İbn Haldun Üniversitesi Kurumsal Akademik Arşivi
DSpace@İHÜ, İbn Haldun Üniversitesi tarafından doğrudan ve dolaylı olarak yayınlanan; kitap, makale, tez, bildiri, rapor, araştırma verisi gibi tüm akademik kaynakları uluslararası standartlarda dijital ortamda depolar, Üniversitenin akademik performansını izlemeye aracılık eder, kaynakları uzun süreli saklar ve yayınların etkisini artırmak için telif haklarına uygun olarak Açık Erişime sunar.
Güncel Gönderiler
Hukuki mütalaalar - 6
(On İki Levha Yayıncılık, 2025) Yıldız, Şükrü; Hukuk Fakültesi, Hukuk Bölümü
Hukuki Mütalaalar serisinin altıncısı bu kitapla birlikte yayınlanmış olacaktır. Altıncı Kitap, kaleme alınan 9 adet hukuki mütalaadan oluşmaktadır. Esasen, bu kitapta da ilginç somut olaylar ve ortaya çıkan sorunların çözümünde savunulan görüşlerin kamuoyu ile paylaşılması amaçlanmıştır.
Çalışanlar ve işçiler lehine yardım vakıfları
(İBER STK Press, 2025) Yıldız, Şükrü; Yılmaz, Osman; Uysal, Afra; Solmaz, Meryem; Kaan, Muhammet Talha; Hukuk Fakültesi, Hukuk Bölümü
Under the Turkish Civil Code, foundations are recognized as legal entities possessing independent legal personality and organized as property- based communities. Although foundations are principally classified as either “old” or “new,” the legislator has allowed for the establishment of various subcategories within the scope of new foundations. Among these are charitable foundations established for the benefit of employees and workers, which are subject to specific legal provisions under the Turkish Civil Code, the Turkish Commercial Code, and the Social Insurance Law. These foundations are predicated on the notion of fulfilling the employer’s social obligations toward their employees. Upon examination of the relevant statutory provisions, it becomes evident that such foundations deviate from the general doctrinal and systematic framework applicable to traditional foundations. Notably, in contrast to typical property-based foundations— where concepts such as membership, contribution of dues, or participation in management are generally absent—charitable foundations in favor of employees and workers incorporate these features into their governance structures. In particular, employees who pay dues to the foundation are often granted an active role in the election and oversight of the foundation’s administrative body. Furthermore, unlike conventional foundations, the general assembly in these worker-oriented foundations is often empowered to discharge or release the foundation’s executives from liability, a mechanism that is frequently articulated within the foundation’s deed. In addition, the governing documents may authorize beneficiaries to contribute financially to the foundation or even initiate legal proceedings to enforce the foundation’s obligations, provided such rights are expressly granted in the foundation’s constitutive instruments. In light of these distinctive legal and structural features, it is imperative that the sui generis nature of charitable foundations established for the benefit of employees and workers be duly considered both in the formulation of new regulatory frameworks and in the adjudication of relevant judicial matters.
Vakıflar için vergi muafiyeti statüsü
(İBER STK Press, 2025) Kaya Karahanlı, Melike; Yılmaz, Osman; Uysal, Afra; Solmaz, Meryem; Kaan, Muhammet Talha
The article analyses the tax-exempt regime and status for foundations. Employing doctrinal analysis supported by budgetary data on the 392 foundations currently enjoying the status (out of 5 848 registered), the study identifies seven cumulative eligibility criteria. The article catalogues the fiscal benefits enjoyed by Foundation applicants, while underscoring the attendant compliance burdens. The critical section evaluates scholarly objections that targeted exemptions erode the tax base and distort public-service planning. The study counters that; entry criteria, oversight and audits, and expiration clauses mitigate these risks while incentivising philanthropy and relieving fiscal pressure on the state. The article concludes by recommending broader eligible purpose categories, enhanced transparency through mandatory disclosure of review opinions, and more frequent post-grant audits, arguing that such refinements would balance revenue integrity with the revival of Turkey’s philanthropic tradition. It ultimately recommends expanding the list of eligible public-benefit purposes, mandating publication of all assessment reports and preserving public confidence.
A brief religiously-adapted cognitive behavioral therapy intervention for Acute Stress Disorder (ASD) after Kahramanmaraş earthquake in Türkiye: A case series
(Springer Nature, 2025) Toprak, Taha Burak; Özçelik, Hanne Nur; Işık, Hatice Rumeysa; İnsan ve Toplum Bilimleri Fakültesi, Psikoloji Bölümü
Background: After earthquakes, disaster survivors frequently experience acute psychological distress and require time- and resource-efficient, accessible, and culturally sensitive interventions. Integrating religious values into psychological interventions may enhance acceptability and effectiveness in such contexts.
Methods: This case series aimed to develop a brief religiously-adapted cognitive behavioral therapy (CBT) intervention program sensitive to religious values for individuals experiencing acute stress symptoms. Seven earthquake survivors with acute stress symptoms participated. The DSM-5 Acute Stress Symptoms Severity Scale was used for initial screening, and the Stress Symptoms Subscale of the Posttraumatic Diagnostic Scale (PDS) was used to assess symptom severity at pre-intervention, post-intervention, and at 1-week, 1-month, and 1-year follow-up. Participants received a 5-session, 2.5-week intervention designed in consultation with religious authorities and trauma experts. The study was conducted in March 2023.
Results: The intervention appeared to contribute to a notable reduction in posttraumatic stress symptoms. On average, participants exhibited a 46% decrease in scores on the PDS Stress Symptoms Subscale following the intervention. These improvements were sustained across all follow-up periods.
Conclusions: The brief religiously-adapted cognitive behavioral therapy intervention for ASD appears to be a feasible and practical short-term approach for reducing acute stress symptoms and potentially preventing the development of PTSD in post-earthquake populations seeking religious-sensitive psychological care.
Corporate digital responsibility and environmental outcomes in services: Mediating effects of ESG performance and green reputation, and the moderating influence of electronic word of mouth
(Wiley, 2025) Keski̇n, Halit; Tatoğlu, Ekrem; Akgün, Ali E.; Esen, Emel; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This study examines how corporate digital responsibility (CDR) influences environmental outcomes in the service sector, focusing on the roles of environmental, social, and governance (ESG) performance and green reputation as mediating factors. It also tests whether electronic word of mouth (e-WOM) moderates the relationship between ESG performance and environmental outcomes. Data were collected from 233 employees across 65 service firms and analyzed using structural equation modeling and bootstrapping techniques. The findings show that CDR contributes to environmental performance both directly and indirectly through enhanced ESG practices. Green reputation further reinforces the connection between CDR and ESG performance, while e-WOM strengthens the effect of ESG performance on environmental outcomes. Together, these mechanisms illustrate how responsible digital practices, when supported by organizational credibility and employee engagement, can improve sustainability performance. The study offers an integrated framework linking CDR with environmental outcomes and provides practical insights for managers seeking to align digital initiatives with sustainability goals.
