This study addressed teachers’ perceptions of the effect of online teacher professional development programs (OTPDPs) on their professional development. This five-month study focused on four aspects of OTPDPs: (1) Teachers' perceptions on OTPDPs, (2) the impact of OTPDPs on lesson planning, (3) the impact of OTPDPs on STEM teaching, and (4) the impact of OTPDPs in STEM education on teacher employment. The sample consisted of 36 teachers. An OTPDP tailored to STEM education was designed to help participants develop professional skills. This study adopted a qualitative type of research, which was a single case study.” Data were collected through interviews, videotapes, and lesson plans. The data were analyzed using content analysis. Participants had positive perceptions about OTPDPs. They stated that the OTPDP helped them plan and teach STEM better and gain pedagogical and content knowledge. It also allowed them to acquire technological self-efficacy. They also noted that OTPDPs helped teachers develop the skills that would make them more likely to be employed in the future. The results indicate that technological self-efficacy and Internet access are of paramount importance for effective OTPDPs. Keywords: online professional development, STEM education, teacher perception

The primary objective of this study is to assess the environmental impact of various factors, including export diversification and GDP, as well as elements believed to facilitate this assessment process, such as green innovation and environmental taxes. The study aims to identify factors that contribute to the reduction of CO₂ emissions. It analyzes data from 21 European Union (EU) member states for the period from 1995 to 2020, employing the FFFFF panel cointegration test. The findings indicate that export diversification (EXD), environmental taxes (ET), and economic growth (GDP) have a positive effect on CO₂ emissions, whereas green innovation (GI) and GDP squared (GDP2) exert a negative influence. These results indicate that export diversification is detrimental to environmental quality. Another significant finding of the study is the validation of the Environmental Kuznets Curve (EKC) hypothesis. Finally, one of the most critical conclusions of the study is the negative impact of green innovation on the volume of CO₂ emissions.

Bu çalışmada finansal araçlar konusu kapsamına giren hesap gruplarının Türkiye’deki güncel muhasebe mevzuatı açısından sınıflandırma ve değerleme hükümlerinin karşılaştırması yapılmıştır. Yapılan incelemede finansal araçların TMS/TFRS’de değerleme yöntemi çerçevesinde sınıflandırırken MSUGT’lerinde ise hesap planı çerçevesinde sınıflandırıldığı görülmektedir. BOBİ FRS’de ise MSUGT’leri ile tam uyumlu olmasa da hesap grupları bazlı bir sınıflandırma yapılmıştır. Finansal araçlar TMS/TFRS’ye göre ilke bazlı bir değerlemeye tabi tutulmuşken, MSUGT’leri değerleme hükümlerine yer vermemiş olup bu konuda VUK’a atıf yapmıştır. VUK’da ise uygulama netliği açısından daha kesin hükümler bulunmaktadır. BOBİ FRS ise bazı konularda TMS/TFRS ile bazı konularda ise MSUGT-VUK ile uyumludur.