With the rapid expansion of cloud computing technologies, one of the important mandatory services provided by governments is cloud-based accounting applications. This study aims to examine the main factors that play a role in users’ decisions to adopt cloud-based accounting services in Turkey. We propose a modified version of The Extended Unified Model of Electronic Government Adoption (extended UMEGA). The model is tested using data obtained from 391 people. The findings show that computer self-efficacy, social impact, and performance expectations have a positive and significant effect, while perceived risk has a negative and significant effect on attitude. Results also showed that while the confidence in government and trust in the internet did not have a significant effect on perceived risk. However, it did have a significant and positive effect on performance expectations. The findings provide an understanding of the factors that legislators can take into account when developing strategies.

The execution of accounting activities in accordance with the understanding of social responsibility is directly related to the management of businesses based on the principles of sustainability, transparency and, accountability. In this context, notions of sustainable accounting and reporting emerge, which pertain to the public disclosure of accounting operations in transparency and accountability. This research investigated scientific studies on sustainability accounting and reporting by using bibliometric indices. In this regard, the scanned Scopus database articles were categorized with regarding to the topic headings and their contents defined in accordance with the relevant literature. The literature search yielded a total of 817 papers. After filtering, 378 articles were deemed suitable for the analysis. According to the analysis results, the most productive year for the publication of research papers on sustainable accounting was the year 2020, with 47 publications. Based upon the research findings, it can be asserted that the United Kingdom has the most publications, and the most effective journal is the "Accounting, Auditing and Accountability Journal". Finally, keyword analysis shows that "sustainable development", "environmental management" and "environmental impact" are the most frequent keywords.

In this study, AISI 420 martensitic stainless steels were welded by GTAW (gas tungsten arc welding) using ER 316L consumables. Pure argon, argon + 25% He and argon + 5% N2 were used as shielding gases. The obtained results indicated that shielding gases have some effect on the properties of the martensitic stainless steel weldments. The use of argon+5%N2 provides the highest tensile strength values and higher microhardness profile compared to the other shielding gas composition used.

Dams significantly impact the environment, industries, residential areas, and agriculture. Efficient dam management can mitigate negative impacts and enhance benefits such as flood and drought reduction, energy efficiency, water access, and improved irrigation. This study tackles the critical issue of predicting dam occupancy levels precisely to contribute to sustainable water management by enabling efficient water allocation among sectors, proactive drought management, controlled flood risk mitigation, and preservation of downstream ecological integrity. Our research suggests that combining physical models of water inflow and outflow “such as evapotranspiration using the Penman–Monteith equation, along with parameters like water consumption, solar radiation, and rainfall” with data-driven models based on historical reservoir data is crucial for accurately predicting occupancy levels. We implemented various prediction models, including Random Forest, Extra Trees, Long Short-Term Memory, Orthogonal Matching Pursuit CV, and Lasso Lars CV. To strengthen our proposed model with robust evidence, we conducted statistical tests on the mean absolute percentage errors of the models. Consequently, we demonstrated the impact of physical model parameters on prediction performance and identified the best method for predicting dam occupancy levels by comparing it with findings from the scientific literature.

Amaç: İslam hukuku açısından faiz gelirinin yasaklanması nedeniyle faiz yerine kâr payı veya kira getirisi sağlayan ihraca konu olan mal veya hizmetler üzerinde mülkiyet hakkı sağlayan sukuk, dünyada ve özellikle ülkemizde katılım bankaları tarafından oldukça sık kullanılan yeni bir yatırım aracı olarak ortaya çıkmıştır. Çalışma da bankalar arasında kullanılan muhasebe kayıt sistemleri incelenerek çalışmada verilen örneğe ilişkin muhasebe kayıtları yapılması hedeflenmiştir. Bu çalışma da yatırım aracı olan sukuk irdelenerek muhasebeleştirilmesine dair literatüre katkı sağlamak amaçlanmıştır. Yöntem: Çalışmada uygulama bölümünde verilen örnek doğrultusunda muhasebe kayıtları yapılmıştır. Bu çalışmada öncelikle sukukun tanımı, çeşitleri, avantajları ve dezavantajları, riskleri ve bono ile farklılıkları açıklanmıştır. Son olarak uygulamaya yer verilmiş, kaynak kuruluş, varlık kiralama şirketi ve yatırımcı açısından Muhasebe Sistemi Uygulama Genel Tebliği doğrultusunda Tek Düzen Hesap Planı ve TMS/TFRS esas alınarak muhasebe kayıtları yapılmıştır.Bulgular: Geleneksel bankalar ve katılım bankaları yatırım araçlarında farklı muhasebe kayıt sistemini kullanmaktadırlar.Sonuç: Yapılan bu çalışma yatırım araçlarından biri olan Sukukun kaynak kuruluş, varlık kiralama şirketi ve yatırımcılar tarafından muhasebeleştirilmesine yöneliktir.