Türkiye` de muhasebe etiği eğitimi

Abstract

In this study, life and music of Debussy and his importance in music history are presented.Before going into the main subject of the study, it is considered to be useful to explain subjects such as importance of rhythm, sonority with almost half voice range but always colorful, pedal, scale and use of chord as they ease the performance. Moreover, some examples related to the forms Debussy used in his works are also given in order to make sure that the forms of the preludes are understood.Consequently, the study ends with the explanation of the preludes one by one with examples. In this paper, it is clearly seen that Debussy is influenced by various branch of arts such as literature, statuary and Picture. Furthermore, some atmospheric associations such as sea and mist are reflected in his preludes.C. DebussyMusicPreludeSonorityScale

Subject of ethics in accounting and finance which was spread the entire world at the beginning of 1930s after the stock market decline experienced in USA in 1929 became one of the most discussed problems following the scandals like Enron and WorldCom in 2000.Problems emerged in Turkey relating to ethics education in accounting were also experienced by developed countries at the beginning of 1930s. These kinds of problems were discussed among chambers of accountants, universities and researches. As scandals revealed the question of ?why do not accountants behave ethically?? and shareholders had some material losses, efforts made for solving the problems began to arise. One of the mostly affected institutions was business schools.According to the most of the researchers ethics education in accounting should be taught in universities fort his kind of an education will affect the ethical decisions of the students to be professional accountants. Many of the researches have proved that a student trained on that subject will take ethical decisions.But there are some obstacles relating to teaching accounting ethics in business schools. They are; absence of the issue in curriculum, lecturer not having education on this subject, irrelevance of the students and absence of the material.Turkey falls behind relating to teaching accounting ethics. Although signing international agreements, both accountants and the students at business schools are not educated fully and constantly. Solutions relating to the problems in developed countries should be taken as a model by Turkey. It is important that TURMOB, business schools and academicians should collaborate for educating accountants ethically behaving.