THE STATUS OF WOMEN IN THE INDEPENDENT AUDITOR'S PROFESSION: ANKARA PROVINCIAL RESEARCH

2021 ◽  
Vol 7 (44) ◽  
pp. 2243-2252
Author(s):  
Burcu DOĞAN ◽  
Erdem HĠLAL

In our country, the accoutancy profession gained legal status on 13 June 1989 with the law numbered 3568. For more than 30 years, the requirements of the profession have been shaped by the law numbered 3568 for the activities of the accounting profession to keep up with the times. The audit profession and accountants were questioned after the accounting scandals that shook the whole World in the 2000. After the scandals in the profession, necessary steps were taken for the advent of the profession in our country as well as in the Word. The aim of this study is to examine the changes in the number of people who prefer in the light of these developments in the profession. İn light of the developments in the World, as a result of the increasing importance of the independent auditor’s profession, it is to determine the number of female auditors who perform the financial consultancy and subsequently continue their activities as auditors. Working in Ankara is the reason for choosing not constitute a significant proportion of the total number of financial advisory and auditing profession in Turkey. İn this study revealed how less female independent auditors perform this profession compared to male professionals. For this purpose, Ankara were examined by determining the number of women in proportion to the number of auditors and independent auditors in Turkey are given.

Author(s):  
Manju Dhariwal ◽  

Written almost half a century apart, Rajmohan’s Wife (1864) and The Home and the World (1916) can be read as women centric texts written in colonial India. The plot of both the texts is set in Bengal, the cultural and political centre of colonial India. Rajmohan’s Wife, arguably the first Indian English novel, is one of the first novels to realistically represent ‘Woman’ in the nineteenth century. Set in a newly emerging society of India, it provides an insight into the status of women, their susceptibility and dependence on men. The Home and the World, written at the height of Swadeshi movement in Bengal, presents its woman protagonist in a much progressive space. The paper closely examines these two texts and argues that women enact their agency in relational spaces which leads to the process of their ‘becoming’. The paper analyses this journey of the progress of the self, which starts with Matangini and culminates in Bimala. The paper concludes that women’s journey to emancipation is symbolic of the journey of the nation to independence.


Author(s):  
Katherine Paugh

The prospect of legalizing Afro-Caribbean marriage in order to promote fertility raised troubling issues for abolitionist reformers. The previously obscure legal case of Mary Hylas illustrates the legal quagmire created by the uncertain legal status of women who were both married and enslaved. Mary was an enslaved Afro-Barbadian woman who traveled to England with her mistress; while there, she married an Afro-Caribbean man. After her return to Barbados, Mary’s husband sued for her return on the basis that, as her husband, he had greater claim to her person than her master. This case, and the closely related Somerset case, resulted in a legal fracas in which abolitionist and pro-planter lawyers each struggled to define the relationship between marriage and slavery. Mary’s story thus allows us to think more deeply about the world of problems that British reformers faced as they contemplated promoting fertility among the enslaved by encouraging Christian marriage.


Adam alemi ◽  
2020 ◽  
Vol 4 (86) ◽  
pp. 104-113
Author(s):  
K. Bagasharov ◽  
R. Shaikenova ◽  
G. Tabashev ◽  
N. Tutinova

The relevance of this study is related to the status of women in society in the pre-Islamic periiod. The introduction discusses the relevance of the work. This topic has been relevant since past times, and to this day it is just as relevant not only in individual regions, but throughout the world. Before writing the main part, a brief comparative analysis of the rights and position of women in ancient civilizations such as the Greek civilization, the kingdom of mana (Hinduism), Judaism and the Arab countries before the Islamic period was made. The main part was devoted to the consideration of women’s rights in marriage and family relations. In various social classes, the degree of women was low. The main goal is to reveal and not recognize the rights of women in society, marriage and family. In the pre-Islamic period, women had no rights in Arab society. In the period of ignorance of the Arabs, girls were buried alive. Islam also shows that women are also human and have the same rights as men. After analyzing the pre-Islamic period, in the final part, examples were given of immorality and ignorance towards a woman, and with the advent of true religions, all these actions were canceled, and the status of a woman was elevated.


2018 ◽  
Vol 8 (1) ◽  
pp. 1-22
Author(s):  
Humera Sultana ◽  
Nasreen Aslam Shah

Historically, the status of women was very low all over the world however Islam is the only religion which help in changing the status of women and improve her status in the society. This paper explores the lives of Muslim women in the period of early Islamic society which reveals that these women gave the lesson of virtue, piety, devotion and sacrifice to every women and daughter of Islam. These ladies bore exemplary moral character, and in performance of their responsibilities they sacrificed their luxuries, comforts and happiness. Following footprints of these ladies can make every daughter a proud human being.


PMLA ◽  
1954 ◽  
Vol 69 (1) ◽  
pp. 89-98
Author(s):  
Morton Cronin

The women that Hawthorne created divide rather neatly into three groups. Such fragile creatures as Alice Pyncheon and Priscilla, who are easily dominated by other personalities, form one of these groups. Another is made up of bright, self-reliant, and wholesome girls, such as Ellen Langton, Phoebe, and Hilda. The third consists of women whose beauty, intellect, and strength of will raise them to heroic proportions and make them fit subjects for tragedy. Hester Prynne, Zenobia, and Miriam—these women are capable of tilting with the world and risking their souls on the outcome. With them in particular Hawthorne raises and answers the question of the proper status of women in society and the relation, whether subordinate or superior, that love should bear to the other demands that life makes upon the individual. With the other types Hawthorne fills out his response to that question.


Author(s):  
Laura McKinney ◽  
Arianna King

Abstract: This chapter aims to contribute to discussions concerning the global oppression of women by highlighting the ways in which the status of women intersects with climate change throughout the world. Empirical research shows that women’s representation in political organizations and their incorporation into decision-making processes are associated with lower contributions to climate change and overall improvements in sustainability across nations. These findings suggest that the status of women has a substantive bearing on the environmental and ecological future of the planet. Other research shows that women’s role as primary producers of food for the household results in a disproportionate burden of climate change for women, who leverage myriad strategies to adapt to changing conditions. In reviewing past qualitative and quantitative findings on climate change and women, the chapters focuses on the West African nation of Ghana, arguing that development and environmental policies would benefit from greater sensitivity to the ways in which climate change shapes women’s social, political, and economic opportunities. In doing so, the chapter utilizes ecofeminist theories to highlight critical links to achieving greater gender equality across social, political, economic, and environmental lines.


Author(s):  
John Snape ◽  
Gary Watt

This chapter discusses what it means to ‘handle precedent’, to ‘interpret statutes’, and to do justice ‘fitted to the needs of the times in which we live’. It provides answers to the following questions: When and how should policy arguments be used? How should foreign case names be pronounced in a moot? What is the correct way to refer to a case? Is it acceptable to give a personal view of the relevant law? When is an authority binding on a moot court? How can one escape from an inconvenient authority? In what circumstances can a case be overruled? How and when can a case be distinguished in law from another? How and when can a case be distinguished on its facts from another? What is the distinction between a judge's finding of fact and his or her decision on the law? What is the status of a judgment of the Divisional Court? Is a ‘Jessel’ better than a ‘Kekewich’? When is a change in the law a matter for Parliament and when is it a matter for the courts?


1955 ◽  
Vol 2 (3) ◽  
pp. 119-124 ◽  
Author(s):  
Charles Seltman

It is essential for us to question our own views and those of our predecessors on the status of women in ancient Athens. With few exceptions these views display a kernel of prejudice and a pulp of misunderstanding, skinned over with the bloom of evasiveness. It is, indeed, odd to observe how inquirers into the social framework of Greek society have been misled, and how few classical scholars have attempted to give the lie to the extravagances spread abroad concerning the alleged attitude of Athenians to their womenfolk. Temptation to write up a violent contrast between the daily lives of Spartan and Athenian women was great, and in the last century other half-conscious feelings helped a false presentation. Again and again it has been said or implied that Athenian married women lived in an almost oriental seclusion, and that they were looked on with indifference approaching sometimes to contempt. Quite recently it was alleged in a broadcast that the Athenian social system relegated women to the condition of squaws, the matron being little more than a domestic servant. ‘As wives and mothers’, said the speaker, ‘Athenian women were despised.’ Literary passages have in the past been torn from their context as evidence for this, and the inferior legal status of women has been stressed. There are, however, important exceptions among scholars, of especial value being an essay by Professor A. W. Gomme, and a long section in The Greeks by Professor H. D. F. Kitto, whose remarks on truncated quotations from Aristophanes and Xenophon are very illuminating. Anyone interested in the question is advised to read again pages 219–36 in that little volume, as most of what follows simply strengthens what Kitto has written. In a variety of religious festivals women took conspicuous parts, and with the festivals we may put the theatre, because Athenian women formed a part of the audience, as is admitted in the last edition of Haigh's great work.


2020 ◽  
Vol 16 ◽  
pp. 1-12
Author(s):  
Anne Rusiana ◽  
Jamal Wiwoho ◽  
Adi Sulistiyono

This research studies the legal status of a material guarantee for the bankruptcy process of Indonesia. The purpose of this research is to find out the legal status of whether the material guarantee that has been declared bankrupt by the appraisal because of not fulfill of repayment of the debtor to the creditor can be transferred on non-bankruptcy status? Moreover, what is the creditor's execution rights to the debtor's material guarantee? This research uses a normative legal research method, namely: legal research that is done with the purpose of discovering the principles and philosophical base (dogma or doctrine) of positive law, and the research of legal discovery efforts in concreto that is suitable to be implemented to solve a particular legal case. The result of this research is that material guarantees that have been determined as Bankruptcy cannot be transferred to their status when they are sold with a non-bankrupt status before a written decision by the judge justified the status. This shows obedience to the principles of legality and legal certainty, that selling the bankrupt assets with the status of (non-bankrupt assets) cannot be justified according to the law. If the curator still continues to sell the bankrupt assets, that process is illegal, including the execution of the selling according to the law. When it was being declared of bankrupt the total value of the material guarantee is assessed by the appraisal to be sufficient for paying all debts to the creditor, then it became the guarantee of repayment of the debtor, but if the value of the material guarantee valued by the appraisal is smaller than the debt, then there must be a reassessment in order to make justice for debtors and creditors. Mortgage-holding creditors, fiduciary guarantees, mortgage rights, mortgages, or other collateral rights, can execute their rights as if Bankruptcy did not occur, but there are several receivables that must be matched before executing their separatist rights.


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