Digitalization had an impact on accounting, as it has in every other field, bringing with it new technological applications. This study identifies, the factors that influence the digitalization of the accounting process are revealed. A survey was conducted among 371 professional accountants (28 independent accountants, 334 independent accountants and c and 9 chartered accountants) working in Antalya province and its districts. A survey form developed by Coman, Ionescu, Duica, Coman, Uzlau, Stanescu and State (2022) was used as a data collection tool in the study. According to the results of the research, the digitalization decision of accounting professionals in the digitalization of accounting; It was concluded that it is influenced by factors such as organizational culture, telecommunication infrastructure and services, information technologies and equipment application costs, data security, access and data transfer between third parties, information communication technologies skills of employees and financial resources available to the company.

The aim of this study is to comprehensively assess the occupational health and safety risks associated with ship blasting operations carried out in shipyards and to analyze these risks using the FMEA (Failure Modes and Effects Analysis) method. Blasting is a widely used method of cleaning ship surfaces; but it exposes workers to many hazards. The FMEA method allows a detailed analysis of the risks involved in these operations and ranks each risk factor (noise, dust, chemicals, ergonomic problems) in terms of probability, severity and visibility. The main focus of the study is not only to identify these risks, but also to provide concrete strategies on how to prioritize them and what precautions should be taken. According to the study’s findings, the most significant risks include high noise levels, exposure to metal dust and paint particles, contact with chemical solvents and ergonomic problems. Prolonged exposure to noise in particular can lead to hearing loss, while exposure to chemicals can cause respiratory and skin diseases. To minimize these risks, the use of Personal Protective Equipment (PPE), ergonomic measures and regular health surveillance are recommended. In this process, the FMEA method has been evaluated as an important tool for preventing work accidents and occupational illnesses and providing sustainable improvements in occupational safety management. As a result, FMEA analysis provides an effective roadmap for managing occupational risks in shipyards and contributes to the development of strategies that have the potential to increase occupational safety.

Activities carried out through tourism, which is one of the leading sectors of economic development, lead to some positive and negative changes in society and the environment. It is of great importance to reduce the negative impacts of tourism (economic, social, environmental, etc.) to ensure its sustainability and to prioritize its function as a transformation tool. One of the most important stakeholders in tourism plans and policies based on a sustainable tourism approach is the local community. In recent years, community-based tourism, which refers to the participation of local residents in tourism processes, has been considered an effective tool for the development and sustainability of tourism. In this context, the level of study on the subject of community-based tourism in Türkiye is the subject of curiosity of this study. In the current study, studies in the categories of announcements, articles and theses published in Türkiye were examined by document scanning method without any time limit. Microsoft Excel and MAXQDA 22 programs were used in the bibliometric analysis of 27 retrieved studies. The studies were examined on the basis of the year of publication, type of publication, number of authors, the keywords, the journal in which the articles were published, the number of citations, the institution and the main scientific fields in which the dissertation studies were carried out, in which the topics were treated, the research method, the technique and the sample selection criteria. The results show that the publications consist mainlyof article studies, are published with a focus on community-based tourism, and that the quantitative research method is preferred in the publications. As a result of the research, it was found that the topic of community-based tourism has not yet received sufficient attention in Türkiye and suggestions were developed.

Technological advances in education have the potential to significantly transform learning processes. This study aims to evaluate the current state of artificial intelligence (AI) and deep learning applications in education, focusing on their areas of application, the technologies used, and the data sources available. The research will systematically review studies on AI and deep learning in education, using statistical and descriptive analysis methods. It will evaluate articles published between 2019 and 2023 in the SSCI and SCI-Expanded indexes of Web of Science, using the keyword "Artificial Intelligence and Deep Learning" in the field of Education Research. Out of 60 identified studies, 3 articles could not be accessed, and 2 duplicates were found, eaving leaving 55 articles for evaluation. The analysis covers several factors, including year of publication, keywords, journal names, research methods, data collection tools, and evel and number of participants. Results indicate that most articles were published in 2023, with China being the most active country in the field. Keywords such as Deep Learning, Artificial Intelligence, and Learning emerged prominently, with "Education and Information Technologies" identified as a significant publication source. Quantitative research methods were predominant, with scales and used to collect data, and experimental and applied studies were the most common. Most of the studies were conducted with university students, with the number of participants ranging from 1 to 100. The findings highlight the importance of AI and deep learning in education, and how future education systems can use these advances to enrich the learning process and help students realize their potential more effectively.

Salt has been used for thousands of years by different cultures in different parts of the world for its health benefits and therapeutic properties. Speleotherapy, the use of the climate of salt mines and caves, is an accepted but not widely known form of therapeutic application in the treatment of many chronic respiratory diseases, particularly asthma and COPD. The microclimate of some caves and salt mines is thought to have a beneficial effect on respiratory diseases and may be the most suitable environment for complex respiratory rehabilitation. The main therapeutic indications of salt mines and caves are represented by respiratory diseases, especially asthma. Speleotherapy, a special form of climatotherapy, is used to treat the specific conditions of caves and salt mines, various diseases, especially respiratory and skin diseases. By reducing any irritation and thus the symptoms of the disease are alleviated or completely eliminated while the patient is placed in the salt mine. Some sources claim that Hippocrates believed that salt-based therapies, including the inhalation of salt water vapours, relieved respiratory symptoms. There are claims of improvements in the breathing of miners in Roman and medieval times. The main aim of this research is to discuss the benefits of speleotherapy for therapeutic use.

Knowledge and society have an ancient connection that goes back to the beginning of history. Knowledge emerges from the minds and lives of individuals and affects all social institutions. As a result, it is transformed and returns to society and its members in a completely different form of knowledge. At all stages of the production of knowledge including its internalization by the society in which it is produced, its cultural concretization, and its transmission to new generations, we see the mutual interaction between knowledge and society. This study aims to examine what knowledge is, the types and forms of knowledge, its role in society, its historical development, and the sociology of knowledge, as a sub-discipline of sociology. In this context, the views of the founders of the sociology of knowledge and classical and modern sociologists on knowledge and the examples of studies conducted in the field of sociology of knowledge in Turkey will be presented.