The author posits that, based on the concepts of resiliency in the literature, PsyRes consists of three major components: emotional intelligence, authenticity, and meaning in life.

In today’s globalized world where loneliness has increased, psychological well-being has decreased and chronic illness has become more common, participation in recreational activities is extremely important; it increases social well-being which in turn yields compliance and communication with the social environment. A high social well-being increases one’s general state of happiness (Keyes, 1998). To conduct this study, we adopted the personality traits model of leisure motivation and social well-being for use as a framework. The purpose of this study is to reveal the effects of tourism students’ personality traits on leisure motivation and social well-being. Fallowing the search, negative correlation was found between conscientiousness and social well-being, and a positive correlation was found to exist between social well-being and the variables related to personality characteristics. A positive correlation was also found between personality traits and leisure motivation. Finally, one of the dimensions of leisure motivation, intellectual factors, was negatively correlated with social well-being; the other dimensions of leisure motivation were positively correlated with social well-being.

This study comparatively analyzes the EU insurance system and the Turkish insurance sector in light of the Solvency II regulation. Topics such as the foundation, certification, restructuring, supervision, and disclosure of insurance companies are also evaluated to determine the Turkish insurance industry’s capacity to integrate with that of the EU. Regulations aim to constitute a risk-based capital adequacy model by establishing a relationship between the risks of insurance companies and their financial resources. This requires the adjustment and application of the companies’ risk management rules and principles. An example of the standard method is presented to show the capital adequacy ratios of Turkish insurance companies from the perspective of harmonization with the EU single insurance market.

This study examined the attitudes and perceptions of Chinese students studying in Macau and American students studying at a major public university in the USA. Through one-way analyses of variance, the two groups were compared regarding their perceptions and attitudes towards the tourism industry. The scale was adopted from previous studies and had been tested for reliability and validity. The survey was uploaded to an online survey site and the link emailed to students at the two universities. Results showed major significant differences between the two groups. American students in general proved to have more positive feelings towards a career in tourism, opportunities for promotions and pay. The findings of this study seem to suggest that students in Macau should be better counseled about career options in the industry. Furthermore, on a managerial and policy level more efforts should be made for more stability in the industry with adequate working hours, pay and benefits.

The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages. Current status of accounting and auditing profession in Turkey has been examined in this study. Recent issues and applications with regard to the statutory audits in Turkey has examined in detail. Related problems and solutions will also be discussed from a broad perspective of the professional standards.