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(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton

Author(s): Sado Puškarevic,Amra Gadžo / Language(s): English / Issue: 2/2014

This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”). This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost informations a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy. This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”). This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost information is a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy.

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(Prior)knowledge of accounting as a comparative advantage when selecting accounting service providers

Author(s): Blaženka Hadrovic Zekic,Dina Liovic,Ivana Dražic Lutilsky / Language(s): English / Issue: 1/2018

Regardless of the type and size of a company, a prerequisite for successful business operation, which involves complex activities, is having various skills and competencies, knowledge and resources. Engaging in entrepreneurship requires a combination of legal knowledge and knowledge in areas such as management, economics, psychology, art and many others. Knowledge in the field of economics inevitably includes accounting knowledge, which is essential for the functioning of any company. The purpose of this paper is to investigate to what extent entrepreneurs in the Osijek-Baranja County outsource accounting services, how they select accounting service providers and to what extent the accounting knowledge they had before undertaking an entrepreneurial venture affects the choice of an accounting service provider. A structured questionnaire is used to explore the effect of (prior)knowledge of accounting on the selection of accounting service providers. The target population are micro, small and medium-sized enterprises operating in the Osijek-Baranja County area. The objective of the research is to gather information on the entrepreneurs’ (prior)knowledge of accounting, the ways of selecting accounting service providers and the possible influence of recommendations on their choice. The survey results provide an insight into how accounting service providers attract clients, which factors are decisive in choosing an accounting service provider and whether the entrepreneurs’ (prior)knowledge affects the outsourcing of accounting services.

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1960 sonrasi Türk sağlik personeli politikasi üzerine bir değerlendirme

Author(s): Mehmet Burhanettin Coskun / Language(s): Turkish / Issue: 33/2017

When the public administration of countries identified as a social and economic forms of organization is impossible to think outside the health sector of this form of organization. In this area, many spend the majority of national resources and the operation of the human field prevents the medical field and constrained to work. Since the establishment of the Republic was considered to be an essential task of the state health services were encouraged to take public organizations. After the 1960 reform of the health policy issues were on the agenda. Health services, policy-making / implementation in the context of redefining the evaluation in relation to the consequences of experienced conversion and also the transformation of health policy to be discussed with a critical perspective, currently ongoing is important for appropriate evaluation of the discussion. Turkish health personnel to work in the process of globalization in terms of policy, not an example of transformation of the public administration, is considered important by itself in today's public administration studies. Working labor changes in Turkish public administration system will serve to seeing through intensive service sector. The main problem of the health personnel system in Turkey is achieved with a flexible structure, starting from the 1960's.

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2011-2013 YILLARI ARASINDA DÜZENLENEN ULUSLARARASI TÜRK COĞRAFYASINDA UFRS SEMPOZYUMLARI ÜZERİNE BİR DEĞERLENDİRME

Author(s): Cuma Ercan / Language(s): Turkish / Issue: 1/2016

Within the framework of the Turkish Commercial Law (TCL) no. 6102 which is published on January 13, 2011 and entered into force on 1 July 2012, The Turkish Financial Reporting Standards (TFRS) started to be implemented on January 1, 2013. Parallel to this process, the First International Turkish Geographical Symposium (IFRS) was organized on 25-26 October 2011 in order to determine the level of preparation for the applications in our country and to reach the conclusions. Then, the second International Turkish Geographical Symposium IFRS was held on 16-17 June 2012 with the aim of reviewing the transition period and reaching comparable data. Finally, the third IFRS Symposium was held not only to discuss the results of the application in the first six months of 2013 but also to improve the recommendations between 7-8 September 2013. There was no any other symposium convened in the Turkish Regions named International Financial Reporting Standards (IFRS) and no one covered the areas of IFRS issues. Therefore, it was expected that from the past symposia, Turkish-speaking countries would be pioneering the application of IFRS. In this study presented at the Turkish regions, International Symposium, we aim to examine the contributions made by the IFRS. In this context, the papers presented, their number and nature as well as focused standards were examined according to universities, professional titles, joint studies and research methodologies used. Consequently, we believe that it is possible to determine the density area of the papers that are presented, it has been determined which ones are lacking.

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2016 Ve 2017 Yılındaki Düzenlemelere Göre 5746 Sayılı Kanun Kapsamındaki SGK Primi İşveren Payı Desteğinin TMS 20 Uyarınca Muhasebeleştirilmesi

Author(s): Hakan Seldüz,M. Yilmaz Içerli / Language(s): Turkish / Issue: 5/2018

Multifarious incentives are provided for R&D, innovation and design activities with “The Law about Supporting R&D and Design Activities” numbered 5746, in 2008. Some articles of Law number 5746 was changed with Law number 6676 issued in 2016. In 2017, some changes were made over the present regulatory texts of Law number 5746 and some new regulatory texts were issued. Thus, incentives are made more attractive and also their acquisition circumstances and application conditions are made easier. TMS 20 is the accounting standard applied in accounting for, and in the disclosure of government incentives. It is indicated within TMS 20 that receiving manner of the incentive would not affect its accounting method. It is stated that incentives received either in cash or as a reduction of a liability to the government would be accounted for in the same manner. One of the incentives identified in Law number 5746, is SSI premium employer’s share support. Pursuant to regarding law, half of SSI premium employer’s share that is calculated over the wages earned from related efforts of the staff -who are employed in R&D, innovation and design centers and in projects approved by organizations defined in regulations- is being paid from the related fund in Ministry of Finance’s budget, if specified requirements are met. This paper comprises recognition of SSI premium employer’s share support which is defined in Law number 5746. To demonstrate calculation -in accordance with recent regulations- and recognition steps -pursuant to TMS 20- of SSI premium employer’s share supports for staff who have different qualifications, is set as objective of the study. A literature review is made over the legislations whole, which includes laws, by-laws and general communiques, and the related academic studies. SSI premium employer’s share support is explained in details after incentive elements defined within Law number 5746 are briefly summarized. The subject is tried to be concretized by giving epitomes about calculation and book entries of this support and obtained implications are summarized in conclusion section.

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438 NO`LU MUHÂSEBE- VLÂYET- ANADOLU DEFTERNE GÖRE XVI. YÜZYILIN LK ÇEYREGNDE HONAZ KAZÂSI

Author(s): Bilal Yildiz / Language(s): Turkish / Issue: 21/2014

In this study, socio-economic aspects of Honaz Township in the first quarter of XVIth century, which was an important township of Kutahya City which was a state of Ottoman Empire in its golden age, will be examined in the framework of Anatolian Accounting Register which dates from 1530 and numbered 438. The register mentioned above has all necessary sources such as wealth sources, population movements, ethnic structure, foundations, administrative and military structure, system of the state. The main aim of this work is to eliminate the deficiencies by evaluating all data in the register written in Suleyman The Magnificent’s time and works about Honaz and its income sources, settlement, population, foundations, socio-cultural structure of that period and also provide materials which can be used safely and easily by the historians who search this topic.

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6335 Sayılı Kanun Değişikliği Sonrası Yeni Türk Ticaret Kanunu’nda Ticari Defterlerin Yeni Düzeni Ve Finansal Raporlama

Author(s): Koray Tuan / Language(s): Turkish / Issue: 6/2013

Turkish Commercial Code No. 6762, which remained in force for over 55 years, has provided for the development of commercial activity in a specific order. However, Turkish Commercial Code was insufficient to cover the current needs in the face of major changes occurring in the economic and trade life of Turkey and the rest of the world. This situation certainly gave rise to the need for preparation and implementation of an update commercial code. For this purpose, the New Turkish Commercial Code No. 6102 (New TCC) entered into force on July 1, 2012. Code No. 6335, as a 50 articles revision package, entered into force in conjunction with the New TCC published in Official Gazette No. 28339, dated June 30, 2012 in order to prevent problems that might arise in practice and to facilitate adaptation of legislation before effective date of the New TCC. In this study, the radical innovations and regulations on the order of entry of commercial books and financial reporting issues under the Code No. 6102, which also includes the changes of Code No. 6335, were examined and evaluated.

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A business case for sustainable development

Author(s): Grazyna Smigielska / Language(s): English / Issue: 1/2018

The aim of the paper is to show that there is a business case for sustainable development and how this concept interacts with corporate social responsibility. Although SD was originally a macroeconomics concept it is more and more implemented by businesses. Companies has started to include sustainable development goals in their corporate social responsibility strategies which are even sometimes replaced by sustainability strategies. By analogy to CSR it is shown that development of such strategies is not only a strategic necessity but also it could contribute to the competitive advantage of these companies. Theoretical considerations have been illustrated by presenting some examples from practice as well as the results of the desk research on corporate sustainability.

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A Comparative Analysis Of Property Taxation Within European Union

Author(s): Ciprian Sipos / Language(s): English / Issue: 1/2015

The correct settlement of a property taxation system is a topic of interest at the moment, which draws attention in economic or academic debates. One of the most convenient alternatives and easier to implement in order to raise revenues to the state budget is the taxation of property. The comparative analysis of property tax systems in the European Union reveals the need to develop and modernize the property tax system in the new member countries. The tax paid by taxpayers who own property is considered the tax with the fewest negative effects on economic growth, given the immobility of the subject of taxation. This reduces the behavioural effects of this type of tax and minimizes economic distortions. For this reason, is considered necessary to be presented the recent European perspective regarding the taxation of property, be it buildings for housing or special purpose, owned by individuals or corporate. In these conditions, the paper aims to analyze the correlation between the purchasing power of citizens of EU28 countries and the level of property taxes and to perform a grouping of European Union countries according to these indicators. The findings can help governments of the new member countries of European Union to develop a property tax system that would lead to the economic development.

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A constructive perspective on the concept of performance according to OMPF 1802/2014

Author(s): Doina Maria Tilea,Dragos laurentiu Zaharia,Vasile Bleotu / Language(s): English / Issue: 1/2015

From a scientific perspective, articulating the concept of performance with other notions deserves to be analyzed morerigorously. Progress in this area seems to be passed through an epistemological reflection. Constructive-inspired model proposed byDominique Bessire associates performance with the objective dimension of reality, coherence with the rational dimension andrelevance with its intentional dimension.

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A Contemporary Approach For Strategic Management in Tourism Sector: PESTEL Analysis on The City Muğla, Turkey

Author(s): Ergün Kara / Language(s): English / Issue: 2/2018

The scope of the present study is to estimate the influence of the PESTEL dimensions (political, economic, social, technological, environmental and legal) on the tourism sector in Muğla, Turkey. For this purpose, a research has been carried out on the top managers of three, four and five-star hotels operating in Muğla, Turkey. The datum provided from 150 business top managers have been included to the analysis of the research. As a result of the analysis done, legal factors (consumer and labor law) were estimated by the participant managers as the most important whereas social factors (demographic structure of the population and cultural attitudes) were of the least importance for the development of tourism sector in Muğla, Turkey. Another result was that more educated participants gave greater importance to all these factors than their less educated counterparts.

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A Critical Review of Emotional Intelligence and Leadership

Author(s): Ali Çaglar Güllüce / Language(s): English / Issue: 1/2010

The role of emotional intelligence and leadership is becoming increasingly important. Effectiveness relies on the ability of leaders to respond to ongoing pressures and to manage others efficiently. One goal of the emotional intelligence is to improve the effectiveness of today’s and future leaders by implementing rigorous standards for selecting, developing, and assessing leaders. This focus on leader selection and development has prompted an interest in examining the qualities of successful leaders. Recently, interest in the new concept of emotional intelligence has flourished as a result of the claims suggesting that emotional intelligence can be used to select and develop successful leaders. Leaders who exhibit heightened levels of emotional intelligence may be more likely to engage in transformational leadership behaviours than those individuals who possess lower levels of emotional. However, only a few studies have examined the relationship between emotional intelligence and leadership. The purpose of this paper is to present a review of emotional intelligence models and measures, and to make a conceptual link between components that fall under the concept of emotional intelligence and effective leadership behaviours.

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A European map regarding the strictness of the transfer pricing regulations

Author(s): Ioana Neacsu (Ignat),Liliana Feleaga / Language(s): English / Issue: 4/2017

In the context in which transfer pricing may represent a mechanism through which multinationals have the possibility to move funds internationally, in order to prevent the base erosion and profit shifting between multinationals, countries over the world have adopted various transfer pricing regulations. Furthermore, some of the countries adopted stricter regulations than others. The objective of our research was to identify the level of strictness for the transfer pricing regulations from the European countries. To achieve this objective, we analyzed the transfer pricing regulations of all European countries and we built a transfer pricing strictness index, based on which we defined 4 categories of countries (where category 1 includes the countries with the least strict transfer pricing regulations and category 4 countries with the strictest regulations). After that, we illustrated how these categories are distributed on the European map. In order to collect the information, we used the transfer pricing guides issued by the Big Four companies for the year 2015. The study`s results show that the strictness of the transfer pricing regulations decreases from the west of Europe to east. Moreover, most of the countries were included in category 2, respectively category 3, meaning that the transfer pricing regulations from the European continent are not so flexible, but in the same time are not so strict.

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A hybrid linguistic fuzzy multiple criteria group selection of a chief accounting officer

Author(s): Violeta Keršuliene,Zenonas Turskis / Language(s): English / Issue: 2/2014

In the preceding decade, economic and social costs brought by financial statement fraud have shaken markets, devastated investment portfolios and reduced confidence in financial reporting. A financial department is special in the way it needs to conform to standards. Many individual attributes considered for the selection of a chief accounting officer, such as organisational skills, personality, leadership etc. This paper focuses on a fuzzy multi-criteria decision making (MCDM) algorithm, which integrates the principles of fusion of fuzzy information, additive ratio assessment method with fuzzy numbers (ARAS-F), fuzzy weighted-product model and analytic hierarchy process (AHP). The proposed method is apt to manage information assessed using both linguistic and numerical scales in a decision making problem with a group of information sources. The computational procedure is illustrated through the problem related to the selection of a chief accounting officer.

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A Managerial Perspective on Corporate Social Responsibility for Start-ups in Romania, Bulgaria and Croatia

Author(s): Irina-Eugenia Iamandi,Laura-Gabriela Constantin,Sebastian Madalin Munteanu / Language(s): English / Publication Year: 0

The main objective of this chapter is to emphasize and provide a comparative analysis between the development of corporate social responsibility in start-ups in the newest member countries of the European Union – three Southeastern European countries bordering on the Black Sea (Romania and Bulgaria) and the Mediterranean Sea (Croatia). Three theoretical propositions are tested and particularly confirmed for the start-ups in the analyzed countries, envisaging the importance of this type of firms after the countries’ accession to the EU and the corporate social responsibility development especially for supporting business objectives. A series of similarities and differences between the empirically investigated start-ups in the three countries are identified and analyzed in order to offer a thorough managerial approach for designing and implementing corporate social responsibility in start-ups at strategic, functional and operational levels. The results reveal that social, environmental, educational or sports objectives are not separately supported from the everyday business operations, but they are an integral part of the corporate activities and they pertain to the inner essence of the investigated companies. Considering the financial restraints burdening startups, a set of measures are finally proposed for affirming the business sustainability on the long-run and benefitting of the advantages induced by corporate responsible behavior.

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A Model of Internal Audit in the Company Management System

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A Model of Internal Audit in the Company Management System

Author(s): Albina MUKHINA / Language(s): English / Issue: 1(23)/2017

An issue of justification of elements of the internal audit integrated system, development of its model focus upon the increased enterprise management efficiency, as well as its inclusion into the management system are believed to be debatable and have to be solved both within a particular enterprise, and at the state level. As a result of the analysis of approaches to definition of internal audit in the scientific and educational literature, the author determined several problematic issues regarding interpretation of the internal audit essence. A model of the internal audit system for selfidentification in the enterprise management system is developed to improve the internal control efficiency; a model implementing a comprehensive approach focused upon achieving corporate goals is offered.

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A NEW MEDIAN BASED RATIO ESTIMATOR FOR ESTIMATION OF THE FINITE POPULATION MEAN

Author(s): J. Subramani / Language(s): English / Issue: 4/2016

The present paper deals with a new median based ratio estimator for the estimation of finite population means in the absence of an auxiliary variable. The bias and mean squared error of the proposed median based ratio estimator are obtained. The performance of the median based ratio estimator is compared with that of the SRSWOR sample mean, ratio estimator and linear regression estimator for certain natural population. It is shown from the numerical comparisons that the proposed median based ratio estimator outperforms the SRSWOR sample mean, ratio estimator and also the linear regression estimator.

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A research note of potential scientific management accounting research area in CEECs

Author(s): Beata Zyznarska-Dworczak / Language(s): English / Issue: 2/2018

The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled “Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development”. The manuscript “The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries” written by Beata Zyznarska-Dworczak promotes the role of management accounting in a wider social, ethical, environmental, cultural and historical context. This approach contributes to the understanding of sustainable management accounting towards socio-economic transformations and developments in Central and Eastern European countries, in the research perspectives of alternative management accounting. It encourages to treat sustainable management accounting as a social and institutional activity, realizing a complementary role (to conventional) of the management accounting system in this region of Europe because of its emerging economy perspective. This approach determines new potential scientific management accounting research area. The aim of this paper is to outline the potential for researchers to influence the development perspectives of sustainable management accounting. The paper, as a thought provoking discussion of science, raises the following questions: may the alternative context of sustainable management accounting provide opportunities for researchers investigating accounting issues in Central and Eastern European countries? is it possible to combine alternative perspectives into management accounting research? how to combine it with conventional economics-based mainstream research? How to measure corporate sustainability performance in management accounting system?

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A reverse engineered pitch on Cremers et al. (2015), “Aggregate jump and volatility risk in the cross-section of stock returns”

Author(s): Qingxia (Jenny) Wang / Language(s): English / Issue: 1/2018

This pitching research letter presents the reverse-engineering process and personal reflections on a reverse engineered pitch by utilizing the pitching research template developed by Faff (2015, 2017). The pitch template is a simple and useful tool for helping PhD students and other academic researchers to develop research ideas and enhance communication in the research process. In this letter, I describe the steps and insights during reverse-engineering an existing journal paper into the pitching research template. In summary, I find it is very helpful for me to clearly understand the pitched paper and generate my research idea through applying the pitching research temple.

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A reversed engineered pitch based on Rietveld (2016), “Creating value through the freemium business model: a consumer perspective”

Author(s): Bogdan Alexandru Ratiu / Language(s): English / Issue: 4/2016

This pitching research letter presents a new angle to Faff’s (2015,2016) pitch template. To better appreciate the research thrust underlying ascholarly paper, a reverse-engineered pitch can be created. This helps enhanceone’s understanding of the finer aspects of an article and it is also an exercise topractice the pitching skills. A step by step guide for reverse-engineering ispresented, followed by some tips and things to remember. The conclusion is thatthe pitch template has a real educational value, by offering a very structured andconcise medium to extract core ideas from any paper.

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