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За адекватността на финансовата отчетност у нас след четвърт век преход към...

Author(s): Nikolay Kolev / Language(s): Bulgarian Issue: 02/2016

In this purely critical and analytical manuscript, the author will discuss on "adequacy" of financial reporting in the country of "good" corporate practices. As a criterion for this analysis he formulated the leading role of dependence "quality-utility" of the resulting information for making investment decisions based on data from financial reporting. Test according to this criterion as the author subjected the development of financial reporting in more than a quarter century of state transition of Bulgaria to the ... (intentional sentence is left incomplete because, as has long been clear or purpose of the transition is not clear, or the objective may be no transition).

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Монте Карло симулация на промените в държавния дълг за периода 2017 – 2019 г.

Author(s): Nikolay Atanasov / Language(s): Bulgarian Issue: 02/2016

In the proposed study is made an attempt to integrate the risk of unfavorable increase of government debt of the Republic of Bulgaria in the period 2017 - 2019 with Monte Carlo simulation. Conducted simulation is based on the specifications of regression model of debt with tax revenues as an independent variable. For this purpose was used data for the period 1998 - 2016. The relation between the government debt and the tax revenues was statistically significant (R = 0,789). The availability of significant estimates of regression coefficients was also found using a second order polynomial functional form. Monte Carlo simulation is conducted based on randomly generated expected growth rate of tax revenues for the estimated period 2017-2019. On this base was specified the amount of expected annual tax receipts and using the regression equation - the forecast government debt values. The resulting simulation annual average debt (in 1000 attempts) and interval of central 68.3 % (based on normal distribution) of cases are close to a significant extent to the estimates of the government's medium-term budget forecast. The conclusions are that the method 'Monte Carlo' can be successfully used to assess the variability of government debt using the tax revenues as independent risk variable.

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The Structure of Capital and Revenue in Social Enterprises

Author(s): Aleksandra Szymańska,Marc Jegers / Language(s): English Issue: 1/2014

Social enterprises follow financially sustainable strategies to achieve their social goals and to solve a wide range of social problems. Our main research questions aim at discovering differences in the structure of capital and revenue of social enterprises in different sectors and their having different legal forms. We analyse the financial statements of Polish social enterprises and capture relations between legal forms, domains of activities and their financial structure. We find that there are significant differences in revenue, equity and debt structures. Furthermore, we find that the capital structure of social enterprises is highly dependent on the environment and conditions under which they are active.

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СРАВНИТЕЛНО ИЗСЛЕДВАНЕ НА ЕФЕКТА НА ОБРАЗОВАНИЕТО ВЪРХУ РАСТЕЖА

Author(s): Mariya Neycheva / Language(s): Bulgarian Issue: IX/2016

This paper summarizes the results of a study оn three countries form Central and Eastern Europe which differ in the human capital’s structure specifically the educational level of the labor force: Bulgaria, Estonia and the Czech Republic. The econometric output does not fully support the hypothesis that human capital stimulates economic activity since the results per country differ in both the sign and the magnitude of the estimated effect.

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Історичний генезис житлово-комунального господарства як галузі з особливим механізмом економічних відносин

Author(s): Oleksandr Holovchenko / Language(s): Ukrainian Issue: 28/2015

The purpose of this article is to formulate common, unified definition of housing and utilities as an industry with the special mechanism of economic relations on the basis of generalization and analysis of the historical genesis of the industry and different scientific views on its structure and specific characteristics. We have reviewed the historical genesis of the housing and utilities as the separate industry. It was also summarized the existing scientific approaches regarding the separation of housing and utilities from other sectors of the national economics. In addition, it was researched and critically evaluated a wide range of definitions of the studied industry, formulated over the past fifty years. It was proved the inadequacy of scientific approaches for the identification of the sector of housing and utilities as: “city services”, “housing infrastructure”, “communal infrastructure”, “urban landscaping”, etc. Based on this, was presented a rational definition of housing and utilities as a separate industry with the special mechanism of economic relations

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Supply Chains in the Apparel Industry: Do Transnational Initiatives for Social Sustainability Improve Workers’ Situation?

Author(s): Claude Meier / Language(s): English Issue: 1/2015

Non-state driven Transnational Initiatives for Social Sustainability (TISSs) have increasingly attempted to approach social issues like labour laws in global supply chains. The reason is that state-laws are territorially confined. But can TISSs contribute to effective solutions of issues on which they are focused? This examination presents a theoretical framework explaining the effectiveness of TISSs. For the empirical case study, the Business Social Compliance Initiative (BSCI) and the Fair Wear Foundation (FWF) were selected. Data was collected from expert interviews and documents. The results led to the conclusion that stakeholder-involving approaches are adequate to support social sustainability in the future.

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Аналіз практики організації національних систем аудиту в державах Європейського економічного простору

Author(s): Hryhorii Davydov,Olena Petryk / Language(s): Ukrainian Issue: 26/2014

The purpose of this investigation is to analyze the practices of organization of national audit systems in the EU in order to identify areas of reforming the national model in accordance with the demands of European and international law. The main trends of audit regulation in the European Community have been analyzed. The provisions and requirements of European legislation on audit regulation have been generalized. The practice of organization of national audit systems in countries of the European Economic Area have been analyzed. The classification of audit national systems based on the division of powers between the competent authorities and the functioning of public oversight systems have been substantiated. The peculiarities of building the audit national systems that should be taken into account in determining ways of developing the national audit to improve its quality have been determined. The propositions for the organization of the audit national system in Ukraine taking into account the requirements of the European Directives and the experience of European countries have been elaborated.

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Проблемні аспекти нарахування та сплати військового збору

Author(s): Ludmila Ostryvna / Language(s): Ukrainian Issue: 26/2014

The purpose of this article is to determine the order of calculation, collection and payment of military duty, analyze the shortcomings of tax laws and regulations and identify the ways of their elimination. The elements of military duty, which determine the order of its calculation and payment, namely object, tax rate, payers have been disclosed. The responsibilities of tax agents who are involved in the mechanism of calculation and payment of military duty have been defined. The procedures of accounting of calculation and payment of military duty and the procedures of tax reporting have been analyzed. Examples of collection charges under various types of income and the conditions of their charges have been disclosed. The shortcomings of tax laws and regulations and the ways of their elimination have been distinguished. The necessity of providing not only the completeness of calculation and payment of military duty, but also its intended use have been substantiated

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Turkey and Iran: An Analysis Based on Mutual Trade and Defense Spending

Author(s): Serkan Künü,Sertaç Hopoğlu / Language(s): English Issue: 12/2016

Turkey and Iran are two neighbors who are competing for being a regional power in the Middle East. Defense spending has an important status for both countries, in terms of both the state of continuous turmoil in the countries of the region and as an indicator of national power. On the other hand, there is an increasing volume of trade between two countries as well, in parallel to the trend of improvement in diplomatic relations within the last decade. In this study, mutual trade relations between Turkey and Iran and effects of defense spending on the economies of both countries are discussed theoretically. Improvement of economic relations between both countries in 2000s resulted in a situation of mutual existence rather than regional competition. Further improvement and diversification of economic relations may have positive outcomes for both countries. The strengthening economic relations may change the perception of threat by two countries against each other and may allow utilization of some resources reserved for defense spending in more productive areas.

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Kars Lojistik Merkezinin (Klm) TRA2 Bölgesinin Kalkınması Ve Kars Ekonomisi Açısından Önemi: Bir İktisadi Analiz

Author(s): Adem Üzümcü,Erkan Tokucu,Gülseren Ergİçay / Language(s): Turkish Issue: 10/2015

Logistics activities have been also rising with the fast growing of goods and services trade in the world. Forming of logistics centers in Turkey started in 2006 by TCDD. Logistics centers provide access to local, regional and global markets by institutions which permitting to integrated transport with highway, railway, airway and seaway. Logistics centers cause to rouse economic activities where are they formed. Kars is the gate of Turkey which opens to Middle East and Caucasia as the center of TRA2 Region and border cities (provinces). Strategic potential of Kars city arises by the building of Baku- Tbilisi- Kars railway and Kars- Iğdır- Nakhchivan- Iran railway which’s etudes are going on. Crossing of significant forward and backward connections of railways which is considered to build in Serhat Region, and BTC oil and BTE power transmission line in the regions was been effective to set up Kars Logistics Center (KLC). Although this strategic potential,TRA2 Region cities and especially Kars city is at the last rows in Turkey by the economic structure based on agriculture, relatively backward industry, high rate of emigration and relatively low socio- economic development index. In this study, touching on the importance of KLM in the terms of development of TRA2 Region and economy of Kars city and emphasizing the possible economic contribution of KLM to TRA2 Region and Kars city when it will be completed.

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Muhasebe Meslek Mensuplarının Nitelikli Meslek Mensubu Yetiştirilmesine Yönelik Önlisans Programından Beklentileri

Author(s): Emin Yüreklİ,Seçkin Gönen / Language(s): Turkish Issue: 10/2015

Economic, social, cultural and technologic developments accelerate the transition period to information society. Information is the most important power source in this period. The results of companies’ operations are provided by accounting. In this context accounting is a job which supplies the information about companies’ operations in a legal way. Accounting employees are very important factors in this system. Therefore, it is very important to raise qualified staffs for accounting job. Associate degree programs which are intended to cover the employment necessity of accounting sector, contributes to the accounting sector. However, the students must be brought up according the conditions of day. The purpose of this study is to determine the state of the level of education in associate degree programs and identify whether it meets the expectations of accountants.

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Dinamik Panel Veri Analizi İle Hisse Senedi Fiyatını Etkileyen Faktörlerin Belirlenmesi

Author(s): Bener Güngör,Ceyda Yerdelen Kaygin / Language(s): Turkish Issue: 9/2015

Predicting future direction of a share price is a subject on which a special emphasize should be put in terms of not only investors but researchers, business owners, managers and economy of a country as well. Accordingly, the purpose of this study is to discuss the factors that affect share prices in both micro- and macro-economic point of view using dynamic panel data analysis. In this study, quarterly balance sheets and income statements of manufacturing firms, which were publicly traded in Borsa Istanbul between 2005 and 2011 and which displayed continuity, were used to measure effects of the microeconomic factors. Microeconomic factors, namely firm-specific factors or financial ratios consist of liquidity, profitability, activity, leverage, and stock exchange performance ratios. As to macroeconomic factors, they consist of exchange rate, inflation rate, money supply, interest rate, GDP, gold prices, oil prices, balance of trade, and industrial production index. As a result of the analysis in this study, direction of the relationship between micro- and macroeconomic factors, and the share price has been determined.

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Kurumsal Sosyal Sorumluluk “Kamu ve Özel Sektöre Dair Uygulamalı Bir Analiz”

Author(s): Sinan Kurtbaş / Language(s): Turkish Issue: 7/2014

The corporate social responsibility which is one of the main factors of sustainable development depends on the principle that the corporation should behave ethically and should be responsible for all the stakeholders whom it affects and by which it is affected and with which it has relations. This principle which should be adopted especially by senior managers must be internalized by all workers and the corporation shouldn’t be abstracted from society and environment. Contrary to this should be an integral that the society absorbs. In this context; the aim of this work is to measure the corporate social responsibility awareness of public and private sector workers in Ardahan. In this work; a questionnaire has been applied to 118 people by talking face to face, the intensity and direction of interaction between parameters have been analyzed by Chi- square Tests.

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Değişim Çağında İşin Yeniden Tasarımı ve İKY’de Yeni Eğilimler

Author(s): Meryem Aybas / Language(s): Turkish Issue: 7/2014

HRM specialists and practitioners need to be knowledgeable about new trends in the area due to today’s marketplace realities which require high adaptation, more resilience and fast changing capability in parallel with the competitive demands. Human resources management practices should be redesigned with an emphasis on building human capital and managing knowledge to replace the traditional HR practices focusing primarily on matching particular job skills to selected strategies. Knowledge worker management is one of the most critical challenges for today’s organizations as they face increasing global competition. Within this context, the goal of this article mainly is to emphasize the new developments in HRM practices and to discuss its potential future trends. The second part of the article discusses specifically how HRM practices, policies and processes differentiate for knowledge workers.

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Rankings in Education, Economic Freedom, Democratization and Human Development Index for Selected Country Groups

Author(s): Harun Yakışık / Language(s): English Issue: 7/2014

The purpose of this study is to investigate the short-run relationship among education, economic freedom, democratization and human development rankings in four different country groups using graphical method. The data of the Human Development Report, Heritage Foundation and Economist Intelligence Unit have been used for the period of 2006- 2011. Country groups were classified as: (i) Eastern European members of the EU; Czech Republic, Hungary and Poland; (ii) some high human development index ranked members of the EU; Austria, Denmark and Germany; (iii) countries that became members to the EU in the 1980s; Spain, Portugal and Greece; and (iv) some non-members to the EU; Switzerland, Norway and Turkey. The study concludes that there is a close relationship among education, democratization and human development.

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Rekabet ve Mekânsal Kuramlara İlişkin Genel Bir Değerlendirme

Author(s): Osman Eroğlu,Azmi Yalçın / Language(s): Turkish Issue: 6/2013

The concept of competition basically is undertaken at the firm level yet in recent years competition is restructured globally and its important relationships with various locations has been proposed. The role of location on the performance of enterprises is restructured with the impact of globalization. In recent years, many studies expose an undeniable fact that the growth of the global economy yet this growth is mainly as a result of the reflection of spatial processes that occur at the local level. As a result of increasing the relationship between location and competitiveness and dominating location as the engine of growth and regional development, the role of location has been recognized and the importance spatial theories have increased in the literature.

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Finansal Kriz Öngörüsünde Sinyal Yaklaşımının Etkinliği: 2008 Finansal Kriz Örneği

Author(s): Abdulkadir Kaya,Ünal Gülhan,Bener Güngör / Language(s): Turkish Issue: 5/2013

One of the risk that country economies most threatening is systemic risk under which the world’s financial system can collapse like a row of dominoes. Financial crisis appeared in USA at the end of the year of 2008 has effected most of countries as well as our country and it has significantly affected the macroeconomic balances. The aim of this study is investigate the predictability of 2008 financial crisis for Turkey economy by “signal approach” proposed by Kaminsky, Lizondo and Reinhart (1998). In this study, 33 variables were used and it is aimed to find evidence of usability of these variables for an early warning system.

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İktisadi Büyümenin Demokratikleşmeye Etkisi Üzerine Bir Araştırma

Author(s): Selim Başar,Şaduman Yıldız / Language(s): Turkish Issue: 3/2012

Democratization had occurred in a long historical process and it had developed itself by having different evolutions. It had been claimed that democratization is based on some social conditions until 1959. However, in 1959, Lipset suggested that democracy is based not only on social conditions but also the condition of realization of economic development. In this context, democratization is a fact fulfilled with economic growth. Relationship between economic growth and democracy has been an important issue for many studies particularly in the last three decades. In this study, effects of economic growth on democratization are investigated by using a panel data set for 1993-2005 period for 59 countries. For his purpose some models are estimated. According to the estimating results, democratization process is positively affected from income level and growth. While democratization level negatively affected by inflation, human capital growth contributes it.

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PROFESIONALNA EDUKACIJA REVIZORA I KVALITET REVIZIJE NAKON PROMJENA U RAČUNOVODSTVENOM REGULATORNOM OKVIRU

Author(s): Svjetlana Vranješ / Language(s): Bosnian Issue: 16/2018

The business environment, regulatory bodies and changes in the accounting and auditing legislation significantly influence education of auditors and taudit quality. This paper aims to explain how these factors lead to increase demand for continuous improvement of accountants and auditors. While the changes in International Standards on Auditing (ISA) and International Accounting Standards (IAS) are considered as internal changes in accounting profession, Basel III is considered as one of the external factors that leads to changes in the banking sector what caused auditor's obligation to learn these changes and apply in the audit process. This paper presents the conceptual framework of accounting and auditing standards and Basel III, as well as their impact and relationship with audit quality.

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СТАЊЕ ФРАНШИЗНОГ ПОСЛОВАЊА НА РАЗВИЈЕНИМ И МАЊЕ РАЗВИЈЕНИМ ТРЖИШТИМА

Author(s): Svetlana Terzić,Irena Đalić / Language(s): Bosnian Issue: 15/2017

The development of franchising in the early years was uneven in different markets. In parallel, the development of today's franchise system is balanced. The market of the former Yugoslavia is at the bottom of the European scale of development in the said business model. The analysis in this paper will be based on a comparative analysis from the most developed to the less developed markets. Therefore, a comparative analysis will include franchising in the market of the United States, then, European countries and eventually, in part, the market of the individual countries of the former Yugoslavia. In addition, at the beginning of the paper, the meaning of franchising will be theoretically analyzed, its characteristics and historical development.

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