The business bankruptcy and scandals happened during the recent years in the world, which affected the countries at different levels, have manifested that the independent and external audits merely do not suffice; and particularly the independent audits must be supported by the internal audit. In parallel with these developments in the world, The Turkish Public Finance Management has been restructured particularly on the subjects of internal control and internal audit. The conformity audits establish the focal point of the auditing operations within the public administrations. However, due to the disuse of resources in an effective and efficient way, the conformity audits remain incapable in order for the administrations to assume the responsibility for accountability. In this regard the internal audit necessary for the business and public administrations.

European perspectives on the region have been shaped by common elements unique to Europe’s history and geostrategic position. Over the last few years, nowhere have tensions between the United States and its European allies and friends been more evident than on a range of issues related to the Middle East. Although the European countries are not monolithic in their opinions with respect to the Middle East, views among them often tend to be much closer to each other than to those of the United States. However, the Bush Administration gave transatlantic relations a priority in its second term, but U.S.-European policy differences over Middle Eastern issues are likely to persist.

This study reveals that effects of 2001 crisis which happaned in Turkey on firms’s financial structure. For this purpose, we studied on balance sheets and income tables that were selected period from 09.1999 to 09.2003 of food firms in ISE. In order to reach data for showing effects of the crisis, the financial tables were analyzed by ratio analysis method. Research findings were separated for four titles as liquidity ratio, financial structure ratio, activity ratio and profitability ratio to assess. The results of this study, in crisis period, cash ratio of the firms decreased. Moreover, the amount of equity in total resources declined while, firms’ debt burden soared. Therefore, when the structure of firms’debt was observed, inspite of high interest rate, short term debt rose in crisis period. Because of that, the firms’ financial structure deteriorated and faced more risky situation. On the other side, although firms had positive gross margin, increasing financing expenses effected firms’ profitability negatively.

Problem Status: Researches, show that employees in health care sector are the most exposed group to burnout syndrome. In this case, the causative factors of burnout syndrome will examine in this sector. Purpose of the Research: Relative literature shows giving supporting care of health employees to people in need of assistance in excessive workload as a cause of higher burnout level of health employees than other professionals. Briefly, these researches associate the high burnout level mostly to the characteristics of the job. In addition to the factors shown as a cause of burnout syndrome in the literature, the effects of the factors on burnout syndrome will be take on as associated status (contracted/permanent), working unit (risky/normal) and voluntary choose the working unit or not. Findings and the Result: Subjects of the research has sensitive burnout %36,6, insensitiveness %22,5 and lack of personal success %31,6. According to age and gender variables of subjects significant results have identified, but according to educational status and work experience significant results have not identified. In the basis of titles; significant results identified between nurses, technicians in the terms of burnout. According to working unit and associated status variables a significant result have not identified.

Salesperson selection process is a multi-criteria decision making problem for businessess. Selection of a salesperson who has all nessesary criterias for doing a job, is very effective for succsess. Most of the choices are qualitative for selection decisions. In this study, salesperson candidates evaluated with Fuzzy TOPSIS (Technique For Order Performance By Similarity To Ideal Solution) Algorithm. Triangular fuzzy numbers are used in a fuzzy environment where linguistic uncertainty exists. A firm’s salesperson process is analyzed which has 17 sale stores. The most convenient salesperson selected between eight candidate salesperson, towards the criterias determinated by decision makers.

Internal control system antecedently emerged with the purpose of protecting assets of the enterprises, revealing and preventing of the shortcomings and defraudation in accounting records. In parallel with the economical and technological developments at the Western countries and the United States in particular, the meaning of internal audit has been extended. In this regard, today the internal audit is explained as all of the policies, rules and methods adopted with the aim of protecting assets at the enterprises; revealing and preventing the shortcomings and defraudation; ensuring the accuracy and reliability of accounting records; increasing the effectiveness of enterprise operations; and encouraging the commitment to the specified management policies. The aim of this paper is to lay emphasis on the importance of these subjects and to attract attention to the works underdone in this area for the Turkish Public Finance Management.