TMS 19 Employee Benefits Standard consists of regulations on four benefits including short term benefits of the employees in the establishments, post-employment benefits (defined contribution and benefit plans), other long-term benefits and termination benefits. In order to limit the scope of the standards the said standards and the policies for the defined benefit plan subject to the post employment benefits have been mentioned in this study. In this context the most known benefit plan example, the defined benefit plans other than severance payment and which is a new application for Turkey have been analyzed on the basis of calculation and recording, and various suggestions have been made as well.

Decision making process, that can be defined as selecting the best among the alternatives classified according to the specific circumstances, is measurement tool with the embodiment multicriteria methods applied for the evaulation of the financial performance of enterprises at the present day. In this study, it is aimed that the evaulation of the financial performance of the food sector, one of the sectors that are observed effects of global financial crisis in the year of 2008. It is used 10 financial ratios which are obtained from financial statements in the financial years of 2009-2012 of 20 food enterprises, traded on BIST, food, beverage and tobacco sector. The data obtained is evaulated thanks to TOPSIS that is one of the multi-criteria decision making methods. Consequently after the 2008 global financial crisis, in consideration of the term under survey, there is no enterprises that show the best financial performance successively in all years.

Expectations regarding the economical and political changes affect directly dollar selling prices. In the finance literature, many studies reveal the relationship between unexpected events and stock prices. However a few studies investigate such a relationship between unexpected events and dollar selling prices in Turkey. This study aims to explain the effect of unexpected events on dollar selling prices in Turkey, for the period 1990-2012 which starts with the ‘The invasion of Kuwait Expectations regarding the economical and political changes affect directly dollar selling prices. In the finance literature, many studies reveal the relationship between unexpected events and stock prices. However a few studies investigate such a relationship between unexpected events and dollar selling prices in Turkey. This study aims to explain the effect of unexpected events on dollar selling prices in Turkey, for the period 1990-2012 which starts with the ‘The invasion of Kuwait

Inter-regional income inequality is an important problem in both underdeveloped and developed countries. Serious policies are developed to solve the problem of income inequality, regional developments programs are applied. State aids are an important tool of regional development policies. The legal regulations of the new incentive published and entered into force in the dated 19/06/2012 No. 28328 Official Gazette in Turkey. This study summarizes the implemented policies to eleminate the inter-regional inequalities in Turkey and analyzes the innovations of the 2012 new incentive system

Levinas employs the term justice primarily as elimination of discrimination and privilege. He uses the term as equality, justice of a fair law system. Secondarily he expresses an ethical claim fort he term justice. Although ‘justice’ is used for determining the relationship with the third person, Levinas does not hesitate to name the realtionship with the other as ‘justice’. The relationship with the ‘Third Party’ relates us to politics, state, legality and a civic order. The Other, on the other hand, leads this order to interruption and discontinuity. The meaning of justice in the encounter with the Other is also the limit of the State. Here Levinas emphasizes that the realtionship with the Other cannot be differentiated from the relationship with the third party. Rather, he discusses that the justice which comes from the relationship with the Other puts a limit to our limitless responsibility for the third party. The person whom one is responsible for is unique and the responsible person cannot hand over his responsibity. Thus, the responsible person is also unique. In this context, Levinas passes from a relationship which lacks counterpartness to a relationship where equality and counterpartness exist amongst the members of a society. His search for justice assumes such a novel relationship. No matter how much justice is institutionalized and continued by the state, it stems from the other people’s transcendantal thoughts about ‘widowed, orphan and the foreign’. For Levinas, the genuine nature of justice appears when subjectivity conceives itself as the responsibility. Because only in this situation can the justice transcends the whole, and become the thing that is justice itself. Hence as much as the laws representing the whole, justice can extend beyond the written laws.

Due to increasing number of natural disasters in the last century, natural and social scientists show great interest to the topic. Natural disasters are often unpredictable. Therefore; they cause serious damage sociologically and economically for human being. In addition to definitions, classifications and possible effects of natural disasters; methods that are used to reduce damage of natural disasters are also investigated in the study. Earthquakes are the most encountered natural disasters in Turkey. The study show that earthquakes lead to impact on Turkey’s economy. But, new taxes alleviated this pressure.

An important result of the globalization process is the liberalization of foreign trade and international capital flow in many countries. Increased entrance of foreign banks is among remarkable outcomes of this course. Due to this fact, analysis of the impact of foreign bank entrances on the domestic banking systems, especially with respect to efficiency, has been subject to numerous studies. In this paper, efficiency of both foreign banks and domestic private and public banks in Turkey has been analyzed, where entrance of foreign banks has been experienced intensively. According to the results of the Malmquist Total Factor Productivity (TFP) Analysis, productivity increase in case of foreign banks is found to be higher compared to that of the domestic ones, and this finding is found to be rather related to technological infrastructure. When sub-components of the changes in the TFP level of the foreign banks were further analyzed, it is identified that changes in both pure technical efficiency and in efficiency of scale had limited impact and that technological change was the leading reason for both positive and negative changes

This study focuses on the determinants of life expectancy in the Turkish Republics using panel data analyses for the period 1995-2011. Here, some panel unit root tests, panel cointegration methods and panel regression models are used in order to test the long run relationship between the variables. Empirical results show that the variables are stationary at their first differences. It is also found that the variables are cointegrated. Panel regression estimations reveal that the impact of urban population, per capita GDP and household final consumption expenditure on life expectancy is positive and statistically significant. On the other hand, it is found that population density, imports and mortality rate affect life expectancy negatively. The study also provides some policy implications.

Governments have applied a reform in the tax systems in order to attract a more ınvestment in the globalization proses. Taxes reforms have involved some tools which are direct taxes reductions such as cooperate income taxes, abolishing some taxes, reducing social security contribution rate and simplifying relating taxing procedures.. In this survey, it is classified reforms data of 125 countries all over the world by income groups and geographical region. Reforms It was reached reform data from Doing Business Data Bank. A 64 per cent of countries which reformed their tax system reduced corporate tax, 22 per cent of them reduced social security contribution, 21 per cent of them reduced some tax ratios and 18 per cent of them abolished some taxes. A 42 per cent of them simplified taxing process, 33 per cent of them reformed about filling tax and social security declaration and paying taxes in the electronic way. Corporate tax ratios almost have decreased by converging each other. Governments have tried to financed public incomedeficits by increasing indirect taxes and debting.

Quality cost considerations have long been an issue in the literature of quality management. The debate about the meaning and manner of collection of quality costs continues to this day. To make such a process more efficient and meaningful, it is first necessary to identify the quality of accumulated cost. The aim of this paper is to explain and demonstrate a number of quality cost evaluation methods. Also an analysis is made herein of certain options that can be used to calculate the cost of quality and what steps should be taken to ensure that reliable quality costing is achieved. Only the conceptual frameworks of quality management models are presented in this work.

In this study, the data pertaining to the queuing of students at Düzce University Central Cafeteria have been analised with the waiting line model and average performance of the system has been evaluated with the same data. The data have been obtained from the Directorate of Health, Culture and Sports of Düzce University. As a result of the analyses, the average performance of the two styles of taking food from the cafeteria system (occupancy rate) has been determined as 45%. In addition, some suggestions have been made about staff planning and operating queuematics.

This paper investigates the stochastic properties of the consumption–income ratio for a sample of 9 Southeast Asia countries (Bruney, Endonezya, Filipinler, Kamboçya, Laos, Malezya, Singapur, Tayland ve Vietnam) over the period 1970-2010. For that purpose, we employ panel LM unit root test proposed by Im et al. (2005). Our findings suggest that, the consumption–income ratio is stationary in all of the countries. Thus, average propensity to consume converges towards a constant in the long run and shocks does not make permanent effect. These results supportes the relative income hypothesis, the permanent income hypothesis and the life cycle hypothesis.

The aim this study is analyzing financial performances of the Istanbul Stock Exchange listed manufacturing companies by utilizing EVA and MVA methods and measuring at which degree EVA explains MVA. In the study, first of all, İstanbul Stock Exchange (İSE) listed manufacturing companies are divided into three groups based on number of employees and their EVA and MVA values are calculated for the 2006-2010 period. Later, statistical analyses are applied to measure the differences between mean EVA and mean MVA values of these company groups and to measure at what degree EVA explains MVA. Analyses results show that mean EVA values are the highest in large companies and mean MVA values are the highest in small-sized companies. Another results obtained from the analyses are the relatively low correlation between EVA and MVA values and low explanatory power of EVA to MVA.

The informative character of financial reporting in construction industry has a great deal of importance because of the major share of construction industry in Turkish economy. The quality of financial reports, to a great extent, depends on the information they provide for the needs of the users. This study aims to evaluate the role of an effective financial disclosure in increasing the informative quality of financial reporting in construction contracting in Turkey and to provide some suggestions regarding the issue. The study deals with this issue through a case based on legal documents such as, tax regulations, accounting standards and Accounting System Application General Announcement.

With the latest global financial crisis, the debate about the role of credit in affecting output has intensified. In this respect, it has become necessary to investigate output-credit relationship for Turkey. In this paper, we aim to analyze the empirical relationship between output and credit by employing different econometric techniques. First, we employed cross correlation, regression and VAR analysis. Following this, we used Bounds test approach in order to investigate cointegration relationship between output and credit. Then, ARDL approach is employed with the purpose of investigating the long and short- term static relationship between output and credit. The results show that output leads credit in Turkey. Credit responds significantly to an output shock, but not vice versa. According to Bounds Test results, we have found a significant long run cointegration relationship between output and credit. ARDL model results show that credit coefficients are not significant but error correction mechanism works.

Domestic services, as an atypical type of work, have increased in recent years as a result of various economic and social developments. This type of work, known since ancient times, assessed within the family law until 20 century. But it has been included in the scope of labour law with industrial society. In today, however, many different types of domestic services emerged and economic and legal situation of this issue has become very complex.Systematic and reliable datas and studies about domestic services are very limited. However, different from the typical working, atypical working has different economic and legal difficulties. This study that made as survey, economic, legal and social structure of working in domestic services are revealed for Malatya. This study’s results compared with Turkey and World applications.

Turkish economy has hosted high amounts of foreign capital, that has created significant macroeconomic effects, after completing financial liberalization in 1989. In this study, foreign capital towards Turkey have been evaluated in terms of volume and composition by analyzing data related to 1989-2011 period of Turkish economy. In conclusion, it has been observed that capital inflows to Turkey had the characters increasing the fragilities in the economy.