Auditors occupying with accounting audits are usually faced up to an audit risk at some certain level. The said audit risk comes together with a business risk. Because of this business risk which expresses the probability of an auditor to experience losses or deprivations at his/her professional activities, auditors have some professional liabilities. This paper investigates the precautions which auditors can take in order to minimize their professional liability risk that can cause damages or even failures at their professional activities, and professional liability insurance which they can purchase in consistency with the aim of minimizing professional liability risk.

The main aim of this study is analyzing whether the establishments behave in accordance with the ethical principles or not. In this framework, an evaluation of a research consisting 81 manufacturing establishments in Bursa is interpreted. As a conclusion of the study, it is found that the establishments in the sample do not behave in accordance with the ethical principles in human resource management. In the conclusion section of the study, obtained data is presented completely and suggestions are made for establishments in order to show behaviors in accordance with the ethical principles in the process of human resource management.

One of the most important problems of the developing countries is the deficiency of capital acummulation. The needed capital for the investment in the mentioned countries is to be supplied by foreign investment. In our country although the foreign direct investment are generally towards industry sector, there has been a remarkeable increase in the incoming foreign investments in the service sector and in which the tourism sector is placed. foreign investment provides the necessary financial investment in the tourism sector and also it is important in the development of the management skills and especially the external market possibilities.

The participation of civil society in the European Union decision-making process has been seen as a condition for a democratic system. The civil society is in cooperation with the European institutions; it has the power of representation especially in the Economic and Social Community. However, because civil society has the consultation role in the decision-making process in the European Union institutions, it is seen that its function area is restricted. In this paper, firstly the conceptual definition of civil society, and then civil society understanding in the European Union are analyzed. . In the second part, the role of civil society in the European Union decision-making process will be stressed;and the relations between European Commission, Economic and Social Committee and the civil society will be explained. The paper aims to analyze in what extent the civil society in the European Union participates in the decision-making process and how the civil society influences the decisions.

The importance of human capital has been recognized after the development of modern economic theories, and it is put into production functions along with classical labor and physical capital. This study, discusses the definitions and details of human capital at first, and then gives descriptive comparisons of the role of governments in and after 1990 in regards to the development of human capital. The study concludes that, even though there are considerable efforts to increase investments in human capital, Turkey has not yet reached to the levels aimed.

The aim of this study is to examine market positioning activities in hospitality companies. In accordance with this aim, 14 hospitality companies and 30 travelling agencies have been sampled and meetings and surveys were applied to the managers. Datum have been analysed in SPSS program and perceptual maps created. The study results show that hospitality companies, analysed in this study, positioned effective but there are opportunities for companies which want to enter the market or repositioning. Besides, results show that promotion activities don‟t effective enough for positioning without other marketing mix activities.

Despite outsourcing is spreading out rapidly among the establishments, the researches on examining the link between outsourcing and business performance are observed insufficient. This study examines the relationships between outsourcing and business performance. As a result of evaluation made, the approach of outsourcing has a positive effect on the dimensions –effectiveness, efficiency, profitability, quality, continues development, the quality of work life, and social responsibility- forming business performance has been judged. Dwelling upon limitations on evaluations made, some suggestions are introduced related with the researches to be in the future.