This empirical research for listed firms in Vietnam is conducted to examine the relationship between corporate governance and firm performance. In this study, corporate governance is proxied by a set of variables, including a dual role of the CEO, board’s size, board independence and ownership concentration. In addition, firm performance is measured by four different methods which are (i) return on asset (ROA), (ii) return on equity (ROE), (iii) Z-score by Altman (1968) and (iv) Tobin’s Q. Using the Feasible Generalized Least Squares (FGLS) on the dataset of 177 listed companies in Vietnam for the period of 5 years, from 2008 to 2012, the findings of this study indicate multiple effects of corporate governance on firm performance. First, duality role of the CEO is positively correlated with firm performance. Second, there is a structural change in relation between managerial ownership and firm performance. Third, board independence has opposite impacts on firm performance. Fourth, this study however fails to provide an empirical evidence support the statistically significant relationship between board size and firm performance.

It has been seen that the strategic management approaches in the accounting offices have increased the succes, efficiency and effectiveness of the business. Most important thing described with the concept of ethics is the guiding function of ethics on what is wrong or right. In this sense ethics deals with the nature of ethical atiocns and discusses key criteria in considering an action as good or bad. In this study there is a questionnaire study intended to examine the attitudes accounting office of workers in Adiyaman province a strategy and at ethic subject. Data obtained in study were assessed in computer environment by the use of SPSS 16.0 developed for the statistical analyses like reliability, frequency and correlation. Study findings according to the result of theanalysis of variance; statistically accountingin dustry strategy and business ethics scores, gender, education, personnel and the number of tax payers according variable significant differences observed. Differenttitle, professional seniority and a gevariable was significant, according to the Association. According to the results of correlation relationship between the employer and the personnel bureau, albeit with a verylowlevel of taxpayers, the bureau and the state, has been influenced by there lationship between the State and citizens

The purpose of this study is to investigate the effect of perceived service quality on customer loyalty. It can be said that in our age, the users who enjoy the products produced in the service sector either in parallel with the increase of their education and income levels, are constantly changing their wishes. This situation is seen not only for production-based products, but also for service users. Utilizing the expectations of the consumers on the services they need is regarded as a measure of satisfaction. Customer satisfaction measurement does not only determine the satisfaction of the consumer from the service provided, but it can also carry out an objective in which the performance of service enterprises is also evaluated. Customer satisfaction is seen as the main element of competition in all sectors and this situation does not change in service enterprises. Customer satisfaction for an industrial product is determined after the customer purchases and uses the product. The product is formed in the production of the service in the satisfactory service enterprises and the service factor of the human factor can vary according to the presentation style. This study deals with the application part of the article work on "Quality of Service and Research on the Expectations and Perceptions of the Consumers from Enterprises" (DSI, Highways, etc. Public Guest House and Sauce Facilities). In the study, it was benefited from "Survey of Survey" and "Survey of Survey". Participants; It is as diverse as the staff of temporary staff. The study is limited to the effects on customer loyalty of perceived service quality. The place of implementation is the Central Organization of the Ministry of Health, and a total of 560 persons were surveyed and 353 valid questionnaires returned from the participants were evaluated.

The purpose of the present study is to empirically examine the association between, on the one hand, culture and the institutional environment and, on the other, the amount of information on internal control listed firms disclose in their annual reports. This study uses unique handcollected data from a sample of 2,172 firmyear observations for 815 distinct firms from 25 countries for the period 2005 to 2007. The amount of internal control disclosure is based on a self-constructed disclosure index comprising seven separate reportable items. The results indicate that both culture and institutional environment explain cross-national variations in the amount of information on internal control firms disclose in their annual reports after controlling for firm characteristics. Prior work on internal control disclosure focused on single countries and typically the US. The paper is the first to examine determinants of internal control disclosure crossnationally.

ÖZ Bu arastirmanin amaci; ilkögretim okullari 8. sinif Teknoloji ve Tasarim dersi kurgu kusaginda yer alan “Çözüm önerilerinin yasal koruma altina alinma yollarini ve sürecini ifade eder” kazaniminin kendiliginden örgütlü ortamlarda kendi kendine ögrenilmesinin etkililigini belirlemektir. Arastirma için gerekli olan veriler kontrol gruplu deneysel model kullanilarak ön-test ve son-test uygulanarak elde edilmistir. Arastirma 2011-2012 egitim- ögretim yilinda Ankara ilinde MEB’ e bagli bir ilkögretim okulunun 8.sinifinda 32 ögrenciyle gerçeklestirilmistir. Arastirmada ögretim kontrol grubunda (n= 15) ögretmen merkezli yöntemle (geleneksel yöntem), deney grubunda (n= 17) kendi kendine ögrenme yöntemi ile kendiliginden örgütlü ortam kullanilarak bilgisayar destekli olarak gerçeklestirilmistir. Arastirmada kullanilan testler, konunun islenmesine baslamadan önce ön-test, konu islendikten sonra ise son-test uygulanmistir. Arastirmada kontrol ve deney gruplari arasindaki farkliliklari belirlemek üzere veri analizinde iliskisiz örneklemler ttesti, gruplarin kendi içindeki farki belirlemek için t-testi kullanilmistir. Denencelerin test edilmesinde anlamlilik düzeyi 0,5 olarak alinmistir. Ayni zamanda ögrenci kisisel bilgilerin analizinde yüzdelik ve frekanstan yararlanilmistir. Arastirma elde edilen bulgular sonucunda “kendiliginden örgütlü ortamlarda kendi kendine ögrenme süreci” uygulandigi deney grubunun, geleneksel ögretim yönteminin uygulandigi kontrol grubundan daha etkili oldugu görülmüstür. ABSTRACT The Fiction Section of the 8th Grade technology and design course has a well-known learning output that students should learn the legal protection methods and process. This study aims to determine the effectiveness of the selfdirected learning process in achieving this result in selforganized environments. Toward acquiring the date necessary for the study, was made use of the control-group were applied model and pre and end-tests. The research has been conducted in the city of Ankara with 32 8th graders of a primary public school directed by the Turkish Ministry of National Education (MoNE) in 2011-2012 academic year. This computer-supported research had 15 students in the control group where the method of teaching was teacher-centered (that is the traditional) method, whereas 17 students in the test group where the method of teaching was self-directed learning that created a self-organized learning environment were applied the tests twice in both groups; before starting to teach the course unit as a preliminary test and after having taught the course unit as a end test. In the process of data analysis, to determine the differences between the control group and test group the research employed the independent samples t-test, and the differences within each group the paired samples t-test. In testing the hypotheses, the level of significance has been accepted as 0,5. In addition, in the analysis of students’ personal information were employed the percentile and frequency methods. Based on the results of these tests, the study concludes that the test group where the self-directed learning method in a self-organized environment has been applied is more effective than the control group where the method of teaching is traditional.