Standardization is an important tool for achieving economic growth and competitiveness, increasing employment and development of new sectors. Service sector is an emerging market with its large economic volume. European standards for services have a major importance to improve service sector throughout the Europe and to boost the single market for services. This article introduces benefits of standards for industry, growth and SMEs and introduces standardization work of European Commission and European Standards Organisations on services and offers standardization of public services in the light of Citizen Charters.

Defined as the fulfillment of nutritional requirements of people working at different places such as schools, hospitals etc., public food service’s one of the most important stage is menu planning.Menu planning is such a complex process that one should take not only many factors into consideration like cost, energy/nutrition units, taste, diversity etc., but also some aims which should be practiced simultaneously. One of the programs which can be used in programming for such a process is goal programming, a technic for multi-purpose decisions. In the goal programming as a data based technic, fuzzy goal programming models have also been advanced for the situations in which data are not certain.In this study, an example lunch meal menu planning is prepared for the workers between 19 and 30 years old. The menu is planned as non-optional. During the process of planning, fuzzy goal programming method was used in consequence of fuzziness in data.

A considerable amount of literature has been published on the fact that court expertise practice, which is an indispensable part of the justice system, has serious problems. One of the solutions that can be suggested to eradicate this problem of the justice system is expert witnessing. This study mainly aims at investigating whether expert witnessing can constitute a solution to the problems of the justice system. The study also seeks to give an account of the fact whether the justice implementers need expert witnesses and to diagnose whether the accounting professional groups are suitable for this as well as to reveal the opinions of both the accounting professional groups and justice implementers about the issue. Thus, two different questionnaires which were distributed to 495 participants of accountancy profession and 60 judges were used respectively. One of the more significant findings to emerge from this study is that expert witnesses who will work as certified experts are needed in Turkey and it has been diagnosed that the current accounting professionals are not qualified for expert witnessing.

Improvements in intellectual capital, which reflects real value of a company and is the company’s invisible vital assets, can increase the credit rating of the company. The purpose of this research is to reveal the relationship between intellectual capitals of companies in Turkey taking credit rating score from independent rating agencies, and their credit score. The study includes the hypothesis. Data were collected from Borsa Istanbul Exchange and the reports of rating agencies such as Fitch, Moodys, S&P, JCR Eurasia Rating etc. Intellectual capital was measured using market value to book value ratio. As results of the correlation analysis, there is no significant relationship between intellectual capitals of companies and their credit rating. In conclusion, recommendations were given for future studies.

This study examines the long-term relationship between the Turkish stock exchange and Emerging Markets stock exchanges. “Emerging Markets” classification is based on Morgan Stanley Capital International (MSCI). Accordingly, stock price index of the following countries are included in the scope of the study: Brazil, Chile, Colombia, Mexico and Peru among Latin American countries; Chez Republic, Egypt, Greece, Hungary, Poland, Russia and South Africa among the European, Middle East and African countries; China, India Indonesia, Korea, Malaysia, Philippines, Taiwan and Thailand among Asian countries. Long-term relationship between the Turkish market and the above-listed markets is analysed via Johansen cointegration test for the period of December 30 1994- September 30 2013. According to the study results, there is a statistically significant relationship between, the Turkish and Columbian and the Turkish and Mexican stock exchanges while no such statistically significant relationship is detected between the Turkish and the remaining study stock exchanges. It can be concluded in the light of these findings that there is possibility of portfolio diversification and arbitrage with the markets which do not cointegrate with Turkey in the long-term.

This study analyzes the success of growth opportunities measures in predicting the growth of Turkish companies. Panel data set of 282 firms whose stocks are traded in Borsa Istanbul (BIST) is used in the analysis. Market value/book value, Tobin’s Q, earnings/price and capital investment expenditures/total assets ratios are used as growth opportunities measures. Realized growth is measured with the percentage change in sales revenue, percentage change in total assets and change in earnings per share/total assets ratio for three years and for five years. As a result of the panel regression analysis, it is found that market value/book value ratio has a statistical positive effect on percentage change in sales and percentage change in total assets over five years. Tobin’s Q ratio has a positive relationship with change in sales for three years and five years, in addition to the change in total assets for five years. Earnings/price ratio has a negative effect on the rate of change in sales for five years and the rate of change in total assets for three years and for five years. Capital investment expenditures/total assets ratio does not have any significant relationship with the realized growth measures.

From the mid-15th century until the end of 17th century, Ottoman Empire has established a worldwide domination. However, by the 18th century, Ottoman Empire started to decline and European countries began to establish dominance in the rest of the world. These developments are the result of the industrial revaluation to a great extent and Ottoman Empire has failed to achieve an industrialization to compete with Europe. This paper attempts to evaluate the causes of the Ottoman industrial weakness. The main conclusion of this paper is that there are many reasons for this situation and social factors are more important than other factors in this weakness.

Along with globalization, the number of multinational companies which want to drive benefit from the advantages all over the world has increased significantly instead of companies which operates in a single country. One of the most important tools used by these companies to take advantages of tax differences in diferent countries is the application of transfer pricing between their subsidiaries. Multinatioanal companies use electronic commerce which consist of developments in the information and communication technologies in the process of new economy as a fundemental shopping method. In the other hand, multinational companies also use electronic commerce in order to facilitate the trasnfer pricing. This study aims to describe relationship between electronic commerce and transfer pricing. In this study, first the concepts of transfer pricing and electronic commerce is evaluated generally and then the impact of electronic commerce on transfer pricing is tackled. As a result, it has been conducted that the developments of electronic commerce make the transfer pricing easier and this situation make the work of tax authories much harder.

The social events which started in Tunisia in late 2010 and have continued to spread to countries such as Libya, Egypt and Syria are called as the Arab Spring. The social developments in these countries affect Turkey multi-dimensionally which is located in nearby geography and has both common history and also economic and political relations with them. These effects have social, political, military and economic aspects and the economic ones may be the main determinant in that Turkey are affected positively or negatively from this process. In this regard, beyond the humanistic and political viewpoint, handling the Arab Spring only with economic aspect is the main topic of this paper. In this paper, the existing and potential macroeconomic effects of the Arab Spring to Turkish economy are analyzed.

As a result of the changes and developments occured in information, communication and production technologies, production structure and the competitiveness of enterprises have changed. Enterprises that want to survive in today’s market with abnormal levels of competition should move their decision making mechanisms quickly and they should have optimal decision about their business structure and organization. While managers who make up businesses’ decision making mechanisms are administrating businesses strategically and getting the best decision about their own business, accounting datas which were used by managers comprise the most important information resource. In this study, businesses' that refuse “recording system” perception about accounting datas, at the same time add management implement to this perception have been evaluated getting ahead than the other competitors. Instead of only recording accounting datas, if businesses use these datas towards business’ strategical management process to make productive decision, they will implement their leading target. Businesses focus on this target in escalating competitive environment. Thus, they will manage to take several advantage than their own competitors perspective of managing strategically and affecting business future.

The start point of the study is searching usages of medium and long term new financial methods of the firms, which take place in the rapidly changing, developing and globalized world trade. Forfeiting, one of the new financial methods, needs to be explained better by investigating in term of interest groups. This study aims to explain comparatively accounting entries that are needed to be done by exporter, importer and forfeiting firms in line with Turkish Accounting Standard 18 Revenue and Turkish Accounting Standard 2 Inventories. In this study firstly, the notion of forfeiting is explained, then the forfeiting transaction arrangements are mentioned. Especially, the accounting practices related to forfeiting transaction as part of Turkish Accounting Standard Revenue and Inventories are explained with an example in order to have a better understanding. As a result of this study, it is determined that some practices that done at the end of accounting period in line with Uniform Accounting System are not required if these standards are implemented.

In today’s global world, use of information technologies is strategically important for logistics companies to be competitive and to provide high quality and efficient service to the clients. Use of information technology is crucial especially for international trade and logistic operation synchronization. Increasing levels of international trade make it obligatory to increase the speed of logistic operations. In supply chain management, it is critically important to identify weak links and to minimize weaknesses for better logistics performance. Optimizing the loading capacity together with rapid logistics would increase efficiency of logistic operations. Increasing logistic volume at same quality would be possible by using decision support systems. In this study, a decision support system for complex cargo and cargo loading plan was developed in computer environment in order to increase loading speed of commercial vehicles and containers, results are presented as a case study.

The contribution of museums in the development of the cultural heritage of the societies is very high and museums are also indispensable element of the cultural activities. Therefore, effective management of museums and effective use of resources is very important. In this point, the main objective of the study is to determine the efficiency change in the period of 2009-2011 of 20 cities which have museums affiliated to the Ministry of Culture and Tourism General Directorate of Cultural Heritage and Museums. For this purpose, Malmquist-Total Factor Productivity (TFP) index method referred frequently in the literature was used. As a result of the analyzes, the change in the museum efficiency and the sources of this change in the period have been introduced. Accordingly, the fact that there is an increase by 15.7% in total factor productivity of museums was determined for the relevant period. The main reason for this increase was determined as operating in accordance with the technological changes.

This research was carried out to examine the effect of violence behaviors on burnout and job satisfaction of health workers. To make an in-depth research, the issue of violence was considered in three dimensions as physical, verbal and mobbing. Taking into consideration the importance of the subject, this research investigated to 213 health staff whose are doctors, nurses, etc. in four public hospitals of Southern Marmara Region. According to results, verbal, mobbing and physical violence has direct effect on two burnout dimensions, emotional exhaustion and depersonalization. Similarly any work place violence has direct effect on job satisfaction.

Today, the common monetary zone that consists of 18 countries is called the “Euro Zone.” The countries included in this zone use the Euro as a common currency unit instead of their national currencies. There have always been question marks about the future of the Euro since the Euro was put into effect. In the process, whether the euro could become an international currency and whether it could end the dollar’s supremacy have been brought to the agenda. After the global crisis started and especially after the crisis turned into the “European Debt Crisis” the eligibility of the Euro to become an international currency and its future started to be questioned even more. The purpose of this study is to examine whether the Euro has the qualities as an international currency unit and to present possibilities about the future of the Euro by explaining the characteristics that international currencies must have. It was observed that the Euro maintains the properties of being an international currency unit and it has a strong likelihood to continue to exist compared to other possibilities presented so far.

Logistics villages are defined as a specific area of all the activities carried out by a variety of logistics-related businesses. They have specific features including size, distance to city center, accessibility, proximity to road/ airport/ railway/ maritime, office and IT infrastructure etc. Ranking logistic villages is a complicated task due to the fact that various criteria or objectives must be considered in the decision making process. Also in many real world cases the criteria are not equally important for the logistic managers and government authorities. In this study, we proposed a logistic village ranking model considering both Analytic Hierarchy Process (AHP) and VIKOR (Vise Kriterijumska Optimizacija I Kompromisno Resenje) methods. Subjective and objective opinions of logistic managers/experts turn into quantitative form with AHP. VIKOR technique is used for calculating the logistic villages’ ranks. The aim of this paper is to rank the 11 logistic villages in Turkey including İstanbul (Halkalı), Balıkesir (Gökköy), Eskişehir (Hasanbey), İzmit (Köseköy), Uşak, Denizli (Kaklık), Samsun (Gelemen), Mersin (Yenice), Kayseri (Boğazköprü ), Konya (Kayacık) and Erzurum (Palandöken).

In this study, the return and volatility spillover between Turkish stock market and developed European stock markets including United Kingdom, Germany and France is investigated by multivariate VAR-EGARCH model. The study is based on January 2, 2002 – September 30, 2013 period and daily data is used. The evidence is found that Turkish stock market is affected from developed European stock markets in terms of both return and volatility. Also, Germany market is the main contributer of return and volatility for the interactions between four markets. In terms of volatility spillover mechanism, the evidence is found that all markets’ volatilities excluding Turkey show an asymmetric response to shocks. According to conditional correlation matrix, the correlation between Turkish stock market and the other markets is the lowest, on the other hand the correlation between developed European markets is very high, thus it is concluded that the comovement of Turkish stock market and developed EU markets is significant but not high. Also, the evidence is found that all markets’ volatility is highest in 2007 US crisis period according to conditional variance graphs.

When the limited life spans of human beings and a great proportion of working period within their life are identified, the question as to where and when to make choices becomes a significant issue. Thus, the objectives of this study are to identify the set of deicison strategies that are taken into consideration while making a choice of a certain hotel business among various alternatives through a previously designed scenerio and suggest in what respect the study results may be of help while planning human resources within the organisation. The data collection procedure was completed in May 2008 through a structured questionnaire survey distributed among a group of students studying tourism and hospitality management at the university level. The study results confirm that simple decision strategies have yielded the highest influence over the students’ choices of potential businesses and suggest a careful consideration for conducting a multi-purpose analysis. The familiarity with the business environment and a longer period of working contract offered can be considered as the main evidence to confirm this result. As a concluding remark, those strategies such as alternative-based, compensatory and non-compensatory that have appeared with no significant influence should be a part of further discussion.

Literature review demonstrates that two topics have been emphasized by theoretical and empirical studies on career success. The first one is the objective and subjective facets of career success, while the second one is the determinants of career success. With response to the need for empirical research, this study investigates both objective and subjective facets of career success. We therefore investigate the effect of career commitment on objective and subjective career success. The reason why career commitment is taken into consideration is that the increased importance of career commitment for employees in order to cope with uncertain, unstable, and insecure working life. Based on the data from 242 white-collar employees, the results of regression analyses demonstrate that career commitment is positively related to the indicators of objective career success including salary, promotion, and hierarchical status. Regarding the subjective career success, it is found that career commitment is positively related to career satisfaction.

The aim of this study to reveal similar and different aspects between Turkey Accounting Standards and the Tax Procedure Law about depreciation. Tangible assets, intangible assets and items for assets subject to depletion have been studied in the study according to the Tax Procedure Law and Turkey Accounting Standards. Differences were observed between both regulations in depreciation application. Between regulations of Tax Procedure Law and Turkey Accounting Standards , the reason of the fundamental differences that arise in the application of depreciation, has been identified as due to the fact different of both regulations of regulatory purposes .