Throughout twentieth century, the budgetary theory has exhausted six budgeting systems including the Classical one. This means one budgeting system per about seventeen years in average, and there were three main causes of these rapid changes: First, the concept of “power of purse” has been evaluated rigidly against the “power of fiscal policy”, in contrast to transformations in economic conjuncture. Second, as a result of insistence on this rigid evaluation, and on classical liberal budgetary principles, there have arisen discrepancies between budgetary structures, means and goals. These discrepancies have been reflected by “one budget constraint”, and thus, budgeting systems have been changed along with economic priorities. Third, due to these discrepancies that hadn’t been handled structurally, “systemic lags” have emerged in terms of tardiness of budgeting systems in following economic conjuncture.

The purpose of this study is to determine the location of the Chinese economy in the world trade and the scope of trade relations with Turkey to analyze the effects of the Chinese economy. In this context, Turkey's competitiveness against China is determined by using Balassa’s revealed comparative advantage index within ISIC Rev.4. According to the findings, by the end of 2013 there were five industry which possess RCAB > 0,5. These industries are defined as, mining of metal ores and other mining and quarrying, in manufactiring industry manufacture of food products and manufacture of beverages, in water supply; sewerage, in waste management and remediation activities industry water collection, waste collection, treatment and disposal activities; materials recovery.

The purpose of this study is examine the impact of job satisfaction of employees on task and contextual performance. Studies conducted on 217 participants working in various sectors. The necessary statistical analysis on the data collected were applied (descriptive statistics, correlation and regression analysis). Analysis results showed that job satisfaction is a significant predictor of both task performance and contextual performance.

When the studies held in Turkey are analyzed, it is seen that there is no research providing basis for perspectives of decision makers regarding rationality in the organizational context. However, the researchers, who start to study on decision making,mostly and primarily evaluate decisionmaking in the light of rationality and rational paradigm. Then they direct their attention to other perspectives. Thus, we analyzed the views of decision makers regarding rational decisions and decision making process in the context of this study. Besides we found out which steps, mentioned in rational decision making process, are ctually applied by decisionmakers. In this context, we conducted in-depth interviews with 37 decision makers. The data, gained via semi-structured interview questions, are anlyzed by content analysis via QSR NVivo 8 program. When the findings are evaluated in general, it is seen that decision makers attribute positive meanings rational decision concept. Besides, it is found out that all of the stages,mentioned in rational decision making process, are not carried out in real life, and there a sonsunderlying that finding are specified in details.

This study aims to investigate casual relationship between organizational justice and extra role behavior towards service buyers. Hypothesis were developed by using social exchange theory and equity theory. Survey was delivered to teachers in Bursa. 835 survey were returned and 607 were accepted to use in this study. To analysis data, Structural Equation Modelling was used. And the results from this study shows that teachers’ perception of organizational justice determines the extrarole behavior towards students. On the other hand, it had been thought that pay satisfaction, affective commitment to organization and supervisor might have had mediating effect between organizational justice and extrarole behavior . But results didn’t support this thought.

Inthisstudy, usingforthesubject of newcostapproaches of activitybasedcosting, whichcomesintoexistencealternativetotheconventionalcostsystems is givenandthecosts, whichin breadproductionestablishmentare analysed operating activities determined in bread production activities have been studied to determine the costs incurred inand finallycalculated accordingto the traditional methodABC (Activity Based Cost)unit costscalculated unitcostscompared.with ABC (Activity Based Cost)comparison resultcalculatedbythe calculationunit costsbyconventional methodswere found tobedifferent from those.

The purpose of the study is to determine the level of burnout of the administrators and teachers in primary education.In additionwith this work it is aimed to determine whether or not sociodemographicvariables varies on participantsburnout levels.The study group composed of 160 administrator teachers and teachers from 40 primary school in Küçükmece district of İstanbul. The Maslach Burnout InventoryEducator Form has been used as data collection method. As a result of the analysis, it has been determined that while participating teachers have high burnout experience on emotional exhaustion dimension, they have medium burnout experience level on depersonalization and low personal accomplishment dimension.Also it has been found that participants’ burnout levels vary according to variables of gender, age, branch, child status, task status, educational level and seniority.

In the 21th century, during which numerous changes have been experienced, there have also been some variations on nourishment habits and preferences. This survey aims to reveal that fast food enterprises are also widely preferred besides the traditional ones for meeting the nourishment requirement and that such enterprises are becoming popular. So as to find out the reasons why people prefer fast food enterprises, a five-branched likert scale questionnaire composed of 25 questions was conducted to/on 407 individuals, chosen through the convenience sampling method, among those living in central provinces of Adıyaman and Gaziantep. By means of Mann-Whitney U and Kruskal Wallis H tests, this survey also explores whether there is a significant correlation between the reasons for the choice of fast food enterprises and such independent variables as gender, age and education degree. This survey results in the fact that there are three factors that determine why people prefer fast food enterprises. It is seen that factor 1 is “neutral” while factors 2 and 3 are “agree”. It is also concluded that the variables of age and education degree, in some questions, have influence on the reasons for the preferences of fast food enterprises though not much significant.

Instantly, the tremendous and rapid changes in every field directly affect the structure of organizations, aims and their operations. It is related to leadership performance shown within a company for being successful, ready for changes and developments, and survival as well.Leadership behaviour of managers in hospitals is another essential component that affects the organizational affiliation of hospital staff. In this study, it is investigated that whether leadership behaviour of managers has any effects on organizational affiliation to hospital staff. For this purpose, a public survey has been conducted on 82 staff in a Private Hospital in Balıkesir. It is found that there is a significant relation between leadership and organizational affiliation. Furthermore leadership effects organizational affiliation between staff in a positive way.

In this paper, with the help of Hatemi-J asymmetric causality test (2012) we analyze the relationship between financial development and agricultural credits for the period of December2005 October-2013 in Turkey. The paper, which we state stationary levels of series by KPSS unit root test (1992), aims to show the advantage of Hatemi-J asymmetric causality test (2012) which takes into consideration of asymmetric information in financial markets and separates positive and negative shocks. For this reason, we also analyze Hacker and Hatemi-J (2006) bootstrap causality test. As a result of this monthly data analysis, although there is no any relationship between the variables in negative shock situations, agricultural credits have impact on financial development in positive shocks situations. Therefore, agricultural sector has a critical place in Turkish financial structure.

Non-Governmental Organizations (NGO) are legally constituted non-profit corporations composed of the members who work voluntarily. The NGOs are funded by the charities and the payments of the membership fee. In order to run these associations effectively, it is evident that the managers need to be selected as required. In this process, while choosing the best candidate multi criteria decision making is regarded as a problem. In this study, a model based on fuzzy analytic hierarchy process (BAHS) which is a model of electing managers was developed. BAHS is a kind of method that uses the definite and indefinite data as well as the qualitative and the quantitative ones in the process of evaluating the candidates. In this suggested method, two candidates were evaluated twelve times and the appropriate one was advised to the related NGO.

Trade Fairs offers benefits to SMEs such as maintain and strengthen their presence, communicate with existing and potential new customers and improve communications, capture new sales opportunities and new product to market. While these benefits of trade fairs create mobility in the domestic market, that provides for SMEs exports and imports orientation and plays an important role in promoting foreign trade. The aim of this study, determine what level of benefit from incentives and investigate the effects on foreign trade activities that participation in trade fairs of SMEs. The majority of surveyed 117 SMEs stated that they have the knowledge about the fair incentive and affect the fair incentives that their participation in fairs. In addition, the participation of SMEs in international trade fairs, as participants and observers, have emerged as being related to import and export.

Many transactions and practices that internationally traded goods are subject to pose a major obstacle to commercial life. Applications in the control of the customs authorities require excessive information and documents; preparation of such information and documents, their submission, carrying out and completion of the related transactions all contribute to increasing the cost of labor and time. To ensure activity in trade, the e-customs practice is launched which aims facilitating trade, decreasing transaction costs, increasing competitiveness. With the e-customs practice started with European Union under Customs Union, traditional methods have been left behind for customs procedures - the longest-lasting phase of international trade -, and electronic applications have been adopted with a view to both increasing the volume of and ensuring activity in foreign trade. In this study, it is examined whether e-customs practice have a structural effect over the trade with European Union.

To investigate relationships between job security, job satisfaction, organizational identification and intention to remain is the main purpose of the study. Including job security, job satisfaction, organizational identification, and intention to remain scales, a questionnaire conducted to manufacturing sector employees in Bolu. Scales reliabilities of questionnaire ranged from 0,76 to 0,84. Male dominancy and low tenure are forward in rest of participant profile. Validity of scales was supported by factor loads and variances. Significant correlations between job security, organizational identification and job satisfaction and intention to remain are found. Coefficients respectively are: 0,58, 0,73 and 0,57. Further, regression analysis showed that 33% variance in intention to remain is explained by job security; 53% organizational identification and 32.5% job satisfaction. For applications, effective retention policies are suggested.

German health sector provides all necessary products and services for qualitative and comprehensive health care to protect people’s health and improve in case of sickness. In this study, how private health sector in Germany overcomes growing costs successfully due to increasingly aging population and progressive technology is dealt. In the first chapter, health expenditures are examined in three age categories. Thus, the need for financing methods emerge. In the second part, after examining health costs concerning man, woman and age, five diagnoses causing major health expenses are determined. Also, due to successful functioning of private health sector (almost 170 billion Euros at the end of 2011), despite day by day increasing health costs, funding methods developed by insurance companies are examined. Finally, in the third part conclusions and obtained results are presented, after depicting main indicators of strong insurance business in the same part of study.

In the dynamic environment of the market in the purchasing behavior of consumers, importance of innovation is increasing nowadays. The purpose of this study is to determine the relationship between the behavior of consumers with hedonistic innovation, social and voluntary simple lifestyle size. This research is considered as a descriptive study, 324 university academics of Dumlupınar University structured questionnaire administered data was obtained by convenience sampling method. In data analyze, data was obtained with factor analysis, hypothesis testing was performed with regression analysis. According to the results obtained from the research, the highest …has been found between behavior of consumers with hedonistic innovation and cautious attitude which is on of dimensions of the voluntary simple lifestyle.

In this study, TurkStat household budget surveys 2003 and 2009 are employed in order to comparatively examine the financial burden of out of pocket education expenditures on household’s budget. In 2003, 9.7% of households spend more than 5% of family income for education while in 2009 15.5% of households spend more than 5% of family income for education. When the distribution of out of pocket expenditure on education is considered it is observed that the share of university expenditure has reached to 24.13%, on average, in 2009 from 9.21% in 2003. It is seen that those households whose head has higher level of education, those living in urban area and those living in socio-economically more developed regions and those with adolescent greater than 18 years old have greater risk of having high out of pocket burdens. Furthermore, it is seen that those living in rural area and the poor have disadvantage of accessing to education services.

Purchasing function in hospitality business is important in order to quality, efficiency and sustainability of these business. There are different purchasing criterias unique to business for the determination of suppliers. In the choice of supplier determination process, analitical and intuitive methods can be used. In this study analytic hierarchy process and goal programming (HP) methods combined. First step of this study analytic hierarchy process is utilised and for the different criterias such as price, quality of the products, delivery performence, trustibility, easy payment, references. It is determined the priority values for six different suppliers. Determined priorities are used as a constraint for the analytic hierarchy process model. In ddition decider’s special constraints are added to the model optimum stage of the model, it is reached that what amount of product from which suppliers could be purchased.

How is seen entrance of women into business life by man and which type of pressures are implemented to women entrepreneurs were needed to be as research topic, so this study was done. The questionnaire included both entrepreneurship quailites and difficulties which were faced by woman entrepreneurs. Analyses were done by entering data to SPSS 20.0 programme datafile. It is seen that being innovative and having high self confidence are became prominent characteristics in question which is related to the quailites which must entrepreneurs have. It is also seen that they used mainly equity in establishment of their businesses, and made use of KOSGEB and Micro credit possibilites very little. .It is seen that there is not significant differences between various demographic attributes with entrepreneur skills and oppression with initiative barriers of woman entrepreneurs. The result of this study is expected to promote and encourage woman entrepreneur candidates.

The quality of financial reports, to a great extent, depends on the information they provide for the needs of the users. Various reasons such as their maturity structure, turnover and role in the financial success makes the financial reporting of receivables which is a statement of financial position item important. The objective of this study is to evaluate the financial reporting of value added tax based receivables within the framework of effect analysis on taxable and accounting profit and loss and to make some suggestions regarding this issue. The study deals with this issue through a case study considering legal documents such as, tax regulations, accounting standards and Accounting System Application General Announcement.