Globalization, technological improvements, juristic regulations, economic and political policies, diversifications in management perceptions have affected business functions as well as business environment. The said changes in business environment caused operations and structure of auditing profession also to change. Consequently, a reviewing of the relations between auditor and client, and between predecessor and successor auditors became necessary. As a firm changes it’s auditor, old and new auditors of that firm have to communicate with each other. SAS (Statement on Auditing Standards) No. 84, SAS No. 93 and other Practice Alerts are formed to coordinate these communications. Before accepting an engagement, successor auditor must review working papers and reports of predecessor auditor in order to make a decision about the engagement. Reviewing of predecessor’s working papers by the successor, affects the timing, extent and structure of procedures as to the opening balances and compatibility to the accounting principles. It’s the successor’s responsibility to determine the timing, extent and structure of the audit work, and to inform both sides as to the consequences of reviews. In this paper, it is attempted to determine the cores of communication between predecessor and successor auditors based on SAS No. 84. First, regulations as to the said communication are detected and some related concepts are revealed. Later, initiating and conducting of such communications are argued. Furthermore, practical studies in literature as to the subject are reviewed.

Improvements in money markets directly influence the real sector. For the reason that the politicians have recently preferred monetary policy to fiscal policy, the importance of transmission mechanisms has been increased. Therefore; ensuring effective money transmission mechanisms which meet the needs of the national economies is selected as the basic target. Ineffective function of a mechanism or lack of it causes the economy administrations to prefer solely fiscal policies. In addition to the lack of alternative policies, the restriction of the fiscal policies to some sectors will not be able to provide the desirable improvement in the whole economy. On the other hand, liberal policies reducing the size of the public sector. This reduction causes the investments to remain low levels. Because of such reasons the importance of monetary policies has been increasing day by day.

Chiefly in metropolises, as well in cities already having or still maintaining the potential for industrialization and in coastal cities, the phenomenon of urbanization has been in a serious break with the past. Because the rural-urban migration is neither capable of offering any remedy for the urgent problems of the immigrant circles nor leaves any room for the existence of an urbanization policy that would stand on its feet in Turkey. In the present day, it would be little short of a miracle to find in Istanbul “the Stambuli effendis” [“Istanbul gentlemen”], who made their mark on a 150-year era of Turkish literature; the local representatives of “the culture of Akhism” in Ankara; and the trade-oriented, genial figures in Izmir. Political administration of cities, now deprived of their “local population,” has turned, so to speak, into a “coalition of ghettos”. As political parties – which select certain nominees for municipal council membership among the “big guns” of the various fellow countrymen groups in a particular electoral district – come to power, they decline to work to find the real solution.

Central Asian countries were caught unreadily the structure that occurred after the break down of the USSR. Because of this, post-independent time couldn’t be evaluated properly for themselves. Although the regional countries have the resources which could make them to develop, the growing process of these countries have been interrupted by the political an economical problems. Consequently, permanent solutions for political and economic problems are very important to reduce the poverty of these countries.

This article discusses the utility of second-track diplomacy as a new approach to inter-communal conflict resolution. The study first provides a descriptive information about the working process in brief and then evaluates both strengths and shortcomings of the approach. It is concluded that second-track diplomacy has some practical and methodological deficiencies, but nonetheless, it can be particularly beneficial in transforming hostile relationships between the communities in conflict. Thus, the approach is suggested to be utilized as one of many tools in the larger process of peacemaking involving multi-level efforts.

Predicting the type of consumer who is likely to show online buying behavior is very important for companys which would like to gain competitive advantage. The purpose of this research is to determine the relative impact of personal value priorities on attitude toward online shopping and actual behavior of online shopping (including both search and purchase). 352 university students have been attended to the study. Students have been divided into two groups according to their openness to change versus conservation value priorities. According to the study results, there is no significant difference between two groups according to their attitudes toward online shopping and searching products online. Consumers who emphasize openness to change value domains more than conservation value domains indicate more online buying behavior. Moreover, there is a positive relationship between attitude toward online shopping and the actual behavior of online shopping (including both search and purchase).

Privatization, according to some approaches, is related to the idea of decentralization. In the light of this idea, it could be said that privatization could be used as an implementation to develop pluralistic democracy, especially in undemocratic countries. On the other hand, it is subject to the efficiency and productivity matters of public organizations. However, it is argued that “real” privatization which can be described as transferring ownership to private sector is not the only way to increase efficiency and productivity. In addition to this, competition mechanisms among public organizations should also be tested through this aim. This competitive approach involves the usage of methods that are benefited by the private sector in local administration. In consequence, this approach can, broadly, be included in the context of “privatization”. This study aims to investigate privatization approaches in connection with local administrations.