Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications

This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century. The research results show that the accounting standards had set by the public corporates own self as parallel to economic policies of Turkish Ministry of Finance and money policies of Central Bank of the Republic of Turkiye before the establishment of Turkish Accounting and Auditing Standards Board in 1994. On the other hand in the last two decades of twentieth century the specific standards had set by the Ministry of Finance for tax reporting companies and Capital Markets Board of Turkiye for financial reporting companies have the significant differences.Standardization; Accounting in Turkiye

A Survey On Multi Trip Vehicle Routing Problem

The vehicle routing problem (VRP) and its variants are well known and greatly explored in the transportation literature. The vehicle routing problem can be considered as the scheduling of vehicles (trucks) to a set of customers under various side constraints. In most studies, a fundamental assumption is that a vehicle dispatched for service finishes its duty in that scheduling period after it returns back to the depot. Clearly, in many cases this assumption may not hold. Thus, in the last decade some studies appeared in the literature where this basic assumption is relaxed, and it is allowed for a vehicle to make multiple trips per period. We consider this new variant of the VRP an important one with direct practical impact. In this survey, we define the vehicle routing problem with multiple trips, define the current state-of-the-art, and report existing results from the current literature

A supplier selection strategy within the Malaysian telecommunications industry

The telecommunication industry in Malaysia has grown rapidly over the last 15 years, with effective supply chain management becoming increasing important within the sector. A multitude of providers and part owned Malaysian government companies, vendors and suppliers are involved in generating and creating value-adding products and services within this sector (across wireless, wireline, broadband business and consumer lines of business). This paper describes key challenges facing a major telecoms service provider in Malaysia with regards to drivers involved in the overall procurement and supplier selection with regards to components of performance management, decision-making, selection techniques, quality and cost management, procurement policy and procurement ethics. This paper further focuses on defining and detailing research currently being undertaken to develop a framework for identifying supplier selection drivers that are inherent within the sector and suggests a research approach to investigate and develop strategies for supplier selection for the telecommunications industry in Malaysia

Seasonal Abundance; Damage; and Comparison of Different Heights, Orientations, and Directions of Yellow Sticky Traps for Sampling of \u3ci\u3eLiriomyza Trifolii\u3c/i\u3e (Diptera: Agromyzidae) in Cotton

This study was done to determine the optimum height, orientation, and direction of yellow sticky traps for sampling of Liriomyza trifolii (Burgess) (Diptera: Agromyzidae) in cotton fields. Leaf infestation rates for the whole plants, as well as for each of three plant regions, and number of mines per infested leaf were also determined. Traps were placed at 25 cm above the plant canopy and 30 cm above the ground at two orientations (horizontal and vertical) and two directions (east-to-west and north-to-south) for each height and orientation in Aydin province, Turkey. Horizontally oriented traps captured more flies than vertically oriented traps. More flies were captured 25 cm above the plant canopy than 30 cm above the ground. The upper sides of horizontally oriented traps had the highest capture rates. Direction of traps did not significantly affect capture rate. The infestation rate of leaves was highest (14.1%) the first week of August and generally higher lower on the plant (79.4-100%). No mines were found in the upper region (top third) of the plants. No adults emerged from reared mines. These results are useful in development of sampling protocols to aid growers in making decisions and could be used as an additional component in Integrated Pest Management against L. trifolii in cotton fields

An Analysis of Organic Agriculture in Turkey: The Current Situation and Basic Constraints - The Updated and Revised Version

This article gives information about the current situation of Turkish organic agriculture, especially by comparing the official recognition for organic farming in the European Union with that of Turkey and summarizes the existing constraints. The analysis indicates that the further development of Turkish organic agriculture depends upon the development of the domestic organic market and Turkey has to fulfil a number of conditions to provide it. It is needed that the Turkish state both encourages organic production for the domestic market and supports organic agriculture by all means

Concentration, Competition, Efficiency and Profitability of the Turkish Banking Sector in the Post-Crises Period

After 2001 crisis, the macroeconomic environment led to important changes in Turkish banking sector which has experienced a process of concentration by involving in merger and acquisition activities and liquidation of some insolvent banks. Using the data from the detailed balance sheets of the banks that operated in the years from 2001 to 2005, we examine the degree of concentration and degree of competition in the market by applying Panzar and Rosse’s approach. We also explore the existence of relationship between efficiency and profitability of the banks taking into account the internationalization of banking. Our results do not suggest the existence of relationship between concentration and competition. There is also no robust relationship between efficiency and profitability.Concentration; Competition; Efficiency; Profitability of the Turkish Banking Sector

Supply chains : ago-antagonistic systems through co-opetition game theory lens

Supply chain configurations, as hybrid governance structures, allow companies to be sufficiently integrated while keeping a certain level of flexibility. This enables them, on one hand, to converge towards common interests through the development of cooperation; and on the other hand, to diverge on their own interests by remaining in competition. This dynamics generates an ago-antagonistic system where both of these two concepts, namely cooperation and competition, simultaneously drive the supply chain. In the present article, this system is analyzed by using the co-opetition game theory developed by Brandenburger and Nalebuff (1996) in order to highlight the importance of such an apprehension of the supply chain approach.Supply chain; cooperation; competition; ago-antagonistic approach; co-opetition game theory

Dynamics of Foreign Currency Lending in Turkey

On June 16 2009, in what authorities called ``a surprise development'' the Turkish Government removed a provision from its existing laws that had allowed Turkish residents to borrow in foreign currency from banks operating in Turkey. The development ended a long era of foreign currency lending in Turkey at least in the sense of consumer loans. This paper studies the determinants and consequences of foreign currency lending for banks in Turkey in the run-up to this significant policy change. Our analysis uses detailed foreign and Turkish currency composition bank data for 21 commercial banks in Turkey between 2002 and 2010. We evaluate drivers of saving and lending in foreign currency(FX) in Turkey along with consequences for the banking system in particular and for the economy in general. We highlight possible risks to the Turkish banking system as a result of system's heavy exposure to both channels. In doing so, we show that the policy change was not necessarily a surprise but a cautionary step in the right direction to help keep Turkish banking system stable.Dollarization, bank performance, bank profitability, Turkish economy