Measurement in Accounting and Relationship with Firm Value

isletmenin finansal durumunun ve finansal performansinin bigimlendirilmiş bir sunumu olan finansal tablolann amaci, kullaniciların ekonomik kararlar verirken kullanmaları için isletmenin finansal durumu, performansi (faaliyet sonuçları) ve nakit akisları hakkinda gerçege uygun bilgi saglamaktir. isletme sahip ve yöneticileri dahil, isletme ile ilgili kisi ve kuruluslann tümünün isletme ile ilgili bilgileri finansal tablolardan sagladikları düsünüldügünde, muhasebedeki degerleme sürecinin önemi bir kez daha görülür. Finansal tablo unsurlarınin muhasebenin temel kavramları geregi ulusal para birimi cinsinden ifade edilmeleri gerekmektedir. Bu anlamda degerleme, envanter sonucu miktarları belirlenen isletmeye iliskin varlık hak ve borçların degerlerinin ulusal para birimi cinsinden ifade dilmesi süreci dir. Degerleme, finansal tablo unsurlarınin finansal tablolarda izlenecek tutarlarınin belirlenmesi işlemidir.Degerleme işleminin bilango ve gelir tablosu kalemlerinin tümünü dolaylı veya dogrudan etkilemesi, degerleme isleminin tüm ilgili kişiler açisindan önemli kilmaktadir. çalişmada muhasebedeki degerleme yöntemlerindeki degişimin firma piyasa degerini etkileme derecesini test edilmistir. ikinci olarak da, muhasebe verilerine dayalı (finansal tablo analizi sonucu üretilmiş oranlar) 16 adet degiskenin firma piyasa degerini açiklama gücünü test edilmistir.Türetilen kanonik denklemlere bakildiginda bu 16 adet degiskenlerin piyasa degerini 6 sirkette %99, 5 şirkette %98, 3 şirkette %97, 1 sirkette %96 ve 1 şirkette de %94 oraninda tespit kabiliyetinin oldugu belirlenmiştir. Kanonik analizlere ilişkin istatistiksel güvenilirlik testlerinin sonuçlanna bakildiginda bütün şirketler için sonuçlar istatistiksel olarak anlamlı çıkmiştir. Ve sonucu olarak muhasebe verilere dayanilarak firma degeri ile ilgili çıkarımlar yapilabilecegi tespit edilmistir.The objective of financial statements which are formatted presentation of financial status and financial performance of the companies is to provide fair value information on financial condition, results of operations and cash flow for targetted parties to use in their economic decisions. When taken into consideration that financial statement is the most important source of information for shareholders and managers, all stakeholders about company, the value that could be attributed to the accounting measurement process could be better comprehended. The items of the financial statement, by regulation, have to be stated in national currencies. For that reason it could be asserted that measurement is the process of presenting a company's assets and liabilities that are determined by year-end accounting procedures in national currencies. Measurement could be defined as the process amounts of financial statement items that are tracted in financial statements. The fact that valuations process affects all items both in balance sheet and income statements, directly or indirectly, makes it important for all target groups (users). In this study has attempted to determine and test level and extent of effects of meaurement method changes in market value of the firms. Secondly, accounting based 16 variables were used to test the predictive power of these variables on firm values. The derived canonical equations have found to predict firms values; 99%,5 accuracy for 6 companies; 98,3% accuracy for 5 companies, 97,1 % for 3 companies, and 96% accuracy for 1 company respectively. Statistical significance test for the canonical analysis was came out to be p<0,05 significance level. Finaly, it was concluded that accounting variable could be used to infer market values of the firms

Turkish Accounting Standards, IAS - 39 "Financial Instruments: Recognition and Measurement" Under the Cash Flow Hedge Derivative Products Use: The Case of Forward

Businesses face interest rate, exchange rate, liquidity, use derivative financial instruments to hedge against such risks. Forward transactions with derivative financial instruments, the non-organized markets, interest rates pre-determined future date, foreign currency contracts that contain delivery of goods as well as financial assets. Cash flow hedge that forms the subject of this study, a recognized asset or liability or a highly probable forecast transaction and the net profit or loss attributable to a particular risk of affecting the nature of a cash flow hedge to hedge changes in the process. Study the case of the application of foreign money has a tangible fixed asset purchases. Related to the purchase of tangible fixed assets at future foreign mercenaries were forward contracts to hedge the cash flow risk. Forward contracts, principal accounts on the balance sheet in accordance with IAS 39 Standard, derivative financial instruments are shown as fixed assets. The fair value of the contract during the contract period at the end of the period to show the valuation differences arising from the valuation of equity shown in the balance sheet. Net valuation differences arising from the contract are accounted for by two separate options. The first option, the net costs associated with the asset valuation difference. The second option is deducted from the amount of depreciation for the asset at the end of the period

Tükenmişlik Kavramı: Birey ve Örgütler Açısından Önemi( The Concept of Burnout: Its Importance For Individuals and Organizations)

When the literature of burnout is examined from the first studies (Freudenberger,1974; Maslach ve Jackson,1981) up to today, it is seen that while on one hand the level of burnout in the wiev of different kinds of proffesions has been tried to be determined on the other hand the theoretical body relating the concept has been tried to be established. The purpose of this research is to establish a conceptual framework relating the concept of burnout. Burnout, which is formed by three sub-dimensions that are emotional exhaustion, depersonalization, low personal accomplishment shows itself by emotional, behavioural,and physical symptoms in the individuals.The gender, the age,the period of working,the personality,individual and social charachteristics such as social support, the workload, the level of controlling on work,the awards, the features relating to the work such as commitment to the organization and justice makes the level of burnout increase and decrease. Finally in this research the answer to the question of what could be done to overcome the burnout individually and in the organizational level is tried to be find