22 research outputs found

    Estate accounting as a public policy tool and its application in the Ottoman Empire in the 17th century.

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    Este estudio pretende informar sobre la contabilidad sucesoria en el Imperio Otomano, presentando una muestra originaria del siglo XVII. En el Imperio Otomano, la contabilidad sucesoria y la liquidación de herencias servía para mantener el orden social, asegurando la pervivencia de las deudas cuando una de las partes fallecía, así como el debido pago a terceros con derecho a bienes pertenecientes al patrimonio objeto de la herencia. The objective of this study is to give information about estate accounting in the Ottoman Empire and present a sample from the 17th century. In the Ottoman Empire estate accounting and settlement served to maintain social order by ensuring the continuation of debt-credit relationship even when one of the parties died and also by ensuring the rightful discharge of estates between those with rights to the estate.Imperio Otomano, historia de la contabilidad, siglo XVII, contabilidad sucesoria. Ottoman Empire, accounting history, 17th century, estate accounting.

    Imperial shipyard (tersane-i amire) in the ottoman empire in 17th century: management and accounting

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    The institutions of the Ottoman Empire were under state control. The Imperial Shipyard (Tersane-i Amire) was amongst them. The Imperial Shipyard was established at the end of the 15th century in the Golden Horn (Haliç) - Istanbul and today it continues to operate. This study examines the management and the accounting infrastructure of the shipyard in order to understand the reasons for the mutual interaction between the management and accounting practices of the Ottoman Empire. Thus, this study provides a framework for the state accounting practices of the Ottoman Empire by examining an accounting document regarding the Imperial Shipyard in the year 1661 A.D. (Hegira 1071-1072). Evaluation of the documents indicates that accounting has the ability to meet the needs of the sector which it services. But the concept of cost is not developed within the regarding era

    Estate accounting as a public policy tool and its application in the Ottoman Empire in the 17th century

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    In the Ottoman Empire under specific conditions estate settlements and distribution entered the domain of the legal system. These conditions can be summarized as any of the below: -The deceased owes money to the state, -The deceased has no inheritors, -There is a dispute between the inheritors, -When there are children who must be legally protected. The objective of this study is to give information about estate accounting in the Ottoman Empire and present a sample from the 17th century. In the Ottoman Empire estate accounting and settlement served to maintain social order by ensuring the continuation of debt-credit relationship even when one of the parties died and also by ensuring the rightful discharge of estates between those with rights to the estate.En el Imperio Otomano, bajo ciertas circunstancias, la herencia y adjudicación de los patrimo nios eran objeto de atención legal. Tal hecho se producía siempre que se daba una de las siguientes circunstancias: -El difunto debía dinero al estado. -El difunto no tenía herederos. -Existían discrepancias entre los herederos. -Había menores que debían ser protegidos legalmente. Este estudio pretende informar sobre la contabilidad sucesoria en el Imperio Otomano, presentando una muestra originaria del siglo XVII. En el Imperio Otomano, la contabilidad sucesoria y la liquidación de herencias servía para mantener el orden social, asegurando la pervivencia de las deudas cuando una de las partes fallecía, así como el debido pago a terceros con derecho a bienes pertenecientes al patrimonio objeto de la herencia. &nbsp

    An appeal to the global health community for a tripartite innovation: an ‘‘Essential Diagnostics List,’’ ‘‘Health in All Policies,’’ and ‘‘See-Through 21st Century Science and Ethics"

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    Diagnostics spanning a wide range of new biotechnologies, including proteomics, metabolomics, and nanotechnology, are emerging as companion tests to innovative medicines. In this Opinion, we present the rationale for promulgating an ‘‘Essential Diagnostics List.’’ Additionally, we explain the ways in which adopting a vision for ‘‘Health in All Policies’’ could link essential diagnostics with robust and timely societal outcomes such as sustainable development, human rights, gender parity, and alleviation of poverty. We do so in three ways. First, we propose the need for a new, ‘‘see through’’ taxonomy for knowledge-based innovation as we transition from the material industries (e.g., textiles, plastic, cement, glass) dominant in the 20th century to the anticipated knowledge industry of the 21st century. If knowledge is the currency of the present century, then it is sensible to adopt an approach that thoroughly examines scientific knowledge, starting with the production aims, methods, quality, distribution, access, and the ends it purports to serve. Second, we explain that this knowledge trajectory focus on innovation is crucial and applicable across all sectors, including public, private, or public–private partnerships, as it underscores the fact that scientific knowledge is a co-product of technology, human values, and social systems. By making the value systems embedded in scientific design and knowledge co-production transparent, we all stand to benefit from sustainable and transparent science. Third, we appeal to the global health community to consider the necessary qualities of good governance for 21st century organizations that will embark on developing essential diagnostics. These have importance not only for science and knowledge based innovation, but also for the ways in which we can build open, healthy, and peaceful civil societies today and for future generations

    Estate accounting as a public policy tool and its application in the Ottoman Empire in the 17th century

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    En el Imperio Otomano, bajo ciertas circunstancias, la herencia y adjudicación de los patrimo nios eran objeto de atención legal. Tal hecho se producía siempre que se daba una de las siguientes circunstancias: -El difunto debía dinero al estado. -El difunto no tenía herederos. -Existían discrepancias entre los herederos. -Había menores que debían ser protegidos legalmente. Este estudio pretende informar sobre la contabilidad sucesoria en el Imperio Otomano, presentando una muestra originaria del siglo XVII. En el Imperio Otomano, la contabilidad sucesoria y la liquidación de herencias servía para mantener el orden social, asegurando la pervivencia de las deudas cuando una de las partes fallecía, así como el debido pago a terceros con derecho a bienes pertenecientes al patrimonio objeto de la herencia

    Genişletilebilir işletme raporlama dili (Gird) ve gelir idaresince kullanımı

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    Genişletilebilir İşletme Raporlama Dili-GİRD (Extensible Business Reporting Language -XBRL) dünyada kullanımı her geçen gün yaygınlaşan dijital bir finansal raporlama dilidir. GİRD, finansal bilginin internet ortamında eş zamanlı olarak sunumuna imkân sağlayan ve elektronik iletişimi mümkün kılan standart bir dildir. Bugün dünyada gelişmiş pek çok ülkenin vergi idareleri ve denetim kuruluşu finansal raporlamanın GİRD formatında gerçekleştirilmesine yönelik çalışmalar yapmakta ve bu yöndeki düzenlemelere destek vermektedir. Yakın bir gelecekte, finansal raporlama sürecinde küresel bir iletişim standardı halini alacak olan GİRD, Türkiye’de Gelir İdaresi personeline ve vergi denetimlerinde inceleme elemanlarına son derece yararlı uygulamalar sunabilecektir

    GENİŞLETİLEBİLİR İŞLETME RAPORLAMA DİLİ (GİRD) VE GELİR İDARESİNCE KULLANIMI

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    Genişletilebilir İşletme Raporlama Dili-GİRD (Extensible Business Reporting Language –XBRL) dünyada kullanımı her geçen gün yaygınlaşan dijital bir finansal raporlama dilidir. GİRD, finansal bilginin internet ortamında eş zamanlı olarak sunumuna imkân sağlayan ve elektronik iletişimi mümkün kılan standart bir dildir. Bugün dünyada gelişmiş pek çok ülkenin vergi idareleri ve denetim kuruluşu finansal raporlamanın GİRD formatında gerçekleştirilmesine yönelik çalışmalar yapmakta ve bu yöndeki düzenlemelere destek vermektedir. Yakın bir gelecekte, finansal raporlama sürecinde küresel bir iletişim standardı halini alacak olan GİRD, Türkiye'de Gelir İdaresi personeline ve vergi denetimlerinde inceleme elemanlarına son derece yararlı uygulamalar sunabilecektir

    Kuadratik Programlama Tabanlı Modelleme İle Portföy Optimizasyonu: BİST-100 Uygulaması

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    Özet: Bu çalışmada Markowitz kuadratik programlama tabanlı modelleme ile optimal portföy seçimi Borsa İstanbul (BİST) Ulusal-100 endeksinde işlem gören şirketler üzerinden incelenmiştir. Çalışmada firmaların 02/06/2008-28/12/2012 tarihleri arasındaki haftalık düzeltilmiş getirileri kullanılarak beklenen getiri, varyans ve kovaryans matrisi elde edilerek modelleme yapılmıştır. Elde edilen sonuçlar ile portföyler oluşturulmuş, etkin portföyler belirlenmiş ve etkin sınır çizilmiştir. Çalışma sonucunda yatırımcının risk karşısındaki davranışına göre etkin sınır üzerinde yer alan portföylerin daha fazla getiri getireceği gözlemlenmiştir.Anahtar Kelimeler: Modern Portföy Teorisi, portföy optimizasyonu, kuadratik modelleme

    Preventive measures for money laundering: Forensic accountantıng prefession and applications

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    Küreselleşme ile birlikte artan ticari faaliyet hacmi, gelişen bilgi ve iletişim teknolojileri ve mali sistem ve piyasaların entegre bir yapıda işlemeye başlaması, ekonomik yaşama bir çok kolaylıklar sunmakla birlikte, aklama suçu gibi finansal suçların yaygınlaşmasına neden olmuştur. Bugün aklama suçu ile mücadele, uluslar arası alanda ortak hareket etmeye yönelik düzenlemeler ve bunların ülke yansımaları ile devam etmektedir. Ancak aklama suçuyla mücadelede profesyonel destek sağlayabilecek belirli yetkinliklere sahip meslek elemanlarına ihtiyaç vardır. Adli muhasebeciler; dava destek danışmanlığı, hile denetçiliği veya araştırmacı muhasebecilik ve uzman şahitlik hizmetleri ile aklama suçunun önlenmesi ve ortaya çıkarılmasına yönelik çabalara destek sağlayabilecek yetkin meslek elemanlarıdı

    Imperial shipyard (tersane-i amire) in the ottoman empire in 17th century: management and accounting

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    Las instituciones del Imperio Otomano se encontraban bajo control estatal. El astillero Imp erial (Tersane-i Amire) estaba entre ellas. El astillero Imperial se estableció a finales del siglo 15 en el Cuerno de Oro (Halic), Estambul, y todavía hoy sigue funcionando. Este estudio examina la gestión y la infraestructura contable de los astilleros con el fin de comprender las razones de la interacción mutua entre la dirección y las prácticas contables del Imperio Otomano. Así, este estudio proporciona un marco para las prácticas de contabilidad en el Imperio Otomano al examinar un documento contable en relación con el Astillero Imperial en el año 1661 d.C. (Hegira 1071-1072). La evaluación de los documentos indica que la contabilidad tenía capacidad para satisfacer las necesidades del sector al que da servicio, aunque el concepto de costo no se desarrolla en la época estudiadaThe institutions of the Ottoman Empire were under state control. The Imperial Shipyard (Tersane-i Amire) was amongst them. The Imperial Shipyard was established at the end of the 15th century in the Golden Horn (Haliç) - Istanbul and today it continues to operate. This study examines the management and the accounting infrastructure of the shipyard in order to understand the reasons for the mutual interaction between the management and accounting practices of the Ottoman Empire. Thus, this study provides a framework for the state accounting practices of the Ottoman Empire by examining an accounting document regarding the Imperial Shipyard in the year 1661 A.D. (Hegira 1071-1072). Evaluation of the documents indicates that accounting has the ability to meet the needs of the sector which it services. But the concept of cost is not developed within the regarding era
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