Comparision of Istanbul with Hong Kong and Singapore for Regional Treasury Centers

The purpose of the study is examining Istanbul to find out whether or not it has the ability to become an appropriate location to host regional treasury centers. Hence; Simkova’s 11 location criteria are compared across Istanbul additionally Hong Kong and Singapore, being already attractive locations in South East Asia for multinational corporations to set up their regional finance offices, to specify Istanbul’s weaker facilities even if it is not regarded as a rival for Hong Kong and Singapore. The study contributes to the understanding of Simkova’s location criteria assessment before establishing a regional treasury center in any location, as it is applied to some European countries and three Asian countries: Brunei, Hong Kong and Singapore, previously. Lastly, it is concluded that Istanbul is not as superior as Hong Kong and Singapore but it has reasonable conditions to become an attractive location for regional treasury centers

The Determinants of Investor Preferences during the Financial Crisis Periods: A Study on 2001 Crisis

The study is targeting to examine the effects of 2001 financial crisis on the shares included in the lowest-risk portfolios of Istanbul Stock Exchange. To this end; monthly returns data of all shares traded in Istanbul Stock Exchange between 2000:11-2002:09 term, are evaluated. While portfolio selection is carried out via Markowitz Model, the effects of 2001 financal crisis are examined whereby ratio analysis. The findings display that the firms examined have benefited from the positive impact of exporting, furthermore, the amounts of short term debts are increased. Besides, both stock retention and receivable collection periods of the mentioned firms are decreased

Borsa Istanbul banka endeksine kote isletmelerin finansal performanslarinin veri zarflama analizi ve Malmquist endeksine gore degerlendirilmesi

In order to compare the performances of the banks listed on Istanbul Stock Exchange Banks Index; efficiency values of the banks selected from the mentioned index are calculated by Data Envelopment Analysis (DEA) based on their financial ratios for each year of 2010- 2013 period. The estimated efficiency rates are compared amongst themselves as a result of the analyses applied. Additionally; the efficiency changes of the banks in each term is calculated via Malmquist Index to determine the improvement or decline in the course of time.peer-reviewe

Kripto para birimleri ve Turkiye'de Bitcoin muhasebesi

Transaction volume of crypto currencies, which is generally known by Bitcoin, has reached a significant size worldwide, today. Though they are not recognized by law in common, yet; the crypto currencies attract firms due to their higher revenue rates, transferable skills and lower transaction costs. Today the firms can pay and collect their receivables by the crypto currencies also they invest in crypto currencies to benefit from exchange rates. The aim of the study is evaluating the accounting of Bitcoin in Turkey by presenting the process and features of crypto currencies, especially Bitcoin.peer-reviewe

ANALIZA MEĐUNARODNE TRGOVINE IZMEĐU TURSKE I HRVATSKE

Liberalizing the global order and promoting trade encourage countries to take an active role in international trade. Countries acquire great benefit via international trade in an economic sense as they sell goods and services to others in order to increase their trading volume. From this point of view, the purpose of this study is to analyze the structure of international trade between Turkey and Croatia, its development and components. In accordance with the purpose of this study, their economic indicators, agreements between the two countries and the products sold to each other are examined. In order to investigate the situation of these countries in terms of their economic and commercial ties in the political and geographic proximity, their per capita and the total foreign trade volume values besides the reciprocal trading volume between Turkey and Croatia for 2012-2014 period are investigated. According to the results of the analysis performed, it is found that Turkey’s total foreign trade volume and the trading volume between Turkey and Croatia have statistically signifi cant impact on Turkey’s per capita income.Liberalizacija globalnog poretka i promicanje trgovine potiču države na preuzimanje aktivne uloge u međunarodnoj trgovini. Zahvaljujući međunarodnoj trgovini države stječu velike koristi s ekonomskog aspekta putem prodaje svojih roba i usluga drugima s ciljem povećanja opsega trgovinske razmjene. S tog aspekta, svrha ovog rada je analiza strukture međunarodne trgovine između Turske i Hrvatske, njezinog razvoja i sastavnica. U skladu s time promatrani su ekonomski pokazatelji, sporazumi sklopljeni između dviju država kao i proizvodi u međusobnoj prodaji. S ciljem istraživanja stanja u ovima dvjema državama u smislu njihovih gospodarskih i trgovinskih veza u političkom i zemljopisnom okruženju, promatrane su i vrijednosti prihoda po stanovniku i ukupnog opsega inozemne trgovinske razmjene, uz opseg međusobne trgovinske razmjene Turske i Hrvatske u razdoblju od 2012. do 2014. Rezultati provedene analize pokazali su da ukupan opseg inozemne trgovinske razmjene Turske kao i opseg tursko-hrvatske trgovinske razmjene imaju statistički značajan utjecaj na prihod po glavi stanovnika u Turskoj

Van İlinde Bulunan <i>Centaurea</i> Cinsine Ait Beş Türün Moleküler Analizi ve <i>Centaurea depressa</i>’ nın Taksonomik Pozisyonunun Belirlenmesi

Bu çalışmada, Van Yüzüncü Yıl Üniversitesi kampüsünde doğal olarak yetişen Centaurea cinsine ait beş farklı türün (C. depressa, C. virgata, C. iberica, C. solstitialis ve C. balsamita) filogenetik ilişkileri çalışılarak taksonomik açıdan akrabalık dereceleri belirlenmeye çalışılmıştır. Ayrıca, bazı araştırmacılar tarafından C. depressa türünün Cyanus cinsi içerisine aktarılmasının moleküler seviyede desteklenip desteklenmediği de tartışılmıştır. Moleküler belirteç olarak, evrimsel çalışmalarda en fazla tercih edilen ve nüklear DNA’da bulunan ITS ve kloroplast DNA’da bulunan matK bölgeleri kullanılmıştır. Çalışılan türlerin teşhisinden emin olmak ve daha önceki çalışılan türlerle olan ilişkilerini de göstermek için NCBI veritabanından ilave sekanslar alınmıştır. ITS bölgesi ITS1, 5.8S ve ITS2 alt bölgelerini kapsamakta olup yaklaşık 630 baz çifti, matK bölgesi ise tamamen ekson bölgesinden oluşan yaklaşık 1200 baz çifti uzunluğundadır. ITS bölgesinde 100’den fazla, matK bölgesinde ise 24 nükleotit varyasyonu görülmüştür. ITS ve matK bölgeleri dizileri birleştirilerek yapılandırılan UPGMA ağacında, Cyanus cinsine transfer edilen C. depressa değil, C. balsamita türü evrimsel olarak uzak konumlanmıştır. Bu sonuçlar dikkate alındığında C. depressa türünün Centaurea cinsten çıkarılarak Cyanus cinsine aktarılması moleküler seviyede desteklenememiştir

Turkiye'de gayrimenkul sertifikalari ve muhasebe uygulamalari

There are various financial instruments traded on the market today in order to provide funds who are in need also offering financial options for the investors to evaluate their own funds. Real estate certificates are also included among the mentioned instruments within the market by the arrangements have been held recently. The real estate certificate is a capital market instrument issued in order to finance real estate projects of the issuers which are being built or to be built, having equal nominal values that represent certain independent units of a real estate project or a certain area unit of the indepent units. These certificates are considered to be a significant financial instrument to meet the funding need of construction firms within the construction industry which is having a dominant role in Turkish economy. The fundamental regulation-in force, relating the mentioned certificates in Turkey, is the “Real Estate Certificates Issue” within the Official Gazette of the Republic of Turkey published on July 5th, 2013 Number: 28698. The mentioned study is updated by the following changes which are issued in the Official Gazette published on 3rd August 2016 Number: 29790, 7th March 2017 Number: 30000 and 29th November 2017 Number: 30255. The aim of this study is presenting the real estate certificates within the framework of relating legal regulations and explaining the accounting process of the mentioned certificates.peer-reviewe

Comparative molecular phylogenetics of Astragalus L. sections from Turkey with New World Astragalus species using nrDNA ITS sequences

Comparative molecular phylogenetic study using nrDNA internal transcribed spacer region (ITS) sequences was carried out on species from three Astragalus L. (Fabaceae) sections from Turkey (Old World species) and the New World. A total of 56 taxa (179 accessions) including 30 species from Incani DC., 15 species from Hypoglottidei DC. and 11 species from Dissitiflori DC. section were used in the current study. The total length of the ITS region was 642 bp with 56 (8.7 %) parsimony-informative and 9 insertion\deletion sites. The constructed phylogenetic tree suggested that the section Incani had the most conserved ITS region among the studied Astragalus sections, evolutionarily separated from other sections and monophyletic. Also, DNA sequences of several New World (Neo-) Astragalus species analyzed comparatively with those from the current study indicated that New World aneuploid species of Astragalus clearly formed a monophyletic group separated from the species of the Old World