Quo vadis accounting and auditing in Turkey

The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages. Current status of accounting and auditing profession in Turkey has been examined in this study. Recent issues and applications with regard to the statutory audits in Turkey has examined in detail. Related problems and solutions will also be discussed from a broad perspective of the professional standards

Principal Typings in a Restricted Intersection Type System for Beta Normal Forms with De Bruijn Indices

The lambda-calculus with de Bruijn indices assembles each alpha-class of lambda-terms in a unique term, using indices instead of variable names. Intersection types provide finitary type polymorphism and can characterise normalisable lambda-terms through the property that a term is normalisable if and only if it is typeable. To be closer to computations and to simplify the formalisation of the atomic operations involved in beta-contractions, several calculi of explicit substitution were developed mostly with de Bruijn indices. Versions of explicit substitutions calculi without types and with simple type systems are well investigated in contrast to versions with more elaborate type systems such as intersection types. In previous work, we introduced a de Bruijn version of the lambda-calculus with an intersection type system and proved that it preserves subject reduction, a basic property of type systems. In this paper a version with de Bruijn indices of an intersection type system originally introduced to characterise principal typings for beta-normal forms is presented. We present the characterisation in this new system and the corresponding versions for the type inference and the reconstruction of normal forms from principal typings algorithms. We briefly discuss the failure of the subject reduction property and some possible solutions for it

Citas nuevas e interesantes de Phalacridae de la Península Ibérica y Baleares (Coleoptera)

Phalacrus brisouti Rye, 1872, Stilbus atomarius (Linnaeus, 1767) y Stilbus pannonicus Franz, 1968 son citadas por primera vez de la Península Ibérica, y Olibrus stierlini Flach, 1888 de las Islas Baleares. También se confirma la presencia de otras 16 especies y se dan nuevos datos sobre su distribución y biología. Además, se incluye una clave para la identificación de los géneros y subgéneros de Phalacridae ibéricos.New and interesting records of Phalacridae from the Iberian Peninsula and Balearic Islands (Coleoptera). Phalacrus brisouti Rye, 1872, Stilbus atomarius (Linnaeus, 1767) and Stilbus pannonicus Franz, 1968 are recorded for the first time from the Iberian Peninsula, and Olibrus stierlini Flach, 1888 from Balearic Islands. The occurrence of 16 other species and new data on their distribution and biology are also given. A key for the identification of Iberian genera and subgenera of Phalacridae is included

Hypogravity research and educational parabolic flight activities conducted in Barcelona: a new Hub of innovation in Europe

We report on different research and educational activities related to parabolic flights conducted in Barcelona since 2008. We use a CAP10B single-engine aerobatic aircraft flying out of Sabadell Airport and operating in visual flight conditions providing up to 8 seconds of hypogravity for each parabola. Aside from biomedical experiments being conducted, different student teams have flown in parabolic flights in the framework of the international contest ‘Barcelona Zero-G Challenge’, and have published their results in relevant symposiums and scientific journals. The platform can certainly be a good testbed for a proof-of-concept before accessing other microgravity platforms, and has proved to be excellent for motivational student campaigns.Peer ReviewedPostprint (author's final draft

Quantitative Types for Intuitionistic Calculi

We define quantitative type systems for two intuitionistic term languages. While the first language in natural deduction style is already known in the literature, the second one is one of the contributions of the paper, and turns out to be a natural computational interpretation of sequent calculus style by means of a non-idempotent type discipline. The type systems are able to characterize linear-head, weak and strong normalization sets of terms. All such characterizations are given by means of combinatorial arguments, i.e. there is a measure based on type derivations which is decreasing with respect to the different reduction relations considered in the paper

Negotiation framework in Cascais real estate market

Negotiation is such a broad field of knowledge with applications in different areas and sectors of activity. The purpose of this thesis is to investigate the negotiation framework in Cascais real estate market. This thesis considers the perspective of real estate professionals’ knowledge and behaviors attending negotiation concepts and approaches. The outcomes of a qualitative methodology result from twelve semi-structured interviews with twelve real estate professionals – General Director, Commercial Directors, Human Resources Director, Partner and Manager, Real Estate Agents, Senior Sales Consultant and Private Broker – of twelve different real estate companies from Cascais. There is a positive correlation with negotiation theory and reality. Real estate professionals are well aware of the main topics that are the basis of negotiation subject. Similarities and contrasts were found when compared information and studies presented in the literature review with the data analysis collected from the interviews. This thesis establishes some conclusions that contribute to the existing literature on negotiation framework in real estate market. It exposes how real estate professionals relate with negotiation theory and its involvement in their business, as well as their knowledge regarding negotiation theory.Negociação é um extensor campo de conhecimento com aplicações em diferentes áreas e sectores de atividade. O propósito desta tese é investigar o enquadramento da negociação no mercado imobiliário em Cascais. Esta tese reflete sobre a perspetiva do conhecimento e comportamentos de profissionais do mercado imobiliário tendo em conta conceitos e abordagens de negociação. Os resultados da metodologia qualitativa advêm de doze entrevistas semi-estruturadas a doze profissionais do ramo imobiliário – Diretor Geral, Diretores Comercias, Diretor de Recursos Humanos, Sócio-Gerente, Agentes Imobiliários, Consultor Sénior de Vendas e Corretor Privado – de doze imobiliárias diferentes de Cascais. Existe uma correlação positiva ente a teoria e a realidade. Os profissionais do ramo imobiliário estão conscientes dos principais tópicos que são a base da área de negociação. Semelhanças e contrastes foram encontrados quando a informação e estudos apresentados na revisão de literatura foram comparados com a análise dos dados recolhidos através das entrevistas. Esta tese estabelece algumas conclusões que contribuem para a literatura existente sobre o enquadramento da negociação no mercado imobiliário. Expõe como é que os profissionais imobiliários se relacionam com a teoria da negociação e o conhecimento que têm da mesma, assim como o seu envolvimento nos negócios