<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:dcterms="http://purl.org/dc/terms/">
<rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/806">
    <dcterms:title><![CDATA[Financial Decisions, Tax Effect and Investment Performance]]></dcterms:title>
    <dcterms:abstract><![CDATA[The aim of the study is to measure influence of taxation while making financial decisions and predict it with the general application in Turkey. Except for equity returns of financial and negative capital institutions registered in Bursa Istanbul between 2000 and 2012, those of all other businesses were calculated. In order to measure cost of capital, Capital Assets Pricing Model (CAPM) was employed. Businesses were divided into four regions as stated in Tax Incentive Law according to the study. As stated in Tax Incentive Law, the businesses whose costs of capital were divided into six regions where statistical analysis was made to determine whether taxation influenced financial decisions of the related businesses based on Tax Incentive Law or not. Assessment of the findings within the study determined that businesses in 1st, 2nd and 3rd regions were affected by taxation 5,69, 2,75 and 1,39 as means between 2007 and 2012, respectively. Accordingly taxation load of businesses in 1st region provinces was found to be heavier than those of businesses in other regions. Considering the Tax Incentive Law, it was found to be statistically important that taxation load of the related region should be taken into account in making any financial decisions. In this respect, there is an impact of tax when one makes financial decisions. However, other relevant factors should also be considered.  Keywords: Financial Decision, the Kinds of Financial Decisions, Tax, Tax Incentive Law, Bursa Istanbul.  Variables are transformed and necessary post-selection adjustments will be done. Data and results are checked using Shapiro-Wilk W test for normality, Kernel density estimation, Cameron &amp; Trivedi’s decomposition of IM-test and Breusch-Pagan / Cook-Weisberg test for heteroscedasticity, Variance Inflation Factor for multicollinearity, the model specification link test for single-equation models, and the regression specification error test for omitted variables. Relevant conclusions are drawn based on Spearman and regression analysis. Obtained results show that firms with more net trade credit are more profitable. Firms with higher portion of current assets are bigger firms and invest more in inventory than counterparties. Bigger firms have more inventory than smaller firms. Firms with higher leverage ratios are less able to convert sales into cash.  Net trade credit is negatively significant associated with inventory to assets ratio, leverage ratio, and net cash flows from operating activities to sales. Net trade credit is positively significant associated with current assets to total assets ratio. Profitability is found statistically significant determinant, but with beta and standard error equal zero. Results show that net trade credit ratio on average is slightly small, but positive. A positive net trade credit indicates that on average trade receivables are higher than trade payables. With other words, analyzed firms for the analyzed period have sell more than have bought on credit.  Keywords: net trade credit, accounts receivable, accounts payable, financial ratios, regression.  ]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2544]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2894">
    <dcterms:title><![CDATA[Financial Determinants of Investment for Turkey]]></dcterms:title>
    <dcterms:abstract><![CDATA[One of the fundamental aims of economic policies is to increase capital accumulation in terms of  investment that is necessary to maintain a desirable and sustainable growth rate in the developing  countries. The majority of empirical studies show that per capita GDP growth, foreign trade,  capital flows, external debt, public sector borrowing requirements, inflation and interest rate  are the main determinants of investment rate. Recently, there is an increasing emphasis on  the role of the financial sector in this process, since a financial system, in essence, mobilizes  saving to investment. In particular, it can be argued that a well-functioning and developed  financial system may efficiently mobilize available resources for investment. Therefore, the aim  of this study is to investigate whether financial development has contributed to an increase  in investment in Turkey. To reach an empirical and firm conclusion, an investment function,  including the traditional potential determinants along with financial development, is estimated  by utilizing the developments in the time series econometrics in terms of unit root tests that  allow structural breaks and co-integration for the period 1970-2009 in Turkey.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2011-01]]></dcterms:date>
    <dcterms:extent><![CDATA[1060]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3435">
    <dcterms:title><![CDATA[Financial Development and Economic Growth:  Time Series Evidence from Turkey]]></dcterms:title>
    <dcterms:abstract><![CDATA[This paper attempts to explore the relationship between financial development and  economic growth for Turkey over the period 1968-2007. For this purpose, we used an  endogenous break unit root test as suggested by Zivot and Andrews (1992) and the Gregory-  Hansen (1996) cointegration technique. The empirical results showed that there is a long-run  relationship between financial development and economic growth.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2009]]></dcterms:date>
    <dcterms:extent><![CDATA[146]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/701">
    <dcterms:title><![CDATA[Financial Markets Development and Macroeconomic Stability in Sub-Sahara Africa: Issues and Policy Options]]></dcterms:title>
    <dcterms:abstract><![CDATA[The paper examines the link between financial markets development and macroeconomic stability in Sub-Sahara Africa. The major objective of the paper is to examine the impact of financial markets development on economic growth using secondary data covering the period 1980-2012. It also examines the relationship between financial markets indicators (such as the ratios of broad money supply to GDP, private sector credit to GDP, total bank credit to GDP and market capitalization to GDP) and macroeconomic variables (such as the growth rates of inflation, employment, and poverty and real interest rate) in the region. The paper adopts both analytical and econometric techniques such as ordinary least squares method, granger causality analysis, Johansson’s co-integration techniques and vector error correction model to investigate the relationship. Evidence from the study reveals that a long-run relationship exists between financial markets indicators and macroeconomic variables. It was also discovered that financial markets indicators have positive and significant impact on economic growth in countries with largely developed financial markets, while financial markets indicators have insignificant impact on economic growth in countries with minimally developed financial markets. It was also revealed that causality runs from financial markets indicators to macroeconomic variables (inflation, employment, poverty and real interest rates).     The ratios of domestic private sector credit and bank credit were found to have negative impact on economic growth but changes in these variables cause changes in inflation, employment and poverty rates. Furthermore, the ratio of market capitalization also has significant impact on economic growth. If policymakers want to promote economic growth and stabilize macroeconomic variables, they have to focus attention on long-run policies that will accelerate the development of the financial markets through innovations and effective supervision. Also, the governments should take it as a policy options to create the enabling environment for the growth and development of financial markets with a view to use them to achieve macroeconomic stability in Sub-Sahara Africa.      Keywords: Financial Markets Development, Macroeconomic Stability, Economic Growth, Inflation Rate, Real Interest Rate, Poverty Rate, Employment Rate]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04-24]]></dcterms:date>
    <dcterms:extent><![CDATA[2487]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/147">
    <dcterms:title><![CDATA[Financial Monitoring of Medication Consumption in  Bosnia and Herzegovina]]></dcterms:title>
    <dcterms:abstract><![CDATA[healthcare system practice as its share in GDP has constantly increased  during past decades, which is now above 10% of GDP in developed  countries. However, very often it is more of an issue related to the  current political and socio-economic situation in a country rather than  the one managed by experts. Although one might expect that the  increase in healthcare spending contributes to better health of the  population, relevant indicators show that high healthcare spending in  Bosnia and Herzegovina (BiH) does not result in better health of its  population. Due to this reason, special attention needs to be paid to the  economic analysis of healthcare spending. Irrational use of medications  is just one of many problems associated with an inefficient health  system, but one that heavily impacts on the health economics. In  situations where it may not be easy to change the existing financing  models, we should explore how to be more effective in spending within  the existing structure. Better control of medication consumption could  be one of the actions that helps improve the effectiveness of the  available budget. Therefore, the general aim of the paper is to  determine the effect that financial monitoring of medication  consumption has on the control of increase in healthcare spending,  which in turn might help establishing a financially sustainable  healthcare system. Bearing in mind that irrational usage of  medications influences the access to healthcare services, destabilizes  country’s budget, and endangers the margin of social sustainability  (endurance), the constant financial monitoring of medication  consumption is important as it can help us recognize those segments  where consumption deviates from standard and where prevention  activities are needed. All this can result in the limitation of further  increase in medication consumption.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2017]]></dcterms:date>
    <dcterms:extent><![CDATA[3725]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/838">
    <dcterms:title><![CDATA[Financial Stability: Albanian Case]]></dcterms:title>
    <dcterms:abstract><![CDATA[Defining financial stability is very difficult, and it is even harder to measure it. Generally speaking, a financial system can be characterized as stable in the absence of excessive volatility, stress or crises. This paper tries to give a clearer definition of financial stability and its importance in the economy of a country. An efficient and stable financial system is very important, as it is one of the main factors that promote economic development and growth. It also focuses on financial stability progress in which Albania has undergone during the last two years (2012-2013). All statistical data and information are collected from both national and international sources, including Central Bank of Albania, Ministry of Finance, as well as IMF and World Bank. In order to measure and understand the financial state of Albania, it was necessary to make an analysis of the real sector (GDP growth), behavior of financial markets, performance of banking sector and corporate sector’s riskiness. Banks play an important role in the global financial system and have become more important during liberalization and technological progress. This phenomenon is quite obvious even in Albania. Empirical studies show that banking sector should be more careful with non-performing loans, even though lending procedures have been tightened. The ratio of non-performing loans to total loans reached up to 24.2% in June 2013. Credit risk remains the main threat of Albanian banking sector, due to low economic growth and political instability. Based on the collected data we may conclude that the performance of financial system and banking sector in Albania has been quite stable.    Keywords: financial Stability; Banks; Monetary Policy.  ]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2591]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/327">
    <dcterms:title><![CDATA[FINANSIJSKO-PRAVNI ASPEKTI TRETIRANJA PROBLEMA KORISNIKA FINANSIJSKIH USLUGA U KONTEKSTU ODRŽAVANJA KVANTUMA NOVČANIH POTRAŽIVANJA]]></dcterms:title>
    <dcterms:abstract><![CDATA[Problemi korisnika finansijskih usluga su izuzetno kompleksni, te potencijalno mogu izazvati niz kauzalno povezanih implikacija kako privatno-pravne, tako i javno-pravne prirode. Posmatrani u kontekstu pozitivnog pravnog i privrednog ambijenta u Bosni i Hercegovini  problemi se dodatno usložnjavaju. Stoga ih se treba analizirati iz različitih perspektiva kako bi se iznašla prihvatljiva rješenja. Ovo utoliko više ako se uzmu u obzir  nedovoljno razvijeno finasijsko tržište u Bosni i Hercegovini, specifičan aranžman u kojem djeluje njena centralna monetarna institucija, te izazovi adaptiranja legislativnog sistema pravnim tekovinama Europske unije. Stoga se u radu fokusiramo na aktuelna normativna rješenja u domenu kreditnih proizvoda plasiranih u stranoj valuti, te želimo pokazati nedostatnost sporadičnih rješenja i naglasiti potrebu iznalaženja obuhvatnijih pravnih i ekonomsko-političkih mjera.    Ključne riječi: finansijsko tržište, finansijske usluge, monetarna politika, valuta]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[Centar za društvena istraživanja Internacionalnog Burč univerziteta]]></dcterms:publisher>
    <dcterms:date><![CDATA[2015-12-16]]></dcterms:date>
    <dcterms:extent><![CDATA[3179]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 978-9958-834-50-9     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2021">
    <dcterms:title><![CDATA[First Language Use in the Second Language Classroom]]></dcterms:title>
    <dcterms:abstract><![CDATA[Keywords: First Language(L1), Second Language (L2), Second Language Acquisition (SLA), Classroom management, Affective filters, Language anxiety  ABSTRACT  The subject of the research is the use of first language in the process of learning second language in the second language classroom. In this research, two usages will be considered: teachers’ use, and students’ use. Several teaching methods are used by the teachers in the second language classroom: the holistic approach (including visual, auditory and kinesthetic learning style), the silent way, and total physical response. In this paper two methods will be considered: analytic and comparison. Implications of this research will be used in the classroom to improve classroom management making the input comprehensible and easy to follow, to lower affective filters allowing deeper and more profound input of the second language, to reduce the levels of language anxiety thus improving communication and comprehension of the second language, and also for psychological and pedagogical teaching improvements.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[IBU Publishing]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-03]]></dcterms:date>
    <dcterms:extent><![CDATA[1963]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/785">
    <dcterms:title><![CDATA[Fiscal Evasion and Corruption in Albania]]></dcterms:title>
    <dcterms:abstract><![CDATA[Corruption is an area of vulnerability in the international arena, which is clearly shown in several reports. People of Albania agree with this, because the corruption issue in Albania is the second most problematic one after unemployment. It affects the daily lives of ordinary people and it also has a huge impact on the public administration. Despite corruption, fiscal evasion, or as called tax evasion is among the categories of delicate issues that need attention. Tax evasion in Albania is attributed to institutions that are not able to collect adequate tax; also auditing level is very low. Distinction according to the development level of a country is crucial in order to understand better tax evasion, especially in Albania, that is a country in transition. Secondly, studying the matter of tax evasion gives the opportunity of studying the process of decision making that is related to the informal sector at an individual level. Albania was among the countries that were the most isolated, and the last country that entered democratic and economic reforms in the Eastern Europe, that’s why it may go through many obstacles. Also corruption keeps being one of the most problematic issues for every single country in the world. Social and cultural norms, economic development, institutional setting, political setting, are all matters that can be shaped in various ways, but corruption is an issue from which no country can be exempt. For the western Balkans countries, including here Albania, it is considered to be an area of vulnerability.    Keywords: Corruption, tax, fiscal, evasion, impact, bribe, Albania.  ]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2584]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3286">
    <dcterms:title><![CDATA[Fiscal Framework of Sustainable Development]]></dcterms:title>
    <dcterms:abstract><![CDATA[The achievement of sustainable development—combining economic development,  social development, and environmental protection—is a key challenge facing the  international community. To this end, progress will beneeded in a number of different policy  areas, with the right mix of policies varying from country to country. The purpose of this  paper is to explore the relationships between fiscal policy—the range of the government’s  taxing and spending decisions—and the economic, social, and environmental aspects of  sustainable development.. Fiscal policy is central to the work of the all fiscal institutions,  whose mandate is to promote international monetary cooperation, the balanced growth of  international trade, exchange stability, and orderly exchange arrangements. Fulfilling this  mandate is the insititutions primary contribution to sustainable development. Finaly this paper  discussed fiscal activities of any economic system effect on the sustainable development.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2009-06]]></dcterms:date>
    <dcterms:extent><![CDATA[282]]></dcterms:extent>
</rdf:Description></rdf:RDF>