<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/1725">
    <dcterms:title><![CDATA[IFRS Adoption and Audit LAG: Evidence from Turkey]]></dcterms:title>
    <dcterms:abstract><![CDATA[International Financial Reporting Standards (IFRS) adoption by the  European Union is one of the biggest events in the history of financial  reporting, making IFRS the most widely accepted financial reporting model  in the world. The issue of complexity of IFRS has become a major concern  among the preparers of financial statements, directors and auditors. Since  IFRS demands detailed disclosures, it requires more effort and time to  conduct the audit. Investors need reliable and timely information in order  to take correct decisions, and auditing is the process that assures users of  the reliability of the financial information that they require. This paper  empirically examined whether IFRS adoption would affect audit lag. Also in  this paper we investigated the factors (company size, sign of income,  opinion, auditor size, sector, gearing, auditor change) that may affect the  audit lag. In 2008 listed companies in the İstanbul Stock Exchange (ISE) are  required to prepare their financial statements compatible with IFRS  adopted by the European Union. Companies that listed in the ISE must  submit their separate financial statements within 10 weeks and  consolidated financial statements within 14 weeks of the financial yearend.  The sample comprises 248 companies listed in the ISE during the  period 2007 and 2008. The delays are measured as a function of the  number of days that elapse from the closure of the accounting period until  the date when the audit report is signed. In 2007, for solo financial  statement preparers 54% of them reported earlier than the expected 69th  day after a company’s financial year-end. About 46% of the ISE listed  companies reported late. In 2008, for solo financial statement preparers  35% of them reported earlier than the expected 67th day after a company’s  financial year-end. About 65% of the ISE listed companies reported late. In  2007, for consolidated financial statement preparers 56% of them reported earlier than the expected 97th day after a company’s financial  year-end. About 46% of the ISE listed companies reported late. In 2008, for  consolidated financial statement preparers 49% of them reported earlier  than the expected 95th day after a company’s financial year-end. About  51% of the ISE listed companies reported late. According to our preliminary  results there is an increase in audit delay after IFRS adoption both for solo  and consolidated financial statements.  Keywords: IFRS, Financial Reporting, Audit Lag, Turkey, Timely Reporting.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1483]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2869">
    <dcterms:title><![CDATA[İki Dilli Ortamlarda Türkiye Türkçesinin Öğretimi (Semerkand  Örneğinde)]]></dcterms:title>
    <dcterms:abstract><![CDATA[Tùrkiye Tùrkçesinin çağdaĢ anlamda yabancı dil olarak ôğretiminin kısa geçmiĢi  olmasına rağmen bu alanda çok ciddi geliĢmeler kaydedilmiĢtir. Dùnyadaki değiĢim ve  geliĢmeler Tùrkiye Tùrkçesinin evrensel ve bilimsel boyutta ôğretimini zorunlu  kılmaktadır. Tùrkiye Tùrkçesinin iki dilli ortamlarda ôğretimine bu açıdan  yaklaĢılmaktadır. Çok dilli ve çok kùltùrlù bir ortam olan Özbekistan‘ın Semerkand  Ģehrinde, Tùrkiye Tùrkçesinin ôğretimi sùrecinde gôzlemlenen bazı problemler ôrneklerle  ortaya konulmuĢtur.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2011-05]]></dcterms:date>
    <dcterms:extent><![CDATA[689]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2439">
    <dcterms:title><![CDATA[İki Dilli Türk Öğrencilerin Ürettikleri Metinlerde Görülen Bir Sözcüksel Bağdaşıklık Sorunu - İsim Tamlamaları]]></dcterms:title>
    <dcterms:abstract><![CDATA[Metin dilbilim, metinlerin yapısını, anlamını, metni oluşturan öğelerin birbirleriyle ve metinle olan ilişkilerini başka bir deyişle metnin metin olma özelliklerini gerek dilsel gerekse dil dışı etkenler çerçevesinde irdeleyen bilimdir. Dilsel etkenler açısından bir metnin doğru kurgulanmış ve anlamlandırılmış bir metin olabilmesi bağdaşıklık özelliğine sahip olmasıyla yakından ilgilidir. Bir metnin anlamlı bir metin olabilmesi, metinde geçen sözcükler arasında belirli bir mantık çerçevesinde kurulmuş anlamsal bir ilişki olmasıyla ve sözcüklerin dizilişinde yapıya ilişkin birtakım kurallar silsilesine uyulmuş olmasıyla yakından ilgilidir. Çeşitli türdeki sözcüksel girdilerin seçimi, bir metnin metinselliğine katkıda bulunur (Abushihab, 2008). Sözcüksel bağdaşıklıkla ilgili olarak, yazarlar metinlerde anlamsal veya sözcüksel diziler yaratırlar ve söz konusu diziler bir binayı ayakta tutan tuğlalar gibi işlev görürler (a.e.). Tamlamalar ise kurdukları iyelik, ilgi, benzerlik, nitelik gibi bildirimler nedeniyle metnin bağdaşıklığında önemli bir yer tutmaktadır. Demir’e göre Çağdaş dilbilim, kelimelerin ve kelime gruplarının sadece biçimsel boyutu ile değil, daha çok bunların bağlam içinde ürettiği anlam ile de ilgilenmektedir (Demir, 2007:27). Dolayısıyla isim tamlamalarının anlam boyutu metindilibilim çalışmalarında ele alınması gereken önemli bir konu olarak karşmıza çıkmaktadır.   Öte yandan Avrupada yaşayan iki dilli Türk öğrencilerinin kendilerini anadilleri Türkçede ifade ederken sözlü ve yazılı dili kullanma bağlamında ciddi sorunlar yaşadıkları öteden beri bilinen bir gerçektir (İnce, 2011; Akıncı, 2007). Sözcüksel bağdaşıklık iki dilli öğrencilerin dil ve metin edinçlerine etki eden önemli bir etkendir. Bu çalışma, iki dilli Türk öğrencilerin ürettikleri metinlerde görülen bazı dil yanlışlarının sözcüksel bağdaşıklık boyutuyla incelenmesini ve inceleme sonucunda elde edilen verilerden hareketle anadili eğitimi politikaları ile ilgili bazı öneriler sunulmasını amaçlamaktadır.   Betimsel nitelik taşıyan bu çalışmada veriler doküman incelemesi yöntemi ile toplanmıştır. Çalışma kapsamında öğrencilere kısa bir video film izlettirilmiş ve öğrencilerden izledikleri filmde geçen olaylarla ilgili açıklayıcı ve öyküleyici türde metinler oluşturmaları istenmiştir. Çalışmanın evrenini Avrupada yaşayan iki dilli Türk öğrencileri, örneklemini ise Fransa/Paris’te öğrenimlerine devam eden ilköğretim seviyesindeki yaklaşık 30 öğrenci oluşturmaktadır.  Çalışmanın sonuçlarına göre; iki dilli Türk öğrencilerin sözcüksel bağdaşıklık bağlamında isim tamlamaları oluşturmada bir sıkıntı yaşadıkları ve verilmekte olan anadili eğitiminde bu durumun göz önünde bulundurulması gerektiği söylenebilir.   ]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-04]]></dcterms:date>
    <dcterms:extent><![CDATA[775]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1450">
    <dcterms:title><![CDATA[İKİNCİ YENİ ŞİİRİNİN ÜSLUBUNA BİR GEREKÇE OLARAK “İNSAN]]></dcterms:title>
    <dcterms:abstract><![CDATA[Anahtar Kelimeler: İkinci Yeni, modernizm, birey, kentleşme, kapitalistleşme.  ÖZET  Kimi eleştirmenler İkinci Yeni şiir hareketinin üslubunu “muğlâklıktan kapalılığa, absürd ve saçmadan anlamsızlığa” kadar bir yığın sözle tenkit ederken; edebi metne yaklaşım biçimi açısından en temel unsurlardan birisi olan: “ şairler kendilerini yazarlar, yaşadıkları devirde devraldıkları malzemeden” kaidesini ıskalamışlar veya görmek istememişlerdir. İşte biz bu çalışmada deformasyon, sapmalar ve yoğun metinler arası göndermelerle okuyucudan çok ciddi bir gayret ve kültürel birikim isteyen İkinci Yeni şiir hareketinin üslubuna bir gerekçe olarak yaşadıkları devrin netice verdiği “insan” ön plana çıkarılacaktır. Bunu yaparken öncelikle İkinci Yeni’nin etkin olduğu 1950-60 yılları arasında Türk toplumunun sosyolojik durumun özetlenecek, sonrasında şairlerin gerek düzyazılarından gerekse şiirlerinden örneklerle savı destekleme yoluna gidilecektir.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-17]]></dcterms:date>
    <dcterms:extent><![CDATA[2290]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2203-4548     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1047">
    <dcterms:title><![CDATA[IMOVINSKI ASPEKT NAJBOLJEG INTERESA DJETETA U ZAKONODAVSTVU I PRAKSI]]></dcterms:title>
    <dcterms:abstract><![CDATA[Pravna priroda i značaj pravnog standarda „najbolji interes djeteta“  može se razmatrati i analizirati i kroz imovinski aspekt najboljeg interesa djeteta.  Takvo istraživanje je korisno i dobrodošlo i zaslužuje pažnju u zakonodavstvu,  teoriji i praksi. U tom smislu autor u radu razmatra ocjenu interesa djeteta u ovoj  oblasti odnosa, stavljajući naglasak na učešće organa starateljstva i notara u toj  ocjeni.  Ključne riječi: najbolji interes djeteta, imovina, organ starateljstva, notar]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[Law faculty of University Džemal Bijedić Mostar]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014]]></dcterms:date>
    <dcterms:extent><![CDATA[3046]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/146">
    <dcterms:title><![CDATA[Impact of Agricultural Policies on Rural Development and Increase of  Competitiveness of Agriculture of Bosnia and Herzegovina with a Special   Emphasis on Achievement of Reform Goals (doi: 10.14706/icesos1722)]]></dcterms:title>
    <dcterms:abstract><![CDATA[Abstarct: For the Balkan countries, the agricultural sector and rural development are of great  importance, primarily because they are ensuring food security of the population, and then, also, because  they have effects on employment, the creation of total gross value as well as on the foreign trade. Having  in mind open processes of joining the European Union in these countries, with a special focus on Bosnia  and Herzegovina, the implementation of the EU policies and practices will represent both a challenge  and an opportunity for the development of the state and the improvement of its position in the single  European market. Bosnia and Herzegovina is a country with a distinct rural character, with over 50% of  the rural population, where every third household acquires some kind of income from agriculture, and  which is currently facing a number of problems when rural development is concerned (from insufficient  investments, uncompetitive production, inefficient administration, abandonment of rural areas, failure to  use EU funds, etc.). Nevertheless, with adequate policies and dynamic approach to the agricultural  sector, and strategy for increasing competitiveness and attracting investment, the potential of Bosnia and  Herzegovina&#039;s agriculture could be used and exploited, and the country could go towards progress and  success. Therefore, this paper explores and analyzes the European Union&#039;s common policies, as well as  the ways and means of their implementation in the Balkan region countries, especially in Bosnia and  Herzegovina. Then, the paper points the importance and necessity of investing in rural development  (infrastructure, mechanization, marketing, agro-environmental measures, etc.), and provides guidelines  on how to modernize and reconstruct the agricultural sector, in order to increase the country&#039;s  competitiveness and reduce the long-standing trade deficit in this area, and, at last, how to effectively  approach to the European Union with harmonization of legislation and the use of development plan. The  agricultural sector and the overall modernization of rural communities, with a clear vision, and with  increasing employment, economic growth and competitiveness, can become the cornerstone of the  development of Bosnia and Herzegovina and a key factor of its inclusion in the European and the world  trends.    Keywords: EU common agricultural policy, agriculture, rural development, competitiveness.    JEL Classification: Q17, Q18, O13, 018]]></dcterms:abstract>
    <dcterms:date><![CDATA[2017]]></dcterms:date>
    <dcterms:extent><![CDATA[3659]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3448">
    <dcterms:title><![CDATA[Impact of Electric Vehicles in a Grid-to-Vehicle Mode on Voltage Stability]]></dcterms:title>
    <dcterms:abstract><![CDATA[With a rapid development and a massive deployment of electric vehicles, the power system is<br />
facing many challenges regarding power quality and voltage stability. This paper deals with the impact<br />
of electric vehicle in grid-to-vehicle mode depending on different EV penetration levels and point of<br />
connection on static voltage stability impact of a real low-voltage distribution network. Based on nine<br />
variations created, results showed that connecting vehicles closer to the beginning of the feeders creates a<br />
smaller voltage drop, therefore more vehicles can be connected. However, going farther from the feeder<br />
causes voltage to go below 0.9 p.u. and eventually leads to instability.]]></dcterms:abstract>
    <dcterms:source><![CDATA[Journal of Natural Sciences and Engineering]]></dcterms:source>
    <dcterms:publisher><![CDATA[International Burch University, Sarajevo, Bosnia and Herzegovina]]></dcterms:publisher>
    <dcterms:date><![CDATA[January, 2020]]></dcterms:date>
    <dcterms:identifier><![CDATA[2637-2835]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/263">
    <dcterms:title><![CDATA[IMPACT OF HIGHER EDUCATION SERVICE QUALITY ON STUDENT  SATISFACTION AND ITS INFLUENCE ON LOYALTY: FOCUS ON FIRST CYCLE  OF STUDIES AT ACCREDITED HEIS IN BH]]></dcterms:title>
    <dcterms:abstract><![CDATA[Abstract  The purpose of this study is to investigate relationship between higher education  service quality and student loyalty through student satisfaction. Secondary goals are  to examine influence of each five dimensions individually on student satisfaction,  effect of perceived value on student satisfaction and impact of student satisfaction on  loyalty. Eight variables are identified from the literature and survey will be developed  accordingly. For all variables, there are previously developed scales which are validated  by many researchers and highly reliable. For purposes of analyzing methodology,  Structural Equation Modeling will be applied. Direct, positive, and signiﬁcant effect is  expected to occur between all relationships in the proposed model. Main limitations  that might occur while implementing this study are related to insufficient response rate  and time limits.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2016]]></dcterms:date>
    <dcterms:extent><![CDATA[3323]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2455">
    <dcterms:title><![CDATA[Impact of Ideology in Daily Bosnian Language in Former Yugoslavia]]></dcterms:title>
    <dcterms:abstract><![CDATA[Words are the sounds or the skeleton of ideas. They give the sensation and the color to the thoughts of societies. In our study, our aim is to provide an analysis of impact of ideology in daily Bosnian language in Yugoslavia under the impact of communist ideology. In order to reflect and impose something to somewhere, it is very well known that language which goes beyond being letters, words, expressions, sounds of symbols plays a crucial role. It is actually the name of a construction including the reflections of ideas, thoughts, life styles, public affairs formally or informally, sounds of a society etc. So as to make an inevitable part of life in mind, communist ideology was inserted through the daily use of its patterns consciously and/or sub-consciously. Continuous repetition of certain words in movies, books, newspapers, advertisements even in cartoons of the the period, they were made a way of thinking style. This study searches that impact in language from the foundation of Yugoslavia till today.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05]]></dcterms:date>
    <dcterms:extent><![CDATA[784]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/261">
    <dcterms:title><![CDATA[IMPACT OF LEASING PERFORMANCE FACTORS ON CUSTOMER  SATISFACTION; EMPHASIS ON VB LEASING]]></dcterms:title>
    <dcterms:abstract><![CDATA[Abstract: Main objective of this study is to identify key Leasing performance factors  that influence customer satisfaction in VB Leasing and other leasing companies. On  the basis of literature review, eight independent and one dependent variable have  been identified, and specific measuring items were developed accordingly. Structured  survey was prepared on the basis of mentioned measuring items to measure related  variables, and it was used as main instrument in this study. Survey has been sent in online  form to clients of VB Leasing via e-mail and social networks. Out of 250 managers who  received the survey, 200 respondents completed it which gives response rate of 80%.  Responses were analyzed using descriptive statistics in excel, but main methodology  was regression analysis using SPSS. The findings indicated that there is a significant  positive relationship between Processing Speed (PS), Form Simplicity (FS), Image of  Leasing Company (CI), Communication with Company (CC), Annuity Ammount (AA)  and Grace Period (GP) on Customer Satisfaction (CS). On the other hand, there is no  relationship between Interest Ammount (IA) and Down Payment (DP) with Customer  Satisfaction (CS). Research is completed in one company operating in Bosnia and  Herzegovina (BH) and it is suggested for future research to do the study considering  more companies, to test more different independent variables and do the research  in all cantons of Federation of Bosnia and Herzegovina, entity Republic Srpska and  District Brčko.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2016]]></dcterms:date>
    <dcterms:extent><![CDATA[3310]]></dcterms:extent>
</rdf:Description></rdf:RDF>
