<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/1731">
    <dcterms:title><![CDATA[Point of View from the Perspective of an Accountant to  Independent Auditing with the New Turkish Commercial  Code]]></dcterms:title>
    <dcterms:abstract><![CDATA[In 01 July 2012, the enactment of the Turkish Commercial Law (no 6102)  led to significant changes, especially in the field of independent auditing.  These changes include the determination of the persons or organizations  for independent audit companies and auditors.  These regulations with the other regulations in the new Turkish  Commercial Law, will mostly affect Professional groups. For this reason, 29  females, 64 males, including 93 public accountants registered in the  Chamber of Certified Public Accountants of Antalya asked for expectations  by a survey about the new Turkish Commercial Law. In the first part of the  questionnaire includes demographic data such as age, education and  gender, the second part includes multiple-choice questions concerning the  audit process, the last part includes five-point Likert scale questions about  how professionals will be affected. The results were analyzed by SPSS  package program.  Keywords: New Turkish Commercial Law, Independent Auditing,  Accountants.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1545]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1730">
    <dcterms:title><![CDATA[The Influence of Local Governments over the  Transformation in Inspection Understanding of Turkey  on Tutorship Inspection]]></dcterms:title>
    <dcterms:abstract><![CDATA[The expansion in the functions and activities of public administration in last  years led to the administration more systematic and convenient with the  scientific rules. However, the expansion and frequency for the functions  and activities of the administration brought about inertia in bureaucracy,  red taping and corruption and the complaints of the governed about the  activities of the administration. All these developments led to invent,  develop and use the contemporary inspection methods and techniques.  Local governments are the governmental administrative units which are  investable and complementary parameters of the public administration  together with the central government in almost all countries. During the  historical progress, the local governments has been transformed into the  essential institutions in executing the local services by providing the  productivity and effectiveness and enhancing the democratic possibilities.  Local governments are the closer and at the lower level administrative  bodies. The power and the functionality of local administration is directly  relevant with the level democracy in any given society. In analysing the  legal and structural transformation of public administrative inspection in  last years of Turkey, it can be seen that the important problems are still  remaining under the inspection of administration for the tutorship. In this  presentation, the influence of the transformation emerged in the  understanding of inspection in the public administration over the tutorship  inspection of local administration has been elaborated and offered some  new solutions for the problems which may arise during this process.  Keywords: Public Administration, Local Administration, Inspection,  Tutorship Inspection, Local Autonomy.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1565]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 978-9958-834-23-3     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1729">
    <dcterms:title><![CDATA[Economic Crises and Its Impacts on International Road  Transportation Sector between European Union and  Turkey]]></dcterms:title>
    <dcterms:abstract><![CDATA[In 2008, when the ratification process of the Lisbon Treaty had been  continuing, the global financial crises had been perceived as an Anglo-  Saxon recession early on, however it increased the problems significantly,  which EU countries were already faced. So, serious problems arise in such  countries, like UK, Ireland and Spain, where the share of financial services  in national incomes was sufficiently high. As a result of global crises, loss of  consumer confidence and decrease in the world trade volume forced also  German economy-one of the biggest exporters of the world. The new  members of EU, who realized its largest enlargement in 2004, have been  affected negatively by the crises.  The EU members, who were unprepared to crises, under the effects of lack  of final decisions about the coordination of economic and financial policies  in EU agreements, could not perform well in common “struggle” against  crises. Although coordination provided by the actions of some EU member  states leaders prevented the conclusion of crises with a disaster, but this  could not stop low growth rates and high unemployment.  All these negative developments deeply affected every sector of the EU  economy, a logistics sector also, which has a key role to play in increasing  the competitiveness of European industry in both the services and  manufacturing sectors with about 7 million employments (in freight  logistics).  On the other hand, an economic crisis in the EU decreased its trade volume  with Turkey. The EU is the Turkey’s first trade partner. But the reduction of  the domestic demand in the EU naturally lowered the level of trade  between them. Turkey’s import rate from the EU decreased from 40,8% in  2007 to 39,3% in 2010. Also in this period Turkey’s export to the EU  declined from 56,8 % to 46,3%. These developments in foreign trade  decreased a volume of international road freight transportation between  the EU and Turkey also. Additionally, the EU’s protective policies such as  permit and visa limitations narrows the trade strongly. The purpose of this paper is to describe the main reasons of negative  changes in international road transportation sector between the European  Union and Turkey in the light of economic crises and make suggestions to  develop the bilateral sectoral relations on behalf of increasing trade and  elimination of crisis’s impacts. The Turkish Union of Chambers and  Commodity Exchanges’ and the International Road Transport Union’s data  about the quantity of permits and TIR carnets will be used for evaluation of  transport volumes between the EU and Turkey.  Keywords: Enlargement, European Union, International Road  Transportation, Global Economic Crises, Logistics, Permit, Trade, Turkey.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1601]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1728">
    <dcterms:title><![CDATA[The New Perspectives in Turkish Foreign Policy  Regarding With The West After The Cold War]]></dcterms:title>
    <dcterms:abstract><![CDATA[At beginning of the 21st century, Turkey’s approach to the West has also  entered new period. Recent year’s Turkish society has changed  enormously. Turkish foreign policy horizons have expanded, and Turkey  has developed a more active and sovereignty centered approach to  nearby regions and with allies. As a part West, European Union has  changed, too. European Union has moved decidedly ambivalent stance to  a more integrationist approach in its relations with Turkey. NATO which is  a key institutional link for Turkey to the West has heightened Turkey’s  value to the Alliance. The EU is developing foreign and defense policies at  the same time independently from NATO. In such case, the role of Turkey  remains uncertain. Turkey’s geopolitical importance is very clear for the  West. Especially the US and Turkey have developed a common agenda for  relations in the period of post-Cold world.  Taking care of this background, this study explores the changing  parameters in Turkish-Western relations and also looks at the new  perspectives in strategic cooperation of Turkish-European-the U.S.  triangle. I will also analyze the future relations of Turkey with EU.  Keywords: Foreign Policy, the West, European Union, the Future of Turkey  in the West]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1568]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1727">
    <dcterms:title><![CDATA[The Role of Religion on Turkey’s International Trade]]></dcterms:title>
    <dcterms:abstract><![CDATA[In the last decade, with the help of political stability, Turkish economy has  grown rapidly. After the financial crisis in 2001 not only economy but also  international trade volume has started to improve. The trade policy which  had focused on Customs Union with European Community changed and  resulted to expansion to other regions. Especially Middle East and Asian  countries’ share increased in Turkey’s total trade. As it is known, there  has been a debate about Turkey&#039;s shift of axis on foreign policies and on  international trade. In recent years Turkey carries out more active policies  in Middle East region. According to some views, a conservative and  religiously oriented government is the cause of the changes in policies. The  aim of this paper is to find the role of the religious affinity on Turkey&#039;s  international trade. Turkey&#039;s foreign trade will be analyzed by using Gravity  Theory Method. Panel regression method will be used for econometric  modeling. The variables used in the model covers 2002-20011 yearly data  of Turkey&#039;s bilateral trade volumes with main trade partners. In the first  section, a comparative analysis of Turkish foreign trade will be made  between the last decades and before. In the second section, the new  aspects on foreign policies and the effects on foreign trade will be  discussed. In the third section, the econometric analysis will be presented.  Finally, the empirical results will be discussed. It is expected that the  religious similarity plays a positive role in enhancing foreign trade.  Keywords: Gravity Theory, Trade, Religion, Turkey.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1572]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1726">
    <dcterms:title><![CDATA[The Impact of Social Media in the Selection of Tourist  Destinations: University Students for a Research]]></dcterms:title>
    <dcterms:abstract><![CDATA[Internet, affecting every sector in the world, the tourism sector and  interaction between the consumer and the tourism sector has changed.  Consumers, separating time and money to buy touristic goods and  services, want to live in the negative sense experience without any  surprises. For this purpose, the consumers collect about the  product/service information from various sources. These sources of  information in the past, the traditional media and social environment of  the acquired information with limited today, in online environments more  comprehensive information is presented. Today, these online  environments, most importantly, are the social media platforms. Social  media platforms offer the opportunity to reach a very large audience in a  short time, on these platforms, the positive / negative images, thoughts  about touristic product / service, affects different degrees of consumers in  terms of sharing of experiences. In addition, the increase in the use of  smart phone consumers, as well as the use of internet social media makes  it easier to transport.  The purpose of this study is to determine the effect of social media in  choice of tourist destination of university students. For this purpose, a  questionnaire was developed. The questionnaire in order to improve 50  university students about an hour-long interview made and the meantime,  whether they used social media for the selection of a touristic destination,  which benefit from social media properties, on the purposes for which  they use social media in the process, asked and the answers given in the  literature used in conjunction with any item with the support of a total of  30 were obtained. Afterwards, a questionnaire was designed with the  support of expert opinion. The questionnaire was prepared, first as a pilot  study within the scope of the 100 people applied. After the pilot study, the  necessary arrangements have been made and the final version of the questionnaire, face-to-face interviews with 1748 university student was  applied throughout Turkey. The obtained data were analyzed with  statistical analysis program. According to the results of factor analysis for  the analysis of the validity of five different sizes were determined. These  are: &quot;Information Sharing&quot;, &quot; the Effect of the Members”, &quot;Acquisition of  Knowledge&quot;, &quot;the Effect of Well-known People&quot; and &quot;Accuracy of  Information&quot; dimensions. As a result of the reliability test, the individual  dimensions, the number of times the lowest and the highest alpha, was  determined to be 79% to 69%. According to the results, social media is  seen to be effective in the selection of tourist destination. Participants  used social media for the purpose of obtaining information, &quot;Acquisition of  Knowledge&quot; as a result of having the highest average size has been  determined. In this study, as well as recommendations for future work are  presented.  Keywords: Destination, Decision-Making Process, Social Media,  Information Resources, Destination Marketing, Internet]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1561]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><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/1724">
    <dcterms:title><![CDATA[Audit Tenure and Audit Quality: Evidence from Turkey]]></dcterms:title>
    <dcterms:abstract><![CDATA[The rise of accounting scandals in the last decade has reduced trust of the  users in audited financial statements, so users have started questioning  the quality of audit work. This paper aims to test empirically whether  audit-firm tenure reduces audit quality. After the accounting scandals in  the USA and the Europe, and the associated failure of Arthur Andersen,  benefits of audit firm or partner rotation on audit quality becomes a  controversial subject. Sarbanes Oxley Act of 2002 considered audit firm  tenure as a potential area that needed to be investigated because the  consecutive years of auditor-client relationship has the potential to impair  auditor independence. It is argued that the audit quality and therefore the  quality of general purpose financial statements increase when a new  auditor with fresh and skeptical eyes evaluates the financial statements.  Using the same senior personnel on an audit engagement over a long  period of time believed to create self-interest and familiarity threats to  independence (Eilifsen, Messier, Glover and Prawit, 2010). For example, in  the Enron case, it appears that the auditors became too familiar with the  company personnel, such that independence in fact and in appearance  both may have been compromised (Ryken et al, 2007). Familiarity lead to  learned confidence about the results when making assumptions about  outcomes and using less rigorous audit procedures or static audit  programs.  According to the new Independent Audit Communiqué issued in December  2012 by Turkish Public Oversight Accounting and Auditing Standards Board  (POAASB), in an audit of the public interest entity, a firm shall not be the  auditor for more than seven years for the last ten years. In addition to  that, an individual shall not be a key audit partner for more than five years  in the last seven years. After such time the individual shall not be a member of the engagement team or be a key audit partner for the client  for two years (Official Gazette, 25809).  This paper tests whether a statistically significant association exists  between the audit firm tenure with a client and evidence of reduced audit  quality as measured by the propensity of modified audit opinions. We  assume that the decline in audit quality is indicated by the auditor not  issuing a modified opinion for firms whose financial statements are  materially misstated. Based on a sample of 253 firms listed on İstanbul  Stock Exchange (ISE) and 2277 firm-year observations of audit reports  during the 2002-2010 periods, the analysis produces evidence that the  number of consecutive years of audit firm-client relationship negatively  affects the auditor quality measured by the propensity of modified audit  opinions. We choose the 2008 and 2009 periods for our main analysis  because in 2010 a mandatory audit firm rotation policy was executed for  the companies listed in the ISE. Before this period Turkey has an  environment where the rotation policy is not mandatory. The results of  this study are expected to contribute the regulation of the quality of  auditing by the regulator (POAASB) with regard to auditor rotation.  Keywords: Audit Tenure, Audit Quality, Audit Opinion, Independence]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1468]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1723">
    <dcterms:title><![CDATA[The Implementation of MIS in Banks of Tuzla Canton]]></dcterms:title>
    <dcterms:abstract><![CDATA[Management Information Systems (MIS) are playing an important role in  the banking sector. Increasing speed and power of information and  communication technologies and their innovative applications enable  banks operating in developed economies to gain competitive advantage  and enhance their customer satisfaction. The purpose of this study is to  investigate the issue in the case of a transitional economy.  In particular, a survey study was conducted to audit the implementation of  MIS in the banking sector of Canton Tuzla, Bosnia and Herzegovina. The  data were collected from the employees who were users of MIS in major  banks operating in Canton Tuzla. The collected data were analyzed using  descriptive tests. The results revealed some interesting patterns. These  findings and their implications are discussed in detail. In the end, some  plausible directions are recommended for future research.  Keywords: Management Information Systems, Bosnia and Herzegovina,  Bank]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1563]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 978-9958-834-23-3     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1722">
    <dcterms:title><![CDATA[Ethical Issues of the Child as Consumer]]></dcterms:title>
    <dcterms:abstract><![CDATA[This paper, entitled as &quot;Ethical issues of the child as consumer&quot; deals with  the major issues related to child as consumer and children&#039;s marketing.  Issues related to child as consumer are: what children buy how parents  affect children&#039;s consumer behavior, how children affect purchase decision  of their families and how relationship with peers affects children&#039;s  purchase decisions? Issues related to children&#039;s marketing are what the  effect of marketing on children’s behavior is and how children process  advertising messages. Special emphasis is on techniques that marketers  use when communicating with this group. The most important techniques  are those that are used on television and internet. Emphasis is also on  ethical issues of the marketing which has children as its target group.  Those ethical issues are from critics of marketing that it misleads children  to claims that it causes obesity and unhappiness. Main ideas of work are  that children are an important market for the producers and they have a  great market potential. Children are primary market for some products,  but they are also future market for products that they will use in future  and influential market on their families. They are group that is particularly  vulnerable to the messages that are sent to them. Children under age of 8  can&#039;t understand intention of advertiser which makes them easy to  mislead. Literature of significant authors in this field is used, such as:  McNeal, Gunter, Furnham, Calvert and others. Attention was also on  expert articles from this field. Content analysis of advertising messages  aimed at children in Bosnia and Herzegovina led to conclusion that those  messages are unethical in a large percentage. Unethical messages are  mostly in contrast of moral and social standards and they bring up false  claims. Besides that, in advertising messages for product that are intended  for parents children are used to encourage them on purchase. The study of  regulation of marketing to children in developed markets and in Bosnia  and Herzegovina proved that regulations of children&#039;s marketing in Bosnia  and Herzegovina isn&#039;t regulated enough by standards and norms. Bosnian  regulations are inconsistent with international standards that regulate this  field globally.  Keywords: Children’s Marketing, Advertising Messages Aimed At Children,  Criticism Of Marketing To Children, Regulation Of Marketing To Children.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1521]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description></rdf:RDF>