<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/2308">
    <dcterms:title><![CDATA[Analyze and evaluate the system of internal control in the process of implementing the  audit of financial statements for business entities]]></dcterms:title>
    <dcterms:abstract><![CDATA[Accounting is the process of recording, classifying, summarizing and reporting results from  financial transactions in the form of financial statements. Other than accounting, auditing the  financial statements determines whether those statements are prepared in accordance with  generally accepted accounting standards. You could say that this kind of audit users of  financial statements provides objective and independent opinion on the truthfulness and  honesty of the data presented in financial statements of business entities that are clients. The  application of the system of internal control in the implementation of the audit process is very  important activity in the process of making business decisions to allocate economic resources  and successful management. Information obtained from the analysis answer the question as  business entity in the previous period and how to function in the next period to be maintained  better result. The main goal of any business entity is achieving greater profits. The profit  maximization is striving to achieve the possible cost less and also the achievement of greater  revenues. Profit shown in the financial statements may differ from reality depending on the  way you handled the financial statements or in other words the way reports display where  they can be concealed large gains and losses. From there the auditors are those who weigh the  reality of participants&#039; data in financial reports. How the financial result is a real set, so will be  better and better decisions are made based on such information.  The advantages of better financial reporting are significant, hence the actions needed to  achieve those benefits are complex and comprehensive. As such we list the following  activities: improving the framework of financial reporting; strengthening of key factors  within the financial reporting; supporting the audit profession; supporting education, training  and public awareness. The main and primary objective of financial reporting is to provide  access balanced between financial reporting and audit requirements, which means meeting the  needs of different users of financial information but also will be complex to burden the  functioning of the corporate sector.  In practice, here are three main reasons to perform the process of analyzing financial  statements and financial indicators achieved:  1. The need for continuous monitoring of their own situation analyzes achieved financial  indicators, financial instruments are planned and implemented financial control; 2. Calculation and analysis of financial indicators of business partners with whom the  business entity enters into a variety of business relationships;  3. When investing in securities to thoroughly check the solvency of the issuer of the  securities or of potential investors to provide all relevant information for making decisions  about investing in capital to protect against possible speculative things.  Keywords: Accounting, system, Analyze, process, financial statements , Information,  financial reporting]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1298]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2309">
    <dcterms:title><![CDATA[The European Union Developing As A Political System  And Its Budget]]></dcterms:title>
    <dcterms:abstract><![CDATA[In this article, the political system of European Union, which holds an important position in  the international system with the Lisbon Treaty in 2009, and its budget procedure, which is  an important issue in the political systems, are examined and investigated. States make the  budget with the aim at achieving the revenues and expenditures effectively. In 1967, with the  establishment of the EC (European Communities), the European Union (EU) as well as  national governments initiated to make the Budget. The dream of setting up the Union in  Europe has become reality as the EU has been formed. The EU plays a role as a political  actor in the international system. In this study, the political institutions of the EU reached a  position of political system and the budget positions of the institutions’ views in the budgetmaking  process are discussed. Also, the budget of the period 2007 – 2013 created after the  Lisbon Treaty is studied. The expenditure items given the highest priority in the EU Budget  such as Sustainable Growth are discussed.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1123]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2310">
    <dcterms:title><![CDATA[Finance Of Global Goods In Sustainable Development: Applicability Of Global Taxation]]></dcterms:title>
    <dcterms:abstract><![CDATA[Sustainable development is programming of life today and in the future, in such a way to  establish a balance between human being and nature and to enable future generations in  fulfilling their needs. This concept contains growth and evolution policies in socio-economic,  ecologic, political, spatial, cultural dimensions.  There are some important issues in agenda of countries in order to deal with problems such as  development, growth, preventing unemployment and inflation. These problems have made  themselves evident with the process of globalization particularly during the 1980’s. United  Nations, OECD, EU and other voluntary institutions felt that they need to implement some  guiding and repressive policies in order to ensure that scarce sources to be used efficient in  economic development with a skeptical view on future generations’ welfare.  In the post-1980 period initiated with the “globalisation phenomenon”, the development in  informatics, transportation and communication technologies has caused the globe to narrow  rapidly and has created an environment in which geographical frontiers among all the  countries in the world are transcended and cooperation and trade in economic, social, cultural  fields are developed. The process initiated with globalisation has brought some public good  and service needs (environment, health, knowledge, peace, security, etc.) that concern all the  societies into agenda. As individual countries fail to satisfy the supply and finance of these  goods, common cooperation worldwide is needed and hence the concept of “global public  good” started to take part in the public finance literature. The first study on the concept,  namely “Global Public Goods; International Cooperation in the 21st Century” under the  United Nations Development Programme was published in 1999 and later on quite a few  studies on the aforementioned concept have been prepared within the bodies of national,  international and supra-national institutions, establishments.  This work provides an examination of studies on application of ‘global tax’ as a fiscal  precaution taking account of national, international and supra-national effects the in relation  between global public goods and sustainable growth.  Keywords: Sustainable Development, Globalization, Public Good, Global Public Good, Tax.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1294]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2311">
    <dcterms:title><![CDATA[Economic Structure in a Rural Area in the 19th Century:  A Comparison of Eleven Villages of Bartın District of Viranşehir Sanjak]]></dcterms:title>
    <dcterms:abstract><![CDATA[This study aims to examine the existing economic structure of a rural area of  Ottoman Empire in 19th century. The sample field of the study is eleven villages of  Bartın district, a significant coastal town of Ottoman Empire. Voluntary sampling was  used in choosing the villages and attention was paid on choosing villages which could  reflect the overall situation of the region in terms of economic structure. By looking  into the Temettüat registers of the examined district for the year 1844, these results  were tried to be identified.  Keywords: Bartin district, Temettüat Registers, 19th Century, Ottoman Empire,  Viranşehir Sanjak, Economic Structure,.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1315]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2312">
    <dcterms:title><![CDATA[Why Gold Dinar in International Trade as Medium of Exchange: Descriptive Analysis  of History of Gold Money, Trends, Perspectives and Implications]]></dcterms:title>
    <dcterms:abstract><![CDATA[This paper argues certain perspectives of using Gold Dinar in bilateral or multilateral  exchange between any nations worldwide. It is to show stability and security of the trades  where no one is negatively affected by fluctuations if merchandises were exchanged in a  particular currency. Globalization and advancement in IT had a huge impact on the world’s  economy in general, and many nations suffer from it while others become richer and richer.  Therefore it is urged to find a better solution for the present and the future generations. It is  obvious that something is not compatible in all those things. In recent times many scientists  and Islamic scholars stress on importance of gold standard and Gold Dinar as a medium of  exchange which a few countries have already introduced. It is the prime time where all  Islamic scholars, economists, professors and any other contributors should be involved to  come up with the best alternative to current fiat money.  After the Malaysian and Indonesian crises in 1997-98 it indeed has happened that many of  the aforementioned are involved to search the way out of this turbulent economic era. In this  regard, we will try to explain fundamentals of Gold Dinar or gold money since the ancient  time where exchange was either in dinar (gold) or dirham (silver). In addition it will be shown  possible implications whether are permanent or temporary issues in international trade. Others, like some statistical data will be introduced throughout the history until today. This  paper is divided into several parts like introduction, historical background of the gold,  statistical facts of the gold money/Gold Dinar, fiat money in brief, benefits and disadvantages  of Gold Dinar as well as fiat money, limitations and further research and conclusion.  Keywords: gold, Gold Dinar, silver, dirham, international trade, history, bilateral trade,  multilateral trade, currency, nations,]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1278]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2313">
    <dcterms:title><![CDATA[Engineering of microalgae for biofuel production]]></dcterms:title>
    <dcterms:abstract><![CDATA[Increasing of the world population along with the economic wealth deepens the energy crises  every day. Hence we need to find the new alternative energy sources that will satisfy the  energy demand and concomitantly deliver no emission to the environment.  In this particular situation, plants offer us a highly efficient and effective solutions. However  use of higher plants for such purposes can cause several problems such as food competition,  water shortage, arable land, fertilizer etc. Algae are tiny biological factories that use  photosynthesis to transform carbon dioxide and sunlight into energy so efficiently that they  can double their weight several times a day. As part of the photosynthesis process algae produce oil and can generate 15 times more oil per acre than other plants used for biofuels,  such as corn and switchgrass. Algae can grow in salt water, freshwater or even contaminated  water, at sea or in ponds, and on land not suitable for food production.  We are working on Chlamydomonas reinhardtii and some other algae to increase their  biomass and lipid production which can in future stand as an alternative energy source for  next generation. We started our research with Chlamydomonas reinhardtii since it was a  model organism. Chlamydomonas reinhardtii is a single celled photosynthetic microorganism  and produces a kind of lipid which can be easily converted for biofuel production. The  process of making biodisel from algae contains a number of seperation steps; separating the  algea from the media, separating the oil from the algea and removing the glycerol from the oil  to lower the viscosity. Hence our aim is to produce a high biomass algea strain containing a  high amount of lipid which can be efficiently used for biodiesel production.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1248]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2314">
    <dcterms:title><![CDATA[TOWARDS SUSTAINABLE TRANSPORT POLICY AND HARMONIZING EXTERNAL TRADE BY MODE OF  TRANSPORT: MACEDONIAN CASE]]></dcterms:title>
    <dcterms:abstract><![CDATA[There is a growing imbalance between modes of transport in all over the world. The increasing success of  road and air transport is resulting in ever worsening congestion, while, paradoxically, failure to exploit  the full potential of rail. But saturation in certain parts of the European Union must not blind us to the  fact that outlying areas have inadequate access to central markets. In this context the main engagement  in the trans-European policy is to pursue the optimization of the interregional transport services at the  European level through a multimodal approach and interoperability for each transport mode. Coherent  transport policy can contribute to reduction of the budget expenses for the transport sector by providing  the conditions for efficient management of infrastructure or the instruments for internalization and  reduction of transport external costs.  For Macedonia case, transport plays essential role for economic development. Regional co-operation in  Western Balkans is of even greater importance today. From a commercial point of view, the Union is the  main trading partner for Western Balkans, and its business cooperation with these countries has  increased in importance.  But, one mode of transport is consistently predominant. Road transport was the main mode of transport  used for trade with European countries. The analysis of external trade shows that road transport was by  far the most used mode of transport for trade with 92% by value. But in terms of volume, this accounted  for 89% over the five years. Also showing a higher percentage in terms of volume than value, rail  transport accounted only between 12-20% by volume and between 5-10% by value.  In addition, the Republic of Macedonia should take advantage of its position, harmonize all transport  modes, because such as South-East European country, it is at intersection of routes to Balkans,  Mediterranean and Caspian Region and Asia. Corridors VIII and X are expected to be ones of the impulses  to generate economic development among countries of Western Balkans.  Sustainable transport is an enormously complex and dynamic subject, and it can be concluded that the  transport system in this region can be improved by favoring those transport modes which are more  effective and environmentally friendly. Key words: sustainable transport, sustainable development, transport modes, road transport, external  trade, Western Balkans]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1357]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2315">
    <dcterms:title><![CDATA[The Fishery Potential And Sustainable Aquaculture In Portugal]]></dcterms:title>
    <dcterms:abstract><![CDATA[In this research, the history of fishery sector and the current situation of fishery sector in  Portugal have been investigated, capture and development and potential of aquaculture sector  have been studied. Portugal is located in southwestern Europe and it is on the Iberian  Peninsula. Portugal has an important place with its total fishery production in Europe. In  1964, total fishery production which was 601.929 tonnes fell down to 207.058 tonnes in 2009.  The main reasons of this decrease in total production are sustainable production that cannot be  maintainet consistently, misuse of resources and difficult duration of adaptation and  adjustments to European Union Regulations. Nearly 97% of total fishery production is from  catching, whereas 3% is from farming. In this case it is clear that capture production is more  developed than aquaculture production. In 2009, capture production was 200.365 tonnes and  the most captured species are sardine, chub mackerel, Atlantic redfishes nei, Atlantic horse  mackerel.  Fish farming in Portugal, which started with rainbow trout production in 1965, has developed  rapidly by gilthead seabream and european seabass production and reached to 6.693 tonnes  per year according to 2009 data. According to 2008 data Portugal has 1392 fish farms and  they covered 1587 hectares. The main farmed species are grooved carpet shell, gilthead  seabream, turbot, pacific cupped oyster, european seabass and rainbow trout. Import and  export amounts of Portugal on fisferies are very high compared to Turkey. Portugal has great  potential about capture and especially aquaculture production. Thus Portugal has to improve  its aquaculture sector within sustainable productions and there must be proper management by  fish farms and governement to spread sustainability all over sector. In the future aquaculture  of Portugal will start to increase rapidly. Therefore Turkey has to improve the relations with  Portugal and they should collaborate closely.  Keywords: Portugal, Fishery, Aquaculture, Sustainability, Development]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1230]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2316">
    <dcterms:title><![CDATA[How sustainability orientation makes market-oriented firms more market-oriented]]></dcterms:title>
    <dcterms:abstract><![CDATA[Globalization and competition have forced most firms to develop competitive advantage in  order to compete and survive. In this regard, market orientation and sustainability orientation  can play a crucial role in rendering firms a competitive advantage. Market orientation relates  to satisfying current and future customers’ needs. Literature indicates that market orientation  contributes positively to business performance, and that market-oriented firms outperform  non market-oriented firms. As a result, firms are forced to be market oriented even though  becoming or increasing or maintaining a market orientation is costly, complex, and timeconsuming.  Therefore, the costs of becoming market oriented must at least be offset by  additional revenue. One of the sources of such additional revenue can be obtained by  adhering to the principles of sustainability orientation (e.g., triple bottom line), which  captures the whole set of values, issues and processes that firms must address in order to  minimize any harm resulting from their activities and to create environmental, social and  economical value. Thus, it is expected that firms that follow sustainability principles in  addition to being market oriented should outperform firms that are market-oriented only. The  premise for such expectation is that customers are more attracted to firms that care also about  social and environmental aspects of society (and not just financial) than firms that are marketoriented  only (i.e., care about customers’ needs just for financial reasons). The purpose of this  study is to explore relative contribution of market-oriented firms, and market-oriented firms  with a sustainability orientation. To assess relative contributions of both the orientations, we  speculate a trade-off between them, and recommend that any additional revenue generated  from sustainability initiatives should be redeployed to enhance market orientation that  contributes further to enhancing business performance.  Keywords: Market Orientation, Sustainability, Business Performance, 3BL]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1094]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2317">
    <dcterms:title><![CDATA[Classification Of Emg Signals Using Decision Tree Methods]]></dcterms:title>
    <dcterms:abstract><![CDATA[Nowadays, Usage of EMG signals are increasing very fast among the Medical Professionals  to determine specific disorders. Recent Computational Intelligence studies show that EMG  signals can be processed by machine learning methods. The aim of our study is to implement  an accurate system to classify EMG signals using decision tree algorithms. We preprocessed  the EMG signals and used autoregressive method (AR) for feature selection. Features are  reduced by different filtering methods and applied to decision tree classification algorithms,  namely Simple CART, C4.5, Random Forest and Random Tree. EMG signals are classified  as Myopathy, Neuropathy and Normal. All the data are compared each other on the table try  to find out the best classification and feature reduction methods. While tree algorithms  classify the data with the accuracy between %89, 82 and %99, 25, feature reduction slightly  affects the accuracy of the classification methods. It has been shown that a successful  automatic diagnostic system implemented to classify EMG signals by using decision tree  algorithms. Furthermore, future reduction may help to increase the accuracy of the system.  Keywords: EMG, Neuropathy, Myopathy, Simple CART, C4.5, Random Tree, Random  Forest, Feature reduction.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1185]]></dcterms:extent>
</rdf:Description></rdf:RDF>