<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/808">
    <dcterms:title><![CDATA[International Transmission of Stock Market Movements for Turkey, U.S., England, Germany, Japan]]></dcterms:title>
    <dcterms:abstract><![CDATA[The degree of integration of financial markets around the world increased significantly during the late 1980s and 1990s. While international financial markets have become progressively interdependent, international spillover effects have broadly been considered around the world recently. This paper investigates international transmission stock market movements by co-integration testing, Granger causality testing and Vector auto regression (VAR) system. We examine international spillover effects between the major developed markets (U.S., England, Germany, and Japan) and the emerging markets (Turkey). Consequently, we find co-integration in almost all of the cases under %1 confidence interval. On the one hand, according to the results of the Granger causality tests, there are causality from Turkey stock market to US, Germany and Japan stock markets, from US. Stock market, from England stock market to US, Germany and Japan stock markets. There isn’t causality from Japan stock market to others stock markets. By the result of VAR analysis, all markets affected mostly their own shocks. On the other hand, US Stock market explains with the highest ratio of 16.50% England stock market with the forecast error variances at the end of the 3-day period and Germany stock market explains with the high ratio of 3.27% England stock market with the forecast error variances at the end of the 18-day period. Finally, there is low interaction between all other stock markets included in analysis.   Keywords: Stock markets, Co-integration testing, Granger causality testing, Vector auto regression (VAR) system.  ]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2583]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/807">
    <dcterms:title><![CDATA[The Necessity of Establishing Helicopter Emergency Medical Service (Hems) in Bosnia And Herzegovina]]></dcterms:title>
    <dcterms:abstract><![CDATA[Once someone is seriously injured in incident site or need emergency transportation from one to another adequate medical facility for further treatment often the hope of those persons is a Helicopter Emergency Medical Service (HEMS).  In medicine term “golden hour” is always a question of life or death. Every saved minute for ill/injured patient within “golden hour” is often crucial for saving patients live and increases his/her chance to survive and to reduce other effects to minimum. This has importance when we consider the relief of Bosnia and Herzegovina (B&amp;H) whose land is very hilly with an average altitude of 500 m which slows down the quick response, and also due to high number of deaths in road accidents during last year’s, necessity for transportation organs, blood, etc. The doctor and paramedic (medical technician) as crew members of aerial asset can quickly work to stabilize condition of injured person from inaccessible areas, landmines areas, or any incident/accident site. Because of mentioned reasons it’s necessary to conduct research that will show need for development of HEMS (Helicopter Emergency Medical Service) that play a significant part in modern Emergency Medical Systems (EMS) in many countries.    Thus, the primary objective of an article is to examine the current status and organization of the HEMS in B&amp;H, evaluate the progress in the organization of HEMS over the last years, and make literature review and comparison to some other EU countries regarding HEMS missions. This comparison will show big differences in HEMS available assets and difference in completed missions in EU countries in comparison to B&amp;H.  Finally, as an expected result many patients throughout world owe their life to the availability of rapid and effective medical services that is crucial in most emergency situations and that’s reason why is necessary to develop more efficient and effective HEMS in B&amp;H.    Keywords: Helicopter Emergency Medical Service (HEMS), golden hour, emergency management, ill/injured patients.  ]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2654]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><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/805">
    <dcterms:title><![CDATA[The Balanced Scorecard as a Performance Measurement Tool in Terms of Strategic Management]]></dcterms:title>
    <dcterms:abstract><![CDATA[An efficient performance appraisal system has great importance for the enterprises challenging in complex environments to achieve success. Performance indicators are used to evaluate, control and develop the processes for the enterprises to achieve their aims and objectives. Additionally, performance indicators are also used to compare the performances of the enterprises, factories, departments, teams and individuals. For appraising performance of the enterprises, financial indicators focused conventional performance appraisal techniques, have been commonly used. However, the performance appraisals dealing with only financial indicators are not considered adequate to evaluate the performance of enterprises, currently. Recognizing the weak points of the financial indicator focused performance appraisals, researchers have started to study multi-dimensioned performance approaches. In this regard, it will be an appropriate solution to take, not only financial dimension but also other dimensions, into consideration, when the aim is to design a performance appraisal system for enterprises.  The balanced scorecard, which is one of the multi-dimensioned appraisal techniques, to evaluate organizational performance, is a strategic planning and management system that translates an organization’s mission and strategy into a balanced set of integrated performance measures. A broad range of performance measures and business goals can be incorporated in the scorecard. The balanced scorecard is used extensively in business, industry, government, and nonprofit organizations worldwide, to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance in terms of strategic goals.  In this study, the concept of performance will be explained, balanced scorecard method, which is one of the multi-dimensional performance measurement methods, will be discussed in detail. Finally, the application of balanced scorecard analysis will be realized in a medium-sized industrial enterprise.  Keywords: Strategic management, performance measurement, balanced scorecard.  ]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2647]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/804">
    <dcterms:title><![CDATA[The Role of Qualifications of Accounting Profession in the Prevention and Detection of Accounting Frauds in Companies in Bosnia And Herzegovina]]></dcterms:title>
    <dcterms:abstract><![CDATA[The meaning and purpose of preparing and presenting financial statements of legal entities is collecting true and fair information from different users of financial statements who are on financial positions, which results in cash flows of the legal entity during a determined period. Unfortunately, the practice of financial reporting in the world, and here, largely weighed down by using illegal accounting techniques aimed showing financial position and success in accordance with the interests of the accountant / manager / owner of the company. The public expects auditors to detect all frauds in an entity committed by employees and managers. Unfortunately, the expectation that the auditor detects all accounting fraud committed in an entity is only a utopia for those who do not know the role and task of the audit. Hope for more efficient detection of accounting fraud today is a new discipline of accounting - forensic accounting and a new accounting professional title - forensic accountant. Unfortunately, in Bosnia and Herzegovina’s higher education institutions there is no systematic and scientific study of the discipline of forensic accounting, or an aim to implement the training and certification program for forensic accountant. The consequences of this situation are extremely negative for the whole economy, whereas business scams in the financial statements are followed, detected and prevented by the supervisory authorities and external auditors in accordance with their domain of activity, but research and practice around the world has shown that this is still an insufficient type of prevention.     The purpose of this paper is to provide a comparative overview of the roles of various qualifications of accounting profession in the active prevention and detection of accounting frauds in the companies, while the final aim of this paper is the presentation of relevant characteristics of forensic accounting as a relatively young scientific discipline, as well as highlighting the role of forensic accountant as a new accounting professional qualification in the fight against accounting frauds.    Keywords: accounting fraud, certified accounting technician, certified accountant, external auditor, forensic accountant.     ]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2592]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/803">
    <dcterms:title><![CDATA[The Impact on Specialization of the Effect of Business Department and Business Enrichment: Mediterranean Region Agencies in Turkey]]></dcterms:title>
    <dcterms:abstract><![CDATA[Businesses organize according to environmental conditions and they are structuring according to their country, sector and culture. There are some differences between the sectors like segmentation of jobs, determination of powers, creation of business teams and management levels to design. Therefore, each management organizes with its special structure. According to managements, the most efficient and effective working area is that structure allows to specialize their personals. The structure which, is both compatible with the environment and allowing for development of employees, consolidates position of enterprises in the sector. It is important that compliance with environmental, environmental innovations, transfer to their business processes and specialization of employees in the business unit, adopting innovations and learning study for supremacy in the sector of their business. Businesses must focus on business section for a structure that allows to the specialization of employees. Business structure is divided into two business segmentation for specialization of employees in the literature. When targeting specialization, employees of the business units are divided into very small units, according to some academics, combining of business and specialization of employees aims in the businesses.   Simplification of business units as small and narrow or combining of jobs, enrichment of jobs, improving of jobs relate structuring of business. The mechanics of the business structure depends on business units subdivide and detailed descriptions. All these mean that business units show elastic defines organically. For this reason, the possibility of specialization depends on settlement within the business.     This study connects specialization and business units. “How does specialization ensure?” “Should business-unit area be large or not?” “Is there any optimum point for the business is of specialization?” “Is there any impact of the business structure on the specialization?” The study seeks answer to the above mentioned questions. This research is done on business in the Mediterranean region of Turkey.    Keywords: business department, business enrichment, specialization, organizational structure, mechanic organization, organic organization.  ]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2663]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/802">
    <dcterms:title><![CDATA[The French Revolution and Rousseauism - Review of the Impact of Jean Jacques Rousseau’s Teaching to the Political Activities of French Revolutionaries (1789-1795)    Francuska revolucija i Rusoizam – osvrt na uticaj učenja Žan Žak Rusoa na političko djelovanje francuskih revolucionara (1789-1795)]]></dcterms:title>
    <dcterms:abstract><![CDATA[The French Revolution was preceded by a long intellectual and ideological preparation that was significantly marked by works of Jean Jacques Rousseau, especially by his Social contract. Hence, the Rousseau is one of many french thinkers whose teachings influenced this epochal event and inspired french revolutionaries during the whole revolutionary period. It is considered that Rousseau announced the French revolution and was its guide. From Burke to Quinet and Taine, many in the French revolution recognized precisely his dominant influence. And they were right, especially if we take into consideration the widely accepted Francois Furet&#039;s opinion on how exactly the Revolution proclaimed itself the heir of Rousseau and that Rousseau&#039;s principle according to which no one can rule unless authorized by the people, gathered without differences, all the revolutionary currents. Taking into account his undoubted contribution and the fact that his political theory in general, and especially his concept of indivisible and inalienable popular sovereignty, despite certain internal contradictions, is the culmination and ultimate logical consequence of the pre-revolutionary bourgeois political thought, the author&#039;s intention in this work is to show how Rousseauism influenced the French revolution and the political activities of the revolutionary leaders.    Sažetak: Francuskoj revoluciji prethodila je duža intelektualna i ideološka priprema koju su u značajnoj mjeri obilježila djela Žan Žak Rusoa, posebice njegov Drušveni ugovor. Otuda je Ruso jedan od brojnih francuskih mislilaca čija su učenja uticala na ovaj epohalni događaj i koja su nadahnjivala francuske revolucionare u toku čitavog revolucionarnog perioda. Često se smatralo da je upravo Ruso najavio Francusku revoluciju i poslužio joj kao vodič. Od Berka, preko Kinea, pa do Tena, mnogi su u Francuskoj revoluciji prepoznali upravo njegov pretežan uticaj. I bili su u pravu, posebice ako se ima u vidu i široko prihvaćeno mišljenje Fransoa Firea o tome kako se upravo Revolucija proglasila Rusoovim baštinikom, te kako je Rusoov princip sukladno kojemu niko ne može da vlada ukoliko nije ovlašten od strane naroda, okupljao, bez razlike, sve revolucionarne struje. Uzimajući u obzir Rusoov nesumnjiv doprinos kao i činjenicu da je njegova politička teorija u cjelini, a posebice njegova koncepcija nedjeljive i neotuđive narodne suverenosti, uprkos pojedinim unutrašnjim suprotnostima, vrhunac i krajnja konsekvencija predrevolucionarne građanske političke misli, namjera je autorice da u radu prikaže uticaj rusoizma na Francusku revoluciju i na političko djelovanje revolucionarnih vođa.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[Social Sciences Research Center of International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2369]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-5706     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/801">
    <dcterms:title><![CDATA[Unresolved constitutional issues in the controversy and disagreement on the state organisation and on the fiscal system of Bosnia and Herzegovina    Neriješena ustavna pitanja u svjetlu kontraverzi i neslaganja o državnom uređenju i fiskalnom sistemu Bosne i Hercegovine]]></dcterms:title>
    <dcterms:abstract><![CDATA[Institutional (in) ability of the Dayton agreement to integrate conflicting national community politically and ideologically in a democratic community, caused different and often conflicting opinions on &quot;the spirit of Dayton&quot; and the consequences of such a regulation on the viability of the Bosnian society and the state of Bosnia and Herzegovina itself. The authors elaborate such disagreements on the system of government on the theoretical, legal and political level, on one hand. On the other hand, the authors give arguments that the thesis that the constitutional order of BiH ignores its financial sovereignty concluding that Bosnia and Herzegovina is financialy sovereign as one confederation could be. In the core of the legal debate on state regulation are different approaches to the allocation of responsibilities between state and entities, and to the organization of government. In this debate, the dominant question is whether Bosnia and Herzegovina is considered a federation or a confederation. In the disagreement of the national and political elite, the conflict based on ethno-national conception of ethnic homogeneity and national sovereignty over their territories, is dominant.  The solution for the viability of Bosnia and Herzegovina is observed through two conceptual levels. In the first one, the involvement of the international community, especially the European Union, in designing the changes of  Dayton seems inevitable. Per second one, Bosnia and Herzegovina will be left to reconcile by herself the present irreconcilable differences of their national political elites. In both cases, the minimum acceptable framework for all legal solutions should include the establishment of mechanisms for the protection of equal individual collective rights, equality of the constituent peoples in the entire national territory, including minority rights, and the adoption and implementation of international charters and conventions on human rights.      Sažetak: Institucionalna (ne)mogućnost odredbi Daytonskog sporazuma da integriraju politički i ideološki suprostavljene nacionalne zajednice u demokratsku zajednicu izazvala je različite, često i oprečne stavove „o duhu Daytona“ i posljedicama ovakvog uređenja po samu održivost društva i države BiH. Autori elaboriraju s jedne strane, neslaganja oko ovakvog državnog uređenja na teorijsko-pravnom i političkom nivou. S druge strane, autori argumentiraju tezu po kojoj ustavno uređenje BiH zanemaruje njenu finansijsku suverenost, iz čega izvlače tezu da je BiH finansijski suverena koliko i jedna konfederacija. U centru pravne debate o državnom uređenju stoje različiti pristupi u raspodjeli nadležnosti između države i entiteta, i organizaciji državne vlasti. U ovoj debati dominirajuće je pitanje treba li se Bosna i Hercegovina smatrati federacijom ili konfederacijom. U neslaganju političkih nacionalnih elita dominira sukob etno-nacionalnih nacrta o etničkim homogenostima i nacionalnim suverenostima nad svojim teritorijama. Izlaz za opstojnost Bosne i Hercegovine se sagledava sa dva konceptualna nivoa. U prvom se involviranje međunarodne zajednice, prije svega Evropske unije, u oblikovanje promjena Daytonskog sporazuma čini neminovnim. Po drugom, Bosna i Hercegovina će biti prepuštena samoj sebi i moraće sama da pomiri sadašnje nepomirljive razlike svojih nacionalnih političkih elita. U oba slučaja minimum prihvatljivog okvira za sva pravna rješenja trebao bi obuhvatiti uspostavljanje jednakih mehanizama zaštite individualnih kolektivnih prava, ravnopravnost konstitutivnih naroda na cijeloj državnoj teritoriji, uključujući prava nacionalnih manjina, te usvajanje i provođenje međunarodnih povelja i konvencija o zaštiti ljudskih prava.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[Social Sciences Research Center of International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2364]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-5706     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/800">
    <dcterms:title><![CDATA[Liberalism vs Multiculturalism - Insight into the Fundamental Concepts and Relationships    Liberalizam vs. multikulturalizam - uvid u temeljne  pojmove i odnose]]></dcterms:title>
    <dcterms:abstract><![CDATA[Paper refers to Liberalism and Multiculturalism as normative theories. Over the basic ideas of those theories goal is to make an introduce/overview of main interactions and influences. As result of interactions between Liberalism and Multiculturalism there are a lot of different concepts on social relations and on Individuality, Community, Freedom, Rights, Equality and Good Life as part of discussion that is not only in focus of Academic community but in focus of those who we know as policy makers or decision makers. It seems that the discussion on those topics as we mentioned will stay open and maintaine crucial influence on the future architecture of social relations and status of basic questions that are in core of the discussion.      Sažetak: Rad se bavi liberalizmom i multikulturalizmom kao normativnim teorijama. Preko temeljnih pojmova kojima se koriste i problemskog područja zajedničkog, objema teorijama u radu se nastoji ponuditi uvid u njihove složene odnose i utjecaje. Ti odnosi za rezultat imaju mnoštvo različitih koncepcija uređenja društvenih odnosa koji se tiču individue, zajednice, slobode, prava, dobrog života, jednakosti kao dio rasprava koje nisu u fokusu pažnje isključivo akademske zajednice već i onih u čijim su rukama mehanizmi moći i odlučivanja. Čini se kako će takve rasprave još dugo važiti za otvorene i izvršiti presudan utjecaj na buduću arhitekturu društvenih odnosa i status temelnjnih pitanja koja (pitanja) rasprava u sebi sadrži.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[Social Sciences Research Center of International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2366]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-5706     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/799">
    <dcterms:title><![CDATA[The Impact of Supply Chain Management Practices on Competitive Advantage and Organizational Performance;   Case: Companies in Bosnia and Herzegovina  ]]></dcterms:title>
    <dcterms:abstract><![CDATA[Over the past decade, the traditional purchasing and logistics functions have evolved into a broader strategic approach to materials and distribution management known as supply chain management (SCM). Effective SCM has become a potentially valuable way of securing competitive advantage and improving organizational performance since competition is no longer between organizations, but among supply chains. Facing uncertain environments, firms have strived to achieve greater supply chain collaboration to leverage the resources and knowledge of their suppliers and customers. This research conceptualizes and develops five dimensions of SCM practice and tests the relationships between SCM practices, competitive advantage, and organizational performance in Bosnia and Herzegovina. Research will be conducted via questionnaire and the target groups are the companies in Bosnia and Herzegovina with developed supply chain management. According to the previous researches the results should indicate that higher levels of SCM practice can lead to enhanced competitive advantage and improved organizational performance. Also, competitive advantage can have a direct, positive impact on organizational performance.    Keywords: Supply chain management; Competitive advantage; Organizational performance; Structural equation modeling.    ]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-04]]></dcterms:date>
    <dcterms:extent><![CDATA[2666]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description></rdf:RDF>