<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/3161">
    <dcterms:title><![CDATA[Assessing International Accounting Harmonization Using Izomorfism]]></dcterms:title>
    <dcterms:abstract><![CDATA[The purpose of this study is to tell the convergence process which is being tried to be  created by using the izomorfism concept with the standards of international accounting and  financial reporting about accounting records and financial reporting throughout the country.  Convergence is the activity in which accounting and related sections work together with the  purpose of contributing to the developement of a team of accounting standards for every country  to be able to use them globally. However, in the studies done in this concept direction it is seen  that, by ignoring the differences between countries and the negativenesses resulted form county  dynamics, these studies gradually turn into the shape of an obligatory izomorfism. Obligatory  izomorfism concerns the way in wich organizations are subject to external pressure, either from  organizations they depend upon, or from more general cultural expectations. We think that , as a  result of these applications, in the future the regulations that each country will form by adding  their own dynamics will come out and the applications will be similar, not the same.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[298]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3162">
    <dcterms:title><![CDATA[Assessing International Accounting Harmonization Using Izomorfism]]></dcterms:title>
    <dcterms:abstract><![CDATA[The purpose of this study is to tell the convergence process which is being tried to be  created by using the izomorfism concept with the standards of international accounting and  financial reporting about accounting records and financial reporting throughout the country.  Convergence is the activity in which accounting and related sections work together with the  purpose of contributing to the developement of a team of accounting standards for every country  to be able to use them globally. However, in the studies done in this concept direction it is seen  that, by ignoring the differences between countries and the negativenesses resulted form county  dynamics, these studies gradually turn into the shape of an obligatory izomorfism. Obligatory  izomorfism concerns the way in wich organizations are subject to external pressure, either from  organizations they depend upon, or from more general cultural expectations. We think that , as a  result of these applications, in the future the regulations that each country will form by adding  their own dynamics will come out and the applications will be similar, not the same.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[242]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/347">
    <dcterms:title><![CDATA[ASSESSING PRAGMATIC COMPETENCE OF L2 LEARNERS]]></dcterms:title>
    <dcterms:abstract><![CDATA[The purpose of this paper is to explore the components of pragmatic competence for L2 learners. Developing pragmatic competence in a second/foreign language has been addressed in many articles and publications on cross-cultural and interlanguage pragmatics (Bardovi-Harlig, 1999; Barron, 2003; Blum-Kulka, House, &amp; Kasper, 1989; Cohen &amp; Ishihara, 2005; Ishihara &amp; Cohen, 2010; Kasper &amp; Blum-Kulka, 1993; McConachy &amp; Hata, 2013; Trosborg, 2010; Wigglesworth &amp; Yates, 2007; etc.). The Common European Framework of Reference for Languages (Council of Europe, 2001) also addresses this issue. Their stance is that communicative language competences include linguistic, sociolinguistic and pragmatic competences. Pragmatic competence itself includes learner’s knowledge of the principles according to which messages are: a. organized, structured and arranged (discourse competence); b. used to perform communicative functions (functional competence); c. sequenced according to interactional and transactional schemata (design competence) (Council of Europe, 2001, p. 123). Roever (2005) chose three components for his web-based test of pragmatic competence: speech acts, implicatures and routines. Research on interlanguage pragmatics often focuses on speech acts, politeness, use of formulaic expressions, mitigation, etc.   	In determining L2 learner’s pragmatic competence we face two major problems:  1. what components of learner’s interlanguage to measure; and   2. how to measure them.   	In this paper, we first define interlanguage pragmatics. Then we refer to issues referring to pragmatic competence and components that are relevant for its development. Finally, we discuss instruments and methods of testing interlanguage pragmatic competence.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2015-12]]></dcterms:date>
    <dcterms:extent><![CDATA[2959]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1575">
    <dcterms:title><![CDATA[Assessing the companies’ process of IFRS adoption in  Romania]]></dcterms:title>
    <dcterms:abstract><![CDATA[The purpose of this paper is to find and analyze the process of accounting  standard adoption in Romania, regarded from companies’ point of view, as  well as to discover the issues faced by economic entities. This paper  focuses also on the importance of disclosure regarding the consolidated  financial statements in the case of listed companies. It examines the  changes that had to be made not only in the ledgers, but also in the  management of the quoted Romanian companies.  The International Financial Reporting Standards have been adopted in  Romania starting 2007, and the companies required to present their  financial consolidated statements are the ones listed, as stated in  European Commission Regulation 1606/2002, without the option of opting  out. In the same time, for the individual financial statements, the  companies apply the national rules, complying with the European  Directives. The implementation of IFRS was a complex process that  brought fundamental changes to the process of accounting reporting.  Although elements from the International Conceptual Framework were  taken in national regulations, such as who the information users’ are, the  definitions or qualitative characteristics, there are also differences that  create the necessity of having two sets of financial statements for the  same listed company.  Transactional analysis is basically the same under IFRS and national rules,  but the different standards may impact how transactions are recorded.  This paper tried to highlight and analyze the differences and the similarities  that characterize the international accounting system IAS/IFRS and the  national Romanian accounting system.  Application of IFRS in Romania is a complex process. Firstly, the process of  harmonization of concepts, vocabulary and referential treatments is a  necessary procedure, which offers the characterization of a universal  accounting language and homogeneous preparations. On the other hand, the introduction of IFRS showed rejection, caused by  misinterpretation of the theoretical topics and processes, produced mainly  from the circumstance that in Romania there are no real short term  needed to apply the international standards.  Keywords: Standard Adoption, Convergence, International Financial  Standards, General Accepted Accounting Standards, Financial Statements.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1586]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2860">
    <dcterms:title><![CDATA[Assessment – Albanian educational system reality and challenges.]]></dcterms:title>
    <dcterms:abstract><![CDATA[This paper stresses the importance of assessment in second language class  today in the Albanian educational institutions, and in particular the advantages of using  assessment in improving teaching and learning. Assessment is generally seen as  something done to students by teachers. Many students may feel panicked and confused.  Tests descend upon them from time to time and have to be ‗got through‘. This paper  discusses the reality of the Albanian teaching and learning institutions in regard to  assessment and tests and the challenges encountered. The study goes on and makes a  modest attempt to give some practical solutions to these challenges and problems]]></dcterms:abstract>
    <dcterms:date><![CDATA[2011-05]]></dcterms:date>
    <dcterms:extent><![CDATA[109]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1285">
    <dcterms:title><![CDATA[ASSESSMENT OF COAL IMPORT PRICES AND IMPORT YEARS IN TURKEY]]></dcterms:title>
    <dcterms:abstract><![CDATA[Keywords:Energy; Coal; Import Prices; Cluster Analysis; Block Diagram; Turkey.  ABSTRACT  Statistical analysis techniques are one of the important analysis techniques for the energy issues. In this paper, coal import prices ($) and coal import years (2000-2010) in Turkey are assessed by using the statistical analysis techniques including cluster analysis and block diagram. Through the results from the cluster analysis, it was determined that three different groups of coal import years and two different groups of coal import prices. After, the results of cluster analysis supported the block diagram. Finally, this study shows that the beneficial to statistical analysis techniques such as cluster analysis and block diagram for grouping in the coal import prices ($) and coal import years (2000-2010).]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-24]]></dcterms:date>
    <dcterms:extent><![CDATA[2060]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2233-1565     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3436">
    <dcterms:title><![CDATA[Assessment of the Teachers of Social Sciences Education at Grade Four and Five by the Pre-Service Teachers as for Teachers’ Use of Teaching Strategies, Methods-Techniques and Equipment]]></dcterms:title>
    <dcterms:abstract><![CDATA[This study explores to what extent primary school teachers use teaching  strategies, methods-techniques and equipment in primary school grade four and five in  Social Sciences Education course. To collect data, an in-class observation form was used.  It consists of personal information, the teaching strategies, methods-techniques and  equipment. The participants of the study are the pre-service teachers at the department of  Primary Education at Atatürk University. They have taken the “Social Sciences  Education” and “School Experience” courses. The pre-service teachers have filled in the  observation forms by observing the primary school teachers in the classroom. The data  were analyzed by means of SPSS statistical program and some suggestions were made.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2009]]></dcterms:date>
    <dcterms:extent><![CDATA[349]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2030">
    <dcterms:title><![CDATA[Association of Poem and Music in Turkish Culture Language]]></dcterms:title>
    <dcterms:abstract><![CDATA[Key words: Poems, Music, Dance, Bektashisim, Shaman  ABSTRACT  If we consider the historical development of Turkish culture language, it is seen that association of poem and music has begun with ceremonies of religious-mystical types called as Shaman. As far as we follow, dances of Shamans also have gone with this association that has begun twenty-four centuries ago. In this context, Shamans are the oldest and the first poets, music lovers and artisans of Turkish culture. We have been able to carry this period, in which poem, music and dance performed together, to the tenth century that is the century Turks begun to accept Islam. As of this date, increasing of work sharing and number of profession branches in Turkish communities put an end to this collocation of poem, music and dance in ceremonies of Shamans and then of Kams afterwards Islam. By leaving this association, poem and music created a particular form apart from dance. The increasing dominance of Islamic religion among Turks has deepened this separation also in sense of language. As from XI century, therefore, encomiasts grown by Arabic and Persian language and culture began to take the places of Shamans, Kams and Ozans in the palaces of Ghaznavid and Seljuk. Afterwards Islam, as from XIII century in particular, as a result of increasing number of sufistic religious orders originating from Arabic and Persian, such as Mevleviyeh and Alevi-Bektashisim, it is seen that association of poem and music was dragged in a more different channel and continued. While “Mevlevi Sema Ceremony”, which appears again in accordance with Mevleviyeh morals, accompanies with the poem and music came together in context of Mevleviyeh tradition; “Alevi-Bektashi Semah Ceremony” accompanies with the poem and music in context of Alevi-Bektashi tradition. As from XVI century, as a result of decreasing effects of sufistic movements; minstrels who perform their non-religious poems in company with their instruments, has grown up in context of the tradition that we called as “Minstrelsy Tradition”.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[IBU Publishing]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-03]]></dcterms:date>
    <dcterms:extent><![CDATA[2005]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3109">
    <dcterms:title><![CDATA[Attempt of Problematizing the Implementation of the European Bologna  Process in Higher Education in South Eastern European Countries that are  not Members of the European Union]]></dcterms:title>
    <dcterms:abstract><![CDATA[World economic crisis has variously impacted higher education in the  countries of the Europian Union and South East European Countries, which are not  members of the European Union (Albania, Bosnia and Herzegovina, Croatia,  Montenegro, Serbia, The Former Yugoslav Republic of Macedonia, Turkey). In some  countries, there was a significant increase in appropriations for higher education, but  in some there was a drastic fall in investment in higher education. In the advanced  ICT environment of the South Eastern European countries, countries which are not  members of the European Union were given a global technology demand: high  quality education, despite high cost and general economic, social and political  opportunities. Many countries faced the most growing problems, and it led to a very  slow or even stopped process of applying the basic principles of Bologna. South  Eastern European countries, to some extent used to the crisis, couldn&#039;t sufficiently  recognize oncoming dangers they have experienced.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[713]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1965">
    <dcterms:title><![CDATA[Attitude of Secondary School Students towards Learning English Through Project-Based Learning]]></dcterms:title>
    <dcterms:abstract><![CDATA[Key words: Project-based learning, Humanistic approach, teaching English, active learning, efficiency of PBL  ABSTRACT  In recent years, the methods providing active learning have begun to play a crucial role in the field of education as the result of the humanistic approaches doctrines. One of these methods that help students to be part of the learning process is project-based learning. PBL is a new method offering active learning by engaging students with authentic problems and projects. It encourages creative thinking during learning as it helps students to learn by finding out solutions for everyday problems. It gives learners the opportunity to learn through experience since it includes producing new projects for solving actual problems. In this paper, we deal with the implementation of this method in English lessons by offering a new way of teaching English. English language teaching needs new methods, as the conventional ones are usually considered inadequate in Turkey. Reasons such as the great difference between Turkish language and English language and the difficulty of learning a new language and culture cause English teaching to be a problematic area. Hence, we aim to show the efficiency of another method that is generally used in fields of Science and Mathematics. The benefits of PBL, the problems encountered during implementation of PBL in English classes, and the attitudes of the secondary school students towards learning English through PBL are the main points of this study. We intend to determine the efficiency of PBL and to find out the learners’ opinions and emotions about this promising method by a study carried out among secondary school students learning through PBL.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[IBU Publishing]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-03]]></dcterms:date>
    <dcterms:extent><![CDATA[1811]]></dcterms:extent>
</rdf:Description></rdf:RDF>