<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/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/1562">
    <dcterms:title><![CDATA[Auditor Independence: The Case of Arthur Andersen and  Enron]]></dcterms:title>
    <dcterms:abstract><![CDATA[The financial statement audit is of vital importance to the stability, growth,  and healthy development of financial markets. Investors, creditors, and  other users of financial statements need reliable financial information.  Auditor independence provides financial statement users confidence in  audited financial statements. Arthur Andersen and Enron have been  chosen as a case study to show how auditor independence influences the  quality of information in audited financial statements. Enron, a leading  energy commodities and service company in the United States of America,  declared bankruptcy in 2001 after it announced it was reducing net income  for current year and previous years due to accounting misstatements. Then  its auditor, Arthur Andersen, failed in 2002. As of the end of May 2002,  Enron’s financial statements were misleading, the effect of these  shortcomings on the dramatic decrease in the price of Enron’s stock.  Arthur Andersen as an auditor of Enron has an important role and  responsibility for misleading numbers presented in Enron’s financial  statements. Enron’s collapse is a significant event in the accountancy  profession because its auditor, Arthur Andersen, was one of the big 5 audit  firms. This scandal due to impairment of auditor independence and  fraudulent financial reporting raises questions of the role of the auditors in  alerting investors, employees, suppliers, customers and the public. The  case study shows that there is a link between non-audit services and audit  independence. Since fees generated by non-audit services greater than  audit fees, providing non-audit services to audit clients violates auditor  independence. The results of this study make suggestions about how  auditor independence should be regulated by policy makers, governments  and professional accounting bodies to ensure adequate regulation of the  capital market.  Keywords: Auditor Independence, Enron, Arthur Andersen, Non-Audit  Services, Financial Statement Audit.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1681]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/906">
    <dcterms:title><![CDATA[AUTOMATED ESSAY SCORING VERSUS HUMAN SCORING:  A RELIABILITY CHECK]]></dcterms:title>
    <dcterms:abstract><![CDATA[New materials have continuously been added to the assessment instruments in ELT day by day. The question of whether writing assessment in ELT can be done via E-Rater® was first addressed in 1996, and this system, which is commonly called “Automated Essay Scoring Systems” in especially America and Europe in recent years, has taken part in the field of assessment instruments of ELT with steady development.     The purpose of this study is to find out whether AES can supersede the writing assessment system that is used at The School of Foreign Languages at Zirve University. It is performed at The School of Foreign Languages at Zirve University. The participants of the study were a group of 50 students in level C that is the equivalent of B1. The beginning of the quantitative study includes the assessment of essays written by C level students at The School of Foreign Languages at Zirve University by three human raters and E-Rater®. After the study it was found that the writing assessment has been currently used at The School of Foreign Languages at Zirve University costs more energy, more time and it is more expensive. Thus, AES was suggested for use at The School of Foreign Languages at Zirve University, which has proven to be more practicable.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2014]]></dcterms:date>
    <dcterms:extent><![CDATA[3375]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2649">
    <dcterms:title><![CDATA[Autonomous English Activities of Prospective EFL Teachers]]></dcterms:title>
    <dcterms:abstract><![CDATA[This study aims to explore whether and how Turkish prospective teachers of English as a foreign language (EFL) engage in English activities outside their undergraduate courses to improve their English language abilities and their reasons for doing so. The research questions include the following: (a) Do the participants engage in out-of-class English activities? (b) If yes, what is the nature of these activities (e.g., the frequency level, the activity type and the reasons)? (c) If no, what are the reasons behind this choice? (d) What is the relationship between their independent English activities and factors such as their personal and educational backgrounds, and year of study?     The study was conducted at the Faculty of Education, in the Department of English Language Teacher Training of a state university in İstanbul, Turkey. Data were collected from 326 Turkish EFL prospective teachers enrolled in all four years of the undergraduate program (90 freshmen, 99 sophomores, 67 juniors, and 70 seniors). A survey consisting of closed-ended and open-ended items was administered to the participants at the end of spring 2011 semester. The survey aimed at obtaining the teacher candidates’ autonomous English use and practice behaviours aside from the departmental requirements.    In order to analyze the data, both quantitative and qualitative methods were employed. Qualitative data gathered from the open-ended items of the survey were grouped under categories and coded. To give an account of the type and frequency of the participants&#039; out-of-class English use and practice, frequency counts of all responses were conducted by using descriptive statistics. In addition, t-tests were run to compare the answers of the teacher trainees at different years of study. The findings of the survey will be presented and implications of the results for teacher education programs will be discussed and recommendations will be proposed.    ]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012]]></dcterms:date>
    <dcterms:extent><![CDATA[957]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/572">
    <dcterms:title><![CDATA[AVRASYA’DA TÜRKLERİN İLK ÇAĞLARI]]></dcterms:title>
    <dcterms:abstract><![CDATA[Bildiride ilk önce Doğu Avrupaya Orta Çağda göç etmiş olan Türk boyları,  Doğu Avrupa’da kurulan Türk devletleri teker teker tanıtılacak, özellikle  Göktürklerin müttefikleri olan Hazarlar üzerinde durulacaktır. Sonra  Kaşgarlının, haritasında Doğu Avrupa boylarını nasıl gösterdiği anlatılacaktır.  Üçüncü konu Volga (İdil) Bulgarları, yazıtları ve dilleri ve bu dilin Çuvaşça  ile olan gramer ilişkileri olacaktır. Volga Bulgarcası ve Çuvaşçanın özellikleri  diğer Türk dillerinden nasıl ayrılmaktadır? Tuna Bulgarlarının dili hakkında  ne biliyoruz? Macarcaya ulaşan en eski Türk etkisi ne olmuştur? Hazarların  dili Bulgar-Çuvaş tipinden miydi, Genel Türkçe tipinden mi? Moğolcanın  Türk dillerine uyan sözcükleri ve ekleri acaba hangi Türk diline en yakındır?  Burada r / l konusundan başka diğer Çuvaş-Bulgar-Moğol dil bağlantıları  üzerinde de durulacaktır.  Altay akrabalığı yanlısı olan araştırmacılar Çuvaş-Bulgar kolunun Türk ve  Moğol dil grupları arasında bir köprü teşkil ettiği düşüncesindeydiler. Türkçe  ve Moğolca ortak unsurları çeşitli evrelere bölmek mümkündür. Evrelerin  birinde Eski Uygurca Moğolcayı etkilemiş, Cengiz Han’dan itibaren  Moğolcanın Türk dillerine etkisi güçlü olmuştur. Türk-Moğol etkileşmelerinin  en önemli çağı Eski Uygurcanın etkisinden öncedir. Bu etkinin genellikle Ana  Türkçeden değil, Çuvaş-Bulgar tipi bir Türk dilinden geldiğini görüyoruz.  Değindiğimiz çağda Moğolların dillerini bu şekilde etkileyebilecek tek toplum  Orta Asya Hunlarıdır. Bunlar MÖ 3. yy. ve MS 2. yy. arasında Çin’in  kuzeyinde ve kuzey doğusunda en önemli güç olmuş, MS 2. yy.da Çin ve  Hint-Avrupalı, Tohar oldukları düşünülen müttefikleri tarafından yenilgilere  uğratılınca batıya göç etmiş, Hun konfederasyonunun bir kısmı MS 350  yılında Volga nehrine varmış, 370’te bu nehri geçip Avrupanın tümünü  karıştırmıştır. Buna göre Ana Türkçenin lehçeleşmesi Orta Asya Hunlarından  önce olmuş, Hunları yöneten Türk boyu Çuvaş-Bulgar tipinden bir dili  konuşmuştur. Eğer Altay dilleri akrabalığı varsa, bu akrabalığın bu Hunların öncesine rastlaması gerekmektedir ve bunu kanıtlamak daha mümkün  olmamıştır.  Eğer vakit olursa veya bu konuda soru sorulursa Uygur Bozkır Kağanlığı’nda  1250 yıl önce milli din kabul edilen ve Doğu Türkistan Uygurlarının  birçoğunun inandığı Mani dini ile Bosnalıların Bogomil dini arasındaki  muhtemel ilişki konusunda da birkaç söz söyleyebilirim: Manicilik Mısır’da  da önemli bir din olmuş, Orta Çağda Akdeniz’de Tunus’a, Fransa’ya kadar  yayılmıştır.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2014-05-23]]></dcterms:date>
    <dcterms:extent><![CDATA[2622]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-582X     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/134">
    <dcterms:title><![CDATA[AWARENESS ABOUT DOMESTIC PRODUCT CONSUMPTION IN BOSNIA AN HERZEGOVINA doi: 10.14706/icesos1726]]></dcterms:title>
    <dcterms:abstract><![CDATA[Abstract: Aware of the effect on the domestic production is a huge process which includes numbers of different research on various theory which are explaining the terms aware of somethinh in a term of buying somethinh or product. Many researchers help us to understand this problem and to open some other research about this and also to understand the human behavior and their decision, also it is very complex concept and it consider what is difficult to understand human preferences in buying product from outside or it means foreign product or to buy domestic product that is made in you own country,there are relationships on the market and also some other factors which are taking a part in this interaction.Customer loyalty in general is the behavior which customer play main role in my terms named by Bosnian people and there preferences to domestic or foreign brands and also to understand their preferences in the decision making process. In a term of consideration set influences on consumer decision making and choice,issues,suggestion or models. Bosnian people aware about buying the domestic product is the purpose of this study is to define and analysis the relationships between consumers and domestic products. The purpose of this research is to degine consumers and their responsibility to buy domestic product. Emipirical finding reveal that why consumer prefer to buy domestic or foreign products tend to have uniques lifestyle and great shopping orientation that is different from those who prefer domestic. Our study brings previous research about preferences in buying domestic products and foreign products and all aspects that which are connected with his theory and model concept. Result of this study help an organization to recognize what components is missing to satisfied customer satisfaction. After this study it will be useful for an organization or company exactly to decide what to do, when, why, where and how to do or they will find anothery way to satisfied customer needs.  Key words : Customer loyalty, purchase decision, brand awareness, post-purchase behavior and social responsibility.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2017]]></dcterms:date>
    <dcterms:extent><![CDATA[3665]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/274">
    <dcterms:title><![CDATA[AWARENESS OF  MULTICULTURALISM AND TEACHERS` PERSPECTIVES ON CULTURAL DIVERSITY AT SCHOOLS]]></dcterms:title>
    <dcterms:abstract><![CDATA[There are a lot of countries played host to the immigrants and there are a lot of international schools all over the world that derives multicultural education.Today’s multicultural education classrooms are becoming more and more diverse with both students from diverse cultural and linguistic backgrounds. This article will describe cultural diversity with the aspect of multiculturalism and answer the following questions with specific examples from Bosna Sema Educational Institution`s schools.Why do We need to Address diversity in education? Are teachers awareness of multicultural issues in education? And how do teachers become culturally responsive in a multicultual education environment?    Keywords: Multiculturalism, cultural diversity, awareness, international schools]]></dcterms:abstract>
    <dcterms:date><![CDATA[2016]]></dcterms:date>
    <dcterms:extent><![CDATA[3417]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2744">
    <dcterms:title><![CDATA[Awareness of Referential Devices in Text and Reading Comprehension]]></dcterms:title>
    <dcterms:abstract><![CDATA[Hassan‘s (1976) classification of these devices as personal, comparative,  and demonstrative on the reading ability of the present study explored the role of learners‘  awareness of referential devices in texts based on Halliday and learners. To support this,  30 male students aged between 13 and 20 were selected out of 180 students studying  English at Iran Language Institute.All the subjects were elementary 3 students and were  chosen considering their final reading scores they got in elementary 2 to make the sample  almost homogeneous. They were randomly divided into two groups of 15 subjects.  Through a 20-session term,10 passages were taught to both experimental and control  groups through a similar methodology for teaching reading at this Institute. The only  difference was that we made our experimental group practice finding referents. We  helped them through oral questions, group work, and also taught them specific strategies  taken from TOEFL FLASH SERIES .The subjects in the control group only received the  method common in the Institute. We gave them a post-test on the last session. This was a  multiple-choice reading test including two short passages each followed by 5 questions. A  t-test was taken to compare the mean scores of the groups. The results confirmed the  hypothesis and showed a significant improvement on the reading ability of subjects in the  experimental group. In the end, some pedagogical implications were made.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2011-05]]></dcterms:date>
    <dcterms:extent><![CDATA[5]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2603">
    <dcterms:title><![CDATA[Awareness of Syntactic Variation in English Dialects: A Survey of Turkish Pre-Service EFL Teachers  ]]></dcterms:title>
    <dcterms:abstract><![CDATA[This study investigates Turkish pre-service EFL teachers’ awareness of the syntactic variation between English dialects, mainly between British and American English varieties. Considering the current status of English as a world language, the importance of having a heightened awareness of dialect variation in English both on the part of teachers and learners has been emphasized by several researchers (Adger, 2004; Jenkins, 2006; Matsuda, 2003; Seidlhofer, 2004; Sifakis, 2004). This study focuses particularly on one aspect of variation in English, syntactic variation, and aims at exploring prospective teachers’ awareness of the syntactic differences between British and American English regarding (a) the use of prepositions; (b) the use of articles; and (c) the use of tense and mood. The data is collected through a questionnaire given to 125 students attending the ELT department of a state university. The results of the study are discussed with reference to their implications for teacher training.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05]]></dcterms:date>
    <dcterms:extent><![CDATA[916]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2241">
    <dcterms:title><![CDATA[Awareness-rasing Sustainable Business and Corporate Social Responsibility Among Small and Medium-sized Enterprises]]></dcterms:title>
    <dcterms:abstract><![CDATA[Sustainable business and corporate social responsibility (CSR) activities have been raising in  Turkey since 2001 Economic Crisis. Corporate social responsibility (CSR), is an approach  developed with the concept of sustainable development. CSR is a kind of self-regulation  management and organization model. CSR means that a company&#039;s business model should  be socially responsible and environmentally sustainable. It refers to responsible corporate  action beyond legal requirements; CSR manifests itself throughout the value chain, in a  company’s treatment of its employees and in its dealings with the relevant stakeholders.  Especially, most large-sized companies in Turkey at least have played some roles on  sustainable development with their projects, activities or reports. Most of them have relations  with the world business environment. That’s why they could find chance and had to use  sustainable strategic management methods to prevent their stakeholders. But many small and medium-sized companies (SMEs) couldn’t have realized yet the importance of sustainability  and CSR because of the many reasons (financing, accounting, human resources, work places,  cultures and others). SMEs give dynamism to the Turkish economy, employment and  businesses providing an important contribution to sustainable development. 98% of total  enterprises in Turkey ara SMEs, Community and the environment in which SMEs can make  significant contributions to corporate social responsibility. Because the term responsible for  the business, social and environmental issues become part of the company&#039;s activities to  ensure the economic success of the company with sustainability. CSR in Turkey is not a new  subject. Historical background the society has already got a culture of philanthropy by some  foundations and trade guilds. The research problem was how SMEs efforts could be  improved into responsible entrepreneurship by raising questions on the possible ways with a  profitable and sensible manner. The research may also help the companies in our region  identify further actions that they can take to strengthen their business, its reputation and  performance. The research area was undertaken in Aydin. Only seven percent of companies  have ISO 9000 certificate. Almost nearly SMEs don’t have certificates such as ISO 14000  and CE certificates. This situation may be the result of SMEs adequate environmental  awareness. SMEs owner/managers play important roles to build workplace, environmental,  marketplace and community policies. Cause they are the first policy makers on entreprises’  values. Besides they think that these are unnecessary expenditures for themselves and the  society or they have limited ability to apply.  Keywords: Sustainable Business, Corporate Social Responsibility, Small and Medium-Sized  Enterprises, Business Policies, Company Values]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1096]]></dcterms:extent>
</rdf:Description></rdf:RDF>