Today＇s global trends need to be clearly explained to enable the efficient functioning of capital markets for the purpose of the country＇s economic development. Promotion of a strong internal audit function plays a ...Today＇s global trends need to be clearly explained to enable the efficient functioning of capital markets for the purpose of the country＇s economic development. Promotion of a strong internal audit function plays a key role in assisting the board to discharge its governance responsibilities. The internal audit needs to exert its important function for refining corporate governance procedures, improving internal control, and strengthening risk management. The rules concerning internal auditing issued by the Banking Regulation and Supervision Agency, Capital Markets Board of Turkey, and other public societies have contributed to the development of internal auditing in Turkey. The Capital Markets Board of Turkey published “Communiqu6 Serial： IV, Noi 56 on Identification and Application of Corporate Governance Principles” （Official Gazette dated December 30, 2011, No. 28158）. In Part 4.2.4 of these principles, it was stated that “The board of directors supervise the efficiency of risk management and internal control systems at least once a year. Information about existence, operation, and efficiency of internal control and internal audit is given by annual report”. The objective of this study is to analyze the structure of internal audit function-related information on the annual reports of companies that are included in the Borsa Istanbul. Annual reports of 192 manufacturing companies listed on Borsa Istanbul were examined by content analysis method.展开更多
The article intends to work about Friedrich List political economy starting from a specific point of view： idea of nation. Published in 1841, The National System of Political economy establishes a hard dialogue with ...The article intends to work about Friedrich List political economy starting from a specific point of view： idea of nation. Published in 1841, The National System of Political economy establishes a hard dialogue with the Wealth of nations written by Smith. The criticism is built around the idea of nation. In List, the nation, as synonym of productive forces, is a critic to the Smith＇s nation idea as a free market. The List＇s idea of nation is a product of a group of structural （and not only cultural or mental） transformations that occurred during the Revolutions of 1830 and 1848 in Europe. The result is the emergency of a new form of State, the nation-State. The political economy elaborates their critics in the measure in capitalism changes. The nation, in the national system of political economy of List, synthesizes the unification of the territory, the consolidation of the national industry and an internal market free from barriers and interlinked by a modem net of transports. In a contradictory way, that nation idea is based in great territory and its empire and not on the nationality principle, according to which, each people, yet that very small, has the right to its own territory. The unified and industrially developed States build immense empires that, in practical terms, contravene the principle of nationality展开更多
文摘Today＇s global trends need to be clearly explained to enable the efficient functioning of capital markets for the purpose of the country＇s economic development. Promotion of a strong internal audit function plays a key role in assisting the board to discharge its governance responsibilities. The internal audit needs to exert its important function for refining corporate governance procedures, improving internal control, and strengthening risk management. The rules concerning internal auditing issued by the Banking Regulation and Supervision Agency, Capital Markets Board of Turkey, and other public societies have contributed to the development of internal auditing in Turkey. The Capital Markets Board of Turkey published “Communiqu6 Serial： IV, Noi 56 on Identification and Application of Corporate Governance Principles” （Official Gazette dated December 30, 2011, No. 28158）. In Part 4.2.4 of these principles, it was stated that “The board of directors supervise the efficiency of risk management and internal control systems at least once a year. Information about existence, operation, and efficiency of internal control and internal audit is given by annual report”. The objective of this study is to analyze the structure of internal audit function-related information on the annual reports of companies that are included in the Borsa Istanbul. Annual reports of 192 manufacturing companies listed on Borsa Istanbul were examined by content analysis method.
文摘The article intends to work about Friedrich List political economy starting from a specific point of view： idea of nation. Published in 1841, The National System of Political economy establishes a hard dialogue with the Wealth of nations written by Smith. The criticism is built around the idea of nation. In List, the nation, as synonym of productive forces, is a critic to the Smith＇s nation idea as a free market. The List＇s idea of nation is a product of a group of structural （and not only cultural or mental） transformations that occurred during the Revolutions of 1830 and 1848 in Europe. The result is the emergency of a new form of State, the nation-State. The political economy elaborates their critics in the measure in capitalism changes. The nation, in the national system of political economy of List, synthesizes the unification of the territory, the consolidation of the national industry and an internal market free from barriers and interlinked by a modem net of transports. In a contradictory way, that nation idea is based in great territory and its empire and not on the nationality principle, according to which, each people, yet that very small, has the right to its own territory. The unified and industrially developed States build immense empires that, in practical terms, contravene the principle of nationality
