Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is ex...Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is exercised by the people who have deep professional knowledge, but they also use some peculiar methods to hide their tricky activities. Therefore, it is obvious that it is necessary to have the fraud examiners and especially fraud auditors who should have deep professional knowledge and experience. The aim of this study is to give some general information about employee fraud, which targets the different functions of the companies, takes many forms, and reaches important levels in recent years, in qualitative point. In this study, firstly, forensic accounting is a highly dynamic area in nowadays which is related to fraud auditing and its profession, and its search area of frauds and employee frauds subjects have been reviewed. Finally, qualitative data were collected about fraud incidents which had occurred and been sent to the court in the province of Kars in Turkey. Actual case analysis method has been used in this study. The obtained data have been analyzed by using Statistical Package for the Social Sciences （SPSS） 17 statistics package program. Results of the study have been discussed and interpreted in details.展开更多
The olive is an agricultural product that can be processed into olive oil and table olives. In addition, the by-products of olive production also find many uses. Due to the specific climatic requirements of the olive ...The olive is an agricultural product that can be processed into olive oil and table olives. In addition, the by-products of olive production also find many uses. Due to the specific climatic requirements of the olive tree, olives are primarily cultivated in Mediterranean countries. The olive tree is widely distributed across Turkey. The Aegean, Marmara, Mediterranean, and southeastern Anatolia regions are the leading olive-producing regions of Turkey. Similar to most olive-cultivating countries around the world, the majority （nearly 73%） of the olives produced in Turkey are processed into olive oil. The average annual production of olive oil in Turkey is 150,000 t. The leading olive-producing provinces in the southeastern Anatolia region are, in descending order of importance, Gaziantep, Kills, Sanllurfa, Mardin, Adlyaman, Slrnak, and Diyarbaklr.展开更多
Marshall Plan is an important declaration that dominated world economy and politics after the World War II. It is also evidence that policy of the United States of America to make for its internal politics between two...Marshall Plan is an important declaration that dominated world economy and politics after the World War II. It is also evidence that policy of the United States of America to make for its internal politics between two world wars was abandoned and it was intended to dominate world politics. Likewise, it can be considered as the smoking gun for power loss of continental Europe, including England, against the Soviet Union. When Turkey had to find its way into Western alliance in this new period divided into two poles and called as ＂Cold War＂, it intended to enter into economic acquis formed by Marshall Plan. Turkey, in the process to prevent the spread of communism against the Soviet Union that started mainly by Truman Doctrine, was of the first priority status by the USA just like Greece. It can be said that Turkish economy made an important progress to move into liberal system from its statist structure through Marshall Plan. Accession process to European Union integration mandated by the USA was started by Republican People＇s Party （CHP） and it was also continued in Democratic Party period with liberal program that took over the power as a result of elections in Turkey. Although Marshall Plan created economic added value in Turkey at the beginning, it could not create a sustainable welfare process as consultants coming from the USA had insisted on unilateral economic policies and Turkey was directed towards military spending due to being seen mainly as a buffer state against the Soviet Union and Middle East. It can be also said that arrangements arising from double standards in the application compared to European countries caused economic instabilities in the long run.展开更多
Performing the functions of the bank＇s own funds lack of funds, those living in them to pass on more of those who use and quite a large amount of capital to determine the risks and managing them are facing. Chain of ...Performing the functions of the bank＇s own funds lack of funds, those living in them to pass on more of those who use and quite a large amount of capital to determine the risks and managing them are facing. Chain of crises in financial markets spread to other sectors see that starting. This phenomenon depending on the potential risks of financial market actors, and especially banks, system identification, measurement, and control needs to be increased. This is referred to as the Basel Accords, depending on the needs the agreement of risk management has emerged. At first glance, the Basel Ⅱ Accord in terms of risk management in financial institutions risk management recommendations to the perception of the principles of the Basel Ⅱ Accord, but with a specific timetable, gradually emerges as a set of rules that must be passed as risk management. Finally, the financial crisis spread across the world from the United States, how much it reveals that risk management in the financial markets. In this study, capital adequacy ratio （CAR） banks operating in Turkey＇s correlation analysis investigated the effect of the banks.展开更多
The word ＂tile＂ originates from Persian and means ＂China＂ or ＂Chinese work＂. In the Ottoman language, the word ＂tile＂ also means ＂Chinese work＂, or ＂belonging to China＂. The art of Turkish tiles occupies a...The word ＂tile＂ originates from Persian and means ＂China＂ or ＂Chinese work＂. In the Ottoman language, the word ＂tile＂ also means ＂Chinese work＂, or ＂belonging to China＂. The art of Turkish tiles occupies a place of prominence in the history of Islamic art. Its roots can be traced at least as far back as the Uygurs of the eighth and ninth centuries. Its subsequent development was influenced by the Karakhanids, the Ghaznavids, and （especially） Iranian Seljuk art. With the Seljuks＇ victory over the Byzantines at Malazgirt in 1071, the art followed them into Anatolia and embarked upon a new period of strong development fostered by the Anatolian Seljuk sultanate. The first major development in the art of tile-making occurred primarily in Anatolian Seljuk architecture. Various techniques have been used in the art of tiles which gave hundreds of samples for centuries. This study explores the glazed tile techniques used in the production of the S elj uk and Beylik periods.展开更多
Effective enantioseparation of Naftopidil and its derivatives by HPLC was accomplished using several different polysaccharide-based chiral stationary phases（CSPs）.In normal-phase mode,the compounds were eluted on fo...Effective enantioseparation of Naftopidil and its derivatives by HPLC was accomplished using several different polysaccharide-based chiral stationary phases（CSPs）.In normal-phase mode,the compounds were eluted on four coated-and two immobilized-columns with the mixture of n-hexane,isopropanol and diethylamine（DEA）.Polysaccharide tris（3,5- dimethylphenyl carbamate） was shown to be the best enantiomer selector.In addition,the immobilized column packed with Chiralpak IA or IB was applied under polar-organic and reversed-phase conditions,both of which exhibited excellent enantioselectivity for Naftopidil and its derivatives.Furthermore,the underlying possible chiral recognition mechanisms were discussed.展开更多
TURKEY Police cordon off Sultanahmet Square in Istanbul on January 12 after a suicide explosion killed 10 people and injured 15 others.The Turkish Government said that the socal ed"Islamic State"group was be...TURKEY Police cordon off Sultanahmet Square in Istanbul on January 12 after a suicide explosion killed 10 people and injured 15 others.The Turkish Government said that the socal ed"Islamic State"group was behind the attackTHE UNITED STATES People walk past Macy’s flagship store in Manhattan,New York City,on January 12.展开更多
文摘Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is exercised by the people who have deep professional knowledge, but they also use some peculiar methods to hide their tricky activities. Therefore, it is obvious that it is necessary to have the fraud examiners and especially fraud auditors who should have deep professional knowledge and experience. The aim of this study is to give some general information about employee fraud, which targets the different functions of the companies, takes many forms, and reaches important levels in recent years, in qualitative point. In this study, firstly, forensic accounting is a highly dynamic area in nowadays which is related to fraud auditing and its profession, and its search area of frauds and employee frauds subjects have been reviewed. Finally, qualitative data were collected about fraud incidents which had occurred and been sent to the court in the province of Kars in Turkey. Actual case analysis method has been used in this study. The obtained data have been analyzed by using Statistical Package for the Social Sciences （SPSS） 17 statistics package program. Results of the study have been discussed and interpreted in details.
文摘The olive is an agricultural product that can be processed into olive oil and table olives. In addition, the by-products of olive production also find many uses. Due to the specific climatic requirements of the olive tree, olives are primarily cultivated in Mediterranean countries. The olive tree is widely distributed across Turkey. The Aegean, Marmara, Mediterranean, and southeastern Anatolia regions are the leading olive-producing regions of Turkey. Similar to most olive-cultivating countries around the world, the majority （nearly 73%） of the olives produced in Turkey are processed into olive oil. The average annual production of olive oil in Turkey is 150,000 t. The leading olive-producing provinces in the southeastern Anatolia region are, in descending order of importance, Gaziantep, Kills, Sanllurfa, Mardin, Adlyaman, Slrnak, and Diyarbaklr.
文摘Marshall Plan is an important declaration that dominated world economy and politics after the World War II. It is also evidence that policy of the United States of America to make for its internal politics between two world wars was abandoned and it was intended to dominate world politics. Likewise, it can be considered as the smoking gun for power loss of continental Europe, including England, against the Soviet Union. When Turkey had to find its way into Western alliance in this new period divided into two poles and called as ＂Cold War＂, it intended to enter into economic acquis formed by Marshall Plan. Turkey, in the process to prevent the spread of communism against the Soviet Union that started mainly by Truman Doctrine, was of the first priority status by the USA just like Greece. It can be said that Turkish economy made an important progress to move into liberal system from its statist structure through Marshall Plan. Accession process to European Union integration mandated by the USA was started by Republican People＇s Party （CHP） and it was also continued in Democratic Party period with liberal program that took over the power as a result of elections in Turkey. Although Marshall Plan created economic added value in Turkey at the beginning, it could not create a sustainable welfare process as consultants coming from the USA had insisted on unilateral economic policies and Turkey was directed towards military spending due to being seen mainly as a buffer state against the Soviet Union and Middle East. It can be also said that arrangements arising from double standards in the application compared to European countries caused economic instabilities in the long run.
文摘Performing the functions of the bank＇s own funds lack of funds, those living in them to pass on more of those who use and quite a large amount of capital to determine the risks and managing them are facing. Chain of crises in financial markets spread to other sectors see that starting. This phenomenon depending on the potential risks of financial market actors, and especially banks, system identification, measurement, and control needs to be increased. This is referred to as the Basel Accords, depending on the needs the agreement of risk management has emerged. At first glance, the Basel Ⅱ Accord in terms of risk management in financial institutions risk management recommendations to the perception of the principles of the Basel Ⅱ Accord, but with a specific timetable, gradually emerges as a set of rules that must be passed as risk management. Finally, the financial crisis spread across the world from the United States, how much it reveals that risk management in the financial markets. In this study, capital adequacy ratio （CAR） banks operating in Turkey＇s correlation analysis investigated the effect of the banks.
文摘The word ＂tile＂ originates from Persian and means ＂China＂ or ＂Chinese work＂. In the Ottoman language, the word ＂tile＂ also means ＂Chinese work＂, or ＂belonging to China＂. The art of Turkish tiles occupies a place of prominence in the history of Islamic art. Its roots can be traced at least as far back as the Uygurs of the eighth and ninth centuries. Its subsequent development was influenced by the Karakhanids, the Ghaznavids, and （especially） Iranian Seljuk art. With the Seljuks＇ victory over the Byzantines at Malazgirt in 1071, the art followed them into Anatolia and embarked upon a new period of strong development fostered by the Anatolian Seljuk sultanate. The first major development in the art of tile-making occurred primarily in Anatolian Seljuk architecture. Various techniques have been used in the art of tiles which gave hundreds of samples for centuries. This study explores the glazed tile techniques used in the production of the S elj uk and Beylik periods.
基金Guangzhou mega Projects of Science Research in 2009(Grant No.2009A1-E011-7)
文摘Effective enantioseparation of Naftopidil and its derivatives by HPLC was accomplished using several different polysaccharide-based chiral stationary phases（CSPs）.In normal-phase mode,the compounds were eluted on four coated-and two immobilized-columns with the mixture of n-hexane,isopropanol and diethylamine（DEA）.Polysaccharide tris（3,5- dimethylphenyl carbamate） was shown to be the best enantiomer selector.In addition,the immobilized column packed with Chiralpak IA or IB was applied under polar-organic and reversed-phase conditions,both of which exhibited excellent enantioselectivity for Naftopidil and its derivatives.Furthermore,the underlying possible chiral recognition mechanisms were discussed.
文摘TURKEY Police cordon off Sultanahmet Square in Istanbul on January 12 after a suicide explosion killed 10 people and injured 15 others.The Turkish Government said that the socal ed"Islamic State"group was behind the attackTHE UNITED STATES People walk past Macy’s flagship store in Manhattan,New York City,on January 12.
