BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR: Türkçe Kitap Ve Süreli Yayınlar

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1 1144 EEKKİ İİM SSAALLI II SSAAYYI II: : BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR: Türkçe Kitap Ve Süreli Yayınlar İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ MİLLETLERARASI ANDLAŞMALAR 2008/14118 Türkiye-Belarus II. Dönem Turizm Karma Komisyonu Protokolü ve Yılları İçin Türkiye Cumhuriyeti Kültür ve Turizm Bakanlığı ile Belarus Cumhuriyeti Spor ve Turizm Bakanlığı Arasında Turizm Alanında İşbirliği Faaliyet Programı nın Onaylanması Hakkında Karar 2008/14136 Türkiye Cumhuriyeti Hükümeti ile Bahreyn Krallığı Hükümeti Arasında İmzalanan "Askeri İş Birliği'ne Dair Çerçeve Anlaşma nın Onaylanması Hakkında Karar CUMHURBAŞKANLIĞINA VEKÂLET ETME İŞLEMİ Cumhurbaşkanlığına, Türkiye Büyük Millet Meclisi Başkanı Köksal TOPTAN ın Vekâlet Etmesine Dair Tezkere YÖNETMELİKLER Gümrük Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Türkiye İstatistik Kurumu Döner Sermaye İşletmesi Yönetmeliği Elektrik Enerjisi Üretimine Yönelik Jeotermal Kaynak Alanlarının Kullanımına Dair Yönetmelik Petrol Piyasası Fiyatlandırma Sistemi Yönetmeliği Petrol Piyasası Bilgi Sistemi Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Petrol Piyasası Lisans Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Petrol Piyasası Tarifeler Yönetmeliğinin Yürürlükten Kaldırılmasına Dair Yönetmelik İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 Dumlupınar Üniversitesi Fizik Tedavi ve Rehabilitasyon Eğitim Araştırma ve Uygulama Merkezi Yönetmeliği Hacettepe Üniversitesi Binicilik Uygulama ve Araştırma Merkezi Yönetmeliği Pamukkale Üniversitesi Eğitim Bilimleri Araştırma ve Uygulama Merkezi Yönetmeliği Siirt Üniversitesi Döner Sermaye İşletmesi Yönetmeliği TEBLİĞLER Milli Emlâk Genel Tebliği (Sıra No: 319) Yurtiçi Sertifikalı Tohumluk Üretimlerinin Desteklenmesi Hakkında Tebliğ (No: 2008/57) İşkolu Tespit Kararı (No: 2008/71) İşkolu Tespit Kararı (No: 2008/72) İşkolu Tespit Kararı (No: 2008/73) Kamu İktisadi Teşebbüslerinde 2008Yılında Uygulanacak Ücretlerin Tespitine İlişkin Tebliğ (No: 2008/1) Aracı Kuruluşların Kamuyu Aydınlatma Esaslarına İlişkin Tebliğde Değişiklik Yapılmasına Dair Tebliğ (Seri: V, No: 105) DÜZELTME (11/9/2008 tarihli ve 2008/14142 sayılı Bakanlar Kurulu Kararı ile İlgili) Yabancı Kitap Ve Süreli Yayınlar Accounting Forum Volume 30, Issue 3, Pages (September 2006) The distorting effects of acquisitions and dispositions on net operating cash flow Pages Hugo Nurnberg The cash flow statement is the third principal financial statement in a corporate financial report. It presents the cash inflows and outflows for the period, together with certain net cash flow subtotals, foremost being net cash flow from operating activities (henceforth NCFO). Under the cash flow statement classification rules of both the Financial Accounting Standards Board (FASB Statement No. 95, Statement of Cash Flows, 1987, henceforth FASB-95) and the International Accounting Standards Board (IASB Standard No. 7, Statement of Cash Flows, 1992, henceforth IASB-7), NCFO may increase directly as a result of business acquisitions and dispositions (henceforth acquisitions and dispositions, respectively), although the acquisitions and dispositions themselves are ostensibly reported in the cash flow statement as investing activities. Examples from annual financial reports suggest that this potential distortion of NCFO may be substantial. In general, however, required disclosures do not make transparent these potentially distorting effects on NCFO, especially when there are many acquisitions or dispositions or the disclosures are not timely. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 These potentially distorting effects are important because they may impair the usefulness of NCFO in valuation models of the firm as well as in loan covenants and management compensation plans; they may also impair the reliability of investment decisions and empirical research findings based on NCFO. There is some anecdotal evidence that management manages NCFO, often with the acquiescence (if not encouragement) of institutional stockholders and sell-side analysts. Acquisition and disposition transactions provide management with another means of managing NCFO. Suggestions are offered to make the cash flow statement more transparent with respect to acquisitions and dispositions. 1. Known classification problems 2. Purpose of paper 3. Importance of NCFO 4. Divergence of interests 5. Motivations to manage NCFO 6. Evidence of managing NCFO 7. Costs versus benefits of managing NCFO 8. Business acquisitions 8.1. Effect on NCFO 8.2. Tyco's questionable reported cash flow 8.3. Another example from published financial reports 9. Business dispositions 9.1. Ostensibly transparent effects 9.2. Nontransparent effects 9.3. Effect on NCFO 9.4. Example from published reports 10. Inadequate disclosure requirements 11. Analytical adjustments 12. Summary and conclusions Acknowledgements İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 Protecting agricultural accounting in the UK Pages Lisa Jack This paper examines a particular accounting practice prevalent in the UK agriculture industry and reveals the canopy of legitimations that appears to protect the practice and make it highly resistant to change. Agricultural gross margin accounting was innovated through Government sponsored agricultural extension programmes in the post-war period in Britain. The practice is not maintained primarily by farmers but rather by actors within Government agencies and agricultural service industries (including management consultants). New Institutionalism in Sociology (NIS) is used as a theoretical framework, and extended to consider the concept of legitimation as a reflexive process. Although the context is specifically UK agriculture, the theme of the protection of accounting methods by Government and other advisors is of more universal interest. The paper adds to the very few studies in the accounting literature that consider the agriculture and food industries. 1. Introduction 2. Theory and methods 3. Legitimation and legitimacy in the NIS literature 4. Findings 4.1. An overview of the use of gross margin accounting 5. Government intervention in agriculture and the creation of gross margin analysis and accounting 6. The agricultural business advisor as expert 7. Theoretically unsound but it works in practice? 8. Discussion 9. Concluding comments Acknowledgements İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 Islam, nature and accounting: Islamic principles and the notion of accounting for the environment Pages Rania Kamla, Sonja Gallhofer, Jim Halsam Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic principles of relevance and delineate what they suggest for accounting. Our endeavours here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications. In concluding, we point, among other things, to the irony whereby Western transnational corporations have sought to promote their particular brand of corporate social (and environmental) responsibility accounting in Arab countries, variously influenced by Islam, with little to no mention of a notion of accounting for the environment integral to and deeply rooted in Islam. 1. Introduction 2. Islam and nature: some key guiding principles 2.1. Unity of God 2.2. Trusteeship 2.3. Community principles 2.4. The boundless scope of Islamic concern: holism and the future 2.5. Appreciation of the beauty of nature 3. Islam and nature: insights for the development of environmental accounting 4. Concluding comments İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6

7 Camouflage play: Making moral claims in managed investments Pages Matthew Haigh The paper claims theoretical, empirical and normative contributions to the fledgling research on social accountabilities in financial services. Managers of managed (mutual) funds with public social mandates are obligated to pursue clients economic interests and exercise claimed moral considerations. Theoreticians working in post-modern accounting are invited to examine alignment difficulties. Guidance is offered in the form of Foucault's resigned response to Nietzsche's moral cynicism. Theoretical antagonisms are empirically illustrated in interviews with managers of social investment portfolios, comparisons of the portfolios of selected Australian social funds with conventional counterparts, and comparisons of selected investment decisions with claimed investment criteria in a sample of Australian social funds. Research has suggested that a recognisably distinct management bias in Australian socially screened investment products may have diffused into the investment styles adopted by managers of conventional unscreened products. The paper suggests that performance convergence might also be attributable to similar stock holdings. The requirement to sustain competitive economic performance renders the use of moral considerations in managed funds as camouflage play. A number of investment policy innovations are suggested that might serve to increase net fund inflows and so bring closer the objective of social investment to transform capital. 1. Introduction to social investment practice and research 2. Moral naïveté 3. Investment management approaches to exercising moral values 3.1. Data and method 3.2. Aligning portfolios with conventional investment indexes 3.3. Distribution concerns 3.4. An examination of socially screened investment portfolios Conventional indexes and socially screened investment products İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7

8 Constituent stocks in a sample of socially screened and unscreened investment products Portfolio decisions in a selection of australian social investment funds 4. Policy suggestions 4.1. Taxation concessions 4.2. Product innovations 4.3. Information disclosures Acknowledgements Further Reading Accounting education, training and the profession in the Commonwealth Caribbean: Integration or internationalisation? Pages Owolabi M. Bakre In light of the January 2006 inauguration of the Caribbean Single Market and Economy (CSME), regional accountants now face the challenge of reshaping the system of professional education and training inherited from the UK-based ACCA at independence or transferred to the Caribbean economies by the American-based CPA and the Canadian-based CGA after independence, in order to better serve the socioeconomic needs of Caribbean economies. This paper therefore examines the way forward for the professional education and training in accountancy in the context of the now independent post-colonial developing economies of the Caribbean. Given the structural, economic and social deficiencies deriving from their colonial history, these countries need to move away from the externally derived model of accounting education and its legacy of inappropriate content, methodology and pedagogy. Available evidence suggests that the integration of the accountancy profession could aid and accelerate the successful operation of the Caribbean Single Market and Economy. In fact, such evidence suggests that the integration of the accounting profession İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 8

9 represents the preference of the people of the Commonwealth Caribbean. In addition the evidence suggests that the integration of the profession could contribute significantly to the projection of a Caribbean identity, to economic development and could ultimately make a major contribution to the survival of the Commonwealth Caribbean economies in the global economic system. 1. Introduction 2. Capitalism, economic integration and accountancy 3. Review of prior studies 4. Conflict of identity amidst powerful elites views: criticisms from the Caribbean accounting commentators 5. A case for change in the Caribbean accountancy education 6. Conflict of identity amidst elites resistance in altering the status quo: some evidence 7. Summary and discussion İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 9