BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR:

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1 2255 EEYYLLÜÜLL PPEERRŞŞEEMBBEE SSAAYYI II: : BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR: Türkçe Kitap Ve Süreli Yayınlar Arslan, Sema. -- Satış gelirlerinin bütçelenmesinde uygulanacak teknikler ve sürdürülebilir uygulama modeli (Yüksek Lisans Tezi). -- İstanbul: Marmara Üniversitesi Sosyal Bilimler Enstitüsü, 2007 Çalışmanın konusu, işletme bütçelerinin temelini oluşturan, satış bütçesinin hazırlanabilmesi için satış gelirlerinin tahmin edilmesinde kullanılan teknikleri açıklamaktır. Dört bölümden oluşan çalışmanın birinci bölümüde, işletme bütçe sistemi temel kavramları ile şatış tahmininde kullanılan kavramlara yer verilmiştir. İkinci bölümde, satış tahmin teknikleri incelenmiştir. Üçüncü bölümde, satış bütçeleme süreci, satış bütçesinin düzenlenmesi, kontrolü ve sapma analizleri açıklanmaya çalışılmıştır. Son bölümde ise, sektörel sürdürülebilir bir satış bütçesi uygulamasına yer verilmiştir. 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 ANDLAŞMA 2008/14078 Türkiye Cumhuriyeti ile Avrupa Komisyonu Arasında İmzalanan Ulusal Bologna Uzmanları Takımı (ERA- BOL) Faaliyeti İçin Hibe Anlaşması nın Onaylanması Hakkında Karar YÖNETMELİKLER Sosyal Güvenlik Yüksek Danışma Kurulunun Çalışma Usul ve Esasları Hakkında Yönetmelik Çevre ve Orman Bakanlığı Personelinin Görevde Yükselme ve Unvan Değişikliği Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik PTT Acentelikleri Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Cumhuriyet Üniversitesi Lisansüstü Eğitim ve Öğretim Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik İstanbul Bilgi Üniversitesi Sivil Toplum Çalışmaları Uygulama ve Araştırma Merkezi Yönetmeliği Karadeniz Teknik Üniversitesi Organ Nakli Eğitim, Araştırma ve Uygulama Merkezi Yönetmeliği TEBLİĞLER Türk Gıda Kodeksi Çiğ Kanatlı Eti ve Hazırlanmış Kanatlı Eti Karışımları Tebliğinde Değişiklik Yapılması Hakkında Tebliğ (No: 2008/54) İşkolu Tespit Kararı (No: 2008/66) İşkolu Tespit Kararı (No: 2008/67) Gümrük Genel Tebliği (Gümrük İşlemleri) (Seri No: 63) DÜZELTME (Ecza Depoları ve Ecza Depolarında Bulundurulan Ürünler Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik ile İlgili) Yabancı Kitap Ve Süreli Yayınlar Critical Perspectives on Accounting Volume 17, Issue 8, Pages (December 2006) The colonisation of strategy: Financialisation in a post-privatisation context Pages Chris Carter, Frank Mueller This paper aims to contribute to the debate about strategy-making within changing institutional environments. We use an indicative case, that of a privatised Regional Electricity Company CoastElectric, to illustrate our argument. After privatisation, a space was opened up that was gradually colonised by the consulting arms of the Big 5, the Regulator and the City. The case study is particularly illuminating in that within the space of a few years there was a sharp volte-face in the strategy making by the organization. Broadly speaking, this can be characterised first by a shift towards a market based, diversification approach which, after a few years, was followed by a shift to a core capability approach. In each case, senior managers could plausibly 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 argue for the necessity of the strategy adopted in terms of satisfying the expectations of the new, colonising stakeholders. 2. Theory and literature 3. Research design and methodology 4. Period one: The dominant logic of engineering 5. Period two: The dominant logic of accountingisation 6. Period three: movement within from ceremony to reality testing 7. Discussion, conclusions and implications for future research 7.1. Discussion Social investment: Subjectivism, sublation and the moral elevation of success Pages Matthew Haigh Investment products that deploy ethical values and social considerations in portfolio construction have persisted since the 1980s. Pitting Habermasian discourse ethics against Foucauldian power relations and radical institutionalism, the paper argues that socially directed mutual funds ascribe capital markets with validities of high moral magnitude, work up extant tendencies toward financial hegemony and stymie criticism of the political economic order. Institutional pressures do not permit the exercise of an ethic stronger than an aesthetic care of the self. The balance struck between economic and social priorities is investigated by interviewing investment managers, reviewing archival material and surveying the attitudes of unit holders in retail social mutual funds. 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 1. Social investment research and practice 1.1. Management practices 2. Financial hegemony 2.1. The drafting of NGOs into the operations of financial markets 3. Balancing economic prudence with social considerations 3.1. The possibilities of ethics in social funds 4. A meta-ethical critique 4.1. Egoism 4.2. Subjectivism 4.3. Implications 4.4. Towards robust moral decision-making 5. A subjectivist ethic International accounting standards setting and U.S. exceptionalism Pages Paul De Lange, Bryan Howieson This paper explores the relationship between the institutional arrangements for setting financial accounting standards in the United States of America (U.S.) and the International Accounting Standards Board (IASB) with a view to exploring the likelihood that the U.S. will adopt IASB standards in place of its own. Our paper highlights the role of nationalistic and political influences on international standardsetting. Although the Financial Accounting Standards Board (FASB) and the IASB have formally agreed to work towards convergence of their two sets of accounting standards, we argue that the form of the final outcome of that arrangement remains highly uncertain. The result may either be the continued existence of significant differences between U.S. and IASB accounting standards or, perhaps more likely, a domination of IASB accounting standards by the FASB. Our reasons for this belief 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 are derived from the relatively short-term nature of the political incentives currently driving convergence efforts between the U.S. and the IASB; most notably the lack of clear incentives for U.S. firms to adopt international standards, regulatory capture as a result of the relative power of the U.S. in international affairs vis-à-vis other nations, power struggles between the various regulatory bodies in the U.S., and a well documented history of American exceptionalism as a means of defending U.S. sovereignty in matters of U.S. foreign policy. 2. The demand for international institutions 3. The current U.S. position of convergence 4. U.S. demand for IFRS 5. Factors acting against U.S. adoption of IFRS 5.1. Relative power of the FASB and IASB 5.2. Inter-organizational conflict within the U.S Conflicts between nations and economic blocs 5.4. American Exceptionalism 6. The desirability of truly global accounting standards setting 7. Conclusions A deficient performance : The regulation of the train operating companies in Britain's privatised railway system Pages Robert Jupe, Gerald Crompton This paper focuses on the performance and regulation of the train operating companies in Britain's privatised railway system. It places regulation in context by examining rail privatisation, with particular scrutiny given to the theory and practice of the franchising process which established these companies. The record of the regulatory authority is 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 assessed up to the announcement in 2004 of its planned abolition. This assessment employs critical financial analysis, and draws on non-financial performance indicators, in order to examine the extent to which it achieved its five main objectives: increasing the number of rail passengers; managing franchises in the interests of passengers; encouraging efficiency and economy in the provision of passenger rail services; encouraging investment in rail services; and securing a progressive improvement in the quality of rail services. The paper concludes that the regulatory authority's performance was deficient as it only achieved the first of these objectives. It places this failure in context by highlighting the fundamental problem the flawed concept of fragmenting and privatising a loss-making rail industry in the interests of British capitalism. The stronger regulation envisaged by the Blair Government is revealed as a smoke screen behind which there is a continuing transfer of wealth from taxpayers to the owners and providers of capital. 2. Railway privatisation 2.1. British Rail 2.2. The privatisation model 2.3. The TOC franchises 3. The regulatory structure for rail 4. Regulation of the TOCs in practice 4.1. The number of passengers travelling by train 4.2. The management of existing franchises The enforcement of contracts The evaluation of contracts The efficiency of the wining bid The cost of bidding 4.3. Efficiency and economy in the provision of passenger rail services 4.4. The development of railway services through investment 4.5. The quality of railway passenger and station services 5. Conclusions 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 Where's the harm in tax competition?: Lessons from US multinationals in Ireland Pages Sheila Killian The term harmful tax competition has become endemic. It is taken as a tautology that competition among nations for the favors of multinational companies, using their tax systems as bait, is harmful. This is a view held even by those who believe competition to be an inherently good thing in most other areas of business. However, the nature of the harm is rarely analyzed, nor are the parties most harmed identified. This paper attempts to redress the balance. Using the case of technology-based US multinationals located in Ireland, it analyses the benefits and hazards to major stakeholders of tax rules that encourage multinationals to locate part of their operation offshore. I argue that tax competition, even that not considered harmful by the OECD, can damage not only the home country of the emigrating multinational, but also the host country gaining the investment, local communities and the environment Tax neutrality 1.2. Taxes and multinationals 1.3. Harmful tax competition 1.4. The Irish strategy 1.5. Impact on main players 2. Conclusions 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 TRIPS and the pharmaceutical industry: Prescription for profit? Pages Lee Moerman, Sandra Van Der Laan The impact of global patent regulation in the form of the World Trade Organization's (WTO's) Trade-Related Aspects of Intellectual Property Rights (TRIPS) Agreement has far reaching effects for the research based pharmaceutical industry and global public health. This paper explores the role of accounting in reinforcing the primacy of capital interests over global public interest by its ability to capture and measure an abstraction knowledge. This commodification of knowledge serves to transfer the responsibility of the global health agenda to the market. However, this market-based solution is not sensitive to many important issues faced by governments in relation to the global pharmaceutical research and development agenda, such as neglected diseases. The terms and global nature of the TRIPS Agreement effectively constrains the ability of governments, particularly in least-developed countries (LDC), to address their individual public health issues. The adoption of TRIPS presents significant challenges and opportunities in an era of globalisation for both the pharmaceutical industry and policymakers. 2. Intellectual property rights 3. WTO and TRIPs 4. The pharmaceutical industry 5. Public health issues 5.1. Epidemic diseases 5.2. Neglected diseases 6. Accounting and accountability 7. Conclusion Appendix A. Top 10 pharmaceutical companies 2003 (Source: Sellers, 2004) 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 Appendix B. Top 12 Pharmaceutical Companies R&D Expenditure 2003 (Source: Sellers, 2004) Appendix C. Burden of disease in DALY's * by cause and mortality stratum in WHO regions 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