BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR:

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1 2222 AAĞĞUUSSTTOOSS CCUUMAA SSAAYYI II: : BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR: Türkçe Kitap Ve Süreli Yayınlar Baydemir, Mehmet. Her yönüyle emlak. İstanbul : Anıl Yeminli Mali Müşavirlik Yayınları, 2002 ÖZ Bu çalışmada konular hukuksal ve ekonomik boyutuyla emlak komisyonculuğu, emlak komisyonculuğunda vergilendirme, emlak komisyoncularının biçimsel vergi yükümlülüğü, emlak alım ve kiralamasında dikkat edilecek konular, emlak dili ve özelgeler başlığı altında işlenmiştir. Ayrıca, hukukumuzda yer alan taşınmaz mallara ilişkin yasal düzenlemeler de eklenmiştir. 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 BAKANLIĞA VEKÂLET ETME İŞLEMİ Devlet Bakanı ve Başbakan Yardımcısı Nazım EKREN e, Devlet Bakanı ve Başbakan Yardımcısı Cemil ÇİÇEK in Vekâlet Etmesine Dair Tezkere YÖNETMELİKLER Belirli Yavru Fokların Kürklerinin ve Bunlardan Elde Edilen Ürünlerin İthalatının Yasaklanmasına İlişkin Yönetmelik Tasarruf Mevduatı Sigorta Fonunun Kontrolündeki Şirketlerin Tasfiyesine Dair Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik TEBLİĞLER Kamu Haznedarlığı Genel Tebliği Vergi Usul Kanunu Genel Tebliği (Sıra No: 386) Yeni Türk Lirası ve Yeni Kuruşta Yer Alan Yeni İbarelerinin Kaldırılmasına ve Uygulama Esaslarına İlişkin Tebliğ Yabancı Kitap Ve Süreli Yayınlar Accounting, Organizations and Society Volume 31, Issue 7, Pages (October 2006) A theory of the corporate decision to resist FASB standards: An organization theory perspective Pages Mohamed Elbannan, William McKinley This paper develops a theoretical framework that specifies the conditions under which corporations are likely to resist financial reporting standards proposed by the Financial Accounting Standards Board (FASB). Determinants of corporate resistance to FASB standards are identified at three levels of analysis: the standard, the corporation, and the corporation s industry. Propositions are formulated summarizing the effects of the determinants at these three levels, and guidelines are suggested for testing the propositions. Implications for the theory and the practice of accounting regulation are also discussed. The overall goal of the paper is to enhance our understanding of the drivers of corporate resistance to FASB standards, so that accounting regulators can manage the implementation of accounting standards more effectively. 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 Article Outline Literature review FASB due process and high quality standards Corporate lobbying and accounting choice Neo-institutional and resource dependence explanations of corporate actions Theoretical framework Attributes of standards Attributes of corporations Industry attributes Testing the propositions Discussion and conclusion Implications for theory Implications for practice Management reporting incentives and classification credibility: The effects of reporting discretion and reputation Pages Frank Hodge, Patrick E. Hopkins, Jamie Pratt In this study we investigate how the level of discretion in the reporting environment and management s reporting reputation influence the extent to which management s reporting incentives are important in determining the perceived credibility of management s classification choices. Consistent with prior research, we show that users view incentive-inconsistent classifications as more credible than incentive-consistent classifications. We extend this finding by showing that the strength of this relationship (i.e., the extent to which users consider the consistency between the classification and management s reporting incentives) depends on the level of discretion in the reporting environment and management s reporting reputation. We find that users rely less (more) on the consistency between management s reporting incentives and the classification in a mandated (discretionary) reporting environment and when managers 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 have a good (poor) reporting reputation. We conclude by discussing the implications of our findings and potential future research. Article Outline Theory and hypotheses Level of discretion in the reporting environment Management s reporting reputation Experiment Overview of the experiment Hybrid classification credibility Results Manipulation and other checks Results of hypotheses tests Discussion Acknowledgements Informing technologies and the World Bank Pages Dean Neu, Elizabeth Ocampo Gomez, Cameron Graham, Monica Heincke The current study examines how the World Bank uses an assemblage of information generation and reporting practices, bounded by accounting/financial expertises, to attempt to influence the practices associated with administering education in Latin America. Starting from the premise that these informing technologies make the objects of governance knowable in terms of accounting and financial expertises, we consider how accounting practices embedded within lending agreements enable, translate and regulate behaviour. Focusing on the institutional field(s) of basic education, the study offers an in-depth analysis of 15 World Bank loan agreements from across the region, plus 25 interviews with field participants from a single Latin American country. We examine how the World Bank lending agreements install a 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 variety of informing technologies across a network of agents in Latin America. We propose that such agreements can be viewed as technologies of governance in that they diffuse financial technologies to distant fields, re-structure the habitus of these fields, and serve to reaffirm the expertise of the Bank within these fields. In this way, the World Bank increases its legitimacy with other potential borrower countries and ensures its continuing influence. Article Outline Theoretical framing Data and method Education and the World Bank The context Re-presenting the field via informing technologies Implanting technologies Attempting new visibilities Constructing a network of mutually monitoring agents Discussion Acknowledgements The most influential journals in academic accounting Pages Sarah E. Bonner, James W. Hesford, Wim A. Van der Stede, S. Mark Young In this article we summarize the findings of articles that have ranked academic accounting journals, as well as articles that provide other bases for considering journal quality. Results indicate that five journals Accounting, Organizations and Society, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, and The Accounting Review rank consistently as the top journals in the field. However, these five journals differ substantially as to the numbers of articles they publish overall as well as the proportions of articles that are related to 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 the various specialty areas of accounting. Further, the relative proportions of articles by area do not correspond to the numbers of individuals working in the specialty areas. Financial accounting articles appear in disproportionately high numbers for all journals except Accounting, Organizations and Society, whereas management accounting articles appear in disproportionately low numbers for all journals except Accounting, Organizations and Society. In all journals, systems and tax articles also appear to be disproportionately low vis-à-vis the numbers of individuals working in these areas. Auditing receives fairly even exposure across journals and vis-à-vis individuals in the area, except in the Journal of Accounting and Economics. Article Outline Journal rankings Summary Other bases for ranking journals Journal and journal article characteristics Number of issues and articles Number of articles by specialty area 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 6