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ÖZETULUSLARARARASI FİNANSAL RAPORLAMA STANDARTLARI KAPSAMINDA İRAN MUHASEBE STANDARTLARININ İNCELENMESİ: İRAN'DA BİR UYGULAMAEkonomik yapı hem iç hem de dış sahada geliştikçe, gereklilikler de buna bağlı olarak gelişip yenilenmek ihtiyacı hissetmektedir. Sermayenin uluslararası dolaşımdaki hareketliliği, gelişen sektörel yapılar ve sistematik bir yapıya duyulan ihtiyaç muhasebe uygulamalarında da bir standartlaşmanın gerekliliğini gündeme getirmiştir. Her ülkenin kendi iç düzenlemeleri doğrultusunda şekillendirdiği bu uygulamalar, küreselleşmenin etkisini göstermeye ve sermaye sınırlarının kalkmaya başlaması itibariyle ülkeler arasında da şekillenme ihtiyacı hissettirmiştir. Bu ihtiyaç uluslar arası muhasebe standartlarını gündeme getirmiş ve 1970'ler itibariyle ülkeler arasında yapılan anlaşmalarla ilk adımlar atılmıştır. 1972'de 10'uncu Dünya Muhasebeciler Kongresi'nde alınan karar neticesinde 1973 yılında IASC kurulmuş ve bu komite Uluslar arası Muhasebe Standartlarını oluşturarak günümüzde halen geçerliliği olan bir yapıyı tesis etmiştir. Türkiye'nin bu yapıya dahil olması gerek ABD ile olan ticari ilişkileri gerekse AB'ye uyum çalışmaları doğrultusunda şekillenmiştir. 2000'li yıllar itibariyle bu alanda SPK, BDDK, TMSK gibi kurumlar aracılığıyla yürütülen bu çalışmalar, 2011 itibariyle KGMDSK çatısı altında toplanmış ve bu kurum aracılığıyla devam ettirilmektedir. İran Cumhuriyeti ise bu anlamda oldukça geç sürece dahil olmuştur. 1980'lerde kurumsal alt yapısı oluşmaya başlayan muhasebe standartlarının hayat geçirilmesi 1990'lara denk gelmektedir. 1999'yılında hazırlanan muhasebe kılavuzu ilgili kurumlarca iki yıl süre ile denetime tabi tutulmuş ve bu yöndeki görüş ve değerlendirmelerin akabinde 2001 yılında UMS koordineli olarak 22 standart düzenlenip yayınlanmıştır. Ayrıca 2005 yılında yapılan yenileştirmeler neticesinde iki standart ve 2007 yılında bir standart onaylanmış olup toplamda 33 Muhasebe Standardı düzenlenerek uygulamaya sokulmuştur. Uluslararası standartlarla daha iyi uyum sağlamak için, 2005 yılında 4, 5, 18 ve 19 no'lu standartları içeren 4 standart ila 2007 yılı 11 ve 12. Standartlar yeniden düzenlenip değerlendirmeye konulmuştur.Anahtar Kelimeler: Muhasebe Standartları, Uluslararası Muhasebe Standartları, İran Finansal Raporlama Standartları.ABSTRACTAN EVALUATION OF IRANIAN ACCOUNTING STANDARDS BASED ON INTERNATIONAL FINANCE REPORTING SATANDARDS:AN APPLICATION IN IRANAs the economic structure develops in both domestic and foreign realms, requirements feel the need to develop and renew accordingly, as well. The mobility of the capital in international circulation, developing sectorial structures and the need for a systematic structure has brought the necessity of standardization also in accounting practices into question. These practices shaped by all countries in parallel with its own internal regulations have evoked the need to take shape among the countries, as well, as of the fact that globalization started to take effect and the borders of the capital started to be removed. This need has brought the international accounting standards into question, and the first steps have been taken with the agreements concluded between countries as of the 1970s. As a result of the resolution taken in 10th World Congress of Accountants in 1972, IASC was founded in 1973, and this committee constituted a structure that still has validity today by establishing International Accounting Standards.Turkey's inclusion in this structure has taken shape in accordance with its commercial relationships with the USA as well as with EU harmonization works. These works carried out through the institutions such as SPK, BDDK, TMSK in this field by 2000s have gathered under the same roof of KGMDSK by 2011 and are continued through this institution.On the other hand, Republic of Iran got involved in the process rather late in this sense. Implementation of accounting standards, institutional infrastructure of which started to be formed in the 1980s, coincides with 1990s. Manual of accounting prepared in 1999 was subjected to supervision for a period of two years and immediately after the opinions and evaluations in this aspect, 22 standards were set and published in a coordinated manner with IAS. Furthermore, two standards were approved as a result of the renewals made in 2005, and one standard was approved in 2007, and 33 Accounting Standards in total were set and put into practice.In order to harmonize with international standards better, 4 standards including standards no 4, 5, 18 and 19 were set again and put under evaluation in 2005 and Standards no 11 and 12 in 2007. Key Words: Accounting Standards, International Accounting Standards, Iran Financial Reporting Standards.

Nijer'de ademi merkeziyetçi 21 Mart 1919 Ve 1 Nisan 1936 tarihi kararnmaesiyle kurulan ilk kodamanlar konseyleri ile sömürge dönemine uzanıyor. Daha sonra 1995 Batı Afrika'daki Fransız belediye reformu, Bu reformla beraber Niamey Tam fonksiyonlu belediye ve karışık Zinder Ve Maradi orta fonksyonlu belediye kuruldu. Nijer'in anayasasının 22'inci maddesinde belirtildiği üzere ülke yerel yönetimleri commune, departman ve bölge yerel yönetimleri olmak üzere üç ayrı birimden oluşmaktadır. Bu üç genel mahalli yönetimin yanında ayrıca ekonomik, coğrafik ve demografik farklılıklar gereği özel statü ile yönetilen yerel yönetimler de bulunmaktadır. Commune'ler türkiye ise belediyelere, departmanlar ise il özel idarelerine denk gelmektedirler. Bu yerel yönetimlerin en küçük birimi commune (komün)'dür. 2002'den beri Niger Cümhuriyet yedi (7) bölge ayırılmıştı Üstelk Başkant ayrı bir statü sahiptir. Türkiye'nin 1982 Anayasasında üç düzeyde yerel yönetimlerin kurulması öngörülmüştür. Bunlar il özel idareleri, belediyeler ve köy yönetimleridir. T.C. 1982 Anayasasında büyük yerleşim yerleri için özel yönetimlerin getirilebileceği öngörülmüştür. Bu düzenleme bazında ise Büyükşehir belediyeleri kurulmuştur. Türkiye'nin yerel yönetim kurumlarını il özel idareleri, belediyeler ve köy yönetimleri oluşturmaktadır. Büyük yerleşim yerleri içinde özel yönetimler getirilebilmekte ve büyükşehir belediyeleri böyle bir düzenlemenin sonucudurlar. Nijer'de belediye başkanları hem merkezi hükümetin temsilcisi hem de yerel yönetim kuruluşu olan belediyenin başıdır. Merkezi hükümetin temsilcisi olmasından dolayı valiye karşı sorumludur. Belediye başkanı, belediye meclisi üyeleri arasından belediye meclisi tarafından seçilir. Türkiye'deki gibi doğrudan halk tarafından seçilmemektedir. Vali, Başbakanı ve bütün bakanları teslim etmektedir. Kariyeri Bakımından İçişleri Bakanına bağlıdır, Vali yardimcisi, Valinin yakin çalişma arkadaşı olmakta birlikte, arrondismanlarda Devlet temsil etmekte görevlidir. ; In this study it is aimed to analyze general administrative structure and the local governments within the general administrative structure of Niger, Before such an analysis, the local governments in Turkey which has rich historical experience of democracy and local governments are studied, and then Niger's general administrative structure and local governments are discussed and in the light of these discussions local governments of Turkey and Niger are compared. Such a comparison gives differences and similarities of countries from the stand point of general administration and local governments and the local government experience of both countries are enlightened and the way of benefiting from both countries' local government experience from the standpoint of improving local governments as one of the important institutions of democracy is sought. In our days many countries are governed with principles of centralization and decentralization. In centralization public services are governed from one center and in decentralization the public services are rendered by public corporations out of the center hierarchy. States have established public corporations separate from central government organization hierarchy, but nevertheless controlled by the central government in order to render local services and to meet local needs of local people within the historical development due to the insufficiency of the centralization for rendering public services. Turkey's local government institutions are special provincial administrations, municipalities and village administrations. Special administrations can be established for large settlement places and metropolitan municipalities are the result of such arrangements. In Turkey a separate law was passed for each of these local government forms, and their foundation, duties, organs, organizations and other issues related with themare subject to these laws.

Tatar, Volkan (Arel Author) ; 2010 yılında Tunus'ta bir gencin kendisini yakmasıyla başlayan Arap Baharı, toplumsal, politik ve ekonomik bir kriz haline gelerek birçok bölge devletini derinden etkilemiştir. Tunus'ta başlayan ve domino etkisiyle bölge devletlerine yayılan hareket, başlangıçta bölgedeki devletlerin uzun yıllar yönetiminde olan siyasi elitleri tedirgin etmiş, sürecin devamında ise iktidar değişiklikleri meydana getirmiştir. 2011 yılında Arap Baharının etkisine giren ve her geçen gün daha da çatışma bölgesi haline gelen Suriye'den, yaklaşık 4 milyon kişi başka bölgelere göç etmek zorunda kalmıştır. Göç eden kitlenin büyük çoğunluğunun hedefi, coğrafi yakınlığın da etkisiyle Türkiye'dir. Bu sebeple Türkiye, Arap Baharının olumsuzluğunu ve yükünü çeken devletlerin başında gelmektedir. Dış politikada olduğu kadar, iç politikada da tartışma konusu olan Suriyeli mülteciler için, özellikle güneydoğu illerinde sığınma kampları kurulmuştur. Ayrıca Suriyeli mültecilerin, Avrupa devletlerine kaçak geçiş için, Ege Bölgesi'ni kullanmalarından dolayı bu mesele, Türkiye ile Avrupa Birliği'ne üye devletleri de karşı karşıya getirmiştir. Arap Baharı bu kaçak göçlerle birlikte farklı devletlerin ortak ve içinden çıkılması zor sorunu haline gelmiştir. Bu çalışmanın konusu, Arap Baharı sonrasında Türkiye'nin karşı karşıya kaldığı mülteci sorununu farklı açılardan irdelemektir. Bu amaçla nitel veri toplama yöntemi kullanılmış, belge incelenmesi üzerinde durulmuştur. Konuyla ilgili kaynaklar incelenmiş, farklı yayın organlarında yer alan röportaj ve haberlerden de kaynak olarak faydalanılmış, nitel veri analiziyle sonuca ulaşılmaya çalışılmıştır ; The Arab Spring, which was triggered by a young boy's burning himself up in Tunusia, has had an impact on most of the other countries in the same region deeply through turning into a social, political and economic crisis. The movement starting in Tunusia and spreading into the surrounding countries through domino effect, first made the political elitists governing the countries for a long time feel uneasy and then led to governmental changes in the following period. 4 million people had to leave their home country Syria, which had been influenced by the Arab Spring since 2011 and then turned into a battle field gradually day by day. These people had to immigrate to other regions. Due to its being close to the area, Turkey has been in the target of the majority of these immigrants. Owing to this fact, Turkey is one of the major countries which have experienced the negative effects, consequences and the burden of the Arab Spring the most. Refugee camps have been established especially in the Southeast provinces in the country for the Syrian refugees, who have been at the core of the discussion continuously in not only domestic policy but also foreign policy. Apart from that, this issue has created a big conflict between Turkey and the members of European Union since Syrian refugees have been using The Aegean Sea as a passage to enter European countries illegally. With the accompaniment of these illegal migrations, The Arab Spring has turned out to be a very big issue which is difficult to be resolved for a lot of different countries. The subject of this paper looks into the refugee problem Turkey has been facing as a result of the Arab spring in different aspects. With this aim in mind, qualitative data collection method and qualitative data analysis has been used. The resources regarding the subject have been analyzed and the interviews and the news found in various media resources have been utilized as a resource in order to reach conclusions through the qualitative data analysis method

1. Introduction Important political, administrative and economic changes occurred in Turkey and the world in the last 50 years, especially during post-1980 neo-liberal era. Decentralization, rapid urbanization and metropolization processes that emerged by means of these changes have boosted authority, spending and responsibility of local governments. Local governments gradually came to the fore in the process of service delivery. However, especially, allocation of self-income and resources to local governments have not shown a similar level of increase. In this study, this dilemma is analyzed in cases of municipalities in Turkey. The purpose of this study is to reveal the contradiction between the increased burden of duty and income of the municipalities. By this way, it is aimed to provide a scientific basis for policy makers in solving self-income problems. In this context, the situation of the municipalities in Turkey has been analyzed. The case is studied with both theoretical and numerical data and the problem has been clearly demonstrated. 2. Trends of Fiscal Autonomy, Fiscal Decentralization and Decentralization Although a single, universal and unique definition cannot be made, decentralization is generally defined as the transfer/assignment of decision-making responsibility, power and authority of resource creation from higher level administration (central government) to lower levels of administration (regions, local governments and NGOs) (Cheema & Rondinelli, 2007: 1, Leung, 2004: 1, Edquist, 2005: 9, Yuliani, 2004, Hinsz vd., 2006: 2, Eryılmaz, 2002: 225). According to the definition of Litvack ve Seddom (1999: 2) and World Bank, decentralization is the transfer of authority and responsibility for public functions from the central government to subordinate or quasi-independent government organizations or the private sector (Keskin, 2008: 2). Fiscal decentralization forms the financial aspect of devolution to regional and local administrations. Moreover, European and American writers use terms like "centrallocal (or intergovernmental) financial relations" and "fiscal federalism" in order to refer to fiscal decentralization. The first phase of fiscal decentralization is the division of spending responsibilities and revenue sources between levels of government (national, regional, local etc.). The second phase is the amount of discretion given to regional and local governments to determine their expenditures and revenues (both in aggregate and detail). This discretion gives regional and local governments the ability to determine their budgets by levying taxes and fees and allocating resources (Davey, 2003: 1). The essence of fiscal decentralization is the authority and responsibility of subnational governments to finance their local services to a certain extent (Ebel & Yılmaz, 2002: 34). In other words, fiscal decentralization occurs when higher levels of government cede influence over budgets and financial decisions to lower levels (Sharma, 2008). Decentralization and fiscal decentralization trend that has developed in the framework of thinking that local governments should be strengthened has also created the infrastructure of financial autonomy. Fiscal Autonomy aims to enable local governments to have adequate, healthy and sustainable resources in order to ensure the institutionalization of democracy and effective implementation of their services. In that framework, it is defined as local governments' fulfillment of their duties and responsibilities independently from the center. To achieve this aim, local governments manage/spend assets and resources in line with their laws (in accordance with the interests of the local population). They also make budgets and borrowings (Ulusoy & Akdemir, 2009: 260-265, Yontar & Dağ, 2014: 150, Çelik, 2013: 22). 3. Increased Responsibility of Municipalities as a Result of Urbanization and Metropolization in Turkey The urbanization rate was very slow in the early years of the Republic of Turkey. The population living in rural areas began to migrate to urban areas in the 1950s due to improvements in transportation infrastructure, change of the land ownership regime, mechanization and modernization of agriculture, technological developments, increase in industrialization, and other economic/social changes. In particular, migration to cities increased in line with the population growth. This accelerated the need for better highway networks and settlement areas, and new housing (Tosun, 2015: 202- 203, Şahin, 2013: 79). There have been serious population increases in cities such as Istanbul, Izmir, Adana, Ankara and Bursa. This trend caused significant problems in terms of urban services in these cities (Keleş, 2009: 289). Local governments and especially municipalities took on the most important tasks of on-site analysis of the mentioned problems and solving them with practical - permanent proposals. 4. Comparative Analysis of Revenues and Expenditures of Municipalities in Turkey Municipalities became center-dependent units from financial, political and administrative aspects. It is mainly due to inefficient income structure that is dependent on central transfers, not on self-income. It is clear that this situation causes many negative effects on the functioning of municipalities. However, inadequacy of self-income or dependency needs to be demonstrated with numerical data in order to see the adverse trend in a concrete way. This enables a comparison in an international scale and identification of appropriate sample countries for the planned changes for these comparisons. Furthermore, it becomes possible to analyze financial interdependence among different municipal levels and all municipalities. Through detailed assessments, the dilemma between metropolization and fiscal decentralization in Turkey has been put forward in this study. 5. Basic Financial Problems of Municipalities in Turkey The main financial problems of the municipalities can be listed as lack of sustainable revenue sources, ineffective use of available resources, over-dependence on shares transferred from general budget tax revenues collection, inadequacy of self-income sources (Yüksel, 2004). Because of these financial problems, there are many negative situations faced at the local level. 6. Conclusion There is a trend of urbanization and metropolization in Turkey. 93% of the total population lives within the municipal boundaries. 84% of the population within municipal boundaries is within the borders of the metropolitan municipalities. Metropolitan municipalities have the highest burden of responsibilities. Then comes the provincial municipalities, district and town municipalities. However, amount of incomes is in the opposite order. This situation, prevents municipalities from enjoying the benefits of fiscal autonomy and fiscal decentralization. Instead, they become highly dependent on the central government. To get rid of this dilemma, a three-stage policy must be followed. Firstly, efficiency in spending should be achieved. Secondly, steps should be taken to make the most out of available income sources. Finally, municipalities should be provided with new sources of revenue in order to get rid of the fiscal dilemma. While these steps are being taken, rather than applying a general method, political characteristics and administrative, economic, cultural of Turkey should be taken into consideration and Turkey-specific system should be established.