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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.

TEZ9905 ; Tez (Doktora) -- Çukurova Üniversitesi, Adana, 2015. ; Kaynakça (s. 132-139) var. ; xiv, 153 s. : tablo ; 29 cm. ; Sanayi devrimi ve sonrasında yaŞanan teknolojik geliŞmeler ile kentleŞme, ticaretin artması ve hızlı nüfus artıŞı olguları iŞsizlik sorununu, geliŞmiŞ ve geliŞmekte olan pek çok ülkenin olduğu gibi Avrupa'nın ve Türkiye'nin de gündemine almasına sebep olmuŞtur. GŞsizlik sorununun çözümüne iliŞkin pek çok iktisadi akım çalıŞma yapmıŞ olup, Kurumsal Gktisat, kurum kavramını ön plana çıkararak, kurumsal yapılardaki değiŞiklikler ile iŞgücü piyasalarının düzenlenmesi gerektiğini ileri sürmüŞtür. Kurumsal Gktisadın öngörüleri kullanılarak yapılan çalıŞmada panel veri analizi kullanılmıŞtır. GŞsizliğin bağımsız değiŞken olarak test edildiği analizde, kurumsal iktisat bakıŞ açısıyla tespit edilen üç makro ekonomik değiŞken ve beŞ kurumsal değiŞkenin iŞsizliğe etkileri ölçülmeye çalıŞılmıŞtır. ÇalıŞmada, 2003-2013 dönemi için seçilmiŞ 22 Avrupa ülkesi ve Türkiye'ye iliŞkin veriler kullanılmıŞtır. Yapılan analiz sonuçlarına göre, değiŞkenlerden bazılarının iŞsizliğe etkisi konusundaistatistiksel olarak anlamlı iken, bazı değiŞkenlerin istatistiksel olarak anlamlı bir iliŞki ortaya koymadığı ancak kurumsal etkileŞimin, çıktıları değiŞtirdiği sonucu ortaya çıkmıŞtır. ; The industrial revolution and after experienced technological developments, the facts of expansion of the trade and rapid population growth have led Europe and Turkey to put the problem of unemployment on the agenda as well as many developed and developing countries. Many economic movements has done scientific studies for the solution of the unemployment problem. Institutional economics, emphasizing the institution concept, has suggested that the changes in corporate structures andlabor markets be regulated. In the study done by the use of providences of institutional economics, panel data analysis has been used. In the analysis, which the unemployment has been tested as an independent variable, three macro economic and fiveinstitutional variables impacts on unemployment, which were determined by the institutional point of view, have been tried to be measured. In the study, the data related to twenty two European countries and Turkey which were chosen for 2003-2013 period has been used. According to the results of the analysis, it's been found out that some variables of the impact of unemployment are statistically significant, on the other hand, others doesn't make any meaningful relation. However, institutionalinteraction has changed the output.

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.

Seymen, Oya Aytemiz (Balikesir Author) ; Araştırmanın Amacı: İlgili yazında güven kavramı ağırlıklı olarak tek yönlü olarak ele alınıp; örgütsel süreçlerdeki rolü incelenmiştir. İkili güven kavramını araştıran çalışmamızda, işgörenlerin hem örgüte hem de sendikaya bağlı olmaları nedeniyle, güvenin iki yönlü (sendika/örgüt) olarak incelenmesi ve bir tarafa duyulan güven ya da güvensizliğin diğer tarafı nasıl etkileyeceği, konusu önem taşımakta olup; ilgili yazında bu yetersizliğin belli ölçüde giderilmesi amaçlanmıştır. Yazındaki bu boşluğu doldurabilmek için, bu çalışmada örgütsel güven kavramı iki yönlü olarak ele alınıp incelenecektir. Yöntem: Araştırmanın teorik kısmı ilgili yazın taraması ve yararlanılarak araştırma araştırması ise Enerji, Sağlık ve Eğitim olmak üzere üç farklı Kamu sektöründen 553 işgörene anket yöntemi kullanılarak tamamlanmıştır. Elde edilen veriler SPSS ve LISREL istatistik programlarında temel ve ileri düzey (Yapısal Eşitlik Modellemesi) testlere tabi tutulmuş ve sonuçlara ulaşılmıştır. Bulgular ve Sonuç: Yapısal Eşitlik Modeli (YEM) analizi sonucuna göre örgütsel güven düzeyinin bütün alt boyutlarının, sendikaya güven düzeyindeki bütün alt boyutları pozitif şekilde etkilediği, sendika yöneticisine karşı olan güven düzeyinin sendikaya olan güveni pozitif yönde etkilediği ve en yüksek güven düzeyinin enerji sektöründe, en düşük ise eğitim sektöründe olduğu sonucuna ulaşılmıştır. ; Objectives of the Research: In related literature, the concept of trust, approached from such one-way perspective, and its role in the organizational process, has thoroughly been discussed and studied. Our research aims to investigate the concept of dual trust, built upon experience of two-way relations and commitments of the employees towards both sides of their polarised environment to better reflect the character of these dual links with the organization on one, and the trade union, on the other side of this polar structure. Examining the issue of trust from this new perspective will allow to better establish, how exactly, the measure of confidence or distrust, existing in relation with any one side of such environment, can simultaneously be found affecting the relation of the employee with the other side of the organizational system. Thus existing theoretical deficiency is intended to be resolved upon the results of this study, to fill the gap in literature with concept of organizational trust, which comprises of extended model of analysis of these dual, simultaneous relations. Methods: The theoretical part of the study has been developed based on reviews of literature and in conjunction with conducted researches. Field research has been completed by using a questionnaire method, applied to 553 employees from three different public sectors: Energy, Health, and Education. Data obtained has been subjected to basic and advanced tests (Structural Equation Modeling) in SPSS and LISREL statistical software suites and results achieved were evaluated. Results: According to the results of Structural Equation Modeling (SEM) analysis, it is concluded that all the sub-dimensions of organizational trust level affect all the sub-dimensions of trust toward the trade union, the level of trust towards the union leaders, positively affects the trust towards the union itself and, that the highest levels of the trust in general, are seen in energy sector, while the lowest levels, within the scope of this research, respectively, are seen in the sector of educationroblem of the Research: If employees work in a situation of direct and simultaneous relations with two organizations (workplace and a trade union) which are both, competing with each other in conflict of interest. This situation, can be found in literature, described as a 'dual link' (Stagner, 1954). The necessity of maximizing organizational aims through relations with employees on both sides will be seen directly affecting the perceptions and behaviors of employees towards both of the organizations. Within such a context, the concept of 'organizational trust' will also have to be seen as linked to, and in either positive or negative manner affected by these dual links relations. However, when the relevant literature is examined, it is seen that this concept is discussed and approached, either as a trust to the union, or only to the workplace. The concept of trust of the employees, built upon the two conflicting influences and affected by rival organizations, not being previously examined as a concept of 'dual trust', can thus be highlighted, as the problem of this study. Objectives of the Research: In related literature, the concept of trust, approached from such one-way perspective, and its role in the organizational process, has thoroughly been discussed and studied. Our research aims to investigate the concept of dual trust, built upon experience of two-way relations and commitments of the employees towards both sides of their polarised environment to better reflect the character of these dual links with the organization on one, and the trade union, on the other side of this polar structure. Examining the issue of trust from this new perspective will allow to better establish, how exactly, the measure of confidence or distrust, existing in relation with any one side of such environment, can simultaneously be found affecting the relation of the employee with the other side of the organizational system. Thus existing theoretical deficiency is intended to be resolved upon the results of this study, to fill the gap in literature with concept of organizational trust, which comprises of extended model of analysis of these dual, simultaneous relations. Methods: The theoretical part of the study has been developed based on reviews of literature and in conjunction with conducted researches. Field research has been completed by using a questionnaire method, applied to 553 employees from three different public sectors: Energy, Health, and Education. Data obtained has been subjected to basic and advanced tests (Structural Equation Modeling) in SPSS and LISREL statistical software suites and results achieved were evaluated. Results: In this study, how the employees' level of trust towards two organizations (Trade Union/Work Place) which are in conflict of interest influence the other is attempted to be determined with 'dual trust' approach. In this context, these following conclusions have been reached. It is found that there is a positive relationship between three sub- dimensions of the trust level to the organization and three subdimensions of the trust level to the trade union as a result of an analysis of all the variables through Structural Equation Model. According to this result it is concluded that the level of trust to the organization has a positive effect on the level of trust to the union. These results demonstrate us that being connected to two rival organizations improves perception of trust to the both sides. Apart from this study in related literature, because there isn't a study related to dual trust, making a comparison hasn't been possible. However, Stagner (1954) who asserts dual trust points that two-way commitment shapes with the tendency of perceiving organizations and trade unions as a whole and the tendency of trusting to the both organizations when the working conditions are good. Additionally, the level of trust to the union management's positive influence on the trust to the union is another new relation discovered in this study of research. With reference to this result, it is seen that trust to the manager is the key role in achieving trust to the organization. In the research, it is found that the average level of trust of the employees to the union is , the average level of trust to the work place is . On the other hand, according to the 2000 World Values Survey results (www.bahcesehir.edu.tr) it is indicated that trust towards union is ; trust towards organization . The research has been conducted in three different institutions. Among these institutions, energy sector has the highest level of trust, the second one is health sector and the third one is education sector. The reason of having the lowest level of trust in education sector can be having a higher level of education in comparison with other sectors. Because most of the teachers have bachelor's degree and the lowest level of trust belongs to the bachelor's in our study. Through this study, which is considered the Pioneer study in this area of work, dealing with concept of Dual Trust within three different concepts and improving models with reference to the issue have reached important conclusions. On the other side, by virtue of lack of study on 'dual trust' has not permitted to do a literal comparison. This case can be shown one of the restrictions of this study of research.