Suchergebnisse

Editors biography -- Contributor biography -- Introduction -- Women and economic sustainability -- Making visible the invisible : women's unpaid labour / Diana Sabotinova (Bulgaria) -- Employing women in the western Balkans / Zorka Grandov (Bosnia and Herzegovina), Radica Jovanovic and Olivera Karic Nedeljkovic (Serbia) -- A different view of women's employment : the case of Turkey and Germany / Mine Yilmazer and Meltem Onay (Turkey) -- A comparative analysis of women's education and their representation in higher management / Zorka Grandov, Verica Jovanovic and Maja Djokic (Bosnia and Herzegovina) -- Women and management -- Perception of Lebanese working women regarding the barriers preventing their attainment of senior professional positions / Abdulrazzak Charbaji (Lebanon) -- Perception of Serbian women's status at works / Snefana Videnovic, Vesna Pavlijevic and Nevena Jovanovic (Sebia) -- Accounting for women's labour : explaining the present from the past / Rute Abreu and Fatima David (Portugal) -- Women on boards : the Polish experience within the context of EU recommendations / Maria Aluchna (Poland) -- The influence of women on the earnings management : public companies in Brazil / Liliane Segura and Henrique Formigoni (Brazil), Fatima David and Rute Abreu (Portugal) -- Women in top management / Zorka Grandov (Bosnia and Herzegovina), Verica Jovanovic and Maja okic (Bosnia and Herzegovina) -- Sexual harassment on the work place : new forms of discrimination based on sex in EU law / Biljana Chavkoska (Sebia) -- Corporate sustainability and women -- Strengthening women stakeholders with social responsibility : does it really work? / Duygu Türker and Senem Y?lmaz (Turkey) -- Women and social sustainability : the case of Canadian agriculture / Amber J. Fletcher (Canada) -- Women absent in environmental politics : gender mainstreaming in environmental policies / Arzu Orge Özyol and Nesrin Çobanolu (Turkey) -- The influence of boards of directors, ownership structures and women on boards on the extent of corporate social responsibility (CSR) reporting in Malaysian public listed companies / Roshima Said, Syahiza Arsada and Rahayati Ahmad (Malaysia) -- Women startup businesses utilizing web 2.0, MOOC, eportfolio and ICE house entrepreneurship mindset / Milena Krumova (Bulgaria) -- Women-run companies' growth and finance / Milen Baltov (Bulgaria) -- Index words

ESG in The Global Journey: A Biometric Analysis -- Different view of weather anomalies on BIST100 -- Role of Empathy and Innovative Behavior of Bankers in providing Credit to Entrepreneurs -- Possibility of Creating A Process-Based Organizational Structure In The Public Sector -- Sustainable Governance, Development Disparities, Regional Government: A Case from South Sulawesi Government, Indonesia -- Insights on Climate Change and Sustainability Reporting: Türkiye Case -- Critical Factors Influencing Accounting Misstatements: Evidence from Malaysia -- The European Union and Türkiye' s renewable resources versus fossil energy for the sustainable future -- The relationship between corporate governance mechanisms and firm's performance pre and post-Malaysian Corporate Code Governance 2017: The moderating effect of women directors on board -- The Kosovo Women's Role and Position In Leadership Strategy -- The relationship between corporate governance and firm value and performance: The evidence from Istanbul Stock Exchange of Turkiye -- The Impact of Financial Development and Innovation on Green Growth: An Empirical Investigation on Emerging Countries -- Does Social Entrepreneurship Favor Inclusion among People? A Conceptual Analysis in Emerging and Developing Economies -- Index. .

Introduction Chapter -- Corruption in Health Sector in Covid Crises -- PART 2 Managerial Issues in Health Sector -- Marketing in the Health Sector -- A Model Proposal For Solutions To The Problems Faced By SMEs In The Covid-19 Process Ahmet Konak , Agah Sinan Ünsar -- Evaluating Working Conditions in Healthcare during COVID-19 Crisis -- Sustainability Based Medical Waste Logistics in Healthcare Enterprises: A University Hospital Application -- Part Three: Economic Issues in Health Sector -- Fighting Against Covid-19: The Role of Consolidated Fiscal Policies and Transparency in Data Sharing -- Investigation of Dyspnea And Quality Of Life In Patients With Heart Failure -- Ranking eHealth Efforts of Countries to Fight Coronavirus Pandemic via Grey Systems Theory: Evidence from National COVID-19 Mobile Apps -- Informal health payments in SARS – CoV - 2 era. Options from Greece -- Health and Human Welfare: A way to healthy humankind -- Evaluation of Pain in The Critical Care Unit Patients who Had Intubated And Sedated -- Index.

Intro -- Acknowledgement -- Contents -- Editor and Contributors -- List of Figures -- List of Tables -- Part I Introduction -- 1 Introduction Chapter: Announcements by Related Institutions (CAQ, PCAOB, FRC, IFAC) on Auditing in COVID Times -- References -- Part II Good Governance in Accounting, Tax, Auditing, Fraud Examination -- 2 Is a Determination and Application of Joint Audit Procedures of Financial Statement and Tax Certification Audits Possible? -- 2.1 Introduction -- 2.2 Literature Review for Joint Audit -- 2.3 Joint Audit Approach on Audit Procedures -- 2.3.1 Integration of Audit Procedures-Joint Audit -- 2.3.2 Joint Audit Procedures in Account Base -- 2.3.3 Joint Audit Assumptions for All Accounts -- 2.4 The Method Used for the Study-Survey -- 2.5 Survey Results -- 2.6 Results -- 2.6.1 Interaction Between Financial Statement Audit and Tax Certification Audit -- 2.6.2 Joint Audit Procedures Between Financial Statement Audit and Tax Certification Audit -- 2.6.3 Increase in Time Savings and Efficiency with Joint Audit Procedures -- 2.6.4 Contributions of Joint Audit Procedures to Professionals -- 2.6.5 Contributions to Social Sciences -- Appendix -- References -- 3 The Transition from Self-Regulation to Public Oversight in the Independent Audit: An Investigation of Developments by Accounting Sub-Culture -- 3.1 Introduction -- 3.2 Social Role of Independent Audit -- 3.3 Self-Regulation Structure of Independent Audit -- 3.3.1 Criticism of the Self-Regulation Structure -- 3.3.2 Peer-Review Systems -- 3.4 Transition to Public Oversight in Independent Audit -- 3.5 Developments in Turkey About Audit -- 3.5.1 Public Oversight Board in Turkey (KGK) -- 3.5.2 Criticisms of Turkish POB (KGK) -- 3.6 Literature -- 3.6.1 Self-Regulation and Public Oversight Literature -- 3.6.2 Accounting and Culture Literature -- 3.7 Values of Accounting Sub-Cultures.

1. Transparency and Conflicts in Science: History of Influence, Scandal, and Denial -- 2. The Health Impact Fund and the Problem of Corruption in the Global Pharmaceutical Sector -- 3. Outsourced Services in Private Healthcare Organizations and ISAE 3402 Assurance Engagement: A Research Focused on Turkey -- 4. Revisiting Accountability: Corruption in Healthcare in Developing Countries -- 5. Corruption of the Canadian drug regulatory system -- 6. Professional ethics, professionalization and regulation of Pharmaceutical Sales Representatives, Analyzing the Costa Rican Case -- 7. Exploring Accountability and Transparency within International Organizations: What Do We Know and What do we Need to Know? -- 8. Medical Ghost- and Guest-Writing as Corrupt Practices and How to Prevent Them -- 9. Fraudulent Misrepresentation and Fraudulent Concealment in Products Liability in Tort Law in Canada: The Special Relationship between Drug Companies and Consumers in the Context of the Fraudulent Misrepresentation and Fraudulent Concealment of Data -- 10. The Role of Procurement Department in Governmental Hospital -- 11. Communicating Integrity framework information on Malaysian private hospitals' websites.

This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility. Kıymet Tunca Çalıyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph. D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin.

About the editors and contributors -- Foreword -- Acknowledgements -- Introduction chapter: why we need sustainability in management / Kiymet Caliyurt, Ulku Yuksel -- Sustainability and management in Europe -- The flawed logic of sustainable development / David Crowther and Shahla Seifi -- The representation of produced value for health care organizations: a proposal for a "social responsible reporting" through "non-socially" reporting tools in the Italian health care sector / Carmela Gulluscio and Patrizia Torrecchia -- The notion of sustainability in strategies of Polish companies : the perspective of WIG20 firms / Maria Aluchna -- Towards a classification of consumer sustainability / Tillmann Wagner and Alexander Stich -- Sustainability and management in Asia -- The impact of corporate characteristics on social responsibility and environmental disclosures in Turkish listed companies / Merve Kiliç and Ali Uyar -- Corporate environmental reporting in Turkey : status and challenges / Ugur Kaya and Yasar Bayraktar -- Sustainability reporting in the airline industry : the case of Turkish Airlines / John Taskinsoy and Ali Uyar -- The internal control system in the prevention of mistakes and frauds : an application in a hospitality management / Mehmet Erkan, Ercüment Okutmus and Ayse Ergül -- Banking and sustainable development in china / Jing Bian -- Ethical issues in business administration and their effects on social and economic development / Rasim Abutalibov, Rufat Mammadov and Seymur M. Guliyev -- Integrated sustainability and social responsibility communication / Duygu Türker and Huriye Toker -- Sustainability in airlines / Hesam Shabaniverki -- Sustainability reporting / Çagatay Akarçay and Ayça Akarçay -- Sustainability and management in the Far East -- Effort, ethical orientation and audit judgement performance / Razana Juhaida Johari, Zuraidah Mohd Sanusi, Rashidah Abd Rahman and Normah Omar -- Human capital, governance and firms' performance in public listed companies of Malaysia : is there a relationship? / Roshima Said and Noorain Omar -- Sustainability and management in Australia, the USA and Brazil -- A narrative on teaching sustainability / Maria Lai-ling Ling and Martha J.B. Cook -- Sustainability and the consumer-citizen's consumption consciousness / Julie E. Francis and Teresa Davis -- Marketing's role in sustainability / Ravi Parameswaran, Krishna Parameswaran, Steven Kooy and Susan Kuzee -- Agenda 21 as a tool for managing the relationship between companies and communities : a case study at petrobras / Rosane Beatriz Juliano de Aguiar Figueiredo, Osvaldo Luiz Gonçalves Quelhas, Sergio Luiz Braga França, Marcelo Jasmim Meiriño and Walter Leal -- Sustainable supply chain management : the good, the bad, and the ugly / Arpit Raswant and Catherine Sutton-Brady -- Discussion / Ulku Yuksel, Kiymet Çaliyurt -- Index