Suchergebnisse

Bulgaristan İkinci Dünya Savaşı'na Almanya safında katılmış ve yenilmiştir. Savaşın galiplerinden Sovyetler Birliği'nin Kızıl Ordusu ülkeyi işgal etmiş ve kendisine yakın bir sosyalist iktidar oluşturmuştur. Vatan Cephesi iktidarı iç ve dış politikasında "Sovyet Modelini" tercih etmiştir. Başta Müslüman Türkler olmak üzere ülkesindeki azınlıklara baskı, zulüm ve göç ettirme politikaları uygulamıştır. Stalin'in direktifi doğrultusunda Bulgaristan'ın Türkiye sınırında yaşayan Türkler iç kesimlere sürgün edilmiş, direnenler 1950-1951 Göçü ile Türkiye'ye gönderilmiştir. Bulgaristan hükümeti ülkede kalan Türkler üzerinde Bulgaristan Komünist Partisi Merkez Komitesi Politbürosunun aldığı gizli kararlar çerçevesinde asimilasyon politikası uygulamış, "tek milletli sosyalist bir toplum" yaratmak istemiştir. Bu çalışmada Bulgaristan'daki Türklere yönelik yapılan faaliyetler, alınan tedbirler ve Türklerin Türkiye'ye göç etmelerine sebep olan unsurlar, belgelere dayanılarak analiz edilmiştir. ; Bulgaria joined the Second World War on the side of Germany and was defeated. The Red Army of Russia, which is among the victors of the war, occupied the country and founded a socialist government close to itself. The Patriotic Front government preferred "the Soviet model" in its domestic and foreign policy. The government applied the policies of pressure, persecution and forced immigration to the minorities in its country, particularly to the Muslim Turks. The Turks, living near Turkish border of Bulgaria were exiled to interior regions by the order of Stalin and those, who resisted to these policies, were forced migration to Turkey in 19501951 years. Bulgarian government applied assimilation policies towards Turks staying in the country in the context of the secret decisions, taken by the Bulgarian Communist Party Central Committee Politburo and tried to create "a socialist society with one-nation". In this study, the policies towards Turks in Bulgaria and the reasons of their immigrations to Turkey have been analyzed on the basis of official documents.

PurposeThe purpose of this paper is to provide an extension of the Corporate Governance Reporting Initiative (CGI) 2004, which reports on Malaysia's first corporate governance ratings. Characteristics of firms with high and low scores in the corporate governance ratings are analysed by comparing companies based on their corporate governance ranking as reported in the CGI.Design/methodology/approachFirms are classified into those at the top 50 percent and the bottom 50 percent of the corporate governance ratings list to examine whether there are any differences in the characteristics of firms in both classified samples. The characteristics of firms that are being examined are firms' profitability, leverage, growth, market valuation, size, age, ownership structure and countries of operation based on the Logit analysis.FindingsThe result shows that firm size has a strong influence with corporate governance ratings, but not so for other variables tested.Research limitations/implicationsThis study analyses only eight corporate characteristics. There are other measures that can represent firms' size such as market capitalization.Practical implicationsIt is hoped that the traits found from the analysis will be able to provide additional information concerning corporate governance to interested parties. The characteristics revealed may probably be found to be essential elements in the development of effective and efficient corporate governance structure. The study could also help corporations in their short‐ and long‐term strategies.Originality/valueThis study bridges the gap of previous studies by using a complete set of governance standards on the analysis and directly identifies firms with certain scores of corporate governance and addresses issues related to these exceptional companies.

PurposeThis study examines the intangible assets value of the Malaysian market. It measures the relationship between intangible assets and corporate market value of Malaysian firms and whether they are consistent with findings in other advanced markets.Design/methodology/approachFirstly, the development of intangible assets of Malaysian companies over 2000 to 2006 were measured statistically using Landsman's balance sheet identity model. Then, cross‐sectional multi‐regression procedure was used to ascertain the relationship between intangible assets and financial performance.FindingsThe findings reveal that the Malaysian market developed intangible assets at a rather slow pace, with significant development from year 2004 onwards. It also reveals that the book value of net assets (BVNA) are still dominant in Malaysian corporate valuation but this trend is declining as greater interest has now been developed in employing intangible assets and earnings as important variables. Furthermore, the results indicate that there is a positive trend in intangible assets development in Malaysia, consistent with those of advanced markets such as the US, Europe and Australia. However, the Malaysian market lags by about 20 years as compared to the more advanced ones.Research limitations/implicationsThe limitations of this paper are as follows: the time frame for this study was seven years and it looked at the post‐financial crisis period. A longer time frame may be desirable covering both pre‐ and post‐crisis periods. Secondly, this study did not look into intangible assets at the micro‐level perspective. Unless solid definition, classification, measurement and valuation of intangible assets have been ascertained, it is not worth dwelling on individual assets, such as brand, research and development (R&D), and human capital.Originality/valueThe main contribution of this study is that it provides empirical evidence that intangible assets or intellectual assets are strategic assets that require close attention in line with development of the knowledge‐based economy.

PurposeThis study aims to investigate the factors influencing the disclosure of intellectual capital (IC) information in the Malaysian initial public offering (IPO) prospectus using multiple regression analysis.Design/methodology/approachThe sample consists of 130 companies in the technology and industrial products sectors of Bursa Malaysia that went through an IPO between 2004 and 2008. Initially, the extent of the IC disclosure index is quantified using content analysis methodology. The multiple regression analysis is then used to examine the associations of nine potential explanatory variables with IC disclosure level.FindingsIn general, the results provide evidence that board size, board independence, age, leverage, underwriter and listing board significantly influence the extent of IC disclosure in an IPO prospectus. Nonetheless, the effect of each explanatory variable may vary in each estimated parameter of the multiple regression models. Three variables, board diversity, size and auditor, were not significant.Originality/valueAlthough many studies have examined the content of and reasons for IC disclosures, this study provides empirical evidence in this specific area, i.e. to explore the determinants of IC disclosure, particularly from the perspective of IPO prospectuses, in emerging countries such as Malaysia.