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Small-scale fisheries (SSF) is a local and community-based activity that can be traced back to ancient times, and thus, closely related to the history of humankind. However, large-scale fisheries have grown tremendously, approaching an industrial sector in the last century, due to their socio-economic and political properties, including both national and international aspects. This progress towards industrial-scale fisheries led to the involvement of scientific research, first aiming to improve production efficiency, and then, to protect ecosystems as resources exploited for fisheries activity, by mitigating their adverse impacts. During this evolutionary progress, SSF was usually neglected because of their limited production ability, and thus minimal economic contribution, until the later phase when the protection of ecosystem resources gained sufficient importance. As a result of this, many countries lack data on SSF, undermining efforts for the creation of proper policies for this type of fisheries. The aim of this study was to evaluate the productivity and the effects of some demographic characteristics, boat structures, and some cost (input) items on the net profit of SSF in the Black Sea. The eligible sample for this study consisted of 5575 small-scale fishing boats in the Black Sea. The number of fishers to be surveyed was determined as 315 using the "Simple Random Sampling" method, based on operators of boats < 12 m, i.e., boats in the SSF. Questionnaires were conducted face-to-face with fishers. In this study, it was tested if six parameters were investigated to determine whether they had a significant effect on net profit in SSF. These parameters were: (1) engine power; (2) number of fishing days; (3) boat length; (4) consumption of fuel in fishing; (5) education level of fishers; and (6) overall professional experience of fishers. To do so, Simple Linear Regression Analysis was performed to determine the effect of the data considered as independent variables when the net profit was set as the dependent variable. Atlantic bonito, Sarda sarda (Bloch, 1793); whiting, Merlangius merlangus (Linnaeus, 1758); rapa whelk, Rapana venosa (Valenciennes, 1846); and turbot, Scophthalmus maximus (Linnaeus, 1758) were the most important commercial fish species for small scale fishing. When catch per boat in SSF was evaluated, Kırklareli province ranked first with 97 007 kg, with Atlantic bonito (44 778 kg) being the most common species caught. Samsun had the second-largest catch per boat with 91 761 kg. The total net profit of 303 boats was calculated as €1 794 938 and the mean net profit per boat was €5924. The highest per boat mean net profit (€25 909) was in Kırklareli. According to the results of the study, the number of days at the sea, boat length, engine power, and fuel cost had a significant effect on the net profit while education level and professional experience were not important in productivity. The economically-fragile SSF sector may need some kind of supporting subsidy. It would be beneficial to provide support to the majority of fishers active in the SSF in terms of complementary alternative employment opportunities in the regions where they are located.

Aim of the paper The paper aims at describing and explaining net profit flows per country for the period 1980-2009. Net profit flows result from Foreign Direct Investment (FDI) stock and profit repatriation: inward stock creating a profit outflow and outward FDI stock a profit inflow. Profit flows, especially 'normal' ones are not commonly researched. Theoretical background According to world-system theory, countries are part of a system characterised by a core, semi-periphery and periphery, as shown by network analyses of trade relations. Network analyses based on ownership relations of TransNational Corporations (TNCs) show that the top 50 firms that control about 40% of the world economy are almost exclusively located in core countries. So, we may expect a hierarchy in net profit flows with core countries on top and the periphery at the bottom. FDI outflows from the core countries especially rose in the 1990s, so we may expect that the difference has grown in time. Data and results A dataset on 'net profit flow' per country is developed. There are diverging developments in net profit flows since the 1980s, as expected: ever more positive for core countries, negative and ever lower for semi-peripheral and peripheral countries, in particular from the 1990s onwards. A fixed effects quantile regression using publicly available data confirms the prediction that peripheral countries share a unique characteristic: their outward investments do not have a positive influence on net profit flow as is the case with semi-peripheral and core countries. The most probable explanation is that peripheral outward investments are indirectly owned by firms located in core and semi-peripheral countries, so all peripheral profit inflows end up in those countries.

The purpose of this study is to determine the development of third party funds and net profit margins and to determine how much influence third party funds have on net profit margins at PT. Bank Tabungan Negara (Persero) Tbk.The research method used is descriptive verification method with a quantitative approach. By using secondary data in the form of a statement of financial position and income statement obtained from the IDX. Data collection techniques using field studies and literature studies. The data were analyzed using the calculation of the development of third party funds and net profit margins, and analyzed using statistical analysis assisted by SPSS Statistics 22 for windows.The results of this study indicate that third party funds have a very low relationship to net profit margins. With the influence that third party funds do not affect the net profit margin much. The results of simple linear regression analysis have a negative effect which shows that the relationship between third party funds and net profit margins is not unidirectional. And when viewed at the level of significance, it has no significant effect. So it can be concluded that third party funds have a negative and no significant effect on net profit margins, meaning that if third party funds increase, it will not always affect net profit margins.

Earnings management techniques are used to alter financial statements, either to mislead stakeholders on the performance of a firm or to influence contractual outcomes that depend on the accounting figures. This article analyzes the main motivations that lead company executives to apply earnings management practices. A review of accounting literature was performed and 4 groups of motivations were found: (1) contract; (2) policies and regulations; (3) valuation; and (4) taxes. The reasons for committing an extreme form of earnings management, accounting fraud, are also discussed. Identifying of some of these motivations within an organization may be useful to understand and anticipate management decisions and firm behavior in the face of certain political, economic and financial scenarios. ; Las prácticas de earnings management son usadas para alterar la cifra de beneficios reportada en los estados financieros, ya sea para inducir a error a las partes interesadas en el desempeño de la firma, o para influir en los resultados contractuales que dependen de las cifras contables. Este artículo analiza las principales motivaciones de la gerencia de una empresa para efectuar prácticas de earnings management. Para ello, se realiza una revisión de los principales artículos de la literatura contable. Se identifican cuatro grupos de motivaciones: (1) contractuales; (2) políticas y regulatorias; (3) de valoración; y (4) fiscales o tributarias. También se analizan las razones para cometer una forma extrema de earnings management: el fraude contable. Reconocer a tiempo la existencia de alguna de estas motivaciones al interior de una organización, podría ser útil para entender y anticipar las decisiones de la gerencia y el comportamiento de una firma, frente a determinados escenarios políticos, económicos y financieros.