Template-Type: ReDIF-Article 1.0 Author-Name: Ali O. Balkanlı Author-Email: aobalkan@yahoo.com Author-Workplace-Name: İstanbul Üniversitesi Title: The Effects of Direct Foreign Capital Investments on Economic Growth, Employment And Balance of Payments Abstract: Direct foreign capital investments are distinguished from other investment types in accordance with their nature and characteristics. These investments have a special precaution in the literature of economics due to the fact that they are investment oriented to production and due to the modifying effects of macro economy. In this context, in this study, the concept of foreign direct investment is examined and then the effectiveness and effects of these investments on the economic level in terms of economic growth, employment and balance of payments are examined. It might be seen that direct foreign capital investments are influential in the existence of certain conditions on economic growth, employment and balance of payments in the host countries concerned. Journal: Eurasian Business & Economics Journal Pages: 1-14 Volume: 10 Issue: 10 Year: 2017 Month: Feb DOI: 10.17740/eas.econ.2017.V10-1 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/732 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:10:y:2017:i:10:p:1-14 Template-Type: ReDIF-Article 1.0 Author-Name: Ali O. Balkanlı Author-Email: aobalkan@yahoo.com Author-Workplace-Name: Istanbul University Title: Intervene to Financial Markets of Central Banking Abstract: The state intervenes on many grounds. The interventions may, in essence, have policy objectives, as well as the desire to maintain the regular functioning of markets. When the government is referred to intervention in the market, commodity markets, factor markets and financial markets come to mind. Among these markets, there is a special value of financial markets. In this context, it can be seen that the public authority shows regulatory, supervisory and supervisory activities in financial markets, which we have divided into two main markets as capital markets and money markets. Among the institutions of the financial market of the public authority is the Central Bank. The Central Bank has a special measure in the financial markets, with the size and efficiency that the economy has. In this study the activities and effects of the Central Bank on the financial market have been examined. Journal: Eurasian Business & Economics Journal Pages: 15-27 Volume: 10 Issue: 10 Year: 2017 Month: Feb DOI: 10.17740/eas.econ.2017.V10-2 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/733 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:10:y:2017:i:10:p:15-27 Template-Type: ReDIF-Article 1.0 Author-Name: Halil Emre Akbaş Author-Email: akbase@gmail.com Author-Workplace-Name: Yıldız Teknik Üniversitesi Author-Name: Emin Zeytinoğlu Author-Email: eminzeytinoglu@yahoo.com Author-Workplace-Name: Dumlupınar Üniversitesi Title: In the Light of Accounting Academicians’ Perceptions the Features of an Ideal Accounting System and International Financial Reporting Standards within This Perspective Abstract: The primary purpose of this study is to analyze the perceptions of accounting academicians about International Financial Reporting Standards (IFRS) and the features that an ideal accounting system should have. For this purpose a questionnaire survey was performed with the participation of 114 academicians. According to the results of the study; reporting transparent, reliable and relevant financial information issues become crucial for an ideal accounting system. On the other hand, it was determined that the participants think that IFRS are appropriate for enhance the quality of financial reporting and transparency, accountability, making comparisons between companies, achieving a true and fair view and relevant for decision making. In this framework it is possible to say that the expectations of participants from an ideal accounting system and their perceptions about IFRS are compatible. Journal: Eurasian Business & Economics Journal Pages: 28-44 Volume: 10 Issue: 10 Year: 2017 Month: Feb DOI: 10.17740/eas.econ.2017.V10-3 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/734 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:10:y:2017:i:10:p:28-44 Template-Type: ReDIF-Article 1.0 Author-Name: Cengiz Aytun Author-Email: cengiza@cu.edu.tr Author-Workplace-Name: Çukurova Üniversitesi Author-Name: Merve Ekiz Author-Email: merveparlakyildiz@gmail.com Author-Workplace-Name: Çukurova Üniversitesi Title: The Relationship Between Telecommunication Investments And Economic Growth in Developed And Emerging Countries: Panel Causality Analysis Abstract: The importance given to telecommunication investments is increasing at a great rate particularly for developed and emerging economies under the impact of globalization. The potential impact of telecommunication infrastructure investments on economic growth in the globalizing world is a question that needs to be investigated. The objective of the study is to explore whether this channel of interaction, which is believed to exist for developed economies, is valid for emerging economies. Current empirical model has been generated for 12 developed and 10 emerging economies as including the 1975-2009 periods. Differently from the previous studies; cross section dependency and heterogeneity conditions were taken into account in the panel causality analysis performed. Results show a one-way causality relationship from telecommunication investments to economic growth for Canada, Denmark, Sweden and the United States among developed economies and China from the emerging countries. The results highlight the telecommunication investments as an effective policy tool to feature economic growth in the mentioned countries. Journal: Eurasian Business & Economics Journal Pages: 45-58 Volume: 10 Issue: 10 Year: 2017 Month: Feb DOI: 10.17740/eas.econ.2017.V10-4 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/735 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:10:y:2017:i:10:p:45-58 Template-Type: ReDIF-Article 1.0 Author-Name: Axundova Nailә Fariz qızı Author-Email: elxan_salayev@mail.ru Author-Workplace-Name: Azerbaycan Devlet İktisat Üniversitesi Title: Modernization of Management Structure of Organization Abstract: The purpose of the present study is to rationale the features of modernization of management structures in organizations. The study is based on the structural analysis and logical synthesis of an organization in the current field. In the consequence of the study the types of organizational structures of control systems in an organization were examined. Algorithms steps were developed for the management structure improvement as scientific innovation of the study. Journal: Eurasian Business & Economics Journal Pages: 59-70 Volume: 10 Issue: 10 Year: 2017 Month: Feb DOI: 10.17740/eas.econ.2017.V10-5 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/736 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:10:y:2017:i:10:p:59-70 Template-Type: ReDIF-Article 1.0 Author-Name: Yıldırım Ercan Çalış Author-Email: ecalis@marmara.edu.tr Author-Workplace-Name: Marmara Üniversitesi Author-Name: Özgür Çatıkkaş Author-Email: ozgurcatikkas@marmara.edu.tr Author-Workplace-Name: Marmara Üniversitesi Author-Name: Derya Deniz Yılmaz Author-Email: deryadeniz.yilmaz@agaoglu.com.tr Author-Workplace-Name: Nişantaşı Üniversitesi Title: Comparative Analysis of Unit Costs For Wind And Hydroelectric Power Generation As A Renewable Energy Source And Turkish Implementation Abstract: The aim of this study is to calculate the unit cost of energy generated by wind and hydroelectric power plants to select the most appropriate technical and economical option out of these two alternative renewable energy sources, and to make a comparative analysis of them. In this context, in addition to the comparison of traditional cost items, the cost of the energy unit produced is calculated by means of value cost method. Journal: Eurasian Business & Economics Journal Pages: 71-91 Volume: 10 Issue: 10 Year: 2017 Month: Feb DOI: 10.17740/eas.econ.2017.V10-6 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/737 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:10:y:2017:i:10:p:71-91 Template-Type: ReDIF-Article 1.0 Author-Name: Esra Erik Author-Email: esra.erik@nisantasi.edu.tr Author-Workplace-Name: Nişantaşı Üniversitesi Author-Name: Mehmet Ersoy Author-Email: mersoy@marmara.edu.tr Author-Workplace-Name: Marmara Üniversitesi Title: FOREIGN CAPITAL INVESTMENTS IN THE BANKING SECTOR AND POTENTIAL EFFECTS ON THE ECONOMIC GROWTH: TURKEY IMPLEMENTATION Abstract: This study aims to reveal the relationship between foreign capital investments in the Turkish banking sector and economic growth, which is one of the unique strengths of macroeconomic stability in the Turkish economy, and to test the effects of foreign capital investments on the country?s economy. As in many developing countries, the most determining factor in the economic growth of the Turkish economy is ?capital?. For Turkey is a country with a lack of capital stock and/or savings gap, and so it needs in the realization of its stable and sustainable growth and development goals a key role undertaken by the ?banking sector? acting as the heart of the financial system. In the study, foreign capital inflows into the Turkish banking sector were taken into consideration within the scope of "direct foreign investments". From this perspective, the Quantile Regression Method was used in the empirical analysis of the relationship between the foreign investments in the Turkish banking sector, the foreign banks and economic growth; and the model was designed with the data set comprising the three-month data between January 2002 and June 2016. And with the dependent variable of GDP and independent variables of, EQU_TAR, FBA_TBA, TFBCR_GDP, TFBD_GDP. The main finding obtained was that as the value of the GDP variable increases (ie, from 0.25, lowest income level, to 0.50 median income to 0.75, highest income level), not only effect levels of the independent variables on GDP increase, but also Pseudo R2, the significance of the model and/or the explanatory power of the model, has an increase at the same rate. From this angle, it was concluded that as foreign investments in the national economy or national banking sector increase, economic growth or developmental processes of the country will gain an impetus at the same degree. Journal: Eurasian Business & Economics Journal Pages: 92-116 Volume: 10 Issue: 10 Year: 2017 Month: Feb DOI: 10.17740/eas.econ.2017.V10-7 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/738 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:10:y:2017:i:10:p:92-116 Template-Type: ReDIF-Article 1.0 Author-Name: Yıldırım Ercan Çalış Author-Email: ecalis@marmara.edu.tr Author-Workplace-Name: Marmara Üniversitesi Author-Name: Tugay Çelik Author-Email: tugay_celik@hotmail.com Author-Workplace-Name: Marmara Üniversitesi Title: Financial Analysis Applications in Insurance Sector Abstract: While the financial statement analyses implementations of insurance companies are developed with the same method as routinized Accounting system which is used by other companies, though the same Accounting plan and same methods are used, the balance-sheet and income statement of an insurance company varies. The purpose of this study is to compare insurance companies with other companies and bring out the differences and enhance the financial statement analyses with remarks to be able to increase the analyses of the sector. Journal: Eurasian Business & Economics Journal Pages: 117-127 Volume: 10 Issue: 10 Year: 2017 Month: Feb DOI: 10.17740/eas.econ.2017.V10-8 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/739 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:10:y:2017:i:10:p:117-127 Template-Type: ReDIF-Article 1.0 Author-Name: Yıldırım Ercan Çalış Author-Email: ecalis@marmara.edu.tr Author-Workplace-Name: Marmara Üniversitesi Author-Name: Yaprak Özöncel Author-Email: yaprak.ozoncel@hotmail.com Author-Workplace-Name: İstanbul Ticaret Üniversitesi Title: TMS 12 Income Tax Standard Scope Deferred Tax And Accounting Abstract: If there is difference between time for revenue and expenditure to emerge and the accepted valid time given by tax legislation, it can be temporary difference between accounting profit and financial profit. Tax effect of temporary difference is reported as deferred tax or delayed tax obligation in balance sheet whereas in the income statement delayed tax expenditure or delayed tax income. In this study, occurrence of the delayed tax assets and the delayed tax obligations is explained with sample practices and how these taxes can be reflected in income statement is discussed in different case studies. In addition to these, how can be offset of the delayed tax assets and obligations is shown by case studies. Journal: Eurasian Business & Economics Journal Pages: 128-146 Volume: 10 Issue: 10 Year: 2017 Month: Feb DOI: 10.17740/eas.econ.2017.V10-9 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/740 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:10:y:2017:i:10:p:128-146