El estudio tiene como objetivo observar las novedades y mejoras del método Merdiban lo largo del tiempo que se benefician de los registros contables del Estado Iljanato y el Estado Otomano. Los resultados muestran que las relaciones políticas entre el Iljanato Estado y el Estado Otomano se puede considerar como el principal factor para la difusión del método Merdiban en el Oriente Medio. Algunas de las características comunes de estos Estados que contribuyeron a la colocación de este método se mencionan en el estudio. Algunas de las características comunes de estos Estados que contribuyeron a la colocación de este método se mencionan en el estudio. ABSTRACTThe study aims to observe the developments and improvements of the Merdiban method over time by benefiting from accounting records of the Ilkhanate State and the Ottoman State. Findings show that the political relations between the Ilkhanate State and the Ottoman State can be considered as the main factor for the spread of the Merdiban method in the Middle East. Some of the common features of these states that contributed to the emplacement of this method are mentioned in the study. From an accounting history perspective these common features are factors that helped in the development of the method. PALABRAS CLAVE:Estado Iljanato, Estado Otomana, Historia de la Contabilidad.
Bu çalışma işletme sermayesi bileşenlerinin kârlılık üzerindeki etkilerini incelemektedir. Bu amaçla Borsa İstanbul (BİST) 50 endeksinde işlem gören ve mali kuruluş olmayan 33 işletmenin 2012-2016 yılları arasındaki finansal ve finansal olmayan verileri çoklu regresyon ve korelasyon yöntemleri ile analiz edilmiştir. Çalışma sonuçlarına göre ilgili şirketlerin nakit dönüş süreleri ile hem aktif kârlılığı hem de faaliyet kârı arasında anlamlı ilişki belirlenememiştir. Buna karşın aktif kârlılığı ile şirket yaşı arasında, likidite oranı ile nakit dönüş süresi arasında, faaliyet kârı ile finansal kaldıraç arasında, çalışan sayısı ile şirket büyüklüğü arasında pozitif yönlü bir ilişki tespit edilmiştir.
This study aims to show the recent developments and differences in the transfer pricing applications of several Balkan states. Transfer pricing applications in Bulgaria,
RESUMENLas instituciones del Imperio Otomano se encontraban bajo control estatal. El astillero Imp erial (Tersane-i Amire) estaba entre ellas. El astillero Imperial se estableció a finales del siglo 15 en el Cuerno de Oro (Halic), Estambul, y todavía hoy sigue funcionando. Este estudio examina la gestión y la infraestructura contable de los astilleros con el fin de comprender las razones de la interacción mutua entre la dirección y las prácticas contables del Imperio Otomano. Así, este estudio proporciona un marco para las prácticas de contabilidad en el Imperio Otomano al examinar un documento contable en relación con el Astillero Imperial en el año 1661 d.C. (Hegira 1071-1072). La evaluación de los documentos indica que la contabilidad tenía capacidad para satisfacer las necesidades del sector al que da servicio, aunque el concepto de costo no se desarrolla en la época estudiada.
There are approximately 2000 aquaculture facilities that operate as SMEs in the Republic of Turkey. In order to arrange their financial statements within the framework of IFRS for SMEs, they need to make an initial transition towards IFRS for SMEs Section 35: Transition to IFRS for SMEs. This study analyses the transition of an aquaculture firm and illustrates its accounting records within the framework of IFRS for SMEs.
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