Cost and Managerial Accounting

Covid-19 pandemic had come and gone but the post-disaster analysis has remained a major contemporary issue in the minds of scholars globally. The current study therefore conducted a diagnostic analysis of Covid-19 pandemic relief programs and the incidence of fraud that has been described as monumental ever in the history of the United States of America. The study adopted a literature review methodology to unravel what went wrong that made both local and cross-border fraudsters had a great deal of the various pandemic relief funds. Various schemes adopted by the fraudsters were uncovered and the following recommendations were made to prevent reoccurrence during any disaster emergency relief disbursements in future: swift action by the FBI in cases of PPP loan fraud is essential to protect economic stability, ensure justice, deter future fraud, preserve evidence, and maintain public trust in government programs.

Prior studies indicate that with the transition of economy from industrial to a technology-driven service-oriented economy, the usefulness of accounting numbers, especially earnings, has reduced. This is shown by the obscurity of the link between market stock prices in accounting figures, especially earnings. Based on his perspective, this study examines the extent of stock price movement explained by the change in key accounting metrics using companies listed on the Nairobi Securities Exchange. The sample comprises 56 listed companies across 23 sectors from 2016 to 2023. Using a panel data fixed effects regression, we examine the impacts of key accounting metrics on market share prices. We find that both (lnEPS β = 0.137; p < 0.05) and (lnDPS β = 0.331; p < 0.01) have statistically significant positive relationships with share prices in the market (lnMSP). In contrast, lnOCF (β = 0.01, p < 0.1) and lnTA (β = 0.013, p < 0.1) have positive but insignificant impact effects. The R-squared of the model is 0.471, indicating that the four accounting variables explain 47.1 % of the movement in stock price. The findings align with the Dividend Signaling Theory and the Bird-in-Hand Theory. Additionally, the findings show the existence of a weak-form efficient market in the Nairobi Stock Exchange. Generally, the study confirms the persistence of accounting information's value relevance in equity investments in Kenya.

The objective of this study is to highlight the role of information technology in improving decision-making at the General Company for Electrical Industries in Baghdad. To achieve the study's objectives, a questionnaire consisting of 30 items was prepared and distributed to department heads and specialized employees. The data was analyzed using the SPSS. This study concluded that analyzing cost accounting methods considering technological development is one of the most important approaches for providing the necessary information to solve problems. Additionally, information technology facilitates communication, coordination, and the exchange of information between various departments and the external environment, while also providing accurate, appropriate, and sufficient information at the right time, thereby contributing to an improved decision-making process.

This study examines cost reduction trends for AI tokens compared to digital streaming services and legacy entertainment technologies. Using a quantitative framework grounded in inflation adjusted pricing, Compound Annual Growth Rate (CAGR) calculations, and regression modeling, the analysis highlights how AI token pricing shows rapid declines, in some cases outpacing streaming services and older technologies. For instance, OpenAI’s GPT-3.5 Turbo exhibited a substantial cost reduction within a short span, contrasting with the decades-long trajectory required by streaming services to reach similar affordability. Regression analysis suggests that technological scalability and competitive pressures play pivotal roles in these reductions, with AI tokens showing a stronger negative correlation (R2 = 0.95) than streaming services (R2= 0.71). While AI tokens can lower operational costs and foster innovation, challenges such as market volatility and sustainability persist. Overall, this research underscores how emerging tokenized pricing models could reshape market dynamics, consumer access, and economic structures in the digital era.

Kasa Galeri’nin ev sahipliği yaptığı, Uras Kızıl’ın küratörlüğünü üstlendiği Kıymet Daştan ve Başak Kaptan’ın ortak sergisi Yeni(den) Başlayanlar için Kullanım Kılavuzu, son odasını Daştan’ın kurmalı ve tavuk figürlü çalar saatlerden mütevellit yerleştirmesi Geniş Zaman ile Kaptan’ın düğmelerin kâğıtlar altında pres aracılığıyla ezilmesi yöntemiyle elde edilen gravür baskı serisi Birçok Mesafenin Sessiz Dostu’na ayırıyor.

This study examines the predictors of academic performance among first-year accountancy students at the University of Eastern Philippines (UEP) to improve the program's admission policies. Utilizing a descriptive-correlational research design, the study analyzed demographic profiles, educational backgrounds, and academic performance across various subjects for 101 first-year students enrolled in the Bachelor of Science in Accountancy program during the academic year 2023-2024. Statistical tools such as Multivariate Analysis of Variance (MANOVA) were employed to explore relationships between variables and identify significant predictors of academic success. Results indicate that the majority of students are female and from the Accountancy Business and Management (ABM) strand in senior high school. Academic preparedness is evident in their outstanding high school grades, particularly in English, Science, and Math, yet significant variability exists in their performance across different accounting courses. Students excelled in foundational courses but faced challenges in advanced subjects like Intermediate Accounting 1 and 2. The comprehensive exam emerged as the most significant predictor of academic performance, highlighting the importance of cumulative assessments. In contrast, demographic factors such as sex, senior high school strand, and entrance exam results did not show a significant impact. These findings suggest a need for curriculum adjustments, enhanced student support, and refined admission criteria prioritizing comprehensive exam performance. By aligning entrance requirements with program demands, the BS Accountancy program can select candidates better equipped to excel academically, ultimately enhancing the program's quality and reputation.

This study examines the predictors of academic performance among first-year accountancy students at the University of Eastern Philippines (UEP) to improve the program's admission policies. Utilizing a descriptive-correlational research design, the study analyzed demographic profiles, educational backgrounds, and academic performance across various subjects for 101 first-year students enrolled in the Bachelor of Science in Accountancy program during the academic year 2023-2024. Statistical tools such as Multivariate Analysis of Variance (MANOVA) were employed to explore relationships between variables and identify significant predictors of academic success. Results indicate that the majority of students are female and from the Accountancy Business and Management (ABM) strand in senior high school. Academic preparedness is evident in their outstanding high school grades, particularly in English, Science, and Math, yet significant variability exists in their performance across different accounting courses. Students excelled in foundational courses but faced challenges in advanced subjects like Intermediate Accounting 1 and 2. The comprehensive exam emerged as the most significant predictor of academic performance, highlighting the importance of cumulative assessments. In contrast, demographic factors such as sex, senior high school strand, and entrance exam results did not show a significant impact. These findings suggest a need for curriculum adjustments, enhanced student support, and refined admission criteria prioritizing comprehensive exam performance. By aligning entrance requirements with program demands, the BS Accountancy program can select candidates better equipped to excel academically, ultimately enhancing the program's quality and reputation.

In July 2000, the Chancellor of the Exchequer announced a major expansion in public sector expenditure. The National Health Service (NHS) and Britain's schools and universities were amongst the main beneficiaries, but the Chancellor warned that the increased expenditure would be linked to performance targets.  The increasing use of performance-related targets in the public sector has been a key policy initiative of successive governments, in an effort to ensure greater accountability and transparency in the use of taxpayers' money and, perhaps more importantly, to maximise the social returns to public spending.  In the process, public sector institutions have been introduced to methods of management accounting long familiar to their private sector counterparts.  This article considers the two most popular techniques of management cost accounting and explores their limitations.

Ethical decision-making in accounting, a profession heavily reliant on integrity and trust, has become increasingly complex in today's globalized and rapidly changing business environment. While numerous factors influence ethical choices, the role of spirituality has often been overlooked. This research investigates the significance of spirituality in guiding ethical decision-making among accounting professionals, with the aim of improving financial reporting and promoting sustainable and ethical business practices. The study employs a comparative case study research design to explore variations in the influence of spirituality across different cultural, religious, and organizational contexts. Data was gathered through a thorough review of relevant existing literature, including case studies of accounting professionals who have incorporated spiritual values into their work. The analysis examines the potential benefits and challenges of integrating spiritual values into accounting practices, in addition to the consequences on decision-making, reporting, and corporate governance. The findings reveal that spiritual practices can enhance commitment, happiness, and performance among accounting professionals, ultimately leading to improved client satisfaction and organizational growth. This contributes to a broader understanding of the role of spirituality in business and finance, potentially offering new perspectives for sustainable and ethical accounting professions. In conclusion, this research helps to deepen our knowledge on both spirituality and accounting while also providing insights into the possibilities for building a more complete and ethical approach to financial reporting. By understanding the role of spirituality in ethical decision-making, accounting professionals can make more informed and responsible choices that benefit their organizations, clients, and society as a whole.

The purpose of this research is to investigate the role of managerial accounting in the improvement of decision-making practices towards efficient and sustainable business operations in medium-sized enterprises. The study involved a sample of 304 experts from the business sector in Greece; data was collected using a survey questionnaire. Key variables underpinning the study include product costing and valuation, cash flow analysis, capital budgeting techniques, and tracking of financial leverage. The study findings show that the successful setting of product cost has a major impact on pricing strategies, profitability assessment, and budgeting, thereby improving decision making. It has been established that capital budgeting practices play a crucial role in determining strategic investments and business planning towards long-term sustainability. In addition, operating cash flow is essential for funding current operations and meeting cash requirements for activities such as investing in sustainable processes; and financial risk, on the other hand is important in assessing risks of total growth to manage exposures. The study reveals that the primary value of managerial accounting is in helping organisations to make relevant decisions that complement the sustainability and longevity of the business. The adoption of the accounting practices highlighted in this paper can help medium-sized enterprises enhance their financial status and business performance, which are vital for managing volatile markets and fostering sustainable growth.

The 'net present value' (NPV) approach is used to value companies and their shares: in effect, the share price is the discounted value of the future stream of profits over time.  This analysis leaves unanswered the question of which discount rate to use for valuing investment and companies. Future profits cannot be known with certainty, and logically, because investors dislike risk, the riskier the future income stream, the higher the rate of return that will be required. This article explores how companies and banks 'price' risk, so that the discount rate used for NPV analysis more accurately reflects the risks being taken.

The study investigated the cost effects of ecological activities as they affect corporate cost-effectiveness of establishments. It highlighted on influence valuation of cost consequences on the managerial challenges and prospects towards enrichment of the cost-effectiveness of Nigerian oil trades. Facts for the study were collected by the use of a well-developed instrument and extraction from the commercial accounts, and these facts were analyzed using the ordinary least square method. The results discovered that there is positive relationship between organizational costeffectiveness and major determining factor of ecological activities. Thus, these determining factors of ecological activities should be considered when making proceeds decision since it is desirable that establishments must sustain their proceeds amidst ecological challenges. Founded on findings of the study, it was suggested amongst others that Nigerian oil businesses should show statistics on ecological expenditure, ecological cost charged to income in the account as well as details in the notes to the accounts. To enhance the effectiveness of the policy as well as its compliance, separate financial records should be maintained for ecological expenditures.

The use of artificial intelligence (AI) in financial forecasting has become increasingly significant in finance and accounting, offering improved precision in predicting key financial indicators such as revenue and net income. The purpose of this study is to explore the relationship between AI models’ benchmark scores and their predictive accuracy, addressing a gap in the literature regarding comprehensive evaluations of AI performance across financial metrics. Recent research highlights AI’s potential to outperform traditional statistical methods, with deep learning and ensemble models demonstrating notable accuracy in predicting stock prices and financial ratios (Khattak et al., 2023; Cao, 2021). By analyzing the 2020–2022 financial records of ten publicly listed corporations this research implements zero-shot prompt approaches for forecasting 2023 revenue and net income. Research findings demonstrate AI models can effectively boost financial prediction accuracy and such accuracy remains essential for business choices and risk protocols. Practical steps for AI reliability enhancement focus on using top-quality data with transparency and methods to control algorithmic biases. The research is relevant because it adds to AI finance understanding in academia.

Türkiye Cumhuriyeti’nde ilk vergi affı 17.05.1924 tarihinde yasallaştırılmıştır. Bu tarihten günümüze kadar 36 vergi affı yasası düzenlenmiş olup Resmi Gazete’de yayınlanmıştır. 2011 yılından itibaren uygulamaya konmuş olan vergi affı yasaları mevzuatı, mükelleflerin Gelir Vergisi, Kurumlar Vergisi ve Katma Değer Vergisi (KDV) yönünden matrah artırımı düzenlemesinin dışında, stok ve kasa/alacak affını da barındırmaktadır. Devlet yönetimi bu durumların hepsini ya da birkaçını kapsayacak şekilde stok ve kasa/alacak affı yasalarını belirli periyotlarla çıkarabilmektedir. Söz konusu af yasaları; hem işletmelere ait ticari mal, demirbaş, makine ve teçhizat, ortaklardan alacaklar ve kasa mevcudunun düzeltilerek yasal kayıtlar altına alınması, hem de bağımsız denetim ve Türkiye Muhasebe ve Finansal Raporlama Standartları (TMS/TFRS)’na göre hazırlananan finansal tabloların düzenlenmesi açısından büyük öneme sahiptir. Bu çalışmanın amacı, Türkiye’de uygulanan stok ve kasa/alacak affı uygulamalarını 213 sayılı Vergi Usul Kanunu (VUK), TMS/TFRS ve bağımsız denetim açısından incelemektir. VUK’da amaç vergi matrahının doğru bir şekilde

Bu çalışmanın amacı, Türkiye’de Özel Sektörün döviz borçlarının son yıllarda artışına dikkat çekerek, yaşanan
ve yaşanacak kur şoklarının, şirketlerin bilançoları üzerindeki yıkıcı etkilerinin sadece finansal borçlarının
çevrilebilmesi değil, döviz kuruna bağlı fiyat artışlarının hemen yansıtılamadığı sektörlerde Varlıklarda Değer
Düşüklüğü Standardı çerçevesinde oluşabilecek zararların teknik iflas gibi hukuki müeyyideleri olan bir sonuca
evrilmesine dikkati çekmektir. Dövize bağlı finansal borçların uzun vadeli olması da bu durumu süreğen sorunsal
haline getirebilecektir. Yapılan örnek çalışma enerji sektörü özelinde bir inceleme olup, araştırmacılara diğer
sektörlerle ilgili yapacakları çalışmalarda yön verebilmeyi ve yasa koyuculara teknik iflas hesabında günlük geçici
çözümler yerine uzun vadeli sürdürülebilir bir hesaplama önerisi içermektedir.

Due to intense competition, high labour and other manufacturing costs, and differences in currency rates, many businesses fall short of the profitability that owners had hoped for. The alarming rate of winding up manufacturing outfit in Nigeria were linked to high cost of operation, as many businesses are unable to withstand price wars. The study investigates cost control and profitability of listed manufacturing companies in Nigeria, with reference to ten listed manufacturing businesses in Nigeria. The study employed an ex-post facto research design. Secondary data was incorporated by this study through the financial statements of the chosen firms, which entails a ten-year period (2014-2023). Descriptive statistics, correlations, and regression were employed to analyze the data. The study found that net profit margin of the selected firms is significantly affected by cost of sales and distribution cost. The study concludes that potential investors can rely on cost of sales and distribution cost in forecasting net profit margin of the selected listed manufacturing outfits. It was recommended that management of Nigerian manufacturing companies should routinely assess the production and operational costs of their companies which will in turn improve the firms' profitability.

Küçük ve büyükba canl varl klar yeti tirip satmak veya dam zl k olarak ya da yününden ve sütünden yararlanmak amac yla elde bulundurulan inek, s r, koyun ve keçi gibi hayvanlard r. Canl hayvanlar biyolojik bir organizma olmalar nedeni ile do ma, büyüme, ya lanma ve ölüm gibi özelliklere sahiptirler. Küçük ve büyük ba canl varl klar n bu özelliklere sahip olmalar bu varl klar n de erlemesini ve muhasebele tirilmesini özellikli k lmaktad r. Ayr ca, tar msal faaliyetler ile ilgili 41 nolu Türkiye Muhasebe Standard (TMS 41) ile Türk Vergi Mevzuat nda küçük ve büyükba canl varl klar n de erleme ve muhasebele tirme ilkelerinin farkl olmas ve Tek Düzen Hesap Plan ndaki hesaplar n canl varl klar n ilk kez kayd nda ve de erleme dönemlerinde canl varl klardaki de er de i ikliklerini kaydetmede yetersiz kalmas bu tür canl varl klar n muhasebele tirilmesini daha da güçle tirmektedir. Bu çal mada canl varl klar n yukar da bahsedilen düzenlemeler çerçevesinde de erlemesinde ve muhasebele tirilmesinde kar la lan güçlükler ortaya konulara,k çözüm önerileri sunulmu tur.

Türkiye Muhasebe/Finansal Raporlama Standartları’nın en önemli amaçlarından biri finansal tablolarda sunulan bilgilerin ihtiyaca ve gerçeğe uygun niteliğe sahip olmasını sağlamaktır. Bu kapsamda her raporlama döneminde yapılması gereken işlemlerden biri; işletme aktifinde kayıtlı bulunan varlıklarda değer düşüklüğü olup olmadığının tespiti ve bu durumun finansal tablolara yansıtılmasıdır. TMS 36 işletmelerin aktifinde kayıtlı olan varlıkların defter değerlerinin, geri kazanılabilir değerlerinden daha büyük bir tutar ile raporlanmamasını sağlamak amacıyla hazırlanmıştır. Bu çalışmanın kavramsal ve uygulamaya yönelik olmak üzere iki amacı bulunmaktadır. TMS 36 Standardı’nın temel ilkelerini açıklamak bu çalışmanın kavramsal amacını oluştururken; Gaziantep ilinde bağımsız olarak faaliyet gösteren meslek mensuplarının söz konusu standart hakkındaki bilgi düzeylerinin ve bu bilgi düzeylerinin meslek mensuplarının yaşlarına, deneyimlerine ve unvanlarına göre farklılaşıp farklılaşmadığını ...

How to cite this paper: Akpan, M. (2025). From views to value: Analyzing the impact of online engagement on non-fungible tokens market valuations in the Sandbox metaverse. Risk Governance and Control: Financial Markets & Institutions, 15(1), 82-90.

Değişen finansal dinamiklere uyum sağlayabilmek işletmeler için bir
zorunluluk haline gelmiştir. İşletmenin hem iç hem de dış yönetimi, gelişen
teknoloji, yeni yöntem ve teknikler ile olumlu yönde etkilenecektir. Bu
yöntemler üretim maliyet kontrolünü ve pazar payının korunmasına olanak
sağlayacaktır. İşletmelerin kullandığı maliyet yönetimi iki temel amaca
sahiptir: en düşük maliyetle müşteri talebinin karşılanması ve âtıl kapasiteyi
ortadan kaldırarak maliyetleri azaltmaktır. Bu hedeflere ulaşmak için
işletmelerin yeni maliyet ve karar alma yöntemlere olan ihtiyacı gün geçtikçe
artmaktadır. Bu yöntemlere, hedef maliyetleme ve çok kriterli karar verme
yöntemlerinden TOPSIS yöntemleri örnek olarak verilebilir.
Hedef maliyetleme (HM), yalnızca bir maliyet düşürme mekanizması
olarak değil, aynı zamanda değer analizini de içeren bir stratejik maliyet
yönetim sistemidir. Performansa dayalı maliyet planlama ve kontrolü olarak
da tanımlanan hedef maliyetleme, stratejik maliyet yönetiminin bir aracı
olarak hizmet etmektedir. İşletmelerin ürettikleri ürüne ilişkin faaliyetlerini
pazar ve maliyet odaklı bir şekilde yöneterek rekabet güçlerini artırmayı
amaçlamaktadır (Dutton & Ferguson, 1996).
TOPSIS yöntemi ise, büyük ölçekli işletmelerin karar alma sürecindeki
alternatiflerin değerlendirebilmesini ve en doğru karar alabilmeyi
sağlamaktadır. Çok sayıda alt ve üst kriterin var olduğu seçimlerde,
alternatiflerin önem derecelerine göre değerlendirilebilmesine olanak sağlar.
Bu şekilde işletmeler daha doğru, güvenilir ve karlı kararlar alabilmektedir
(Ayçin, 2020). Her iki yöntemin işleyiş ve odak noktası farklılık göstermekte ancak iki
yöntem de işletmeler adına karlı kararlar almaya olanak sağlamaktadır. Bu
çalışmanın amacı, Konya’da faaliyet gösteren bir üretim işletmesine ait
maliyetler ve veriler kullanılarak hangi ürünün üretime devam etmesi
gerektiği ve hangi ürünün üretim önceliğine sahip olması gerektiğini tespit
etmektir. Maliyet analizi ve üretim kararı için hedef maliyetleme tercih
edilirken, üretim önceliğinin belirlenebilmesi için ise TOPSIS yöntemi
kullanılmıştır.
Bu çalışmada öncelikle hedef maliyetleme ve TOPSIS yöntemleri detaylı
açıklanmış olup, ilerleyen bölümler amaç, yöntem, literatür, bulgular, sonuç
ve değerlendirme olarak sıralanmıştır.

Lojistik işletmeleri, sektörlere sunduğu lojistik hizmet faaliyetleri ile maliyet avantajı ve müşteri memnuniyeti sağlamaktadır. Lojistik işletmelerinin finansal durum tablolarında, ulaştırma (taşıma) ve depolama gibi önemli iki ana faaliyetin yerine getirilmesi için gerekli olan sabit varlıklar ile ambalajlama, etiketleme, istifleme, bilgi iletimi gibi faaliyetler için ise çalışma sermayesi ve işçilik faaliyetleri önemli yer tutmaktadır. Lojistik işletmelerinde gerçek maliyet bilgilerinin izlenmesi önem arz etmektedir. Bu çalışma, ulaştırma ve depolama lojistik faaliyetlerine yönelik hizmet sunan bir lojistik işletmesinin maliyet kalemlerinin hem zaman etkenli faaliyet tabanlı maliyet saptama hem de faaliyet tabanlı maliyet saptama yaklaşımlarının uygulanmasından elde edilen sonuçların karşılaştırılmasından oluşmaktadır.

The Mature Students' Entrance Examinations (MSEE) is one route through which most Ghanaian universities admit students for undergraduate studies. This paper was purposed on advocating the standardisation of the English language component of MSEE. It was argued in this study that the English language component of the MSEE must be administered by an especially constituted regulatory body of national character to ensure that it is standardised, rather than the relying on the individualistic approach being practised presently. It was advanced that the individualistic approach (where the universities set their own questions based on their own standards) is fraught with quality problems. A qualitative desk survey method was assumed comprising 102 appropriate literature which were reviewed and synthesised. It was indicated that having a regulatory body of national character regulating the English language component of the MSEE is crucial to ensure test quality. It was recommended that a paradigm shift (from the individualistic approach) will help ensure quality standards for admissions, as done with the use an analogous examination such as the West African Examination Council's (WAEC) West African Senior School Certificate Examinations (WASSCE) which is the main conduit for university undergraduate admissions in Ghana.

Methane hydrates are present in substantial quantities in Northeast Asia and have the potential to disrupt global energy markets once economical extraction methods are identified and developed. Any Northeast Asian country that is able to exploit its methane hydrate resources will potentially alter its need for hydrocarbon imports. This would greatly impact future energy trade relations between Northeast Asia and Organization of the Petroleum Exporting Countries participants and could result in a shift from a broader bilateral energy trade relationship into a narrow one. Demand would decrease and hydrocarbon price fluctuations would affect revenue streams as well as international trade partnerships. In this study, we attempt to present a conceptual operational research cost model for methane hydrate integration into the energy mix in the Northeast Asian countries. Our approach takes into account key parameters including the volume of estimated reserves to minimize the cost per unit o...

This study examines the influence of entry grades in mathematics and principles of accounting on students' performance in financial accounting in Nasarawa state Colleges of Education Akwanga. The study had eight objectives and eight null hypotheses. Developmental research design was adopted for the study. In the test of null hypotheses, documentary records (students' performance in financial accounting and O'L grades in accounting and mathematics) of all the 115 NCE II Business Education students in the 2011/2012 academic session were used. Logistic regression was employed to test null hypotheses one to three, while t-test was used to test null hypotheses four to eight. All the hypotheses were tested at significance level of 0.05. The results of the test revealed among others that entry grades in mathematics and principles of accounting have significant impact on students' performance in financial accounting. Hence the researcher recommended that credit grades in mathematics and accounting should be emphasized as one of the entry requirements for students opting for business education in tertiary institutions in Nigeria. This will assist to enhance students' performance in financial accounting at tertiary institutions.

Muhasebenin en önemli amaçlarından biri finansal bilgi kullanıcılarının ih tiyaç duyduğu güvenilir ve gerçeğe uygun bilgiyi üretmektir. Finansal bilgi kullanıcıları, ihtiyaç duydukları bilgileri finansal tablolar aracılığı ile elde ederler. Finansal tablolardaki bilgilerin gerçeğe uygunluğu ise önemli ölçü de, işletmelerin sahip olduğu varlıkların değerlemesinde doğru değerleme ölçüsünün kullanılmasına bağlıdır. Bu çalışmada, maddi duran varlıklardaki değer düşüklüğüne ilişkin olarak Türkiye Muhasebe Standardı TMS 16/ TMS 36'da yer alan düzenlemelerle vergi mevzuatındaki mevcut uygula malar incelenmiştir.

The recent dramatic fall in oil prices has led to extensive capital rationing in international oil companies, and subsequent fierce competition between resource extraction countries to attract scarce investment. This situation is not adequately addressed by the large literature on international taxation and multinational companies, since it fails to take account of capital rationing in its assumption that companies sanction all projects with a positive net present value. The paper examines the effect of tax design on international capital allocation when companies ration capital. Methods We describe the actual investment policy of multinational oil companies and the effect of tax design on investment location decisions. Oil companies apply capital rationing-ie, a positive NPV is not sufficient to get a project sanctioned. We describe the profitability hurdles (metrics) which projects must surpass and, by applying them to model petroleum fields, analyse how tax design affects capital allocation between countries in a context where capital is being rationed. The first metric we present is the IRR, which is described in many finance textbooks (see Brealey and Myers, 2011, and Copeland and Weston, 2005). It is defined as the rate of return which gives an NPV of zero:

Όπως είναι γνωστό ο τουρισμός αποτελεί τη «ραχοκοκαλιά» της ελληνικής οικονομίας καθώς ως μέγεθος επιφέρει πολλαπλές θετικές επιπτώσεις σε αυτήν. Εκτός από την αύξηση του εθνικού εισοδήματος, την τόνωση της απασχόλησης και την περιφερειακή ανάπτυξη με τη δημιουργία και τη διατήρηση θέσεων εργασίας, ο τουρισμός διαδραματίζει σημαντικό ρόλο και στην εισροή πολύτιμου τουριστικού συναλλάγματος για την εθνική οικονομία.
Όμως, οι τουριστικές επιχειρήσεις αλλά και οι ελληνικές επιχειρήσεις γενικότερα έρχονται αντιμέτωπες καθημερινά με μια πολύ υψηλή φορολογία η οποία και συμπιέζει τα εισοδήματά τους και περιορίζει σημαντικά τα κέρδη τους.
Αντικείμενο της εργασίας αυτής είναι η μελέτη των τακτικών και των μεθόδων χειραγώγησης των αποτελεσμάτων χρήσης των επιχειρήσεων με έμφαση στις ξενοδοχειακές επιχειρήσεις.
Στο θεωρητικό τμήμα της εργασίας αναδεικνύονται μεταξύ άλλων οι πιο συνηθισμένοι τρόποι χειραγώγησης των οικονομικών καταστάσεων των επιχειρήσεων, όπως και οι τεχνικές που έχει ξεκινήσει να εφαρμόζει η φορολογική διοίκηση για την αποκάλυψη της φοροδιαφυγής και των αδήλωτων εισοδημάτων.
Στο εμπειρικό τμήμα της εργασίας αναλύονται οι οικονομικές καταστάσεις τριών ξενοδοχείων και ερευνώνται πιθανές περιπτώσεις χειραγώγησης των οικονομικών καταστάσεων με βάση συγκεκριμένη μεθοδολογία όπως έχει αναπτυχθεί στο θεωρητικό μέρος.

Bir isletmenin gunumuzdeki en buyuk finansal amacinin kâr etmek degil de, firma degerini maksimize etmek oldugu kabul gormektedir. Yine de isletmenin kâr etmeden hayatta kalmasi soz konusu degildir. Kârlilik konusunda ise 21.yy’da geleneksel urun kârliligi yaklasimi artik isletmelerce buyuk oranda terk edilerek yerine “musteri kârliligi” yaklasimi benimsenmeye baslanmistir. Bu yaklasimda hangi musteri veya musteri grubunun isletme acisindan daha kârli oldugunun belirlenebilmesi icin, cesitli maliyetleme yontemleri esliginde “Musteri Kârlilik Analizi (MKA)” adi verilen teknik uygulanmaktadir. MKA ortaya ciktiginda Faaliyet Tabanli Maliyetleme (FTM) yontemiyle uyumlu olarak tanitilmis ve ondan sonra literaturde genelde bu yontem ile ulasilan maliyet verileri uzerinden kârlilik analizi yapan yayinlar yer almistir. Bu calismanin amaci, FTM ile Alman maliyet muhasebesi sistemi olan Grenzplankostenrechnung (GPK)’un karisimi olan “Kaynak Tuketim Muhasebesi (KTM)” ile yapilan kârlilik anali...

Bu çalışmada Kurumsal Karne (KK) modeli ile Ekonomik Katma Değer (EKD) modeli, Faaliyet Tabanlı Maliyetleme (FTM) sistemi ve Faaliyet Tabanlı Yönetim (FTY) modeli entegrasyonunun işletme performansının geliştirilmesi açısından fayda sağlayıp sağlamayacağı ve ayrıca söz konusu entegrasyonun işletme yöneticilerinin alacakları stratejik kararlar üzerinde etkili olup olmayacağı araştırılmıştır. Bu doğrultuda yönetsel modeller öncelikle teorik olarak açıklanmış, daha sonra söz konusu entegrasyon perspektifinde örnek bir sanayi işletmesinde uygulamaya yer verilmiştir. Yapılan uygulama ile öncelikle yönetsel modellerin birlikte kullanılmasının mamul maliyetlerinin daha doğru analiz edilmesine ve işletme performansının daha doğru ölçülmesine imkân verdiği görülmüştür. Ayrıca söz konusu entegrasyon aracılığıyla sağlanan bilgilerin yöneticilerin alacakları stratejik kararlar üzerinde etkili olduğu ve işletme performansı hedeflerinin daha doğru şekilde belirlenmesini mümkün kıldığı anlaşılmışt...

I would like to thank and acknowledge the contribution of each of the following persons in the completion of this study: Prof. Pierre Lucouw, who acted as my supervisor, for his guidance, constructive criticism and input and, above all, for his motivation to complete this dissertation. Dr J.C. Huebsch for the linguistic editing. Pr0f.A.M.C. &apos; Theron for his critical review of this dissertation. My husband, Johan, and my children, Conrad and Hanco, for their patience, understanding and motivation during the many hours of absenteeism and silence during the completion of this study. Marinda Bosman who assisted me with the typing and final outlay. The Lord my God, for the strength to continue when human nature threatened to give UP. The collapse of some prominelit worldwide companies in recent years could partially be attributed to the lack of good corporate governance principles in these companies, with specific reference to risk management. The King Code on Corporate Practices and

Turkiye Muhasebe/Finansal Raporlama Standartlari’nin en onemli amaclarindan biri finansal tablolarda sunulan bilgilerin ihtiyaca ve gercege uygun nitelige sahip olmasini saglamaktir. Bu kapsamda her raporlama doneminde yapilmasi gereken islemlerden biri; isletme aktifinde kayitli bulunan varliklarda deger dusuklugu olup olmadiginin tespiti ve bu durumun finansal tablolara yansitilmasidir. TMS 36 isletmelerin aktifinde kayitli olan varliklarin defter degerlerinin, geri kazanilabilir degerlerinden daha buyuk bir tutar ile raporlanmamasini saglamak amaciyla hazirlanmistir. Bu calismanin kavramsal ve uygulamaya yonelik olmak uzere iki amaci bulunmaktadir. TMS 36 Standardi’nin temel ilkelerini aciklamak bu calismanin kavramsal amacini olustururken; Gaziantep ilinde bagimsiz olarak faaliyet gosteren meslek mensuplarinin soz konusu standart hakkindaki bilgi duzeylerinin ve bu bilgi duzeylerinin meslek mensuplarinin yaslarina, deneyimlerine ve unvanlarina gore farklilasip farklilasmadigini ...

The performance of students at undergraduate levels has been attributable to several factors, particularly to the university's systems including facilities, structures and quality teaching and students' services system. Not much has been said about the quality of students admitted to the university. The study employs systems theory to analyse the relationship between the quality of students admitted and their performance in the early part of the undergraduate programme using Pearson's correlation and concludes that there is a relationship between Core Mathematics and Accounting at pre-university level and performance of undergraduate Accounting Students' performance. No correlation was however found between pre-university English and their university level performance. The study recommends that, due consideration be given to the existing admission policy criteria regarding emphasis on performance in Core English, particularly for accounting students seeking to pursue accounting programmes, as it may be more harmful than good.

The aim of this study is to calculate the costs incurred by the enterprises using the Resource Consumption Accounting (RCA) Method and to determine the differences of RCA from the Activity Based Costing (ABC) Method. For this purpose, a case study was conducted in a private school providing education services in the TRA2 Region. Primary and secondary data are the sources of the study. Primary data were obtained through direct observations in the private school and interviews with the staff, while secondary data were obtained from various sources in the literature. As a result of the application, calculations made with RCA showed that RCA reaches more accurate cost information and analyzes the costs and evaluates the results better than ABC.

International literature shows that employability skills of accounting graduates are considered as a major issue in the economies of the 21st. The literature on accounting education shows that little research has been conducted on Arab students in the North Africa region. Studies on accounting education research have used different techniques and methods, but Partial Least Squares-Structural Equation Modeling (PLS-SEM) has gained very little concern. The present study aims to empirically assess the employability skills of accounting graduates under Accounting International Education Standards (IESs) in Tunisia as a MENA country.

Günümüz uygulamalarında, özellikle KOBİ' lerde, ya hiç maliyet sistemi bulunmamakta veya gider yerleri tabanlı maliyet sistemleri aksak ve yeterince bilinçli olmayan bir şekilde uygulanmaya çalışılmaktadır. Oysa, maliyet sistemsizliği veya sağlıksız bir maliyet sistemi, işletmelerin yanlış mamul maliyetlerini hesaplamalarına yol açacağı gibi, bilinçli veya bilinçsiz bir şekilde vergi kaçırılmasına veya fazla vergi ödenmesine de yol açabilmektedir. Esasen bu sistemsizliğin en olumsuz sonucu, işletmelerin hatalı bir biçimde mamul maliyetleme, satış fiyatı hesaplama ve envanter değerlemesi yapması, dolayısıyla yanlış üretim ve stoklama kararları alması olacaktır. Özellikle SPK' ya kayıtlı işletmelerde bu tür hatalı uygulamaların yapılması sonucunda hem "Kamuyu Aydınlatma" ve "Saydamlık" ilkesinin, hem de genel kabul görmüş muhasebe ilkelerinden "sosyal sorumluluk" ilkesinin olumsuz etkilenebileceği açıktır. İşte bu nedenle maliyet sistemi konusunun önemini çarpıcı bir biçimde ortaya koyabilmek amacıyla vergi ile doğrudan ilişkisi üzerinde durularak maliyet analiz örnekleriyle desteklenmiştir.

A filed experiment was conducted in silty clay soil to evaluate the effect of two Chesil plow types (traditional Chesil plow and Modified Chesil plow), two operating depths (10 and 20 cm) and three forward speeds (0.51, 0.72 and 0.99 m/sec) on draft energy, specific energy, practical productivity and soil volume distribution.
The results were showed significant superiority for modified Chesil plow in higher soil volume distribution and practical productivity, but the traditional chisel plow was indicated significant superiority in lower draft energy and lower specific energy.
The results also showed increase soil volume distribution and draft energy, and decrease specific energy and practical productivity when increasing operating depth from 10 to 20 cm.
The increase forward speed from 0.99 m/sec leaded to increase soil volume distribution and draft energy and decrease specific energy and practical productivity.
Therefor, recommended using modified Chesil plow on forward speed 0.99 m/sec in operating depth 20 cm to arrival higher soil volume distribution and higher practical productivity, while to arrival lower draft energy recommended using traditional Chesil plow on forward speed 0.51m/sec in operating depth 10 cm. and to arrival lower specific draft energy recommended using traditional Chesil plow on 0.51 m/sec in operating depth 20 cm.

Günümüz rekabet koşullarında işletmlerin ihtiyaçlarına tam cevap verebilecek iyi bir maliyet muhasebesi  sistemine yönelik arayışlar son 35-40 yıldır devam etmektedir. Faaliyet tabanlı maliyetleme sisteminden duyulan memnuniyetsizlik dikkatleri 60 yıldan fazlaca bir süredir başarılı bir şekilde Almanca Konuşan Ülkelerde (Almanya, Avusturya ve İsviçre) uygulanmakta olan Alman Maliyet Muhasebesi sistemine çekmiştir. Uygulamacılara göre Alman maliyet muhasebesinin en göze çarpan özelliği, yöneticilere karar almada ihtiyaç duyacakları bilgileri sağlamakta oldukça yeterli olmasıdır. Faaliyet tabanlı maliyetlemenin iyi bir maliyet hesaplama ve yönetim sistemi olmasına rağmen, yöneticilere karar vermede ihtiyaç duydukları bilgileri sağlamakta yeterli görülmemektedir. Özellikle Amerikan yönetim muhasebecileri ve iş dünyasında Alman Maliyet Muhasebesine doğru bir yöneliş gözlemlenmektedir. Bu çalışmada, Alman Maliyet muhasebesi sisteminde, maliyetlerin hesaplanmasında nasıl bir yöntem kullan...

Finansal bilginin ulusal veya uluslararası alanda belirli ilkeler ve standart biçimler halinde sunumu, finansal raporlama standartları aracılığıyla gerçekleştirilmektedir. Standartların uygulanmasına yönelik düzenleme yapan ülke sayısında meydana gelen artış, küresel bazda muhasebe standartlarının uyum birlikteliğini artırmakta ve aynı zamanda değişik konularda düzenleme ihtiyacı doğurmaktadır. Finansal raporlama alanında düzenleme ihtiyacı gerektiren konulardan hisse bazlı ödeme işlemlerine yönelik uluslararası finansal raporlama standardı 01.01.2005 tarihinden sonra yürürlüğe girmek üzere 2004 yılında yayınlanmıştır. Türkiye'de ise 2006 yılında yayınlanarak yürürlüğe giren "TFRS-2: Hisse Bazlı Ödemeler Standardı" esas itibariyle üç konuda düzenleme getirmektedir. Bu konular sırasıyla; "hisse senedi veya diğer benzeri özkaynak enstrümanlarının ihracı ile ödemelerin yapılmasını kapsayan özkaynaktan karşılanan hisse bazlı ödeme işlemleri", "nakit olarak ödenen hisse bazlı ödeme işlemleri" ve "sağlanan mal veya hizmet karşılığının nakit veya hisse senedi seçeneklerinden herhangi birisi ile ödeneceği nakit alternatifli hisse bazlı ödeme işlemleri"dir. Çalışmada, standartta yer alan her bir hisse bazlı işlem türünün işletmenin finansal durumuna olan etkisinin ölçümlenmesine ilişkin açıklamalarda bulunularak, muhasebeleştirilmesine yönelik uygulamalara yer verilmiştir.

Environmentally unsustainable oil and gas extraction deleterious to socioeconomic life, health and environment has heightened worldwide apprehensions with no options for inhabitants of the areas where such operations are carried. It is against this drop back that this review paper seeks to examine the impacts of unsustainable oil and gas extraction within the Niger-delta region in Nigeria. This is with a view develop a framework or reference to guide sustainable oil and gas extraction and make recommendation that; EIA should be undertaken prior extraction, with environmental monitoring, assessment and evaluation a top priority, environmental consciousness be promoted, adoption of world environmental safety standard, engage entrepreneurs in business of oil and gas extraction, revisit activities of FEPA, MNDA, NOSDRA, NESREA. To achieved this, an extensive review of relevant and related materials in the areas of Niger-Delta and other areas that have experienced oil and gas exploitation, examination of the social, health and environment impacts of unsustainable oil and gas extraction in the Niger-Delta region of Nigeria; Environmental sustainable oil and gas extraction is not an option as national integration and development is hinged on it. Based on the results obtained recommendations are made to address the numerous physical problems manifested within and around the Niger-Delta region to provide useful information to areas where first drilled was celebrated with a sigh of relief to the states and country economically. Neglect was observed extraction is done not the Niger-delta way which has heighten youth restiveness, caused death of both biotic and abiotic component of the ecosystem and made the environment unproductive without commensurate alternative means of livelihood, a reason for various agitation with implication on economic development and national integration.

لقد أدت التطورات الكبيرة الحاصلة في مجال التكنولوجيا إلى قلب موازين الأفكار , نظراً لما تحققهُ من إضافة خصائص جديدة للمنتجات لا توفرها التكنولوجيا التقليدية , وخصوصاً الوحدات الإقتصادية العاملة ضمن القطاع الصناعي , وعليه فمن الأهمية بمكان تطوير القطاع الصناعي العراقي والإهتمام به للقيام بدوره الحيوي في ظل التقدم التكنولوجي , وقد إستفادت محاسبة التكاليف من هذه التكنولوجيا لتطوير أهدافها في العملية الرقابية من خلال إستخدام منظور التقييم غير الهدام في القيام بوظائفها والمساعدة بتقديم المنتجات الملائمة للإستخدام والتي كانت المحاسبة التقليدية لا تأخذها بنظر الإعتبار . ويهدف البحث إلى بيان أثر إستخدام تكنولوجيا ( التقييم غير الهدام) لفحص المنتجات بدلاً من تحليلها أو تدميرها مما يولد قيمة لها . فيما كانت أهم الإستنتاجات هو إن تطبيق تكنولوجيا التصنيع المتقدمة ليس مقتصراً على التغيير التكنولوجي بل يجب أن يكون هناك تغيير على مستوى الوحدة الإقتصادية ممثلاً بالعاملين وإقناعهم على قبول ودعم التغيير , لأن المنافع لا يمكن أن تُكتسب بالكامل إلا إذا كان هناك تناسق بين الوحدة والتكنولوجيا. وأختتم الب...

Günümüz rekabet koşullarında işletmlerin ihtiyaçlarına tam cevap verebilecek iyi bir maliyet muhasebesi  sistemine yönelik arayışlar son 35-40 yıldır devam etmektedir. Faaliyet tabanlı maliyetleme sisteminden duyulan memnuniyetsizlik dikkatleri 60 yıldan fazlaca bir süredir başarılı bir şekilde Almanca Konuşan Ülkelerde (Almanya, Avusturya ve İsviçre) uygulanmakta olan Alman Maliyet Muhasebesi sistemine çekmiştir. Uygulamacılara göre Alman maliyet muhasebesinin en göze çarpan özelliği, yöneticilere karar almada ihtiyaç duyacakları bilgileri sağlamakta oldukça yeterli olmasıdır. Faaliyet tabanlı maliyetlemenin iyi bir maliyet hesaplama ve yönetim sistemi olmasına rağmen, yöneticilere karar vermede ihtiyaç duydukları bilgileri sağlamakta yeterli görülmemektedir. Özellikle Amerikan yönetim muhasebecileri ve iş dünyasında Alman Maliyet Muhasebesine doğru bir yöneliş gözlemlenmektedir. Bu çalışmada, Alman Maliyet muhasebesi sisteminde, maliyetlerin hesaplanmasında nasıl bir yöntem kullan...

Managers can often access historical budget information during the budgeting process. In this study, I investigate the influence of this information on managers' budget reporting honesty in the upcoming periods. The findings from a laboratory experiment reveal that managers report more honestly when the past cost budgets are low than when the past cost budgets are high. The analyses suggest that motivated reasoning processes rather than anchoring lead to this result, which means that high past budgets provide managers with ample room for making opportunistic reinterpretations, whereas low past budgets decrease this moral wiggle room. Furthermore, if the past budgets are both high and low, managers report less honestly than when past budgets are only low. In the former case, having information about one high past budget already provides enough room to justify opportunistic reporting. Supplemental analyses suggest that managers' honesty converges over time, once past budget information is no longer communicated to them. Organizations may consider these hidden effects when communicating historical information in participative budgeting.

Business school curricula often segregate disciplines until students are required to "bring it all together" in a single capstone course. However, integration of disciplines earlier in the educational experience increases student understanding of how firms function and meets the needs of businesses for employees with a broader view of the firm (e.g., Darian and Coppersmith 2001; Petty 2000). This paper addresses the cross-disciplinary approach of marketing and accounting. We propose a case that small schools with limited faculty may use to integrate activity-based costing into portions of the core MBA marketing course as a way for students to make better marketing decisions. Recent research in marketing education has suggest ed integrating marketing and finance (DeConinck and Steiner 1999), marketing and operations management (Darian and Coppersmith 2001), and marketing and busi ness law (Petty 2000). The timeliness and importance of this stream of research is illustrated by the concurrent reduction of departmental boundaries taking place in many companies along with the stress, often ad hoc, placed on cross-functional teams to guide projects through the firm (Darian and Coppersmith 2001; DeConinck and Steiner 1999). These are but a few of the attempts reported in the literature to utilize marketing courses to "de-com partmentalize" business curricula. Consistent with these efforts, we propose that the concept of activity-based costing (ABC) be integrated into the MBA level marketing administration core course. An examination of the literature reveals that firms as diverse as manufacturing, insurance, financial services, social service organizations, and institutions of higher learning use activity-based costing as a tool in determin ing customer lifetime value (CLV) (e.g., Ness et al. 2001a;

Tarim Sektoru, insan nufusunun beslenme ihtiyacini karsilamasi, diger sektorlere girdi saglamasi, istihdam ve deger yaratmasindan dolayi onemini her zaman korumustur. Tarimsal faaliyetler; bitkisel uretim, hayvansal uretim, su urunleri uretimi ve orman urunleri uretimi olarak siniflandirilmaktadir. Son yillarda tarim sektorunde faaliyet gosteren ticari isletmelerin sayilarinin artmasi ile birlikte tarimsal muhasebe uygulamalarina verilen onem de artmaya baslamistir. Bu calismanin amaci tarim sektorunun bir alt dali olan bitkisel uretim faaliyetlerinin Turkiye Muhasebe Standartlari 41: Tarimsal Faaliyetler Standardi cercevesinde incelenmesi ve standart dogrultusunda muhasebe kayitlarinin yapilmasidir. Bu baglamda bir tarim isletmesinde ornek uygulama calismasi yapilmistir. Calismada, tarim isletmeleri icin giderlerin cesitlerine gore izlenmesi yaklasimi olan 7/B seceneginin 7/A secenegine gore TMS 41’in ruhuna daha uygun oldugu gorusu benimsenerek 7/B secenegi cercevesi icinde maliye...

Previous experience is essential in the teaching and learning process because it serves as a basis for learners in tackling subsequent problems. It is on the basis of this, the researchers took up this study to explore the relationship between the entry grades of pre-service teachers in integrated science and their end-of-course completion grades in science-related courses at the college level. The quantitative descriptive survey research design was employed in this study. A sample of 124 pre-service teachers was purposively selected for the study with a checklist as the data collection instrument. Frequencies, percentages, and Spearman's rho were used to analyse the data collected. The study discovered a noteworthy result regarding the relationship between entry grades and academic performance in science-related courses. The findings revealed a weak positive correlation between pre-service teachers' integrated science entry grades from the West African Senior School Certificate Examination and their subsequent performance in general biology, chemistry, and physics at the college level. It emphasised the limited effectiveness of relying only on entry grades as a criterion for college admissions. Based on the findings, it was recommended that policymakers and colleges of education move beyond the singular reliance on entry grades in admissions and consider a more comprehensive approach incorporating a broader range of factors that influence academic performance.

Özet Küreselleşen ekonomilerde, yaşanan teknolojik gelişmeler, rekabet gücünün arttırılması ve maliyetlerin yönetilmesi gibi çeşitli amaçlar, işletmeleri çağdaş maliyet yönetimi yaklaşımlarına yöneltmiştir. Bu yaklaşımlardan biri de stok değerleme, mamul ve hizmet fiyatlandırması, üretim kararları, faaliyet analizi, bütçeleme, yeni mamul veya hizmet geliştirme, performans ölçümlemesi gibi konularda geniş bir uygulama alanı bulunan Faaliyet Tabanlı Maliyetleme (FTM) Sistemi'dir. Bu çalışmada, Ardahan ilinde faaliyet gösteren süt ürünleri işletmelerinden biri olan Turan Süt Ürünleri işletmesinde FTM sisteminin uygulanabilirliği incelenmiştir. Araştırmanın uygulama kısmında ise işletmenin 2022 yılı verilerine dayanarak, üretimin en yoğun olduğu Mayıs dönemine ilişkin elde edilen verilerle FTM sistemi uygulanmış ve sonucunda işletmedeki faaliyet merkezlerinin birim maliyetleri hesaplanmıştır. Yapılan hesaplamalar doğrultusunda işletmenin birim maliyetlerinin işletmenin fiili kapasitesiyle uyumlu ve faaliyet merkezlerinin üretim esnasında işletme giderlerinin kontrol altına alınmasında önemli olduğu sonucuna ulaşılmıştır.