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The purpose of this study is to determine the effects of the price, customer service, sales representative and coverage factors determined within the scope of mobile phone services on the level of customer satisfaction of SMEs. In this context, a questionnaire was applied to 167 SMEs using mobile phone services at the corporate level in Trabzon. Factor Analysis and Multiple Regression Analysis were used as statistical methods. It was concluded that the price, customer service, sales representative and coverage factors determined within the scope of mobile phone services in the study were significantly influential on the level of customer satisfaction of SMEs. [ABSTRACT FROM AUTHOR]

Copyright of Istanbul Commerce University Journal of Social Sciences / İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi is the property of Istanbul Commerce University Journal of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

KOBİ’ler için Uluslararası Finansal Raporlama Standartları KOBİ UFRS ve Basel III Kriterleri, KOBİ’leri yakından ilgilendiren iki önemli düzenlemedir. Çalışmanın amacı, KOBİ UFRS ve Basel III kriterlerinin, tam set UFRS konusunda eğitim almış olan ve birçoğunun mükellefi arasında “KOBİ” bulunan bağımsız denetçiler tarafından nasıl algılandığını tespit etmek ve KOBİ UFRS ve Basel III kriterleri arasındaki ilişkiyi ortaya koymaktır.Bu amaçla, Afyonkarahisar İli’ndeki bağımsız denetçilere yönelik bir anket uygulaması yapılmıştır. Elde edilen verilerle yapılan tanımlayıcı istatistik ve korelasyon analizleri, bağımsız denetçilerin KOBİ UFRS ve Basel III kriterleri ile ilgili pozitif yönlü bir algıya sahip olduklarını ve KOBİ UFRS Basel III kriterleri arasındaki 0,598 ile 0,785 arasında değişen korelasyon katsayısı değerleri bu iki düzenleme arasında pozitif yönlü güçlü bir ilişki olduğunu ortaya koymaktadır. Yapılan T-testi sonucunda, bağımsız denetçilerin KOBİ UFRS’ye yönelik algılarının UMS/UFRS’ye tabi mükellefi olma durumuna ve KOBİ UFRS’yi “basit, anlaşılır ve uygulaması kolay” veya “zor, karmaşık ve uygulaması güç” olarak tanımlamalarına göre, Basel III kriterlerine yönelik algılarının ise UMS/UFRS’ye tabi mükellefi olma durumuna göre istatistiki olarak anlamlı farklılıklar gösterdiği tespit edilmiştir. Anahtar Kelimeler: KOBİ, KOBİ UFRS, Basel III, Bağımsız Denetçi.

Bu çalışmanın amacı örgütsel sindirici kapasite ile yapısal organiklik arasındaki ilişkiyi incelemektir. Sindirici kapasite; bir örgütün dış çevrede üretilen değerli bilgiyi fark etme, tanımlama, elde etme, örgüt içinde dağıtma, dönüştürme ve bu bilgiden yararlanma yeteneğini ifade eder. Örgüt yapısı ise genelde mekanikten organiğe uzanan bir yelpaze üzerinde değerlendirilmekte olup, yapısal organiklik organik yapıya uygunluk derecesini gösterir. Belirtilen kavramsallaştırmalara dayanarak Erzurum il merkezinde faaliyette bulunan 79 küçük ve orta büyüklükte işletmede (KOBİ’de) anket çalışması yürütülmüştür. Verilerin analizi sonucunda örneklemdeki KOBİ’lerin büyük ölçüde mekanik yapıya sahip olduğu bulunmuştur. Ayrıca potansiyel ve gerçekleşen sindirici kapasitenin birbirinden bağımsız olduğu gözlenmiştir. Organik yapı ile potansiyel sindirici kapasitenin ‘güven ve saygı’ boyutu arasında zayıf ve olumsuz bir ilişki bulunmuştur. Organik yapının gerçekleşen sindirici kapasite ile de olumsuz yönde ilişkili olduğu gözlenmiştir. Son olarak, 1 ila 10 çalışana sahip mikro firmaların gerçekleşen sindirici kapasitesinin diğer firmalardan daha düşük olduğu görülmüştür.

Günümüz iş hayatında, bir kişinin çalıştığı işyerlerinden binlerce kişinin çalıştığı büyük işletmelere kadar her büyüklükteki işletme, bilişim teknolojilerini kullanma gereksinimi duymaktadır. Bilişim teknolojileri, işletmelere sağladığı fayda ve avantajlar yanında çeşitli risk ve tehditleri de içermektedir. Özellikle bilişim teknolojileri sektöründe bulunmayan KOBİ'ler, bu teknolojilerin güvenliğini etkin bir şekilde sağlayamamakta ve güvenlik sorunlarından daha fazla etkilenebilmektedir. Bu çalışmada KOBİ'lerde bilişim teknolojileri güvenliği ele alınmakta, KOBİ'lerin karşılaşabilecekleri bilişim teknolojileri güvenliği tehditleri ve bunlara karşı alınabilecek önlemler değerlendirilmektedir.

Copyright of Research Journal of Politics, Economics & Management / Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi is the property of Research Journal of Politics, Economics & Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Ambidexterity refers to an organization's ability to pursue both exploitative and exploratory orientation. Ambidextrous organizations can use exploitative and exploratory strategies concurrently. Accordingly, in today's business world where change, environmental uncertainty, and sustainable competitive advantage are important, organizational ambidexterity provides organizations with adaptability skills. The aim of this study is to investigate organizational ambidexterity levels of small and medium enterprises (SMEs), and to detect the number of ambidextrous organizations in Turkey. Data was collected through convenience sampling method from managers working in different sectors in Turkey. The data were analyzed using IBM SPSS 21.0. Findings revealed that approximately 50% of SMEs (298 enterprises) correspond to high-level ambidexterity group. Also, this study provides theoretical and practical implications for further research. [ABSTRACT FROM AUTHOR]

Copyright of Omer Halisdemir Universitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Omer Halisdemir University, Faculty of Economics & Admistrative Sciene and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the developing countries like Turkey, the major part of production and export is realized by SMEs. So, reaching foreign trade targets is impossible before analyzing SMEs and their problems in developing countries. In this study, related organizations' problems on foreign trade process tried to capture with help of questionnaire applied on 119 organizations in Antalya. These problems were determined respectively volatility on currency rate, instability on economics and insufficient government assistance. Also statistically meaningful differences were found between the most important problem that companies face is the idea that volatility on currency rate affects exports negatively and personnel number, and between business segment and who operates marketing activities. [ABSTRACT FROM AUTHOR]

Enterprises should be managed as if they face with a crisis at any moment, and should be prepared for the uncertainties and changes in the environment. Cisis management is very difficult when it comes to international political crises. An international political crisis can negatively affect enterprises in different sectors. The purpose of this study is to demonstrate the impact of international political crises on small and medium-sized accommodation enterprises. In this study, it has been tried to show how the accommodation enterprises are affected by both various sanctions following the aircraft crisis with Russia at the end of 2015 and political crisis with Netherlands at the beginnig of 2017. According to the results of the research, it is estimated that the accommodation enterprises have lost approximately $455 million after the aircraft crisis experienced with Russia in 2015 and $93 million after the political crisis experienced with Netherlands. As a result of the analyzes, it has been found that both of the crises have statistically significant and negative impacts on the number of tourists and tourism revenues. These results significantly show that international political crises affect negatively small and medium- sized accommodation enterprises. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Travel & Hospitality Management / Seyahat ve Otel İşletmeciliği Dergisi is the property of SIMEDYA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Bilişim teknolojilerinin (BT) sunduğu yeni olanaklar, üretim ve tüketim mekanizmalarını değiştirerek ve ekonomik faaliyetlerde kullanılan teknik ve ölçütleri geliştirerek toplumsal ve ekonomik yapıyı da hızla yeniden biçimlendirmektedir. Bu süreçte, KOBİ’lerin rekabet güçlerini geliştirmek için teknolojik gelişmeleri yakından takip etmeleri, bunun için de teknoloji transferi ya da araştırma-geliştirme faaliyetlerine ağırlık vermeleri zorunluluk arz etmektedir. Bu bağlamda, bilişim teknolojilerini kurum içi süreçlerine adapte edebilen işletmeler; yeni ürün ve hizmetlerin, yeni iş yollarının, yeni çalışma sistemlerinin ve yeni bilgi edinme yollarının yaratılması gibi faydalar elde edecektir. Bu çalışmada, bilişim teknolojilerinin ihracata yönelik olarak üretim yapan KOBİ’lerde kullanımı sonucu performanslarında ortaya çıkan etkiler araştırılmaktadır. Bu bağlamda çalışmada, KOBİ kavramı ve bu kavramın kapsamı; bilişim teknolojileri kavramı ve bu kavramın önemi ve unsurları; performans kavramı ve boyutlarına değinilmiştir. Çalışmanın son bölümünde, Konya Organize Sanayi Bölgelerinde ihracata yönelik olarak üretim yapmakta olan KOBİ’lerde kullanılan bilişim teknolojilerinin örgütsel performansa etkilerini belirlemeye yönelik olarak hazırlanmış olan anket çalışmasından elde edilen sonuçlar değerlendirilmiştir. Araştırma sonucunda, bilişim teknolojileri kullanımının işletme performansını olumlu yönde etkilediği görülmüştür.

Mobbing işyerinde bir çalışanın veya grubun, diğer bir çalışana yönelttiği olumsuz istenmeyen davranışlar şeklinde açıklanan, günümüzde sıklıkla karşılaşılan ve hem bireysel hem de örgütsel düzeyde ciddi tehlike arz eden bir sorundur. Çalışmamızda öncelikle KOBİ kavramının tanımı yapılmış, mobbing kavramının tanımı, gelişimi ve hangi tür davranışların mobbing kabul edildiği ve başa çıkma yöntemleri üzerinde durulmuştur. Bu çalışmada amaç KOBİ’lerde çalışanların mobbinge maruz kalma durumlarını ortaya koymaktır. Bu amaçla anket çalışmasıyla birincil verilere dayalı olarak gerçekleştirilen araştırma sunulmuştur. Araştırmanın evrenini Kırklareli ilinde faaliyette bulunan KOBİ’lerde istihdam edilen personel oluşturmaktadır. Bu kapsamda, tesadüfî örnekleme yoluna başvurularak işletmeler rastgele seçilmiştir. Mobbingin KOBİ’lerde çalışanlar tarafından algılanış şekli, işyerinde mobbinge maruz kalma durumu hakkındaki görüşleri, bu olumsuz davranışlarla başa çıkma yöntemleri hakkında elde edilen bulgular değerlendirilmiştir.

Uluslar arası Muhasebe Standartları Kurulu 9 Temmuz 2009 tarihinde “Kobiler İçin UFRS (IFRS for SMEs)” yayınlamıştır. Kobi’ler için UFRS kamuya hesap verme yükümlülüğü bulunmayan ve dışsal kullanıcılar için genel amaçlı finansal tabloları yayınlayan işletmelerin finansal raporlama ihtiyaçlarını karşılamak için düzenlenmiştir. Bu standartlar hazırlanırken kapsamlı “Uluslararası Muhasebe Standartları” (UMS) ve “Uluslararası Finansal Raporlama Standartları” (UFRS)’lerden yola çıkılmış ve kobiler için kapsamlı UFRS’lere dayanan basite indirgenmiş, kendine yeten bir muhasebe ilkeleri seti oluşturmak amaçlanmıştır. Bu çalışmanın amacı Kobi UFRS’nin kapsamını açıklamak ve kapsamlı UFRS’den farklılıklarını ortaya koymaktır.

Avrupa Birliğine giriş süreci ile birlikte KOBİ’lere ilişkin yeni düzenlemeler, KOBİ’lere daha fazla önem verilmesine neden olmuştur. Avrupa Birliği, KOBİ’lerin rekabet ortamını değiştirecektir. Küresel pazarlarda rekabet edebilmek, KOBİ’lerin pazarlama faaliyetlerine daha fazla önem vermelerine ve dolayısıyla uygun tutundurma araçları kullanmalarına bağlıdır. Bu çalışmanın amacı, KOBİ’lerin tutundurmaya verdiği önemi tespit etmek ve tutundurmanın ihracata olan etkisini ortaya koymaktır.

Bu çalışmanın amacı KOSGEB verilerinden hareketle Türkiye’de ve Ege Bölgesinde faaliyet gösteren Küçük ve Orta Ölçekli İşletmeler (KOBİ)’in finansal uygulamalarını karşılaştırmaktır. Çalışmada kullanılan veriler “KOSGEB Yararlanıcı Durum Tespit Formu”ndan alınmıştır. Çalışmada firmaların hukuki yapıları, özkaynak kullanımları, yabancı kaynak kullanımları ile verdikleri teminat türleri karşılaştırılmıştır. Ayrıca bütçeleme, başabaş analizi ve SWOT analizi yapıp yapmadıkları da incelenmiş ve yapılan karşılaştırmalar sonucunda ulaşılan sonuçlar değerlendirilip çözüm önerileri sunulmuştur.

Bu çalışmada, öncelikle Avrupa Birliği ve Türkiye'de yer alan KOBİ tanımlarına yer verilecek ve ardından AB ve Türkiye'de KOBİ'lere verilen önemin nedenlerine değinilecektir. KOBİ'lerin büyük işletmeler karşısında sahip oldukları avantaj ve dezavantajlar sıralanarak, AB sürecindeki Türk KOBİ'lerinin AvrupalI KOBİ'ler karşısında karşılaştıkları yada karşılaşabilecekleri temel sorunlar incelenerek, Karaman Organize Sanayi Bölgesinde faaliyette bulunan gıda sektöründeki KOBİlere yönelik yapmış olduğumuz uygulama çalışması analiz edilecektir. Elde ettiğimiz bulgular ışığında Türk KOBİ'lerinin AB sürecindeki temel sorunlarına çözüm önerileri getirilecektir.

The concept of favoritism defined in the literature as being brought to any position in the business based on kinship, friendship-friendship relations (Cronyism), regardless of the characteristics such as skill, ability, achievement an deducation level of the quiche can be considered as a kind of favoritism, torpedo, encouragement. Favorable acts are seen in small and medium-sized (SME) enterprises because of their proximity to the owner and being a member of the family. The study was designed to determine whether the perceptions of favoritism are felt by employees in small and medium-sized enterprises operating in the service sector and to determine the effect on employees. For this purpose, based on the data of the Isparta Chamber of Commerce and Industry, research has been conducted on 350 people SMEs operating in 7 sub-sectors of the service sector (education, health, food, entertainment, accommodation, tourism and finance). At the end of the research, it was found that there was no sense of favoritism in recruitment and personnel selection whereas it was found that the perceptions of favoritism and affection in the process were effective on the employees. [ABSTRACT FROM AUTHOR]

Copyright of Sakarya Journal of Economics / Sakarya Iktisat Dergisi is the property of Sakarya Journal of Economics / Sakarya Iktisat Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

It is thought that the attitudes of the business managers towards exporting are also influential on the export performance of the enterprises. However, there is a limited number of studies in the literature that examine this relationship. This study aims to reveal theattitudes of TR81 region manufacturing industry SME managers towards exporting. The data obtained from 303 SMEs operating in the manufacturing industry in the TR81 region using the face-to-face survey method were analyzed and evaluated by statistical methods. According to the results of the study, the hypothesis that business managers' attitude towards export affects export performance is confirmed. In addition, significant differences were found between the attitudes of SME managers who did and did not export in TR81 region to the internal and external factors determining the exports. [ABSTRACT FROM AUTHOR]

Employee selection in tourism which is a labor-intensive industry is an important issue that needs to be emphasized. Employing a large number of workers who are improper to task qualifications in sector, may be cause SMEs to fail to achieve their organizational goals. Employees who are employed in SMEs, which are superior in number in tourism industry, interact with customers as individually. Because of this feature, SMEs are following a different path in the selection of the employee compared to the large enterprises. From this point of view, making a wrong choice about these employees, who are few in number, can lead to negative consequences for businesses. This study examines the selection of the employee by interviewing with the authorities of the small and mediumsized hotel enterprises in Istanbul regarding the above-mentioned issues, and attempts to analyze the results through content analysis. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Finance Letters / Maliye Finans Yazıları Dergisi is the property of Maliye Finans Yazilari Yayimcilik Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

SMEs, which constitute the backbone of economies, are under much heavier competitive pressure today than ever. The survival of SMEs under this intense competitive pressure depends on them following developments in the market and consumer trends, especially those in technology, and adapting to such developments. One of such developments is, undeniably, social media in our lives. Thus, in the scope of this study which was conducted with the aim of determining the reasons of SMEs for using or not using social media, face-to-face interviews were conducted in the months of Augusts and September in 2016 with a total of 175 SME representatives. At the top of the reasons for SMEs not using social media were that they did not have qualified personnel regarding social media that their sectors were not suitable for social media, and that they had doubts about the benefits to be gained from social media. [ABSTRACT FROM AUTHOR]

In 2009, the International Accounting Standards Board (IASB) issued the Universal Financial Reporting Standard (UFRS for SMEs) prepared in line with the needs of small and medium sized enterprises (SMEs). SME UFRS is designed to meet the reporting requirements of organizations which (a) do not have publicly accountability responsibility and (b) issue general purpose financial statements. SME UFRS is a 230-page self-sufficient standard designed for the needs and possibilities of small companies. In Turkey, it was decided that SME UFRS should be mandatory first in July 2012 (as converted and included in national regulation) and it is published by Turkish Accounting Standards Board (TMSK) for SMEs with the title called "Turkish Financial Reporting Standards" for SMEs (KOBİ TFRS). The most important duty for the application of the SME TFRS adapted for SMEs in our country falls into the members of the accounting profession in terms of the fact that they are the enforcers of these standards. In this respect, with this study it was aimed to measure the opinions about the SME TFRS and the level of awareness of the accounting professionals operating in Gaziantep with the help of a questionnaire prepared. Within this scope, it was desired to reach 200 accounting professionals operating in Gaziantep, but only 104 of them could be reached. The opinions and awareness levels of these 104 professionals on SME TFRS were evaluated in the light of the answers they gave to the survey. [ABSTRACT FROM AUTHOR]

Micro, Small, and Medium-size enterprises might evolve development processes, experience different evolving stages and because they are privately held, might lead them to change financial priorities, choice and capital structures, eventually. The capital structure of firms might be influenced by a variety of factors and internal financing and equity applications might differ. In this study, we surveyed 148 private firms in Manisa and delivered data from 2013-2014 and analyzed capital structures, determined its influencing factors. We find that, (a)the debt structure of firms formed by accounts payable financing intensively (b) auto-financing do not increase by SME scales, (c) the capital structure of SME's are affected by firm size, tangibility, profitability and cost of debt. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Social Sciences Institute / Sosyal Bilimler Enstitüsü Dergisi is the property of Bingol University / Rectorate and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Itobiad: Journal of the Human & Social Science Researches / İnsan ve Toplum Bilimleri Araştırmaları Dergisi is the property of Itobiad: Journal of the Human & Social Science Researches and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The SMEs (Small and Medium Sized Enterprises) have been essential part of occupational life with sustaining value and importance in economy. With globalization these enterprises are obligated to keep pace developing technology, competition and progress. Accounting culture matters another importance in the SMEs improvement. The accounting information system that helps to settle this culture can pave the way of institutionalization as affecting the SMEs’ managerial decisions, too. From this point of evaluating with the development of accounting culture, it can be said that many problems of the SMEs can be solved and these enterprises regard to future more responsive and reliable. [ABSTRACT FROM AUTHOR]

The globalization process has led to the need to establish tighter relations between countries than the old ones, and entrepreneurs in different countries to come together in the direction of a common goal, despite all the bureaucratic obstacles. In this case, a view in the field of commercial law is the establishment of business partners as a result of joint venture activities. One of the reflections of this situation in commercial law is the establishment of business partners as a result of joint venture activities. So it can be said that business partnerships transcending national borders and expanding into the international arena is a natural result of globalization. In this context, in this article business partnerships "joint venture" are examined within the framework of Turkish and Russian legal systems in a comparative manner. Joint venture is established in Turkey as a stock corporation in the forms of incorporated or limited partnership. In Russia, on the other hand, the legislation allows joint venture mergers to be established in other types of partnerships such as partnership in commendam and ordinary partnership in addition to the partnership types applied in Turkish law. In this study, it is aimed to guide Turkish entrepreneurs aiming to establish a partnership with Russian entrepreneurs in the process of overcoming the crisis with Russia. Furthermore, in this study besides the Turkish law, the regulations in the Russian legal system concerning the joint venture institution, the regulations are explained and the opinions of the doctrine and the applications of today are also mentioned. [ABSTRACT FROM AUTHOR]

Information processing plays a key role in business managers' success. One of the most important resources that meet the information needs of business managers is accounting. Business managers are expected to have basic accounting literacy, even if they do not have as much expertise as an accountant. The purpose of this study is to measure the level of business managers' basic accounting literacy. To that end, a face-to-face survey was conducted on a sample of business managers working in Kilis Organized Industrial Zone utilizing a 5-point Likert scale. According to the findings of the study, a majority of the business managers keep accounting records due to legal obligation as well as information purposes and they rely on accounting information in managerial decision making process. In addition, the findings of the study reveal that business managers' accounting literacy levels differ based on education, the position of the managers, the places where the accounting books are kept and the number of employees. [ABSTRACT FROM AUTHOR]

Small and medium-sized enterprises are equipped with the dynamic and flexible structures required for local and national growth and rapid industrialization. They can easily adapt to technological changes within the market and market conditions. Small and medium sized enterprises which have limited opportunities are the backbone of the world economy. However, SMEs in our country are faced with various problems such as inadequate financing, absence of a healthy infrastructure, lack of know-how, failure to market their products and inflation. In Turkey, some necessary actions are taken in order to help SMEs overcome these problems and to increase their efficiency within the economy and the industry. In this study, the strengths and weaknesses of SMEs--significant actors in the process of industrialization--are identified and some applicable strategies for better industrialization are recommended. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Aksaray University Faculty of Economics & Administrative Sciences / Aksaray Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Aksaray University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this study, which was prepared to examine the effects of university-based expenditures on the incomes of small and medium-sized enterprises (SMEs), tried to examine the effect of expenditures of university students, employees and the institution on SME incomes. The SMEs in Artvin were selected as sample of the research. For the research, in 2015, the places where the university units in Artvin provinces and districts were selected. Data were collected by questionnaire method. The study consisted of three phases asstudent affect, employee impact and company impact. The developed hypotheses have been tested by statistical analysis. According to research findings, it was determined that the university contributed positively to SME income. This change was mostly in the provinces of Artvin Central, Borçka and Hopa areas. The most influential sectors for SMEs are clothing, transportation, stationery, health, bag - shoes, cafeteria and food. [ABSTRACT FROM AUTHOR]

Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers. International Financial Reporting Standards (IFRS) have been issued by the International Accounting Standards Board (IASB) in order to eliminate such problems, to harmonize different accounting practices and to apply the same international accounting standards. In parallel, Turkish Financial Reporting Standards (TFRS) have been adopted in Turkey by the Turkish Accounting Standards Board (TASB). SMEs have an indispensable prescription for the world economy. Accounting information provided by SMEs should also have the same qualification. SME TFRSs have been published in 2009 for SMEs and SME TFRSs for SMEs in Turkey, which are compelled to evaluate their financial statements due to the complicated and difficult understanding of IFRS / TFRS. IFRS for SMEs (a) is designed to meet the financial reporting needs of businesses that do not have an obligation to provide public accountability and (b) publish general purpose financial statements for external users. In this framework, IFRS for SMEs represents an accounting standard for small and medium-sized businesses that can be used worldwide. For this reason, the study aims to evaluate the adoption and implementation of IFRS for SMEs worldwide. [ABSTRACT FROM AUTHOR]

Nowadays as the insurance insitution accepted as one of the main solution for eliminating risk, it is seen that the risks of international trade are also minimized by export credit insurance which is an insurance type. Large scale enterprises especially multinational corporations and world's most popular brands may not need much export credit insurance because of the the fact that they have branch offices or any other connections in many countries. Undoubtedly, the main target group of this institution is small and medium sized enterprises (SMEs) which needs insurance against the risk of not being paid. In this respect, this kind of insurance will be needed in order for SMEs, which constitute the majority of the countries' trade volume, to open up to foreign markets and to export their products. In this article, details concerning the nature, scope and functions of the export credit insurance and evaluation will be given on how export credit insurance is assured and terminated through a contract with the purpose of enlightening the SMEs and encouraging the utilization of export credit insurance. [ABSTRACT FROM AUTHOR]

Copyright of Çankırı Karatekin University Journal of the Faculty of Economics & Administrative Sciences is the property of Cankiri Karatekin University, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the highly competitive environment of globalization which emerged as a result of dynamic structures and innovations with flexible decision-making, showing easily adaptation to changing patterns of demand; the Small and Medium Sized Enterprises (SMEs) which have lower investment and as a result are less affected by economic fluctuations are seen as a key element in country's sustainable economic development's goals. Growth, competitive advantage, the achievement of social objectives, adding value to the national economy at the same time survival and being successful are main goals of SMEs. This study was conducted in Erzurum, Erzincan and Bayburt’s SMEs. The aims of this study are to declare the causes and growth objectives of SMEs, determine the existence or non-existence of a strategy to achieve this goals, demonstrate growth strategy if there is any and show the importance of growth strategy. [ABSTRACT FROM AUTHOR]

Copyright of Istanbul Commerce University Journal of Social Sciences / İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi is the property of Istanbul Commerce University Journal of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Optimum: Journal of Economics & Management Sciences / Ekonomi ve Yönetim Bilimleri Dergisi is the property of Optimum: Journal of Economics & Management Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)