hakansabunis/tr-academic-research-agent-index huggingface dataset:
KAYDÎ ENVANTER İNCELEMELERİ (Bir Vergi İnceleme Raporu örneği)
KAYDÎ ENVANTER İNCELEMELERİ (Bir Vergi İnceleme Raporu örneği)
Yazar: Kutsal, Ahmet
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 5, 1982
Anahtar kelimeler: kaydi envanter,vergi,ekonomi

In this article, the recorded inventory auditing method which is one of the most used by the tax auditors is exa-ıııined. The aim of the recorded inventory auditing is to explore the product quantity transactions from the previous years accounting records.The nature and the results of this method is dıscussed and an application of the method is furnislıed as an example.

In this article, the recorded inventory auditing method which is one of the most used by the tax auditors is exa-ıııined. The aim of the recorded inventory auditing is to explore the product quantity transactions from the previous years accounting records.The nature and the results of this method is dıscussed and an application of the method is furnislıed as an example.
PAZARLAMA YÖNETİM FONKSİYONLARI AÇISINDAN HİZMET PAZARLAMASI
PAZARLAMA YÖNETİM FONKSİYONLARI AÇISINDAN HİZMET PAZARLAMASI
Yazar: Akdoğan, M.şükrü
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 5, 1982
Anahtar kelimeler: pazarlama yönetim fonksiyonları,hizmet pazarlaması

The share of ali types of Services is increasing in both the organizational and personal budgets, but since there is a lack of information on the marketing of Services, those engaged in service industries must necessarily lean heavily on product marketing methods.In this paper we have attempted to stress the impor-tance of the service marketing by emphasizing the dıffe-rences betvveen the tangible and intangible products. The features of service marketing are explained in accordance with the functions of marketing management.

The share of ali types of Services is increasing in both the organizational and personal budgets, but since there is a lack of information on the marketing of Services, those engaged in service industries must necessarily lean heavily on product marketing methods.In this paper we have attempted to stress the impor-tance of the service marketing by emphasizing the dıffe-rences betvveen the tangible and intangible products. The features of service marketing are explained in accordance with the functions of marketing management.
FİRMA İHRACAT DAVRANIŞINI ETKİLEYEN FAKTÖRLER VE İHRACAT PAZARLAMASI YÖNETİMİ (Kayseri Bölgesindeki İmalatçı - İhracatçı Firmalar Üzerinde  Bir Araştırma)
FİRMA İHRACAT DAVRANIŞINI ETKİLEYEN FAKTÖRLER VE İHRACAT PAZARLAMASI YÖNETİMİ (Kayseri Bölgesindeki İmalatçı - İhracatçı Firmalar Üzerinde  Bir Araştırma)
Yazar: Kavas, Alican
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 5, 1982
Anahtar kelimeler: firma ihracat davranışını etkileyen faktörler,ihracat pazarlması yönetimi

ABSTRACTExports are important to thc firm and the nation as a whole. This study investigates the dcterminants of firms’ export markcting behavior. An attcmpt is made to develop a conceptual framework for the firm’s export behavior that both yields interesting implications and provides a useful background guide for future research on the subject. On the basis of empirical research, a summary of principal fin-dings regarding the esport behavior of 15 manufacturing firms in Kayseri Region is fumished.

ABSTRACTExports are important to thc firm and the nation as a whole. This study investigates the dcterminants of firms’ export markcting behavior. An attcmpt is made to develop a conceptual framework for the firm’s export behavior that both yields interesting implications and provides a useful background guide for future research on the subject. On the basis of empirical research, a summary of principal fin-dings regarding the esport behavior of 15 manufacturing firms in Kayseri Region is fumished.
PAZARLAMA KANALLARI YÖNETİMİNDE KONTROL ARACI OLARAK FİYATLANDIRMA
PAZARLAMA KANALLARI YÖNETİMİNDE KONTROL ARACI OLARAK FİYATLANDIRMA
Yazar: Odabaşı, Yavuz
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 5, 1982
Anahtar kelimeler: pazarlama kanalları,fiyatlandırma,işletme

There are several devices for the manufacturcrs to exeı-cise some degree of control över the channels of distribu-tion. One of these devices through which the manufacturer attempts to control the middlemen is pricing policy.Control över the channels through pricing should be analyzed vvithin two steps. First, whcn determining approp-riate marjins for different channel levels, the manufactu-rers should consider the possible effects of their pricing decision on the total channel performance. Secondly, the manufacturers must be able to use different methods avail-able to themselves for controlling the prices at \vhich the Products are sold.Most often, a variety of control devices are used simul-taneously on the channel mcmbcrship. VVhen the means of exercising control are combincd, effcctive price control is increased.

There are several devices for the manufacturcrs to exeı-cise some degree of control över the channels of distribu-tion. One of these devices through which the manufacturer attempts to control the middlemen is pricing policy.Control över the channels through pricing should be analyzed vvithin two steps. First, whcn determining approp-riate marjins for different channel levels, the manufactu-rers should consider the possible effects of their pricing decision on the total channel performance. Secondly, the manufacturers must be able to use different methods avail-able to themselves for controlling the prices at \vhich the Products are sold.Most often, a variety of control devices are used simul-taneously on the channel mcmbcrship. VVhen the means of exercising control are combincd, effcctive price control is increased.
REGRESYON ANALİZİNDE HATA TERİMLERİ NORMALLİĞİNİN SHAPIRO - WILK TESTİ İLE BELİRLENMESİ VE TALEP ANALİZİNDE BİR UYGULAMA
REGRESYON ANALİZİNDE HATA TERİMLERİ NORMALLİĞİNİN SHAPIRO - WILK TESTİ İLE BELİRLENMESİ VE TALEP ANALİZİNDE BİR UYGULAMA
Yazar: Atalay, Mansur
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 5, 1982
Anahtar kelimeler: regresyon analizi,shapıro-wılk testi,talep analizi

In this study, the test for normality of the disturbance terms in regression analysis has discussed. Especially Sha-piro Wilk W test for normality has e.\plained. This test has been applied to determine the normality of the disturbance terms in demand funetions which were estimatea by regression analysis.It was shown that the Shapiro - Wilk W test is rather suitable measurement for normality of the disturbance terms.

In this study, the test for normality of the disturbance terms in regression analysis has discussed. Especially Sha-piro Wilk W test for normality has e.\plained. This test has been applied to determine the normality of the disturbance terms in demand funetions which were estimatea by regression analysis.It was shown that the Shapiro - Wilk W test is rather suitable measurement for normality of the disturbance terms.
GÜMRÜK BİRLİĞİ TEORİSİ VE AZ GELİŞMİŞ ÜLKELER ACISINDAN BİR DEĞERLENDİRME
GÜMRÜK BİRLİĞİ TEORİSİ VE AZ GELİŞMİŞ ÜLKELER ACISINDAN BİR DEĞERLENDİRME
Yazar: Şahin, Mehmet
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 4, 1982
Anahtar kelimeler: gümrük birliği teorisi,az gelişmiş ülkeler,ekonomi

  Traditional theory shows that customs uniona hava two effects: trade creation and trade diversion. Trade creation will increase welfare and trade diversion will decrease it. On the other hand, the theory predicts that. if the partner» are actually competitive but potentially complementary. a union is likely to increase vvelfare, and the larger the part of trade originally co-vered by trade between the union partner8, the greater is the scope for falns from the union.These predictions leads us to the conclusion that under-developed countries should form customs unions with develo-ped countries. Thl» conclusion contradicts with the development objective. If the assumptions of the theory are revlsed and if the dynamic considerations and development objectives are taken Into account, İt can be shovvn, under some restrictive conditions that, underdeveloped countries can benefit most by formlng unions among themselves.

  Traditional theory shows that customs uniona hava two effects: trade creation and trade diversion. Trade creation will increase welfare and trade diversion will decrease it. On the other hand, the theory predicts that. if the partner» are actually competitive but potentially complementary. a union is likely to increase vvelfare, and the larger the part of trade originally co-vered by trade between the union partner8, the greater is the scope for falns from the union.These predictions leads us to the conclusion that under-developed countries should form customs unions with develo-ped countries. Thl» conclusion contradicts with the development objective. If the assumptions of the theory are revlsed and if the dynamic considerations and development objectives are taken Into account, İt can be shovvn, under some restrictive conditions that, underdeveloped countries can benefit most by formlng unions among themselves.
ÜLKEMİZDE TOPLU İŞ UYUŞMAZLIKLARININ ÇÖZÜM YOLLARI VE MUHTEMEL GELİŞMELER
ÜLKEMİZDE TOPLU İŞ UYUŞMAZLIKLARININ ÇÖZÜM YOLLARI VE MUHTEMEL GELİŞMELER
Yazar: Andaç, Faruk
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 4, 1982
Anahtar kelimeler: toplu iş uyuşmazlıkları,iş uyuşmazlıkları çözüm yolları,işletme

Today, in Turkey, labour conditions are about to enter a new stage. Also the Solutions for colletive labour dispute ara being reorganized under the light of 1982 Constitution. Consi-dering the past experiences; a new regulation vvhich is falr, balanced and apt to country's conditions and to the social stfucture of employee-etnployer relations should be arrenged. Because, as an excessive freedom together with irresponsibility would taka the country complete disaster, an excessive pressure would not provide any benefit except a temporary peace. İn a labour dispute. in which the subject Is colletive interest the excessive pressure of the Government on parties should be avolded. On the other hand in a labour dispute in vvhich the subject Is colletive right, emloyee-employer representatives should participate in labour courts.

Today, in Turkey, labour conditions are about to enter a new stage. Also the Solutions for colletive labour dispute ara being reorganized under the light of 1982 Constitution. Consi-dering the past experiences; a new regulation vvhich is falr, balanced and apt to country's conditions and to the social stfucture of employee-etnployer relations should be arrenged. Because, as an excessive freedom together with irresponsibility would taka the country complete disaster, an excessive pressure would not provide any benefit except a temporary peace. İn a labour dispute. in which the subject Is colletive interest the excessive pressure of the Government on parties should be avolded. On the other hand in a labour dispute in vvhich the subject Is colletive right, emloyee-employer representatives should participate in labour courts.
AĞIRLIKLI ORTALAMA SERMAYE MALİYETİ VE SINIRLI-ÖMÜRLÜ YATIRIM PROJELERİNİN DEĞERLENDİRİLMESİ
AĞIRLIKLI ORTALAMA SERMAYE MALİYETİ VE SINIRLI-ÖMÜRLÜ YATIRIM PROJELERİNİN DEĞERLENDİRİLMESİ
Yazar: Sönmez, İ.hakkı
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 4, 1982
Anahtar kelimeler: ağırlıklı ortalama sermaye maliyeti,sınırlı-ömürlü yatırım projeleri

İn thls artlcle, the Weighted Average Cost of Capital (VVACC) formula for the after-corporate-tax case has been de-rived, uslng the Standard restrictive assumptlons. Appropriate Oiscount Rate (ADR) which Is deflned as the rate at which projects should be evaluated to maximlze the value of a firm has been derlved for both the püre equity and the equity vvith debt Capital structures. Then the ADR for Capital budgeting de-cisions is applied to an analysis of the VVACC under finite-lived constant cash flovv assumptions.Studying the validity of the WACC for finite-lived projects, we have shovvn that the ADR does not equal the VVACC for finitelived projects of greater than one period duration, and that vvhen project lives are finite. the VVACC is inappropriate for valuing the project.

İn thls artlcle, the Weighted Average Cost of Capital (VVACC) formula for the after-corporate-tax case has been de-rived, uslng the Standard restrictive assumptlons. Appropriate Oiscount Rate (ADR) which Is deflned as the rate at which projects should be evaluated to maximlze the value of a firm has been derlved for both the püre equity and the equity vvith debt Capital structures. Then the ADR for Capital budgeting de-cisions is applied to an analysis of the VVACC under finite-lived constant cash flovv assumptions.Studying the validity of the WACC for finite-lived projects, we have shovvn that the ADR does not equal the VVACC for finitelived projects of greater than one period duration, and that vvhen project lives are finite. the VVACC is inappropriate for valuing the project.
YENİDEN DEĞERLEME ÜZERİNDE BİR KONUŞMA
YENİDEN DEĞERLEME ÜZERİNDE BİR KONUŞMA
Yazar: Civelek, Muzaffer
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 4, 1982
Anahtar kelimeler: yeniden değerleme

The rapid upward movement in prlces, occured during the last decade, has caused considerabla distortlons on financial statements of the firms in Turkey. To eliminate these distortlons to some extent, an amandment has been made in Turkish Law of Taxatlon Procedures which enables the firms to use Inflatlon acconting. Depending upon this amandment fixed physical assets and their accumulated depreciations can be adjusted İn terms of 1982 by using restatement factors. Ac-quislton years of assets and their related restatemet factors are 1982-1, 1981-2, 1980-3, ..., T973-10. If the assets was acguired, in or before 1972 the restatement factor to be used is 11. After implementing the restatement procedure naturally a new account must be opened and credeted for balancing eccoutig equation. This account is called «Revaluatlon Fund Account» and is accepted to be a part of ovvners equity. Since the restatement of the assets has been permltted for önce, it is not a continious process. Moreover. becaus of some other reasons it allovvs only partial and limited usage of infilation accounting. Benefits expected from the restatement of assets can be fully realized only by Increasing capacity utilization ra-tes and by emphasizing cost control and cost reduction tech-nlques İn the firms.

The rapid upward movement in prlces, occured during the last decade, has caused considerabla distortlons on financial statements of the firms in Turkey. To eliminate these distortlons to some extent, an amandment has been made in Turkish Law of Taxatlon Procedures which enables the firms to use Inflatlon acconting. Depending upon this amandment fixed physical assets and their accumulated depreciations can be adjusted İn terms of 1982 by using restatement factors. Ac-quislton years of assets and their related restatemet factors are 1982-1, 1981-2, 1980-3, ..., T973-10. If the assets was acguired, in or before 1972 the restatement factor to be used is 11. After implementing the restatement procedure naturally a new account must be opened and credeted for balancing eccoutig equation. This account is called «Revaluatlon Fund Account» and is accepted to be a part of ovvners equity. Since the restatement of the assets has been permltted for önce, it is not a continious process. Moreover. becaus of some other reasons it allovvs only partial and limited usage of infilation accounting. Benefits expected from the restatement of assets can be fully realized only by Increasing capacity utilization ra-tes and by emphasizing cost control and cost reduction tech-nlques İn the firms.
BAZI KAMU ALACAKLARININ ÖZEL UZLAŞMA YOLU İLE TAHSİLİ HAKKINDA KANUN VE DÜŞÜNDÜRDÜKLERİ
BAZI KAMU ALACAKLARININ ÖZEL UZLAŞMA YOLU İLE TAHSİLİ HAKKINDA KANUN VE DÜŞÜNDÜRDÜKLERİ
Yazar: Kutsal, Ahmet
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 4, 1982
Anahtar kelimeler: kamu alacaklarının özel uzlaşma yolu

The Reconciliation Law, referred to as «tax amnesty* and • tax peace» by the public and by the administration respec-tively, is recently published and received a vvidespread atten-tion by taxpayers.New arrangements brought about by this law serve two purposes. First by eliminating the past it gives vvay to the app-lication of new laws that are issued during the last two years, and second it corrects the distortion inflicted upon business firms during high inflationary periods.İn this artlcle, we explained the legal rules of the reconciliation lavv, and expressed our opinions on it.

The Reconciliation Law, referred to as «tax amnesty* and • tax peace» by the public and by the administration respec-tively, is recently published and received a vvidespread atten-tion by taxpayers.New arrangements brought about by this law serve two purposes. First by eliminating the past it gives vvay to the app-lication of new laws that are issued during the last two years, and second it corrects the distortion inflicted upon business firms during high inflationary periods.İn this artlcle, we explained the legal rules of the reconciliation lavv, and expressed our opinions on it.
DEĞİŞİK KÂR DÜZEYLERİNDE EN AZ KAYNAK KULLANIMLI ÜRÜN BİLEŞİMLERİNİN BULUNMASI
DEĞİŞİK KÂR DÜZEYLERİNDE EN AZ KAYNAK KULLANIMLI ÜRÜN BİLEŞİMLERİNİN BULUNMASI
Yazar: Özgüven, Cemal; Yılmaz, Cengiz
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 4, 1982
Anahtar kelimeler: en az kaynak kullanımlı ürün bileşimleri,değişik kar düzeyleri

The Classlcal Linear Programmlng Model is a we!l knovvn iechnlque to find the profit maximizing product combinatlon.İn this paper, we developed a parametric LP model to de-termine the minimum resource utilizing product combination at each profit level.For this purpose, the follovvlng modiflcations have to be made on the classical LP model: (1) the objective functlon is set to minimize the total resource usage, (2) a new constra-int should be added to the constraint set of the classical LP model. The left hand side of this new equality constraint is the objective function of the classical LP model. The rıght hand side is the fixed cost of the firm plus a parameter, 0. which shovvs the profit level, the flrm seeks to achieve.

The Classlcal Linear Programmlng Model is a we!l knovvn iechnlque to find the profit maximizing product combinatlon.İn this paper, we developed a parametric LP model to de-termine the minimum resource utilizing product combination at each profit level.For this purpose, the follovvlng modiflcations have to be made on the classical LP model: (1) the objective functlon is set to minimize the total resource usage, (2) a new constra-int should be added to the constraint set of the classical LP model. The left hand side of this new equality constraint is the objective function of the classical LP model. The rıght hand side is the fixed cost of the firm plus a parameter, 0. which shovvs the profit level, the flrm seeks to achieve.
OLASILIKLI PERT ANALİZİNDE KULLANILAN BETA DAĞILIMI VE UYGULAMA HATALARI
OLASILIKLI PERT ANALİZİNDE KULLANILAN BETA DAĞILIMI VE UYGULAMA HATALARI
Yazar: Unutulmaz, Osman
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 4, 1982
Anahtar kelimeler: olasılıklı pert analizinde kullanılan beta dağılımı,Program Evaluation and Revievv Technique

İn thls paper, we mainly concentrated on spocial types of bela distributlons which are employed İn probabillstlc PERT models. Contrary to tho exletir>g literatüre, it is claimed that the mostllkely or modal value of the beta distributlons should not be estimated. Because. for a given set of parameters and an estimated range. the modal value of the beta distribution is completely determined. Thus, dependlng on the magnltude of the dlfference between the estimated modal value and the cal-culated one, expected completlon time of each actlvity and that of the project may dlffer greatly from the one that coüld be obtained othervvise. Thls dlfference conseçuently, may cause selectlon of an Incorrect crltical path and misleading comple-tion time probabllities.

İn thls paper, we mainly concentrated on spocial types of bela distributlons which are employed İn probabillstlc PERT models. Contrary to tho exletir>g literatüre, it is claimed that the mostllkely or modal value of the beta distributlons should not be estimated. Because. for a given set of parameters and an estimated range. the modal value of the beta distribution is completely determined. Thus, dependlng on the magnltude of the dlfference between the estimated modal value and the cal-culated one, expected completlon time of each actlvity and that of the project may dlffer greatly from the one that coüld be obtained othervvise. Thls dlfference conseçuently, may cause selectlon of an Incorrect crltical path and misleading comple-tion time probabllities.
YENİ BİR ENVANTER KONTROL TEKNİĞİ : MRP
YENİ BİR ENVANTER KONTROL TEKNİĞİ : MRP
Yazar: Yılmaz, Cengiz
Dergi: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi No. 4, 1982
Anahtar kelimeler: envanter kontrol tekniği

Material Requlremonts Planning Is a new technlque for inventory control. Manufac'.uring inventories should in most ca-ses be controllecJ by MRP, which is product-oriented and treats tha Inpııt invontory as a collectlon of deperıdent demond items. The alternatlve of tlıe MRP system Is the Statlstical Inventory Control (SIC) System. SİS is part-orlented and Ignores the de-pendency betvveen the demands for the various items.İn the most cases, the users expect more than what the MRP system promlses. They expoct that the system will deliver materiel when and wtıere it is needed. The real purpose of MRP is to provide scheduling and ordoring indlcators for ali Products vvithln the production hierarchy. and to recognize the dependencies betvveen product levels.

Material Requlremonts Planning Is a new technlque for inventory control. Manufac'.uring inventories should in most ca-ses be controllecJ by MRP, which is product-oriented and treats tha Inpııt invontory as a collectlon of deperıdent demond items. The alternatlve of tlıe MRP system Is the Statlstical Inventory Control (SIC) System. SİS is part-orlented and Ignores the de-pendency betvveen the demands for the various items.İn the most cases, the users expect more than what the MRP system promlses. They expoct that the system will deliver materiel when and wtıere it is needed. The real purpose of MRP is to provide scheduling and ordoring indlcators for ali Products vvithln the production hierarchy. and to recognize the dependencies betvveen product levels.