This study aims to explain the association between corporate governance and earnings management by emphasizing the four main theories underlying corporate governance. Main focus of the paper is to take corporate governance practices as a monitoring mechanism to prevent opportunistic type of earnings management practices. While exhibiting substantial review from the world literature, the study provides an insight to the Turkish corporate governance awareness.

Organic farming adoption is on the rise in many countries, due to the increased awareness of farmers, citizens, governments and other stakeholders of its more sustainable nature. Various studies have investigated the socio-economic drivers (e.g., consumer demand, support measures, agricultural policies) of organic farming adoption, but less attention has been paid to whether biogeographic factors could also be associated with variation in rates of organically managed farms in certain regions within countries. We investigate whether biogeographic factors are associated with variation in the proportion of land under organic farming in French departments. The proportion of land under organic farming increased with decreasing latitude and increasing department area. Non-significant factors were number of plant taxa, proportion of Natura 2000 protected areas, connectivity, longitude, altitude and department population. These results were robust to controlling for spatial autocorrelation. Larger and southern French departments tend to have a greater adoption of organic farming, possibly because of the more extensive nature of agriculture in such regions. Biogeographic factors have been relatively neglected in investigations of the drivers of organic farming adoption, but may have an important explanatory value.

An increasing body of literature explores the role of transnational municipal networks (TMNs) in governing sustainable development. As associations, one key task of TMNs is to represent their members through production and dissemination of information and knowledge concerning municipal action for sustainable development. Case studies, often emphasising best practice, are used by many TMNs to fulfil this task. Nevertheless, despite strong scrutiny concerning the use of case studies in “policy mobilities” research, there have been limited attempts to quantify the ways in which TMNs present and disseminate case studies and, by doing so, generate trends of presence and absence in literature on sustainable development. Assessing patterns of representation for continents, countries, municipalities and themes across nine international case study collections published by ICLEI - Local Governments for Sustainability since 1991, this study responds to this research gap and identifies the presence of “usual suspects” in the ICLEI case study collections, along with notable absentees. By doing so, the study contributes to policy mobilities research and literature on TMNs, by encouraging reflection and further research concerning the representation patterns influencing which municipalities and what topics are presented in discourses on sustainable development.

The main objective of this article is to illustrate the importance that Transmilenio and cycling have had on the inhabitants living in the periphery of bogota and Soacha, based on surveys conducted among residents. Even though there is no legally confirmed metropolitan area between bogotá and Soacha, there does exist a real conurbation, which has led to a relationship of economic dependence between the conurbated municipality of Soacha and the main city of bogotá, and one aspect of this is daily mobility. The question is then, has bogotá’s bus rapid Transport – Transmilenio – been an integrating agent and has it improved access to and from this megaproject of ciudad Verde?

Integration of procedures is an important aspect of the air transport system, which focuses mainly on interoperability, safety and security. While both transport analysts and air operators have studied the integration aspects concerning these main items, less attention has been devoted to some other integration features that could reduce airport environmental impacts. In this article, the integration between handling vehicles and aircraft during taxi-out procedures has been analysed by referring to the proto-typal, semi-robotic vehicle called Taxibot. Aircraft emissions due to taxiing have been modelled for before and after scenarios, this latter referring to the use of the Taxibot. A simulation of the benefits – both environmental and monetary effects – obtained by using the Taxibot system has been made on a medium-size airport in Northern Italy.

In high-density contexts, such as urban or metropolitan areas, decision makers and mobility managers have to adopt suitable strategies to reduce the use of private cars and promote public transport. Indeed, such strategies may help abate the negative impacts of transportation systems (congestion, air and noise pollution, etc.). However, appropriate measures are only effective if based on the provision of high-quality public transport services. Such aims can be achieved by organizing public transport within an integrated framework where rail/metro services are the high-performing mobility backbone and bus services have a feeder function, increasing the geographical coverage of rail services. However, since a faulty train cannot be easily removed or overtaken, a rail/metro system is highly vulnerable to system breakdowns which could entail significant reductions in system quality. Suitable intervention strategies therefore have to be developed to manage rail system emergencies. The aim of this article is to provide a method to determine optimal intervention strategies in the case of a metro system failure. Since in real contexts an exhaustive approach has to be excluded due to the huge number of alternative solutions to be evaluated, it is necessary to adopt or develop appropriate algorithms to obtain sub-optimal solutions within suitable computational times. Hence a Neighbourhood Search Algorithm to identify the optimal solution is applied and tested in the case of a real metro line in order to show the feasibility of our proposal.

Local authorities in european cities are seeking new approaches to develop strategies that help stimulate a shift towards cleaner and more sustainable transport modes. Sustainable Urban mobility Plans (SUmPs) are instruments that contribute towards achieving climate and energy targets set by euro- pean Union (eU) leaders and promoted through the european commission (ec) in relevant documents such as the Transport White Paper and action Plan on Urban mobility. a well-prepared SUmP will help to provide high-quality and sustainable mobility and transport to, through and within urban areas. SUmPs foster a balanced development of all transport modes, while encouraging a shift towards more sustainable modes and usage. The plans present both long-term strategies for the future development of transport and mobility infrastructure and services in urban areas as well as short-term plans for implementation of these strategies: timing, allocation of resources and responsibilities and identifying the required finances. They include integrated sets of technical, infrastructure, policy-based and soft measures. Different approaches to sustainable urban mobility planning exist throughout europe. While some countries, such as France and the UK, may be considered forerunners (with plans produced under a different name and slightly different methodology), SUmPs are a new planning tool in other parts of the eU, especially within the new member states. This article presents the way in which the SUmP concept was introduced and accepted in Slovakia.

The debate of transportation and urban form integration has been reported on by several authors since the early 1960s. However, in 2015, the challenges were much more dynamic, diverse and complex. From research undertaken it is evident that the approach to integration is determined by the disciplinary focus of the researcher and/or practitioner and the research methodology used and is closely related to the conditions (case study research) prevailing within a specific spatial system (countries).

This article is an endeavour to assess and evaluate different integration approaches and outcomes de duced from existing research and case studies by critically evaluating its point of departure, approaches and practices applied in various spatial systems (international perspectives) and more specifically by the disciplines involved in this discourse. It includes the theoretical founding and related empirical research considerations where this phenomenon is an important focus in transportation planning and spatial integration in promoting and attaining sustainable development and urban resilience.

The process is, however, dependent on the relationship between the principles underpinning this research theme. There is a co-dependence between transportation and urban form. This co-dependency is, however, being complicated by decision making and the environmental reality that needs to be factored into this reality.

The outcome of the article will focus on isolating international guiding principles from an integration perspective in promoting sustainable development and resilience in spatial systems. It will include strategic directions and decision-making processes inclusive of environmental considerations, optimizing urban form and land-use planning (patterns), related impacts, accessibility, modal integration, transportation network development and energy and pollution influences, effects and implications. The need for trans-disciplinary practices and application of strategic approaches in integrating planning, development and operational-level interfaces within urban spatial systems will be demonstrated.

The use and application of modelling and simulation techniques are becoming more important as an instrument to guide and measure the attainment of higher levels of integration and sustainability. Transportation and spatial development integration paradigms are dependent on the application of technology that is measureable for all spatial development scenarios in terms of effects, progress, implications and pre-conditions to enhance integration.

This article examines a specific aspect of e-payment: e-ticketing in public transport. The reference area is the campus of the aristotle University of Thessaloniki, which is the largest university in greece with more than 73,000 students. The target group was the students of the university campus. The methodology used included a stated preference survey which took place in may 2015. During the survey 300 questionnaires were collected and analysed using descriptive and inferential statistics. In addition, a binary logistics model was developed, analysing the intention of the students to use the e-ticketing system, which is under examination for the city of Thessaloniki. From the analysis, it was found that more than 86.7% of the students would be willing to use e-ticketing in public transport. They consider time saving as the most important reason for someone to use e-ticketing. An interesting finding is that 64.2% of the students would like to use their smart cards or cell phones not just for e-ticketing but also for other applications. The binary logistics model has pointed out that age, gender, car availability and familiarity with e-booking are statistically important factors for the students’ intention to use the e-ticketing system.

Since the positive effects of active travelling modes are widely proven, the need for propagating them is evident to counteract serious health and environmental problems. The modal share of bicycles can be stimulated by providing sufficient bike sharing systems that allow better access to this active travelling mode. Taking the decision how to introduce bike sharing is in most cases very time consuming and requires a lot of know-how. The austrian project PlanBiSS is dedicated to the development of methods and strategies which enable an anticipatory planning of such a bike sharing scheme. For this purpose, potential users’ requirements regarding input data, output data and setting options have to be determined in a first step in order to obtain knowledge about their expectations towards a bike sharing planning system. We conducted 16 interviews with international and national bike sharing experts as well as planning experts. On the whole, the results represent a basis to develop a planning system that meets the customers’ expectations and needs and that facilitates the dissemination of bike sharing systems.

According to the United Nations, in 2014, 54% of the world’s population was living in cities, and it is estimated to be 66% by 2050. The pressure of urbanization on the urban environment cannot be ignored. Istanbul is one of the most important and biggest cities in the world. It is the biggest city in Turkey in terms of both economy and population. A total of 15 million people are living in Istanbul, that is, 18% of the total population of Turkey, which creates high-mobility needs. Istanbul has marine, rail and road transportation. In 2005, to improve road transportation, the city officials decided to implement bus rapid Transit (brT) system on one of the city’s most important corridors. In 2007, the system started operation with 18.2 km route length. The aim was to reduce both heavy traffic and negative environmental impacts of road transportation on the corridor. at present, the system carries more than 800,000 passengers/day with 52 km route length. brT system in Istanbul is a shining star in the world of brT because of its high passenger numbers and high commercial speed. This article aims to discuss the positive impacts of brT system on Istanbul’s environment in terms of vehicles eliminated from the general traffic and reduced amount of cO due to brT. As brT provides rapid transit possibilities, private vehicle users shifted to the new system.

Recent research has demonstrated considerable potential for artificial soils to be designed for carbon capture. The incorporation of quarry fines enables the accumulation of atmospheric CO₂ in newly formed carbonate minerals. However, the rate and trajectory of carbon accumulation has been little studied. The relative contribution of biotic (e.g. vegetation, micro-organisms) and abiotic (water, light, temperature) factors to the carbonation process is also unknown. This article presents a sustainability framework which aims to determine the multi-functionality of soils to which fines have been added not only in their role as carbon sinks but also in their role of providing additional opportunities for improvement to ecosystem services. Such frameworks are required specifically where land designed for CO₂ capture must also provide other ecosystem services, such as flood mitigation and biodiversity conservation. land within linear transport infrastructure provides a case study, focusing on 238,000 ha of vegetated land associated with roadside verges in the UK. Hypothetically this area could remove 2.5 t CO₂ per year from the atmosphere, equivalent to 1% 2011 total UK emissions or 2% of current transport emissions and saving an equivalent of £1.1 billion in non-traded mitigation values. roadside verges should be designed to minimize flooding onto the highway and perform other important functions such as removal of dust and suspended solids from surface waters. Vegetation on 30,000 ha of railway land also provides opportunities for carbon sequestration, but management of this vegetation is subject to similar constraints to protect the rail tracks from debris extending from autumn leaves to fallen trees.

: How can research contribute more directly to promoting and leading to sustainable solutions and projects? This article suggests that one of the most important research approaches capable of achieving this is the Action Research approach. This involves the researcher taking on a number of roles when working with other actors (e.g. citizens, farmers, local elected officials, citizen associations, government representatives. . . with the specific set of actors depending upon the nature of the subject being investigated and for which solutions are sought). The roles that the researcher can play involve providing appropriate information to the other actors, providing counseling to them, organizing and animating meetings with the actors, and accompanying the whole process involving all the actors. These roles are essentially played out by the researcher when the other actors request the researcher to assume whichever roles they consider to be significant. The fundamental notion is that through this process the actors appropriate the sustainable solutions as their own, and the researcher helps them achieve this. This article is based on: a) a synthesis of pertinent research using the Action Research approach (specifically in relation to sustainable agricultural systems in periurban territories), and b) specific research undertaken by the two co-authors of the article, all in the context of periurban agricultural systems during the last 8 years, as well as on some of their publications. The necessary characteristics of Action Research and the researchers involved are identified, namely: a) patience; b) an emphasis on process; and c) an emphasis on participation on the part of multiple actors.

May urban agriculture be the cornerstone that helps reconfigure more sustainable cities and if so, under which conditions? And if so, what type of urban agriculture? Such are the two issues underlying this article. Why not counteracting urban sprawl by fostering what could be called “rural sprawl”, by introducing nature and rural characteristics such as farming within the city, in its interstitial areas and wastelands? In this perspective, urban agriculture becomes a common good, bringing people together and reshaping the whole urban fabric that would eventually propose a radical remaking of the urban. Urban agriculture lends particularly well to long-lasting urban policies, especially those turning environmental “bads”—such as brownfields and wastelands—into environmental “goods” and urban amenities. Urban agriculture in interstitial abandoned urban areas may be one of cities’ main seedbeds of creative innovation. It is all about the right to decide and the power to create, renewing and deepening what Henri Lefebvre called The Right to the City.

An experimental test of a biodynamic agriculture method of weed suppression was carried out in growth chambers to establish the feasibility of the method as a preliminary to field trials. Four generations of Brassica rapa plants were used in a randomized block design. Treated flats received ashed seeds prepared according to biodynamic indications. Seed weight and counts were measured at the end of each generation, and germination of the control and experimental seed was investigated at the end of generation four. The biodynamic seed peppers, created and applied as described here, had no effect on seed production or viability, and did not effectively inhibit reproduction of the targeted species over the course of four consecutive treatments.

There are several categories of urban agriculture which need to be distinguished if we want to efficiently feed urban inhabitants with local agricultural produce while benefiting from other functions filled by urban agricultural landscapes: namely, eco-systemic functions or ecological and social functions. The second function will focus on methods to regulate unbuilt land in urban areas which have virtually no regulations and others which have strict controls preventing construction. The last will consist of possibilities to build, what I would refer to as, urban agricultural commons: in other words, tangible and intangible resources produced with farmers and gardeners for the inhabitants; for their local consumption and for the quality of the living environment, based on a political principle for common action. The concept of common is derived from the works of socioeconomist E. Ostrom (1990; [1]) and French philosophers P. Dardot et C. Laval (2014; [2]): “What is built in common”. It was applied to urban agriculture and landscape (Donadieu, 2012, 2014; [3], [4]). The concept of urban agriculture has been used worldwide in the last twenty years by researchers, especially in France by A. Fleury (2005; [5]) and P. Donadieu(1998; [6]), in Mediterranean regions (Nasr and Padilla, 2004; [7]), in Asia, Africa and North and South America—all through the publications of the Resource Centres Urban Agriculture & Food Security (RUAF; [8]).

Urban agricultural projects have been mushrooming since the end of the twentieth century, reshaping urban landscapes and even the whole urban fabric, experimenting with alternatives to the traditional urban life, sometimes creating new commons, and bringing people together. Within a city, farmers, gardeners, and their neighbors share more than just fence lines. Cities already have a huge potential for farming. Three examples can be observed in very different cities around the World: Singapore, is fully selfreliant in meat, Bamako is self-sufficient in vegetables, and in Berlin there are 80,000 community gardens on communal land and 16,000 more people are on a waiting-list [1]. And this is just the beginning; in many cities new unbuilt areas emerge in the wake of deindustrialization (derelict lands, wastelands, brownfields, etc.), or as a consequence of urban shrinking due to aging populations (as in Japan or Germany), or of emigration (as in some African mid-sized cities). These new areas are a wonderful opportunity for urban agriculture. In Detroit, thousands hectares of urban land have been given over to unemployed workers for food growing. In Britain, urban agriculture has been promoted on wastelands of 20 cities by their various councils [2]. Urban agriculture is gradually becoming a planning policy option. In Delft, the planners of the city already combine urban agriculture with several other land uses in their planning documents; in Paris, an inclusive local land development plan protects agricultural landscapes [3,4]. Urban agriculture is neither—or no more—the short-lived remnant of a rural culture nor the hipsters’ latest futile craze.

Yet, on the face of it, tying together these two words— urban and agriculture—is not self-evident, even if city and agriculture have gone hand in hand for a long time: in fact, since Neolithic times and the first human settlements, as pointed by Paul Bairoch [5]. Jane Jacobs even promotes the idea that agriculture is of urban origin, and it was only later that agriculture migrates to the countryside—this was a very slow process [6]. It was only in the middle of the Twentieth Century, in the aftermath of the WW2, that cities and agriculture—which had always been inseparable—divorced. Increased mobility and progressive globalization made apparently pointless proximity between farmers and urban consumers. Farming was banned from the city by planning regulation. Urban agriculture suffered then from many political restraints: restrictive urban policy, laws giving an illegal status to urban agriculture, lack of supportive services, etc. Hopefully things are changing, and urban agriculture is being welcomed again in the city after an unfortunate interlude of some fifty years. Still in the Ninetieth Century the close interaction between city and farming could be read in the landscape and in the planning instruments and procedures. In 1826, Von Thunen’s theory explained agricultural patterns near urban areas—in the form of concentric circles, with crop type being determined by transport cost-distance modeling. It was maybe a rough and restrictive draft of what we coin today as the importance of addressing the rural-urban continuum to deal with urban sustainability. Indeed, talking about urban sustainability is meaningless if we stop at the city limits. Everyone agrees today to consider that sustainable urban policies should take into account an urban-rural continuum that goes far beyond the dense mineral town within its administrative limits.

Urban agriculture may help designing truly sustainable policies for such complex settings. We need to question and discuss ways to include, in a perennial manner, agri-culture in urban policies. Urban agriculture can be seen as a process of hybridization between city and agriculture, which offers many advantages over other expressions of nature in the city. In addition to allowing the development of agricultural production, being consistent with the aspirations of urban populations wishing to reconnect with nature, and providing many ecosystem services, urban agriculture also provides new opportunities for developers to rethink the organization of the urban fabric. To facilitate this, there is a need for knowledge building (sharing examples, procedures, comparing different places), which should take the form of a co-production of knowledge by all the actors involved in urban agriculture actions through the world. Confronting and integrating values and knowledge from different stakeholders is crucial to help decision-making. This task was initiated by the international conference 5emes Rencontres ` Internationales de Reims on Sustainability Science whose theme was precisely “Urban Agriculture: Fostering The Urban-Rural Continuum”. Most of the articles in this special issue of Challenges in Sustainability were presented on the occasion of this conference.

To capsulize into a few words what was the guiding thread throughout the conference, and therefore the unifying idea of this special issue beyond the diversity of the papers, the following can be said: When trying to determine if urban agriculture may contribute to a sustainable future, the primary question to ask is: Will this agriculture be at the service of the inhabitants? Its success depends on its objectives, its form, and its local ownership by the people concerned. It has a lot to do with building resilient communities. By doing so, urban agriculture can be the cornerstone that helps reconfigure more sustainable cities.

An effective adaptive strategy for reducing climate change risks and increasing agro-system resiliency is broadening cropping system diversity, heightening the flexibility of cultivation and tillage methods. Climate

change impacts on standard cultivation practices such as mineralisation and nitrate leaching due to mild and rainy winters, as well as frequent drought or water saturation, not only limiting fieldwork days, but also restricting ploughing. This calls for alternative methods to counteract these propensities. From 2010 to 2013, a farming system experiment was conducted on a distinctly heterogeneous organic farm in Brandenburg, Germany. With the intention of devising a more varied and flexible winter wheat cultivation method, standard organic farming practices (winter wheat cultivation after two years of alfalfa-clover-grass and ploughing in mid-October) were compared to four alternative test methods, which were then evaluated for their robustness and suitability as adaptive strategies. Two of the alternative methods, early sowing and catch crop, entailed moving up the date for alfalfa-clover-grass tilling to July. Instead of a plough, a ring-cutter was used to shallowly (8 cm) cut through and mix the topsoil. In the early sowing test method, winter wheat was sown at the end of August, after repeated ring-cutter processing. With the catch crop method, winter wheat seeding followed a summer catch crop and October tillage. The two oat methods (oat/plough; oat/ring-cutter) entailed sowing winter wheat in September, following oat cultivation. Overall, the cultivation methods demonstrated the following robustness gradation: standard practice $=$ catch crop $\geq$ early sowing $>$ oat/plough $>$ oat/ring-cutter. When compared to standard procedures, the catch crop and early sowing test methods showed no remarkable difference in grain yields. Measured against early sowing, the catch crop test method was significantly more robust when it came to winterkill, quality loss, and weed infestation ( $40 \%$ lower weed-cover). High $\mathrm{N}_{\min }$-values (up to $116 \mathrm{~kg} \mathrm{~N} \mathrm{ha}^{-1}$ ) in autumn could have caused the chamomile and thistle infestation in both oat/plough and oat/ring-cutter test methods, which led to crop failure in the hollows. Compared to standard practices, the oat ring-cutter test method brought in over 50%less grain yield. This was attributed to ring-cutter processing, which reduced N mineralisation and caused high weed infestation. However, the ring-cutter effectively regulated alfalfa-clover-grass fields in both exceedingly wet and very dry weather; a temporal flexibility which increases the number of fieldwork days. The catch crop and early sowing test methods contributed most to boosting future agronomic diversity.

Despite the various studies covering outstanding issues on dividend payments and policies as well as their relevance to investors and price fluctuation within developed markets, similar studies are still scarce in the emerging markets. Moreover, very few studies only examined the influence of external factors on the dividend policy components. Thus, the current study aims at investigating the determinants of dividend payout among the Tunisian listed companies and particularly to inspect the influence of the Jasmine revolution on firms’ dividend policies. In line with this objective, the study employs panel data models using pooled data from the companies listed on the Tunisian Stock Exchange from 2003 through 2012. This specific study period has been selected because it includes the Arab uprisings events which started in Tunisia at the end of 2010. The findings indicated that net cash flow and market to book value have significant influence on the dividend payout, while the Jasmine revolution had no significant impact on the dividend payout among the Tunisian listed companies. The study extends the literature on the dividend policy towards a new context which is that of Tunisia. Furthermore, the study also enriches the literature by considering an important political and social event, which is the Jasmine revolution. The latter had major political, social and economic repercussions, not only in the Arab region but also on the global scale. Hence, the study provides insights on the possible influence of similar events on the dividend policy and the other factors that may influence its dynamics. This would also assist policy makers, regulators, as well as investors in elaborating strategies and policies for an optimal use of the dividend policy tools.

Accounting is the information system that measures business activity, processes the data into reports, and communicates the results to decision makers. Managerial accounting provides proper ways to understand the activities of companies particularly have manufacturing activities. It helps the managers and the owners of companies to get a better view of the financial data of the company. This paper aims to identify the managerial accounting techniques used in the manufacturing companies in Albania. In order to collect data, semi structured interviews have been done in major manufacturing companies in the main industrialized areas of Albania. The paper is divided into four chapters. First chapter presents an overview of some basics of managerial accounting. Following chapter discusses techniques of managerial accounting in decision making process that are subject in decision making process of manufacturing companies in Albania. In chapter three, the degree and level of awareness of managerial accounting techniques used by Albanian manufacturing companies are discussed. Last chapter focuses on conclusions and giving some suggestions on the use of managerial accounting techniques in Albania.

Independent auditing approving reliability of financial information revealed to those concerned in business which also known as accounting control or financial audit constitutes prominence for secure operation of capital markets and development of collaboration for healthy economic growth in globalizing world. Nowadays’ businesses should pay adequate attention to independent auditing due to getting aware of dependency of accurate and appropriate financial decisions plus gaining healthy financial structure to transparency of financial information. The aim of this study is to determine the role of Public Oversight Board in upgrading the reliability of independent auditing. On this direction, interviews are conducted with big four auditing companies as a qualitative research method and finding are evaluated respectively.

Savaş kavramı sürekli ve gelişim değişim içindedir. Artık askerî savaşlar aysbergin görünen yüzünü oluştururken görünmeyen yüzünü ekonomik savaşlar oluşturmaktadır. Sürekli değişim ve gelişim içinde olan bir yapıda, Türk Silahlı Kuvvetlerinin karar mekanizmalarında görev alacak personelin kararlarında diğer kısıtlarla birlikte finansal kısıtların da olduğunu ve olayları tahlil ederken bu kısıtları da göz önüne alması gerektiğini bilmesi gerekmektedir. TSK’da verilen eğitimin sadece askerî niteliğe sahip olması, olayların tek boyutlu değerlemesine sebep olabilecektir. Bu yüzden Askerî Yüksek Öğretim kurumlarında diğer bilimsel dallarla birlikte Muhasebe ve Finans eğitimini içeren lisans programları ile bir farkındalık yaratılmak amaçlanmaktadır. Bu durumun öğrenciler tarafından algılanması ve analitik düşünce yapısının geliştirilerek savaş veya barış ortamında verilecek kararın rasyonel olması amaçlanmaktadır. Bu çalışmada Muhasebe ve Finans derslerinin askerlikle olan ilişkisi ve gerekliliği anlatılmaya çalışılmıştır.

Market efficiency is the most important factor affecting the situation as to whether to obtain excessive profits of the investors. In the study, the return of BIST-100 Index and the efficiency of its sub-indices Industrial, Technology, Financial and Service Indices were examined. Used Harvey linearity test, beside other tests analysis linearity without any pre-condition. This increases the power of the test. The data set used in this study is the period between 07.03.2000 and 09.22.2015 consists of 3723 observations. The results of the study say that the analyzed variables are nonlinear. According to the results of the nonlinear unit root test, all the variables examined have a stationary structure. The excess returns are concerned. Therefore, according to efficient market hypothesis, by using previous information excessive profits can be obtained in the markets.

The purpose of this study is to determine the effects of culture on internal audit perceptions of professional accountant. In this regard, a model has been developed and tested. 4 hypotheses were constituted to test the model and a questionnaire was conducted to 153 professional accountants which are operating in TR90. Structural equation model was used to test the hypotheses. According to findings of the analysis, it may be seen that, uncertain avoidance have a negative effect on internal audit while power distance, individualism and collectivizm have no effect on internal audit.

Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, universities have been identified as crucial to the development of morally competent accountants for the future. In 2012, the Malaysian government joined this crusade through the release of a blueprint to revolutionize the Malaysian educational system. One of the key mandates of this blueprint is for Malaysian educational institutions to produce morally competent professionals. This study seeks to assess the progress of Malaysian universities in meeting this important mandate by evaluating the moral competencies of final-year accounting students enrolled at the International Islamic University Malaysia (IIUM). As IIUM is an islamic university, and all its final-year students are Muslims, an instrument was developed through a collaboration with Islamic accounting and Fiqh Muamalat scholars to measure the moral competencies of these students from a wholly Islamic perspective. Islam's two primary sources of guidance, The Noble Quran and Sunnah were relied upon to develop this instrument. The instrument called Muslim Accountant Moral Competency Test (MAMOC) contained ethical scenarios to measure nine qualities required for a morally competent Muslim accountant; 72 out of 90 enrolled final-year students were surveyed using MAMOC. The results of the survey revealed that according to IIUM's own grading system, the current crop of final-year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they would face in the work place. The students were particularly weak regarding selecting an Islamically-appropriate place to work as well as in being diligent when discharging their accounting duties. On the bright side, the students showed a very clear understanding of the importance of being trustworthy and objective as professional accountants. The implications of these results is that at the moment, IIUM's accounting department is not meeting the government's mandate to produce morally competent professionals. The department has to re- examine its current curriculum as to it's ethics coverage, particularly regarding qualities that the students scored very low on. The department has as its stated mission the production of accounting graduates "who are professional competent and observe ethical norms in their conduct" (Bachelor of accounting programme description, n.d.). It must make sure it does all it can to fulfill this noble mission.

Today’s competitive business environment has drastically increased the expectations of stakeholders from the accounting professionals. This has led the accounting educators to reshape their attributes in order to meet the mentioned expectations. Unless the accounting educator initially improves their own attributes, preparing the decision makers of tomorrow seems rather difficult. Therefore it has become the highest necessity to find out what these changing trends within the scope of the expectations of stakeholders so that education side can adjust accordingly. The aim of this research is to investigate what stakeholders expect from accounting education, share these crucial information with the accounting educators; so that expected attributes accounting students can be perfectly matched with the expectations of the stakeholders who will be in the position to employ the newly graduates of accounting.

Economic relations more and more complicated in today's world, accounting applications received at the same time at education and training, has become a major issue discussed in lots of scientific work and with the size of the meetings. Completely unique logic of accounting courses that require a systematic education and training process in itself can be taught at the desired level. At the end of the process; assessment techniques will be to evaluate the resulting output; exams,oral, homework, project, application, consisting of seminars or other methods. In this context, the most important question which must be answered will be “Which method gives the best result in the terms of evaluaiton?”. This question concerns not only accounting educators but also pedagogs. Of course there is not just one answer for this question. It may be differs from that type of education method and process, how to use which methods and measurement and evaluation methods depending on implemented. In this study “measurement and evaluation in accounting education” is analysed, and included prominent opinions in the light of researchs which located in literatüre.

Aim of this research is to reveal general trends by analysing postgraduate theses prepared on “Management Accounting In Hospitality” topics and published at Cohe Thesis Center study this topic by presenting a panaroma and to give an oppinion to practitioners about searches conducted. As a result of screening 14 postgraduate theses and 6 doctoral theses were found. Theses categorized with content analysis according to their various characteristics ,and also results and findings of the research studied deeply were discussed in their different and similar aspects. Years experienced an increase in the work done as a thesis, but it was found that work done in recent years. Thesis in strategic management accounting approaches are very committed to the issue.

Ekonomik ilişkilerin her geçen gün daha da karmaşık bir hal aldığı günümüz dünyasında muhasebe uygulamaları aynı zamanda eğitim ve öğretim boyutu ile de birçok bilimsel çalışma ve toplantılarda ele alınan önemli bir konu haline gelmiştir. Tamamen kendine özgü mantığı olan muhasebe dersinin istenilen düzeyde öğretilebilmesi başlı başına sistematik bir eğitim ve öğretim süreci gerektirmektedir. Sürecin sonunda; elde edilen çıktıyı değerlendirebilmek için yapılacak ölçme değerlendirme teknikleri; sınav, sözlü, ödev, proje, uygulama, seminer vb yöntemlerden oluşur. Bu bağlamda cevaplandırılması gereken en önemli soru; “değerlendirme anlamında en iyi sonucu hangi yöntem verir?” olacaktır. Bu soru, muhasebe eğitimcilerini olduğu kadar eğitim bilimcilerini de ilgilendirir. Elbette ki bu soruya verilecek tek bir net cevap yoktur. Eğitim metot ve sürecinin nasıl olduğu, hangi yöntemlerin nasıl kullanıldığı ve uygulandığına bağlı olarak ölçme ve değerlendirme yöntemi de farklılıklar gösterebilir. Bu çalışmada “muhasebe eğitiminde ölçme ve değerlendirme” incelenmekte, literatürde yer alan araştırmalar ışığında kuramsal olarak tartışılmaktadır.

Economic relations more and more complicated in today's world, accounting applications received at the same time at education and training, has become a major issue discussed in lots of scientific work and with the size of the meetings. Completely unique logic of accounting courses that require a systematic education and training process in itself can be taught at the desired level. At the end of the process; assessment techniques will be to evaluate the resulting output; exams,oral, homework, project, application, consisting of seminars or other methods. In this context, the most important question which must be answered will be “Which method gives the best result in the terms of evaluaiton?”. This question concerns not only accounting educators but also pedagogs. Of course there is not just one answer for this question. It may be differs from that type of education method and process, how to use which methods and measurement and evaluation methods depending on implemented. In this study “measurement and evaluation in accounting education” is analysed, and included prominent opinions in the light of researchs which located in literatüre.