The aim of this study is to explain accounting policies of lessor and lessee companies in financial leasing transactions. In this study, we provide a comprehensive literature review, as well as real life application obtained from an anonymous leasing company. For this purpose, financial leasing transactions examined according to TAS 17 and accounting records indicated for lessor and lessee companies.

It is know that portfolio theory is accepted as keystone of finance. In this paper, Maki (2012) cointegration test that allow more than two structural breaks is used in order to analyze integration of Turkey and some OECD countries stock market. Moreover, Carrion-i Sylvestre (2009) unit root test that both allow more than two structural breaks and determine endogenously structural breaks is used in determining stationary level of series. As a result of this study, in the interval period from 1990 to 2013, investors can make portfolio diversification with investing Borsa İstanbul and only Netherland Stock Market according to achieved findings. Whereby, investors will be able to minimize their risks.

Information technology has made it necessary for accountants to acquire new certain skills such as utilizing and controlling the IT systems. In training standards for accountancy, it is specified that accountants should have key roles in the assessment, design and management of systems. The objective of this study is to reveal to what extent the students that are the prospective accounting professionals of the future utilize information technologies in their accounting class during their license study, and their opinions in this respect. In the study, a survey was applied to students attending the business administration license program at state universities in seven geographical regions of Turkey. 1000 questionnaires were randomly submitted to universities by post. 500 students responded. 464 questionnaires were found to be appropriate for analysis. The survey has revealed that the attending students believe in the strict necessity of employing projectors and accounting software in the accounting classes. The students suggest that mostly the presentation software and social networks are used in accounting classes as the technological class material. It was observed that, despite the high rate of ownership, students do not exploit technology to prepare for their accounting classes and exams. Students argue that teaching assistants delivering accounting lectures should keep up with new educational technologies, and students do not advocate the use of remote educational tools for the accounting classes. It was observed that students are uncertain about whether the use of technology enhances the success and interest in accounting classes, flourishes the student interest and eases understanding.

In order to compare the performances of the banks listed on Istanbul Stock Exchange Banks Index; efficiency values of the banks selected from the mentioned index are calculated by Data Envelopment Analysis (DEA) based on their financial ratios for each year of 2010- 2013 period. The estimated efficiency rates are compared amongst themselves as a result of the analyses applied. Additionally; the efficiency changes of the banks in each term is calculated via Malmquist Index to determine the improvement or decline in the course of time.

The purposes of this study are; to find out the profiles of stock investors in Usak city, to determine the demographic and socio-economic factors which are affecting investors decision and to find out whether the investors behave rationally or not in their investment decisions. In order to get data for these purposes, the questionnaire is applied to stock investors. Then, obtained data were analyzed with one way anova test by using SPSS.18 statistical package program. According to results of the study; stock investors in Uşak have similar characteristics with the overall stock investors in Turkey. Investors in Uşak can’t behave rationally as they don’t have enough information on investment in stock exchange. Moreover, it is revealed that demographic and socio-economic factors such as age, gender, occupation, education level, family population and income, influenced the decisions of stock investment. It is suggested that the findings of the study may support policy makers to increase the quantity of investors and their trading volume through to take better decisions in Uşak which is not known as a major province about the issue.

Bank Payment Obligation (BPO), has been developed as a new payment method to enable the exporters to access to interntaional market under the leadership of Interbank Financial Telecommunication (SWIFT) that is a system which provides electronic fund transfer among the banks all around the world. International Chamber of Commerce (ICC) has supported this payment method by issuing Uniform Rules for Bank Payment Obligations (URBPO) in April 2013. The aim of this paper is to analyze familiarness of Bank Payment Obligation (BPO), as an example of innovation in international trade.