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With the internationalization of the businesses about the accounting applications between the countries some differences that must be eliminated occurred. To dispose these differences and to use a common language on accounting applications the financial reporting standarts constituted. In this study, the aim is to research the applicability of data that is only theoretical and prepared according to the TFRS 8 standarts of operating segments from the financial reporting standarts. In this paper, the data obtained from a construction business tested to determine how can the clauses in TFRS 8 Standarts of Operating Segments be interpreted in practice. [ABSTRACT FROM AUTHOR]

With globalization, immigrant mobility has increased in recent years. Accordingly, the studies that reveal the effects of immigration especially on bilateral trade have accelerated. There are results that related to international immigration influence international trade positively through various channels. In this paper, it's aimed to determine whether the number of immigrants from Turkey to other countries effect the Turkey's exports and if so, to explain the direction of this effect. To this end, for the year 2009, countries that have more than 500 Turkish Republic citizen and Turkey's exports of consumption goods to these countries were used. The results show that an increase in the number of immigrants from Turkey to other countries increase the exports of consumption goods to these countries through the preference effect. [ABSTRACT FROM AUTHOR]

The subject of the paper was to discuss the urban discourse of Istanbul by forming / developing a track through the representation of presented, proposed and / or produced urban projects in Istanbul eighties through the medium of popular textual media which accessed the community out of the architectural profession. There are several resources, systems and relations constituting the urban / spatial discourse. Urban discourses are nourished not only from the texts produced by the constructors of the urban space, but also from the representations of the print media of the popular culture and they got fermented in the memory of the society. Because discourses are the language codes that are used to represent the thought of the individual. This statement, judgement could be regarded as an appropriate for the 1980s and later in which architecture was particularly defined by the public space, and by entering our daily life was being discussed by the laities. Language is one of the most important factors to constitute/ form urban image in the mind of society. Urban codes exist with using language in life domains (the physical milieu, the buildings, the maps, the media…etc.), which produce their characteristic texts. Using of the language -speaking and understanding it- is the definition ability of human beings, woven into all human activity. It is our judgments and response, believing, relations, values, and situations. As a reflection of our culture, it is reproduction of the spaces. Language is a neglected subject in discussion of the architecture, which is conventionally regarded as a visual rather than the verbal activity. Architects also benefit from the verbal activities and texts to share with their ideas. But it couldn't say that these texts have more aid to constitute / form of urban image. Architecture has its own linguistic register.… [ABSTRACT FROM AUTHOR]