scholarly journals Evaluation of advance dividend from an distinguised profit distribution: An accounting and tax examinationÖrtülü kazanç dağıtımı açısından kâr payı avansının değerlendirilmesi: Muhasebe ve vergi açısından bir inceleme

2017 ◽  
Vol 14 (4) ◽  
pp. 5027
Author(s):  
Ahmet Cemkut Badem ◽  
Yavuz Kılınç
Keyword(s):  
Full Text ◽  
Transfer Pricing ◽  
English Abstract ◽  
Public Ownership ◽  
Public Companies ◽  
Dividend Payment ◽  
Profit Distribution ◽  
Earnings Distribution ◽  
Public Company ◽  
Interim Period

Advance dividend is the process of distributing dividends to shareholders in advance through the interim period profit of the companies. While the dividend payment is accepted to be made only by company of public ownership, it has been approved to be used by non-public companies as well as the Turkish Code of Commerce numbered 6102. This study provides explanations for the calculation and recognition of profit advance dividends by utilizing the data of IPEK A.Ş., which is non-public company, and the application of implicit earnings distribution provisions through transfer pricing especially for recalled advance dividends.Extended English abstract is in the end of Full Text PDF (TURKISH) file.ÖzetKâr payı avansı, işletmelerin ara dönemde elde etmiş oldukları kârlar üzerinden ortaklara önceden temettü dağıtması işlemidir. Kâr payı avansı sadece halka açık anonim şirketler tarafından yapılması kabul görürken 6102 sayılı Türk Ticaret Kanunu’nun yasalaşması ile birlikte halka kapalı anonim şirketler tarafından da kullanımı kabul edilmiştir. Yapılan bu çalışmada, halk açık olmayan İPEK A.Ş.’nin verilerinden yararlanılarak avans kâr payı tutarının hesaplanması, muhasebeleştirilmesi ve özellikle geri çağrılan avans kâr payına yönelik transfer fiyatlandırması yolu ile örtülü kazanç dağıtımı hükümlerinin uygulanmasına yönelik açıklamalara yer verilmiştir.

scholarly journals Outsourcing as a solution of problems of transfer price in multiple companies: A case studyÇokuluslu şirketlerde transfer fiyatlandırması sorunlarının çözümü olarak dış kaynak kullanımı (outsourcing): Bir vaka çalışması

2017 ◽  
Vol 14 (4) ◽  
pp. 4251
Author(s):  
Ednan Ayvaz
Keyword(s):  
Multinational Corporations ◽  
Full Text ◽  
Function Analysis ◽  
Transfer Pricing ◽  
Market Competition ◽  
English Abstract ◽  
Arm’S Length Principle ◽  
The Cost ◽  
Oecd Guideline

The scope and complexity of international tax regulations on transfer pricing is largely focused on adhering to taxation rather than market competition. Outsourcing has been extensively described in order to comprehend it better for comparability functions and analysis, transfer pricing methods accepted by the OECD and the arm's length principle to identify similar transactions between independent parties. The aim of this study is to demonstrate the necessity of minimizing of the conflict between the tax auditors and multinational corporations and of the inefficiencies of tax rules and the arbitration mechanisms in transfer pricing. As a result of the work, it was explained in the case study that enterprises exposed to tax and tax penalties in large quantities because the tax authorities independently considered the comparable function analysis of the OECD guideline as outsourcing in determining the cost of the proposal in the framework of transfer pricing.Extended English abstract is in the end of Full Text PDF (TURKISH) file. ÖzetTransfer fiyatlandırması konusunda uluslararası vergi düzenlemelerinin kapsamı ve karmaşıklığı genel olarak piyasa rekabetinden ziyade vergiye riayet etmeye odaklıdır. Bu durum, uluslararası transfer fiyatlandırmasının yanı sıra muhasebe bağlamında transfer fiyatlandırmasının tartışılması gereğini ortaya çıkarmaktadır. Bağımsız taraflar arasındaki benzer işlemleri belirlemek için emsallerine uygunluk ilkesi (the arm’s length principle), OECD tarafından kabul edilen transfer fiyatlandırma yöntemleri ve karşılaştırılabilirlik fonksiyonları ve analizinin daha iyi anlaşılabilmesi için dış kaynak kullanımı (outsourcing) geniş şekilde açıklanmıştır. Bu çalışmanın amacı transfer fiyatlandırmasında çokuluslu şirketlerle vergi denetçilerinin arasındaki çatışmayı ve vergi kurallarında ve tahkim mekanizmalarındaki verimsizlikleri en aza indirme gerekliliğini ortaya koymaktır. Çalışmanın sonucunda, transfer fiyatlandırması çerçevesinde emsale uygun bedelin tespitinde vergi idaresinin, OECD rehberindeki karşılaştırılabilir fonksiyon analizini dış kaynak kullanımı olgusundan bağımsız olarak ele alması nedeniyle işletmenin yüklü miktarda vergi ve vergi ziyaı cezasına maruz kalması vaka çalışması çerçevesinde açıklanmıştır.

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan di Kantor Perusahaan Umum Badan Urusan Logistik Kota Sampit Kabupaten Kotawaringin Timur

2016 ◽  
Vol 2 (2) ◽  
pp. 1-5
Author(s):  
Masrukin Masrukin ◽  
Hermanto Hermanto
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Error Rate ◽  
Research Method ◽  
Statistical Test ◽  
Quality Factors ◽  
Public Companies ◽  
Public Company

Customer satisfaction is influenced by service quality factors, this study aims to find out and analyze how much influence the quality of service on customer satisfaction is felt by customers who use the service of Poor Rice (Raskin) at the Office of Public Companies Logistics Agency (Perum BULOG) in Sampit City Regency East Kotawaringin. The research method used in this study is the method of observation, questionnaire/questionnaire and documentation using a Likert scale and the method of determining the sample used is the error rate of 5% as many as 213 samples. Testing the hypothesis used is a statistical test with the formula "Product moment person". The results showed that there was a very strong correlation between Service Quality and Customer Satisfaction of the Office of Public Company of the Logistics Affairs Agency (Perum BULOG) in the District of East Kotawaringin. As much as 0.9968514278 based on the calculation of Pearson Product Moment value.

scholarly journals Educational supervisors’ opinions about their fields of taskMaarif müfettişlerinin görev alanlarına ilişkin görüşleri

2018 ◽  
Vol 14 (4) ◽  
pp. 5008
Author(s):  
Ahmet Yurdakul ◽  
Türkay Nuri Tok
Keyword(s):  
Content Analysis ◽  
Research Methods ◽  
Communication Skills ◽  
Full Text ◽  
English Abstract ◽  
Four Dimensions ◽  
Interview Method ◽  
Educational Supervisor

The aim of this study is to present the opinions of educational supervisors on their job and development of the quality of supervision. To achieve this goal interview method which is one of the qualitive research methods was used. Data were collected from seven educational supervisor with an half-built  interview form. Then content analysis was done. According to the results It was found that educational supervisors opinions are collected under four dimensions; “opinions about guidance role, opinions about supervision role, opinions about carrying out guidance and supervision role together and opinions about improvement of supervision”. According to the results It was found that educational supervisors think that “ they cannot perform their guidance role sufficiently, they encounter with difficulties while performing supervision role, their roles are contradicted and their guidance role and supervision role should be seperated. And according to this data It is propsed that supervisors’ class supervision should be provided, the legistlation which will lead them to achieve the information and documents easily while supervision stage should be organized, the organizations about taking statements should be done, their supervision role and guidance role should be seperated and supervisors should be careful on their communication skills in order to break the prejiduces about them.Extended English abstract is in the end of Full Text PDF (TURKISH) file. ÖzetBu araştırmanın amacı denetim sisteminin en önemli aktörleri olan eğitim denetmenlerinin görev alanlarına ve denetimin niteliğinin geliştirilmesine ilişkin görüşlerini ortaya koymaktır. Bu amacı gerçekleştirmek için nitel araştırma yöntemlerinden görüşme tekniği kullanılmıştır. Veriler yedi maarif müfettişinden yarı yapılandırılmış görüşme formu ile toplanmıştır. Daha sonra veriler içerik analizine tabi tutulmuştur. İçerik analizi sonucunda maarif müfettişlerinin görüşlerinin “rehberlik görevi ile ilgili görüşler, soruşturma görevi ile ilgili görüşler, rehberlik ve soruşturma görevinin bir arada yürütülmesi ile ilgili görüşler ve denetimin geliştirilmesine ilişkin görüşler” olarak dört ana tema altında toplandığı görülmüştür. Çalışmanın sonucuna göre maarif müfettişlerinin rehberlik görevini yeterince yerine getiremediklerini, soruşturma görevlerini yerine getirirken birçok zorlukla karşılaştıklarını, görev alanlarının birbiriyle çeliştiğini ve denetimin gelişmesi için görev alanlarının birbirinden ayrılması gerektiğini düşündükleri ortaya çıkmıştır. Elde edilen sonuçlara dayalı olarak müfettişlerin; ders denetimi yapabilmesinin yolunun açılması, soruşturma yaparken bilgi ve belgelere daha kolay ulaşabilmeleri için gerekli yasal düzenlemelerin yapılması, ifade alabilmelerinin kolaylaştırılması için gerekli düzenlemeler yapılması, rehberlik görevleriyle soruşturma görevleri birbirinden ayrılması ve kendileri hakkında oluşan olumsuz ön yargıları kırmak için iletişim becerilerine özen göstermesi gerektiği önerileri getirilmiştir.

scholarly journals Is The Pcaob a “Heavily Controlled Component” Of The Sec?: An Essential Question In The Constitutional Controversy

2009 ◽  
Vol 71 (3) ◽  
Author(s):  
Donna M. Nagy
Keyword(s):  
Supreme Court ◽  
Separation Of Powers ◽  
Free Enterprise ◽  
Public Companies ◽  
The Public ◽  
Sarbanes Oxley ◽  
Public Company ◽  
Essential Question ◽  
The U.S

The U.S. Supreme Court recently heard oral arguments in Free Enterprise Fund v. Public Company Accounting Oversight Board, described as “the most important separation-of-powers case regarding the President’s appointment and removal powers to reach the courts in the last 20 years.” Established by Congress as the cornerstone of the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley” or the “Act”), the Public Company Accounting Oversight Board (the “PCAOB” or the “Board”) was structured as “a strong, independent board to oversee the conduct of the auditors of public companies.” Its principal mission was to prevent the type of auditing failures that contributed to the scandals at Enron, WorldCom, and numerous other public companies in the period leading up to the passage of the Act.

Financial Reporting Fraud: Public and Private Companies

2016 ◽  
Vol 1 (1) ◽  
pp. A27-A41 ◽  
Author(s):  
A. Scott Fleming ◽  
Dana R. Hermanson ◽  
Mary-Jo Kranacher ◽  
Richard A. Riley
Keyword(s):  
Financial Reporting ◽  
Primary Objective ◽  
Private Company ◽  
Private Companies ◽  
Public And Private ◽  
Public Companies ◽  
Multivariate Tests ◽  
Public Company ◽  
Public Versus Private ◽  
Financial Reporting Fraud

ABSTRACT This study uses survey data gathered by the Association of Certified Fraud Examiners (ACFE) and provided to the Institute for Fraud Prevention (IFP) to examine differences in the profile of financial reporting fraud (FRF) between private companies and public companies. Although private companies represent a significant portion of the economy, largely due to lack of data on these companies, most research on FRF examines only public companies. The primary objective of this study is to determine how private company FRF is different from FRF in public companies. Our multivariate tests reveal that public companies have stronger anti-fraud environments, are more likely to have frauds that involve timing differences, tend to experience larger frauds, have frauds that involve a larger number of perpetrators, and are less likely to have frauds that are discovered by accident. Overall, it appears that the stronger anti-fraud environment in public companies leads public company FRF perpetrators to use less obvious fraud methods (i.e., timing differences) and to involve larger fraud teams to circumvent the controls. These public company frauds are larger than in private companies, and their larger size may make them more likely to be detected through formal means, rather than by accident. Based on the results, we encourage auditors and others to be particularly attuned to the unique risks of the public versus private setting.

16. Public companies

Business Law ◽  
2021 ◽  
pp. 166-174
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
United Kingdom ◽  
Public Companies ◽  
Advantages And Disadvantages ◽  
The United Kingdom ◽  
Public Company ◽  
Distinguishing Features

This chapter first discusses the distinguishing features of a public company. It then considers the advantages and disadvantages of obtaining a listing with the United Kingdom Listing Authority (UKLA) and the requirements for seeking and maintaining that listing.

16. Public companies

2018 ◽  
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
United Kingdom ◽  
Public Companies ◽  
Advantages And Disadvantages ◽  
The United Kingdom ◽  
Public Company ◽  
Distinguishing Features

This chapter first discusses the distinguishing features of a public company. It then considers the advantages and disadvantages of obtaining a listing with the United Kingdom Listing Authority (UKLA) and the requirements for seeking and maintaining that listing.

The Public Company Transformed

2018 ◽  
Author(s):  
Brian Cheffins
Keyword(s):  
World War Ii ◽  
Dominant Role ◽  
Departure Point ◽  
Public Companies ◽  
Managerial Capitalism ◽  
The Public ◽  
Corporate Scandals ◽  
Public Company ◽  
The Board Of Directors ◽  
History Of

The publicly traded company has played a dominant role in the American economy for decades. The Public Company Transformed examines the history of the American public company from the mid-twentieth century through to the present day. The analysis is oriented around constraints that have affected the discretion available to public company executives, such as monitoring by the board of directors, activism by shareholders, complying with regulation, dealings with unions, and pressure from competitors. The chronological departure point is the managerial capitalism era, which prevailed in large American corporations following World War II. Managerial capitalism’s rise, its 1950s and 1960s heyday, and its fall in the 1970s and 1980s are canvassed. Prosperity that American public companies and their executives enjoyed during the 1990s is described, as is a reversal of fortunes in the 2000s precipitated by corporate scandals and the financial crisis of 2008. The Public Company Transformed concludes by offering conjectures on the future of the public corporation, indicating in so doing that predictions the public company will soon be an afterthought are likely to be proved incorrect.

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