Yildirim, Suat

Nowadays, commonly used word “stress“ became the part of work life. Stress is inevitable in work life. Some jobs are more stressful than other jobs. Thinking that everybody lives in stressful condition, determining of stress level has vital importance. Due to this importance, in this study, stress level has been researched for Accounting Profession Staff and Accounting lecturers. To achieve this purpose, a survey was conducted on 73 Accounting Profession Staff and Accounting lecturers. In this study, t-test and one way ANOVA techniques were utilized. The investigation showed that the stress level is a very high degree on Accounting Profession Staff and Accounting lecturers. Also in that search according to the datas that are taken from the survey participants the following results are shown: - As far as the sex is concerned among the participants when the Proffession level is considered, women’s stress is higher than men’s - According to the statue varities there is no change in stress level,there is no difference between the stress points of Accounting Proffession Staff and Accounting Lecturers. - When the age groups are concerned, at the first group among the participants, the stress average of the Accounting Proffession Staff and Accounting Lecturers’ is seen higher as far as older age groups are concerned.

Bilen, Abdullakdir

The Turkish Trade Law that came into force in 1957 has met the needs of industry and service sectors up to now. The conditions of developing and changing world have obliged to change the law-rules arranging the countries’ social, communal, institutional, commercial and industrial living conditions parallel to the developments and changings. In this context, the Turkish Trade Draft Law has been prepared and put on the agenda of Turkish Grand National Assembly harmonious to the developments in the EU acquisitions, globalization and information Technologies. In this draft law, EU directives and arrangements brought in the Sarbanes-Oxley Law have been tried to be reflected to the Turkish Law. Important changings have been done on the commercial books in the draft law. In this draft law, it was decided that the whole commercial books have to be approved by a notary at openings and closings. Bookkeeping according to the business accounting was abolished and it was referenced to the Turkish Accounting Standards and the Committee of Turkish Accounting Standards for the details of the decrees about the commercial books.Most of the arrangements in the draft law aren’t known enough by the society. For this reason in this study; the articles, related with commercial books in the draft law arranged for the EU adaptation process, have been evaluated generally.

Bilen, Abdulkadir

Kayıt dışı ekonomi, devletin bilgisi dışında gerçekleşen ekonomik faaliyetlerdir. Kayıt dışı ekonomi, yakın dönemde gerek gelişmiş gerekse gelişmekte olan ülkelerde ciddi bir toplumsal sorun olarak ken­disini hissettirmektedir. Kayıt dışı ekonomi, kamu finansman dengesinde meydana getirdiği olumsuzluğun yanı sıra yü­kümlülüklerini tam ve zamanında yerine getiren vatandaşlar aleyhine haksız bir rekabet ve ticaret or­tamı oluşturmaktadır. Bu nedenle kayıt dışılık ile ilgili mücadelenin çok yönlü yapılması kaçınılmazdır. Kayıt dışı olgusu çok tartışılan, pek de başarılı olunamayan bir konudur. Çalışmanın amacı kayıt dışı ekonominin; tanımını, nedenlerini, etkilerini irdeleyerek ve Basel II, Türk Ticaret Kanunu Tasarısı gibi düzenlemelerin kayıt dışını önlemeye yönelik katkılarının genel değerlendirmesini yapmaktır.