Nature" is one of the factors for production.

This paper is concerned with the situation where goods are produced by workers in underdeveloped countries, in this case, consumer durables, under the direction of managements which have access to modern management techniques. In particular, it considers the significance of new management methods, especially Total Quality Management, for workers employed in whitegoods manufacture in Turkey.

In the 1980s privatization was resorted to by governments world-wide. Very little comparative research has been conducted into what this has meant for employees in companies that were privatised in either developed or developing countries. This paper examines the views of employees in privatised cement companies in a developing country, Turkey, and systematically compares their views to those of employees whose opinions were examined in a previous study in Britain. The paper amply confirms that the occupationally stratified response to privatization already found in Britain also applies in Turkey. However, it also suggests that there is generally less hostility to privatization among employees in Turkey than in Britain and that this difference is to be attributed to specific historic and institutional differences between the two countries and in particular to the origin, representation and functioning of their public sectors.

Agriculture is a field that exists since the existence of human beings and It has been really difficult to account the agricultural activities. Turkey, as a country that has a broad access to the agricultural fields in the list of the developing countries, has been improving its studies related to this field according to the World standards. As a result of increasing international trade accounting agricultural activities has gained importance. And to overcome these difficulties it has become an obligation to take mutual decisions. And for that reason International Accountancy Standards Institute published "The International Accountancy Standard" (IAS-41 Agriculture) and since 01 January 2003 it has endured. Turkish Institute of Accountancy Standards, published 41 numbered accountancy Standard that is related to agriculture in 24.12.2006 date and 26090 numbered gazette in order to apply to the accountancy periods that had started after the date 31.12.2005.The fact that living beings and agricultural products have bio -cycle makes accounting and valuation quite important. Accountancy Standards in Turkey (TMS-41) "Agricultural Activities Standards", cares for the facilities of living beings and define the principles of accounting and measurement. AST 41 within "The Standard of Agricultural Activities"; sheds light on which is accepted as agricultural activity and which is not, what is the basis of accounting and reporting in agriculture, the issues as the valuation of the living beings with the realistic values. Nevertheless, it can be seen that there are differences in applications when studies about agricultural accountancy in agricultural business in Turkey. Generally these differences are about , which counting are living being's rotating or stable going to be watched and whether their evaluation is going to be done according to the costs or quotation. THE IMPORTANCE OF ACCOUNTANCY AND PLANNING IN AGRICULTURAL BUSİNESSESPlan is to decide on the actions of the future today. Plans may be written or designed on the mind. Because of the complexity of agricultural action, plans that are written down add to the success of the business. Because correcting a mistake on a paper is easier than correcting a mistake during the production.

Vergi mükellefleri vergi matrahının hesabında ve kazancının tespitinde gelir ve giderini belgelendirmek durumundadır. Bu nedenle mükellefler tarafından yapılan tüm iş ve işlemlerin bir belgeye bağlanması gerekli bulunmaktadır. Esas itibarıyla mükellefler tüm mal alışlarını ve hizmet ifalarını fatura olarak adlandırılan bir belge ile ispat etmek mecburiyetleri söz konusudur. Bu kapsamda, vergi mükellefleri, mükellef olmayanlardan sağladıkları mal veya hizmetin karşılığını tevsik etmek amacıyla gider pusulası düzenlemektedirler. Gider pusulasının uygulama alanı zaman içinde vergi idaresinin düzenleyici işlemleri ile genişletilmiştir. Bununla birlikte son dönemde yapılan düzenlemeyle bu durum yasa hükmü haline getirilmiştir. Bu çalışmada, kapsamı genişletilen ve yasa kuralı halinde gelen gider pusulası düzenlenmesinin özellikle inşaat ve gayrimenkul sektörüne olası etkisi incelenmiştir. Çalışmada, gider pusulasının uygulamada ortaya çıkması muhtemel olumsuz etkilerini azaltıcı ve ihtilaflarının çözümü yönünde düzenlemelerin yapılmasına katkı sağlaması amaçlanmıştır.