The economic crisis affects significantly both the whole economy in macro sense and the financial structure of corporations’ in micro sense. Because there are negative changes in the financial structures of corporations, managers must be more careful and take more rational decisions during these times. Being successful in crisis period depends on the success of crisis management. The best way to manage crisis is to prevent it. Effectively managed accounting information system contributes to businesses to prevent, to manage and to cease crisis. The financial data reported by accounting information system contributes to early warning systems about transparency. For decisions which will be taken during crisis period, the need for reliable information about the financial position of companies’ increases, and the existence of reliable information decreases the severity of crisis.By considering the conceptual structure constituted in line with the main aim of the study, a hypothesis is formed. “Issues that may arise in the accounting information system in times of crisis show that there is a significant relationship between accounting information system and the crisis.”The result of analysis indicates that according to view of managers; there is a significant relationship between accounting information system and the crisis and the effective use of accounting information system in times of crisis is a factor that will prevent deepening the crisis. Keywords: The Economic Crisis, Crisis Management in Businesses, Accounting Information System

The more a country is open to trade, the more it attracts investors and the faster its economy develops. However, some study showed that sometime it can be the opposite of all this. In this context, the main purpose of this study is to investigate the relationship between trade openness, capital formation and economic growth in African countries. To do so, we collected data of GDP per capita, trade (% of GDP), Gross national expenditure and capital formation variables. The method applied is panel cointegration and causality by using time series of 38 African countries for the period of 1990-2014. According to the results there is long run relationship between all the variables and the cross sectional co-integration test result indicates that there is more cointegration in Comoros, Equatorial Guinea, Niger and Guinea-Bissau. With highest GDP per capita, Equatorial Guinea has more long-run relationship between trade openness, capital formation and economic growth. However, one of the poorest countries in the world (Niger), has also efficient long run relationship between the variables. The panel causality test results suggest that there is unidirectional causal relationship from trade openness to economic growth. There is also bidirectional causality link between capital formation and economic growth. In the same context, causal link exists from capital formation to trade openness. The study suggests that African countries must increase the investment promotions in order to increase the capital formation and trade openness then to boost economic growth.

Fahri KURġUNEL II ÖZET Kalite maliyetleri toplam maliyetlerin her bir kalemi için doğrudan olmasa bile dolaylı bir Ģekilde etken bir baĢlıktır. Kalite maliyetlerinin öneminin çeĢitli çalıĢma ve araĢtırmalarla ortaya konulmasının ardından birçok ticari kuruluĢ maliyetlerini azaltmak ve çeĢitli açılardan rekabet üstünlüğü sağlamak için kalite maliyeti sistemi kurmuĢ ve/veya kalite programlarını izlemiĢtir. Ticari ve/veya hayır amaçlı organizasyonlarda uygulanan kalite maliyet programlarının baĢarıya ulaĢması entegre bir çalıĢma düzeni ile mümkün olabilmektedir. BütünleĢik bir çalıĢma düzenine destek ise bilginin doğru, zamanında ve ilgili birimler arasında alıĢ veriĢidir. Dolayısıyla kalite maliyet sistemlerinin etkin ve etkili çalıĢması için en önemli faktör kaliteli verinin üretilmesi ve kullanılmasıdır. Bilginin kalitesi, yatırım kararının alınmasından üretim, pazarlama, satıĢ, dağıtım, garanti, tamir ve bakım ünitelerine kadar, ilgili bütün süreçleri etkilemektedir. Bu çalıĢmada kaliteli ve düĢük kaliteli bilginin maliyetler üzerinde etkisi açıklanıp, düĢük kaliteli bilginin sebep olabileceği maliyet kalemleri sınıflandırılacak ve bilgi kalitesini sağlamaya çalıĢırken ortaya çıkabilecek sorunlara değinilecektir.

Changing the expectations and needs of customers over time has strengthened the quality prospects for the client. The goal of the company's assets is to satisfy the customer, keep the client and protect customer loyalty. At present, it is considered that the qualification in the health sector, in particular, has a strategic priority in the success of the business and that quality management is a sustainable competitive advantage. Medical services are at the forefront of the services that people receive the most. For healthcare companies that perform these services, quality is expressed as a strategic tool used to create activities that will meet the client's needs, both current and future, and reduce costs with an effective cost control process. In this context, healthcare companies need to pay sufficient attention to the quality of their services to customers. Quality service offered to people has a significant cost that businesses have to endure. Healthcare enterprises want to know the cost of the services they want to achieve as a result of their activities. This cost is the result of activities carried out at the enterprise. This study explains the concept of quality and the importance of quality and includes the cost of quality. Then the costs for quality, included in the total cost in the hospital, are processed separately in Baku (Azerbaijan).