High-tech textiles play ever-increasing roles as technology becomes increasingly integrated into our everyday lives. Smart textiles are materials that sense and react to environmental conditions or stimuli. Examples include chromatic materials that change color in response to environmental changes, phase change materials for thermoregulation, and shape-memory polymers that change shape in response to temperature changes. The main technical components used to create fashionable wearables are interfaces, microprocessors, inputs (sensors), outputs (actuators), software, energy (batteries and solar panels), and materials (electronic textiles and enhanced materials). Moreover, the role of 3D printing in fashion has grown substantially, with remarkable increases in awareness and interest in the technology from designers. This is because 3D printing allows fashion designers to remove traditional design limits and produce fascinating designs. Detailed information on “smart fashion,” as well as its functions and performance characteristics, is given in this chapter.

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Ekonomik, çevresel ve sosyal etkileri olan; aşırı talep, bilinçsiz kullanım, iklim değişikliği ve küreselleşme ile tetiklenen su sorunu günümüzde suyu çeşitli amaçlarla kullanan tüm paydaşların dikkatini çekmektedir. Dünyanın bugün karşı karşıya kalmış olduğu su krizi, suyun hem miktar hem de kalite açısından baskı altında olması su kaynakları planlaması ve su yönetimini zorlaştırmaktadır. Politika ve reformlar aracılığıyla gerçekleştirilecek olan etkili bir su yönetiminde karar verme sürecine yardımcı olacak yüksek kalitede bilginin önemi tüm paydaşlarca kabul görmektedir. Su muhasebesi, su yönetiminde hesap verebilirliği, şeffaflığı ve kontrol edilebilirliği sağlamayı ve suya ilişkin bilginin yüksek kalitede ve faydalı bilgi niteliğinde sunulmasını amaçlamaktadır. Çok kapsamlı su hesapları içeren birden fazla su muhasebesi yaklaşımı kurumsal bir şirket, bir ülke ya da bir nehir havzası gibi rapor biriminin suyu ne şekilde ne kadar kullandığı, kime tahsis ettiği ile ilgili bilgiyi sistematik bir biçimde, belirli bir formatta sunmak adına geliştirilmiştir. Su muhasebesi sistemleri olarak anılan ve çeşitli disiplinler aracılığı geliştirilen bu raporlama yaklaşımları etkili su yönetimi için birer araç olarak görülmektedir. Bu çalışmanın amacı literatür taraması yoluyla su muhasebesi kavramını tanımlamak, su muhasebesi sistemlerini açıklamak ve Türkiye’de su yönetiminde havza bazında su muhasebesinin güncel durumunu analiz etmektir.

Factoring is a nonbank financial institution which meets the financing needs of the enterprises and minimizes the non-payment risk and stock financing which is based on the bank loans are two alternative financing techniques that enables collateral and collection and financing to SME’s, suppliers and commercial enterprises. These two methods are important in terms of the advantages they provide to vendors and suppliers. Reducing the non-payment risk, securing liquidity to business, minimizing the risk level of sales by making them safer and increasing competition power on the market are among the advantages. Stock financing is another method which is much more recent than factoring became a current issue in 2000’s and developed to minimize non-payment risk and provide cash flow on the basis of bank loan. In Turkey, this method is only applicable to automotive industry for now. This method emerges as an advantageous method for businesses experiencing difficulties in financing, inability to collect their receivables, and the inability to deplete their inventories. With the stock financing method, car dealers have affordable and easy credit facilities in order to make payments to the main supplier in exchange for their existing inventories. The aim of this study is to compare factoring and stock financing method and revealing the advantageous and disadvantageous points of two alternative methods.

The founding members of The Organization for Economic Co-operation and Development (OECD) consist of mostly the European countries. The organization which is regional in nature and more focused on Europe has global aims like contributing to developments of world trade and economic development of members and other countries in the process of economic development. Corporate Governance Principles published for the first time in 1999 by OECD that can be adapted by each country according to their circumstances, provide guidance to countries in order to achieve the objectives. Corporate Governance Principles mainly focus on the responsibility, fairness, transparency and accountability. Gaining their independence after the dissolution of Soviet Union, the countries established Commonwealth of Independent States. They began to build their economic structures and make their presence felt in the world economy. Some developments like establishment of capital market can be seen as the best example of that effect. For all countries including Eurasia, adapting to the new institutional arrangements for businesses has become more important to continue their existence. Moreover, such integration between the CIS and world countries will contribute positively to developments of economic and cultural relationships. In this respect, enterprises in CIS countries are expected to shape their organizational structure according to international rules and standards. In this paper, the emerging developments of CIS countries due to being member to OECD and their compliance with Corporate Governance Principles, their possible problems and Corporate Governance Principles which is seen as common ground between CIS and world countries are evaluated.