In this study, the impact of adopting International Financial Reporting Standards (IFRSs) on listed companies in Turkey was examined. We observed the financial statements that were prepared in accordance with IFRS and local GAAP and researched the standards which included more relevant information. We worked on the financial statements of the companies in the Istanbul Stock Exchange (ISE) that operated in the manufacturing industry. In our findings, we determined that the financial statements prepared in accordance with local GAAP and IFRS were statistically different. Significant differences were identified in inventories, fixed asset, long term liability and stockholders’ equity accounts in the financial statements. In addition, current ratios, receivables turnover ratios, asset turnover ratios, total liabilities/tangible assets, fixed assets turnovers, equity turnover rates, short term liabilities/total debts and short term liabilities/total assets ratios based on IFRS financial statements were statistically and significantly distinguished from the stated ratios of local GAAP financial statements. We were unable to observe statistically significant differences in book value/market value ratio analysis depending on the market value under local GAAP and IFRS. However, in subsector analysis, we identified that some subsector groups have been affected from the transition to IFRS

This paper investigates whether there is energy intensity convergence in the Organization for Economic Cooperation and Development (OECD) countries or not by using annual data from the 1980-2011 period. OECD countries are Australia, Austria, Belgium, Canada, Chile, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Japan, North Korea, South Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Portugal, Spain, Sweden, Switzerland, Turkey, UK, and USA. Energy intensity is measured by the ratio of total energy consumption to total output. Energy intensity measures the energy consumption of an economy and its overall energy efficiency. We used linear and nonlinear unit root tests from the recent literature to accomplish this goal. An analysis of the test results shows that there is no convergence in Chile, Finland, Greece, Ireland, South Korea, Luxembourg, Mexico, Netherlands, New Zealand, Portugal, Spain, Sweden, Switzerland, and the UK. These countries should start implementing changes to their energy policies to achieve effective energy use.

Global warming has become one of the most critical factors affecting the world, especially in the last decade. Therefore, it is of great importance to analyze the impact of global warming and take measures. The main factor leading to global warming is considered to be people's consumption and production behaviors. The primary indicator of this is greenhouse gases. Relevant policy changes need to be made to control greenhouse gases. In this context, it is necessary to determine the differences in greenhouse gas emissions at the national level. To identify these differences, this study applies the convergence hypothesis, which has been the subject of numerous researchers since the 1980s. In this study, we analyzed the greenhouse gas intensity convergence for countries in the Organization for Economic Cooperation and Development (OECD) using linear and nonlinear panel unit root tests. The results of this study show that the greenhouse gas emissions in the OECD countries do not converge to the OECD average.

Gayrimenkul nesnesinin kullanım alanı gelişen uygarlık ve derinleşen ekonomi ile birlikte salt barınma bağlamından uzaklaşmış yatırım, portföy, kredilendirme, teminat, ipotek gibi alanlarla çeşitlenmiştir. Bu çeşitlenme ise "Gayrimenkulün değeri nedir?" sorusunu beraberinde getirmiş, bu soruya ise değerleme sürecinin ürünü olan değerleme raporları cevap vermiştir. Gayrimenkul değerinin doğru ve güvenilir bir şekilde tespit edilmesi amacı ile yerel çapta düzenlemeler yapılmış, ekonomik faaliyetlerin globalleşmesi ile beraber bölgesel ve global çapta standardizasyona gidilmiştir. Bu bağlamda, bu çalışmada gayrimenkul değerleme raporları global boyutta çok taraflı incelenerek, çok boyutlu bakış açısı sunmak amaçlanmıştır. Bu amaç doğrultusunda, değerleme faaliyetlerinin globalleşmesinde ve standartlaşmasında öncülük eden ve değerleme alanında global öneme sahip Lisanslı Değerleme Uzmanları Kraliyet Kurumu (RICS), ABD Değerleme Kurumu (TAF), Avrupa Değerleme Örgütleri Birliği (TEGoVA) ve Uluslararası Değerleme Standartları Konseyi (IVSC) örgütlerinin değerleme raporu standartları incelenmiş, aralarındaki ortak yaklaşım tespit edilmeye çalışılmıştır.