ÖZET Abstract:In this study, it is aimed to the identify satisfaction levels of patients who receive service from family health centers in Yalova. The sample of research consists 100 patients. The survey methodology is utilized for the study and face-to-face interviews are run with each patient. The study revealed some important results. According to the research, when most of the patients face an issue or problem, they do first see their family doctors (physicians). These patients are consequently followed by individuals visiting the state (public) hospitals and persons applying to university hospitals or private hospitals-private clinics. Also, paralel to the research, the main contact reason of patients visiting the family health centers are examination. The following reasons are drug presciption and other reasons. This study takes advantage of the Kruskal-Wallis H Test and Mann-Whitney U Test. There is a statistically significant difference in terms of patient satisfaction score among groups which have different real reasons of application to family health centers. The patients who visit family health centers for mainly examination have the highest patient satisfaction score.

This study aims to explore the influence of gender, age, education, profession and sector choices towards factors affecting business ethics in Turkey. Self-administered questionnaire with scale of 1-5 was used to measure attitudes towards business ethics (1= "strongly agree" to 5="strongly disagree") with reasonable good score on Cronbach's realibility test. With Cronbach alpha of .692 and KMO (Kaiser-Meyer-Olkin Meaure of Sampling Adequecy) .746 (which sould be greater than .5 for a satisfactor analysis) we proceeded to our analysis successfully.  Choice job, sector, age and gender were significant determinants to factors affecting perception of business ethics but education level was not a significant determinant.

ÖZETBu çalışma, muhasebe etiği kapsamında Yalova ilinde ikamet eden muhasebe meslek mensuplarının muhasebe etik algı düzeyini ve meslek etiğine olan bakış açılarını tespit etmek amacıyla gerçekleştirilm-iştir. Araştırma kapsamında Yalova'da ikamet eden 40 meslek mensubuna ulaşılmış, 32'sinden geri dönüş sağlanmıştır. Bu bağlamda, uygulanan ankete geri dönüş oranı %80 olmuştur. Elde edilen anket verileri ise SPSS programına girilmiş ve rapor edilmiştir. Araştırma için uygulanan ankette 5'li Likert Ölçeği kullanılmıştır. Araştırmaya katılan meslek mensuplarının çoğunluğu erkek, 30-39 yaş aralığında, fakülte mezunu, SMMM, 15 yıldan fazla tecrübeli ve 50'den fazla mükellefe sahip bireylerdir. Araştırma sonuçlarına göre, muhasebe meslek mensuplarının genel olarak etik ve meslek etiği kavramlarına duyarsız kalmadıkları ve kendilerini bu konularda sürekli geliştirmeye arzulu bir davranış sergiledikleri belirlenmiştir. Birçok noktada etik kurallara uyulduğu, ancak bir takım spesifik konularda etik kurallara uygun hareket edilmediği tespit edilmiştir. ABSTRACTThis research was run to determine the ethical perception level and ethics perspective of accounting professionals residing in the city of Yalova. For the study, questionnaire forms were sent to 40 accountants living in Yalova and 32 of them returned the survey sheets. In this context, the return rate of questionnaire as the research methodology is 80%. Research data were then entered to the SPSS program and reports were received. The research questionnaire used 5-point Likert Scale. Most of the questionnaire respondents were male, between 30-39 years old, had undergraduate degrees, titled CPA, had more than 15 years of experience and owned more than 50 clients. According to the results of study, it was determined that accounting professionals in Yalova were generally not insensitive to ethics and professional ethics concepts. They were mainly trying to improve themselves concerning the ethical issues. It is detected that, accounting professionals follow ethical principles at several points. But, ethical guidelines are disregarded on some specific subjects. 61 Yrd.Doç.Dr

This paper attempts to analyze the relation among gold prices and other macroeconomic and financial variables and addresses the question whether gold is a safe haven or a hedge for investors. The study investigates the relationship by using an econometric analysis for top gold exporter and importer countries, for a sample period of 11 years from 2000 to 2011. The results are twofold (i) return of silver, USD returns and change in the volatility index influences gold returns positively whereas, Swiss Franc and Canadian Dollar returns influence gold returns negatively regardless of presence of the 2008 crisis. (ii) In times of stress, our findings indicate that Swiss Franc, Norwegian Krone and Canadian Dollar function as haven whereas, on average, Swiss Franc, Canadian Dollar and 10 year US treasuries function as a hedge against gold but the results show no evidence for the US dollar.

ÖZYaratıcı muhasebe hileleri ve finansal bilgilerin manipülasyonu, günümüzde birçok işletme paydaşını derinden etkilediğinden önemli bir konuma sahip olmuştur. Bu çalışmada öncelikle manipülasyon, hile, muhasebe manipülasyonu ve yaratıcı muhasebe hileleri gibi kavramlara değinilmiştir. Daha sonra yaratıcı muhasebe hileleri ve finansal bilgilerin manipülasyonu türlerine ve yöntemlerine odaklanılmıştır. Takibinde yaratıcı muhasebe hileleri ve finansal bilgilerin manipülasyonu konularıyla ilgili literatür incelenmiştir.Araştırmanın uygulama kısmında mülakat yöntemi kullanılmıştır. Serbest muhasebeci mali müşavir (SMMM) ve iç denetçi meslek mensuplarına yaratıcı muhasebe hileleri ve finansal bilgilerin manipülasyonu konularını kapsayan mülakat soruları yöneltilmiştir. Çalışmada muhasebe manipülasyonu sebepleri olarak iç kontrol sistemlerinin yetersizliği, bağımsız denetim ekibinin yetersizliği, yöneticilerin çıkarları, zayıf bir yönetim yapısının olması, muhasebe mesleğini yapanların kişisel beklentileri, kariyer ve maddi kaygıları yanında, yeterli mesleki bilgi ve birikime sahip olmaması, işletmelerin üçüncü şahıslara mali tablolarını daha kabul edilebilir göstermek istemesi, işletmelerin mali kaynak bulma kaygısı gibi sonuçlar bulunmuştur.Anahtar Kelimeler: Muhasebe Hilesi, Manipülasyon, Denetim, İç Denetçi, SMMM CREATIVE ACCOUNTING METHODS AND MANIPULATION OF FINANCIAL DATA: A SAMPLE APPLICATION ON ACCOUNTING PROFESSIONAL ABSTRACTCreative accounting practices and the manipulation of financial information have a significant position today, since they affect several business stakeholders seriously. In this study, firstly the concepts such as manipulation, fraud, accounting manipulation and creative accounting practices are mentioned. Then, the research concentrated on types as well as methods of creative accounting practices and manipulation of financial information. This is followed by the investigation of literature on creative accounting practices and manipulation of financial information. As a part of research, interview questions on creative accounting practices and manipulation of financial information were directed to a certified public accountant (CPA) and an internal auditor as a model.