I Yönetim ve Ekonomi Araştırmaları Dergisi – Sayı:23 (2014) YÖNETĠM VE EKONOMĠ ARAġTIRMALARI DERGĠSĠ JOURNAL OF MANAGEMENT AND ECONOMICS RESEARCH Yayımlayan / Publisher: Balıkesir Üniversitesi Bandırma İİBF Sayı / Number: 23 Mayıs / May 2014 ĠÇĠNDEKĠLER / CONTENT FUTURE OF EUROPEAN STANDARDIZATION: EUROPEAN STANDARDS FOR SERVICES AVRUPA STANDARDİZASYONUN GELECEĞİ: AVRUPA HİZMET STANDARTLARI Dr. Fatma Müge ALGAN……………………………………………………………………………………………………………….1-17 TÜRKĠYE BORSASININ GELĠġMEKTE OLAN ÜLKELER BORSALARI ĠLE EġBÜTÜNLEġME ANALĠZĠ ANALYSIS OF COINTEGRATION BETWEEN TURKISH STOCK EXCHANGE AND STOCK EXCHANGES IN EMERGING MARKETS Doç. Dr. Yasemin KESKĠN BENLĠ………………………………………………………………………………………………..…18-32 BULANIK HEDEF PROGRAMLAMA ĠLE MENÜ PLANLAMA MENU PLANNING WITH FUZZY GOAL PROGRAMMING Yrd. Doç. Dr. Kenan Oğuzhan ORUÇ………………………………………………………………………………………….…….33-51 ELEKTRONĠK TĠCARETĠN TRANSFER FĠYATLANDIRMAYA ETKĠSĠ THE IMPACT OF ELECTRONIC COMMERCE ON TRANSFER PRICING Yrd. Doç. Dr. Levent Yahya ESER, ArĢ. Gör. Sedat POLAT……………………………………………………………...……….52-69 ADLĠ MUHASEBEDE UZMAN TANIKLIK MESLEĞĠ: MUHASEBE MESLEK MENSUPLARI ÜZERĠNE BĠR ARAġTIRMA EXPERT WITNESSING PROFESSION IN FORENSIC ACCOUNTING: A RESEARCH ON MEMBERS OF ACCOUNTING PROFESSION Doç. Dr. Fikret ÇANKAYA, Doç. Dr. Engin DĠNÇ, Yurdagül ÇOBAN…………………………………………………..……….70-94 ġĠRKETLERĠN ENTELEKTÜEL SERMAYESĠ VE KREDĠ DERECELENDĠRME NOTU ARASINDAKĠ ĠLĠġKĠ ÜZERĠNE BĠR ARAġTIRMA A RESEARCH ON THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND CREDIT RATING OF COMPANIES Yrd. Doç. Dr. Cebrail MEYDAN, Yrd. Doç. Dr. Sebahattin YILDIZ……………………………………………………….……95-112 BÜYÜME ĠMKANI GÖSTERGELERĠNĠN FĠRMA BÜYÜMESĠ TAHMĠNĠNDEKĠ BAġARISI: BIST ÖRNEĞĠ THE SUCCESS OF GROWTH OPPORTUNITIES MEASURES IN THE PREDICTION OF FIRM GROWTH: THE CASE OF BIST Yrd. Doç. Dr. Aysa Ġpek ERDOĞAN………………………………………………………………………………………………113-125 ĠLLERĠN TOPLAM FAKTÖR VERĠMLĠLĠĞĠNĠN KAMU MÜZELERĠ AÇISINDAN ÖLÇÜLMESĠ: MALMQUIST-TFV ENDEKSĠ UYGULAMASI MEASURING THE TOTAL FACTOR PRODUCTIVITY OF CITIES FOR PUBLIC MUSEUMS: APPLICATION OF MALMQUIST-TFP INDEX Doç. Dr. Ġlker Murat AR, Ramazan Eyüp GERGĠN, Prof. Dr. Birdoğan BAKĠ……………………………………………….126-145 OSMANLI ĠMPARATORLUĞU’NUN KAPĠTALĠST PATERNDE SANAYĠLEġMESĠNĠN ÖNÜNDEKĠ ENGELLER ÜZERĠNE BĠR ĠNCELEME THE REVIEW OF THE OBSTACLES TO INDUSTRIALIZATION OF THE OTTOMAN EMPIRE IN THE CAPITALIST PATTERN Yrd. Doç. Dr. Cüneyt DUMRUL, Yrd. Doç. Dr. Yasemin DUMRUL…………………………………………………………...146-170 Yönetim ve Ekonomi Araştırmaları Dergisi – Sayı:23 (2014) II ARAP BAHARI’NIN TÜRKĠYE EKONOMĠSĠNE ETKĠLERĠ THE EFFECTS OF THE ARAB SPRING ON TURKISH ECONOMY Doç. Dr. Mehmet ġAHĠN, ArĢ. Gör. Dr. Özge UYSAL ġAHĠN…………………………………………………………………171-187 MUHASEBE VERĠLERĠNĠN ĠġLETMELERĠN STRATEJĠK YÖNETĠM VE KARAR ALMA SÜRECĠNDE KULLANIMI VE ÖNEMĠ USING AND IMPORTANCE OF ACCOUNTING DATAS AT STRATEGIC MANAGEMENT AND DECISION MAKING PROCESS OF BUSINESSES ArĢ. Gör. Çağrı ĠZCĠ…………………………………………………………………………………………………………..……188-206 TMS 18 HÂSILAT VE TMS 2 STOKLAR STANDARTLARINA GÖRE FORFAITING ĠġLEMLERĠ VE MUHASEBELEġTĠRĠLMESĠ FORFAITING TRANSACTIONS AND THEIR ACCOUNTING PROCESS IN ACCORDANCE WITH TAS 18 REVENUE AND TAS 2 INVENTORIES Yrd. Doç. Dr. Davut AYGÜN…………………………………………………………………………………………………...….207-227 KONTEYNERDE YÜK OPTĠMĠZASYONU: ÖRNEK UYGULAMA FREIGHT OPTIMIZATION IN CONTAINER LOADING: CASE STUDY Okt. Yüksel YURTAY, Yrd. Doç. Dr. Nilüfer YURTAY, Yrd. Doç. Dr. Eyüp AKÇETĠN, Dr. Alper KILIÇ……………....228-247 Ġġ ORTAMINDA ġĠDDET, TÜKENMĠġLĠK VE Ġġ TATMĠNĠ ĠLĠġKĠLERĠ: SAĞLIK ÇALIġANLARI ÜZERĠNDE BĠR ARAġTIRMA THE RELATION BETWEEN WORKPLACE VIOLENCE BURNOUT AND JOB SATISFACTION: A STUDY ON HEALTH WORKRES Senem NART……………………………………………………………………………………………………………………..….248-268 KÜRESEL KRĠZ SONRASI ULUSLARARASI PARA BĠRĠMĠ OLARAK EURO VE GELECEĞĠ THE EURO AND ITS FUTURE AS AN INTERNATIONAL CURRENCY IN THE POST-CRISIS PERIOD Yrd. Doç. Dr. Umut EVLĠMOĞLU, Yrd. Doç. Dr. Yasemin BOZDAĞLIOĞLU……………………………………….…….269-292 VIKOR METHOD FOR RANKING LOGISTIC VILLAGES IN TURKEY TÜRKİYE’DEKİ LOJİSTİK KÖYLERİN VIKOR YÖNTEMİ İLE SIRALANDIRILMASI Res. Assist. Dr. Emrah ÖNDER, Res. Assist. Bahadır Fatih YILDIRIM…………………………………………………...…..293-314 TÜRKĠYE VE BAġLICA AB PAY PĠYASALARI ARASINDA ASĠMETRĠK VOLATĠLĠTE YAYILIMI ASYMMETRIC VOLATILITY SPILLOVER BETWEEN TURKISH AND MAJOR EU STOCK MARKETS Yrd. Doç. Dr. Hakan DEMĠRGĠL, Yrd. Doç. Dr. Ġbrahim YaĢar GÖK………………………………………………….……..315-340 KARAR VERME STRATEJĠLERĠNĠN ÖĞRENCĠLERĠN ĠġLETME SEÇĠMĠ ÜZERĠNDEKĠ ETKĠSĠ THE INFLUENCE OF DECISION STRATEGIES ON STUDENTS’ CHOICE OF BUSINESSES Prof. Dr. Metin KOZAK, Yrd. Doç. Dr. YeĢim COġAR…………………………………………………………………………341-349 KARĠYER BAĞLILIĞININ KARĠYER BAġARISI ÜZERĠNDEKĠ ETKĠSĠNĠN ĠNCELENMESĠ ÜZERĠNE BĠR ARAġTIRMA THE RELATIONSHIP BETWEEN CAREER COMMITMENT AND CAREER SUCCESS: AN EMPRICAL STUDY Dr. K. Övgü ÇAKMAK OTLUOĞLU……………………………………………………………………………………………..350-363 VERGĠ USUL KANUNU VE TÜRKĠYE MUHASEBE STANDARTLARINA GÖRE AMORTĠSMAN KONUSUNUN ĠNCELENMESĠ VE ÖRNEK UYGULAMALAR THE SUBJECT OF DEPRECIATION IN ACCORDING TO THE TAX PROCEDURE LAW AND TURKEY ACCOUNTING STANDARDS AND SAMPLE APPLICATIONS Doç. Dr. Hasan ABDĠOĞLU, Yrd. Doç. Dr. Sedat YUMUġAK, Esma UYAR…………………………………………...…….364-398