Browsing by Subject "Harmonisation"
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Item Open Access Common agricultural policy : Turkey's harmonisation(2007) Mercan, GülşahThis thesis is a study on Turkey’s harmonization with the Common Agricultural Policy (CAP). The CAP is the first policy of the EU which covers approximately 44% of the EU budget. Since the early days of its adoption, the CAP keeps Member States’ agriculture under one common framework. Since 1959, Turkey’s application date for associate membership, Turkey’s EU vocation has been going on by affecting the agricultural sector in Turkey. It was after long years that in 1999 at the Helsinki Summit of the EU, Turkey was declared a candidate state. At this point it is obvious that during the accession negotiations, Turkey’s adaptation to the EU acquis regarding the agricultural chapter will be one of the determining factors of her EU membership. That is why a set of reforms have been introduced in the agricultural sector of Turkey. The aims of this thesis are to evaluate Turkey’s harmonisation with the CAP and to designate that the agricultural chapter of the acquis should not be a preventative factor for Turkey on her EU vocation. In this respect the evolution of Turkish agriculture in line with the CAP will be touched upon and a comparative study will be provided to illustrate Turkish agriculture’s conformity to the CAP.Item Open Access Growing tendency to harmonisation with IFRS: some evidences from Turkey(Inderscience Publishers, 2009) Kocakülâh, M. C.; Şimga-Muğan, C.; Hoşal-Akman, Nazli; Aldogan, M.Motivated by the recent developments in accounting regulations, we explore the tendency of countries to converge to IFRS for both public and private companies and present some evidence on the issue from an emerging market. We explore how the legal system – civil vs. common law – and the stock market development stage in a country affects the acceptance of IFRS by the regulators. We find that stock market influences the acceptance of IFRS for both public and private companies while the legal system affects the requirement of IFRS for the private companies. In Turkey, different regulatory bodies control different types of companies. Capital Markets Board that controls the listed companies issued the first set of translated IFRS in 2003. Established in 2002, Turkish Accounting Standards Board (TASB) is responsible to translate and issue the international accounting standards. Examination of issue and effective dates of both standards reveals that TASB closely follows the IASB efforts.