Şirketlerin bağımsız denetimden geçmiş finansal tabloları vergi mevzuatına göre düzenlenmiş kesin mizan bilgilerinin Türkiye Muhasebe Standartları uygulamalarına düzeltilmesiyle oluşturulmaktadır. Bu araştırmada, öncelikle bu şirketlerin sahip oldukları maddi duran varlıkları ve yatırım amaçlı gayrimenkullerin ilk kaydedilmedeki maliyet unsurları dönem sonlarında hangi esaslarla değerlendirdikl...

This commentary reflects upon the article along three broad lines. It reflects on the theoretical choices and omissions, particularly highlighting why it is important to adapt the multiple streams framework (MSF) when applying it in a socio-political context like Vietnam’s. The commentary also reflects upon the analytical threads tackled by Ha et al; for instance, it highlights the opportunitie...

commentary

there are different commentaries on rumi’s masnavi, each focusing on it from different pints of view such as literary aesthetics, mysticism, philosophy and subject matter. these various commentaries – including those by reynold nicholson, jafar shahidi, mohammad estelami and karim zamani – make their comparison and contrast inevitable. despite their great affinity, they are different from each ...

This commentary on the recent think piece by Mannion and Exworthy reviews their core arguments, highlighting their suggestion that recent forces for personalization have emerged which may counterbalance the strong standardization wave which has been evident in many healthcare settings and systems over the last two decades. These forces for personalization can take very different forms. The comm...

This Commentary forms a response to Nikogosian’s and Kickbusch’s forward-looking perspective about the legal strength of international health instruments. Building on their arguments, in this commentary we consider what we can learn from the Framework Convention on Tobacco Control (FCTC) for the adoption of new legal international health instruments.