NECDET SAGLAM | Anadolu University (original) (raw)

Papers by NECDET SAGLAM

Research paper thumbnail of The Efficiency of Public Health Expenditure in

Turkey launched a project in 2003 known as "Health Transformation Programme" (HTP), whi... more Turkey launched a project in 2003 known as "Health Transformation Programme" (HTP), which enabled Turkey to make considerable progress and radical changes to the health care system. The programme in 2003 included the effectiveness and the efficiency factors within the process by setting them as the primary objectives to increase the health status of the population (effectiveness) and to use resources in the best possible manner and at the lowest possible cost (efficiency). Accessing services according to the need of patients and state benefits according to their ability to pay would be viable under these objectives. In this study, initially, Turkish National Health System will be articulated on a literature-study basis approach to measure the efficiency of public expenditure on health. Then, the measured level of the efficiency will be analysed in Turkey. The paper serves a purpose to analyse the efficiency based on the outcomes of heath service such as satisfaction with p...

Research paper thumbnail of The Efficiency of Public Health Expenditure in Turkey Between 2003 and 2013

Journal of Modern Accounting and Auditing, 2015

Turkey launched a project in 2003 known as "Health Transformation Programme" (HTP), which enabled... more Turkey launched a project in 2003 known as "Health Transformation Programme" (HTP), which enabled Turkey to make considerable progress and radical changes to the health care system. The programme in 2003 included the effectiveness and the efficiency factors within the process by setting them as the primary objectives to increase the health status of the population (effectiveness) and to use resources in the best possible manner and at the lowest possible cost (efficiency). Accessing services according to the need of patients and state benefits according to their ability to pay would be viable under these objectives. In this study, initially, Turkish National Health System will be articulated on a literature-study basis approach to measure the efficiency of public expenditure on health. Then, the measured level of the efficiency will be analysed in Turkey. The paper serves a purpose to analyse the efficiency based on the outcomes of heath service such as satisfaction with public health services over the period of 2003-2013. A simple linear regression was employed to test the degree of statistical relation between public health expenditure and satisfaction with public health care services.

Research paper thumbnail of Türk Ti̇caret Kanunu Ve Son Yasal Düzenlemeleri̇n Fi̇nansal Raporlama Ve Deneti̇me Etki̇si̇

Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Dec 30, 2016

In accordance with rapid change and development as a result of globalization "Turkish Commercial ... more In accordance with rapid change and development as a result of globalization "Turkish Commercial Code (Law Number 6762)" which has been valid since 1956, has been insufficient and was replaced by "Turkish Commercial Code (Law Number 6102)" on 1st July 2012. The Code was applied on 1st January 2013. New TCC athorized Public Oversight Accounting and Auditing Standards Authority (POA) to conduct regulations regarding accounting practice and reporting. Alterations have been done within some articles of TCC since it came into effect. In this study, we focused on TCC's innovations related to accounting and auditing, complications it has caused and solution offers regarding these complications.

Research paper thumbnail of Quo vadis accounting and auditing in Turkey

Journal of Global Business Insights

The main purpose of the research was to illustrate the history of accounting and auditing in Turk... more The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages. Current status of accounting and auditing profession in Turkey has been examined in this study. Recent issues and applications with regard to the statutory audits in Turkey has examined in detail. Related problems and solutions will also be discussed from a broad perspective of the professional standards.

Research paper thumbnail of The Efficiency of Public Health Expenditure in Turkey Between 2003 and 2013

Turkey launched a project in 2003 known as " Health Transformation Programme " (HTP), which enabl... more Turkey launched a project in 2003 known as " Health Transformation Programme " (HTP), which enabled Turkey to make considerable progress and radical changes to the health care system. The programme in 2003 included the effectiveness and the efficiency factors within the process by setting them as the primary objectives to increase the health status of the population (effectiveness) and to use resources in the best possible manner and at the lowest possible cost (efficiency). Accessing services according to the need of patients and state benefits according to their ability to pay would be viable under these objectives. In this study, initially, Turkish National Health System will be articulated on a literature-study basis approach to measure the efficiency of public expenditure on health. Then, the measured level of the efficiency will be analysed in Turkey. The paper serves a purpose to analyse the efficiency based on the outcomes of heath service such as satisfaction with public health services over the period of 2003-2013. A simple linear regression was employed to test the degree of statistical relation between public health expenditure and satisfaction with public health care services.

Research paper thumbnail of The Efficiency of Public Health Expenditure in

Turkey launched a project in 2003 known as "Health Transformation Programme" (HTP), whi... more Turkey launched a project in 2003 known as "Health Transformation Programme" (HTP), which enabled Turkey to make considerable progress and radical changes to the health care system. The programme in 2003 included the effectiveness and the efficiency factors within the process by setting them as the primary objectives to increase the health status of the population (effectiveness) and to use resources in the best possible manner and at the lowest possible cost (efficiency). Accessing services according to the need of patients and state benefits according to their ability to pay would be viable under these objectives. In this study, initially, Turkish National Health System will be articulated on a literature-study basis approach to measure the efficiency of public expenditure on health. Then, the measured level of the efficiency will be analysed in Turkey. The paper serves a purpose to analyse the efficiency based on the outcomes of heath service such as satisfaction with p...

Research paper thumbnail of The Efficiency of Public Health Expenditure in Turkey Between 2003 and 2013

Journal of Modern Accounting and Auditing, 2015

Turkey launched a project in 2003 known as "Health Transformation Programme" (HTP), which enabled... more Turkey launched a project in 2003 known as "Health Transformation Programme" (HTP), which enabled Turkey to make considerable progress and radical changes to the health care system. The programme in 2003 included the effectiveness and the efficiency factors within the process by setting them as the primary objectives to increase the health status of the population (effectiveness) and to use resources in the best possible manner and at the lowest possible cost (efficiency). Accessing services according to the need of patients and state benefits according to their ability to pay would be viable under these objectives. In this study, initially, Turkish National Health System will be articulated on a literature-study basis approach to measure the efficiency of public expenditure on health. Then, the measured level of the efficiency will be analysed in Turkey. The paper serves a purpose to analyse the efficiency based on the outcomes of heath service such as satisfaction with public health services over the period of 2003-2013. A simple linear regression was employed to test the degree of statistical relation between public health expenditure and satisfaction with public health care services.

Research paper thumbnail of Türk Ti̇caret Kanunu Ve Son Yasal Düzenlemeleri̇n Fi̇nansal Raporlama Ve Deneti̇me Etki̇si̇

Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Dec 30, 2016

In accordance with rapid change and development as a result of globalization "Turkish Commercial ... more In accordance with rapid change and development as a result of globalization "Turkish Commercial Code (Law Number 6762)" which has been valid since 1956, has been insufficient and was replaced by "Turkish Commercial Code (Law Number 6102)" on 1st July 2012. The Code was applied on 1st January 2013. New TCC athorized Public Oversight Accounting and Auditing Standards Authority (POA) to conduct regulations regarding accounting practice and reporting. Alterations have been done within some articles of TCC since it came into effect. In this study, we focused on TCC's innovations related to accounting and auditing, complications it has caused and solution offers regarding these complications.

Research paper thumbnail of Quo vadis accounting and auditing in Turkey

Journal of Global Business Insights

The main purpose of the research was to illustrate the history of accounting and auditing in Turk... more The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages. Current status of accounting and auditing profession in Turkey has been examined in this study. Recent issues and applications with regard to the statutory audits in Turkey has examined in detail. Related problems and solutions will also be discussed from a broad perspective of the professional standards.

Research paper thumbnail of The Efficiency of Public Health Expenditure in Turkey Between 2003 and 2013

Turkey launched a project in 2003 known as " Health Transformation Programme " (HTP), which enabl... more Turkey launched a project in 2003 known as " Health Transformation Programme " (HTP), which enabled Turkey to make considerable progress and radical changes to the health care system. The programme in 2003 included the effectiveness and the efficiency factors within the process by setting them as the primary objectives to increase the health status of the population (effectiveness) and to use resources in the best possible manner and at the lowest possible cost (efficiency). Accessing services according to the need of patients and state benefits according to their ability to pay would be viable under these objectives. In this study, initially, Turkish National Health System will be articulated on a literature-study basis approach to measure the efficiency of public expenditure on health. Then, the measured level of the efficiency will be analysed in Turkey. The paper serves a purpose to analyse the efficiency based on the outcomes of heath service such as satisfaction with public health services over the period of 2003-2013. A simple linear regression was employed to test the degree of statistical relation between public health expenditure and satisfaction with public health care services.