Assoc. Prof. Dr. Berna Burcu YILMAZ | Canakkale Onsekiz Mart University (original) (raw)

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Papers by Assoc. Prof. Dr. Berna Burcu YILMAZ

Memiş T., Yilmaz B., "Fikri Mülkiyet Hukuku Yıllığı 2012 ", Marka Değerlemesinde Uluslararası Sta... more Memiş T., Yilmaz B., "Fikri Mülkiyet Hukuku Yıllığı 2012 ", Marka Değerlemesinde Uluslararası Standart: ISO 10668 Normları (International Standard on Brand Valuation: ISO 10668 Norms) , Prof.Dr. Tekin Memiş, Ed., Yetkin Yayınları, Ankara, ss.355-383, 2013

"Özet:
Bu çalışmada, marka değerlemesinde 2010 yılında ISO tarafından yayınlanmış bulunan normlar ele alınacaktır. Çalışma, ISO normlarının tanıtımı yanında, marka değerlemesi yapılırken en azından dikkat edilmesi gereken kuralları da belirlemek amacını taşımaktadır. Her marka değerlemesinde değerleme uzmanının takdiri söz konusudur. Bu nedenle marka değerlemesinin sonradan ölçülebilmesi amacıyla şeffaflığını sağlayacak raporlama ve ölçme kriterlerinin belirginliğine de makalede vurgu yapılmaktadır.
Summary:
In this study, norms for brand valuation which was published by ISO in 2010 will be discussed. Besides introduction of ISO norms, this study aims to determine minimum rules that should be considered for brand valuation. Each brand valuation includes an assessment of its appraiser. Therefore, the quality of the reporting and measurement criteria in order to ensure the transparency of the brand valuation for the purpose of re-evaluation later on is emphasised in this article.
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S 1 3 A s s i s t . P r o f . D r . B . B . Y I L M A Z w w w . g l o b a l a c c o u n t a n t w... more S 1 3 A s s i s t . P r o f . D r . B . B . Y I L M A Z w w w . g l o b a l a c c o u n t a n t w e b . c o m G L O B A L A C C O U N T A N T -I F R S 1 3 A s s i s t . P r o f . D r . B . B . Y I L M A Z w w w . g

BRAND VALUE ON BALANCE SHEET AND BRAND ACCOUNTING ACCORDING TO TURKEY ACCOUNTING STANDARD 38 A... more BRAND VALUE ON BALANCE SHEET AND BRAND ACCOUNTING ACCORDING TO TURKEY ACCOUNTING STANDARD 38

Abstract
One of the challenges for many years all over the world is whether brand value could be reflected on the balance sheet or not. The aim of this study is to determine the significance of brand value on the balance sheet and to evaluate the accounting for the transactions related to brand value in accordance with accounting standards. For this purpose, after stating legislations from all over the world and Turkey about the reflection of brand value on the balance sheet, accounting for the brand value according to Turkey Accounting Standard 38 - Intangible Assets Standard has been studied.

Keywords: Brand, brand value, brand accounting, Turkey Accounting Standard 38.

Brand Valuation And Its Importance: An Examination With The Relief From Royalty Method ABSTRAC... more Brand Valuation And Its Importance: An Examination With The Relief From Royalty Method

ABSTRACT
Valuation of the brand as a kind of intangible asset is required for many purposes. There are various kinds of methods available for the determination of brand value in the literature. In practice, it is well-known that the relief from royalty method is the most widely accepted technique. The aim of this study is to determine how to apply relief from royalty method which is one of the methods of financial brand valuation. For this purpose, a literature search was performed and the value of a hypothetical brand has been identified by applying relief from royalty method on it. As the valuation method takes into account future cash flows of the
brand, determination of accurate data is essential for achieving a healthy outcome on the implementation of this method. Because, the emergence of different brand values could be possible with different data. The investigation of the necessary data on a routine basis and creation of easily accessible databases is beneficial for the brand valuation with the relief from royalty method. Additionally, it is concluded that accounting systems
of companies should be established in a proper way for appropriate implementation of the method.

Keywords: Brand, brand value, brand valuation, relief from royalty method

COMPARISON OF THE OVERINDEBTEDNESS BALANCE SHEET WITH THE ANNUAL BALANCE SHEET IN ACCORDANCE WITH... more COMPARISON OF THE OVERINDEBTEDNESS BALANCE SHEET WITH THE ANNUAL BALANCE SHEET IN ACCORDANCE WITH ACCOUNTANCY TECHNIQUE

Abstract
The seemingly eternal lives of the enterprises might end because of certain factors. The responsibility against the creditors in the equity companies and cooperatives is limited with company/cooperative’s property holdings. Thus the legislator enacted specific regulations to protect creditors’ rights. In equity companies and cooperatives, the situation of non-meeting of debts by the property holdings is a cause of direct bankruptcy. Yet, the bankruptcy of these entities could be adjourned under specified conditions of the legislation. One of these conditions was “overindebtedness”. In order to determine this situation a special purpose balance sheet is required: Overindebtedness Balance Sheet. Here the aim is to ascertain the exact amount of company/cooperative’s property holdings. This balance sheet has different properties than the annual balance sheet which is a general purpose balance sheet.

Keywords: Balance Sheet, Overindebtedness, Overindebtedness Balance Sheet.

THE REHABILITATION PROJECT IN ADJOURNMENT OF BANKRUPTCY PETITION Abstract The bankruptcy of o... more THE REHABILITATION PROJECT IN ADJOURNMENT OF BANKRUPTCY PETITION

Abstract
The bankruptcy of overindebted companies and cooperatives can be adjourned provided that there is hope of rehabilitation of financial condition. The hope of rehabilitation of financial condition should be displayed with a rehabilitation project. In this study, we try to give information about the scope of the rehabilitation project in adjournment of bankruptcy petition in light of relevant legal regulations, the views in literature and Supreme Court of Appeals decisions.

Keywords: Overindebtedness, bankruptcy, adjournment of bankruptcy, rehabilitation project

"EFFECTS OF COST CONTROL IN THE OPERATIONS OF ACCOMMODATION ENTERPRISES: A RESEARCH ON FIVE STAR ... more "EFFECTS OF COST CONTROL IN THE OPERATIONS OF ACCOMMODATION ENTERPRISES: A RESEARCH ON FIVE STAR HOTELS OPERATING IN MARMARA REGION

Abstract
The purpose of this study is to determine the effects of cost control in both managerial and accounting practices of accommodation enterprises. For this purpose, survey method has been applied to the 47 five star hotels with Tourism Operations Certificate that are operating in Marmara Region, which were described by the Republic of Turkey Ministry of Culture and Tourism. According to the survey results it is concluded that accounting and cost accounting play an important role along with operating activities in providing cost control in accommodation enterprises. In this study it is identified that especially establishing effective decision making structure and internal control system, raising awareness in cost-conscious among employees, shortening of service cycle time have positive impact on providing cost control.
Keywords: Cost, Cost Control, Accommodation Enterprises

ABSTRACT Stakeholders are frequently required to take decisions on companies. In the course of d... more ABSTRACT
Stakeholders are frequently required to take decisions on companies. In the course of decision making, the most tangible criteria to refer are the financial performances of those companies. The financial performance evaluation has become one of the most important debates for companies in today’s competitive environment. In this study we evaluated the financial performances of nine lodging companies listed in the Istanbul Stock Exchange (ISE) by using Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. We collected the data from financial statements of companies for four periods (between 2008-2011). We used the electronic archival financial statements of companies provided by ISE and applied the method by using twelve financial ratios that are frequently used in the literature. Then we evaluated company performances according to the results obtained. The results indicated that between 2008-2011, there was not a single company that steadily ranked first, that Petrokent Turizm A.S. (PKENT) was among the top three companies for four years and thus, for these periods, the company had the highest performance in terms of financial performance, and that Marmaris Altınyunus Turistik Tesisler A.S. (MAALT) had the highest performance of all its competitors in 2011.

Determination Of Publicly Held Lodging Companies’ Accounting Policies In Turkey ABSTRACT Fina... more Determination Of Publicly Held Lodging Companies’ Accounting Policies In Turkey

ABSTRACT
Financial statements arise as a result of the accounting policies that were selected by the business management. Lodging enterprises have numerous unique features which may affect their
accounting policies. In this study, it is aimed to determine the applied accounting policies of lodging companies which implement the Turkish Accounting and Financial Reporting Standards. For this purpose, the accounting policies of publicly held lodging companies are analyzed in terms of inventories, property, plant and equipment, revenue, the effects of changes in foreign exchange rates, borrowing costs, impairment of assets, provisions, contingent liabilities, contingent assets, intangible
assets standards and it is tried to determine the accounting policies applied. As a result, it is concluded that similar accounting policies were applied, explanations in the notes to the financial statements were not in a specific order and there were some deficiencies of notes to the financial statements in the analyzed companies.

Keywords: Accounting Policies, Accounting Standards, Lodging Companies