Value

Akaryakıt en temel enerji kaynağıdır. Hammadde, ısınma, aydınlanma gibi farklı amaçlarla kullanılan akaryakıtın, fiyat düzeyindeki değişmeleri birçok ekonomik sonuçlar doğurmaktadır. Bu temel ihtiyacın ithalatında uygulanan, Katma Değer Vergisi ve Özel Tüketim Vergisi ise fiyat değişimini belirleyen temel faktördür. Bu vergiler akaryakıt fiyatının belirleyicisi olduğu gibi, devlet için de önemli bir kaynak durumundadır. Bu çalışmanın amacı akaryakıt ithalinde uygulanan vergilerin, doğurduğu ekonomik sonuçların incelenmesi ve Türkiye’ nin uzun yıllardır süre gelen Avrupa Birliği hedefleri doğrultusunda, Avrupa Birliği ülkelerdeki akaryakıt vergi oranları ile Türkiye’de uygulanan vergi oranlarının mukayese edilmesidir.--------------------Fuel is the most basic energy source. Changes in the price level of fuel used for various purposes such as raw materials, heating and lighting have many economic consequences. The VAT and the Special Consumption Tax applied to the import of this basic...

A prerequisite for the calculation of the proportion of a legume’s nitrogen derived from the atmosphere (%Ndfa) using the 15N natural abundance technique (NA) is the determination of the B value (δ15N value for a legume when completely dependent on N2 fixation for growth). With this objective, Kabuli-type chickpea seeds were inoculated with Mesorhizobium ciceri, strain ISC-6, and an indigenous strain mixture (ISM) from the Guadalquivir Valley (southern Spain); and mayor-equina-type faba bean seeds were inoculated with Rhizobium leguminosarum strain ISL-19. Both legumes were grown in perlite with an N-free nutrient solution and in a growth chamber; uninoculated plants were also grown under the same conditions. Samples of the inoculated plants were collected at full flowering and maturity, analyzing total N and 15N content of the nodules, root, shoot and seeds. The seeds sown and uninoculated plants at wilting were also analyzed. The uninoculated chickpea and faba bean plants showed strong 15N discrimination in the remobilization of reserve proteins from the cotyledons to the shoot. Only 52% of the 15N from the chickpea seed and 46% from the faba bean seed were translocated to the shoot. The Bwhole plant value for both inoculated species (−1.44‰ in chickpea and −1.33‰ in faba bean) demonstrated the existence of a significant isotopic discrimination of N in the fixation of atmospheric N2. The Bshoot value did not show significant differences between full flowering and seed maturity for either species, which allowed field sampling to be performed for the calculation of %Ndfa between both growth stages. Each species presented different 15N discrimination for the different parts analyzed. In chickpea, strong discrimination was observed between the nodules (+3.11‰) and the rest of the plant (−1.67‰); this discrimination was less pronounced in faba bean and always with negative values between the underground parts (nodules and root, with a mean value of −0.75‰) and the shoot (−1.71‰). The Bshoot value obtained was −1.80‰ in chickpea and −1.71‰ in faba bean. However, given the importance of the amount of seed N in chickpea and faba bean, seed 15N contribution should be considered in the calculation of the Bshoot value using a mass balance model which considers 50% of this amount. In this case, the adjusted Bshoot values would increase to −2.05‰ and −1.89‰ in chickpea and faba bean, respectively.

Standard economic textbooks usually start with the assumptions that there exists • a set of representative consumers with exogenously given, fixed preference structures, • a set of representative production units with exogenously given, fixed production functions, • a set of identical market mechanisms determining a vector of endogenous prices enabling coordination of optimisation of the former two types of representative agents. Economic history shows that the last two hundred years of evolution in most advanced was mainly characterized by • an incredible change of dimensions and quantities of goods and services keeping preference structures in permanent flux, • an enormous amount of entry, exit and modification of production units and their corresponding production processes, • market mechanisms are constantly diversifying; the actual, observed price vector being the result of a multitude of market institutions that represent locally and temporarily frozen political and economic f...

This study deals with the value of travel time. It starts with a literature search for the topic and after that the contribution introduces the basic methodology of the value of travel time calculation on the base of the discrete choice model according to Becker and Evans. The issue public policy and the value of travel time is also dealt with. The value of travel time is documented on an example of a high-speed railway in China and the dime saving related to it.
Key words: value, travel time, transportation, transportation economics, marginal utility

One of the central features of Kant's moral theory is the sharp distinction he draws between the moral Tightness (legality) of actions and their moral worth or goodness (morality). As we know from the first pages of the Groundwork, the rightness of an action is determined by the conformity of the agent's maxim to the categorical imperative; the moral goodness or worth of an action is determined by the agent's motives, by whether the agent acted from the motive of duty or from some other (non-moral) empirical motive. Morally good actions must be morally right, according to Kant, whereas morally right actions are not necessarily morally good.

This report contains the results of four administrations of the Navy Core Values Survey. Trends in response patterns are identified, implications are discussed, and recommendations are made for further research. Background The Navy Core Values-Honor, Courage, Commitment-are a product of the Core Values Initiative (CVI) established by the Chief of Naval Education and Training (CNET). At the heart of a service-wide effort to strengthen the Navy as a values community, the CVI was conceived as a means of effecting a sea change in the central ethos that guides the conduct of people in the Navy.

Purpose – The purpose of this paper is to explore the relationship between service quality, the service encounter and the retail experience within a changing UK retail environment. Design/methodology/approach – Data were gathered from 40 customers and 20 staff of an established UK health and beauty retailer with a long-standing reputation for personal customer service. A qualitative analysis was applied using both a service quality and a customer value template. Findings – Customers focused more on the utilitarian features of the service experience and less on “extraordinary” aspects, but service staff still perceived that the customer encounter remained a key requisite for successful service delivery. Research limitations/implications – Recent environmental developments – involving customers, markets and retail platform structure – are challenging traditional service expectations. Practical implications – Retailers may need to reassess the role of the service encounter as part of t...

Abstract: Lean Thinking is a highly evolved method of managing an organization to improve the productivity, efficiency and quality of its products or services. The core principle it uses is that no work should be done unless it is going to create customer value.

Vaška situla ni bila najdena na ledini Nad lazom, kot navaja strokovna literatura od leta 1981dalje, ampak blizu groba vojščaka z dvogrebenasto čelado, ki je bil izkopan 11. 8. 1881 na ledini, ki jo Davorin Vuga imenuje Ronkarjeve drage in leži že tik pod železnodobno naselbino. Najstarejša omemba odkritja izvira s konca marca 1882. Najditelju Janezu Grilcu je kustos Kranjskega deželnega muzeja Dragotin Dežman zanjo odštel 18 goldinarjev in 30 vinarjev, v Slovenskem narodu pa je bila njena vrednost naslednje leto ocenjena na 18.000 goldinarjev. Čeprav se v novejši literaturi pojavlja datacija na konec 6. ali začetek 5. stoletja pr. n. št., je bila tako kot vsi drugi v podobnem slogu okrašeni predmeti (zlasti situle in pasne spone) izdelana v 5. stoletju oziroma v mlajšem delu certoške stopnje, kot je jasno pokazal Stane Gabrovec v petem zvezku Prazgodovine jugoslovanskih dežel (Praistorija jugoslavenskih zemalja 5, Željezno doba, Sarajevo 1987).
France Stare je leta 1955 v svojem katalogu Vače grobu z vaško situlo pripisal dve napačni zapestnici. V resnici je bila poleg situle ena sama, ki jo je Dežman leta 1883 tako natanačno opisal, da jo je bilo možno brez težav določiti. Gre za odlomek votle spiralne zapestnice, okrašene s snopi prečnih vrezov. Ta podatek je pomemben, ker so prav v mlajšem delu certoške stopnje nekateri vojščaki nosili po eno narokvico, zapestnico ali nanožnico.

In his report, the author intends to address to the phenomenon of scouting in its educational value, with a particular reference to the psychoeducational aspects (of the teenagers) from an ecological perspective, from that of the peer-education and within a preventive perspective. The starting point is the assumption that one of the fundamental challenges during the development of the youngster, in the school age, is connected to the ability of the educator to accompany him/her in seeking a healthy balance in his/her individual growth and socialization. Furthermore, the author offers some practical reflections based on the scout method in order to promote the teenager’s health, through a vision of the person who integrates his/her personal dimension (emotional, social, relational, and spiritual).

An extensive body of research in the natural and social sciences has assessed the social, economic, and ecological causes of tropical forest degradation and forests’ subsequent reduction in value. This article, however, takes the afterlives of degraded forests as its point of departure to ask how they are being reconsidered as valuable through conservation and development potential. Through a critical review of recent biophysical and social science literature on tropical forest degradation, this article first assesses the definitional and methodological foundations of tropical forest degradation. It then suggests that recent scholarship on the reincorporation of waste and wasteland into capitalist circuits of production offers one route to consider the value of degraded forests. Finally, this article reviews some of the ways in which these tropical forests are being considered economically and/or ecologically valuable through current conservation and developmental trajectories.

Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh mutasi jabatan dan kepuasan kerja terhadap kinerja pegawai. Riset dilakukan di Kanwil DJP D.I Yogyakarta.Cara pengambilan sampel melalui teknik purposive sampling pada 58 pegawai.Data primer diambil melalui kuesioner yang disebar di google form. Analisis data dengan teknik statistik  multiple regression dengan bantuan SPSS 22 software. Hasil penelitian menemukan (1) ada pengaruh positif dan signifikan mutasi jabatan terhadap kinerja pegawai.(2) ada pengaruh positif dan signifikan kepuasan kerja terhadap kinerja pegawai. (3) secara simultan ada pengaruh positif dan signifikan mutasi jabatan dan kepuasan kerja terhadap kinerja pegawai.Selain itu kepuasan kerja terbukti  memberi pengaruh yang lebih besar dibanding mutasi jabatan terhadap kinerja pegawai Kanwil DJP D.I Yogyakarta. Kepuasan kerja terbukti lebih dominan mempengaruhi kinerja pegawai.

The business environment of Finnish sawmill industry has changed notably since the 1990s. As a result of these changes, maintaining competitiveness and acceptable business success in sawmilling is more challenging than before. Manufacturing higher-priced value-added timber products has been highlighted as the main option for achieving sustainable financial performance, but its outcome has not been studied previously. In this paper, the effects of cost- and value-added components on the firm-level financial performance of 27 large- and medium-sized Finnish sawmills in 2000–2004 are evaluated by using regression analysis. The proportions of material and salary expenses of turnover are applied as measures of relative cost-efficiency. The commitment to value-added creation is assessed by the share of investments and value-added of the turnover. The results indicate that cost-efficiency indicators explain shorter-term financial performance better, than value-added creation, which affects longer-term financial performance and future turnover growth. Thus, from the managerial point of view, in the short term, cost-efficiency is a prerequisite for the business, while in the long term, value-added creation is also needed to support the economic sustainability of the business.

 Demands for restitution of cultural artefacts and relics raise four main issues: 1) how claims to cultural property can be justified; 2) whether and under what conditions demands for restitution of cultural property are valid — especially when they are made long after the ...

CEOs and CFOs put themselves in a bind by providing earnings guidance and then making decisions designed to meet Wall Street's expectations for quarterly earnings. When earnings appear to be coming in short of projections, top managers often react by suggesting or demanding that middle and lower level managers redo their forecasts, plans, and budgets. In some cases, top executives simply acquiesce to increasingly unrealistic analyst forecasts and adopt them as the basis for setting organizational goals and developing internal budgets. But in cases where external expectations are impossible to meet, either approach sets up the firm and its managers for failure.Using the experiences of several companies, the authors illustrate the dangers of conforming to market pressures for unrealistic growth targets. They argue that an overvalued stock, by encouraging overpriced acquisitions and other risky, value-destroying bets, can be as damaging to the long-run health of a company as an undervalued stock.Putting an end to the “earnings game” requires that CEOs reclaim the initiative by avoiding earnings guidance and managing expectations in such a way that their stocks trade reasonably close to their intrinsic value. In place of earnings forecasts, management should provide information about the company's strategic goals and main value drivers. They should also talk about the risks associated with the strategies, and management's plans to deal with them.