1163 SAYL KOOPERATIFLER KANUNU PDF

Important User Information: Remote access to EBSCO's databases is permitted to patrons of subscribing institutions accessing from remote locations for personal, non-commercial use. However, remote access to EBSCO's databases from non-subscribing institutions is not allowed if the purpose of the use is for commercial gain through cost reduction or avoidance for a non-subscribing institution. Abstract: The small industrial sites have been established in our country in order to overcome the environmental pollution and urbanization arising from the intensive industrialization of recent years. The small industrial sites are formed according to the Cooperative Act No The objective of this study is to examine the accounting applications of cooperatives formed according to the Cooperative Act No

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To browse Academia. Skip to main content. By using our site, you agree to our collection of information through the use of cookies. To learn more, view our Privacy Policy. Log In Sign Up. Murat Yercan. Ayse Uzmay. It is obvious that in the developed countries the sector is mostly dominated by strong producers organizations with a considerably high awareness level. Even when only European countries considered, the importance of the producers organizations in dairy cattle sector draws attention.

It is pointed out that the tasks of the producers organizations are not defined in accordance with the laws in Turkey and the competition between the producers is weakened. Essentially, which organization model is required for Turkey is studied, especially in order to formulate it according to the advanced models of organizations in developed countries.

In this study, Primarily, organizational structure on dairy cattle in Turkey is analyzed, afterwards situations in other countries especially in EU countries is taken into account and lastly suggested solutions about the problems on dairy cattle organizations in Turkey is highlighted. The Situation and Problems of Dairy Cattle Organizations in Turkey Organizations operating in dairy cattle in Turkey are divided into three groups in terms of legally.

Livestock Associations and Milk Producers Associations are organized as legal entities. The last group formed as joint-stock companies. Milk Producers Unions, are the specialized organizations on specific products and product groups in the scope of Law No.

However, the primarily problem is that the organizations are not established or performed for the needs of producers or breeders but the requirements of governmental organizations. Considering market share of the organizations in Turkey, even while milk production of DSYMB is in the first rank with This situation might be because of the subsidies of the government for producer associations is more than to other organizations Kumlu, This causes another problem of organizations in milk and dairy cattle in Turkey.

One of the significant organization problems in Turkey is that organizations tasks are not be focused on purposes of producers or breeders with considering solving their problems, and also are given attention only to establish the organization. Shareholders expectations differ due to the organizations with not well defined tasks and holding wide field objectives.

Kumlu, The purpose of this cooperative activities with confusion leads to failure to comply fully. While to share the same aim is sufficient issue for being shareholder for cooperatives, to be the owner of at least 5 cows except to share the same aim is required for DSYB membership.

Moreover, market-oriented production is required for the membership to Milk Producers Association. This situation provides an advantage for the shareholders of cooperatives but disadvantages for the members of DSYB and Milk Producers Associations.

Because, existence of the cooperative units in the villages increase the communication and possibility of profiting of the producers with the organizations.

Producer organizations have not received much attention as players in the sector in US. EU made reforms about milk policies and milk package has been implemented because of the adversities experienced recently.

Milk package is purposed for prevention of taking excessive share of one of the other actors in the supply chain. Milk package includes producer organizations and also inter-branch organizations.

Considering organizational structure of milk deliveries in EU after milk package came into force, milk deliveries are made through mostly processing and collecting cooperatives Figure 1. Particularly, milk deliveries are made by processing cooperatives with the contractual arrangements in Germany, Denmark, Holland, Ireland and Austria, Poland which are the developed countries on milk economics.

Source: EU, Commission, Breeding Associations are established by the farmers coming together who are breeding the same race as pure cattle.

The main purpose to prefer this kind of organizations is to carry out studies on genetic improvement of race so that breeding high efficiently dairy cattle which provide more income Uzmay ve Kaya, In this scope, identification and numbering of the animals, milk yield controls and artificial insemination, record keeping and assessments, genetic improvements, extension, purchasing extra breeding animals of the breeders, moreover animal welfare and animal protection for the animals registered in herd book are in the activity field of these organizations Uzmay ve Kaya, , ARD, Considering Breeding Associations in Germany, it is observed that the top corporation is National Breeders Associations and there are three types of organizations available for membership.

These are Pedigree Associations 31 units and 44, of recorded farms , Artificial Insemination Organizations 21 units and 79, of recorded farms and Yield and Quality Control Organizations 15 units and 53, of recorded farms ARD, As mentioned before, Breeding Associations in Germany are able to trade dairy cattle but are out of activity field on marketing milk.

It is observed that raw milk is marketed through collecting and processing cooperatives in developed countries on milk market as EU countries. Thus, the main aim of DSYB in Turkey should be through identification and numbering of the animals, genetic improvement, productivity and quality improvement. Subsidies on dairy cattle producer organizations in Turkey play an important role in organizational restructuring.

DSYB and Milk Producers Associations are subsided to make them powered in the past so that membership to these organizations increased to get maximum support Kumlu, Therefore, producers consider the current organizations as promotional and semi-official organizations so that they do not adopt them. The first requirement to be taken to avoid the organizational problems encountered in dairy sector in Turkey is, to define the organizational objectives well and clear and not to determine common field of activities.

Thus, market power of each other will not be weakened. Current organizations should have a mentality to act as if they were a single producer on the basis of province, district and village. Organizations in dairy cattle should be organized among themselves and formed to intensive organization model instead of spread model. They should make cooperation with other organizations and their upper units to have high marketing power therefore taking more active role in defined politics should be provided.

EU Commission, Development of the dairy market situation and the operation of the "Milk Package" Provisions, Report from the commission to the European parliament and the council, Brussels, Resmi Gazete. Producer Organizations in European Dairy Farming. Wageningen: Wageningen UR.

Kumlu, S. Uzmay, C. Related Papers. A model of civil society dialogue on dairy business for implementation of milk standards. Milk production trends and dairy development in Bangladesh. By Mohammad Mohi Uddin. By Nathaniel Makoni. Download pdf. Remember me on this computer. Enter the email address you signed up with and we'll email you a reset link. Need an account? Click here to sign up.

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