P.443. What does check mean, explain?
C.443. For immediate payment of all or part of a receivable or a previously deposited money on behalf of himself or another check to the payment order written to the bank is called. Checks are a means of payment and are bills of exchange that must be paid when seen, but in commercial life, a future date is written on the checks and maturity is created. Checks can be written on banks and private financial institutions. Issuing bad checks is a crime. Bad checks are not paid by the issuing bank. In a check, there are three parties, namely the issuer of the check, the creditor holding the check, and the drawee bank that will pay the check: Checks are paid within the submission period. The submission period for our country; It is 10 days at the place of cut and one month at places other than the place of cut. For example, if a check whose place of drawing is in Ankara is to be paid in Ankara, it must be presented to the bank within 10 days. If it is to be paid in Kayseri, it must be presented to the addressee bank within one month. Checks are issued in two ways: to the name (name) and to the bearer (to the bearer).
- A-Nama check
- B- Bearer check
P.444. What does Concise Declaration mean, explain and give an example?
C.444. Rent, accountant's fee, attorney's fee, taxes withheld from the employee's salary, etc. It is the declaration used in reporting the taxes to the tax office on the basis of their tax bases. The taxpayer who submits the withholding declaration is not the taxpayer, but the taxpayer, because withholding tax, that is, deduction from the source, is made from the related parties. Due to the responsibility of taking and depositing the deductions made from the relevant person or organization to the tax office, these people are called taxpayers. For example, a business owner deducts 750 TL from the retired person (150 TL x 750% = 20 TL) and pays 150 TL from the retired person of a workplace where a business owner keeps a gross 600 TL. . He pays this 150 TL deducted by notifying the tax office with a concise declaration. Nothing has changed here for the business owner. By paying 600 TL to the owner and 150 TL to the tax office, he has paid 750 TL in total, but he acts as an intermediary in the payment of the tax.
p.445. What does Value Added Tax Return mean, explain with an example?
C.445. Value added tax is an indirect tax. Merchants who sell goods and services issue invoices and documents that replace invoices due to the sales process. They collect the goods and services price and VAT amount appearing on the document from the people they deliver. This VAT is the calculated VAT. When they buy goods and services, they pay the other party the cost of goods and services and VAT. This VAT is within the scope of the VAT to be deducted for the payer. The VAT calculated for each period is compared with the VAT to be deducted. If the calculated VAT is greater than the VAT to be deducted, the difference is paid to the tax office. In other words, if the VAT collected by the enterprise is more than the VAT paid, the difference is paid to the tax office. For example, suppose that the business has collected 1 TL VAT with the invoices it has issued to the customers due to its 600-month sales. Again, in the same month, he paid 380 TL VAT for the goods he bought and the expenses he made. In this case, 220 TL (600 TL – 380 TL) must be paid with a VAT declaration.
P.446. What is the Provisional Tax Return, please explain?
C.446. Provisional Tax Declaration: It is the taxation of quarterly earnings of taxpayers. Taxpayers are obliged to deposit their accrued taxes with the provisional tax return 4 times a year in quarterly periods to the tax office to which they are affiliated.
P.447. What is the Annual Income Tax Return, please explain?
C.447. It is a declaration in which a natural person (a sole proprietorship) declares his annual income. It is the declaration of the income and income obtained within a calendar year from the income elements listed in the Income Tax Law by the taxpayers with an annual declaration, unless otherwise stipulated. It is obligatory to declare the incomes that need to be declared by collecting them in the annual declaration. Income taxpayer entrepreneurs do not pay taxes at a standard rate, the tax they will pay is divided into tax brackets. The tax rate will be in whichever of these segments the income of the person falls. These rates are updated annually by the revenue administration.
p.448. What does Corporate Tax Return mean, please explain?
C.448. Corporate Tax Declaration: It is a declaration in which capital companies declare their annual income. In our country, capital companies pay 20% of their annual income as corporate tax.
S.449. From which sources do businesses obtain the personnel they need?
C.449. Businesses use internal and external resources to find the personnel they need.
Q.450. What does internal human resources mean, explain?
C.450. In-house resources: In case of leaving the personnel at any level, this is the assignment of a personnel from within the enterprise to the vacant staff. In this case, a successful staff member closest to the vacated staff is appointed. If the business first resorts to in-house resources in times of need, the employee will work hard and willingly to achieve the goals of the business, knowing that one day he will be rewarded for his work and will be promoted.
S.451. What does non-business human resources mean, explain and what are they?
C.451. Some of the external sources that businesses use to find personnel are:
- A-Employment and Employment Agency (Turkish Employment Agency)
- B- Spontaneous application
- C- Business database
- D- Recommendations of the employees in the enterprise
- D- Internet, newspaper, e-mail etc. postings
- E- Consulting firms
- F- Trade unions and professional organizations
- G- Educational institutions and internship applications
- H- Executive searches (headhunting)
S.452. Explain how to select and recruit personnel in enterprises?
C.452. Personnel selection is the process of selecting and placing the most suitable candidate for the job by comparing the characteristics of the individuals with the characteristics of the job. Constantly developing technological innovations and rapidly increasing competition conditions have made it necessary for businesses to find suitable personnel for the job. For this reason, it is extremely important to determine the most suitable candidate among the candidates who apply for the job and to bring this individual to the enterprise. Personnel selection begins with determining the jobs that need personnel in the enterprise. Then the job requirements are prepared and the profile of the job is created accordingly. According to the profile, the most suitable personnel criteria for the job are determined. If there are personnel who meet these criteria in the enterprise, this personnel is assigned for that job. If there is no personnel who meet the criteria, studies are started to find new personnel.
S.453. After businesses identify the candidates they are considering hiring, they choose among the candidates. What are the methods that businesses use when selecting personnel, please explain?
C.453.
- A-Job interview (interview): It is the most used method by almost all businesses. Generally, a face-to-face interview is made with the personnel who are considered to be recruited by the person responsible for human resources in the enterprises and it is tried to determine whether the person applying to the enterprise has the features that the enterprise is looking for. Recruitment decision is made accordingly.
- B Tests: Generally, large enterprises can use many tests for different purposes for the personnel they will hire. Accordingly, it is tried to determine whether the person applying for the business has the features that the business is looking for. Some of these tests are:
- 1- Intelligence Tests 2- Ability Tests 3- Interest Tests 4- Personality Tests
Q.454. How is the decision to be accepted for personnel recruitment in enterprises, please explain?
C.454. Among the candidates who have successfully completed the selection process and have no problems with the health check, the decision to select the candidate to be recruited begins. While making the selection decision, all the characteristics of the candidates, job descriptions and competencies of the candidate should be compared and analyzed. The evaluation of the candidate should be made impartially, without prejudice and carefully.
S.455. What methods are used when making the decision to recruit personnel in enterprises, and what are they?
C.455.
- A-Simple method: From the personnel selection function to the decision stage, the information and impressions obtained about the candidate are evaluated, converted into points and ranked. The selection decision is made considering that the person with the highest score is the most suitable person.
- B- Comparative method: In this method, selectors make a selection decision by making comparisons according to some criteria. For example, the information in the job application form of the candidate is compared with the information of a personnel who has successfully done the same job, or the exam results are compared with the results of the previous periods.
- Q.456. What does onboarding training/orientation of recruited personnel mean?
C.456. Businesses take their newly recruited personnel into the onboarding program to make them a part of the business and the business as soon as possible. On-the-job training is the training that is applied to newly recruited personnel before they start working or in the first days of their employment. The purpose of orientation training; acquiring the attitudes and knowledge required by the job, gaining intellectual and physical skills, ensuring the adaptation of the new employee to the job and the business as soon as possible. New employees in orientation training; by the first supervisor, an expert or a senior employee, they get to know the workplace and other employees they will work with and the job they will do.
P.457. What are the general information given in the orientation training, please explain?
C.457.
- A- Introduction of the business: Establishment story of the enterprise, organizational structure, management steps, types of products produced by the enterprise and production process, policies, security regulations, etc. information on the subjects.
- B- Disclosure of personnel rights: Wages to be paid to personnel, pay days, leaves, working hours, break periods, training opportunities, insurance arrangements, pension rights, etc. information on the subjects.
- C- Transfer of work-related information: Information is given about the purpose of the work to be done, its location, its relationship with other works, other units where the personnel will work, the place of work and the introduction of production technology, the duties that make up the job, and the authorities and responsibilities required by the job.
- C- Introduction: new staff; they are introduced to the relevant managers, union representatives, colleagues and education personnel.
Q.458. What does age mean in humans?
C.458. Age: For good learning to occur, the organism must have reached the necessary age to learn that behavior. For example, in order for a person to learn to walk, they must be around 9 months old.
Q.459. What does intelligence mean in humans?
C.459. Intelligence: Some people may not be able to learn even if they are mature in age because they may not have reached enough maturity mentally. Mental maturity is generally considered with the concept of intelligence. Although there is no definition that everyone can agree on, intelligence can be defined as "the power to adapt to new situations".
Q.460. What does learning mean?
C.460. Learning is the process of acquiring new behaviors or changing old behaviors as a result of an individual's experience or interaction with the environment, depending on his/her maturity level.
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