Barter Economy

Together with the present economic ties between Russia and Pakistan, this study seeks to assess the practical use of barter trade agreements augmented with cryptocurrency. The objective is to learn how these changes might enable the two nations to better their economic sustainability. By enabling the export of goods without money, the barter trade MoU negotiated recently between Pakistan and Russia is projected to help both countries to improve their economic ties. This program seeks to address the economic sector issues of Pakistan and also assist Russia exporting their goods. The study helped to analyze the nature of, and driving forces behind change in, economic relationships from the perspective of International Political Economy (IPE). This paper asks important issues: How can barter trade agreements be better implemented for more efficient flow of goods between Pakistan and Russia? Better policy, improved business relationships, and advanced technology in the trade processes might be needed for implementation improvement. The research is mainly ‘qualitative’ and uses case studies, the opinions of key informant experts, and policy documents to grasp the present condition of barter trade systems and multimedia digital currencies. This approach simplifies understanding of all the practical applications of the techniques and their natural complexity. This study's value lies in its attempt to shed light on the sort of commerce circuits that could assist to strengthen the already existing ties between Russia and Pakistan.

E n Rusia, la transición de una economía de planificación central a una economía de mercado exigía establecer las condiciones necesarias para transformar la gestión empresarial, uno de cuyos elementos vitales era la privatización de las empresas estatales. No obstante, era obvio que las esperanzas de una transformación del sistema económico, luego de más de seis décadas de economía planificada, no se cumplirían sin algunos cambios en el ámbito microeconómico. El mero cambio exógeno de la estructura legal de propiedad -es decir, de una regla formal-sin que los gestores de las empresas asimilaran el cambio y sin transformar las reglas informales existentes sería estéril, pues la interacción entre reglas formales e informales condiciona el éxito o el fracaso de la transformación de cualquier sistema económico. Pese a que la privatización impuso una estructura de propiedad predominantemente privada, la conservación de las estructuras de propiedad interna -debido ante todo a la continuidad de los directores tradicionales-ha reproducido las reglas informales heredadas del sistema de planificación centralizada -centradas en la "ética de negocios"-que facilitan la supervivencia de las empresas a través de fuentes descentralizadas de laxitud. Aunque las empresas estatales se privatizaron, han reproducido "mecanismos paternalistas" para adaptarse al nuevo entorno económico y superar las restricciones financieras impuestas por la privatización. En los últimos años, las empresas rusas, especialmente en el sector industrial, han cambiado de facto la forma de operar, para prote-

No, the original barter theory of the origins of money ("the barter story" for short) has not been rejected. What has been rejected is a narrowly specific, and apparently parentless, version of the barter story based on the standard neoclassical synthesis modelling assumptions of homo oeconomicus and fully-fledged market economies. As in all other myths, the myth of the rejection of the barter story contains a grain of truth, namely, that the actually lived human communities are much more complex and nuanced than assumed by the standard neoclassical synthesis economics rendition of the story. These grains of truth, as valuable and helpful as they can be for the improvement of economics, cannot change the conclusion that the original barter story remains standing.

The exchange of shoe-last axes from agrarian communities in Northern Europe and the impact these exotic objects had upon the hunter-gatherer communities of the Late Ertebølle Culture is discussed in this article. Particular emphasis is placed upon the question whether these shoe-last axes were exchanged for fur and antler between hunter-gatherers and their neighbouring agrarian communities in an exchange net- work during the 5th millennium BC. The appearance of new specialised hunting camps characterised by the dominance of fur-bearing animals and roe and red deer can be observed at some Late Ertebølle sites, which is synchronous with the increase in the importation of shoe-last-axes. Is this changed behaviour the hunter-gatherers’ commercialised response to the demands of agrarian communities to acquire fur and ant- ler, combined with the hunter-gatherers’ own desire to gain access to the shoe-last axes?
Some of the shoe-last axes show almost no signs of usage, indicating they were of prestigious status, but most of the shoe-last axes found at the Late Ertebølle sites show signs of functional, typically heavy, usage and were possibly used as wedges in large-scale and more intensive wood working. The building of larger hut structures would have improved the possibilities of gathering more people during specific times of the year. Longer dug-out canoes would have increased the logistical possibilities of transporting goods over greater dis- tances and expanded the exchange networks of these hunter- gatherers. The construction of large, stationary fishing traps secured an increased economic surplus within these hunter- gatherer societies. The behaviour of these practices suggests that hunter-gatherer communities became more complex, a process which was synchronous with increased direct and indirect contacts with neighbouring agrarian communities in Northern Europe. The shoe-last axes and their exchange are interpreted as mediators of change, and the transactions of the axes could lead to a barter economy and a new awareness of the concept of value within these hunter-gatherer commu- nities.
More studies of the scale of the different exchanged objects between agrarian and hunter-gatherer communities are, however, needed in order to confirm the initial observations and interpretations in this article.

Digital currencies, including cryptocurrencies like Bitcoin and Ethereum, have emerged as transformative forces in the global financial system. Central banks have also entered the arena, with nations such as China pioneering Central Bank Digital Currencies (CBDCs). As of 2023, more than 90 central banks globally were researching or piloting CBDCs, signaling a shift towards digital monetary systems. However, the rapid rise of cryptocurrencies has raised questions about financial stability, regulatory frameworks, and their potential to displace traditional fiat currencies like the U.S. dollar, which remains the world's primary reserve currency. Economic and Regulatory Implications: Cryptocurrencies have gained traction due to their decentralized nature, promising lower transaction costs and financial inclusion. Yet, they face significant challenges, including volatility, environmental concerns, and susceptibility to misuse in illicit activities. Governments worldwide are grappling with the dual challenge of regulating this nascent sector while fostering innovation. Meanwhile, major corporations have started accepting cryptocurrencies, reflecting their growing integration into mainstream financial systems. However, critics argue that the volatility and speculative nature of cryptocurrencies make them unreliable as a stable medium of exchange.

While Prices and Production established Hayek's reputation as a business-cycle theorist, Sraffa's 1932 review was instrumental in turning opinion against Hayek. A key argument of Sraffa's was that Hayek's idea of a natural rate of interest, reflecting only real relationships, was incoherent, because, without money, there is a multiplicity of commodity own rates, none of which can be identified as the natural rate. Although Hayek failed to respond effectively to Sraffa, Ludwig Lachmann later observed that Keynes's treatment of own rates in the General Theory undercut Sraffa. Own rates cannot deviate from each other by more than expected price appreciation plus the cost of storage and the service flow provided by the commodity, anticipated asset yields being equalized in equilibrium. Thus, on Keynes's analysis, the natural rate is welldefined. However, Keynes's own-rate analysis only partially rehabilitates Hayek. There being no inflation rate under barter, a unique money natural rate cannot be specified.

Two theories have prevailed in the economic literature about the origins of money. According to the commodity theory of money, money has spontaneously emerged from the barter economy. In credit theory of money, since money is defined as an abstract unit of measurement, the origin of money coincides with the origin of writing. Credit money theory shows that the first standardized money of account emerged from ancient Egypt, Mesopotamia, and Greece due to the need for accounting records of payments and receipts of the central institution (government-temple). Once the general unit of account is established, credits and liabilities can be called in monetary units, thus we can reach the historical origins of money. This paper uses analytical-descriptive and documentary research methods to explain the incorrect reasons of the commodity theory of money. Eventually, the origin of money is expressed from the point of view of the credit theory of money.
JEL Classification: E40, B52, N00, N10, N20

The purpose of this study is to investigate whether the tax burden of foreign firms in the control of MNCs operating in Turkey differs from the local firm. For this purpose, the ratio of tax base / sales and tax base / assets of the first 1000 domestic and 100 foreign firms in terms of sales and asset size are compared. As a result of comparison, foreign MNCs declared less tax income than those of domestic firms. With regression analysis, it was researched whether this difference was caused by transfer pricing, but no significant finding was found.

Kuresellesme sureci ile birlikte cesitlenen pazarlar ve artan is olanaklari, kucuk buyuk tum isletmeleri dunya yonelimli faaliyette bulunmaya tesvik ederken, kuresel rekabet, ozellikle kucuk ve orta olcekli isletmelerin (KOBI) ayakta kalabilmelerini saglayacak ozelliklere sahip olmalarini gerektirmektedir. Turkiye ekonomisi icerisinde sayi, uretim hacmi ve istihdam gibi acilardan buyuk agirliga sahip olan, ancak yonetim, finansman, ihracat-pazarlama, teknoloji ve verimlilik gibi konularda onemli acmazlari bulunan KOBI’lerin, rekabetci ozeliklere sahip olabilmelerinin en kolay yolu olarak orgutlu hareket etmeleri gorulmektedir. Bu dogrultuda, Sektorel Dis Ticaret Şirketleri (SDŞ) modeli, KOBI’lere ihracatta olcek ekonomileri yaratarak, sinerjik avantajlar saglayabilecek bir orgutlenme bicimi olarak onerilmekte ve tesvik edilmektedir. Ancak, dis ticarette dogal olarak farkli para birimleri kullanilmaktadir. Bu da ulke paralarinin birbirleri karsisindaki deger degisimlerine bagli olara...

POUR CITER CE TEXTE Jérôme Maucourant. Figures du néomodernisme - le marché est-il un signifiant vide ?. Roman, Yves ; Dalaison, Julie. L’économie antique, une économie de marché?, Mémoires de la Société des amis de Jacob Spon, pp.17-47, 2008. ฀halshs-00258493฀

EXTRAIT
Certes, il ne s’agit pas de sous-entendre qu’un tel système de marchés autorégulateurs ne connaîtrait pas de crise : c’est tout l’enjeu de l’analyse hétérodoxe, dans laquelle nous nous inscrivons, de montrer que le marché comme principe organisateur de l’économie, c’est-à-dire le « Grand Marché » ne peut seul produire les conditions de sa régulation. Le courant « hétérodoxe » en économie soutient l’hypothèse selon laquelle le Marché ne produit pas spontanément les institutions qui sont la condition sine qua non de fonctionnement des marchés concrets ; c’est ici qu’une sociologie de l’économie ou une économie vraiment politique est nécessaire pour rendre compte de la construction sociale des marchés et de leur inscription dans des rapports de force qui structurent la société. C’est pourquoi il est fréquent que les économistes hétérodoxes soient ouverts à d’autres disciplines, comme l’histoire ou l’anthropologie, de façon à mieux asseoir les fondements mêmes de leur discipline (...) Nous montrerons, dans une première partie, que les habits neufs du vieux modernisme sont parfois de retour en égyptologie : B. Menu rejette toute considération anthropologique, l’économie de marché apparaissant comme un trait spontané de toute société non strictement «primitive». La question monétaire devient alors un enjeu théorique de taille. En effet, le néomodernisme s’attache, dans ce cas, à faire de la monnaie une marchandise pour en nier la dimension institutionnelle, afin de plaquer dans la réalité historique les préjugés d’une anthropologie aussi implicite que naturaliste. Dans une seconde partie, nous tenterons de préciser notre conception du néomodernisme en voie de construction. Celui n’est pas un simple retour au postulat du marché autorégulateur pour l’Antiquité : il intègre, au moins en principe, parfois de façon seulement implicite, certains développements de la science économique. Le néomodernisme tente de partir de façon assez rigoureuse de l’hypothèse de rationalité comme elle existe en économie. Ce sont les apports et les difficultés, parfois les apories, de cette nouvelle approche modernisante que nous évoquerons, suite à quelques controverses soulevées par le livre de D. Rathbone. Nous essaierons de montrer que ce néomodernisme, même s’il a produit indubitablement de la connaissance, nous semble une voie sans issue.

TO QUOTE THIS PAPER Jérôme Maucourant, "Polanyi on institutions and money: An interpretation suggested by a reading  of Commons, Mitchell and Veblen". Adaman, Fikret; Devine, Pat. Economy and society : money, capitalism and transition, Black Rose Books, pp.150-171, 2001, Critical Perspectives on Historic Issues.  hal-00558710฀

EXTRAIT "The purpose of this contribution is to suggest an interpretation of the substantivist thought initiated by Karl Polanyi. An approach such as this is concerned with « historical economics », in the sense that substantive concepts are the result not of a retrospective projection of modern bias but of an attempt to apprehend universal categories of economic analysis in order to clarify the true particularities of different economic systems1. The point is to show that the coherence of institutionalist thought founded by economists such as Mitchell, Commons and Veblen are in agreement the reflexions of Karl Polanyi who thinks of money as an institution that embeds the economy into social relationships. In this analytical framework, stripping money of its institutional character and trying to reduce it to a commodity is bound to create chaos".

Bu çalışmanın amacı, KOBİ'lerin ekonomiye sağladıkları katkılardan hareket ederek KOBİ'lerin ekonomideki önemini ortaya koymak ve diğer kuruluşlarla olan ilişkilerini incelemektir. Günümüz işletmelerinin birçoğunu KOBİ'ler oluşturmaktadır. Bundan dolayı, küçük ve orta büyüklükteki işletmelerin ekonomiye önemli katkıları olmaktadır. Gelişmekte olan birçok ülke, üretimin ve istihdamın önemli bölümünü sağlayan KOBİ'lerin gelişebilmesi ve rekabet güçlerinin artabilmesi amacıyla, alternatif finansman kaynakları kullanmaktadır. Bu yüzden, KOBİ'lerin finansman sağlamada tercih ettikleri metotlar ve kullandıkları alternatif finansman kaynaklarını geliştirmeleri ve kullanmaları olumlu etki sağlayacaktır. Firmaların gereksinim duydukları mal ya da hizmetin, nakit para yerine, üretilen mal ve hizmetle ödenmesi olarak tanımlanan barter sistemi, iç ve dış ticaret işlemlerine uygulanan ve özellikle kısa vadeli mal satışlarında başvurulan factoring, sabit sermaye yatırımlarının çok kısa sürede gerçekleşmesine, yatırım tutarının uzun vadede kira öder gibi ödenmesine imkân veren finansal kiralama gibi birçok alternatif kaynak söz konusu olmaktadır.

Bu çalışmanın amacı, KOBİ'lerin ekonomiye sağladıkları katkılardan hareket ederek KOBİ'lerin ekonomideki önemini ortaya koymak ve diğer kuruluşlarla olan ilişkilerini incelemektir. Günümüz işletmelerinin birçoğunu KOBİ'ler oluşturmaktadır. Bundan dolayı, küçük ve orta büyüklükteki işletmelerin ekonomiye önemli katkıları olmaktadır. Gelişmekte olan birçok ülke, üretimin ve istihdamın önemli bölümünü sağlayan KOBİ'lerin gelişebilmesi ve rekabet güçlerinin artabilmesi amacıyla, alternatif finansman kaynakları kullanmaktadır. Bu yüzden, KOBİ'lerin finansman sağlamada tercih ettikleri metotlar ve kullandıkları alternatif finansman kaynaklarını geliştirmeleri ve kullanmaları olumlu etki sağlayacaktır. Firmaların gereksinim duydukları mal ya da hizmetin, nakit para yerine, üretilen mal ve hizmetle ödenmesi olarak tanımlanan barter sistemi, iç ve dış ticaret işlemlerine uygulanan ve özellikle kısa vadeli mal satışlarında başvurulan factoring, sabit sermaye yatırımlarının çok kısa sürede gerçekleşmesine, yatırım tutarının uzun vadede kira öder gibi ödenmesine imkân veren finansal kiralama gibi birçok alternatif kaynak söz konusu olmaktadır.

Money, nearly all textbooks say, was invented to facilitate the exchange of goods. For almost 150 years, ethnologists have been looking for empirical evidence that supports this barter theory of money. But they have never found it. Then it was postulated that, because coins were engraved, inventors of money must have first mastered metalworking and writing. This theory, too, could not be confirmed. For example, the people of feudal Mycenae, which is older than the earliest Greek coins, were able to write and produce perfectly round plates of gold. And yet, they never created money. Already in antiquity, however, Lucretius left us a clue. He reported that money appeared where property existed. But he did not show how the two are connected. Let's make that connection now. Property is added as a title (something immaterial) to the possession of material things, which even animals claim and defend. However, the possession of a field or pasture is not automatically property. Property is the documented title to the field or pasture. With this property title money can be backed or-in the function as collateral-credit can be secured. Thus, money is not created for reasons of convenience, nor to ease the movement of goods. The money creators continue to produce grain and cattle when they encumber the property title to their fields or pastures to back money. Not a single good leaves their company when they are lending money. Early coins (with little intrinsic value) were symbols for grain (such as small sickles) or livestock (such as small bronze cattle). They returned to the issuer when the debtor paid his loan. Proprietors, in contrast to mere possessors, can perform two completely different operations at the same time. Using the possession of their pasture, they can milk their cows and turn the milk into cheese for consumption or sale against money. At the same time, they can pledge their property title to the pasture to obtain money via credit. The issuers of money must forego the unrestricted use of their property. It must be kept ready to guarantee the value of the coins issued against it. Only when the coins can be redeemed for property will they be universally accepted. As compensation for this temporary loss of control over their property, the issuers of money demand interest. Economic operations-issuing money, charging interest, buying, selling, giving credit, pledging collateral, and enforcing agreements-are thus carried out with property. Therefore, they are absent where only possession exists. They disappear entirely where property is abolished. An important reason why economists are unable to explain money is the lack of an explanation for the origin of property. These twin failures are due to the scholarly neglect of archaeological stratigraphy, in which the property-based Greek polis of free men stands directly (and not separated by a dark age) on the ruins of the possession-based Mycenaean system with its command over serfs (slides 19-23).

Kuresellesme sureci ile birlikte cesitlenen pazarlar ve artan is olanaklari, kucuk buyuk tum isletmeleri dunya yonelimli faaliyette bulunmaya tesvik ederken, kuresel rekabet, ozellikle kucuk ve orta olcekli isletmelerin (KOBI) ayakta kalabilmelerini saglayacak ozelliklere sahip olmalarini gerektirmektedir. Turkiye ekonomisi icerisinde sayi, uretim hacmi ve istihdam gibi acilardan buyuk agirliga sahip olan, ancak yonetim, finansman, ihracat-pazarlama, teknoloji ve verimlilik gibi konularda onemli acmazlari bulunan KOBI’lerin, rekabetci ozeliklere sahip olabilmelerinin en kolay yolu olarak orgutlu hareket etmeleri gorulmektedir. Bu dogrultuda, Sektorel Dis Ticaret Şirketleri (SDŞ) modeli, KOBI’lere ihracatta olcek ekonomileri yaratarak, sinerjik avantajlar saglayabilecek bir orgutlenme bicimi olarak onerilmekte ve tesvik edilmektedir. Ancak, dis ticarette dogal olarak farkli para birimleri kullanilmaktadir. Bu da ulke paralarinin birbirleri karsisindaki deger degisimlerine bagli olara...

Money is one of humankind's most remarkable innovations. It makes it possible to trade products and services across great geographic distances, between people who may not know each other and have no particular reason to trust each other. It can even be used to transfer wealth and resources over time. Without money, trade and commerce-all human economic activity, really-would be severely constrained in terms of time and space.

The research for this paper was supported by the Division of Global Analysis and Projections of the World Bank. The author are grateful to H. Farzin and to W. Fleissig , for comments and suggestions. The opinions and results reported in this papers are those of the authors, and do not represent those of the World Bank .

Özet
Koronavirüs (Covid-19) salgını Çin’de ortaya çıkan, kısa sürede tüm dünyaya yayılan 1
milyondan fazla kişiye bulaşmış bir hastalıktır. Bu çalışma hazır yemek üreten firmaların Covid19 salgınından ne derece etkilendiğini ve varsa almış oldukları tedbirleri belirlemeyi
amaçlamıştır. Çalışmanın verileri Marmara Bölgesi’nde faaliyet gösteren yemek firmaları
yetkililerinden elde edilmiştir. Çalışma sürecinde 23 firma yetkilisine ulaşılmış, yoğunluktan
veya bilgi vermek istemeyenler düşüldükten sonra kalan 14 katılımcıdan elde edilen verilerle
analizler yapılmıştır. Analizler sonucunda firmaların kapasite düşüş oranları tespit edilmiştir.
Firmaların sektörde yer aldıkları sürenin fazla olmasının kapasite düşüşüne karşı bir önlem
alamadıkları anlamına geldiği görülmüştür. Firmaların tamamının salgın dolayısıyla
hizmetlerinde insan sağlığını koruyucu tedbirleri aldıkları tespit edilmiştir.
Abstract
The coronavirus (Covid-19) epidemic is a disease that occurs in China and spread to more than 1
million people in a short time. This study aimed to determine the extent to which the catering
companies are affected by the Covid-19 outbreak and the measures they have taken, if any. The
data of the study were obtained from the authorities of the food companies operating in the
Marmara Region. During the study process, 23 company officials were reached, and after the
busy or those who did not want to give information were deducted, analyzes were made with
the data obtained from the remaining 14 participants. As a result of the analysis, the capacity
decrease rates of the firms were determined. It has been observed that the excessive period of
time in which the companies take place in the sector means that they couldn't take any measures
against the decrease in capacity. It has been determined that all firms take precautions to protect
human health in their services due to the epidemic.

Barter, bir firmanın satın aldığı mal ve hizmetin bedelini kendi ürettiği mal veya hizmetle geri ödemesidir. Para olmaksızın yapılan, sahip olunan mal ve hizmete karşılık, ihtiyaç duyulan mal ve hizmetin satın alınması işlemidir. Bu sistemde de para kullanılmaktadır. Ancak diğer ticari işlemlerden farklı bir işlevi vardır.

The objective of this paper is to examine certain conditions for the persistence of some forms of traditional exchange in tribal societies in the process of their encapsulation into a capitalist world system. Specifically I am concerned with the resilience of traditional trade (or barter or commodity exchange) to capitalist penetration in one part of Highland New Guinea. Given the powerful forces which imposed a market and colonial political economy on a plethora of small, autonomous tribal polities, and the general peasantization o,f rural dwellers (Amarshi, Good and Mortimer 1979), this persistence is something of a mystery. This is the more so when one bears in mind the rapid collapse of similar trading systems in much of Nerr Guinea and elsewhere. I argue this collapse was essentially brought about by the monetization of the economy; by the transformation of a pre-capitalist tribal political economy into one peripherally attached to a capitalist system, where the external relations of self-s,uffrcient rural communities are articulated in terms of market principles.

Analyses of material exchanges have concentrated on ceremonialized forms. Approaches to trade are poorly developed and are materialist and utilitarian. After presenting a distinction between prestations and trade based on actors' interpretations, this paper explores aspects of the sociable dimensions of Maring trade. While trade is indigenously defined as self-interested and pragmatic, it actually has the capacity to express and construct social relationships through the appearance of generosity in otherwise balanced transactions. [economic anthro- pology, exchange, trade, generosity, New Guinea, Maring

BIR FINANSMAN TEKNIGI OLARAK BARTER SISTEMI ISLEYISI VE TÜRKİYE’DEKİ BARTER UYGULAMALARI - YÜKSEK LİSANS TEZİ

Dilek POLAT

İşletme Anabilim Dalı
Anadolu Üniversitesi Sosyal Bilimler Enstitüsü, Şubat 2002
Danışman: Prof. Dr. Semih BÜKER

L’origine del denaro è un argomento sempre di grande fascino e mistero. Il volume presenta una raccolta di scritti — a partire dal grande numismatico Philip Grierson fino a economisti, sociologi e antropologi contemporanei — in cui il tema viene ripreso e approfondito in modo originale e rivelatore. Il testo mira in particolare a rendere conto di tutta una serie di acquisizioni ormai imprescindibili che vanno a minare l’idea, divenuta di senso comune, secondo cui l’origine del denaro si situerebbe negli scambi di baratto. All’origine della moneta, infatti, non troviamo il baratto, bensì il ruolo dell’autorità nel dare forma e legittimazione alla regolazione dei rapporti di debito e a una comune unità di misura del valore. Troviamo, cioè, le istituzioni storiche della giustizia sociale. Da ciò è possibile derivare tutta una serie di implicazioni sulla natura della moneta, sui meccanismi del suo ingresso negli scambi, sulle funzioni che svolge e dei suggerimenti sui problemi contemporanei della politica economica e monetaria.

This theme paper summarizes issues and questions to be discussed by business leaders at the 19th World Congress on Environment Management in areas such as secure and sustainable energy, public health and government regulation, alternative approaches and business and market models, and water and waste and urban and rural environment management, against a background of international agreements and climate change. It highlights the need for innovation, opportunities for social and other entrepreneurship and community initiative and explores future options and scenarios, changing stakeholder priorities, requirements and values, and the prospects for collective action in seeking more sustainable and inclusive growth.

Özet: Bu çalışmanın amacı, KOBİ'lerin ekonomiye sağladıkları katkılardan hareket ederek KOBİ'lerin ekonomideki önemini ortaya koymak ve diğer kuruluşlarla olan ilişkilerini incelemektir. Günümüz işletmelerinin birçoğunu KOBİ'ler oluşturmaktadır. Bundan dolayı, küçük ve orta büyüklükteki işletmelerin ekonomiye önemli katkıları olmaktadır. Gelişmekte olan birçok ülke, üretimin ve istihdamın önemli bölümünü sağlayan KOBİ'lerin gelişebilmesi ve rekabet güçlerinin artabilmesi amacıyla, alternatif finansman kaynakları kullanmaktadır. Bu yüzden, KOBİ'lerin finansman sağlamada tercih ettikleri metotlar ve kullandıkları alternatif finansman kaynaklarını geliştirmeleri ve kullanmaları olumlu etki sağlayacaktır. Firmaların gereksinim duydukları mal ya da hizmetin, nakit para yerine, üretilen mal ve hizmetle ödenmesi olarak tanımlanan barter sistemi, iç ve dış ticaret işlemlerine uygulanan ve özellikle kısa vadeli mal satışlarında başvurulan factoring, sabit sermaye yatırımlarının çok kısa sürede gerçekleşmesine, yatırım tutarının uzun vadede kira öder gibi ödenmesine imkân veren finansal kiralama gibi birçok alternatif kaynak söz konusu olmaktadır.

В статье исследуются вопросы, связанные с ролью бартера в переходной российской экономике. Рассматриваются история бартера в современной России, его разновидности, эволюция бартерных сделок и взаимозачетов в различных экономических обстоятельствах, причины, по которым российские предприятия используют подобные сделки. Анализируется влияние бартера на макроэкономическую ситуацию в стране и высказываются гипотезы о его
судьбе в ближайшие годы

Taşeronlara yaptırılan inşaat işlerinde, vergilendirme açışından önemli olan, taşeronluk sözleşmesine göre, taşeronun üstlendiği inşaat ve onarım işinin yapım süresidir. Taşeronun yapacağı inşaat ve onarım işinin başlama ve bitimi birden fazla takvim yılını kapsıyor ise iş GVK.42. Madde gereği Yıllara Yaygın İnşaat ve Onarım İşi olarak değerlendirileceğinden, hem hakediş ödemelerinde hem de avans ödemelerinde GVK md. 94 ve KVK md. 15 gereği % 3 vergi kesintisi söz konusu olacaktır. Burada taşeronun üstlendiği inşaat işinin, müteahhit bir işletmeye karşı üstlenmiş olduğu bir inşaat işi olması ile Yap-Sat inşaat işi yapan bir işletmenin inşaat işi olmasının ve inşaatın kamu kurumuna veya özel sektör kuruluşuna ait olmasının önemi yoktur. Vergilendirme açısından önemli olan, taşeronun üstlendiği inşaata ait kısmın sözleşmeye göre hangi sürede tamamlanıp teslim edileceğidir.

Entre l'Altiplano bolivien et les basses terres du piémont amazonien, les caravanes de lamas perpétuent les liens mythiques qui unissent à la fois les hommes, les animaux et les divinités agrestes tutélaires.
Between the Bolivian Altiplano and the lowlands of the Amazon piedmont, llama caravans perpetuate the mythical ties between both men, animals and rustic tutelary deities.

Mal satan veya hizmet arz eden ticari işletmelerin yurt içine veya dışına yapacakları kredili satışlardan kaynaklanan kısa vadeli senede bağlı alacak haklarının, factor veya factoring şirketi adı verilen finansal kuruluşlar tarafından satın alınması temeline dayanan bir faaliyettir.