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Profesyonel Futbolcu Sözleşmelerinin İnsan Kaynakları Muhasebesi Açısından Değerlemesi” Olup, Dört Ana Bölümden Oluşmaktadır
T.C İstanbul Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı Muhasebe Bilim Dalı Yüksek Lisans Tezi PROFESYONEL FUTBOLCU SÖZLEŞMELERİNİN İNSAN KAYNAKLARI MUHASEBESİ AÇISINDAN DEĞERLEMESİ Mustafa Günaydın 2501900039 Tez Danışmanı Prof. Dr. Fatih YILMAZ İstanbul-2019 ÖZ PROFESYONEL FUTBOLCU SÖZLEŞMELERİNİN İNSAN KAYNAKLARI MUHASEBESİ AÇISINDAN DEĞERLEMESİ Mustafa GÜNAYDIN Profesyonel Futbolcu Sözleşmelerinin, İnsan Kaynakları Muhasebesi açısından değerlemesi oldukça karmaşık bir süreçtir. Bugüne kadar İnsan Kaynakları Muhasebesi konusunda geliştirilen hiçbir etkili yasal düzenleme (Muhasebe Standardı/Vergi Yasaları) bulunmamaktadır. İnsan Kaynakları Muhasebesi, insan sermayesine yapılan yatırım maliyetlerini kârı azaltan giderler olarak değerlendiren geleneksel muhasebesinin aksine, insan kaynakları ile ilgili harcamaların varlık olarak hesaplanmasını içerir. Türkiye’de “Gençlik ve Spor Genel Müdürlüğü ile özerk spor federasyonlarına tescil edilmiş spor kulüplerinin idman ve spor faaliyetlerinde bulunan iktisadî işletmeleri ile sadece idman ve spor faaliyetlerinde bulunan anonim şirketler” kurumlar vergisinden muaf oldukları için uygulanan muhasebe sistemleri özensizdir. Günümüzde, dernek statüsünde kurulan futbol kulüplerinin kullandığı yöntemler ile borsada işlem gören futbol şirketleri arasında maddi olmayan duran varlıkların kullanım alanları arasında net bir ayrım olduğunu görüyoruz. Bu bilgiden elde edilebilecek tek şey, futbol kulüpleri arasında futbolcu sözleşmelerinin muhasebeleştirilmesi konusunda uyum olmadığı ve -
França E Nigéria Duelam Por Vaga Na Próxima Fase
3 O Estado do Maranhão - São Luis, 30 de junho 2014 - segunda-feira Alemanha encara uma França e Nigéria duelam Argélia com sede de por vaga na próxima fase vingança nas oitavas Em jogo histórico, os Alemanha Confronto está marcado para às 13h de hoje, no Mané Garrincha, com a promessa alemães duelam com Manuel Neuer, Jérôme Boateng, Per de uma disputa acirrada, pelo que as duas equipes apresentaram na fase de grupos os argelinos hoje às 17h Mertesacker, Mats Hummels e Benedikt no estádio Beira-Rio Höwedes; Bastian Schweinsteiger, Philipp Photocamera Lahm, Toni Kroos e Mesut Ozil; Mario Götze (Lukas Podolski) e Thomas Müller. RASÍLIA - A França en- PORTO ALEGRE - Alemanha e Técnico: Joachim Low frenta a Nigéria hoje, às Argélia fazem um jogo recheado B 13h, no Estádio Nacional de história hoje, às 17h (de Brasí- Argélia Mané Garrincha, em Brasília (DF), lia), no Estádio Beira-Rio, em Por- em confronto válido pelas oitavas to Alegre (RS), pelas oitavas de fi- Rais M’Bolhi, Aissa Mandi, Essaid Belka- de final da Copa do Mundo de nal da Copa do Mundo de 2014. lem, Rafik Halliche e Djamel Mesbah; Carl Medjani, Nabil Bentaleb, Sofiane Feghouli, 2014. Os franceses estão conse- Isso porque, apesar do amplo fa- Tacine Brahimi e Abdelmoumene Djabou; guindo empolgar seus torcedo- voritismo alemão, a rivalidade en- Islam Slimani res, que estavam pessimistas an- tre os times é muito grande, pelo Técnico - Valid Halilhodzic tes de o torneio começar por con- menos há 32 anos. Isso porque LOCAL: Estádio Beira-Rio, em Porto Alegre ta do corte do meia Franck Ribéry. -
P20 Layout 1
Rose blooms in Argentina look Maryland to peak against Swiss TUESDAY, JULY 1, 201417 18 Klinsmann: Offensive best form of defence Page 19 BRASILIA: France’s midfielder Paul Pogba (right) challenges Nigeria’s forward Victor Moses during the round of 16 football match between France and Nigeria at the Mane Garrincha National Stadium. — AFP Pogba heads France into last eight BRASÔLIA: A Paul Pogba header and a Joseph Yobo own goal out-phase match at the tournament since the 1998 competition volley mid-way through the first half, it took a stunning reflex between Karim Benzema and Griezmann set the Real Madrid saw France edge a hard-fought contest with Nigeria 2-0 in Brasilia in France. Stephen Keshi’s side nonetheless departed to the save from Enyeama to keep the game scoreless. man clear, but although he squeezed the ball past Enyeama, yesterday to reach the World Cup quarter-finals. sound of warm applause from the fans crammed into the cav- Another intelligent pass from Valbuena then gave Mathieu Victor Moses was on hand to hook clear. Pogba broke the deadlock in the 79th minute, nodding into ernous Mane Garrincha National Stadium, who allied themselves Debuchy a sight of goal, but the Newcastle United right-back It was to prove a temporary reprieve. Yohan Cabaye, back an empty net after Nigeria goalkeeper Vincent Enyeama, who with Nigeria’s cause from the off. drilled wide. from suspension, saw a 20-yard half-volley crash back off the bar plays for French club Lille, failed to collect a corner. While France, who showed six changes, started purposefully, Late in the first half Emenike took aim from range, but Hugo before Enyeama had to produce a finger-tip save to touch a It was a cruel moment for Enyeama, but rewarded a barrage their final ball frequently let them down, which handed Nigeria Lloris was able to parry. -
List of Players
FIFA World Cup Russia 2018™ List of Players Argentina # FIFA Display Name Last Name First Name Shirt Name DOB POS Club Height 1 Nahuel GUZMAN GUZMÁN Nahuel Ignacio GUZMÁN 10.02.1986 GK Tigres (MEX) 192 2 Gabriel MERCADO MERCADO Gabriel Ivan MERCADO 18.03.1987 DF Sevilla FC (ESP) 181 3 Nicolas TAGLIAFICO TAGLIAFICO Nicolás Alejandro TAGLIAFICO 31.08.1992 DF Ajax (NED) 169 4 Cristian ANSALDI ANSALDI Cristian Daniel ANSALDI 20.09.1986 DF Torino (ITA) 181 5 Lucas BIGLIA BIGLIA Lucas Rodrigo BIGLIA 30.01.1986 MF AC Milan (ITA) 175 6 Federico FAZIO FAZIO Federico Julián FAZIO 17.03.1987 DF AS Roma (ITA) 199 7 Ever BANEGA BANEGA Ever Maximiliano David BANEGA 29.06.1988 MF Sevilla FC (ESP) 175 8 Marcos ACUNA ACUÑA Marcos Javier ACUÑA 28.10.1991 DF Sporting CP (POR) 172 9 Gonzalo HIGUAIN HIGUAIN Gonzalo Gerardo HIGUAÍN 10.12.1987 FW Juventus (ITA) 184 10 Lionel MESSI MESSI CUCCITTINI Lionel Andres MESSI 24.06.1987 FW FC Barcelona (ESP) 170 11 Angel DI MARIA DI MARIA Angel Fabian DI MARÍA 14.02.1988 MF Paris Saint-Germain (FRA) 178 12 Franco ARMANI ARMANI Franco ARMANI 16.10.1986 GK River Plate (ARG) 189 13 Maximiliano MEZA MEZA Maximiliano Eduardo MEZA 15.12.1992 MF Independiente (ARG) 180 14 Javier MASCHERANO MASCHERANO Javier Alejandro MASCHERANO 08.06.1984 DF Hebei Huabei (CHN) 174 15 Manuel LANZINI LANZINI Manuel LANZINI 15.02.1993 MF West Ham United (ENG) 167 16 Marcos ROJO ROJO Faustino Marcos Alberto ROJO 20.03.1990 DF Manchester United (ENG) 189 17 Nicolas OTAMENDI OTAMENDI Nicolas Hernan OTAMENDI 12.02.1988 DF Manchester City (ENG) 181 -
NIGÉRIA a Nigéria Não Era Favorita Ao Título Da Copa Africana De Nações
QUEM ESTÁ NA COPA DAS CONFEDERAÇÕES 3 NIGÉRIA A Nigéria não era favorita ao título da Copa Africana de Nações. Apesar de ter alguns jogadores renomados no elenco, a diferença para Costa do Marf m e Gana passava a impressão de que a equipe seria uma mera coadjuvante na competição. Mas, quando a bola rolou, a situação se inverteu e o time f cou com a taça, de forma surpreendente. O feito garantiu uma vaga na Copa das Confederações no Brasil e a oportunidade de superar os favoritos mais uma vez. Arte sobre foto de Mike Hutchings/Reuters Assim como o Brasil, a Nigéria utilizará o torneio como uma boa preparação às Eliminatórias Africanas para o Mundial 2014 para não repetir o vexame de 2010, quando foi eliminado na primeira fase. RANKING DA FIFA 28º Expectativa: Eliminada na primeira fase Participações: 1 – 1995 (semifinalista) EQUIPE-BASE Godfrey Oboabona Kenneth Enyeama Omeruo Obi Mikel Victor Moses Efe Ambrose Sunday Ideye Brown Mba Elderson Ikechukwu Ogenyi 4-4-2 Técnico: Stephen Keshi CRAQUE PRÉ-CONVOCADOS OBI MIKEL GOLEIROS Posição: volante Chigozie Agbim, Austin Ejide e Vincent Enyeama Data de nascimento: 22/4/1987 (26 anos) DEFENSORES Altura: 1,88 metro Azubuike Egwuekwe, Efe Ambrose, Uwa Elderson Echiéjilé, Peso: 86 quilos Kenneth Omeruo, Godfrey Oboabona, Solomon Kwambe, Jogos: 38 jogos Francis Benjamin, Odunlami Kunle Gols: 3 gols Perfil:é um dos MEIAS jogadores mais Obi Mikel, Victor Moses, Ogenyi Onazi, John Ugochukwu, Obinna vencedores do futebol Nwachukwu, Sunday Mba, Michael Babatunde, Reuben Gabriel nigeriano: campeão inglês, da Liga dos ATACANTES Campeões e da Copa Joseph Akpala, Aide Brown Ideye, Anthony Ujah, Africana de Nações. -
Nigeria Qualify for World CUP Finals
Tendulkar walks Pacers and Heat into18 the sunset advance19 SUNDAY, NOVEMBER 17, 2013 Scott storms clear at Australian Masters Page 17 PORTUGAL: Sweden’s forward Zlatan Ibrahimovic (left) vies with Portugal’s defender Bruno Alves during the FIFA 2014 World Cup qualifier play-off first leg football match. — AFP Ronaldo heads Portugal towards Brazil Sloppy France stunned by Ukraine LONDON: France’s hopes of reaching the World Cup finals France last failed to reach a major tournament in 1994 but However, the odds look slightly shorter on Ronaldo grac- Skulason for tangling with Ivan Perisic, while Croatia coach are hanging by a thread after a 2-0 first-leg defeat away to Deschamps, who was past of that squad, remained defiant. ing the stage after the Real Madrid man, so often the dazzler, Niko Kovac was also disappointed with his side’s tactics. Ukraine in their playoff on Friday while Cristiano Ronaldo’s late “We still have 90 minutes at home,” he added. proved he will also put his head in the line of danger for his “We resorted to playing long balls for too long,” said the winner gave Portugal the edge against Sweden. FIFA Ballon d’Or nominee Franck Ribery was shackled country by stooping to score an 82nd minute winner. Croat. “I expected us to keep it on the ground more and we Ten-man Iceland battled to 0-0 home draw with Croatia in closely as Les Blues toiled at the Olympic Stadium. A draw He also struck the woodwork shortly afterwards as just didn’t implement the gameplan.” Reykjavic to keep alive their dream of qualifying for a first would have been a satisfactory result to take home but just Portugal sought the comfort of a second goal. -
PAGES 1,6,7 FRI 27-8-2021.Indd
5.01% 2nd Quarter GDP Growth Excites Nigerians Buhari lauds economic managers Rewane, others say economy not out of the woods Deji Elumoye, Kingsley (GDP) report released by the Nigerians. was the highest quarterly to the President on Economic after the devastating effects Nwezeh, James Emejo in National Bureau of Statistics This indicated a silver growth since 2014. Matter, Dr. Adeyemi of the COVID-19. Abuja; Nume Ekeghe and Ugo (NBS) yesterday that showed a lining that the country may Owing to this, President Dipeolu, attributed the But analysts which included Aliogo in Lagos 5.01 per cent jump in growth, be returning to real growth Muhammadu Buhari has GDP performance to some the Managing Director of the compared with the 0.51 per after adjusting to inflation and expressed excitement over interventions put together Financial Derivatives Company The second quarter (Q2) cent recorded in Q1 2021, population growth. the development. by the federal government 2020 Gross Domestic Product triggered excitement among The GDP growth recorded Also, the Special Adviser to reposition the economy Continued on page 8 CAN: Nigeria's Security Architecture is Compromised... Page 5 Friday 27 August, 2021 Vol 26. No 9636. Price: N250 www.thisdaylive.com T R U N T H & R E ASO Buhari Elated as NNPC Breaks Jinx, Declares N287bn Profit, First in 44 Years Directs timely publication of corporation’s audited accounts Explains how feat was achieved Kyari: Before PIA, Nigeria’s oil industry was in bad state Cuts timeframe to recoup investment in Dangote Refinery from five to three years Deji Elumoye and Emmanuel history. -
ECA Player Release Analysis 2013 African Cup of Nations.Pdf
ECA PLAYER RELEASE ANALYSIS CAN 2013 2 Table of Contents Executive Summary p.4 Foreword p.5 Highlights p.6 Club origin of the players p.7 Top 10 most represented European National Championship s p. 8 Top 5 most represented Championships (outside Europe) p.8 Most represented European clubs p.8 African players playing in Europe p.9 European club s represented p.12 ECA clubs represented p.13 European club representation in African teams (%) p.14 Average age within the African teams p.15 Top 3 NAs in number of players by Age Category p.17 Annexe 1: Comparison with statistics of CAN 2012 & 2010 p.1 8 ECA PLAYER RELEASE ANALYSIS CAN 2013 3 Executive Summary For years, Africa is the provider of some of the most important players in European football. In 2010 ECA published its first Research Facts & Key figures CAN 2010 which highlighted the importance of African players registered in one of the European National Championships. The second Research Facts & Key figures CAN 2012 showed a slight decrease due to the fact that National teams of Cameroon, Nigeria, Togo, Benin were not qualified for the 2012 edition (teams with more than 60% of players playing in Europe). The 2013 Edition confirmed the trend of the 2010 Edition with the majority of players playing with clubs in Europe. The 2013 CAN figures show that 188 players out of 368 ( 51.1% ) are playing in one of 26 European National Championships. Nevertheless the clubs from the “BIG 5” countries * released less players ** (27.2% comparing to 38.1% in 2010). -
Statistical Assessment of Soccer Players
Statistical Assessment of Soccer Players by Mohammad-Amin Nabavi A thesis submitted to the Faculty of Graduate and Postdoctoral Affairs in partial fulfillment of the requirements for the degree Master of Science in Mathematics and Statistics Carleton University Ottawa, Ontario © 2019 Mohammad-Amin Nabavi ABSTRACT This thesis examines the use of neural network modelling and ordinal logistic regression on a single season of data (2015-16) to score or rank soccer players. These scores and ranks are then compared with ones from FIFA EASports that are based on a much more extensive data set that includes more variables as well as historical data. Using repeated measures one-way ANOVA and subsequent multiple comparison testing, we conclude that a neural network model with ten nodes in one hidden layer is able to generate scores statistically similar to FIFA EASports, while ordinal logistic regression cannot. We confirm this result be also examining the ranks obtained by both the neural network model and the ordinal logistic regression model. Spearman rank correlations are also examined and confirm that a neural network with 10 nodes in one hidden layer also generates ranks statistically similar to FIFA EASports. We also demonstrate the use of association rule mining on one team’s data from the 2015-16 season to identify players and combinations thereof that are associated with winning (or not winning) a match. Analyses are based on data from the Italian Serie A League 2015-2016 season. ii Acknowledgements These past couple of years have proven to be the hardest period of my life so far. -
ECA Player Release Analysis World Cup 2014.Pdf
92 93 FIFA WORLD CUP 2014™ ECA PLAYER RELEASE ANALYSIS 2 This research is based on the Official Squad Lists published by MESSAGE FROM THE ECA CHAIRMAN, th 4 FIFA on the 5 of June 2014. The European Club Association KARL-HEINZ RUMMENIGGE has endeavoured to keep the information up to date, but it makes no representation or warranties of any kind, expressed or implied, about the completeness, accuracy, reliability, with 6 INTRODUCTION respect to this information. The aim of this research is purely informative. 8 KEY FACTS & FIGURES Last Update: 9th of June 2014. 12 CLUB ANALYSIS 18 COUNTRY ANALYSIS 24 CONFEDERATION ANALYSIS 30 COMPARISON WORLD CUP 2014 VS. WORLD CUP 2010 38 APPENDICES: I. Full List of Squads II. Full List of Clubs III. Full List of Countries DISCLAIMER CONTENTS 4 5 MESSAGE FROM THE ECA CHAIRMAN fostering their development starting at a very young age. The clubs are the roots of football and invest a lot of time, effort and money into the player’s development - both on and off the pitch. The ECA Player Release Analysis has become a recurrent publication of our association with the aim to give a comprehensive overview of the clubs from around the globe that are involved in releasing players to the FIFA World Cup 2014™, ultimately contributing to the major success of this tournament. Questions such as “Which club released most players to the World Cup?” or “How many players are registered with clubs in Germany?” will be thoroughly answered on the following pages. In 2014, the 736 players participating in the World Cup come from 297 different clubs representing no less than 50 different National Associations. -
Uefa Europa League
UEFA EUROPA LEAGUE - 2015/16 SEASON MATCH PRESS KITS (First leg: 1-1) Stadio Olimpico - Rome Thursday 25 February 2016 SS Lazio 19.00CET (19.00 local time) Galatasaray AŞ Round of 32, Second leg Last updated 21/03/2016 09:36CET Previous meetings 2 Match background 5 Team facts 6 Squad list 8 Fixtures and results 11 Match-by-match lineups 15 Match officials 18 Legend 19 1 SS Lazio - Galatasaray AŞ Thursday 25 February 2016 - 19.00CET (19.00 local time) Match press kit Stadio Olimpico, Rome Previous meetings Head to Head UEFA Europa League Date Stage Match Result Venue Goalscorers Sabri Sarıoğlu 12; S. 18/02/2016 R32 Galatasaray AŞ - SS Lazio 1-1 Istanbul Milinković-Savić 21 UEFA Champions League Date Stage Match Result Venue Goalscorers 24/10/2001 GS1 SS Lazio - Galatasaray AŞ 1-0 Rome Stanković 76 11/09/2001 GS1 Galatasaray AŞ - SS Lazio 1-0 Istanbul Ümit Karan 79 Home Away Final Total Pld W D L Pld W D L Pld W D L Pld W D L GF GA SS Lazio 1 1 0 0 2 0 1 1 0 0 0 0 3 1 1 1 2 2 Galatasaray AŞ 2 1 1 0 1 0 0 1 0 0 0 0 3 1 1 1 2 2 SS Lazio - Record versus clubs from opponents' country UEFA Europa League Date Stage Match Result Venue Goalscorers 12/12/2013 GS SS Lazio - Trabzonspor AŞ 0-0 Rome Yusuf Erdoğan 12, Mierzejewski 22, 03/10/2013 GS Trabzonspor AŞ - SS Lazio 3-3 Trabzon Paulo Henrique 35; Onazi 29, Floccari 84, 85 UEFA Europa League Date Stage Match Result Venue Goalscorers 1-1 Lulić 60; Caner Erkin 11/04/2013 QF SS Lazio - Fenerbahçe SK Rome agg: 1-3 73 Webó 78 (P), Kuyt 04/04/2013 QF Fenerbahçe SK - SS Lazio 2-0 Istanbul 90+1 UEFA Champions League Date Stage Match Result Venue Goalscorers Muzzi 56; Pancu 45+2 26/11/2003 GS1 SS Lazio - Beşiktaş JK 1-1 Rome (P) 16/09/2003 GS1 Beşiktaş JK - SS Lazio 0-2 Istanbul Stam 37, Fiore 77 UEFA Cup Date Stage Match Result Venue Goalscorers Sergen Yalçın 82; 20/03/2003 QF Beşiktaş JK - SS Lazio 1-2 Istanbul Fiore 5, Castroman 9 13/03/2003 QF SS Lazio - Beşiktaş JK 1-0 Rome S. -
The Man with Midas Touch 2
Special MARCH 2021 ISSUE 3 UnveiledUnveiled PPopularopular churchurchesches foundedfounded byby IdomaIdoma pastorspastors 20232023 InterInterestingesting politicalpolitical babatttlestles toto wawatchtch inin BenueBenue SouthSouth MeddyMeddy OlotuOlotu 2face,2face, IdomaIdoma leleadersaders havehave failedfailed usus PPopularopular footballersfootballers frfromom IdomaIdoma landland Akpakwu The Man with midas touch 2 Focus 3 NAIS HONOURS AGBESE: Full story inside HR MANAGER Treasure Orokpo INSIDE THIS EDITION DEPUTY EDITOR Sunday Itodo Akpakwu Benue South REPORT/SM MANAGER Interesting The man with EGWU EMMANUEL Midas Touch political battles Abba Moro to watch in 2023 Why 2023 gov’sp Agric ticket should How to make be zoned to millions from Benue South mushroom Meddy Olotu business Idoma leaders in Nigeria have failed the youths Sport Unvieled Popular footballers Emerging political from Idomaland gladiators in Idoma land Jacobs Ejeh Edwin Ochai Published by Idoma Voice Tears, tributes and Television Limited Tribute to a pour in for late diamond gem young lawyer 4 Sport Laurel From the time it originated in Ogenyi Onazi China around third century BC, Ogenyi Eddy Onazi who plays as a central Pthe roundleatheropular game, known at footballersmidfielder for the Nigeria national team was a the time as 'cuju'―now known member of the 2013 AFCON winners and the 2014 u n i v e r s a l l y a s s o c c e r o r World Cup team in Brazil. The midfield maestro football―has spread to every from Ado LGA, had played for top club in Europe frcorner of omthe earth, becoming Idomathe communityincluding Serie A side Lazio and Turkish Super Lig number one source of joy for side, Trabzonspor.