Nigeria Qualify for World CUP Finals
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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 -
2016 Panini Euro Francia
Euro 2016 Francia Panini, 2016 Formato clásico X x X cms. UEFA EURO 2016™ France 040ab Patrice Evra – Blaise 001 Official Logo (arriba) 017 Hugo Lloris Matuidi 002 Official Logo (abajo) 018 Steve Mandanda 041ab Lassana Diarra – 003 Official Mascot 019 Bacary Sagna Mathieu Valbuena 004 Panini Sticker 020 Raphaël Varane 042ab Olivier Giroud – 005 Trophy (arriba) 021 Laurent Koscielny Antoine Griezmann 006 Trophy (abajo) 022 Patrice Evra 007 Official Match Ball 023 Lucas Digne România 008 Póster 024 Mamadou Sakho 043 Răzvan Raț (en acción) 025 Eliaquim Mangala 044ab Ciprian Tătărușanu – Grupo A 026 Lassana Diarra Paul Papp 009 France – Team (brillante) 027 Paul Pogba 045ab Dragoș Grigore – Vlad 010 France – Logo (brillante) 028 Blaise Matuidi Chiricheș 011 România – Team 029 Yohan Cabaye 046ab Mihai Pintilii – Ovidiu (brillante) 030 Morgan Schneiderlin Hoban 012 România – Logo 031 Moussa Sissoko 047ab Gabriel Torje – (brillante) 032 Antoine Griezmann Constantin Budescu 013 Shqipëria – Team 033 Olivier Giroud 048ab Bogdan Stancu – (brillante) 034 Mathieu Valbuena Claudiu Keșerü 014 Shqipëria – Logo 035 Alexandre Lacazette 049 Ciprian Tătărușanu (brillante) 036 Anthony Martial 050 Costel Pantilimon 015 Switzerland – Team 037 Paul Pogba (en acción) 051 Răzvan Raț (brillante) 038ab Hugo Lloris – Bacary 052 Vlad Chiricheș 016 Switzerland – Logo Sagna 053 Dragoș Grigore (brillante) 039ab Raphaël Varane – 054 Florin Gardoș Laurent Koscielny 055 Paul Papp 056 Cristian Săpunaru Djourou 135 Luke Shaw 057 Mihai Pintilii 098ab Ricardo Rodríguez – 136 -
Are the Black Lions of Ethiopia Y to Maul Zambia?
The Horn Times Sport, 20 January 2013 Match build up; are the black lions of Ethiopia ready to maul Zambia? (By Getahune Bekele, Nelspruit - South Africa.) Despite the annoying mannerism of Ethiopian Football Association boss and top TPLF cadre Sahilu Gebremariam who prevented the players from meeting their passionate fans at the Oliver Tambo air port in Johannesburg on Friday afternoon, the colorful country men and women are streaming to the city of Nelspruit for Monday’s crunch battle against Zambia. Will classy goal poacher Saladin said, leader of the pride Degu Debebe, power house Yared Zenabu and the inspirational Adane Girma catapult Ethiopia, the 1957 runners up and the 1962 winners to glory? Although it is unfair to compare the current crop of players to the 1962 intrepid soldiers of the lion of Judah, they do have what it takes to bring back the glory days of yester year soccer. We are told that the free kick specialist of the black lions who can bend it like David Beckham is defender Abebaw Butako with Saladin deputizing to take those around the 18 yard area. Fuad Ibrahim of Minnesota stars in the US is aiming high to share the goal scoring responsibility with Saladin. Dangerous crosses expected to come from the man known for his electrifying pace, Yusuf Saleh of Syrianska club in Sweden. Our goal keeper, the proven shot stopper Sisaye Bancha will be well protected by the likes of Biadgelegn Elias, Aynalem Hailu, Asrat Megersa, Alula Girma and co while the acrobatic coffee goal minder Jemal Tassew waits on the wings to grab his chance if Bancha fails to stay switched on for the crucial 90 minutes against the Zambians. -
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. -
Page-1-16 Feb11.Indd
G Before your next trip to Britain check out the BBIGI S ING Discounts on: AV • BritRail Passes • The London Eye SSAVINGS• The London Pass • Tower of London • The Original London Sightseeing Bus Tour Go to: ujnews.com [click on the VisitBritain Shop logo] Vol. 28 No. 11 February 2011 WEYBRIDGE in Surrey Government Plans Major was last month named as Britain’s most fertile town according to a study by MMostost FFertileertile Health Care Reform Gurgle.com. Women living there PRIME MINISTER David Cam- NHS. I think we do need to make more take an average of just TTownown IInn BBritainritain eron said last month that his gov- fundamental changes.” three months to con- ernment will make fundamental PUBLISH ceive, compared to the changes to Britain’s state-run The government was about to publish UK average of six months, its Health and Social Care Bill. NNamedamed health care system, but critics Some doctors welcome the changes, but and are more likely to warned the reforms could under- critics claim the scale of the reforms could fall pregnant than in any mine one of the country’s most vital other area reported the cause chaos. website. institutions. In a letter published in The Times The town is part of the The Conservative leader said he would newspaper groups, including doctors’ posh Elmbridge district, save money and cut red tape by giving body the British Medical Association, the named last month as control over management to family prac- Royal College of Nursing and trade unions Britain’s best place to titioners rather than bureaucrats, and allow warned that the scale and pace of reform live, with official statistics private companies to bid for contracts made the changes “extremely risky and showing its birth rate shot within the National Health Service. -
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. -
Release List of up to 30 Players
Release list of up to 30 players Each association’s release list of up to 30 players was received by 11 May 2010 as per article 26 of the Regulations for the 2010 FIFA World Cup South Africa™. Mandatory rest period for players on the release list is from 17-23 May 2010 (except players involved in the UEFA Champions League final on 22 May). Each association must send FIFA a final list of no more than 23 players by 24.00 CET on 1 June 2010. Final list is limited to players on the release list submitted on 11 May 2010. Final list of 23 players will be published on FIFA.com at 12.00 CET on 4 June. Injured players may be replaced up to 24 hours before a team’s first match. Replacement players are not limited to the release list of up to 30 players. Liste de joueurs à libérer Les listes de joueurs à libérer (comportant jusqu’à 30 joueurs) ont été reçues de chaque association membre participante avant le 11 mai 2010 conformément à l’art. 26 du Règlement de la Coupe du Monde de la FIFA, Afrique du Sud 2010. La période de repos obligatoire à observer par les joueurs figurant sur la liste de joueurs à libérer (à l’exception des joueurs participant à la finale de la Ligue des Champions de l’UEFA le 22 mai) est du 17 au 23 mai 2010. Chaque association doit envoyer à la FIFA une liste définitive comportant un maximum de 23 joueurs au plus tard le 1er juin 2010 à minuit (heure centrale européenne). -
CAF Africa Cup of Nations Angola 2010
Table of Contents Index Content Page I Final Tournament Participants 2 Schedule 3 Venues 6 CAF Referees 7 Player Statistics 8 Algeria 12 Africa Angola 13 Benin 14 Burkina Faso 15 Cup of Nations Cameroon 16 Egypt 17 Gabon 18 Ghana 19 Angola Ivory Coast 20 Malawi 21 Mali 22 2010 Mozambique 23 Nigeria 24 Togo 25 Tunisia 26 Zambia 27 Match Statistics 28 II Qualifying 32 © by soccer library 2010 CAF Africa Cup of Nations Participants © by soccer library 2 2010 CAF Africa Cup of Nations Group Stage League Tables Fixtures & Results Pos Team Pd W D L GF GA GD Pts Angola 4 : 4 Mali Round 1 1 Angola 3 1 2 0 6 4 2 5 Malawi 3 : 0 Algeria Round 1 2 Algeria 3 1 1 1 1 3 -2 4 Angola 2 : 0 Malawi Round 2 Mali 0 : 1 Algeria Round 2 3 Mali 3 1 1 1 7 6 1 4 Angola 0 : 0 Algeria Round 3 Group A Group A 4 Malawi 3 1 0 2 4 5 -1 3 Mali 3 : 1 Malawi Round 3 Pos Team Pd W D L GF GA GD Pts Ghana : Togo Round 1 1 Ivory Coast 2 1 1 0 3 1 2 4 Ivory Coast 0 : 0 Burkina Faso Round 1 B B 2 Ghana 2 1 0 1 2 3 -1 3 Burkina Faso : Togo Round 2 Ivory Coast 3 : 1 Ghana Round 2 3 Burkina Faso 2 0 1 1 0 1 -1 1 Burkina Faso 0 : 1 Ghana Round 3 Group Group 4 Togo 0 Ivory Coast : Togo Round 3 © by soccer library 3 2010 CAF Africa Cup of Nations Group Stage League Tables Fixtures & Results Pos Team Pd W D L GF GA GD Pts Egypt 3 : 1 Nigeria Round 1 1 Egypt 3 3 0 0 7 1 6 9 Mozambique 2 : 2 Benin Round 1 2 Nigeria 3 2 0 1 5 3 2 6 Egypt 2 : 0 Mozambique Round 2 Nigeria 1 : 0 Benin Round 2 3 Benin 3 0 1 2 2 5 -3 1 Egypt 2 : 0 Benin Round 3 Group C Group C 4 Mozambique 3 0 1 2 2 7 -5 1 -
European Qualifiers
EUROPEAN QUALIFIERS - 2016/18 SEASON MATCH PRESS KITS Stadion Narodowy - Warsaw Saturday 10 June 2017 20.45CET (20.45 local time) Poland Group E - Matchday 6 Romania Last updated 10/06/2017 09:17CET EUROPEAN QUALIFIERS OFFICIAL SPONSORS Squad list 2 Legend 4 1 Poland - Romania Saturday 10 June 2017 - 20.45CET (20.45 local time) Match press kit Stadion Narodowy, Warsaw Squad list Poland Current season Qual. FT No. Player DoB Age Club D Pld Gls Pld Gls Goalkeepers - Łukasz Fabiański 18/04/1985 32 Swansea - 5 0 0 0 - Wojciech Szczęsny 18/04/1990 27 Roma - 0 0 0 0 - Łukasz Skorupski 05/05/1991 26 Empoli - 0 0 0 0 Defenders - Łukasz Piszczek 03/06/1985 32 Dortmund * 4 1 0 0 - Maciej Rybus 19/08/1989 27 Lyon - 3 0 0 0 - Artur Jędrzejczyk 04/11/1987 29 Legia - 4 0 0 0 - Michał Pazdan 21/09/1987 29 Legia - 2 0 0 0 - Marcin Kamiński 15/01/1992 25 Stuttgart - 0 0 0 0 - Bartosz Bereszyński 12/07/1992 24 Sampdoria - 0 0 0 0 - Igor Lewczuk 30/05/1985 32 Bordeaux - 0 0 0 0 - Thiago Cionek 21/04/1986 31 Palermo - 3 0 0 0 Midfielders - Sławomir Peszko 19/02/1985 32 Lechia - 3 0 0 0 - Jakub Błaszczykowski 14/12/1985 31 Wolfsburg * 5 0 0 0 - Grzegorz Krychowiak 29/01/1990 27 Paris - 4 0 0 0 - Kamil Grosicki 08/06/1988 29 Hull - 4 1 0 0 Wisła - Krzysztof Mączyński 23/05/1987 30 - 2 0 0 0 Kraków - Piotr Zieliński 20/05/1994 23 Napoli * 5 0 0 0 - Karol Linetty 02/02/1995 22 Sampdoria - 4 0 0 0 - Jacek Góralski 21/09/1992 24 Jagiellonia - 0 0 0 0 Forwards - Robert Lewandowski 21/08/1988 28 Bayern * 5 8 0 0 - Kamil Wilczek 14/01/1988 29 Brøndby - 1 0 0 0 - Łukasz Teodorczyk 03/06/1991 26 Anderlecht - 3 0 0 0 - Arkadiusz Milik 28/02/1994 23 Napoli - 2 0 0 0 Coach - Adam Nawalka 23/10/1957 59 - 5 0 0 0 2 Poland - Romania Saturday 10 June 2017 - 20.45CET (20.45 local time) Match press kit Stadion Narodowy, Warsaw Romania Current season Qual. -
Uefa Europa League
UEFA EUROPA LEAGUE - 2015/16 SEASON MATCH PRESS KITS Stadion Letná - Prague Thursday 10 March 2016 21.05CET (21.05 local time) AC Sparta Praha Round of 16, First leg SS Lazio Last updated 21/03/2016 09:51CET Previous meetings 2 Match background 4 Team facts 5 Squad list 7 Fixtures and results 10 Match-by-match lineups 14 Match officials 17 Legend 18 1 AC Sparta Praha - SS Lazio Thursday 10 March 2016 - 21.05CET (21.05 local time) Match press kit Stadion Letná, Prague Previous meetings Head to Head UEFA Champions League Date Stage Match Result Venue Goalscorers 09/12/2003 GS1 AC Sparta Praha - SS Lazio 1-0 Prague Kincl 90+3 S. Inzaghi 46, 61 (P); 01/10/2003 GS1 SS Lazio - AC Sparta Praha 2-2 Rome Sionko 27, Poborský 35 UEFA Champions League Date Stage Match Result Venue Goalscorers 07/11/2000 GS1 AC Sparta Praha - SS Lazio 0-1 Prague Ravanelli 42 S. Inzaghi 35, 70, 20/09/2000 GS1 SS Lazio - AC Sparta Praha 3-0 Rome Simeone 58 Home Away Final Total Pld W D L Pld W D L Pld W D L Pld W D L GF GA AC Sparta Praha 2 1 0 1 2 0 1 1 0 0 0 0 4 1 1 2 3 6 SS Lazio 2 1 1 0 2 1 0 1 0 0 0 0 4 2 1 1 6 3 AC Sparta Praha - Record versus clubs from opponents' country UEFA Europa League Date Stage Match Result Venue Goalscorers 27/11/2014 GS AC Sparta Praha - SSC Napoli 0-0 Prague Higuaín 23 (P), 18/09/2014 GS SSC Napoli - AC Sparta Praha 3-1 Naples Mertens 51, 81; Hušbauer 14 UEFA Europa League Date Stage Match Result Venue Goalscorers Rigoni 23, Pinilla 60 US Città di Palermo - AC Sparta 02/12/2010 GS 2-2 Palermo (P); Kladrubský 51 Praha (P), Kucka 62 Bony 17, Kladrubský AC Sparta Praha - US Città di 68, V. -
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 -
2010 FIFA World Cup South Africa™ Teams
2010 FIFA World Cup South Africa™ Teams Statistical Kit 1 (To be used in conjunction with Match Kit) Last update: 5 June 2010 Next update: 10 June 2010 Contents Participants 2010 FIFA World Cup South Africa™..........................................................................................3 Global statistical overview: 32 teams at a glance..........................................................................................4 Algeria (ALG) ...................................................................................................................................................4 Argentina (ARG) ..............................................................................................................................................8 Australia (AUS)...............................................................................................................................................12 Brazil (BRA) ....................................................................................................................................................16 Cameroon (CMR)...........................................................................................................................................20 Chile (CHI) .....................................................................................................................................................23 Côte d’Ivoire (CIV)..........................................................................................................................................26