{"id":3566,"date":"2018-10-12T19:30:45","date_gmt":"2018-10-12T16:30:45","guid":{"rendered":"http:\/\/misak.millidusunce.com\/?p=3566"},"modified":"2018-10-12T18:46:15","modified_gmt":"2018-10-12T15:46:15","slug":"karanlik-tarafa-gecmek-guc-kiminle-olsun","status":"publish","type":"post","link":"https:\/\/millidusunce.com\/misak\/karanlik-tarafa-gecmek-guc-kiminle-olsun\/","title":{"rendered":"Karanl\u0131k tarafa ge\u00e7mek; g\u00fc\u00e7 kiminle olsun?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<div id=\"attachment_3569\" style=\"width: 843px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-3569\" loading=\"lazy\" class=\"wp-image-3569 size-large\" src=\"http:\/\/misak.millidusunce.com\/wp-content\/uploads\/2018\/10\/14-833x1024.jpg\" alt=\"McKinsey ve benzeri firmalar\u0131n da finansman tekni\u011fi bak\u0131m\u0131ndan temiz bir i\u015f\u00e7ilik g\u00f6r\u00fcnt\u00fcs\u00fc vermek ve dan\u0131\u015fanlar\u0131n\u0131n halka kar\u015f\u0131 imaj\u0131n\u0131 koruyup kollamak ad\u0131na kullanaca\u011f\u0131 y\u00f6ntemler de bu t\u00fcr uygulamalar oluyor.\" width=\"833\" height=\"1024\" srcset=\"https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/14-833x1024.jpg 833w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/14-122x150.jpg 122w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/14-244x300.jpg 244w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/14-768x945.jpg 768w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/14.jpg 1066w\" sizes=\"(max-width: 833px) 100vw, 833px\" \/><p id=\"caption-attachment-3569\" class=\"wp-caption-text\">McKinsey ve benzeri firmalar\u0131n da finansman tekni\u011fi bak\u0131m\u0131ndan temiz bir i\u015f\u00e7ilik g\u00f6r\u00fcnt\u00fcs\u00fc vermek ve dan\u0131\u015fanlar\u0131n\u0131n halka kar\u015f\u0131 imaj\u0131n\u0131 koruyup kollamak ad\u0131na kullanaca\u011f\u0131 y\u00f6ntemler de bu t\u00fcr uygulamalar oluyor.<\/p><\/div>\n<p>Yaz\u0131m\u0131z\u0131n ba\u015fl\u0131\u011f\u0131 ilk etapta kula\u011fa, 70\u2019lerde ortal\u0131\u011f\u0131 kas\u0131p kavuran gi\u015fe canavar\u0131 \u201cY\u0131ld\u0131z Sava\u015flar\u0131\u201d \u00fc\u00e7lemesine, g\u00f6z\u00fcn\u00fc para h\u0131rs\u0131 b\u00fcr\u00fcm\u00fc\u015f yap\u0131mc\u0131lar\u0131n sinekten \u00e7\u0131kar\u0131lacak ya\u011fa ayarl\u0131 hassas kapitalist kantarlar\u0131nda tart\u0131larak eklenen olmaz olas\u0131ca devam filmlerinden birisinin ad\u0131 gibi gelebilir.\u00a0 Her ne kadar durum bu de\u011filse de bug\u00fcnk\u00fc konumuz sava\u015f, h\u0131rs, para, kapitalizm kavramlar\u0131 ve \u00f6zellikle sinekten ya\u011f \u00e7\u0131karma gayreti ile do\u011frudan ilintili. Ele alaca\u011f\u0131m\u0131z mesele en tehlikeli t\u00fcrden bir finansal risk; gizli t\u00fcrden. \u00dcstelik son g\u00fcnlerde, McKinsey ekseninde son derece hakl\u0131 ve anla\u015f\u0131l\u0131r nedenlerle geli\u015ftirilen onca farkl\u0131 teorinin komplo sular\u0131na eri\u015fen boyutlar\u0131na gerek b\u0131rakmayacak ger\u00e7eklikte. Finans d\u00fcnyas\u0131n\u0131n hakikaten karanl\u0131k taraf\u0131na ait bir olguya de\u011finmek istiyorum; bilan\u00e7o d\u0131\u015f\u0131 muhasebe.<\/p>\n<p>Fark\u0131nday\u0131m; ilk telaffuz edildi\u011finde kula\u011fa kamu maliyesi ders kitaplar\u0131n\u0131n en s\u0131k\u0131c\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131 gibi geliyor. Ancak, tam aksine, \u00e7o\u011fu zaman \u00f6z\u00fcnde heyecanl\u0131 ve elinizden b\u0131rakamayaca\u011f\u0131n\u0131z, \u201cgerilim kas\u0131rgas\u0131\u201d diye reklam\u0131 yap\u0131lan hava alan\u0131 romanlar\u0131n\u0131n olay izle\u011fini aratmayacak bir aland\u0131r bilan\u00e7o d\u0131\u015f\u0131 muhasebe. Nas\u0131l olmas\u0131n ki; sonu\u00e7ta hal\u0131n\u0131n alt\u0131na s\u00fcp\u00fcr\u00fclmek istenen ve ger\u00e7ek mali tablolar\u0131n g\u00f6r\u00fcnen y\u00fcz\u00fc \u201cmakyaj\u201d kald\u0131ramayacak kadar bozuldu\u011funda g\u00fcndeme gelen bir uygulamalar b\u00fct\u00fcn\u00fcnden bahsediyoruz. McKinsey ve benzeri firmalar\u0131n da finansman tekni\u011fi bak\u0131m\u0131ndan temiz bir i\u015f\u00e7ilik g\u00f6r\u00fcnt\u00fcs\u00fc vermek ve dan\u0131\u015fanlar\u0131n\u0131n halka kar\u015f\u0131 imaj\u0131n\u0131 koruyup kollamak ad\u0131na kullanaca\u011f\u0131 y\u00f6ntemler de bu t\u00fcr uygulamalar oluyor. Dilerseniz, malum firman\u0131n ad\u0131n\u0131 iki kez kullanman\u0131n ve Allah\u2019\u0131n hakk\u0131 \u00fc\u00e7\u00fcnc\u00fc kereyi yaz\u0131n\u0131n sonuna saklaman\u0131n verdi\u011fi rahatl\u0131kla, i\u015fbu bilan\u00e7o d\u0131\u015f\u0131 muhasebe kavram\u0131n\u0131 karanl\u0131k tarafa ge\u00e7iren finansal oyunlar\u0131n ba\u015fl\u0131calar\u0131n\u0131n neler oldu\u011funa birlikte g\u00f6z atal\u0131m:<\/p>\n<p>Bilan\u00e7o oyunlar\u0131n denilince ad\u0131n\u0131n an\u0131lmamas\u0131 imk\u00e2ns\u0131za yak\u0131n olan Enron ile s\u00f6ze ba\u015flamak bu mevzunun vazge\u00e7ilmez girizg\u00e2h\u0131 olmaya daha uzun s\u00fcre devam edecek gibi. Konunun merakl\u0131lar\u0131na hararetle izlemelerini tavsiye etti\u011fim \u201cEnron: Odadaki En Zeki Adam\u201d (\u201cEnron: The Smartest Guy In The Room\u201d) belgeselinde enine boyuna ele al\u0131nan \u201cfinansal haydutluk\u201d t\u00fcrlerinin g\u00f6lgesindeki \u201cyarat\u0131c\u0131 muhasebe\u201d (!) \u00fcr\u00fcnleri \u00f6z\u00fcnde \u00e7o\u011fu zaman \u015fu temel amac\u0131 ger\u00e7ekle\u015ftirme arzusuna indirgenebiliyor: Sahte nakit ak\u0131mlar\u0131 olu\u015fturarak hayali k\u00e2r g\u00f6stermek. Bu k\u00f6t\u00fc niyetten beslenen karanl\u0131k gayenin edinilmesinde Enron\u2019un ba\u015fvurdu\u011fu bilan\u00e7o d\u0131\u015f\u0131 muhasebe y\u00f6ntemleriyse ger\u00e7ekten insan\u0131 hayrete d\u00fc\u015f\u00fcrecek cinsten:<\/p>\n<ul>\n<li>Hen\u00fcz in\u015faat\u0131na ba\u015flanmam\u0131\u015f enerji santrallerinin yirmi y\u0131l sonras\u0131na uzanan gelecek k\u00e2rlar\u0131n\u0131n da\u011f\u0131t\u0131lmas\u0131 ve bu i\u015flemlerinin kay\u0131tlar\u0131n\u0131n SPV (Special Purpose Vehicle) denilen (\u00d6zel Ama\u00e7l\u0131 Ara\u00e7\/Kurulu\u015f) yap\u0131larda gizlenerek enerji anla\u015fmalar\u0131n\u0131n olas\u0131 k\u00e2rlar\u0131n\u0131n tahakkuk ettirilerek toplam k\u00e2ra yans\u0131t\u0131lmas\u0131. Bu yap\u0131l\u0131rken elde edildi\u011fi kaydedilen paran\u0131n bilerek en az birka\u00e7 \u015firketin bilan\u00e7o d\u0131\u015f\u0131 varl\u0131klar\u0131nda \u201cgezdirilerek\u201d kaynak takibinin taamm\u00fcden g\u00fc\u00e7le\u015ftirilmesi.<\/li>\n<li>Varl\u0131klar\/Bor\u00e7 oran\u0131n\u0131 d\u00fc\u015f\u00fck g\u00f6stererek bor\u00e7lanman\u0131n kaynak maliyetinin (faiz) d\u00fc\u015f\u00fck ve \u015firket itibar\u0131n\u0131n y\u00fcksek tutulmas\u0131 i\u00e7in bor\u00e7lar\u0131n bilan\u00e7o d\u0131\u015f\u0131 kalemlere \u201cpark edilmesi\u201d (ifade bana ait de\u011fil, maalesef sorgulanmad\u0131\u011f\u0131nda fark edilmeyecek yayg\u0131n bir uygulaman\u0131n uluslar aras\u0131 finansman camias\u0131ndaki ger\u00e7ek ad\u0131).<\/li>\n<li>\u0130\u015ftirak, ba\u011fl\u0131 ortakl\u0131k, vb. \u015firketin ili\u015fkili oldu\u011fu yap\u0131lara dair kamuya yap\u0131lmas\u0131 yasal olarak zorunlu olan bildirimlerden yine bilan\u00e7o d\u0131\u015f\u0131 varl\u0131klara ili\u015fkin istisnai h\u00fck\u00fcmlerden yararlan\u0131larak \u201cka\u00e7\u0131n\u0131lmas\u0131\u201d.<\/li>\n<li>K\u00e2r rakamlar\u0131n\u0131n \u00e7ifte kay\u0131t y\u00f6ntemiyle \u015fi\u015firilmesi; mesela holdinge ba\u011fl\u0131 bir \u015firketin k\u00e2r\u0131n\u0131n hem \u015firketin kendisi hem de holdingin bilan\u00e7osunda ayr\u0131 ayr\u0131 g\u00f6sterilmesini elverecek bilan\u00e7oya d\u0131\u015f\u0131 kay\u0131tlara yer verilmesi,<\/li>\n<li>Alacaklar\u0131n varl\u0131km\u0131\u015f gibi kaydedilmesi,<\/li>\n<li>Ger\u00e7ekle\u015fen maliyet hesab\u0131 yerine finansal m\u00fchendislik \u00fcr\u00fcn\u00fc oldu\u011fu iddia edilen \u201cpiyasaya endeksli\u201d (Mark to the Market) model ile maliyetlerin d\u00fc\u015f\u00fck, gelirlerin y\u00fcksek g\u00f6sterilmesi.<\/li>\n<li>Tek seferlik gelirlerin (b\u00fcy\u00fck bir arsa\/gayrimenkul sat\u0131\u015f\u0131, tekil bir projenin k\u00e2r\u0131, vb) \u015firketin s\u00fcre\u011fen gelir kaynaklar\u0131ndan birisiymi\u015f gibi her muhasebe d\u00f6neminde k\u00e2ra eklenmesi,<\/li>\n<li>\u0130\u00e7inde bulunulan d\u00f6nemin giderlerinin bir sonraki muhasebe d\u00f6nemine \u00f6telenmesi,<\/li>\n<li>Yukar\u0131da de\u011finilen ilk \u00f6rnekteki durumu genelle\u015ftirerek sonraki d\u00f6nemlere ait olas\u0131 b\u00fct\u00fcn gelirlerin \u00f6ne al\u0131narak k\u00e2ra etki edecek bi\u00e7imde kay\u0131tlara al\u0131nmas\u0131, gelir d\u00f6nemi geldi\u011finde ayn\u0131 gelirin tekrar kaydedilmesi,<\/li>\n<li>Kanunen ayr\u0131lmas\u0131 zorunlu kar\u015f\u0131l\u0131klar\u0131n muhasebe oyunlar\u0131yla bilan\u00e7o d\u0131\u015f\u0131na \u00e7\u0131kar\u0131l\u0131p \u201cpi\u015firilerek\u201d tekrar bilan\u00e7oya sokularak gelir rakamlar\u0131na \u201cyedirilmesi.\u201d<\/li>\n<\/ul>\n<div id=\"attachment_3567\" style=\"width: 1034px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-3567\" loading=\"lazy\" class=\"wp-image-3567 size-large\" src=\"http:\/\/misak.millidusunce.com\/wp-content\/uploads\/2018\/10\/12-1024x567.jpg\" alt=\"K\u00e2r rakamlar\u0131n\u0131n \u00e7ifte kay\u0131t y\u00f6ntemiyle \u015fi\u015firilmesi; mesela holdinge ba\u011fl\u0131 bir \u015firketin k\u00e2r\u0131n\u0131n hem \u015firketin kendisi hem de holdingin bilan\u00e7osunda ayr\u0131 ayr\u0131 g\u00f6sterilmesini elverecek bilan\u00e7oya d\u0131\u015f\u0131 kay\u0131tlara yer verilmesi,\" width=\"1024\" height=\"567\" srcset=\"https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/12-1024x567.jpg 1024w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/12-150x83.jpg 150w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/12-300x166.jpg 300w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/12-768x425.jpg 768w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/12.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><p id=\"caption-attachment-3567\" class=\"wp-caption-text\">K\u00e2r rakamlar\u0131n\u0131n \u00e7ifte kay\u0131t y\u00f6ntemiyle \u015fi\u015firilmesi; mesela holdinge ba\u011fl\u0131 bir \u015firketin k\u00e2r\u0131n\u0131n hem \u015firketin kendisi hem de holdingin bilan\u00e7osunda ayr\u0131 ayr\u0131 g\u00f6sterilmesini elverecek bilan\u00e7oya d\u0131\u015f\u0131 kay\u0131tlara yer verilmesi,<\/p><\/div>\n<p>Kabul etmek laz\u0131m ki pek de s\u0131k\u0131c\u0131 konular de\u011fil, ne dersiniz? Kald\u0131 ki burada bunlar\u0131n sadece k\u00fc\u00e7\u00fck bir \u00f6rneklemine yer verebilmi\u015f bulunuyoruz. Peki, \u015firketleri, holdingleri ve hatta zaman zaman &#8211; hani olacak i\u015f de\u011fil deriz ama &#8211; \u00e7arp\u0131k bir b\u00fcy\u00fcme modelinin yak\u0131t\u0131n\u0131 t\u00fcketmenin verdi\u011fi tela\u015feyle bir \u00fclkeyi y\u00f6neten h\u00fck\u00fcmetleri bile b\u00f6ylesi yan\u0131lt\u0131c\u0131 uygulamalara iten temel nedenler ne ola ki? Bu k\u00f6k neden aray\u0131\u015f\u0131n\u0131n bizleri g\u00f6t\u00fcrece\u011fi temel ba\u015fl\u0131klar da \u015funlar; daha sa\u011fl\u0131kl\u0131 bir bilan\u00e7o\/kamu maliyesi g\u00f6r\u00fcnt\u00fcs\u00fc ile ama\u00e7lanan hedefleri \u015f\u00f6yle s\u0131ralayabiliriz:<\/p>\n<ul>\n<li>Daha y\u00fcksek miktarda, daha uzun vadeli, daha d\u00fc\u015f\u00fck maliyetli bor\u00e7lanma imk\u00e2nlar\u0131na ula\u015fmak veyahut eldeki bor\u00e7lanma kanallar\u0131n\u0131 korumak (mesela bir \u00fclkenin kredi notunu y\u00fcksek tutma iste\u011fi),<\/li>\n<li>\u015eirket de\u011ferlemesi sonucunda \u00e7\u0131kacak rakam\u0131 olabildi\u011fince y\u00fcksek g\u00f6stermek (ki bir \u00fclke i\u00e7in bu hala elinde kalan\/\u00f6zelle\u015ftirilmemi\u015f kamu varl\u0131\u011f\u0131 varsa bunlar\u0131n sat\u0131\u015f\u0131nda daha da kritik bir itki haline d\u00f6n\u00fc\u015febilir),<\/li>\n<li>Hisse senedi fiyat\u0131n\u0131 \u00e7ekici k\u0131lmak (\u00fclke i\u00e7inse hazine bonolar\u0131n\u0131),<\/li>\n<li>Y\u00f6netim kurulunda kalmak (G\u00fcn\u00fcn sonunda her h\u00fck\u00fcmetin derdi gelecek se\u00e7imler de\u011fil de nedir? T\u0131pk\u0131 ger\u00e7ek devlet adamlar\u0131n\u0131n derdinin gelecek nesiller olmas\u0131 gibi\u2026),<\/li>\n<\/ul>\n<p>Karanl\u0131k taraftan dem vurarak ba\u015flad\u0131\u011f\u0131m\u0131z yaz\u0131m\u0131z\u0131n t\u00fcmden karamsar bir havaya b\u00fcr\u00fcnmesini \u015fartlar\u0131n elverdi\u011fi \u00f6l\u00e7\u00fcde engellemek ad\u0131na, b\u00fct\u00fcn bu muhasebe ve finansman oyunlar\u0131n\u0131n \u00e7\u0131plak g\u00f6zle de fark\u0131na var\u0131labilecek belirtilerine de\u011finerek devam etmek yerinde olacak sanki. \u0130\u015fte, bilan\u00e7o ya da kamu maliyesi d\u0131\u015f\u0131nda bir \u201cg\u00f6lge sistem\u201d ile y\u00fcr\u00fct\u00fclen ve bir \u015firketin\/\u00fclkenin ba\u015f\u0131n\u0131 er ya da ge\u00e7 derde sokacak olan bu t\u00fcr uygulamalar\u0131n varl\u0131\u011f\u0131na ili\u015fkin belirtiler genellikle a\u015fa\u011f\u0131daki t\u00fcrdendir:<\/p>\n<ul>\n<li>Zay\u0131f bir i\u00e7 kontrol sisteminin varl\u0131\u011f\u0131: \u015eirketlerde tefti\u015f kurullar\u0131n\u0131n y\u00f6netim kuruluna de\u011fil de genel m\u00fcd\u00fcrl\u00fckteki herhangi bir birime ba\u011flanmas\u0131 ve dolay\u0131s\u0131yla ba\u011f\u0131ms\u0131zl\u0131k ve objektiflik ilkesinin ciddi \u00f6l\u00e7\u00fcde zedelenmesi. Bunun devletteki kar\u015f\u0131l\u0131\u011f\u0131 denetleme kurullar\u0131n\u0131n kald\u0131r\u0131lmas\u0131 ya da Dan\u0131\u015ftay benzeri yap\u0131lar\u0131n etkisizle\u015ftirilmesi olarak ifade edilebilir.<\/li>\n<li>\u0130ddia edilen b\u00fcy\u00fcme ile ger\u00e7ekte olan aras\u0131nda art\u0131k saklanamayacak boyutta bir farkl\u0131l\u0131\u011f\u0131n belirgin hale gelmesi. \u015eirketlerde bu durum; personel maa\u015flar\u0131n\u0131n kredi ile\/bor\u00e7lanarak ancak \u00f6denebildi\u011fi bir ortamda \u015firket hisselerinin borsada \u00e7ok y\u00fcksek bir puandan i\u015flem g\u00f6rmesi olarak ba\u015f g\u00f6sterebilir. Devletlerdeyse; a\u00e7\u0131klanan enflasyon ile \u201csoka\u011f\u0131n enflasyonu\u201d aras\u0131ndaki fark\u0131n a\u00e7\u0131lmas\u0131, i\u015fsizlik rakamlar\u0131yla atanamayan personel aras\u0131ndaki u\u00e7urum gibi veriler bunun benzeri bir durumu ele verir.<\/li>\n<li>Atama demi\u015fken, \u015firket y\u00f6netiminde kamuoyunun sorgulayaca\u011f\u0131 t\u00fcrden \u201cnepotizm\u201d (akraba kay\u0131rma) etkisiyle yap\u0131lm\u0131\u015fa benzeyen yetki ve g\u00f6revlendirmeler ba\u015f g\u00f6sterir. Bunun yaratt\u0131\u011f\u0131 alg\u0131, olas\u0131 bir panik ya da kriz an\u0131nda \u015firket y\u00f6netiminden ayr\u0131l\u0131rken elde edilen varl\u0131klar\u0131 \u201caile i\u00e7inde\u201d korumak y\u00f6n\u00fcnde bir gayretin oldu\u011fudur. Bir devlette ise bu durum\u2026 Ayn\u0131d\u0131r, farkl\u0131 bir \u00f6rnek vermeye gerek olmad\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyorum a\u00e7\u0131k\u00e7as\u0131!<\/li>\n<li>Kurumsal yap\u0131n\u0131n karma\u015f\u0131kla\u015ft\u0131r\u0131lmas\u0131 ile yetki ve sorumluluk alanlar\u0131n\u0131n karga\u015fa i\u00e7erisinde b\u0131rak\u0131lmas\u0131 ve sadece CEO\u2019nun imzas\u0131yla i\u015flerin y\u00fcr\u00fct\u00fclebildi\u011fi bir karar alma mekanizmas\u0131n\u0131n olu\u015fturulmas\u0131. Benzetmek gibi olmas\u0131n ama bunun bir devletteki kar\u015f\u0131l\u0131\u011f\u0131 olsa olsa tek adam rejimi olsa gerek\u2026<\/li>\n<\/ul>\n<p>S\u00f6z\u00fcn \u00f6z\u00fc; eninde sonunda \u00f6ne konulacak bir bilan\u00e7onun ac\u0131 ger\u00e7eklerinden ka\u00e7man\u0131n uzun vadede imk\u00e2n\u0131 yoktur. McKinsey ya da benzeri bir dan\u0131\u015fmanl\u0131k firmas\u0131yla \u00e7al\u0131\u015f\u0131ls\u0131n ya da \u00e7al\u0131\u015f\u0131lmas\u0131n; TL\u2019yi \u201cTe-L\u00e2m\u201d diye telaffuz eden \u0130stanbul beyefendilerinin son \u00f6rneklerinden eski(mez) bir \u00fcstad\u0131m\u0131z\u0131n \u00f6l\u00fcms\u00fcz deyimiyle; \u201c Kayda giren derde girer.\u201d<\/p>\n<div id=\"attachment_3568\" style=\"width: 1034px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-3568\" loading=\"lazy\" class=\"size-large wp-image-3568\" src=\"http:\/\/misak.millidusunce.com\/wp-content\/uploads\/2018\/10\/13-1024x865.jpg\" alt=\" \u201c Kayda giren derde girer.\u201d\" width=\"1024\" height=\"865\" srcset=\"https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/13-1024x865.jpg 1024w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/13-150x127.jpg 150w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/13-300x253.jpg 300w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/13-768x649.jpg 768w, https:\/\/millidusunce.com\/misak\/wp-content\/uploads\/2018\/10\/13.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><p id=\"caption-attachment-3568\" class=\"wp-caption-text\">\u201c Kayda giren derde girer.\u201d<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bilan\u00e7o oyunlar\u0131, sahte nakit ak\u0131\u015flar\u0131 ak\u0131mlar\u0131 olu\u015fturmak, zarar\u0131 kar olarak karakapl\u0131 deftere yazmak ve muhasebe d\u00fcnyas\u0131n\u0131n di\u011fer kirli \u00e7ama\u015f\u0131rlar\u0131&#8230;<\/p>\n","protected":false},"author":76,"featured_media":3568,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":""},"categories":[63,2,66,67],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.0.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Karanl\u0131k tarafa ge\u00e7mek; g\u00fc\u00e7 kiminle olsun? 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SMMM, ACCApq, CIA, CCSA, CRMA, CSL ve PRINCE2 unvanlar\\u0131na sahip olan Liath MacGorman evli ve iki \\u00e7ocuk babas\\u0131 olup \\u0130ngilizce ve \\u0130spanyolca bilmektedir. \\u0130flah olmaz bir sinema ve tiyatro a\\u015f\\u0131\\u011f\\u0131 olan MacGorman, Soho ve West End oyunlar\\u0131n\\u0131 izlemekten ve Britanya\\u2019n\\u0131n tarihi ve do\\u011fal zenginliklerini ke\\u015ffetti\\u011fi gezilere \\u00e7\\u0131kmaktan ho\\u015flanmaktad\\u0131r.\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/posts\/3566"}],"collection":[{"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/users\/76"}],"replies":[{"embeddable":true,"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/comments?post=3566"}],"version-history":[{"count":0,"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/posts\/3566\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/media\/3568"}],"wp:attachment":[{"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/media?parent=3566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/categories?post=3566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/millidusunce.com\/misak\/wp-json\/wp\/v2\/tags?post=3566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}