İşletme Bölümü Yayın Koleksiyonu

Permanent URI for this collectionhttps://hdl.handle.net/20.500.12416/403

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A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context
(2015) Öztürk, Can; Öztürk, Can; 41482; Bankacılık ve Finans
IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS) contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in Turkey and this influence still exists in Europe and Australia. This shows that as long as diversity in accounting policies of IFRS is present, entities are expected to be inclined to select their local accounting policies by leading to comparability of financial statements within the country rather than between countries in the IFRS context.
A System Design for Facilitating Human Resource Decisions in Small and Medium Sized Enterprises in Turkey
(2015) Şengül, S. Çağrı; Sakarya, A. Orçun; Kaya, H. Volkan; Kahraman, Z. Ezgi; 19342; 50343
Currently, to keep the competitive edge, firms focus on the improvement of the decision making and use different management information systems to leverage the process. In this study, it has been designed an information system which aims to support the management of human resources in the small and medium sized enterprises in Turkey. To do this, a group of human resource key point indicators have been determined for a system design which includes Mysql- and Java-based Hibernate Criteria Api, search algorithm, relational database, JSF(java server faces) Framework and Primefaces structures as methodology. It has been demonstrated by sample user interface snapshots and analysis of the system benefits that the system would serve decision makers in a number of areas including training, performance, efficiency, workforce and working time supported by its user friendly characteristics such as; real time analysis, decision making opportunities and flexibility of accessibility it offers to small and medium sized enterprises.
Algılanan Çalışma Koşullarının İşten Ayrılma Niyeti ile Tükenmişliğe Etkisi: Gıda Perakendeciliği Çalışanlarına Yönelik Bir Araştırma
(2022) Kılıç, Tamer; Kılıç, Tamer; Şener, İrge; Şener, İrge; 21583; Çankaya Meslek Yüksekokulu; İşletme
İş yaşamı ile ilgili yapılan çok sayıdaki araştırmada çalışma koşullarının çalışanlar üzerindeki etkileri incelenmiştir. Çalışma koşulları uzun süreli ve yoğun çalışma nedeniyle günümüzde de önemini korumaktadır. Bu çalışmada, Ankara’da gıda perakendeciliği alanında faaliyet gösteren bir işletmenin 196 çalışanını kapsayan örneklem için çalışma koşullarının çalışanların işten ayrılma niyetleri üzerindeki etkisi ile bu değişkenler arasındaki ilişkide çalışanların tükenmişlik seviyelerinin aracılık etkisi incelenmiştir. Uygulanan anket çalışmasından elde edilen bulgulara göre; çalışma koşullarının ‘yoğun fiziksel çaba gerektiren koşullar’ boyutunun çalışanların hem işten ayrılma niyetlerini hem de tükenmişliklerini etkilediği; ‘ergonomik olmayan koşullar’ ile ‘monotonlaşma’ boyutlarının ise çalışanların işten ayrılma niyeti üzerinde pozitif etkisinin olduğu belirlenmiştir. Çalışanların çalışma koşulları algıları ile işten ayrılma niyetleri arasındaki ilişkide tükenmişlik seviyelerinin aracılık etkisi tespit edilmemiştir.
Alman Örgüt Kültürü: Hofstede’nin Kültür Boyutları, Alman Tarzı Yönetim ve İnsan Kaynakları Yönetimi Açısından Bir Değerlendirme
(2020) Tunc, Tulin; Parıltı, Nurettin; 138931
Dünyaca ünlü markaları, ‘Made in Germany’ kalitesine duyulan güven, planlama, verimlilik, inovasyon,uzmanlık ve teknik yeteneklere dayalı katı yönetim yaklaşımı ile ön plana çıkan Almanya, güçlü ekonomisiolan, etkili bir Avrupa ülkesidir. Alman kültürü, tarihsel arka plandan etkilenmektedir. Ayrıca, 2.DünyaSavaşı sonrası artan işgücü ihtiyacı nedeniyle yapılan göçmen iş gören alımları dolayısıyla hem toplumhem de iş yaşamında çok kültürlülük de söz konusudur. Böyle bir bağlamda, Alman iş örgütleri ve örgütkültürü nasıl şekillenmiştir?Almanya’nın tarihsel gelişimi bağlamında ulusal kültürün örgüt kültürüne etkilerini ve yönetim, istihdamve insan kaynakları yönetimi uygulamalarına yansımalarını değerlendirmeyi amaçlayan bu derlemeçalışmasında, ulusal kültürel boyutların Alman örgüt kültürünü etkilediği belirlenmiştir. Bir diğer bulgu,önemli tarihsel dönemlerde yaşanan olayların kültür, istihdam, yönetim ve insan kaynakları yönetimiüzerinde etkili olduğu yönündedir.
Citation - WoS: 19
Citation - Scopus: 21
An Extended Mixed-Integer Programming Formulation and Dynamic Cut Generation Approach for the Stochastic Lot-Sizing Problem
(informs, 2018) Tunc, Huseyin; Kilic, Onur A.; Tarim, S. Armagan; Rossi, Roberto; 6641
We present an extended mixed-integer programming formulation of the stochastic lot-sizing problem for the static-dynamic uncertainty strategy. The proposed formulation is significantly more time efficient as compared to existing formulations in the literature and it can handle variants of the stochastic lot-sizing problem characterized by penalty costs and service level constraints, as well as backorders and lost sales. Also, besides being capable of working with a predefined piecewise linear approximation of the cost function-as is the case in earlier formulations-it has the functionality of finding an optimal cost solution with an arbitrary level of precision by means of a novel dynamic cut generation approach.
Citation - WoS: 12
Citation - Scopus: 16
An overview of revenue management and dynamic pricing models in hotel business
(Edp Sciences S A, 2018) Bandalouski, Andrei M.; Kovalyov, Mikhail Y.; Pesch, Erwin; Tarim, S. Armagan; 6641
Basic concepts and brief description of revenue management models and decision tools in the hotel business are presented. An overview of the relevant literature on dynamic pricing, forecasting methods and optimization models is provided. The main ideas of the authors' customized revenue management method for the hotel business are presented.
Citation - WoS: 0
ANALYZING THE EFFECT OF ANTECEDENTS OF TURNOVER INTENTION ACCORDING TO GENERATIONS
(Future Acad, 2019) Şener, İrge; Karabay, Melisa Erdilek; Seiler, Irge; Elci, Meral; Ensari, Sebnem; 21583; İşletme
There are many predictors that determine the turnover intention of employees. Among these predictors, mobbing behaviour can be disruptive in the workplace since workplace deviance is a matter which most organizations wrestle today. Organizational commitment is an important variant for employees to achieve organizational success whereas ethical climate is the picture of an organization which demonstrates its' moral philosophy. This study examines the main effects of ethical climate, mobbing, and organizational commitment in predicting turnover intention among the sample of 166 employees, working in a municipality, particularly in Istanbul province, Turkey. The findings indicate that mobbing affect turnover intention positively, while ethical climate has no effect in estimating turnover intention. Study results also suggest that commitment (continuance and affective) is also found to be negatively related to turnover intention of employees. In addition, for Generation-X members, continuance commitment and for Generation-Y members, affective commitment has a significant effect on turnover intention. (C) 2019 Published by Future Academy www.FutureAcademy.org .UK
Assessment of Turkey’s Innovation Performance during the European Union Candidacy Period
(2021) Sakarya, Arif Orçun; 19342; İşletme
Turkey is one of the countries that has taken part in innovation assessments by the European Union since the start of the candidateship period. The main goal of this study is to present an overview of Turkey’s long term innovation performance in comparison with the European Union. Within this framework an evaluation is conducted based on the indicators of European Innovation Scoreboard reports between 2003 and 2019. There includes a discussion of related strengths, weaknesses, and policies in progress as areas for improvement in Turkey. The main areas of strength, however, are related to SME capabilities, although further improvement is required regarding patent application and human resources.
Bilgi sarmalı çerçevesinde süreçlerin karşılıklı etkileşimi üzerine bir araştırma
(2021) Sakarya, Arif Orçun; Sakarya, Arif Orçun; 19342; İşletme
Günümüzde bilgi yönetimi işletmelerin rekabet güçlerinin artırılması yönünde odaklanılan\rkonulardan biridir. Özellikle dinamik çevre ile etkileşim sırasında bilginin şekillenmesi noktasında,\rbilginin dönüşümü ve kullanılma amacı da işletme performansına etki edebilecek olgular olarak\rortaya çıkmaktadır. Buna bağlı olarak, çalışmanın amacı, mikro ölçekli işletmelerde sarmal bazlı bilgi\ryönetimi ve yaratılması için uygun şartların oluşup oluşmadığının ölçülmesidir. İlgili literatür ve bilgi\ryönetimine farklı yaklaşımların incelenmesini takiben, çalışmanın araştırma bölümünde ise bir\rüniversitenin kuluçka merkezi bünyesinde bulunan ve bilgi yoğun ürün veya hizmet üreten mikro\rölçekli işletmelerin ile yapılan görüşmelerin sonuçları tartışılmıştır. Buna göre, işletmenin dahilinde\rbilginin yaratılması için gerekli şartları büyük ölçüde sağladıkları sonucuna ulaşılmıştır. Bu bağlamda\rözellikle ortak karar alma mekanizması, proje bazlı çalışma, inovasyon, birden fazla işte yetkinleşme\rve bilgiye erişim olgularının ön plana çıktığı görülmüştür. Bunlara ek olarak da özellikle bilginin\rdönüştürülmesi çerçevesinde piyasa odaklı yaklaşımların da şirketlerin gündeminde olduğu\rgözlemlenmiştir.
Citation - WoS: 13
Board Composition and Gender Diversity: Comparison of Turkish and Nigerian Listed Companies
(Elsevier Science Bv, 2014) Sener, Irge; Şener, İrge; Karaye, Abubakar Balarabe; 21583; İşletme
The research related with board of directors is an important research stream. One of the most noteworthy dimensions related with board composition is board gender diversity. Although, many research is undertaken in developed countries related with board gender diversity, related research is still at infancy in developing and emerging market economies. This study aims to contribute to the literature by comparison of important board composition dimensions, that are board gender diversity, presence of independent directors and board size between Turkey and Nigeria. The findings indicate no statistically significant difference between the two countries in terms of board gender diversity and underrepresentation of female directors. According to the research findings, the underrepresentation of female directors is more obvious in Turkey. On the other hand, there exists statistically significant difference in terms of board size and presence of independent board members among the two countries. (C) 2014 The Authors. Published by Elsevier Ltd.
Board Composition and Organizational Performance: Environmental Characteristics Matter
(2011) Şener, İrge; Varoğlu, A. Kadir; Aren, Selim; 21583; İşletme
Concern for board of directors considerably increased with the recent developments in the corporate governance field. Despite that extensive research was conducted, the understanding of the board and its effects is still limited. This is mainly because that the majority of the corporate governance research focused mostly on the direct relation of board characteristics with organizational outcomes, and neglected the effect of intervening variables, leading to inconclusive research findings. Deriving on this limitation, in this study, the effect of board composition on organizational performance was investigated for different environmental conditions, which are measured in terms of munificence and dynamism of the industry in which the organizations operate and product complexity of the organizations. In addition, the moderating effects of these dimensions of organizational task environments on the relationship between board composition and organizational performance were also addressed. Building on resource dependence theory, it is suggested that under different environmental conditions, different compositions of boards will positively influence organizational performance. Based on the data from 80 companies which shares are publicly traded in İstanbul Stock Exchange, the findings indicate that the effect of board composition on organizational performance vary among different environmental conditions.
Citation - WoS: 1
Citation - Scopus: 11
Board Composition and Organizational Performance: Environmental Characteristics Matter
(Elsevier Science Bv, 2011) Sener, Irge; Şener, İrge; Varoglu, Abdulkadir; Aren, Selim; 21583; İşletme
Concern for board of directors considerably increased with the recent developments in the corporate governance field. Despite that extensive research was conducted, the understanding of the board and its effects is still limited. This is mainly because that the majority of the corporate governance research focused mostly on the direct relation of board characteristics with organizational outcomes, and neglected the effect of intervening variables, leading to inconclusive research findings. Deriving on this limitation, in this study, the effect of board composition on organizational performance was investigated for different environmental conditions, which are measured in terms of munificence and dynamism of the industry in which the organizations operate and product complexity of the organizations. In addition, the moderating effects of these dimensions of organizational task environments on the relationship between board composition and organizational performance were also addressed. Building on resource dependence theory, it is suggested that under different environmental conditions, different compositions of boards will positively influence organizational performance. Based on the data from 80 companies which shares are publicly traded in Istanbul Stock Exchange, the findings indicate that the effect of board composition on organizational performance vary among different environmental conditions. (C) 2011 Published by Elsevier Ltd. Selection and/or peer-review under responsibility 7th International Strategic Management Conference
Brand Loyalty İn The Cosmetics Industry: A Field Study On Turkish Women‟s Brand Loyalty Among Cosmetics Products
(2005) Özdemir, Handan; Özdemir, Handan; Parıltı, Nurettin; 120408; 116684; Halkla İlişkiler ve Reklamcılık
Cosmetics industry has a share of 135 billion dollars in the global market. The biggest multinational cosmetics companies in the world such as Avon, Procter and Gamble, Estee Lauder, Nivea, L’oreal are very much interested in the Turkish market. Turkey is a developing country in terms of cosmetics consumption and has a great potential with a population of 70 million. This study aims to determine whether turkish women have brand loyalty among skin-care products in the cosmetics sector. It is our hope that the results of this study will help foreign and domestic cosmetics companies, already existing in or planning to enter the Turkish market, in shaping their marketing strategies.
Citation - WoS: 2
Citation - Scopus: 1
Collaboration İn Bologna Process: The Experience Of Department Of Interior Architecture İn Cankaya University
(Elsevier Science Bv, 2011) Sakarya, A. Orcun; Kahraman, Z. Ezgi Haliloglu; 19342
Bologna Process studies in Cankaya University's Interior Design and Architecture Department have been initiated in 2008. This study analyzes the curriculum development efforts in a participatory point of view and the findings of the first stage by providing insights for the next step of the process. As a result of the consensus among professors and questionnaire, program qualifications have been identified and listed. Assessment of questionnaires conducted to students and graduates revised these qualifications. These new qualifications specifically involve the subject-specific ones related with the fundamentals of design processes, history and technical topics of interior architecture; design and construction issues. (C) 2011 Published by Elsevier Ltd. Selection and/or peer-review under responsibility of the 2nd World Conference on Psychology, Counselling and Guidance.
Communication of Innovation Messages via the Internet: An Example of Turkish Exporting Firms
(2019) Sakarya, A. Orçun; 19342
In a firm, innovation mainly targets to preserve competitive advantage via commercialization. The objective of this study is to examine the extent of website innovation statements of Turkish firms listed in the top one thousand exporter firms’ ranking of the Turkish Exporters Assembly. To do this, website contents that are closely related to the notion of innovation are examined. Content analysis methodology is used to group websites which contain innovation related statements. The groups consist of values, vision, mission, research and development activities, and topics related to innovative activities. At the end of the study, it was deduced that businesses are gradually increasing in their innovation awareness as a message to stakeholders, especially in the context of their research and development activities.
Citation - WoS: 18
Citation - Scopus: 23
Computing non-stationary (s, S) policies using mixed integer linear programming
(Elsevier Science Bv, 2018) Xiang, Mengyuan; Rossi, Roberto; Martin-Barragan, Belen; Tarim, S. Armagan; 6641
This paper addresses the single-item single-stocking location non-stationary stochastic lot sizing problem under the (s, S) control policy. We first present a mixed integer non-linear programming (MINLP) formulation for determining near-optimal (s, S) policy parameters. To tackle larger instances, we then combine the previously introduced MINLP model and a binary search approach. These models can be reformulated as mixed integer linear programming (MILP) models which can be easily implemented and solved by using off-the-shelf optimization software. Computational experiments demonstrate that optimality gaps of these models are less than 0.3% of the optimal policy cost and computational times are reasonable. (C) 2018 Elsevier B.V. All rights reserved.
Citation - WoS: 7
Citation - Scopus: 10
Confidence-based reasoning in stochastic constraint programming
(Elsevier, 2015) Rossi, Roberto; Hnich, Brahim; Tarim, S. Armagan; Prestvvich, Steven; 6641
In this work we introduce a novel approach, based on sampling, for finding assignments that are likely to be solutions to stochastic constraint satisfaction problems and constraint optimisation problems. Our approach reduces the size of the original problem being analysed; by solving this reduced problem, with a given confidence probability, we obtain assignments that satisfy the chance constraints in the original model within prescribed error tolerance thresholds. To achieve this, we blend concepts from stochastic constraint programming and statistics. We discuss both exact and approximate variants of our method. The framework we introduce can be immediately employed in concert with existing approaches for solving stochastic constraint programs. A thorough computational study on a number of stochastic combinatorial optimisation problems demonstrates the effectiveness of our approach. (C) 2015 Elsevier B.V. All rights reserved.
Consumer Preferences for Fast Food Brands: Evidence from an Emerging Country
(2017) Özdemir, Handan; Akagün Ergin, Elif; 12040; Halkla İlişkiler ve Reklamcılık
Amid the economic problems and health concerns, there has been a rapid growth in the fast food industry in Turkey, with 3,453 restaurants currently serving the market. Fast food consumption is more popular among children and teenagers making. Turkey a very lucrative market, since almost half of the country s 73 million population is under the age of 25.The aim of this research is to explore young consumers overall behavior toward fast food chains. More specifically, the purpose here is to identify the key factors that influence these young consumers preferences of local and international brands of fast food restaurants. A total of 400 students were recruited from two public and two private universities. Results of factor analysis suggest five dominant factors that have an impact on young consumers preferences of different brands of fast food restaurants. These factors include brand name reputation, cost,convenience, consistency and quality. Moreover, it is observed that these five factors are significantly related to several demographic variables such as age, gender, income level.Results of this study emphasize the importance of the dominant factors that young consumers consider as critical when they compare various fast food brands and make a final purchase decision.
Corporate Social Responsibility Reporting in Telecommunication Industry: The Case of the US, UK, and Turkey
(2018) Öztürk, Can; Marşap, Beyhan; 41482; Bankacılık ve Finans
This paper focuses on the corporate social responsibility reporting and examines corporate social responsibility or sustainability reports of the selected telecommunication companies from the US, UK and Turkey by making a comparative content analysis. For this purpose, a sample was established by combining the world’s two major telecommunication companies with Turkey’s largest telecommunication company within the framework of some constraints. This research points out that community involvement and environmental reporting consist of the main issues that these telecommunication companies focus on corporate social responsibility reporting.
Citation - Scopus: 3
Decision analysis on criteria that affect design of reverse logistic systems in textile sector
(Chamber of Textile Engineers, 2018) Güzel, B.; Taş, A.; 29252
In this study, reverse logistics implementation is examined in terms of the textile industry. This study examines textile recycling activities and textile wastes that are used in these activities and it also contains information and suggestions on the situation of textile wastes that are not used in recycling activities. The analysis chapter of this study determines the criteria which affect the decisions and activities of companies that carry out textile recycling. The sectoral order of the importance of these criteria, which have been determined as a result of literary research and expert opinions, was maintained by using AHP and DEMATEL multi-criteria decision making techniques. The study also examines the measurements affecting the decisions and activities of companies working in the textile recycling industry and it contains the order of the importance of these measurements, analyzed by using AHP and DEMATEL multi-criteria decision making methods. © 2012.

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