İktisadi ve İdari Bilimler Fakültesi
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Article A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context(2015) Öztürk, Can; Öztürk, Can; 41482; Bankacılık ve FinansIAS 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.Publication A new classifier design with fuzzy functions(Springer-Verlag Berlin, 2007) Celikyılmaz, Aslı; Türkşen, I. Burhan; Aktaş, Ramazan; Doğanay, M. Mete; Ceylan, N. Başak; 112010This paper presents a new fuzzy classifier design, which constructs one classifier for each fuzzy partition of a given system. The new approach, namely Fuzzy Classifier Functions (FCF), is an adaptation of our generic design on Fuzzy Functions to classification problems. This approach couples any fuzzy clustering algorithm with any classification method, in a unique way. The presented model derives fuzzy functions (rules) from data to classify patterns into number of classes. Fuzzy c-means clustering is used to capture hidden fuzzy patterns and a linear or a non-linear classifier function is used to build one classifier model for each pattern identified. The performance of each classifier is enhanced by using corresponding membership values of the data vectors as additional input variables. FCF is proposed as an alternate representation and reasoning schema to fuzzy rule base classifiers. The proposed method is evaluated by the comparison of experiments with the standard classifier methods using cross validation on test patterns.Article 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; 50343Currently, 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.Article An Empirical Investigatıon Of Turkish Consumers' Online Shopping Patterns(2008) Ergin, Elif Akagün; Akbay, Handan Özdemir; 120408With the rapid rise of Internet, the number of consumers shopping online for consumer goods and services has grown dramatically. This growth in Internet shopping in many different cultures around the world has attracted the attention of researchers interested in what leads individuals to adopt this mode of shopping. Similar to the global trend, Turkish consumers are increasingly opting to use the Internet for their shopping purposes as well. With a population over 70 million people, Turkish market’s potential for online commerce is quite significant. The aim of this study is to examine male and female consumers’ online shopping behavior, usage patterns and the key elements that encourage online shopping.Article Assessment of Turkey’s Innovation Performance during the European Union Candidacy Period(2021) Sakarya, Arif Orçun; 19342; İşletmeTurkey 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.Article Board Composition and Organizational Performance: Environmental Characteristics Matter(2011) Şener, İrge; Varoğlu, A. Kadir; Aren, Selim; 21583; İşletmeConcern 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.Article 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 ReklamcılıkCosmetics 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.Article Communication of Innovation Messages via the Internet: An Example of Turkish Exporting Firms(2019) Sakarya, A. Orçun; 19342In 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.Article Consumer Preferences for Fast Food Brands: Evidence from an Emerging Country(2017) Özdemir, Handan; Akagün Ergin, Elif; 12040; Halkla İlişkiler ve ReklamcılıkAmid 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.Conference Object Consumers Purchase Intentions For Foreign Products: An Empirical Research Study In Istanbul, Turkey(2010) Akagün Ergin, ElifConsumers in developing countries seem to possess an increasing demand for the purchase of foreign products. Turkey is a magnet for multinational corporations that view the country as a must-win market. It has become important to determine the underlying intentions that drive the purchase decisions for foreign products in the Turkish market. The purpose of this study is to contribute to the literature by examining the purchase intentions of urban, Turkish consumers for foreign products in three specific categories (apparel, chocolate and personal care products). These categories were selected by taking their applicability to urban consumers into consideration. A field study was carried out at three major shopping malls in Istanbul, with the participation of 600 urban, Turkish consumers. Surveys, consisting of 3 parts and a total of 50 questions, have been used to gather data. In the first part, the subjects were asked about the factors that affect their purchasing motives. The top five factors were reported as perceived brand prestige, quality, value, purchase intention, and influence of others. In the second part, questions were asked regarding the subject’s reactions about foreign brands according to the determined categories. Finally in the third part, the participants were asked about their demographics and other personal factors. The empirical evidence provides insights into the significance of impact of product category, perceived brand prestige, perceived brand quality and influence of others. The results of the multi-linear regression analysis are reported along with significant implications for marketing managersArticle Consumers’ Attitudes towards Brand Extensions: An Analysis on Food and Textile Industries in Turkey(2016) Şahin, Nilay; Ergin, ElifBrand extensions refer to use an established brand name in new product or product categories and are extensively applied as a marketing strategy. Brand extension success factors vary according to cultures. Consumers’ attitude towards extensions is modified on the basis of their cognitional reactions and relations between the parent brand and extended product and/ or product categories. This study aims at conducting an exploratory research and revealing the relationship between the parent brand and the extended brand. More specifically, the impact of parent brand loyalty on the extension is explored. Therefore, the main objective is to evaluate the attitudes of consumers towards brand extensions through brand loyalty. The study analyzes consumers’ attitudes towards brand extensions specifically in food and textile industries. This is in particular to portray that consumers respond positively to brand extensions in various industries due to different motivations. During the methodology application process, in-depth interviews were carried out with 16 participants who were selected from employees working for public and private institutions in Ankara, the capital of Turkey. The interviews were conducted in two stages. During the first stage, the interviews lasted approximately 45 minutes and consisted of open-ended questions about participants’ brand choices, reasons for choosing the brands they use. The goal was to evaluate their brand loyalty levels. In addition, the participants were provided with the definition of brand extension and their reactions towards extension were noted. In the second stage, the participants were asked to evaluate their attitudes towards brand extensions in food and textile industries along with the factors that have impact on their evaluations. The participants were specifically observed in terms of their approach to brand extensions where the extension was in a totally different sector from the parent brand. The results indicate that brand awareness has a significant impact on brand extensions with regards to quality and trust. However, this impact is at the highest level when the extension is within the same sector with the parent brand. Whenever the extension is in a different sector, consumers not only have negative attitudes toward that extension but also become suspicious about the parent brand. Thus, quality and trust are pivotal factors influencing consumers’ positive attitudes towards brand extensions.Book Part Corporate Governance, Board of Directors and Company Performance in Turkey(2019) Şener, İrge; 21583; İşletmeArticle Corporate Social Responsibility Reporting in Telecommunication Industry: The Case of the US, UK, and Turkey(2018) Öztürk, Can; Marşap, Beyhan; 41482; Bankacılık ve FinansThis 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.Article Do Young Consumers Abandon Ship after a Celebrity Endorsement Scandal? Evidence from an Emerging Market(2019) Özdemir, Handan; Özdemir, Handan; Halkla İlişkiler ve ReklamcılıkCelebrity endorsement is an effective method of advertising due to the great influence they exertover the members of a society. The success of a brand can be completely intertwined with thesuccess of a celebrity. The research investigates the effectiveness of celebrity endorsements asa method of promotion in the minds of consumers today. Another major goal of this research isto explore whether Turkish consumers are affected by celebrity scandals and will continue similarpurchase behaviour subsequent to the publicizing of a scandal. Descriptive research is conductedon a sample of 390 participants to establish the overall attitudes, and purchase behaviour ofTurkish consumers.Through the data obtained via face-to-face surveys, it is concluded that themajority of consumers are highly critical about the private lives of celebrities and when acelebrity is involved in a scandal, this ultimately leads to an adverse influence on the decision topurchase a product or service endorsed by that celebrity. The results from this study hasconfirmed that there is a great risk for companies who use celebrity endorsements in the Turkishmarket, since consumers care significantly when the reputation of a celebrity is tarnished.Companies need to figure out how to distance themselves from a celebrity and do damage controlfollowing the eruption of a scandal in order to avoid the collapse of their brands.Article Doktor Ve Hemşirelerde Kaygı Nedenleri: Bir Üniversite Hastanesi Örneği(2015) Tunç, Tülin; Özen Kutanis, Rana; 138931Bir üniversite hastanesinde çalışan doktor ve hemşirelerin mesleki yönden kaygı duydukları ve duymadıkları durumları ortaya koymayı amaçlayan bu araştırmada, veri toplama formu, toplam 412 doktor ve hemşirenin tamamına ulaştırılmıştır. Geri dönen form sayısı40’tır. Verilerin analizinde, ‘içerik analizi yöntemi’ kullanılmıştır. Sonuçlar, ‘hatalı tıbbi uygulama (malpraktis)’, ‘yetersiz eğitim’, ‘gelecek’, ‘maddi olanaksızlıklar-olumsuz koşullar’ın, mesleki yönden en çok kaygı duyulan durumlar olduğunu göstermiştirArticle Endodonti Hastalarında Tedavi Öncesi Durumluk Kaygı: Kök Kanal Tedavisi Bağlamında Bir Değerlendirme(2019) Tunç, Tülin; Bilici, Ömer; Özdiler, Orhan; 138931Amaç: Bu çalışmanın amacı, bir diş sağlığı merkezine kök kanal tedavisi için başvuran hastalarda, tedavi öncesi durumluk kaygı düzeyini ve bunu etkileyen bazı sosyo-demografik değişkenleri belirleyerek, kaygıyı gidermek için çözüm önerileri sunmaktır. Gereç ve Yöntem: Katılımın gönüllülük esasına göre belirlendiği bu çalışmada, endodonti hastalarına 125 anket formu dağıtılmış olup, tamamı geri dönmüştür. Ancak, eksiksiz doldurulan 112 anket formu çalışmaya dahil edilmiştir. Bazı sosyo-demografik özelliklerine göre gruplandırılan hastaların tedavi öncesi durumluk kaygı düzeylerindeki farklılıklar incelenmiştir. Hastaların tedavi öncesi durumluk kaygı düzeyini ölçmek için ‘Spielberger DurumlukSürekli Kaygı Envanteri (STAI)-Durumluk Kaygı Ölçeği (STAI-S)’ kullanılmıştır. Bulgular: Hastaların tedavi öncesi durumluk kaygı düzeyleri (Ort=1.9429, S=0.49392), kesme (cut-off) değerine (2.25) göre düşük bulunmuştur. Katılımcıların sosyo-demografik özellikleri açısından tedavi öncesi durumluk kaygı düzeyleri arasında anlamlı fark bulunmamıştır. Sonuç: Bulgular doğrultusunda gereken değerlendirmeler yapılarak, endodontik kök kanal tedavisi öncesi hastanın durumluk kaygı düzeyini azaltmada yararlanılabilecek çözüm önerileri sunulmuştur.Conference Object Etik Liderliğin Etik İklime, Birey ve Örgüt Performansına Etkileri(2012) Şener, İrge; Şener, İrge; Aksoy Kürü, Seval; 21583; İşletmeEtik liderler, ahlaki bakımdan örnek oluşturarak, çalışanların davranışlarını etkilerler. Etik liderlik, birçok araştırmacı tarafından oldukça önemli bir kavram olarak değerlendirilmesine rağmen, Türkiye’de etik liderler ile ilgili araştırma sayısı sınırlıdır. Bu araştırmada, etik liderlik davranışının sonuçları üzerine odaklanılarak; etik iklim, çalışanların iş performansları ve örgüt performansı üzerindeki etkileri incelenmiştir. Araştırmanın örneklemini, üç ilde, beş farklı sektörde faaliyet gösteren 50 örgütte çalışan 422 personel ve orta düzey yöneticiler oluşturmaktadır. Araştırmanın bulguları, çalışanların iş performansının, örgüt performansı üzerinde en fazla etkiye sahip bulunduğunu; iş performansı üzerinde ise en fazla etkinin etik liderlikten kaynaklandığını göstermektedir. Araştırma ile ayrıca etik liderliğin etik iklime önemli bir etkisinin olduğu bulgulanmıştır.Book Part Etkili ve Basarili Ulus Marka Yaratma Sureci(Akademisyen Yayınevi, 2019) Akagün Ergin, Elif; 120408Article Examination of Innovation Sources and Cooperation Alternatives for Turkish Firms(2014) Sakarya, Arif Orçun; 19342; İşletmeWithin organizations, the management of innovation can require the consideration of different patterns of financial issues, human resource skills and cooperation activities with outside stakeholders. The main goal of this study is to identify potential innovation alternatives in order to reach the target of increasing the number of innovative firms in Turkey. To do this, different innovation criteria were examined by evaluating the results of the 2010 Community Innovation Survey Results of Turkish Firms as an indicator. The Analytic Hierarchy Process method was applied to investigate these priorities. Following the introduction and an outline of the rationale behind criteria selection, the analysis section focuses upon two levels of criteria. The first level includes the knowledge sources of innovation, cooperation among the stakeholders, required skills and capabilities, funding sources and lastly monetary allocations. A number of different knowledge sources and factors related to the firm’s networking capabilities were reinvestigated at the second “sub-criteria” level. It was deduced that to reach the goal of improving innovative capability in general terms, firms might concentrate on non-technical innovation activities as the first priority, and then; product and process innovation activities. Additional research guidelines and future strategy measures are also provided in the study.Article Exploring Demand toward Celebrity Memorabilia: Do Celebrities Never Really Die?(2016) Özdemir, Handan; Özdemir, Handan; Halkla İlişkiler ve ReklamcılıkCelebrities always seem larger than life; it is when they die that we remember they are only human. With the emergence of the Internet and social networking sites, consumers are able to follow the daily activities of their favorite celebrities. After a celebrity’s death, consumers exhibit a stronger interest in the lives of these celebrities and demand for celebrity-related products increases sharply. The aim of the present study is to examine young consumers’ responses to celebrity deaths and explore the major factors that lead to increased demand for celebrity memorabilia and merchandise. Specifically, this research will attempt to present why young consumers exhibit such a sudden and strong interest in celebrity-related products after their death and why these products are cherished so greatly. Factor analysis is applied and the results indicate that a celebrity’s death increases young consumers’ demand for memorabilia due to five major factors. These factors include immortality of the celebrity, keepsake value & deep-felt love as well as uniqueness of the celebrity, prestige and financial value attached with the product and wide availability & increased media promotion. Based on these factors, it can be argued that consumption of celebrity merchandise is motivated by the attachment and significance of the celebrity to the young consumer before death. These results are important for marketers to grasp the effect of death on the consumption of celebrity merchandise. Online and traditional retailers need to understand the major factors attracting consumers to celebrity memorabilia and merchandise so that they can respond quickly and efficiently to sudden demand fluctuations.
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