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) Akdoğan, Nalan; Öztürk, Can; 41482; 03.01. Bankacılık ve Finans; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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 new classifier design with fuzzy functions
(Springer-Verlag Berlin, 2007) Celikyılmaz, Aslı; Türkşen, I. Burhan; Aktaş, Ramazan; Doğanay, M. Mete; Ceylan, N. Başak; 112010; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
This 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.
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; 05.03. Şehir ve Bölge Planlama; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 05. Mimarlık Fakültesi; 01. Çankaya Üniversitesi
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.
Citation - Scopus: 3
Advertising Ethics: a Field Study on Turkish Consumers
(2007) Özdemir, Handan; Ergin, E.A.; Ozdemir, H.; 120408; Halkla İlişkiler ve Reklamcılık; 03.02. Halkla İlişkiler ve Reklamcılık; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
This study examines whether use of deception in ads, cultural stereotyping, sexual stereotyping, and emotional exploitation factors have an influence on the Turkish consumers. Specifically, the aim is to discover whether each of these four factors have any impact on the consumers ' recall of the ad and subsequent purchasing decisions. The results of this study should help foreign and domestic advertising agencies and their clients, already existing in or planning to enter the Turkish market, in understanding the Turkish consumers better.
An Empirical Investigatıon Of Turkish Consumers' Online Shopping Patterns
(2008) Ergin, Elif Akagün; Akbay, Handan Özdemir; 120408; 01. Çankaya Üniversitesi
With 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.
Analyzing the Effect of Antecedents of Turnover Intention According To Generations
(Future Acad, 2019) Karabay, Melisa Erdilek; Seiler, Irge; Elci, Meral; Ensari, Sebnem; 21583; 01. Çankaya Üniversitesi
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
Citation - WoS: 3
Assessment of Cluster Potential and Decision Making Criterion in the Textile and Apparel Sector Using the Analytic Hierarchy Process (Ahp)
(Academic Journals, 2011) Aluftekin, Nilay; Tas, Aysegul; Yuksel, Oznur; Cakar, Gulsen Erenler; Bayraktar, Fatma; 29252; 7239; 01. Çankaya Üniversitesi
In this study, the potential of specific-sector clustering and the relevant decision-making criteria are identified for 10 provinces of Turkey based on the clustering approach and using the Analytic Hierarchy Process (AHP) and through one-to-one interviews and surveys administered on 2,327 firms active in the textile and apparel sector. When identifying this potential, the clustering tendencies of companies with input-output relations and included in the value chain were also used in addition to survey data. At the end of the study, according to the data obtained through the AHP and the surveys held in 10 provinces, two provinces came to fore, meeting the highest number of criteria in terms of clustering potential. These are the provinces of Istanbul and Gaziantep. The provinces of Izmir and Bursa were identified as being closer to having a clustering potential compared to other provinces. In addition, it is expected that this study will make a significant contribution to literature as this study uses the AHP method for the first time in identifying the potential of clustering.
Assessment of Turkey’s Innovation Performance during the European Union Candidacy Period
(2021) Sakarya, Arif Orçun; 19342; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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.
Bireysel Öncüllerinin İş-aile Çatışmasına Etkisi: Covid-19 Pandemisi Nedeniyle Evden Çalışanlar Üzerine Bir Araştırma
(2020) Şener, İrge; Abunasser, Nihad; 21583; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
İş-aile çatışmasının, çalışanlar, aileleri ve örgütler üzerindeki olumsuz etkileri nedeniyle, mevcut araştırmaların çoğunluğu, iş-aile çatışmasının sonuçlarına odaklanmıştır; bu nedenle, iş-aile çatışmasına neden olan etkenler ile ilgili araştırmalar sınırlı kalmıştır. Bu sınırlılığa istinaden, bu çalışmada iş-aile çatışmasının önemli bireysel öncülleri olarak belirlenen, beş faktör kişilik özellikleri ve duygusal zekanın iş-aile çatışması üzerindeki etkilerine odaklanılmıştır. Araştırmanın örneklemi, kamu kurumlarında çalışan ve Covid-19 pandemi koşulları nedeniyle iş yaşamlarında ilk defa evden çalışma deneyimi yaşayan 220 çalışanı kapsamaktadır. Araştırmanın bulguları, sorumluluk kişilik özelliği yüksek olan çalışanların daha az iş-aile çatışması yaşadıklarını gösterirken; duygusal dengesizlik kişilik özelliği yüksek olan çalışanların daha fazla iş-aile çatışması yaşadıklarını ortaya çıkarmıştır. Bununla birlikte, duygusal zekanın iş-aile çatışması üzerindeki etkisinin anlamlı olmadığı belirlenmiştir. Araştırma ile ilgili sınırlılıklar, katkılar ve öneriler ilaveten tartışılmıştır.
Citation - WoS: 13
Board Composition and Gender Diversity: Comparison of Turkish and Nigerian Listed Companies
(Elsevier Science Bv, 2014) Karaye, Abubakar Balarabe; Sener, Irge; 21583; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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: 10
Board Composition and Organizational Performance: Environmental Characteristics Matter
(Elsevier Science Bv, 2011) Varoglu, Abdulkadir; Aren, Selim; Sener, Irge; 21583; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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) Akagün Ergin, Elif; Özdemir, Handan; Parıltı, Nurettin; 120408; 116684; 03.02. Halkla İlişkiler ve Reklamcılık; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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 in Bologna Process: the Experience of Department of Interior Architecture in Cankaya University
(Elsevier Science Bv, 2011) Sakarya, A. Orcun; Kahraman, Z. Ezgi Haliloglu; 19342; 03.04. İşletme; 05.03. Şehir ve Bölge Planlama; 03. İktisadi ve İdari Birimler Fakültesi; 05. Mimarlık Fakültesi; 01. Çankaya Üniversitesi
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; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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: 12
Compulsive Buying Behavior Tendencies: the Case of Turkish Consumers
(Academic Journals, 2010) Ergin, Elif Akaguen; 120408; 01. Çankaya Üniversitesi
Compulsive buying is a dysfunctional consumer behavior, a chronic failure to control the urge to purchase products and services. The two main goals of this study were to explore whether gender was a significant predictor of compulsive buying behavior and to determine the effect of two particular predispositional factors ( anxiety, depression) on compulsive buying. The primary data for this study was obtained from a questionnare that was administered in the capital city of Ankara. A convenience sample of three hundred and fourteen respondents participated in the study. Independent sample t - test, correlational and regression analyses were conducted for data analysis. The empirical findings showed that there are marked differences in compulsive buying tendencies of Turkish women and men, and factors such as age and anxiety are strongly related to compulsive buying behavior.
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; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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; 03.04. İşletme; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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; 03.02. Halkla İlişkiler ve Reklamcılık; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
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.
Consumers Purchase Intentions For Foreign Products: An Empirical Research Study In Istanbul, Turkey
(2010) Akagün Ergin, Elif; 01. Çankaya Üniversitesi
Consumers 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 managers

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