İktisadi ve İdari Bilimler Fakültesi
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Browsing İktisadi ve İdari Bilimler Fakültesi by Publication Category "Kitap Bölümü - Uluslararası"
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Book Part Citation - Scopus: 1A Content Analysis of Sustainable Development in the Tourism Literature(Taylor and Francis, 2019) Arzu Kalemci, R.; 42537This study examines what fundamental issues are addressed in the tourism literature for defining sustainable development. By adopting a descriptive approach with a content analysis, 221 articles with the keywords “sustainable development” in their titles are analyzed in the current study. This study argues that although developmental and environmental dynamics is crucial, however, organizational dynamics of sustainable development should also be emphasized in the tourism literature. This study also shows that sustainability for companies operating in the tourism sector has a legitimating effect both at the organizational level and within the organization. © 2020 selection and editorial matter, Ipek Kalemci Tüzün, Mehmet Ergül and Colin Johnson; individual chapters, the contributors.Book Part Citation - WoS: 0Citation - Scopus: 0At the convergence of energy corridors: energy situation in Turkey and a critical evaluation with Porter's model(Igi Global, 2017) Gökmen, Aytaç; Gokmen, Aytac; Nakip, Mahir; Nakip, Mahir; 17660; 118963; Uluslararası Ticaret ve FinansmanTurkey is at the threshold of Eurasia connecting various energy corridors. It has an improving economic volume and is one of the 20 largest economies in the world. Energy and economic development are highly correlated. Turkey is dependent on imported energy. In order to keep up with the economic expansion, the energy requirements of Turkey must be met in a diversified, timely and reliable way. Thus, the aim of this paper is to define the geographic disposition of Turkey at the convergence of energy lines, review its energy situation comprehensively and make critical evaluations on energy and economy related issues, also with using the diamond model developed by Michael E. Porter resting on credible national and international publications and data.Book Part Citation - Scopus: 7Bitcoin Market Price Analysis and an Empirical Comparison with Main Currencies, Commodities, Securities and Altcoins(Springer Science and Business Media Deutschland GmbH, 2019) Pirgaip, B.; Pirgaip, Burak; Dinçergök, B.; Haşlak, Ş.; Bankacılık ve FinansThe purpose of this study is to analyze Bitcoin (BTC) market prices and to answer the question of whether there is a relationship between BTC and other asset prices, where other assets include currencies, commodities, securities and altcoins. In the empirical part, we evaluate the lead-lag relationships among each type of asset. Consequently, we compare BTC with major currencies and stock exchanges of the U.S., the EU, the U.K. and Japan (USD-SPX, EUR-DAX, GBP-FTSE and JPY-NIK), with currencies and stock exchanges of the U.S., the U.K., Russia, Venezuela and China where BTC is actively traded (USD-SPX, GBP-FTSE, RUB-MOEX, VEF-IBVC and YUAN-SSCE), with major commodities (GOLD and OIL) and with major altcoins (ETH, XRP and LTC) on a daily basis for the period spanning from 2010.07 to 2018.12. We employ Johansen co-integration, Granger causality, impulse response functions and forecast error variance decomposition analyses in our study. Our results show that BTC does not have a long-run relationship with any asset type, but that it has a short-run relationship with gold and especially altcoins, which are both significant and bidirectional. While BTC and altcoins are closely interrelated with each other, BTC price variation is mostly borne by its own prices in all cases. © Springer Nature Switzerland AG 2019.Book Part Citation - WoS: 0Can Term Structure of Interest Rate Predict Inflation and Real Economic Activity: Nonlinear Evidence From Turkey?(Springer, 2011) Omay, Tolga; Omay, Tolga; 19320; Çankaya Meslek YüksekokuluBook Part Citation - Scopus: 0Culture, cross-cultural communication, and international business communication in the global context: A critical approach(IGI Global, 2023) Gökmen, A.; Gökmen, Aytaç; 17660; Uluslararası Ticaret ve FinansmanInternational business communication concerns the reconciliation of businesses and products which strive to embrace both the private and government sectors of numerous countries to conduct business transactions. Yet, inter-cultural communication is used when delivering different messages among different societies while doing international business. Thus, the aim of this chapter is to define the concepts of culture, international business communication and inter-cultural communication as well as integrate them on a global scale. © 2024, IGI Global. All rights reserved.Book Part Citation - Scopus: 0Digital economy: The correlation between digital technology and economic growth-an emperical application(IGI Global, 2023) Dinç, D.; Gökmen, Aytaç; Gökmen, A.; 52039; 17660; Uluslararası Ticaret ve FinansmanThe aim of this study is to explain the concept of digital economy and to examine the effect of digital technology on economic growth. In the study, the causality relationship between digital technology and economic growth in the Turkish economy for the period 2004-2021 was investigated with the Toda-Yamamoto test. As a result of the study, according to 10% significance level, bidirectional causality between internet usage-economic growth, computer usage-economic growth, and one-way causality between mobile line usage and economic growth from mobile line usage to economic growth was determined. No causal relationship was found between website ownership and economic growth in enterprises. According to the 5% significance level, a one-way causality relationship was determined from only computer and internet use to economic growth. © 2023, IGI Global. All rights reserved.Book Part Citation - Scopus: 0Does the term structure of interest rate predict real economic activity? Nonlinear evidence from Turkey(Nova Science Publishers, Inc., 2013) Omay, T.; Omay, Tolga; Hasanov, M.; Çankaya Meslek YüksekokuluIn this chapter we investigate whether the term structure of interest rates contains useful information about future real economic activity in Turkey for the period 1995:1 to 2003:3. The best model to describe the relationship between the term structure of interest rate and real economic activity in Turkey has been found to be Multiple Regime Smooth Transition Regression (MR-STR) model. Our results show that the relationship between the term structure of interest rates and the future economic activity is negative and significant in economic expansion and contraction periods, while it becomes positive and insignificant in moderate growth periods. In order to analyze these relationships, we employ correlation analysis by using nonparametric estimation technique. The results of correlation analysis are found to be consistent with the recursive Chow test and parameter stability tests. In addition, the correlation analysis indicates that the negative effects of the spread on real output can be explained by the interaction between the effects of the Expectation Hypothesis and Interest Transmission Channel. © 2012 by Nova Science Publishers, Inc. All rights reserved.Book Part Citation - WoS: 27Early Ottoman Diplomacy: Ad Hoc Period(Palgrave, 2003) Ari, Buelent; Arı, Bülent; Siyaset Bilimi ve Uluslararası İlişkilerBook Part Citation - WoS: 3Citation - Scopus: 4Entry Barriers to the Nanotechnology Industry In Turkey(Igi Global, 2010) Aydogan-Duda, Neslihan; Şener, İrge; Sener, Irge; 21583; İşletmeNanotechnology is the science that focuses on the control of matter at the atomic scale. It has the potential to create many new materials and devices with wide-ranging applications, such as in medicine, electronics and energy production. There are many entry barriers which can affect nanotechnology penetration in developing and emerging nations. This chapter discusses such barriers for Turkey. Despite about 10 universities having nanotechnology programs, the number of nanotechnology firms in the country is still low. Using combinations of interviews, surveys and literature, these issues that continue to stall the commercialization of discoveries in Turkey are examined.Book Part Citation - Scopus: 0Foreign direct investment in the cement industry of Turkey: Overall contribution by multinational businesses and potential impacts on the economy(IGI Global, 2015) Gökmen, A.; Gökmen, Aytaç; 17660; Uluslararası Ticaret ve FinansmanThe cement sector contributes to the development of the GDP and also the creation of employment opportunities in Turkey. The cement production is made of 100% national inputs and it is exported to 90 countries in the world. Additionally, it attracted an important portion of foreign direct investment (FDI) by means of the privatization operations. However, despite its importance, the cement sector of Turkey is very fragile, especially in times of global crisis and economic downturns. Eventually, the aim of this chapter is to review the cement sector of Turkey, analyze the foreign participation and work out its overall contribution to the entire economic capacity of Turkey depending on credible national and international publications. © 2015, IGI Global.Book Part Citation - WoS: 1Globalization, firm performance and group affiliation inemerging markets: evidence from turkey(Asers Publishing, 2013) Karadagli, Ece Ceylan; 17735Although the process of globalization deeply affects businesses in all aspects, unfortunately, the firm level effects of globalization are highly unexplored in the literature. This research aims to explore how the overall globalization level of a country as well as her economic, her political and her social globalization levels affect the performance of both the group affiliated and the unaffiliated firms, operating in this business environment by using pooled panel analysis. To search for the potential differences that may prevail between the firm performance effects of globalization on the group affiliated firms and on the unaffiliated firms, it focuses on Turkish listed companies for the period 2002-2009. The findings of the study indicate that while globalization improves the stock returns of both the group affiliated and the unaffiliated firms, it deteriorates the operational income of both groups of firms. The findings also imply that although the effects of economic and political globalization do not seem to differentiate much between the group affiliated and the unaffiliated firms, social globalization may be argued to affect the operating incomes and the firm growth rates of group affiliated and unaffiliated firms differently. Last but not least, the findings suggest that the most influential dimension of globalization in terms of its effects on firm performance for Turkish companies seems to be the economic globalization.Book Part Citation - Scopus: 4Inflation and growth: An empirical study for the comparison of the level and the variability effects(Nova Science Publishers, Inc., 2006) Arin, K.P.; Omay, Tolga; Omay, T.; 19320; Çankaya Meslek YüksekokuluThis paper analyzes the interaction between the inflation and growth within the Mankiw-Romer-Weil (1992) framework. Our results indicate that the inflation level has a significant negative effect on output in advanced capitalist economies, whereas inflation variability has a negative and significant effect on output in the long-run for all sub-samples. Our results also show that the variability effects are larger in terms of significance. © 2006 Nova Science Publishers, Inc. All rights reserved.Book Part Citation - WoS: 0Citation - Scopus: 6Innovation Cluster Development Potential In the Regions of Turkey: A Geographical Perspective(Igi Global, 2013) Sakarya, Arif Orcun; Sakarya, Arif Orçun; 19342; İşletmeThe assessment of firms' innovativeness levels in a specific territory can be assumed to be an important indicator of future innovative collaboration, some of which might also be cluster setup initiatives. Assuming that geographical proximity can also provide a favorable opportunity for strengthening interfirm ties, the goal of the chapter is to discover the best innovation variables for Turkish firms in terms of being members of potential innovative cluster formations. Following an overview of the innovation parameters used in the study, the current situation of the firms in question and their problems are briefly stated. The analysis part includes a regression test to discover the variables affecting firms' innovativeness in order to tackle the problems stated. Regression results have shown that intellectual capital, technology infrastructure, and geographical concentration levels affect the innovation performance of the firms in different regions. The conclusion involves further policy improvements for empowering regional innovation capabilities.Book Part Citation - Scopus: 0International business initiatives of the Turkish enterprises in global trade: The case of outsourcing(IGI global, 2016) Gökmen, A.; Gökmen, Aytaç; 17660; Uluslararası Ticaret ve FinansmanThe amount of trade and international business volume in the world has amounted considerably as a result of the fast moving globalization and declining borders especially after the 1990s. International business and trade are important tools for countries and enterprises to increase their volumes of production and commerce as well as enhance employment, increase the national income and raise revenue for enterprises to make further investments. Turkey is located at the threshold of Europe and Asia, consolidating East and West, and North and South at the convergence of various trade routes. However, despite of being close to various countries, a great deal of Turkey’s export potential is focused on the EU and developed countries. However, the production means in Turkey are not adequate, so it imports factors of production from abroad by way of international business operations. Thus, the aim of this study is to review the theory of globalization, international business, firm internationalization process of businesses, impact direction of multinational businesses as well as the commercial operations of the Turkish enterprises, real and commercial abilities of the Turkish firms and international business activities on the global basis; compare this to its entire trade volume and propose comments on these issues resting on credible national and international publications and figures. © 2016 by IGI Global.Book Part Citation - WoS: 0Citation - Scopus: 0Overview of Financial Reporting in the Airline Industry(Emerald Group Publishing Ltd, 2022) Ozturk, Can; Öztürk, Can; 41482; Bankacılık ve FinansThis chapter focuses on the diversity of financial reporting frameworks in the airline industry considering past and present. While diversity of financial reporting frameworks existed in the past, currently, the majority of listed and non-listed airlines, whose financial statements are publicly available, are inclined to adopt International Financial Reporting Standards (IFRS), leading toward uniformity in financial reporting frameworks because their country of incorporation or the stock exchange where they are listed either require or permit them to do so. Airlines operating in the United States prepare their financial statements under United States Generally Accepted Accounting Principles and some of Asian-Pacific countries still use their own national accounting standards in financial reporting. In addition, this research points out that the primary determinant of IFRS adoption in the airline industry is the fact that the majority of airlines are listed in national or foreign stock exchanges where IFRS adoption is required, but there are some company-specific determinants for listed and non-listed IFRS adopting airlines. Finally, this chapter also sets forth that there are jurisdictional versions of IFRS in the global context from the perspective of financial statements of airlines leading to some obstacles in understanding the financial reporting framework.Book Part Citation - Scopus: 0Perspectives on the Preparation and Presentation of a Statement of Cash Flows under IAS 7: An Historical Approach(Springer Nature, 2023) Öztürk, C.; Öztürk, Can; Baker, C.R.; 41482; Bankacılık ve FinansThis chapter provides perspectives on the preparation and presentation of the statement of cash flows under IAS 7 of the International Financial Reporting Standards by adopting an historical approach. It focuses on the transformation attempts of the statement of cash flows along with the influence of such attempts on the statement of financial position. It analyzes and discusses the proposed changes on this statement offered through (1) the Discussion Paper on preliminary views on Financial Statement Presentation that was published by the International Accounting Standards Board (IASB) in 2008 right after the compliance of IAS 1 (2007) Presentation of Financial Statements to other comprehensive income items, (2) the staff draft of Exposure Draft IFRS X Financial Statement Presentation that was issued by the staff of the IASB in 2010, (3) Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010–2012 Cycle that was published by the IASB in 2012, (4) staff Discussion Paper of the United Kingdom’s Financial Reporting Council that was published in 2016, and (5) the Exposure Draft ED/2019/7 General Presentation and Disclosure that was issued by the IASB in 2019 toward the objective of improved financial communication. © 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.Book Part Citation - WoS: 0Roman Historiography of Eighteenth-Century Britain Beyond Gibbon: Ancient Norms of Empire For Moderns(Brill, 2013) Atac, C. Akca; 17826Book Part Citation - Scopus: 1Russia-Turkey Relations (1991–2016): Diverging Interests and Compelling Realities(Springer International Publishing, 2017) Ekinci, D.; 17316Book Part Citation - WoS: 0Citation - Scopus: 0Some observations on ifrs 8 operating segments: The case of the airline industry(Emerald Group Publishing Ltd, 2022) Ozturk, Can; Öztürk, Can; 41482; Bankacılık ve FinansThis chapter focuses on the application of segment reporting under IFRS 8 in the context of the airline industry. It analyses the airlines' disclosures related to segment reporting considering 11 aspects of segment reporting in the regional and global context. Observations reveal that reporting of segmental disclosures in the airline industry is diverse at different levels. In this regard, the following conclusions were drawn: (1) the nature of segments reported by the airlines is diverse due to methods adopted in preparation of operating segments; (2) factors such as internal reporting system, and nature of business used to identify the airline's reportable segments were stated by most airlines; (3) types of products and services from which each reportable segment derives its revenues were stated by all airlines; (4) proportion of total revenues represented by separately reportable segments exceeds 75% of the revenue rule of IFRS 8; (5) most segmental performance measures are non-IFRS and diverse; (6) a limited number of airlines use dual reporting currency in segment reporting; (7) most airlines reported segment assets and liabilities for each reportable segment; (8) most airlines reported between 6 and 10 income and expense items in segment reporting; (9) segmental cash flow information is reported by one airline; (10) in terms of entity-wide disclosures, most airlines reported their revenue from major products and services in the revenue disclosures, most airlines reported their revenues on a geographical basis but few airlines reported their non-current assets on a geographical basis; and (11) more than half of the airlines did not declare the identity of the Chief Operating Decision Maker.Book Part Citation - WoS: 0Citation - Scopus: 1Some Observations on IFRS Accounting Policy Choices: The Case of the Airline Industry(Emerald Group Publishing Ltd, 2022) Ozturk, Can; Öztürk, Can; 41482; Bankacılık ve FinansThis chapter deals with the patterns of International Financial Reporting Standards' accounting policy choices that have been analyzed by several authors in a country-specific context. Instead of a country-specific context, this chapter adopts a sector-specific approach in terms of the airline industry in a regional and global context in order to observe the patterns of cosmetic and non-cosmetic policy options. Cosmetic policy options are related to the presentation of financial information which is not expected to impact the comparability of financial information versus non-cosmetic policy options are considered to be policy options that are related to measurement and, therefore, if there is more than one allowable accounting treatment, the comparability of financial information weakens. In the context of the airline industry, this chapter considers the patterns of policy choices related to IAS 1 Presentation of Financial Statements, IAS 2 Inventory, IAS 7 Statement of Cash Flows, IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, and IAS 40 Investment Property, within the framework of frequently observed policy options as well as taking depreciation methods and expected useful life into consideration in terms of industry-specific policy options in order to observe whether there is uniformity rather than diversity in the airline industry for presentation and measurement.
