İşletme Bölümü Yayın Koleksiyonu

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

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Citation - Scopus: 1
A Content Analysis of Sustainable Development in the Tourism Literature
(Taylor and Francis, 2019) Arzu Kalemci, R.; 42537
This 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.
Citation - WoS: 3
Citation - Scopus: 4
Entry Barriers to the Nanotechnology Industry In Turkey
(Igi Global, 2010) Aydogan-Duda, Neslihan; Şener, İrge; Sener, Irge; 21583; İşletme
Nanotechnology 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.
Citation - WoS: 0
Citation - Scopus: 0
Some observations on ifrs 8 operating segments: The case of the airline industry
(Emerald Group Publishing Ltd, 2022) Ozturk, Can; Öztürk, Can; 41482; Bankacılık ve Finans
This 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.
Citation - WoS: 0
Citation - Scopus: 1
Some Observations on IFRS Accounting Policy Choices: The Case of the Airline Industry
(Emerald Group Publishing Ltd, 2022) Ozturk, Can; Öztürk, Can; 41482; Bankacılık ve Finans
This 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.
Citation - WoS: 1
Citation - Scopus: 1
Some observations on international auditing: The case of the airline industry
(Emerald Group Publishing Ltd, 2022) Ozturk, Can; Öztürk, Can; 41482; Bankacılık ve Finans
This chapter focuses on the international aspects of auditing in the context of the airline industry for the year 2018. This chapter finds that International Standards on Auditing have been widely adopted in the global context. This chapter also analyses several observations related to the composition of audit firms (Big 4 vs. non-Big 4), types of audit opinions, emphasis of matter, other matters, material uncertainty related to going-concern, and types of auditors (single or joint auditor). This chapter covers the frequency of the four elements of describing key audit matters (KAM) in the audit reports in the global and auditor context as well as the KAMs observed in the airline industry and classifies them as industry-specific KAMs and entity-specific KAMs. In addition, this chapter analyses the requirements of the expanded audit report of the UK which includes the declaration of materiality threshold and scope of the audit in connection with the materiality and KAMs considering UK and non-UK airlines.
Citation - Scopus: 1
The Use of ESG Scores in Finance Research
(IGI Global, 2023) Usul, N.; Usul, Naime; Yilmaz, I.S.; Çankaya Meslek Yüksekokulu
This chapter presents an overview of sustainable finance literature focusing on studies using environmental, social and governance (ESG) practices, and conducts a descriptive and comparative analysis of the Refinitiv ESG database worldwide. With increasing interest in ESG investing, it is common to integrate ESG factors into portfolio decisions. The authors first address the relevant literature to .set the background for further studies. The chapter documents an increasing trend in ESG reporting and points out differences in ESG scores in terms of development level, region, industry, and legal origin for the period 2002-2019. Theoretical models and empirical tests, which integrate ESG factors into corporate performance, can only be established by a better understanding of ESG databases. Therefore, further research in the Refinitiv ESG database, as well as other ESG databases, is significant. This chapter contributes to this stream of research by explaining the Refinitiv ESG database with descriptive and comparative analysis, paving the way for new research on the subject. © 2023, IGI Global. All rights reserved.
Citation - WoS: 1
Citation - Scopus: 0
Variables affecting innovation-related competitiveness in Turkey
(Springer, 2009) Sakarya, A. Orcun; 19342
Innovation's relation with competitiveness can be considered as a part of its emerging importance for the global economy. Accordingly, the main goal of this quantitative study is to foresee the main "macro" variables affecting Turkey's innovation-related competitive performance in the long run by considering innovation concept, both in the global and European Union basis. Following the introductory part and literature review, the relationship between innovation and competitiveness has been emphasized in Section 5.3. In Section 5.4, European Union Innovation Scoreboard has been mentioned. In Section 5.5 and the final section of the chapter, innovation concept has been discussed as an extension to Summary of Innovation Index and factors affecting innovation-related competitiveness in Turkey have been examined. First, a brief exploratory factor analysis has been conducted to identify the relevance of selected variables. Then, for investigating factors affecting medium and long-run innovation-related competitiveness in the country, a VAR model has been utilized. Granger's causality test has also been used to detect the cause-effect relationships between variables. As a result, it has been deduced that basic variables affecting innovation-related competitiveness are the number of patent applications and per capita R&D expenses. Moreover, it is also concluded that the Gross Domestic Product may also be relatively important in the long run.

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