İşletme Bölümü Yayın Koleksiyonu

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

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Now showing 1 - 14 of 14

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: 4
Citation - Scopus: 5
Does workplace envy always have detrimental consequences in organizations? A study of public and private sector employees
(Emerald Group Publishing Ltd, 2022) Sener, Irge; Şener, İrge; Karabay, Melisa Erdilek; Elci, Meral; Erman, Halil; 21583; İşletme
Purpose Based on the situational approach for envy, the purpose of this paper is to examine the effect of two-dimensional workplace envy (being envied and envying others) on the task and contextual performance of employees working in either private or public sector organizations. Design/methodology/approach This study was conducted on survey data collected from 988 private sector employees and 530 employees from the public sector employed in Istanbul. Following a quantitative empirical design, structural equation modeling was used to test the hypotheses. Findings The study results revealed that envying-others dimension has a significant negative effect on both task performance and contextual performance. In addition, the findings indicate more envious feelings of private sector employees than public sector employees. For public sector employees, male participants were found to envy others more than females. Research limitations/implications In addition to the contributions, this study has its limitations. First, although the study was carried out with a comprehensive sample, it is limited to the views of 1,518 employees in Istanbul and is a cross-sectional study. Also, employee performance is evaluated through self-reporting, which forms another limitation; it could have been more reliable for the supervisors to assess their subordinates' performance. Practical implications Apart from scholars, our findings have implications for practitioners. Feelings such as envy that comes with a sense of competition can create an environment that stimulates people, motivates them to work, can make them productive and can also cause an ultimately destructive situation. This makes it critical to manage envy in the workplace. Though there may be facilitators behind it, one crucial factor that fuels envy in the workplace is the lack of fair human resources policies and systems. Still, human resources management is undeveloped in most public organizations. With effective human resources management, there may be some roadmaps for managers to dissolve conflicts arising from envy. First, it is imperative to have systems that will separate the employee from the others, which everyone will accept, strengthening the feelings of justice among employees. Envy often occurs following a social comparison. Management can implement an incentive system that supports employee collaboration and avoid nepotism. Especially in private organizations where the competition is more among employees, managers should give more attention to understand their subordinates' feelings. The managers' attention to expressing their feelings toward their subordinates could establish an equal distance within the workplace. In this sense, language selection is critical, and managers should be mindful of linguistic triggers. Managers should not avoid giving both positive and negative feedback to their employees. Unwarranted and unsystematic reward and/or punishment systems, made with the good intentions of increasing competition, can trigger envy. Finally, managers should implement an open-door policy and open communication that will encourage all team members to be transparent to each other. Originality/value The study was based on a rationale that envy has detrimental workplace outcomes that lead to low task and contextual performance. Although there exists a recent interest for examining the relation between workplace envy and employee performance, based on being envied and envying others dimensions, these studies are limited. This study focuses on these dimensions and performance relations, and it also provides a comparative outlook for public and private sector employees in Turkey in terms of workplace envy.
Citation - WoS: 28
Citation - Scopus: 30
Employee deviant behavior: role of culture and organizational relevant support
(Emerald Group Publishing Ltd, 2019) Kalemci, R. Arzu; Kalemci-Tuzun, Ipek; Ozkan-Canbolat, Ela; 42537
Purpose The purpose of this paper is to increase the knowledge and understanding of organizational and supervisory support in the context of employee deviant workplace behavior (DWB) by examining the potential associations of employees' cultural value orientations. This paper aims to: clarify DWB; review perceived organizational support (POS) and perceived supervisory support (PSS); discuss the meaning of employees' cultural value orientations (individualism-collectivism, power distance and paternalism); use the fuzzy logic model to analyze relationships between DWB and POS, as well as PSS and employees' cultural value orientations. Design/methodology/approach This research applies a fuzzy-set qualitative comparative analysis. Findings The results show the role of employee perceived organizational and supervisory support and cultural dimension (power distance and paternalism) configurations on employee DWB. Originality/value The main originality of this study is to further increase the understanding of organizational and supervisory support in the context of employee DWB by examining the potential associations of employees' cultural value orientations. This study extends the previous research by providing evidence that organizational and supervisory support influences employees' DWB.
Citation - WoS: 18
Citation - Scopus: 18
Estimation in bivariate nonnormal distributions with stochastic variance functions
(Elsevier Science Bv, 2008) Tiku, Moti L.; Islam, M. Qamarul; Sazak, Hakan S.
Data sets in numerous areas of application can be modelled by symmetric bivariate nonnormal distributions. Estimation of parameters in such situations is considered when the mean and variance of one variable is a linear and a positive function of the other variable. This is typically true of bivariate t distribution. The resulting estimators are found to be remarkably efficient. Hypothesis testing procedures are developed and shown to be robust and powerful. Real life examples are given. (C) 2007 Elsevier B.V. All rights reserved.
Citation - Scopus: 8
On double controlled metric-like spaces and related fixed point theorems
(Erdal Karapinar, 2021) Tas, A.; 29252
In this paper, we generalize the fixed point theorem given in Mlaiki et al [Journal of Inequalities and Applications (2020) 2020:63] using the concept of double controlled metric-like spaces. Some examples are given here to illustrate the usability of the obtained results. © 2021, Erdal Karapinar. All rights reserved.
Citation - WoS: 65
Citation - Scopus: 80
Organizational and supervisory support in relation to employee turnover intentions
(Emerald Group Publishing Limited, 2012) Tuzun, Ipek Kalemci; Kalemci, R. Arzu; 40702; 42537
Purpose - The present paper aims to examine the relationship between perceived organizational support (POS), perceived supervisory support (PSS) and turnover intentions. The paper also aims to investigate whether employee's individual cultural values regarding collectivism and individualism moderate the relationship between POS and turnover intentions. Design/methodology/approach - Data were obtained utilizing survey from a sample of 304 full-time employed adults working in insurance companies in Turkey. Employees completed regular survey that contained measures of the constructs of interest of this study. Findings - Results revealed that employees who perceive high levels of PSS but report low levels of POS will also report high levels of turnover intentions compared to employees who perceive low PSS and low POS. Practical implications - For increasing POS to be successful, managers must strive to find out the way to increase their social support, and then tailor support accordingly. Managers may benefit from considering cultural values during the support process. Furthermore organizations may develop different support policies for employees. Originality/value - The study's findings add to the growing body of research concluding that supervisor-related perceptions and attitudes can shape organization-related perceptions and attitudes.
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 - WoS: 9
Citation - Scopus: 15
Stock returns and volatility: empirical evidence from fourteen countries
(Routledge Journals, Taylor & Francis Ltd, 2005) Balaban, E; Bayar, A
This is a pioneering effort to test in 14 countries the relationship between stock market returns and their forecast volatility derived from the symmetric and asymmetric conditional heteroscedasticity models. Both weekly and monthly returns and their volatility are investigated. An out-of-sample testing methodology is employed using volatility forecasts instead of investigating the relation between stock returns and their in-sample volatility estimates. Expected volatility is derived from the ARCH(p), GARCH(1, 1), GJR-GARCH(1, 1) and EGARCH(1, 1) forecast models. Expected volatility is found to have a significant negative or positive effect on country returns in a few cases. Unexpected volatility has a negative effect on weekly stock returns in six to seven countries and on monthly returns in nine to eleven countries depending on the volatility forecasting model. However, it has a positive effect on weekly and monthly returns in none of the countries investigated. It is concluded that the return variance may not be an appropriate measure of risk.
Citation - WoS: 4
Citation - Scopus: 5
Tackling service quality in the telecommunication B2B market
(Emerald Group Publishing Ltd, 2019) Tas, Aysegul; Ergin, Elif Akagun; Kurtulmusoglu, Feride Bahar; Sahin, Omer Faruk; 29252; 120408
Purpose This study will attempt to focus on how vendors serve operators, as operator service quality starts with vendor's technology infrastructure and service quality. The purpose of this study is to exhibit the most important vendor service quality items and dimensions for the operators in the telecommunications industry. Design/methodology/approach A total of 268 employees from various age groups, cities, job levels and departments participated in the survey. Findings Expected service quality results indicated that operators need high service quality. When telecommunication needs of subscribers are taken into account, it is normal for operators to expect high service quality from vendors. Results also reveal that being dependable and providing continuous support are critical for the telecommunications industry. Perceived service quality results demonstrate that customer expectations failed to be satisfied. In this study conducted in the telecommunications market, the expectations of operator employees regarding vendors is shaped under two dimensions. These dimensions are employee and service center features and provider timeliness and accuracy. When Topsis method was used to determine the most important vendor characteristics, timeliness and trust were identified as the top two criteria. Originality/value To the best of the authors' knowledge, this study is the first to put forth the most important vendor service quality items and dimensions for the operators in the telecommunications industry.
Citation - WoS: 11
Citation - Scopus: 15
The mediating role of trust in leader in the relations of ethical leadership and distributive justice on internal whistleblowing: a study on Turkish banking sector
(Emerald Group Publishing Ltd, 2021) Alpkan, Lutfihak; Şener, İrge; Karabay, Melisa; Sener, Irge; Elci, Meral; Yildiz, Bora; 21583; İşletme
Purpose The purpose of this paper is to explain the effect of perceived ethical leadership and perceived distributive justice on internal whistleblowing intention through trust in leader as a mediator. Design/methodology/approach Following an empirical design, data were collected from 1,296 employees of Turkish financial institutions, located in Istanbul. To test four hypotheses structural equation modelling was applied. Findings Results reveal that trust in a leader fully mediates the positive effects of both ethical leadership and distributive justice on the internal whistleblowing intention. Originality/value This study enhances the understanding of the ethical leadership perception and distributive justice affecting the internal whistleblowing intention in Turkey that is a developing country. Although numerous studies on whistleblowing have been conducted, this study's originality and contribution lay in the examination of trust in the leader as a missing link between the direct relations.
Citation - WoS: 2
Citation - Scopus: 3
The role and current status of IFRS in the completion of national accounting rules - evidence from Turkey
(Routledge Journals, Taylor & Francis Ltd, 2017) Ozturk, Can; Öztürk, Can; 41482; Bankacılık ve Finans
As it is not a member of the European Union, Turkey has not yet adopted EU accounting directives by law. Instead, Turkish standard setting authority adopted International Financial Reporting Standards for entities that have public accountability and has recently prepared the draft Turkish financial reporting standard for non-publicly accountable entities that are subject to independent audit: Framework for Local Financial Reporting. This national standard is influenced by European accounting directive 2013/34, international financial reporting practices and UK experience in addition to national accounting rules.
Citation - Scopus: 24
.Workplace Deviance and HRM Relations: A Case Study of Turkish Hotel Employees
(Routledge, 2018) Tuzun, I.K.; Kalemci, Rabia Arzu; Kalemci, R.A.; 42537; İşletme
The main purpose of this study is to examine the negative associations between employees' perception of the effectiveness of performance appraisal practices and deviant workplace behavior. This study also tests the mediating effect of the forms of organizational justice in the relationship between performance appraisal practices and deviant workplace behavior. Moreover, it also investigates how line managers' performance appraisal politics may influence the relationship between perceptions of performance appraisal practices and employee deviant workplace behavior. In order to facilitate this study, the research team employed a survey design. A total of 193 service employees from different service establishments attended the forum where the study was conducted in the capital city of Turkey, Ankara. The results of this study strongly support the premise that effective performance appraisal practices influence employee deviance behavior, and especially that interactional justice is an important predictor of employee violative behavior. Moreover, the findings indicate that there is no evidence regarding the moderating effect of employees' perception of managers' appraisal politics in the negative relationship between performance appraisal effectiveness and employee deviance. © 2018 Taylor & Francis Group, LLC.

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