İşletme Bölümü Yayın Koleksiyonu
Permanent URI for this collectionhttps://hdl.handle.net/20.500.12416/403
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Article Citation - WoS: 1Citation - Scopus: 1Student Participation in Bologna Process: a Case Study From Turkey(Fac Teacher Education, 2014) Kahraman, Zerrin Ezgi; Kahraman, Z. Ezgi; Sakarya, Arif Orçun; Sakarya, A. Orcun; Orçun Sakarya, A.; Şehir ve Bölge Planlama; İşletmeBologna Process studies in Cankaya University's Interior Architecture Department (INAR), Turkey have been initiated in 2008. The goal of this study is to explore students' perceptions about the new programme outcomes framed with the Turkish Higher Education Qualifications Framework and to provide a set of guidelines for the Bologna Process to be implemented. A questionnaire including semi-structured questions is conducted in the data collection process. Content analysis method is used in order to examine students' perceptual outcomes. The findings of the study display that students' perceptions underline the importance of the acquisition of knowledge, skills and competences in social, economic and managerial dimensions of the professional life. Results also reveal the need of students for the acquisition and use of communicative, collaborative and interdisciplinary aspects of the profession and their expectations on both theoretical and practical contents of INAR courses. Furthermore, this study which mainly followed a student-cantered approach concluded that it is also possible to generalize new programme outcomes through the active participation of students.Article Citation - WoS: 8Citation - Scopus: 6Does Adr Listing Affect the Dynamics of Volatility in Emerging Markets(Charles Univ-prague, 2010) Umutlu, Mehmet; Umutlu, Mehmet; Altay-Salih, Aslihan; Akdeniz, Levent; İşletmeThis paper analyzes the time-series variation in the return volatility of non-US stocks from emerging markets that are cross-listed on US exchanges. Unlike previous studies in the cross-listing literature, return volatility is modeled using conditional heteroscedaslicity models. We find that firms' exposure to risks such as local and global market betas remain unchanged after cross-listing. Moreover, we do not identify notable changes in the dynamics of the volatility of cross-listed stocks after cross-listing except for leverage effects. We further show that the mean level of conditional variance is not affected after cross-listing. Thus, our results provide counter-evidence to the belief that foreign investor participation drives volatility upward.Article Citation - WoS: 1Citation - Scopus: 3Institutional Change in the Turkish Film Industry (1950-2006): Social Exclusion Impact of Globalization(Ankara Haci Bayram veli Univ, 2011) Kalemci, Rabia Arzu; Kalemci, R. Arzu; Ozen, Sukru; İşletmeThis study examines the impact of globalization on the organization of production chain in the Turkish film industry. Adopting the historical institutionalist approach, the study examines the institutional change in the organization of production, distribution and exhibition chain in the Turkish film industry for the period of 1950-2006. The main finding of the study is that as a result of opening up the industry to the foreign direct investment in 1989, the organization of production chain evolves from a network structure dominated by regional distributors to a hierarchical network structure dominated by the big US film companies. Another finding is that the multiplex type of film theaters particularly located in big cities emerges as a supplementary form to the theaters with single screen that has been widespread in the previous period. This leads to an increase in the number of cities without theaters. The study emphasizes that the social exclusion manifested by increasing 'theaterlessness' is inherent within the multiplex type of film theater diffused through globalization.Article Industry 4.0 Readiness of Smes: Active Participants or Silent Audience of the Revolution(Sosyoekonomi Soc, 2023) Sener, Irge; Karapolatgil, Ahmet AnilNowadays, the technological consequences of the Fourth Industrial Revolution affect all organisations. However, the current reactions of SMEs have yet to be explored. For this reason, this study focused on the actual status of SMEs and aimed to determine their readiness and awareness of Industry 4.0 technologies. Semi-structured interviews were conducted with 44 SME managers operating in Ankara, constituting the study sample. Research findings were examined within the scope of 3 main themes determined by content analysis. In this context, it has been concluded that SMEs in the sample have low awareness of Industry 4.0, and their readiness needs to be improved.Conference Object Citation - Scopus: 4Robust Principal Component Analysis by Reverse Iterative Linear Programming(Springer Verlag, 2016) Visentin, A.; Prestwich, S.; Armagan Tarim, S.Principal Components Analysis (PCA) is a data analysis technique widely used in dimensionality reduction. It extracts a small number of orthonormal vectors that explain most of the variation in a dataset, which are called the Principal Components. Conventional PCA is sensitive to outliers because it is based on the L2-norm, so to improve robustness several algorithms based on the L1-norm have been introduced in the literature. We present a new algorithm for robust L1- norm PCA that computes components iteratively in reverse, using a new heuristic based on Linear Programming. This solution is focused on finding the projection that minimizes the variance of the projected points. It has only one parameter to tune, making it simple to use. On common benchmarks it performs competitively compared to other methods. The data and software related to this paper are available at https://github. com/visentin-insight/L1-PCAhp. © Springer International Publishing AG 2016.Conference Object Citation - WoS: 2Citation - Scopus: 2Sustainable Closed-Loop Supply Chain Network Design and Optimization(Springer Nature Switzerland Ag, 2022) Yozgat, Simge; Erol, SerpilThe sustainability conception encompasses a wide range from economy to environment and society. Sustainable supply chains, when managed with the right strategies, will ensure several advantages for all collaborators in the chain. With the increasing consumer awareness, the studies conducted in recent years focus on the environmental and social dimensions as well as the economic factor of sustainability. Sustainability factors; "environmental, economic and social" also known as three pillars of sustainability are considered together in order to increase the benefits offered by the sustainable supply chain. In this study, closed-loop supply chain themed studies that deal with three pillars of sustainability in the literature were examined based on sub-factors. Studies have shown that, Life Cycle Analysis (LCA) methods such as ReCipe, Eco-Indicator 99 and CO2 emission are the approaches used to determine the environmental factors of sustainability. Cost, profit and Net Present Value (NPV) methods are used to measure the economic dimension of sustainability. Job opportunities, losses and Customer Service Level (CSL) are most commonly used as sub-criteria to determine social factors. Accordingly, a sustainable closed-loop supply chain model consisting of seven echelons has been examined. A deterministic mixed integer linear programming model (MILP), which includes the economic dimension of sustainability, has been developed and enclosed with sample solutions. Suggestions for sustainability criteria and improving the proposed model have been made for future studies.Book Part Citation - WoS: 1Citation - Scopus: 2Some Observations on International Auditing: the Case of the Airline Industry(Emerald Group Publishing Ltd, 2022) Ozturk, CanThis 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.Book Part Citation - Scopus: 2Some Observations on Ifrs Accounting Policy Choices: the Case of the Airline Industry(Emerald Group Publishing Ltd, 2022) Ozturk, CanThis 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.Book Part Some Observations on Ifrs 8 Operating Segments: the Case of the Airline Industry(Emerald Group Publishing Ltd, 2022) Ozturk, CanThis 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 - Scopus: 3Corporate Sustainability: the Use of Esg Scores in Finance Research(IGI Global, 2023) Yilmaz, I.S.; Usul, N.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.