İşletme Bölümü Yayın Koleksiyonu
Permanent URI for this collectionhttps://hdl.handle.net/20.500.12416/403
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Review Re-Globalization New Frontiers of Political, Economic, and Social Globalization(Seta Foundation, 2023) Kalemci, Rabia Arzu; Kalemci, Arzu; Benedikter, Roland; Gruber, Mirjam; Kofler, Ingrid; İşletmeArticle 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.Article Bireysel Öncüllerinin İş-aile Çatışmasına Etkisi: Covid-19 Pandemisi Nedeniyle Evden Çalışanlar Üzerine Bir Araştırma(2020) Şener, İrge; Abunasser, Nihadİş-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.Article Göç Yönetiminde Lojistik Konum Seçimi: Ege Bölgesi Üzerine Bir Inceleme(2021) Ergor, Zeynep Birce; Tas, Aysegul; Yılmaz, LeventTürkiye coğrafi konumu gereği önemli göç rotaları üzerinde bulunan bir ülkedir. Özellikle son yıllarda artan göç eden insan sayısındaki yoğunluk, Türkiye’deki göç olgusunun farklı yönlerden ele alınarak etkin bir şekilde yönetilmesini gerekli kılmıştır. Bu bağlamda, göç yönetiminde lojistik konum seçimi, önem arz eden konuların başında gelmektedir. Göç yönetiminin sürdürülebilirliği, operasyonel destek faaliyetlerin yürütülmesi ile doğrudan ilişkilidir. Destek faaliyetleri sadece sağlam zemine sahip bir lojistik yapı üzerine inşa edilebilir. Mevcut kaynakların verimli ve etkin kullanımı organizasyon yapısını güçlendirir ve aynı zamanda bu yapı içindeki personeli motive ve teşvik eder, bu da yönetimi güçlendirir. Bu çalışmada, Ege Bölgesi’nde göç yönetiminde operasyonel faaliyetlerin sürdürülmesi konusunda önem taşıyan lojistik desteği sağlamak amacıyla kurulabilecek bir lojistik tesisin yer seçimi sorununa yönelik çözüm önerisi sunulmaktadır. Çalışmada öncelikle Analitik Hiyerarşi Süreci (AHS) yöntemi kullanılarak lojistik yer seçimi kriterleri sıralanmıştır. Ardından, sıralanan kriterler doğrultusunda, MULTIMOORA tekniği kullanılarak lojistik yerler belirlenmiştir.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.Article Assessment of Turkey’s Innovation Performance during the European Union Candidacy Period(2021) Sakarya, Arif OrçunTurkey 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.