WoS İndeksli Yayınlar Koleksiyonu / WoS Indexed Publications Collection

Permanent URI for this collectionhttps://hdl.handle.net/20.500.14365/5

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Now showing 1 - 20 of 171

Accounting Conservatism in the Post-Ifrs Period: Do Provisions Matter?
(Bilgesel Yayincilik San & Tic Ltd, 2013) Ozkan, Serdar; Karai̇brahi̇moğlu, Yasemin; Acar, Ece Erdener
Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is increased by provision items, which are mainly future oriented estimations. Using a sample of 1,225 firm-year observations from Istanbul Stock Exchange (ISE) between the years 2005-2010, this paper examines the relationship between provisions and conservatism. Overall findings show a positive association between provisions reported under IAS-37 Provisions, Contingent Liabilities and Contingent Assets and both earnings and balance sheet conservatism. This study makes significant contribution to the accounting literature by providing empirical evidence on such associations referring the use of provisions as a proxy for accounting conservatism.
Citation - WoS: 23
Citation - Scopus: 31
Activity-Based Costing Approach in the Measurement of Cost of Quality in Smes: a Case Study
(Routledge Journals, Taylor & Francis Ltd, 2013) Ozkan, Serdar; Karaibrahimoglu, Yasemin Zengin
Since the 1950s, a considerable amount of attention has been given on the cost of quality (CoQ) in theory and in practice. Overall, it is argued that a precise measurement of the CoQ requires a well-established accounting system that provides accurate cost information. However, in the literature, it is generally considered that traditional cost accounting methods do not provide accurate cost data for the measurement of quality costs. Therefore, the aim of this study is to explore the role of activity-based costing (ABC) in supporting the measurement of CoQ in small and medium-sized enterprises in order to discuss the results of implementation, its benefits and drawbacks. Overall, it was found that the use of ABC in the CoQ measurement provides the organisation with the means to determine both value-added and non-value-added quality-related activites and to detect improvement opportunities in the production process.
Citation - WoS: 45
Citation - Scopus: 56
An Adaptive Tabu Search Approach for Buffer Allocation Problem in Unreliable Non-Homogenous Production Lines
(Pergamon-Elsevier Science Ltd, 2012) Demir, Leyla; Tunali, Semra; Eliiyi Türsel, Deniz
The buffer allocation problem, i.e. how much buffer storage to allow and where to place it within the line, is an important research issue in designing production lines. In this study, a novel adaptive tabu search approach is proposed for solving buffer allocation problem in unreliable and non-homogeneous production lines. The objective is to maximize the throughput of the line, which is constrained by the capacity of each buffer space and also the total buffer capacity to allocate to these spaces. Besides proposing a new strategy to tune the parameters of tabu search adaptively during the search, an experimental study is carried out to select an intelligent initial solution scheme among three alternatives so as to decrease the search effort to obtain the best solutions. The performance of the proposed approach is evaluated by computational tests and very promising results are obtained. (C) 2011 Elsevier Ltd. All rights reserved.
Citation - WoS: 3
Analysis of Corporate Governance and Financial Sustainability Using the Topsis Method
(Int Journal Contemporary Economics & Administrative Sciences, 2022) Saygılı, Arıkan Tarık; Gecim, Miray; Ozturkoglu, Yucel; Saygili, Ebru
Stakeholders of listed companies are interested in the financial sustainability and corporate governance (CG) issues in the companies. This study aims to explore the relationship between corporate governance practices and financial sustainability in light of OECD principles of corporate governance. Altman's Z-scores and CG ratings of 20 companies listed in the Borsa Istanbul Corporate Governance Index (XKURY) were analyzed using the TOPSIS method. The results obtained in this study show that firms' financial sustainability and corporate governance scores don't move in the same direction for the years from 2013 to 2018.
Citation - WoS: 2
An Analysis of Factors Affecting Credit Scoring Performance in Smes
(Ege Univ, Fac Economics & Admin Sciences, 2019) Saygili, Ebru; Saygılı, Arıkan Tarık; Isik, Gokhan
In small and medium enterprises (SMEs), both financial and non-financial indicators related to the company and the large shareholder have significant effects on credit scores. This study explores the hybrid nature of SME credit scoring systems by developing an SME credit scoring model with general indicators, financial indicators and intelligence indicators related to the company and the major shareholder. This study is the first to explore the effect of intelligence indicators in credit scoring. It used regression analysis to evaluate real data from 125 SMEs operating in Turkey. Of 17 independent variables, 9 had statistically significant relationships with SME credit scores. The paper includes a comprehensive discussion of the implications of these findings.
Citation - WoS: 10
Citation - Scopus: 11
An Analysis of the Sustainability Disclosures of Textile and Apparel Companies in Turkey
(Ege Univ, 2019) Saygili, Ebru; Saygılı, Arıkan Tarık; Yargi, Seher Goren
The aim of this study is to discuss recent sustainability developments in the textile industry and to explore the disclosures of textile and apparel companies in Turkey. The economic, environmental and social sustainability disclosures of 34 companies were analyzed in relation to Global Reporting Initiative (GRI) standards. The results of the analysis revealed that the most frequently mentioned sustainability issues were related to employees, water, product, market, supplier, education, economic, energy and waste. A majority of companies provided economic disclosures about economic performance and anti-competition; environmental disclosures about water and effluents and energy; and social sustainability disclosures about training, education, employment, health and safety, diversity and equal opportunity, marketing and labeling.
Citation - WoS: 4
Citation - Scopus: 6
Anti-Consumption of Public Services: Vacci(not)ion for Swine Flu
(Emerald Group Publishing Ltd, 2011) Demirbağ Kaplan, Melike; Kaplan, Yusuf Cem
Purpose - Anti-consumption is a new domain of research that deals with why individuals avoid consumption of particular products. To date, research in this area is only confined to the rejection of goods, with no evidence from the services industry. The purpose of this paper is to explore the extent of anti-consumption behaviour for public health services, by deriving data from Swine Flu vaccination resistance in Turkey. Design/methodology/approach - The research employs a factor analysis method based on data collected from 519 individuals. Findings - Findings suggest that there is a strong anti-consumption attitude of the Turkish public towards the service, and a major reason for avoidance was moral incompatibility, such that the public believed that the vaccination served the interests of pharmaceutical companies and the government. The findings also reveal that all the factors previously mentioned in the literature may be involved in the anti-consumption of public health products. Originality/value - This study suggests that public products, including public health services, are highly subject to anti-consumption movements, and policies involving such products should also be considered from this perspective in order to provide an increased welfare for the public.
Citation - WoS: 2
Citation - Scopus: 4
Application of a Taguchi-Based Neural Network for Forecasting and Optimization of the Surface Roughness in a Wire-Electrical Machining Process
(Inst Za Kovinske Materiale I In Tehnologie, 2012) Kazancoglu, Yigit; Esme, Ugur; Kulekci, Mustafa Kemal; Kahraman, Funda; Samur, Ramazan; Akkurt, Adnan; Ipekci, Melih Turan
Wire-electrical-discharge machining (WEDM) is a modification of electro-discharge machining (EDM) and has been widely used for a long time for cutting punches and dies, shaped pockets and other machine parts on conductive materials. WEDM erodes workpiece materials by a series of discrete electrical sparks between the workpiece and an electrode flushed or immersed in a dielectric fluid. The WEDM process is particularly suitable for machining hard materials as well as complex shapes. In this paper, a neural network and the Taguchi design method have been implemented for minimizing the surface roughness in a WEDM process. A back-propagation neural network (BPNN) was developed to predict the surface roughness. In the development of a predictive model, machining parameters of open-circuit voltage, pulse duration, wire speed and dielectric flushing pressure were considered as the input model variables of the AISI 4340 steel. An analysis of variance (ANOVA) was used to determine the significant parameter affecting the surface roughness (R-a). Finally, the Taguchi approach was applied to determine the optimum levels of machining parameters.
Citation - WoS: 35
Citation - Scopus: 36
Balancing and Scheduling of Flexible Mixed Model Assembly Lines
(Springer, 2013) Ozturk, Cemalettin; Tunali, Semra; Hnich B.; Örnek, Mustafa Arslan
Mixed model assembly line literature involves two problems: balancing and model sequencing. The general tendency in current studies is to deal with these problems in different time frames. However, in today's competitive market, the mixed model assembly line balancing problem has been turned into an operational problem. In this paper, we propose mixed integer programming (MIP) and constraint programming (CP) models which consider both balancing and model sequencing within the same formulation along with the optimal schedule of tasks at a station. Furthermore, we also compare the proposed exact models with decomposition schemes developed for solving different instances of varying sizes. This is the first paper in the literature which takes into account the network type precedence diagrams and limited buffer capacities between stations. Besides, it is the first study that CP method is applied to balancing and scheduling of mixed model assembly lines. Our empirical study shows that the CP approach outperforms the MIP approach as well as the decomposition schemes.
Citation - WoS: 19
Citation - Scopus: 24
Balancing and Scheduling of Flexible Mixed Model Assembly Lines With Parallel Stations
(Springer London Ltd, 2013) Ozturk, Cemalettin; Tunali, Semra; Hnich B.; Örnek, Mustafa Arslan
In this paper, we study flexible mixed model assembly lines with serially connected stages where stages may have one or more parallel stations. Station parallelism in flexible mixed model assembly lines improves system reliability and enables rapid adaptability to customer demand fluctuations. However, in order to effectively manage such lines under real-world conditions, there is a need to extend traditional assembly line management methods. This study extends the current research by simultaneously considering the problems of task assignment and model scheduling on parallel stations. Furthermore, scheduling of assigned tasks on each station is considered. We formulate the problem context first as a mixed integer programming model and then develop a decomposition scheme for large scale applications. Finally, we compare the performance of the proposed model and decomposition scheme using various size test instances.
Citation - WoS: 22
Citation - Scopus: 23
Barriers To Sustainable Tourism Development in Jamaica
(Cognizant Communication Corp, 2007) Altinay, Levent; Var, Turgut; Hines, Suzette; Hussain, Kashif
Many destinations have recognized the importance of implementing sustainable tourism development. However, for many developing countries worldwide, economic, social, and physical challenges pose great hindrances to sustainable development. The aim of this article is to investigate and evaluate the difficulties of implementing sustainable tourism development practices in Jamaica. The primary research is based on qualitative analysis to find out the obstacles regarding the implementation of sustainable tourism development, based on three themes, namely financial constraints, social instability, and lack of coordinated tourism planning. The overall results revealed that, in terms of sustainable practices, there are several initiatives being implemented by both public and private sectors, but they lack management, cohesiveness, and in some cases, collaboration. Also, if sustainability is to be achieved in a developing country, it will require effective financial management of all industries and a serious concentration on social sustainability.
Bearing the Brunt of Legitimacy and Power Challenges: the Turkish Armed Forces' Fall From Grace, 1997-2018
(Routledge Journals, Taylor & Francis Ltd, 2023) Onder, Cetin; Ozen, Sukru
In this paper, we present an analytical narrative of the events that culminated in the Turkish Armed Forces' (the TAF) fall from grace between 1997 and 2018. The narrative is guided by a conceptual framework that features organizational legitimacy and power as key to strategizing by societal constituencies. Based on this framework, we describe how the Turkish government consecutively raised legitimacy and power challenges to the TAF, underscoring adaptation of the Turkish government's strategy to the emergent outcomes. We conclude the paper with a discussion of the usefulness of our framework for an enhanced understanding of civilian control over the military.
Citation - WoS: 3
Benchmarking Service Quality Performance of Airlines in Turkey
(Eskisehir Osmangazi Univ, Fac Education, 2013) Kazancoglu, Yigit; Kazancoglu, Ipek
The aim of this study is to determine service quality factors of Turkish domestic airlines as well as ranking and benchmarking firms according to these factors using a fuzzy multicriteria decision making (MCDM) model. Exploratory factor analysis and fuzzy integral were used for extracting some independent common-factors and integrating the performance ratings of independent attributes in each common-factor, respectively. This paper is innovative in the sense that it helps airlines to identify key service quality factors, rank or benchmark firms in the industry through a fuzzy MCDM point of view, and provide an individual road map for improvement to each firm in a developing country, Turkey. This study is original in the sense that it helps firms compare their service quality criteria with competitors, identify performance insufficiencies by criteria, and choose the target competitors for improving the insufficiencies by identified and prioritized criteria through benchmarking.
Citation - WoS: 26
Citation - Scopus: 44
Big Data-Enabled Solutions Framework To Overcoming the Barriers To Circular Economy Initiatives in Healthcare Sector
(Mdpi, 2021) Kazancoglu, Yigit; Sagnak, Muhittin; Lafci, Cisem; Luthra, Sunil; Kumar, Anil; Tacoglu, Caner
Ever-changing conditions and emerging new challenges affect the ability of the healthcare sector to survive with the current system, and to maintain its processes effectively. In the healthcare sector, the conservation of the natural resources is being obstructed by insufficient infrastructure for managing residual waste resulting from single-use medical materials, increased energy use, and its environmental burden. In this context, circularity and sustainability concepts have become essential in healthcare to meliorate the sector's negative impacts on the environment. The main aim of this study is to identify the barriers related to circular economy (CE) in the healthcare sector, apply big data analytics in healthcare, and provide solutions to these barriers. The contribution of this research is the detailed examination of the current healthcare literature about CE adaptation, and a proposal for a big data-enabled solutions framework to barriers to circularity, using fuzzy best-worst Method (BWM) and fuzzy VIKOR. Based on the findings, managerial, policy, and theoretical implementations are recommended to support sustainable development initiatives in the healthcare sector.
Brand Avoidance Behavior in Virtual Communities
(Bilgesel Yayincilik San & Tic Ltd, 2011) Demirbağ Kaplan, Melike; Ati̇k, Deniz; Gurkaynak, Nilgun
Brand avoidance behavior in virtual communities This study sought to understand the presence and role of virtual communities in brand avoidance behavior To this aim, consumer quotations regarding specific brands in Eksi Sozluk, which is one of the leading social media platforms in Turkey, were analyzed using a qualitative approach. The paper investigates the extent to which these perspectives can be classified in accordance with brand avoidance motives stated in present literature and aims to see if new dynamics exist. The study offers a new categorization for the reasons behind brand avoidanceIn addition, it contributes to the literature by highlighting a new dimension which emphasizes that repulsive marketing communication strategies could also lead to such avoidance.
Brand Elevation in Supply Chains
(Bilgesel Yayincilik San & Tic Ltd, 2010) Yurt, Oznur; Demirbağ Kaplan, Melike; Yumurtacı Hüseyinoğlu, Işık Özge; Baltacioglu, Tuncdan
In the last decades supply chain management has been explored from different perspectives fueling a myriad of research in the field Although the literature on supply chain management (SCM) is vast, major gaps requiring scientific exploration still exist. Among these, interaction of branding and supply chain concepts clearly stands out. The aim of this paper is to investigate the power of brand in supply chains by taking literature devoted to supply chain management into consideration, relationship marketing and brand management. This paper explores the power of brand in terms of SCM and it defines the concept of brand elevation in supply chain. The objectives of this study are thus twofold: identifying brand elevation in supply chain concept and proposing a conceptual model associated to the power of brand in supply chains.
Citation - WoS: 125
Citation - Scopus: 188
Branding Places: Applying Brand Personality Concept To Cities
(Emerald Group Publishing Ltd, 2010) Demirbağ Kaplan, Melike; Yurt, Oznur; Güneri Çangarlı, Burcu; Kurtulus, Kemal
Purpose - In recent years, brand personality as a branding construct has received considerable interest, which has led to a significant effort to develop tools to measure the personality of brands. Although the majority of these studies have focused on the brand personality of conventional product brands, the new boundaries of marketing obviously necessitate the application of branding constructs to non-traditional products such as places. This study aims to focus on brand personalities of places, and to examine the applicability of this concept for city brands. Design/methodology/approach - The research employs a factor analysis method based on data collected from 898 college students. Findings - The findings of the study reveal that differentiating places with regard to their brand personalities is achievable. The paper introduces two new dimensions of brand personality for cities. Originality/value - The extraction of two new factors that contribute to place brand personalities is considered a major contribution of this research to the marketing literature.
Citation - WoS: 23
Citation - Scopus: 29
Bystanders in Workplace Bullying: Working University Students' Perspectives on Action Versus Inaction
(Wiley, 2020) Paull, Megan; Omari, Maryam; D'Cruz, Premilla; Cangarli, Burcu Guneri; Güneri Çangarli, Burcu
There is increasing interest in bystanders to workplace bullying, including from human resource management (HRM) perspectives. This paper draws on literature from the fields of sexual harassment and helping behaviour to develop understanding of bystander action and inaction. Part of a project on workplace bullying, this study used online story-based responses from university students in Australia, India and Turkey with workplace experience to elicit bystander and target interpretations of the behaviour. Findings suggest that even when bystanders are aware of bullying, they do not always intervene for reasons ranging from powerlessness and fear to avoidance and ignorance. Helping behaviours, including private support or making a report, were described by some respondents, with contextual factors linked to the perpetrator or the organisation influencing responses. The importance of the HRM role in facilitating bystander action, drawing on the helping behaviour and sexual harassment literature, is a focus of the findings and implications.
Citation - WoS: 16
Citation - Scopus: 20
Capacity Improvement Using Simulation Optimization Approaches: a Case Study in the Thermotechnology Industry
(Taylor & Francis Ltd, 2015) Kose, Simge Yelkenci; Demir, Leyla; Tunali, Semra; Eliiyi Türsel, Deniz
In manufacturing systems, optimal buffer allocation has a considerable impact on capacity improvement. This study presents a simulation optimization procedure to solve the buffer allocation problem in a heat exchanger production plant so as to improve the capacity of the system. For optimization, three metaheuristic-based search algorithms, i.e. a binary-genetic algorithm (B-GA), a binary-simulated annealing algorithm (B-SA) and a binary-tabu search algorithm (B-TS), are proposed. These algorithms are integrated with the simulation model of the production line. The simulation model, which captures the stochastic and dynamic nature of the production line, is used as an evaluation function for the proposed metaheuristics. The experimental study with benchmark problem instances from the literature and the real-life problem show that the proposed B-TS algorithm outperforms B-GA and B-SA in terms of solution quality.
A Case Study on Sustainable Business Models: the Association of Seferihisar Tangerine Producers
(Sage Publications Inc, 2013) Yumurtacı Hüseyinoğlu, Işık Özge; Tugrul, Tugba Orten; Oflac, Bengu Sevil
[Abstract Not Available]