TR-Dizin İndeksli Yayınlar Koleksiyonu

Permanent URI for this collectionhttps://hdl.handle.net/20.500.12573/396

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Now showing 1 - 4 of 4
  • Article
    Tax Compliance Behaviour and Lab Experiments: A Literature Review
    (Maliye Bakanligi, 2021) Demirtas, Burak Kagan
    The purpose of this article is to conduct a literature review of the papers based on laboratory experiments to analyze tax evasion behaviors of individuals. Although experimental studies in economics have become more and more important day by day, there are almost no publications on experimental economics in the Turkish literature. The studies are examined especially in terms of experimental designs because this study also aims to increase awareness about laboratory experiments. This review also discusses the criticism of laboratory experiments and concludes that the results obtained from laboratory experiments are important and it would be beneficial to support them with field experiments.
  • Article
    Stratejik Yönelim ve İşletme Performansı: Bir Literatür Taraması
    (2021-06-28) Kalkan, Pelin Karaca; Aladağ, Ömer Faruk
    Stratejik yönelim, işletmelerin faaliyetlerini şekillendiren, etkileyen ve yaşamlarını sürdürmeleri ve performanslarını artırmalarına yönelik davranış geliştirmelerini sağlayan ilkeler olarak tanımlanmaktadır. Stratejik yönelim kavramı uluslararası yazında sıklıkla çalışılan bir konu olmasına rağmen Türkçe yazında yeterince ilgi görmemiştir. İşletmeler için kritik öneme sahip olan bu kavramın ve performansla ilişkisinin irdelenmesi önemli görülmektedir. Literatür taraması kapsamında stratejik yönelimlerden girişimcilik yönelimi, pazar yönelimi, öğrenme yönelimi ve teknolojik yönelim incelenmiştir. Bu araştırmada öncelikle stratejik yönelimlerin net bir şekilde tanımlanması ve işletme performansı ile ilişkilerinin irdelenmesi hedeflenmektedir. Bu doğrultuda stratejik yönelim- işletme performansı ilişkisi üzerine literatür incelenmiş, araştırma dahilindeki stratejik yönelimlerin kavramsal çerçeveleri sunulmuştur. Bununla birlikte, stratejik yönelimler arasındaki farklı ilişkiler ve bu ilişkilerin işletmelerin performans göstergeleri üzerindeki etkileri bütüncül bir şekilde irdelenmiştir. Ayrıca stratejik yönelim ile işletme performansı arasındaki ilişkide aracı mekanizmalar ve bu ilişkilerin hangi koşullar altında farklılaştığı aktarılmıştır. Son olarak, literatür taraması sonucunda geleceğe yönelik potansiyel araştırma konuları tanıtılarak yazına katkı sunulması amaçlanmıştır.
  • Article
    Performance Evaluation of Energy Companies With a Novel Integrated Multi- Criteria Decision Making Method
    (Kafkas University Iibf, 2022-12-27) Madenoglu, Fatma Selen; Unlusoy, Omer Faruk; Yilmaz, Cagatay
    Financial statements are an important tool for assessing and analyzing an organization's financial performance. Financial performance analysis allows for an accurate and appropriate appraisal of an organization's performance. The evaluation procedure must be thoroughly stated because financial performance indicators represent a company's competitiveness. This study provides a novel integrated multi-criteria decision-making method for analyzing an organization's financial performance. The applicability of the proposed method is assessed employing financial ratios that are integrated to generate a financial performance score for eight well-known Turkish energy companies. The criteria are weighted using the entropy method in the proposed method. The multi- attributive border approximation area comparison (MABAC) method is used to rank the companies. As the weights of the criteria have an impact on the ranking outcomes, a sensitivity analysis of the weights is performed. We also exhibit a comparison analysis of energy company rankings to validate the proposed approach's results using four MCDM methods: ELECTRE, MAUT, TOPSIS, and WASPAS. In addition, an alternative weighting method is also used to evaluate the results. The results show that the proposed method is an effective MCDM for coping with evaluation problems.
  • Other
    Barriers in Sustainable Lean Supply Chain Management: Implementation in SMEs
    (Ege Univ, Fac. Economics & Admin. Sciences, 2025-02-04) Kazancoglu, Yigit; Takcı, Ebru; Ada, Erhan
    As the world undergoes significant transformations in various domains, including technology, energy supply and communication, the idea of sustainability has become a significant issue. This study investigates the barriers to Sustainable Lean Supply Chain (SLSC) management within Small and Medium-Sized Enterprises (SMEs) and explores the structural interrelationships among these barriers. A comprehensive literature review was carried out to recognize critical elements relevant to the research topic, resulting in the identification of fifteen specific elements that account for 85% of the barriers in SLSC management. The DEMATEL method was used to evaluate the significance and influence levels of these factors. Furthermore, structured in-depth interviews were conducted with ten experts representing sectors that constitute 85% of the SMEs operating in Kayseri Organized Industrial Zone (OIZ), Turkey, including metal products, furniture, plastic packaging, construction materials, textiles and food. The findings reveal that strategies represent the most significant barrier to SLSC management in SMEs. The barriers were analyzed in two dimensions: influencing and influenced factors. The primary influencing factor identified was laws, standards, regulations, and legislation while the most significant influenced factor was found supply and suppliers. The study concludes with findings and actionable recommendations for practitioners and decision-makers.