The purpose of this study is to identify the determinants of employment for regions at NUTS2 level in Turkey by analyzing how the growth rate of employment is affected by the spatial neighborhood. The data set covers the 2004 and 2008 period for 26 regions. The findings suggest that the quality of education level of human capital has a positive effect on employment growth. Innovation performance of firms was also found to have a positive effect on employment. This study forward that spatial neighborhood affects the growth of employment in Turkey.

The purpose of the study is to examine the customers’ attitudes toward tip enhancing behaviors and manifest if these behaviors can be categorized into distinct subgroups or not. The data are gathered from restaurant customers in Ankara by using convenience sample. 295 usable questionnaires put into analyses. Mean scores to determine the effects of each behavior on tip size are calculated. Factor analysis is conducted to divide the subgroups of tip-enhancing behaviors. The results indicate that Turkish customers exhibit different responses to several tip enhancing behaviors. While some of these behaviors could lead them to leave larger tips, some of them could not. The findings also show that tipenhancing behaviors are categorized into three distinct sub-groups based on customers’ evaluations. Behaviors categorized into same group are similar with the motives that encourage the customers to tip more.

Public spaces are places allowing to integrate society and culture flow. Recently, public spaces in Turkey have been undergoing a transformation in favour of shopping centers. The purpose of this research is to investigate public spaces turned into shopping centers generally in Turkey and peculiarly in Denizli Sümerpark. The main hypothesis of the study is that public spaces come to the fore with the case of rent rather than public interest, undergo a transformation and governing powers doesn’t establish extensive form in the decision making process. It has been retained that the Sümerpark project specific to Denizli is a decent example to public spaces which undergo a transformation in the effect of neoliberal policies and urban transformation. Public spaces shouldn’t be handled with high exchange values which come up with rent concerns. It should be evaluated depending on usage value. Public spaces should be used for the public benefit.

Although there is an increase in tax revenues, it couldn’t has been found that there was a relation between the rise in the number of inspectors and that in tax revenues. There is a success in alleviating the informal sector, regarding employment rates. Regarding tax equity, the study has revealed that, this equity had been perished via deterioration in favor of indirect tax revenues against direct ones; and also in support of taxes on capital against that on labor. Consequently we cannot talk about a realization of desired fiscal and economic effects of the rise in the number of inspections.

Literature on the relationship between energy consumption and economic growth is based on two different approaches that are supply-side and demand-side. The impact of renewable and non-renewable energy consumption on economic growth is investigated with traditional production function on supply-side approach. The relationship between renewable energy consumption, economic growth, CO2 and energy prices is analyzed on demand-side approach. In this study, the impact of renewable resources on economic growth, which is the alternative of non-renewable resources that are insufficient and emit high-level CO2, have been examined and the variables that determines the consumption of renewable resources are inquired. For that reason, it has been created two different models as supply-side and demand –side. In the econometric analysis based on a Cobb-Douglas production function have been investigated the effects of renewable and non-renewable resources on economic growth from 1990 to 2013. Additionally, the determinants of the renewable energy resources are analyzed on demand-side approach.

The objective of this study is to evaluate some special issues regarding deferred tax effects of items reported in statement of other comprehensive income (profit or loss) in accordance with the accounting standards (IAS/IFRS). Items reported in statement of other comprehensive income are included either (1) in a group to be reclassified subsequently to profit or loss, or (2) in a group to be not reclassified subsequently to profit or loss. The study is especially intended to deal with evaluation of such a classification in terms of standards of income taxes (IAS 12) and presentation of financial statements (IAS 1). Hypothetical example presented in the study is studied in the framework of four different assumptions. Evaluation of accounting records under each assumption with the help of financial presentation and analysis can be considered useful in terms of testing the accuracy of the records, as well as for a better understanding of a financial reporting tool that is relatively new among accounting applications such as statement of other comprehensive income.

Free Zones contribute to the prosperity of the region by increasing employment, attracting foreign capital, allowing technology transfer and increasing exports. In this study, an application of location selection was performed for a possible Free Zone established in provinces of Eastern Anatolia Region. For application of the study, AHP, TOPSIS, VIKOR and ELECTRE, which are multi criteria decision making techniques, were used. AHP was used for determine weights of the criteria that influence the Free Zone location selection while TOPSIS, VIKOR and ELECTRE methods were used to rank alternatives. Accordingly; the three most important criteria for the Free Zone location selection were proximity countries, quantity of exports and government incentives while first three provinces were respectively, Igdir, Hakkâri and Van for Free Zone will be established.

R&D, innovation and information-based activities has become more important in recent years for regional development and elimination of regional development differences. Countries have also recognized that innovation is the most important factor of economic growth and begun to allocate more resource to R&D investments. In this study, for years of 2010, 2011 and 2012 the innovation performance of 12 regions sited at first level of Nomenclature of Units for Territorial Statistics (NUTS) in Turkey, have been evaluated by taking basic R&D and innovation indicators into consideration. In this context regression analysis, DEMATEL-Based Analytic Network Process (DANP) and TOPSIS methods have been applied. The criteria have been weighted by using the regression coefficients obtained through regression analysis in DEMATEL method and subsequently performance ranking of regions has been performed by TOPSIS method.

One of the methods for employing process of disabled people, one of the important topics of social policy, is protected workplace system which is applied in Turkey. Not only disabled people are rehabilitated, but also they find the employment and education and training opportunities through protected workplace system. In Turkey, the protected workplace system did not arise enough interest as well as the quota system, which is accepted as one of the methods applied in the process of disabled people. In addition to this, it was determined that the application of any system for employing disabled people did not gain any success. There may be emergence of serious problems in the case that disabled people who are going to be employed in protected work places are mentally disabled. It can be claimed that the system of protected work place is not a convenient method to be applied on its own. This study focuses on the methods detailed analysis were carried about protected work place system and characteristics of disabled people employed here, which was started to be implemented in Turkey.

Turkey has many natural health resources and the interest in Thermal Tourism has increased. Thermal Tourism Enterprises serve their experienced medical staff, treatment methods and the curative springs for the purpose of care services. On the other hand, these enterprises are also the place to have both a rest and a good time. In this study, the supplier selection application is performed in the Thermal Tourism Enterprise that offers a combination of services as health, recreation and entertainment. The criteria as product quality and performance, product information, product arrival time, price, quality practices, flexibility and the collaboration level have been considered. By using multicriteria decision making techniques as Analytic Hierarchy Process (AHP) and TOPSIS then the suggestions on the selecting the best supplier are offered.

The aim of this study is to analyze the concept of sustainable development that had been come into agenda as a result of environmental problems which have been increasing due to globalization and it is relation between public budgeting. The sustainable development is to meet needs of present generation in a manner which will not put obstacles on fulfillment of next generations’ needs. In this sense, environmental revenues and expenditures gain importance along with sustainable development. The increasing importance of the issue, have also brought a parallel increase in studies on this issue. Budgetary reflections of the theme and budgetary potentials are explained for both European Union and Turkey in the study. The study concludes that the weight of sustainable development theme within public budget is increasing. Yet more, it is projected that public budgets will be devoted to this aim.

This paper analyses the validity of tourism-led growth hypothesis in Turkey during 2000s. Accordingly, this study’s contributions to the related literature are twofold. Firstly, the most recent quarterly data are used for the analyses and secondly, a cointegration analysis based on a structural break is conducted for Turkey for the first time. In this context, after a brief introduction, the model and data are explained in detail. Then the methodology and empirical results are given. Lastly, in the conclusions, interpretetations of the empirical results are explained and some policy implications for Turkey are developed.

Purpose of this study is to investigate the evolution, geographical distribution and convergence of poverty rates across Turkish regions over 2006-2013. We use dataset from TURKSTAT where the povertyrate is calculated using the median-income. Methodologically, Moran’s I tests, Conditional Kernel-Density and Markov Transition Probability Matrices are used. Our analyses indicate three results. First, at national-level, number of people living under poverty and poverty rate have declined. This decline was observed in Western regions while increase was observed in less developed Eastern regions. Second , poverty rates follow geographically correlated pattern. Third, regional poverty rates do not tend to converge eachother.

This study attempts to examine empirically the relations between economic growth and education for Turkey in the period from 1950 through 2012 by using Standard Granger causality, Hsiao version of Granger causality and Dolado-Lütkepohl VAR causality analyses. Econometric findings imply that there is one-way (positive) causality from the economic growth to the number of students completing university and one-way (positive) causality from the number of students completing vocational high school and the number of students completing high school to the economic growth.

External borrowing has been an important source of financing especially for developing countries. However, despite its critical function in meeting the requirements of the economy, foreign currency borrowing was also among the main factors triggering and/or deepening the financial crises hindering the development progress of these countries. External debt brings financial weakness to developing economies. External debt is a source of financial instability that increases the likelihood of currency and debt crises. Economic literature points out that it is not solely the existence of foreign currency borrowing but the capacity of asset-liability management that matters regarding the effects on the economy.

Competition in the world football market forces the football clubs to make a detailed analysis during transfer process. In this context football clubs have to evaluate the performance of football players and make a decision based on the results of these evaluations. In this study, to evaluate the performance of forward football players, an integrated method based on AHP (Analytic Hierarchy Process) and VIKOR (Vise Kriterijumska Optimizacija I Kompromisno Resenje) is used. According to the proposed approach, firstly AHP method is used to determine the weights of the criteria and then with the help of VIKOR method the ranking of alternatives are determined and a compromise solution is obtained. In the application section, the proposed approach is used to evaluate the performance of forward football players and a ranking between these players according to the performance is obtained.

Influences of emerging technologies in all sectors as well as in social life brought about preferences for all devices is increasing more and more. Particularly, since university students’ adaptation is easier than others, their curiosity and concern about communication and information technologies make the preferences of purchasing advanced technologic devices such as smartphones steadily enhanced. With this standpoint, the aim of this study is to determine preferences of university students’ purchasing smartphone. In the scope of this study, questionnaire was applied and factor analysis, correlation analysis, regression analysis were performed in the light of obtained data. According to findings, it was found out that product features, brand and advertising efforts affected the preferences of purchasing smartphones.

During the course of development of a country, enhancement of entrepreneurship is essential for its contribution to improvement of entrepreneurial characteristics and quality, implementation of new ideas, technological advancement and emerging of new inventions. Aim of this study is to present how and to what extend the factors such as economic, education, health, environment and social factors relation with decision of investor on location of facility, beyond the main location factors such as transportation, and market distance. In this research, a data collecting tool has been developed through assessing literature and the previous studies, a survey has been made on an assigned group of people and the obtained data has been analyzed in SPSS 20.0 computer program, then the results have been shared.

Disability that creates temporary or permanent sets in front of human life, forms via varying degrees of loss of physical, mental and social skills with any reason inborn or afterwards. The most basic set in front of disability is the attitudes created and experienced in the social dimension. Teaching is one of the significant professions in the formation of these attitudes. Indeed, teachers have an impact on attitudes consisting of an individual's childhood and maturity period and then carrying to work life. The research carrying out with 138 teachers tried to put forward teachers’ personal attitudes with using “Attitudes towards Persons with Disabilities Inventory”. According to the results, marital status, educational level and having disabled person in the family were found significant impact on teachers’ attitudes towards disability.

The main purpose of this study is to analyze the impact of the Mus Alparslan University on the economy of the province in terms of income, employment and expenditure structure of students by using the data set obtained from surveys applied to the students of Mus Alparslan University. It has been observed that Mus Alparslan University has a contribution of 894 personnel recruitment in total, 417 direct and 477 indirect recruitment; besides, it has a contribution of 40.662.570 TL income in total, 11.075.394 TL direct and 29.587.176 TL indirect income. In general, average propensity to consume of the students is found high with the rate of 97,1% (average propensity to save 2,9%).

None of investors that can access all informations in the same ratio is not possible to earn higher returns according to Efficient Market Hypothesis. However, it has been set forth effect of time on returns in several studies and reached conflicting conclusions with hypothesis. In this context, one of the most important existing anomalies is also January month anomaly. In this study, it has been researched that if there is January effect in BIST-100 index covering 2008-2014 period by using power ratio method. The presence of January month anomaly in BIST-100 index within specified period determined by analysis results.

Volunteer activities, which can be described as activities without demanding any recompense, has an important role in strengthening the social structure. Youth participation into voluntary activities makes them active in the field of social integration while contributing their personal development. In this study, youth voluntary activities with regards to non-governmental organizations in Turkey will be discussed. It is also aimed to evaluate perception of volunteerism and the contribution of young volunteers’ activities to themselves in specific and to society in general.

Risk management has rapidly gained importance as a result of emerging economies, economic recession and globalization. Since available risk management measures seemed to stay insufficient in responding to complex problems, new methods are introduced, creating a need for research on validating them. Among these methods, most commonly applied one is Value at Risk approach that measures maximum possible loss to occur within a certain possibility. The aim of this study is to explore the appropriateness of VaR methods (Variance-Covariance, Historical Simulation and Monte Carlo Simulation Methods). By this aim, we applied these methods to foreign currency index of TL, BIST 100 and BIST 30 indexes and compared the results. Then, the volatility for the last year is calculated by applying Simple Standard Deviation, Simple Moving Average and Exponentially Weighted Moving Average (EWMA) methods. The accuracy of these models are tested by applying back testing.

In this study, performances of Turkish Super League’s top six goal scorers, who scored 15 or more goals in 2012-2013 season, have been analyzed. Multi-criteria decision-making methods have been used in the study. Analytic Hierarchy Process (Analytic Hierarchy Process-AHP) has been used to determine the weights of the criteria. Those weights have been used in TOPSIS (Technique For Order Preference By Similarity To An Ideal Solution) and VIKOR (Vise Kriterijumska Optimizacija I Kompromisno Resenje) methods to rank football players’ performances. The findings highlight that apart from the ranking of the total number of goals, all other rankings are identical in both methods.

Fiscal consolidation is the implementation of policies to reduce government expenditures and the public debt ratio to GDP. These policies are used to ensure fiscal discipline and minimize the debt stock by either tax or expenditure side. In this respect, the importance of fiscal consolidation policy is to ensure fiscal discipline without making negative effects on economic growth and economic life. Besides the conceptual framework, periods and the success criteria of fiscal consolidation are important factors for evaluating the success or failure of fiscal consolidation. In this study, it has been identified that there is no consensus on these criteria in the literature.

Integrated reporting, aiming at bringing a systematic approach to reporting and a holistic perspective towards future, is one of the most efficient approaches that provide easy access to all stakeholders. However, there are no standards or any directing document for corporate to prepare the integrated reports. Thus, this study aims at presenting a conceptual discussion on this new topic and offering future recommendations to contribute to literature.