In recent years, as a result of the developments in the fields of technology and economy, the activities and field of activity of the companies have expanded. Although they face economic problems in an increasing competitive environment, they are in a process of continuous growth and development. In order to survive in these competitive environments, they must make maximum use of their business assets and resources. Effective and efficient use of company resources, conducting activities in accordance with legal and managerial regulations, preparing reliable financial reports in order to determine whether the business and management activities applied in the private sector enterprises are effective and sufficient or not, control and internal audit activities. With this study, it has been investigated and conveyed by the method of questionnaire whether internal control and internal audit are effectively implemented in the accounting audit of the enterprises operating in the Antalya Organized Industrial Zone.

Considering the increase in energy use and energy costs today, efficient use of energy has gained great importance in places where energy is consumed. Unconsciously consumed energy harms energy resources and ecologically nature. Therefore, there is a need to manage the energy consumed. It is seen that users consume more energy than they need, often without realizing it. The purpose of energy management is to use energy more efficiently instead of reducing energy consumption. Thanks to an effective energy management, it will be provided to extend the life of energy resources, to use energy efficiently and to reduce energy costs. This study is adapted to the boiler system that generates heat energy by using natural gas fuel energy. Using the microcontroller integrated into the boiler system, it is aimed to save the natural gas energy consumed more efficiently by making the radiator and room temperatures manual or automatic.

Health management is very important in protecting and improving the health level of the society. Scientific methods should be used in the management process in order to be successful in health management. For this reason, management approaches that emerged to increase efficiency and productivity in management and called modern management approaches should also be applied in health management. Because adopting a modern and scientific management style is possible with applying contemporary management approaches in health management. The aim of this study is to give information about contemporary management approaches that should be applied in health management and to discuss the place and importance of these approaches in terms of health management. In this context, total quality management, performance management and meeting management will be evaluated in terms of representing contemporary management approaches in health management.

Every change/development, especially in technological environment, causes the organizations to undergo a structural transformation. This transformation horizontalizes the organizations so that each unit is categorized into information systems. At this stage, the concept of organization information systems is formed as a result of transformation. These systems are the systems that are in communication with each other in line with the common goals of the organization and need each others reports for each unit of the organization. In the study, the scope of financial information system, which is one of the systems mentioned, is focused on. Afterwards, by mentioning organizational information systems in general strokes, operation of financial information systems, their reports and the effects of these reports on managerial decisions are referred. By improving the study within this scope, a new application has been developed for a company which is active in sheet metal production and molding industry in automotive sector. At this stage, it is aimed to both automate the current work and ensure the communication with different units by conducting the workflows that should be realized in connection with this work. As a result of the study, an operation which was carried out in a traditional manner leading to transaction losses and delays was automated. The processes that will enable data/information transfer to have been integrated to the subsequent units. As a result, thanks to this integration that includes all departments, instant and real reports can be reached, and managers can make rational decisions. Thus, the efficiency, speed and productivity of the works are increased. Possible problems that arise as the proposed system is used, or positive developments as the anticipated improvement is followed, and the evaluation result will emerge. As the application is actively used, positive developments seen as data entries take place will be processed as the most basic feedback of the system.

Market efficiency refers to the news flows reflect on stock prices. In this context, market efficiency can be mentioned in weak, semi-strong and strong forms. In the literature, weak form efficiency usually investigates by unit root tests. In this study, it is aimed to test whether the Borsa Istanbul BIST-100 index is effective in weak form during the several rise and fall periods in the 2000-2020 period. For this purpose, firstly linearity test was performed; then, unit root tests applied. These tests are Kapetanios, Shin Snell and Zivot Andrews, which are nonlinear and structural break tests, respectively. The results show that the BIST-100 index is efficient in weak form.

While Turkey was not mentioned in the first 20 country list as a refugee hosting country until 2012, in 2015 it became a country with the largest refugee population in the World (UNHCR 2015). The number of the refugees has currently reached to 3.5 million in the country and in some regions the number of the refugees has surpassed the local population. This article examines the changes that occurred in the social capital stock of the country triggered by the changes in the demographic shifts. In using quantile regression model analysis, this article concludes that while the density of migrant population is in positive correlation with bonding social capital, it displays a negative correlation with bridging social capital. In this sense, our findings are in line with the international literature on the relationship between social capital and migration.

The aim of this study is to analyze the results of the policies and decisions taken during the Covid-19 pandemic in Turkey with a sociological perspective. No doubt, the decisions taken and policies applied to decrease the spread rate of virus in Turkey involve all areas and social layers. Especially, interrupting education, treatment of virus infected all people without considering their health insurance, restriction of transportation, mask production and distribution, and age-related quarantine practices are important experiences as they point out the firsts for Turkey. On the other hand, in response to the services providing to health workers, they are exposed to stress, anxiety and exclusion in their daily life as over 65-year-old people experiences. These all are the first experiences for Turkey and for the other world societies. The Ministry of Health of Turkey which has developed a new discourse with the scope of division of responsibility and putting citizens in “responsible” position for the spread of the virus make a new discussion and identification ground necessary. Behind that, this study analyzes and evaluates the policies which affect the spread rate of virus such as young population proportion, transportation, treatment, mask distribution, HES code application in the view of descriptive method.

In this study, factors affecting housing prices in Turkey and the long-run and causality relationship between these factors were investigated. In the analysis, house price index was used as the dependent variable, representing the house prices. Weighted average interest rate for housing loans, banking sector housing loans, CPI based real effective exchange rate, industrial production index, construction materials wholesale price index, consumer price index and rent index were used as independent variables. The data are monthly and cover the period of 2012:12-2020:08. According to the Autoregressive Distributed Lag Bound Test (ARDL) cointegration test results consumer price index and industrial production index affect the housing prices negatively, while weighted average interest rate for housing loans and construction materials wholesale price index affect positively. Granger causality test was implemented among house price index, construction materials wholesale price index, consumer price index and industrial production index. One way causality from construction materials wholesale price index and consumer price index to house price index was detected. Causality test displays twoway Granger causality between industrial production index and house price index.

In this study, an automation system that can remotely perform control and control functions with a microcontroller has been designed and implemented in order to control and monitor the electronic laboratories in the relevant departments of engineering faculties and vocational schools. Within the scope of this study, an automation system that can remotely control and command functions with a microcontroller was designed and implemented in order to control and monitor the electronics laboratories in the relevant departments of engineering faculties, technology faculties and vocational schools. With the interface and card reading system, the student can create on the information database and with the algorithm developed, the student can only access the experiment sets for the courses he is responsible for. The prepared program and algorithm can archive the attendance list of the students and provide the opportunity to follow the working processes of the students in the past. The two-stage card reading system developed can provide fault tracking, identity management and laboratory equipment control. With this study, it is aimed for students to use the laboratory more efficiently in practice lessons. The efficiency of the automation system was compared with the previous years with the 13-week process follow-up applied with the students.