This study analyzes the relationship of growth opportunities, leverage ratio, debt maturity and total investments of firms whose stocks are traded in Borsa Istanbul (BIST) with system of equations method. In the analysis, a relationship between leverage ratio and debt maturity has not been determined. It is found that there is a positive relationship between growth opportunities and leverage ratio. The increase in leverage ratio that is seen with an increase in growth opportunities becomes higher with long term borrowing. The study provides evidence showing that growth opportunities have a negative relationship with debt maturity. Even if firms prefer to borrow short term with an increase in their growth opportunities, an increase in their leverage ratio lengthen the debt maturities. Long term borrowing has a negative effect on investments. The reduction effect of an increase in debt maturity on investments decreases with an increase in growth opportunities.

When considered the issue in terms of accounting, customer loyalty programs to account for the revenue obtained under the different applications are possible. If customer loyalty programs are taken into account in the accounting context, different accounting policies related to the recognition of the revenue obtained are possible. This study aims to explain customer loyalty programs and such programs under the Proceeds of the Uniform Chart of Accounts and accounting matters within the scope of Turkish Accounting Standards for Turkey with examples and to reveal the differences. As a result, with the entry into force of Accounting Standards, IFRIC 13, is one of the important issues to be considered in financial reports preparation work by businesses distributing promotional products under customer loyalty programs.

It is possible to evaluate the degree of efficiency of resources in an economy with the concept of productivity.Information and communication technologies affects the productivity as a factor which provides more production with less cost. In this paper, it is aimed to investigate the effects of information and communication technologies on labor productivity in OECD countries. Panel data analysis indicates that positive and significant effects on these countries in the period 1990-2012.

Changing lifestyles, increased business trips along with intense working life, facts as young people spend a lot of time in educational institutions and more women take role in business life more than in the past, cause individuals save their personal time. The fact that individuals could not spare time for their some basic needs due to a busy daily life has led to the development of some sectors. One of these sectors is the fast food sector which is serving so many consumers at short time.People spend less time for eating and change their customary eating habits due to fast-food businesses. However, increased number of fast-food enterprises nowadays makes it difficult to make choice among alternatives.In this study, it is aimed at determining the factors (criteria) that students at the Pamukkale University take into account while choosing among fast food businesses. In order to determine the optimal choice among alternatives based on those criteria, the Analytical Hierarchy Process (AHP) is used in the study, which is a simple, understandable and efficient decision making method for complex problems.

In today's swiftly globalizing world, accounting fraud and scandals are at the helm of the most crucial problems. Whistleblowing is regarded as an important tool in revealing amoral/unethical behavior and frauds available in enterprises. Whistleblowing, which plays a crucial role within the scope of the internal control system of the enterprise has been a starting point for auditors, particularly in the field of fraud auditing. In this context, the aim of this study is to analyze the term of whistleblowing theoretically and to mention the relation between whistleblowing and auditing.

The purpose of this paper is to investigate the nature of patenting activity in the context of Turkish manufacturing industry. The literature tells us that many variables can be used while investigating patenting or innovative activity. The dependent variable chosen for this study is the number of patent applications per year. Since the dependent variable is a non-negative integer, count data methodology is employed in order to capture the non-linear nature of the data. A conditional fixed effects Poisson panel regression has been estimated for Turkish manufacturing industry for the 2003-2008 period. The results indicate that the evidence from Turkish manufacturing industries support the Schumpeterian theory. Furthermore, R&D expenditures and R&D personnel intensity are important drivers of patenting activities. This study encompasses the traditional point of view towards innovative activity; however manages to take this view one step further in terms of the econometric technique used.

It is beneficial to make periodically state evaluation about a branch of science for international and national level. With this reason, in this study it is aimed to make state evaluation of studies in organization culture field by examining graduate theses in respect to subject and method. For this reason totally 183 theses as 146 master and 37 Phd for which permission had been given were examined over some dimensions. When subjects of theses analyzed, it was established that there were almost no study about developing typology, developing scale, developing dimension, criticizing organization culture studies and was established that mostly quantitative techniques were used as method and were slightly benefiting from qualitative and mixed methods. It was also found that in quantitative methods mostly internationally used scales were preferred and in some studies validity and reliability analysis were neglected. Findings obtained in the light of examined theses put forth that issues in field are mostly ongoing. End of the research for further studies, recommended matters on which Turkish researchers should concentrate in organization culture field were specified.

Traditionally, budgets have been prepared and approved according to a “bottom-up” approach. But nowadays, efforts to strengthen “top-down” character of the budget process have come to the fore with budget reforms. Top-down budgeting emerged in the early 1990s as a response to growing fiscal deficits experienced by OECD countries and viewed as an instrument for ensuring that the budget respects fiscal policy goals by determination of the overall and sub-expenditure ceilings. This budgeting approach, application of which continues to widespread in various countries, is shifting the balance of the budget process with the aim of ensuring that budget decisions at all stages properly reflect aggregate fiscal policy priorities and its application varies country by country. This study focused on top-down budgeting approach is a descriptive research conducted in the screening model. The aim of the study is to introduce top-down budget approach from theoratical perspective and shed lihgt on applications and effects of top-down budgeting which has become an important tool in 21st century resource management by taking samples of first applications in some OECD contries from practice perspective.

This study aims to analyze growing of Antalya medical tourism sub-sector which has been showing rapid improvement since 2006 in Antalya Tourism Cluster, depends on basis of source-based approach and cluster literature. In this study structured questionnaires were used. Questionnaires, applied to the upper-level managers of medical tourism companies, located in the region and included in medical tourism scope by the Ministry of Health. The findings revealed that the rapid development of medical tourism industry in the area is based on demand conditions being positive and the physical and human resources being enhanced. Also the findings have showed that the coopetition in the medical tourism industry is not developed sufficiently due to the weakness in network relations and yet couldn’t become a business cluster.

The importance of job performance for maintaining the competitive advantage and reaching desired efficiency and effectiveness levels cannot be denied for organizations. Likewise, it is important to balance the work and family lives for both employees and their organizations. Mindfulness is one the necessary factors for balancing work-family life and keeping the job performance at the desired level. Because, mindfulness is defined as a psychological state in which one focuses attention on events occurring in the present. In this study, the main research aim is to test the relationships between mindfulness and work-family balance and also job performance. In addition to that, the relations between mindfulness and demographic factors are also examined. According to the research results, there is a positive relationship between mindfulness and work-family balance, and also between mindfulness and job performance. Besides,there are significant relations between mindfulness and marital status, being a parent and age groups.

The aim of this study is to develop an instrument to assess the attitude and behavior of individuals towards finance. Sample group is composed of 407 university students for first application Exploratory factor analysis and item discrimination power were calculated to provide the validity of the inventory. In order to determine the reliability of the inventory; level of internal consistency and stability level were calculated. As a result of a series of factor analyses four factors emerged, consisting of 14 items. The variance explained by all factors was 49,24 %. It was indicated that the whole scale and the factors had a good variability with respect to the internal consistency and testretest reliability. It it can be said that this scale is a valid and reliable instrument that can be used in assessing the attitude and behavior of individuals towards finance.

Minimum wage policies are among important tools in struggle against unemployment and poverty. However, in many cases, the income tax on minimum wage which itself is well below the poverty line and the other fiscal burdens reduce the functionality of minimum wage. As a result of the the minimum wage allowance practice of Turkey, income tax burden on the worker who earn minimum wage reduces about 40 percent. However the fiscal burden on minimum wage are still above 20 percent. When we take into account the poverty line, even the gross minimum wage is not enough for compensating the necessary needs of minimum wage worker or his or her family. While this is the case, the practice of putting some fiscal burdens on the minimum wage demages the legitimacy of the state. Because of these, in such a period in which government has some attempts for reforming tax system, the main task of responsible administration may be to design a minimum wage and tax system which is compatitibel with equaltiy principle.

In previous years, state was thought to control everthing by means of planning, in recent years, it is advanced that state should not intervene in anything and everything should be left to the private sector. But the importance of planning has began to be understood much more with globalization and planning is considered to be a strategic way which may play an important role in overcoming underdevelopment. It is generally accepted that public should enter the areas where the private sector could not enter or should incite private sector towards areas which private sector entrance is very importance. In some countries actual planning is no longer done although a planning agency and planning document exist. Whereas, there are some other countries where there is no planning authority whilst planning is realised in various ways. In this study, public administration and planning practices in some countries will be discussed, with some evaluation and recommendations for Turkey to be presented.

Macroeconomic vulnerability which is one of the different vulnerability categories states the risk of being fregile to the unpredictable domestic and foreign economic events. So, it is absolutely different from other vulnerability categories. At first, vulnerability concept was used to define the structural vulnerabilities of the small island countries. But then, because of an increase in financial crisis and global macroeconomic instability, vulnerability has become popular. In this context, a lot of indexes has been created and used. The indexes created recently has emphasized that Turkey is among the most vulnerable countries. This situation encouraged us to understand Turkey’s vulnerability position and compare it with Shanghai Five countries. By the result, Turkey is vulnerable about current account deficit and domestic credit growth. The purpose of this paper is to compare the vulnerabilities of Turkey and Shanghai Five and develop a policy for Turkey.

In this study, the validity of Environmental Kuznets Curve hypothesis was tested for Turkey by investigating the effects of economic growth and trade openness on environmental pollution. These relationships were analyzed via time series analysis using the period of 1981-2012. The results obtained in the study seem to support that there is a relationship between economic growth, trade openness and environmental pollution in the long term in Turkey. However, it was found out that there was an inverted U-shape relationship between economic growth and environmental pollution consistent with the hypothesis environmental Kuznets Curve, while, there was no inverted U-shape relationship between economic growth and trade openness.

The main purpose of the study is to identify the country-specific determinants of intra-industry trade in services for Turkey by using the Intra-Industry Trade Theory and then to compare its findings with the country-specific determinants of intra-industry trade in commercial goods. The findings indicated that the most important factors within the country-specific determinants that were suggested as of 2005 were similarity of demand structures, participation in economic integrations, and commercial transaction costs. All factors produced the expected results, except for foreign direct investments; however, the correlation between intra-industry trade and foreign direct investment, which is complementary and positive in terms of intra-industry trade in commercial goods, yielded a reverse outcome for commercial services. Inward foreign direct investments substituted the services trade and had a decreasing effect on the intra-industry trade rates of Turkey in services.

The purpose of this research is to reveal whether the significant relationship between emotional labor and organizational silence on example of public internal auditors. The data obtained were tested by correlation analysis thereby the survey study was applied to achieve this purpose. According to analysis, it was seen that there is a significant and positive relationship between emotional labor and organizational silence. As well as, there are significant effects of surface acting, suppression of true feelings and deep acting as dimensions determined emotional labor on negative silence (acquiescent silence and defensive silence) as determined organizational silence. While dimensions of surface acting and suppression of true feelings are also positively affect negative silence, dimensions of deep acting has a negative effect on negative silence. Whereas there are no effects of dimensions of emotional labor on positive (prosocial) silence.

This paper aims to explore the effects of leadership types on personal motivation in banking sector. The methodology used is survey based. In this study, the group who fill the survey is consist of bank employees in Bandırma. The group was selected randomly. In this study, Herzberg’s two factor of Motive and Hygiene applied seperately. Firstly, the effects of leadership styles on motive factors was tested. Then the effects of leadership styles on hygiene factors was tested. Correlation analyze was done. After analyse, correlation between informational leadership and motivation was seen. There is no correlation between democratic, autocratic, laissez faire leadership style and motivation was seen. In this study, the leaders who manage the bank use democratic and imformational leadership style was observed. It was also observed that there is no difference between private and public bank with regard to motivation.

In this study, between 2001-2013 years, profiles of the investors, who are prohibited from the transaction for acting, are searched whitin the scope of Capital Market Law Article 107/1 and 107/2., Data’s are gathered from the website of Capital Market Board of Turkey and profiles of the investors are put in order.

The proceeds of crime, due to lack of sufficient levels of preventive measures find areas mostly in underdeveloped and developing countries and they are included in economic systems of these countries. Therefore, It can be said that the laundering of proceeds of crime affects developing countries compared with developed countries more in terms of economic and financial. In this study, the impacts of laundering proceeds of crime on underdeveloped and developing countries’ macroeconomics and financial systems were aimed to be brought out in light of the studies carried out in this area. Within the framework of performed reviews, it has been reached to the conclusions; laundering proceeds of crime has created instability on macroeconomics and financial systems of developing countries, reduced the effectiveness of the implemented monetary policies within the economy, caused to be encountered with low employment and low economic growth in the country’s economy and experienced income and welfare losses.

Aim of this study in the context of Corporate Image Management and corporate appearance, corporate communications, corporate image and perceived dimensions of corporate behavior within the scope of the determination of the main determinants in shaping the image of the institution and how these dimensions have been identified as effective to reveal that. In this context, research, corporate image Malatya City Police Department employees for internal stakeholders' perceptions of a sample of 200 police employees were examined and interviewed in this study. The package programme of SPSS 19.0 was used in analyzing the data and in order to reveal relations among variables, the factor analysis, correlation and multiple regression analysis was benefited from. As a result of these search, that there is a positive perception of corporate image of the police employees, but the number of these suggestions have been made in terms of ensuring that more positive perceptions.

The “narcissistic personality” traits which consist of a focused attention towards constant gain and attain; a refusal to sacrifice or forfeit, a disregard for love and assistance towards others, an egoistic self-image as well as defining others as worthless and redundant, are frequently observed. The main purpose of this study; is to determine whether there is a ralationship between narcissistic personality trends and organizational commitment. The study consists of three main parts. In the first section, the concept of narcissism is discused whereas in the second part, the concept of organizational commitment is addressed. The last section includes the survey research conducted on the relationship between these two concepts as well as the results of the analysis. The survey was conducted in January 2011, on a total of 543 students in Ankara Gülhane Military Medicine Academy.