International Journal of Applied Economic and Finance Studies
The International Journal of Applied Economic and Finance Studies (IJAEFS) is an international, open access journal publishing original research in applied economics and finance. The journal welcomes empirical and policy oriented work across macroeconomics and microeconomics, financial markets and banking, public finance, agricultural and energy economics, development economics, and applied econometrics. Methodological contributions are considered when they are motivated by a substantive applied question. All submissions undergo double anonymous peer review. The journal publishes two issues per year through 2026. From 2027 it moves to a continuous publication model, releasing one volume per year with articles published online as soon as they are ready. No fees are charged to authors or readers.
Determination of Tax Perception Levels of Taxpayers in the Agricultural Sector: Evidence from Finike District
Section: Research Articles Keywords: Array, Array, Array Subjects: Array, Array, Array The primary objective of this study is to determine whether the tax perception levels of farmers engaged in agricultural activities in the Finike district of Antalya vary according to their demographic characteristics. The research employed a descriptive survey model. The data were collected using a quantitative method, specifically through a questionnaire. The scale used to gather the quantitative data was developed based on the instruments designed and applied by Sarı (2016) and Taytak (2010). The data obtained from the survey conducted with 270 producers were analyzed using the SPSS software, and interpreted through non-parametric statistical tests and descriptive methods. According to the findings, the overall tax perception level of farmers was found to be moderate (M = 3.30). Additionally, while the tax perception levels of farmers showed statistically significant differences based on gender, age, and income level variables, no significant differences were observed in terms of marital status and education level. In this context, it is recommended to expand educational policies aimed at increasing farmers' tax perception levels, strengthen mechanisms to combat the informal economy, and ensure the integration of the tax system with agricultural support policies.
Copyright (c) 2025 Tuğba Nazlı, Mustafa Taytak (Author) https://creativecommons.org/licenses/by-nc/4.0
Articles Written About Environmental Accounting, Green Accounting and Carbon Accounting Concepts Bibliometric Analysis
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array, Array It has been stated in the literature that human beings have produced from the environment in which they are located in order to sustain their lives due to their nature and are looking for alternatives around them in order to continue their lives. The rapid progress of production with the development of science, technology and industry has been observed to cause many environmental problems. For the sake of competition and sustainability in the markets, enterprises need financial statements on the consumption of environmental resources in order to maintain them at the level of international competition. Environmental accounting applications are important for enterprises in order to present their financial information in terms of international compliance. With the increasing prevalence of the concept of environmental accounting, it has been observed that enterprises benefit from by green accounting and carbon accounting when recording environmental problems in financial statements. Therefore, these three concepts that enterprises have used in the field of accounting for environmental problems are included as an important factor in the disclosure of corporate responsibility, sustainability and financial statements of enterprises. In this study, environmental accounting, green accounting and carbon accounting were explained conceptually and bibliometric analysis of the articles written in the field of accounting related to these concepts in the Turkish literature was carried out.
Copyright (c) 2022 Ali Altınbay, Hülya Durak (Author) https://creativecommons.org/licenses/by-nc/4.0
Impact of Economic Growth and Environmental Tax Revenues on Carbon Dioxide Emissions: Evidence from EU States
Section: Research Articles Keywords: Array, Array, Array Subjects: Array, Array This study examines the impact of environmental tax revenues and economic growth on CO2 emissions in the EU member states through Westerlund and Edgerton (2007) cointegration test, panel FMOLS estimator, and Dumitrescu Hurlin (2012) causality test. The cointegration test reveals a significant long-run relationship among the variables, and the cointegration coefficients reveal that economic growth increases the CO2, emissions in the long run, but there is not a significant relationship between environmental tax revenues and CO2 emissions. On the other hand, the causality analysis reveals a bidirectional causality between environmental tax revenues and CO2 emissions and between economic growth and environmental tax revenues, and a unidirectional causality from CO2 emissions to the economic growth.
Copyright (c) 2022 Mehmet Hilmi Özkaya (Author) https://creativecommons.org/licenses/by-nc/4.0
Evaluation of Career Adaptability, Employee Performance and Perceived Organizational Support in terms of Demographic Factors: Example of Manufacturing Sector
Section: Research Articles Keywords: Array, Array, Array Subjects: Array, Array, Array Today, the success of individuals in the career process has begun to take shape as career adaptability. Career adaptability is an important factor in career process for individuals to sustain with the changes experienced during their lives. The performance levels exhibited by the employees increase the success of the enterprises, and individuals with high career adaptability exhibit more effective performance. Great importance for the employees that the performance and efforts put forward by the employees are perceived and valued by the business. Employees who feel valued increase their commitmen to the organization by performing more effectively. The purpose of this research is to determine the level of career adaptability, employee performance and perceived organizational support of people working in the manufacturing sector. The research was carried out with 404 personnel who are working in the Manufacturing sector in Istanbul. The reliability coefficient Cronbach-alfa value of the questionnaire, which was carried out using the random sampling method, was obtained as 0.908. It has been determined that there are significant differences for some dimensions in terms of gender, education level, unit of employment, working time, professional experience, age groups, marital status, monthly income and income adequacy. On the other hand, career adaptability and employee performance are positively (increasingly) related by 43.0% (r=0.430, p=0.000). Career adaptability and perceived organizational support are positively (increasingly) related by 32.6% (r=0.326, p=0.000). Perceived organizational support and employee performance are positively (increasingly) related by 24.8% (r=0.248, p=0.000).
Copyright (c) 2022 Görkem Mucuk, Şule Darıcan (Author) https://creativecommons.org/licenses/by-nc/4.0
Validity of Purchasing Power Parity Theory: An Application for Selected OECD Countries
Section: Research Articles Keywords: Array, Array, Array, Array Real effective exchange rates are one of the important indicators that affect economic activities. Purchasing power parity, which assigns value, plays an important role in international comparisons in determining the exchange rate and analyzing the movements in the exchange rate. Along with the purchasing power parity, the exchange rate is determined in line with the difference between the domestic and international inflation values, and the most favorable exchange rate level is tried to be determined by balancing the price differences in the international area. The purchasing power parity hypothesis is based on the hypothesis that the real effective exchange rate remains constant in the long run. In this study, 10 countries from selected OECD countries (Austria, Australia, Belgium, Canada, Switzerland, Germany, Denmark, France, England and Japan) were taken as samples. Analyzes were carried out for annual data for the period 2000-2021. The aim of the study is to analyze the validity of purchasing power parity theory for selected OECD countries with cointegration. In this sense, in order to examine the real effective exchange rates, panel unit root tests, which allow the analysis of the stationarity of the series on a general and individual basis, are used extensively in country group research, and the stability of the real exchange rates of the mentioned countries is analyzed by considering the cross-sectional dependence. Tests that do not include constructional fractures, although there is a constructional fracture, may incorrectly give deviated results in the direction of unit root. Considering the dependency between cross-sections and multiple structural breaks in the series, Carrion-i-Silvestre et al. (2005) PANKPSS unit root test was applied. In the light of the findings, it has been found that the PPP theory is not valid on behalf of selected OECD countries and that the nominal exchange rate does not occur in a way that eliminates price differences.
Copyright (c) 2022 Özlem Karaoğlu (Author) https://creativecommons.org/licenses/by-nc/4.0
Competitive Performance of Coastal Tourism Destinations from a Blue Economy Perspective: A TOPSIS Analysis
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array, Array This study aims to comparatively evaluate the sustainable competitive performance of destinations where coastal tourism is concentrated in Turkey from the perspective of the blue economy approach, using TOPSIS, a multi-criteria decision-making method. In the analysis, the number of accommodation establishments representing the economic infrastructure of coastal tourism and the number of Blue Flag beaches reflecting environmental quality and sustainable coastal management were selected as decision criteria. In this context, Antalya emerges as the destination closest to the ideal solution due to its ability to maintain environmental quality despite intensive tourism activities, while Muğla ranks second as a result of a more balanced spatial distribution of tourism activities across the destination. İzmir, Aydın, and Mersin, respectively, exhibit relatively lower performance levels owing to the limited representation of tourism infrastructure and environmental indicators at the destination scale. This situation reveals that the performance differences observed among coastal destinations in Turkiye are becoming more visible through indicators that reflect both infrastructure capacity and environmental quality.
Copyright (c) 2025 Betül Garda (Author) https://creativecommons.org/licenses/by-nc/4.0
The Effects of Digitalization on Tax Auditing: A Study on Accounting Professionals
Section: Research Articles Keywords: Array, Array, Array Subjects: Array, Array, Array This study, which aims to investigate the impact of digitalization on tax auditing, utilized the opinions of 210 Certified Public Accountants and Certified Public Accountants (CPAs) who guide taxpayers in paying their taxes and utilize digital applications. The findings obtained in the study were analyzed using the T test and Anova test within the SPSS program. The study findings revealed that participants' overall expectations of digital auditing benefits, their compliance with digital data security, and their perceptions of auditor responsibility were quite high. Participants believed that digitalization has facilitated data collection and necessitated changes in auditor roles and technological advancements due to the increase in digital data.
Copyright (c) 2025 Celaleddin İbiş, Mustafa Taytak (Author) https://creativecommons.org/licenses/by-nc/4.0
Public Loss: Conceptual Framework, Elements, Determination-Collection Process, Problems Encountered and Solution Proposals
Section: Research Articles Keywords: Array, Array, Array, Array, Array, Array, Array Subjects: Array, Array The effective, economical and efficient use of public resources is essential in the execution of public services. However, in practice, there are situations where the increase in public resources is prevented or decreased for various reasons. This situation is defined as public loss and the responsibility of public officials comes to the fore. This study examines the concept of public loss, its legal basis, detection and collection processes, and the problems encountered in these processes and related solutions.
Copyright (c) 2025 Ahmet Tekin, Selim Gündoğdu (Author) https://creativecommons.org/licenses/by-nc/4.0
Institution for Resolving Discrepancies Between Final Decisions Given by Regional Administrative Courts in Similar Cases
Section: Research Articles Keywords: Array, Array, Array, Array, Array Subjects: Array, Array, Array With the commencement of the regional administrative courts in the field of administrative jurisdiction, a serious structural/system change has taken place and appeal has become general legal remedy. The most important problem expected to emerge with this transformation (which is currently present and expected to deepen) is the differences in case law. This study, which aims to present the institution of resolving the discrepancies introduced for the purpose of solving the aforementioned problem by ensuring the unity of practice and case law between the final decisions of different chambers of regional administrative courts, first includes explanations on appeal and the relevant legislation is discussed in detail. Then, the legal nature and binding nature of the decisions given by the relevant councils of the Council of State are discussed by explaining the elements and functioning of the mechanism. Finally, a proposal has been made to amend the Administrative Procedure Law based on the regulations regarding the remedy of reversal in favor of the law in the Code of Criminal Procedure.
A Research on the Educational Requirements to Become a Certified Public Accountant
Section: Research Articles Keywords: Array, Array, Array Subjects: Array, Array, Array Accounting as a profession gained legal basis with the entry into force of Law No. 3568 on 13.06.1989. In the first section of this law titled “General Provisions”, professional titles were specified and the “general” and “special” conditions for having these titles were set forth. While Law No. 5786, which entered into force on 26.07.2008, made radical changes to Law No. 3568, changes were also made to the conditions for having accounting professional titles. With these regulations, the right to become an CPA was granted to many graduates of undergraduate programs specified in the law and even to graduates of other educational programs who met the postgraduate graduation requirement in the programs specified in the law. In this study, it was examined whether the “General Accounting” course, which we think should be included in the curricula of the programs that provide basic information required to practice the accounting profession and therefore provide undergraduate education and grant the right to become a CPA to their graduates, was included in the curricula of the “Law” and “International Relations” programs and the right to become a CPA given to the graduates of these programs was evaluated in line with the findings obtained.
Copyright (c) 2025 Osman Can Türk, Ünal Arslan, Metin Kılıç (Author) https://creativecommons.org/licenses/by-nc/4.0
Sustainable Energy Policies of the European Union in the Context of Environmental Security After the Russia-Ukraine War
Section: Research Articles Keywords: Array, Array, Array, Array, Array, Array Subjects: Array, Array, Array This article explores the transformation of the European Union’s (EU) energy policies in the aftermath of the Russia-Ukraine war within the context of environmental security. Historically dependent on fossil fuel imports from Russia, the EU has faced a critical disruption in its energy security since the outbreak of the conflict in 2022. In response, the EU has launched strategic frameworks such as REPowerEU, aiming to reduce reliance on Russian energy, accelerate the transition to renewable sources, and achieve climate neutrality by 2050. This paper examines how the concepts of energy security and environmental sustainability have been redefined and increasingly integrated into the EU’s foreign policy agenda. Special attention is given to the interplay between REPowerEU and the European Green Deal, analyzing their complementarity and tensions. Furthermore, the article evaluates how the EU’s shift in energy diplomacy and diversification strategies contributes to the bloc’s strategic autonomy and ecological resilience. By applying the theoretical lens of environmental security and drawing from EU institutional documents, the study provides a multi-dimensional assessment of how the EU’s energy transformation is reshaping its geopolitical stance and ecological commitments. Ultimately, the article argues that the war has not only accelerated policy change but also prompted a long-term structural realignment in favor of sustainable energy governance.
Copyright (c) 2025 Mine Cebeci Alsaleh, Arzu Kihtir (Author) https://creativecommons.org/licenses/by-nc/4.0
The Use of Humour Appeal in Advertisements: A Review Specific to Turkcell
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array, Array The use of appeal types in modern advertising practices is increasingly widespread. Advertising appeals are used with the aim of directing the target audience's attention to the advertisement, awakening interest, creating desire, and encouraging purchase. Particularly in advertising messages designed with persuasive strategies, rational or emotional appeals are used in line with brand objectives. Humour appeal, one of the types of emotional appeal, creates a positive perception and permanence by ensuring that individuals are entertained while watching the advertisement. The correct use of humour in advertising messages is important for creating a positive effect. Although there are different views in the literature regarding the use of humour appeal in advertisements, humour that is used at appropriate levels and carefully prepared has a quite high probability of success. So much so that in today's mass culture, individuals' tendency to like and watch entertaining content more has directed advertisers' interest towards humour appeals. The present study aims to examine the use of humour appeal in advertisements through indicators. Adopting a qualitative research method, the study analysed a recently released advertisement movie by Turkcell, one of the leading brands in the service sector, using the indicator method. The resulting analysis revealed that the advertisement content heavily includes elements of humour. It was also concluded that the advertisement's humorous effect is reinforced by playing one of our country's loved comedians in the advertisement movie and that the brand has successfully utilised humour.
Copyright (c) 2025 Sayinur Şakı, Özlem Sezer (Author) https://creativecommons.org/licenses/by-nc/4.0
Taxation of E-Commerce in Selected OECD Countries and Turkiye
Section: Review Articles Keywords: Array, Array, Array Subjects: Array, Array, Array Electronic commerce has eliminated the geographical borders of countries. However, questions such as who is the taxpayer of electronic commerce and where the tax arises arise. There may be confusion about how electronic commerce will be taxed by which country. In the face of this situation, countries include the necessary studies not only in their domestic legislation but also in the international arena. The OECD has recognized efficiency, flexibility, certainty, simplicity, simplicity, effectiveness and fairness among the basic principles to be considered in the taxation of electronic commerce. At the same time, it has suggested that taxation should be carried out in accordance with the principle of residence or source in order to prevent double taxation from electronic commerce realized in the international arena. China, which has a large place in the world market, does not favor the taxation of electronic commerce, on the contrary, it frees electronic commerce parties. In Turkey, on the other hand, electronic commerce is taxed at twice the tax rate of other countries. In this study, comparisons are made between OECD countries and Turkey on the taxation of electronic commerce based on various criteria. Drawing lessons from the regulations made in the past in the taxation of electronic commerce and putting forward a more effective and efficient work can move electronic commerce forward. It would be beneficial to carry out studies on the taxation of electronic commerce based on forward-looking and robust regulations.
Copyright (c) 2024 Zeynep Taş, Ömer Faruk Öztürk (Author) https://creativecommons.org/licenses/by-nc/4.0
Industry 4.0 and the Future of Employment
Section: Research Articles Keywords: Array, Array, Array Subjects: Array, Array, Array Industrial revolutions have profoundly affected working life and the meaning of work, creating a continuous change and transformation from past to present. Today, these revolutions are inevitable and the meaning of work is constantly changing. The most important determinants of working life are the changing economic policies, political events and industrial revolutions since 1800s. The Industrial Revolution in the UK in the 1800s brought significant changes in the meaning of work. Since then, there have been four more major revolutions, and in each revolution the effects of mechanisation, globalisation, digitalisation and flexibility have been felt significantly. The first three industrial revolutions facilitated the mechanisation of production, the use of electricity and internet connectivity. However, since the 1970s, with the dominance of neoliberal policies in economies, competition has increased with the free market system and customer demands have become more complex. In order to survive in this competitive environment, companies needed flexibility and speed, and they have achieved this with the concept of ‘internet of things’, where all objects interact over the internet. Moreover, today there is a global transition to Industry 4.0, which is dominated by cyber systems and analytics. While Industry 4.0 causes significant changes in production processes with the combination of technologies such as automation, data analytics and artificial intelligence, the impact of these changes on social sciences is increasing. Analysing these impacts from a social science perspective plays an important role in understanding how society reacts to these technological developments and strategically determining how to adapt to these changes. Overall, Industry 4.0 will lead to changes in the ways of working and managing work and will require upskilling of the labour force. Due to these expected impacts, the effects of Industry 4.0 on employment in the future is an issue that needs to be analysed now. In this study, with this framework, the possible positive and negative effects of Industry 4.0 on employment will be analysed.Keywords: Industry 4.0, future of work, globalization
Copyright (c) 2024 Armağan Türk, Emrullah Tekin (Author) https://creativecommons.org/licenses/by-nc/4.0
The Role of Fan Groups as Brand Communities on the Image of a Sports Club: A Study on Beşiktaş JK and the Çarşı Group
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array, Array Çarşı Group is a fan group consisting of Beşiktaş fans who are active in various issues, especially social events, and is considered as a brand community in this study. The purpose of the study is to examine the impact of the Çarşı Group on the brand image of Beşiktaş, which is recognized as an important sports club with a deep-rooted culture in Turkey. Survey method was used as the data collection tool in the study. In this context, data was collected online from 604 people and analyzed using SPSS statistical program. The results of the analysis show that the activities of the Çarşı Group, which is the brand community of Beşiktaş, positively affect the brand image of Beşiktaş and contribute to the image in a positive way. The Çarşı Group is recognized as a part of Beşiktaş JK's identity not only as a fan group that supports Beşiktaş JK in the stands, but also as a brand community. This shows that communities built around sports club brands are a prominent element in brand management. It is concluded that branded fan communities should be supported by sports clubs.
Copyright (c) 2024 İsmail Arı, Erhan Summak (Author) https://creativecommons.org/licenses/by-nc/4.0
Analysis of the Relationship Between Economic Growth, Current Account Deficit and Defense Expenditures for Selected Countries
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array It is important for development to have strong defense. In this respect, the amount a country will allocate for defense expenditure is directly proportional to its economic power. However, the impact of its defense expenditures on the economy is a matter of debate. In the study; The conceptual framework of defense expenditures, current account deficit and economic growth and a literature review on the subject will be included, followed by a panel discussion on the impact of the defense expenditures of the USA, China, India, Japan, Israel and Turkey between 2000 and 2020 on economic growth and current account deficit. data analysis will be done
Copyright (c) 2024 Melih Çildir (Author) https://creativecommons.org/licenses/by-nc/4.0
Effect of Number of Entrepreneurs on Economic Growth: The Case of TR41 and TR42 Regions
Section: Research Articles Keywords: Array, Array, Array Subjects: Array, Array, Array The potential for innovative ideas to be implemented plays an important role in the level of development of countries. While many innovative ideas disappear at the idea stage, new products can be produced only with ideas that find an opportunity for implementation. Here, the entrepreneur who brings together the factors of production and establishes the enterprise/business by assuming the risk plays a key role. The number of enterprises creates the employment capacity for the workforce of working age in a country. The increase in employment and capacity in countries triggers economic growth in an increasing direction. This study aims to determine the relationship between the number of enterprises and economic growth. The 2018-2022 period data of the TR41 and TR42 regions were analyzed with the panel data method. In empirical analyses, it was determined that there is a positive relationship between the number of enterprises and economic growth, and there is also a positive relationship between the number of unemployment and economic growth.
Copyright (c) 2024 Ahmet Kamacı, Mehmet Apan (Author) https://creativecommons.org/licenses/by-nc/4.0
Evaluation of Tax Jurisdiction Workload in the Context of Efficiency
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array, Array, Array To be able to ensure fair taxation, to provide tax-payers with legal security, and to subject the administrative actions to judicial review, it is essential to have an efficient tax justice. In order to achieve an absolutely efficient trial, thetrial procedure has to be conducted in reasonable time in a fair and equitable way. Coupled with some other factors, the strong demand for judiciary services lead to increased workload in the judicial system, which in turn causes judicial efficiency and undermines its effectiveness in promptly resolving disputes. Such excess workload has a negative impact on the judicial efficiency. The aim of this study is analyzing workload as one of the factors affecting the efficiency of tax justice, and determining the measures to be taken and regulations to be made to reduce such workload.
Copyright (c) 2024 Ahmet Tekin, Kenan Abacı (Author) https://creativecommons.org/licenses/by-nc/4.0
Development of Individual Entrepreneurship Tendency: Validity and Reliability Study
Section: Research Articles Keywords: Array, Array, Array, Array Entrepreneurship is a driving force on the growth and development of countries' economies in a world integrated with differentiation. Entrepreneurship activities, which have an important place in the world economy, are also of great importance for our country. This has made it important to focus on scientific issues and research on entrepreneurship. The purpose of this study is to develop an “individual entrepreneurship tendency scale (IETS)” to determine the entrepreneurship tendencies of individuals. In this process, the first item pool was created. After the scope validity of the items presented to the expert opinions were provided, possible errors and deficiencies were tried to be eliminated with the pilot study and the scale consisting of 30 items took its final form. The application has been carried out for 2422 people who have participated in the entrepreneurship trainings of Istanbul University since 2014. In order to determine the discriminative power of the items, the item-total correlation was calculated and the significance of the differences between the item averages of the upper 27% and lower 27% groups was examined using the t test. Corrected item total score correlations range between .526 and .693. The test results showed that all the differences between the item averages of the upper and lower groups were significant. In order to determine the construct validity of the scale, firstly Explanatory Factor Analysis (EFA) was performed and a five-factor structure that explained 71.86% of the total variance was obtained. Cronbach Alpha (CA) values for the reliability criteria for each dimension and the CA value for the overall survey were obtained as expected above 0.70. The model fit of the item-factor structure obtained from EFA was tested with confirmatory factor analysis (CFA) and it was observed that the fit indexes of the five-factor structure of the scale were confirmed as a result of good fit decision. Depending on these results; It was determined that the scale of individual entrepreneurship tendency, which consists of cooperating, knowing the external effects, taking initiative, reliable and interested sub-dimensions, is a valid and reliable measurement tool.
Copyright (c) 2026 Gamze Sart (Author) https://creativecommons.org/licenses/by-nc/4.0
An Econometric Investigation on the Relationship between Inflation and Inflation Uncertainty: The Case Study of Turkey
Section: Research Articles Keywords: Array, Array, Array, Array The purpose of this study is to analyze the relationship between inflation uncertainty and inflation, which is an important issue in the economic literature. In the study using monthly data for the 2003-2018 period, the impact on inflation of inflation uncertainty in Turkey are examined. In this study, the uncertainty of inflation was obtained with the variance series obtained from the EGARCH model estimates for autoregressive inflation models. The relationship between inflation uncertainty and inflation series is estimated by VAR model. According to the results, inflation uncertainty in Turkey has a positive effect on inflation. Moreover, it is concluded that inflation uncertainty triggers inflation uncertainty and causes high inflation. According to the results of the study, the development of policies by the central bank or economic authority to reduce inflation uncertainty will have a positive effect on inflation.
Copyright (c) 2026 Naib Alakbarov, Akın Gök (Author) https://creativecommons.org/licenses/by-nc/4.0
A Bibliometric Analysis on Sustainable Tourism during The Covid-19 Epidemic
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array The COVID-19 pandemic has triggered an unprecedented global crisis with health, social, and economic dimensions, and the travel and tourism sector has been among the most severely affected industries. Flight cancellations, hotel closures, and travel restrictions implemented in almost all countries have significantly limited the sector’s operations. At the same time, the crisis has heightened the importance of sustainable tourism. In this context, the aim of this study is to examine scientific publications produced in the field of sustainable tourism during the COVID-19 pandemic through bibliometric analysis. The study analyzes a total of 74 articles published in 2020 and 2021 in journals indexed by TR Dizin under the Social Sciences category, using the keyword "sustainable tourism." The analysis includes the number of articles per author, institutional affiliations of the authors, the most prolific authors, academic title distribution, the prevalence of co-authorship, language of publication, the journals publishing the most on sustainable tourism, and the conformity of the publications to Pareto’s Law (80/20 Rule), Price’s Law, and Lotka’s Law. The findings aim to reveal current trends in sustainable tourism literature during the COVID-19 period and provide guidance for future research in the field.
Copyright (c) 2024 Betül Garda (Author) https://creativecommons.org/licenses/by-nc/4.0
The Role of the Capitalist Education System in the Reproduction of Labour Relations
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array Knowledge generates the power to transform societies. Those who possess this power of transformation—knowledge—also wield power over society. Throughout history, at times, the state has held this power, while at other times, it has been the capitalist class. Whether held by the state or the capitalist class, they have sustained their power of societal transformation, or their authority, through certain means. The most significant of these means has been education. Education, which is one of the most important instruments in functionalizing the human mind, has been transformed into a lathe workshop for the capitalist class. Indeed, in every era, the capitalist class seeks to transform societies in line with its own interests. This societal transformation necessitates two stages: economic and political. Within this framework, the capitalist class, which seeks to maximize its benefits, discovers new investment areas and trains the necessary labor force in educational areas termed as lathe workshops
Copyright (c) 2024 Emrullah Tekin (Author) https://creativecommons.org/licenses/by-nc/4.0
Statistical Analysis of the Effect of University Industry Cooperation on Patent Applications in R&D
Section: Research Articles Keywords: Array, Array, Array Global competitiveness strategy based on science-technology-innovation has a very important place in terms of the high welfare of the society with sustainable competitive power for companies and sustainable economic growth for countries. The most important factor in the economic development of developed countries is the production of new technologies, the application of technological developments to the industry and the marketing of these developments to other countries. Two criteria that can be used as an indicator of this technological development are the number of R&D expenditures or patent applications. The aim of this study is to reveal the effects of university-industry collaboration in R&D on patent applications with 2019 data and statistical methods for 108 countries. It has been determined that there is a significant difference in the number of patent applications for country groups with low-high and medium-high level university-industry cooperation as R&D. On the other hand, for patent applications, there was no significant difference in R&D between groups with low-medium level university-industry cooperation. According to the research findings, it was concluded that high-level university-industry cooperation in R&D is one of the most important factors affecting patentable products and services, and therefore the public and private sector should increase cooperation in R&D more efficiently in order to achieve sustainable growth.
Copyright (c) 2026 Nebiye Yaşar (Author) https://creativecommons.org/licenses/by-nc/4.0
Murabaha in Islamic Economics and Finance Literature: A Bibliometric Review
Section: Research Articles Keywords: Array, Array, Array, Array, Array Subjects: Array, Array, Array This study aims to do a bibliometric analysis of the papers published on murabaha in the field of Islamic economics and finance literature. The literary data collected from the Scopus database was evaluated in this context using the Bibliometrix R program. The study's findings indicate that while the literature on murabaha originated in 1990, the majority of articles on the topic were produced after 2013. The Journal of Islamic Accounting Business Research and the International Journal of Islamic and Middle Eastern Finance and Management have the highest number of articles in the subject. The most prominent author is Suzuki, M. Based on the keyword analysis, the term "murabaha" is primarily associated with Islamic banking and other forms of fiqh contracts. Indonesia and Malaysia have the biggest number of publications about murabaha.
Copyright (c) 2024 Fatih Güçlü (Author) https://creativecommons.org/licenses/by-nc/4.0
Identification of the Factors Determining the Number of Industrial Companies Traded at BIST that Declare False Financial Statements: Poisson Hurdle Model
Section: Research Articles Keywords: Array, Array, Array, Array Financial information is important for all companies and organizations. Decision makers such as investors, customers and banks need accurate financial data. When this financial information is misrepresented or fails to meet the needs in a transparent and accurate way, problems arise both ethically and financially. Companies that are obliged to present their financial information in a transparent and complete manner may occasionally choose to misrepresent their data and resort to manipulation. Proper functioning of financial markets requires that financial information is understandable, sufficient, reliable and timely. For current and potential investors the most important source of information about companies is financial statements. Investors, who make financial decisions by relying on inaccurate information may be dragged into major economic losses. A manipulation or misrepresentation of these statements will prevent public savings from participating widely and effectively in financial markets. The study aims to determine the factors that affect the number of industrial companies traded at BIST and present false financial statements. In order to achieve this, zero-inflated count data is analyzed with Poisson Hurdle Model in order to determine the effective financial ratios.
Copyright (c) 2026 Gökçe Tekin Turhan (Author) https://creativecommons.org/licenses/by-nc/4.0
Evaluation of The Effect of Institutional Image on Patient Perception in Hospitals with Structural Equation Model
Section: Research Articles Keywords: Array, Array, Array, Array, Array Subjects: Array, Array, Array Corporate image is the picture created by the service recipients, within the framework of the institutions' missions, in the minds of the service recipients, as a result of their corporate image management skills. Corporate image in healthcare institutions emerges by directing the image of the institution in the minds of patients in line with patient wishes and desires. Investigating the effect of institutional image on patient perception in hospitals helps to make strategic plans to increase the quality of health services and patient satisfaction. These studies reveal how important the image of the institution is on patients' hospital preferences, satisfaction levels and trust in treatment. Using this information, hospital managements can make the necessary improvements in service delivery, improve staff attitudes and behaviors, and make the hospital environment more attractive. As a result, creating a positive corporate image increases patient loyalty and the hospital's reputation, ensuring more successful and sustainable healthcare services in the long run. In this direction, in the study; The effects of hospitals' corporate image activities on patients' corporate image perception were investigated. The sample of the study consists of 623 people who meet the condition of having received health care in the last year. According to the structural equation model results, physical factors have a significant positive effect on corporate perception (β = 0.341, p <0.01). The communication factor has a significant positive effect on corporate perception (β = 0.381, p <0.01). Social responsibility has a significant positive effect on corporate perception (β = 0.472, p <0.01). The quality factor has a significant positive effect on corporate perception (β = 0.620, p <0.01). According to coefficient effect; the most influential factors on corporate perception were determined as quality and social responsibility. The lowest impact was physical factors.
Copyright (c) 2024 Büşra Merve Künefeci, Mustafa Mete (Author) https://creativecommons.org/licenses/by-nc/4.0
The Relationship between Service Quality in Health, Corporate Image and Patient Satisfaction
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array, Array Service quality in health has an important place in terms of patient satisfaction, and meeting patient expectations and providing services that meet the patient's wishes and needs are very important for the health sector. Patients' wishes and needs may vary depending on their age, gender, educational status and socio-cultural structure. In this sense, it is very important to analyze the wishes and needs correctly. This study aimed to evaluate the perception of health service quality, patient satisfaction and corporate image in terms of demographic characteristics. Quality in health services, patient expectations and corporate image processes in hospitals were mentioned. In addition, the demographic characteristics that will affect patients' satisfaction levels and the demographic characteristics that are effective in the service quality and institutional image evaluation processes are also included. Increasing competition conditions in the health sector have also caused patients' demands and expectations to change. In this context, hospitals have given importance to quality service delivery and corporate image perception in order to reach the ever-increasing level of satisfaction. The study was applied to 535 patients receiving service in Istanbul. The aim of this study is to determine the relationship between service quality and corporate image and patient satisfaction. Additionally, it was investigated whether there were differences in terms of demographic and general characteristics for service quality, corporate image and patient satisfaction. Since the data were not normally distributed, non-parametric methods were used. No significant difference was determined in terms of gender and having a healthcare worker in the family. A significant difference was observed in terms of marital status, age, education and income. Service quality, corporate image and patient satisfaction scores of single people, people between the ages of 41-50, people with primary school degrees, and people whose income exceeded their expenses were significantly higher. There is a significant positive correlation between patient satisfaction and institutional image at a rate of 70.1% (r = 0.701, p<0.01). General dimension of service quality; It is significantly positively related to the general dimension of patient satisfaction at a rate of 53.9% (r=0.539, p<0.01) and positively related to the dimension of corporate image at a rate of 43.9% (r=0.439, p<0.01).
Copyright (c) 2024 Dilara Yalçınkaya, Mustafa Mete (Author) https://creativecommons.org/licenses/by-nc/4.0
Adaptation of the Attitude and Behavior Scale of Carbon Offsetting to Turkish
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array, Array Carbon offsetting has become a popular tool in global efforts to combat climate change. These programs allow regulated polluters to increase their emissions in exchange for supporting equivalent emission reductions in unregulated markets. This study aims to adapt the Carbon Offsetting Attitudes and Behaviors Scale, developed by Denton et al. (2020), into Turkish. The scale consists of 28 items and 7 sub-dimensions. The sub-dimensions are defined as follows in the original: "Attitudes Towards Carbon Offsetting" with 4 items, "Subjective Norm" with 3 items, "Perceived Behavioral Control" with 3 items, "Behavioral Intention" with 6 items, "Subjective Knowledge" with 3 items, "Trust in Airline Companies" with 3 items, and "Perceived Credibility of Climate Science" with 6 items. The sample of the study consists of 331 individuals who travel by air at least three times a year. To ensure language validity, the correlation between scores obtained from the Turkish and English scales was found to be r=0.996, indicating a highly significant relationship and confirming language validity. To determine the item discrimination power, item-total correlation values were calculated, and the significance of the differences between the upper 27% and lower 27% groups' item averages was analyzed using the t-test. The corrected item-total score correlations ranged from 0.507 to 0.775. Additionally, t-test values for the 27% upper and lower groups ranged from 4.567 to 9.521, with all t-values being significant at the 0.05 statistical significance level. The Content Validity Index (CVI) for each item was greater than 0, indicating content validity, and no items were eliminated. In the pilot study, the Cronbach's Alpha value for a sample of 50 was 0.811. Following this positive result, the general survey was conducted. To determine construct validity, an Exploratory Factor Analysis (EFA) was first applied, yielding a seven-factor structure that explained 73.82% of the total variance. The reliability criteria for all dimensions and the overall survey, as measured by Cronbach's Alpha (CA) values, were above 0.70 as expected. The fit of the item-factor structure obtained from the EFA was examined through Confirmatory Factor Analysis (CFA), and the seven-factor structure of the scale was confirmed to have good fit indices. To assess the reliability over time, the survey was re-administered to a randomly selected 100 participants from the sample group two weeks later. The correlation analysis of the total scores from both tests showed a highly significant positive relationship (r=0.976, p<0.01), indicating that the scale's results do not change over time and demonstrating test-retest reliability. In light of these results, it was determined that the Carbon Offsetting Attitudes and Behaviors Scale is a valid and reliable measurement tool.
Copyright (c) 2024 Deniz Sulu, N. Tülin Irge (Author) https://creativecommons.org/licenses/by-nc/4.0
Financial Performance of Real Estate Investment Trusts: A Case of BIST Enterprises
Section: Research Articles Keywords: Array, Array, Array Real Estate Investment Trusts (REITs) have recently occupied an important position within Turkish economy. REITs have become the institutions that finance the companies operating in real estate sector for their large scale projects. REITS have tremendous importance due to the facts that they are offered to public and they provide income to their investors in the form of dividends. In this study, the data of total of 18 REITs, which have data for each term and which have no missing data, have been considered for the 2010Q1-2019Q3 period, and a panel data analysis has been performed by calculating 10 financial ratios. Market to book value ratio (MV/BV) has been used as the financial performance indicator and it has been found out that increases in acid-test ratio, equity multiplier, long term debt/assets, equity profitability, return on assets, and operating profit margin are able to increase the businesses’ value; whereas the leverage ratio has been found out to decrease their value. Turnover ratios, moreover, have been concluded to be ineffective on MV/BV.
Copyright (c) 2026 Ayşegül Ertuğrul Ayrancı, Ceren Aycan Gürel (Author) https://creativecommons.org/licenses/by-nc/4.0
The Prominence of the Falling Unit Labor Cost Factor in the Greek Exports Boom
Section: Research Articles Keywords: Array, Array, Array, Array Subjects: Array, Array, Array investigates which factors led to its impressive rebound in recent years. The main findings suggest that the driving force behind the export boom was increase in price competitiveness. Furthermore, one of the determinants, namely the global demand factor, is found to have greater than expected elasticity. The evidence on domestic demand pressure on exports is inconclusive, (using as a proxy the ratio of prices of Greek internationally tradeable goods to that of non tradeables) but there is some support found to the hypothesis that increased domestic demand is negatively affecting exports.
Copyright (c) 2024 Ilias Salpigktidis, Ioannis Krassas, Georgios Anastasiadis, Nikolaos Hourvouliades (Author) https://creativecommons.org/licenses/by-nc/4.0