Template-Type: ReDIF-Article 1.0 Author-Name: Meral Gündüz Author-Name: Gülen Safi Title: Süreç Katkı Muhasebesi ve Üretim İşletmesinde Bir Uygulama Publication-Status: Published Abstract: Günümüzde teknolojinin hızla gelişmesi ile birlikte üretim sistemlerinde de değişiklikler meydana gelmiştir. Modern üretim yöntemlerine göre üretim yapan işletmeler için geleneksel muhasebe sistemleri yetersiz kalmıştır ve yeni sistemler geliştirilmiştir.  Bu sistemlerden birisi de süreç katkı muhasebesidir. İşletmelerin temel amacına ulaşabilmeleri için sistemde meydana gelen kısıtları tespit edip ortadan kaldırmaları gerekmektedir. Süreç katkı muhasebesi kısıtların maliyetini dikkate alarak kısıtın önemini vurgulamaktadır.  Bu çalışmanın amacı, süreç katkı muhasebesinin işletme kârına nasıl etki yapacağını ortaya koymaktır. Bu amaçla bir üretim işletmesinde tanımlayıcı ve keşifsel olay çalışması yapılmıştır. Elde edilen sonuçlara göre; süreç zamanı ve ürünlerin fiyatı dikkate alınarak hesaplandığında geleneksel yönteme göre, X ve Z ürünlerinin birim başına kârlılığı artarken Y ürünün kârlılığı ise azalmıştır. Süreç zamanı ve kısıtların maliyeti yöntemine göre ise, geleneksel yönteme göre X ve Y ürünlerinin kârlılığı azalırken, Z ürünü kârdan zarara geçmiştir. Keywords: Maliyet Sistemleri; Süreç Katkı Muhasebesi; Üretim Yönetimi Journal: International Journal of Applied Economic and Finance Studies Pages: 1-16 Volume: 4 Issue: 2 Year: 2019 Month: October DOI: 10.68099/ijaefs.2019.107 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/107 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/107/44 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:4:y:2019:i:2:id:107 Template-Type: ReDIF-Article 1.0 Author-Name: Lina Karabetyan Title: Relationship between Emotional Labor and Job Satisfaction: Case of Tourism Sector Publication-Status: Published Abstract: Today, with the increase of competition and the impact of changing human needs with globalization, the importance of the service sector has increased. Businesses in the service sector expect more efforts from their employees to achieve sustainable competitive advantage and differentiate from other competitors. Due to its nature, the service sector requires a high level of communication and interaction with customers. While interacting with their customers, employees strive to reflect the emotions that their customers or managers expect from them in the best way and to show emotional labor. The fact that employees have to act in accordance with the rules of demonstration determined by the organization increases customer satisfaction on the one hand, and negatively affects the employees due to the emotional mismatches that may occur and reduces job satisfaction and performance. The aim of this study is to reveal the relationship between emotional labor and job satisfaction in the tourism sector, where intensive work environment is required and one to one relationship with customers, with the help of regression analysis. As a result of the analysis, emotional labor affects 49.9% of job satisfaction positively. Keywords: Emotional Labor; Job Satisfaction; Regression Analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 17-28 Volume: 4 Issue: 2 Year: 2019 Month: October DOI: 10.68099/ijaefs.2019.108 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/108 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/108/45 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:4:y:2019:i:2:id:108 Template-Type: ReDIF-Article 1.0 Author-Name: Pınar Altınok Gürel Title: The Effect of Work-Life Balance Programs Applied by Organizations to the Employees Publication-Status: Published Abstract: Organizations can play an effective role in reinforcing this balance through supportive programs in some life stages in which the work-life balance of employees is damaged or deteriorated. Organizations meet the familial needs of the employees through family-friendly policies, ensure the continuation of job training, increase employee participation in problem solving and thus fulfill their social responsibilities. Various work-life balance programs are implemented in order not to bear the high cost of work-life imbalance or to combat its negative effects. In this study, the views and perceptions of 329 employees of five large private hospitals in Istanbul regarding the implementation of work-life balance programs were tried to be determined. It was seen that most of the programs offered under different titles were not implemented, flexible working hours, cafe-restaurant services and discount services were applied in other health institutions. Keywords: Work-life balance programs; Survey analysis; Health care enterprises Journal: International Journal of Applied Economic and Finance Studies Pages: 29-42 Volume: 4 Issue: 2 Year: 2019 Month: October DOI: 10.68099/ijaefs.2019.109 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/109 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/109/46 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:4:y:2019:i:2:id:109 Template-Type: ReDIF-Article 1.0 Author-Name: Hulusi Ersoy Author-Name: Yılmaz Bayar Title: Women Employment in Telephone Service in the Ottoman State and Some Troubles Publication-Status: Published Abstract: The new sectors emerged as a consequence of the developments in the science. The first application depending on the electrical energy is telegraph systems and their operations. The telephone was invented using a similar technique soon after the invention of telegram. It is necessary to actively recruit personnel at the enterprise level in this technical system, which is for communication purposes. In this context, the Ottoman state awarded a contract of the telephone services to a special group of entrepreneurs in thirty years after the invention of the telephone system. The female officers were employed to ensure communication in the telephone communication. The foreign business employed the minority women from the Ottoman citizens, and the aforementioned situation attracted the reaction of Muslim women. The reaction of the Muslim women found a response. With this aspect, women's employment in the sector was first considered. In this article, the problems of some female officers working in Dersaadet Telephone Company and in government services were discussed. Keywords: Women Employment; Muslim Women; Telephone Journal: International Journal of Applied Economic and Finance Studies Pages: 43-47 Volume: 4 Issue: 2 Year: 2019 Month: October DOI: 10.68099/ijaefs.2019.110 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/110 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/110/47 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:4:y:2019:i:2:id:110