İşletme Bölümü Yayın Koleksiyonu

Permanent URI for this collectionhttps://hdl.handle.net/20.500.12416/403

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Citation - Scopus: 10
Effectiveness of Smes in Turkish Economy and Agricultural Industry Sector
(2004) Baykal, N.A.; Gunes, E.
The latest developments and modulations in Turkish economy, adaptation process to European Union and entering into international markets, risks and uncertainties in these markets and some opportunities may affect SMEs in positive and negative aspects. In fact, new areas may open and some business sectors may slowly disappear. As part of the adaptation process with EU, SMEs deserve important order on the agenda while trying to enter international markets but are left to their fate in Turkey. In this article, the existing situations, problems and contributions of SMEs in industrial and agricultural sector to Turkish economy will be analysed, then policies that must be put in practice for more contribution to Turkish economy will be dwelt upon. Finally, solutions to these situations will be proposed. © 2004 Inderscience Enterprises Ltd.
Citation - WoS: 4
Citation - Scopus: 4
Fixed Point Results Via Simulation Functions in the Context of Quasi-Metric Space
(Univ Nis, Fac Sci Math, 2018) Fulga, Andreea; Tas, Aysegul
In this paper, we investigate the existing non-unique fixed points of certain mappings, via simulation functions in the context of quasi-metric space. Our main results generalize and unify several existing results on the topic in the literature.
Citation - Scopus: 4
Modeling Heterogeneous Fleet Vehicle Allocation Problem With Emissions Considerations
(Bentham Science Publishers, 2021) Kazanç, H.C.; Soysal, M.; Çimen, M.
Aims: This study proposes a bi-objective linear integer programming model for heterogeneous fleet VAP with emissions considerations. Profit maximization and emissions minimization objectives are employed to handle economic and environmental sustainability purposes. Background: Our literature survey shows that there is no model for the heterogeneous fleet VAP with emissions considerations that simultaneously consider vehicle heterogeneity, penalty costs for unmet demands, and emissions from transportation operations. Objective: The model is employed to also make several scenario analyses on sustainable freight logistics management to understand the trade-offs among economic and environmental objectives. In freight transportation problems, decision-makers need to be able to maintain profitability and to reduce emissions. Methods: In this study, a bi-objective linear integer programming model is proposed for a heterogeneous fleet Vehicle Allocation Problem (VAP) with emissions considerations encountered in the field of sustainable freight transportation. Results: In the numerical analyses, various practical assumptions that can be confronted by decision-makers in real life are discussed. In each analysis, total profit and emissions amounts are revealed along with several other KPIs. The results of the analyses provided in this study could also be useful in terms of understanding the relations among pillars of sustainability in VAPs. Conclusion: It is thought that the proposed model has the potential to aid decision-making processes in sustainable logistics management. In the base case analyses, the total profit obtained under profit maximization is about nine times higher than that obtained under emissions minimization. When the aim is to minimize emissions, the total emissions are found to be nearly one-tenth of that of profit maximization. Supported by also additional scenario analyses, it can be concluded that it might not economically viable to be environmentally-friendly for companies. Therefore, companies have to be encouraged or forced to take environmentally and socially responsible actions through legislation. The analyses demonstrated that various legislative policies on emissions may affect the transportation plans differently in such vehicle allocation systems. © 2021 Kazanç et al.
Citation - WoS: 1
Citation - Scopus: 2
A New Causal Discovery Heuristic
(Springer, 2018) Tarim, S. A.; Ozkan, I.; Prestwich, S. D.
Probabilistic methods for causal discovery are based on the detection of patterns of correlation between variables. They are based on statistical theory and have revolutionised the study of causality. However, when correlation itself is unreliable, so are probabilistic methods: unusual data can lead to spurious causal links, while nonmonotonic functional relationships between variables can prevent the detection of causal links. We describe a new heuristic method for inferring causality between two continuous variables, based on randomness and unimodality tests and making few assumptions about the data. We evaluate the method against probabilistic and additive noise algorithms on real and artificial datasets, and show that it performs competitively.
A New Clustering Method With Fuzzy Approach Based on Takagi-Sugeno Model in Queuing Systems
(IGI Global, 2013) Zanjanbar, F.G.; Şentarli, I.
In this paper, the authors propose a new hard clustering method to provide objective knowledge on field of fuzzy queuing system. In this method, locally linear controllers are extracted and translated into the first-order Takagi-Sugeno rule base fuzzy model. In this extraction process, the region of fuzzy subspaces of available inputs corresponding to different implications is used to obtain the clusters of outputs of the queuing system. Then, the multiple regression functions associated with these separate clusters are used to interpret the performance of queuing systems. An application of the method also is presented and the performance of the queuing system is discussed. Copyright © 2013, IGI Global.
Citation - WoS: 1
Citation - Scopus: 1
Randomness as a Constraint
(Springer-verlag Berlin, 2015) Prestwich, Steven D.; Rossi, Roberto; Tarim, S. Armagan
Some optimisation problems require a random-looking solution with no apparent patterns, for reasons of fairness, anonymity, undetectability or unpredictability. Randomised search is not a good general approach because problem constraints and objective functions may lead to solutions that are far from random. We propose a constraint-based approach to finding pseudo-random solutions, inspired by the Kolmogorov complexity definition of randomness and by data compression methods. Our "entropy constraints" can be implemented in constraint programming systems using well-known global constraints. We apply them to a problem from experimental psychology and to a factory inspection problem.
Re-Globalization New Frontiers of Political, Economic, and Social Globalization
(Seta Foundation, 2023) Kalemci, Rabia Arzu; Kalemci, Arzu; Benedikter, Roland; Gruber, Mirjam; Kofler, Ingrid; İşletme
Citation - Scopus: 3
Robust Principal Component Analysis by Reverse Iterative Linear Programming
(Springer Verlag, 2016) Visentin, A.; Prestwich, S.; Armagan Tarim, S.
Principal Components Analysis (PCA) is a data analysis technique widely used in dimensionality reduction. It extracts a small number of orthonormal vectors that explain most of the variation in a dataset, which are called the Principal Components. Conventional PCA is sensitive to outliers because it is based on the L2-norm, so to improve robustness several algorithms based on the L1-norm have been introduced in the literature. We present a new algorithm for robust L1- norm PCA that computes components iteratively in reverse, using a new heuristic based on Linear Programming. This solution is focused on finding the projection that minimizes the variance of the projected points. It has only one parameter to tune, making it simple to use. On common benchmarks it performs competitively compared to other methods. The data and software related to this paper are available at https://github. com/visentin-insight/L1-PCAhp. © Springer International Publishing AG 2016.
Some Observations on Ifrs 8 Operating Segments: the Case of the Airline Industry
(Emerald Group Publishing Ltd, 2022) Ozturk, Can
This chapter focuses on the application of segment reporting under IFRS 8 in the context of the airline industry. It analyses the airlines' disclosures related to segment reporting considering 11 aspects of segment reporting in the regional and global context. Observations reveal that reporting of segmental disclosures in the airline industry is diverse at different levels. In this regard, the following conclusions were drawn: (1) the nature of segments reported by the airlines is diverse due to methods adopted in preparation of operating segments; (2) factors such as internal reporting system, and nature of business used to identify the airline's reportable segments were stated by most airlines; (3) types of products and services from which each reportable segment derives its revenues were stated by all airlines; (4) proportion of total revenues represented by separately reportable segments exceeds 75% of the revenue rule of IFRS 8; (5) most segmental performance measures are non-IFRS and diverse; (6) a limited number of airlines use dual reporting currency in segment reporting; (7) most airlines reported segment assets and liabilities for each reportable segment; (8) most airlines reported between 6 and 10 income and expense items in segment reporting; (9) segmental cash flow information is reported by one airline; (10) in terms of entity-wide disclosures, most airlines reported their revenue from major products and services in the revenue disclosures, most airlines reported their revenues on a geographical basis but few airlines reported their non-current assets on a geographical basis; and (11) more than half of the airlines did not declare the identity of the Chief Operating Decision Maker.
Citation - Scopus: 1
Some Observations on Ifrs Accounting Policy Choices: the Case of the Airline Industry
(Emerald Group Publishing Ltd, 2022) Ozturk, Can
This chapter deals with the patterns of International Financial Reporting Standards' accounting policy choices that have been analyzed by several authors in a country-specific context. Instead of a country-specific context, this chapter adopts a sector-specific approach in terms of the airline industry in a regional and global context in order to observe the patterns of cosmetic and non-cosmetic policy options. Cosmetic policy options are related to the presentation of financial information which is not expected to impact the comparability of financial information versus non-cosmetic policy options are considered to be policy options that are related to measurement and, therefore, if there is more than one allowable accounting treatment, the comparability of financial information weakens. In the context of the airline industry, this chapter considers the patterns of policy choices related to IAS 1 Presentation of Financial Statements, IAS 2 Inventory, IAS 7 Statement of Cash Flows, IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, and IAS 40 Investment Property, within the framework of frequently observed policy options as well as taking depreciation methods and expected useful life into consideration in terms of industry-specific policy options in order to observe whether there is uniformity rather than diversity in the airline industry for presentation and measurement.
Citation - WoS: 1
Citation - Scopus: 1
Some Observations on International Auditing: the Case of the Airline Industry
(Emerald Group Publishing Ltd, 2022) Ozturk, Can
This chapter focuses on the international aspects of auditing in the context of the airline industry for the year 2018. This chapter finds that International Standards on Auditing have been widely adopted in the global context. This chapter also analyses several observations related to the composition of audit firms (Big 4 vs. non-Big 4), types of audit opinions, emphasis of matter, other matters, material uncertainty related to going-concern, and types of auditors (single or joint auditor). This chapter covers the frequency of the four elements of describing key audit matters (KAM) in the audit reports in the global and auditor context as well as the KAMs observed in the airline industry and classifies them as industry-specific KAMs and entity-specific KAMs. In addition, this chapter analyses the requirements of the expanded audit report of the UK which includes the declaration of materiality threshold and scope of the audit in connection with the materiality and KAMs considering UK and non-UK airlines.

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