84 research outputs found

    The impact of internal control system effectiveness on store performance: D&R store example

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    The aim of this study is to evaluate whether the effectiveness of the internal control system (ICS) has a positive effect on the store performance perception (SPP) through the COSO internal control components. In the study, D&R Store Inc was chosen as the company that was handled. The study also aimed to investigate whether the perception of the effect of the internal control system on the performance of D&R stores differs according to demographic characteristics. As far as it is known, there is no direct empirical study that addresses the effects of ICS on SPP in media sector. Methodologically, the survey method was used to collect the research data. 302 personnel responded to the questionnaire prepared according to a 5- point Likert scale. The SPSS-22.0 version was used to analyze the data, including the necessary complementary statistics such as frequency, percentage, mean, standard deviation etc. Besides Cronbach's Alpha test was used for the reliability analysis, and Skewness and Kurtosis tests were used to measure whether the data were normally distributed. In order to measure whether the effectiveness of the internal control system has a positive effect on the perception of store performance over the COSO internal control components, the first main hypothesis was created. In this context, Correlation test and regression test were applied. The second main hypothesis of the study is to measure whether the perception of the effect of the internal control system on store performance differs according to demographic characteristics, and for this purpose, the T-test, analysis of variance (One-Way ANOVA), and Post-Hoc (Scheffe) test were applied. It was concluded that COSO internal control components, namely control environment, risk assessment, control activities, information and communication, and monitoring, have a positive and significant effect on storeÔÇÖs performance perception. Furthermore, as for the second main hypothesis, the study revealed that there are statistically significant differences between the groups in the perception of the effect of the internal control system on store performance according to gender, job position, and years of professional experience, but no statistically significant difference was found according to age and educational status

    Assessing the effect of proactive maintenance scheduling on maintenance costs and airline profitability: The case of Turkish Airlines Technic

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    This study mainly aims to examine the perception of Turkish Airlines Technic staff about the effect of proactive maintenance scheduling (PMS) on maintenance costs (MCs) and airline profitability(AP). Another purpose of the study is to reveal if perception of the staff changes according to demographic features and experience of the staff. As far as it is known, there is no direct study addressing the effects of PMS on MCs and airline profitability. The study is considered to be a first in this context. In the study, Turkish Airlines-THY was chosen as the company that was handled. The fact that the company has a separate special maintenance&repair group (Turkish Airlines Technic-THYT) was effective in the selection of this company. Some additional qualifications (very rooted, with corporate governance, Turkey's top largest&full service carrier, member of IATA and Star Alliance, and a listed company (in BIST) were also among other factors affecting the selection. Methodologically, it was used a quantitative survey with a sample of 133 THYT staff. Staff has been chosen among departments that takes place actively/directly in maintenance. Besides questions that aim to measure the perception of THYT staff on the effects of PMS to MCs and AP, some demographic and experience related questions were asked in order to find out if perception of the staff changes according to their qualifications. The data were collected by online survey method and analyzed with SPSS version 22. Necessary tests together with Chi-square and FisherÔÇÖs tests were carried out to analyze the results. It was concluded that there is a strong correlation between PMS and the MCs. The study proved that PMS has a great decreasing effect on MCs and a great increasing effect on AP. The study also revealed that THYT personnel is like-minded that PMS reduces MCs and increases AP as well

    Examining the impact of economy class flight satisfaction on brand loyalty in the light of falling aviation profitability after COVID-19: Case of Turkish Airlines

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    The aim of this study is to evaluate whether customer satisfaction for the most preferred economy class flight in airline businesses has a positive effect on brand loyalty. Turkish Airlines was chosen as the company that was discussed in the study. In the study, it was also aimed to investigate whether the perception of the effect of customer satisfaction on brand loyalty differs according to demographic characteristics. The study is also important because it provides up-to-date information about customer expectations that make the company preferable after the decline in airline profit rates after Covid-19. The first main hypothesis was created to measure whether customer satisfaction with economy class flight has a positive effect on brand loyalty. The second main hypothesis of the study was created to measure whether the perception of the effect of customer satisfaction on brand loyalty differs according to demographic characteristics. Questionnaire method was used methodologically in the collection of research data. 330 personnel responded to the questionnaire prepared according to a 5-point Likert scale. The SPSS-22 version was used in the analysis of the data, which includes the necessary complementary statistics and tests (frequency, percentage, mean, standard deviation, Cronbach's Alpha, factor analysis, correlation analysis, regression test, t-test, analysis of variance, Post-Hoc test, etc.). In the study, it was concluded that there is a positive and significant relationship between economy class customer satisfaction and brand loyalty. In addition, it was revealed that there were statistically significant differences between the groups according to gender, job position and educational status, but there was no significant difference according to age and travel purpose

    Assessing financial risk management in local governments: Case of Istanbul Metropolitan Municipality (IMM)

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    The purpose of this study is to examine the impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks& effects they have on the budget of IMM. The results indicate that (i) risk of dependence on shares from the central budget revenue; (ii) IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of dependency was high in terms of counterparty risk

    Muhasebe ve finansal raporlama standartlar─▒

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    Finansal bilgiler ile finansal raporlar─▒n d├╝zenlenmesine rehberlik eden kavram, ilke, y├Ântem ve kurallar b├╝t├╝n├╝d├╝r. Bu standartlar, finansal raporlarda sunum birli─či sa─člamakta ve ortak 'i┼čletme dili' olu┼čturmaktad─▒r. Standartlar─▒n ┬źamac─▒, bilgi kullan─▒c─▒lar─▒n─▒n i┼čletmeyle ilgili do─čru karar alabilmeleri i├žin faydal─▒ bilgilerin ger├že─če uygun olarak sunulmas─▒n─▒ sa─člamakt─▒r. Ger├že─če uygun sunum ise i┼čletmelere ait faydal─▒ finansal bilgilerin ihtiyaca uygunluk, do─čruluk, g├╝venilirlik, kar┼č─▒la┼čt─▒r─▒labilirlik, anla┼č─▒labilirlik, do─črulanabilirlik, zaman─▒nda sunum ve ger├že─če uygunluk gibi nitelikleri ta┼č─▒mas─▒ ve finansal tablolar─▒n ortak standartlara g├Âre haz─▒rlanmas─▒yla m├╝mk├╝nd├╝r. Finansal tablolar─▒n standartlar dikkate al─▒nmadan haz─▒rlanmas─▒, tablolar─▒n ge├žerlili─či, ┼čeffafl─▒─č─▒ ve ger├že─če uygunlu─ču ├╝zerinde ┼č├╝phe ve yanl─▒┼č karar alma riskini do─čurur..

    An applied 3x5 risk analysis survey proposal for defining & scoring of operational risks in risk-based internal audit process

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    Son y─▒llarda g├Âzlenen k├╝reselle┼čme, h─▒zl─▒ de─či┼čim, teknoloji, rekabet vb sebebiyle i┼čletme hedeflerine ula┼č─▒lmas─▒n─▒n ├Ânemi artm─▒┼čt─▒r. Geli┼čmeler ve de─či┼čen ko┼čullar i├ž denetim paradigmas─▒n─▒ risk odakl─▒ i├ž denetim y├Ân├╝nde de─či┼čtirmi┼čtir. Hem risk odakl─▒ y├Ânetimde hem de risk odakl─▒ i├ž denetim (RO─░D) s├╝recinde y├╝ksek riskli alanlara odaklanma art─▒k hayati ├Ânemdedir. Bu do─črultuda, i┼čletme risklerinin proaktif olarak ├Ânceden belirlenmesi, ├Âl├ž├╝lmesi ve ├Ânceliklendirilmesi risk y├Ânetimi (RY) s├╝reci ba─člam─▒nda ├Ânemli hale gelmi┼čtir. ├çal─▒┼čmada, ├Âncelikle risk odakl─▒ denetim temel ├Âzellikleriyle incelenmi┼čtir. Ayr─▒ca ├Ârnek bir ├žimento ┼čirketinin finansal tablo hesaplar─▒n─▒n muhasebele┼čtirilmesindeki operasyonel risklerin skorlanmas─▒na y├Ânelik 3x5 risk matrisi ve risk analiz anketi uygulanm─▒┼čt─▒r. Sonu├žta, ├Âncelikle kar┼č─▒la┼č─▒lan operasyonel riskler tan─▒mlan─▒p risk envanteri olu┼čturulmu┼čtur. Ayr─▒ca, risk skorlamas─▒ neticesinde operasyonel risklerin ├žok b├╝y├╝k k─▒sm─▒n─▒n d├╝┼č├╝k risk, ├žok c├╝zÔÇÖi k─▒sm─▒n─▒n da rutin s├╝re├ž i├ž kontrolleri ile giderilebilecek orta risk seviyesinde oldu─ču, y├╝ksek riskli kategoride ise herhangi bir riskinin bulunmad─▒─č─▒ anla┼č─▒lm─▒┼čt─▒r. Ayr─▒ca orta risk seviyesindeki detay alt risklerin kendi ana hesap gruplar─▒ da d├╝┼č├╝k risk kategorisinde ├ž─▒km─▒┼čt─▒r. Dolay─▒s─▒yla ┼čirketin ilgili s├╝re├žlerindeki i├ž kontrollerin ve i├ž kontrol sisteminin yeterli ve etkin oldu─ču, ├žal─▒┼čanlar─▒n i├ž kontrol ve risk k├╝lt├╝r├╝ne y├Ânelik fark─▒ndal─▒─č─▒n─▒n bulundu─ču sonucuna var─▒lm─▒┼čt─▒r.In recent years, the importance of achieving the business goals have increased because of globalisation, rapid change, technology, competition and so on. Developments and changing conditions have transformed internal auditing paradigm into risk-based audit. Focusing on high risks both in risk management and also in risk based audit processes has vital importance hereafter. Furtermore, It is also important to define, measure and also to score the risks pro-actively in connection with risk management process. In this paper, risk-based audit is handled with principal characteristics firstly. Besides, an applied 3x5 risk matrix and risk analysis survey proposed for scoring the operational risks related accounting&bookkeeping of the financial statementsÔÇÖs accounts in a public cement company is taken part. Eventually and briefly; Operational risks faced has been defined and a risk inventory has been created. As a result of risk scoring, It is understood that risk degree of majority of the operational risks is in low level category, of very small part of the risks is middle level category which can be prevented by internal control in the processes. There is no operational risks in high level category. As well, main group of single sub-risks in middle level category has low level. Therefore, It is concluded that internal controls and internal control system of the company in related business processes are sufficient and also efficient in addition to employees has enough awareness to internal control&risk culture

    Golden cut-oriented q-rung orthopair fuzzy decision-making approach to evaluation of renewable energy alternatives for microgeneration system investments

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    This study aims to find an appropriate system for microgeneration energy investments and identify optimal renewable energy alternatives for the effectiveness of these projects. In this context, a model is constructed by multi stepwise weight assessment ratio analysis (M-SWARA) and technique for order preference by similarity to ideal solution (TOPSIS) with q-rung orthopair fuzzy sets (q-ROFSs) and golden cut. At the first stage, five different systems are weighted for the effectiveness of the microgeneration energy investments. Secondly, four different renewable energy alternatives are ranked regarding the performance of these projects. In addition, a comparative analysis is also implemented with intuitionistic fuzzy sets (IFSs) and Pythagorean fuzzy sets (PFSs). The findings are the same in all different fuzzy sets that demonstrates the reliability of the findings. It is determined that grid-connected with battery backup is the most important system choice. On the other hand, solar energy is the most appropriate alternative for microgeneration system investments. Grid-connected system should be implemented for the performance of the microgeneration projects. Hence, providing a sustainable access to the electricity can be possible. Sufficient amount of electricity may not be obtained from wind and solar energy because of the climate changes. In this process, grid-connected system can handle this problem effectively

    Complex fuzzy assessment of green flight activity investments for sustainable aviation

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    The aviation industry harms the environment mainly via the creation of carbon emissions. Hence, action needs to be taken to ensure the environmental sustainability of the aviation industry such as the recycling of waste products, effective waste management and the introduction of energy efficiency measures. However, at the same time, the implementation of improvements to remediate such problems leads to the creation of additional costs for aviation companies. Companies thus need to conduct comprehensive priority analyses regarding the optimum strategy for the sustainability of the aviation industry. However, there is a very limited number of studies in the literature that focused on which approach should be prioritized. Accordingly, this study aimed at the assessment of the viability of investing in so-called green flight measures in the aviation industry, for which a completely original decision-making model was created. Firstly, the various strategic priorities were weighted and the impact-relation directions between them illustrated aimed at the identification of potential influences by means of a multi stepwise weight assessment ratio analysis (M-SWARA) methodology that incorporates bipolar q-rung orthopair fuzzy sets (q-ROFSs) and golden cut. Secondly, the various flight activities are ranked, and the potential impacts of these activities determined in terms of the strategic priorities of a sustainable aviation industry employing q-ROF as the elimination and choice translating reality (ELECTRE) technique. All the calculations were also computed with intuitionistic fuzzy sets (IFSs) and Pythagorean fuzzy sets (PFSs) aimed at verifying the validity of the findings. The analysis concluded that while energy efficiency comprises the most important factor in terms of strategic priority investment for the circular economy-based aviation industry, emergency response makes up the most crucial activity in the industry. Operational efficiency must be prioritized to decrease the amount of fuel consumed, in connection with which flight routes should be planned according to current weather conditions, which would serve to shorten flight times and, thus, help to increase energy efficiency. Such an approach would make a positive contribution to minimizing carbon emissions aimed at ensuring the sustainability of the aviation industry

    Analysis of solar module alternatives for efficiency-based energy investments with hybrid 2-tuple IVIF modeling

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    The purpose of this study is to examine optimal solar module investments. Firstly, key determinants of the performance of solar energy investments are evaluated by DEMATEL method with the 2-tuple IVIF sets. Moreover, the cell material alternatives for solar module investments are also ranked. For this purpose, an evaluation has been made by 2-tuple IVIF TOPSIS. The contributions of the paper are performing a priority analysis to understand the most significant factors to increase solar energy projects and creating an original model by the integration of DEMATEL and TOPSIS with the 2-tuple IVIF sets. The findings denote that crystalline silicon is the optimal solar panel module to increase the performance of these projects. In the short term, government subsidies can provide cost advantages to solar energy investors. It is not a very continuous practice to try to increase these projects only with government supports. The costs of solar energy projects should be reduced to solve this problem permanently. Owing to new technological developments, high cost problem of solar energy investments can be handled more successfully.European Commission ; Russian Science Foundatio

    Analysis of environmental priorities for green project investments using an integrated q-rung orthopair fuzzy modeling

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    Green energy projects contribute to sustainable economic development of countries with the employment of environmentally friendly energy production strategies. However, environmental priorities should be examined for this situation. Therefore, priority analysis should be executed for the environmental issues while implementing green investment projects. Accordingly, this study aims at proposing a unique decision-making model based on orthopair fuzzy sets and the golden cut degrees for the environmental priorities of green project investments. The main novelty of the study stems from its proposed integrated model by equipping the Multi-SWARA, and TOPSIS based on the q-ROFSs technique with the golden cut. A set of criteria is identified for measuring the green projectsÔÇÖ environmental priorities while several project alternatives are also determined with the supporting literature. Appropriately, the extensions of Multi-SWARA and TOPSIS methods have been applied for weighting and ranking the factors, respectively, in the integrated approach. Additionally, a comparative evaluation is performed with the help of VIKOR method to rank the alternatives. Besides, the sensitivity analysis is applied to illustrate the coherency of the weighting results in the decision-making approach. Accordingly, 5 cases are considered to measure the effects of changing weight results. It is defined that this model is coherent and could be extended for further studies. It is concluded that the reduction of emissions is the most essential item for the environmental priorities of green project investments. Pollution control, waste management and eco-friendly transportation activities are the most critical alternatives. Therefore, this study recommends that investors of green projects should prioritize the strategies of minimizing carbon emissions problem. In this context, investing in renewable energy technologies will help green project investors solve this problem.WOS:0007974148000012-s2.0-8513083050
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