İİBF - Makale Koleksiyonu | İşletme Bölümü / Department of Management

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https://hdl.handle.net/11729/783

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Trading volume and stock market volatility: evidence from emerging stock markets
(LLC CPC Business Perspectives, 2009-01-15) Gürsoy, Güner; Yüksel, Aslı; Yüksel, Aydın
Based on the 'mixture of distribution' hypothesis, this paper investigates the relationship between trading volume and conditional volatility of returns by using 12 emerging stock market indices over the period between January 2000 and August 2006. The results show that when total trading volume is included in the conditional volatility equation as a proxy for information flow, a moderate level of decline in volatility persistence was observed only for two stock markets. In four stock markets the decline in conditional volatility persistence is very small. On the other hand, for the remaining markets, total trading volume is a poor proxy for information flow. The findings are consistent with the findings of prior research, which suggest that volume may be a good proxy for stock-level analysis, but not for market-level analysis. Furthermore, following Wagner and Marsh (2005) and Arago and Nieto (2005) the relationship between unexpected trading volume (surprise trading volume as an alternative proxy for information flow) and conditional volatility is analyzed. The findings illustrate that for most of the markets, the relationship between surprise volume and conditional volatility is statistically significant.
Informal employment in Turkey
(İstanbul Üniversitesi, 2011-01-27) Dereli, Toker
This article examines the informal labour market in Turkey. Following an analysis of the major causes of the informal economy and informal (unregistered) employment, it endeavors to investigate the adverse effects of informal employment on workers, employers and the economy in general, together with the measures to combat its expansion as well as public policies which should be implemented to eradicate it. In trying to shed light on the basic reasons for the emergence of informal employment, arguments raised in favor of its existence are also dealt with. While referring to the difficulties encountered in the fight against informal employment, the article aims to emphasize that its adverse consequences outweigh the possible benefits, construed to mean that serious efforts are needed to combat unregistered employment in Turkey.
Endüstri ilişkileri ve çalışma hukuku alanında karşılaştırmalı araştırmalar ve yöntem
(İstanbul Üniversitesi, 2010-10-08) Dereli, Toker
Karşılaştırmalı endüstri ilişkileri ve çalışma hukuku alanının Bölümlerimizde en azından seçimlik bir ders olarak okutulmasında çeşitli yararlar vardır. Bu dersin içeriğini değişik ulusların is hukuku ve endüstri ilişkileri uygulamaları hakkında ayrıntılı bilgilerden hareketle sistemler arasındaki benzerlik ve farklılıkları tahlil etmek, kendi sistemimizi bu bilgilerin ışığında değerlendirmek ve ulusal sınırları asan trendlere ve global gelişmelere ilişkin sonuçlara ulaşmak olarak tanımlayabiliriz. Konunun önemi küreselleşme ve AB gibi bölgesel entegrasyonlara bağlı olarak daha da artmıştır. Ancak karşılaştırmak yaklaşımlarda ilginç ve önemsenmesi gereken tartışma noktaları vardır. Karşılaştırmalı araştırmalar sayesinde kendi ulusal sistemimizin zayıf ve güçlü yönlerini daha iyi değerlendirebiliriz. Belli ülke uygulamaları kendi sistemimizde yapacağımız yasal düzenlemelerde bize yararlı ipuçları sağlayabilir. Bu karşılaştırmalar sonucunda belirli modellere ait hipotezleri test etmek ve bazı genellemelere ulaşmak suretiyle endüstri ilişkileri alanında “teori” geliştirmemiz mümkün olabilir. Modeller ve teori gelecekteki olası gelişmeler hakkında önemli ipuçları sağlayabilir. Araştırma bulguları ulusal ve çok uluslu işletmeler, uluslararası sendikalar ve yasa koruyucular için yararlanabilecekleri bir kaynak oluşturabilir. Ancak sadece kural ve kurumların mukayesesi etkinlik ve yararlılık açısından sorunlar doğurabilir. Daha doğru olan bu kurumların işlevlerini mukayese etmektir. Ortak bir plana dayanılan ülke çalışmaları (yatay yöntem) yapmak belki gereklidir, ancak yeterli değildir. Daha yararlı olan yatay yaklaşımın veri ve bilgilerden hareketle belirli boyutların, örneğin (istihdam güvencesi, yönetime katılma, uyuşmazlık çözüm yöntemleri, vb. gibi boyutların) derinlemesine incelenmesine yönelik (dikey yöntem) karşılaştırmalar yapmaktır. Uluslararası Çalışma Örgütü (ILO) ve Avrupa Birliği standart geliştirirken bu ikinci yöntemi kullanmaktadır. Karşılaştırmalı yaklaşımdan yasama faaliyetinde yararlanma amacı izlenirken dikkat edilmesi gerekli önemli nokta yabancı düzenleme ya da uygulamanın ulusal kültüre “transfer edilebilirliği” sorunudur. Yabancı bir yasa ya da kuralın benimsenmesinde başarı, her şeyden önce bunun kabul eden ülkenin ulusal kültür ve koşullarıyla asgari bir uyuma sahip olmasına bağlıdır.
Prof. Dr. Cumhur Ferman Hoca'mızın anısına
(İstanbul Üniversitesi, 2010-10-08) Dereli, Toker
Profesör Cumhur Ferman Hocamızı İstanbul Üniversitesi İktisat Fakültesi’nde göreve başladığı 1974 yılında tanıdım. Daha önceleri Ankara Üniversitesi Siyasal Bilgiler Fakültesi’ndeki başarılı öğretim üyeliği ve dekanlık dönemlerine ilişkin olarak ismini ve ününü kuşkusuz işitmiş, örneğin Boğaziçi Üniversitesi’nde çalıştığım yıllarda eski asistanı Prof. Dr. Nuri Uman’dan onun hakkında birçok şey dinlemiştim. Cumhur Ferman Hocaya yakınlığım İktisat Fakültesi’nde İşletme Bölümünün başkanlığını üstlendiği 1974-1983 döneminde olduğu kadar İ.Ü. Siyasal Bilgiler Fakültesi’nde öğretim üyeliği yaptığı 1983-1993 arası yıllarda da artarak devam etti. Cumhur Hoca 1985-1993 yılları arasında üç dönem İ.Ü.Siyasal Bilgiler Fakültesi’nin dekanlığını yaptı. Ayrıca benim İ.Ü. İktisat Fakültesi’nden 2003 yılında emekli olmamdan sonra da, kısmen kader ve tesadüf eseri olarak, ama daha çok onun girişimi ve daveti sonucu, kendisinin o dönemde mütevelli heyeti başkanı olduğu Işık Üniversitesi’nde Cumhur Ferman Hoca ile bir süre daha aynı çatı altında çalışmak olanağına kavuştum. Bunun gibi, İstanbul Üniversitesi’ndeki görev yıllarımın bir bölümünde Rektör’üm olan Sayın Prof. Dr. Bülent Berkarda ile Işık Üniversitesi’nde de bir süre beraber olmak bana mutluluk vermiştir.
5G and banking
(PressAcademia, 2021-12-31) Teker, Suat; Teker, Dilek; Orman, Irmak
Purpose- Technological developments in mobile telecommunications have evolved immensely after the transition from analog technologies that were widely used in 1980s to digital technologies connecting to globe with wireless cellular technologies. This study intends to review telecommunication technologies starting 1970s (1G technology) through 2020s (5G technology) and analyze the expected effects of 5G technology on the future of banking sector. In addition, it is envisioned how 5G technology will shape the future of the banking industry. Methodology- The study is conducted by having a comparative review of digital technology developments in the last 50 yearsThis study examines the effects of developments in communication technologies on the banking sector and banking services. The research design of this study is the relationship between the advancements in telecommunication technologies and the future of banking sector. The following section cover the comparison of 1G-2G-3G-4G-5G Technologies. Findings- 5G banking featuring video communication, data protection and digital wallets will create a permanent shift for banking customers and their habits. Globally, bank customers are adopting to digital apps as their primary touchpoint for their banks and this transformation will change the structure of bank branches as well as financial services industry. As a result of the analysis, it has been observed that an important innovation and structural transformation period has been entered in the banking sector with the use of 3G and 4G compared to the year before 2000, which we define as traditional banking era. Conclusion- With the wide use of 5G technology after year 2022, the banking sector is expected to enter a new and disruptive restructuring and service innovation. 5G is expected to carry the banking industry to another level where automation and machine-to-machine communication act as a game changer.
Market risk premiums in BIST 100 in the Covid era
(PressAcademia, 2021-12-31) Teker, Suat; Teker, Dilek; Demirel, Esin
Purpose- Capital Asset Pricing Model (CAPM) is the most widely used and popular method in analysis of investment projects, stock valuation, firm valuation, mergers and acquisitions, initial public offerings and secondary public offerings. The determination of market risk premium is one of the most important inputs in the application of this model. The determination of market risk premium for the Turkish market has not deeply studied in the literature so far. This study intends to calculate the market risk premium for the Turkish Stock Market with a special emphasis on the Covid-19 era. Methodology- The monthly data from the Reuters Database are collected for the BIST100 and 17 different sectoral indexes for the years of 2019 and 2020. Moreover, the monthly average short term interest rates on the Turkish Treasury Bonds are obtained from the database of Central Bank of Turkey for the years of 2019 and 2020. Based upon the historical observations, the market risk premium is defined as the difference in between the market index returns (BIST100 and 17 sectoral indexes) and the average short term interest rates on monthly basis. Findings- The market risk premiums measured on BIST100 index are about 10% in 2019 and 20% in 2020. The market risk premium is doubled in the Covid era. The volatilities of BIST100 index are 7.86% in 2019 and 8.15% in 2020. The volatility of market risk premiums are also significantly increased in the Covid era. Conclusion- Covid era has significantly increased the market risk premiums and volatilities of the Turkish market. The results of this study may be used as a reference study for local and international financial institutions, valuation industry and trade firms and academics for an approximation of market risk premium in the Covid era.
Digital payment systems: a future outlook
(PressAcademia, 2022-07-30) Teker, Suat; Teker, Dilek; Orman, Irmak
Purpose- This study examines the development of digital payment systems with the evolution of communication technologies, financial institutions and fintech companies. Also, this study analyzes the expected effects of developing payment systems and fintech applications. Methodology- The study defines different types of digital payment systems, compares general characteristics of digital payments, provides a timeline of developments for digital payment systems and compares most used digital payment applications. Findings- The payments market is changing in line with consumer behavior. Cashless economies, mobile banking, instant payments, digital commerce, and the growing impact of regulatory agencies are a few trends affecting the payments market. Contactless payments also make the payment process easier and more convenient for consumers who benefit from shorter lines, cash-on-hand issue elimination, and faster moving queues.The Asia-Pacific region is anticipated to witness significant growth in the market such as China and India. Digital and mobile wallets account for 58% of regional e-commerce payments in the region and are expected to reach 68.2% by 2023. The e-commerce sector is witnessing a spike in demand as consumers order essential items such as food and clothes through e-commerce websites, where most consumers prefer the digital mode of payment.Transition towards the cashless economy, emergence of new online financial institutions, a decentralized monetary governance with the adoption of blockchain and cryptocurrencies are envisioned. Advancements in payment technologies as well as digital payment systems adoption will create momentum and create further investments towards digitalization of monetary exchange. Conclusion- It is concluded that evolution of digital payment systems will extend convenience, return, convergence, cross-border and timelimitless transaction. Inclusion of the unbanked is expected to drive growth and create new opportunities. There is a clear transition towards a cashless economy with the increasing adoption of digital payment systems by all spenders. Speed, privacy, convenience, security and decentralization will mean a wider inclusion for all global citizens; even including some unbanked population. Decentralization and blockchain will mean a blur in distribution of wealth, some money leaving the traditional banking systems. Digital payment systems provide a wide range of transaction options to its users; swiped credit cards, electronic checks, mobile wallets and contactless payment. By 2050s, the circulation of physical money is expected to vanish, leaving its place to virtual currencies changed on digital platforms.
Digital transformation in businesses: the process and its outcomes
(PressAcademia, 2022-07-30) Teker, Suat; Teker, Dilek; Örendil, Emre
Purpose- The purpose of this study is to serve as an extensive outlook about digital transformation. Its content comprises the elements of digital transformation, the ways of adapting to digital transformation, reasons for failure, means of digital transformation, and insights and discussions on new business environment. Methodology- In this study, a comprehensive literature review is followed to learn about the current business circumstances regarding digital transformation and have a deep understanding on the previous studies conducted about digital transformation. Findings- The literature review reveals that digital transformation has provided positive impract on businesses at different levels. Although challenges against digital transformation may arise, they can be tackled if the nature of digital transformation is understood well. The success of digital transformation is dependent on numerous factors from different aspect which should be studied carefully before and during the adoption of digital transformation. Conclusion- It may be concluded that the COVID-19 pandemic has accelerated the digital agenda of businesses. At first, it should be understood that digital transformation is not a mere upgrade of technology or technical equipment within an organization but requires time, curiosity, creativity, recognition of opportunities, and cultural transformation. A successful adoption of digital transformation requires the recognition of means of digital transformation, the steps for adaptation to digital transformation, the analysis of failure, the outcomes of digital transformation. The recent evolutions related to digital transformation is evident in different aspects of business. The most recent observed changes in businesses are required skills of employees, organisational culture, business models, and customer relationship management practices.
Digital transformation and universities
(PressAcademia, 2022-07-30) Teker, Suat; Teker, Dilek; Tavman, Emine Başak
Purpose- This study aims to examine how digitalization has affected and changed higher education. It focuses on the current situation of universities and their current processes and what they need to do to become digital. It aims to present a roadmap for universities to integrate and organize these important changes into their strategies by examining the digital transformation that affects the vision of universities. Methodology- The study employs a literature review using secondary data analysis. Findings- The analysis reveals that the role of universities in many aspects such as society and economy has changed and is expected to change disruptively over the next decade. Universities need to make a differentiation through emerging business models in such a competitive higher education sector. Higher education institutions have to adapt to technological changes for sustainabilty. The pandemic dramatically accelerated the pace of technological adoption worldwide. The drivers of digital transformation in universiteis can be summarized as the increase compteteiveness, user experience and agility while reduction in operating expenses. Conclusion- It may be concluded that a university should be part of present technological trends and include digitalization in their strategies to be competitive in the future. Universities need to focus mainly on exploring more innovative measures to create technology development centres through research to deal with skills shortages. Universities should support those academics who lead the improvement of digital skills and innovative teaching methods, promote digital literacy in the academia and encourage the use of learning platforms. It is important to set a clear policy to adopt digital age in higher education. Universities will be competing globally for students, academic staff and funding. Adoption and implementation of new technologies in universities are inevitable.
Financial performance ranking of airlines in the Covid-19 era
(PressAcademia, 2021-12-31) Teker, Dilek; Teker, Suat; Çobandağ, Melike
Purpose- The purpose of this study is to give rankings of the top 20 airlines in the world according to some financial performance indicators for the time period between years 2018 and 2020. Additionally, this study will highlight some of the financial performance indicators of this top 20 airline companies during the COVID-19 era in 2020. Airline industry is very important for modern society and it has a crucial role for globalization and businesses by connecting regions, promoting global trade and tourism and hence enabling economic and social development. Over the last two decades, the troubled airline companies were often on news delebrating financial difficulties, layouts and distrupted scheduled flights. Many well-known airline companies needed financial rescue and either received government fundings or seeked consolidation or a partnership. COVID-19 also had a crucial impact on the deterioration of the airline industry due to quarantinas and shutdowns for travel and business. Because of these reasons, it is very important to see the rankings of the top 20 airlines in the world and indicate some of the financial performance measures of these companies during the COVID-19 era. Methodology- In this study, first the top 20 airlines of the world was listed by ranking the 111 public airline companies in the world according to their total assets in 2020. The data was gathered from the REUTERS database. From again the REUTERS database, total assets, total equity, total revenue, net income, total short-term liabilities and total long-term liabilities of this 20 airline companies was obtained in terms of USD for the period between years 2018 and 2020. In addition, the number of employees and the number of aircrafts data was gathered to show some operational indicators of these same airline companies for the same term. Then the rankings of this top 20 airline companies was made considering all of these indicators and the change in the place of the rankings of airlines between years 2018 and 2020 was indicated. In this study, it was also showed whether the ranking of the airline companies according to financial performance differed in the COVID-19 era in 2020. Findings- The analysis of this study reveals that although the largest asset size was reported by Delta Airlines in 2020, the highest revenue was generated by American Airlines. On the other hand, the highest number of aircrafts were employed by American Airlines in 2018, 2019 and 2020, whereas the highest number of employees worked for Lufthansa in the same years. Although American Airlines reported to gain the highest amount of total revenues in 2020; Cathay Pacific Airlines was ranked as the number one airline company in the same year if revenue per employee and if revenue per aircraft were considered as the performance criteria. None of these airlines was ranked as one of the top three performers considering net income for the year 2020, which was the COVID-19 era. The change in the rankings of the top 20 airlines according to net income in 2020 clearly showed that in the COVID-19 era, the financial performance of the airline companies was hit hard by the economic shutdowns. Conclusion- Based upon the findings of the analysis, it may be concluded that different financial indicators must be considered together instead of solely considering total assets, total revenues or net income to analyze financial performance of the airline companies. As it was also stated by the related literature, both operational and financial indicators are important in the performance measurement of airline companies. The financial performance of the airline companies influences short and long term company decisions as well as it shapes strategic planning. Hence, a comprehensive financial performance measurement must be employed in strategic planning of airline companies.
Sectoral market risk premiums in Turkey
(PressAcademia, 2022-07-30) Teker, Suat; Teker, Dilek; Demirel, Esin
Purpose- This empirical study aims to measure the sectoral market risk premiums in the Turkish stock market for the period of 2016 and 2021 and also estimate the sectoral market risk premiums for the years 2022, 2023 and 2024. Capital Asset Pricing Model (CAPM) is the most widely used and popular method in the analysis of investment projects, stock valuation, firm valuation, mergers and acquisitions, initial public offerings, and secondary public offerings. The market risk premium in CAPM is defined as the the difference in between expected market returns and interest rates. The determination of market risk premium is one of the most important inputs in the application of the CAPM. This study intends to calculate the market risk premiums and volatilities for the sectors of Borsa Istanbul for the periods of pre-Covid (2016-2017-2018) and in the Covid-19 era (2019-2020-2021). Methodology- The monthly data from the Reuters Database are collected for the BIST100 and 17 different sectoral indexes and short-term interest rates between the years 2016 and 2021. A total of 1296 observations are obtained. Based upon the historical observations, the market risk premiums are defined as the difference between the market index returns (BIST100 and 17 sectoral indexes) and the average short-term interest rates on monthly basis. Then, using the ARIMA forecasting method, the market risk premiums are estimated for the years 2022, 2023, and 2024. A total of 576 data points are forecasted. Findings- The average risk premium on the BIST100 index is about -2.44% for the pre-Covid era and 14.01% for in-Covid era. The market risk premiums sharply increased from the pre-Covid period to the Covid period. The average volatility on the BIST100 index is about 0.23% for the pre-Covid era while 0.34% in the Covid era. The volatility of the market returns also incresed significantly. Moreover, the Cusum Square Test results point a structural break in the Covid-era. The ARIMA estimates of market risk premiums are 1.87% for 2022, 0.43% for 2023 and 0.42% for 2024. THe ARIMA estimates of volatilities are 0.70% for 2022, 0.72% for 2023 and 0.71% for 2024. Conclusion- The empirical evidence strongly support a structural change in the Covid era with higher market risk premiums and volatilities. The forecasted market risk premiums for the next three years show a diminishing trend while the forecasted volatilities show high and persistent level.
Why invest globally in family firms?
(PressAcademia, 2022-07-30) Teker, Suat; Teker, Dilek; Demirel, Esin
Purpose- Family firms have a significant economic role in many countries around the world. Family firms make a significant contribution to World GDP and employ a significant part of the global workforce. The scope of this study covers the top 25 largest and publicly owned family firms announced by Ernst & Young’s 2021 Report for Family Businesses. These 25 family firms generated more than 2 trillion USD and employed 6.5 million in 2021. This empirical study aims to investigate the excess stock returns of family firms over the related country stock market indexes and the risks (betas) for the period between 2002 and 2021. Therefore, this study explores the question of “why invest globally in family firms and whether this investment pays off with higher returns and less risk”. Methodology- The World's Largest Family Companies" list is published every other two years by Ernst & Young and the last issue was published in 2021. The world’s largest family companies list includes both private and publicly owned family firms. This study employs 25 world’s largest family firms after the exclusion of privately held family firms. The monthly stock prices of family firms, related country stock market index values, and global stock market index values are obtained from Refinitiv Eikon (Reuters) database for the period between 2002 and 2021 (20 years). Therefore, a total of 9120 observations are extracted for this empirical study. Eviews-10 is utilized for all econometric analysis. Findings- This study investigates whether an individual or intuitional investor can earn more than the average return of the stock markets by investing in publicly traded family firms meanwhile exposing less risk. The empricial results reveal that Maersek shows 354% (beta of 1.18) excess return over the 20 year period and followed by Hanwha with a 335% (beta of 0.69) excess return. Later, all family firms are grouped based on country of headquartered and 7 country portfolios are formed. The highest excess returns are provided by South Koean portfolio (an excess return of 189% with a beta of 0.83) and it is followed by Indian portfolio (an excess return of 174% with a beta of 1.0). Finaly, a best performer portfolio is formed by the 10 family firms with highest excess returns. This portfolio provides a 131% excess return with a beta of 1.18 over 20-year peirod. Conclusion- The empirical results show that the individual firm returns and portfolio returns of family firms are higher than the returns of the stock market indexes. Those who invest in family businesses get higher returns with less risk. Investments in publicly traded family firms pay off.
Performance of airlines: topsis analysis
(PressAcademia, 2022-07-30) Teker, Dilek; Teker, Suat; Polat, Ezgi
Purpose- Airline industry is very important for modern society and has a crucial role for globalization and business development by connecting regions, promoting global trade and tourism and hence enabling economic and social development. Over the last two decades, the troubled airlines were oftenly on news delebrating financial difficulties, layouts and distrupted sceduled flights. Covid-19 also has a crucial impact on the deterioration of the industry due to quarantinas and break downs for travel and business. This empricial research intends to analyse and rank the financial performance of the top 11 airlines in the Word for the periods of 2019-2020-2021 (Covid era) and also group and rank these airlines as US Airlines, European Airlines and Chinese Airlines. Methodology- This study employs TOPSIS method. 11 biggest airline companies are selected by the total revenue generated in 2021. A total of 18 financial indicators are used to measure the profitability, liquidity, financial structure and operational efficiency for the period of 2019- 2021. Utilizing a TOPSIS analysis, the performance scores of these airline companies are calculated and a ranking is determined according to these scores. Findings- United Airlines, Delta Airlines and Southwest Airlines are the top performers in 2019. These airlines have a big drop in 2020 and their performance ranks are 8, 10 and 7, respectively. The best performer in 2020 is the Turkish Airlines. Also, United Airlines and Southwest Airlines show a fast recovery in 2021 by ranking 2 and 1, respectively. When performance ranking is applied for the groups of companies (namely; USA based, Europe based and China based companies), the USA based group is the best performer in 2019, the worst performer in 2020 and the second best performer in 2021. Meanwhile, China based group are the best performer in 2020 and 2021. Conclusion- This study shows that the Covid era has affected profitability and operational efficiency of airline companies significantly. As a result of the study, it is observed that China based airline companies managed the Covid era better than the USA based and European based airline companies.
Public Private Partnership projects: Eurasia Tunnel
(PressAcademia, 2019-07-30) Kaptan, Aşkın Kaan; Teker, Suat
Purpose- Governments perform and observe various services and investments via various methodologies in several sectors such as transportation, health, education for the prosperity of the citizens. Public-Private-Partnership (PPP) model is a commonly applied method by Turkish Government recently due to financing and operational advantages. The main purpose of the study is to understand the Fundamentals of a PPP Project and compare international examples and principles with a case analysis of the Eurasia Tunnel. Methodology- PPP fundamentals and the application process are defined in the study with exploratory research methodology. According to the recommended structures, process cycle and process applications, comparative case study methodology is used to determine the similarities between theoretical knowledge and practice. Findings- As a result of the comparison study the similarities and detailed information are provided about the case study. Also, the additional benefits of the project mentioned in the case study is determined. Conclusion- A successful PPP Project example and its fundamentals are determined according to the case study. With the help of additional benefits of the project, a revaluation approach to be considered for PPP Projects for the future studies.
Industrial revolutions and its effects on quality of life
(PressAcademia, 2019-07-30) Koç, Tayfun Çağlar; Teker, Suat
Purpose- This paper intends to put forward the historical perspectives of industrial revolutions and analyze the effcets of revolutions on the quality of life. Methodology- This research uses a review and analysis approach for the historical evolment of industrial revolutions in general. Findings- All industrial revolutions strongly affected the quality of life of people. However, the industry 4.0 has completely changed the way of living for every single paty, e.g. businesses, governmets, people. Conclusion- The new definition of internet-of-things looks to rule the new order of competetiveness in the World. The jobs have been recently created we never imagined ten years ago. Most jobs have started to disappear we never thought about. Technological innovation and advancement activities have a significant impact on international competitiveness.
Dolaylı vergilerin Türk vergi sistemindeki yeri ve gelişimi
(PressAcademia, 2019-07-30) Bal, Barış; Teker, Suat
Amaç- Bu çalışmanın amacı, Türk vergi sisteminde dolaylı vergilerin konumunu belirlemektir. Dolaylı vergilerin toplam vergi gelirleri içindeki belirlerken, çeşitli ülkelerle karşılaştırmalar yapılmış ve dolaylı vergilerin diğer ülkelerdeki uygulama şekilleri gözden geçirilmiştir. Yöntem- Araştırmada dolaylı vergilerle ilgili istatistiki verilerden yararlanılarak, sonuca ulaşılmaya çalışılmıştır. Ayrıca toplanan vergilerin kullanılma alanları da araştırılmıştır. Bulgular- İstatistiki veriler resmi kurumların paylaşımlarından ve web sitelerinden elde edilmiştir. Elde edilen verilerin karşılaştırılmasıyla, anlamlı sonuçlar ortaya çıkmıştır. Sonuç- Yapılan araştırma sonucunda, Türkiye’de dolaylı vergilerin çok yoğun bir şekilde kullanıldığı gözlemlenmiştir. Diğer gelişmiş ülkelerle karşılaştırıldığında, bu yoğunluğun kademli olarak azaltılması ve dolaylı vergilerin bireyler üzerindeki olumsuz etkilerinden arındırılması önerilmektedir.
İç denetimde hile tespiti: örnek olay çalışması
(PressAcademia, 2019-07-30) Kayıkçıoğlu, Salih; Teker, Suat
Amaç- Bu araştırma, işletmelerinde meydana gelebilecek hileleri önlemede iç kontrol sisteminin etkisini ortaya koymak amacıyla yapılmıştır. Bu bağlamda, iç kontrolün hileleri önleme arasında nasıl bir ilişki olduğunu tespit etmeye çalışılmıştır. Yöntem- Bu amaca ulaşmak için, hile ve hata unsurlarının dikkatlice değerlendirmesi yapılıp, hilenin oluşma şartlarından yola çıkılarak, bir vak’a incelenmesi yapılmıştır. Bulgular- Öncelikle, hileli bir durumun ortaya çıktığı tespit edilmiştir. Devamında ise, iç denetçi tarafından hile olması ve bu hilenin oluşması için gerekli şartlar arası ilişki gözlenmiştir. Sonuç- Hilenin oluşması için gerekli ve klasik olarak bilinen hile üçgeninin tüm evreleri bu örnek olayda gözlenmiştir.
Türkiye’de Mali Müşavir olma süreci
(PressAcademia, 2019-07-30) Kocaöz, Yasemin; Teker, Suat
Amaç-Türkiye’de muhasebe kelimesini duyduğumuzda ilk akla gelen devlet, vergi ve paradır. Muhasebe işlerini yürüten kişiler de muhasebecilerdir. Muhasebecinin unvanının; Serbest Muhasebeci, Mali Müşavir veya Yeminli Mali Müşavir olmasının bir önemi yoktur. Sadece muhasebecidir. Muhasebeci her ay hizmet karşılığı ücret alır, bundan dolayı müşteri muhasebecisini elemanı gibi görür ve herhangi bir vergi ödemesi çıkmasını istemez. Bir vergi ödemesi çıkarsa bunun sorumlusunu muhasebeci olarak görür ve kendisini zarara uğrattığını düşünür. Yöntem- Bir meslek mensubu bu unvanlara sahip olabilmek için birçok aşamadan geçerek, yetkinlik kazanır. Muhasebe meslek mensupları üç guruba ayrılırken, bu üç gurubun yasal unvanları Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirdir.(SM, SMMM, ve YMM) Bulgular-Üniversite eğitiminden başlayarak, stajyerlik, sonrasında yeterlik sınavları ve ruhsat alma süreci sonunda acaba meslek mensupları hak ettiklerisaygınlığı görebiliyor mu? Meslek mensupları geçmişten günümüze, mesleki anlamında kendini geliştirmektedir. 1993 yılında Tek Düzen Muhasebe sisteminin yürürlüğe girmesi, bilgisayarlarlı muhasebe sistemlerinin yaygınlaşmasıyla birlikte, bu meslek daha da teknik bir yapıya geçmiştir. Sonuç- Meslek mensupları müşterilerine iyi hizmet verirken, aynı zamanda devlet ile aralarında adil bir köprü görevi de üslenmektedir. Bu süreçlerde yaşanılan zorluklar, mücadeleler ve çözüm yolları, kadın meslek mensuplarının mesleğe katılımı, kadın olarak yaşadıkları zorluklar ve katkıları merak konusudur. 100 meslek mensubu ile yapılan bir anket ile bu sorulara v-cevap aranmıştır.
How much wealth Covid-19 cretaed for rich people
(PressAcademia, 2021-07-30) Teker, Suat; Danon, Murat
Purpose- This research aims to explore the COVID-19 pandemic’s effect on global wealth distribution and wealth accumulation for the rich Methodology- An analytical appproach is employed. The study covers the followings; the pandemic’s timeline and related statistics, the pandemic’s effect on wealthy individuals, the pandemic’s effect on global poverty and the pandemic’s effect on society. Findings- Year 2020 can be considered as a year of global catastrophe. The unemployment rate and poverty have risen while world GDP declined by 4.3%. The previously depicted changes in the pattern of global wealth distribution have and will have numerous repercussions for the World’s social order as shown by a deterioration in the global democracy index of about 2%, s deterioration in the quality of education especially concentrated in less developed countries affecting 1.6 billion students, a rise in food insecurity in the developing world due to poverty and supply chain disruptions, a global decline in human rights especially due to lockdown restrictions, a global decline in gender equality with drastic rises in domestic violence, a global increase in popularity of xenophobic far right movements. Conclusion- Wealth inequality in the world rose drastically during the pandemic. UHNWI and billionaire wealth reached all time high representing a higher percentafe of global GDP than ever. Wealth inequality is forecasted to rise further in the coming years. As inequality increased, major social issues are expected to rise, e.g. democracy is in decline, extremism is on the rise, human rights are in decline, and food security is in decline. As inequality continues to rise, it is expected that social cohesion will continue to deteriorate for the globe. The number of billionaires increased from 2604 in 2018 to 3288 in 2020 while the wealth of billionaires accumulted to 11.4 trillion USD in 2020 from 8.6 trillion USD in 2018. The wealth of 10 richest people increased by 52% in the period of 2019-2020. As a final word, the poor got poorer and rich got richer during the pandemic.
Uluslararası Finansal Raporlama Standartlarına (UFRS) genel bakış ve Vergi Usul Kanunu (VUK) ile UFRS arasındaki uygulama farklılıkları
(PressAcademia, 2022-07-30) Özer, Merve; Teker, Suat
Amaç- Bu çalışmanı amacı, UFRS ve VUK arasındaki farklılıkları açıklamak, VUK ve UFRS’ye göre finansal tabloların nasıl sunulduğuna dair bilgi vermek ve iki çerçevede teorik ve uygulama farklılıklarının belirtilerek, finansal tabloların sunumunu uygulamalı olarak göstermektir.. Yöntem- Bu araştırma kapsamında, bilanço ve gelir tablolarının hesap bazında VUK ve UFRS uygulamaları açısından detaylı olarak açıklanarak, UFRS kapsamında düzeltme ve sınıflama kayıtları yapılmış ve finansal tablolar gercek hayattan alınmış bir firma için yeniden üretilmiştir. Bulgular- Her ülkenin kendi kurallarına göre hazırladığı finansal tablolarının genel geçerliliği, UFRS'ye göre hazırlanan finansal tabloların genel geçerliliğine kıyasla daha düşüktür. UFRSye göre hazırlanmış mali tablolar, tek bir uygulama bütünlüğü ile standardize şekildedir. Sonuç- UFRS'nin uygulanması ile ülke, şirket veya lokasyon farkı gözetmeksizin tüm finansal tablo okuyucularının tek bir standart, tek bir çatı altında toplanması ve raporlamayı aynı şekilde yorumlaması sağlanmaktadır. Böylece, finansal tabloların kullanıcıları açısından piyasalarda güveni, şeffaflığı ve istikrarı artıracaktır.

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