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Ethics on Accounting Education: A Research of Ethics Perception on Vocational High Schools Students

Posted on Saturday April 18th, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Ethics on Accounting Education: A Research of Ethics Perception on Vocational High Schools Students
Author(s):	Gönül İpek Alkan
Volume:	6
Number:	2
Year:	2015
Page:	113-125
ISSN:	1309-2448

Abstract

Ethical behavior of the accountants is important to maintain the public confidence. The objective of this study is to determine the ethical values of accounting students according to some variables. 724 students joined the research Project. Research were asked by survey technic. The Ethical Perception levels of the students were determined by applying them the research data Mann-Whitney U and Kruskal-Wallis techniques. The level of 0,05 was determined statistically in the findings. According to the results, there is a meaningful difference at the Ethical Judgement levels of the students according to some variables. According the research results levels of ethical perceptions of female students higher than male students. Ethical perceptions are affected by the level of income. The family income level increases ethical perception is decreasing. Father’s education does not affect students’ perception of ethics but mother education affects student’s perception of ethics. The mother education increases ethical perception is decreasing.

Keywords:

Ethics, professional ethics, accounting professional ethics, accounting education, perception of ethics

JEL Classification:

M41, M53

Full Text ( ↓ 2701)

The Fiscal Costs of Banking Intervention in the Eurozone

Posted on Saturday April 18th, 2015Monday May 4th, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	The Fiscal Costs of Banking Intervention in the Eurozone
Author(s):	Derya Yılmaz, Dilek Murat
Volume:	6
Number:	2
Year:	2015
Page:	91-112
ISSN:	1309-2448

Abstract

This study aimed to reveal the fiscal cost of banking interventions in the Eurozone. To this end, firstly, the theoretical underpinnings of a banking crisis and its management policies are explained, then the policies used in the Eurozone and their costs are analyzed in detail. For analysis of banking interventions on budgets, Multidimensional Scaling (MDS) Analysis was used to see similarities and dissimilarities between countries. Two important conclusions emerged. First; countries that have faced a systemic banking crisis (Germany, the Netherlands and Ireland) were dissimilar from the group as a whole from the beginning of the financial crisis. After a sovereign debt crisis, the indebted countries were also affected and disintegrated (Greece and Spain). The second was that the net budgetary impact of these measures was found to be smaller than anticipated but the rise in gross debt was considerable in some countries. Furthermore, in those countries, contingent liabilities posed a threat for future public finances. In order to minimize the fiscal cost of a banking crisis, union-wide crisis management and institutions should be established. This calls for the completion of The Banking Union.

Keywords:

Banking crisis, banking crisis management, fiscal cost of banking crisis, MDS Analysis

JEL Classification:

G01, G21, H12

Full Text ( ↓ 2358)

Relative Deprivation and Inter-regional Migration: The Turkish Case

Posted on Saturday April 18th, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Relative Deprivation and Inter-regional Migration: The Turkish Case
Author(s):	Pınar Narin Emirhan
Volume:	6
Number:	2
Year:	2015
Page:	79-89
ISSN:	1309-2448

Abstract

Relative deprivation hypothesis asserts that the individuals’ migration decisions are affected not from their absolute income levels, but from their relative position to the reference group living in the same region. The aim of this study is to test the validity of the relative deprivation hypothesis for Turkey. In other words, the study aims to analyze the effects of regional inequalities on inter-regional migration flows. In the study, the determinants of inter-regional migration flows are analyzed for the regions defined at the İBBS 1st level. Inter-regional migration flows are calculated by Turkish Statististical Institute and are only available for the 2008-2012 period, so the study covers this period. The findings of this study reveal that, inter-regional migration flows are not affected by regional inequalities in Turkey, but absolute income level is important.

Keywords:

Relative deprivation, migration, Gini coefficient, per capita GDP, panel data

JEL Classification:

D31, J61

Full Text ( ↓ 2443)

Public Opinions in Obesity Tax: A Field Research in Turkey

Posted on Saturday April 18th, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Public Opinions in Obesity Tax: A Field Research in Turkey
Author(s):	Yaşar Ayyıldız, Yunus Demirli
Volume:	6
Number:	2
Year:	2015
Page:	59-78
ISSN:	1309-2448

Abstract

The threat generated by obesity is increasing in terms of health of both individuals and society day by day. States are using different tools in fighting against this threat. One of these tools is taxing obesity. In fighting against obesity, in order to protect health, while there are tax proposals and practices in different names and subjects, Obesity Tax” is used as a generic name. We conducted a field questionnaire study applied all around Turkey, in order to measure the public opinion related with “Obesity Tax” that probably would be applied in Turkey. In this paper it is determined that public believe the necessity of fighting obesity; however, this struggle must be based on non-tax instruments because they have concern the tax might be applied for the fiscal purposes. According to results of the study, we offer specifically to the policy makers that regulative, public supported, efficient and unique “Obesity Tax” must be implemented, but, such tax revenues must be spent for fighting against obesity or subsidies for healthy products.

Keywords:

Obesity, Obesity tax, fighting against obesity, tax policy

JEL Classification:

I18, H20, H29

Full Text ( ↓ 2534)

Fight Against Tax Competition in the EU and the Effects of Tax Policies Implemented in the EU During the 2008 Global Financial Crisis on Tax Competition

Posted on Saturday April 18th, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Fight Against Tax Competition in the EU and the Effects of Tax Policies Implemented in the EU During the 2008 Global Financial Crisis on Tax Competition
Author(s):	Erdal Eroğlu
Volume:	6
Number:	2
Year:	2015
Page:	39-58
ISSN:	1309-2448

Abstract

Globalized economy has brought about many economic and political problems in both national and international fields. One of the most significant results of globalization is that it has removed boundaries and reduced time and space related costs preventing international capital from moving towards areas where it can increase its value. This change, which is positive considering revaluation and profit increase in global capital, has caused normlessness and led to a process blocking international competition, which may most of the time result in national and international economic crises. Countries have, thus, started to introduce tax policies that would attract global capital. This problem has conceptually been handled in fiscal literature as international tax competition. Recently its harmful aspects have also been included in the discussions. In this context, national authorities as well as international institutions such as European Union and OECD have been working on projects to prevent harmful tax competition. Yet, globalization and financialization of economy have made countries more dependent on international capital. It is conflicting that countries are making new regulations to prevent harmful tax competitions while they are also creating an environment where they can promote global capital to avoid possible financial crises. This conflict was clearly observed in European Union during the 2008 global crisis. This study reveals the conflict between tax policies applied by EU to overcome the 2008 global financial crisis and the works intended for preventing harmful tax competition in EU.

Keywords:

Tax competition, tax harmonization, financial crisis, European Union tax policy

JEL Classification:

G01, F65, H29, H30

Full Text ( ↓ 2443)

The Importance of Safety in Construction Sector: Costs of Occupational Accidents in Construction Sites

Posted on Saturday April 18th, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	The Importance of Safety in Construction Sector: Costs of Occupational Accidents in Construction Sites
Author(s):	Fatih Yılmaz, Uğur Buğra Çelebi
Volume:	6
Number:	2
Year:	2015
Page:	25-37
ISSN:	1309-2448

Abstract

Occupational accidents cause important social and economic problems by loss of life and physical injuries. Construction sector involves high risk due to its production processes and labor intensive characteristic and because of occupational accidents the sector brings up against financial loss in large scale. In developing countries, construction sector is one of the most important sectors that have a great contribution to economic development with its employment capacity and added-value to the economy. On the other hand, due to the lack of preventive measures, occupational accidents occur, frequently in construction in Turkey. Major occupational accidents are defined as the cause of serious injuries and a long-term disability; minor occupational accidents are defined as the cause of insignificant injuries and short-term disability. Minor occupational accidents are not considered sufficiently, they are even not kept as a record. It is known that minor occupational accidents, which are not considered sufficiently and even not registered, cause great financial loss in workplaces. The aim of this paper is to investigate the cost of workforce loss caused by the accidents in construction sites by using the statistics of three construction sites in Turkey and to compare the financial losses of minor and major occupational accidents. In this study, three construction project are investigated in Turkey in 2009 and it is obtained that the cost of workday loss caused by major occupational accidents is 19431.75 $ and minor occupational accidents cause a loss of 6924.25 $. The cost of workday loss caused by minor occupational accidents are almost 35 % of major workday losses’. These costs presents the importance of preventive measures for workers’ health and safety in construction.

Keywords:

Construction, occupational accident, cost of occupational accident, accident analysis program

JEL Classification:

J81, J28, J10

Full Text ( ↓ 2760)

Big Five Personality Traits and Organizational Dissent: The Moderating Role of Organizational Climate

Posted on Saturday April 18th, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Big Five Personality Traits and Organizational Dissent: The Moderating Role of Organizational Climate
Author(s):	Ayşe Begüm Ötken, Tuna Cenkci
Volume:	6
Number:	2
Year:	2015
Page:	1-23
ISSN:	1309-2448

Abstract

The purpose of this study is to examine which personality traits explain the amount of variance in organizational dissent and whether organizational climate has a moderating role on the relationship between personality traits and organizational dissent. A convenience sampling was used and 527 Turkish participants completed the survey questionnaire. The results show that conscientiousness, agreeableness, and openness to experience personality traits explain the variance in upward dissent. In addition, extraversion and emotional stability contribute to displaced dissent whereas emotional stability predicts the variance in latent dissent. Moreover, humanistic climates have a moderating role on the relationship between conscientiousness and upward dissent. On the other hand, formalization climates have a moderating effect between extraversion and displaced dissent. Overall, the results support the association between personality and employee dissent and the partial moderating role of organizational climate on this relationship. Organizations may utilize the results in their efforts to create an organizational climate that supports the expression of different ideas and thoughts. Organizational leaders may apply the study outcomes about role of employee personality and organizational climate to motivate employees’ upward dissent.

Keywords:

Organizational dissent, employee dissent, organizational climate, big five, Turkish culture

JEL Classification:

M10, M12, M14, D23

Full Text ( ↓ 2834)

Collaborative Sustainability: Analyzing Economic and Social Outcomes in the Context of Cittaslow

Posted on Saturday February 21st, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Collaborative Sustainability: Analyzing Economic and Social Outcomes in the Context of Cittaslow
Author(s):	Elif Üstündağlı, Miray Baybars, Ebru Belkıs Güzeloğlu
Volume:	6
Number:	1
Year:	2015
Page:	125-144
ISSN:	1309-2448

Abstract

Accelerating industrialization increased negative consequences related with resources and ecosystem which in turn increased importance of sustainable development strategies depending on regional dynamicsand local resources. Slow City (Cittaslow) movement serves a collaborative sustainable development model that focuses on both protection of local values and local economy including all stakeholders in the process while supporting social transformations in its own global local network. This study examines the changes in Seferihisar’s – Slow capital city of Turkey – local economy after the membership of Slow City movement in terms of economic and social changes. In this study, purposive sampling was used and the data was collected with interview method from the team of Seferihisar Municipality which actively engaged in Cittaslow activities. The data was analyzed with content analysis method. At the end of the study, it was found that Seferihisar’s local economy is changed in domains of status in global network, local production and consumption and social situation. The unique value of this study is discussing about negative aspects of changes which are not elaborated before and interaction between economic and social transformations.

Keywords:

Sustainability, slow city, collaboration, Seferihisar

JEL Classification:

Q56, H75, R11

Full Text ( ↓ 2337)

Researches within the Scope Of Articles Related Leader-Member Exchange Theory in Turkey: Bibliometric A Content Analysis as Bibliometrically

Posted on Saturday February 21st, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Researches within the Scope Of Articles Related Leader-Member Exchange Theory in Turkey: Bibliometric A Content Analysis as Bibliometrically
Author(s):	Ali Murat Alparslan, Ömer Faruk Oktar
Volume:	6
Number:	1
Year:	2015
Page:	107-123
ISSN:	1309-2448

Abstract

The aim of this study is conducting bibliometric content analysis on academic articles related leader-member exchange theory which published in Turkish literature. Thus, the contribution of Turkish literature to leader-member exchange theory will revealed. Moreover, this research will serve as an important assessment to who done research and will do research about this phenomenon. The scope of research, 20 published & accessible empiric article which in domestic literature until 2014 was reviewed. When phenomenon of leader-member exchange was dependent variable, independent variable and mediating variable, the other dependent and independent variables have been introduced. According to result, in order that organizational, personal and leadership factors develop into useful behaviors and attitudes, leader-member exchange has been shown to be a significant mediating role. Creating a culture of collaboration and group climate, transformational leadership, extroverts and self-sufficiency personality increase leader-member interaction, this interaction will increase the effectiveness of the organization, positive work attitudes, psychological empowerment and job performance, and decrease intention of leaving the organization, in fact leads to extra effort by employees for organizations.

Keywords:

Organizational behavior, leader-member exchange, positive work attitudes, bibliometric analysis

JEL Classification:

M54, D23, L2

Full Text ( ↓ 2389)

Logistics Outsourcing and The Role of Logistics Service Providers: A Study About Steel Pipe Production Enterprises in Turkey

Posted on Saturday February 21st, 2015Tuesday February 24th, 2015 by

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Logistics Outsourcing and The Role of Logistics Service Providers: A Study About Steel Pipe Production Enterprises in Turkey
Author(s):	Mehmet Selami Yıldız, İlker Turan
Volume:	6
Number:	1
Year:	2015
Page:	79-105
ISSN:	1309-2448

Abstract

Specialization requirement led the outsourcing preferred intensely by firms. Evidently “logistics activities” constitute an important part in the outsourced business activities. In this study, interviews were conducted with the managers from Turkey’s steel pipe production enterprises who have knowledge of logistics management. Fourteen steel pipe enterprises were included in the study. The collected data were analyzed by using quantitative methods and data were obtained by interview and face-to-face interviews. The obtained data were analyzed by using content analysis. The results indicated that inbound and outbound logistics are the logistics functions most commonly outsourced. Furthermore, service quality, reliability and price are the most important factors in the selection of the logistics service providers. And its understood that the enterprises are using logistics outsourcing since the establishment of businesses.

Keywords:

Logistics, logistics service providers, outsourcing, steel pipe production, 3. part logistics

JEL Classification:

M10, M11

Full Text ( ↓ 2659)