SBF-İşletme Bölümü Koleksiyonu
Bu koleksiyon için kalıcı URI
Güncel Gönderiler
Öğe Examining the effects of despotic leadership on nurses in the face of emotional exhaustion, organizational silence, and revanchist behaviors(Bmc, 2025) Akdoğan, Muzaffer; Yeşildal, Ali; Tekin, Büşra; Kıray, Abdullah; Demir Uslu, Yeter; Arslanoğlu, Ali; Koç, OktayBackgroundNurses are integral to healthcare, ensuring the effective functioning of healthcare services. Despite their crucial role, they face significant stressors, including despotic leadership. This type of leadership results in adverse outcomes such as organizational silence, emotional exhaustion, and revanchist behaviors. This study aims to comprehensively understand the detrimental effects of despotic leadership on nurses' well-being and behaviors, and to investigate the complex relationships between despotic leadership, organizational silence, emotional exhaustion, and revanchist behaviors in the nurses.MethodsIn the study, data were collected from 216 nurses working at a public hospital in Kocaeli (T & uuml;rkiye) and hypotheses were tested through path analysis based on structural equation modeling (sequential mediation model).ResultsThe data analysis revealed that despotic leadership contributes to emotional exhaustion and organizational silence respectively, which in turn lead to employees engaging in revanchist behaviors. However, although emotional exhaustion does not mediate the relationship between despotic leadership and revanchist behaviors, it does mediate the relationship between despotic leadership and organizational silence. Additionally, despotic leadership triggers organizational silence, which in turn results in revanchist behaviors.ConclusionThe findings highlight the detrimental effects of despotic leadership on nurses' mental health and professional behavior. Despotic leadership creates a toxic work environment that suppresses nurses' voices, leading to emotional exhaustion and revanchist behaviors. Eliminating despotic leadership practices and promoting open communication are essential to improving nurses' well-being and maintaining a healthy healthcare environment.Öğe Matrix norm based hybrid Shapley and iterative methods for the solution of stochastic matrix games(Elsevier Science Inc, 2024) İzgi, Burhaneddin; Özkaya, Murat; Üre, Nazım Kemal; Perc, MatjazIn this paper, we present four alternative solution methods to Shapley iteration for the solution of stochastic matrix games. We first combine the extended matrix norm method for stochastic matrix games with Shapley iteration and then state and prove the weak and strong hybrid versions of Shapley iterations. Then, we present the semi-extended matrix norm and iterative semi-extended matrix norm methods, which are analytic-solution-free methods, for finding the approximate solution of stochastic matrix games without determining the strategy sets. We illustrate comparisons between the Shapley iteration, weak and strong hybrid Shapley iterations, semi-extended matrix norm method, and iterative semi-extended matrix norm method with several examples. The results reveal that the strong and weak hybrid Shapley iterations improve the Shapley iteration and decrease the number of iterations, and the strong hybrid Shapley iteration outperforms all the other proposed methods. Finally, we compare these methods and present their performance analyses for large-scale stochastic matrix games as well.Öğe Does conservatism Influence Earnings Management Activities? The Case of Singapore and Indonesian Firms(Economic Laboratory Transition Research Podgorica-Elit, 2024) Elvina, Vania; Rudiawarni, Felizia arni; Sulistiawan, Dedhy; Topçu, GüneşThis paper aims to evaluate the impact of conservatism on earnings management (EM) in developed and emerging markets, Singapore and Indonesia, respectively. Conservatism is the principle requiring companies to recognize more on bad news than good news. Conditional conservatism (CC) is dependent conservatism that happens after news, but unconditional conservatism (UC) is independent conservatism that results for applying a conservative measure. We analyze both of conservatism towards accrual -based and real EM. The relation of those variables should be different between countries. Our research is based on 544 firms for accrual -based earnings management, 535 firms for real EM in Singapore, 777 firms for accrualbased EM and 654 for real EM in Indonesia from all sectors excluding the financial services industry from 2019 to 2021. We predict that conservatism affects EM, and the impact is different between emerging and developed markets. Earnings is often seen as the performance measure for a firm's analysis and valuation; thus, the conservative accounting choices used may impact the company's actions on EM. We find that CC negatively affects the company's accrual -based and real EM in the Indonesian market. UC firms tend to increase accrual -based EM. While in the Singapore stock exchange, the more conditional (unconditional) conservative the firms, the more likely the company to do more (less) real EM. Firms in Singapore present more real EM than firms in Indonesia. Conversely, firms in Indonesia have higher accrual -based EM. Our findings also provide evidence that the role of conservatism to EM is different between developed or emerging market. Our evidence supports the argument that conservatism limits accrualbased EM. Thus, more conservative firms shift to real EM.Öğe Bibliometric Analysis Studies of Published in the Field of Volatility(Ege Univ, Fac Economics & Admin Sciences, 2024) Şahin, Özkan; Bil, ErkanVolatility, used to determine the risk structure of financial markets or instruments, is one of the most used methods by researchers. In this study which is conducted to reveal the tag of volatility studies, 15,132 articles related to volatility between 1980 and 2023, scanned in the Web of Science database, were subjected to bibliometric analysis. As a consequence of the investigation, the details of the subject, such as the country with the highest number of publications, institutions, the most cited authors, articles, leading journals and keywords in the field, were revealed. As a consequence, it was determined that the authors worked on three basic subjects such as stocks and stock markets, exchange rates and macroeconomic indicators on volatility. It has been observed that the main objectives of the studies are either to compare the performance of existing volatility estimation models or to develop new models by adding new variables.Öğe Hot forging die material selection using fuzzy multi-criteria decision making methods(Elsevier, 2024) Şengül, Ümran; Şengül, Ahmet BilalHot forging dies used as tools in the hot forging industry are manufactured from hot work tool steel. In forging applications, which are carried out with the two basic principles of press forging and hammer forging, forging dies are exposed to different damage mechanisms under different load combinations. In this respect, the choice of die material according to the type of forging machine used during the forging operation in the industry is an important consideration. In the study, Fuzzy Analytic Hierarchy Process (FAHP), Fuzzy Technique for Order Preference by Similarity to Ideal Solution (FTOPSIS), Fuzzy VlseKriterijumska Optimizacija I Kompromisno Resenje (FVIKOR), and Fuzzy Multi Attribute Ideal Real Comparative Analysis (FMAIRCA) Fuzzy Multi Criteria Decision Method (FMCDM's) were used to select the most suitable hot forging die tool steel that can be used as die material in press and hammer hot forging under seven criteria determined according to the literature and expert opinion. FMCDM rank results were compared with Spearman's rank correlation. Sensitivity analysis were conducted to test the robustness of the results obtained. According to the analysis results, 2999EFS SUPRA (X38CrMoV5-3) in press forging and 1.2714 (55NiCrMoV7) in hammer forging hot work tool steels were determined as the most suitable die material.Öğe A holistic matrix norm-based alternative solution method for Markov reward games(Elsevier Science Inc, 2025) İzgi, Burhaneddin; Özkaya, Murat; Üre, Nazım Kemal; Perc, MatjazIn this study, we focus on examining single-agent stochastic games, especially Markov reward games represented in the form of a decision tree. We propose an alternative solution method based on the matrix norms for these games. In contrast to the existing methods such as value iteration, policy iteration, and dynamic programming, which are state-and-action-based approaches, the proposed matrix norm-based method considers the relevant stages and their actions as a whole and solves it holistically for each stage without computing the effects of each action on each state's reward individually. The new method involves a distinct transformation of the decision tree into a payoff matrix for each stage and the utilization of the matrix norm of the obtained payoff matrix. Additionally, the concept of the moving matrix is integrated into the proposed method to incorporate the impacts of all actions on the stage simultaneously, rendering the method holistic. Moreover, we present an explanatory algorithm for the implementation of the method and also provide a comprehensive solution diagram explaining the method figuratively. As a result, we offer a new and alternative perspective for solving the games with the help of the proposed method due to the simplicity of utilization of the matrix norms in addition to the existing methods. For clarification of the matrix norm-based method, we demonstrate the figurative application of the method on a benchmark Markov reward game with 2-stages and 2-actions and a comprehensive implementation of the method on a game consisting of 3-stages and 3-actions.Öğe Serving with Values in Challenging Times: Exploring Institutional Leaders' Values Work at Local Level During COVID-19(Uk Zhende Publishing Ltd, 2024) Koç, Fatih; Akdoğan, Muzaffer; Yeşildal, Ali; Kıray, Abdullah; Koç, OktayWhile existing literature mostly analyzes public leaders' pandemic responses, limited attention has been paid to local government leaders in terms of values work. This study examines the values created and infused by senior managers who serve as institutional leaders in local governments during the COVID-19 pandemic. Focusing on the data collected from the responses of the sample set, the study aims to illuminate the processes of creating and infusing values among senior managers of a metropolitan municipality in Türkiye. For this aim, interviews were conducted with 11 senior managers of this metropolitan municipality. The findings produced within the scope of two propositions firstly reveal three types of value created for, and infused into the organization: personal, organizational, and service-related. Secondly, the study identifies the uniform process devoted to values work among senior managers and reveals that there are no significant differences in the styles of creating and infusing values (i.e., values work) among managers at different levels of local government in challenging times.Öğe Balancing growth and sustainability: The long-run impact of financial and technological innovations on India's ecological footprint(Wiley, 2024) Ursavaş, Uğur; Bil, Erkan; Yılancı, VeliThis study examines the effects of financial and technological innovations on India's ecological footprint-a comprehensive indicator of environmental degradation. Although previous research has addressed the individual impacts of these innovations, their collective influence has not been thoroughly investigated. Using data from 1973 to 2018 and employing ARDL Bounds and Bayer-Hanck cointegration tests, we find a long-run relationship between innovations, economic growth, energy consumption, and the ecological footprint. Notably, while the short-term impact of innovations appears detrimental, both financial and technological innovations demonstrate a long-term beneficial effect on the environment, which suggests that initial investments in innovation may have short-term environmental costs, but ultimately contribute to environmental improvement. Additionally, this study confirms the harmful long-term effects of energy consumption and economic growth on the environment. These findings underscore the importance of transitioning to cleaner energy sources, improving energy efficiency, and implementing robust environmental policies to foster sustainable development in India.Öğe Matrix norm methods for zero-sum fuzzy matrix games with payoffs of triangular fuzzy numbers(Elsevier Science Inc, 2024) İzgi, Burhaneddin; Köçken, Hale Gonce; Özkaya, MuratIn this paper, we mainly consider the solution of two -person zero -sum fuzzy matrix games with payoffs of triangular fuzzy numbers. Contrary to the literature, we focus on developing the methods to solve the game directly based on only the norms of the payoff matrix holistically, without solving a linear programming problem or handling sub -games created by taking the components of fuzzy numbers separately. For this purpose, we first present fuzzy versions of 1 -norm and infinity -norm with the help of a ranking function and develop the fuzzy matrix norm method to obtain an approximate solution of the zero -sum fuzzy matrix game. In addition to this approach, we provide the fuzzy extended matrix norm method as an enhanced version of the method, which involves the use of newly defined fuzzy matrix norms. Thus, we managed to avoid the complexity of the optimization process of the linear programming problem via the proposed matrix norm -based methods. Finally, we illustrate the implementation of the methods by considering several benchmark examples and a 3 x 3 fuzzy matrix game.Öğe İşyeri Maneviyatının ve Pozitif Psikolojik Sermayenin İşe Adanma Üzerindeki Etkisi(2024) Ancın, Vacide; Kanten, PelinAmaç – Araştırmanın amacı, eğitim kurumlarındaki işyeri maneviyatının ve öğretmenlerin sahip olduğu pozitif psikolojik sermayelerinin işe adanma üzerindeki etkisini ortaya koymaktır. Bu çalışma ile okullardaki işyeri maneviyatının ve pozitif psikolojik sermayenin sağlanmasına, işe adanma konusunda yaşanan problemlerin giderilmesine, pozitif psikolojik sermaye ve işyeri maneviyatı ile işe adanmanın açıklanmasına destek sağlaması ve böylelikle eğitim sektörüne katkı sağlayabilecek bulguların elde edilmesi amaçlanmaktadır. Yöntem – Veriler anket yöntemiyle Balıkesir ili ve 20 ilçesinde bulunan 70 devlet okulunda görevli 763 öğretmenden gönüllülük esasına dayalı olarak toplanmıştır. Araştırmanın veri analizinde, istatistik paket programından yararlanılmıştır. Öğretmenlerden toplanan verilerin analizi keşfedici faktör, korelasyon ve regresyon analizi değerlendirilmeleriyle yapılmıştır. Bulgular – Araştırmadan elde edilen bulgular, işyeri maneviyatının ve pozitif psikolojik sermayenin işe adanmanın boyutları olan enerjik olma, işe bağlılık ve kendini işe verme üzerinde pozitif yönde ve anlamlı etkisinin olduğunu göstermektedir. Tartışma – Bulgular, benzer olan diğer araştırmalarla kıyaslanmış ve araştırma sonuçlarının diğerleriyle uyumlu olduğu görülmüştür. Dolayısıyla işyeri maneviyatı yüksek olan kurumlarda ve pozitif psikolojik özellikleri yüksek öğretmenlerde, işe adanmanın daha yüksek düzeyde sergilenmesi beklenmektedir.Öğe Renewable energy resources of regions in the nomenclature of territorial units for statistics (nuts) in turkey with efficiency measurement of data envelopment analysis(Nova Science Publishers, Inc., 2024) Şengül, Ahmet Bilal; Şengül, ÜmranFactors such as the mechanization process that emerged with the Industrial Revolution, rapid population growth, urbanization, and growth, etc. have increased energy demand. Green growth concepts have gained importancewith the use of Renewable Energy (RE) sources due to the negative effects on the environment as well as meeting the energy with fossil fuels and their depletion. With Turkey's growing industry,economy, and population, the need for energy is constantly increasing,and Turkey is a foreign-dependentcountry in terms of energy needs.Turkey has developed policies to reduce its dependence on foreignenergy and to use RE resources effectively. In this study, the production efficiency of RE resources was measured between 2016 and 2022 in 12 regions classified according to the Nomenclature of Territorial Units for Statistics (NUTS) in Turkey. The input variables determined to measure efficiency are RE investments and RE installed capacity. The output variable is taken as RE production. Efficacy was measured by DataEnvelopment Analysis. It has been determined that the TR2-Western Marmara region (Tekirdag, Edirne, Kirklareli, Balikesir, Çanakkale) is the most effective, and other regions should use the TR2 region as a reference. According to the results of the study, it would be appropriate to give priorityto regions with high efficiency in RE investments.Öğe Impact of Economic Policy Uncertainty on Aggregate Consumer Loans: Evidence from an Emerging Economy(Institute of Economics Academia Sinica, 2024) Topçu, Güneş; Farhang, Amir Ali; Mohammadpour, AliThis study aims to examine the impact of economic policy uncertainty (EPU) on aggregate consumer loan demand in Türkiye using a novel Turkish EPU index developed by Topçu and Oran (2021). In addition, we included inflation, interest rate, and gross domestic product (GDP) as explanatory variables. The data covers the period from 2002Q4 to 2021Q2, and the analysis was conducted using an Autoregressive Distributed Lag (ARDL) model. The results demonstrate a significant and negative impact of the lagged EPU index on the demand for consumer loan amount in the short-term, while indicating a significant and positive impact of the EPU index in the long-term. The short-term negative sign is attributed to the precautionary saving motive while the long-term positive sign reflects the influence of government policies. Alternative indices from various regions revealed that Europe, the United States (US), Russia, and global EPU had no impact on aggregate loan demand in Türkiye, except for the Chinese EPU index. In light of the significant impact that Economic Policy Uncertainty (EPU) has on consumer loan demand and given that the Turkish EPU index mainly rises due to political uncertainty and elections, it is imperative to adopt measures that strengthen institutional resilience. This strengthening will ensure that decision-making processes remain robust and effective, even amidst potential governmental changes or disruptions.Öğe Effects of the quarantine on the individuals' risk of Covid-19 infection: Game theoretical approach(Elsevier B.V., 2021) Özkaya, Murat; İzgi, BurhaneddinIn this study, we analyze the general or self-quarantine effects to the spread of the first wave of Covid-19 pandemic in the view of the game-theoretical approach. As in some other applications of game theory in different aspects of the literature, we focus on only the application of game theory to present the effects of quarantine during the three different stages -the start, the spread, the end- of the pandemic. We first choose three countries such as South Korea for self-quarantine, Italy, and Turkey for general quarantine during the analysis of the different stages of the spread. Then, we present a formula that will be an important tool for the creation of the payoff matrices and give the general procedure for the creation of the payoff matrix for each stage of the pandemic process. After that, we generate the payoff bimatrix for each stage of the pandemic by using the average of the daily diagnosis number/number of tests for each country. Moreover, we try to find the optimal strategy of the game. Additionally, to determine the necessity of the continuity of the quarantine, we use the repeated game approach in our analysis, as well. Therefore, we convert the game only for the spread stage to the repeated game for each country. Finally, we obtain the Nash equilibrium of all games for each level of the pandemic. The results show that the quarantine has important effects to be infected or not, and the spread of the pandemic at each level. In addition to these analysis results, we compare the death rates of the considered countries and show that the results are almost parallel to that are obtained for the quarantine requirement of each country by game-theoretical approaches.Öğe Yeşil Kamu Politikaları Kapsamında Balıkesir İli Örneği(Çanakkale Onsekiz Mart Üniversitesi, 2023) Örnek, Ali Şahin; Gülgönül, KerimDoğaya insan eliyle verilen zararlar ve tahribatın başlaması, insanın göçebe hayattan yerleşik hayata geçip kendi yaşam alanını oluşturmasıyla gerçekleşmiş ve bu bozulma insanın doğa üzerindeki etkisi ile giderek artış göstermiştir. Özellikle sanayi devrimi sonrasında doğal kaynakların kullanımı artmış ve ciddi çevre sorunları yaşanmaya başlanmıştır. İnsanın maddi çıkarları ile oluşan doğaya müdahalesi sonucu, doğanın tahribatı,ekolojik dengenin bozulması, nesni tükenen canlı türlerinin sayısının artması gibi zararların ortaya çıkmasına sebep olmaktadır. Bunun sonucunda, insan eliyle ortaya çıkan çevre sorunlarının farkına varılması ile bu sorunları önlemek, çevre sorunlarını azaltılmasına yönelik çözüm yolları geliştirmek ve politika üretmek için kurum ve kuruluşlar oluşturulmuştur. Yerel, ulusal ve uluslararası düzeyde oluşturulan bu kuruluşların amacı, birçok konuda meydana gelen çevre sorunlarına çözüm üretmek, yöntem geliştirmek, uygulama ve takip süreçleri ile politika üretmektedir. Bu çalışmada yeşil kamu politikaları kapsamında Balıkesir ili örneklem olarak belirlenmiştir. Yöntem olarak örnek olay incelemesi yöntemi kullanılmış, bu kapsamda dokümanlar taranarak veriler analiz edilmiş ve yorumlanmıştır. Yapılan incelemeler ile Balıkesir’de yeşil kamu politikaları uygulamaları bilgi ve farkındalığı olduğu görülmektedir. Bu politikalar ile kente, doğaya ve gelecek nesillere olan mirasımızın korunması gerekliliğini ortaya koyulmaktadır.Öğe Machine learning driven extended matrix norm method for the solution of large-scale zero-sum matrix games(Elsevier B.V., 2023) İzgi, Burhaneddin; Özkaya, Murat; Üre, Nazım Kemal; Perc, MatjažIn this paper, we develop a novel machine learning-driven framework for solving large-scale zero-sum matrix games by exploiting patterns discovered from the offline extended matrix norm method. Modern game theoretic tools such as the extended matrix norm method allow rapid estimation of the game values for small-scale zero-sum games by computing norms of the payoff matrix. However, as the number of strategies in the game increases, obtaining an accurate value estimation through the extended matrix norm method becomes more difficult. In this work, we propose a novel neural network architecture for large-scale zero-sum matrix games, which takes the estimations of the extended matrix norm method and payoff matrix as inputs, and provides a rapid estimation of the game value as the output. The proposed architecture is trained over various random zero-sum games of different dimensions. Results show that the developed framework can obtain accurate value predictions, with a less than 10% absolute relative error, for games with up to 50 strategies. Also of note, after the network is trained, solution predictions can be obtained in real-time, which makes the proposed method particularly useful for real-world applications.Öğe Measuring economic policy uncertainty in Turkey(Inderscience Enterprises Ltd., 2021) Topçu, Güneş; Oran, JaleThe purpose of this paper is to construct a monthly news-based economic policy uncertainty index for Turkey. We used the method proposed by Baker et al. (2016a) to construct the news-based index for the period from February 2000 to December 2018. We used the digital archives of five Turkish newspapers to obtain data. The results show that the Turkish EPU index is affected by both domestic and foreign events. It rises mainly with national elections, national political uncertainties, other uncertainties related to US and Turkish central banks, the failed coup attempt in Turkey, the September 11 terror attacks, and the US presidential elections. The results are in line with the expectations from emerging economies, where political instability is high. The implications of this research for emerging economies are that governments should strengthen constitutions and institutions, and that policy makers should implement economic policies that decrease country risk.Öğe Büyük Veri Analizi ve Geleneksel Pazarlama Araştırmalarının Kısa Bir Karşılaştırılması(Çanakkale Onsekiz Mart Üniversitesi, 2021-06-30) Özkaya, Murat; Bil, ErkanGelişen teknoloji ve dijitalleşen dünyanın bir sonucu olarak pazarlama araştırmalarında önemli değişimler yaşanmaktadır. Yaşanan bu dijital dönüşümün doğal bir sonucu olarak yeni analiz yöntemleri ve veri türleri ortaya çıkmıştır. Bu çalışmanın temel amacı, son zamanlarda öne çıkan pazarlama araştırması yöntemlerini ve bu yöntemler için kullanılan büyük veri kavramı hakkında araştırmacılara bir bakış açısı kazandırmaktır. Bu çalışmada, ilk olarak geleneksel veriler ve bu verilerin analiz yöntemlerinden kısaca bahsedilmiş ve ardından geleneksel pazarlama yöntemlerinin avantaj ve dezavantajları sunulmuştur. Geleneksel pazarlama analizlerinin günümüzde yetersiz kalmasının nedenlerine yer verilmiştir. Daha sonra, günümüzde kullanımı neredeyse zorunlu hale gelen büyük veri kavramı detaylı bir şekilde ele alınmıştır. Büyük verinin tanımı ve büyük veri analizinin özellikleri sunulmuştur. Sonrasında büyük veri ve geleneksel verinin özellikleri karşılaştırılmıştır Büyük veri analizi ile geleneksel pazarlama analizi arasındaki farklılıklar ortaya konulmuştur. Yapılan literatür araştırması sonucunda pazarlama stratejilerinin belirlenmesi için kullanılan pazarlama karması üzerinde büyük veri analizinin etkileri olduğu görülmektedir. Ayrıca, büyük veri analizleri sayesinde işletmelerin müşterileri için en doğru ürünü tasarlayıp, en uygun fiyatı müşteriye sunma imkanı bulmaktadırlar. Sonuç olarak, geleneksel analiz yöntemleri hala geçerliliğini korumakla birlikte büyük veri analizleriyle beraber kullanıldığında işletmelerin stratejileri için en doğru sonuçları vermektedir.Öğe Tedarikçi Seçim Kriterlerinin Bulanik Vikor İle Belirlenmesi(Çanakkale Onsekiz Mart Üniversitesi, 2019-03-15) Şengül, ÜmranGünümüzde işletmelerin performansı, tedarik zincirinin önemli bir parçası olan tedarikçilerinin performansı ile ilişkilidir. Tedarikçiler, işletmeye üretim girdileriyle, mal ve hizmet sağlayan kişi ve/veya kuruluşlardır. Günümüzde doğru tedarikçilerle çalışmak, işletmelerin amaçlarına ulaşmasında önemli bir role sahiptir. İşletmeye en uygun tedarikçi veya tedarikçilerin seçimi; kalite, maliyet, teslimat performansı, teknik kapasite, tecrübe ve iş isteme isteği vb. bir çok amacı içinde barındıran çok amaçlı bir problemdir. Doğru tedarikçinin seçilmesi, tedarikçinin seçiminde kullanılan kriterlerin işletmenin iş koluna göre ve önem sırasının bir yönteme göre belirlenmesi ile doğrudan ilişkilidir. Bu çalışma da Çelik Dövme Sanayindeki bir firmanın tedarikçi seçimi problemini çözmek için kriterler belirlenmiş ve Bulanık VIKOR yöntemi ile önem sırası belirlenmiştir. Analiz sonucunda, tedarikçi seçiminde en önemli kriter, tedarikçi firmanın anahtar teslim (bitmiş iş) iş yapabilme becerisi, olarak tespit edilmiştir.Öğe Impact Of Accounting Information Systems (Ais) On Fraud Detection(Çanakkale Onsekiz Mart Üniversitesi, 2019-03-15) Topçu, GüneşThis paper examines whether fraudulent activities in financial statements have decreased with the use of computerized accounting information systems (CAIS) and what can be done by accounting information systems (AIS) to decrease fraud in financial statements. Studies show that using computerized accounting information systems do not decrease fraud each time because top management instead of lower level employees is the one who commits crimes. Although enterprise resource planning systems (ERP) provide controls such as segregation of duties, they may not be sufficient to detect fraud. Instead, data mining techniques such as neural networks, decision trees and Bayesian Belief Networks may be used.Öğe Örgüt İklimi Ve Pozitif Psikolojik Sermayenin Etik Davranişlar Üzerindeki Etkisi(Çanakkale Onsekiz Mart Üniversitesi, 2019-03-15) Gümüştekin, Gülten; Durmaz, Merve GözdeBu çalışmada, örgüt iklimi ve pozitif psikolojik sermayenin etik davranışlar üzerindeki etkisinin incelenmesi amaçlanmıştır. Literatürdeki çalışmalarda işgörenler tarafından algılanan örgüt ikliminin bireysel (yaş, eğitim düzeyi, çalışma arzusuna sahip olma vb.) ve örgütsel(örgütün amaçları, örgütsel yapı, örgütsel çevre, örgütsel değerler ve normlar vb.) olarak birçok faktör tarafından etkilendiği gözlemlenmiştir. Bu etkilenme doğrultusunda işgörenler tarafından algılanan örgüt ikliminin etik davranış sergilemesine etkisinin olduğu düşünülmektedir. Bununla beraber, bireyin yaşadığı olaylara iyimser bakışı, geleceğe yönelik umut duyması, kendi yeteneklerine olan güveni ve zorluklarla baş etme iradesinin etik davranışta bulunması konusunda pozitif bir etki yaratabileceği düşünülmektedir. Bu doğrultuda çalışmada, örgüt iklimi algısının ve bireyin sahip olduğu pozitif psikolojik sermaye düzeyi etik davranışlar sergileme özelliklerinin üzerindeki etkisi ele alınmıştır. Araştırma amacı doğrultusunda bir devlet hastanesinin 250 çalışanından anket tekniği ile veriler toplanmıştır. Elde edilen veriler, açıklayıcı ve doğrulayıcı faktör analizleri, korelasyon analizi, hiyerarşik regresyon analizi vasıtasıyla değerlendirilmiştir. Araştırma bulgularına göre, örgüt iklimi ve pozitif psikolojik sermayenin etik davranışlar üzerinde etkisi olduğu belirlenmiştir.
