Abstract: Internet financial reporting and corporate governance
issues are in the focus of academic and professional studies due to
their attributed importance by stakeholders of corporations. Major
aim of this study is to reveal the relationship between internet
financial reporting which is held as dependent variable and some
indicators of corporate governance such as the ratio of managerial
ownership, blockholder ownership, number of independent members
in the board of directors, frequency of meetings by audit committee
and education level of audit committee members which are held as
independent variables. Main purpose is to reveal the effect of
corporate governance on the voluntary efforts of Internet Financial
reporting. The scope of the research is limited to the Turkish
Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and
findings which are generated by means of SPSS software are revealed
in results section and interpreted in conclusions.
Abstract: Energy consumption and users’ satisfaction were
compared in three LEED certified office buildings in turkey and an
office building in Egypt. The field studies were conducted in summer
2012. The measured environmental parameters in the four buildings
were indoor air temperature, relative humidity, CO2 percentage and
light intensity. The traditional building is located in Smart Village in
Abu Rawash, Cairo, Egypt. The building was studied for 7 days
resulting in 84 responds. The three rated buildings are in Istanbul;
Turkey. A Platinum LEED certified office building is owned by
BASF and gained a platinum certificate for new construction and
major renovation. The building was studied for 3 days resulting in 13
responds. A Gold LEED certified office building is owned by BASF
and gained a gold certificate for new construction and major
renovation. The building was studied for 2 days resulting in 10
responds. A silver LEED certified office building is owned by
Unilever and gained a silver certificate for commercial interiors. The
building was studied for 7 days resulting in 84 responds.
The results showed that all buildings had no significant difference
regarding occupants’ satisfaction with the amount of lighting, noise
level, odor and access to the outdoor view. There was significant
difference between occupants’ satisfaction in LEED certified
buildings and the traditional building regarding the thermal
environment and the perception of the general environment (colors,
carpet and decoration. The findings suggest that careful design could
lead to a certified building that enhances the thermal environment and
the perception of the indoor environment leading to energy
consumption without scarifying occupants’ satisfaction.
Abstract: Working capital is identified as firm’s all current assets. Inventories which are one of the working capital elements are very important among current assets for firms. Because, profitability is an indicator for firms’ financial success is provided with minimum cost and optimum inventory quantity. So in this study, it is investigated as comparatively that the effect of inventory management on the profitability of Turkish firms which operated in weaving industry, eatables industry, wholesale and retail industry in between 2003 – 2012 years. Research data consist of profitability ratios and inventory turnovers ratio calculated by using balance sheets and income statements of firms which operated in Borsa Istanbul (BIST). In this research, the relationship between inventories and profitability is investigated by using SPSS-20 software with regression and correlation analysis. The results achieved from three industry departments which exist in study interpreted as comparatively. Accordingly, it is determined that there is a positive relationship between inventory management and profitability in eatables industry. However, it was founded that there is no relationship between inventory management and profitability in weaving industry and wholesale and retail industry.
Abstract: Today, preservation of the historical constructions in "single construction" scale creates an inadequate preservation model in terms of the integrity of the historical environment in which they are located. However, in order to preserve these structures forming this integrity with a holistic approach, the structures either need to continue their unique functions or to be reshaped for function conforming to today's comfort conditions brought by the modern life.
In this work, the preservation of Ayazma Social Complex located in Ayazma Neighborhood of Üsküdar, one of the most important historical districts of İstanbul, with integrated preservation method has been discussed. In the conventional Turkish architecture, the social complex is a structure complex formed via constructing the public buildings required for the daily life of the people living in a settlement. Thus, the preservation of the social complexes within the scope of "integrated preservation" has gained importance. Ayazma Social Complex that forms the examination area of this work consists of a mosque in its center and structures around this mosque such as sultan mansion, time assignment center, primary school, stores, bath and water reservoirs. Mosque, sultan mansion and the water reservoirs survived to today as mostly preserved status. However, time assignment center, primary school and the stores didn't survive to today and new structures were built on their plots. The bath was mostly damaged and only the wall residues survive to today. Thus, it's urgent and crucial especially carry out the preservation restoration of the bath in accordance with integrated preservation principles. The preservation problems of the bath based on the social complex were determined as a working method and preservation suggestions were made to overcome these problems and to include the bath into daily life. Furthermore, it was suggested that the bath should be reshaped for a different function in order to be preserved with the social complex.
Abstract: The management of the health-care wastes is one of
the most important problems in Istanbul, a city with more than 12
million inhabitants, as it is in most of the developing countries.
Negligence in appropriate treatment and final disposal of the healthcare
wastes can lead to adverse impacts to public health and to the
environment. This paper employs a fuzzy multi-criteria group
decision making approach, which is based on the principles of fusion
of fuzzy information, 2-tuple linguistic representation model, and
technique for order preference by similarity to ideal solution
(TOPSIS), to evaluate health-care waste (HCW) treatment
alternatives for Istanbul. The evaluation criteria are determined
employing nominal group technique (NGT), which is a method of
systematically developing a consensus of group opinion. The
employed method is apt to manage information assessed using multigranularity
linguistic information in a decision making problem with
multiple information sources. The decision making framework
employs ordered weighted averaging (OWA) operator that
encompasses several operators as the aggregation operator since it
can implement different aggregation rules by changing the order
weights. The aggregation process is based on the unification of
information by means of fuzzy sets on a basic linguistic term set
(BLTS). Then, the unified information is transformed into linguistic
2-tuples in a way to rectify the problem of loss information of other
fuzzy linguistic approaches.
Abstract: Many studies have shown that Artificial Neural
Networks (ANN) have been widely used for forecasting financial
markets, because of many financial and economic variables are nonlinear,
and an ANN can model flexible linear or non-linear
relationship among variables.
The purpose of the study was to employ an ANN models to
predict the direction of the Istanbul Stock Exchange National 100
Indices (ISE National-100).
As a result of this study, the model forecast the direction of the
ISE National-100 to an accuracy of 74, 51%.
Abstract: As known that efficiency of photovoltaic cells is not
high as desired level. Efficiency of PVs could be improved by
selecting convenient locations that have high solar irradiation,
sunshine duration, mild temperature, low level air pollution and dust
concentration. Additionally, some environmental parameters called
derating factors effect to decrease PV efficiencies such as cloud, high
temperature, aerosol optical depth, high dust concentration, shadow,
snow, humidity etc. In this paper, all parameters that effect PV
efficiency are considered in detail under climatic conditions of
Istanbul. A 750 Wp PV system with measurement devices is
constructed in Maslak campus of Istanbul Technical University.
Abstract: Disposal of health-care waste (HCW) is considered as
an important environmental problem especially in large cities.
Multiple criteria decision making (MCDM) techniques are apt to deal
with quantitative and qualitative considerations of the health-care
waste management (HCWM) problems. This research proposes a
fuzzy multi-criteria group decision making approach with a multilevel
hierarchical structure including qualitative as well as
quantitative performance attributes for evaluating HCW disposal
alternatives for Istanbul. Using the entropy weighting method,
objective weights as well as subjective weights are taken into account
to determine the importance weighting of quantitative performance
attributes. The results obtained using the proposed methodology are
thoroughly analyzed.
Abstract: The aim of this qualitative case study is to examine how school principals perform their new roles and responsibilities defined in accordance with the new curriculum. Of ten primary schools that the new curriculum was piloted in Istanbul in school year of 2004-2005, one school was randomly selected as the sample of the study. The participants of the study were comprised of randomly-selected 26 teachers working in the case school. To collect data, an interview schedule was developed based on the new role definitions for school principals by the National Ministry of Education. Participants were interviewed on one-to-one basis in February and March 2007. Overall results showed that the school principal was perceived to be successful in terms of the application of the new curriculum in school. According to the majority of teachers, the principal has done his best to establish the infrastructure that is necessary for successful application of the new program. In addition to these, the principal was reported to adopt a collegial and participatory leadership style by creating a positive school atmosphere that enables the school community (teachers, parents and students) to involve school more than before. Keywordscase study, curriculum implementation, school principals and curriculum
Abstract: In this paper, we focused primarily on Istanbul data
that is gathered by using intelligent transportation systems (ITS), and
considered the developments in traffic information delivery and
future applications that are being planned for implementation. Since
traffic congestion is increasing and travel times are becoming less
consistent and less predictable, traffic information delivery has
become a critical issue. Considering the fuel consumption and wasted
time in traffic, advanced traffic information systems are becoming
increasingly valuable which enables travelers to plan their trips more
accurately and easily.
Abstract: Using Turkish data, in this study it is investigated that
whether a firm’s ownership structure has an impact on its stock
prices after the crisis. A linear regression model is conducted on the
data of non-financial firms that are trading in Istanbul Stock
Exchange 100 Index (ISE 100) index. The findings show that, all
explanatory variables such as inside ownership, largest ownership,
concentrated ownership, foreign shareholders, family controlled and
dispersed ownership are not very important to explain stock prices
after the crisis. Family controlled firms and concentrated ownership
is positively related to stock price, dispersed ownership, largest
ownership, foreign shareholders, and inside ownership structures
have negative interaction between stock prices, but because of the p
value is not under the value of 0.05 this relation is not significant. In
addition, the analysis shows that, the shares of firms that have inside,
largest and dispersed ownership structure are outperform comparing
with the other firms. Furthermore, ownership concentrated firms
outperform to family controlled firms.
Abstract: Corporate social responsibility (CSR) can be defined as the management of social, environmental, economical and ethical concepts and firms sensivities to the expectations of the social stakeholders. CSR is seen as an important competitive advantage in the textile sector because this sector has an important impact on the environment and it is labor extensive. Textile sector has a strong advantage when compared with other sectors in Turkey due to its low labor costs and abundancy of raw materials. Turkey was a producer and an exporter of cotton, and an importer of fiber, clothes and dresses until 1950s. After 1950s, Turkey has begun to export fiber, ready-made clothes and become one of the most important textile producers in the world recently. CSR practices of the textile firms that are quoted in Istanbul Stock Exchange and these firms sensivities to their internal and external stakeholders and environment will be presented in this study.