Aksoy, Tamer

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Yönetim Bilimleri Fakültesi, İşletme Bölümü
Küresel rekabete ayak uydurmak ve sürdürülebilir olmak isteyen tüm şirketler ve kurumlar, değişimi doğru bir şekilde yönetmek, teknolojinin gerekli kıldığı zihinsel ve operasyonel dönüşümü kurumlarına hızlı bir şekilde adapte etmek zorundadırlar.

Adı Soyadı

Tamer Aksoy

İlgi Alanları

Finansal Muhasebe, Yönetim Muhasebesi, Stratejik Denetim/İç Denetim, İç Kontrol, Finans/Sürdürülebilirlik

Kurumdaki Durumu

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Listeleniyor 1 - 10 / 45
  • Yayın
    Golden cut-oriented q-rung orthopair fuzzy decision-making approach to evaluation of renewable energy alternatives for microgeneration system investments
    (Hindawi, 2022) Dinçer, Hasan; Aksoy, Tamer; Yüksel, Serhat; Hacıoğlu, Ümit; Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    This study aims to find an appropriate system for microgeneration energy investments and identify optimal renewable energy alternatives for the effectiveness of these projects. In this context, a model is constructed by multi stepwise weight assessment ratio analysis (M-SWARA) and technique for order preference by similarity to ideal solution (TOPSIS) with q-rung orthopair fuzzy sets (q-ROFSs) and golden cut. At the first stage, five different systems are weighted for the effectiveness of the microgeneration energy investments. Secondly, four different renewable energy alternatives are ranked regarding the performance of these projects. In addition, a comparative analysis is also implemented with intuitionistic fuzzy sets (IFSs) and Pythagorean fuzzy sets (PFSs). The findings are the same in all different fuzzy sets that demonstrates the reliability of the findings. It is determined that grid-connected with battery backup is the most important system choice. On the other hand, solar energy is the most appropriate alternative for microgeneration system investments. Grid-connected system should be implemented for the performance of the microgeneration projects. Hence, providing a sustainable access to the electricity can be possible. Sufficient amount of electricity may not be obtained from wind and solar energy because of the climate changes. In this process, grid-connected system can handle this problem effectively.
  • Yayın
    Analysis of solar module alternatives for efficiency-based energy investments with hybrid 2-tuple IVIF modeling
    (Elsevier, 2023) Dinçer, Hasan; Yüksel, Serhat; Aksoy, Tamer; Hacıoğlu, Ümit; Mikhaylov, Alexey; Pinter, Gabor; Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    The purpose of this study is to examine optimal solar module investments. Firstly, key determinants of the performance of solar energy investments are evaluated by DEMATEL method with the 2-tuple IVIF sets. Moreover, the cell material alternatives for solar module investments are also ranked. For this purpose, an evaluation has been made by 2-tuple IVIF TOPSIS. The contributions of the paper are performing a priority analysis to understand the most significant factors to increase solar energy projects and creating an original model by the integration of DEMATEL and TOPSIS with the 2- tuple IVIF sets. The findings denote that crystalline silicon is the optimal solar panel module to increase the performance of these projects. In the short term, government subsidies can provide cost advantages to solar energy investors. It is not a very continuous practice to try to increase these projects only with government supports. The costs of solar energy projects should be reduced to solve this problem permanently. Owing to new technological developments, high cost problem of solar energy investments can be handled more successfully.
  • Yayın
    Application of M-SWARA and TOPSIS methods in the evaluation of investment alternatives of microgeneration energy technologies
    (MDPI AG, 2022) Dinçer, Hasan; Yüksel, Serhat; Aksoy, Tamer; Hacıoğlu, Ümit; Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    Investments in microgeneration technologies help to boost the usage of clean energy while reducing pollution. However, selecting the appropriate investment remains the most critical phase in developing these technologies. This study aims to design a multi-criteria decision-making method (MCDM) to evaluate investment alternatives for microgeneration energy technologies. The proposed MCDM is based on a Multi Stepwise Weight Assessment Ratio Analysis (M-SWARA), to define the relative importance of the factors. The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and q-Rung Orthopair Fuzzy Soft Sets (q-ROFSs) are used to rank investment alternatives. Calculations were also made with Intuitionistic Fuzzy Sets (IFSs) and Pythagorean Fuzzy Sets (PFSs). For analysis, five evaluation criteria were selected based on the literature: frequency of maintenance, ease of installation, environmental adaptation, transmission technologies, and efficiency of cost. Similarly, six alternatives for microgeneration technology investments were selected: ground source heat pumps, micro hydroelectric power, micro combined heat and power, micro bioelectrochemical fuel cell systems, small-scale wind turbines, and photovoltaic systems. The results showed that cost efficiency was the most significant factor in the effectiveness of microgeneration energy investments, and the photovoltaic system was the best alternative to increase microgeneration energy technology investment performance. Furthermore, the results were the same for the analyses made with IFSs and PFSs, demonstrating the reliability of the proposed method. Therefore, investors in microgeneration technologies should prioritize photovoltaic systems. This conclusion is supported by the fact that photovoltaic is a renewable energy source that has witnessed the most technological improvements and cost reductions over the last decade.
  • Yayın
    Examining the impact of cargo and ancillary revenues on net profit for full service carrier airlines
    (Busssecon International, 2022) Baş, Onur; Aksoy, Tamer; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    In this study, the relationships between cargo revenues, ancillary revenues and net profitability of airline companies were examined in the examples of three full-service airline companies (Turkish Airlines, American Airlines, Delta Air Lines). Methodologically, a logarithmic econometric model was used in which cargo revenues and ancillary revenues were included as independent variables and net profit as dependent variable. The data used for the period 2014Q1-2019Q4 were collected from the annual reports on the official websites of related airline companies and The International Air Transport Association (IATA) and Sorensen&Lucas (2020). EViews 10 and STATA-15 versions, which are the most modern econometric analysis programs that can be used to control the stationarity, were used in the analysis of the data. In addition to econometric analyzes and general statistics, Cross Section dependency tests, CADF second generation unit root tests, Delta slope homogeneity tests, Panel cointegration analysis, Westerlund Panel cointegration tests and Dumitrescu Hurlin Panel Causality tests and Breusch Pagan LM Tests were also performed. The study revealed that there is a cointegration between cargo revenues, ancillary revenues and net profit, and there are a one-way causality relationships from both cargo revenues to net profit and from ancillary revenues to net profit. The study also indicated a positive correlation between cargo revenues and ancillary revenues and net profit. In other words, cargo revenues and ancillary revenues have a positive effect on net profit of airline companies. In addition, the study found that aviation ancillary revenues provide an important resource for airline companies; furthermore, two US companies are among the top three companies with the highest revenues in the world in terms of cargo and ancillary revenues; also showed that Turkish Airlines' ancillary revenues are lower than those of these two US companies. On the other hand, the study showed that the contribution of Turkish Airlines cargo revenues to net profit is much higher than the other two companies. The results are also in line with the IATA data, where Turkish airlines are among the top 10 carrier companies worldwide in terms of cargo revenues. In the study, it is also suggested that airline companies should give more importance to cargo revenues and ancillary revenues in order to increase their profitability.
  • Yayın
    The development of financial risk performance of Istanbul Metropolitan Municipality (IMM) between the years 2008-2018
    (EBES Publications, 2020) Aksoy, Tamer; Asan, Yunus Emre; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    The purpose of this study is to examine impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks & effects they have on the budget of IMM. Results of the analyses done for this study are summarized as follows: Risk of Dependence on Shares from the central budget revenue: It was observed that IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of addiction was high in terms of counterparty risk. Risk of Dependence on the Rating Grade: It was understood that restriction of not passing the country score was still valid in practice and there was a risk of dependence on IMM's rating score. Borrowing & Exchange Rate Risk: IMM had borrowing risk because a significant portion of its total borrowing consists of foreign borrowing so it was significantly affected by increase in exchange rate and it was exposed to additional debt burden, hence the existence of exchange rate risk. Interest Rate Risk: It was understood that IMM was exposed to interest rate risk arising from fluctuations in rate. It was observed that debt burden of the IMM was affected to a certain extent. Credit & Liquidity Risk: It is understood that there is a liquidity risk. The credit & liquidity risks may be valid in upcoming period. Maturity Risk: It is observed that there wasn’t maturity risk regarding maturity structures. Resource Risk: It is noteworthy that IMM has a resource risk in terms of sustaining & completing the investments undertaken. Seizure & Collaterals Risk: It was understood that IMM was exposed to this. In conclusion, various evaluations & suggestions were made for establishment of a financial risk management unit by IMM for effective management of financial risk.
  • Yayın
    The effect of aircraft maintenance scheduling to maintenance costs and airline profitability: Turkish Airlines case
    (EBES Publications, 2021) Aksoy, Tamer; Okan, Berkcan; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    In recent years, it has been observed that there is a very intense and fierce competition among airline companies in the airline industry all over the world. It is a fact that the importance of financial management, which is mostly based on reducing expenses and increasing revenues, in addition to other multidimensional issues, has increased tremendously for these companies in order to maintain their activity and sustainability. Airlines have had to look for ways to reduce their overall costs and increase their profitability. In addition, the Corona period we have been going through, as a force major negative factor, has further increased the importance of this search for companies. In the civil aviation industry, continuity of airworthiness and maintenance costs constitute a large portion of total airline expenses. In this study, the effect of proactive aircraft maintenance scheduling on the maintenance costs and airline profitability is examined. In the study, Turkish Airlines (THY) was chosen as the company that was handled. The fact that the company has a separate special maintenance and repair group (Turkish Technic) was effective in the selection of this company. In addition, some additional qualifications (very rooted, with corporate governance, Turkey's top largest airline, full service carrier airline, member of IATA and the global airline confederation-Star Alliance, and a publicly traded/listed company (Borsa Istanbul-BIST) were also among other factors in selection of the company. Methodologically, the survey method was used to collect the data. The survey was performed on 150 Turkish Technic personnel who actively/directly take place in aircraft maintenance and scheduling such as aircraft maintenance technicians, maintenance planning clerks/experts, supervisors, chiefs and managers. The SPSS-22 version was used to analyze the data, including the necessary tests. It was concluded that there is a strong correlation between maintenance scheduling and the maintenance costs. The study revealed that a proper maintenance planning greatly affects maintenance costs. It is also found that a proactive approach to the maintenance scheduling and planning has a positive effect on decreasing the maintenance costs. Furthermore, the study indicated that aircraft maintenance scheduling affects airline profitability in a positive way as well.
  • Yayın
    Increasing importance of internal control in the light of global developments, national and international standards and regulations
    (T.C. Sayıştay Başkanlığı, 2020) Aksoy, Tamer; Aksoy, Latif; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    The global auditing and accounting scandals of the past have been a turningpoint for the internal control system (ICS) by increasing its importance and necessityas well as global awareness towards it. Various factors played roles in the occurrenceof scandals. A dominant one is the lack of ICS and/or the failure to make it efficient. The need for ICS and ensuring its effectiveness has been subject to various national/international standards and legal regulations including the Sarbanes-Oxley (SOX) Law. Institutional/individual responsibilities of the relevant parties (board of directors, auditcommittee, senior management, independent auditor, public oversight authority, etc.) for the establishment and effectiveness of ICS have been significantly increased inthese standards and regulations. An effective ICS is a vital safety component in many respects such as protecting assets and common interests of all stakeholders, achievinggoals, profitability, ensuring the effectiveness/efficiency of activities, management/accounting control, compliance with policy/procedure/legal regulations/ethical principles,corporate governance, quality assurance, CRM, transparency, accountability, accurate/reliable reporting, sustainability, competitiveness, contribution to audit and so on. This study examined the features of ICS with a conceptual framework and then analyzed systematically the global scandals, which revealed the necessity of internal control, aswell as national and international standards and legal regulations.
  • Yayın
    Değişime farkındalık kavramı ve uluslararası denetim standardı-500 ışığında iç denetim sürecinde denetim kanıtları
    (Seçkin Yayınevi, 2020) Aksoy, Tamer; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    İçinde bulunduğumuz dönemde eşanlı yaşanan farklı süreçlerden geçiyoruz. Bunlardan birisi değişim sürecidir. Dünyada her şey sürekli/hızlı bir değişim içerisinde. Değişmeyen tek şeyin değişimin kendisi olduğu herkesin malumu. Değişimi zamanında fark edemeyen, yönetemeyen ve değişim doğrultusunda gelişim/dönüşüm sağlayamayan her şey (meslek, kişi, canlı, devlet vb.) zamanla yok/tasfiye olma veya değişimin içinde saklı olan fırsatları kaçırma durumunda kalmıştır. Çincede değişim ve kriz kelimeleri (vei-ji) eşanlamlı olup, tehdit/tehlike ve fırsat anlamına gelen iki sözcükten oluşmaktadır. Buradan, değişimin, tehdit ve fırsatları birlikte içinde barındıran bir olgu olduğu söylenebilir. Dolayısıyla, değişimi yönetmek ve değişim ve gelişimin içindeki fırsatlardan istifade etmek açısından, denetim ve muhasebe mensupları dahil istisnasız toplumun tüm ilgili katmanlarınca vizyonun geniş tutulması, yeni mesleki trend/yaklaşım ve yeniliklerin takip edilerek ayak uydurulması gerekmektedir. Hatta proaktif davranarak tüm tarafların her alanda kendileri değişim yaratacak ve öncülük yapacak tarzda paradigmalarını değiştirmesi, profil, donanım ve kalifikasyonlarını geliştirmesi, ülkemizin gelişimine hızlı ve yüksek katma değerli katkı sunma anlamında büyük önem taşımaktadır.
  • Yayın
    Preface
    (Springer Nature, 2021) Aksoy, Tamer; Hacıoğlu, Ümit; Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    In the recent past, there have been accounting and auditing scandals in the USA, which began with Enron and became widespread and had a global impact. Various factors played a dominant role in the formation of those scandals including but not limited to fraudulent practices associated with some basic business functions (financial reporting, accounting, auditing, internal control, finance, oversight, and corporate governance). Additionally, the deliberate damage and violation of ethical principles such as accuracy, honesty, transparency, independence, and accountability in such scandals have also been conspicuous. Consequently, auditing, accounting, financial reporting, internal control, oversight, and corporate governance functions have become vitally important along with the ethical principles following these scandals.
  • Yayın
    The impact of internal control system effectiveness on store performance: D&R store example
    (EBES, 2023) Aksoy, Tamer; Tekneci, Adnan; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    The aim of this study is to evaluate whether the effectiveness of the internal control system (ICS) has a positive effect on the store performance perception (SPP) through the COSO internal control components. In the study, D&R Store Inc was chosen as the company that was handled. The study also aimed to investigate whether the perception of the effect of the internal control system on the performance of D&R stores differs according to demographic characteristics. As far as it is known, there is no direct empirical study that addresses the effects of ICS on SPP in media sector. Methodologically, the survey method was used to collect the research data. 302 personnel responded to the questionnaire prepared according to a 5- point Likert scale. The SPSS-22.0 version was used to analyze the data, including the necessary complementary statistics such as frequency, percentage, mean, standard deviation etc. Besides Cronbach's Alpha test was used for the reliability analysis, and Skewness and Kurtosis tests were used to measure whether the data were normally distributed. In order to measure whether the effectiveness of the internal control system has a positive effect on the perception of store performance over the COSO internal control components, the first main hypothesis was created. In this context, Correlation test and regression test were applied. The second main hypothesis of the study is to measure whether the perception of the effect of the internal control system on store performance differs according to demographic characteristics, and for this purpose, the T-test, analysis of variance (One-Way ANOVA), and Post-Hoc (Scheffe) test were applied. It was concluded that COSO internal control components, namely control environment, risk assessment, control activities, information and communication, and monitoring, have a positive and significant effect on store’s performance perception. Furthermore, as for the second main hypothesis, the study revealed that there are statistically significant differences between the groups in the perception of the effect of the internal control system on store performance according to gender, job position, and years of professional experience, but no statistically significant difference was found according to age and educational status.