Tamer Aksoy

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.

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Tamer Aksoy

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

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Listeleniyor 1 - 10 / 46

The effect of aircraft maintenance scheduling to maintenance costs and airline profitability: Turkish Airlines case
(EBES Publications, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Okan, Berkcan; Yönetim Bilimleri Fakültesi, İşletme Bölümü; 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.
Examining the impact of cargo and ancillary revenues on net profit for full service carrier airlines
(Busssecon International, 2022) Aksoy, Tamer; Baş, Onur; 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.
The development of financial risk performance of Istanbul Metropolitan Municipality (IMM) between the years 2008-2018
(EBES Publications, 2020) Aksoy, Tamer; Asan, Yunus Emre; 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.
Muhasebe ve finansal raporlama standartları
(TÜBİTAK Bilim Yayınları, 2021) Aksoy, Tamer; Aksoy, Tamer; Saraç, M. A. Yekta; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Finansal bilgiler ile finansal raporların düzenlenmesine rehberlik eden kavram, ilke, yöntem ve kurallar bütünüdür. Bu standartlar, finansal raporlarda sunum birliği sağlamakta ve ortak 'işletme dili' oluşturmaktadır. Standartların «amacı, bilgi kullanıcılarının işletmeyle ilgili doğru karar alabilmeleri için faydalı bilgilerin gerçeğe uygun olarak sunulmasını sağlamaktır. Gerçeğe uygun sunum ise işletmelere ait faydalı finansal bilgilerin ihtiyaca uygunluk, doğruluk, güvenilirlik, karşılaştırılabilirlik, anlaşılabilirlik, doğrulanabilirlik, zamanında sunum ve gerçeğe uygunluk gibi nitelikleri taşıması ve finansal tabloların ortak standartlara göre hazırlanmasıyla mümkündür. Finansal tabloların standartlar dikkate alınmadan hazırlanması, tabloların geçerliliği, şeffaflığı ve gerçeğe uygunluğu üzerinde şüphe ve yanlış karar alma riskini doğurur...
An evaluation of E7 countries’ sustainable energy investments: A decision-making approach with spherical fuzzy sets
(De Gruyter, 2023) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Rahadian, Dadan; Firli, Anisah; Dinçer, Hasan; Yüksel, Serhat; Hacıoğlu, Ümit; Gherghina, Ştefan Cristian; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to identify important strategies to increase sustainable energy investments in emerging economies. For this situation, first, four different indicators are selected according to the dimensions of the balanced scorecard technique. The weights of these items are computed by using Quantum Spherical fuzzy DEMATEL. In the second phase, emerging seven (E7) countries are ranked regarding the performance of sustainable energy investments. In this process, Quantum Spherical fuzzy TOPSIS is taken into consideration. The main contribution of this study is that prior factors can be defined for emerging economies to increase sustainable energy investments in a more effective way. Furthermore, a novel decision-making model is developed while integrating TOPSIS and DEMATEL with Quantum theory, Spherical fuzzy sets, facial expressions of the experts, and collaborative filtering. It is concluded that competition is the most significant factor for the performance of sustainable energy investments. In addition, the ranking results denote that China and Russia are the most successful emerging economies with respect to sustainable energy investments. It is strongly recommended that emerging countries should mainly consider benchmarking the capacity of energy hubs with the aim of increasing the capacity of ongoing energy plants.
Application of fuzzy Topsis and Taguchi methods for optimization problems with disruptive risk: A systematic review
(IGI Global, 2022) Aksoy, Tamer; Karakaya, Gencay; Ghorbani, Shahryar; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Ranking and choosing research projects and analyzing experiments are usually difficult and complex responsibilities for professional research councils at universities and research centers. Its complexity stems from having more than one variable in each project, and the participation of many decision-makers in the ranking process and selection of research projects based on many variables. The fuzzy set theory provides the required flexibility to show the uncertainty about the lack of knowledge, and also it can manage the uncertainty in the real world that the values of criteria are not defined properly. For this purpose, in the environment where the criteria of research projects are vaguely defined, the ranking methods such as Taguchi, which can reduce the number of experiments and making process more efficient, can be used for quality design in designing and processing product. In this work, first of all, the authors review fuzzy TOPSIS technique and the Taguchi method as well; then they approach research efficiency and optimization of the level of effective parameters in an experiment.
Analysis of environmental impact for material production investments using a novel soft computing methodology
(IEEE, 2023) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Eti, Serkan; Aksoy, Tamer; Yüksel, Serhat; Hacıoğlu, Ümit; Mikhaylov, Alexey; Muyeen, S. M.; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to evaluate the environmental impacts of material production investments. The factors of Higg Materials Sustainability Index are defined as the parameters. These factors are weighted by considering T-SF TOPSIS-DEMATEL. Moreover, the items of the life cycle process are defined as alternative set for measuring the environmental effects of each process in the sustainable production investments. These alternatives are ranked with interval valued SF MAIRCA. The calculations are also made for different t, u and d values with the aim of making comparative evaluations. The main contribution of this study is that a priority analysis has been made so that the most significant indicators are defined for the companies to increase sustainability in material production investment process. Another important novelty of this paper is that a new model is created by the name of TOPSIS-DEMATEL. This situation has a positive influence on both increasing methodological originality and overcoming criticized issues of DEMATEL. The results are quite similar for all conditions, so it is understood that the proposed model provides consistent and coherent findings. It is concluded that chemistry is the most critical factor for environmental impact for material production investments. Moreover, recycle is determined as the most optimal alternative.
Assessing financial risk management in local governments: Case of Istanbul Metropolitan Municipality (IMM)
(Busssecon International, 2020) Aksoy, Tamer; Asan, Yunus Emre; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to examine the 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. The results indicate that (i) risk of dependence on shares from the central budget revenue; (ii) IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of dependency was high in terms of counterparty risk.
Common audit deficiencies under the audit quality microscope
(Springer, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Biçer, Ali Altuğ; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This chapter explains the key elements that create an environment for audit quality focusing on the audit deficiencies related to the inspection reports from the world’s audit regulators. Building/enhancing trust via audit quality cannot be formulized by algorithms or particular standards or obligations. The meaning of evaluation of audit quality depends on the conditions facing the auditor. Measuring professional skepticism, due care or professional judgement are critical factors affecting audit quality. For this reason a comparison is made between Turkish Oversight Authority(KGK) and International Forum of Independent Audit Regulators (IFIAR) inspection reports.
Examining the effects of internal control system on crisis management skills: The case of IMM fire service department
(SSBFNET, 2020) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Sağlam, Murat; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This study examines the effects of the effectiveness of the internal control system (ICS) on crisis management skills (before, during, and after the crisis) in the event of a disaster through the Istanbul Metropolitan Municipality (IMM) Fire Service Department. Methodologically, a comprehensive survey questionnaire was used to collect data from 251 workers of the IMM fire service department located on the Anatolian side of Istanbul. Statistic Package for Social Sciences (SPSS) version 22 used to analyze data by running among other reliability tests, T-Test, ANOVA, and Regression analysis. The results of the study indicated that ICS of the Fire Service Department of IMM showed high levels of effectiveness in the event of a disaster and that the institution has a high level of crisis management skills. In addition, the study found that a high positive relationship existed between ICS and Crisis Management Skills of the IMM fire service department before, during, and after the crisis in the event of a disaster. Finally, the study revealed that, ICS has a positive and high impact on IMM crisis management skills before, during, and after the crisis, and that the effectiveness of ICS had increased the crisis management skills of the institution.

Aksoy, Tamer

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