İbn Haldun Üniversitesi Kurumsal Akademik Arşivi
DSpace@İHÜ, İbn Haldun Üniversitesi tarafından doğrudan ve dolaylı olarak yayınlanan; kitap, makale, tez, bildiri, rapor, araştırma verisi gibi tüm akademik kaynakları uluslararası standartlarda dijital ortamda depolar, Üniversitenin akademik performansını izlemeye aracılık eder, kaynakları uzun süreli saklar ve telif haklarına uygun olarak Açık Erişime sunar.
Güncel Gönderiler
Financial effects of the circular economy: How circular economy practices boost performance of small and medium enterprises in selected European Southeast countries
(Society of Economists "Ekonomika", 2025) Latif, Muhammad Nouman; Ivanović Đukić, Maja; Talić, Miljana; Stefanović, Suzana
This paper examines the effects of circular economy (CE) practices on the financial performance of small and medium enterprises (SMEs) in selected European Southeast countries (namely, Serbia, Bulgaria, and Romania). It emphasizes the impact of different kinds of SMEs, like those focused on products, services, or both, and their benefits due to CE practices. Results of Logistic regression shows that Bulgaria is leading all kinds of SMEs in CE adaptation. However, there is a lot of potential in Serbia because there is a positive correlation between turnover increase and selling or reusing leftover materials or designing products that are easier to maintain, repair, or reuse.
Building a circular future in Southeast Europe: A roadmap for sustainable construction practices
(Faculty of Technical Sciences, 2024) Latif, Muhammad Nouman; Milutinović, S.; Vasović, D.; Čepić, Zoran; Šunjević, Miljan; Zoraja, Bojana
The objective of our study is to assess the feasibility of implementing circular economy (CE) concepts in the construction sectors of Serbia, Bulgaria, and Romania. Southeast European nations, especially Romania, possess significant potential for environmental and economic advancement due to his 33% adoption of circular economy methods in the Construction sector. As the Construction industry is not only using 3 billion tons of natural raw material annually but also generate 40% of the total waste generated worldwide. We contend that by adopting CE practices, these nations can substantially diminish pollution, promote resource efficiency, and cultivate sustainable development. CE activities such as deconstruction, material reuse, easy to maintain, and waste minimization provide a revolutionary perspective. They not only mitigate the environmental impact of the building industry by decreasing resource usage and pollution, but also generate economic prospects. The implementation of CE innovation in building materials and processes has the potential to result in reduced construction costs across the whole lifespan of a project. In addition, a circular construction sector stimulates employment by generating new job opportunities in waste management, material refurbishment, and deconstruction services, so enhancing overall workforce participation. Nevertheless, harnessing this capacity necessitates a comprehensive and diverse strategy. Governments have a crucial role in implementing rules that provide incentives for investors and construction companies to adopt circular processes. These could include tax incentives for utilizing recycled materials, financial support for deconstruction training, and rules that encourage trash reduction. This study explores the distinct difficulties and possibilities encountered by each nation in Southeast Europe. Southeast Europe can establish itself as a frontrunner in sustainable construction by adopting CE. This will lead to a cleaner environment, a prosperous economy with more jobs, and improved resource efficiency and health and safety standards for construction workers.
The impact of operational performance of full-service carrier airlines on stock prices during COVID-19
(Liberty Publishing House, 2025) Apaydın, Hamza; Aksoy, Tamer; Kaya, Mustafa Göktuğ; Kurt, Serhat; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This study aimed to examine the impact of operational performance indicators of full-service airlines on stock prices during and after the COVID-19 pandemic. The study used monthly data for the period between 2019 and the third quarter of 2024 for Turkish Airlines (THY), Lufthansa and American Airlines, representing fullservice airlines in Türkiye, Europe and the USA. In the study, the effects of variables such as Flight Seat Kilometer (ASK), Revenue Passenger Kilometer (RPK), Load Factor- occupancy rate (LF), Passengers Numbers (PN) and Flights Numbers (FN) on stock prices as indicators of operational performance of selected airlines were analyzed. Methodologically, the data were examined and visualized using the R software using the fixed effects panel data model together with time series econometric models. Data were analyzed with SPSS-22. The study concluded that the Load Factor (FK), one of the operational performance variables, had a positive and statistically significant effect for all airlines during the specified period, while the other factors had no effect. Additionally, it was also revealed that during the pandemic period, the stock prices of the airlines in question were strongly affected by their past values. Moreover, it was pointed out that the pandemic had a short-term effect on stock prices and that it did not have a statistically significant effect in the long term. Furthermore, it was found that the operational performance indicators of all airlines decreased during the Corona, and while the performance declines of other airlines, except for THY, continued after Covid, THY's operational performance increased and stood out positively from the others.
The impact of internal control system on corporate governance: A leading educational foundation example
(Liberty Publishing House, 2025) Aksoy, Tamer; Cömert, Eslem; Kaya, Mustafa Göktuğ; Kurt, Serhat; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This study aimed to examine the impact of the internal control system, which consists of five basic COSO components, on corporate governance principles (justice, transparency, accountability and responsibility) through the example of a leading educational foundation in Türkiye. In the study, it was investigated whether there was a significant relationship between the perceptions of employees regarding the effects of the internal control system components on corporate governance and whether these perceptions differed according to demographic characteristics such as gender, age, education, length of service, position. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was sent to 234 participants in different departments and positions working in the foundation, and 197 employees responded. The data were analyzed with SPSS-22. The survey, which was suitable for a 5-point Likert scale, included statements regarding demographic characteristics and COSO’s main internal control components (Control Environment, Risk Assessment, Control Activities, Information-Communication, Monitoring) and corporate governance principles. It was concluded that all COSO components have a significant and positive relationship with corporate governance principles. In addition, a stronger relationship was found between transparency and accountability principles and internal control components compared to others. Furthermore, it was indicated that these perceptions differed according to demographic characteristics. While significant differences were found in perceptions according to demographic characteristics such as gender, age and position, no differences were found according to education and working years criteria. The study is considered to contribute to the literature because it is the first study to examine the impact of the main COSO components on corporate governance and its principles, together with the example of a leading educational foundation. The study is limited by the selected sample educational foundation, the number of respondents, survey questionsanswers, the applied statistical analysis method and tests.
Making trust across a continent: Transnational marriages between Indonesian women and Turkish men in the Black Sea region
(Ibn Haldun University Press, 2024) Karabatak, Şeyda; Aras, Ramazan
The rapid advancements in communication and transportation facilities have facilitated unexpected encounters between peoble and cultures from diverse origins. People of different countries and nationalities encounter each other in global metropolitan cities or in the transit zones of global migration. With globalization, it is common for multiple trans-localities, cross-border spaces, and intercultural encounters to emerge in the frontier towns or metropolitan cities of a country. However, such encounters are uncommon in rural localities that are far from transit zones and lack the facilities of metropolitan cities. This study focuses on transnational marriage cases in a rural locality where the intensity of transnational migrations or cross-border mobilization is not intense. Intriguingly, the transnational marriages between Indonesian women and Turkish men from Giresun, a small city in the Black Sea region, mark important insights into this global interconnectedness and its reflections on local practies…
