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  • Yayın
    Crypto currency applications in financial markets: factors affecting crypto currency prices
    (PressAcademia, 2020-07-30) Deniz, E. Asena; Teker, Dilek
    Purpose- As the cryptocurrency market is beginning to attract investors, a new portfolio of cryptocurrencies has been published in the literature on macro-economic factors affecting these currencies. This research also aimed to identify the interaction between gold, brent oil, Bitcoin, Ethereum and Ripple. Methodology- The database includes the Daily prices of Bitcoin, Ethereum, Ripple, gold and brent oil prices between the period of 03.04.2018-31.12.2020 which consist of 500 daily data. Natural logaritm for each indicator is used. First, the stationarity of the series were analyzed with ADF (Augmented Dickey Fuller) unit root test. Lag lengths are determined. Interactions between the series were analyzed by the Johansen Cointegration test, Granger Causality test, Impulse- Response Function and Variance Decomposition method. Findings- The series are found out to be stationary at first difference. According to the cointegration test result, cointegration could not be found between our data. According to Granger causality analysis, only one-way relationship was found from bitcoin to gold. Impulse response graphs indicate that all variables respond in a reducing way to reducing shocks occurred in each indicator. Shocks have lost their effect on average in 2 days. Conclusion- The results indicate that the effect of gold and brent oil prices on bitcoin, ethereum, ripple daily prices do not have a strong effect. The results may be beneficial for investors to consider diversification for the portfolios.
  • Yayın
    Muhasebede yapılan hata ve hilelerin meslek etiği açısından incelenmesi
    (PressAcademia, 2020-07-30) Rodoplu, Beste; Teker, Dilek
    Amaç- Etik; mesleği icra ederken genel olarak kabul görmüş belirli kurallar çerçevesinde işin yürütülmesidir. Bu çalışmanın amacı muhasebede yapılan hata ve hilelerin, mesleğin icra edilmesindeki kilit noktalardan biri olan mesleki etiği çerçevesinde incelenmesidir. Yöntem- Günümüz teknoloji dünyasında hala muhasebede hatalar yapılmaktadır, hileye başvuran pek çok muhasebeci vardır ve çıkarları için yanıltıcı isteklerde bulunan birçok mükellef bulunmaktadır. Buna göre, hata ve hilenin nedenlerini, bunlarla ne şekilde karşılaşıldığını, etiğin hata ve hilelerin önlenmesindeki önemini ve yerini ortaya koymak için muhasebeciler üzerinde bir anket çalışması yapılmıştır. Anketin birinci bölümde katılımcılara dokuz adet demografik soru sorulmuştur. İkinci bölümde ise muhasebecinin hata ve hileye yaklaşımı, kişiyi hata ve hileye iten nedenler, etiğin hata ve hile üzerindeki etkileri, meslek hayatlarında karşılaştıkları etik dışı olaylar gibi sor uların yanıtları aranmıştır. Bulgular- Yapılan anket çalışması, hata ve hilenin meslek mensubu tarafından etik anlamında değerlendirilmesini içermektedir. Ancak, maalesef görülüyor ki caydırıcı unsurlar özellikle hilenin önüne geçmede yeterli olmamıştır. Bunun için etik eğitimi, etiğin mesleki davranışa işlemesi ve muhasebe meslek mensubu tarafından özümsenmesi çok önemlidir. Sonuç- Meslek mensupları meslek hayatları boyunca gerek işletmede bulunan boşluklar, gerek müşteri teşvikleri, gerekse yasal boşluklar gibi pek çok etkenler aracılıyla hata ve hileye ortam sağlayabilecekleri durumlarla karşılaşabilmektedirler. Etik, bu durumlarda kişinin mesleki sorumluluğunu hata ve hileye imkân vermeden doğru bir şekilde gerçekleştirmesini sağlayan en önemli unsurdur.
  • Yayın
    Turkish consumers’ behaviors in organic product market: an empirical application
    (PressAcademia, 2020-07-30) Ak, Anda Yarman; Teker, Dilek
    Purpose- The purpose of this research is to determine whether gender, civil status, age, number of children in the family, education level of consumers, their cosmetic concerns, packaging of organic foods and reliability of certification process affect organic product purchase or not. It was also aimed to determine whether any modification ensuring the authenticity of organic products would convince the consumers to purchase / purchase more organic products. Methodology- To determine and test the hypothesis of the research a survey composed of 41 questions, divided into three main sections and a final section, is published on line during 26 days. The survey was replied by 556 respondents. Findings- The hypothesis which are tested and it is revealed that being female, an elder, having higher education or being a parent is not a reason to purchase organic products. On the other hand being married is a reason for purchase. Consumers do not consider cosmetic defects of organic products as a deterrent for not purchasing. Assured reliability on certification will increase organic product purchase, while packaging of organic products is important for consumers. Conclusion- The outputs of the research prove that the awareness on the benefits of organic products is increased among male and young consumers as well. People who have not a higher education degree also purchase organic products as the awareness is increases. Conscious consumers are paying attention to the packaging of organic products. The purchase rates and frequency shall increase when and if the reliability on certification is ensured and the increase on purchase can make organic product farming an economic resource for local farmers.
  • Yayın
    Performance analysis of Turkish banking sector: CAMELS implementation
    (PressAcademia, 2020-07-30) Koç, Caner; Teker, Dilek
    Purpose- These effects lead to many crises in the country, especially the economic crisis, and may result in serious chaos environments. In order not to experience these situations, the banking sector must be under audit and observation. One of the most important actions to be taken for this audit and observation is the regular measurement of financial performance analysis of banks. CAMELS analysis is a globally accepted system for this performance analysis. Camels analysis measures banks with components of capital adequacy, asset quality, management quality, profitability, liquidity and sensitivity to market risks. Methodology- In this study, a total of 16 banks, 2 separate bank groups operating in the Turkish banking sector, 13 of which are private capital banks, 3 of which are Public Banks, were subjected to CAMELS analysis for 16 separate periods taking into account the balance sheets at the end of 2003 and 2018. Findings- According to the results of the study, among the banks, Türkiye Cumhuriyeti Ziraat Bankası A.Ş., Akbank T.A.Ş. ve Türkiye Garanti Bankası A.Ş. among the groups, it was observed that the group of Public Banks perform a stronger performance than other banks and groups. Conclusion- The fact that all banks and bank groups operating in the Turkish banking sector have a stronger performance in the coming process will undoubtedly create a more appropriate level of economic prosperity for every structure in the state and individual scale in Turkey's economic sense.