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Understanding determinants of outward foreign direct investment: the role of economic policy uncertainty, institutional quality, and globalization
(Emerald Group Publishing Ltd, 2024) Ölmez, Fevzi; Bilgiç, Emre; Aydın, Esra
PurposeThis research aims to investigate the role of the economic policy uncertainty (EPU) in the outward FDI (OFDI) of the United Kingdom (UK) by considering the institutional quality (IQ) and globalization level of the host country as contextual factors.Design/methodology/approachThe UK's OFDI to its twenty partners is analyzed by using the factor augmented model for the 2005-2019 period.FindingsThe results show that the EPU of the host country has a negative and significant effect on the UK's OFDI. Furthermore, the findings surprisingly illustrate that the globalization level of the host country has a negative and significant impact on the UK's OFDI. In terms of IQ, this study indicates that, while government effectiveness and regulatory quality have a negative and significant influence on the UK's OFDI, the rule of law has a positive and significant effect on the UK's OFDI.Originality/valueThis will be one of a few studies considering OFDI in the scope of EPU. Also, the contradicting results of the study add unique perspectives to the literature about the relationship between OFDI, globalization, and IQ.
Analysis of countries' performances in individual Olympic Games using cluster analysis and decision trees: the case of Tokyo 2020
(Emerald Group Publishing Ltd, 2024) Cetinkaya, Ahmet; Peker, Serhat; Kuvvetli, Ümit
PurposeThe purpose of this study is to investigate and understand the performance of countries in individual Olympic Games, specifically focusing on the Tokyo 2020 Olympics. Employing cluster analysis and decision trees, the research aims to categorize countries based on their representation, participation and success.Design/methodology/approachThis research employs a data-driven approach to comprehensively analyze and enhance understanding of countries' performances in individual Olympic Games. The methodology involves a two-stage clustering method and decision tree analysis to categorize countries and identify influential factors shaping their Olympic profiles.FindingsThe study, analyzing countries' performances in the Tokyo 2020 Olympics through cluster analysis and decision trees, identified five clusters with consistent profiles. Notably, China, Great Britain, Japan, Russian Olympic Committee and the United States formed a high-performing group, showcasing superior success, representation and participation. The analysis revealed a correlation between higher representation/participation and success in individual Olympic Games. Decision tree insights underscored the significance of population size, GDP per Capita and HALE index, indicating that countries with larger populations, better economic standing and higher health indices tended to perform better.Research limitations/implicationsThe study has several limitations that should be considered. Firstly, the findings are based on data exclusively from the Tokyo 2020 Olympics, which may limit the generalizability of the results to other editions.Practical implicationsThe research offers practical implications for policymakers, governments and sports organizations seeking to enhance their country's performance in individual Olympic Games.Social implicationsThe research holds significant social implications by contributing insights that extend beyond the realm of sports.Originality/valueThe originality and value of this research lie in its holistic approach to analyzing countries' performances in individual Olympic Games, particularly using a two-stage clustering method and decision tree analysis.
Systematic and bibliometric review of neuroeconomics and neurofinance research: current status, thematic trends, and future directions
(Wiley, 2024) Bayramoğlu, Gökberk; Öztürk, Oğuzhan
The aim of this study is to provide a systematic and bibliometric overview of neuroeconomics and neurofinance research. The study analyzes 507 articles published in peer-reviewed journals in the Web of Science (WoS) database spanning from 1994 to February 2024. The research is conducted in two phases; initially, a performance analysis, followed by a science mapping analysis. Through performance analysis, we pinpoint significant authors, notable journals, leading countries, and influential articles within these research fields. With the science mapping, we utilize co-citation, bibliographic coupling, and co-word analyses to uncover the thematic and intellectual framework of research in neuroeconomics and neurofinance. Overall, we reveal prominent research themes, including reward, decision-making under risk, value, game theory, and intertemporal choices. Classical decision-making theory divides the decision-making process into three interconnected stages: identifying options, evaluating them, and making a choice. The research themes we revealed through science mapping analysis constitute different aspects of the evaluation stage. Accordingly, our results suggest that neuroeconomics and neurofinance research has mainly concentrated on the evaluation stage (and, to a lesser extent, the choice stage with value theme), while the process of identifying options has been relatively understudied, despite its vital significance in less structured, real-world situations. Alongside revealing research themes, we ultimately spotlight research directions within neuroeconomics and neurofinance.
Deep learning-based classification of breast tumors using raw microwave imaging data
(Gazi Univ, 2024) Bicer, Mustafa Berkan; Eliiyi, Uğur; Türsel Eliiyi, Deniz
Breast cancer is the leading type of malignant neoplasm disease among women worldwide. Breast screening makes extensive use of powerful techniques such as x-ray mammography, magnetic resonance imaging, and ultrasonography. While these technologies have numerous benefits, certain drawbacks such as the use of low-energy ionizing x-rays, a lack of specificity for malignant tissues, and cost, have motivated researchers to investigate novel imaging and detection modalities. Microwave imaging (MWI) has been extensively studied due to its low-cost structure and ability to perform measurements using non-ionizing electromagnetic waves. This study proposes a novel convolutional neural network (CNN) model for detecting and classifying tumor scatterers in MWI simulation data. To accomplish this, 10001 different numerical breast models with tumor scatterers of varying numbers and positions were developed, and the simulation results were derived using the synthetic aperture radar (SAR) technique. The presented CNN structure was trained using 8000 pieces of simulation data, and the remaining data were used for testing, achieving accuracy rates of 99.61% and 99.75%, respectively. The proposed model is compared to three state-of-the-art models on the same dataset in terms of classification performance. The results demonstrate that the proposed model effectively performs effectively well in detecting and classifying tumor scatterers.
Home advantage and away disadvantage of teams in champions league: is it valid for all teams and against every opponent?
(Termedia Publishing House Ltd, 2024) Kuvvetli, Ümit; Cilengiroglu, Ozguel Vupa
The home advantage (HA) is a robust phenomenon in soccer whereby the home team wins more games and scores more goals than the away team. Similarly, away disadvantage (AD) means that an away team loses more games or scores less goals than the home team. This study examines the HA and AD values of teams in the UEFA -Champions League, covering the seasons from 2003/2004 to 2021/2022, a total of 2,344 matches. Controlling for team ability differences, the study revealed significant variations in HA, ranging from 32.1% to 79.5%, while AD values ranged from 45.1% to 71.9%. The study further found that HA remained consistent for teams across both the group and knockout stages, while AD varied between these stages. Furthermore, the results suggest that, for certain teams, HA is predominantly manifested against weaker opponents, and the impact of opponent strength on HA and AD is limited.
The role of digital transformation for SMEs during a health crisis: Lessons learnt from Covid-19 epidemic
(CEUR-WS, 2024) Hızıroğlu, Ourania Areta; Aydın, Ali Emre; Van Isacker, Karel; Milis, George; Sirashki, Hristo; Tsoris, Panayiotis
The global outbreak of COVID-19 posed significant challenges for small and medium-sized enterprises (SMEs) across the globe, compelling them to swiftly adapt to ensure business continuity and resilience. Considering this issue, this research investigates the role of digital transformation in enabling small and medium-sized enterprises (SMEs) to navigate the challenges posed by the COVID-19 pandemic and maintain business continuity. Through a qualitative study involving 50 case studies of SMEs, primarily micro-enterprises, from Bulgaria, Belgium, Cyprus, Greece, and Turkey, the findings reveal that digital transformation strategies such as increased ICT usage, new distribution channels, remote work implementation, and product diversification were crucial for SME resilience during the crisis. The study highlights the significance of digital transformation in crisis management and provides practical recommendations for SMEs and policymakers to enhance crisis preparedness through continuous digital transformation efforts. © 2023 Copyright for this paper by its authors.
The impact of artificial intelligence on the health industry: General framework on non-clinical applications
(CRC Press, 2024) Berktaş, Mustafa; Erbaycu, Ahmet Emin; Hızıroğlu, Kadir; Er, Orhan; Kahyaoğlu, Sezer Bozkuş
This chapter provides the general framework for a basic introduction to non-clinical applications of artificial intelligence (AI) in the healthcare industry. All activities related to patient care that are not observable in the disease treatment process can be referred to as non-clinical healthcare activities. The healthcare industry appears as a top priority in almost every subject in both advanced and emerging countries around the world. Therefore, this book is planned with the aim of closely examining and contributing to the dynamics of the healthcare sector, which has such a strategic importance and social impact. In this respect, Volume 1 covers non-clinical applications of AI and, as a next step, Volume 2 will provide information on the impact of AI on clinical implications. In this context, a wide range of topics will be described, from health big data and the characteristics of the health big data production process to key processes related to health service delivery, quality and accreditation. While the health industry is large in scale, it also has a very complex structure in terms of its operations, services and technologies. For this reason, it is one of the sectors expected to internalize and exploit technological advances most quickly. AI, which is contributing to revolutionary innovations in technological development, is spreading widely through intelligent tools with different algorithms based on machine learning and deep learning techniques. While the applications of artificial intelligence have benefits, they also pose challenges. The topics discussed in this book attempt to open the discussion on all aspects of AI with a balanced approach based on the literature. It provides value-added recommendations for public health management that should be considered in the development of health policies needed to improve service standards and quality, especially in the healthcare industry and the healthcare supply chain process. © 2025 Mustafa Berktas, Abdulkadir Hiziroglu, Ahmet Emin Erbaycu, Orhan Er and Sezer Bozkus Kahyaoglu.
The impact of the transition to the circular economy implementations in the financial industry: Recommendations for good practice
(Emerald Publishing, 2024) Nzama-Sithole, Lethiwe; Kahyaoğlu, Sezer Bozkuş
Introduction: The circular economy is observed as a good sustainability practice that has gained importance recently. The effects of this practice specific to the financial industry are examined in the context of green accounting, finance, and sustainability reporting standards and needs. Purpose: This chapter aims to analyse the impact of the circular economy on the finance industry based on three research questions: (1) What benefits and challenges does the circular economy bring to the financial industry? (2) What should be the financial industry’s strategic roadmap and business model for transitioning from a linear economy to a circular economy? (3) What are the differentiating aspects of ecosystem accounting and environmental accounting in its structure and use in the financial industry? Methodology: The method of our work is based on a ‘strategic road map for circular economy’ implementation and a ‘sustainability business model framework’ relevant to the finance industry. Thus, we systematically present the ‘value generation process’ considering the industry trends and dynamics and regulatory challenges regarding ‘green business model’ management with a strategic approach. Findings: To coordinate the transition to a circular economy based on systematic knowledge about the state of ecosystems and their interactions with society, it is necessary to design monitoring, accounting and reporting systems that adapt to the new business operating environment. This chapter provides recommendations from the perspective of the financial sector. © 2024 by Lethiwe Nzama-Sithole and Sezer Bozkus Kahyaoglu Published under exclusive licence by Emerald Publishing Limited.
Q-learning-based hyper-heuristic framework for estimating the energy consumption of electric buses for public transport
(Springer International Publishing, 2024) Turgut, Oğuz Emrah; Turgut, Mert Sinan; Önçağ, Ali Çaglar; Eliiyi, Uğur; Eliiyi, Deniz Türsel
This research study introduces a Q-learning enhanced hyper-heuristic framework for the accurate estimation of energy consumption rates of electric buses. Fundamentals of reinforcement learning concepts are hybridized with the integrated newly emerged metaheuristic methods of Aquila optimizer, Barnacles Mating Optimizer, Gradient-based Optimizer, Harris Hawks Optimization, and Poor and Rich Optimization algorithms to solve high-dimensional optimization problems with higher accuracy. In this context, the Q-learning algorithm is considered a high-level heuristic for administering the selection and move acceptance mechanisms, while search agents of those mentioned above low-level competitive metaheuristic algorithms meticulously explore the search space to find the optimum global point. Q-learning guides the operating hyper-heuristic in selecting the suitable low-level optimizer based on the Q-table score during iterations. An intelligent control mechanism is devised to get a reward or penalty for the actions of the low-level algorithms. The proposed method is evaluated on thirty-two optimization benchmark problems composed of unimodal and multimodal test functions. Then, each constituent algorithm and the hyper-heuristic model are applied to thirty-dimensional benchmark functions of CEC 2017 and twenty-eight test instances of CEC 2013. Four different challenging, complex real-world engineering design cases are also solved to assess the predictability of the proposed method on constrained problems. Finally, the proposed hyper-heuristic is employed to derive the fuel consumption estimates of electric buses. It is seen that the Multiple linear regression model, whose unknown parameters are extracted by the hyper-heuristic framework, gives the best predictions. © The Author(s), under exclusive licence to Springer Nature Switzerland AG 2024.
Understanding the role of initial public offerings in financial manipulation: Institutionalization or cautiousness?
(Springer Nature, 2024) Aydın, Esra; Bilgiç, Emre
In recent years, it is observed that there has been an increase in enterprises that have initial public offerings (IPO)Initial public offerings (IPO) on Istanbul Stock ExchangeStock Exchange (ISE). In IPO process, it is significant for firms to show strong financial position in their prospectuses to be approved by officials and to attract investors. Although it is expected that firms are cautiously and transparently prepare their prospectuses because they are legally responsible for information in prospectuses, they may sometimes manipulate their financial statements in the prospectuses to show strong financial position. On the other hand, it is theoretically assumed that firms become more institutionalized through IPO process and the tendency of institutionalized firms to manipulate financial statements becomes lower. However, it is known that there are institutionalized firms that conducted financial manipulationFinancial manipulation in the past. In this sense, this study aims to analyze how does the financial manipulationFinancial manipulation behavior of firms in Türkiye differs before and after the IPO? To this end, two different samples consisting of Turkish firms were analyzed by Beneish M ScoreBeneish M Score model and differences between 2020, 2021, and 2022 years in terms of financial manipulationFinancial manipulation possibility were investigated by one-way Anova and Kruskal Wallis tests. The tendency of firms to conduct financial manipulationFinancial manipulation is lower in pre-IPO period than in post-IPO period. Also, it can be said that the average of enterprises is below the critical threshold which means that there is no strong evidence indicating that they are manipulator enterprises. © The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2024.
Muhasebe araştırmalarında göz izleme yönteminin kullanılması üzerine kavramsal bir çalışma
(2021) Alkan, Betül Şeyma; Bayramoğlu, Gökberk
Muhasebe araştırmalarına yenilikçi bir yaklaşımla katkı sunan göz izleme (eyetracking) teknolojisinin bir araştırma yöntemi olarak kullanılabilirliği bu çalışmanın konusunu oluşturmaktadır. Göz izleme teknolojisi, bireylerin kararlarının ve davranışlarının altında yatan bilişsel ve dikkat süreçlerinin incelenmesini sağlar. Bir bilgi sistemi olarak muhasebe, bilgi kullanıcılarına karar verme süreçleri için muhasebe bilgilerinin iletilmesini sağlar. Muhasebe bilgi kullanıcılarının karar verme süreçlerindeki davranış modeli, muhasebe bilgi sistemi ve bilgi kullanıcıları arasındaki bilişsel süreçlerin nasıl çalıştığına odaklanır. Bu çalışmanın amacı da, davranışsal muhasebe araştırmaları için bir yöntem olarak göz izleme teknolojisinin teorik temelini, parametrelerini, veri toplama prosedürlerini ve sınırlılıklarını ele almaktır. Böylece, göz izleme yönteminin kullanılabileceği potansiyel muhasebe araştırma alanları sistematik bir literatür taramasıyla incelenerek avantajları ve handikaplarının tartışılması hedeflenmektedir.
Klasik yönetim ve kapalı sistem mi? 1925 yılından önce yazılmış yönetim ders kitaplarında “Açık Sistem” imaları
(2020) Coşkun, Recai
Çalışma, yönetim-organizasyon kitaplarında yer alan, klasik yönetimin “kapalı sistem” yaklaşımını benimsediğineilişkin önermeyi Taylor, Fayol ve Weber’in eserleri ile1925’ten önce yazılmış İngilizce ders kitapları üzerindennitel içerik çözümlemesi yoluyla sorgulanmaktadır. Bubağlamda Taylor, Fayol ve Weber’in eserleri yanında beştane günümüz Türkçe ders kitabı, sekiz tane günümüz İngilizce ders kitabı ve on üç tane 1925 yılından önce yazılmış İngilizce ders kitabı incelenmiştir. Birinci bulgu, incelenen günümüz Türkçe ders kitaplarının hepsinde klasikyönetim ile kapalı sistem eşleştirilirken, İngilizce kitaplarda bu türden bir yakıştırma yapılmamıştır. İkinci bulgu,Türkçe kitap yazarlarının Taylor, Fayol ve Weber’in eserlerini yeterince incelemeden, haklarında genellemeleryaptıklarıdır. Yine, klasik yönetimin çalışanları bir makinegibi gördüklerine dair ifadenin de doğru olmadığı belirlenmiştir. Üçüncü bulgu, incelenen 1925 öncesi İngilizce derskitaplarında örgütün dış çevresine yönelik ayrıntılı bilgilere yer verildiğini göstermiştir. Son olarak, eksik eleştirelperspektif nedeniyle, çok sayıda birbiriyle çelişir ifadeningünümüz ders kitaplarında yer aldığı saptanmıştır. Bu bulgulara dayalı olarak ders kitaplarında ve ilgili yazında Klasik Yönetim ile ilgili söylemde kökten değişikliklerin yapılması önerilmiştir.
Hotel selection with safe tourism certificates in Covid-19 pandemic using SWARA and fuzzy COPRAS methods
(2022) Özdil, Tuncer; Akpınar, Muhammet Enes
The virus, which emerged in Wuhan, China, has taken the whole world under its influence in a short time. The World Health Organization declared this period as the "pandemic period", which means a global epidemic, due to the spread of the virus to the world in a short time. This period has undoubtedly been a period when many habits changed for everyone. Vacation habit is also one of the habits that change during this period. Especially in the summer months, people who spend their holidays in hotels had to be more sensitive in choosing the hotel due to the continuation of the pandemic period. While different criteria were considered in hotel selection before, the criterion of having a safe tourism certificate has become the most important criterion due to the pandemic. Businesses with this certificate can provide service without any problems as they take all precautions during the pandemic period. In this study, a hotel selection problem that takes into account the criteria of safe tourism certificate is discussed. In this study, a hotel selection problem that takes into account the safe tourism certification criteria is discussed. In the study, Stepwise Weight Assessment Ratio Analysis (SWARA) and fuzzy logic based The Complex Proportional Assessment (COPRAS) methods were used to solve the problem of choosing the most suitable hotel. As a result of the study, ten hotel alternatives were evaluated according to the criteria of safe tourism certificate during the pandemic period and the most suitable hotel was selected.
Continuous auditing as a strategic tool in public sector internal audit: the Turkish case
(2020) Kahyaoğlu, Sezer Bozkuş; Sarıkaya, Rasim; Topal, Bahadır
Hem kamu hem de özel sektörde iç denetim mesleği, stratejik hedeflere ulaşmak için iş süreçlerini iyileştirmeye yönelik temel bir gereklilik haline gelmiştir. Bunun ana nedeni, iç denetimin katma değerli, riske dayalı yaklaşımı ve stratejik hedeflere ulaşmada güvenilir danışman olmasıyla önemli bir role sahip olmasıdır. Türkiye’de kamu sektöründe iç denetim, kamu idarelerinin öncelikleri ve performans göstergelerine uygun olarak kamu kaynaklarının ekonomik, verimli ve etkin kullanımını sağlamak amacıyla 2003 yılında 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu ile yürürlüğe giren nispeten yeni bir uygulamadır. Kısa bir geçiş döneminden sonra kamu idareleri, İç Denetim Koordinasyon Kurulu’nun tam desteğiyle iç denetim fonksiyonlarını bu kadar kısa bir sürede IIA standartlarına göre kurmaya başlamıştır. Bu çalışmanın temel amacı, Türkiye'deki kamu sektörü iç denetiminin mevcut durumunu analiz etmek ve en iyi uygulamalara örnek vermektir. Bu kapsamda, TC Tarım ve Orman Bakanlığı iç denetim fonksiyonu seçilmiştir. Bunun nedeni, Bakanlık iç denetim ekibinin, denetim planlarını, saha çalışmalarını ve raporlarını dijital olarak yürütmek için kurum içinde geliştirilen sürekli bir denetim yazılımı kullanmasıdır. İlk olarak, sürekli denetim ve veri analitiğinin önemi ilgili literatüre göre açıklanmaktadır. İkinci olarak, Türk kamu sektöründe iç denetim hakkında kısa bir arka plan bilgisi verilmekte ve Tarım ve Orman Bakanlığı iç denetim fonksiyonu kısaca tanıtılmaktadır. Üçüncüsü, Bakanlığın sürekli denetim vakasının verileri, metodolojisi ve ampirik sonuçları sunulmaktadır. Sonuç olarak, literatüre katkıda bulunmak için ampirik bulgulara dayalı politika önerileri yapılmıştır. ANAHTAR KELİMELER İç Denetim, Sürekli Denetim, Veri Analitiği, Kamu Sektörü
Start-up anlatılarının argümantasyon perspektifinden değerlendirilmesi : İTÜ big bang start-up challenge örnek olayı
(2022) Çitçi Türküstün, Umut Sanem; Petekçi, Safiye
Girişimciler girişimlerini başlatmak, girişimlerinin sürdürülebilirliğini ve ilerlemesini sağlamak için yatırımcı desteğine ihtiyaç duyarlar. Girişimciler ile yatırımcıları bir araya getiren start-up yarışmalarında ise girişimcilerin yatırımcıları ikna edebilmeleri için çok kısıtlı zamanları vardır. Bu kısıtlı zamanda yatırımcıları kendilerine destek vermek için ikna etmeleri gerekmektedir. Bu çalışmanın amacı, start-upların yatırım alma çabasını sergilerken anlatılarını nasıl şekillendirdikleri, anlatıların benzer araştırmalardan hangi noktalarda farklılaştığı ve varsa bu farklılıkların bağlamla ilişkili olup olmadığını tartışmaktır. Çalışma, lisansüstü tez çalışmasının ilk aşaması olarak tasarlanmıştır. Bu nedenle kapsamı örnek olay olarak belirlenen İTÜ Big Bang Start-up Challenge organizasyonunun 2019 ve 2020 yıllarında yer verilen anlatılara odaklanmaktadır. Keşfedici nitelikte olan bu araştırmada anlatı analizi ile benzer ve farklı yanlar belirlenmeye çalışılmaktadır. Çalışmanın en çarpıcı bulgusu örnek olay olarak belirlenen organizasyona katılan start-upların eksik tasım konusunda önceki araştırmalardan oldukça farklılaşmasıdır.
Kent içi toplu taşımada belediye otobüslerinin karıştığı trafik kazalarının lojistik regresyon ile incelenmesi
(2021) Kuvvetli, Ümit; Firuzan, Ali Rıza
Trafik kazaları, birçok gelişmekte olan ülke için önemli sorunlardan bir tanesidir.Literatürde trafik kazalarını farklı açılardan değerlendiren birçok çalışma olmasına karşılık,kent içi toplu taşımada sıklıkla kullanılan belediye otobüslerinin karıştığı trafik kazaları ileilgili çalışma sayısı oldukça sınırlıdır. Bu çalışma, literatürdeki bu boşluğun dolmasına katkısağlamak amacıyla hazırlanmıştır. Çalışmada İzmir’de kullanılan belediye otobüslerinin biryıl içinde karıştıkları trafik kazalarına etki eden faktörler lojistik regresyon kullanılarakanaliz edilmiştir. Çalışmanın ilk kısmında, yaralamalı/ölümlü trafik kazalarına etki edenfaktörler ikili lojistik regresyon ile belirlenmiştir. Bu modele göre mevsim ve şoför tecrübesideğişkenleri anlamlı bulunmuştur. İkinci kısımda ise, kazalar, kuruma olan toplammaliyetlerine göre gruplanmış ve kazanın maddi büyüklüğüne etki eden faktörler ordinalregresyon ile analiz edilmiştir ve elde edilen modele göre kazanın büyüklüğüne anlamlı etkieden faktörler belirlenmiştir. Son olarak ise, elde edilen tüm bulgular genel olarakdeğerlendirilmiş ve yorumlanmıştır.
A sequential workforce scheduling and routing problem for the retail industry: a case study
(2022) Özcan, Sel; Uğurlu, Onur; Eliiyi, Uğur
This study investigated the operational workforce scheduling and routing problem of a leading international retail company. Currently, the company plans to launch a new product into the Turkish market, which will be used in all its retail stores across the country. For the best marketing outcome, branding of all retail stores needs to be renewed by an outsourced workforce with a minimum of cost and time. We framed this as a workforce scheduling and routing optimization problem. Therefore, a two-stage solution was proposed. The retail stores were partitioned into disjoint regions in the first stage, and the schedules were optimized in the second stage. We employed the k-means clustering algorithm for constructing these regions. Two different heuristic approaches were applied to solve regional scheduling in the second stage of the algorithm since the resulting scheduling problem is NP-hard. Finally, a computational analysis was performed with real data and the results are discussed.
Real-Time blockchain accounting system as a new paradigm
(2021) Alkan, Betül Şeyma
The aim of this study is to evaluate the advantages by examining the effect decentralized blockchain applications on accounting information systems. The blockchain as an Distributed Ledger Technology (DLT) offers new possibilities to recording and backing up sensitive and confidential data of accounting information systems. The blockchain is designed in a structure that allows transactions to be monitored and controlled in real-time. By this way, the question of how to operate the real-time accounting system, as a new paradigm with blockchain technology, and how to apply in the field of taxation have emerged simultaneously. To achieve the aim of the study, a descriptive approach was adopted to explore the basics of blockchain technology and the most important accounting practices (such as accounting entries, taxation). For that purpose, the relevant literature on blockchain accounting system were reviewed and the blockchain reports of the big four companies were examined. As a result, the potential advantages of real-time blockchain accounting system were categorized according to four focus points: transparency and trust; disintermediation;smart contracts; continuous audit.
Seasonal reservation scheduling with resource costs: A mathematical modeling approach
(2021) Eliiyi, Uğur
In this study, a novel optimization problem for simultaneous capacity planning and scheduling in reservation scheduling environments is proposed. The problem is important for seasonal reservation systems such as hotel or seat reservations of travel agencies, or operation and treatment reservations in health tourism. The objective of the problem is to maximize the net profit gained from the processed reservations. To the best of our knowledge, the problem was not previously studied. An integer programming model is developed for exact solutions and extensive computational experimentation reveals model performance under different scenarios. The results are analyzed, and managerial implications are discussed.
Otobüs yedek parça üretiminde ölçüm sistem analizi uygulaması
(2022) Firuzan, Ali Rıza; Vahaplar, Alper; Kuvvetli, Ümit; Önçağ, Ali Çağlar
Rekabet ortamının giderek artması sonucu işletmeler, maliyetlerini düşürmek ve aynı zamanda kalitelerini arttırmak zorunda kalmaktadır. Bu durum işletmeleri çeşitli kalite iyileştirme tekniklerinden yararlanmaya yönlendirmiştir. Altı Sigma başta olmak üzere çoğu kalite iyileştirme yöntemleri veri odaklı yaklaşımlar olup, bu yöntemlerin başarılı olmasının ilk şartı kullanılan verilerin güvenilir olmasıdır. Bu durum kalite iyileştirme çalışmalarında, ilk adım olarak verilerin elde edildiği ölçüm sistemlerinin güvenilirliğinden emin olunmasını gerekmektedir. Bu çalışmada, bir otobüs yedek parçasının ölçümünde kullanılan sistemin güvenilirliği iki farklı yöntem kullanılarak analiz edilmiştir. Her iki yönteme göre kullanılan ölçüm sisteminin kabul edilebilir seviyede yeterli olduğu fakat iyileştirme fırsatları içerdiği sonucuna varılmıştır.

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