hakansabunis/tr-academic-research-agent-index huggingface dataset:
DIŞ TİCARET VERGİLERİNİN TÜRKİYE EKONOMİSİNE ETKİLERİ
THE AFFECTS OF FOREIGN TRADE TAXES ON TURKISH ECONOMY
Yazar: Kolçak, Menşure
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 27 No. 4, 2013
Anahtar kelimeler: Dış Ticaret, Vergi, Dış Ticaret Vergileri, Gümrük Vergisi, ; Foreign Trade, Tax, Foreign Trade Taxes, Customs ,Duties, VAT,SCT

Maliye politikası araçlarından birisi olarak, dış ticaret üzerinden çeşitli adlar altında vergiler alınmaktadır. Ülkemizde de bu anlamda gerek ithalat, gerekse ithalat işlemlerine vergiler uygulanmaktadır. Uygulanan vergilerin büyük çoğunluğu da ithalat faaliyetlerinde yoğunlaşmaktadır. Uzun yıllar vergi gelirleri içerisinde önemli bir payı bulunan gümrük vergileri, ekonomik bütünleşmeler, çift ve çok taraflı anlaşmalarla yerini eş etkili diğer vergilere bırakmıştır. Günümüzde eş etkili vergilerin daha çok Katma Değer Vergisi ve Özel Tüketim Vergisi olduğu görülmektedir. Ülkemizde de özellikle AB ile yapılan anlaşmalar doğrultusunda dış ticaret vergilerinde önemli sayılabilecek değişiklikler yapılmış bulunmaktadır. Bu çalışmada; ülkemizde dış ticaret üzerinden alınan vergilerin ekonomimiz üzerindeki etkileri ve toplam vergi gelirleri içerisindeki payı incelenmeye çalışılmıştır.

Being one of the tools of fiscal policy, different taxes under various names are imposed on foreign trade (transactions). In this context, taxes are imposed both on imports and import transactions in our country.Most of the taxes intensify on import activities. Customs duties which have had a great share within the tax incomes for years have been replaced with equally effective taxes by means of economic integrations,mutual and multi-party treaties. These equally effective taxes are mostly seen as Value Added Tax and Special Consumption Tax currently.Recently, important changes in foreign trade taxes have been realized from the point of treaties between our country and EU. In this study,the affects of taxes received from foreign trade on our economy, and the share of these taxes in total tax incomes have been tried to be investigated.
TÜRKİYE’NİN KONUT TALEBİNİN ANALİZİ: 1970-2011
TÜRKİYE’NİN KONUT TALEBİNİN ANALİZİ: 1970-2011
Yazar: Lebe, Fuat; Akbaş, Yusuf
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 28 No. 1, 2013
Anahtar kelimeler: Housing Demand, Elasticities, Co-integration, VECM, Bootstrap Granger Causality. ; Konut Talebi, Esneklik, Eşbütünleşme, VECM, Bootstrap Granger Nedensellik

Bu çalışmanın temel amacı, Türkiye’de konut talebinin kısa ve uzun dönem etkilerini ortaya koymak ve konut politikalarına yön verebilecek bulguları elde etmektir. Bu amaçla, 1970-2011 dönemine ait yıllık veriler kullanarak, Türkiye’nin konut talebi eşbütünleşme ve vektör hata düzeltme modeli (Vector Error Correction Model, VECM) ile analiz edilmiştir. Kişi başı gelir, konut fiyatı, faiz oranı, sanayileşme, tarım sektöründe istihdam ve medeni durum gibi açıklayıcı değişkenler ile konut talebi arasındaki nedensellik ilişkisi ise, VECM’e dayalı Granger nedensellik ve Hacker-Hatemi-J (2006) tarafından geliştirilen bootstrap Granger nedensellik testleriyle irdelenmiştir. Yapılan analiz sonucunda, kişi başı gelir, medeni durum ve sanayileşmenin Türkiye’nin konut talebini pozitif yönde; konut fiyatları, faiz ve tarım sektöründe istihdamın ise negatif yönde etkilediği belirlenmiştir. Bununla birlikte Türkiye’nin konut talebini uzun dönemde en fazla etkiyen faktörün gelir olduğu tespit edilmiştir. Konut talebini en fazla etkiliyen ikinci ve üçüncü faktör, sırasıyla, sanayileşme ve tarım sektöründe istihdam olduğu ortaya konmuştur. Bootstrap analizleri sonucunda ise kişi başı gelir, konut fiyatları, faiz oranı ve sanayileşmeden konut talebine doğru tek yönlü nedensellik ilişkisi olduğu belirlenmiştir.

The main purpose of this study is to put forward the short and long run effects of housing demand in Turkey and to obtain findings directing housing policies. For this purpose, the short and long run effects of housing demand were analysed with cointegration and vekor error correction methods using the annual data of Turkey belonging to period between 1970-2011. The causal relationship between housing demand and explanatory variables such as per capita income, housing price, interest rate, industrialization, employment in agriculture, industry and marital status were also analyzed with Granger causality test base on (*) Yrd. Doç. Dr., Adıyaman Üniversitesi, İİBF, İktisat Bölümü, (**) Yrd. Doç. Dr., Adıyaman Üniversitesi, İİBF, İktisat Bölümü, VECM and bootstrap Granger causality test developed by Hacker-Hatemi-J (2006). As a result of analysis, it was estimated that per capita income, marital status and industrialization have positive effect on housing demand but house price, interest rate and employment in agriculture have negative effect on housing demand. However, income is the highest factor affect the housing demand of Turkey in the long term was determined. It was presented that the second and third factor be effective on housing demand are industrialization and employment in agriculture respectively. As a result of bootstrap analysis, unidirectional causality from per capita income, house price and industrialization to housing demand were determined.
KOBİ’LERDE KURUM KÜLTÜRÜNÜN YÖNETİM DESTEĞİ BOYUTU İLE İŞGÖRENLERİN İŞ TATMİNİ İLİŞKİSİ ÜZERİNE BİR SAHA ARAŞTIRMASI
KOBİ’LERDE KURUM KÜLTÜRÜNÜN YÖNETİM DESTEĞİ BOYUTU İLE İŞGÖRENLERİN İŞ TATMİNİ İLİŞKİSİ ÜZERİNE BİR SAHA ARAŞTIRMASI
Yazar: Çiftçi, Esra; Şendoğdu, Ali; Özata, Musa; Çiftçi, Esra
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 28 No. 1, 2013
Anahtar kelimeler: SMEs, corporate culture, job satisfaction. ; KOBİ’ler, kurum kültürü, iş tatmini

Küresel dünya düzeninde hızlı değişimin yaşandığı günümüzde, kurum kültürü çeşitli boyutlarıyla özellikle de “yönetim desteği boyutu” ile, kurumlarda yaşamsal özellik göstermektedir. Araştırmanın amacı, Konya İlinde faaliyet gösteren KOBİ’lerde kurum kültürünün yönetim desteği boyutu ile işgören iş tatmini arasında ilişki olup olmadığını incelemektir. Bu amaca yönelik olarak, Konya İlinde faaliyet gösteren 111 KOBİ üst, orta ve ilk kademe yöneticisine anket uygulaması yapılmıştır. Anketlerden elde edilen veriler; kikare, t testi, korelasyon ve regresyon analizlerine tabi tutulmuştur. Sonuç olarak, Konya İlinde faaliyet gösteren KOBİ’lerde kurum kültürünün yönetim desteği boyutu ile işgören iş tatmini arasında pozitif yönde lineer bir ilişki bulunduğu tespit edilmiştir.

In a time where swift changes occur in a global world order, corporate culture is of vital importance to corporations with its different dimensions, especially with “the management support dimension”. The purpose of this study is to examine whether there is a relation between the management support aspect of the corporate culture and the job satisfaction of employees in SMEs engaging in Konya. As to the purpose, it has been conducted a poll for top executives, middle level managers, and junior administrative officers in 111 SMEs operating in Konya. Results of questionnaires are interpreted by using statistical tests such as chi square test, t-test, correlation analysis and regression analysis. As a conclusion, it has been determined that a positive linear correlation exists between the management support aspect of the corporate culture and the job satisfaction of employees in SMEs operating in Konya.
BİLGİ VE İLETİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELERİN İKTİSADİ BÜYÜME ÜZERİNDEKİ ETKİSİ: GEÇİŞ EKONOMİLERİ ÖRNEĞİ
BİLGİ VE İLETİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELERİN İKTİSADİ BÜYÜME ÜZERİNDEKİ ETKİSİ: GEÇİŞ EKONOMİLERİ ÖRNEĞİ
Yazar: Artan, Seyfettin; Hayaloğlu, Pınar; Baltacı, Nuri
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 28 No. 1, 2013
Anahtar kelimeler: Transition Economies, Economic Growth, Information and Communication Technologies ; Geçiş Ekonomileri, İktisadi Büyüme, Bilgi ve İletişim Teknolojileri

Bilgi toplumuna geçişin bir sonucu olarak, bilgi ve iletişim teknolojilerindeki gelişmeler son yıllarda büyümenin önemli bir belirleyicisi durumuna gelmiştir. Bu yeni ekonomik yapı, ülkelerin kalkınma ve büyüme stratejilerine yansımış, bilgi ve iletişim teknolojileri sağladığı olanaklarla rekabet gücü elde etmede temel unsur haline gelmiştir. Bu çalışmanın amacı bilgi ve iletişim teknolojileri ile iktisadi büyüme ilişkisini geçiş ekonomileri için incelemektir. 1994-2011 dönemini kapsayan çalışmada statik panel veri analiz tekniği kullanılmıştır. Analiz sonuçlarına göre, bilgi ve iletişim teknolojilerindeki gelişme geçiş ekonomilerinde iktisadi büyümeyi olumlu olarak etkilemektedir.

As a result of the transition to an information society, advances in information and communication technologies have become an important determinant of growth in recent years.This new economic structure reflected in countries development and growth strategies, the opportunities provided by information and communication technologies has become a key element in achieving competitiveness. The aim of this study is to research the relationship between information and communication technologies and economic growth for transition economies. In this study, covering the period 1994- 2011 static panel data analysis technique was used. According to the results, development of information and communication technologies has a positive effect on economic growth in the sample of transition economies.
KURUMSAL YÖNETİM VE ÇOKULUSLU İŞLETMELERİN STRATEJİ TERCİHLERİ
KURUMSAL YÖNETİM VE ÇOKULUSLU İŞLETMELERİN STRATEJİ TERCİHLERİ
Yazar: İlhan Nas, Tülay; Tan Şahin, Kader; Okan, Tarhan
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 27 No. 4, 2013
Anahtar kelimeler: Corporate Governance, Board of the Directors, Entry Strategies I.Giriş ; Kurumsal Yönetim, Yönetim Kurulları, Giriş Stratejileri

In this study, the preferences of the entry strategies of multinational companies from an emerging economy are demonstrated from the perspective of corporate governance. The study focuses on the effect of the equity level and board composition on the entry strategies. The findings of the hierarchical regression analysis which were conducted on 700 observation belonging to 52 industrial production companies which are registered in Istanbul Stock Exchange illustrated that there are significant relationships between corporate governance and entry strategies. The findings also illustrated that equity levels of majority shareholder and third shareholder have positive efects on the entry strategies. On the other hand, board size has a positive effect on the entry strategies. Number of dependent directors also has a negative effect on the dependent variable.

In this study, the preferences of the entry strategies of multinational companies from an emerging economy are demonstrated from the perspective of corporate governance. The study focuses on the effect of the equity level and board composition on the entry strategies. The findings of the hierarchical regression analysis which were conducted on 700 observation belonging to 52 industrial production companies which are registered in Istanbul Stock Exchange illustrated that there are significant relationships between corporate governance and entry strategies. The findings also illustrated that equity levels of majority shareholder and third shareholder have positive efects on the entry strategies. On the other hand, board size has a positive effect on the entry strategies. Number of dependent directors also has a negative effect on the dependent variable.
Ticari Açıklık ve Kamu Büyüklüğü İlişkisi: Panel Nedensellik Testi
Ticari Açıklık ve Kamu Büyüklüğü İlişkisi: Panel Nedensellik Testi
Yazar: Zeren, Fatma; Ergün, Suzan
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 27 No. 4, 2013
Anahtar kelimeler: Kamu Büyüklüğü, Ticari Açıklık, Telafi Hipotezi, Seçilmiş Avrupa Ülkeleri, Panel Nedensellik Testi, ; Government Size, Trade Openness, Compensation Hypothesis, Euro Countries, Panel Causality Test

Literatürde ekonomik küreselleşmenin etkileri üzerine telafi hipotezi geliştirilmiştir. Bu çalışmanın amacı Avrupa Birliği üye ülkelerinde telafi hipotezinin olup olmadığını araştırmaktır. Bu nedenle ticari açıklık ve kamu büyüklüğü arasındaki nedensellik ilişkisi 1970-2011 zaman periyodunda on beş Avrupa Birliği üye ülkesi için test edilmiştir. Heterojen karma panellerdeki Meta analizine göre geliştirilen panel nedensellik testi kullanmıştır. Ampirik bulgulardan sözkonusu ülkeler için ticari açıklıktan kamu büyüklüğüne doğru bir yönlü nedensellik ilişkisi tespit edilmiştir. Böylece telafi hipotezinin geçerli olduğu ortaya çıkmıştır

The compensation hypothesis which focuses on the effects of globalization has been studied in the literatüre. The purpose of this paper is to test whether there is an evidence of compensation hypothesis in Euro countries. Therefore we examines the causal relationship between trade openness and government size in a panel of 15 selected Euro countries from 1971 to 2011. We used panel causality test which is based on Meta analysis in heterogeneous mixed panels. Empirical results indicate one-way causality from trade openness to government size for 15 Euro countries. That is, compensation hypothesis is valid.
VERGİ BİLİNCİ VE VERGİ AHLAKI OLUŞUMUNDA MUHASEBE MESLEK MENSUPLARININ ROLÜ: ADANA ÖRNEĞİ
VERGİ BİLİNCİ VE VERGİ AHLAKI OLUŞUMUNDA MUHASEBE MESLEK MENSUPLARININ ROLÜ: ADANA ÖRNEĞİ
Yazar: Organ, İbrahim; Yegen, Baki
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 27 No. 4, 2013
Anahtar kelimeler: Tax awareness, tax morale, taxpayer behavior, the effects of professional accountants. ; Vergi bilinci, vergi ahlakı, mükellef davranışları, muhasebe meslek mensuplarının etkileri.

Muhasebe meslek mensupları mükelleflerin vergisel davranışları üzerinde etkili olabilmektedirler. Bu düşünceden hareketle muhasebe meslek mensuplarının mükellef davranışları üzerindeki etkileri, Adana ilinde yapılan alan araştırması neticesinde elde edilen bulgular ışığında incelenmiştir. Son kısımda meslek mensuplarının vergi bilinç ve vergi ahlaklarını dolayısıyla da mükelleflerin vergi bilinç ve vergi ahlaklarını artırmaya yönelik çözüm önerileri sunulmuştur.

The professional accountants may be effective on the tax behavior of taxpayers. Starting from this idea effects of the professional accountants on the behavior of taxpayers examined with the result of field research in Adana. At the last part solution suggestions were offered intended for increasing tax awareness and tax morale of professional accountants, also indirectly intended for increasing tax awareness and tax morale of taxpayers too.
TÜRKİYEDE İŞSİZLİK VE İŞSİZLİĞİ AZALTMAYA YÖNELİK POLİTİKİLAR: TARİHSEL BİR BAKIŞ
TÜRKİYEDE İŞSİZLİK VE İŞSİZLİĞİ AZALTMAYA YÖNELİK POLİTİKİLAR: TARİHSEL BİR BAKIŞ
Yazar: Durak, Şuayip; Kaya, Vedat
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 28 No. 2, 2013
Anahtar kelimeler: Unemployment, employment, employment policies ; İşsizlik, istihdam, istihdam politikaları

Bu çalışmada, Türkiye’nin en büyük ekonomik ve sosyal problemlerinden bir tanesi olan işsizlik analiz edilmiştir. Türkiye işgücü piyasasına ilişkin durum tespiti yapılmıştır. Ayrıca işsizlik ana faaliyet kolları, cinsiyet, yaş, iş arama süresi ve eğitim gibi özellikler dikkate alınarak incelenmiştir. 1960’dan bugüne işsizlikle mücadele politikaları değerlendirilmiştir. Uygulanan politikaların işsizliğin çözümünde çok başarılı olmadığı elde edilen bilgilerden ve işsizlik oranlarından görülmektedir.

In this study, which is one of the most economic and social problems of unemployment has been analyzed, Turkey, the economic data on unemployment, taking into account the socioeconomic conditions of the country have been analyzed, conducted due diligence on the labor market in Turkey. In addition, the main activity of unemployment, gender , age, duration of job search and training, taking into account such features were examined. policies to combat unemployment is evaluated since 1960.The policies implemented solving unemployment are not very successful. from the information obtained and unemployment rates
ÜNİVERSİTE-SANAYİ İŞBİRLİĞİNİN GELİŞMESİNİN ÖNÜNDEKİ ENGELLERİN AAS YÖNTEMİYLE BELİRLENMESİ: KARADENİZ TEKNİK ÜNİVERSİTESİ ÖRNEĞİ
ÜNİVERSİTE-SANAYİ İŞBİRLİĞİNİN GELİŞMESİNİN ÖNÜNDEKİ ENGELLERİN AAS YÖNTEMİYLE BELİRLENMESİ: KARADENİZ TEKNİK ÜNİVERSİTESİ ÖRNEĞİ
Yazar: Peker, İskender; Ar, İlker; Baki, Birdoğan
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 28 No. 3, 2013
Anahtar kelimeler: University-Industry Cooperation, Analytic Network Process, Karadeniz Technical University. ; Üniversite-Sanayi İşbirliği, Analitik Ağ Süreci, Karadeniz Teknik Üniversitesi.

The main purpose of this study is to determine the importance degree of the barriers in the University-Industry Cooperation (UIC) by Karadeniz Technical University’s faculty members. As a result of the Analytic Network Process (ANP) was performed for this purpose, “Structural Problems”, “Problems Caused by Industry”, “Problems Caused by Faculty Members” and “Problems Caused by University” were determined as the main obstacles of UIC. Furthermore, “Undeveloped Cooperation Culture” was determined as the most important sub-criteria when it was examined in more detail. “Lack of Interest from Industrialists” and “Bureaucratic Barriers” are came after from this sub-criteria.

The main purpose of this study is to determine the importance degree of the barriers in the University-Industry Cooperation (UIC) by Karadeniz Technical University’s faculty members. As a result of the Analytic Network Process (ANP) was performed for this purpose, “Structural Problems”, “Problems Caused by Industry”, “Problems Caused by Faculty Members” and “Problems Caused by University” were determined as the main obstacles of UIC. Furthermore, “Undeveloped Cooperation Culture” was determined as the most important sub-criteria when it was examined in more detail. “Lack of Interest from Industrialists” and “Bureaucratic Barriers” are came after from this sub-criteria.
TMS VE TFRS KAPSAMINDA, GELECEK AYLARA VE YILLARA AİT GİDERLERİN DÖNEMSEL OLARAK MUHASEBE KAYITLARININ YAPILMASINA İLİŞKİN UYGULAMALAR
TMS VE TFRS KAPSAMINDA, GELECEK AYLARA VE YILLARA AİT GİDERLERİN DÖNEMSEL OLARAK MUHASEBE KAYITLARININ YAPILMASINA İLİŞKİN UYGULAMALAR
Yazar: Dızman, Şakir
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 28 No. 4, 2013
Anahtar kelimeler: TMS, TFRS, Giderler, Muhasebe. ; IAS, IFRS, Expenditures, Accounting.

The regulation of accounting and financial statements with the new Turkish Trade Code have been started on the basis of Turkey Financial Reporting Standards (IFRS) and Turkey Accounting Standards (IAS), which are the counterpart in Turkey of International Financial Reporting Standards (IFRS)  Yrd. Doç. Dr., Atatürk Üniversitesi, Pasinler Meslek Yüksekokulu and International Accounting Standards (IAS). Before and after the execution of these standards in terms of expenditures, heldseen by the different applications in various sources in the accounting records. These differences in the financial statements as well as eliminating a common approach, a common standard should be applied in the accounting records. The purpose of this study, in terms of future expenditures in the accounting system by addressing the concept of maturity, to ensure that the accounting records are held in accordance with the regulations. The study notes with the help of applications expenditures related to the coming months and years, held-maturity based on the concept and have been studied in the accounting records.

The regulation of accounting and financial statements with the new Turkish Trade Code have been started on the basis of Turkey Financial Reporting Standards (IFRS) and Turkey Accounting Standards (IAS), which are the counterpart in Turkey of International Financial Reporting Standards (IFRS)  Yrd. Doç. Dr., Atatürk Üniversitesi, Pasinler Meslek Yüksekokulu and International Accounting Standards (IAS). Before and after the execution of these standards in terms of expenditures, heldseen by the different applications in various sources in the accounting records. These differences in the financial statements as well as eliminating a common approach, a common standard should be applied in the accounting records. The purpose of this study, in terms of future expenditures in the accounting system by addressing the concept of maturity, to ensure that the accounting records are held in accordance with the regulations. The study notes with the help of applications expenditures related to the coming months and years, held-maturity based on the concept and have been studied in the accounting records.
A COMPARATIVE ANALYSIS OF TURKISH AND KOREAN POLITICAL ECONOMY: ECONOMIC CRISIS PERSPECTIVE
A COMPARATIVE ANALYSIS OF TURKISH AND KOREAN POLITICAL ECONOMY: ECONOMIC CRISIS PERSPECTIVE
Yazar: Karsan, Gökhan; Atay, Erhan
Dergi: Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Vol. 27 No. 4, 2013
Anahtar kelimeler: Political Economy, Turkey, Korea, Economic Crisis ; Politik Ekonomi, Türkiye, Kore, Ekonomik Kriz

The right strategy for economic development and actors in industrialization are two important issues for developing countries. The role of state and private sector in investments characterize the national economic system of a country. Whether state should invest in national industry as a sole actor or has a role of facilitator and controller is a significant issue discussed earlier by political economists. Turkey and Korea are good examples to show how the degree of government intervention can influence the formation entrepreneur class and establishment of private industries. This paper will try to compare and analyze main political economy of Turkey and Korea from earlier years of proclamation of republics to 1990s. Special focus will be given to causes and effects of economic crisis on national political economy.

The right strategy for economic development and actors in industrialization are two important issues for developing countries. The role of state and private sector in investments characterize the national economic system of a country. Whether state should invest in national industry as a sole actor or has a role of facilitator and controller is a significant issue discussed earlier by political economists. Turkey and Korea are good examples to show how the degree of government intervention can influence the formation entrepreneur class and establishment of private industries. This paper will try to compare and analyze main political economy of Turkey and Korea from earlier years of proclamation of republics to 1990s. Special focus will be given to causes and effects of economic crisis on national political economy.