Search results for: Mehmet Alpaslan Köroğlu
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 63

Search results for: Mehmet Alpaslan Köroğlu

3 Environmental Accounting Practice: Analyzing the Extent and Qualification of Environmental Disclosures of Turkish Companies Located in BIST-XKURY Index

Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur

Abstract:

Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).

Keywords: Environmental accounting, disclosure, corporate governance, content analysis.

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2 Examination of Self and Decision Making Levels of Students Receiving Education in Schools of Physical Education and Sports

Authors: Mustafa Yildiz, Murat Tekin, Hasan Şahan, Ahmet Şahin, Mehmet Şaker, Buket Ulucan, Osman Mutlu

Abstract:

The purpose of this study is to examine the self and decision making levels of students receiving education in schools of physical training and sports. The population of the study consisted 258 students, among which 152 were male and 106 were female ( X age=19,3713 + 1,6968), that received education in the schools of physical education and sports of Selcuk University, Inonu University, Gazi University and Karamanoglu Mehmetbey University. In order to achieve the purpose of the study, the Melbourne Decision Making Questionnary developed by Mann et al. (1998) [1] and adapted to Turkish by Deniz (2004) [2] and the Self-Esteem Scale developed by Aricak (1999) [3] was utilized. For analyzing and interpreting data Kolmogorov-Smirnov test, t-test and one way anova test were used, while for determining the difference between the groups Tukey test and Multiple Linear Regression test were employed and significance was accepted at P<0,05. SPSS (Statistical package for social sciences) package software was used for evaluating the data and finding out the calculated values. In conclusion of the present study, while cautious, avoidant and postponing decision making levels of male students were found out to be higher than female students, panic decision making levels of female students were found out to be higher than that of male students. While cautious, avoidant and panicdriven decision making levels of the students attending to the first grade were found out to be higher than these of the fourth grades, for the students attending to the fourth grade influential decision making levels were found out to be higher. While male students were found out to be having relatively higher self value, self confidence and self sufficiency levels, for female students achieving, productivity and depressive affect were found out to be higher in comparison with male students. While self values, achieving and productivity levels of the students attending to the first grade were found out to be higher than those of fourth grade students, fourth grade students were determined to have higher self-confidence, depressive affection and self-sufficiency levels. It was also determined that there is a significant relation between decision making levels and self levels.

Keywords: Physical Education And Sports, Student, Self, Decision Making

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1 Bureau Management Technologies and Information Systems in Developing Countries

Authors: Mehmet Altınöz

Abstract:

This study focuses on bureau management technologies and information systems in developing countries. Developing countries use such systems which facilitate executive and organizational functions through the utilization of bureau management technologies and provide the executive staff with necessary information. The concepts of data and information differ from each other in developing countries, and thus the concepts of data processing and information processing are different. Symbols represent ideas, objects, figures, letters and numbers. Data processing system is an integrated system which deals with the processing of the data related to the internal and external environment of the organization in order to make decisions, create plans and develop strategies; it goes without saying that this system is composed of both human beings and machines. Information is obtained through the acquisition and the processing of data. On the other hand, data are raw communicative messages. Within this framework, data processing equals to producing plausible information out of raw data. Organizations in developing countries need to obtain information relevant to them because rapid changes in the organizational arena require rapid access to accurate information. The most significant role of the directors and managers who work in the organizational arena is to make decisions. Making a correct decision is possible only when the directors and managers are equipped with sound ideas and appropriate information. Therefore, acquisition, organization and distribution of information gain significance. Today-s organizations make use of computer-assisted “Management Information Systems" in order to obtain and distribute information. Decision Support System which is closely related to practice is an information system that facilitates the director-s task of making decisions. Decision Support System integrates human intelligence, information technology and software in order to solve the complex problems. With the support of the computer technology and software systems, Decision Support System produces information relevant to the decision to be made by the director and provides the executive staff with supportive ideas about the decision. Artificial Intelligence programs which transfer the studies and experiences of the people to the computer are called expert systems. An expert system stores expert information in a limited area and can solve problems by deriving rational consequences. Bureau management technologies and information systems in developing countries create a kind of information society and information economy which make those countries have their places in the global socio-economic structure and which enable them to play a reasonable and fruitful role; therefore it is of crucial importance to make use of information and management technologies in order to work together with innovative and enterprising individuals and it is also significant to create “scientific policies" based on information and technology in the fields of economy, politics, law and culture.

Keywords: Bureau Management, Information Systems.

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