Browsing by Author "Keskin, Ayşe İrem"
Now showing items 1-3 of 3
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A comprehensive analysis of managers working in the Turkish tourism sector
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Publisher and Date:(Cahit AYDEMİR, 2010)The primary objective of this paper is to determine whether the present managers of Turkish tourism sector perform their jobs in accordance with their qualifications. For this purpose, questionnaires were distributed to managers and responses were evaluated. The secondary purpose of this study is to identify if employees in tourism industry has the required qualifications. Also, if the sector has low efficiency, reasons are investigated. This study uses the survey method. Questionnaires were ...
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Exploring the Impact of Sustainability on Corporate Financial Performance Using Discriminant Analysis
Authors:
Publisher and Date:(MDPI, 2020)The impact of sustainability on corporate financial performance has been an important subject of both academic and professional debate since the 1990s. However, there is a lack of consensus in the literature, and studies from developing countries remain scarce. Accordingly, this study uses discriminant analysis to shed light on the variables that discriminate between sustainable and non-sustainable companies using the companies included in Borsa Istanbul (BIST100) (Istanbul Stock Exchange) and the ...
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"UFRS 15 - Müşteri Sözleşmelerinden Elde Edilen Hasılat Standardının İncelenmesi Ve Telekomünikasyon Sektörüne İlişkin Bir Uygulama"
Authors:
Publisher and Date:(TÜRKİYE EKONOMİK VE MALİ ARAŞTIRMALAR VAKFI, 2015)2014 itibariyle Uluslararası Muhasebe Standartları Kurulu ve Amerikan Finansal Muhasebe Standartları Kurulu UFRS 15 “Müşteri Sözleşmelerinden Elde Edilen Hasılat” standardını yayınlamışlardır. Yeni standardın UMS 18 ve UMS 11’in yerine geçmesi sebebiyle, birçok sektör bu durumdan etkilenecektir ve 2017 yılından itibaren uygulanacak olmasına karşın gerekli hazırlıkların yapılması gerekecektir. Bu çalışma UFRS 15’de belirtilen beş adım yaklaşımının temel özellikleri ile gelirin nasıl tahakkuk ...
