A Panel Study of the Impact of R&D on Financial Performance: Evidence from an Emerging Market

Mahmut ERDOĞAN | Adilya YAMALTDİNOVA

In recent years, innovation and R&D activities have been one of the most important factors affecting the growth strategies of the companies and their financial performance. However, it is the fundamental elements of sustainable economic growth, innovative activities have strategic decision-making characteristics due to their effects on efficiency and market value. The aim of this paper is to investigate the effects of R&D expenditures on the financial performance of 62 production companies listed in Borsa Istanbul in the period of 2008-2017 by using panel data methods. We used return on assets ...More

Analysis of Article Methodologies on Financial Statements’ Transparency Between the Years 2000 and 2016

Bilal SOLAK

Accounting scandals that took place in the last quarter of the twentieth century such as the one at ENRON and PARMALAT prove the importance of transparency and objectivity for the presentation of financial statements. Accounting researchers all over Turkey and other countries have started to publish more studies using different kinds of methodologies on providing transparency for the financial statements due to the scandals. Published work by accounting scientists is extraordinarily crucial both for accounting theory and shaping accounting applications. In this research, article methodologies ...More

Entropic organizational climate (EOC): Development and validation of new scale = Энтропийный организационный климат: разработка и валидизация новой шкалы

Mustafa Fedai ÇAVUŞ

Entropy, which is an element of the system approach evaluating organizations as a system, refers to the deterioration tendency. Purpose. This study aimed to develop a new scale in order to evaluate the negative climate in organizations. Method. The study was carried out in two stages. In the first study, the construct validity of the scale (N 412) was revealed by exploratory factor analysis and, also convergent and discriminant analysis in the banking sector. The second study was carried out in the teacher sample (N 224) and analysed for confirmatory factor analysis and predictive validity of ...More

Innovative technologies in educational process of teaching computer graphics

Zamirgül KAZAKBAYEVA

The purpose of this article is to show the importance of the application and use innovative technologies in educational process. This article considers the problems of teaching 2D- and 3D-computer graphics technologies in the higher educational institutions. Support of independent works of students for project creation. The paper also presents personal original video tutorials developed in the Kyrgyz-Turkish University Manas and shares the experience of video lessons creation. However, one of the main problems at secondary schools and higher educational institutions is the lack of video lesson ...More

The moderator role of negative environment perceptions in the effect of achievement motivation on work values in entrepreneurship

Ömer Lütfi ANTALYALI

Tourism, promotion and international public relations

Erkan AKGÖZ

Artificial Neural Network Model for Evaluating Parameters of Reflection-Asymmetric Samples From Reference-Plane-Invariant Measurements

Mehmet ERTUĞRUL

A technique based on artificial neural network (ANN) is proposed to extract the electromagnetic properties of reflection-asymmetric samples from reference-plane-invariant (RPI) scattering parameter measurements. It first determines reference plane transformation distances and then extracts the material properties. The number of neurons in the hidden layer of the ANN model was evaluated subject to accuracy and time constraints. We examined the conformity of the dataset of the ANN model and the required time for the training process by considering different numbers of neurons in the selected hid ...More

Synthesis, characterization and coating properties of carboxymethyl cellulose from sock production wastes

Nurzat ŞAYKİYEVA | Kubat KEMELOV | Mirlan MOLDOBAYEV | Canıl İSKAKOVA | Mustafa DOLAZ

This study aims to evaluate and reuse defective products and cotton wastes resulting from factories producing socks in Bishkek, Kyrgyzstan, in order to solve the issues related to their disposal. For this purpose, microcrystalline cellulose (MCC) was obtained after isolating the cellulose from these wastes by treating them with sulfuric acid solutions. Then, under constant NaOH and monochloroacetic acid (MCA), CMC with the highest DS value of (0.65) was synthesized at 65 degrees C for 2 hours. When the reaction time was increased (3, 4 and 5 hours) at the same temperature, the DS value decreas ...More

Exploring the impact of information technology on motivation and performance in sports: a psychological perspective

The essential purpose of this research study is to determine the impact of information technology related to motivation and performance in sports. This research study depends upon psychological perspective research based on the primary data analysis to determine the research study develop different questions related to information technology and motivation and the sport's performance. These questions fulfill by different participants who know information technology and motivation. Information technology is the main independent variable, motivation is the mediator variable, and the performance ...More

The Effect of Ownership Structure on Financial Reporting Timeliness: An Implementation on Borsa Istanbul

Gökhan ÖZER

The purpose of the current study is to investigate the influence of corporate and foreign ownership structures on the timeliness of financial reporting. The sample of the study consists of 2,204 observations obtained from 208 companies trading in Borsa Istanbul between 2008 and 2019. Multiple regression analysis was conducted, and the relationship between ownership structure and financial reporting timelinesses was investigated. The findings indicate that corporate and foreign ownership are significantly and negatively associated with financial reporting timeliness. Robustness analysis was car ...More

Understanding the Role of Self-Efficacy in Sports Performance: A Longitudinal Study

The primary goal of this research project is to evaluate the influence of self-efficacy in athletic performance. This longitudinal study gives primary research data analysis to identify the research study employed useful research questions connected to self-efficacy and sports performance. This question is dependent on whether it is open-ended or closed-ended. The research study employed SPSS software for this aim, and the outcomes were useful. The descriptive statistic analysis, one-way ANOVA test analysis, variance component analysis, chi-square analysis, and the initial main test between de ...More

Ecological aspects in the use of soil enzymes as indicators of anthropogenic soil pollution

Nurzat TOTUBAYEVA

In the contemporary era, with rapid industrial growth and urbanisation, analysing the impact of human activities on soil enzyme activity becomes crucial. The purpose of this study is to assess the influence of anthropogenic pollution on enzyme activity in soil. Research on enzyme activity levels in the soil in the city of Kara-Balta, Chuy Region, Kyrgyz Republic, was conducted using biochemical analyses and specific enzymatic tests. The results revealed significant diversity in catalase activity in different soil samples. Some samples exhibited high activity, while others showed low activity. ...More