Erdem Öncü

Many researchers in the economic literature have accepted capital as one of the elements of economic development. Capital is generally classified into two groups: human capital and physical capital. The concept of human capital includes efforts to provide qualifications to the workforce. Education is considered to be one of the most important factors that provide qualifications for the workforce. The most important wealth of universities is their human resources, which are not only limited to technological infrastructure and devices, but also provide a high level of interaction in education, research and social contributions. In addition, universities supply the workforce with the requisite skills of the day and facilitate the flow of information to industries utilizing technical advancements through the human resources they cultivate. Thus, the efficiency and effectiveness of universities become important for economic development. In this context, in the study, universities in the Thrace Region are compared in terms of effectiveness. Comparisons were made using data between 2019 and 2021 as input to the entropy weighted TOPSIS method, which is one of the decision-making methods. According to the findings of the entropy method, it was found that the most important criterion was the rate of expenditure on R&D.

With the use of cutting-edge technologies, a variety of inorganic substances, including clay, kaolin, quartz, feldspar, and limestone, are combined in specific proportions to produce materials and products that are then heated and shaped as needed. There are twelve distinct sub-sectors in this sector, which is devoid of public institutions. Labor-intensive companies in the stone and soil-based sector will be able to provide themselves a competitive edge with fewer variables under more competitive circumstances. Another major risk to the sector is the potential for a major earthquake with catastrophic effects. The effects of the earthquake that struck on February 6 in this specific setting were examined in this study. The Borsa Istanbul (BIST) Stone and Soil Based Industry Index was used to track the effects of the 2023 earthquake using data from 16.06.2022 to 15.03.2024. The GSADF test revealed ten distinct price bubbles between 2022 and 2024 as a result of the earthquake and other factors.

As technology advances, the business world changes at the same pace. In this age, which is seen as the age of technology, industrialization is inevitable and brings digitalization with it. Technology has become a constantly renewing cycle and it is impossible not to adapt to it. A correct and efficient strategy should be applied in adapting to changes so that success can be achieved. As in every field, the field of accounting has developed and changed by adapting to the developing and changing world. The branch of accounting, which we encounter in almost every part of the business world, is one of the most important occupational groups today. The purpose of this article is to examine the development and change of the accounting profession and practices, and also to predict how it will change in the future in this age where digital transformation is mandatory and is moving towards robotization.

In the modern era, CO₂ emissions is a popular and significant study topic. Environmental sustainability is adversely affected by CO₂ emissions, which have become the main cause of climate change. Using panel data analysis, this study investigated the connections between CO₂ emissions and economic development, capital accumulation, and the use of renewable energy. Long-term connections between variables were examined using the Augmented Mean Group (AMG) and Common Correlated Effects Mean Group (CCEMG) estimators, taking into account heterogeneity and cross-sectional dependence. Additionally, the Dumitrescu–Hurlin Panel Granger Causality Test was used to assess dynamic interactions between variables. Although CH₄ emissions increase CO₂ emissions, the effects of economic growth and capital accumulation are not statistically significant, as determined using the AMG and CCEMG. Although the use of renewable energy was shown to have the potential to lower CO₂ emissions, this impact was not statistically significant. The results of the dynamic panel demonstrate that CO₂ emissions increase with capital accumulation. Although methane (CH₄) emissions significantly impact CO₂ emissions, economic growth, capital accumulation, and renewable energy use do not show statistically significant effects, highlighting the varying influences of these factors across nations. The findings of this study emphasize the need to integrate environmental regulations into capital investment strategies and adopt country-specific policies to effectively reduce CO₂ emissions. They also underscore the need to customize green legislation to the specific conditions of each nation while simultaneously advocating for further expenditures in clean energy and the formulation of policies to supplant fossil fuels.

Bu çalışma, karbon fiyatlandırma sistemlerinin gelişimini, temel süreçlerini ve akademik yansımalarını incelemektedir. Karbon fiyatlandırma, emisyon maliyetlerini içselleştiren ve piyasa temelli mekanizmalar aracılığıyla düşük karbonlu bir ekonomiye geçişi kolaylaştıran bir politika aracıdır. Rapor, karbon vergileri ve emisyon ticaret sistemlerini (ETS) çeşitli başlıklar altında inceleyerek işlevselliklerini, küresel örneklerini ve ekonomik sonuçlarını değerlendirmektedir. OECD, AB ve diğer bölgesel uygulamalarla karşılaştırmalar yapılmakta, ayrıca politika çeşitliliğinin çevresel koruma ve sürdürülebilirlik üzerindeki etkileri tartışılmaktadır. Bibliyometrik çalışma, 2016’dan itibaren karbon fiyatlandırma konusundaki yayınlarda hızlı bir artış olduğunu göstermekte; ABD, Almanya, Avustralya ve Çin’in literatürde merkezi bir konumda bulunduğunu ortaya koymaktadır. Anahtar kelime ve atıf ağları, “karbon vergisi”, “emisyon ticareti” ve “Paris Anlaşması” gibi kavramların önemini vurgulamaktadır. Sonuçlar, karbon fiyatlandırmanın çevresel, ekonomik ve kurumsal boyutları açısından stratejik önem taşıdığını göstermektedir. İklim krizi, artan sıcaklıklar, kuraklık, seller ve orman yangınları gibi olgular nedeniyle küresel ekonomik ve sosyal istikrar için ciddi tehditler barındırmaktadır. Bu çerçevede karbon fiyatlandırma, emisyonların dışsallıklarını içselleştirmek ve düşük karbonlu ekonomiye geçişi kolaylaştırmak için kritik bir politika aracı olarak öne çıkmaktadır. Bu araştırma, öncelikle karbon fiyatlandırmanın teorik temelini ve literatürdeki evrimini, küresel iklim krizi bağlamında ele almaktadır.

Need for shelter is the main requirement for people. The majority of shelter needs is fulfilled through the acquisition of estates. Housing prices may have been overpriced for a variety of causes at various times. A bubble asset is created when house prices deviate from basic values. The existence of property market bubbles has recently received a lot of attention. House prices in three provinces (Istanbul, Ankara, and Izmir) were investigated in this study between April 2010 and October 2022 to assess whether there is a housing bubble. In order to see the difference more easily, both new (YKFE) and old (YOKFE) housing prices were examined. In the study, the generalized sup augmented Dickey-Fuller (GSADF) method was preferred because it performed better in the presence of more than one balloon. According to the findings, price bubbles were detected in the real estate markets of Ankara, Istanbul and Izmir. As a different finding, no positive price bubble was detected in Ankara and Istanbul in 2019. Unlike other provinces, downward pricing is observed especially in old housing prices in İzmir in 2012. However, a price bubble is seen in İzmir in 2019. In addition, it can be seen that the negative pricing effect of the Covid-19 period was not seen in İzmir.

Based in Ankara in Turkey, the independent academic publisher, Akademisyen Publishing House, has been publishing books for almost 30 years. As the directors of Akademisyen Publishing House, we are proud to publish around 2000 books across disciplines so far, especially in Health Sciences. We also publish books in Social Sciences, Educational Sciences, Physical Sciences, and also books on cul-tural and artistic topics.Akademisyen Publishing House has recently commenced the process of pub-lishing books in the international arena with the “Scientific Research Book” series in Turkish and English. The publication process of the books, which is expected to take place in March and September every year, will continue with thematic subtitles across disciplines.

Kurumsal yönetim, vekalet sorunlarının üstesinden gelmek ve yönetimde şeffaflık ve organizasyon kültürünü geliştirmek için önemli bir rol oynamaktadır. Kurumsal yönetim içerisinde yöneticiler pay sahiplerinin yerine vekalet ile yönetim ile ilgili kararlar alarak hissedarın beklentilerini gerçekleştirmektedirler. Vekâlet teorisine göre, yönetim kurulunun başlıca sorumlulukları, şirketin dürüstlüğünü, tarafsızlığını, hesap verebilirliğini ve şeffaflığını korumak için yönetimin faaliyetlerini etkin bir şekilde belirlemektedir. Artan rekabet koşullarında bankaların performansı kurumsal yönetim performansı ile ilişkilidir. Kurumsal yönetim esaslarına göre yönetilen bankaların karlılıkları pozitif olarak etkilenmektedir. Finansal performansın değerlendirilmesinde bir bankanın performansını değerlendirmek için uygun ve doğru bir analize ihtiyaç duyulmaktadır. Bir bankanın finansal verilerini analiz etmek için finansal oranlar oluşturulmaktadır. Finansal oranlar bankanın belirli bir süre için finansal performansını gözlemlemek için hem yatırımcılar hem de analistler için gerekli göstergeleri içermektedir. Bu çalışmada Kurumsal Yönetim Endeksine dahil olan bankacılık sektörünün hisse senetlerinin getirisinin pozitif yönde daha fazla olduğu tespit edilmiştir. Buna ek olarak BİST kurumsal yöntemin endeksinde bulunan 4 bankanın performansı finansal oranların karar faktörü olarak belirlendiği MABAC yöntemi ile karşılaştırılmıştır. Karşılaştırmada önem ağırlıkları entropi yöntemi ile hesaplanmıştır. Böylece Bankacılık sektöründe Kurumsal Yönetim Endeksi paylarının tam anlamıyla analizlerle değerlendirilmesi yapılmıştır. MABAC yöntemi bulgularına göre en etkin banka tüm yıllar için Garanti BBVA’dır. İkinci en etkin bankanın ise Yapı ve Kredi Bankası olduğu görülmektedir. Etkinlik puanlarına göre en son sırada Şekerbank yer almaktadır.