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Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: Usability of Time-Driven Activity-Based Costing Methods in the Budgeting Process of SMEs
Author(s):  Engin Meric, Mustafa Gersil
Volume: 9
Number: 4
Year: 2018
Page: xx-xx
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.134
Abstract
In this study budget and cost calculations, which can be applied by producer Small and Medium-sized Enterprises (SME), have been emphasized to contribute producer SME’s having longer lifespans in today’s conditions of high competition. Nowadays when we act on the fact that the budget and cost calculations are inadequate in SMEs, it is intended to be a useful work that can be implemented and contribute to the achievement of the objectives to managers. In the studies carried out, it is overemphasized on the interrelated studies of budget, product based costs and production targets (productivity). In product-based cost calculations, the most up-to-date approach in the distribution of manufacturing overhead costs was made using the Time-Driven Activity- Based Costing (TDABC) method. In consequence of the application study, the idle capacity was determined and the productivity results were obtained with the improvement studies. Finally, the findings were interpreted and the suggestions were made.

Keywords: SME, Budget, Cost, Time Driven Activity Based Costing, Idle Capacity, Productivity

JEL Classification: M40, M41

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An Analysis on Domestic Violence against Women in Turkey: Multinomial Logit Model

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: An Analysis on Domestic Violence against Women in Turkey: Multinomial Logit Model
Author(s): Ozlem Ayvaz Kizilgol, Evren Ipek
Volume: 9
Number: 3
Year: 2018
Page: 715-733
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.133
Abstract
The present study empirically evaluates the socio-economic factors that affect the domestic violence against women in Turkey. The types of violence against women was examined with the Multinomial Logit Model (MNLM) by the use of data received from the Survey on Domestic Violence against Women in Turkey, which was performed by Turkish Statistical Institute for the year 2014. Empirical results show that physical and sexual violence raises as the women’s age increase; and if the educational status of the women and their husbands was at and above university level, women faced less domestic violence. The results indicate that employment of women and husband did not have any significant effects on physical violence and economic and emotional violence. It is observed that if women had their own income or earning, they received less economic and emotional violence; and health insurance for women reduced the possibility of all types of violence. The results reveal that women living in urban areas were exposed to any type of violence more than those living in rural areas; and the bad habits of spouse (alcohol, gambling and drugs) increased every type of violence against women.

Keywords: Domestic Violence against Turkish Women, Physical Violence, Sexual Violence, Economic and Emotional Violence, MNLM

JEL Classification: D63, J12, C25

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An Investigation on University Students’ Emoji Usage and Their Attitudes Toward Brands Using Emoji

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: An Investigation on University Students’ Emoji Usage and Their Attitudes Toward Brands Using Emoji
Author(s): Ramazan Kurtoglu, Tugba Ozboluk
Volume: 9
Number: 3
Year: 2018
Page: 697-713
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.132
Abstract
The question whether the emoji that is considered to fill an important gap in digital communication by being used as a nonverbal communication cue, has an effect on the attitudes toward brands and word of mouth communication is the main starting point of this research. Aim of this study is to determine whether the emoji usage of university students (both generally and according to gender) affect their attitude toward the brands using emoji, and if this attitude affect their positive word of mouth communication about these brands. Data were collected from university students by a questionnaire and analyzed by using structural equation modeling. The results show that emoji usage of students (both generally and according to gender) has a statistically significant and positive effect on the attitudes toward brands using emoji, and these attitudes have positive and significant effects on their positive word of mouth communication. Besides this, it was also found that the aforementioned effects did not show a statistically significant difference according to gender.

Keywords: Emoji, Emoji Usage, Attitude Toward Brand, Positive Word of Mouth, Structural Equation Model

JEL Classification: M30, M31

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The Effects of Leadership Behaviors on Employees’ Change Capacity: A Research Study

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: The Effects of Leadership Behaviors on Employees’ Change Capacity: A Research Study
Author(s): Ercan Ergun, Koray Yalcinkaya
Volume: 9
Number: 3
Year: 2018
Page: 681-696
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.131
Abstract
The aim of this study is to investigate the effect of the behavior of leaders on the change potential of employees in organizational changes taking place at firms. The research data was collected from 140 employees in 17 manufacturing companies operating around Kocaeli Industrial Region performing organizational change. From these employees, the data collected by the questionnaire were analyzed in the research framework. The relationship between the dimensions of leadership behavior and the dimensions of change capacity of employees relations have been examined. The findings show that there is a significant relationship between change-oriented leadership behavior features open to change and emotional readiness of employees. Relationship-oriented leadership behavior is the highly important factor to increase of cognitive readiness and intentional readiness for change of employees.

Keywords: Leadership, Change, Readiness for Change

JEL Classification: D23, M10, M19

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The Effect of Employees Emotional Intelligence Skills on Perceptions Quality of Work Life: Example of Turkey And Azerbaijan

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: The Effect of Employees Emotional Intelligence Skills on Perceptions Quality of Work Life: Example of Turkey And Azerbaijan
Author(s): Sabina Mustafayeva, Ferda Ustun
Volume: 9
Number: 3
Year: 2018
Page: 665-680
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.130
Abstract
The aim of this study, in which employees ’emotional intelligence skills and perceptions of business quality of life are assessed in a holistic approach, determines the impact of employees’ perceptions of emotional intelligence skills on perceived quality of work. The sample of the research is composed of academic staff of Azerbaijan State Agricultural University and Nevsehir Haci Bektas Veli University (n=231). Another goal of the research is to determine whether the perceptions of emotional intelligence and quality of life differ between the employees of these two countries. Society, the academicians working on behalf of countries and the development of science, need to be competent in directing their relations with other individuals and their surroundings. In this sense, it is important to determine the effect of the talents of the academicians on their perceptions about the quality of work life. The perception of business quality, which plays an important role in helping academics cope with the exhausting and stressful cycle of business life, will only be possible with a high emotional intelligence. Findings showed that the perceptions of academics working quality of work life in Turkey is higher than those working in Azerbaijan have been identified. It was also found that sociability, which is one of the emotional intelligence skills in both countries, has a positive effect on the perception of the quality of work life.

Keywords: The Emotional Intelligence, The Quality of Work Life, Turkey, Azerbaijan

JEL Classification: L20, D23, M10

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Does The Perception of Job Insecurity Bring Emotional Exhaustion? The Relationship between Job Insecurity, Affective Commitment and Emotional Exhaustion

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: Does The Perception of Job Insecurity Bring Emotional Exhaustion? The Relationship between Job Insecurity, Affective Commitment and Emotional Exhaustion
Author(s): Gokhan Kerse, Daimi Kocak, Sefik Ozdemir
Volume: 9
Number: 3
Year: 2018
Page: 651-663
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.129
Abstract
This studyexamines the effect of job insecurity on the level of emotional exhaustion and the role of affective commitment level on this influence. The survey (was conducted on 136 employees of a company operating in the manufacturing sector. Data were collected by questionnaire technique. In the process of analyzing the data was used SPSS and AMOS packaging programs.Structural equation modeling analysis was used to test the hypotheses developed in the research. The findings of the analysis showed that job insecurity effects affective commitment in the negative direction and emotional exhaustion in the positive direction. In addition, it has been determined that affective commitment plays a partial mediating role on the effect of job insecurity on emotional exhaustion. In other words; job insecurity affectsemotional exhaustion both directly and through affective commitment. The findings in the research are thought to contribute to both the literature and the business managers.

Keywords: Job Insecurity, Affective Commitment, Emotional Exhaustion

JEL Classification: D23, M10

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The Role of the Innovation in the Relationship between Intellectual Capital and Organizatıonal Performance in the Maritime Firms

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: The Role of the Innovation in the Relationship between Intellectual Capital and Organizatıonal Performance in the Maritime Firms
Author(s): Murat Yorulmaz, Guler Alkan
Volume: 9
Number: 3
Year: 2018
Page: 631-650
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.128
Abstract
The main objective of this study is to determine the causal relationships between intellectual capital, organizational performance and innovation in maritime transport firms operating in a global and dynamic competitive environment. It is also another purpose of the study to find out whether there is a mediating variable role in this related innovation. For the purpose of the study, data were collected by survey from 413 executives working in 262 maritime transport operations registered in Istanbul and Marmara, Aegean, Mediterranean and Black Sea Regions Maritime Chamber of Commerce (İMEAK) and Mersin Chamber of Shipping (MDTO). Using the obtained data, research hypotheses were tested with the aid of statistical package programs SPSS 21 and AMOS 21. As a result of the analysis, it was found that the intellectual capital consisting of human, structural and relational capital components has a positive and significant effect on organizational performance and innovation, also innovation has a partial mediating variable effect on this.

Keywords: Intellectual Capital, Innovation, Marine Management, Maritime Transport

JEL Classification: M10, M12

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Taxation of Payments to The Member of the Board of Directors of Joint-Stock Company

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: Taxation of Payments to The Member of the Board of Directors of Joint-Stock Company
Author(s): Ugur Yigit
Volume: 9
Number: 3
Year: 2018
Page: 619-630
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.127
Abstract
Chairman and the members of the board of directors can be made payments in different names by the joint-stock companies. A member of the board of directors of a company may be a shareholder of this company at the same time. Because of being a shareholder of the company, the member of the board of directors can be paid dividend. It is possible that a member of the board of directors of a company who is at the same time a shareholder of the company, may also be employed as general manager or assistant general manager based on a contract of employment and in return of this employment, wage can be payed. In this case, payment can be made to the relevant person based on the three titles (member of the board of directors/shareholder of the company/employee of the company). Both the payments made to a natural person chairman of the board of directors and a member, being a shareholder and an employee of the company at the same time and taxation of these payments constitute the subject of this study.

Keywords: Member of the Board of Directors, Shareholder of a Company, Employee, Wage, Dividend

JEL Classification: H27, H29, K34

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Effects of 2008 Financial Crisis on Dividend Payout Policies of Istanbul 100 Index Listed Companies

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: Effects of 2008 Financial Crisis on Dividend Payout Policies of Istanbul 100 Index Listed Companies
Author(s): Hazal Tasci, Turhan Korkmaz
Volume: 9
Number: 3
Year: 2018
Page: 605-618
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.126
Abstract
In this study, both the factors affecting the dividend policy and the effect of the financial crises on the dividend policy of the companies were examined based on the 2008 Crisis. For this purpose, the analysis period is divided into three parts as whole period; 2004-2016, pre-crisis period; 2004-2008 and post-crisis period; 2009-2016 and the analysis has been performed by exercising panel data method as using financial data of 43 firms listed in ISE 100 Index. Consequently, a positive relation has been detected among dividend payout ratio being a dependent variable, firm profitability, growth opportunities, retain earning/equity ratio and cash ratio. Contrary to expectations, a positive relationship was found between growth opportunities and dividend payout ratio. On the other hand, it is identified that the factors influencing dividend policy of the firms change and cash ratio increase substantially at crisis periods. Due to the current liquidity problem, many companies have reduced dividend payout ratios in 2009-2010, but continue to pay. This proves that the information content and signaling effect of the dividend is valid even in times of crisis.

Keywords: Dividend Policy, Financial Crisis, BIST 100, Panel Data, Signaling Theory

JEL Classification: G35, G10

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Effects of 2008 Financial Crisis on Dividend Payout Policies of Istanbul 100 Index Listed Companies

 
Article Information
Journal: Business and Economics Research Journal
Title of Article: Effects of 2008 Financial Crisis on Dividend Payout Policies of Istanbul 100 Index Listed Companies
Author(s): Hazal Tasci, Turhan Korkmaz
Volume: 9
Number: 3
Year: 2018
Page: 605-618
ISSN: 2619-9491
DOI Number:
Abstract
In this study, both the factors affecting the dividend policy and the effect of the financial crises on the dividend policy of the companies were examined based on the 2008 Crisis. For this purpose, the analysis period is divided into three parts as whole period; 2004-2016, pre-crisis period; 2004-2008 and post-crisis period; 2009-2016 and the analysis has been performed by exercising panel data method as using financial data of 43 firms listed in ISE 100 Index. Consequently, a positive relation has been detected among dividend payout ratio being a dependent variable, firm profitability, growth opportunities, retain earning/equity ratio and cash ratio. Contrary to expectations, a positive relationship was found between growth opportunities and dividend payout ratio. On the other hand, it is identified that the factors influencing dividend policy of the firms change and cash ratio increase substantially at crisis periods. Due to the current liquidity problem, many companies have reduced dividend payout ratios in 2009-2010, but continue to pay. This proves that the information content and signaling effect of the dividend is valid even in times of crisis.

Keywords: Dividend Policy, Financial Crisis, BIST 100, Panel Data, Signaling Theory

JEL Classification: G35, G10

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