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Efficient bankruptcy prediction and its role for a more resilient Alpine tourism
Get PDFThis paper examines the impact of selected variables on the value creation of tourism enterprises in Western Austria (Salzburg, Tyrol, and Vorarlberg) with the objective of developing an insolvency prediction model for Alpine tourism businesses. This study specifically highlights practical applications for business owners, policymakers, and financial institutions, providing strategies to mitigate bankruptcy risks in the tourism sector. The objective of this study is to address existing gaps in the literature regarding the early detection of insolvency in the tourism sector, particularly in German-speaking regions. To this end, a hybrid analytical method is employed, combining quantitative statistical approaches with sector-specific contextual analysis. A dataset comprising tourism firms was divided into two groups, namely solvent and insolvent, with a view to identifying significant explanatory variables influencing insolvency risks. The primary findings indicate that enterprise size, company age, and debt levels (as indicated by the equity ratio) are significant risk factors for insolvency. Furthermore, the results suggest that small and medium-sized enterprises (SMEs) are particularly vulnerable to financial crises. Finally, the findings demonstrate that macroeconomic structures and sectoral effects significantly impact insolvency probabilities. These findings emphasise the necessity for the development of early warning systems that are tailored to the specific requirements of SMEs in Alpine tourism.This research is particularly pertinent in light of the rising insolvency rates in the tourism industry and the lack of comprehensive official statistics, which impede effective crisis management. By addressing these challenges, the study contributes to the development of targeted risk management and intervention strategies to enhance the resilience of tourism enterprises in the region
On being wise in the modern era: An assessment of Charron studies
Get PDFBu makalede 1950’li yıllardan itibaren Pierre Charron’un modern felsefedeki yerini tartışan çalışmaların bir değerlendirilmesi yapılmıştır. Charron, başta Descartes olmak üzere modern felsefenin önde gelen temsilcilerini etkilemiş olan bir filozof olarak bilinmektedir. Literatür, Charron’un modern düşüncenin erken bir temsilcisi olduğu konusunda uzlaşmıştır. Ancak mevcut çalışmaların bir kısmı düşünürü Septik, Stoacı veya Aristocu olarak nitelendirirken; diğerleri onun seküler etik anlayışının, insan bilimlerinin ve rasyonalizmin temellerini oluşturması bakımından modern felsefeye öncülük ettiğini öne sürmektedirler. Bu makalede Charron hakkındaki sunulan ihtilaflı görüşlere ilişkin bir tasavvur oluşturulması, mevcut çalışmaların metotları ve sonuçları üzerinden eleştirel bir değerlendirme yapılması amaçlanmaktadır. Değerlendirme sonucunda incelenen çalışmaların başlıca iki yöntem kullandıkları tespit edilmiştir. Bir kısmı Charron’u belli bir düşünce ekolüne nispet ederken; diğerleri düşünürün anlayışını kavramsal bir yaklaşım üzerinden tartışmaktadır. Değerlendirmemiz bu çalışmaların Charron’un hikmetini bütünüyle ve tutarlı olarak açıklayamadıklarını göstermiştir. Charron’un düşünce tarihindeki konumunun tam anlamıyla kavranabilmesi için hikmet anlayışını aydınlatacak alternatif yaklaşımlara ihtiyaç duyulmaktadır.This article critically examines studies on Pierre Charron's role in modern philosophy since the 1950s. Acknowledged for his influence on prominent figures such as Descartes, Charron's position in modern thought sparks diverse interpretations, leading to conflicting views in existing literature. While some portray him as Septic, Stoic, or Aristotelian, others argue for his contribution to modern philosophy, laying the groundwork for secular ethics, human sciences, and rationalism. The aim of this article is to provide insight into these debates and evaluate research methodologies and findings. Studies on Charron typically adopt two primary methods: Categorizing him within a specific school of thought or examining his contribution to modern thought conceptually. However, it is concluded that partial or conceptual analyses alone fall short in fully grasping Charron's wisdom. Therefore, alternative approaches are deemed necessary for a comprehensive understanding of his significance in intellectual history
The impact of internal control system on corporate governance: A leading educational foundation example
Get PDFThis study aimed to examine the impact of the internal control system, which consists of five basic COSO components, on corporate governance principles (justice, transparency, accountability and responsibility) through the example of a leading educational foundation in Türkiye. In the study, it was investigated whether there was a significant relationship between the perceptions of employees regarding the effects of the internal control system components on corporate governance and whether these perceptions differed according to demographic characteristics such as gender, age, education, length of service, position. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was sent to 234 participants in different departments and positions working in the foundation, and 197 employees responded. The data were analyzed with SPSS-22. The survey, which was suitable for a 5-point Likert scale, included statements regarding demographic characteristics and COSO’s main internal control components (Control Environment, Risk Assessment, Control Activities, Information-Communication, Monitoring) and corporate governance principles. It was concluded that all COSO components have a significant and positive relationship with corporate governance principles. In addition, a stronger relationship was found between transparency and accountability principles and internal control components compared to others. Furthermore, it was indicated that these perceptions differed according to demographic characteristics. While significant differences were found in perceptions according to demographic characteristics such as gender, age and position, no differences were found according to education and working years criteria. The study is considered to contribute to the literature because it is the first study to examine the impact of the main COSO components on corporate governance and its principles, together with the example of a leading educational foundation. The study is limited by the selected sample educational foundation, the number of respondents, survey questionsanswers, the applied statistical analysis method and tests
Can conspiracy theories ever be plausible? The role of narrative rationality in the assessment of online conspiracy theories
Get PDFConspiracy theories (CTs) represent a persistent challenge in evaluating major events, as they often employ fallacious forms of narrative reasoning and persuasion to posit conspiratorial agency and motives. While many CT narratives conflict with logic and reason, a minority may possess a degree of plausibility. But by what standards can plausibility of a CT be measured? This article introduces concepts from legal storytelling, rhetoric and cognitive linguistics to expand Walter Fisher’s narrative paradigm framework, enabling auditors to critically engage with the rhetorical dynamics of CT narratives. Through an analysis of official and alternative narratives surrounding the death of a Russian spy, this article demonstrates how, in a similar way to the role of jurors in criminal trials, auditors may either join the rhetor in co-creating a coherent and plausible narrative, or end up challenging the rhetor by identifying problems and thus planting the potential seeds of rival accounts
The role of personal characteristics in the perception of business ethics: An application on managers in digital marketing companies
No full textŞirketlerde iş etiği normlarına uyum, bireylerin etik anlayışlarına bağlıdır. Yöneticiler, karar alma süreçlerindeki belirleyici rolleriyle, iş etiği normlarının şirket içerisinde benimsenmesi ve uygulanması açısından kritik bir öneme sahiptir. Farklı kişilik özelliklerine sahip yöneticiler, iş etiğine yönelik farklı davranış ve tutumlar sergileyebilirler. Bu durum, iş etiği algılarındaki farklılıklardan kaynaklanmaktadır. Bu yüksek lisans tezinde, yöneticilerin kişilik özelliklerinin iş etiği algıları üzerindeki etkisi incelenmiştir. Araştırma, İstanbul ve İzmir illerindeki dijital pazarlama şirketlerinde çalışan yöneticileri kapsamaktadır ve veri toplama yöntemi olarak anket kullanılmıştır. Araştırma sonuçlarına göre, yöneticilerin kişilik özellikleri ve demografik faktörler, iş etiği algılarının şekillenmesinde önemli bir rol oynamaktadır. Özellikle cinsiyet, medeni hal ve şirket içerisindeki çalışma yılı gibi faktörlerin iş etiği algısı üzerinde anlamlı etkileri olduğu tespit edilmiştir. Bu bulgular doğrultusunda, şirketlerin iş etiği normlarını güçlendirmek için yöneticilerin kişilik özelliklerini ve demografik farklılıklarını göz önünde bulundurmaları önerilmektedir. Çalışma, iş etiği ve kişilik özellikleri arasındaki ilişkiye dair literatüre katkı sağlamayı ve bu alanda yapılacak yeni araştırmalara yol göstermeyi amaçlamaktadır.Compliance with business ethics standards depends on the ethical understanding of individuals. Managers have a critical role to play in adopting and implementing business ethics standards in the organization because of their key role in the decision-making process. Managers with different personality traits may exhibit different behaviors and attitudes toward business ethics. This is due to differences in their perceptions of business ethics. This master's thesis examines the effect of managers' personality traits on their perceptions of business ethics. The research covers managers working in digital marketing companies in Istanbul and Izmir provinces, and a questionnaire was used as the data collection method. According to the research, managers' personality traits and demographic factors are important in shaping their perceptions of business ethics. In particular, factors such as gender, marital status, and tenure significantly impact perceptions of business ethics. In line with these findings, it is recommended that companies should consider the personality traits and demographic differences of managers to strengthen business ethics norms. The study aims to contribute to the literature on the relationship between business ethics and personality traits and to guide future research in this area
Türkçede yazma
No full textAna dili Türkçenin yazılı olarak etkin ve kurallarına uygun biçimde kullanımını hedefleyen yazma eğitimi, ana dili sevgisi ve farkındalığının yerleşmesiyle yakından ilintilidir. Bu nedenle yazma eğitiminin küçük yaşlardan başlayarak titizlikle yönetilmesi, başarısında önemli rol oynar. Bu bölümde, Türkçede yazı türleri, ana dili olarak Türkçe kullananlara yönelik yazma eğitiminin farklı düzeylere göre amaç, yöntem ve teknikleri, geleneksel ve yeni nesil öğretim araçları, ölçme-değerlendirmede temel prensipler, yazma becerisinin dinleme, konuşma ve okuma becerileri ile ilişkisi ve örnek öğrenme yaşantıları konu edilmektedir
Psychological factors influencing pain intensity perception: A qualitative study on Canadian patient insights
No full textBackground: Chronic pain is a pervasive condition that significantly impacts the quality of life and involves complex interactions between physical sensations and psychological factors. This study aimed to explore the psychological factors influencing pain intensity perception, offering insights into how emotional responses, cognitive perceptions, social influences, and physical experiences shaping the experience of pain.
Methods: This qualitative study involved semi-structured interviews with 28 participants aged 18-65 from Richmond Hill, Ontario, who experience chronic pain within September to December 2023. The interviews aimed to achieve theoretical saturation and were analyzed using NVivo software to identify themes and sub-themes within the data.
Results: Four main themes were identified: emotional responses, cognitive perceptions, social influences, and physical experience. Each theme comprised several categories with distinct concepts such as anxiety, depression, coping mechanisms, pain significance, personal control, family dynamics, healthcare interactions, sensory details, and activity levels. These themes collectively depicted a comprehensive view of the multifaceted psychological impact on pain perception.
Conclusion: The study underscores the importance of addressing the psychological aspects of pain perception in chronic pain management. By integrating emotional, cognitive, and social factors, healthcare providers can enhance therapeutic approaches and improve quality of life for individuals suffering from chronic pain
Preimplantation genetic testing (PGT): An evaluation from ethical and Islamic legal perspectives
No full textGenetik araştırma teknikleri ve müdahale yöntemlerindeki gelişmeler, döllenme sonrasında embriyoya rahme tutunmasından (implantasyon) önce ve rahme tutunmasında sonra farklı amaçlarla müdahale edilmesine imkân sağlamış ve bu müdahaleler hem fıkıh hem de etikte çeşitli tartışmalara konu olmuştur. Laboratuvar ortamında (in-vitro) gerçekleştirilen döllenme sonucu oluşan embriyo, genetik hastalık taşıma riskinin değerlendirilmesi veya mevcut genetik hastalıklarının teşhis edilmesi amacıyla PGT (Preimplantasyon Genetik Test/Tanı) ile ve rahme transfer edilip gebelik oluştuktan sonra prenatal testler ile incelenmektedir. Prenatal testler, doğal ya da yapay döllenme (in-vitro fertilization) yoluyla oluşan embriyonun rahme tutunmasından (implantasyondan) sonra, gebeliğin farklı dönemlerinde genetik hastalık açısından tarama ve teşhis amacıyla uygulanmaktadır. PGT ise in vitro embriyolar arasında, genetik açıdan sağlıklı olanları seçmek ve doğacak çocuğun cinsiyet gibi özelliklerini öğrenmek amacıyla embriyo rahme yerleştirilmeden önce yapılan bir genetik incelemedir. PGT teknikleri invaziv (invasive) ve invasiv olmayan (non-invasive) teknikler olarak uygulanmaktadır. Bu teknikler, embriyoya zarar verme riski ve genetik hastalık tanısı koyma kapasitesi açısından farklı avantajlar ve dezavantajlar sunmaktadırlar. Embriyonun yaşam hakkına müdahale noktasında ele aldığımız PGT’nin mahiyeti ise ancak, invaziv ve invaziv olmayan bu tekniklerin güncel veriler ışığında karşılaştırmalı olarak incelenmesiyle anlaşılabilmektedir. Zira PGT'ye dair fetvalarda farklı PGT tekniklerinin mahiyeti tam olarak açıklığa kavuşturulmadığından anomalili embriyoya müdahaleye ilişkin görüşlerde çelişkiler ortaya çıkmaktadır…Advances in genetic research techniques and intervention methods have facilitated various interventions on the embryo, which is attributed value, both before and after implantation following fertilization. These interventions have become subjects of discussion in both Islamic law and ethics. Post-fertilization, the extrauterine embryo is examined using prenatal tests and PGT (Preimplantation Genetic Test) to assess the risk of genetic disorders or diagnose existing genetic conditions. Prenatal tests are applied at diferent stages of pregnancy to screen and diagnose genetic disorders after the embryo's implantation, whether conceived naturally or through artificial fertilization (in vitro fertilization). PGT, on the other hand, is a genetic examination conducted before transferring the extrauterine embryos formed through artificial fertilization into the uterus. This method aims to select genetically healthy embryos or determine the sex of the child. PGT techniques are categorized into invasive and non-invasive methods, ofering diferent advantages and disadvantages in terms of the risk of harm to the embryo and the capacity to diagnose genetic disorders. The essence of PGT, particularly when considering the right to life of the embryo in Islamic law, can only be fully understood through a comparative analysis of invasive and non-invasive techniques based on current data. The lack of clarity regarding the nature of these techniques in fatwas related to PGT has led to contradictions in rulings concerning the beginning of life and interventions on anomalous extrauterine embryos
Environmental quality, institutions, and financial stability as drivers of well-being in sub-Saharan Africa
No full textSub-Saharan African (SSA) countries are among the countries with the lowest well-being and quality of life. Furthermore, SSA is characterized with weak institutions and financial systems which makes it difficult for the realization of better quality of life and improve general well-being. This study examines the relationship between institutional quality, financial stability, and well-being. It further explores the role of poverty, food security, and environmental quality in this relationship. The study uses panel data of 26 SSA countries from 2011 to 2021 and employs the fully modified ordinary least squares and the dynamic ordinary least squares estimation techniques. The study finds that institutional quality, financial stability, food security, and environmental quality significantly enhance well-being. However, poverty and inflation negatively affect well-being by limiting access to essential resources and hindering economic and social progress. GDP per capita was found to be insignificant. The findings emphasize that well-being is not solely determined by economic growth but by broader social, environmental, and economic factors. It is suggested that SSA countries should implement policies that enhance institutional capacity, improve financial systems, ensure quality environment, and address poverty and food insecurity to improve the quality of life
[Book Review]: "The Biblical trinity: Encountering the Father, Son, and Holy Spirit in scripture (kitap incelemesi)"
No full textThe doctrine of the Trinity has remained central yet contested within Christian theology, owing to its implicit rather than explicit articulation in Scripture. Brandon D. Smith’s The Biblical Trinity: Encountering the Father, Son, and Holy Spirit in Scripture (Lexham Press, 2023) represents a contemporary attempt to recover a biblically grounded and pastorally accessible account of Trinitarian theology. This review situates Smith’s work within the broader tradition shaped by figures such as Augustine, Aquinas, Barth, and Swain, and examines its methodological commitments, theological contributions, and limitations. Smith advances four interpretive principles—Nature, Relations, Inseparable Operations, and Hypostatic Union—while employing a canonical approach that places New Testament texts in dialogue with the Old Testament to trace the progressive unveiling of the Triune God. His analysis of selected passages demonstrates clarity of exposition and a distinctive integration of theological reflection with devotional practice, framing the Trinity not as an abstract doctrine but as a summons to worship. Nevertheless, the work is marked by certain methodological constraints, including a reliance on biblical texts at the expense of historical and systematic engagement, occasional oversimplification of technical concepts, and an assumption of prior theological literacy. Despite these shortcomings, The Biblical Trinity offers a significant contribution to contemporary Trinitarian studies by rendering complex theological concepts accessible and by highlighting the practical and devotional dimensions of the doctrine. It thus provides a useful resource for students, researchers, and practitioners seeking a deeper understanding of the Trinity’s biblical foundations and theological significance