Firms worldwide have been facing an increasing pressure to disclose their Greenhouse Gas (GHG) emissions since GHG emissions are seen as the main source of global warming which is one of the most challenging problems that the world is faced with. For this reason, voluntary GHG disclosure represents a growing area of research interest. However, the existing research generally focuses on developed countries. In this sense, the present paper aims to contribute to the existing GHG disclosure literature by analyzing the determinants of voluntary disclosure of firms operating in a developing country, Turkey. The effects of both financial characteristics and board structures of firms on voluntary disclosure decisions are analyzed as the possible determinants of GHG disclosures of Turkish firms. We use two proxies for assessing the firms’ GHG disclosures. The first proxy, “sensitiveness tendency”, indicates the response behavior of firms to the Carbon Disclosure Project (CDP) survey. The second proxy, namely, “transparence tendency”, represents the disclosure behavior of firms. Using logistic regression models with a sample of 84 listed Turkish companies which were included in the Carbon Disclosure Project survey in 2014, 2015 and 2016, we find that firm size, institutional ownership and market value are positively related to the sensitivity of sampled firms, while board size is negatively related. On the other hand, our results indicate that firm size, profitability and institutional ownership have positive impacts on the transparency of Turkish listed firms.

Purpose: The purpose of this paper is to analyze the impact of logistics performance on the carbon (CO2) emissions of Balkan countries.Design/methodology/approach: Fixed-effects panel regression analysis is used to estimate the causal relationship between CO2 emissions and logistic performances of Balkan countries. Logistics performance is measured by logistics performance index (LPI) which was published by the World Bank in 2007, 2010, 2012, 2014 and 2016 and used for ranking countries by means of their logistics performance. LPI is based on six main indicators: customs procedures, logistics costs and the quality of the infrastructure for overland and maritime transport. As a measure of carbon emissions of sampled countries, the natural logarithm of carbon dioxide emission per capita is used in this study.Findings: The results obtained reveal that there is a positive and significant relationship between logistics performance and CO2 performances of the sampled Balkan countries.Research limitations/implications: This study is based on only 11 Balkan countries. In this sense, the data used in the analysis is limited.Originality/value: Considering the important geostrategic position of the Balkan region, logistics sector has an important role for the development of the countries in that region. In this sense, the findings of this study may provide useful insights for policymakers to achieve sustainable economic development. Furthermore, as far as the authors know, this is the first study that focuses on the relationship between logistics performance and carbon emissions of Balkan countries.

Multi-criteria decision-making (MCDM) techniques are increasingly being used for the problem of location selection, which directly affects the long-term success of a company. Besides these techniques, with the advantage of handling both spatial and non-spatial data, geographic information systems (GIS) also represent a useful method for selecting the appropriate location for different kinds of facilities and sites. In this respect, this study aims to compare the results of a MCDM technique, fuzzy technique for order preference by similarity to ideal solution (TOPSIS), and GIS for the location selection of shopping malls in Turkey. According to the results of both fuzzy TOPSIS and GIS, the Marmara region was determined as the best alternative for shopping malls in Turkey.

Ülkeler arası sınırların kalktığı ve global para ve sermaye piyasalarının oluştuğu günümüz ekonomi dünyasında finansal raporlama ve dolayısıyla muhasebe bu piyasaların etkinliğine etki edebilecek güçte olan önemli araçlardan biridir. Bu nedenle muhasebeci ve denetmenler kısaca muhasebe meslek mensupları faaliyetlerini dürüstlük ve nesnellik içinde kamu menfaatini gözeterek yürütmekle ve ahlaki olmayan davranışlardan kaçınmakla yükümlüdürler. İstanbul’da üç büyük üniversitenin işletme bölümlerinde okuyan 504 üniversite öğrencisi üzerinde yapılan bu çalışmada amaç, muhasebe meslek etiğinin önemini ortaya koymak ve bu önem vurgusuyla öğrencilerin algıları çerçevesinde, etik dışı davranışlarla olan ilişkisini irdeleyebilmektir. Yapılan analizler neticesinde ortaya çıkan sonuca göre, meslek etiğinin önemi ve muhasebe mesleğinde etik algısı, alt boyutları ve etik dışı davranışlar ile ters yönde ilişkili bulunmuş ve öğrencilerin bazı demografik özelliklerine göre de etik dışı davranışlarının farklılık gösterdiği görülmüştür.

Today, maps are important components of public safety. Collecting geographic information data enables any public safety agency to smartly allocate their limited resources to those places where the public safety needs are the greatest. However, the current address geocoding applications are generally static, requiring specifically assigned personnel to geocode the addresses using a geographic information system (GIS) software. Real-time geocoding services like Google Maps are an alternative to these static systems by offering real-time geocoding capabilities; however, these closed systems usually come with a price that many agencies cannot afford. Given this context, we developed a public safety geocoding system using available open-source data and systems to enable any public safety agency to continuously enjoy the power of geographic information systems for their smart decision-making process. The proposed model is not limited to public safety and can be used for any purpose where people are used to using Google Maps Geocoding API or other commercial geocoding services.

Muhasebe mesleğinin yalnızca kayıt tutmaktan ibaret olmadığının anlaşılması ile muhasebenin önemi gittikçe artmıştır. Günümüzde muhasebe çıktıları işletme sahiplerinin, yöneticilerinin ve paydaşların kararlarını etkileyen en önemli unsurlardan biridir. Bu alanda çalışanların genellikle İktisadi ve İdari Bilimler Fakültesi mezunu olduğu düşünüldüğünde öğrenimine devam etmekte olan Y kuşağındaki lisans öğrencilerinin gelecekte bu meslekte yer almaları muhtemeldir. Bu bağlamda çalışmanın temel amacı, Y kuşağında yer alan lisans öğrencilerinin muhasebe mesleğine yönelik algılarının incelenmesidir. Ayrıca öğrencilerin demografik özelliklerine göre muhasebe mesleği algılarının farklı olup olmadığının incelenmesi de araştırmanın alt amacını oluşturmaktadır. Bu doğrultuda, bir devlet üniversitesinde İktisadi ve İdari Bilimler Fakültesinde okuyan ve Y kuşağında yer alan 125 öğrenci ile anket çalışması gerçekleştirilmiştir. Araştırma sonucunda; öğrencilerin muhasebe mesleği algısının cinsiyete göre farklılık gösterdiği belirlenmiştir. Ancak muhasebe meslek algısının öğrencilerin bölümüne, bulundukları sınıfa ve muhasebe alanında çalışma durumuna göre farklılık göstermediği tespit edilmiştir.