THE EFFECTS OF COMPETITIVE INTENSITY AND TECHNOLOGY MANAGEMENT ON THE RELATIONSHIP OF ACCOUNTING INFORMATION SYSTEM AND FIRM PERFORMANCE

In today's conditions, where the intensity of the competition is high, the achievement of the desired performance outputs of the companies is closely related to the better understanding of the performance leaders. The aim of this study is to examine the effect of competitive intensity and technology management on firm performance through the accounting information system. The study covers data obtained from 256 SME managers in the West Marmara region. The data obtained were analyzed with the help of exploratory factor and multiple regression analysis. According to the exploratory factor analysis results, the variables were divided into sub-factors and the regression analysis was performed between the sub-components. As a result, the tendency of companies to preventive technology management and the increase in the use of internal and external accounting information systems increase the financial performance of companies in a meaningful and positive way. On the other hand, the increase in the intensity of competition, the use of company protective technology management and internal accounting information systems increases the market performance of the company in a meaningful and positive way. Again, the intensity of competition and the increase in collaborative technology management increase the use of external accounting information systems. Collaborative technology management increases the use of internal accounting information system. Finally, increased competition intensity increases collaborative technology management.

WORKING CAPITAL MANAGEMENT AND TECHNOLOGY INTENSITY

Several studies in literature presented that technology intensity firms, which are also assumed as R&D intensive ones, are holding more liquid assets, especially cash, compared to other firms. This study investigates possible differences, which are born by tendency of holding more liquid assets in technology intensive firms, in working capital management policies in emerging markets. 437 firms from 15 emerging countries have been analyzed by the use of Kuruskal Wallis and Mann Whitney U tests. The results revealed that technology intensive firms have been following different and more aggressive working capital management policies compared to less technology intensive ones.

PSYCHOLOGICAL EMPOWERMENT AND ORGANIZATIONAL COMMITMENT: EVİDENCE FROM THE TOURİSM INDUSTRY

Purpose: This study intends to explore the link between psychological empowerment (PE) and organizational commitment (OC) with the data obtained from tourism sector employees in Turkey. Accordingly, the goals of the study are: i) To measure the level of OC (affective, normative and continuance commitment) among employees in the tourism sector in Turkey ii) To measure the level of PE (meaning, competence, self-determination and impact) iii) To examine the relationship between PE and OC. To test the proposed relationship, three hypotheses are developed; H1: PE will have a positive impact on affective commitment. H2: PE will have a positive impact on normative commitment. H3: PE will have a positive impact on continuance commitment. Research Methods: Each variable was measured using a 5-point Likert scale ranging from “strongly disagree” (1) to “strongly agree” (5). PE was measured by 12 items developed from the study of Spreitzer (1995). OC was measured by 9 items developed from the study of Meyer & Allen (1997). The data of the study were obtained both through the questionnaire technique via Google form and face to face interviews. Of the 118 respondents 80(68%) were men, and 38 (32%) were women. The majority of the participants (45%) are ranged in age from 17 to 25 years. Of the participants, %31 have üniversity educations and %46 have been working between 3 and 5 years in the company. The majority of the participants have an income ranging from 4001-6000 ? (Turkish Liras) where the net minimum wage is wage for single people is 2,826 ? ($377) a month. Data from 118 employees have been evaulated by using of the SPSS 20.0 program Results and Discussion: The findings of the study reveal that the level of AC (mean = 3,81), NC (mean = 3,53), and CC (mean = 3,82) is moderate among tourism sector employees. Continuance commitment appears to be the highest of the three components of the OC which is not surprising as the respondents of the survey are from Turkey which has high unemployment rate (13,4 percent in February of 2021). In high unemployment work environments employees are likely to exhibit higher levels of CC because of the higher penalty of job loss. In such environments feelings of job insecurity among employees creates an incentive to embrace their current employment and thus they remain loyal and committed to their organization(Shapiro-Stiglitz, 1984). In terms of the correlations between the variables, the results reveal that all of the variables show significant positive correlations. On the other hand the findings indicate employees in tourism sector felt that they are not empowered enough by their organization (mean = 2,65). that the level. This result suggests that although employee empowerment is proved to be a useful tool, managers are resistant to share their power. Overall, consistent with other studies (Joo et al., 2010; Choong et al., 2011; Rawat, 2011; İbrahim, 2020), findings of the study indicate that PE has positive and significant impacts on AC (ß = .31, p< .01), NC (ß = .26, p< .05), CC (ß = .21, p< .05). Therefore it is evident that there is a need to improve the current situation at tourism companies with respect to all the components of the PE which in turn would enhance OC levels of employees. Implications: This research suggests that employees’ empowerment experiences directly affect their commitment level and thus in order generate high degree of OC, the tourism companies should develop training programs to foster managers in understanding appropriate practices and behavior sets that will enhance employee empowerment. However, it is useful to evaluate the results of the research in consideration of some constraints. First of all, the present study is carried out in Turkish companies in the tourism sector and the sample size is quite small. Therefore, one may debate that generalization of the results is questionable. Future research should observe a broader set of in order to identify if any the differences exist in relation to the characteristics of its industry. Researchers should also look to impact of leadership styles, ethical climate, corporate reputation on OC.

A RESEARCH ON THE CAUSAL RELATIONSHIP BETWEEN INVESTMENT PREFERENCES

This study aims to measure the causal relationship between the dollar and euro at exchange rates among today's investment instruments and the deposit interest rate, Gold, Bist xu100 and the index of government domestic debt securities.Dec. Dec. The data in the study are daily data between 17/08/2017-26/05/2021 and were selected from a recent time Dec. Data with CBRT evds resources investing.com retrieved from. In this way, it is possible to see how variables adapt to today's financial world and the pandemic period. The method of the study is the Granger causality test, which is often used in time series analysis. When individuals make investment choices, they choose according to the fact that macro variables such as inflation, growth rate, and Exchange Rates fluctuate during periods of crisis and recession. This often affects even the credit demands of institutional investors. Central banks want to influence macro variables with various intervention tools, but because the economies of some countries are fragile, individuals can often suffer even as a result of these optimistic policies. According to the results of this study, the dependent variable in the model where the BIST100 index of the dollar and gold values, the probability of 0.000<0.05 causal relationship is true of dollars for deposit in the model where the dependent variable is the interest rate of government securities of the index, the probability value of 0.0001 p<0.05 and Bist100 index 0.0162 probability value<0.05 and the probability for the value of the dollar 0.02<0.05 can be considered to be a causal relationship due to being towards deposit rates. The probability of the dependent variable in a model of the euro BIST100 index value 0.0001 p<0.05, gold probability value of 0.000<0.05 Euros causal relationship is true for government securities in another model where the dependent variable of 0.0040 p<0.05 probability value from deposits with interest ,0.0000 p<0.05 0.0043 Bist100 index and the probability value p<0.05 is the probability for the value of government securities under de towards causality can be said. In a model in which the Bist100 index is a dependent variable, there was a causal relationship towards the Bist100 index ,as the probability value of the euro was 0.0012<0.05, the probability value of gold was 0.0000<0.05, the probability value of government domestic debt securities was 0.0013<0.05, and the probability value of the dollar was 0.0007<0.05. Finally, the model in which gold is a dependent variable concluded that there is no causal relationship between the Euro, dollar, dibs and Bist100 index and deposit interest to gold, since the probability values of other variables are greater than 0.05.

OPINIONS OF PHYSICAL EDUCATION AND SPORTS TEACHER CANDIDATES ON THE PRESENT AND FUTURE OF THE PROFESSION

The main purpose of this research is to determine the views of physical education and sports teacher candidates about the current situation and future of their profession. The current study employed the phenomenological design, one of the qualitative research designs. This study was conducted with twenty-four physical education and sports teacher candidates living in different regions of Turkey, of different genders, ages, and academic grade point averages between the years 2020-2021. The participants of the current study were selected by using the maximum variation sampling method, one of the purposive sampling methods. The data were collected by using the personal information form prepared by the researchers and a semi-structured interview form administered online. In the analysis of the collected data, content analysis method was used. The findings obtained as a result of the research were examined within the framework of four main themes: the importance of physical education and the sports teaching profession, the image of the profession, the features required by the profession, and the opinions on the profession depending on technological developments. These findings obtained in the current study were discussed in reference to the literature and suggestions were made in light of the findings.

MUTUALLY EXCLUSION OF PROJECTS OF DIFFERENT VALUES BY THE BENEFIT-COST METHOD

The recovery of an investment is very important in the world of economy. While businesses are preparing long-term projects for investment purposes, basic criteria such as changing economic conditions, risks, cash flows of the project, discount rate to be applied, economic life should be estimated in advance. For this reason, businesses prepare different projects that can provide the same economic conditions for the projects they prepare. In order to compare these projects, a cost-benefit table is prepared and evaluated in terms of their advantages. In line with these values, it is ensured that the most correct project is selected by eliminating each other. In this study, the cost-benefit ratio method was applied to three different projects. For all three projects, 10% annual interest and numerical values between 15 and 60 years of life are given. As a result of the evaluation of the projects, the most suitable project was determined by eliminating each other. Cash flows are calculated based on present and annual equivalents.

GENERATION DIFFERENCES IN BUSINESS LIFE AND GENERATION Z

For successful interaction and communication to occur in organizations, it is necessary to understand the characteristics of each generation and what motivates them to be successful and good employees. In an organization, many of the employees' values and attitudes towards work can be quite different from previous generations, and managers need to take these generational differences into account in order to effectively manage the workforce. Strauss and Howe (1991) identified eighteen generations throughout four centuries of American history, dating back to the first New World colonizers. In this study, the differences in working orientations and attitudes between generations within the scope of the Traditional Generation, Baby Boomer Generation, X Generation, Y Generation and Z Generation, which are the generations that affect / will affect today's working life, are discussed. After explaining what kind of environment these generations were born into and how they were affected by social, economic and environmental conditions, it was examined how these generations achieved unity in their working environments. It has been contributed to the recognition of Generation Z by their managers and colleagues, who have just entered or will enter the labor market, and to learn what kind of working group they are/will be faced with, and suggestions are made for the future labor markets.

AN EVALUATION OF MATHEMATICS SECONDARY SCHOOL CURRICULA FROM THE PERSPECTIVE OF 21ST CENTURY SKILLS

The purpose of this study is to comparatively examine 2013, 2017 and 2018 secondary school mathematics curricula in terms of 21st century skills. 2013-2017-2018 mathematics course curricula were examined in terms of general features and basic approaches, goals, achievements, learning areas and themes, learning-teaching processes, assessment phase. Document analysis method which is one of the qualitative research designs was used in this study. The data of the study were analyzed with the descriptive analysis technique. The results of the study show that 21st century skills are more explicit, especially in the basis approaches and general features of the 2017 and 2018 program. It has been determined that productivity and accountability skills are not included in the achievements of the curricula, and information, media and technology skills are not included in the measurement and assessment approach. In addition, when the learning outcomes are evaluated in terms of 21st century skills, it has been determined that most of the learning outcomes include indirect explanations for skills and more than one skill at the same time. Also, no explanation for 21st century skills were found in learning domains and themes in any of the curricula examined. With regard to research findings, suggestions were offered for future studies.

INVESTIGATION OF SECONDARY EDUCATION MATHEMATICS CURRICULUM IN THE CONTEXT OF 21ST CENTURY SKILLS

With the transition to the digital age, changes have emerged in the skills expected from the individuals of the 21st century, and accordingly, the preparation of curricula to develop these skills has become the main goal of all countries in the world. In our country, studies have been carried out to develop curricula in this direction, and with this research, it is aimed to examine the secondary education mathematics (2010, 2011, 2013 and 2017) and geometry (2011) teaching programs in the context of 21st century skills. The research is a survey study aimed at examining the secondary school mathematics and geometry course curriculum in terms of 21st century skills. As the data source of the research, secondary school mathematics course and secondary school geometry course curricula shared on the official website of the Ministry of National Education were taken. Document analysis method was used in the collection and analysis of data in the research in which these teaching programs were accepted as documents. Curriculums specified within the scope of document analysis were analyzed with descriptive analysis method based on 21st century skills within the scope of Partnership for 21st Century Learning [P21]. The skills included in the curricula were supported by direct quotations from the curricula. According to the results of this research, it has been determined that the curriculum is not qualified to cover all 21st century skills. The fact that media literacy, leadership and responsibility skills are not included in the curriculum, and that the evaluation elements of the programs are insufficient in the context of 21st century skills are among the remarkable results. The findings obtained at the end of the research were discussed with the support of the literature and suggestions were made for future research.

ARTOPHORION IN AKŞEHİR NASREDDİN HOCA MUSEUM OF ARCHEOLOGY AND ETHNOGRAPHY

The subject of the research is the artophorion exhibited in the Nasreddin Hodja Archeology and Ethnography Museum, registered at Selçuk Neighborhood, Ulucami Street No. 20 in Akşehir District of Konya. The bread and wine obtained from the eucharist, which is held on the last Thursday before Easter, are preserved in the Artophorions standing on the altar, one of the most important liturgical elements in the church. In this context, artophorions have a special importance. It was determined that the artophorion, whose architectural and general features were examined during the surveys carried out in 2019, has not been documented in any scientific study before. Within the scope of the study, photographs of the artophorion were taken, drawings were prepared and detailed descriptions were made. Artophorion; analyzed within the scope of material-technical, ornamentation, style and iconography features, and then evaluated comparatively with similar contemporary examples in Anatolia and outside Anatolia, especially in Konya. At the end of the study, a restoration proposal was presented by addressing the problems of preservation and exhibition of the artifact, which is exhibited in a glass panel in Akşehir Nasreddin Hodja Archeology and Ethnography Museum.