Ömer Demir and Süleyman Sadi Seferoğlu
The lack of a reliable and valid measurement tool for coding achievement emerges as a major problem in Turkey. Therefore, the purpose of this study is to develop a Scratch-based…
Abstract
Purpose
The lack of a reliable and valid measurement tool for coding achievement emerges as a major problem in Turkey. Therefore, the purpose of this study is to develop a Scratch-based coding achievement test.
Design/methodology/approach
Initially, an item pool with 31 items was created. The item pool was classified within the framework of Bayman and Mayer’s (1988) types of coding knowledge to support content validity of the test. Then the item pool was applied to 186 volunteer undergraduates at Hacettepe University during the spring semester of the 2017-2018 academic year. Subsequently, the item analysis was conducted for construct validity of the test.
Findings
In all, 13 items were discarded from the test, leaving a total of 18 items. Out of the 18-item version of the coding achievement test, 4, 5 and 9 items measured syntactic, conceptual and strategic knowledge, respectively, among the types of coding knowledge. Furthermore, average item discrimination index (0.531), average item difficulty index (0.541) and Cronbach Alpha reliability coefficient (0.801) of the test were calculated.
Practical implications
Scratch users, especially those who are taking introductory courses at Turkish universities, could benefit from a reliable and valid coding achievement test developed in this study.
Originality/value
This paper has theoretical and practical value, as it provides detailed developmental stages of a reliable and valid Scratch-based coding achievement test.
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Nowadays, digital transformation, which is an integral part of globalization, has a substantial effect on the labor market. Along with globalization and digitalization, the nature…
Abstract
Nowadays, digital transformation, which is an integral part of globalization, has a substantial effect on the labor market. Along with globalization and digitalization, the nature of work and the structure of the labor market have changed, resulting in a transformation in the relationship between employees and employers. This chapter aims to investigate the impact of digitalization on trade unions in 25 Organisation for Economic Co-operation and Development (OECD) countries over the period 2000–2019. The panel quantile regression results indicate that digitalization negatively affects trade unions in OECD countries in all quantiles. In other words, digitalization reduces trade union density. The labor force hurts trade union density in all quantiles. Wage positively affects trade union density in all quantiles except the Q09 quantile. Institutional quality negatively affects trade union density in the Q01–Q07 quantiles. Globalization has a positive effect in the Q01 and Q09 quantiles and a negative effect in the Q05 and Q06 quantiles. Economic growth positively impacts trade unions in the Q03–Q09 quantiles. Our empirical findings prove that since digitalization transforms the economic structure and nature of work, it causes a reduction in the importance of being a member of a trade union for the labor force. Hence, as digital technologies replace the labor force, it is inevitable that the protection and representation of unskilled labor by trade unions will decrease. Therefore, despite several contributions of digitalization in the sphere of life, it is crucial to keep the labor force’s rights in the age of globalization for policymakers.
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Belkıs Ustamehmetoğlu, Nilgün Kızılcan and Ömer Demir
The purpose of this paper is to synthesise the block copolymer of pyrrole (Py) with bis(4‐inobutyl)polydimethylsiloxane (DA.PDMS) by electrochemical method. The characterisation…
Abstract
Purpose
The purpose of this paper is to synthesise the block copolymer of pyrrole (Py) with bis(4‐inobutyl)polydimethylsiloxane (DA.PDMS) by electrochemical method. The characterisation of the insoluble block copolymers, P(Py‐b‐DA.PDMS), was performed by cyclovoltammetric measurements, solid‐state conductivity and DSC measurements. The surface morphology of the copolymers was examined with scanning electron microscope (SEM).
Design/methodology/approach
Electropolymerisation process was performed potentiostatically and potentiodynamically. Redox behaviour of the resulting copolymer films was investigated. In‐situ spectroelectrochemical measurement was carried out on indium thin oxide (ITO) electrodes.
Findings
The ionisation potentials (Ip), electron affinity (Ea), optical band gap (Eg), peak potentials (Ep), and doping degree (y) of copolymers were calculated by using in‐situ spectroelectrochemical measurement results. The copolymers have slightly lower doping degree, band gap, Ip and Ea values than homopolymer. Copolymers had the conductivities of 10‐5 S/cm and had Tg values.
Research limitations/implications
This study can also be focused on obtaining conductive copolymer with insulator DA.PDMS blocks on the PPy chain by one‐step polymerisation.
Practical implications
This work provides technical information for the synthesis and characterisation of conducting block copolymer by electrochemical method.
Originality/value
Change in optical and electrical properties of the P(Py‐b‐DA.PDMS) shows the role of the individual properties of the copolymer blocks. While the DSC scan of PPy showed no transition temperature, which is a characteristic property of conducting copolymers, P(Py‐b‐DA.PDMS) had Tg values. This might be due to the inclusion of the DA.PDMS blocks on the PPy chains.
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Seval Kardeş Selimoğlu and Mehtap Altunel
Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral…
Abstract
Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.
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Hasan Hüseyin Yildirim and Bahadir Ildokuz
Introduction – The banking sector is one of the most important building blocks of the financial system. A failure in the banking sector can cause serious problems in a country’s…
Abstract
Introduction – The banking sector is one of the most important building blocks of the financial system. A failure in the banking sector can cause serious problems in a country’s economy. In order for countries to achieve economic growth and development goals, the banking sector, which affects all sectors significantly, needs to be strong. Countries with a robust and reliable banking system have a high credit rating. As a result of this high credit rating, the interest of foreign capital in the country increases. Thus, the credit volume of banks expands and loans are provided at a more appropriate rate for investments. In this respect, the performance and profitability of banks are important. The CAMELS performance model is a valuation system used to determine the general status of banks. The CAMELS model consists of six components. According to this, C represents capital adequacy; A, asset quality; M, management adequacy; E, earnings; L, liquidity; and S, sensitivity to market risks.
Purpose – The purpose of this study is to demonstrate the effect of the CAMLS variables on the variable E.
Methodology – In the implementation part of the study, the data of 11 banks in the BIST Bank Index between 2004 and 2018 were used. In the analysis part of the study, a panel data analysis method was used.
Findings – The capital adequacy (C), management adequacy (M) and liquidity (L) variables were effective on profitability. This study revealed the importance of the capital, management and liquidity variables, which are internal factors, in increasing the profitability of banks.
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Çağrı Aksoy-Hazır and Omer Faruk Tan
This study aims to examine whether geopolitical risk (GPR) impacts the cash holdings behavior of 210 Turkish firms between 2005 and 2019. The authors choose Turkey as a country of…
Abstract
Purpose
This study aims to examine whether geopolitical risk (GPR) impacts the cash holdings behavior of 210 Turkish firms between 2005 and 2019. The authors choose Turkey as a country of interest because Turkey has an important place in terms of geographical location and serves as a bridge between Europe and Asia. Considering the prominent role that can play in decision-making processes, the authors thought that analyzing the impact of GPR on the cash holdings determinants of Turkish firms would be important and interesting. A widely accepted view is that GPRs play an important role in the economic decisions of emerging countries, such as Turkey.
Design/methodology/approach
The authors examine models with fixed effects (FE), random effects (RE) and pooled ordinary least squares (POLS), respectively. First, the authors analyzed whether POLS, FE or RE would be the most appropriate model. According to the F-test and the Breusch–Pagan LM test, the FE and the RE models are more suitable than POLS. Then, according to the Hausman test results, the authors found that FE is this study's most appropriate model. After determining the validity of FE, the diagnostics tests of heteroscedasticity, autocorrelation and serial correlation tests are examined. Due to the presence of these problems, Driscoll and Kraay's (1998) test, which is the robust standard error estimator, is used.
Findings
The authors find a positive relationship between GPR and cash holdings after controlling firm-level control variables. Firms faced with uncertainty prefer to hoard cash as a precautionary measure. In keeping with real options theory, firms postpone the investments of firms under uncertain conditions. The use of alternative measurements for GPR and cash holdings ensures the validity of our results. The authors' research reveals that investors and politicians should pay more attention to the influence of GPR on the determinants of the cash holdings of firms.
Research limitations/implications
There are limitations for this study, but this study may provide opportunities for further studies. First, this study has only data from Turkey. This situation mitigates cross-country effects. In future studies, the number of firms, countries of focus and time span can be expanded. Second, this study does not consider the period of coronavirus disease 2019 (COVID-19) that increased risk and uncertainty worldwide. Further studies may consider the impact of COVID-19 and geographical risks relating to cash holdings. Third, the authors try to choose more relied independent and control variables.
Practical implications
The authors' results provide some insights that are relevant to practitioners and policymakers. Managers need to consider GPR in managers' financial decisions based on managers' firm-specific characteristics. Turkish policymakers should target improving policies to alleviate the negative effects of GPRs. Regulators should postulate more encouraging policies to firms in an environment of GPR. Regulators can give firms more time to understand and analyze the GPRs and the impacts of GPRs to adjust regulators' day-to-day activities.
Originality/value
There are fewer studies in the literature that analyzed the relationship between GPR and cash holdings. This study aims to full this gap in the literature.
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In the current study, corporate investment is examined by using a user cost of capital model for two important Latin American economies: Brazil and Mexico. In this paper, a…
Abstract
Purpose
In the current study, corporate investment is examined by using a user cost of capital model for two important Latin American economies: Brazil and Mexico. In this paper, a dynamic user cost of capital model is employed. The extended model also accounts the investment model with the convex adjustment cost. Moreover, the link between structural change, financial liberalization and investment is also investigated. The present study, therefore, sheds new lights on the investment behavior of the Latin American emerging markets.
Design/methodology/approach
The differenced generalized method of moments approach is employed to control the endogeneity, heteroscedasticity and autocorrelation for modeling the corporate investment over 20 years for both countries.
Findings
The findings indicate that the dynamic user cost of capital-based investment model explains the corporate investment in Brazil and Mexico. Especially, the interest rate and depreciation explain the investment behavior of nonfinancial firms in both countries. At the same time, structural change and financial liberalization do not have a significant impact on interest rates, an important user cost of capital.
Originality/value
This is the first study examines the corporate investment using dynamic user costs of capital approach for an emerging market. The user cost of capital-based investment models is clearly understudied models for emerging markets. This study is particularly important for emerging markets as investment models need to have a theoretical background.
Objetivo
En el presente estudio se examina la inversión empresarial utilizando un modelo de coste de capital del usuario para dos importantes economías latinoamericanas: Brasil y México. En este trabajo se emplea un modelo dinámico de coste de capital para el usuario. El modelo ampliado también tiene en cuenta el modelo de inversión con el coste de ajuste convexo. Además, se investiga la relación entre el cambio estructural, la liberalización financiera y la inversión. El presente estudio, por tanto, arroja nueva luz sobre el comportamiento de la inversión en los mercados emergentes latinoamericanos.
Diseño/método/enfoque
Se emplea el método GMM diferenciado para controlar la endogeneidad, la heteroscedasticidad y la autocorrelación en la modelización de la inversión empresarial a lo largo de 20 años en ambos países.
Resultados
Los resultados indican que el modelo dinámico de inversión basado en el coste de capital para el usuario explica la inversión empresarial en Brasil y México. Especialmente, el tipo de interés y la depreciación explican el comportamiento de la inversión de las empresas no financieras en ambos países. Al mismo tiempo, se constata que el cambio estructural y la liberalización financiera no tienen un efecto significativo sobre los tipos de interés, que es un importante coste de uso del capital.
Originalidad
Este es el primer estudio que examina la inversión empresarial utilizando un enfoque dinámico basado en los costes de capital para un mercado emergente. Los modelos de inversión basados en los costes de uso del capital son claramente modelos poco estudiados para los mercados emergentes. Este estudio es especialmente importante para los mercados emergentes, ya que los modelos de inversión deben tener un trasfondo teórico.