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This paper aims to determine the specific financial ratio's effects on market value and return of assets for Turkish real estate investment trusts (REITs) traded at Istanbul Stock Exchange (ISE). The paper intends to define liquidity ratios, financial structure ratios, return ratios and stock performance ratios related to market value and return of asset.

The study includes 17 REITs traded in ISE. The period of study is specified as the year from 2009 to 2018. Panel data analysis is applied in this study. Dependent variables are current market value and return of assets, independent variables are 12 financial ratios, which are considered to explain the model significantly. These ratios will be calculated from audited year-end balance sheets for specific periods throughout at least ten years as time series. Two different models and hypotheses have been established to identify the financial ratios that affect the market value and return of assets for REITs.

According to the results, long-term financial loans/total assets, return of equity and working capital ratio are negatively correlated with market value, while market value/book value and total assets are correlated positively. On the other hand, market value/book value ratio, price/earning ratio, long-term financial loans/total assets and earnings per share are correlated with return of assets. REITs have high levels of financial leverage, especially in foreign currency. The striking point is that REITs hardly ever do not use financial derivatives to hedge their position again currency and interest rate risk. This approach makes the financial structures of REITs vulnerable and fragile against market volatility.

In Turkey, as an example of an emerging market, financial borrowing does not increase the return rates and market value for REITs due to market's idiosyncratic properties. This finding provides substantial insight into how the debt and equity allocation of Turkish REITs should be structured. Also, it has been observed that forward-looking expectations are considered more than the current situation in the market.

The purpose of this study is to develop a low-cost and efficient method for 3D printing CuSn15 bronze alloy parts using a pneumatic extrusion system. By avoiding complex processes such as filament preparation and solvent/catalytic debinding, the study aims to streamline the low-cost production process of metallic components while maintaining high mechanical performance. The research also seeks to evaluate the effects of different sintering temperatures and times on the mechanical properties of the printed parts.

A simple and cost-effective pneumatic extrusion system was designed to 3D print a metal paste containing CuSn15 alloy powders. The metal paste was prepared by manually mixing of CuSn15 powders, carboxymethyl cellulose and distilled water. The printed parts were subsequently dried and sintered at various temperatures and times to study the effects of these parameters on the material properties. Tensile test and scanning electron microscope analysis were conducted to assess the structural integrity and mechanical performance of the samples.

The study found that the pneumatic extrusion system enabled the successful 3D printing of CuSn15 bronze alloy parts without the need for complex processes. Increasing sintering temperature led to improved mechanical properties and decreased porosity. Increasing the sintering time at 820 °C led to a reduction in mechanical performance. The study demonstrated that the sintering parameters significantly influence the porosity and mechanical properties of the printed parts.

This study introduces a novel approach to 3D printing CuSn15 bronze alloy using a pneumatic extrusion system, eliminating the need for traditional filament preparation and solvent/catalytic debinding processes. The research provides new insights into the effect of sintering parameters on the mechanical properties of additively manufactured metal parts. By simplifying the production process, this study offers a low-cost, efficient method for producing complex-shaped metallic components, potentially expanding the applicability of 3D printing in industries such as electronics, marine and mechanical engineering.

Because of competition, residential property developers use a variety of promotional tools to gain recognition and increase their market share and the demand for housing, and to manage their customer relations. This study aims to examine what real estate developers did to detect the need for types of housing, and pricing and promoting housing. It also sought clues about how they manage customer relations in residential sales.

In this study, semi-structured interviews were conducted with real estate developers. This study has heuristic characteristics based on qualitative data. Document reviews, descriptive analysis and discourse analysis were carried out on the interview data and other sources. As purposeful sampling is generally used in qualitative studies; intensity sampling, homogeneous sampling, criterion sampling and snowball sampling were used together in this study.

The study found that real estate developers were inadequate at advertising and promoting, allocated little budget for promotion and did not use technology sufficiently. The real estate developers gave discounts at rates that did not actually desire, had to create payment plans, and as a result, they lost customers because they could not manage customer relations well.

Interviews were conducted with 15 real estate developers who have been selling residential properties for more than 10 years in Süleymanpasa and Çorlu districts of Tekirdag. Data obtained are mostly qualitative.

This study aimed to determine real estate developers’ ability to implement a variety of promotional strategies and manage customer relations. Results and conclusions can offer significant clues about real estate developers with similar characteristics. Its conclusions of this study can be compared to similar studies of real estate developers in many regions of Turkey.

The aim of the study is to determine the benefits of transforming a destination into smart destination (SD) to restart tourism after the COVID-19 outbreak, to match the dimensions of SD with restarting strategies, and to make conceptual inferences to serve this. For this purpose, two reports published by the World Tourism Organization (WTO) in 2020 were examined: Priorities for Tourism Recovery and Global Guidelines to Restart Tourism. Then, the contents of these reports and the dimensions of SDs were matched and a guiding model for tourism decision-makers was developed.

Purpose: To investigate the key technologies facilitating the transition towards Industry 5.0 and analysing the contributions of Nvidia, a prominent leader in this field, to these technological advancements.

Significance of the study: Technology companies such as Nvidia play a critical role in this transformation through their innovative solutions. This study addresses the need to understand this evolving landscape and the significant impact of the Nvidia.

Methodology: This study is a qualitative approach that examines the existing literature and secondary case studies pertaining to Industry 5.0, and Nvidia. This study examines Nvidia’s high-performance graphics processing units (GPUs), the digital twin platform Omniverse, and the humanoid robot technology development platform, Isaac.

Findings: The next generation of GPUs with the Blackwell architecture is expected to further advance the development of large language models. The Nvidia Omniverse platform contributes significantly to the development of digital twins, a crucial technology for Industry 5.0. The Nvidia Isaac platform focuses on the development of humanoid robot technology, which is a key component of Industry 5.0. Utilizing realistic simulations with Isaac Sim, imitating human behavior with GR00T, and leveraging the high-performance processing power of Jetson Thor, the platform facilitates the creation of robots capable of safe and effective human–robot collaboration. Nvidia has emerged as a leader in the artificial intelligence (AI), robotics, and gaming sectors because of its innovative and agile company culture.

Practical implications: Companies can leverage Nvidia’s technological solutions to optimize production processes and enhance both efficiency and sustainability. The human–machine collaboration emphasized by Industry 5.0 will necessitate the reshaping of workforce skillsets and operational approaches.

The issue of training and appointment of school administrators has consumed substantial attention from educational scholars for several decades. The literature has witnessed a growing amount of research effort in investigating and identifying the effective ways of training and appointing school principals. However, there are also political, social and cultural aspects to this endeavour, which potentially influences the practices pertaining to training and appointment of school principals. This chapter represents scholarly efforts to discuss issues on the training and appointment of school administrators in Turkey within its historical and political background. Thus, first, it focuses on the historical journey of the field of educational administration in Turkey. This journey has been categorised under three phases: The Ottoman Era, Early Years of Turkish Republic and the 1950s Onwards. Second, this chapter discusses school principalship in Turkey with a specific focus on political and legal dimensions. Finally, the chapter ends with an overall evaluation of the practices and policies pertaining to school administration curriculum in Turkey.

Rabbit chase (RC) is used as one of the most effective techniques in manufacturing systems, as such systems have high level of adaptability and increased productivity in addition to providing uniform workload balancing and skill improving environment. In assembly systems, RC inspires the development of walking worker assembly line (WWAL). On the other hand, U-type assembly lines (UALs) may provide higher worker utilization, lower space requirement and more convenient internal logistics when compared to straight assembly lines. In this context, this study aims to improve assembly line performance by generating RC cycles on WWAL with respect to task assignment characteristics of UAL within reasonable walking distance and space requirement. Therefore, a novel line configuration, namely, segmented rabbit chase-oriented U-type assembly line (SRCUAL), emerges.

The mathematical programming approach treats SRCUAL balancing problem in a hierarchical manner to decrease computational burden. Firstly, segments are generated via the first linear programming model in the solution approach for balancing SRCUALs to minimize total number of workers. Then, stations are determined within each segment for forward and backward sections separately using two different pre-emptive goal programming models. Moreover, three heuristics are developed to provide solution quality with computational efficiency.

The proposed mathematical programming approach is applied to the light-emitting diode (LED) luminaire assembly section of a manufacturing company. The adaptation of SRCUAL decreased the number of workers by 15.4% and the space requirement by 17.7% for LED luminaire assembly system when compared to UAL. Moreover, satisfactory results for the proposed heuristics were obtained in terms of deviation from lower bound, especially for SRCUAL heuristics I and II. Moreover, the results indicate that the integration of RC not only decreased the number of workers in 40.28% (29 instances) of test problems in U-lines, but also yielded less number of buffer points (48.48%) with lower workload deviation (75%) among workers in terms of coefficient of variation.

This study provides convenience for capacity management (assessing capacity and adjusting capacity by changing the number of workers) for industrial SRCUAL applications. Meanwhile, SRCUAL applications give the opportunity to increase the capacity for a product or transfer the saved capacity to the assembly of other products. As it is possible to provide one-piece flow with equal workloads via walking workers, SRCUAL has the potential for quick realization of defects and better lead time performance.

To the best of the authors’ knowledge, forward–backward task assignments in U-type lines have not been adapted to WWALs. Moreover, as workers travel overall the line in WWALs, walking time increases drastically. Addressing this research gap and limitation, the main innovative aspect of this study can be considered as the proposal of a new line design (i.e. SRCUAL) which is sourced from the hybridization of UALs and WWAL as well as the segmentation of the line with RC cycles. The superiority of SRCUAL over WWAL and UAL was also discussed. Moreover, operating systematic for SRCUAL was devised. As for methodical aspect, this study is the first attempt to solve the balancing problem for SRCUAL design.

The purpose of this paper is to create a flight route optimization for all flights that aims to minimize the total cost consists of fuel cost, ground delay cost and air delay cost over the fixed route and free route airspaces.

Efficient usage of current available airspace capacity becomes more and more important with the increasing flight demands. The efficient capacity usage of an airspace is generally in contradiction to optimum flight efficiency of a single flight. It can only be achieved with the holistic approach that focusing all flights over mixed airspaces and their routes instead of single flight route optimization for a single airspace. In the scope of this paper, optimization methods were developed to find the best route planning for all flights considering the benefits of all flights not only a single flight. This paper is searching for an optimization to reduce the total cost for all flights in mixed airspaces. With the developed optimization models, the determination of conflict-free optimum routes and delay amounts was achieved with airway capacity and separation minimum constraints in mixed airspaces. The mathematical model and the simulated annealing method were developed for these purposes.

The total cost values for flights were minimized by both developed mathematical model and simulated annealing algorithm. With the mathematical model, a reduction in total route length of 4.13% and a reduction in fuel consumption of 3.95% was achieved in a mixed airspace. The optimization algorithm with simulated annealing has also 3.11% flight distance saving and 3.03% fuel consumption enhancement.

Although the wind condition can change the fuel consumption and flight durations, the paper does not include the wind condition effects. If the wind condition effect is considered, the shortest route may not always cause the least fuel consumption especially under the head wind condition.

The results of this paper show that a flight route optimization as a holistic approach considering the all flight demand information enhances the fuel consumption and flight duration. Because of this reason, the developed optimization model can be effectively used to minimize the fuel consumption and reduce the exhaust emissions of aircraft.

This paper develops the mathematical model and simulated annealing algorithm for the optimization of flight route over the mixed airspaces that compose of fixed and free route airspaces. Each model offers the best available and conflict-free route plan and if necessary required delay amounts for each demanded flight under the airspace capacity, airspace route structure and used separation minimum for each airspace.

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.

The purpose of this paper is to show how intelligence techniques have been used in information management systems.

The results of a literature review on intelligence decision systems used in enterprise information management are analyzed. The intelligence techniques used in enterprise information management are briefly summarized.

Intelligence techniques are rapidly emerging as new tools in information management systems. Especially, intelligence techniques can be used to utilize the decision process of enterprises information management. These techniques can increase sensitiveness, flexibility and accuracy of information management systems. The hybrid systems that contain two or more intelligence techniques will be more used in the future.

The intelligence decision systems are briefly introduced and then a literature review is given to show how intelligence techniques have been used in information management systems.