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The purpose of this paper is to determine the effect of Imersol Aqua impregnation of Scotch pine, Oriental spruce, and Uludağ fir on the surface adhesion strength of various types of varnishes. The finding obtained would benefit the manufacturers of building materials and furniture, where the surface adhesion strength of water‐based varnishes is a concern.

For this purpose, test samples were prepared from Scotch pine, Oriental spruce, and Uludağ fir woods that met the requirements of ASTM D 358. The samples were impregnated with Imersol Aqua using short‐, medium‐, and long‐term immersion techniques according to ASTM D 1413 and the manufacturer's instructions. After impregnation, surfaces were coated with synthetic, acrylic, polyurethane, and water‐based varnishes in accordance with ASTM D 3023 standards. After the varnishing process, the adhesion strength of the samples was determined in accordance with ASTM D 4541.

It was also found that among the wood samples, the adhesion strength was highest in Scotch pine and lowest in Uludağ fir. The synthetic varnish produced the highest adhesion strength, whereas polyurethane and acrylic varnishes had the lowest adhesion strength. The adhesion strength was highest after medium‐term immersion and lowest after long‐term dipping. The highest adhesion strength (4.299 MPa) was produced by a combination of Scotch pine, medium‐duration immersion, and the use of a wood‐based varnish. The lowest adhesion strength (2.090 MPa) resulted from the combination of Uludağ fir, long‐term immersion, and a water‐based varnish.

Impregnating woods using materials with appropriate water repellent, biotic, and abiotic effects before the application of varnishes and paints is important for long‐term protection against photochemical degradation, dimensional changes, biological factors, and fire.

The effect of a varnish on surface adhesion strength can determine the usefulness of the varnish.

Improving surface adhesion of some varnishes via medium‐term impregnation with Imersol Aqua impregnation should be used on Scotch pine, Oriental spruce, and Uludağ fir woods which could be used in the manufacturing of building materials and furniture, where the surface adhesion strength of water‐based varnishes is a concern.

Higher education institutions around the world compete with one another in the internationalization zone. One of the biggest competitions centers on the mobility of students fighting for the share from the student market pie. The Turkish higher education system, as an emerging competitor, also participates in this competition. While many studies focus on international students in Turkish higher education institutions, the literature lacks information about why Turkish institutions participate in this game, and what tools and strategies they use in this endeavor. This study examined the rationales and strategies of higher education institutions using a semistructured online survey data collected from international offices at participating institutions. Findings revealed that Turkish higher education institutions attract international students to create a multicultural environment by increasing diversity at the campus and to increase the quality of the institution. In contrast to the findings in the literature, seeing international students as institutional revenue source was not among the rationales mentioned by the participant institutions. Besides the rationales, findings also revealed the strategies institutions use for their international student recruitment. Paralleling with the trending mechanisms used worldwide, Turkish institutions use similar strategies such as participating in fairs and events, advertisement through technology, web and social media, and using agents; however, there are also unique mechanisms created by Turkish institutions including visiting parents of current international students, high school visits, and summer camps as effective strategies. Additional research, with broader scope and depth is needed to better understand the internationalization of Turkish higher education.

The COVID-19 pandemic has become threatening for economies, causing recession and increased unemployment rates. Many employees in the sectors affected by the crisis face the risks of losing their jobs, getting on unpaid leave, and decreasing their weekly working hours. Various governments including the Turkish government have started struggling with unemployment and embraced macro level measures including support for SMEs, wage subsidies, and new working models. At the micro level, implementation of flexible working methods has been encouraged and has increased with respect to scope and scale. Both governments and companies tried their best to ensure business continuity and prevent unemployment. Actually, business continuity has gained great importance for ensuring sustainability and minimizing the effects of the pandemic. However, previous studies have revealed that approximately 25% of companies all over the world have a continuity plan. This chapter aims to examine the effects of the pandemic and macro level and micro level measures taken by Turkish authorities to mitigate the effects of the pandemic on employment rates and business continuity, thus providing insight into crisis management through a real experience. This study also attempts to explain how Turkish authorities can contribute to the Sustainable Development Goals (SDGs) through pandemic measures and teleworking.

Insurance frauds deeply affect insurance companies, policyholders, and the insurance industry as a whole. The cost of fraudulent damage affects the profitability of companies, and has negative effects on the society in terms of moral values. Increases in insurance costs can lead to increases in the premiums paid by policyholders, each family, and, ultimately, all of the insured. Recently, new legal regulations related to this issue have been performed in Turkey and higher institutions have been created. A regulation issued by the Under-secretariat of the Treasury, on June 1, 2011, defines insurance fraud as aggravated fraud. Insurance fraud in Turkey usually takes the form of intentional misrepresentations of facts to the insurance company to get the company to pay for something not actually covered by the policy. Studies examined the insurance industry in terms of the concept of financial crime, and inclusion of the concept of financial crime in insurance regulations was proposed since financial crimes have an important place in the current problems of the industry. In addition, it is seen that insurance frauds have changed over time as a result of studies.

Financial manipulation means the modification made knowingly and willfully by businesses in accounting records and transactions, in financial statements, through addition and subtraction, for the purpose of misleading financial information users. Financial manipulations are expected to have an effect on the decisions of financial information users. The present study was established on the basis of two main objectives. The first objective is to determine whether banks, which are Public Interest Entities (PIE), manipulate their financial statements. As for the second objective, it is to reveal whether the detected financial manipulations have an effect on investor decisions. The research conducted to achieve the first objective is based on the examination of independent audit reports for the periods between 2009 and 2017, pertaining to 45 banks registered to the Banks Association of Turkey, in terms of presented opinions. Data acquired from examined reports were subjected to content analysis via the Microsoft Excel program. In line with the second objective of the study, investor numbers for the periods between 2010 and 2017, of 13 banks, which are within the scope of BIST BANK, were included in the analysis, according to data acquired from the Central Registry Agency. Financial statements of banks, with audit reports in which a qualified opinion is expressed, were considered to have been manipulated. SPSS 22.0 statistics pack software was used to analyze whether investment demands toward these banks had an effect on decisions of domestic and foreign investors. In the analysis, frequency and One-Way ANOVA tests were used. In consequence of the analyses conducted, it was determined that, around one fifth of financial statements of PIE banks, pertaining to the periods between 2009 and 2017, were manipulated; it was mostly committed by private banks, and majority of the manipulations were committed due to free provisions made. It was also observed that manipulations did not have an effect on decisions of neither domestic nor foreign investors. The reason behind the latter is the fact that while the level of manipulations in financial statements is significant, it is not a widespread occurrence.

Today, the need for renewable energy is rising steadily. Various steps are being taken by nations to address the rising need. The developments occurring in proportion to the industrial structures and economic levels of the countries, these efforts, the political structure of the country, some established patterns from the past, and many other external factors affect the use of renewable energy and therefore sustainable development, which has been one of the most important agendas since the early 1990s. In this study, it is examined whether certain characteristics of the Scandinavian Welfare Model affect the background of this successful image of Finland, Denmark, and Sweden, which rank in the top three positions in both the Global Energy Innovation Index and the Sustainable Development Report. As a result, although the use of fossil fuels increases the ecological footprint in the Scandinavian countries, which are evaluated as in the rest of the world, continuing the principles of innovation, trust, equality, openness, and sustainability with determination, the Nordic approach has not departed from the welfare state principle compatible with its own codes, unlike the transformations experienced by other welfare regimes, and has become a distinctive factor.