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The Covid-19 pandemic has had a detrimental impact on social, political, and economic facets, precipitating substantial shifts in societal structures and economic frameworks. The pandemic has also taken a toll on the airline passenger transportation sector. During the pandemic, airline travel underwent regulation, with reduced seat capacities and a transition from wide to narrow-body aircraft. Throughout this period, airline revenues experienced a decline while expenses escalated, causing a significant imbalance between income and expenses. This imbalance led to losses in operating activities for airlines. This study investigated the impact of the pandemic on airlines' expenses. Data were collected from the 2019-2022 financial statements of Turkish Airlines (THY) and Pegasus (PGSUS), which are traded on Borsa Istanbul. The study focused on revenues, costs of sales, gross profit, general administrative expenses, marketing costs, operating profits/losses, financing costs, profits/losses before tax from continuing operations, and net period profits/losses for the financial year. Trend, vertical, and ratio analyses were performed to evaluate the findings. The results showed that the expenses of and Pegasus increased drastically during the pandemic. Their revenues started to rise in 2021 and increased drastically in 2022. While they suffered losses due to high expenses during the pandemic, they showed a better profitability performance in 2022 than before the pandemic. [ABSTRACT FROM AUTHOR]

Copyright of Hitit Journal of Economics & Politics / Hitit Ekonomi ve Politika Dergisi is the property of Hitit Journal of Economics & Politics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Bilgi sistemleri içerisinde yer alan ve en eskilerinden biri olan muhasebe bilgi sistemi, işletmenin iç ve dış çevresinde yer alan ilgili kişilerin ihtiyaçlarına uygun verilerin toplanması, işlenmesi, özetlenmesi ve çeşitli analiz yöntemlerini uygulayarak sonuçların yorumlanması faaliyetlerini yerine getirmektedir. İşletme sahipleri, yöneticiler, paydaşlar ve yatırımcıların işletmenin faaliyet ve performans sonuçları hakkında bilgiye olan ihtiyaçları geçmişten günümüze kadar olan süreçte sürekli olarak artmıştır. Bu bilgi ihtiyacının özünde işletmelerin mevcut ve geçmiş faaliyet ile performans sonuçları üzerinde uygulanan çeşitli finansal analiz tekniklerinden elde edilen sonuçlardan hareketle işletmenin gelecekteki faaliyet ve performans sonuçları öngörülmesi yatmaktadır. Bu açıklamalar çerçevesinde gerek muhasebe bilgi sistemi ve bu sistemin bir parçası olan finansal analiz teknikleri doğrultusunda Borsa İstanbul (BİST) otomotiv sektöründe faaliyet gösteren ve üretici statüsündeki şirketlerin kârlılık oranları üzerindeki değişkenlerin etkisi tespit edilmeye çalışılmıştır. Araştırma kapsamında yer alan otomotiv üretici statüsündeki ve verilerini çeyreklik olarak açıklayan toplam sekiz şirketin 2009 ile 2022 yılları arasındaki verileri panel veri analiz yöntemi ile analiz edilmiştir. Sonuç olarak otomotiv sektöründe faaliyet gösteren şirketlerin aktif kârlılık oranı, ekonomik kârlılık oranı ve özsermaye kârlılık oranları üzerinde kısa ve uzun vadeli borç oranlarının önemli bir etkiye sahip oldukları tespit edilmiştir.

Copyright of Itobiad: Journal of the Human & Social Science Researches / İnsan ve Toplum Bilimleri Araştırmaları Dergisi is the property of Itobiad: Journal of the Human & Social Science Researches and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research aims to examine the trend in the financial performance of the life insurance sector in Türkiye over the years. The financial performance of life insurance companies for the years 2012-2021 was measured by ratio analysis, TOPSIS method and trend analysis. As a result of this research, it was found that the capital adequacy performance of the life insurance sector is good and tends to fluctuate over the years. Accordingly, it was found that the ability of life insurance companies to pay their medium and long-term liabilities is good. It was found that the asset quality and liquidity ratios of the life insurance sector fluctuate over the years, and its ability to meet short-term liabilities is weak. The operating ratios of the sector show that the current asset performance has decreased. The overall profitability of the sector was positive. It was that the financial performance of the life insurance sector, most successful year in 2018 and most unsuccessful year in 2016. When the most successful companies in the life insurance sector are examined by years, it was reached that Mapfre Genel Yaşam in 2012, Cigna Hayat in 2013, Mapfre Genel Yaşam in 2014, Acıbadem in 2015-2018, Bupa Acıbadem in 2019 and 2021, Bereket Katılım Hayat in the first place in 2021. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Selcuk University Social Sciences Institute / Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Selcuk University Social Sciences Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Pamukkale University Journal of Business Research / Pamukkale Üniversitesi İşletme Araştırmaları Dergisi is the property of Pamukkale University Journal of Business Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Amaç: Bu çalışmanın amacı Türkiye Cumhuriyeti Merkez Bankası (TCMB) verileri ile özel sağlık hizmeti sunan işletmelerin 2009-2020 yıllarına ait finansal durumunu ve performansını oran analizi yöntemiyle analiz etmektir.Yöntem: Çalışmada TCMB web sitesinden elde edilen 2009-2020 yıllarına ait Q-861 Hastane Hizmetleri Alt Sektörünün bilançoları ve gelir tabloları kullanılmıştır. Hastane hizmetleri alt sektörü retrospektif olarak 2009-2020 yılları için bilanço ve gelir tablolarından elde edilen veriler Microsoft Office Excel programı ile oran analizine tabi tutulmuş ve sağlık sektörü için literatürde genel kabul görmüş oranlar doğrultusunda yorumlanmıştır.Bulgular: Özel sağlık hizmeti sunan işletmelerin likidite oranları olması gereken değerlerden düşük olup 2009-2010 yıllarında ideal seviyededir. Finansal yapı oranları da olması gereken değerin altında hesaplanmış olup borçlanma oranının yıllar itibariyle giderek yükseldiği görülmüştür. Varlıkları kullanım oranları bakımından ise stok devir hızı ve alacak devir hızından yüksek bulunmuştur. Diğer bir ifadeyle stokların elden çıkması ile alacakların tahsilinden hızlı olmaktadır. Karlılık oranlarından net kar marjı, öz sermaye karlılık oranı ve varlık karlılık oranları 2011, 2016 ve 2018 yıllarında negatif değer alarak zarar görülmektedir.Sonuç: Sağlık hizmetleri sunumunda yüksek teknoloji ürünü ve oldukça yüksek maliyetli cihazlar ve malzemeler kullanılmaktadır. Bu cihazların ve malzemelerin yerli üretiminin maliyetleri ve dışa bağımlılığı azaltacağı dolayısıyla finansal durumu olumlu yönde etkileyeceği düşünülmektedir. Sağlık hizmetleri finansmanında Sosyal Güvenlik Kurumu (SGK) önemli yer tutmaktadır. Bu durumun özel sağlık işletmelerinin alacakların tahsil süresini, satış fiyatını ve karlılığını etkilediği sonucuna varılmıştır.

Copyright of Journal of Abant Social Sciences / Abant Sosyal Bilimler Dergisi is the property of Journal of Abant Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Çalışmanın amacı çeşitli sektörlerde faaliyet gösteren küçük, orta ve büyük ölçekli şirketlerin finansal performanslarının MOORA yöntemiyle analizidir. MOORA yöntemi şirketin finansal performansının belirlenmesi konusunda etkinlik özelliğine sahip güvenilir bilgiler sağlar. MOORA yöntemine göre, en iyi performans gösteren ilk üç sıralamasında büyük ölçekli ve orta ölçekli şirketler yer almaktadır. Bu durum, büyük ve orta ölçekli şirketlerin küçük şirketlere göre daha etkin çalıştığını gösteren bir işarettir. Büyük ve orta ölçekli şirketler küçük ölçekli şirketlere göre gerçek piyasa değerlerine daha fazla yaklaşmaktadırlar. Bu durum, yatırımcıların şirket hakkında daha fazla bilgiye sahip olduğunu gösterir. Abstract The aim of the study is to analyze the financial performances of small, medium and large companies operating in various sectors using the MOORA method. Financial analysis provides important information about the company's liquidity, long-term solvency and determination of its healthy financial structure. In this framework, financial analysis is the evaluation of the data produced by the accounting information system. As a result of the evaluation, the decision-making process starts by the company and its stakeholders. The objectivity and correctness of the decision positively affect the performance of the company. The MOORA method is recommended for analyzing the financial performance of companies. According to the results, it is seen that large and medium sized companies have better performance. When this situation is associated with the efficient market hypothesis, it shows that large and medium-sized companies operate more effectively than small companies.

In this study, the financial analysis of Karsan and Ford Otosan companies operating in the automotive sector was carried out with the financial ratio method over a 5-year period, covering the period of 2017-2021. The financial ratios of enterprises were obtained from the annual reports of Karsan and Ford Otosan. In addition, the financial ratio averages of both companies are presented for 5 years (2017-2021 period). At the same time, financial ratios and financial ratio averages of the automotive sector for the period 2017-2021 are also presented. Relevant financial ratios were obtained from the Data Analysis Platform (VAP). The Data Analysis Platform (VAP), on the other hand, gathers the data from Public Disclosure Platform (KAP). A total of 13 financial ratios were included in the study under 4 main headings (categories), namely Liquidity Ratios, Financial Position (Financial Structure) Ratios, Activity Ratios and Profitability Ratios. 3 financial ratios (ratio) are calculated under Liquidity Ratios, 4 under Financial Position (Financial Structure) Ratios, 2 under Activity Ratios and 4 under Profitability Ratios. According to the results of research, while Karsan is advantageous and superior on the basis of some financial ratios, Ford Otosan is advantageous and superior in others. [ABSTRACT FROM AUTHOR]

There is a direct relationship between the economic resources and the natural balance. Indeed, the laws of nature play a fundamental determining role as a process that directs the behavior and movements of living and non-living beings in nature. According to Adam Smith, the functioning of the economy and the formation of the general state of equilibrium occur entirely thanks to the rational human behavior called the "invisible hand". It means nature has equipped people with an instinct that directs them to serve the social interest while considering their own concerns. This approach of Smith is also accepted by Keynes. According to Keynes, while individuals make consumption and other economic decisions with the "spiritus animalis", they try to make the best decision by acting according to their instincts, just like migratory birds. These approaches of Smith and Keynes show that the golden ratio in mathematics and the Fibonacci approaches based on it can also be evaluated in terms of the relations between economic indicators. In this study, an analysis has been tried to be made within the framework of the thesis that there is a mutual and harmonious relationship between macroeconomic indicators and the golden ratio of a country. Moreover, the golden ratio theory and Fibonacci numbers have been tried to be analyzed with examples in terms of the existence and provision of macroeconomic balances with a comparative analysis. [ABSTRACT FROM AUTHOR]

In accordance with the going concern concept of accounting, financial statements should be prepared under the assumption that companies have an unlimited life and will continue their activities in the foreseeable future. In this framework, it is the responsibility of management to ensure continuity of the operations of the business, and to take essential measures in case of circumstances that may endanger their going concern status. The purpose of this study is to determine the financial factors expected to affect the ability of BIST SME Industry Index companies to continue their going concern status within the scope of ISA 570, the Going Concern Standard. In line with this purpose, the financial factors affecting the companies' going concern status are analyzed with panel data regressions, using the data included in the 2015-2019 financial reports of the companies listed in the BIST SME Industry Index. The findings show that there is a positive relation between the "Altman Z-Score", the dependent variable that represents the continuity of operations of the BIST SME Industrial enterprises, and the "return on assets ratio" and the "interest coverage ratio", and a negative relationship between the Z-score and the "financial leverage ratio". [ABSTRACT FROM AUTHOR]

Bu çalışma ile Kayseri ilinde bulunan bir kamu hastanesinin finansal açıdan performansını değerlendirmek; elde edilen bulgular çerçevesinde literatüre katkı sağlamak ve karar verici pozisyonunda bulunan sağlık yöneticilerine çeşitli önerilerde bulunmak amaçlanmıştır. Çalışmada ilgili, kamu hastanesi döner sermaye bütçesinin 2015, 2016, 2017, 2018 ve 2019 yıllarına ait bilanço ve gelir tabloları temin edilmiştir. Elde edilen bilanço ve gelir tabloları "karşılaştırmalı tablolar", "yüzde yöntemi", "eğilim yüzdeleri yöntemi" ve "oran analizi" yöntemleriyle değerlendirilmiştir. Çalışmada kullanılan bilanço ve gelir tablolarını özet haline getirebilmek amacı ile de Microsoft Excel programı kullanılmıştır. Çalışma sonucunda, hastanenin borç yükünün fazla olduğu, borçlarını ödeme hususunda sorunlar yaşadığı, stok devir hızının düşük, alacak devir hızının ise yüksek olduğu ve mevcut gelirleriyle giderlerini karşılayamadığına yönelik bulgular elde edilmiştir. İlgili kamu hastanesinin kaynaklarını daha verimli kullanması, sağlık yöneticilerinin finansal analiz ve sağlık yönetimi alanlarında yeni eğitimler almasını, maliyet analizi yapılmadan satın alma işlemlerinin yapılmamasının gerekliliğine yönelik öneride bulunulmuştur. Ayrıca ilgili hastanenin bir kamu kurumu olması aynı zamanda kar amacı güdülmemesi nedeniyle belirtilen hususların önemsenmediği varsayılarak gerekli hassasiyetin gösterilmesi için çeşitli tavsiyelerde bulunulmuştur. The aim of this study is to evaluate the financial performance of a public hospital in Kayseri province; to contribute to the literature within the framework of the results obtained and to make various recommendations to the health managers in the decision-making position. In the study, the balance sheet and income statements of the relevant public hospital revolving fund budget for the years 2015, 2016, 2017, 2018 and 2019 were provided. The balance sheet and income statements were evaluated using" comparative tables"," percentage method"," trend percentages method "and" rate analysis" methods. The Microsoft Excel program was also used to summarize the balance sheet and income statements used in the study. As a result of the study, it was found that the hospital had an excessive debt load, had problems paying its debts, the stock turnover rate was low, the debt turnover rate was high, and could not meet its current income and expenses. It was proposed that the relevant public hospital use its resources more efficiently, that health managers receive new training in the fields of financial analysis and health management, and that purchases should not be made without cost analysis. In addition, various recommendations have been made to demonstrate the necessary sensitivity, assuming that the mentioned issues are not considered due to the fact that the hospital concerned is a public institution, as well as not for profit. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Abant Social Sciences / Abant Sosyal Bilimler Dergisi is the property of Journal of Abant Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Tarım kredi kooperatifleri, üreticilerin ekonomik çıkarlarını korumak ve özellikle meslek ve geçimleriyle ilgili gereksinimlerini karşılamak amacıyla karşılıklı yardım prensibine dayanılarak kurulan örgütlerdir. Bu örgütlenmeler, tarım sektöründe faaliyet gösteren birey ve işletmelere kaynak sağlama açısından önemli roller üstlenmektedirler. Kâr amacı gütmeyen tarım kredi kooperatiflerinin finansal açıdan incelenmesi, finansal başarılarının tespiti ve elde edilen bulgular ışığında öneriler sunulması çalışmanın önemli yanlarını oluşturmaktadır. Bu araştırmanın amacı; tarım kredi kooperatiflerinin seçilmiş faaliyet ve kârlılık oranları açısından finansal analizlerini gerçekleştirmektir. Ayrıca etkinlik süresi ile nakit dönüşüm süresi de ele alınarak derinlik sağlanmıştır. Analizde, Samsun Bölge Birliği bünyesinde yer alan Amasya iline ait 16 tarım kredi kooperatifinin 2014-2018 dönemine ait bilanço-gelir tablolarından faydalanılmıştır. Analiz sonucunda, ticari alacakların ortalama devir hızının 1,13 ve tahsil süresinin ise 322 gün olduğu ve alacakların tahsilinde zorlanıldığı; stokların yılda 9,92 ve 37 günde bir elden çıkartılabildiği, bu açıdan alacakların tahsilinden daha iyi bir performans gösterildiği tespit edilmiştir. Diğer taraftan etkinlik süresinin yıllar itibariyle azalış gösterdiği ve bu durumun olumlu olduğu; fakat nakit dönüşüm süresinin kısmi olarak artış yönlü bir seyir takip ettiği bu durumun ise olumsuz olduğu saptanmıştır. Kârlılık oranları açısından 13 kooperatifin net satışlarının ortalama %6’sı kadar net kâr elde ettikleri ve özsermaye kârlılıklarının ortalama %9 olduğu; diğer 3 kooperatifin ise zarar ettikleri görülmüştür.

Since there are many factors affecting the financial performance of hospitals which are complex organizations, it is necessary to use multi-criteria decision making methods considering multiple factors in performance evaluation processes. This study aimed to evaluate the financial performance of hospital services sector in the period of 2009-2019 by the CRITIC based TOPSIS method, which is a multi-criteria decision making method and to rank the performance of each year. Using the sector balance sheet and income statements data published by the Central Bank of the Republic of Turkey, the twelve financial ratio enabling the evaluation of the financial performance in terms of liquidity, turnover rate, financial structure and profitability categories, were calculated. Weights of the financial ratio were specified by the CRITIC method and the weights specified were used in the TOPSIS method. The TOPSIS method transformed the general performance of each year into single score and the years were ranked according to their performance scores. Financial analyses were conducted using the Microsoft Excel program. As a result, the study determined that there were rises and declines by years in terms of financial performance scores and while the highest performance happened in 2009, the lowest performance happened in 2011. [ABSTRACT FROM AUTHOR]

Copyright of Hacettepe University Journal of Economics & Administrative Sciences / Hacettepe Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Hacettepe University, Faculty of Economic & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Classification, a data mining technique, has been applied on the financial parameters used in the Altman Z-Score formulas for a certain number of selected firms in manufacturing industry. The Altman Z-Score is used to estimate a firm's financial difficulties. The Z-Score value shows whether the financial position of the firm is good, moderate or risky. In this study, KNN and Naive Bayes algorithms are used as classification methods. The Z-Score values of all firms are calculated and a certain number of data for all three types are selected and taught to the system as learning data. Algorithms are run on the financial parameters in the Z-Score formulas of companies not taught to the system. Over all data, The KNN and Naive Bayes algorithms achieve 84-88% and 75-86% success, respectively. This study, where data mining techniques are applied on a finance model and successful results are achieved, will contribute to the application of different technologies in many different analysis processes of the financial sector. [ABSTRACT FROM AUTHOR]

Copyright of Journal of the Institute of Social Sciences Cankiri Karatekin University / Çankırı Karatekin Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Cankiri Karatekin University, Institute of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Bu çalışmanın amacı Türkiye’de halka açık olan ve olmayan havayolu yolcu taşımacılığı şirketlerinin finansal analiz tekniklerinden faydalanma durumlarının karşılaştırmalı olarak incelenmesidir. Bu amaçla hazırlanan anketler Türkiye’de faaliyette bulunan 11 havayolu yolcu taşımacılığı şirketine gönderilmiş ve iki tanesi Borsa İstanbul’da işlem gören olmak üzere dört havayolu şirketi cevap vermiştir. Çalışma sonucunda halka açık olan iki havayolu şirketinin bütün finansal analiz tekniklerini kullandığı belirlenmiştir. Buna karşın halka açık olmayan havayolu şirketlerinden bir tanesinin dikey yüzdeler analizi dışında diğer finansal analiz tekniklerini kullandığı, bir şirketin ise sadece oran analizini kullandığı saptanmıştır. Finansal oranların kullanımı ve önem dereceleri bağlamında da şirketlerde farklılık olduğu ve hiçbirinde bütün oranların kullanımının gerçekleşmediği belirlenmiştir. Ayrıca çalışmaya katılan şirketlerin finansal yönden amaçlarına uygun finansal oranları daha sık kullandıkları belirlenmiştir

Because of representing a religious-based banking model in the Turkish banking sector is increasing interest in participation banking. In parallel with this increasing interest, the percentage of participation banks in the sector has increased recently, therefore it has become meaningful to evaluate banks financially. The aim of the study is to examine the participation banking sector. Fort his purpose, the financial performance of 5 participation banks operating in Turkey was analyzed in the 2016-2019 period. Banks' financial ratios were used as performance criteria, and the importance weighting of 10 criteria was made with CRITIC, an objective method. PROMETHEE I-II method was used to rank the banks in terms of criteria. According to the analysis results, it was seen that Ziraat Participation Bank was the high performing bank in these years. [ABSTRACT FROM AUTHOR]

The cost of sales increases together with an increase in inflation. The firms that aims to reach a profit target, reflect the cost increases on prices. Increases in prices may be higher than those in costs. Increasing prices lead to inflation. The firms in Turkey experienced a sudden increase in the exchange rates in the period of July-September 2018, and used this depreciation as an excuse for increasing their prices. However, even those firms that were slightly affected by the increase in the exchange rates did so. The aim of the study is to determine the effect of inflation due to the increase in the exchange rates on firm profitability. The study sample consists of ten retail trade firms traded at the Borsa Istanbul equity market. Earnings, cost of sales, gross profit, operating profit and net profit data for Q2-Q3 of 2017 and 2018 are used. A paired sample t-test is conducted to determine the variables' change between 2017 and 2018 periods. The findings indicate that the variables do not change significantly from 2017 to 2018. Variables are also analyzed by using percentage method. The results show that the supermarket firms' profits are higher than the increases in their costs. [ABSTRACT FROM AUTHOR]

In this study, the stock values of the Turkish Airlines business traded on the BIST are predicted with the Artificial Neural Network (ANN) Models. These models are widely used in today's financial markets. By using daily data belonging to 2015-2018 period, stock values are predicted with various ANN models and the most successful ANN model has been determined by comparing these values with the values realized in the same period. In the analysis, the stock value is used as an output, while BIST 100 and BIST Transportation Indexes, oil and dollar prices are used as inputs. The values of the first 4 days of the week are selected as training data and the values of fridays are selected as the test data. Afterwards, stock estimation values are predicted for the first 10 transaction days of January 2019 by using the most successful model. The findings show that the real stocks values of THY are very close to the estimated stocks values. [ABSTRACT FROM AUTHOR]

Copyright of Çankırı Karatekin University Journal of the Faculty of Economics & Administrative Sciences is the property of Cankiri Karatekin University, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Aksaray University Faculty of Economics & Administrative Sciences / Aksaray Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Aksaray University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) is the property of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The financial reports give an opportunity for the analysis of the financial performance of the banks by providing information about the risks, profitability liquidity and efficiency. In this study, the public deposit banks in Turkey are intended to analyse before the term transferred to Turkey Wealth Fund (TWF). In this respect, the horizontal, vertical and ratio analyses of the balance sheets and the income statements of Halkbank, Vakıfbank and Ziraat Bank were applied covering the years among 2010-2016. In addition, the findings of ratio analysis of the study are compared with the average ratios of Turkish banking sector from the interactive bulletin of Banking Regulation and Supervision Agency (BRSA). According to the results, public banks will create positive financial contributions to TWF with their existing financial structures and potential. However, some other notable results have been observed that the three public banks in terms of return on assets remain below the average ratio of Turkish banking sector, their financial leverages ratio are high and according to the ratio of non-performing loans to cash loans Halkbank and Vakıfbank have high rates. [ABSTRACT FROM AUTHOR]

Copyright of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) is the property of Balkan & Near Eastern Journal of Social Sciences (BNEJSS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Turkish Journal of Social Research / Turkiye Sosyal Arastirmalar Dergisi is the property of Turkish Journal of Social Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Bu çalışmanın temel amacı Türkiye enerji sektörü ve Avrupa enerji sektörünün bir finansal analiz türü olan oran analizi yöntemiyle likidite, mali yapı, verimlilik ve karlılık durumlarının analiz edilmesidir. Türkiye enerji sektörüne ilişkin veriler Türkiye Cumhuriyet Merkez Bankası’nın yayınladığı 2009 – 2012 dönemine ait sektör bilançoları ve gelir tablolarından yararlanılarak oluşturulmuştur. Avrupa enerji sektörüne ait finansal oranların ortalamasının belirlenmesinde ise Avrupa’da faaliyet gösteren ve sağlıklı verilerine ulaşılan, 79 adet enerji işletmesinin bilanço ve gelir tablolarından yararlanılmıştır. Çalışma sonucunda likidite, finansal yapı, verimlilik ve karlılık durumları açısından Avrupa Enerji Sektöründe faaliyet gösteren işletmelerin Türkiye Enerji Sektöründe faaliyet gösteren işletmelerden daha iyi bir performans gösterdikleri belirlenmiştir.

Copyright of Journal of Travel & Hospitality Management / Seyahat ve Otel İşletmeciliği Dergisi is the property of SIMEDYA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Afyon Kocatepe University Journal of Social Sciences / Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi is the property of Afyon Kocatepe University (AKU) Sosyal Bilimler Enstitusu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this study is that the private health company traded on the stock exchange, the company is to make assessments based on the results of the analysis of financial structure ratios. 2010 - The assets of the business with the help of a 5-year financial statements between 2014 and examined the structure of the resources that make up these assets, various assessments about the level of profitability and liquidity status will be made. Ratio analysis and evaluation to measure the financial performance of health institutions is often a method. Studies on the ratio of the United States in the hospital sector analysis had been used in the 1940s and has become nowadays used in all health institutions. In our country in public health institutions, and private such analysis due to lack of management accounting techniques to be used in any desired ratio in health care facilities are underutilized and the scientific method in making financial decisions. However, private health institutions in their loan requests to banks, but the scope of this evaluation is concluded. Apart from the health institutions in the public and private sector procurement rests with precision on these ratios when evaluating tender bids units. In our country, not only health institution in the financial statements of all enterprises should pay attention to this indicator, many financial structure of the business and financial value ratio analysis related to the case will be presented. [ABSTRACT FROM AUTHOR]