Yazar "Demirel E." seçeneğine göre listele
Listeleniyor 1 - 10 / 10
Sayfa Başına Sonuç
Sıralama seçenekleri
Öğe APPLICATION OF BLOCKCHAIN-BASED SMART CONTRACT IN SUSTAINABLE TOURISM FINANCE(Taylor and Francis, 2023) Demirel E.Blockchain technology speeds up the financing process, reduces costs, and can increase transparency and trust among stakeholders. In this context, decentralized finance (DeFi) platforms built on the structure of blockchain and smart contracts are multiplying the new application possibilities of these emerging technologies in tourism. Although the positive contributions of blockchain technologies to the tourism sector and its sustainability have been examined in the literature, a straightforward approach and model on how to implement them with the participation of stakeholders has not been developed. The study examines how smart contracts, IoT, and DeFi technologies that will form the future digital infrastructure in tourism can be combined and applied in sustainability financing. In addition, it was investigated which sustainable development goals blockchain applications can contribute to in tourism. © 2024 selection and editorial matter, Irem Onder and Fulya Acikgoz; individual chapters, the contributors.Öğe Blockchain Based Smart Contract Applications in Tourism Industry(Springer, 2020) Karagoz Zeren S.; Demirel E.The main aim of the study is to design the bases of the blockchain system and the creation of smart contracts and to generate a new blockchain in the financial payment system. In the scope of the study, the technology under the blockchain system and smart contracts examined. In light of the information obtained, a reliable, transparent, accountable simplified blockchain data structure as a result of intensive use of data and goods can be used in smart contracts in the financial payment system in tourism enterprises. In this context, utilizing the smart contract system consisting of continuous growth and structured data, it will be possible to dispose of the intermediary institutions in the transfer fees that can be used as a priority in the financial payments system. Content analysis was used within the scope of the research and examples of smart contract projects in the tourism sector were examined. © 2020, Springer Nature Switzerland AG.Öğe Developing smart contracts for financial payments as innovation(IGI Global, 2020) Demirel E.; Zeren S.K.Innovation in smart contract systems helps to create decentralized payment systems. These developing concepts will be a new perspective to solve transparency issues. Smart contracts can prove all transactions and flow of funds and money between parties. Business deals and financial payment methods are expected to be a hybrid approach in both traditional and smart contracts in the future. Empirical analysis of smart agreements among their emerged platforms, different applications, and design views will enlighten future needs of trade payment methods. This chapter investigates the concept of smart contracts and critical issues for developing on financial payments environment. This research also aims to examine possible advantages of the application of smart contracts as innovation, legal, and technical aspects of the emerging business environment. The analysis will compare new mechanisms securing a block-chain applied to financial payments. This chapter also reviews the mechanisms of smart contracts and block-chain and focus on predicted future areas on the financial system. © 2021, IGI Global.Öğe Economic factors affecting financial ratios; Real estate investment trusts case on ISE(2012) Türkmen S.Y.; Demirel E.The purpose of this study is to analyze the effects of macroeconomic conditions and financial ratios on net profit after tax/equity ratio of the real estate investment trusts (REITs). We selected thirteen real estate investment trusts' firm financial ratios that are included on Istanbul Stock Exchange (ISE) between the years 2007-2010. Findings suggests that total debt /net asset value, total debt/equity, acid-test ratio, net profit after tax/net asset value, net asset value per share/common stock price and Dollar/Turkish Lira currency volatility has significant relation on net profit after tax/equity ratio. Findings of this analysis helps REIT managers forecast on different economic and financial structure conditions in order to optimize their net profit after tax/equity ratio. © 2012 EuroJournals Publishing, Inc.Öğe Financial and economic factors affecting debt ratio and ROE; ISE tourism firms case(2011) Demirel E.; Atakisi A.; Atmaca M.The purpose of this study is to analyze the effects of macroeconomic conditions and financial ratios on debt ratio and return on equity ratio of the tourism firms. We selected six lodging company financial ratios that included tourism sector index on Istanbul Stock Exchange (ISE) between the years 2002-2010. Findings suggested that debt ratio of the tourism firms has a function on GNP, interest rate, account receivables ratio, debt coefficient and cash ratio of the firms. Debt coefficient, GNP, interest rate positively affected and account receivables and cash ratios negatively affected on debt structure. Findings of this analyse helps tourism sector managers forecast on different economic and financial structure conditions in order to optimize their debt and return on equity ratios. © EuroJournals Publishing, Inc. 2011.Öğe Financial behavior and demographic factors on mortgage decisions(2011) Demirel E.The purpose of this study is to analyze the effects of mortgage decisions of bank customers in Turkey, based on the demographic and financial behavior factors. Distresses of credit specifications, house specifications, savings and investment decisions, potential increase on house value forecast, rent income, and credit card usage investigated under financial behavior circumstances for mortgage use. Changes in credit specifications mainly affect the bank clients (private sector employees) who have 4000 TL monthly payment capability and over, three or more house owners, also clients who are already in use of mortgage credit. Another finding indicates that when monthly payment capability increases to the range of 2001-4000 TL saving level, investment decisions are less affective on mortgage credit selection. Private company workers are more sensitive on savings and investment decisions and their mortgage decisions are mainly affected by rent income potential rather than public company employees. Another finding of the study is that the house specifications are not crucial factor for mortgage decisions in Turkey. © EuroJournals Publishing, Inc. 2011.Öğe Green marketing and stakeholder perceptions(IGI Global, 2017) Ulker-Demirel E.; Demirel E.In recent years, environmental factors have played a vital role in developing of the firm’s production process. And also these factors have affected and shaped management decisions which has related with price, distribution and promotion process of firms. In this concept, green movement has gained more importance to enhance the environmental awareness. In this study we combine different academic views on stakeholder perspective for green policies of a company’s that cover environmental friendly acts. In order to provide alternative point of views for the companies’ green marketing concepts, various academic perspectives are examined. This literature research aims to investigate green policies; management thinking on environmental perspective and those creates significant impact on stakeholders’ theories and marketing process. © 2018 by IGI Global. All rights reserved.Öğe Interaction between demographic and financial behavior factors in terms of investment decision making(2011) Gunay S.G.; Demirel E.The purpose of this study is to show that there is an interaction between demographic and financial behavior factors in investment decisions. It is found that gender has interaction with five of the financial behavior factors (overreaction, herding, cognitive bias, irrational thinking, and overconfidence). The second finding of our study is that the level of individual savings has an interaction with four of the financial behavior factors (overreaction, herding, cognitive bias, and irrational thinking). Based on these findings, it would not be wrong to argue that gender and savings level are effective demographic factors that interact with behavioral finance factors in investment decisions. On the other hand, no interaction is found between age and behavioral finance factors in this study. Finally, it is also found that behavioral finance factors are effective in individuals' investment decisions. © EuroJournals Publishing, Inc. 2011.Öğe Investigation of the effects of environment on financial reporting(Springer Nature, 2021) Demirel E.; Eskin İ.Environmental accounting is a subdivision of social accountancy, which emphasizes accountability not only to shareholders but also to all stakeholders. Until the 1980s, environmental issues were investigated under the heading of social accounting concept. The examination of social and environmental problems in the same title comes from the fact that all living things are affected by environmental events. Accounting as an open system has tried to explain the interaction between people and the environment due to the increase in environmental problems, economic and technological developments, and legal and administrative regulations. In this context, one of the steps at the global level to solve environmental problems and protect the environment is to show the processes related to environmental values in the accounting system. Environmental accounting is defined as the reporting of the business activities of the environment in the accounting records. Accordingly, it is possible to examine environmental accounting from different perspectives concerning business. Financial accounting and cost accounting are discussed to account for the environmental effects of companies. In the research, financial accounting, cost accounting and management accounting relationship with the environment is discussed. Besides, the environmental reports on which the financial account obtained as a result of the “forwarding” function examined. This research also examines the content of these reports by providing information on the emergence and development of sustainability reporting and integrated reporting which provides an internationally accepted standard framework. © Springer Nature Singapore Pte Ltd. 2021.Öğe Relation between environmental impact and financial structure of cement industry(Econjournals, 2017) Demirel E.; Eskin İ.This study aims to investigate financial structure of cement firms, which facing environmental regulations and impacts. In this study financial ratio of 16 cement firms that are listed in Istanbul stock exchange analyzed for the years 2011-2013. The key concept of this research is related to which debt ratios and financial structure are mainly affected by environmental data at cement firms on an emerging market. We developed two equations in order to analyze the relation between environment and financial structure. We found that there is a significant relation on emission levels while there is no significant relation on carbon dioxide levels with financial ratios. Sales, gross profit margins, current ratios have positive impact on industry emission levels. Moreover, earnings before interest and tax, liquidity ratio, financial leverage ratio and accounts receivable turnover ratios have negative impact on industry emission levels. © 2017, Econjournals. All rights reserved.
