{"title":"DETERMINANTS of HEALTH EXPENDITURES in THE WORLD: A PANEL DATA ANALYSIS","authors":"Seyhan ÇİL KOÇYİĞİT, İlknur Arslan Çilhoroz","doi":"10.29228/ijbemp.52908","DOIUrl":"https://doi.org/10.29228/ijbemp.52908","url":null,"abstract":"","PeriodicalId":347201,"journal":{"name":"International Journal of Business Economics and Management Perspectives","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129181342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The systematic evaluation of the performance of insurance companies operating in a dynamic and competitive environment in order to increase their competitiveness in the market contributes to the development and growth of financial markets, enabling the formation of a strong financial system and the establishment of economic stability. In this study, it is aimed to assess the financial performance of Axa insurance company, one of the pioneering and leading companies of the Turkish insurance industry, for the period of 2011-2020 with a new hybrid MCDM model. In the study, firstly, two weighting methods (subjective (AHP) and objective (CRITIC)) were integrated in determining the weighting coefficients of financial criteria in order to balance the two weighting methods. In addition, the WEDBA methodology, which is rarely used in the literature to solve any MCDM problem, was used in this study and thus a new integrated MCDM model was introduced to the literature. Based on the findings obtained from the AHP-CRITIC-WEDBA model, the most successful (unsuccessful) year of Axa insurance was determined as 2016 (2012). As a result, it can be stated that there are significant instabilities in the financial performance of Axa Sigorta for the 10-year period covering the 2011-2020 period
{"title":"AHP, CRITIC VE WEDBA YÖNTEMLERİNİ İÇEREN ENTEGRE BİR ÇKKV MODELİ İLE AXA SİGORTA ŞİRKETİNİN FİNANSAL PERFORMANSININ ANALİZİ","authors":"Özcan Işik","doi":"10.29228/ijbemp.55049","DOIUrl":"https://doi.org/10.29228/ijbemp.55049","url":null,"abstract":"The systematic evaluation of the performance of insurance companies operating in a dynamic and competitive environment in order to increase their competitiveness in the market contributes to the development and growth of financial markets, enabling the formation of a strong financial system and the establishment of economic stability. In this study, it is aimed to assess the financial performance of Axa insurance company, one of the pioneering and leading companies of the Turkish insurance industry, for the period of 2011-2020 with a new hybrid MCDM model. In the study, firstly, two weighting methods (subjective (AHP) and objective (CRITIC)) were integrated in determining the weighting coefficients of financial criteria in order to balance the two weighting methods. In addition, the WEDBA methodology, which is rarely used in the literature to solve any MCDM problem, was used in this study and thus a new integrated MCDM model was introduced to the literature. Based on the findings obtained from the AHP-CRITIC-WEDBA model, the most successful (unsuccessful) year of Axa insurance was determined as 2016 (2012). As a result, it can be stated that there are significant instabilities in the financial performance of Axa Sigorta for the 10-year period covering the 2011-2020 period","PeriodicalId":347201,"journal":{"name":"International Journal of Business Economics and Management Perspectives","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127611204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Covid - 19 pandemic has not only affected day to day life of people but also has led to very important changes in the functioning of institutions and businesses. In this period, restrictions applied to slow the spread of the coronavirus, affect almost all processes of multinational enterprises, such as production, marketing, sales and distribution. Especially, supply chain and liquidity problems cause transfer pricing practices to be affected. During the pandemic, some governments made some regulations in order to find solutions to the problems faced by businesses in transfer pricing practices. In this study, the regulations made by governments for transfer pricing practices during the Covid - 19 pandemic in order to facilitate the process so that businesses do not experience disruption in fulfilling their obligations are examined. In this framework, the study aims to offer a suggestions in order to facilitate the transfer pricing process in Turkey.
{"title":"COVID-19 SALGINI SÜRECİNDE TRANSFER FİYATLANDIRMASI UYGULAMALARINA YÖNELİK YASAL DÜZENLEMELER ÜZERİNE BİR İNCELEME","authors":"Burak Ali Adana, Mehmet Özbi̇reci̇kli̇","doi":"10.29228/ijbemp.51682","DOIUrl":"https://doi.org/10.29228/ijbemp.51682","url":null,"abstract":"The Covid - 19 pandemic has not only affected day to day life of people but also has led to very important changes in the functioning of institutions and businesses. In this period, restrictions applied to slow the spread of the coronavirus, affect almost all processes of multinational enterprises, such as production, marketing, sales and distribution. Especially, supply chain and liquidity problems cause transfer pricing practices to be affected. During the pandemic, some governments made some regulations in order to find solutions to the problems faced by businesses in transfer pricing practices. In this study, the regulations made by governments for transfer pricing practices during the Covid - 19 pandemic in order to facilitate the process so that businesses do not experience disruption in fulfilling their obligations are examined. In this framework, the study aims to offer a suggestions in order to facilitate the transfer pricing process in Turkey.","PeriodicalId":347201,"journal":{"name":"International Journal of Business Economics and Management Perspectives","volume":"580 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134258289","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Covid-19 Salgınının Ulaştırma ve Depolama Sektörü İşletmelerinin Maliyet Yönetim Etkinliğine Etkisinin İncelenmesi","authors":"M. Kıllı, S. Şahi̇n","doi":"10.29228/ijbemp.69293","DOIUrl":"https://doi.org/10.29228/ijbemp.69293","url":null,"abstract":"","PeriodicalId":347201,"journal":{"name":"International Journal of Business Economics and Management Perspectives","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133970445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"STANDART MALİYET SİSTEMİNİN MALİYET KONTROL ARACI OLARAK HASTANELERDE UYGULANMASI","authors":"İ. Yüksel","doi":"10.29228/ijbemp.52173","DOIUrl":"https://doi.org/10.29228/ijbemp.52173","url":null,"abstract":"","PeriodicalId":347201,"journal":{"name":"International Journal of Business Economics and Management Perspectives","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132828671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"MUHASEBE ETİĞİNE İLİŞKİN LİSANSÜSTÜ TEZ ÇALIŞMALARININ İNCELENMESİ","authors":"M. Erdoğan","doi":"10.29228/ijbemp.51755","DOIUrl":"https://doi.org/10.29228/ijbemp.51755","url":null,"abstract":"","PeriodicalId":347201,"journal":{"name":"International Journal of Business Economics and Management Perspectives","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115487882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PETROL FİYATLARI VE BALTIK KURU YÜK ENDEKSİNİN SERMAYE PİYASALARI ÜZERİNDEKİ ETKİLERİNİN İNCELENMESİ: EKONOMETRİK BİR ARAŞTIRMA","authors":"Tayfun Yılmaz, Süleyman Emi̇r","doi":"10.29228/ijbemp.54935","DOIUrl":"https://doi.org/10.29228/ijbemp.54935","url":null,"abstract":"","PeriodicalId":347201,"journal":{"name":"International Journal of Business Economics and Management Perspectives","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114697294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"YÖNETİCİ NEZAKETSİZLİĞİNİN İŞ PERFORMANSINA ETKİSİNDE İŞE TUTULMANIN ARACILIK ROLÜ","authors":"Selen Doğan, F. Karaçelebi̇","doi":"10.29228/ijbemp.64383","DOIUrl":"https://doi.org/10.29228/ijbemp.64383","url":null,"abstract":"","PeriodicalId":347201,"journal":{"name":"International Journal of Business Economics and Management Perspectives","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129492118","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}