BRAND. Broad Research in Accounting, Negotiation and Distribution

First Pages

2019-10-11T11:14:28+03:00

First Pages of Issue 1, Volume 10 of BRAND (2019)

Determination of Brand Value of Foreign Trade Capital Companies in ISE and Sustainability Index and the Effect of Sustainability Index on Brand Value

2020-04-05T10:21:32+03:00

Brand value has become an important measure of corporate performance as far as the weekly activity report and the top 100 brand values of the year listed by brand consultancy company Interbrand that are closely monitored. The free market economy offering a wide range of products to consumers, preferences changing very quickly and brand value giving confidence to the consumer reveal the significance of the subject. Brand value is important not only in terms of the consumer but also in terms of investors and management. It is foreseen that the companies will have sustainable growth by providing continuity and make a difference in line with the importance given to this subject. The aim of this study is to determine the brand value of Foreign Trade Capital Companies in the BIST and Sustainability Index by Hirose method and to compare the effect of sustainability index on brand value. Data required to determine the brand values of companies were taken from the Public Disclosure Platform, which includes financial statements of companies.

English Title Will Be Analysis of the Effects of Birth-Rate and Fertility on Romania’s Labour Market

2020-04-05T10:22:30+03:00

Romania in the past decades traversed a multitude of social and economic changes reflected in the increasing efficiently of its labour market in utilising and integrating young employees between the ages of 15 and 24 years old. This age group represents, in a broad economic view the future generations that will populate the labour market in the coming decades. Due to the effect of declining birth rates and lower fertility numbers this group is projected to shrink gradually. Thus, weakening over time, the total mass of adults that comprise the effective core of employees active on the labour market at one time or another. This decline is a direct result of population ageing through a decline in birth rates and fertility rates. Aim The aim of this paper is to explore the correlation and influences through a linear regression model between birth rates, employment rate and unemployment rate on the current status of Romania’s labour market. Method: The method used to present the links and influences is a linear regression model cupelled with correlation analysis. Findings: The expected results are that with the decline in birth rates and fertility a decline in the share of employees between the ages of 15 and 25 years old will occurs.

Evaluation of Emotional Labor Concept in Terms of Accounting Professionals: Erzurum Province Case

2020-04-05T10:23:49+03:00

Emotion does not have a wide range as it is today, but since the late 1800s, various studies and opinions have been put forward. It is possible to observe the emotional states of people, to observe their various effects, and to explain the biological, psychological, social and cultural aspects of emotions. In particular, since the 1980s, the role of emotions in working life, the role of expression in organizational success has been increasingly discussed. The concept of emotional labor was first used by Hochschild in 1983, and in this study, superficial behavior, emotional suppression and deep behavior were dimensioned from sub-dimensions of the concept of emotional labor. The purpose of this study is to examine the emotional concept in terms of professional accountants. In this regard, a questionnaire was conducted to the accounting professions who are operating in Erzurum province. 12 hypotheses were constituted and to test hypotheses independent sample T-Test and One-Way ANOVA were used. According to findings of the analysis, it may be seen that there are no significant differences age, gender and education with emotional labor while there are significant differences working time with emotional labor of accounting professionals.

Middle Income Trap and Turkey: Ways of Getting Out

2020-04-05T10:25:19+03:00

The main problem of developing countries in today's economy is that they cannot increase their per capita income above a certain level. This situation is expressed as middle-income trap. Being stuck at a certain level of gross domestic product per capita for long years, raised the question of whether Turkey is caught in the middle-income trap. Aim: To assess the situation in Turkey in terms of middle-income trap concept and to provide recommendations. Method: The concept of middle-income trap will be defined, relevant literature will be presented, exit strategies brought in the literature will be presented in conjunction with Turkey’s current data. Findings: Whether or not in the middle income trap, there are important steps to be taken by Turkey in order to become a developed country economy: These can be listed as increasing the savings rate and investment in R & D and innovation, improving the quality of education, ensuring fairness in income distribution and in particular raising the level of technology used in the manufacturing industry

Importance of Values in Strategic Management: Case of Logistics Sector

2020-04-05T10:25:59+03:00

It is important that enterprises are strategically managed in order to provide competitive advantage and survive in difficult conditions. Determining, correctly expressing and sharing mission, vision, policies and values based on objectives are among the indispensable concepts and activities of strategic management. In strategic management, as well as the concept of mission and vision, the concept of value and the correct expression of this concept is important. Because values should not be changed in the long term, should not be changed, not be abandoned, even under adverse conditions. The purpose of this study is to examine and interpret whether the concept of value is used correctly among other strategic concepts in companies operating in logistics sector. The scope of the study, in Turkey, the companies operating in the logistics sector are the values that they share on their websites. The values shared on the websites of the companies were categorized and the concepts highlighted were identified. For this purpose, expression of shared values Turkey's leading logistics company are captured as data is qualitatively evaluated by content analysis. According to the evaluations, it is determined that a significant number of enterprises use a large number of non-permanent, copied value expressions, far from ideal value expressions. This means that the enterprises in question are not managed by a real effort, planned strategic management. It is possible to state that this study is unique in terms of research in the logistics sector. When the study is published, it can be expected to be useful to the top managers of logistics sector and academicians studying in the field of strategic management.

The Role of Budget Deficit on Rise in The Inflation Rate in Non-Ricardian Fiscal Policies: An Approach of Time-Varying Parameters Model

2020-04-05T10:27:27+03:00

Fiscal Theory of the Price Level emphasizes the monetary policy’s effect on public finance. In accordance with non-Ricardian fiscal theory in which fiscal policy is active, the relationship between bugdet deficit and inflation stems from wealth effect in finance of budget deficits. Budget deficits from tax reduction or increase in public expenditures lead to increase individuals’ disposable income. Rising disposable income enhances inflation through domestic demand. The countries with permanent deficits attempt to finance so-called deficits with money creation. This situation cause higher inlation rate.The aim of the study is to execute the role of budget deficit in the determinings of inflation over the periods of 1994Q1-2018Q4.In the study, we used external debt, trade openess, exchange rate and interbank rate as well inflation rate and budget deficit, and utilized from time-varying parameters model. Therefore, fiscal policy effect on achieving price stability was evaluated for each period. In particular, it is seen from the results that budget deficit an indicator of expansionary fiscal policy enhances inflation rate in high inflation periods. However, so-called effect is lower in low inflation periods.