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    Analysis of Research & Development Expenditures with Incomes and Expenses in Information Technology Sector of Borsa Istanbul
    (Knowledge E, 2020) Susmus, Turker
    Information Technology (IT) sector consist of many areas from computers, mobile phones, tablets to wearable technologies. Nowadays, computers and phones, and all advanced products have greatly facilitated human lifes. and they have provided everyone to access information from anywhere. Especially the development of the telephones in the last few years has brought a different dimension to the information technologies. Therefore, the IT sector is rapidly growing and developing over the years. As a result, IT sector has a very important place in human life day by day. in this study, it will be discussed IT sector operating in Borsa Istanbul. They are traded 15 IT companies in Borsa Istanbul. It is examined structure of incomes and expenditures of IT firms in income statement. in addition, research & development (R&D) expenditures are analysed and they compared with other account items of income statements. the purpose of this study in Turkey is to provide information about the IT sector and financial structure. in addition, R & D expenditures of IT companies operating in Borsa Istanbul is revealed by analyzing the income statement data.
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    Does the Pan-European Personal Pension Product Suit All? Its Perspectives in the EU Member and Candidate Countries
    (Lodz Univ Press, 2023) Kochaniak, Katarzyna; Korzeniowska, Anna Magdalena; Huterska, Agnieszka Anna; Demirhan, Dilek; Susmus, Turker
    This article aims to verify the development prospects of the Pan-European Personal Pension Product (PEPP) in the European Union (EU). It focuses on the relationship between the quality of domestic public pension schemes and household savings for old age in the EU member and candidate countries. The study was conducted in two stages. The first stage examined the interrelationship between public pension schemes and household savings based on Pearson's correlation coefficients. In the second stage, sub-samples of countries with high and low-quality public pension schemes were identified using hierarchical cluster analysis. The results showed significant links between households' obligatory and voluntary saving for retirement in both samples. However, the study recognised the internal diversity of countries in terms of households' preferences for the types of financial assets. Based on these findings, conclusions about the de-velopment potential of PEPP are drawn. The best prospects are identified for Croatia, Cyprus, France, Greece, Hungary, Poland, Portugal, Romania, Slovenia, Spain, and Turkey. In most of these countries (except for France, Hungary, Romania, and Spain), the PEPP could serve as an alter-native to household liquid assets. However, in Croatia, France and Italy, it was recognised as competing with existing domestic retirement and life insurance products, which may negatively impact its development. This is the first comprehensive study of the prospects of PEPP in a large group of countries. The results provide socially essential knowledge as they address the role of private savings in supplementing households' future income from public pension schemes, considering the availability of a new product such as PEPP.
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    Income and Expense Analysis of Retail Trade Sector Companies Traded on Borsa Istanbul
    (Knowledge E, 2017) Susmus, Turker; Baslangic, S. Ozgur; Karasavvoglou, A; Polychronidou, P; Perdiki, F
    Retail trade sector is growing rapidly and shows significant improvements in the "World Trade". This charming sector is expanding and developing in Turkey appropriate to the developments in the world. In particular, population growth, the spread of the use of a credit card, the developments in Turkey's economy and such other reasons, this sector has made a quite development in recent years. There are a total of eight companies operating in the retail trade sector in Borsa (Stock Market) Istanbul. Operating expenses such as; research and development expenses, marketing, sales and distribution expenses, general administrative expenses are very important for the determination of profitability of these companies. In this study answers to the following questions are to be searched; what is the share of operating expenses in this sector? Is there a relationship between the profitability with operating expenses? What is the ratio of total expenses in operating expense? What is the rate and volume amount of domestic market sales and export to foreign markets? This eight retail trade company operating in Bourse Istanbul will be reviewed by analyzing their income tables statistically.
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    PERFORMANCE EVALUATION OF THE TEXTILE AND CLOTHING ENTERPRISES IN BORSA ISTANBUL
    (Ege Universitesi, 2014) Atilgan, Turan; Susmus, Turker; Kulahci, Mengu Hafize; Kanat, Seher
    Textile and clothing industry, which has a significant place in Turkish economy with its production, employment and export figures, is passing through a reconstruction process. Managers and/or owners of the enterprises must use different analysis techniques in order to be able to take accurate and clear decisions and strategize successfully in this process. At this point, ratio analysis, which gives information about the financial structure of the enterprises and the sector, is seen as a significant financial analysis technique. In this research it is aimed to evaluate the performances of textile and clothing enterprises in Borsa Istanbul where the leading enterprises of the sectors are traded. In accordance with this purpose, the performances of 22 textile and clothing enterprises between the years of 2008 and 2012 are evaluated with ratio analysis technique. Besides, residual incomes of the enterprises are calculated and interpreted. The ratio data obtained within the research scope are interpreted according to both international criteria and Turkey's dynamics. The obtained results reveal the economical situation of textile and clothing sector obviously.
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    RESEARCH ON THE DETERMINATION OF THE UNIVERSITY STUDENTS' ENVIRONMENTAL ACCOUNTING PERSPECTIVE: THE CASE OF EGE UNIVERSITY
    (Varazdin Development & Entrepreneurship Agency, 2015) Susmus, Turker; Babacan, Ozgur; JovancaiStakic, A; Kovsca, V; Bendekovic, J
    Today's global economic system and sophisticated production technologies have been causing negative impacts between human and nature relationships. Humankind is depleting natural sources increasingly more while doing efforts to diversify their needs, with the help of the technology. Industrialization and tendency of increase of the population led to the emergence of inevitable consequences about sustainability. Increasing pressures on unrenewable sources and growing environmental awareness have generated the need to account for interactions between businesses and the environment. Our study aims to focus on concept of environmental accounting awareness and to evaluate the perception of young generation about social responsibilities for the environmental issues. Research will be limited to the university students that studying Faculty of Business Administration in Ege University in Izmir. Because these students will be the future's entrepreneurs, managers and accountants, they can give a decision or they can need them about the environment's financial data in the next. Consequently, we applied questionnaire to more than 400 students who took accounting courses.