Template-Type: ReDIF-Article 1.0
Author-Name: Asena Gizem YİĞİT
Author-Email: asenayigit@sdu.edu.tr
Title: HOW COGNITIVE BIAS SHAPE OUR CHOICE: THE EFFECT OF FIVE DIFFERENT FRAMING TYPES ON PREFERENCES
Abstract: Although the theories of physics and mathematics have brought a different perspective to economic modeling within the framework of certainty, they have failed to explain the complex structure of the human factor which is the cornerstone of the economy. With this situation, the relationship between economics, sociology and psychology has been discussed again since the mid-20th century. The end of the cast doubt on of the ?Rational Individual? understanding on the basis of Traditional Economics based on assumptions bounded by mathematics, it has led to the emergence of Behavioral and Experimental Economics based on the assumption of ?Limited Rationality?. It has been proved in many academic studies that individuals aren?t always rational and their preferences vary due to factors such as cognitive biases / brain defo. Framing Theory, which is one of the cognitive biases, forms the basis of the study. In this study, five different types of framing were used to observe the effect of presentation of the problem on individual decisions. There are very few studies in the literature that have differentiated according to framing types and this study is the first in the Turkish literature. The data were collected by convenience sampling method and online survey were answered by 172 people. According to Mann-Whitney U Test, it was found that the answers given to four of the five different scenarios differed in accordance with the expectation and these findings were statistically significant. 
Journal: Eurasian Business & Economics Journal
Pages: 1-14
Volume: 21
Issue: 21
Year: 2020
Month: Feb
DOI: 10.17740/eas.econ.2020.V21-01
File-URL: https://eurasianacademy.org/index.php/busecon/article/view/839
File-Format: Application/pdf
Handle: RePEc:eas:buseco:v:21:y:2020:i:21:p:1-14

Template-Type: ReDIF-Article 1.0
Author-Name: Ferdi ÇELİKAY
Author-Email: ferdicelikay@gmail.com
Author-Name: Ahmet TEKİN
Author-Email: ahmettekin4444@gmail.com
Author-Name: Esra DOĞAN
Author-Email: edogan82@hotmail.com
Title: AN EMPIRICAL REVIEW ON DETERRENCE OF TAX AUDITING MECHANISM
Abstract: The aim of this study is to reveal the deterrence of tax auditing mechanism from the perspective of taxpayers in Turkish Tax System. For this purpose, the main hypothesis of the study is that ?the auditing mechanism has a deterrent effect on taxpayers' thoughts about tax evasion ?. In the process of testing the hypothesis, an empirical analysis has been conducted to determine the deterrent effect of the control mechanism by using 587 taxpayer samples. As a result of the analysis, ?those who have a negative view of tax evasion think that the tax auditing mechanism has a deterrent effect; those who have a positive approach to tax evasion think that the tax auditing mechanism has no deterrent effect. In addition, according to other findings obtained from the analysis, it can be said that there is a direct relationship between the view of tax evasion and the deterrence effect of the audit mechanism, independent of other factors. In this respect, it is thought that to reorganize the audit method, elements and frequency in order to improve the effectiveness of the audit in the short term, financial or political measures should be taken to enable the tax perceptions of taxpayers to be transformed into positive in the long term. 
Journal: Eurasian Business & Economics Journal
Pages: 15-30
Volume: 21
Issue: 21
Year: 2020
Month: Feb
DOI: 10.17740/eas.econ.2020.V21-02
File-URL: https://eurasianacademy.org/index.php/busecon/article/view/840
File-Format: Application/pdf
Handle: RePEc:eas:buseco:v:21:y:2020:i:21:p:15-30

Template-Type: ReDIF-Article 1.0
Author-Name: Mehmet YİĞİT
Author-Email: mehmetyigit@isparta.edu.tr
Title: SYSTEMATIC FALLACIES IN THE CONTEXT OF BEHAVIOURAL ECONOMICS: THE CASE OF ANHCORING EFFECT
Abstract: The studies on Behavioural Economics, as known, focuses on which situations people violate rational behavior systematically. Especially the literature that has emerged over the last few decades has described a lot of fallacies that people have. These fallacies are generally named as mental shortcuts or heuristics. This study aims to test the existence of one of these fallacies, the Anchoring Effect. For this purpose, data were collected through a survey from 110 students studying at Yalvaç Büyükkutlu School of Applied Sciences. Maximum amounts that they consent to pay for Private Pension System, Private Health Insurance and monthly car loans have been asked to students. However, while no anchor was given to the control group, the experimental group was given anchors for the payment preferences mentioned in the questions. According to the independent samples test (Mann-Whitney U), all answers differentiated between control and experimental groups. In addition, a smart wristband image was shown to the participants and the question ?how much the maximum price can be? was asked, and before this question, the last three digits of the telephone numbers were asked to be written to the experimental group as an anchor. Although there is no statistical difference between the prices assigned to the product, there is an absolute significant difference. 
Journal: Eurasian Business & Economics Journal
Pages: 31-40
Volume: 21
Issue: 21
Year: 2020
Month: Feb
DOI: 10.17740/eas.econ.2020.V21-03
File-URL: https://eurasianacademy.org/index.php/busecon/article/view/841
File-Format: Application/pdf
Handle: RePEc:eas:buseco:v:21:y:2020:i:21:p:31-40

Template-Type: ReDIF-Article 1.0
Author-Name: Ayşe Gökçen KAPUSUZ
Author-Email: aysegokcenkapusuz@gmail.com
Title: DOES THE EMPLOYEES? WORK ENGAGEMENT ATTITUDES AFFECT PRESENTEEISM?
Abstract: The aim of this study is to examine the relationship between work engagement attitudes and presenteeism. Data were collected from 151 hotel managers operating in Antalya/Turkey and used for statistical analyses. Convenience sampling method and survey technique were used in data collection process. The validity and reliability criterias of work engagement scale with three dimensions named as physical, cognitive, emotional engagement and standford presenteeism scale were obtained. According to the results of descriptive statistics which were done by expecting the significant relationship between work engagement and presenteeism, participants graded the highest scores on physical, cognitive and emotional engagement and presenteeism respectively. However, based on the correlation analysis results there is a statistically insignificant relationship between the dimensions of work engagement and presenteeism (p>0,05). According to this, even though hotel managers are work-engaged individuals, it is seen that this is not reflected in presenteeism. Theoretical and practical aspects of this study were also discussed.
Journal: Eurasian Business & Economics Journal
Pages: 41-53
Volume: 21
Issue: 21
Year: 2020
Month: Feb
DOI: 10.17740/eas.econ.2020.V21-04
File-URL: https://eurasianacademy.org/index.php/busecon/article/view/842
File-Format: Application/pdf
Handle: RePEc:eas:buseco:v:21:y:2020:i:21:p:41-53

Template-Type: ReDIF-Article 1.0
Author-Name: Muhlis TURAN
Author-Email: muhlisturan58@gmail.com
Author-Name: KAŞİF BATU TUNAY
Author-Email: batu.tunay@marmara.edu.tr
Title: THE ROLE AND EFFECTS OF DEPOSIT INSURANCE PRACTISES IN PREVENTING BANK-BASED RISKS
Abstract: Deposit insurance, which constitutes one of the three pillars of the financial security network, is a widely used application in the world to provide financial trust and stability in the banking sector. The number of countries applying deposit insurance has increased steadily after the 2008 global crisis. Despite the positive aspects of deposit insurance, such as helping depositors to trust the financial system, preventing the effects of systemic risk in the banking system, it is also criticized for reasons such as encouraging banks to take excessive risk and causing moral hazard. Relationships between deposit insurance and systemic fragility and other bank risks are explored in detail from the 2008 financial crisis. It is observed that the moral hazard effect of deposit insurance is more dominant in the normal operating periods of the economy and the sedative effect is more dominant in times when the economy is turbulent. This study analyzed the effects of the risk of bank deposit insurance in Turkey. In periods when the economy and / or financial system is fragile, deposit insurance is not seen as sufficient alone in preventing bank-borne risks. However, in our study, it was concluded that the application of deposit insurance is more successful if it is implemented together with an effective regulatory and supervisory system.
Journal: Eurasian Business & Economics Journal
Pages: 54-73
Volume: 21
Issue: 21
Year: 2020
Month: Feb
DOI: 10.17740/eas.econ.2020.V21-05
File-URL: https://eurasianacademy.org/index.php/busecon/article/view/843
File-Format: Application/pdf
Handle: RePEc:eas:buseco:v:21:y:2020:i:21:p:54-73