Template-Type: ReDIF-Article 1.0 Author-Name: HÜSEYİN ERCAN Author-Email: huseyin.ercan@inonu.edu.tr Author-Workplace-Name: İnönü üniversitesi Title: SIMILAR FINANCIAL OBLIGATION CONCEPT IN TURKISH TAX AND BUDGET LEGISLATION Abstract: While it is clear what the taxes, duties and charges counted as public revenues essentially consist of, what constitutes the concept of similar financial liability remains unclear both in practice and in doctrine. Many similar financial obligations have a counterpart, such as obtaining permission and benefiting from semi-public goods and services. In this study, it will be revealed what the concept of similar financial liability consists of in legislation and practice. Regarding similar financial obligations, an attempt has been made to reach a conclusion by taking into account tax and budget legislation and the decisions of the Constitutional Court. As a result, it can be seen that within the concept of similar financial obligations, money is received in return for public services under the names such as fund, fee, share, and these are actually similar to the contents of the concepts of duty, fee and tax. Journal: Eurasian Business & Economics Journal Pages: 140-153 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-08 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1528 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:140-153 Template-Type: ReDIF-Article 1.0 Author-Name: Başak Değerli Author-Email: basakyalcin@marmara.edu.tr Author-Workplace-Name: Marmara Üniversitesi Author-Name: Mert Uydacı Author-Email: muydaci@marmara.edu.tr Author-Name: Melike Yazıcı Sel Author-Email: melikeyazicisel@gmail.com Title: EFFECT OF MARKETING ACTIVITIES ON EXPORT PERFORMANCE: THE RESEARCH ON FRESH FRUIT AND VEGETABLE EXPORT Abstract: Recent developments shows that agriculture is gaining importance today and in the future. Increasing population, food security, climate change, diseases and wars are forcing all countries to pay more attention to agriculture. It is an undeniable fact that increasing our exports especially in this area, where we are very strong as a country, will make a great contribution to the national economy. The aim of this research is to find out the marketing activities conducted by Turkish fresh fruits and vegetables’ exporters and to examine the impact of these activities on their export performance. The secondary aim of our research is to make suggestions that will increase share of our exporters in the world by identifying the problems faced by them in the marketing process. In this study, data were collected from the exporters affiliated to the Fresh Fruit and Vegetable Exporters Association of the Turkish Exporters Assembly by online survey method and 101 questionnaires were obtained. As a result of the research, it was found that time and effort spent on marketing planning, product and strategy development and place of marketing understanding within the firm, which are sub-dimensions of marketing activities, have an effect on financial performance and satisfaction with export performance, which are sub-dimensions of export performance. However, competitive structure has no effect on export performance sub-dimensions.In line with the results of study, in order to understand the importance of fresh fruit and vegetable export marketing, it is important for the private sector, public sector and academicians working in the field of marketing to conduct joint research on agricultural marketing in close relationship with the field of agriculture. It is thought that such studies on agricultural export marketing and branding will contribute to the literature Journal: Eurasian Business & Economics Journal Pages: 92-113 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-06 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1537 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:92-113 Template-Type: ReDIF-Article 1.0 Author-Name: Başak Değerli Author-Email: basakyalcin@marmara.edu.tr Author-Workplace-Name: Marmara Üniversitesi Author-Name: Selda Ene Author-Email: seldaene@marmara.edu.tr Author-Name: Yağmur Özyer Aksoy Author-Email: yagmurozyer@arel.edu.tr Author-Name: Kenan Çınar Author-Email: kenancnr@yahoo.com Title: THE ROLE OF CULTURAL INTELLIGENCE IN THE RELATIONSHIP BETWEEN ETHNOCENTRIC CONSUMPTION TENDENCY AND PURCHASE INTENTION Abstract: Consumer ethnocentrism, defined as the tendency of consumers to prefer domestic products or services, has been showing its effect in recent years, and the necessity of not ignoring the cultural intelligence that consumers have is an important issue that commercial enterprises emphasize. Cultural intelligence is defined as a system in which the knowledge and skills that enable individuals to shape, choose and adapt to different cultural dimensions in their environment are effective. In order to meet consumer expectations, businesses need to consider and evaluate many dimensions in their marketing strategies, as well as the culture of the consumer and ethnocentric consumption tendencies among these dimensions. In this study prepared with this purpose in mind, the ethnocentric tendencies of consumers living in Turkey will be measured, and it is also aimed to determine the direction of individuals' cultural intelligence and to reveal the effect of cultural intelligence on the relationship between ethnocentric tendencies and purchase intentions. A survey technique was used to collect data in the study. The data of the research was collected online via a survey form created over the internet. In the first part of the survey form, the demographic information form scale, in the second part, the cultural intelligence scale, in the third part, the CETSCALE scale, which is used to measure ethnocentric consumption tendency and whose validity has been proven in many studies, and in the fourth part, the purchase intention scale were used. SPSS v29 program was used to analyze the data in the study. Within the scope of the research, descriptive statistics regarding the demographic characteristics of the participants were included first, then the validity and reliability analysis of the scales were performed, factor analyses were performed for each scale, and finally regression analyses were performed. Within the scope of hypothesis tests, regression analysis was performed in order to determine the effect of the independent variables of the research on the dependent variables of the research. With the hypotheses of the research, the effect of ethnocentric tendency on ethnocentric purchase intention, the level of cultural intelligence, which is an indicator of openness and familiarity with foreign cultures, was tested with the sub-dimensions of cultural intelligence. In particular, motivational cultural intelligence and meta-cognitive cultural intelligence have been found to play an effective role in the relationship between ethnocentric consumption tendency and ethnocentric purchase intention. The originality of the study is that the role of consumers' cultural intelligence in the effect of consumers' ethnocentric tendencies on purchase intention has been revealed. Journal: Eurasian Business & Economics Journal Pages: 114-139 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-07 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1538 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:114-139 Template-Type: ReDIF-Article 1.0 Author-Name: Yeşim Tanrıvermiş Author-Email: aliefendioglu@ankara.edu.tr Author-Workplace-Name: ankara üniversitesi Author-Name: Abdurrahman ÖNAL Author-Email: onala@anakra.edu.tr Author-Workplace-Name: Ankara Üniversitesi Title: EVALUATION OF ASSET MANAGEMENT COMPANY PRACTICES IN TURKEY Abstract: By conducting a two-way survey on individuals and companies, the operating system and basic problems were evaluated impartially and some suggestions were included. While 183 participants responded to the survey conducted on individuals, only 10 companies answered the interview questions and the presentation of the survey and interview results as tables, graphics and simple ratios was discussed. According to the results of the survey and interviews, both the financial system and the view of the society were evaluated. In addition, by considering the resource management of companies, the possibilities of developing a more consistent asset management model with performance and risk measurement were discussed. As a conclusion in this study, the promotion of AMCs is insufficient and public institutions and organizations do not have sufficient knowledge about the system of AMCs in problematic assets management. The current situation analysis has been undertaken by examining the working systems of AMCs operating at the national and international levels. In this context, it has been determined that some regulations are required in the legislation. Asset management companies must accurately reflect the promotion of their field of activity through social media and associations. On the other hand, in the legislation, regulations should be introduced in the tax system, debtors and creditors should be exempted from collection fees and other fees, a separate section should be created for asset management companies in the uniform chart of accounts. Suggestions have been made about the need for receivables, the need for real sector companies and public institutions to pave the way for receivables that cannot be collected, and the establishment of the necessary infrastructure in the UYAP system. Journal: Eurasian Business & Economics Journal Pages: 45-67 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-03 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1540 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:45-67 Template-Type: ReDIF-Article 1.0 Author-Name: Harun Tanrıvermiş Author-Email: tanrivermis@gmail.com Author-Workplace-Name: Ankara Üniversitesi Author-Name: Selma EZBER KURTAR Author-Email: selmaezber@gmail.com Title: ASSESSMENT OF THE FACTORS AFFECTING THE VALUE OF THE INDEPENDENT SECTION AND THE VALUE OF THE BETTERMENT IN MULTI-STOREY RESINDENTIAL BUILDINGS Abstract: Determination of the value difference between independent sections and detached houses in co-operative housing estates, mass housing projects, and multi-story buildings is necessary in terms of determining ownership and partnership rights, pre-launch valuation, and rational information of market actors. Since houses are used as an investment instrument beyond meeting the housing needs of individuals, their values should be determined as accurately and consistently as possible. However, in practice, in the valuation and betterment analysis of independent sections on different floors and orientations and of detached houses in a complex, valuation is made by scoring factors such as housing characteristics (detached or independent section on the floor), land share, gross and net area, number of rooms, the floor in multi-story buildings, dominant direction or facade, view, etc. according to a determined range. However, in the scoring process, it is seen that a standard weight is given by ignoring the weights of the criteria or without evaluating them according to the region's characteristics. In the research, the place of the concept of betterment in the literature and legislation, the importance of betterment in valuation studies through the disputes that have been referred to the judiciary on betterment, the determination of the factors affecting the betterment price and housing value, and the betterment calculation table of the housing construction cooperative in the selected case study were examined. The implementation problems and solution approaches were revealed. According to the results of the research, it is emphasized that features such as gross and net area, number of rooms, floor, facade, and environmental variables come to the forefront as betterment criteria in valuation, and in addition to these, in the judicial decisions examined; issues such as the construction of commercial or social facility areas in front of the independent section, being located next to the caretaker’s apartment or boiler room, changing the function of the real estate should also be taken into consideration. It is considered mandatory for experts to carry out valuation studies based on land share distribution in special projects, pre-launch valuation, and closing transactions in cooperatives, and to determine the factors to be taken into account in the valuation process and to complete the valuation studies rationally with weighting and mathematical models.  Journal: Eurasian Business & Economics Journal Pages: 21-44 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-02 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1541 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:21-44 Template-Type: ReDIF-Article 1.0 Author-Name: Hülya ÇAĞLAR ÇELEBİOĞLU Author-Email: hcaglarcelebioglu@aydin.edu.tr Title: ORGANIZATIONAL MYOPIA AND ITS IMPORTANCE IN COMPANIES Abstract: Contemporary management approaches and orientation theory focus on the concepts of adaptation, flexibility and agility for the sustainability of organizations. Like the changing nature of the world, there is constant change in social sciences and economic systems. Adapting to this change, being foresighted and making strategic decisions are critical for the success of organizations. At this point, conditions of uncertainty are one of the most important difficulties faced by organizations. Increasing uncertainty and risks make it difficult to determine the right strategies. However, uncertainties may not only be objective but may also depend on social and individual beliefs, morals and political issues. Managing opportunities while managing uncertainty and risks should be considered as a skill that will make a difference. Predicting the future becomes difficult, especially during periods of non-routine change. In this context, predictability is vital for making strategic decisions. The inability of organizations to predict the future is called "organizational myopia" and this has a negative impact on the sustainability of organizations. Minimizing the effects of myopia extends the life of organizations by increasing the capacity for adaptation, flexibility and agility and contributes to their economic strengthening. This study is designed to contribute to organizations and literature by raising awareness in the context of organizational myopia and preventive measures. Journal: Eurasian Business & Economics Journal Pages: 1-23 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-01 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1545 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:1-23 Template-Type: ReDIF-Article 1.0 Author-Name: Fuat UYANIK Author-Email: uyanikf21@itu.edu.tr Author-Name: Leyla TAVACIOĞLU Author-Email: tavaciog@itu.edu.tr Title: YACHT HARBOURS FIRE PROTECTION PRACTICES AND REVIEW OF AWARENESS LEVEL Abstract: This study aims to evaluate the awareness levels of yacht owners regarding fire protection practices in yacht harbours through a survey and aims to analyze the existing safety standards. Yacht harbours carry significant fire risks due to enclosed spaces, flammable materials and a dense population of boats. The research emphasizes the importance of enhancing fire safety awareness among yacht owners and yacht harbours managers in Türkiye. Conducted through a comprehensive literature review and surveys targeting yacht owners, the study identifies gaps in knowledge and practices. The findings reveal that while yacht owners are equipped with basic firefighting equipment, yachtmen in fire drills remains low. By offering recommendations to improve fire safety standards and promote a safety culture in yacht harbours, the study contributes to the protection of lives, property and infrastructure. Journal: Eurasian Business & Economics Journal Pages: 68-79 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-04 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1546 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:68-79 Template-Type: ReDIF-Article 1.0 Author-Name: Sinem ÇALIŞKAN UYANIK Author-Email: sinem.caliskan@itu.edu.tr Author-Name: Leyla TAVACIOĞLU Author-Email: tavaciog@itu.edu.tr Title: ANALYSIS OF THE FACTORS AFFECTING YACHTSMEN'S LONG-TERM BOAT BERTH LOCATION PREFERENCE PROCESS Abstract: This study examines the factors influencing yacht owners' preferences for long-term berth locations, an area gaining importance as yachting grows in popularity. As yachting increasingly becomes a favored leisure activity, it is essential for yacht harbor operators to understand the preferences of yacht owners to attract and retain them. The research analyzes survey data from 173 yacht owners, focusing on both demographic and yacht-specific factors affecting their decision-making process. The findings highlight that flexible pricing, picturesque and easily accessible yacht harbors, and strong security measures, such as around-the-clock surveillance, play a crucial role in determining yacht owners' choices. Yacht harbors that offer a scenic environment are especially attractive, while enhanced security features provide peace of mind and increase the likelihood of being selected. Additionally, the range and quality of services offered at the yacht harbor, such as technical support and Wi-Fi access, are highly valued and contribute significantly to overall satisfaction. The study emphasizes the need for yacht harbor operators to tailor their offerings to meet the specific needs of various demographic segments and adjust pricing, security, and service quality accordingly. Recommendations include integrating smart yacht harbor systems and promoting sustainability practices, which are becoming increasingly relevant for today’s yacht owners. Ultimately, this research underscores the importance of strategic planning, enabling yacht harbor operators to refine their services, foster customer loyalty, and maintain a competitive edge in the industry by addressing evolving customer demands. Journal: Eurasian Business & Economics Journal Pages: 80-91 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-05 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1547 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:80-91 Template-Type: ReDIF-Article 1.0 Author-Name: Eylem GÜNEL Author-Email: eylem_er82@hotmail.com Author-Name: N. Tülin İRGE Author-Email: necmiyeirge@aydin.edu.tr Title: THE EFFECT OF PERSON-ORGANIZATION FIT ON JOB PERFORMANCE AND WORK ENGAGEMENT Abstract: The effect of person-organisation fit on job performance and engagement is of great importance for the productivity and motivation of employees at work. This fit refers to the extent to which employees' personal values, beliefs and goals overlap with the culture and values of the organisation they work for. A good person-organisation fit allows employees to value their work more, to identify more with the goals of the organisation and to do their jobs with more passion. This leads to an increase in job performance, a decrease in turnover rates, an improvement in overall job satisfaction and engagement in work.  The purpose of this study is to investigate the effect of person-organisation fit on job performance and job engagement in the education sector. The study was conducted for 483 high school teachers working in private schools in Istanbul. As a result of correlation analysis, a positive and 48.1% significant relationship (r=0.481, p=0.000) was found between person-organisation fit and job performance and a positive and 51.2% significant relationship (r=0.512, p=0.000) was found between person-organisation fit and job engagement. As a result of the structural equation model analysis, person-organisation fit has a significant positive effect on job engagement (β=0.530, p<0.01). Person-organisation fit has a significant positive effect on job performance (β=0.491, p<0.01). As can be seen from the estimation results, as the person-organisation fit increases, first the level of job engagement increases, and then it reflects positively on job performance. Thus, H1 and H2 hypotheses are accepted. Journal: Eurasian Business & Economics Journal Pages: 154-171 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-09 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1548 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:154-171 Template-Type: ReDIF-Article 1.0 Author-Name: Hande BARDAKÇI DOĞAN Author-Email: hnd.brdkc@hotmail.com Author-Name: Mahmut Ünsal ŞAŞMAZ Author-Email: mahmut.sasmaz@usak.edu.tr Title: THE EFFECT OF PEACE AND DEFENSE EXPENDITURE ON FOREIGN BORROWING: AN EMPIRICAL PRACTICE ON SELECTED COUNTRIES Abstract: Peace and defense expenditures are considered global public goods due to the absence of competition and exclusion in their consumption. Since the benefits or harms of these goods affect nations and even future generations, they are important for all countries in the world. Therefore, determining the financing sources of peace and defense expenditures is a very important issue. Indeed, one of the financing sources of peace and defense expenditures is external borrowing. Therefore, determining whether there is a relationship between peace and defense expenditures and external borrowing is important for decision makers. In this study, the causality relationship between defense expenditures, peace level, economic growth and external borrowing was investigated in 4 Middle East (Egypt, Iran, Jordan, Lebanon) and Turkey in the period 2007-2017. As a result of the study, a significant and positive relationship was found between defense expenditures and external borrowing in Jordan and Lebanon. No significant relationship was found in other countries. On the other hand, a significant and negative causality relationship was found between the peace level and external borrowing in Egypt and Turkey. No significant relationship was found in other countries. Journal: Eurasian Business & Economics Journal Pages: 172-183 Volume: 38 Issue: 38 Year: 2025 Month: Feb DOI: 10.17740/eas.econ.2024-V38-10 File-URL: https://eurasianacademy.org/index.php/busecon/article/view/1549 File-Format: Application/pdf Handle: RePEc:eas:buseco:v:38:y:2024:i:38:p:172-183