This study analyses the financial trajectory of higher education in Türkiye (2010-2022) and evaluates the influence of economic and financial factors on educational outcomes. Using Instrumental Variables (IV) and Difference-in-Differences (DiD) techniques, it isolates exogenous shocks —such as oil price fluctuations and the 2018 financial crisis —to establish the causal effects of public spending. The findings show that increased public expenditure as a share of GDP improves student enrolment, graduation rates, academic publications, and the presence of international students, whereas per capita GDP has no significant effect. The study offers policymakers empirical insights into strategic investments in higher education.

Satın alma gücü paritesi (SAGP) hipotezi, denge döviz kuru modellerinin önemli bir bileşeni olduğundan, geçerliliği birçok çalışmanın konusu olmuştur. Malların ticarete konu olması ve ürün bazında uygulanan vergi oranı gibi unsurların SAGP’nin geçerliliğine etki etmesi beklenirken, SAGP hipotezinin sektörel bazda geçerliliğiyle ilgili sınırlı sayıda çalışma bulunmaktadır. Bu çalışmada, SAGP hipotezinin geçerliliği Türkiye’de 23 imalat sanayi sektörü için reel efektif döviz kurları elde edilerek sektörel bazda sınanmıştır. Doğrusal birim kök testleri uygulandığında, 23 sektörün 11’i için döviz kurunda birim kökün varlığı reddedilmiş; bu sektörler için SAGP’nin geçerliliği yönünde kanıt elde edilmiştir. Doğrusal olmama durumunu dikkate alan birim kök testleri kullanıldığında, daha fazla sektör için döviz kurunun durağan olduğu gözlemlenmiş; tütün ürünleri ve giyim eşyası dışındaki tüm sektörlerde SAGP hipotezinin geçerli olduğuna dair ampirik kanıtlar elde edilmiştir.

This study examines the relationship between remote work, a flexible working arrangement, and work-life balance using a qualitative research approach. While existing literature focuses on the link between work-life balance and traditional work structures, this research adopts a sceptical perspective on the flexibility offered by remote work in terms of time and space. It explores how these types of flexibility relate to work-life balance. Drawing on theoretical frameworks, the study questions whether remote work genuinely blurs the physical and temporal boundaries between professional and personal life within a cause-and-effect research design. Overall, it finds a gap between theoretical assumptions and practical outcomes.

This study explores the dynamics of trust in the labour market from a behavioural economics perspective, utilising data from the World Values Survey. We examine how employment status, job-related concerns, and perceptions of corruption influence trust. Our findings indicate that full-time employment and high income levels lower trust, whereas perceptions of corruption intensify this effect. The study recognises limitations, including incomplete representation of informal jobs and variation in income-reporting practices. It highlights the complex interaction of factors that shape trust within the labour market. The uniqueness of this research lies in conceptualising trust as a multifaceted construct, including cognitive expectations, mental shortcuts, and emotional dispositions. The study contributes to the understanding of trust in the labour market and its links with factors such as employment levels, job concerns, and perceptions of corruption. It enriches the literature by emphasising the complex interplay between cognitive and emotional factors in shaping trust in labour markets. Future research should investigate non-standard working patterns, including informal, flexible, and atypical employment, as well as the influence of cultural structures within cultural codes.

The informal economy poses a significant challenge to the effectiveness of public finance policies worldwide. Reducing tax revenues raises public sector deficits and complicates the financing of public services, while increasing public expenditures and expanding public sector deficits are also encouraged. This study employs Wavelet Coherence Analysis to examine the relationships among public spending, public sector deficits, and the informal economy in Türkiye from 1990 to 2020. The results reveal that public expenditures and public sector deficits, both individually and collectively, influence the informal economy, while the growth of the informal economy lessens the impact of both.

Bu çalışma, demografik ve akademik özelliklerin üniversite öğrencilerinin vergi bilinci ve vergi uyumu üzerindeki rolünü incelemektedir. Literatürdeki, özellikle eğitim alanının vergi davranışları üzerindeki etkisini açıklamaya yönelik boşluklara katkı sunmayı amaçlayan araştırma, akademik disiplinlerin vergi uyumu üzerindeki belirleyici rolünü ampirik olarak ortaya koymaktadır. 521 öğrenciden anket yoluyla toplanan veriler; Kolmogorov-Smirnov testi, Levene testi, Bağımsız Örneklem t-testi, ANOVA, Welch testi, Games-Howell post-hoc testi ve Kruskal-Wallis testi gibi çeşitli istatistiksel yöntemlerle analiz edilmiştir. Bulgular, demografik ve çoğu akademik değişkenin vergi bilinci ve uyumu üzerinde etkili olmadığını, ancak öğrencilerin bölümlerinin vergi uyumunu anlamlı şekilde etkilediğini göstermektedir. Bu, disipline özgü eğitimin mali sorumluluk açısından önemini vurgulamaktadır.

This study aims to investigate the dynamic causal links among ecological footprint, economic growth, non-renewable and renewable energy consumption and financial development of G7 countries for the 1990-2020 period. In the long run, FMOLS, DOLS and CCR results show that economic growth and non-renewable energy consumption have a positive effect on the ecological footprint, while renewable energy consumption and financial development have an adverse impact on the ecological footprint. According to the MMQR approach, non-renewable energy consumption has the most potent positive effect on the ecological footprint. The impact of renewable energy consumption on the ecological footprint is negative, but its effect is low. Policymakers should focus on increasing renewable energy investment and enhancing financial sector mechanisms for green financing to reduce the ecological footprint in G7 countries.

Small and medium-sized enterprises (SMEs) are the main components of emerging economies. Their competitive powers directly influence the economy. One of the competition tools for SMEs is innovation capability. This paper investigates the effects of quality culture and human capital on innovation capability and the mediating role of knowledge management capability on these relationships in SMEs. Data were collected from 227 SMEs in Istanbul via an online survey form and analysed with structural equation modelling. Results revealed that quality culture and human capital positively affect innovation capability, and knowledge management capability mediates these associations.

Araştırma Kahramanmaraş merkezli depremler sonrası serbest muhasebeci mali müşavirlerin muhasebe hizmeti sunumunda yaşadığı sorunları tespit etmek amacıyla gerçekleştirilmiştir. Mülakat yöntemi ile toplanan veri, MAXQDA 24 programı ile analiz edilmiştir. Analizler sonucu mali müşavirlerin deprem sonrası yaşadığı kaygıları, muhasebe hizmeti sunumunda yaşadığı zorlukları, diğer kurum ve kuruluşların etkinliğini ve Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği (TÜRMOB)’un meslek mensupları ile etkileşimini ele alan dört tema oluşmuştur. Mali müşavirlerin, deprem sonrası hissettiği bireysel kaygılar ve müşterilerle ilgili kaygıların eşit frekansa sahip olması, muhasebe belgelerinin depolanmasında bulut sistemlerin önemi, TÜRMOB’un sunduğu psikolojik destek araştırmanın öne çıkan sonuçları arasındadır.

Environmental pollution is a widespread problem worldwide. One of the primary factors contributing to environmental pollution is the emission of CO2. According to some opinions, environmental regulations have a reducing effect on CO2 emissions. This study aims to investigate the direct impact of environmental regulations on carbon dioxide (CO2) emissions. In this regard, the period from 1993 to 2018 has been taken as the basis for the Next-11 countries. The relationship between the variables has been investigated using CUP-FM and CUP-BC estimators. According to the results obtained, environmental regulations have been shown to reduce CO2 emissions.