Tamer Aksoy

Küresel rekabete ayak uydurmak ve sürdürülebilir olmak isteyen tüm şirketler ve kurumlar, değişimi doğru bir şekilde yönetmek, teknolojinin gerekli kıldığı zihinsel ve operasyonel dönüşümü kurumlarına hızlı bir şekilde adapte etmek zorundadırlar.

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Tamer Aksoy

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Finansal Muhasebe, Yönetim Muhasebesi, Stratejik Denetim/İç Denetim, İç Kontrol, Finans/Sürdürülebilirlik

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Listeleniyor 1 - 10 / 18

Banking in Türkiye: History, evaluation, and role in the financial system
(Springer Nature, 2023) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Güzel, Adnan; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In Turkey, the banking industry produces the most significant and biggest share of the Turkish Finance System. Foreigners made a high number of banking transactions in Turkey during the early years of the Republic. The capital structure of the Turkish banking system held by foreigners has always been a source of debate, and as a result, attempts to promote national industry and banking have been prioritized throughout the Republican Era. The Central Bank was established in 1931, followed by several Turkish-owned banks, and it is still in operation today. Despite the effects of the 1929 Great Depression, World War II, changes in the world’s monetary system, the establishment of international financial and economic unions, oil shocks, and frequently encountered financial crises, the most notable development process of Turkish banking dates back to the Republican Era. During this period, banks were founded to give state assistance for any industry or to get financial facilities for major industrial groupings to carry out their activities. Following the 1980s, when globalization accelerated and financial deregulation occurred, the banking industry developed significantly and has become one of the most important industrial businesses supporting Turkey’s economic development. During this period, the country’s economic policies have been significantly altered, and a free market economy has been introduced. Following the financial crisis that hit Turkey in 2001, critical banking reforms were implemented. Such arrangements have bolstered the Turkish economy and financial system, as well as aided the progress of Turkey’s integration into global markets. Following a general overview of banking history in the world, this study makes specific references to developments in Turkey in light of modern banking history, with explanations on today’s process for a complicated, supranationalized, and technology-focused structure, the crisis experienced, and the reforms implemented.
Analysis of solar module alternatives for efficiency-based energy investments with hybrid 2-tuple IVIF modeling
(Elsevier, 2023) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Yüksel, Serhat; Aksoy, Tamer; Hacıoğlu, Ümit; Mikhaylov, Alexey; Pinter, Gabor; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to examine optimal solar module investments. Firstly, key determinants of the performance of solar energy investments are evaluated by DEMATEL method with the 2-tuple IVIF sets. Moreover, the cell material alternatives for solar module investments are also ranked. For this purpose, an evaluation has been made by 2-tuple IVIF TOPSIS. The contributions of the paper are performing a priority analysis to understand the most significant factors to increase solar energy projects and creating an original model by the integration of DEMATEL and TOPSIS with the 2- tuple IVIF sets. The findings denote that crystalline silicon is the optimal solar panel module to increase the performance of these projects. In the short term, government subsidies can provide cost advantages to solar energy investors. It is not a very continuous practice to try to increase these projects only with government supports. The costs of solar energy projects should be reduced to solve this problem permanently. Owing to new technological developments, high cost problem of solar energy investments can be handled more successfully.
Application of M-SWARA and TOPSIS methods in the evaluation of investment alternatives of microgeneration energy technologies
(MDPI AG, 2022) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Yüksel, Serhat; Aksoy, Tamer; Hacıoğlu, Ümit; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Investments in microgeneration technologies help to boost the usage of clean energy while reducing pollution. However, selecting the appropriate investment remains the most critical phase in developing these technologies. This study aims to design a multi-criteria decision-making method (MCDM) to evaluate investment alternatives for microgeneration energy technologies. The proposed MCDM is based on a Multi Stepwise Weight Assessment Ratio Analysis (M-SWARA), to define the relative importance of the factors. The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and q-Rung Orthopair Fuzzy Soft Sets (q-ROFSs) are used to rank investment alternatives. Calculations were also made with Intuitionistic Fuzzy Sets (IFSs) and Pythagorean Fuzzy Sets (PFSs). For analysis, five evaluation criteria were selected based on the literature: frequency of maintenance, ease of installation, environmental adaptation, transmission technologies, and efficiency of cost. Similarly, six alternatives for microgeneration technology investments were selected: ground source heat pumps, micro hydroelectric power, micro combined heat and power, micro bioelectrochemical fuel cell systems, small-scale wind turbines, and photovoltaic systems. The results showed that cost efficiency was the most significant factor in the effectiveness of microgeneration energy investments, and the photovoltaic system was the best alternative to increase microgeneration energy technology investment performance. Furthermore, the results were the same for the analyses made with IFSs and PFSs, demonstrating the reliability of the proposed method. Therefore, investors in microgeneration technologies should prioritize photovoltaic systems. This conclusion is supported by the fact that photovoltaic is a renewable energy source that has witnessed the most technological improvements and cost reductions over the last decade.
An applied approach to valuation of securitized balance sheet assets based on Monte Carlo simulation with special reference to Turkish finance sector
(Springer, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Yüzbaşıoğlu, Nuray; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In this study, the Monte Carlo Simulation method is used in mortgage-backed security asset pool calculations. By simulating different combinations of input variables affecting the mortgage-backed securities asset pool, the future earnings, the total amount of interest, and the minimum and maximum values of the amount of total interest to be distributed are estimated. Six different scenarios were used in the assessment of the asset pool.
Artificial intelligence in internal audit and risk assessment
(Springer, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Kahyaoğlu, Sezer Bozkuş; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In this study, the effects of artificial intelligence applications, which have gained importance recently, on internal audit and risk assessment are analyzed. Internal audit and risk assessment are critical for the early detection of risks that arise in the processes of businesses that are becoming more complex and exposed to external factors due to digitalization.
Analysis of environmental priorities for green project investments using an integrated q-rung orthopair fuzzy modeling
(IEEE, 2022) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Yüksel, Serhat; Mikhaylov, Alexey; Evgenievich Barykin, Sergey; Aksoy, Tamer; Hacıoğlu, Ümit; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Green energy projects contribute to sustainable economic development of countries with the employment of environmentally friendly energy production strategies. However, environmental priorities should be examined for this situation. Therefore, priority analysis should be executed for the environmental issues while implementing green investment projects. Accordingly, this study aims at proposing a unique decision-making model based on orthopair fuzzy sets and the golden cut degrees for the environmental priorities of green project investments. The main novelty of the study stems from its proposed integrated model by equipping the Multi-SWARA, and TOPSIS based on the q-ROFSs technique with the golden cut. A set of criteria is identified for measuring the green projects’ environmental priorities while several project alternatives are also determined with the supporting literature. Appropriately, the extensions of Multi-SWARA and TOPSIS methods have been applied for weighting and ranking the factors, respectively, in the integrated approach. Additionally, a comparative evaluation is performed with the help of VIKOR method to rank the alternatives. Besides, the sensitivity analysis is applied to illustrate the coherency of the weighting results in the decision-making approach. Accordingly, 5 cases are considered to measure the effects of changing weight results. It is defined that this model is coherent and could be extended for further studies. It is concluded that the reduction of emissions is the most essential item for the environmental priorities of green project investments. Pollution control, waste management and eco-friendly transportation activities are the most critical alternatives. Therefore, this study recommends that investors of green projects should prioritize the strategies of minimizing carbon emissions problem. In this context, investing in renewable energy technologies will help green project investors solve this problem.
Q-ROF fuzzy TOPSIS and VIKOR methods for the selection of sustainable private health insurance policies
(MDPI, 2023) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Erdebilli, Babek; Gecer, Ebru; Yılmaz, İbrahim; Aksoy, Tamer; Hacıoğlu, Ümit; Dinçer, Hasan; Yüksel, Serhat; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
As a result of the inability of people to meet their demands in the face of increasing demands, people tend to have private health insurance in addition to the general health insurance offered as a public service. Due to the increasing trend of taking out private sustainable health insurance, the number of private sustainable health insurance plans in the health insurance market has increased significantly. Therefore, people may be confronted by a wide range of private health insurance plan options. However, there is limited information about how people analyze private health insurance policies to protect their health in terms of benefit payouts as a result of illness or accident. Thus, the objective of this study is to provide a model to aid people in evaluating various plans and selecting the most appropriate one to provide the best healthcare environment. In this study, a hybrid fuzzy Multiple Criteria Decision Making (MCDM) method is suggested for the selection of health insurance plans. Because of the variety of insurance firms and the uncertainties associated with the various coverages they provide, q-level fuzzy set-based decision-making techniques have been chosen. In this study, the problem of choosing private health insurance was handled by considering a case study of evaluations of five alternative insurance companies made by expert decision makers in line with the determined criteria. After assessments by expert decision makers, policy choices were compared using the Q-Rung Orthopair Fuzzy (Q-ROF) sets Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and Q-ROF VIšeKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) methods. This is one of the first attempts to solve private health policy selection under imprecise information by applying Q-ROF TOPSIS and Q-ROF VIKOR methods. At the end of the case study, the experimental results are evaluated by sensitivity analysis to determine the robustness and reliability of the obtained results.
Relationship between Fraud auditing and Forensic accounting
(Springer, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Uzay, Saban; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The duties, responsibilities and expectations of accountants and auditors have become clearer today. A person's knowledge of accounting, auditing, law and modern technology may be required to find solutions to some disputes encountered in both private and business lives. This need arises in the areas that constitute the intersection of law and accounting, especially fraud auditing. This situation has led to the emergence of forensic accountancy / forensic auditorship, which is a separate recognized area of expertise. The aim of this study is to uncover the relationship between forensic accountancy or forensic consultancy or their areas of expertise with fraud and fraud auditing. Stakeholders in need of forensic accountants are also diverse. These may include Lawyers, police and law enforcement agencies, insurance companies, banks, courts, business world, government representatives and government legal entities.
Assessing the electricity production capacities of emerging markets for the sustainable investments
(IEEE, 2023) Aksoy, Tamer; Yüksel, Serhat; Dinçer, Hasan; Hacıoğlu, Ümit; Mikhaylov, Alexey; Muyeen, S. M.; Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
It is essential to supply the necessary electricity for both the increase in the quality of life of the citizens and the stable growth of the country’s economy. For countries to have energy independence, they need to increase their electricity generation capacity. However, all alternatives required to increase electrical capacity have both advantages and disadvantages. Within this scope, it is not easy for countries to make the right investment decisions. Therefore, a comprehensive analysis is needed to determine the right investment policy. The purpose of this study is to evaluate the electricity production capacities of emerging markets. A new fuzzy decision-making model has been constructed to find a solution for this situation. The groups for the electricity production capacities are examined by the extension of DEMATEL with Quantum Spherical fuzzy sets and golden ratio. In the following stage, emerging seven economies are ranked by using QSF TOPSIS technique. This situation helps to understand which of these countries are more successful in generating electricity capacity effectively. The main novelty is to define the most significant electricity generation alternatives by a novel model that integrates DEMATEL and TOPSIS with QSFSs and golden ratio. The results demonstrate that solar photovoltaic is the most optimal way to increase electricity capacity of the countries. Additionally, China is the most successful emerging country to generate electricity in an efficient way. Countries should take some actions to increase their solar energy investments. First, it would be appropriate to provide tax exemptions to solar energy investors so that the costs of these projects can be decreased. Additionally, investments in solar energy technologies need to be further increased.
Golden cut-oriented q-rung orthopair fuzzy decision-making approach to evaluation of renewable energy alternatives for microgeneration system investments
(Hindawi, 2022) Hacıoğlu, Ümit; Aksoy, Tamer; Hacıoğlu, Ümit; Aksoy, Tamer; Dinçer, Hasan; Aksoy, Tamer; Yüksel, Serhat; Hacıoğlu, Ümit; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This study aims to find an appropriate system for microgeneration energy investments and identify optimal renewable energy alternatives for the effectiveness of these projects. In this context, a model is constructed by multi stepwise weight assessment ratio analysis (M-SWARA) and technique for order preference by similarity to ideal solution (TOPSIS) with q-rung orthopair fuzzy sets (q-ROFSs) and golden cut. At the first stage, five different systems are weighted for the effectiveness of the microgeneration energy investments. Secondly, four different renewable energy alternatives are ranked regarding the performance of these projects. In addition, a comparative analysis is also implemented with intuitionistic fuzzy sets (IFSs) and Pythagorean fuzzy sets (PFSs). The findings are the same in all different fuzzy sets that demonstrates the reliability of the findings. It is determined that grid-connected with battery backup is the most important system choice. On the other hand, solar energy is the most appropriate alternative for microgeneration system investments. Grid-connected system should be implemented for the performance of the microgeneration projects. Hence, providing a sustainable access to the electricity can be possible. Sufficient amount of electricity may not be obtained from wind and solar energy because of the climate changes. In this process, grid-connected system can handle this problem effectively.

Aksoy, Tamer

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