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Book part
Publication date: 16 June 2021

Mohamed M. Sraieb and Ahmet Akin

We investigate the relationship between gender diversity on corporate boards and environmental performances of firms. Our central focus is the extent to which a country's economic…

Abstract

We investigate the relationship between gender diversity on corporate boards and environmental performances of firms. Our central focus is the extent to which a country's economic status (developed, developing) can shape such a relationship. We find evidence that gender diversity is positively correlated to environmental performances of firms. Interestingly, this correlation is not only stronger in developing countries but also increasing in gender diversity. These findings have considerable importance in terms of policy.

Promotion of gender diversity in developing countries, where abatement costs are the lowest, would improve global environmental quality in a cost-effective way. This is best achieved through building institutions and strengthening them. The benefits of such policy go beyond developing countries frontiers, particularly when global environmental problems (pollution, global warming, ozone layer depletion, loss of biodiversity, etc.) are concerned. These benefits can be a leverage for an efficient implementation of the United Nations Sustainable Development Goals (UN-SDGs) both as gender diversity stands as a goal by itself and also because it facilitates achieving other environmental-related SDGs.

Details

The Emerald Handbook of Women and Entrepreneurship in Developing Economies
Type: Book
ISBN: 978-1-80071-327-7

Keywords

Content available
Book part
Publication date: 16 June 2021

Abstract

Details

The Emerald Handbook of Women and Entrepreneurship in Developing Economies
Type: Book
ISBN: 978-1-80071-327-7

Book part
Publication date: 16 June 2021

Shahamak Rezaei, Jizhen Li, Shayegheh Ashourizadeh, Veland Ramadani and Shqipe Gërguri-Rashiti

Women Entrepreneurship has received increasing attention over the past decade. In particular, a new area dealing with women entrepreneurs in the developing societies. The aim of…

Abstract

Women Entrepreneurship has received increasing attention over the past decade. In particular, a new area dealing with women entrepreneurs in the developing societies. The aim of this study is how is women entrepreneurship in developing economies? More specifically, we are excavating various questions at the individual and institutional level. The results of this study contribute to understanding the importance of the context on women entrepreneurs’ activities. Additionally, it systematically provides a comprehensive framework at multilevel analyses to cover all aspects of women entrepreneurship in developing countries. Ultimately, knowing women entrepreneurship in developing countries helps policymakers provide a firm ground for self-employment of women.

Details

The Emerald Handbook of Women and Entrepreneurship in Developing Economies
Type: Book
ISBN: 978-1-80071-327-7

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Article
Publication date: 11 April 2016

Ahmet Suayb Gundogdu

This paper aims to propose a new Islamic trade finance framework for Islamic financial institution (FIs) to support exports in Organisation of Islamic Co-operation (OIC) countries.

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Abstract

Purpose

This paper aims to propose a new Islamic trade finance framework for Islamic financial institution (FIs) to support exports in Organisation of Islamic Co-operation (OIC) countries.

Design Methodology Approach:

This paper introduces and proposes the recently developed Islamic finance methods of the supplier financing Wakala agreement, restricted Mudaraba and award-winning Export Credit Agency (ECA) export finance structures from the aspects of Shari’ah compliance, efficiency, simplicity for traders and risk management. This paper uses the approach of critical realism. The three-stratum approach is appropriate for Islamic product development, where the real, the actual and the empirical can be observed.

Findings:

The author argues that the ECA export financing structures, or restricted Mudaraba if preferred, with an embedded supplier financing Wakala agreement can pave the way for Islamic FIs to support exporting companies. It is also concluded that development and support of the Takaful industry are vital for the success of Islamic export financing schemes because of its role in risk management.

Originality Value:

Although very active in import financing with standard Murabaha contracts, Islamic FIs are still not able to meet the need for financing the expanding exports of OIC countries. Because of the difficulty in developing products that are both efficient and Shari’ah-compliant, export financing is the most controversial issue for the Islamic trade finance industry. Existing or proposed export finance products are heavily criticised by concerned Muslims, as they include bill discounting, akin to factoring in conventional finance. This paper introduces methods aimed at overcoming the inadequacy of existing structures.

Details

Journal of Islamic Accounting and Business Research, vol. 7 no. 2
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 1 January 2003

Ahmet Aktas, A. Akin Aksu and Beykan çizel

Tourism movements are increasingly of interest as economic, social and cultural events, which annually, and on a country basis make one destination more popular than another…

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Abstract

Tourism movements are increasingly of interest as economic, social and cultural events, which annually, and on a country basis make one destination more popular than another. Additionally, tourism is an important factor for establishing international peace, cultural and trade activities between human beings, increasing employment, furthering interaction between communities and bringing financial support to economies. In the tourism sphere, competing countries are trying to cope with each other by mentioning and emphasizing their differences. In this context, using the tourist supply in an efficient and productive way will increase the level of tourism support to countries and to regions on a large scale. In order to reach this aim, analysing and examining the differences in tourist demand in certain periods have key importance. The aim of this research is to examine the profiles and expectations of tourists coming to the Antalya Region of Turkey.

Details

Tourism Review, vol. 58 no. 1
Type: Research Article
ISSN: 1660-5373

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Article
Publication date: 18 June 2019

Rifat Kamasak, Mustafa Ozbilgin, Sibel Baykut and Meltem Yavuz

Treatment of intersectionality in empirical studies has predominantly engaged with individual categories of difference. The purpose of this paper is to demonstrate that there is…

Abstract

Purpose

Treatment of intersectionality in empirical studies has predominantly engaged with individual categories of difference. The purpose of this paper is to demonstrate that there is utility in exploring intersectionality at the intersection of individual and institutional levels. As such the authors move beyond the polarised take on intersections as either individual or institutional phenomenon and tackle intersectionality as a relational phenomenon that gains meaning at the encounter of individuals and institutions in context. Therefore, the authors explicate how intersectionality features as forms of solidarity and hostility in work environments. As such the authors posit that not only individuals but also the institutions should change if inclusion is aimed at societal and organisational levels.

Design/methodology/approach

A thematic analysis on qualitative interview data of a purposive- and snowball-selected sample of 11 lesbian, gay, bisexual, transgender and queer working adults in Turkey was used.

Findings

This paper finds evidence to support the existence of a multidimensional model of intersectionality, where conflicting and complementary individual and institutional intersections create four intersectional typologies in the form of intersectional hostility, intersectional struggle, intersectional adjustment and intersectional solidarity.

Originality/value

The extant literature offers rich insights into individual intersectionality but sheds very little light on institutional intersectionality and its interaction with individual intersectionality. This paper attempts to fill in this gap by investigating intersectional encounters as interactions between the individual and institutional intersections.

Details

Journal of Organizational Change Management, vol. 33 no. 3
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 1 December 2001

Ahmet Aktas, A. Akin Aksu, Rüya Ehtíyar and Ali Cengíz

With the increase in competition in the hospitality sector, manpower has become an increasingly important factor. The labour‐intensive aspect of the tourism sector has put…

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Abstract

With the increase in competition in the hospitality sector, manpower has become an increasingly important factor. The labour‐intensive aspect of the tourism sector has put pressure on all entrepreneurs to act according to the needs and expectations of internal customers (personnel) and external customers (customers, suppliers). This paper studies personnel policies, recruitment methods and resources, future developments and the reasons for job changes for sample hotels in the Antalya Region in Turkey. A questionnaire was designed for all four‐ and five‐star hotels and first‐class holiday villages which were open during the winter period (January‐March 1999). For the questionnaire evaluation the bio‐medical data process was used. Recruitment methods, popular departments of sample hotels, most‐needed qualifications for personnel, training methods and changes in qualifications and in departments over the next five years, etc. are all discussed in this paper.

Details

Managerial Auditing Journal, vol. 16 no. 9
Type: Research Article
ISSN: 0268-6902

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Abstract

Details

A Modern Perspective of Islamic Economics and Finance
Type: Book
ISBN: 978-1-78973-137-8

Abstract

Details

A Modern Perspective of Islamic Economics and Finance
Type: Book
ISBN: 978-1-78973-137-8

Book part
Publication date: 10 February 2020

Seval Kardeş Selimoğlu and Mehtap Altunel

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral…

Abstract

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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