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Article
Publication date: 7 April 2015

Gamze Ogcu Kaya and Omer Fahrettin Demirel

Accurate forecasting of intermittent demand is very important since parts with intermittent demand characteristics are very common. The purpose of this paper is to bring…

Abstract

Purpose

Accurate forecasting of intermittent demand is very important since parts with intermittent demand characteristics are very common. The purpose of this paper is to bring an easier way of handling the hard work of intermittent demand forecasting by using commonly used Excel spreadsheet and also performing parameter optimization.

Design/methodology/approach

Smoothing parameters of the forecasting methods are optimized dynamically by Excel Solver in order to achieve the best performance. Application is done on real data of Turkish Airlines’ spare parts comprising 262 weekly periods from January 2009 to December 2013. The data set are composed of 500 stock-keeping units, so there are 131,000 data points in total.

Findings

From the results of implementation, it is shown that using the optimum parameter values yields better performance for each of the methods.

Research limitations/implications

Although it is an intensive study, this research has some limitations. Since only real data are considered, this research is limited to the aviation industry.

Practical implications

This study guides market players by explaining the features of intermittent demand. With the help of the study, decision makers dealing with intermittent demand are capable of applying specialized intermittent demand forecasting methods.

Originality/value

The study brings simplicity to intermittent demand forecasting work by using commonly used spreadsheet software. The study is valuable for giving insights to market players dealing with items having intermittent demand characteristics, and it is one of the first study which is optimizing the smoothing parameters of the forecasting methods by using spreadsheet in the area of intermittent demand forecasting.

Details

Kybernetes, vol. 44 no. 4
Type: Research Article
ISSN: 0368-492X

Keywords

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Article
Publication date: 16 August 2013

Ali Turkyilmaz, Asil Oztekin, Selim Zaim and Omer Fahrettin Demirel

Previous researches have proven that customer satisfaction and loyalty are affected by complicated relationships and are challenging to European customer satisfaction…

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Abstract

Purpose

Previous researches have proven that customer satisfaction and loyalty are affected by complicated relationships and are challenging to European customer satisfaction index (ECSI) model. Existing approaches mostly limit their hypotheses to linear relationships, which hinder much information that would lead to better modeling and understanding the relationship between customer satisfaction and loyalty. The purpose of this paper is to reveal potential nonlinear and interaction effects that might be embedded in antecedents of ECSI by exemplifying it in Turkish telecommunications sector.

Design/methodology/approach

This papar has justified the validity and reliability of the ECSI model implementation in Turk Telekom Company. The path models are tested via conventional structural equation modeling (SEM) and using a novel method, i.e. universal structure modeling with Bayesian neural networks.

Findings

The findings of this study reveal that quality has the most important impact on customer satisfaction. The next important construct was found to be the company image. The relationship between customer expectation and customer satisfaction was revealed to be insignificant. This study reveals the fact that while using the ECSI model more attention must be paid to the consideration of potential nonlinear relationships that might be available among model constructs.

Originality/value

This research presents uniqueness in that it reveals significant nonlinear relationships between the model constructs of the ECSI model. Previous studies have identified purely linear relationships, which may not hold true in reality. However, in this study it is revealed that improving one determinant of customer satisfaction may not be as worthy as it is assumed to be in theory, which refers to a nonlinear relationship.

Details

Industrial Management & Data Systems, vol. 113 no. 7
Type: Research Article
ISSN: 0263-5577

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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…

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

Keywords

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