The future of the world is a topic that continues to generate debate and intrigue across generations, due to uncertainties and evolving concerns. As the industrial revolution, technological advancements, and urbanization have progressed, numerous challenges have arisen. Environmental pollution, income inequality at national and international levels, wars, and social conflicts all serve to underscore the significance of addressing future expectations. As a result, environmental, social, and economic sustainability has emerged as a pressing issue. In response, various economic and political calls have stressed the importance of sustainability. This study examines the relationship between sustainability and quality costs using a case example and explores a long-term benefit-cost analysis. It is suggested that, although quality costs may be higher in the short term, they yield greater benefits in the long run, thereby contributing to sustainable development.

This study aimed to evaluate citizen satisfaction with e-Government (eGov) services in Turkey amid the COVID-19 pandemic and identify the key factors influencing satisfaction levels. Data were collected from a random sample of 396 citizens residing in Usak, Turkey, who utilized eGov services throughout the crisis. Factor analysis and multiple linear regression methods were employed to examine the gathered data. The results revealed that the performance of eGov services and citizens' trust in the government were significant predictors of satisfaction with eGov services in the context of a pandemic. These findings offer valuable insights into enhancing eGov implementation in Turkey and suggest potentially beneficial strategies for nations with similar eGov infrastructures and socio-economic development. The broader implications of these findings for both practical applications and future research are subsequently explored in this study.

Managerial proficiency, a multifaceted construct, encompasses numerous attributes and is thought to be augmented by experience. Despite the inherent complexities of management roles, susceptibility to manipulation poses a significant challenge to organizational success. The cultural context in which a manager operates may exert either a positive or negative influence on this vulnerability, highlighting the need for comprehensive examination. However, the existing theoretical basis for addressing this issue remains underdeveloped. The present study seeks to identify the areas most susceptible to manipulation, thereby recognizing potential risks for managers and suggesting strategies for mitigation. A qualitative research approach was employed, with semi-structured interviews conducted and subjected to exploratory factor analysis. Findings from this investigation uncovered a multitude of domains in which managers could be misled. The outcomes of this research are expected to provide valuable insights for managerial practitioners and contribute to the broader field of management studies.

The burgeoning Metaverse represents an unprecedented technology frontier that is poised to redefine our financial, societal, and cultural paradigms. This research introduces a new economic term, Metanomics, to the academic discourse by conceptualizing an economic structure in which the virtual needs of humans and virtual entities are met in virtual universes, production, distribution and finance processes are designed for this purpose and interact with the real universe. A profound examination of the potential sectoral, macroeconomic, and financial repercussions of Metanomics has been carried out. Expected improvements in sectors like education, healthcare, and tourism include increased productivity, emergence of new job roles, cost efficiencies, and heightened profitability. On the macroeconomic front, an escalation in total factor productivity, employment opportunities, and growth rates is anticipated. The unique aspect of this system pertains to its potential influence on the financial landscape. Novel financial institutions wielding innovative financial instruments are forecasted to emerge in the Metaverse. Consequently, a new arena of financial transactions linking the virtual and real-world economies is predicted to emerge, causing an expansion of the financial transaction volume in the real world. These transactions, primarily facilitated by cryptocurrencies, will contribute to an accelerated globalization process. Therefore, this research endeavours to forecast the ways the Metaverse might reshape future financial systems, predict the repercussions of these interplays on the global economy, delineate potential risks and opportunities, and propose relevant policy recommendations.

Objective: This study aims to investigate the significance of health insurance in the context of India's growing population, with a particular focus on Uttar Pradesh, the country's most populous state. By examining various factors, such as the cost of health insurance in relation to its perceived benefits, the study seeks to understand the drivers behind health insurance uptake in the state. The importance of health insurance is underscored by the high cost of quality healthcare and the prevalent lack of awareness regarding its benefits. This paper emphasizes the need for health insurance and explores the reasons behind individuals' reluctance to prioritize its benefits over short-term gains.

Methods: A mixed-methods approach was employed in this study. Quantitative data was collected to gauge the impact of cost on health insurance adoption and to assess how an individual's income influences their perception of health insurance. Surveys using Google Forms were administered in urban areas to obtain numerical data reflecting the general population's views on the current situation and their willingness to purchase health insurance. The sample comprised 402 respondents from Uttar Pradesh, representing diverse age groups, social backgrounds, and income levels. Data from the National Family Health Survey and the National Sample Survey Office were used as reference points to determine the prevalence of insurance uptake and to evaluate the representativeness of the sample.

Results: The findings suggest that the cost factor, specifically the cost of health insurance premiums and the long-term returns they offer, remains the primary determinant of health insurance adoption.

Practical Implications: This research underscores the importance of health insurance in the Indian society and identifies the factors influencing individuals' decisions to purchase a policy. Furthermore, the study proposes that making health insurance more affordable and raising awareness among the population could address the issue of low uptake. Consequently, this work aims to heighten awareness of health insurance's importance among Uttar Pradesh residents and recommend that policy makers implement strategies to make it more accessible, thereby influencing public behavior.

In recent years, advances in digital technology have rapidly permeated various business sectors and functions, leading to the digital transformation of numerous traditional paper-based accounting processes. Consequently, e-accounting practices such as e-invoicing, e-archiving, and e-bookkeeping have become increasingly widespread. Although e-accounting applications offer advantages such as cost and time savings, increased efficiency, and reliable data storage, there remain significant obstacles to their adoption. This study investigates the primary limitations hindering the use of e-accounting practices by surveying 100 practicing accountants in Istanbul, Turkey, in 2023. The findings reveal that the primary obstacles perceived by the accountants are an inadequate infrastructure and a lack of qualified personnel. Compared with previous studies on the topic, the sample frame in the present research comprises a wealthier, stronger, and more populous province. However, the results suggest that accountants in different provinces with varying levels of industrialization hold similar views regarding the drawbacks of e-accounting applications. Consequently, nationwide efforts to address infrastructure limitations and skills gaps are crucial for overcoming barriers to e-accounting adoption. By addressing these challenges, Turkish accountants and businesses can fully harness the benefits of digital technology.

The Aftalion methodology of economic crisis theory presents a complex and comprehensive understanding of economic crises, the exploration of which is riddled with nuanced considerations and varied perspectives. Primarily, it emphasizes the counterintuitive reality that the precursor to a crisis can be a period of prosperity, a concept that often remains overshadowed by a multitude of economic factors, including price evolutions and various defining economic junctures. Certain theories postulate that this initial phase of prosperity, paradoxically, sows the seeds for an impending crisis, a proposition that invites ample debate and necessitates further empirical validation. Theories focusing solely on the cost of production elements also come under scrutiny in the context of the Aftalion methodology. The theory recognizes the consequential roles of financial market fluctuations, particularly those pertaining to the stock market, alongside the influential forces of monetary and capitalist markets. Further, the state of employment significantly contributes to the shaping of economic conditions, underscoring the necessity of examining these factors in understanding crises. Finally, the methodology posits that variations in the discount rate could be pivotal triggers for economic crises, an assertion that calls for comprehensive investigation. The Aftalion methodology thus provides an exhaustive framework to examine economic crises, inviting scholars and practitioners alike to delve deeper into these mechanisms and their implications.

This investigation elucidates the correlation between membership in a Free Trade Agreement (FTA) and the degree of financial integration among Central European Free Trade Agreement (CEFTA) countries. A particular emphasis is placed on discerning whether CEFTA affiliation enhances financial integration. A comprehensive panel data analysis spanning two decades (2000-2020) is implemented, incorporating cross-sectional and time-series data. The influence of various determinants on financial integration is quantified through an Estimated Generalized Least Squares (EGLS) panel regression model, integrating panel-corrected standard errors. The findings consistently reveal that CEFTA membership bolsters financial integration. Moreover, the study substantiates that control variables such as inflation rate, market size, and corporate tax rate, incorporated in the regression model, significantly contribute to the variance of financial integration at a minimum 5% significance level. Conversely, trade openness demonstrated a positive, albeit statistically insignificant, effect. Empirical evidence suggests that CEFTA affiliation positively impacts financial integration, underscoring the necessity for more profound regional economic amalgamation. The significance of these findings can be observed in two dimensions: the contribution to existing literature on CEFTA region trade integration, and the broader discourse on financial integration. Insight gleaned from these findings recommends that CEFTA members should intensify mutual trade integration and diminish trade barriers to foster comparative advantages.

Corporate social responsibility (CSR) has increasingly gained importance in the globalized business world. CSR is crucial for long-term corporate sustainability and tackling large-scale issues including resource constraints and climate change. Today's competitive landscape prompts firms to differentiate through CSR initiatives while protecting profit margins. Consequently, CSR becomes pivotal for investors and other stakeholders. Previous research indicates firms with robust corporate governance exhibit enhanced CSR relative to peers. Multiple studies also link superior financial performance to socially conscientious firms. The current study aimed to comparatively analyze CSR perceptions between organizations listed under Turkey's Corporate Governance and BIST 100 stock exchange indexes. Analytical procedures were employed to evaluate 108 unique annual reports from both indexes published between 2015-2020. Results suggest that firms with governance guidelines in place adopt a more comprehensive CSR-oriented strategic profile than counterparts solely governed by national commercial regulations. Specifically, organizations subjected to additional listing prerequisites communicated CSR values through a more embedded framework attentive to economic, environmental and social dimensions of activity. In contrast, reportage from the BIST 100 frequently portrayed CSR as ancillary public relations with inadequate consideration for stakeholder interests or long-term impacts. This evaluation offers insight for policymakers seeking to stimulate CSR culture through strengthened compliance directives.

Developments in Blockchain technology and their increasing adoption have prompted examination of intersections with organizational internal control systems. Technological solutions leveraging blockchain reportedly enhance operational effectiveness and efficiency, core internal control objectives. Such improvements could increase financial and non-financial reporting reliability and facilitate regulatory compliance. The Committee of Sponsoring Organizations' (COSO) internal control framework provides a systematic methodology for designing and implementing effective controls utilizing blockchain technologies. Within the COSO 2013 framework's context, this study aims to identify risks that may arise from blockchain technology integration into financial reporting processes and outline corresponding control formulations. Specific focal points involve risk evaluation associated with blockchain technology adoption and control implementation proposals addressing identified issues. If properly designed, controls may optimize blockchain technology capabilities for transparent, accountable, and sustainable value generation. This initial examination offers strategic guidance on evidence-based advancement of business-community symbiosis locally and globally through continuous policy evolution. Regional contextualization and adaptability to emerging complexities will determine durability of theoretical edifices established.

Our aim is to design a conceptual model illustrating the impact of corporate boards on corporate social responsibility (CSR). Scholars and researchers from various disciplines have all pointed out the increasing importance of CSR as a corporate strategy, and the question of how to manage the corporate attention allocation to CSR issues has shown its values in the field of CSR and corporate governance. The paper first presents the argument of applying a four-category variable, CSR responsiveness, to measure CSR: non-action, symbolic action, compliance, and proactivity. We believe corporate boards influence CSR responsiveness both directly and indirectly. Directly, active board involvement in performing control, strategy, and service tasks could enhance CSR responsiveness. Indirectly, through board attention structures supported by the attention-based view, we have detailed the impact of the boards of directors on attention allocation. They include the characteristics of directors, the communication style of CSR issues, and external and internal environmental forces. We also discuss the implication of the model to conclude.

Businesses need to be financially successful to achieve sustainable growth and maximise firm value. The financial failure of businesses is a situation that is carefully monitored by business managers, shareholders of the business, financial institutions that lend to the business, and the government. For this reason, in this study, the financial failure of 153 manufacturing companies operating in Turkey and traded on Borsa Istanbul has been tried to be estimated. In the research, the annual financial statements between the years 2009-2021 were used and artificial neural networks were preferred as the estimation method. Altman's Z score was used to define financial failure. In the artificial neural network model, 13 financial ratios were used as input variables. As the output variable, the firms that were below the value of 1.81 calculated as the Z score by Altman were considered unsuccessful, and the unsuccessful firms were assigned a value of 1 and the others a value of 0. This dummy variable consisting of 0 and 1 values is accepted as the output variable. According to the findings of the study, 1427 of 1631 observations that were initially considered to be financial failures were correctly estimated and a very high success rate of 87.49% was achieved. The findings will provide an important advantage to businesses and all stakeholders in terms of determining the causes of financial failure in advance.

Stock prices reflect the future for investors. Profit and profitability ratios are considered as the data of the enterprises’ past. Accordingly, whether investors make investments decisions regarding profit and profitability factors and they cause the changes in stock prices are crucial issues to be examined. The aim of the study is to investigate the causality between several profitability factors and the change in the prices of banking stocks by performing the Emirmahmutoğlu & Köse (2011) bootstrap causality test on the quarterly data obtained from six commercial banks in Turkey over the period 2010: Q1 – 2020: Q4. The findings of the study reveal that especially the earnings per share figures account for the changes in the stock price of the banks. Nonetheless, such a causal relationship can be detected for neither return on assets nor return on equity.

The article discusses the development of school and pedagogical thought in Nakhchivan before and during autonomy. It has been established that, in Nakhchivan, which is an integral part of Azerbaijan, they always pay special attention to education and also take care of it. Studies show that before gaining autonomy in Nakhchivan, new types of urban and emergency educational institutions were created. It should be noted that, the enlightenment movements, science and education, the highest peak of the early twentieth century. During this period, an extensive network of the Nakhchivan education system was created and our people were involved in education. As a result, all the enlightenment captured in this period in Nakhchivan rose to the very high level achieved great success in science and education. Teachers in the social and economic recovery of the country of Nakhchivan stubborn struggle against the old educational system for the reconstruction of old schools. It is still not effective. The old form of training and education in the synopsis took the first steps towards a new one. Progressive changes in education in the development of Nakhichevan enlightening ideas and gave an impetus to the formation of a local educated class. At that time, the achievements of education and culture made basis for future success.

The article reflects the views of O.F. Nemanzadeh on the problem of education, on teacher’s profession the effective organization of the learning process. The great writer's attitude to enlightenment and education was brought to the fore. It was noted that O.F. Nemanzadeh worked as a teacher in many places, enlightening children and youth by teaching of secular knowledge. He opened schools in Sheki and Shamakhi, where he taught pedagogical skills and was engaged in school management. The article also noted that the school opened by Seyid Azim Shirvani in Shamakhi became the first school of new style. Therefore, the school that O.F. Nemanzade opened is considered the first new school that advanced according to its own methods and rules. The article also talks about the teaching activity of the great educator, intellectual O.F. Nemanzade in Shamakhi. Both in the schools he opened and, in the articles, he wrote O.F. Nemanzadeh showed that knowledge should be given to children not only during classes, but also at home. He spoke about the considerable usefulness of lessons for children, about their role in the development of knowledge and skills. There are significant differences between children studying at school and those studying at madrassas (religious school), since schoolchildren constantly exchange questions with those who study at madrassas. O.F. Nemanzade went to Ganja for treatment and couldn’t keep himself away of informing the reader about the current situation there. He talked about the fact that the situation in Ganja has been divided into two parts - the old and modern period. The article also draws attention to O.F. Nemanzadeh’s views on the teacher, how to be a real, professional teacher, and the role of the teacher in the development of human society. The great writer brought to the fore the problem of education in Sheki, Ganja, Baku and its difficulties, and the attitude to the field of education was elaborated in biographical sequence.