Issue 29

  Merve Vuslat AKSU; Soner TASLAK

Fourth Industrial Revolution and Digital Transformation of Small and Medium-Sized Enterprises (SMEs)

In this study, two main determinations in the management literature have been made, which focus on the future of SMEs in the concept of the fourth industrial revolution. The first finding is, that management researchers largely neglect the issue of how information transfer and information storage in organizational memory will be affected if Industry 4.0 technologies are adopted. On the one hand, talking about the internet of everything and making inferences that everything will turn into digital data, yet; on the other hand, it is seen that, the level of concrete suggestions on changes in organizations due to digital transformation or the result of this process is inadequate. The second finding is management research cannot go further than traditional methods, which will produce information about the fourth industrial revolution and its future returns, It has been observed that the methods and techniques that will model the adaptation of new technologies to the organizations and prediction of the results have not been adopted by organization researchers. In line with these findings, suggestions have been made for management researchers to gradually adapt their work disciplines to digital transformation; to understand the organizational change a technology-oriented industrial revolution will create. The purpose of this study is to understand how the Industry 4.0 transition of SMEs has been studies in management literature. Studies published on Scopus database have been reviewed and trends over time defined. Also, studies on SMEs Industry 4.0 transformation from other disciplines have been reviewed and compared with management literature. As a result, it has been determined that more research in information management can be done, simulation and modelling methods can also be used in management literature as in other disciplines.

  11 - 23

  Industry 4.0, SME, digital transformation, organizational change, organizational knowledge, simulation

  Halil Savas; Nazan Ozdemir Ozturk

Variables affecting fashion purchasing behaviour: A study of Turkish and German adolescents in Hamburg

The aim of the study is to understand the purchasing behavior of Turkish and German adolescents in Germany between the ages of 13 and 19 at different socio-economic levels and to uncover their different and common behaviors. In this context, data from a total of 174 young people, 85 German and 89 Turkish, living in Hamburg, were collected in a faceto- face survey. An independent group t-test was used in the analysis of the data. According to the results of the study, there were no statistically significant differences in the clothing purchasing behavior of young Turkish and German people according to gender and nationality. Considering these results, it is important for fashion/clothing companies to develop marketing and promotion strategies that are suitable for global consumer behavior, regardless of gender and nationality.

  24 - 36

  Clothing Purchasing Behavior, Adolescent Consumers, Textiles, Internationalization, Clothing Motivation

  Sadik Amber

A General Evaluation of the Religious Life in the Mughal Society

The Mughal empire is an empire that was founded by Babur Shah, a charismatic and versatile historical leader due to the roles he took on and his actions, and occupied the history scene for 332 years, broke new ground and made serious contributions to the transfer of a Turkish civilization to these lands. The Mughals are a Turkish empire that was founded in a geography with different religions and cultures, gave importance to religious tolerance as much as they could, and put forward the understanding of secularism centuries ago, living in the same period as the Safavids and the Ottomans. These three empires established by the Turks have shaped world politics for a long time and had a say in the fate of the world. While the Ottoman and Mughal empires were Sunni, the Safavids were affiliated with Shiism. The Mughals generally acted with tolerance in religious matters. However, in some periods, conflicts between races and religions arose and the problems were never completely eliminated. While most of the Mughal sultans were Sunni, there were some who were close to Shiism. The religious structure that Ekber Shah established under the name Dîn-i İlâhî did not last long due to the opposition of some scholars and other reasons. The religious understandings of Awrangzib and Eber Shah are contradictory to each other. While Akbar Shah defended a secular understanding, Awrangzib tried to live the religion of Islam himself and made an effort to live in his society. Many studies on the Mughals have been made and continue to be done by many researchers from South Asia, the Islamic world and the West. The aim of the study is to raise awareness by analyzing the religious life of the Mughals, who have common aspects with the Turks of Turkey in terms of origin and religion, and to evaluate whether the religious understanding of the Mughals can contribute to the belief structure of Turkey. In the study, a literature review was made by using secondary data.

  37 - 47

  Babur Shah, Mughal Empire, Akbar Shah, Imam-I Rabbani, Religious life in the Mughals.

  Ozlem TASTEPE; Mustafa SOBA

Content Marketing in Theoretical Framework and A Review of Their Examples

Content marketing has become a subject that attracts the attention of both marketers and researchers in recent years, with the spread of digital communication and social networks depending on the changes in communication technologies. Content marketing practices are very important especially for businesses that are trying to exist in the market today. Business-to-business content marketing is perceived as a tool for businesses to achieve a reliable brand status and maintain brand success through text, images, videos, graphics, and value-added content. Brand-related content should be up-todate and should be presented in a useful, relevant, interesting and timely manner. Content prepared with these features in mind, creates value according to consumers' own values and can increase the possibility of consumers to purchase goods and services because they are designed in a remarkable way. In this context, the subject of content marketing has been discussed in the theoretical framework in the study, and it is aimed to contribute to the literature by giving information about the purposes of content marketing, the tools used in content marketing and the examples of content marketing of brands by mentioning the importance of content marketing today.

  48 - 55

  Content, Content Marketing, Social Media, Communication Technologies

  Zeynep HOBEL

Taxation In Digitalized Economy

Globalization accelerating with technological progress, has opened the doors of a total change in the vital area. This gap has reflections in many fields, especially in social, cultural, political, diplomatic and economic fields. The theoretical equivalent of the reflection of change in the economic field can be expressed as the concept of "digital economy", where digital and economy meet under the same roof. It can be said that the concept was first used by Japanese scientists during the recession in the 1990s in Japan, and then it was brought to the western world with the Digital Economy book published by Don Tapscott in 1995.

The digital economy is the global economic activity led by Information and Communication Technology (ICT). Therefore, as an element of digital development, the digital economy does not offer equal opportunities for individuals and countries that have adapted compared to individuals and countries that have not adapted to digital transformation. Naturally, in addition to the problems in the current economic system, new problems arising from the system have emerged in the transition to the digital economic system. The main of these problems in the digital economic system is experienced in the field of taxation. Although the digitalization of the economy enables easy, fast and cheap access to services and products; It is also open to some negativities that may lead to uncertainty and unfair competition in international taxation. In order to prevent possible negative reflections in taxation in the digital economy, there is a need for a global tax reform on a fair basis in the international arena. To meet this need, some international organizations, especially the OECD, are working to create a consensus on how value should be defined and taxed in the digital economy.

In the study, a general information about the digital economy was given and information was given about the practices of international organizations in this context. In the following parts of the study, taxation in the digital economy has been summarized in its current form in the example of country practices, and it has been tried to develop fair and applicable policy proposals in the digital economy in the national and global context.

  56 - 64

  Digital Economy, Tax, OECD.