/library/oar/handle/123456789/109781 Sat, 27 Dec 2025 22:32:55 GMT 2025-12-27T22:32:55Z /library/oar/handle/123456789/110448 Title: A conceptual approach to exploring board effect on CSR responsiveness Authors: Zhang, Pingying; Kakabadse, Nada Abstract: 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. Thu, 01 Dec 2022 00:00:00 GMT /library/oar/handle/123456789/110448 2022-12-01T00:00:00Z /library/oar/handle/123456789/110447 Title: The nexus between urbanization, renewable energy, financial development, and economic growth : evidence from Turkey Authors: Vurur, N. Serap Abstract: AIMS: This study aims to analyze the relationship between renewable energy production and financial development, urbanization, and economic growth in the 1980-2020 period of the Turkish economy, which draws attention to its high growth rate.; METHODOLOGY: To determine the relationship between financial development, economic growth, urbanization, and renewable Energy, ARDL cointegration analysis, cointegration regression models, and Toda Yamamoto causality analysis will be applied using 1980-2020 period data.; RESULTS/FINDINGS: The ARDL boundary test shows a long-run relationship between financial development, economic growth, urbanization, and energy consumption under structural breaks. According to the cointegration regression model results, renewable energy production is determined by financial development and per capita GDP. Toda Yamamoto causality analysis shows the existence of causality running from financial development, per capita GDP, and urbanization variables to renewable energy production. The results reveal that in determining Turkey long-term energy demand projections and strategies of Turkey's, it is necessary to consider both the impact of financial development and economic growth and the supply of energy needs with sustainable resources by minimizing foreign dependency.; ORIGINALITY AND PRACTICAL IMPLICATIONS: According to the government's estimates, electricity consumption is expected to reach 370 TWh in 2025 and 591 TWh in 2040. These developments reveal the importance of energy consumption in the Turkish economy and make it necessary to investigate the factors affecting energy production. Thu, 01 Dec 2022 00:00:00 GMT /library/oar/handle/123456789/110447 2022-12-01T00:00:00Z /library/oar/handle/123456789/110446 Title: Estimating financial failure in businesses using artificial neural networks : Turkish manufacturing industry model study Authors: Kantar, Lokman; Ayrancı, Ayşegül Ertuğrul Abstract: 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. Thu, 01 Dec 2022 00:00:00 GMT /library/oar/handle/123456789/110446 2022-12-01T00:00:00Z /library/oar/handle/123456789/110364 Title: Cyber attack against E-Albania and its social, economic and strategic effects Authors: Biberaj, Aleksander; Sheme, Enida; Rakipi, Alban; Xhaferllari, Sonila; Kushe, Renalda; Alinci, Mirjeta Abstract: PURPOSE: During last years, even because of pandemic situation caused by covid-19 virus, in Albania most of governmental public services for citizens, businesses and other customers were offered in an electronic way by creating a national database (e-Albania), offering more than 2200 services. As this electronic system was newly implemented, time after time it was attacked from hackers in different sectors of services, causing the interruption of service for hours, downloading all the confidential information and publishing them. After several partial attacks, in July 2022 came the general attack of the whole system, which black out the system and services for several days. Cyber actors - identifying as “HomeLand Justice” - launched a destructive cyber-attack against e-Albania which rendered websites and services unavailable. An investigation indicates cyber actors acquired initial access to the victim’s network approximately 14 months before launching the destructive cyber-attack, which included a ransomware-style file encryptor and disk wiping malware. The actors maintained continuous network access for approximately a year, periodically accessing and exfiltrating e-mail content. From late July to mid-August 2022, social media accounts associated with HomeLand Justice demonstrated a repeated pattern of advertising Albanian Government information for release, posting a poll asking respondents to select the government information to be released by HomeLand Justice, and then releasing that information - either in a .zip file or a video of a screen recording with the documents shown. This cyber-attack creates social problems, economical loss and influenced negatively in the reputation of e-Albania and damage as well strategically the country and development of this sector in the future.; METHODOLOGY: We have monitored the system and the attack, and we continue to do this. We analyze and synthesis the data collected, to come to conclusions and recommendations needed for the future. All the data which we have used are open for public, and mostly are primary data. The research method combines both quantitative and qualitative methods, but it is closer with qualitative method, as far as there in not enough data for using e pure quantitative analysis. We have used mostly the descriptive method.; RESULTS/FINDINGS: Improving essentially the cyber infrastructure to avoid in the future such attacks with high social, economic and strategical cost.; CONCLUSIONS: In the institution there was not a team for Cyber Security Monitoring the system, so called SOC (Security Operation Center), who controls in the real time all the logins. It was missing as well so called “Identifying Behavior”. There was not e separation of active directory, in physic machines and virtual machines, they were altogether. As the administrator had Full Right Privilege, the hacker doesn’t need to create a Privilege Escalation Vertical, so he easily took all the right of Admin.; ORIGINALITY AND PRACTICAL IMPLICATIONS: The paper is original; it has not been previously published and it is not under consideration by any other publisher. The originality of the method stands in the fact that it is the first case in the world in information age, that a country (a whole electronic system, e-Albania), face a such complex, well organized and hard cyber-attack, which collapse the system for several days. All the data are authentic ones. Thu, 01 Dec 2022 00:00:00 GMT /library/oar/handle/123456789/110364 2022-12-01T00:00:00Z