In today's working environments many people have a hard time to create a balance between work and personal life. Sustainable work environment policies that will ensure better work quality by giving people more time to research and a reasonable schedule have to be accepted. This research is unique in combining work life balance and organizational commitment. The motivation is that accountants work with an intense schedule and their commitment in work might be related to work life balance. The research includes a survey with the participation of 498 accountants working in Istanbul, Turkey. Based on the results the main hypothesis that there is a relationship between work life balance and organizational commitment is accepted. There are also differentiation analysis of work life balance and organizational commitment based on personal characteristics. In the research work life balance is explained with the variables, the effect of work to personal life, the effect of personal life to work, work life growth and the effect of working with husband/wife or other relative.

Energy industry is one of the most important elements in the development of countries. Energy dependence occurs when the energy produced in a country by using its own resources is unable to meet the consumption where the lacking amount needs to be imported. This might lead to significant effects in the current account of an economy. However in addition to non-renewable energy sources (such as natural gas, and oil), alternative production is available in Turkey (such as wind, solar, geothermal, biomass, and hydrogen) as well as projects to install nuclear plants. The population in Turkey on the other hand is unlikely to decrease even in the long term. In the Turkish economy, energy industry might affect the economic growth, trade deficit and population growth. This is proven by various studies explained in the summary of literature section of this paper. In this paper, energy consumption, population and trade deficit are analyzed in a data sample from a period of 1970 until 2014. The data is obtained from World Bank and Central Bank of Turkey. The relationship between energy consumption, population and current account deficit is analyzed by using Granger causality analysis, Augmented Dickey Fuller (ADF) Unit Roots Test", Vector Autoregression (VAR) and Vector Error Correction Models (VECM). As a result of the "Granger Causaility Analysis", it is determined that there is a two way relationship between energy consumption and trade deficit and one way relationship between population and trade deficit and between population and energy consumption. Therefore energy production strategies including the use of existing reserves and alternative energy sources are suggested for sustainable economic growth.

Global price movements have been affecting markets dramatically in recent years. The changes in exchange rates, interest rates, and liquidity directly affect market value of firms. These risks are called financial risks and typically affect financial institutions. Many methods are developed to compute these risks. This study has a panel data analysis on 7 banks listed on Istanbul Stock Exchange. The motivation of this study is to investigate the relationship between financial risks (interest rate risk, exchange rate risk and liquidity risk) and market value of these banks. Many tests are available in the research such as VIF, AR Roots, Lag Length Selection Criteria, Cross Section Dependence Test, Delta Test, Unit Root Tests, Model Selection Tests, Heteroscedasticity and Autocorrelation Tests. Based on the tests, two way fixed effects model is developed. The results reveal that financial risks explain 29% of all price movements of commercial banks. The model is statistically significant. There is a positive relationship between liquidity and market value and negative relationships between interest rate risk and market value, and exchange rate risk and market value. The results are also consistent with the literature. The research is unique for the Turkish Banking industry and therefore is important academically as well as for risk management practice. Results show that banks operating in Turkey don't properly manage financial risks. Macroeconomic dynamics and maturity mismatch problems in Turkey require great attention on financial risks. It is recommended that banks should operate with more risk management instruments such as financial derivatives and corporate risk management. Contribution/Originality:This study is one of the very few studies which have investigated the relationship between financial risks and market value of Turkish commercial banks. Most studies on financial risks have analyzed non-financial firms. And the studies on financial risks of financial firms primarily focus on profitability.

This study comparatively analyzes the EU insurance system and the Turkish insurance sector in light of the Solvency II regulation. Topics such as the foundation, certification, restructuring, supervision, and disclosure of insurance companies are also evaluated to determine the Turkish insurance industry's capacity to integrate with that of the EU. Regulations aim to constitute a risk-based capital adequacy model by establishing a relationship between the risks of insurance companies and their financial resources. This requires the adjustment and application of the companies' risk management rules and principles. An example of the standard method is presented to show the capital adequacy ratios of Turkish insurance companies from the perspective of harmonization with the EU single insurance market.

Small and medium sized enterprises (SMEs) have many benefits for the economy. They employ workforce, make investments, and pay taxes. Most of the time, they create innovative products that enhance competition. Therefore they can contribute to economy by providing innovative goods and services to the larger companies. However, they have short credit records and high risk as no concrete business is available. This kind of structure makes it difficult to finance projects if they don't have sufficient shareholders' equity. Bank loans are often not available, or they have high costs, bureaucracy and collateral requirements. Capital markets are also not accessible or provide low pricing for company stocks. Alternatives such as angel capital and crowd funding are available but they also have their limitations. This research has the goal to identify obstacles in SME financing and propose solutions in this field. A survey is made in Masko, an organized industrial zone in Ikitelli region, Istanbul, Turkey. The number of completed surveys are 416. There are information on sampling, scaling, reliability, factor analysis and regression analysis in the research. With the regression analysis the main hypothesis of the research: Solution Proposals for Financing of SMEs is being affected by other dimensions of the study. is accepted. The significant dependent variables that affect SME Financing are the frequency of using financial vehicles and Information on Financial Vehicles. A discussion section on research findings elaborates these results as well as some demographic variables such as gender, age, education, business operating period, having a finance department, obtaining loans and duration of loans. Some of the solution proposals available in the conclusion are lifelong learning and innovation, adjustments to the banking system, tax incentives, and transparency.