Purpose The purpose of this paper is to analyze the conformity of the impact of corporate finance decisions on market value with the basic theoretical approaches in the two emerging economies, which show great similarities in terms of the economic structures, and to examine the results obtained by determining how these decisions affect market value comparatively. Design/methodology/approach In this study, the effect of corporate finance decisions on market value is tested empirically with panel data analysis method by using data of 274 real sector firms traded in BIST and 249 firms in BOVESPA industry index, between 2010 and 2014. Findings The analysis results show that the increase in the borrowing level of firms operating in both countries reduces the market value; the increase in the level of profitability in the firms has a positive effect on the market value. In addition, it is possible to say that the effect is different in terms of investment decisions for Turkish and Brazilian firms. Research limitations/implications The limitations of the study are that the non-financial sectors between 2010 and 2014 in Turkey and Brazil including the company data, and the companies with missing years are removed from the data set. The findings show that more effective and balanced management of the variables by the financial manager affects these rates and have an impact on increasing the market value. Originality/value In this study, a fundamental subject in finance is addressed by analytical methodology and comparative tests for countries are conducted.

The purpose of this study was to determine nutritional status and its influence on their quality of life in Alzheimer's disease (AD) patients with Mini Nutritional Assessment (MNA) and anthropometric measurements. This study was conducted with 57 Alzheimer type dementia patients between the ages of 52 and 89 who live in nursing homes in Ankara/Turkey. In this study, it was found that the 57.9% of the AD patients were at risk of malnutrition, and that 19.3% were malnourished. Malnutrition risk rises as the length of stay increases (p< .05). A significant correlation between body weight and quality of life as well as one between calf circumference and quality of life was detected (p< .05). In this study, nutrient intake among aged individuals with AD was found unbalanced; a statistically significant correlation between energy / nutrient intake and quality of life also was not detected.

Purpose In integrated reporting, financial and non-financial performance is presented interactively, as the value creation abilities of corporations are shaped via capitals, the importance of the topic increases day by day. In addition to this, differentiation of importance of basic and sub-dimensions representing capitals between institutions leads to questions on which weight these should take place. From this point, this paper aims to develop capitals in integrated reporting and to weight the indicators representing them. Design/methodology/approach In this study, first, to ensure that each component of capital is included in integrated reporting, governance capital has been added to capitals, which are identified in the international integrated reporting framework (the framework). Then, weights of each capital dimension and indicators within these dimensions have been determined in a banking sector example with the entropy method. Findings Including the 2014-2017 period, an efficient weight assessment approach with the entropy method has been presented and it was observed that the most weighted element is the intellectual capital. Research limitations/implications The limitations of this study are the lack of an agreed general indicator framework for indicators representing multiple capitals in integrated reporting, each bank’s data disclosure of different indicators and differentiation of the shared data between sources. Practical implications This study guides the weighting studies necessary for integrated performance measurement. Social implications It is foreseen that this study will be effective in the development of integrated thinking and this effect will contribute to the overall functioning of all sectors beyond the banking sector, which is the application area of the study. Originality/value The study is the first original study in the literature in terms of providing a new dimension by adding the governance capital to the capitals defined in the Framework.

Purpose The purpose of this paper is to assess the views of social workers concerning theoretical and practical courses covering their professional responsibilities, focussing on sustainable development and the natural environment. It also investigates the impact on their attitudes towards sustainable development referencing their adoption of ecocentric or anthropocentric attitudes during the COVID-19 pandemic. Design/methodology/approach This study used a structural equation model to answer six research questions, while the descriptive statistics answered one of the research questions through an online survey conducted with 315 social workers. Findings This study demonstrated the need to consider attitudes to sustainable development focussing on the ecocentric and anthropocentric attitudes, as well as the current COVID-19 global pandemic. Originality/value This study is the first initiative to examine attitudes towards sustainable development and the natural environment from a social work perspective focussed on the COVID-19 pandemic. In addition, it is the first to emphasise the responsibilities of social workers in relation to micro, meso and macro level interventions during and after the global pandemic.

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