CAMELS (Capital, Asset, Management, Earnings, Liquidity, Sensitivity) model is a very useful model for evaluating financial performance of banks. The measurability of the components and the ease of calculations have led to the widespread use of this model. Assigning weight values to CAMELS components and their subcriteria is important in the model. Considering that the change in weights leads to a change in the performance sequence, weighting is a significant problem. In the literature, there is no general rule for weighting. Therefore, in this study, Entropy method which is an objective method for weighting is suggested. Thus, a new CAMELS model based on entropy weighting was introduced. Applications 2002-2016 period as a group of commercial banks operating in Turkey performances were analyzed according to the ownership structure. In the study period, according to the total CAMELS scores, it was determined that the SEDBs (State Equity Deposit Banks) group performed better than the PEDBs (Private Equity Deposit Banks) and FEDBs (Foreign Equity Deposit Banks) groups.

Today, the "Industry 4.0 revolution", which offers opportunities such as a substantial competitive advantage, increase in production capacity, and cost reduction, is preparing to move institutions to a rapidly changing information age. Therefore, the importance of keeping up with innovations and providing sustainable performance is increasing for businesses in this age. On the other hand, it draws the attention of researchers to whether there is a difference between the financial performances of companies before-after industry 4.0. The study compares the financial performances of automotive companies that have adopted Industry 4.0 methods in the BIST Sustainability Index, before and after Industry 4.0. For this purpose, the companies' financial performances were analyzed and compared between 2013-2015 and 2016-2018 with the Gray Relational Analysis method, one of the multi-criteria decision-making techniques. The entropy which is an objective method, was preferred for weighting the criteria. Ten financial ratios were used as criteria in the performance evaluation. As a result, almost all companies increase their financial performance, but a decrease occurs only in one company's financial performance with the transition to Industry 4.0. So it can be stated that the increase in the share of R&D expenditures and Industry 4.0 investments will positively affect the financial performance of companies.

Araştırmada, Borsa İstanbul (BIST)’da yer alan seçili beş perakende ticaret firmasının 2014-2019 yılları arasındaki finansal performansları değerlendirilmiştir. Alternatiflerin seçiminde, on adet finansal oran, kriter olarak baz alınmıştır. Şirketlerin finansal performansını ölçme yöntemi olarak COPRAS çok kriterli karar verme yöntemi kullanılmıştır. Verilerden elde edilen sonuçlara göre perakende ticaret sektöründe faaliyette buluna bu işletmeler altı yıllık dönem içerisinde değişen bir performans göstermişlerdir. COPRAS yöntemi ile ulaşılan finansal performans analizleri sonucunda, 2014-2019 yılları arasında sıralamada en yüksek ortalama performansa sahip perakende ticaret firması Adese Alışveriş Merkezleri Ticaret A.Ş. olmuştur. Bu altı yıllık dönemde finansal performans sıralamasında birincilik alamayan tek firma Bizim Toptan Satış Mağazaları A.Ş.’ dir. Aynı periyot boyunca Carrefoursa Carrefour Sabancı Ticaret A.Ş. ve Bim Birleşik Mağazalar A.Ş. iki kez, Migros Ticaret A.Ş. ise bir kez finansal performans sıralamasında en yüksek puana sahip olmuştur.

Applied vocational courses have an important role in preparing students for business life. The application of accounting skills training, which is compulsory in Vocational and Technical Anatolian High Schools, is an application that gives qualifications to candidate of professional accountants in terms of professional development. In the world where information technologies are constantly evolving, skills training is also necessary in order to have a positive contribution to career development by supporting the theoretical education received from the school together with sufficient professional experience. There are some researches on skill training which is evaluated from the perspectives of teachers and students in the literature. The students who will receive skills training will have some expectations from the instructors in the workplace, and the instructors will have some expectations from these students. For this purpose the study is to contribute to the field with conclusions and suggestions for improvement of the quality of skill training in high schools by revealing the opinions of the accounting profession by using survey technique. In this study, it is tried to determine the opinions of accounting professionals who have provided skills training about training process. As a result of the analysis of survey data it is reached that the internship is not as efficient as intended, the students cannot meet the expectations of the sector and the present curriculum lacks some vital elements.