Annual International Conference on

Business, Economics, Education Research

and Social Sciences July 13-14, 2019

Istanbul, Turkey

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CONFERENCE

PROCEEDINGS

BOOK OF ABSTRACTS

BESS-2019

Annual International Conference on Business, Economics,

Education Research and Social Sciences

(BESS-2019), Istanbul-Turkey

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Book of Abstracts Proceeding

Annual International Conference on Business, Economics,

Education Research and Social Sciences

Istanbul, Turkey

Office Address:

Tomtom mah- Tural han- no 089- daire 31- İstiklal cad-

Beyoğlu- İstanbul

Email: Contact@assrat.org

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All rights reserved. No part of this publication maybe

reproduced, stored in a retrieval system, or transmitted in

any form or by any means, electronic, mechanical,

photocopying, recording or otherwise, without the prior

written permission of the publisher. Applications for the

copyright holder’s written permission to produce any

part of this publication should be addressed to the

publisher.

Proceedings of the Annual International Conference on

Business, Economics, Education Research and Social

Sciences

ISBN: 978-969-683-927-9

Disclaimer

Every reasonable effort has been made to ensure that the

material in this book is true, correct, complete, and

appropriate at the time of writing. Nevertheless, the

publishers, the editors, and the authors do not accept

responsibility for any omission or error, or for any

injury, damage, lose, or financial consequences arising

from the use of the book. The views expressed by the

contributors do not necessarily reflect those of The

Association of Research & Academic Training.

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TABLE OF CONTENTS

ORGANIZING COMMITTEE .................................................................. V

CONFERENCE CHAIR MESSAGE ....................................................... VI

CONFERENCE SCHEDULE .................................................................. VII

THEME: BUSINESS, SOCIAL SCIENCES & HUMANITIES ........... 10

1. IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON VOLUNTARY DISCLOSURES; EVIDENCE FROM PAKISTAN . 11

2. INNOVATION IN TRADE FIRMS .................................................... 12

3. INNOVATION OF TEACHING OF MECHANICAL

ENGINEERING TECHNOLOGY USING A 3D PRINT ................... 13

4. INNOVATION OF TEACHING BASICS OF LATE MACHINING

TECHNOLOGY USING 3D PRINTING TECHNOLOGY ............... 14

5. APPRISING THE UTILITY OF THEORY OF PLANNED

BEHAVIOR (TPB) IN HALAL FOOD CONSUMPTION AND WAY FORWARD. A META-ANALYSIS OF 27 YEARS .......................... 15

6. ADDING BUSINESS VALUE THROUGH SUSTAINABILITY.

FROM FIRST IDEAS TO SECTOR SOLUTIONS ............................ 16

7. FORECASTING OF THE PREVALENCE OF DIABETES IN THE REPUBLIC OF KAZAKHSTAN BASED ON REGRESSION

ANALYSIS METHODS ....................................................................... 17

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Annual International Conference on Business,

Economics, Education Research and Social Sciences

Venue: Istanbul Gonen Hotel, Istanbul Turkey

ORGANIZING COMMITTEE

1. Dr. Tulga Koç F.

Conference Chair Person

2. Leyla Neyzi

Conference Coordinator

3. Lale Özdağlar

Conference Coordinator

4. Pakize Kuçuradi

Conference Coordinator

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CONFERENCE CHAIR MESSAGE

Dr. Tulga Koç F.

Annual International Conference on Business, Economics,

Education Research and Social Sciences serves as platform

that aims to help the scholarly community across nations to

explore the critical role of multidisciplinary innovations for

sustainability and growth of human societies. This conference

provides opportunity to the academicians, practitioners,

scientists, and scholars from across various disciplines to

discuss avenues for interdisciplinary innovations and identify

effective ways to address the challenges faced by our societies

globally. The research ideas and studies that we received for

this conference are very promising, unique, and impactful. I

believe these studies have the potential to address key

challenges in various sub-domains of social sciences and

applied sciences.

I am really thankful to our honorable scientific and review

committee for spending much of their time in reviewing the

papers for this event. I am also thankful to all the participants

for being here with us to create an environment of knowledge

sharing and learning. We the scholars of this world belong to

the elite educated class of this society and we owe a lot to

return back to this society. Let’s break all the discriminating

barriers and get free from all minor affiliations. Let’s

contribute even a little or single step for betterment of society

and welfare of humanity to bring prosperity, peace and

harmony in this world. Stay blessed.

Thank you.

Dr. Tulga Koç F.

Conference Chair

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DAY 01 Saturday (July 13, 2019)

Venue: Room 1

08:30 am – 08:35 am Welcome Reception & Registration

08:35 am – 08:40 am Opening Ceremony

08:40 am – 08:45 am Welcome Remarks – Conference Coordinator

08:45 am – 08:50 am Introduction of Participants

08:50 am – 08:55 am Group Photo Session

08:55 am – 09:00 am Grand Networking Session and Tea Break

Conference Schedule

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DAY 01 Tuesday (June 04, 2019)

Session I (10:00 am – 12:30 pm)

Venue: Room 1

Theme: Business, Social Sciences and Humanities

BESS-07-103 Impact of Audit Committee Characteristics on Voluntary

Disclosures; Evidence from Pakistan Dr. Abdullah

BESS-07-109 Innovation in Trade Firms

Prof. Muammer

Ozer

BESS-07-112 Innovation of Teaching of Mechanical Engineering Technology

using a 3D Print Tomas Zatloukal

BESS-07-113 Innovation of Teaching Basics of Late Machining Technology

using 3D Printing Technology Michal Povolný

BICI-79-P1 Forecasting of the Prevalence of Diabetes in the Republic of

Kazakhstan Based on Regression Analysis Methods Assel K. Mukasheva

RDSM-JULY19-

103

Adding Business Value through Sustainability. From First Ideas

to Sector Solutions

Prof. Omar Romero-

Hernandez

BESS-07-106

Apprising the Utility of Theory of Planned Behavior (TPB) in

Halal Food Consumption and Way Forward. A Meta-analysis of

27 Years Irfan Ishaq

Lunch Break (12:30 pm – 01:30 pm

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City Tour and Shopping Day

All respective guests are free to conduct their own sightseeing and

tour. The second day of the event is reserved for this memorable

purpose.

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THEME: BUSINESS, SOCIAL

SCIENCES & HUMANITIES

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Impact of Audit Committee Characteristics on

Voluntary Disclosures; Evidence from Pakistan

Dr. Abdullah1*, Rida A. Ghaffar Sheikh2

Abstract: This paper examines the effect of audit committee characteristics

on voluntary disclosure levels. This topic has been given much importance

by the researchers, because independent audit plays a vital role to safeguard

the interest of minority shareholders. The study uses a sample of one

hundred fifty companies listed on Pakistan stock exchange. Studying this

sample is tremendously important because of several reasons. Regulatory bodies of Pakistan are pushing companies to implement the code of

corporate governance. We have used multiple regression analysis technique

to analyze the effect of audit committee characteristics on voluntary

disclosure. Voluntary disclosure score was considered as dependent variable and audit committee independence, financial expertise of audit committee

members, frequency of audit committee meetings and size of audit

committee were used as independent variables. A checklist of 64

discretionary items was adopted to measure the level of voluntary disclosure in-line with the existing literature. We have also used size, profitability and

leverage of firm as control variables. The results suggest that size and

independence of audit committee members have statistically significant

effect on voluntary disclosure while, other independent variables do not have any significant effect. The existing literature reports different findings

for these variables. Policy makers may use findings of this study to further

strengthen disclosure framework, which may hurt the expectation of

investors.

Keywords: Voluntary disclosure, audit committee independence, size of

audit committee members and shareholders’ rights. 1,2PAF- Karachi Institute of Economics & Technology, Pakistan

*E-mail: abdiman.0688@yahoo.com

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Innovation in Trade Firms

Prof. Muammer Ozer*

Abstract: Innovation literature has prominently dominated by studies about manufacturing and service firms (Ozer, 1999; Ozer & Vogel, 2015;

Ozer & Zhang, 2015). Considering the ever increasing important role that

trade firms play in global economies and given the significance of

innovation for companies, it is important to study the innovation activities of such firms vis-a-vis their manufacturing and service counterparts. This

study takes an in-depth look at the innovation activities of trade firms and

contributes to the innovation literature by incorporating into this rich

literature the findings pertaining to trade firms.

Keywords: Innovation.

* Department of Management, City University of Hong Kong *Email: mgozer@cityu.edu.hk

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Innovation of Teaching of Mechanical Engineering

Technology using a 3D Print

Tomas Zatloukal1*, Milsimerová, Bícová2, Kroft, Kutlwašer,

Zatloukal3

Abstract: This paper is about current possibilities of using 3D printing

technology in education, specifically in teaching about the basics of

teaching of engineering technology. We are now allowed to better interact

with our students due to the current rapid development of technology and evolution of 3D modelling techniques. The optimization of the way we

teach is our main aim. We are trying to reach better understanding the

content of the subject matter and to keep it comprehensible to all students

using the aids printed on a 3D printer. And not only that. The main reason is to deepen the interaction between academic and students. The interpretation

of the subject matter becomes more interesting.

Keywords: Theory of machining basics, lathe machining tool geometry, 3D

print, prototyping, teaching innovation.

1,2,3The University of West Bohemia, Czechia *Email: tzatlouk@rti.zcu.cz

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Innovation of Teaching Basics of Late Machining

Technology using 3D Printing Technology

Michal Povolný1*, Bícová, Milsimerová2, Kroft, Kutlwašer,

Povolný3

Abstract: This paper is about current possibilities of using 3D printing

technology in education, specifically in teaching about the basics of lathe

machining. We are now allowed to better interact with our students due to

the current rapid development of technology and evolution of 3D modelling techniques. The optimization of the way we teach is our main aim. We are

trying to reach better understanding the content of the subject matter and to

keep it comprehensible to all students using the aids printed on a 3D printer

corresponding to real lathe machining tools. And not only that. The main reason is to deepen the interaction between academic and students. The

interpretation of the subject matter becomes more interesting.

Keywords: Lathe machining, sorts of lathe machining tools, 3D print,

prototyping, teaching innovation.

1,2,3 The University of West Bohemia, Czechia *Email: mpovolny@rti.zcu.cz

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Apprising the Utility of Theory of Planned Behavior

(TPB) in Halal Food Consumption and Way

Forward. A Meta-analysis of 27 Years

Irfan Ishaq1*, Dr. Rana Muhammad Ayyub2

Abstract: Aim of Study: The main aim of this study is to apprise the usage

of theory of Planned Behavior (TPB) for studying consumer of behavior regarding halal foods. This meta-analysis includes the studies reviewed

from 1990 to 2017.

Methodology: It identified 17 studies that were analyzed by using meta-

analysis technique on comprehensive meta-analysis software i.e. CMA version 2.0. The analysis includes relationships of basic variables of original

TPB as well as some added variables in it. Specifically, this study examines

the impact size through 24 relationships for regression and 29 relationships

for correlation used within the TPB framework in the context of Halal food consumption.

Results/Findings: It was found that subjective norm has the strongest

regression effect (β=0.45) on intention to consume Halal foods, followed by

attitude (β=0.26) and perceived behavioral control (β=0.23). Whereas, perceived availability (β= -0.001), habit (β= -0.06) and ingredients (β= -

0.15) have negative regression effect on intention to consume Halal food.

Recommendations: It is recommended that practitioners must use aspect of

subjective norms to increase intention to consume halal food in the marketing campaigns. It is further found that enough empirical inquiries

have been done to study halal food consumption by using the TPB.

Directions for Future Researchers: Whereas it is also suggested that future

researchers should now move on from TPB/TRA and explore this particular behavior by using other theories to get deeper insight on this halal food

consumption.

Keywords: Halal Foods, Theory of Planned Behavior (TPB), Theory of Reasoned Action (TRA), Intention, Attitude, Subjective Norms, Perceived

Behavioral Control (PBC).

1,2 University of Veterinary & Animal Sciences Lahore, Pakistan *E-mail: irfan.scholar1@gmail.com

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Adding Business Value through Sustainability. From

First Ideas to Sector Solutions

Prof. Omar Romero-Hernandez1*, Prof. Sergio Romero2,

Andrea Romero3

Abstract: Sustainability is fast becoming a source of competitive advantage

and a enhancer of brand value. Companies are continuously finding ways to

increase value through the adoption of both social and environmental

initiatives that generate measurable results. Business and sustainability are now an inseparable partnership. This presentation will present multiple

initiatives in the apparel industry that have resulted in important value

gains, including but not limited to efficiency, brand value, stakeholder

engagement and competitive advantage. Our research includes bibliographical references, site visits and multiple interviews with corporate

practitioners. Our analysis is structured along a historical evolution of

trends, going from compliance, managerial, strategic and sector initiatives.

Some examples include: the Better Cotton Initiative and the Water<Less™ Initiative which was has been able to preserve more than 1 billion liters of

water since. The focus of our research project is to provide an

understanding on how these sustainable projects have affected the daily

operations of apparel companies and the examination of how they are able

to integrate these initiatives into their value chain.

Keywords: Apparel industry, life cycle initiatives, sustainability journey.

1,2,3 Hult International Business School & University of California, Berkeley *E-mail: omar.hernandez@faculty.hult.edu

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Forecasting of the Prevalence of Diabetes in the

Republic of Kazakhstan Based on Regression

Analysis Methods

Assel K. Mukasheva*

Abstract: In this research paper, experimental studies of regression analysis

methods for predicting diabetes mellitus of patients for 2019 in the Republic

of Kazakhstan were conducted. Linear, polynomial and exponential regressions methods were considered; after which appropriate graphs were

built. According to these results it can be seen that the growth of

development of patients with diabetes mellitus will not decrease. This is

another confirmation that researchers need to apply new modern information technologies based on machine learning and artificial

intelligence to struggle with the growth of this disease.

Keywords: Prevalence of Diabetes, Regression Analysis.

* Department of Information Technologies, Satbayev University Almaty, Kazakhstan *E-Mail: mukasheva.a.82@gmail.com