ABOUT THE AUTHORS Alphabetical Order Abdurrahman BENLİ (Assoc. Prof.) The author is an associate professor at Labour Economics and Industrial Relations Department in Sakarya University. He received his bachelor’s degree from Faculty of Economics, Istanbul University. Respectively he received his MA and PhD degrees from Institute of Social Sciences, Istan- bul University. His research areas are Social Policy, Theory of Social Secu- rity, Social Security Law, Migration, Employment Relations, Public Sector Unionism. He has published articles, book chapters and papers. Ali Şahin ÖRNEK (Assist. Prof.), He got his bachelor’s degree from Gazi University, MBA Çanakkale On- sekiz Mart University, Ph.D Dokuz Eylul University, Institute of Social Sciences. His research interests are Management & Organization, Orga- nizational Behavior, HRM, Strategic Management, Crisis Management, Knowledge Management, TQM, Human Behaviors, Balanced Scorecard, ICT Sector, Social Media, Entrepreneurships and Innovation, NGOs. He is the author many articles, papers and books on these subjects. Bayram AKAY (Asst. Prof. Dr.) He completed undergraduate education at Gaziosmanpasa University, MSc. degree and PhD. degree at Sakarya University in Institute of Social Sciences. His interests are Hotel Business Management, Tourism Manage- ment, Car Rental Business, Accounting Practices in Tourism, Alternative Tourism, Management & Organization, Modern Management Techniques etc. He has paper, article and chapter in the related fields. Benan ÇIPLAK She completed her undergraduate studies at Uludağ University and her postgraduate studies at Çanakkale Onsekiz Mart University in Social Sci- ences Institute. Her areas of interests are Local Governments, Social Bud- get, Social Spending, Tax Psychology, Tax Sociology. 658 About the Authors Bora YENİHAN (Res. Asst. Dr.) The author received his bachelor degree from Faculty of Economics and Administrative Sciences, Suleyman Demirel University. Respectively he received his master and PhD degree from Institute of Social Sciences, Sa- karya University. His research focuses on Social Policy, Theory of Social Security, Social Security Law, Human Resources Management and Indus- trial Relations. He has articles, book chapters and papers. Bünyamin BACAK (Assoc Prof.) The author was born in the town of Biga in 1972. He completed his BA degree in Labor Economics and Industrial Relations Department of Fac- ulty of Economics and Administrative Sciences at Marmara University. The author also completed his MA and PhD degrees in Labor Economics and Industrial Relations Programme of Social Science Institute at İstanbul University. He currently works for the Labor Economics and Industrial Relations Department of Biga Faculty of Economics and Administrative Sciences at Çanakkale Onsekiz Mart University as an assistant professor of social policy field where he started as a research assistant in 1995. His research interests are social policy, unions, occupational safety and health, non-governmental organizations, labor law, employment and unemploy- ment issues, labor markets and demographics. Ceyda Kukrer (Asst. Prof.) The Author is an assistant professor and Co-Head of Public Finance De- partment at Afyon Kocatepe University. After obtaining her MA and PhD in Tax Law from the Anadolu University she attended an integrated doc- toral program as a visiting scholar at the University of British Columbia in the years 2009-2010. She has been lecturing various courses at graduate and undergraduate level. Contact: [email protected] Çiğdem Börke TUNALI (Asst. Prof. Dr.) The author currently works as an assistant prof. dr. in Technology and Industrial Economics Department of İstanbul University, Economics Fac- ulty. She has been a fellow visitor in Burnel University’s Economics and Finance Department between October 2013 and July 2014. Then she has also been a fellow visitor in London School of Economics and Political Sci- ence’s European Institute. She conducted various research activities as a fellow visitor in above mentioned institutions. Her main research fields are macro-economics, international economics and development economics. Ecehan KAZANCI YABANOVA (MA Student) Ecehan Kazancı Yabanova was born in İzmir in 1990. She completed her BA at Çanakkale Onsekiz Mart University, Labor Economics and Industri- 659 About the Authors al Relations Department and her MA at Çanakkale Onsekiz Mart Univer- sity is still in the Social Sciences Institute. Her research interests are Labor Economics, Occupational Health and Safety, Business Law, Shift work. Esra SİVEREKLİ (Assoc. Prof.) She was born in Ankara in 1973. She graduated from Dokuz Eylül Uni- versity of degree of doctor in Public Finance. She worked as an academic instructor in Department of Public Finance of Çanakkale Onsekiz Mart University between 2002-2012. She is currently working as a Professor in Department of Public Finance of Harran University, Faculty of Economics and Administrative Sciences since 2012. Her research fields are policies of budget and perspective and local administration finance. Fatih DEMİR (Assoc. Prof.) The author of the article, Fatih Demir, was born in Kocaeli in 1978. He com- pleted his elementary and secondary education in Kocaeli. In 2001 he was graduated from Department of Political Science and Public Administra- tion, Bilkent University. In 2004 he completed his MA programme at Ko- caeli University Political Science and Public Administration programme. In 2009 he finished PhD programme at Sakarya University Public Admin- istration Programme. He became Associate Professor in 2012. At the mo- ment the author works at Department of Public Administration, Manisa Celal Bayar University. He studies public policy, bureaucracy and Euro- pean public administration. Funda ER ÜLKER (Lecturer) The author was born in 1978 in İstanbul, Turkey. She completed her BA de- gree Public Administration department at İstanbul University in 2000. She got her MA degree from Namık Kemal University, Institute of Natural and Applied Sciences, Agricultural Economics Department. She is still main- taining her PhD research at Namık Kemal University, Institute of Natural and Applied Sciences, Agricultural Economics Department. The author has been working as a lecturer at Namık Kemal University, Hayrabolu Vo- cational School, since 2008. She is interested in the fields of research such as; cooperation, management and organizational behavior. Gülen ÖZDEMİR (Assoc. Prof. Dr.) The author completed her BA, MA and PhD degrees Agricultural Econom- ics Department at Ankara University She is interested in the fields of re- search such as; cooperation, rural development, agriculture and woman etc. The author has been working as a assoc. prof. at Namık Kemal Uni- versity, Agricultural Faculty, Agricultural Economics Department. She has 660 About the Authors got many publications including national and international books, articles, papers and so on. Hafize Gonca CÖMERT ( Postgraduate ) She was born in Isparta in 1988. She was completed primary, secondary and high school education in Isparta. She has graduated from Suleyman Demirel University, Keçiborlu VHS(Vocational High School), Department of Business Administration in 2010. She has graduated from Suleyman Demirel University, Faculty of Economics and Administrative Sciences, Department of Business Administration in 2013. She has graduated from Anadolu University, Faculty of Economics, Department of Economics in 2014. She has started M.B.A. degree at Suleyman Demirel University, In- stitute of Social Sciences, Department of Business Administration, in Pro- duction Management and Numerical Methods in the same year. Halis KALMIŞ (Assoc. Prof) Assoc. Dr. Halis Kalmış completed his undergraduate in Anadolu Univer- sity, his master’s degree in Social Sciences Institute of Anadolu University and his doctorate in Social Sciences Institute of Anadolu University. Fields of his interests are financial accounting, cost accounting, manage- ment accounting, Computer-Based Accounting, performance accounting, accounting of Civil Society Organizations etc. It have been published Au- thor’s a lot of articles, books and papers as regards the his fields of interest. Hatice GUCLU NERGIZ (Asst. Prof. Dr.) She graduated from Adnan Menderes University, School of Tourism and Hotel Management in 1996. She completed her M.A. studies in 2000 at Ad- nan Menderes University, Social Sciences Institute, Department of Tour- ism Management and her doctorate studies in 2006 at Anadolu University, Social Sciences Institute, Department of Tourism and Hotel Management. She is currently working as an assistant professor at Kocaeli University, Department of Tourism and Hotel Management. She has published books, articles and national and international papers on the subjects of ethics, emotional effort, organizational commitment and hotel management in tourism businesses. Hatice Gül ERTUĞRUL (Res. Asst) She was born in Ankara in 1989. She was graduated from Batıkent High School. In 2011 she was graduated from Department of Public Finance of Süleyman Demirel University. She worked as a Research Assistant in Department of Public Finance of Harran University, Faculty of Econom- ics and Administrative Sciences between 2014 and 2015. She is currently 661 About the Authors working as a Research Assistant in Department of Public Finance of Os- maniye Korkut Ata University, Faculty of Economics and Administrative Sciences since 2015. Her research fields are theory of public finance and fiscal sociology.