Editorial Board
Chief Editor
Prof. Dr. Ersan OZ

Deputy Editor
Prof. Dr. İsa SAĞBAŞ

Field Editor (Finance)
Assoc. Dr. Ulvi SANDALCI, Assoc. Dr. İsmail CİĞERCİ

Accounting-Finance
Prof. Dr. Tuğrul KANDEMİR

Field Editor (Economics)
Prof. Dr. Mine YILMAZER

Field Editor (Law)
Dr. Cansu Sevinç CEYHAN

Field Editor (International Trade and Customs)
Assoc. Dr. M. Yunus ŞİŞMAN

Language Editor
Begüm YILDIRIM (Trade Inspector)

Typesetting-Layout-Printing
Begüm YILDIRIM (Trade Inspector)

Editorial and Advisory Board

Dr. Adam Safronijevic - University of Belgrade
Prof. Dr. Adnan GERÇEK - Uludağ University
Assoc. Dr. Agil Mammadov - Azerbaijan State Economics Univ.
Prof. Dr. Ahmet Burçin YERELİ - Hacettepe University
Prof. Dr. Ahmet Can BAKKALCI – Adnan Menderes Univ.
Prof. Dr. Ahmet ULUSOY - YÖK
Prof. Dr. Ali ÇELİKKAYA - Osmangazi University
Dr.Azamat MAKSÜDÜNOV – Kyrgyzstan Manas University
Prof. Dr. Birol KARAKURT - Karadeniz Technical University
Prof. Dr. Cemil RAKICI - Karadeniz Technical University
Prof. Dr. Coşkun KARACA - Abant İzzet Baysal University
Prof.Dr.Cusup PİRİMBAYEV – Kyrgyzstan Manas University
Prof. Dr. Damira Japarova – Kyrgyzstan Manas University
Prof. Dr. Dibyesh Anand - University of Westminster
Prof. Dr. Ekrem KARAYILMAZLAR - Pamukkale University
Prof. Dr. Emine KOBAN - Gaziantep University
Prof. Dr. Engin HEPAKSAZ - Katip ÇELEBİ University
Prof. Dr. Erhan GÜMÜZ - Çanakkale Onsekizmart University.
Prof. Dr. Erkan ÜYÜMEZ - Anadolu University
Prof. Dr. Ersan ÖZ - Pamukkale University
Prof. Dr. Fatih SAVAŞAN – Hacı Bayram-ı Veli University
Prof. Dr. Fatih YARDIMCIOĞLU - Sakarya University
Assoc. Dr. Gamze Yıldız ŞEREN – Tekirdağ Namık Kemal University.
Assoc. Dr. Gülnare Azizova – Azerbaijan State Economics University.
Assoc. Dr. Halil KETE – Kırklareli University
Prof. Dr. Hakan SARITAŞ - Pamukkale University
Prof. Dr. Hasan Hüseyin BAYRAKLI – Retired Faculty Member
Prof. Dr. Hüseyin ŞEN – Ankara University
Prof. Dr. Hüseyin Güçlü ÇİÇEK – Süleyman Demirel Univ.
Prof. Dr. İbrahim Attila ACAR - Katip Çelebi University
Prof. Dr. İbrahim ORGAN - Pamukkale University
Prof. Dr. İlhan KÜÇÜKKAPLAN - Pamukkale University
Prof. Dr. İsa SAĞBAŞ - Afyon Kocatepe University
Prof. Dr. Jusup Pirimbaev – Kyrgyzstan Manas University
Prof. Dr. Kaoru Natsuda - R. Asia Pacific University
Prof. Dr. Kemal ÇELEBİ - Celal Bayar University
Prof. Dr. Mehmet TOSUNER – Retired Faculty Member
Prof. Dr. Mehmet YÜCE - Uludağ University
Prof. Dr. Mehmet TUNÇER - Karadeniz Technical University
Assoc. Dr. Memduh ASLAN – Kocaeli University
Assoc. Dr. Metin DAM – Adnan Menderes University
Prof. Dr. Metin TAŞ – Retired Faculty Member
Prof. Dr. Mine YILMAZER - Celal Bayar University
Prof. Dr. Murat DEMİR - Harran University
Prof. Dr. Mustafa Ali SARILI - Adnan Menderes University
Prof. Dr. Mustafa MINYAT - Celal Bayar University
Prof. Dr. Mustafa YILDIRAN - Akdeniz University
Prof. Dr. Nagihan OKTAYER - Istanbul University
Prof. Dr. Necmiddin BAĞDADİOĞLU - Hacettepe University
Prof. Dr. Nevzat SAYGILIOGLU - Atılım University
assist. Prof. Nina Zhizhilashvili – Georgian Technical University
Prof. Dr. Nurettin BİLİCİ - Çankaya University
Assoc. Dr. Osman GEYİK – Dicle University
Prof. Dr. Osman PEHLİVAN – Retired Faculty Member
Prof. Dr. Özay ÖZPENÇE – Pamukkale University
Prof. Dr. Ramazan GÖKBUNAR - Celal Bayar University
Prof. Dr. Recai DÖNMEZ - Anadolu University
Assoc. Dr. Recep YÜCEDOĞRU – Uludağ University
Prof. Dr. S. Ateş OKTAR - Istanbul University
Prof. Dr. N. Semih ÖZ - Ankara University
Assoc. Dr. Sefa ÖZBEK – Tarsus University
Assoc. Dr. Selçuk BUYRUKOĞLU – Cumhuriyet University
Assoc. Dr. Serkan AĞAR – Ankara Science University
Prof. Dr. Serkan BENK – İnönü University
Prof. Dr. Seyfi YILDIZ – Kırıkkale University
Dr. Seyil NAJIMUDINOVA – Kyrgyzstan Manas University
Prof. Dr. Suat Hayri ŞENTÜRK – Gümüşhane University
Prof. Dr. Sevinç YARAŞIR TÜLÜMCE - Pamukkale University
Assoc. Dr. Şaban ERTEKİN - Adnan Menderes University
Prof. Dr. Şaban NAZLIOĞLU - Pamukkale University
Prof. Dr. Şafak Ertan ÇOMAKLI - Ankara Hacı Bayram Veli Univ.
Assoc. Dr. Şehnaz Altunakar MERCAN – Dicle University
Prof. Dr. Tamer BUDAK - Alanya Alaaddin Keykubat Univ.
Prof. Dr. Tarık VURAL - Abant İzzet Baysal University
Prof. Dr. Temel GÜRDAL - Sakarya University
Prof. Dr. Tekin AKDEMİR - Yıldırım Beyazıt University
Prof. Dr. Ümit Süleyman ÜSTÜN - Selçuk University
Prof. Dr. Yusuf KILDİŞ - Dokuz Eylül University
Prof. Dr. Zeynep ARIKAN - Dokuz Eylül University
Assoc. Dr. Zübeyir BAKMAZ – İnönü University
Dr. Abdullah TEKBAŞ - Constitutional Court
Dr. İrfan KALPALI – E. Chief Inspector
Dr. Gökhan TERZİ - Chief Trade Inspector
Ferdi SEPETÇİ – Deputy Regional Manager
Nadir ELİBOL - E. Chief Inspector
Mehmet ÖZKOÇ - Chief Trade Inspector
Muhammet KAYA - Chief Trade Inspector
Samet ÖZTÜRK - E. Customs Chief Inspector
Hayriye AKÇAYLI - Chief Trade Inspector
Tarık Mavili - Head of Department
Murat PALAOĞLU - E. Chief Inspector
Hakan ATAY - Cairo Commercial Attaché
Hüseyin YAREN - Head of Department
Deniz Okan SAVAŞ – Head of Department
Göksel ÇETİNKOL - Trade Inspector
Ayhan TURNA - Head of Department
Nevzat BOZKURT - Deputy General Manager.
Levent ÖZKARDEŞ - E. Chief Inspector
Sercan BAHADIR - E. Inspector
Fatih UZUN - E. Inspector
Mustafa ALICI – Kenya Commercial Counselor
Evren KILIÇ - E. Chief Inspector
Vehbi GÜNAYDIN - Head of Department
Veysel MADEN – Deputy Regional Manager
Selçuk ÖZDAMAR - E. Inspector
Güven YILDIZ - E. Inspector
Faruk ŞEN – E. Chief Inspector
Cengiz SOYLU - Trade Inspector