Financial risk tolerance is one of the key elements that should be considered in making investment decisions for both investment managers and investors. According to its importance, understanding and measuring of financial risk tolerance is not a simple topic. Therefore measuring of financial risk tolerance and determining of the factors that affect financial risk perceptions of individual investors have been interest of research and discussion for long yerars. The purpose of this study was to investigate the relationship between financial risk tolerance and demographic characteristics such as age, gender, marital status, number of children, income and total net assets. In the analysis of data from nearly 1,100 university students, logistic regression analysis, and t-test and ANOVA analysis were used. Logistic regression analysis indicated that gender, department and working in a job were significant predictors of financial risk tolerance. Results of t-test and ANOVA analysis indicated that gender, department, working in a job, monthly personal income, monthly family's total income and total net assets were significant in differentiating individuals into risk tolerance levels, although age, marital status and number of children had no significant effect on financial risk tolerance.

The subject of this study is the effects of three way interaction between environmental uncertainty, business strategy and management control system on firm performance. The data from 94 Turkish manufacturing company of 500 top class company is analyzed with the SPSS. The results of multiple regression analysis indicate that higher differentiation strategy, management control system, the three-way interaction between environmental uncertainty, differentiation strategy and management control system and the three-way interaction between environmental uncertainty, differentiation strategy and interactive control system lead to higher firm performance. According to the results of t-test, the firms with high performance tend to use differentiation strategy, management control system, three-way interaction between environmental uncertainty, differentiation strategy and management control system, three-way interaction between environmental uncertainty, cost leadership strategy and management control system, three-way interaction between environmental uncertainty, differentiation strategy and interactive control system, three-way interaction between environmental uncertainty, cost leadership strategy and diagnostic control system more than ones with low performance.

ÖZET Bu çalışmanın amacı, Türkiye'deki akademisyenlerin tükenmişlik düzeylerini ölçmek ve akademisyenlerin tükenmişlik düzeylerini etkileyen faktörleri araştırmaktır. Veriler, toplam 78 kamu üniversitesinin ve özel üniversitenin

Bu çal mada örgütsel ba k arac yla bütçe kat n yönetsel performans nas l etkiledi i incelenmektedir. Bu ili kiyi test etmek için veriler, 2006 y nda Türkiye'de ilk be yüz büyük i letme içerisinde yer alan 150 firman n muhasebe-finansman yöneticilerinden, anket formu kullan larak elde edilmi tir. Verilerin analizinde tan mlay istatistik (ortalama ve standart sapma), korelasyon analizi, faktör analizi, regresyon analizi ve t-test analizi kullan lm r. Çal man n sonuçlar , yüksek performansl orta kademe yöneticilerin dü ük performansl yöneticilerden daha kat mc ve daha yüksek örgütsel ba k duygusuna sahip olduklar önermesiyle tutarl r. Bununla birlikte, çal ma yönetsel performans üzerine bütçe kat ve örgütsel ba k aras nda önerildi i gibi önemli bir etkile im oldu unu ortaya koymaktad r.Anahtar Kelimeler: Bütçe kat , örgütsel ba k, yönetsel performans, faktör analizi, ad msal regresyon analizi. AbstractIn this paper we try to examine how budget participation via organizational commitment can affect managerial performance in business. To test this association, the data is obtained via survey from 150 managers working in accounting and finance sub-departments among the top 500 businesses in Turkey in 2006. In the analysis of data, descriptive statistics (mean and standard deviation), correlation analysis, factor analysis, multiple regression analysis and t-test analysis were used. The results of survey are consistent with the proposition that subordinates with high performance are more participative and have higher organizational commitment feelings than subordinates with low performance. However, our study revealed that there is significant interaction between budget participation and organizational commitment on managerial performance as proposed.

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