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What Hospitality And Tourism Higher Educators Learned From Covid-19: A Case Of Turkiye, Ayse Collins, Ayse S. Dulger, Muharrem Tuna, Muzaffer Uysal Mar 2024

What Hospitality And Tourism Higher Educators Learned From Covid-19: A Case Of Turkiye, Ayse Collins, Ayse S. Dulger, Muharrem Tuna, Muzaffer Uysal

Journal of Global Education and Research

Among all the sectors, the hospitality and tourism sector has been detrimentally affected by the impact of the COVID-19 pandemic. This research aimed to determine how changes have been experienced specifically in the Turkish tourism higher education and tourism sector. Twenty-seven academics from the hospitality and tourism education departments were interviewed. Most agreed that restrictions have limited student access to hands-on practical courses and internships, which are crucial to developing necessary competencies. Moreover, the results showed the curriculum does not always meet the needs of the hospitality industry for a trained and skilled workforce. The challenge is to decide what …


Learn From The Past, Covid-19 And Beyond: The Case Of Türkiye, Gül Erkol Bayram, Ali Turan Bayram, Melike Sak Dec 2023

Learn From The Past, Covid-19 And Beyond: The Case Of Türkiye, Gül Erkol Bayram, Ali Turan Bayram, Melike Sak

Journal of Mediterranean Tourism Research

The tourism sector has a delicate balance that is affected by its era. Political, economic, sociological problems and events affect the course of tourism, and when necessary, they can stop tourism movements. Epidemics affect tourism negatively. Covid-19 has a very different feature in terms of its effects on world tourism. In this context, the study examines the effects of Covid-19 on world and Turkish tourism. Within the scope of the study, related literature was reviewed, the effects of Covid-19 on world and Turkey tourism were examined with a qualitative approach. As a result, it can be expressed that travel restrictions …


Restrictions Are Lifted: The Effect Of Risk Perception Of Covid-19 On Future Travel Intentions Of Dutch Travellers, Rami K. Isaac Aug 2023

Restrictions Are Lifted: The Effect Of Risk Perception Of Covid-19 On Future Travel Intentions Of Dutch Travellers, Rami K. Isaac

Journal of Global Hospitality and Tourism

This study aims to understand better the psychological impact of COVID-19, the risk perception, travel and destination risks of Dutch travellers and their intention to travel when travel restrictions due to COVID-19 are lifted. This study takes a step toward closing the gap in the literature as it provides new insights into the risk perceptions regarding COVID-19 and the travel intentions of Dutch travellers now that travel restrictions are lifted. This study employed a quantitative approach to market research. Questionnaire research was applied. The questionnaire is created with the web-based survey tool Qualtrics. 343 respondents filled in the questionnaire. The …


Covid-19 And The “Most Magical Place On Earth”: Applying The Idea Model To Theme Park Crisis Messaging, Lakelyn E. Taylor, Gaurav Panse, Carissa Baker, Deanna Sellnow, Timothy Sellnow, Michael Strawser Aug 2023

Covid-19 And The “Most Magical Place On Earth”: Applying The Idea Model To Theme Park Crisis Messaging, Lakelyn E. Taylor, Gaurav Panse, Carissa Baker, Deanna Sellnow, Timothy Sellnow, Michael Strawser

University of South Florida (USF) M3 Publishing

The global tourism reaches of Orlando, Florida, and the world’s most visited theme park complex, Walt Disney World, provide a unique context for studying global communication in a tourism setting through the crisis messaging efforts. This study explores the reopening of Walt Disney World and subsequent messaging, specifically from a risk and crisis perspective, using the IDEA model to categorize Disney COVID-19 messages. Using a qualitative, etic approach via a codebook based on the IDEA model, the study results determined whether pandemic messages and mentions (the study’s unit of analysis) addressed internalization, explanation, or action.


Exploring Bhutanese Primary School Teachers’ Technological Knowledge, Sonam Dhendup, Kezang Sherab Jul 2023

Exploring Bhutanese Primary School Teachers’ Technological Knowledge, Sonam Dhendup, Kezang Sherab

Journal of Global Education and Research

The COVID-19 pandemic has disrupted the normal functions of schools globally. Online learning is a new concept in Bhutan. Nonetheless, classes have begun using various online learning platforms to continue their operations during the pandemic. This study examined primary school teachers’ perceived information technology knowledge and proficiency. The participants of this study consisted of 124 primary teachers from two western districts of Bhutan. Data were collected using an online survey. The study’s findings suggested that although the majority of participants (98.2%) had access to personal digital devices, slow internet connection and high internet data subscription charges (60.7%) were cited as …


Teaching Social-Emotional Learning (Sel) In A Pandemic, Charley Todd, Tori L. Colson, Moriah Smothers May 2023

Teaching Social-Emotional Learning (Sel) In A Pandemic, Charley Todd, Tori L. Colson, Moriah Smothers

Journal of Practitioner Research

Teaching Social and Emotional Learning (SEL) has become increasingly more common in the American school system, and many districts have adopted curricula or strategies to promote its usage. Research has continued to show that students receive various short- and long-term benefits when SEL is taught in the classroom. However, the COVID-19 pandemic changed how SEL instruction was given, and the implications are far-reaching. The purpose of this study is to describe the effects of the COVID-19 pandemic on how SEL was taught. In addition, the study identifies challenges and possible solutions to ensure that SEL is taught during incredibly challenging …


Communication During Covid-19 Crisis: A Case Of Hotels In Turkey, Ayse Selin Dulger, Ayse Bas Collins, Aysegul Gunduz Songur, Cihan Cobanoglu Feb 2023

Communication During Covid-19 Crisis: A Case Of Hotels In Turkey, Ayse Selin Dulger, Ayse Bas Collins, Aysegul Gunduz Songur, Cihan Cobanoglu

Journal of Global Hospitality and Tourism

During the COVID-19 pandemic, which has spread all over the world, the importance of communication in terms of knowledge sharing has increased even more in the tourism sector, as in all sectors. Each hotel business has benefited from various communication tools in the pandemic crisis. The aim of this study is to provide an understanding of the crisis communication strategy tackled by the hotels in Turkey during this unprecedented period, via both conventional and internet based public relations and communication platforms within the framework of crisis communication management. For this purpose, in-depth interviews were conducted with 25 hotel managers in …


The Effect Of Covid- 19 Pandemic Process On Social Psychology And Nature-Based Therapeutic Activities, Aysun Yalvac, Esmahan Yalcin, Murad A. Kasalak Nov 2022

The Effect Of Covid- 19 Pandemic Process On Social Psychology And Nature-Based Therapeutic Activities, Aysun Yalvac, Esmahan Yalcin, Murad A. Kasalak

University of South Florida (USF) M3 Publishing

Today, many scientists have stated that the use of nature-based products and activities at certain rates together with the healing effect of modern medical techniques during the epidemic that affects the whole world has health-supporting benefits. Based on these views, people's consumption of products obtained from natural resources has increased and the interest in outdoor activities in nature has increased. Due to the positive effects of these activities on mental health, socialization and rehabilitation processes, over time, it became necessary to consider these activities within the scope of therapeutic recreation applied to groups with health restrictions such as the disabled, …


The Importance Of Crisis Management In Tourism, Dora S. Jurdana, Romina Agbaba Oct 2022

The Importance Of Crisis Management In Tourism, Dora S. Jurdana, Romina Agbaba

University of South Florida (USF) M3 Publishing

The tourism industry has been exposed to different crisis situations, which reveal tourism's vulnerability and jeopardise its development through the damage they inflict as well as through their unpredictability. Tourism has proven to be resilient in rebounding in the aftermath of crises. In a globalized world which is constantly changing and in which crises affect people’s lives, managing them is an integral part of effective destination management. The main goal is to research the readiness of the tourism system for crises and to underline the importance of crisis management in order to strengthen the resilience of tourism to the effects …


Positive Influences Of Covid-19 On Local Touristic Sites: The Role Of Country Image In Stimulating Tourism In Jordan And India, Nadine Khair, Vimal C. Verma, Sara El-Deeb Oct 2022

Positive Influences Of Covid-19 On Local Touristic Sites: The Role Of Country Image In Stimulating Tourism In Jordan And India, Nadine Khair, Vimal C. Verma, Sara El-Deeb

University of South Florida (USF) M3 Publishing

Tourism took one of the hardest hits during COVID-19 pandemic, especially in Jordan and India, as they are tourism-dependent countries. Despite the restrictions that followed the pandemic, this study identifies the positive influence that this may have caused in enhancing local tourism. The study employed qualitative research methodology in which a sample of 30 interviews were conducted using convenience sampling technique in India and Jordan. Data was analysed using the thematic analysis. Results suggest that countries that have positive country image during the pandemic, may motivate civilians participate in domestic tourism resulting in improving local economy. The issue addressed is …


Analysis Of Green Marketing Orientations Of Green Hotels During Covid-19 With Fuzzy, Ceylan Bozpolat, Burcu Simsek Yagli Oct 2022

Analysis Of Green Marketing Orientations Of Green Hotels During Covid-19 With Fuzzy, Ceylan Bozpolat, Burcu Simsek Yagli

University of South Florida (USF) M3 Publishing

This study aims to examine the role of natural environmental orientation, environmental pressures of stakeholders and brand orientation in green marketing orientations of green hotel businesses in the Cappadocia region during the COVID-19 process. For this purpose, a total of six experts, three of which are green hotel managers and three academicians, were interviewed and the collected data were analysed through the fuzzy method, one of the multi-criteria decision making (MCDM) methods. Due to the limited number of studies in this context in the literature, the current study contributes to the literature. The causal relationships between many factors are analysed …


Examining Social Media Views On Post-Pandemic Tourism Rebuilding: The Case Of Twitter, Muharrem Tuna, Nilgun Demirel Ili, Onur Celen Oct 2022

Examining Social Media Views On Post-Pandemic Tourism Rebuilding: The Case Of Twitter, Muharrem Tuna, Nilgun Demirel Ili, Onur Celen

University of South Florida (USF) M3 Publishing

The world is trying to keep up with the COVID-19 pandemic's new normal conditions. The ongoing pandemic has adversely affected global tourism sectors and their activities like all sectors. Institutions and organizations in various countries, especially UNWTO, are taking initiatives to ensure the recovery of the tourism sector, which has been seriously affected by the COVID-19 pandemic. Therefore, the case study design, one of the qualitative analysis methods, was used to examine the views on social media activity (motivation) that occurred for the resumption of tourism. In the study, the effects of the pandemic on tourism were determined and a …


Effect Of Covid-19 Pandemic On Career Planning: A Study On University Students In Tourism Department, Mehmet Polat Oct 2022

Effect Of Covid-19 Pandemic On Career Planning: A Study On University Students In Tourism Department, Mehmet Polat

University of South Florida (USF) M3 Publishing

The COVID-19 pandemic has adversely affected many sectors, including the tourism sector. In this process, many tourism sector employees lost their jobs. Employees who lost their jobs did not return by turning to different sectors. This situation has revealed the lack of qualified personnel in the tourism sector. This study focuses on universities that provide qualified personnel to the tourism sector. The aim is to explore how the career plans of students who receive tourism education are affected after the COVID-19 outbreak. The research was carried out through an online survey in December 2021. The results of the study show …


Absence Of Visitors During Lockdown Reveals Natural Variation In Carbon Dioxide Level In The Glowworm Cave, Waitomo, New Zealand, David J. Merritt, Chris Hendy Dr, Shannon Corkill Ms Aug 2022

Absence Of Visitors During Lockdown Reveals Natural Variation In Carbon Dioxide Level In The Glowworm Cave, Waitomo, New Zealand, David J. Merritt, Chris Hendy Dr, Shannon Corkill Ms

International Journal of Speleology

Waitomo Glowworm Cave is a highly visited cave where the highlight is viewing the bioluminescence display of a large colony of glowworms. Anthropogenic carbon dioxide build-up in the cave is prevented by management of chimney-effect ventilation aided by a network of microclimate sensors. A cave door prevents ventilationunder drying conditions and promotes it when necessary to clear CO2 and when inflowing air has high relative humidity. A COVID-19-related nationwide “lockdown” in New Zealand from March 2020 resulted in neither staff nor visitors being present in the cave for 60 days, and provided an opportunity to assess the natural microclimate …


Tourism Observatories For Measuring The Covid-19 Impact On Tourism, Georgia Zouni Dr., Stavros Hatzimarinakis, Sotirios Varelas Feb 2022

Tourism Observatories For Measuring The Covid-19 Impact On Tourism, Georgia Zouni Dr., Stavros Hatzimarinakis, Sotirios Varelas

Journal of Sustainability and Resilience

Coronavirus pandemic (COVID-19) began at the end of 2019 and since then has led to a period of global transformations and changes for all aspects of the economy, tourism included. A fundamental action to mitigate the socio-economic impacts of COVID-19 and accelerate recovery is the setup of local sustainable tourism observatories (UNWTO, 2020). This paper proposes a system theory-based framework for measuring the COVID-19 impact on tourism at regional and local level, using a mixed qualitative and quantitative methodology combined with the UNWTO and United Nations’s recommendations for COVID-19 Tourism Recovery.


Short-Term Rental Versus Small Hotel Industry Amid Covid-19 Pandemic: What Drives Millennials’ Accommodation Choices?, Tammy Wee, Melissa L. S. Liow Feb 2022

Short-Term Rental Versus Small Hotel Industry Amid Covid-19 Pandemic: What Drives Millennials’ Accommodation Choices?, Tammy Wee, Melissa L. S. Liow

Journal of Global Hospitality and Tourism

This paper aims to establish the motivation factors behind the accommodation choices made by millennials for stays at short-term rental properties and small hotels amidst the COVID-19 pandemic, a topic that remains under-represented in the hospitality and tourism literature. Using data from a survey of 145 millennials who stayed at an Airbnb property and a small hotel in the past year, a non-parametric test was utilized to compare six motivation factors that affect millennials’ accommodation choices, guided by the push-pull motivational framework. The Wilcoxon signed-rank test results showed that the millennials significantly considered price and reviews as their common pull …


Covid-19: A Developing Crisis For Quantitative Reasoning, Nathan D. Grawe Jan 2022

Covid-19: A Developing Crisis For Quantitative Reasoning, Nathan D. Grawe

Numeracy

Assessment data show substantial learning losses resulting from pandemic-era teaching and learning. While all learning domains have been affected, mathematics performance shows particularly large losses among elementary and secondary school students. Advocates for quantitative reasoning in high schools and colleges should anticipate weaker levels of basic numeracy among entering cohorts for a decade to come. As a consequence, the urgency to reform curricula and student support has never been greater.


Numeracy And Financial Wellbeing During The Covid-19 Pandemic, Nora Wikoff Jan 2022

Numeracy And Financial Wellbeing During The Covid-19 Pandemic, Nora Wikoff

Numeracy

This paper examines the role of numeracy in smoothing financial difficulties during the COVID-19 pandemic. The results show that numeracy was associated with a 30% reduction in late or non-payment of bills and a 20% reduction in the odds of feeling financially squeezed. The effect of numeracy on financial wellbeing was remarkably consistent across levels of education, ethnicity, and gender, suggesting that improving numeracy levels in the population may be an effective strategy to increase financial capability across the board. However, while numerate individuals were less likely to experience financial difficulty, high numeracy did not predict narrower gaps between Whites …


Wwa Reflection: Losing Sight, Making Scholarship, Sabrina M. Durso Dec 2021

Wwa Reflection: Losing Sight, Making Scholarship, Sabrina M. Durso

ABO: Interactive Journal for Women in the Arts, 1640-1830

No abstract provided.


From Hurricanes To Pandemics: Community-Based Transformation And Destination Resilience In Utuado, Puerto Rico, Patrick J. Holladay, Pablo Méndez-Lázaro, Katja Brundiers Sep 2021

From Hurricanes To Pandemics: Community-Based Transformation And Destination Resilience In Utuado, Puerto Rico, Patrick J. Holladay, Pablo Méndez-Lázaro, Katja Brundiers

Journal of Sustainability and Resilience

Community-based tourism that is both sustainable and resilient lends strength to the community-based tourism system. Local mobilization of resources, cohesiveness, coordination, opportunities for change, healthy social and natural capital, economic diversification, strong leadership, and management that embraces creativity all build resilience. An example from Utuado, Puerto Rico is presented that illustrates these concepts with conceptual parallel of Hurricane Maria’s devastating impact to that of COVID-19. Post-coronavirus tourism should support local communities that could be resilient, creative, adaptive and transformative while it protects and provides long-term benefits to local communities and people.


Building Resiliency With Students Of Color During The Pandemic: Providing Remote After-School Activities, John Bell, Marcus Mcdonald Sep 2021

Building Resiliency With Students Of Color During The Pandemic: Providing Remote After-School Activities, John Bell, Marcus Mcdonald

Journal of Practitioner Research

As two Black male teachers, we knew the risks for our Black male students in our culture and the importance of keeping them safe and attending school. Keeping our students involved in our school community took on a new urgency when the pandemic hit and the country struggled with racial issues after the shooting of unarmed Black men and women. We adapted our after-school mentoring and leadership programs (that had been f2f) for young Black males and transformed them to after-school remote platforms. Secondary students participated in a remote football practice and training program. They were able to socialize …


Teachers As Instructional Designers: Unearthing The Essence Of The Primary School Curriculum For Delivery Within The Remote Learning Classroom, Angela Gonzalez, Michael Poole Sep 2021

Teachers As Instructional Designers: Unearthing The Essence Of The Primary School Curriculum For Delivery Within The Remote Learning Classroom, Angela Gonzalez, Michael Poole

Journal of Practitioner Research

Moving our elementary curriculum to emergency remote instruction presented numerous challenges to our elementary school, as teachers recognized that elementary-age children could not be expected to spend the amount of time on computer screens that they had spent in face-to-face classrooms. Working with our colleagues, we adopted a “less is more” approach, using inquiry processes to make systematic and informed choices as to which state standards would be covered. We acted as instructional designers to develop coherent learning units for remote instruction, using inquiry processes to study the effectiveness of our lessons and adjust instruction accordingly. This work could only …


A Quest For More Equitable Experiences For All Students During A Global Pandemic: An Inquiry Into Remote Delivery Of De-Tracked Chemistry And Biology Classes, Mayra Cordero, Elizabeth Davis Sep 2021

A Quest For More Equitable Experiences For All Students During A Global Pandemic: An Inquiry Into Remote Delivery Of De-Tracked Chemistry And Biology Classes, Mayra Cordero, Elizabeth Davis

Journal of Practitioner Research

Through our collaboration, we helped one another rethink and adapt the delivery of our de-tracked science courses for remote instruction as we finished out the 2019-2020 school year, with a particular focus on developing remote instruction practices that would support our learners struggling in our secondary science de-tracked classrooms. We derived three actions to take to target the needs of our students who struggled and to differentiate our instruction. We reduced the amount of material being covered to allow for deeper dives into content, prioritized depth of learning over breadth of learning; connected our remote lessons to our students’ real-world …


Addressing Student Isolation During The Pandemic: An Inquiry Into Renewing Relationships And Reimagining Classroom Communities On Remote Instruction Platforms, Elizabeth Davis, Angela Flavin, Melanie M. Harris, Laura Huffman, Dicy Watson, Kristin M. Weller Sep 2021

Addressing Student Isolation During The Pandemic: An Inquiry Into Renewing Relationships And Reimagining Classroom Communities On Remote Instruction Platforms, Elizabeth Davis, Angela Flavin, Melanie M. Harris, Laura Huffman, Dicy Watson, Kristin M. Weller

Journal of Practitioner Research

We began this pandemic cycle of inquiry by acknowledging that we all viewed relationships with our students as foundational to the teaching and learning process (i.e., Elmore, 2004; Fullan, 2007; Noddings, 2014; Rimm-Kaufman, et al., 2014). While we had well-established strategies for creating caring classroom communities in our face-to-face classrooms prior to the pandemic, we were all searching for new online strategies for keeping relationships vital when faced with the abrupt transition to remote instruction and the isolating effects of the Spring 2020 lockdown, both for ourselves and for our students. Hence, we committed to documenting and sharing with one …


Introduction To The Special Issue: Inquiring Into, About, And During Covid-19, Nancy Fichtman Dana, Karen L. Kilgore Sep 2021

Introduction To The Special Issue: Inquiring Into, About, And During Covid-19, Nancy Fichtman Dana, Karen L. Kilgore

Journal of Practitioner Research

One of the most pervasive ways the inquiry movement has needed to be reshaped since its inception is as a mechanism to respond to a global pandemic. As COVID-19 necessitated an abrupt transition to remote delivery of instruction, teachers needed a powerful form of professional learning to understand and respond with changes to serve their students during this challenging time. At P. K. Yonge Developmental Research School, a K-12 school, the leadership team designed a Canvas website devoted to teacher inquiry, enabling teachers to share experiences, collaborate, and address issues regarding the abrupt transition to emergency remote instruction. In this …


The Perceived Impact Of Covid-19 Pandemic On Healthcare Cost In Bangladesh, Hasibul Islam, Fatema Johora, Asma A. Abbasy, Masud Rana, Niyungeko Antoine Sep 2021

The Perceived Impact Of Covid-19 Pandemic On Healthcare Cost In Bangladesh, Hasibul Islam, Fatema Johora, Asma A. Abbasy, Masud Rana, Niyungeko Antoine

Journal of Global Business Insights

The study showed the effect of the COVID-19 pandemic on healthcare expenses including the price of medicines, protective equipment, medical devices, healthcare facilities, and food. A self-administered questionnaire was used as the data collection tool and 400 people from different Bangladesh divisions (Dhaka, Chittagong, Barisal, Khulna, Mymensingh, Rajshahi, and Sylhet) participated in this study. Multiple regression analysis was used to estimate the impact of independent variables on dependent variables. R programming environment was used to perform the statistical analysis. Cronbach’s alpha was used for determination of reliability and found acceptable internal consistency. The price of protective equipment (POPE), the price …


Struggle With Covid-19 Crisis Within The Scope Of Financial National Security: The Example Of The Republic Of Turkey, Silacan Karakus Aug 2021

Struggle With Covid-19 Crisis Within The Scope Of Financial National Security: The Example Of The Republic Of Turkey, Silacan Karakus

University of South Florida (USF) M3 Publishing

The COVID-19 pandemic is a discovered infectious disease in the People's Republic of China. This disease was a transformation to pandemic, when to spread all over the world in a short time, within the research framework. The struggle of the COVID-19 in the scope of financial national security was an analytical issue with example of the Republic Turkey for this study. The initiation of the emergence process of the COVID-19 epidemic in China. The third part is an examination of the spread of the COVID-19 epidemic to the whole world. The evaluated struggle of COVID-19 within the scope of financial …


Analysis Of E-Complaints Regarding Hotel Restaurants During Covid-19 Process: The Case Of Antalya, Sevim Usta, Serkan Sengul Aug 2021

Analysis Of E-Complaints Regarding Hotel Restaurants During Covid-19 Process: The Case Of Antalya, Sevim Usta, Serkan Sengul

University of South Florida (USF) M3 Publishing

The study aimed to determine the customer complaints about hotel restaurants during the COVID-19 pandemic. The study was conducted in restaurants of 50 5-Star Hotels in Antalya, Turkey's most visited tourist destination. The authors consider that the findings of this study are important for comparing with the studies in current literature. Among the TripAdvisor reviews written in English between December 2019 and March 2021 on hotel restaurants, 300 complaints were detected. Of the 300 complaints, 825 content of complaint was determined. It was determined that the customer complaints are generally related to "average" services and that among the produced codes, …


Brand New Leisure Constraint: Covid-19, Guliz Coskun Aug 2021

Brand New Leisure Constraint: Covid-19, Guliz Coskun

University of South Florida (USF) M3 Publishing

The recent pandemic caused serious losses in the leisure industry worldwide. The recreation facilities and event management companies have suffered the negative economic impact of the pandemic, and some of them even went bankrupt. Due to facility closures and lockdowns people have no choice to spend their leisure time at home and engage in home-based leisure activities. The leisure time activity participation was already low among Turkish people before the pandemic. The fear of getting infected with COVID-19 led people to stay at home even during the summer times when the lockdown was paused. Families have to spend more time …


Comparative Measurement Of Working Capital Efficiency For Borsa Istanbul Restaurants And Hotels For The Covid-19 Period And Previous Quarters, Fatih Gunay, Gary Cokins Aug 2021

Comparative Measurement Of Working Capital Efficiency For Borsa Istanbul Restaurants And Hotels For The Covid-19 Period And Previous Quarters, Fatih Gunay, Gary Cokins

University of South Florida (USF) M3 Publishing

The working capital of a company is the current assets that should be converted into cash within a year. To meet the goal of value maximization and to survive in a competitive business environment, managing day-to-day operating activities effectively is important. As one of the important outcomes of Covid-19, international tourist numbers decreased dramatically in 2020 and still remain at a low level. Accordingly, countries’ tourism income and tourism companies’ sales revenues have decreased linearly. This paper is aimed at measuring and comparing the working capital efficiency of companies that are operating in tourism and listed in the Borsa İstanbul …