<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:dcterms="http://purl.org/dc/terms/">
<rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2341">
    <dcterms:title><![CDATA[The Relationship Between Tax Revenue And Economic Growth In Turkey: The Period  Of 1975-2011]]></dcterms:title>
    <dcterms:abstract><![CDATA[In the study, the relationship between tax revenues and economic growth for the Turkish  economy has been examined in the period of 1975-2011. Johansen Juselious cointegration test and Granger causality test have been used in order to find long term and short term  relationship, respectively. Impulse-response function and variance decomposition analysis  have been applied via VAR model. The findings have shown that there is interaction between  tax revenue types and the economic growth in the long term and is not such an interaction in  the short term. The effect of the shock given to indirect tax revenue to economic growth rate  has decline; the response of growth rate to shock given to direct tax revenue has been  tendency to rise up towards the end of the period. In the variance decomposition method;  direct tax revenue is more effective than indirect one. But, the growth rate that is expressed by  GDP (gross domestic product) or other factors affecting growth rather than tax revenue has  been appeared affected itself.  Keywords: Direct tax, indirect tax, economic growth, granger causality test, co-integration  test, VAR]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1311]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2340">
    <dcterms:title><![CDATA[Removel Of Chromium (Vi) From Leather Industry Waste Water By Adsorbtion  Methot]]></dcterms:title>
    <dcterms:abstract><![CDATA[Environmental pollution is an event that causes deleterious changes in the physical,  chemical or biological properties of air, water, soil or nutrients, which in turn negatively  affects humans&#039; or other living organisms&#039; health, living or activities (1).  Development of industry and rapid population growth brought along pollution and  consequently pollution of water sources. Today, the heavy metals present in drinking and  utility waters are amount the most serious pollutions and pose a great threat for public health.  Water used in industry is one of the sources of water pollution. As mentioned earlier, heavy  metals have a respectively more important place in water pollution. Heavy metal pollution is  caused by the liquid wastes of many industries such as metal coating, mining, tanning,  chlorine-alkali, radiator production, melting, battery production and alloy industries. The facts  that water is indispensable for life, and that it is used constantly in all areas of life set forth the  importance of preserving water sources and the necessary level of water quality for drinking  and using. All kinds of substances that may be in water is harmful to health over a certain  concentration. Due to this reason, the pollutants in water have to be removed.  Examining the studies in the literature concerning the removal of Cr(VI) ions from waste  waters shows that the Cr(VI) ion defoliates plants and trees and reduces yield particularly  when the waters of the streams it is discharged to is used for agricultural irrigation, reduces  meat and milk yield when used in breeding, and causes allergic reaction upon contacting  humans. It is also seen from the literature that, in addition to the chemical methods, also  factory wastes (sunflower meal, bagasse, glaze waste, gypsum waste, marble powder, fly ash,  etc.) that are more economical and natural resources (marl, cinder, red loam, etc) are used for  removing Cr(VI) ion, which is classified as a heavy metal, from water and successful results  are obtained from these methods. Our purpose in this study is to plan the removal of the heavy  metals, 90% of which are used in the leather industry and oxidized to Cr(VI) ion causing  pollution in the Menderes river, Nif stream and particularly Gediz river in our region, by  means of the absorbents that can be obtained economically and in a convenient way by  utilizing the wastes generated in the factories of the same region and natural resources.  It is intended to determine the optimum conditions for absorbing chromium from leather  waste water with the use of gypsum waste, which can be obtained in a highly economical  way and the way of utilization is being sought as the abundant waste of the Serel ceramic  factory.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1263]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2339">
    <dcterms:title><![CDATA[Corporate Environmental Reporting: Approaches And Challenges]]></dcterms:title>
    <dcterms:abstract><![CDATA[Sustainable development issue have become increasingly important to a range of stakeholders  and attention has focused on the environmental impacts of corporate activities. Within this  context, investors and other stakeholders demand for reliable and accurate information  regarding environmental performance. Thus sustainable or environmental reporting has arisen  as a challenging and attractive growth area for accounting professionals (Bell and Lehman  1999). One of the most challenging issue in environmental reporting is how and what  corporations should report to meet demands of various stakeholders.  Reporting about environmental issues may embrace information both in traditional financial  reports and in any other reports. For environmental reporting, guidelines have been published  by various parties since the beginning of the nineties (IIIEE Report 2002). Considerable debate has taken place among the international bodies on the recognition, classification and  quantification of environmentally significant information. A number of recommendations  were put forward in the 1990s by standardization and Professional bodies. Yet, there are  considerable contradictions among these recommendations leaving management a large  element of discretion when deciding which issues to recognize, how to measure these and  what to disclose about environmental activities (Schalteger and Burrit 2000).  The aim of this study is to present approaches and guidelines of corporate environmental  reporting (CER) in an international context. For this purpose development of CER is  presented which is then followed by approaches to environmental reporting such as the Global  Reporting Initiative (GRI) reporting framework, initiatives of Standard setters and some  governmental regulations.  Keywords: Corporate Environmental Reporting, Sustainable Accounting, Sustainable  Reporting, Environmental Reporting Guidelines.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1304]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2338">
    <dcterms:title><![CDATA[The Banks And Sustainable Development]]></dcterms:title>
    <dcterms:abstract><![CDATA[This paper focuses on the role of the banks in supporting sustainable development.  Its objective is to examine recent trends in banking and sustainable development, as well as  to assess the implementation and application of the sustainable development policies adopted  by the banks in the banking sector in Republic of Macedonia.  For that purpose it is made a comprehensive analysis on the trends of “sustainable finance”,  as well as research on the practices in the Macedonian banking sector in supporting  sustainable society.  Namely, at the beginning of the 21st century, the banks in the industrial world have become  complex financial organizations that offer a wide variety of services to international markets  and control billions of dollars in cash and assets. Supported by the latest technology, banks  are working to identify new business niches, to develop customized services, to implement innovative strategies and to capture new market opportunities. By means of their financing  policy, banks can then take specific measures to contribute to sustainable entrepreneurship.  As the analysis indicates, with few exceptions bank policies in the West Balkans are lagging  significantly behind relevant international standards and best practices.  Until recently, most Macedonian banks did not consider environmental and social concerns  to be particularly relevant to their operations.  Today, however, the integration of sustainability into the banking sector of Macedonia has  taken two key directions:  Support the environmental and social responsibility through financial contribution in  environmental initiatives and socially responsible initiatives  Integration of environmental and other sustainable development criteria into lending and  investment strategy of the banks  Therefore, the paper reviews the environmental and social policies of the selected big and  medium sized banks in Macedonia, as well as policy and the practices if the specialized  promotion bank-Macedonian Bank for Development Promotion.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1283]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2337">
    <dcterms:title><![CDATA[Performance Based Payment (PBP) in University Hospitals]]></dcterms:title>
    <dcterms:abstract><![CDATA[The objective of this study is to evaluate the impact of the performance-based payment  system in university hospital and to determine the potential problems with their solutions. The research was carried out at university hospitals in Turkey. In this research, qualitative research  method was used. The content of the survey data, qualitative research method, which is the  most commonly used technique, has been obtained by interview technique. The results of the  analysis has revealed that advantages of this system include; effective and efficient  management of resources, a accessibility to healthcare services, increased patient satisfaction,  ease of patients’ to reach healthcare services, more accurate and correct medical records. The  disadvantages of this system are as follows: left the job of specialist physicians, prohibition of  private health care work of specialist physicians, be a source of conflict among the staff,  misallocation and wasteful expenditure of resources, unnecessary tests, admissions,  interventions, increased unethical behaviors, decrease in the will to work and co operate with  co-workers.  Keywords: Health Policy and Management, Performance, Payment, Motivation, Hospital]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1277]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2336">
    <dcterms:title><![CDATA[The Relationship of Destination Image with the Principle of Sustainable Tourism: A Case  of Alanya]]></dcterms:title>
    <dcterms:abstract><![CDATA[The purpose of this paper is to monitor how the destination image of Alanya is perceived by  tourists as well as by local people and to examine the relationship of the findings with the  principles of sustainable tourism. Alanya is one of the most mature touristic destination in Turkey  and although it is relatively small district with a population of 250.000 people, hosts 6,5 % of the  total foreign arrivals of Turkey which is over 31 Million in 2011. Particularly, the priority of the  economic dimension of sustainability of a destination like Alanya, heavily dependent on tourism,  is continuity rather than growth. This paper aims to contribute to tourism literature since there is  no past research to measure destination image of Alanya has been conducted.  Keywords: Sustainable tourism, destination image, Alanya, sustainable development,  sustainability.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1370]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2335">
    <dcterms:title><![CDATA[An Assessment on Evolution of Regional Development Concept]]></dcterms:title>
    <dcterms:abstract><![CDATA[Associating the terms, knowledge, innovation and learning, with development is not a  new process. The innovation as the primary source of competitive advantage in capitalist  economies had been postulated firstly in Marx and Schumpeter’s ideas. But in parallel with  evolution process of development theories and studies, addressing the concepts on regional  level and within the framework of sustainability is a new process. It is seen apparently that  interest in “region” concept has a considerable place in development studies from the early  1990s. Now regions are seen as opened identitites and are exposured to the effects of  international competition directly. Right at this point, the development efforts of lagging  regions by “cut and copy” transfer practice of the development models and policy  instruments of advanced regions have lost their meanings. Prior development models which  used to focus on physical infrastructure and capital endowment have been replaced with  internal models emphasizing the accumulation of intellectual capital and intangible assets.  Key source of competitive advantage is defined as the capacities of regions to support learning and innovation processes. To achieve and sustain the competitive development on  regional level, such models and instruments are required that, they will consider the unique  features and differences of regions, built on the peculiarities of different regions, , not general  but customized and bottom up participatory, have ability to constitute exploitable advantages.  In accordance with the saying, “think globally, act locally”; the concept of sustainability  also shifted from its global understanding to such an understanding which is fed from local  and regional applications.When a region starts to develop, region’s sustainability must be  examined. An ecological deficit which may emerge, should also affect the neighbour  developed regions inevitably. So regional development should not be thought independent  from sustainability. At this point, two concepts come to the scene; “regional sustainable  development” and “sustainable regional development”. The difference is that, for “regional  sustainable development” enviromental objectives and targets are in the forefront, while  economic goals have priority in “sustainable regional development”. But in the second one,  to maintain the sustainability of regional development, some enviromental precautions and  policies are considered too.  This study aims to offer critics of recent studies and provide some inferences to possible  directions for further research by examining the studies, particularly the ones which  reconsider the innovation, knowledge and regional development relation in framework of  sustainability. In the study, firstly the conditions will be underlined which led the emergence  of “the new regional development approach”, focusing on the local dynamics as driving  forces of regional development. And then, in relation to evolving debates about sustainability  and regional development, the forefront concepts- like “learning regions”, “innovative  milieux”, regional networks- will be held within its intellectual context and clarified how they  are situated and conceptualized in empirical studies. In this context, new development models  and the internal drivers of regional development should be revealed. And finally the reached  findings will be examined in terms of common goals for sustainable development and some  inferences for further research will be offered.  Keywords: sustainable development, innovation, knowledge, regional development,  development models, new regional development approach, sustainability.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1172]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2334">
    <dcterms:title><![CDATA[Structural Characterization Of Iron Aluminide Coatings On Aisi 4140 Steel By Trd]]></dcterms:title>
    <dcterms:abstract><![CDATA[In the present study, structural characterization of iron aluminide coated AISI 4140 steel by  thermo-reactive deposition technique (TRD) in the powder mixture consisting of pure aluminum, ammonium chloride and alumina at the temperatures of 700°C, 800°C and 900ºC  for 1-5 h were investigated. The coated samples were characterized by X-ray diffraction,  scanning electron microscope and micro-hardness tests. Iron aluminide layer formed on the  AISI 4140 steel was smooth, compact and homogeneous. The phases formed in the coating  layer deposited on the surface of the steel substrates are Fe2Al5, FeAl2, AlN and Al2O3. The  depth of the iron aluminide layer ranged from 37.56±3.46 μm to 280.38±21.58 μm, depending  on treatment temperature and time. The higher the treatment temperature and time the thicker  the coating layer observed. The hardness of the iron aluminide layer was ranged from 952.4 to  1003.2 HV0.005.  Keywords: Coating, aluminizing, iron aluminide, thermo reactive deposition]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1261]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2333">
    <dcterms:title><![CDATA[European Union Membership Process Of Turkey; Its Pros And Cons For Turkey]]></dcterms:title>
    <dcterms:abstract><![CDATA[The membership process of Turkey has been carried out since 1959 when Turkey first applied  to join what was then called the European Economic Community. This process had profound  influence on Turkey in many fields such as economy, social life, international policy,  education etc.  The first agreement signed between Turkey and European Union was “Ankara Agreement”  which took place in 12 September 1963. This agreement envisaged establishment of customs  union, which is aimed at integration of Turkey and European Economic Community in three  main phases. Following this agreement additional protocols were signed. The year 1987 was  another turning point for the process that Turkey applied for full membership on this date.  Besides the developments in 1987, in 2004 Turkey realized an important step on the way to  becoming a full member. In 2004 European Union Member States decided that negotiations  with Turkey could be initiated. The negotiations are still carried out. All of the agreements  and protocols in the process required Turkey perform new policies which affect the society in  many fields.  The question of how this process has affected Turkey, which is asked by many, is still one of  the most questioned issues of Turkey. It is obvious that 53 years-old process has had a lot of  advantages and disadvantages for Turkey. To see the main pros and cons clearly, the issue  must be analyzed under three main subtitles; economy, social life and policy.  Keywords: EU, Turkey, Membership Process, Customs Union, Ankara Agreement.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1331]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2332">
    <dcterms:title><![CDATA[The Effects of Different Feeding Programmes on Growth and Survival Rates of Newborn  Guppy (Poeciliareticulata PETERS, 1859)]]></dcterms:title>
    <dcterms:abstract><![CDATA[In this trial, five feeding programmes were used to investigate the optimum feeding process of  new-born guppy in five treatment groups. For the study, fish were fed Artemia(nauplii) for 4  weeks (4A), microparticulated feed for 4 weeks(4MF), 1week Artemia+ 3weeks  microparticulated feed (1A+3MF), 2weeks Artemia + 2weeks microparticulated feed  (2A+2MF) and 3weeks Artemia + 1week microparticulated feed (3A+1MF) in related  treatment groups. At the end of the study differences in weight, length, survival and stress  resistance of the fish were calculated. According to the measurements, the best average  growth of19.94±0.161 mm length and0.0732±0.00120 g weightwas observed in the group fed  4MF (p&lt;0.05), whilst the worst average growth of17.74±0.088 mm lengthand0.0425±0.00061  g weight was observed in the group fed 4A (p&lt;0.05).There were significant differences  (p&lt;0.05) in average lengths of18.93±0.038 mm, 18.27±0.055 mm, 17.97±0.025mm in the  groups fed 1A+3MF, 2A+2MF and 3A+1MF respectively. The weights did not show any  differencewith0.0594±0.00032g and 0.0576±0.00026g between the groups 1A+3MF,  2A+2MF (p&gt;0.05),while the group 3A+1MF showed different live weight of  0.0490±0.00041g (p&lt;0.05) according to other treatment groups. The worst survival rates with  %88.14±0.74 has been obtained (p&lt;0.05) in the group fed 4MF while the survival rates has  been determined %97.78±0.00 in the group fed 3A+1MF, %97.04±0.74 in the group fed 4A  and in the group fed 2A+2MF, %91.85±0.74 in the group fed 1A+3MF respectively. There  were no significant differences between the groups fed 4A, 2A+2MF, 3A+1MF (p&gt;0.05)  while the groups 4MF and 1A+3MF showed significant differences (p&lt;0.05). According to  these results, the diet 4MF and 1A+3MF are not enough for a better aquaculture of new-born  guppy. Therefore, it is found in the trial that Artemia supply for the first 2 weeks after birth in  guppy are necessary for better survival and stress resistance.  Keywords:Poecilia reticulata, Artemia, Microparticulated feed.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1260]]></dcterms:extent>
</rdf:Description></rdf:RDF>