<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/2241">
    <dcterms:title><![CDATA[Awareness-rasing Sustainable Business and Corporate Social Responsibility Among Small and Medium-sized Enterprises]]></dcterms:title>
    <dcterms:abstract><![CDATA[Sustainable business and corporate social responsibility (CSR) activities have been raising in  Turkey since 2001 Economic Crisis. Corporate social responsibility (CSR), is an approach  developed with the concept of sustainable development. CSR is a kind of self-regulation  management and organization model. CSR means that a company&#039;s business model should  be socially responsible and environmentally sustainable. It refers to responsible corporate  action beyond legal requirements; CSR manifests itself throughout the value chain, in a  company’s treatment of its employees and in its dealings with the relevant stakeholders.  Especially, most large-sized companies in Turkey at least have played some roles on  sustainable development with their projects, activities or reports. Most of them have relations  with the world business environment. That’s why they could find chance and had to use  sustainable strategic management methods to prevent their stakeholders. But many small and medium-sized companies (SMEs) couldn’t have realized yet the importance of sustainability  and CSR because of the many reasons (financing, accounting, human resources, work places,  cultures and others). SMEs give dynamism to the Turkish economy, employment and  businesses providing an important contribution to sustainable development. 98% of total  enterprises in Turkey ara SMEs, Community and the environment in which SMEs can make  significant contributions to corporate social responsibility. Because the term responsible for  the business, social and environmental issues become part of the company&#039;s activities to  ensure the economic success of the company with sustainability. CSR in Turkey is not a new  subject. Historical background the society has already got a culture of philanthropy by some  foundations and trade guilds. The research problem was how SMEs efforts could be  improved into responsible entrepreneurship by raising questions on the possible ways with a  profitable and sensible manner. The research may also help the companies in our region  identify further actions that they can take to strengthen their business, its reputation and  performance. The research area was undertaken in Aydin. Only seven percent of companies  have ISO 9000 certificate. Almost nearly SMEs don’t have certificates such as ISO 14000  and CE certificates. This situation may be the result of SMEs adequate environmental  awareness. SMEs owner/managers play important roles to build workplace, environmental,  marketplace and community policies. Cause they are the first policy makers on entreprises’  values. Besides they think that these are unnecessary expenditures for themselves and the  society or they have limited ability to apply.  Keywords: Sustainable Business, Corporate Social Responsibility, Small and Medium-Sized  Enterprises, Business Policies, Company Values]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1096]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2240">
    <dcterms:title><![CDATA[Molecular cloning and characterization of ARF1 and COPI coat proteins from  Medicago truncatula cv. Jemalong]]></dcterms:title>
    <dcterms:abstract><![CDATA[The integrity of the Golgi apparatus in both plant and mammalian cells is dependent upon a  coordinated flow of COPII (coatomer protein) coated vesicles in anterograde (forward) and of  COPI coated vesicles in retrograde (backward) direction. Although a fair amount of work on  vesicular trafficking has been published in Arabidopsis thaliana not much information is  available related to the secretory pathway in other higher plants. In the present study we have  used Medicago truncatula, a model plant for legume species as for symbiotic and pathogenic  interactions, to identify Arf1 and COPI components of the early secretory pathway. Their  localisation and interaction with the Golgi apparatus in the root cells has been identified. EST  databases of the M. truncatula were screened and putative homologues for all seven coatomer  proteins and MtArf1 were identified. SDS-PAGE electrophoresis and immunoblotting studies  showed very high expression of Arf1 in nodules and nodulated roots compared to nonnodulated  ones. Our results show that MtArf111::GFP, Mtz-COP1::GFP and Mtz COP2::GFP  were localized on mobile Golgi structures, streaming along the ER network and were  sensitive to brefeldin A, indicating their potential association with Golgi stacks. This study  demonstrates an important role of Arf1 and COP1 proteins in early secretory pathway in root  cells of M. truncatula.  Keywords: Medicago truncatula, Arf1, COPI, Golgi, Vesicular trafficking, Root Nodules]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1246]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2239">
    <dcterms:title><![CDATA[Quality Costs Accounting And A Firm Application]]></dcterms:title>
    <dcterms:abstract><![CDATA[Contemporarily, the competition in the markets has thoroughly heated up. Many companies  try to decrease their costs in order to survive in this cruel market. In this respects, the quality  costs gain importance in all over the world and in Turkey, too.  Companies need to gaining profit for sustainability. And also gaining profit is one and first of  companies’ two basic goals. In order to achieve this first goal and to gain sustainability,  companies have to provide customers’ and potential costumers’ needs and demand as well as they do, and also they should gain sustainable competitive advantage by improving its  technology, and its product quality.  With the globalization and non-boarding trading, the markets turned into cruel competitive  place. In that kind of markets, unfortunately, using low pricing model is not enough for  selling goods and services. Companies also need to provide high quality products. In other  words, being successful in the global markets, the companies need to have not only low price  products, but also high quality products.  As it is stated above, in order to gain sustainable competitive advantages in the market,  companies need to act two actions at the same time. Firstly, improving the quality of products  and services causes gaining sustainable competitive advantages in the market. Secondly,  decreasing production costs by improving efficiency in order to promoting the product, brand  or company in the market.In addition, the quality cost system utilizes the production  efficiency. Therefore, the quality cost system should be established in every company in  which it can be applicable.  Keywords: Total Quality Management, Quality Costs, Managerial Accounting.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1279]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2238">
    <dcterms:title><![CDATA[The effects of akhism principles on today&#039;s business life:  A case in the western mediterranean region]]></dcterms:title>
    <dcterms:abstract><![CDATA[In historical process, Akhism guided to the commercial life of Turks. It is in close contact  with other institutions of the society. With its rules and principles Akhism seeks to establish  good relations between people and also organizations. With these perspectives, Akhism has  an quite stable place in history. The purpose of today&#039;s commercial applications of the  principles and implications of the study is to reveal Akhi. In this context, we did a literature  review firstly; followed we implied the survey upon small and medium-sized business  owners, than collected data and analyzed.  Keywords: Akhism principles, producer, seller, shopkeeper]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1167]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2237">
    <dcterms:title><![CDATA[In The Uncertainty Conditions Cost-Volume-Profit Anlysis Which is Used Fuzzy Logic]]></dcterms:title>
    <dcterms:abstract><![CDATA[To be successful in the global competitive environment, business are obliged to maintain  their activities and plan their activities. Profit planning is the most important management  tool, since the main target is to make profit.  The cost system, which is used, should provide information for the concerning people about  the many aspects, such as inefficient parts, unprofitable products and determining the  activities and products whose costs are high, but incomes are very low.  Activity-based costing is becoming as a tool supporting business management by supplying  more detailed information as well as effort to determine more accurately the product costs.  However, activity-based costing is criticized because it is found complex and application is  difficult. In today&#039;s management where computers are used effectively can resolve the lack at  this point by using computer-supported system.  In our study, in activity-based cost systems, a methodology was developed, based on turbid  logic theory, so as to eliminate the uncertainty, remove the vaguness and make profit plan by  using the estimated data.  Keywords: Cost-Volume Profit Analysis, Fuzzy Logic]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1110]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2236">
    <dcterms:title><![CDATA[The Role of Tourism Incomes in the Reduction of Foreign Trade Deficit:  A Comparative Analysis of Turkey and Bosnia-Herzegovina]]></dcterms:title>
    <dcterms:abstract><![CDATA[The Foreign Trade deficit, one of the most important problems in both developed and developing  countries, has been occasionally leading to crises and recessions. Nations benefit from the  tourism incomes in the reduction of foreign trade deficit at utmost level. Developing countries  such as Turkey and Bosnia-Herzegovina structurally need foreign resources to be able to solve  the sustainable development and foreign trade deficit problems. In this context, foreign currency  inputs obtained from tourism and regarded as “service industry,” have importance in the  reduction of foreign trade deficit of nations. In this sense, tourism industry has a role in both  acquiring resources needed and in reducing the foreign trade deficit.  This paper aims to present the role and importance of tourism incomes in reduction of foreign  trade deficit in Turkey and Bosnia-Herzegovina comparatively.  Keywords: Tourism industry, Tourism incomes, Foreign trade deficit, Developing countries,  Turkey, Bosnia-Herzegovina.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1363]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2235">
    <dcterms:title><![CDATA[The Importance of Environmental Accounting in the Context of Sustainable  Development and Within IFRS Evaluation]]></dcterms:title>
    <dcterms:abstract><![CDATA[Nowadays, companies cause a lot of environmental problems because of profit maximization,  the endless needs, rapidly advancing technological developments, unconscious consumption  of natural resources, as they execute their operations. At first glance, these efforts in order to  remove environmental pollution means additional cost to companies in the short term  nevertheless they can have a chance of cost minimization in medium and long term and even  additional income in this process.  To meet the needs of business management and related people about the enviroment,  enviromental accounting has started up. The study of TAS/TFRS accounting in the context of  the enterprises is focused on enviromental accounting and its importance, reflecting the  financial progress on enviromental sensitivity reports and sharing those info with the  community. There is no relevant TAS/TFRS on the accounting for and the reporting of  environmental costs within the existing set of TAS/TFRS. Because, the accounting principles  set out in the existing set of TAS/TFRS are already adequate to deal with the accounting for  and the reporting of environmental costs. Also, in our study various suggestions were made  for he healthy functioning of enviromental accounting.  Keywords: Turkish Accounting Standards, Turkish Financial Reporting Standards,  Environmental Accounting,]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1282]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2234">
    <dcterms:title><![CDATA[The Impacts Of Using Additional Teaching Materials On Students’ Performance In  Package Program Education: The Case Of Fidelio And Sejour]]></dcterms:title>
    <dcterms:abstract><![CDATA[This study has been carried out to examine the effects of the use of additional teaching  materials on student&#039;s performances, during educational activities regarding the use of  package programs in the tourism sector. The study design called for two separate groups.  Students were provided with a laboratory for study outside of course hours. 73 students took  part in practice sessions outside of course hours, while a total of 145 students took the  examinations. While researching the effects of using course books, 93 students took classes  having been provided course books, while a further 97 students took the classes without  course books. A post test controlled experimental design was used to compare the two  groups. The study was carried out with third year students of the Akdeniz University, School  of Tourism and Hotel Management in the fall term of the 2011 – 2012 educational year. To  gather data on the effectiveness of usage of course books, the Fidelio program instructors  applied a test with 10 open ended questions, prepared by employees working in the sector and  using the program and the researchers. For the laboratory effectiveness study, a post test  consisting of 10 questions was prepared by the researchers together with sector employees  and applied to the students. The results of the study were evaluated using the SPSS 15.0  statistical software package. Based on the findings, the researchers have made  recommendations on the use of course books and laboratory study outside of class hours in  applied courses such as package program instruction.  Keywords: Additional Teaching Materials, Package Program Education, Package Program  Usage]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1156]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2233">
    <dcterms:title><![CDATA[The Role Of Twin Deficit Problem In Sustainable Growth: An Econometric Analysis  For Turkey]]></dcterms:title>
    <dcterms:abstract><![CDATA[In economics literature the relationship between budget deficit and current account deficit is  known as twin deficit hypothesis. The Keynesian Approach accepts a relationship between  two deficits. In contrast to this, Ricardian Equivalence Hypothesis defends there is no  relationship between these two deficits. Twin deficit has become the subject of several studies  to test which of these hypotheses are reliable but no consensus has achieved. Some studies  found a relationship from budget deficit to current account deficit but some of them had the  opposite result. Especially after 1980 it is known that many developed and developing  countries encountered with this twin deficit problem. Also Turkey has the problem of twin  deficit. Therefore, it is important to find whether there is a causality between them and the  direction of this causality.  In this study the relationship between budget deficit and current account deficit is examined  by using Johansen Cointegration Analysis. This study is based on period 1996:Q1-2011:Q4.  According to results of co-integration; variable coefficients are statistically significant and  consistent with what we expected in hypotheses. CAD has a significant negative effect on  BD. When there is a 1% increase in CAD, BD decreases 0,12%. This finding is consistent  with economic theory because according to Keynesian Approach two deficits have relationship with each other. However, in contrast to this approach, the direction is from CAD  to BD and also coefficient is negative.  Keywords:Budget Deficit, Current Account Deficit, Sustainable Growth, Econometric  Modeling, Turkey]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1332]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2232">
    <dcterms:title><![CDATA[The Effects Of Organic Agriculture On Ecosystem And Safety Of Organic Foods]]></dcterms:title>
    <dcterms:abstract><![CDATA[The demand for organic foods is increasing every day. The main reason for this increase in  healty, nutritious and safe food supplements is that the commity organic market is also  growing rapidly around the world, the health benefits of organic foods, or that the risk must  be scientifically that it carries. The effects of organic farming practices can also be discussed  in the ecological system. This review of conventional foods, organic foods, and examines the  impacts on the environment both in terms of food safety.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05-31]]></dcterms:date>
    <dcterms:extent><![CDATA[1252]]></dcterms:extent>
</rdf:Description></rdf:RDF>