128 10 3494 https://omeka.ibu.edu.ba/files/original/deba1e2cf599652dbb1fbddcd925e992.pdf 3e906aa2fe0f0492a3db0c8dc92e344f PDF Text Text A Cross – Sectional Analysis of Environmetal Sustainability Practices Toksari Murat1, Uçan Okyay2 1Nigde University, Department of Business, 2Nigde University, Department of Economics E –mails: mtoksari@nigde.edu.tr, okyayu@hotmail.com Abstract In 1970s and 1980s the concept of sustainability developed as a process of protection for the elements that social, economic and eceological systems need. During the Environment and Development Summit held in 1992, decisions were made about the works to protect and improve the environmental sustainability with the help of objective policies. By revealing sustainability specifically focuses on the social, economic and ecological target, Brountland report states that meeting Socia-Economic needs is limited to the carrying capacity of ecosystem. Environmental sustainability is divided into three categories. They are resource management, energy management and product sustainability. While, solid waste and water conservation compose the resource managament, energy managament includes energy conservation, renewable energy, GHG emission reduction, energy sufficient. Finally, product sustainability involves product transportation, supply chain audit, product stewardship and Life Cycle Program. In this context, environmental sustainability index and environmental performance index were prepared by the universities of Yale and Colombia. With environmental sustainability index, it is intented to reach perfection in the current and future environmental qualities of the countries. This index, is a tool when aiming to be qualified and is an important mechanism for testing the environmental performance. As for environmental performance index, it has been developed by using result-oriented indicators. In this study, the countries whose performances enter the scope of the environmental performance index were compared, 149 countries in 2008 and 163 countries in 2010 were included in this index. Keywords: Sustainability, environmental performance index, environmental sustainability index, Turkey 454 �1.INTRODUCTION Dictionary meaning of the concept of sustainable is “today's needs without compromising the ability of future generations to meet their own needs met unless otherwise indicated”. The concept of sustainability in the final report in 1987 by the United Nations Commission on Environment and Development is defined as follows: "Humanity, without compromising the ability to respond to the needs of future generations, by providing the daily needs, has the ability to make development sustainable”. The term “sustainability” was coined by the United Nations appointed Brundland Commission and later refined by the UN Commission on Environment and Development held in Rio de Janeiro (Blackburn, 2007). The best – known definition of sustainability, as established by the UN Commission on Environment and Development, states that “development is sustainable where it meets the needs of the present without compromising the ability of future generations to meet their own needs (WCED, 1987). The concept of sustainability on different topics in the discipline of economic stability, debt sustainability in order to be able to express the ability of being able to continue, such as sustainable growth around the macro-economic definitions are used extensively. However, the concept of sustainability in all areas, especially in the field of economics Brundland by the World Commission on Environment and Development Report, has expanded the definition of sustainable development. Since the 1980s, the development of international environmental discussions of sustainable development, applied science, environmental and international policy areas examined as a multi-faceted concept that has become the focal point of development strategies (Carvalho, 2001: 62; Bakırtaş ve Bakırtaş, 2007: 223). Sustainable Development, briefly, to meet the demands and needs of future generations without restricting the ability and facilities, can be expressed as the present needs are met. This defines the extent of development mentioned above, under six headings summaries spreadable. These are can be expressed as the environment, the future, quality of life, justice, precautionary principles, and holistic thinking. In addition, there are 3 dimensions of the sustainability of the development which are indisputable and can not distinguish between each other (Arzu Özyol, http://hydra.com.tr/uploads/kutup9.pdf): Social Dimension: Continuing education for the public "quality of life will provide increasing benefits for themselves and the whole of the next generations, 455 �The Economic Dimension: Due to limited resources, these resources can improve people's quality of life and how the fairest way to determine what is the most effective way to distribute The Environmental Dimension: Recycled or not, the use of any determination as to ensure the continuity of natural resource In this context, one of the dimensions of the environmental dimension of sustainable development for environmental sustainability are discussed for the first time in the capital of Brazil, Rio De Janeiro on Environment and Development Summit held in 1992. In this summit, the objective of environmental sustainability is necessary for the protection and development policies, concluded that the aid. The most important work in this area of Environmental Sustainability Index (CSI) 's prepared. This index is prepared jointly by Yale University and Columbia University. Index has 21 indicators is entegrated to 76 data. This 21 quality indicators provide to compare five different subjects: the peripheral system, stress levels of this system, the human population sensitivity to environmental degradation, environmental stress and institutional capacity and global resposibility (Global Leaders, 2001:9). The paper organized as follows. Section 2 discusses the theoretical background. Section 3 summarizes the literature.The methodology is presented in Section 4. The overall conclusion and result are in the final section. 2. Theoretical Background Although sustainability is important for ensuring the future Quality of the global environment, it can also be viewed as a business opportunity, an investment in the future and a pathway to innovation and creative thinking (Satterfield et al. 2009; Hontou et al. 2006; Cowan et al. 2010). Today business, now more sensitivity towards environmental activities as a cost item or to see the threat of competition as an oppurtunity rather than one have to see (Lee et al., 2006: 292). For this reason, environmental innovation can be stated as environmental risk education or more generally as a contribution to sustainable development goals, new ideas, attitudias, development and implemntation of products and process (Rennizgs, 2000: 322). Environmental product innovation in the production and even the destruction of the product until they begin to become waste throughout the product life cycle to eliminate or reduce the negative effects on the environment includes the innovative activities (Büyükkeklik et al., 2010: 375). 456 �3. Literature Author Year Method Result Robert Goodland 1996 and Herman Daly Distinguishing development from sustainability and from growth, the paper describes the concept of natural capital and uses the concept to present four alternative definitions of environmental sustainability. The final section describes how one large development agency, the World Bank, is endeavoring to incorporate these new principle into its operaions. Gregory Theyel 2000 There are discernible differences in the enviromental innovation and performance of US chemical firms that can be explained by differences in the management practices and characteristics of the firms. Firms in the chemical industry and in other industries can learn from the leading firms in this research. Firms that do mak environmental management part of production management are likely to be leaders in innovation for pollution prevention and environmental performance. Smita B. 2003 Brunnermeier and Mark A. Cohen Panel data models to study how environmental sustainability by Us manufacturing ındustries responded to changes in pollution abadement expenditures and regulatory enforcement during the period 1983 through 1992. Environmental innovation responded to increases in pollution abatement expenditures. Also find some emprical evidence that environmental innovation is more likely to occur in industries that are internationally competitive. Sergio et. al. This paper anayses and discusses the potentional role of evolutionary theories in environmental innovation with emphasis on sustainability. The study concludes that eco – evolution is efficient when identifying non – optimal technological trajectories and sustainable options for innovation on the base of existent knowledge. 2003 Allen S. Bellas 2007 and Nancy F. 457 Following their introduction in the mid - Anslysis indicates that there 1970s, fabric filters, a new type of industrial are spesific characteristics of �Nentl scrubber, experineced aggressive growth, and by 1990, this new technology (EIA) form 767, using t tests, cross tabulations and binominal regression to identify the characteistics of those boilers, plants and utilities that installed fabric filters from the alte 1970s to 1990. David Hillier 2008 Dallas M. Cowan 2010 Et. Al. early adopters of fabric filter techonology such as the capacity and age of the associates boiler, the capacity and size of the utility, and whether the utility was privately or publicly owned. An opinion piece, that presents the view of There are those who believe four authors on the current state of the that marketing and depate in this field. sustainability simply be reconciled, while there are others who argue that marketing can contribute to the development of sustainable consumption. Benchmark analysis, They have collected information on the sustainability programs of the largest US companies in each of the 26 industrial sectors. Thes have called product sustainability one in which toxicologist and environmental scientist can play a vital role helping to ensure that a manufactured item will indeed be considered acceptable for distrubition now 4. Methodology Environmental Sustainability Index was developed for monitoring of environmental sustainability covering natural resources, past and present pollution levels, environmental management efforts, contributions and society for the protection of the global values. This index defines the sustainability of countries' capacity to improve the existing environmental quality (Yıkmaz, 2011: 73). Variables to allow comparisons between countries in the index, percent change is usually determined. Some of them are diveded by GDP, imports of goods and services, to get avarage values. After getting the proper comparison of variables, for the missing data, forecasting and consolidation various transformations is applied to perform. In the first stage variables were examined for normally distribution. 2 stage way is used for the skewness problems. 458 �If the value is larger than 2 variables are taken in natural logarithm. Next, if they are larger than 4 after the transformation .They all transformed to old values except the variables that have larger than 4. Since at the normal distribution, observations are distributed symmetrically around mean value of skew is zero(0). Statistical methods to estimate the missing data (Markov ChainMonte Carlo simulation model) were applied. However, some variables, the index of ecological and geographical factors are not within the scope of work because of missing data could not be estimated. The results of distributions are truncated by "Winsorization" technique in order to prevent skewness because of the extreme values of the data. Priorities of the indicators vary by country, generally acceptable weights for the indicators is not known, equal weight was applied. Indicators are equally weighted variables in the form of the firms themselves. Preserves the relative locations of receiving countries in order to avoid differences in the scale of the z-scores were calculated. High values for the variables expressed in a high zscores of environmental sustainability; (variable value-mean value) / standard deviation of the variables that environmental sustainability is for high-low values, (average of the variable-variable value) / standard deviation was calculated using the formula (WEF, 2005). 5. Results and Conclusion It’s emphasized that when Environmental Sustainability Index score is high, it’s more likely to leave a healthier environment to the future generations. Upon looking into the results of the index,it’s seen that none of the countries received high scores from 21 indicators. The results of the Environmental Sustainability Index show that, environmental performance is closely related to ,low population density, good governance the economic vitality (WEF, 2005). Table 1. Countries in the years 2002 and 2005 Environmental Sustainability Index (ESI) Performance Comparison Chart Country ÇSE 2002 ÇSE 2002 ÇSE Ranking 2005 ÇSE 2005 Çse Point ÇSE as the Ranking Difference Difference Finland 73,9 1 75,1 1 1,2 0 Norway 73 2 73,4 2 0,4 0 Uruguay 66 6 71,8 3 5,8 3 459 �Sweden 72,6 3 71,7 4 -0,9 -1 Iceland 63,9 8 70,8 5 6,9 3 Canada 70,6 4 64,4 6 -6,2 -2 Switzerland 66,5 5 63,7 7 -2,8 -2 Guyana - - 62,9 8 - - Austria 64,2 7 62,7 9 -1,5 -2 Argentina 61,5 15 62,7 10 1,2 5 Brazil 59,6 20 62,2 11 2,6 9 Gabon 54,9 36 61,7 12 6,8 24 Australia 60,3 16 61 13 0,7 3 New Zealand 59,9 19 61 14 1,1 5 Latvia 63 10 60,4 15 -2,6 -5 Peru 56,5 29 60,4 16 3,9 13 Paraguay 57,8 25 59,7 17 1,9 8 Costa Rica 63,2 9 59,6 18 -3,6 -9 Croatia 62,5 12 59,5 19 -3 -7 Bolivia 59,4 21 59,5 20 0,1 1 Irelan 54,8 38 59,2 21 4,4 17 Colombia 59,1 22 58,9 22 -0,2 0 Lithuania 57,2 27 58,9 23 1,7 4 Alabania 57,9 24 58,8 24 0,9 0 460 �Central African Republic 54,1 43 58,7 25 4,6 18 Estonia 60 17 58,2 26 -1,8 -9 Denmark 56,2 31 58,2 27 2 4 Panama 60 18 57,7 28 -2,3 -10 Slovenia 58,8 23 57,5 29 -1,3 -6 Japan 48,6 78 57,3 30 8,7 48 Germany 52,5 50 57 31 4,5 19 Namibia 57,4 26 56,8 32 -0,6 -6 Russia 49,1 73 56,1 33 7 40 Bostwana 61,8 13 55,9 34 -5,9 -21 France 55,5 33 55,2 35 -0,3 -2 Papua New 51,8 Guinea 52 55,2 36 3,4 16 Portugal 57,1 28 54,2 37 -2,9 -9 Malaysia 49,5 68 54 38 4,5 30 Congo 54,3 40 53,8 39 -0,5 1 Netherlands 55,4 34 53,7 40 -1,7 -6 Mali 47,1 85 53,7 41 6,6 44 Chile 55,1 35 53,6 42 -1,5 -7 Bhutan 56,3 30 53,5 43 -2,8 -13 Armenia 54,8 37 53,2 44 -1,6 -7 461 �Unites States 53,2 45 53 45 -0,2 0 Slovakia 61,6 14 52,8 46 -8,8 -32 Belarus 52,8 49 52,8 47 0 2 Ghana 50,2 65 52,8 48 2,6 17 Myanmar 46,2 90 52,8 49 6,6 41 Laos 45,9 92 52,5 50 6,6 42 Ecuadar 56,2 32 52,4 51 -3,8 -19 Cuba 51,2 58 52,3 53 1,1 5 Hungary 62,7 11 52 54 -10,7 -43 Tunisia 50,8 61 51,8 55 1 6 Georgia - - 51,5 56 - - Uganda 48,7 77 51,3 57 2,6 20 Moldova 54,5 39 51,2 58 -3,3 -19 Zambia 49,5 69 51,1 59 1,6 10 Senegal 47,6 81 51,1 60 3,5 21 Bosnia51,3 Hezzegovina 55 51 61 -0,3 -6 Israel 50,4 63 50,9 62 0,5 1 Tanzania 48,1 80 50,3 63 2,2 17 Nicaragua 51,8 51 50,2 64 -1,6 -13 46,1 91 50,2 65 4,1 26 Combined Kingdom 462 �Madagascar 38,8 128 50,2 66 11,4 62 Greece 50,9 60 50,1 67 -0,8 -7 Italy 47,2 83 50,1 68 2,9 15 Cambodia 45,6 97 50,1 69 4,5 28 Mongolia 54,2 42 50 70 -4,2 -28 Bulgaria 49,3 71 50 71 0,7 0 Gambia 44,7 102 50 72 5,3 30 Thailand 51,6 54 49,8 73 -1,8 -19 Malawi 47,3 82 49,3 74 2 8 Spain 54,1 44 48,8 75 -5,3 -3,1 Indonesia 45,1 100 48,8 76 3,7 24 Kazakhstan 46,5 88 48,6 77 2,1 11 Guenia Bissau 38,8 127 48,6 78 9,8 49 Sri Lanka 51,3 57 48,5 79 -2,8 -22 Kyrgyzstan 51,3 56 48,4 80 -2,9 -24 Venezuela 53 48 48,1 81 -4,9 -33 Guinea 45,3 98 48,1 82 2,8 16 Oman 40,2 120 47,9 83 7,7 37 Jordan 51,7 53 47,8 84 -3,9 -31 Nepal 45,2 99 47,7 85 2,5 14 Benin 45,7 94 47,5 86 1,8 8 463 �Honduras 47 47,4 87 -5,7 -40 Serbia and Montenegro - 47,3 88 - -88 Canary Islands - - 47,3 89 - - Macedonia 47,2 84 47,2 90 0 -6 Turkey 50,8 62 46,6 91 -4,2 -29 Czech Republic 50,2 64 46,6 92 -3,6 -28 Romenia 50 66 46,2 93 -3,8 -27 South Africa 48,7 76 46,2 94 -2,5 -18 Mexico 45,9 93 46,2 95 0,3 -2 Algeria 49,4 70 46 96 -3,4 -26 Burkina Faso 45 101 45,7 97 0,7 4 Azerbaijan 41,8 113 45,4 98 3,6 15 Nigeria 36,7 133 45,4 99 8,7 34 Kenya 46,3 89 45,3 100 -1 -11 India 41,6 116 45,2 101 3,6 15 Poland 46,7 87 45 102 -1,7 -15 Chad 45,7 95 45 103 -0,7 8 Niger 39,4 123 45 104 5,6 19 Mozambique 51,1 59 44,8 105 -6,3 -46 Morocco 72 44,8 106 -4,3 -34 464 53,1 49,1 �Rwanda 40,6 119 44,8 107 4,2 12 Jamaica 40,1 121 44,7 108 4,6 13 Ukraine 35 136 44,7 109 9,7 27 United Arab 25,7 Emirates 141 44,6 110 18,9 31 Togo 44,3 105 44,5 111 0,2 -6 Belgium 39,1 125 44,4 112 5,3 13 Bangladesh 46,9 86 44,1 113 -2,8 -27 Democratic 43,3 Republic of Congo 109 44,1 114 0,8 -5 Guetemala 49,6 67 44 115 -5,6 -48 Egyptian 48,8 74 44 116 -4,8 -42 El Salvador 48,7 75 43,8 117 -4,9 -42 Syria 43,6 107 43,8 118 0,2 -11 Deminic Republic 48,4 79 43,7 119 -4,7 -40 Liberia 37,7 130 43,4 120 5,7 10 Sierra Leone 36,5 134 43,4 121 6,9 13 South Korea 35,9 135 43 122 7,1 13 Angola 42,4 110 42,9 123 0,5 -13 Resource: WEF 2005 142 countries in 2002 and 146 countries in 2005 were evaluated from the aspect of country index. All the countries except Guayana, Georgia, Ivory Coasts and Somalia were both in 2002 and 2005 country index. 465 �In the table given the index average of all countries in 2002 was 49,7 and 49,9 in 2005. But when 2002 and 2005 index values are compared, a decrease in most of the countries has been seen. This situation indicates that environmental sustainability has decreased or it may be because of the difference in two years indicators. However, significant changes in country rankings can be observed. For example, Madagascar ascends from being 128th to 66th , Japan from 78th to the 30th, Mali from 85th to 41st , Russia from 73rd to 33rd , Malaysia from 68th to the 38th order , but Zimbabwe descends from being 46th to 128th, Guatemala from 67th to 115th , Egypt from 74th to 116th, and Hungary from 11th to 54th. Turkey has 50,8 points in 2002 Index with an order of 62. In 2005 Turkey has 46,6 points and descends to the 91th order. Turkey is over the avarage in 2002 while it is under the avarage in 2005. In this study we try to compare the two Environmental Sustainability Index in 2002 and 2005 for the world countries. This situation shows the index is very sensitive to the choice of indicator. Low-scoring countries in 2002 are Kuwait, United Arab Emirates, North Korea, Iraq and Saudi Arabia, while in the 2005 study, North Korea, Iraq, Taiwan, Turkmenistan and Uzbekistan, countries receive the lowest score The highest rated 5 countries in the 2002 Environmental Sustainability Index are: Finland, Norway, Sweden, Canada, Switzerland, while in 2005 they are: Finland, Norway, Uruguay, Sweden and Iceland. Common features of these countries have significant natural resources and population density is low. REFERENCES BAKIRTAŞ İbrahim ve Hülya Bakırtaş (2007), Sustainability of Competitive of Firms as A source of Basic Skills: A General Evaluation, Journal of Management and Economics, Vol.14, No.2, pp. 221-233. BELLAS S. Allen and Nancy F. Nentl (2007), Adoption of Environmetal Innovations at US Power Plants, Journal of Business & Indusrial Marketing, Vol.22, No. 5, pp. 336-341. BLACBURN, W.R. (2007), The Sustainability Handbook: The Complete Management Guide to Achieving Social, Economic and Environmental Responsibility Earthscan, Washington, DC. BRUNNERMEIER B. Smita and Mark A. Cohen (2003), Determinants of Environmental Innovation in Us Manufacturing Industries, Journal of Environmental Economics and Management, Vol. 45, pp. 278-293. BÜYÜKKEKLİK, Arzum, Murat Toksarı, Hasan Bülbül (2010), An Investigation on Environmental Sensitivity and Innovativeness, Süleyman Demirel University the Journal of Faculty of Economics and Administrative Sciences, Vol. 15, No.3, pp. 373-393. COWAN M. Dallas, Pamela Doport, Tyler Ferracini, Jennifer Sahmel, Kimberly Merryman, Shannon Gaffney, Dennis J. Paustenbach (2010), A Cross- Sectional Analysis of Reported 466 �Corporate Environmental Sustainability Practices, Regulatory Toxicology and Pharmacology, Vol. 58, pp. 524-538. GLOBAL LEADERS (2001), Pilot Environmental Sustainability Index, World Economic Forum 2001, Davos, Switzerland. GOODLAND Robert and Herman Daly (1996), Environmental Sustainability: Universal and Non Negotiable, Ecological Applications, Vol. 6 , No.4, pp.1002-1017. HONTOU, V., D. Diakoulaki, L.Papagiannakis (2006), A Multicriterion Classsification Approach for Assesing the Impact of Environmental Policies on the Competitiveness of Firms, Corp. Soc. Respons. Environ. Manage, Vol. 14, pp. 28-41. JOFRE, Sergio, Kiyotaka Tsunemi, Tohru Moriaka (2003), A New Eco – Design Strategy to Assess Sustainable Environmental Innovations, Third International Symposium on Environmentally Conscious Design and Inverse Manufacturing, Tokyo, Japan, December 811. JONES, Peter, Colin Clarke-Hill, Daphne Comfort, David Hillier (2008), Marketing and Sustainability, Marketing Intelligence & Planning Vol. 26, No. 2, pp. 123-130. LEE, J.J., T.K. Gemba, F. Kodoma (2006), Analyzing the Innovation Process for Environmental Performance Improvement, Technological Forecasting & Social Change, Vol. 73, pp. 290-301. ÖZYOL, Arzu (http://hydra.com.tr/uploads/kutup9.pdf). RENNINGS, K. (2000), Redefining Innovation – eco-innovation Research and the Contribution from Ecological Economics, Ecological Economics, Vol. 32, pp. 319-332. SATTERFILED M.B., C.E. Kolb, R. Peoples, G.L. Adams, D.S. Schuster, H.C. Ramsey, E. Stechel, F. Wood-Black, R.J. Garant, M.A. Abraham (2009), Overcoming Nontechinal Barriers to the Implementation of Sustainable Solutions in Industry, Environ.Sci. Technol., Vol. 43, pp. 4221-4226 . THEYEL Gregory (2000), Management Practices for Environmental Innovation and Performance, International Journal of Operations & Production Management, Vol. 20, No. 2, pp. 249-266. YIKMAZ R. Fikret (2011), Measuring the Sustainability of Development and Improvement of Methods for Turkey, T.C. Prime Ministry State Planning Organization, Publication No. 2820, Ankara, Turkey. WCED (World Commission on Environment and Development) (1987), Report of the World Commission on Environment and Development: Our Common Future, Item 83, 42nd Session of the United Nations General Assembly. WEF (2005), World Economic Form, Yale Center for Environmental Law and Policiy and Center For International Earth Science Information Network, Environmental Sustainability 467 �Index: Bencmarking National Environmental http://sedac.ciesin.columbia.edu/es/esi/esı2005 (23.04.2012). Stewardship, Traffic Accident Detection By Using Machine Learning Methods Nejdet Dogru, Abdulhamit Subasi International Burch University,Sarajevo, Bosnia And Herzegovina E –mails: ndogru@ibu.edu.ba, asubasi@ibu.edu.ba Abstract There are lots of studies about preventing or detecting the car accidents. Most of them includes sensing objects which might cause accident or statistics about accidents. In this study, a system which detects happening accidents will be studied. The system will collect necessary information from neighbor vehicles and process that information using machine learning tools to detect possible accidents. Machine learning algorithms have shown success on distinguishing abnormal behaviors than normal behaviors. This study aims to analyze traffic behavior and consider vehicles which move different than current traffic behavior as a possible accident. Results showed that clustering algorithms can successfully detect accidents. 1.INTRODUCTION Recent inter vehicular studies are acquiring commercial interest via the DSRC/WAVE standard in Vehicular Ad Hoc Networks (VANETs). Possible future services among vehicles are topic of many studies(Xu et al., 2004; Nandan et al., 2005; Lee and Gerla, 2010) In VANETs, vehicles are able to communicate with each other in vehicle-to-vehicle (V2V) or with roadside network infrastructure in vehicle-to-Roadside Communication (V2R) manner. Some of the envisioned applications for vehicular networks are : vehicle collision warning, security distance warning, driver assistance, cooperative driving, cooperative cruise control,dissemination of road information, internet access, map location, automatic parking, driverless vehicles(Boukerche et al., 2008) Most of applications need traffic speed and travel time measurements. These measurements can be used to help roadway users to decide which route to use or when to depart etc. Also These measurement can be saved to analyze traffic speed and travel time patterns for different time intervals. Currently local detectors at specific points along the road are used to 468 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1204 Title A name given to the resource A Cross – Sectional Analysis of Environmetal Sustainability Practices Author Author Toksari , Murat Abstract A summary of the resource. In 1970s and 1980s the concept of sustainability developed as a process of protection for the elements that social, economic and eceological systems need. During the Environment and Development Summit held in 1992, decisions were made about the works to protect and improve the environmental sustainability with the help of objective policies. By revealing sustainability specifically focuses on the social, economic and ecological target, Brountland report states that meeting Socia-Economic needs is limited to the carrying capacity of ecosystem. Environmental sustainability is divided into three categories. They are resource management, energy management and product sustainability. While, solid waste and water conservation compose the resource managament, energy managament includes energy conservation, renewable energy, GHG emission reduction, energy sufficient. Finally, product sustainability involves product transportation, supply chain audit, product stewardship and Life Cycle Program. In this context, environmental sustainability index and environmental performance index were prepared by the universities of Yale and Colombia. With environmental sustainability index, it is intented to reach perfection in the current and future environmental qualities of the countries. This index, is a tool when aiming to be qualified and is an important mechanism for testing the environmental performance. As for environmental performance index, it has been developed by using result-oriented indicators. In this study, the countries whose performances enter the scope of the environmental performance index were compared, 149 countries in 2008 and 163 countries in 2010 were included in this index. Keywords: Sustainability, environmental performance index, environmental sustainability index, Turkey Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),T Technology (General) https://omeka.ibu.edu.ba/files/original/c00d1bec9f790ec751f53a274251c07d.pdf b4fea09b89dce1de46cca819c182ab58 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Leak of professional business environment in state owned companies Leak of change management (Change management not consider as important) We hope that this paper will be useful in further ERP implementations and ERP research. A Cross – Sectional Analysis of Environmetal Sustainability Practices Toksari Murat1, Uçan Okyay2 1Nigde University, Department of Business, 2Nigde University, Department of Economics, E-mails: mtoksari@nigde.edu.tr, okyayu@hotmail.com Abstract In 1970s and 1980s the concept of sustainability developed as a process of protection for the elements that social, economic and eceological systems need. During the Environment and Development Summit held in 1992, decisions were made about the works to protect and improve the environmental sustainability with the help of objective policies. By revealing sustainability specifically focuses on the social, economic and ecological target, Brountland report states that meeting Socia-Economic needs is limited to the carrying capacity of ecosystem. Environmental sustainability is divided into three categories. They are resource management, energy management and product sustainability. While, solid waste and water conservation compose the resource managament, energy managament includes energy conservation, renewable energy, GHG emission reduction, energy sufficient. Finally, product sustainability involves product transportation, supply chain audit, product stewardship and Life Cycle Program. In this context, environmental sustainability index and environmental performance index were prepared by the universities of Yale and Colombia. With environmental sustainability index, it is intented to reach perfection in the current and future environmental qualities of the countries. This index, is a tool when aiming to be qualified and is an important mechanism for testing the environmental performance. As for environmental performance index, it has been developed by using result-oriented indicators. 140 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo In this study, the countries whose performances enter the scope of the environmental performance index were compared, 142 countries in 2002 and 146 countries in 2005 were included in this index. Keywords: Sustainability, environmental performance index, environmental sustainability index, Turkey 1.INTRODUCTION Dictionary meaning of the concept of sustainable is “today's needs without compromising the ability of future generations to meet their own needs met unless otherwise indicated”. The concept of sustainability in the final report in 1987 by the United Nations Commission on Environment and Development is defined as follows: "Humanity, without compromising the ability to respond to the needs of future generations, by providing the daily needs, has the ability to make development sustainable”. The term “sustainability” was coined by the United Nations appointed Brundland Commission and later refined by the UN Commission on Environment and Development held in Rio de Janeiro (Blackburn, 2007). The best – known definition of sustainability, as established by the UN Commission on Environment and Development, states that “development is sustainable where it meets the needs of the present without compromising the ability of future generations to meet their own needs (WCED, 1987). The concept of sustainability on different topics in the discipline of economic stability, debt sustainability in order to be able to express the ability of being able to continue, such as sustainable growth around the macro-economic definitions are used extensively. However, the concept of sustainability in all areas, especially in the field of economics Brundland by the World Commission on Environment and Development Report, has expanded the definition of sustainable development. Since the 1980s, the development of international environmental discussions of sustainable development, applied science, environmental and international policy areas examined as a multi-faceted concept that has become the focal point of development strategies (Carvalho, 2001: 62; Bakırtaş ve Bakırtaş, 2007: 223). Sustainable Development, briefly, to meet the demands and needs of future generations without restricting the ability and facilities, can be expressed as the present needs are met. This defines the extent of development mentioned above, under six headings summaries spreadable. These are can be expressed as the environment, the future, quality of life, justice, precautionary principles, and holistic thinking. In addition, there are 3 141 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo dimensions of the sustainability of the development which are indisputable and can not distinguish between each other (Arzu Özyol, http://hydra.com.tr/uploads/kutup9.pdf): Social Dimension: Continuing education for the public "quality of life will provide increasing benefits for themselves and the whole of the next generations, The Economic Dimension: Due to limited resources, these resources can improve people's quality of life and how the fairest way to determine what is the most effective way to distribute The Environmental Dimension: Recycled or not, the use of any determination as to ensure the continuity of natural resource In this context, one of the dimensions of the environmental dimension of sustainable development for environmental sustainability are discussed for the first time in the capital of Brazil, Rio De Janeiro on Environment and Development Summit held in 1992. In this summit, the objective of environmental sustainability is necessary for the protection and development policies, concluded that the aid. The most important work in this area of Environmental Sustainability Index (CSI) 's prepared. This index is prepared jointly by Yale University and Columbia University. Index has 21 indicators is entegrated to 76 data. This 21 quality indicators provide to compare five different subjects: the peripheral system, stress levels of this system, the human population sensitivity to environmental degradation, environmental stress and institutional capacity and global resposibility (Global Leaders, 2001:9). The paper organized as follows. Section 2 discusses the theoretical background. Section 3 summarizes the literature.The methodology is presented in Section 4. The overall conclusion and result are in the final section. 2. THEORETICAL BACKGROUND Although sustainability is important for ensuring the future Quality of the global environment, it can also be viewed as a business opportunity, an investment in the future and a pathway to innovation and creative thinking (Satterfield et al. 2009; Hontou et al. 2006; Cowan et al. 2010). Today business, now more sensitivity towards environmental activities as a cost item or to see the threat of competition as an oppurtunity rather than one have to see (Lee et al., 2006: 292). For this reason, environmental innovation can be stated as environmental risk education or more generally as a contribution to sustainable development goals, new ideas, attitudias, development and implemntation of products and process (Rennizgs, 2000: 322). Environmental product innovation in the production and even the destruction of the product until they begin to become waste throughout the product life cycle to eliminate or reduce the 142 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo negative effects on the environment includes the innovative activities (Büyükkeklik et al., 2010: 375). 3. LITERATURE Author Method Result Robert Goodland 1996 and Herman Daly Distinguishing development from sustainability and from growth, the paper describes the concept of natural capital and uses the concept to present four alternative definitions of environmental sustainability. The final section describes how one large development agency, the World Bank, is endeavoring to incorporate these new principle into its operaions. Gregory Theyel 2000 There are discernible differences in the enviromental innovation and performance of US chemical firms that can be explained by differences in the management practices and characteristics of the firms. Firms in the chemical industry and in other industries can learn from the leading firms in this research. Firms that do mak environmental management part of production management are likely to be leaders in innovation for pollution prevention and environmental performance. Smita B. 2003 Brunnermeier and Mark A. Cohen Panel data models to study how environmental sustainability by Us manufacturing ındustries responded to changes in pollution abadement expenditures and regulatory enforcement during the period 1983 through 1992. Environmental innovation responded to increases in pollution abatement expenditures. Also find some emprical evidence that environmental innovation is more likely to occur in industries that are internationally competitive. Sergio et. al. This paper anayses and discusses the potentional role of evolutionary theories in environmental innovation with emphasis on sustainability. The study concludes that eco – evolution is efficient when identifying non – optimal technological trajectories and sustainable options for innovation on the base of existent knowledge. 143 Year 2003 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Allen S. Bellas 2007 and Nancy F. Nentl Following their introduction in the mid 1970s, fabric filters, a new type of industrial scrubber, experineced aggressive growth, and by 1990, this new technology (EIA) form 767, using t tests, cross tabulations and binominal regression to identify the characteistics of those boilers, plants and utilities that installed fabric filters from the alte 1970s to 1990. David Hillier An opinion piece, that presents the view of There are those who believe four authors on the current state of the that marketing and depate in this field. sustainability simply be reconciled, while there are others who argue that marketing can contribute to the development of sustainable consumption. 2008 Dallas M. Cowan 2010 Et. Al. Benchmark analysis, They have collected information on the sustainability programs of the largest US companies in each of the 26 industrial sectors. Anslysis indicates that there are spesific characteristics of early adopters of fabric filter techonology such as the capacity and age of the associates boiler, the capacity and size of the utility, and whether the utility was privately or publicly owned. Thes have called product sustainability one in which toxicologist and environmental scientist can play a vital role helping to ensure that a manufactured item will indeed be considered acceptable for distrubition now 4. METHODOLOGY Environmental Sustainability Index was developed for monitoring of environmental sustainability covering natural resources, past and present pollution levels, environmental management efforts, contributions and society for the protection of the global values. This index defines the sustainability of countries' capacity to improve the existing environmental quality (Yıkmaz, 2011: 73). Variables to allow comparisons between countries in the index, percent change is usually determined. Some of them are diveded by GDP, imports of goods and services, to get avarage values. After getting the proper comparison of variables, for the missing data, forecasting and 144 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo consolidation various transformations is applied to perform. In the first stage variables were examined for normally distribution. 2 stage way is used for the skewness problems. If the value is larger than 2 variables are taken in natural logarithm. Next, if they are larger than 4 after the transformation .They all transformed to old values except the variables that have larger than 4. Since at the normal distribution, observations are distributed symmetrically around mean value of skew is zero(0). Statistical methods to estimate the missing data (Markov ChainMonte Carlo simulation model) were applied. However, some variables, the index of ecological and geographical factors are not within the scope of work because of missing data could not be estimated. The results of distributions are truncated by "Winsorization" technique in order to prevent skewness because of the extreme values of the data. Priorities of the indicators vary by country, generally acceptable weights for the indicators is not known, equal weight was applied. Indicators are equally weighted variables in the form of the firms themselves. Preserves the relative locations of receiving countries in order to avoid differences in the scale of the z-scores were calculated. High values for the variables expressed in a high zscores of environmental sustainability; (variable value-mean value) / standard deviation of the variables that environmental sustainability is for high-low values, (average of the variable-variable value) / standard deviation was calculated using the formula (WEF, 2005). 5. RESULTS AND CONCLUSION It’s emphasized that when Environmental Sustainability Index score is high, it’s more likely to leave a healthier environment to the future generations. Upon looking into the results of the index,it’s seen that none of the countries received high scores from 21 indicators. The results of the Environmental Sustainability Index show that, environmental performance is closely related to ,low population density, good governance the economic vitality (WEF, 2005). Table 1. Countries in the years 2002 and 2005 Environmental Sustainability Index (ESI) Performance Comparison Chart Country ESI 2002 ESI 2002 ESI 2005 ESI 2005 ESI Point ESI as the Ranking Ranking Difference Difference Finland 73,9 145 1 75,1 1 1,2 0 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Norway 73 2 73,4 2 0,4 0 Uruguay 66 6 71,8 3 5,8 3 Sweden 72,6 3 71,7 4 -0,9 -1 Iceland 63,9 8 70,8 5 6,9 3 Canada 70,6 4 64,4 6 -6,2 -2 Switzerland 66,5 5 63,7 7 -2,8 -2 Guyana - - 62,9 8 - - Austria 64,2 7 62,7 9 -1,5 -2 Argentina 61,5 15 62,7 10 1,2 5 Brazil 59,6 20 62,2 11 2,6 9 Gabon 54,9 36 61,7 12 6,8 24 Australia 60,3 16 61 13 0,7 3 New Zealand 59,9 19 61 14 1,1 5 Latvia 63 10 60,4 15 -2,6 -5 Peru 56,5 29 60,4 16 3,9 13 Paraguay 57,8 25 59,7 17 1,9 8 Costa Rica 63,2 9 59,6 18 -3,6 -9 Croatia 62,5 12 59,5 19 -3 -7 Bolivia 59,4 21 59,5 20 0,1 1 Irelan 54,8 38 59,2 21 4,4 17 Colombia 59,1 22 58,9 22 -0,2 0 146 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Lithuania 57,2 27 58,9 23 1,7 4 Alabania 57,9 24 58,8 24 0,9 0 Central African Republic 54,1 43 58,7 25 4,6 18 Estonia 60 17 58,2 26 -1,8 -9 Denmark 56,2 31 58,2 27 2 4 Panama 60 18 57,7 28 -2,3 -10 Slovenia 58,8 23 57,5 29 -1,3 -6 Japan 48,6 78 57,3 30 8,7 48 Germany 52,5 50 57 31 4,5 19 Namibia 57,4 26 56,8 32 -0,6 -6 Russia 49,1 73 56,1 33 7 40 Bostwana 61,8 13 55,9 34 -5,9 -21 France 55,5 33 55,2 35 -0,3 -2 Papua New 51,8 Guinea 52 55,2 36 3,4 16 Portugal 57,1 28 54,2 37 -2,9 -9 Malaysia 49,5 68 54 38 4,5 30 Congo 54,3 40 53,8 39 -0,5 1 Netherlands 55,4 34 53,7 40 -1,7 -6 Mali 47,1 85 53,7 41 6,6 44 Chile 55,1 35 53,6 42 -1,5 -7 147 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Bhutan 56,3 30 53,5 43 -2,8 -13 Armenia 54,8 37 53,2 44 -1,6 -7 Unites States 53,2 45 53 45 -0,2 0 Slovakia 61,6 14 52,8 46 -8,8 -32 Belarus 52,8 49 52,8 47 0 2 Ghana 50,2 65 52,8 48 2,6 17 Myanmar 46,2 90 52,8 49 6,6 41 Laos 45,9 92 52,5 50 6,6 42 Ecuadar 56,2 32 52,4 51 -3,8 -19 Cuba 51,2 58 52,3 53 1,1 5 Hungary 62,7 11 52 54 -10,7 -43 Tunisia 50,8 61 51,8 55 1 6 Georgia - - 51,5 56 - - Uganda 48,7 77 51,3 57 2,6 20 Moldova 54,5 39 51,2 58 -3,3 -19 Zambia 49,5 69 51,1 59 1,6 10 Senegal 47,6 81 51,1 60 3,5 21 Bosnia51,3 Hezzegovina 55 51 61 -0,3 -6 Israel 50,4 63 50,9 62 0,5 1 Tanzania 48,1 80 50,3 63 2,2 17 Nicaragua 51,8 51 50,2 64 -1,6 -13 148 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 46,1 91 50,2 65 4,1 26 Madagascar 38,8 128 50,2 66 11,4 62 Greece 50,9 60 50,1 67 -0,8 -7 Italy 47,2 83 50,1 68 2,9 15 Cambodia 45,6 97 50,1 69 4,5 28 Mongolia 54,2 42 50 70 -4,2 -28 Bulgaria 49,3 71 50 71 0,7 0 Gambia 44,7 102 50 72 5,3 30 Thailand 51,6 54 49,8 73 -1,8 -19 Malawi 47,3 82 49,3 74 2 8 Spain 54,1 44 48,8 75 -5,3 -3,1 Indonesia 45,1 100 48,8 76 3,7 24 Kazakhstan 46,5 88 48,6 77 2,1 11 Guenia Bissau 38,8 127 48,6 78 9,8 49 Sri Lanka 51,3 57 48,5 79 -2,8 -22 Kyrgyzstan 51,3 56 48,4 80 -2,9 -24 Venezuela 53 48 48,1 81 -4,9 -33 Guinea 45,3 98 48,1 82 2,8 16 Oman 40,2 120 47,9 83 7,7 37 Jordan 51,7 53 47,8 84 -3,9 -31 Combined Kingdom 149 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Nepal 45,2 99 47,7 85 2,5 14 Benin 45,7 94 47,5 86 1,8 8 Honduras 53,1 47 47,4 87 -5,7 -40 Serbia and Montenegro - 47,3 88 - -88 Canary Islands - - 47,3 89 - - Macedonia 47,2 84 47,2 90 0 -6 Turkey 50,8 62 46,6 91 -4,2 -29 Czech Republic 50,2 64 46,6 92 -3,6 -28 Romenia 50 66 46,2 93 -3,8 -27 South Africa 48,7 76 46,2 94 -2,5 -18 Mexico 45,9 93 46,2 95 0,3 -2 Algeria 49,4 70 46 96 -3,4 -26 Burkina Faso 45 101 45,7 97 0,7 4 Azerbaijan 41,8 113 45,4 98 3,6 15 Nigeria 36,7 133 45,4 99 8,7 34 Kenya 46,3 89 45,3 100 -1 -11 India 41,6 116 45,2 101 3,6 15 Poland 46,7 87 45 102 -1,7 -15 Chad 45,7 95 45 103 -0,7 8 Niger 39,4 123 45 104 5,6 19 150 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Mozambique 51,1 59 44,8 105 -6,3 -46 Morocco 49,1 72 44,8 106 -4,3 -34 Rwanda 40,6 119 44,8 107 4,2 12 Jamaica 40,1 121 44,7 108 4,6 13 Ukraine 35 136 44,7 109 9,7 27 United Arab 25,7 Emirates 141 44,6 110 18,9 31 Togo 44,3 105 44,5 111 0,2 -6 Belgium 39,1 125 44,4 112 5,3 13 Bangladesh 46,9 86 44,1 113 -2,8 -27 Democratic 43,3 Republic of Congo 109 44,1 114 0,8 -5 Guetemala 49,6 67 44 115 -5,6 -48 Egyptian 48,8 74 44 116 -4,8 -42 El Salvador 48,7 75 43,8 117 -4,9 -42 Syria 43,6 107 43,8 118 0,2 -11 Deminic Republic 48,4 79 43,7 119 -4,7 -40 Liberia 37,7 130 43,4 120 5,7 10 Sierra Leone 36,5 134 43,4 121 6,9 13 South Korea 35,9 135 43 122 7,1 13 Angola 42,4 110 42,9 123 0,5 -13 Resource: WEF 2005 151 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 142 countries in 2002 and 146 countries in 2005 were evaluated from the aspect of country index. All the countries except Guayana, Georgia, Ivory Coasts and Somalia were both in 2002 and 2005 country index. In the table given the index average of all countries in 2002 was 49,7 and 49,9 in 2005. But when 2002 and 2005 index values are compared, a decrease in most of the countries has been seen. This situation indicates that environmental sustainability has decreased or it may be because of the difference in two years indicators. However, significant changes in country rankings can be observed. For example, Madagascar ascends from being 128th to 66th , Japan from 78th to the 30th, Mali from 85th to 41st , Russia from 73rd to 33rd , Malaysia from 68th to the 38th order , but Zimbabwe descends from being 46th to 128th, Guatemala from 67th to 115th , Egypt from 74th to 116th, and Hungary from 11th to 54th. Turkey has 50,8 points in 2002 Index with an order of 62. In 2005 Turkey has 46,6 points and descends to the 91th order. Turkey is over the avarage in 2002 while it is under the avarage in 2005. In this study we try to compare the two Environmental Sustainability Index in 2002 and 2005 for the world countries. This situation shows the index is very sensitive to the choice of indicator. Low-scoring countries in 2002 are Kuwait, United Arab Emirates, North Korea, Iraq and Saudi Arabia, while in the 2005 study, North Korea, Iraq, Taiwan, Turkmenistan and Uzbekistan, countries receive the lowest score The highest rated 5 countries in the 2002 Environmental Sustainability Index are: Finland, Norway, Sweden, Canada, Switzerland, while in 2005 they are: Finland, Norway, Uruguay, Sweden and Iceland. Common features of these countries have significant natural resources and population density is low. REFERENCES Bakırtas, İbrahim and Hülya Bakırtaş (2007), Sustainability of Competitive of Firms as A source of Basic Skills: A General Evaluation, Journal of Management and Economics, Vol.14, No.2, pp. 221-233. Bellas S. Allen and Nancy F. Nentl (2007), Adoption of Environmetal Innovations at US Power Plants, Journal of Business & Indusrial Marketing, Vol.22, No. 5, pp. 336-341. Blackburn, W.R. (2007), The Sustainability Handbook: The Complete Management Guide to Achieving Social, Economic and Environmental Responsibility Earthscan, Washington, DC. Brunnermeier B. Smita and Mark A. Cohen (2003), Determinants of Environmental Innovation in Us Manufacturing Industries, Journal of Environmental Economics and Management, Vol. 45, pp. 278-293. Buyukkeklık, Arzum, Murat Toksarı, Hasan Bülbül (2010), An Investigation on Environmental Sensitivity and Innovativeness, Süleyman Demirel University the Journal of Faculty of Economics and Administrative Sciences, Vol. 15, No.3, pp. 373-393. 152 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Cowan M. Dallas, Pamela Doport, Tyler Ferracini, Jennifer Sahmel, Kimberly Merryman, Shannon Gaffney, Dennis J. Paustenbach (2010), A Cross- Sectional Analysis of Reported Corporate Environmental Sustainability Practices, Regulatory Toxicology and Pharmacology, Vol. 58, pp. 524-538. Global Leaders (2001), Pilot Environmental Sustainability Index, World Economic Forum 2001, Davos, Switzerland. Goodland Robert and Herman Daly (1996), Environmental Sustainability: Universal and Non Negotiable, Ecological Applications, Vol. 6 , No.4, pp.1002-1017. Hontou, V., D. Diakoulaki, L.Papagiannakis (2006), A Multicriterion Classsification Approach for Assesing the Impact of Environmental Policies on the Competitiveness of Firms, Corp. Soc. Respons. Environ. Manage, Vol. 14, pp. 28-41. Jofre, Sergio, Kiyotaka Tsunemi, Tohru Moriaka (2003), A New Eco – Design Strategy to Assess Sustainable Environmental Innovations, Third International Symposium on Environmentally Conscious Design and Inverse Manufacturing, Tokyo, Japan, December 811. Jones, Peter, Colin Clarke-Hill, Daphne Comfort, David Hillier (2008), Marketing and Sustainability, Marketing Intelligence & Planning Vol. 26, No. 2, pp. 123-130. Lee, J.J., T.K. Gemba, F. Kodoma (2006), Analyzing the Innovation Process for Environmental Performance Improvement, Technological Forecasting & Social Change, Vol. 73, pp. 290-301. Ozyol, Arzu (http://hydra.com.tr/uploads/kutup9.pdf). Rennings, K. (2000), Redefining Innovation – eco-innovation Research and the Contribution from Ecological Economics, Ecological Economics, Vol. 32, pp. 319-332. Satterfiled M.B., C.E. Kolb, R. Peoples, G.L. Adams, D.S. Schuster, H.C. Ramsey, E. Stechel, F. Wood-Black, R.J. Garant, M.A. Abraham (2009), Overcoming Nontechinal Barriers to the Implementation of Sustainable Solutions in Industry, Environ.Sci. Technol., Vol. 43, pp. 4221-4226 . Theyel Gregory (2000), Management Practices for Environmental Innovation and Performance, International Journal of Operations & Production Management, Vol. 20, No. 2, pp. 249-266. Yıkmaz R. Fikret (2011), Measuring the Sustainability of Development and Improvement of Methods for Turkey, T.C. Prime Ministry State Planning Organization, Publication No. 2820, Ankara, Turkey. WCED (World Commission on Environment and Development) (1987), Report of the World Commission on Environment and Development: Our Common Future, Item 83, 42nd Session of the United Nations General Assembly. 153 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo WEF (2005), World Economic Form, Yale Center for Environmental Law and Policiy and Center For International Earth Science Information Network, Environmental Sustainability Index: Bencmarking National Environmental Stewardship, http://sedac.ciesin.columbia.edu/es/esi/esı2005 (23.04.2012). Utilising Information Systems for Measuring Impact on Social Sustainability: Survey of Microcredit Organisations in Bosnia and Herzegovina Alica Pandzo1, Kemal Taljanovic1, Selma Jahic2 1University Sarajevo School of Science and Technology Department of Information Systems Bistrik 7, 71000 Sarajevo,Bosnia and Herzegovina 2Executive Director for Credit Operations Microcredit Foundation Partner 15. Maja bb, Trzni Centar Sjenjak, 75000 Tuzla,Bosnia and Herzegovina E-mails: alica.pandzo@ssst.edu.ba,selma@partner.ba Abstract Microfinance has been used as a tool for social sustainability and development since the 1970s. In microfinance, assessment of social sustainability is often conducted through client impact monitoring. This study explores the impact measurement practices of microcredit organisations in Bosnia and Herzegovina and their use of information systems in this process. We draw on the latest trends of using shared measurement systems for impact monitoring, to point out the potential of using such systems to achieve sustainable impact on wider social issues in Bosnia and Herzegovina. This paper outlines the roles and responsibilities that different stakeholders should play in the system development process. Keywords: microfinance, microcredit, Bosnia and Herzegovina, social impact, information systems, ICT, shared measurement systems. 154 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1163 Title A name given to the resource A Cross – Sectional Analysis of Environmetal Sustainability Practices Author Author Toksari , Murat Abstract A summary of the resource. In 1970s and 1980s the concept of sustainability developed as a process of protection for the elements that social, economic and eceological systems need. During the Environment and Development Summit held in 1992, decisions were made about the works to protect and improve the environmental sustainability with the help of objective policies. By revealing sustainability specifically focuses on the social, economic and ecological target, Brountland report states that meeting Socia-Economic needs is limited to the carrying capacity of ecosystem. Environmental sustainability is divided into three categories. They are resource management, energy management and product sustainability. While, solid waste and water conservation compose the resource managament, energy managament includes energy conservation, renewable energy, GHG emission reduction, energy sufficient. Finally, product sustainability involves product transportation, supply chain audit, product stewardship and Life Cycle Program. In this context, environmental sustainability index and environmental performance index were prepared by the universities of Yale and Colombia. With environmental sustainability index, it is intented to reach perfection in the current and future environmental qualities of the countries. This index, is a tool when aiming to be qualified and is an important mechanism for testing the environmental performance. As for environmental performance index, it has been developed by using result-oriented indicators. In this study, the countries whose performances enter the scope of the environmental performance index were compared, 142 countries in 2002 and 146 countries in 2005 were included in this index. Keywords: Sustainability, environmental performance index, environmental sustainability index, Turkey Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/5ed2aacdae4ef5d7eb9ccd259b361a4d.pdf 5c1f9f8ca3b022445778d05f0bd3bb94 PDF Text Text An Application On Determining Of Optimum Local Transporting System At Adapazari City Taskin Kamil, Gumus Fatih1, Akaytay Ali2 1 Sakarya University, Business Faculty, , Sakarya, Turkey, 2Duzce University, Business Faculty, Duzce, Turkey E –mails: ktaskin@sakarya.edu.tr, fbgumus@sakarya.edu.tr, akaytay@sakarya.edu.tr Abstract Adapazarı Town is the management center of the Sakarya City and the biggest town of Sakarya. Transportation in Adapazarı City is being provided by Municipality buses, minibuses, shared taxi and special buses. This has been both caused a deepen conflict which is hard to be manage and intensive traffic problem. There is an intensive competition among the minibuses, shared taxi and special buses. This situation has been reflected to Municipality buses negatively. Additionaly, all passenger vehicles have been working with idle capacity. This means that there are lots of passenger vehicles which working with idle capacity and uncomfortable . We calculated these specialties of minibuses and shared taxies at this study at below;        Idle Capacities All expenditures Daily, monthly ann annual incomes Daily circle number Capacities at new model All expenditure at new model Daily, monthly ann annual incomes at new model At our model, minibuses and shared taxies have been combined and have gotten active on their new routes. At our model includes these profits;     The more relaxed traffic. The more suitable and comfortable passenger tranportation. The more profits level for minibuses and shared taxies. The less and fasten routes Keywords: Transporting, Optimum level, New Regulation, Optimum Capacity, Idle Capacity. 420 �1.THE AIM OF THE STUDY This application study was performed in Adapazarı city which is the central settlement unit of Sakarya metropolitan municipality. Our study focuses on cities’ transportation problem. Sakarya and its center Adapazarı cities are developing settlements units of Turkey. Sakarya and Adapazarı cities have increasing population number. These numbers are given at Table 1 at below: (http://tr.wikipedia.org/wiki/Sakarya_(il)#N.C3.BCfus) TABLE 1: Population Numbers Of Sakarya And Adapazarı Cities. As it is seen at Table 1, Sakarya And Adapazarı Cities’ population numbers have been increasing along the years. In addition to this information, Sakarya cities’ economical weigh increased among the other cities of Turkey. Countries’ top ten cities’ export numbers are at Table 2 at below: (http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html) 421 Ranking City Export Total % 1. İstanbul 51.833.871 46,18 2. Bursa 10.927.885 9,73 3. Kocaeli 8.880.173 7,91 4. İzmir 7.201.910 6,41 5. Ankara 5.186.288 4,62 6. Gaziantep 3.887.663 3,46 7. Manisa 3.524.252 3,14 8. Denizli 2.143.886 1,91 �9. Hatay 1.732.129 1,54 10. Sakarya 1.665.431 1,48 TABLE 2 : Turkey’s Top Ten Export Totals According To Cities. As it seen Table 1, Sakarya has very important place and ranking in Countries’ economical performance. Sakarya made export 1.665.431 $ export in 2011 year and the share of this total in sum number is % 1,48. Table 1 and table 2 shows us Sakarya and Adapazarı cities are deveoloping cities in Turkey cities. This has been bringing more advantages. For example, a great number of big factories and small and medium sized factories have opened up to 2012. This situation accelerated especially at new millenium. Besides, there are lots of market and shopping center have been opened. These progresses brought some problem to Adapazarı city especially at transportation topic. Transportation in Adapazarı City is being provided by Municipality buses, minibuses, shared taxi and special buses. Nearly ten years ago, city is smaller than now and transportation was not big problem. After the earthquake in 1999, city was planned again and new settlement areas established which are far from the city nearly 20 kilometres. Some people chose to live around the city not in it. This situation caused the transportation problem because the city expanded the wide area after the earthquake. 4 transportation type is more excessive and complicated for the city. These transportation type’s routes have been crossed and this caused negative competion and discomfort in people. Because of these situations, we aimed to solve conflict and suggest a new plan for cities’ transportation system. The aimes of our study are determined in some titles. These are given at below:    If minibuses turns into buses, what is the new profit of the owner of the minibuses. Compare of buses and minibuses’ profit, expenses and incomes. If minibuses turn into buses, how many buses are sufficent for city transportation. 2.CURRENT SITUATION OF CITY TRANSPORTATION As it seen above, there are 4 alternatives for inner city transportation. These are Municipality buses, minibuses, shared taxi and special buses. Adapazarı city has not tramvay and metro line. Municipality buses, minibuses, shared taxi carry the passengers at inner city. Special buses carry the passengers from the out of the cıty to inner city. In recent years, special buses having kart54 have been carriying passsengers at inner city. Minibuses and shared taxies have dominated to transportation system of the city. There are 416 minibuses and 320 shared taxies on the road. In one year, Sakarya metropolitan municipality sold some long buses having more share in transportation. In addition to this, Sakarya metropolitan municipality has been put pressure on minibus owner about buying new 422 �and long buses. Because minibuses and shared taxies cause traffic stir and have not modern and comfortable environment. Minibuses are 14 peoples capacity and shared taxies are 7 peoples capacity. Because of capacity problem and comfortable inner design, turning into buses is inevitable situation for these vehicles. This means that minibuses and shared taxies are inadequate for cities’ transportation especially for recent years. 3.MINIBUS TRANSPORTATION 416 minibuses have been carrying passengers at 13 different stations. Some stations have different subline. Other specialities of minibuses are at below;          Total market price of minibuses is 87.000.000 million US$ It constitutes of 13 stations and 27 subline. Nearly 90.606 passengers are being carried by minibuses in a day. Nearly 33.070.030 passengers are being carried by minibuses in a year. All minibuses are turning around the World 2,25 times in a day. 37.797.740 km have been taken by minibuses in a year. 3.403.586 liter diesel have been consumed by minibuses. This makes 13.614.344 Turkish Liras expenditures. Nearly every lines have been crossed with ather vehicles lines. Some minibuses’ line price is higher than others because of profit level of their line. 4.METHODOLOGY We traveled all stations to reach our studies goals. We got some information about minibüs station and their feattures. Some station information and getting methods have been given at below:        423 Ticket price is taken by station officer. Ticket prices are different at student and civil person. In addition to this, these prices are different at different stataions. Passenger number carried by minibuses are calculated in minibuses by pollster. How many student and civil person are being carried by minibüs calculated separetaly. This calculated in accordance with morning, noon, evening timezones, summer and other seasons at the same time. Every replacement parts of minibus and buses were taken by oto markets. Line lenght of every line calculated in minibüs. The last 3 minibuses selling prices were taken from each stations. Departure time of minibuses were calculated at every station at the base on timezones ( Morning, noon and evening). Circuit time of line were calculated at every station in minibus. �5.FINANCIAL COMPARANCE OF EACH LINE OF MINIBUSES In this section, we showed line price, profit of the line and amortisation time at one figure. In according to figure 1, line price, profit of the line and amortisation time are compliant with each other. The most profited line has the most priced minibuses. At the most profited line, amortisation time is the smallest. FIGURE 1: Lıne Price, Profit Of The Line And Amortisatıon Time At Stations. 6. CONNECTION BETWEEN LINE PRICES AND PASSENGER NUMBERS We showed that is there any connection line prices and passenger number carrying in a line at below. In accordance with the figüre 2, line prices and passenger number carrying in a line are compliant with each other. The more passenger are being carried in a line, the more price of line is higher. 424 �FIGURE 2: Line Prices And Passenger Numbers 7. IS THERE ANY IDLE CAPACITY AT MINIBUS LINES? In accordance to our calculations, % 35 of minibuses are excessive situation. This means minibuses are working with % 35 idle capacity. There is no need to 145 minibuses at transportation. This means that minibuses have high and unnecessary cost, opportunity cost. The same transportation function may have been given with 145 minibuses. 425 �FIGURE 3: Idle Capacity Of Minibus Lines 8.CONNECTION BETWEEN FUEL OIL PRICE AND PROFIT OF THE MINIBUS Every body knows that there is a strong connection between fuel oil price and proft level of minibuses. In Turkey, oil prices are very high so far as other countries. In accordance to our calculations, fuel oil price is the most important and biggest part of the total cost of minibuses. % 1 increase at fuel oil effects the profit at the proportion of % 0,9 decreasing. Oil price is very unstable in Turkey because of most of the oil imported outside of the country. This reflects to profit level and this level has been changing along the year. 9. ECONOMICAL CONTRIBUTION TO SAKARYA ECONOMY OF MINIBUSES In accordance to table 3, minibuses directly contribute employtment of the 910 persons.These persons constitute of owner and driver of minibus and station civils.If we suppose a family constitutes of 4 person, minibuses in Adapazarı have been contributed total income of 3.640 person. Total output of the minibuses have been contributed total income of 20.579 persons indirectly. Minibuses have been spent 15.557.452 TL in a month and if this total is divided to living index of a person, total income of 20.579 persons have been contributed by minibuses. Direct Economical Contribution Of Minibuses To Owner 416 To Driver 416 Station Civils 78 Directly Number of Employed Person 910 Directly Number of Income Supported Person ( A family = 4 person ) 3640 Undirect Economical Contribution Of Minibuses Replacement parts, maintanence, restoration 3.297.508 TL Fuel Oil Cost 12.259.944 TL Total 15.557.452 TL 426 �Kamu-Sen syndicate living index for one person 3.204 Liras Indirectly Number of Employed Person 5.105 Indirectly Number of Income Supported Person ( A family = 4 person ) 20.579 Turkish Table 3: Economical Contribution Of Minibuses To Sakarya City 10. IF 2 MINIBUSES TURNS INTO ONE BUS In this section, we calculated all important alternatives in case of two minibuses turn into a bus. Fort his aim, we got specialities of Fiat Ducato minibus and Otokar Doruk 190s bus. In case of 2 Fiat Ducato minibüs turn into 1 Otokar Doruk 190s bus, we determined profit, income and expense for 2 situations as comparative. First of all, we got all expenses of Fiat Ducato minibus and Otokar Doruk 190s bus for 100.000 km road. These information was taken from seller of these vehicles. These information reflect 2011 numbers. The result of this research is cost of bus surpasses cost of minibus nearly at the proportion of % 60. These information about vehicles are below: 427 �TABLE 4: All Expenses Of Fiat Ducato Minibus And Otokar Doruk 190s Bus Other information of Fiat Ducato minibus are below: 428 �TABLE 5: Oil Consume, Price And Capacity Of Fiat Ducato Minibus TABLE 6: Yearly Maintenance And Other Costs Of Fiat Ducato Minibus Other information of Otokar Doruk 190s Bus are below: 429 �TABLE 7: Oil Consume, Price And Capacity Of Otokar Doruk 190s Bus TABLE 8: Yearly Maintenance And Other Costs Of Otokar Doruk 190s Bus In accordance to these information, price of bus is 4 times more expensive than other one. Other costs of bus are more than costs of minibüs but, in terms of capacity bus is more advantageus than minibus. 11. RESULT TABLE OF TURNING TO BUS FROM MINIBUS So far as our scenario, 2 minibus will turn into one bus and in case of 5.000 passengers are carried by these vehicle alternatives we determined the probable cost, profit and income results. These are below: 430 �TABLE 9. Comparance Of Profitabilty Of Minibus and Bus All fees are manually gathered in minibuses. Minibuses are not included to card54 system but fees are piled by card54 system electronically in bus . Fees piled by card54 system are transfered to bank account. Tax is taken over the piled fees and this amount is more higher than tax piled without car54 system. This cost is the most important one in case of turning into bus. The other important cost is card54 system hire taken over income as % 8. Another loss is falling of the fees. Now, Minibuses are taking 1,25 TL from Civil person and 0,9 TL from students as fee. In cart54 system, These fees will fall into 1.00 TL at civil person and 0,75 TL at student. If a person change the vehicle in one hour, the second fee will be with %50 discount. If all of these situations are taken into account, turning into the bus with card54 system will cause to 1.531 TL loss according to minibus. Loss of being bus is 377 TL without card54 system. High costed components of bus and long amortisation time are taken into account turning into the bus is not advantageous under these circumstances. 12. CONCLUSIONS When examining cities in Turkey, it is easily recognized that growth trend in urban transportation is becoming more and more unsustainable for minibuses in terms of investments and planning as well as projections. The current conditions are bound to eliminate minibuses as long as they are not given an opportunity to compete on an equal basis and to institutionalize. According to the projections, expected profit in changing minibuses with larger busses is lesser than likely risks. This situation can be explained by as follows; High tax rates after institutionalization and incorporation eliminate advantages of scale economy 431 �- High purchasing and operating costs - Pricing costs of card pass system - Costs on free and discount tickets The balance of income and expense should be sustainable and suitable for the sector in cities where a transformation is planned. The ratio of Value added taxes (VAT) in Turkey (%18) is relatively higher than that of European counterparts (%0-%8). The VAT ratio should be decreased to the ratio of the European countries. The fuel bill constitutes an important part of total costs as a result of high special consumption taxes (SCT) in Turkey. The ratio of SCT is relatively higher than that of European counterparts. Similar incentive activities aiming at investment and personnel as in the sectors of agriculture and public services should be introduced in the private mass transportation. The bank of Provinces should extend credit with low interest rates and long dated to the private mass transportation to renew the means of transportation under the same conditions with the local administrations. It should be enabled for the sector to employ professional and qualified staff to improve productivity and quality (Social insurance premiums and tax liabilities should be undertaken by the state). REFERENCES http://tr.wikipedia.org/wiki/Sakarya_(il)#N.C3.BCfus http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html 432 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1200 Title A name given to the resource An Application On Determining Of Optimum Local Transporting System At Adapazari City Author Author Taskin , Kamil Abstract A summary of the resource. Adapazarı Town is the management center of the Sakarya City and the biggest town of Sakarya. Transportation in Adapazarı City is being provided by Municipality buses, minibuses, shared taxi and special buses. This has been both caused a deepen conflict which is hard to be manage and intensive traffic problem. There is an intensive competition among the minibuses, shared taxi and special buses. This situation has been reflected to Municipality buses negatively. Additionaly, all passenger vehicles have been working with idle capacity. This means that there are lots of passenger vehicles which working with idle capacity and uncomfortable . We calculated these specialties of minibuses and shared taxies at this study at below;  Idle Capacities  All expenditures  Daily, monthly ann annual incomes  Daily circle number  Capacities at new model  All expenditure at new model  Daily, monthly ann annual incomes at new model At our model, minibuses and shared taxies have been combined and have gotten active on their new routes. At our model includes these profits;  The more relaxed traffic.  The more suitable and comfortable passenger tranportation.  The more profits level for minibuses and shared taxies.  The less and fasten routes Keywords: Transporting, Optimum level, New Regulation, Optimum Capacity, Idle Capacity. Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),T Technology (General) https://omeka.ibu.edu.ba/files/original/57ab76db4c5dfe21814715ccc80cdabf.pdf fa5b4d760ac9e5d0c6ce8ab1eab70165 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Marlet, G. and van Woerkens, C. (2005). Tolerance, aesthetics, amenities or jobs? Tolerance, aesthetics, amenities or jobs? Dutch city attraction to the creative class. Utrecht School of Economics Tjalling C. Koopmans Research Institute Discussion Paper Series 05-33 Marlet, G. and van Woerkens, C. (2007). The Dutch creative class and how it fosters urban employment growth. Urban Studies, 44: 2605-2626 Mercan, B. and Halici N.S. (2005). Social capital as a soft factor in facility location planning. Journal of Global Strategic Management, 2007; 1(1):36-43 OECD, 2007, OECD Insights, Human Capital, Last Accessed on April 11, 2012 from www.oecd.org/insights/humancapital. Porter, M. E. (1990), The Competitive Advantages of Nations, Harvard Business Review, March-April, No:2 Porter, M. (2000). Location, Competition and Economic Development: Local Clusters in a Global Economy, Economic Development Quarterly, 14 (1), 15-34 Romer, P. M. (1986).Increasing returns and long-run growth. Journal of Political Economy, 90:1002–1037. Simon, C. and Nardinelli, C. (1996) The talk of the town: human capital, informationand the growth of English cities, 1861–1961. Explorations in Economic History, 33(3):384–413. Ullman, E. L. (1958) Regional development and the geography of concentration.Papers andproceedings of the Regional Science Association, 4: 179–198. Last Accessed on April 18, 2012 from http://onlinelibrary.wiley.com/doi/10.1111/j.1435-5597.1958.tb01629.x/abstract Practice Of Insurance In Turkey Süleyman Uyar1,Hilal Ilgin Uyar2 1 Akdeniz University, Alanya Faculty of Business, 2Akdeniz University, ALTSO Vocational Scholl E-mails: suyar@akdeniz.edu.tr, hilaluyar@akdeniz.edu.tr Abstract The main purpose of this study is explaining the development of insurance sector in Turkey. There is no question of insurance before second period of nineteenth century in Turkey. In Ottoman period, some trade unions were founded with the aim of providing assistance and making restitution to people in various Anatolian villages. These trade unions helped members in case of death and illness. Nevertheless, social characteristics, religious environments and financial system of ottoman society prevented developments of insurance. Resultant fire and it’s great damage in second period of nineteenth century reduced negative judgment concerning insurance. First insurance firms were opened by English insurance companies in 1872. Afterwards, corporations from France, Germany, Italy and Swiss 163 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo followed its. Ottoman Generally Insurance Incorporation begun to serve as a first domestic insurance company in 1893. In the present day, types of insurance in Turkey are engineering insurances, healthy insurances, accident insurances, fire insurances, mandatory earthquake insurances, life insurances, agriculture insurances and transportation insurances. There are number of 59 insurances companies and a number of Reassurance Company which engaged in as of the date of August 2011. Seven of them serve on healthy, sixteenth of them serve healthy/retirement and thirty sixteenth of them serve on except for healthy. Keywords: Insurance, Types of Insurance, 1.INTRODUCTION AND HISTORY OF INSURANCE IN TURKEY Insurance in Turkey began in the late nineteenth century. In providing the major advances in the field of insurance in Europe, consisting of interest and people are considered sin (haram) because they are fatalistic in the face of disaster insurance for many years during the Ottoman Empire had been stayed away. Insurance against the initial interest from June 5, 1870 after the fire started in the Beyoglu district of Istanbul (Özbolat, 2010: 31-37). British insurance companies in 1872, opened representations in Turkey started the first insurance activities. French companies in 1878 after the British, then German, Italian, Swiss and insurance activities of countries such as insurance companies began to expand (http://www.tsrsb.org.tr/sayfa/turkiyede-sigortacilik, 2012). The majority of insurance companies operating in this period without official permission from the state, unlicensed activity. Many insurance companies had not been validated by his own country (Kahya, 2007: 38-46). Initiated the establishment of the progress and development in all areas of the Republic's move, the insurance industry also has its share. In 1924 it became compulsory for the use of Turkish in Turkey. This arrangement was terminated due to the policies in English and French. April 1, 1925 by the Bank in Turkey Business, "Anatolian Turkish Insurance Joint Stock Company" was established. (Özbolat, 2010: 39). In 1929 the "National Reinsurance" was commissioned from the date of the reinsurance monopoly in Turkey has started. A portion of the premiums they collect all domestic and foreign insurance companies were forced to hand over national reinsurance. National Reinsurance draws a variety of reactions in the past to prevent abuses, such as making timely payments and the elimination of unfair competition aspects have played a positive role in the development of the Turkish insurance plans and increased public confidence in insurance. (http://www.tsrsb.org.tr/sayfa/turkiyedesigortacilik, 2012). Insurance Supervision Law No. 7397 came into force in 1959. Between 1968-1984 were not allowed the establishment of the insurance company. Liberalization of the insurance industry started to work since the 1980s, has become a more free market entry and exit, tried to take measures to strengthen financial structure. Following permission granted for the establishment of new insurance companies have increased rapidly in the number of companies. The Undersecretaries of Treasury and Foreign Trade provide duties and responsibilities of the insurance services. Law No 4059 dated 09/12/1994 with the Undersecretaries of Treasury General Directorate of Insurance Organization was established. Treasury unit within the insurance industry is regulated and supervised by these two units. Individual Pension Savings and Investment Law in 2001, was adopted (http://www.segem.org.tr/2009AcenteDersNotlari.pdf, 2012). 164 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Following the 1999 earthquake in Turkey in 2000 for living quarters, "Compulsory Earthquake Insurance-CEI" has been applied. Earthquake insurance pool for a period of five years of management experience in this regard is the National Reinsurance Trade Joint Stock Company. No. 5363 on 14 June 2005, "Agricultural Insurance Law" issued and Agriculture Insurance Pool established under this law. Regulation published in the Official Gazette No. 26 962 Insurance Information Center was established on August 9, 2008. Insurance Information Center established within the sub-information centers, Insurance Information Center, Health Insurance Information Center, Life Insurance Information Center and the Insurance Damage Management Center. As of August 2011 in Turkey, a total of 59 insurance and reinsurance company has been active. This is one of 53 private insurance companies, 6 of them out of public companies and 44 foreign associates in the company established in Turkey (http://www.tsrsb.org.tr/sayfa/turkiyede-sigortacilik, 2012). Insurance practices in Turkey, non-life insurance, life insurance and pension system can be considered in three main chapters. 2.NON-LIFE INSURANCE Is it possible to group the various types of non-life insurance? Basically, this group is not related to human life and major types of insurance; Fire Insurance, Accident Insurance, Engineering Insurance, Marine Insurance, Agricultural Insurance, Health Insurance, Credit Insurance and Earthquake Insurance. Non-life insurers in the table below shows statistical information as of February 2012. Table 1: Non-Life Insurance Policy Number SUBSPECIALTY TOTAL NUMBER OF POLICY Accident 1.503.691 Disease / Health 832.837 Motor Vehicles 705.130 Rail Vehicles 14 Aircraft Boat 160 Water Utilities 1.670 Transportation 225.815 Fire and Natural Disasters 1.555.688 General Damages 525.949 Motor Vehicles Liability 2.227.238 Aircraft Financial Liability 56 Boat Liability 1 General Liability 88.548 Credit 134 Fidelity 1.721 Financial Losses 52.436 legal Protection 213.608 TOTAL 7.934.700 Source: (http://www.tsrsb.org.tr/sayfa/2012-yili-istatistikleri-subat, 2012). 165 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 2.1.Fire Insurance Fire insurance, private or commercial purposes that occur in buildings of all kinds used in the fire, lightning and physical damage caused by the explosion, guaranteeing insurance. In addition, in order to extinguish a fire occurring in interference resulting from physical damage, the fuse is included (Tanrıver A). The following risks with a guarantee additional to the standard fire policy is guaranteed; strike, lockout, disorder, riots, malicious acts, terrorism, earthquakes and volcanic eruptions, storms, snow weight, flood or flood, landslide, internal water and land, air and sea vehicles hitting the insured asset. However, war, civil war, revolution, rebellion, insurrection, and damages caused by military actions required of them, any losses occurring in the nuclear fuel out of the insurance guarantee (Aksak, : 28-29). 2.2. Accident Insurance Accident insurance, the insured suffered an accident, depending on the type of insurance in order to meet the physical and material damage (Çipil, 2008: 82). Accident insurance in Turkey, which in practice are included in the major types of insurance (Çetin, 2010: 13):    Auto Accident Insurance Types: Collision Damage Waiver Insurance, Compulsory Motor Third Party Liability Insurance, Voluntary Third Party Liability Insurance, Compulsory Land Transportation Liability Insurance, Bus Insurance Compulsory Seat, School Service Vehicle Insurance, Green Card Insurance Miscellanous Accident Insurance Types: Theft Insurance, Plate Glass Insurance and Personal Accident Insurance. Miscellanous Types of Liability Insurance: Employers Liability Insurance, Elevator Liability Insurance, Compulsory Liability Insurance for Hazardous Substances, Bottled gas Compulsory Liability Insurance, Product Liability Insurance, Liability Insurance for Educational Institutions, Service Station, Workshop, Gas Station, Garage and Parking Liability Insurance, Hotel Liability Insurance, Billboards Liability Insurance, Private Security Liability Insurance, Aviation and Related Liability Insurance and Professional Liability Insurance. 2.3. Engineering Insurance Engineering insurance is the most important feature of the application to the same in all countries of the world. Engineering insurance applications, Machinery Breakdown Insurance, Installation Insurance, Construction Insurance and Electronic Equipment Insurance is divided into four groups (Tanrıver, 2006: 14)   Machinery Breakdown Insurance: Insurance coverage for losses would cause immediate damage to the bottom of the machine which will consist of one type of property insurance. This type of insurance when working with machinery and plants normally occurring in the trial stage and after the required financial loss and damages cover the cost of repair and renovation (Duygulu, 2011: 43-44). Installation Insurance: Insurance while at the assembly site of what if any damage to occur. The period of the guarantee, is discharged from the moment of the installation site specified in the policy starts and ends with the expiry date of installation. Main 166 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo   guarantees; all kinds of natural disasters, fire, theft, sabotage, aircraft shock, poor workmanship, incompetence, negligence and human errors (Özbolat, 2010: 288-291). Construction Insurance: This insurance, which are the subject of values used in the construction field, while in case of any damages (Karcı, 2008: 37). Duration of construction insurance, construction, start digging the land, the key will continue until the date of delivery. During this period, structure, damages resulting from the machines and facilities covered by insurance (Güvel and Güvel, 2008: 136). Electronic Equipment Insurance: This insurance type of electronic machinery, equipment or data processing systems used in case of damage to normal when working with any (Karcı, 2008: 32-23). 2.4. Transport Insurance Transport Insurance; all kinds of goods or securities, a place to another during the transportation of a transportation vehicle is used against various dangers that may arise (http://megep.meb.gov.tr/mte_program_modul/modul_pdf/343FBS010.pdf, 2012). Transport insurance of the vehicles (automobile insurance) as well as goods transported (cargo insurance) may be. Automobile insurance is insurance for motor vehicles. Shipping insurance is an insurance for legal protection for the goods carried. (Güvel and Güvel, 2008: 126). Transport Insurance in general, commodity insurance, asset insurance, boat insurance, freight insurance, boat insurance and liability insurance and construction can be examined under the headings (Kılıç, 2006: 58). 2.5. Agricultural Insurance State's agricultural insurance in Turkey started in 2005. Agricultural insurance organization directed and carried out by a tripartite structure. Accordingly, the functioning of the insurance company founded by sixteen of the top companies performed through Agricultural Insurance Pool Management. In addition to the premium contribution of the State is responsible for auditing and legal framework. In practice, insurance companies sell policies to farmers are obliged to receive the premium for each policy they sell (Çetin, 2007: 30-31). State-supported agricultural insurance types, vegetable crop insurance, greenhouse insurance, pet life insurance, poultry insurance, fisheries Insurance.     Crop Insurance: For herbal products, hail, storms, hurricanes, fire, earthquake, landslide, flood and inundation caused by risks such as loss of the amount covered by insurance. Greenhouse Insurance: For crops grown in the greenhouse is full of storms, hurricanes, fires, earthquakes, vehicle shock, landslides, and the weight of snow and hail, flood and inundation caused by risks such as loss of the amount covered by insurance. Livestock Insurance: Dairy cattle and beef cattle (male) for all kinds of animal diseases and pregnancy, childbirth or surgery, for any accidents, snake and insect bites, and food poisoning due to toxic pasture grasses, and the sun strikes all kinds of natural disasters, fire and explosion due to that occur, the risks of death and compulsory slaughter covered by insurance. Poultry Insurance: For poultry, all kinds of poultry animal diseases, all kinds of accidents and poisoning, all kinds of natural disasters, deaths that occur due to fire or explosion, killing and forced cuts forced the risks covered by insurance. 167 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo  Fishery Products Insurance: Seas and inland waters and aquatic products are grown in aquaculture facilities, every kind of disease, growers outside the control of pollution and poisons, all kinds of natural disasters and accidents, and physical losses due to deaths that occurred in the stock of fishery products covered by insurance. 2.6.Health Insurance Generally, the state has provided to give additional security guarantees, to ensure better quality treatment facilities, health facilities, social insurance was established in order to cover areas not covered by private health insurance, has become widely used since 1991. Then the insurance application, especially with the group widened the scope of private sector enterprises (Metezade, 2001: 10-14. Tanrıver, 2006:10). Health insurance, life insurance separately or can be done by adding a form of insurance. Health insurance costs are paid mainly for treatment of all diseases. Health insurance is composed of inpatient and outpatient assurances (http://www.sigortam.net/saglik-sigortasi/saglik-sigortasi-hangi-riskleri-kapsar, 2012). Inpatient treatment, surgery, intensive care and birth in the hospital, such as paying the cost of all health care. In addition, inpatient chemotherapy treatment coverage, as well as other treatment methods includes angiography. A variety of inpatient and outpatient insurance costs (treatment, doctors, medicines and analysis, etc.) meets. 2.7.Credit Insurance Credit insurance; with activities such as export-import insurance, sales or service contract customers had sustained financial losses due to meet their obligations (Çetin, 2010: 16). Credit insurance is guaranteed by the following elements; bankruptcy, debt payable in respect of a decision by the court to be restrictive, weakness deducting debt payments, remains inconclusive follow-up conducted by the insurer, be declared bankrupt for debts, the buyer does not pay the price of goods or services agreed in the contract terms (http://www.tsrsb.org.tr/sayfa/kredi-borcun-odenmemesi, 2012). 2.8.Compulsory Earthquake Insurance Turkey geological, topographical and climatic features of the structure because of the large loss of life and property are one of the leading countries facing frequent natural disasters. Natural disasters in Turkey, which is effective in order of importance, are as follows: earthquakes, landslides, flash floods, rock falls, fires, avalanches, storms and movement of groundwater. Which occurred on August 17, 1999, and a huge loss of life and property after the Marmara earthquake that caused the public authorities of a number of precautions were taken to minimize earthquake losses. One of the most important of these measures on the Compulsory Earthquake Insurance arrangement (http://www.dask.gov.tr/100.html, 2012). According to the legal regulation, as a dwelling on the title deed registered and privately owned real estate loans made with buildings and dwellings were built within the scope of mandatory earthquake insurance. This material damages directly caused by the earthquake and earthquake insurance resulting from fire, explosion, tsunami, or damage will result in the shifting of the buildings 168 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo are secured by the insured (http://www.tsrsb.org.tr/sayfa/zorunlu-deprem-sigortasi-genelsartlari, 2012). The following figure shows by years in Turkey customs of compulsory earthquake insurance policy. As the figure shows the number of policies is increasing every day. Figure 1: Numbers by Year Compulsory Earthquake Insurance Policies Source: (http://www.dask.gov.tr/istatistik11.html, 2012) 3.LIFE INSURANCE Life Insurance, takes action to the risks might confront man throughout his life. For this reason, a branch of an insurance with many different types. Purpose of life insurance, under the name of the person evaluating a small insurance premium savings, in some cases may occur in life (such as death), to provide material support to his family. For this reason, life insurance will never be seen as an enrichment tool or a stock market event. In addition, both technically, and legally it is not possible to provide it as a life insurance (http://www.emeklilikvehayat.com/hayat-sigortalari.html, 2012). In other words, life insurance, to guarantee people's futures and their lives after the deaths of family members left behind in poverty, a savings to provide the opportunity to continue the process of falling (Yeter, 2006: 13). The purpose of the regulation of life insurance policies issued is protection of the rights and interests of life insurance, life insurance regulation and supervision, life insurance policies to determine tariffs, technical specifications, technical provisions, which may appear in response to what proportions of assets, profit share principles and procedures, announcements and advertisements about the relevant issues. In order to calculate the insurance premium for life 169 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo insurance for people of all ages used in the tables showing the possibilities of living and dying. Possibilities in these tables are created by taking into consideration the tariff formulas and these formulas with the help of the life insurance premiums are calculated. Premiums are calculated according to actuarial principles. In addition, these premiums are sufficient to meet the company's administrative and financial structure of the expenditure will be determined (Okunakul, 2005: 100). 5.23748 million life insurance policy as of February 2012, the number of pieces (http://www.tsrsb.org.tr/sayfa/2012-yili-istatistikleri-subat, 2012). Types of life insurance in Turkey are finding application area (İlgin Uyar, 2011: 31-33):      Cumulative Life Insurance: The person's loved ones by saving himself and his securing insurance policies because of the vital risks. Long Term Life Insurance: Death, like life, full and permanent disability against risks that can happen to people, provides long-term financial security. Insurance period is 220 years can be determined. Annual Life Insurance: Annual life insurance provides coverage only death. In the first years of the period of insurance, guarantee of death specified in the policy is paid if the insured person's death. At the end of one-year period, no payment will be made if the insured is alive. Insurance Education: Education insurance, in case of accident or illness as a result of the realization of the risks of disability or death of the child shall bear the cost of education. In addition, during the period of insurance provides financial security against the risk of disability. Group Life Insurance: Group Life Insurance, working under the umbrella of the same legal entity (to be at least 10 people and registration), or those that are involved in the legal personality of persons died during the period of insurance, accidental death, permanent disability in case of confrontation with any of the states, through their choice of insurance cost is life insurance that provides compensation. 4.PRIVATE PENSION SYSTEM Today, almost all countries there is a social security crisis. Although the difference in developed and developing countries, mainly prolongation of human life expectancy and aging population, births decline, asset-liability balance in favor of passive corruption, demographic changes, chronic unemployment, more expensive health services, social security systems due to increasing the personal needs of the economic crisis dragged on. As a result, the state budget subsidies for survival of the existing system while performing the reduction in pension contributions and social insurance and assistance to raise the retirement age is referenced in the various measures. However, in spite of everything leads to decrease in social security services provided to these negative people. Accordingly, one-legged addition to the social security regimes, the voluntary participation of employees and employees working mainly on the basis of additional qualified retirement funds from a regime that needed assistance. This is called the Private Pension System (İlgin Uyar, 2012: 31-32; Kayhan, 2007: 21). The private pension system during their active working life knowledge directs the long-term investment. Protect their income during retirement can be obtained so that the standard of living. People voluntarily participate in this system. Retirement income provided by the private pension system, social security system provides an additional income (İlgin Uyar, 2012: 34; Akpınar, 2007: 75). The system is capable of saving in general, in addressing the masses, and for them to lead a comfortable life during retirement savings is encouraging. The participant's savings claims, 170 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo risks and benefits are assessed in accordance with the method of funding. To my left until the participant enters the process is made for any insurance. May not be taken collectively are entitled to retirement savings. In the form of annuities available through the salary. In this case, the regular salary payments are translated into savings in the system. In addition, if the participant is exposed to the risk of disability itself, in the case of death of beneficiaries or legal heirs can take deposits (İlgin Uyar, 2011: 39; Uygun, 2006: 84). Gained in 2001 and started working at the legal basis of the private pension system, the number of participants, the certificate number and the total amount of investment towards increasing with each passing year has grown. For example, in 2044 the number of participants is 16.368 and number of certificates is 17.935. The amount invested is 6.230.861 TL. System development has grown with each passing day the number of participants as of April 2012 2.752.556 and 16.041.773.369 TL also increased the amount of funds. 4497 was the pension system, the number of winners. In the private pension system as of April 2012 the following table shows statistical information. Table 2: Main Indicators of Private Pension System Sector Total Number of Participants Fund Contribution Retired Number of Participants Amount (TL) Amount (TL) Participants 2.752.556 16.041.773.369 13.528.874.608 4.497 Source: (http://www.egm.org.tr/weblink/BESgostergeler.asp, 2012) To promote private pension system on behalf of employees that contribute to both the participants and also provided tax advantages to employers. Employers and employees shall not exceed 10% of the salary of the employee's gross income and corporate tax base can accelerate their contributions. In the normal taxation of savings into retirement income is the final stage (İlgin Uyar, 2011: 39; Arslan, 2006: 112). The private pension system created in a transparent structure. In this context, the contributions of participants in individual retirement accounts, returns and other information about their telephone, internet, electronic media, such as debit cards are able to follow. Acquisition of one's own self-knowledge, as well as information about their accounts and pension insurance companies in writing by the individual participants are sent to addresses (Paksu, 2007: 25). Participant, individual retirement account to another retirement savings company can request the transfer. For this purpose, the system must contribute at least 1 year. In addition, more than four times per year if the participant contribution retirement plan or alter the distribution of funds. Participants take their savings from the system at any time they wish without having to obtain the right to leave retirement. However, a long-term investment in the private pension system aims to, in case of early departure, participants are required to pay higher income tax withholding. There is no compulsion to stay in the system. Staying at least 10 years of pension system and to pay tuition during this period can be obtained as a result of the age of 56 to fill. Individual retirement age by 2025, 56 and than 60 for the subsequent years shall be applied as (Arslan, 2006: 112; Bağlan, 2006: 82; Ercan, 2006:117; İlgin Uyar, 2011: 40; Uralcan, 2005: 77). 171 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 5.CONCLUSION Insurance in Turkey in the late nineteenth century, the Beyoglu district of Istanbul in June 5, 1870 after the great fire started. Initiated the establishment of the progress and development in all areas of the Republic's move, the insurance industry also has its share. As of August 2011 in Turkey, a total of 59 insurance and reinsurance company has been active. 53 One of these companies are private, one public company 6. Company established in Turkey as one of 44 insurance companies with foreign participation. Insurance practices in Turkey, non-life insurance, life insurance and pension system can be considered in three main chapters. Types of non-life insurance are fire insurance, accident insurance, engineering insurance, marine insurance, agricultural insurance, health insurance, credit insurance and earthquake insurance. Types of life insurance in force in Turkey are endowment life insurance, long-term life insurance, annual life insurance, education insurance and group life insurance. 5.23748 million Units as of February 2012, a total of life insurance made insurance policy. One-legged addition to the social security regimes, employee retirement benefit to employees that the voluntary participation of the private pension system is implemented and functioning. 2.752.556 as of April 2012 the number of participants in individual pension system, pension funds participants is 16.041.773.369 TL, 4.497 pension law, the number of the winning pieces of the system. The insurance sector is one of the fastest growing sectors in Turkey. Turkey's young population and fast growing economic structure has attracted companies intending to invest in this area. REFERENCES AKPINAR, O., Performance Analysis of the Private Pension System and Pension Funds in Turkey, Unpublished Master's Thesis, Institute of Social Sciences, University of Kocaeli, Kocaeli, 2007. AKSAK, S. .. Applications of Turkey and the EU Member States Fire Damage Mechanisms Branch, Unpublished Master's Thesis, Marmara University, School of Social Sciences, Istanbul, 2006 ARSLAN, F., The Private Pension System in Turkey, The Effect of Fund Capacity and Capital Markets, Unpublished Master's Thesis, Yildiz Technical University, Institute of Social Sciences, Istanbul, 2006. BAĞLAN, C., Private pension system in the world and in Turkey, Unpublished Master's Thesis, Dumlupinar University, School of Social Sciences, Kütahya, 2006. ÇETİN, B.. Agricultural Insurance, Nobel Publications, Ankara, 2007 ÇİPİL, M.. Risk Management and Insurance, Nobel Publications, Ankara, 2008 DUYGULU, E. Insurance Management, Detail Publications, Ankara, GÜVEL, E. A., GÜVEL, A. Ö., Insurance, Seckin Publications, Ankara, 2008 2011 ERCAN, N., Requirement of Turkish Social Security System Reform and Private Pension System, Gazi University, Institute of Educational Sciences, Ankara, 2006. http://megep.meb.gov.tr/mte_program_modul/modul_pdf/343FBS010.pdf 3.syf http://www.dask.gov.tr/100.html, 2012 172 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo http://www.dask.gov.tr/istatistik11.html, 2012 http://www.egm.org.tr/weblink/BESgostergeler.asp, 2012 http://www.emeklilikvehayat.com/hayat-sigortalari.html, 2012 http://www.segem.org.tr/2009AcenteDersNotlari.pdf,18>, 2012. http://www.sigortam.net/saglik-sigortasi/saglik-sigortasi-hangi-riskleri-kapsar,2012 http://www.tsrsb.org.tr/sayfa/2012-yili-istatistikleri-subat, 2012 http://www.tsrsb.org.tr/sayfa/2012-yili-istatistikleri-subat, 2012 http://www.tsrsb.org.tr/sayfa/kredi-borcun-odenmemesi, 2012 http://www.tsrsb.org.tr/sayfa/turkiyede-sigortacilik, 2012 http://www.tsrsb.org.tr/sayfa/zorunlu-deprem-sigortasi-genel-sartlari, 2012 İLGİN UYAR, H. Examination of the Relationship Between Economic Development with the Private Pension System in Turkey, Unpublished Master's Thesis, The Golden Horn University, School of Social Sciences, Istanbul, 2005 İLGİN UYAR, H.. Individual Retirement Account, Detail Publications, Ankara, 2012 KAHYA, F.. The Emergence and Development of Insurance in the Ottoman Empire, Unpublished Master's Thesis, Marmara University, School of Social Sciences, Istanbul, 2007 KARCI, B.. Engineering Insurance Pricing, Casualty Operations and Applications, Unpublished Master's Thesis, Marmara University, School of Social Sciences, Istanbul, 2008 KAYHAN, İ., Turkish Law Private Pension System, Unpublished Master Thesis, Selcuk University, School of Social Sciences, Ankara, 2007. KILIÇ, E.. Relationship between Transport Insurance Macro Economic Variables, Unpublished Master's Thesis, Marmara University, School of Social Sciences, Istanbul, 2006 METEZADE Z., Health Insurance, Unity Magazine, 2001 OKUNAKUL, Ö., Light of Life Insurance Experience Turkey's Contribution to Individual Retirement System and Economic Evaluation, Unpublished Master's Thesis, The Golden Horn University, School of Social Sciences, Istanbul, 2005 ÖZBOLAT, M., Basic Insurance, Seckin Publications, Ankara, 2010. PAKSU, M. T., The Private Pension System and the Economic Effects, Unpublished Master's Thesis, Pamukkale University, School of Social Sciences, Ontario, 2007. TANRIVER, A., Turkey's Economy Development in the Insurance Sector, Unpublished Master's Thesis, Nigde University, School of Social Sciences, Nigde, 2006 URALCAN, Ş. G., The Private Pension System and Infrastructure, Beta Publications, Istanbul, 2005. UYGUN, Y., Individual pension Social Security System Position and Future, published the Master's Thesis, Marmara University, Institute of Banking and Insurance, Istanbul, 2006. YETER, D.. Estimated Life Insurance Demand Function in Turkey, Unpublished Master's Thesis, Gazi University, School of Social Sciences, Ankara, 2006 173 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1293 Title A name given to the resource Practice Of Insurance In Turkey Author Author Süleyman , Uyar Abstract A summary of the resource. The main purpose of this study is explaining the development of insurance sector in Turkey. There is no question of insurance before second period of nineteenth century in Turkey. In Ottoman period, some trade unions were founded with the aim of providing assistance and making restitution to people in various Anatolian villages. These trade unions helped members in case of death and illness. Nevertheless, social characteristics, religious environments and financial system of ottoman society prevented developments of insurance. Resultant fire and it’s great damage in second period of nineteenth century reduced negative judgment concerning insurance. First insurance firms were opened by English insurance companies in 1872. Afterwards, corporations from France, Germany, Italy and Swiss followed its. Ottoman Generally Insurance Incorporation begun to serve as a first domestic insurance company in 1893. In the present day, types of insurance in Turkey are engineering insurances, healthy insurances, accident insurances, fire insurances, mandatory earthquake insurances, life insurances, agriculture insurances and transportation insurances. There are number of 59 insurances companies and a number of Reassurance Company which engaged in as of the date of August 2011. Seven of them serve on healthy, sixteenth of them serve healthy/retirement and thirty sixteenth of them serve on except for healthy. Keywords: Insurance, Types of Insurance, Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),HB Economic Theory,HG Finance,HJ Public Finance https://omeka.ibu.edu.ba/files/original/83705c838deeadb9132877dbc0b90171.pdf f050ad05c52467feada986f4142ff618 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The Role Of Innovation In The Development Of South Korea Sibel Yegül, Ayse Durgun, Dilek Memisoglu Abstract In recent years, innovation and innovative science have completely become a manufacturing factor. Countries which comprehended the importance of innovation activities earlier than others and which developed their policies accordingly are now among developed countries. And, South Korea has become one of the most important ones of these countries. The subject of this study covers the South Korean economy, the role of innovation in the development of South Korea and development processes of innovation in South Korea. Keywords: Innovation, South Korea, Development, Development Processes 1.INTRODUCTION Economic growth can be achieved in long term mainly through information and innovation of new technologies. Today, countries with high technology levels are on their way to gain total control of all economic areas, starting with the industry. In brief, technology has become the single and the most important determinant of competitive advantage among countries. Therefore, countries with a technological superiority play a determining role on an international level not only in the increase of social welfare and life standards but also in the distribution of World's limited resources. Innovation has a huge place in the economy and development of South Korea which took its place among G20 countries. South Korea has understood the importance of innovation at a very early stage and built its development exclusively on innovation and change processes. 1.1. SOUTH KOREA ECONOMY After World War II, Paris Peace Treaties were signed as a result of Paris Peace Conference in 1945. Upon the recommendation of Truman, powerless countries were given the chance to determine their own future. With this decision, South Korea gained its independence like tens of others. Between the years 1945 and 1953, Korea had a very weak economy and an unsatisfactory industrial structure. In the course of these years, the most apparent feature of the Korean economy is the exportation of primary products and importation of manufacturing products. In this period, almost the whole exportation activity of Korea consisted of agricultural products and raw materials. (Sung, 1992:77). Between 1953 and 1962, various economic policies were implemented in order to restructure the Korean economy, initiate rapid development and eliminate economic stagnation. Despite political instability and increasing inflation which appeared at that time, targeted economic policies were 453 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo applied. Syngman Rhee left his mark on the period between 1945 and 1961 by carrying out ultranationalist policies throughout his mandate. (Koo and Kim, 1992:123) South Korea led its economic development in accordance with five year-development plans. The first of such plans came into effect in 1962. Initially, the State made common cause with private sector and gave particular importance to big private sector companies. In the beginning, development of big companies was facilitated in order to improve foreign trade and then, the attention was redirected to the development of small and medium enterprises within the framework of implemented policies. (Karabiber, 1997:2) When Korea decided to prioritize exportation-oriented industrialization in 1960, companies which were supposed to do it adapted their organization to these new strategies under the conditions of that period. In addition to this, adequately trained, highly motivated and wellprepared workforce took its place in this rapid development, too. In 1960, the State tried to build its economic policies and choices on five principals. These principals included development of highly qualified workforce, stable and regular marcoeconomic policies, creation of efficient and secure financial markets, minimization of price fluctuations, development of agricultural sector and importation of foreign technologies. Intervening measures determined by the State for the success of economic policies include export promotion, control of financial markets, causerelated direct credits, discriminative and different supporting stimulus measures. Furthermore, the success of basic economic policies had depended on such different factors as protection of technicians and bureaucrats from political abuse by selection and employment of well-trained professionals, restructuring of the State organization, continuous follow-up of objectives predefined within the State's basic economic policies and industrialization strategy as well as timely and appropriate realization of corrections (TÜSİAD (Turkish Industrialists' and Businessmen's Association), Görüş Dergisi (Görüş Magazine), 1996: 32-36). Years Billion Korean Wons Billion $ Per Capita Growth Rate Income in $ 454 1993 265,517 330 7,484 5.8 1994 303,772 378 8,467 8.6 1995 348,979 452 10,037 9.0 1996 386,640 480 10,548 6.9 1997 450,853 437 9,511 4.9 1998 443,127 316 6,823 -5.8 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 1999 483,800 406 8,581 10.7 Table 1: General Economic Conditions (1993-1999) Source: Turkish Embassy of Seoul, Trade Consultancy Office,http://www.musavirlikler.gov.tr Access Date, January 25, 2012) Table 1 displays general economic conditions of South Korea between the years 1993-1999. While the growth rate in 1993 is 5.8%, it progressively increased and reached 9.0% in 1995. Even though a certain decrease can be observed in 1995, this rate climbed to 10.7% in 1999. 2. THE ROLE OF INNOVATION IN THE DEVELOPMENT OF SOUTH KOREA South Korea can be seen as the most striking example in the subject of "keeping up with the state-of-the-art technology". Korea is one of the eight Asian countries which were indicated by the World Bank (1993) to experience a "miraculous" growth between 1965 and 1990 and particularly, the electronics industry had seen a major advancement within these 25 years. R&D activities have been highly privileged in South Korea. 'They have built research centres, technology parks and zones where industry and technology come together since 1960' (Kozlu, 1995:29) 2.1. DEVELOPMENT PROCESS OF INNOVATION IN SOUTH KOREA Innovation activities which have played an important role in the development of South Korea are analysed under 2 main categories as follows; R&D Activities Miraculous economic growth of South Korea and its superior ability in scientific and technological fields require even more developed and dynamic research and development activities because the rate of development and growth is very high since 1980. In 1980s, the government shifted its focus from industrial policies to technological policies. This shift resulted in a significant increase of R&D expenditure, particularly in the private sector. The share of private sector in total R&D expenditure increased from 32% in 1971 to 80% in 1987 (Hassink, 2001:8). South Korea's investments in the field of technology increased twenty times from $480 Million in 1980 to $10 Billion in 2000 while at the same time, the rate of technological investment per domestic product increased from 0.84% to 2.68%. Even in the middle of foreign currency crises occurred in 1997-98 and successive economic crises, South Korea had achieved to increase its R&D investments to USD3.85 billion in 2002, in other words, from 3.6% to 4.7% of total government budget. The number of scientific and technological experts increased from 18,500 in 1980 to 160,000 in 2000 (South Korea Guide: 16) 455 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Years Research and High-technology Researchers in Technicians in development Expenditure exports (current billion R&D (per million R&D (per (% of GDP) US$) people) million people) 1996 2.42 27,416.00 2,209.32 635.47 1997 2.48 31,182.00 2,262.26 581.43 1998 2.34 30,645.00 2,022.51 534.23 1999 2.25 41,080.00 2,173.24 567.33 2000 2.30 53,950.00 2,334.09 456.65 2001 2.47 40,042.00 2,919.01 456.34 2002 2.40 46,600.00 3,022.83 499.02 2003 2.49 57,160.00 3,206.99 570.90 2004 2.68 75,742.00 3,298.11 585.35 2005 2.79 83,526.00 3,780.23 552.31 2006 3.01 92,944.00 4,186.86 586.94 2007 3.21 110,633.00 4,627.16 719.93 Table 2: R&D Indicators between 1996-2007 Source: The World Bank, http://www.worldbank.org/ , Access Date: January 25, 2012) As can be seen from Table 2, R&D expenditure/GDP rate of South Korea in 1996 was 2.42% while this rate reaches 3.21% in 2007. High technology exportation amounts to 27 billion Dollars in 1996 while this amount is 110 billion Dollars in 2007. Private companies called "Chaebol" contributed to the South Korean economy at a large scale since they dominate the economy. Especially, 5 big Chaebols possessed the majority of Korean patents in 1990. Along with the positive influence of R&D on yield, big enterprises planned out a special management and tended to make expansions in this matter. In 2000, 4 big Chaebols, Samsung, LG, Hyundai and SK, spent 4,731 billion Korean Wons for R&D activities and this trend continued in 2001, as well. While private companies made a R&D expansion of 20% in 2000, this rate is only 9% in laboratories, institutes and universities controlled by the government (Luthria and Maskus: 144) In 1997, South Korean private sector made the 77% of R&D expenditure of the country and this trend has persisted afterwards. High-end technology was the main subject of increasingly popular 456 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo R&D investments and a great deal of effort was put into attracting South Korean engineers working in American companies. Engineers who agreed to return have played a key role in the learning process and have had positive influences on the yield of research activities of Korean companies. On the other hand, Korean government contributed to these activities, too, by following an adequate policy (Luthria and Maskus: 145-146). 2.2.Scientific and Technological Activities: South Korea is one of the OECD countries which allocate the largest share to R&D from GNP. But the role of government in the resources allocated to R&D is rather low. Accordingly, finance and performance are mostly under the control of private sector. It has been observed that universities put a lot of effort into R&D activities. The number of R&D employees within universities is at the same level as the European average. Korea takes the fifth position regarding total patent numbers with a global percentage of 5%. This great number of patents is mostly the contribution of Chaebols, notably Samsung. Patent percentages; Samsung Electronics Co. Ltd. (40%) Daewoo Electronics (9.7%) LG Semiconductor Co. Ltd (7.2%) LG Electronics Inc. (6.6%) Hyundai Electronics Ind. Co. Ltd. (6.5%) Patent numbers have the foregoing distribution within the country. (U.S. Patent and Trademark Office Report, 1998: 75). The government founded in April 1999 the National Science and Technology Council (NSTC) in order to reinforce the coordination of national scientific and technological policies. The reasons of foundation of the NSTC include the recent decrease in the number of young people who choose to build a career on a science or technology-related subject in comparison with previous years as well as the increase of concern for yield due to high amount of investments in science and technology. Having the main objective to coordinate essential policies targeting scientific and technological advancement, to broaden investments in science and technology and to define the priorities of national R&D programmes, the NSTC targets at the same time to increase the yield of expansion-oriented R&D activities related to information technology, bioengineering, nanotechnology, environmental technology, cultural technology and space science. The NSTC is composed of 19 cabinet members working in the field of science and technology. The president chairs the council. The government planned to establish a National Research Scholarship System in order to increase the motivation of scientists and engineers. Thus, researchers who dedicate themselves to their work will be rewarded with prizes of the president and will have access to the benefits of a pension fund thanks to research funds. In addition, the government actively tries to internationalize the R&D activities of South Korea in terms of the competition among global R&D networks and currents. As a result of this, Korea incrementally opened its R&D projects to foreign institutes in order to form a quality research environment for leading foreign investors and local scientists. 457 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The government increased basic research investments budget from 19% in 2002 to 25% in 2006 and encouraged 400,000 experts in six nationally strategic fields in 2005 in order to support basic research activities and highly capable, creative researchers and scientists. These nationally strategic fields are information technology, bioengineering, nanotechnology and space science as well as environmental and cultural technologies. This has also permitted to take numerous steps towards the augmentation of women talents in technological development. Some measures taken with regard to this subject include women employment, a quota system and positive discrimination towards women concerning employment in scientific and technological fields. (Foreign Information Service of Korea, South Korea Guide: 16). 3.CONCLUSION Innovation stands for the implementation of new methods and practices within cultural, social and administrative environments. Innovation can be achieved in all fields. South Korea succeeded in accomplishing a striking development of innovation and attracting high levels of attention thanks to its economic development. In 1980s, South Korea saw a rapid technological development in addition to a significant growth and advancement. Growth and advancement were attained as a result of innovative undertakings as well as the importance given to education, skills development, human resources and workforce. The secret to this success consists mostly of their R&D activities, the importance given to the technology, prioritization of innovation and acceleration of education and advancement. They have taken important steps in the path of competing with developed countries and experienced various change processes. The prominent factor of these change processes is the development of innovation and making a government policy out of it. South Korea's investments in the field of technology and innovation increased twenty times from $480 Million in 1980 to $10 Billion in 2000 while at the same time, the rate of technological investment per domestic product increased from 0.84% to 2.68%. In 1997, private sector raised its R&D expenditure and initiated investments in high-end technology. When engineers working in American companies agreed to return, they played a key role and contributed to the yield of Korean companies. Korean government contributed to this development by implementing adequate policies, too. In conclusion, South Korea has built its development strategy upon innovation. And to that end, it followed other countries like the United States who achieved their development in a similar way. They have accomplished the learning and development processes thanks to innovation. Big private business enterprises called Chaebols have gained more and more importance in the economy, and the State and the private sector have acted in concert with regard to the development strategy. South Korea is now among those countries which have developed though innovation. REFERENCES Amabile T.; Conti R., Coon H. (1996), et al, "Assessing the Workplace for Creativity", Academy of Management. 458 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Cabral R., (1998)"Refining the Cabral-Dahab Science Park Management Paradigm", Int. J. Technology Management, Vol.16. Donald W. M. & Bruckner C. (2003), The Ultimate Competitive Advantage: Secrets of Continually Developing a More Profitable Business Model, Berrett-Koehler Publishers. Foreign Information Service of Korea, "South Korea Guide". Görüş Dergisi (Görüş Magazine), (September-October 1996)TÜSİAD (Turkish Industrialists' and Businessmen's Association). Hassink R., “Towards Regionally embedded Innovation Support Systems in South Korea?”, Urban Studies, 00420980, Vol.38, Issue.8, Jul.2001. Karabiber M. (1997), “Kore Kalkınmasının Temelleri ve Türk-Kore İlişkileri” (Foundations of the Korean Development and Turkish-Korean Relations), Undersecretariat of Treasury of the Turkish Prime Ministry, Directorate General of Economic Researches, Koo H. and Kim E. M. (1992), “The Developmental State and Capital accumulation in South Korea”, States and Development in the Asian Pacific Rim, London: Sage Publications. Kozlu, C. (1995), Türkiye Mucizesi İçin Vizyon Arayışları ve Asya Modelleri (Seeking Vision for Turkish Miracle and Asian Models), İş Bankası Yayınları (Eds.) Luthria M., Maskus K., “Protecting Industrial Inventions, Authors’ Rights, and Traditional Knowledge: Relevance, Lessons, and Unresolved Issues”, the World Bank and University of Colorado at Bouldert. Osterwalder A.( 2012), http://www.businessmodelalchemist.com/, Sung M. P., “Korea Leading Developing Nations: Economy, Democracy, and Welfare", University Press of America, 1992. The World Bank, http://www.worldbank.org/ , (Access Date: January 25, 2012) Turkish Embassy of Seoul, Trade Consultancy Office, "General Economic Conditions of the Republic of Korea and its Economic and Commercial Relations with Turkey", June 2010, Seoul. Turkish Undersecretariat of Foreign Trade, http://www.musavirlikler.gov.tr, (Access Date: January 25, 2012). U.S. Patent and Trademark Office Report, 1998. 459 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1353 Title A name given to the resource The Role Of Innovation In The Development Of South Korea Author Author Sibel , Yegül Abstract A summary of the resource. In recent years, innovation and innovative science have completely become a manufacturing factor. Countries which comprehended the importance of innovation activities earlier than others and which developed their policies accordingly are now among developed countries. And, South Korea has become one of the most important ones of these countries. The subject of this study covers the South Korean economy, the role of innovation in the development of South Korea and development processes of innovation in South Korea. Keywords: Innovation, South Korea, Development, Development Processes Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),HB Economic Theory,HG Finance,HJ Public Finance https://omeka.ibu.edu.ba/files/original/5414e54edfb48b9e3421bbca378286c5.pdf 797f89d3115fb36bcec959d6023e00ab PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Investigating Patient-Doctor Communication And Perceived Health Service Quality Sezgin Irmak1, Mehmet Özer Demir2 1Akdeniz University, Alanya Faculty of Business, Alanya/Antalya, Turkey 2Akdeniz University, Alanya Faculty of Engineering, Alanya/Antalya, Turkey E-mails: sezgin@akdeniz.edu.tr, mozerdemir@akdeniz.edu.tr Abstract Despite medical technologies developed for diagnosis and treatment, medical care still depends on effective communication between the patient and the doctor that the doctor and the patient exchange information amongst. Effective patient–doctor communication is recognized as essential by health care providers and the patients for high quality medical care. Patient-doctor communication has been shown to be linked to improved patient outcomes. This paper researches the differences between the perceptions of patients and doctors about their communication and health care services. The research may determine the communication needs both from patients and the doctors. Examining differences between the perceptions of patients and doctors about their communication could lead to improve quality of health care services. As the focus of today’s health system is the patient, patient-doctor communication should be researched for improved health care outcomes. Communication in the delivery of health care services occurs between health care service providers and the patients, but this study is limited to patient-doctor communication. Keywords: health care sector, communication, health service quality, patient, doctor 1.INTRODUCTION Patient-doctor communication is an important subject for researchers because it is expected that effective patient-doctor communication leads to desired patient outcomes and fewer complaints from patients (Weiner et al., 2005). It is obvious that effective communication is essential in health care services as communication provides the primary means for the diagnosis and treatment of the disease, the treatment of the illness, and the prevention of many health problems (Wasserman and Inui, 1983). The whole health care system revolves around the communication between the patient and the doctor, without it, any health system will not work. Communication is the start kick of all the health services. Moreover, patientdoctor communication ties both parties by building a relationship. Patient’s problems can be identified more easily with clear and precise interaction between the doctor and the patient. Patient-doctor communication is a two-way communication problem; doctor’s working under time pressure and insufficient communication skills on the one hand, patients with low 77 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo awareness and education levels and status gap between the doctor and the patient on the other hand may cause miscommunication practices. It may be the goal of any doctor to serve the highest number of patient, however patients may demand favorable interpersonal relationship with the doctor. That is another aspect of patient-doctor communication which makes it an important element in health care. For the doctor, effective communication is necessary for diagnoses and treatment; for the patient, effective communication provides understanding of his/her health status which may reduce uncertainty, anxiety, and resulting in improvement in health status (Weiner et al., 2005). It is a common patient complaint that they do not understand the doctors. Doctors work under time pressure meanwhile they have to meet expectations of patients such as explaining the diagnosis and educating the patient about therapeutic procedures. The importance of patientdoctor communication is recognized by the doctors themselves; as it is shown to be linked to improved patient outcomes, ranging from blood pressure control, medication adherence and patients’ mental health scores, to diabetes management and lower rates of malpractice suits (Davis, 2010). Good communication may be the best medicine, however patients still report dissatisfaction with the patient-doctor communication quality. 2.PATIENT-DOCTOR COMMUNICATION In many studies, doctors and patients are studied as if living in separate worlds (Kenny et al., 2010). Previous studies researching patient-doctor communication mostly approached the communication process from the doctors’ point of view, and have sought to discover patients’ views of doctor communication behaviors. Often, such examination has focused on four major doctor behaviors (Leckie et al., 2006). Technical behavior (for example, information giving), Affective behaviors which may be related to personal attributes of particular doctors (for example, non-verbal behavior and friendly verbal utterances), High controlling doctor behavior (for example, biomedical talk only), Low controlling doctor behavior (for example, where patients are encouraged to ask questions). Most of the studies only consider service givers’ (doctors, nurses, staff etc.) point of view (Franz, 2000). However, many patients prefer encounters that their participation is involved (Leckie et al., 2006). Researchers stated that doctor–patient relationships can be problematic, with negative consequences for patients including higher levels of anxiety, distrust of medical providers, dissatisfaction with healthcare and lower quality of life, meanwhile, effective doctor–patient interaction has been shown to be related to patient satisfaction with medical care, favorable attitudes towards doctors, recall and understanding of information, compliance with recommendations, adherence to treatment, improved emotional state, and overall health status (Allen et al. 2001). 78 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Sanchez (2001) researched communication between doctors and patients and stated that communication education should be given to the doctors to improve their communication skills. Communication skills are an essential component of medical competence. Moreover, good doctor–patient communication can lead to lower utilization of health care resources (Veldhuijzen et al., 2007). Clever et al. (2008) studied the relationship between doctors’ communication behaviors and patients’ overall satisfaction with hospital care and found a significant positive relationship between overall satisfaction and overall communication quality. Other authors studied health literacy in doctor-patient communication (Koch-Weser et al., 2010), communication processes in the primary care (Weiner et al., 2005) and culture’s role on patient-doctor communication (Kim et al., 2000). Effective doctor patient communication is shown to be highly correlated with patient satisfaction. The key elements of patient satisfaction include doctors to be friendly, concerned, and to spend time for questions and explanations. Patients tend to be more satisfied with their medical care when they communicate with doctors (Bertakis et al., 1991). 3.METHODOLOGY AND RESEARCH 3.1. Research Instrument Research data collection tool is developed using previous studies on patient-doctor communication (Leckie et al., 2006; Street et al. 2007; Campbell, 2007; Kenny et al. 2010; Davis, 2010), however because of cultural differences items are adopted. The items are asked both to the patients and to the doctors in such a way that they reflect both parties viewpoint on the same subject. The final questionnaire consists of 21 Likert Type items and 12 questions for demographics. The research took place in Antalya, in October 2011. A total of 89 questionnaires are collected; 48 doctors and 41 patients are involved in the study. Analysis and the Results This study aims to determine the differences between the perceptions of the patients and the doctors about their communication and the quality of health care services. Thus, independent samples t-test is considered to be the most appropriate statistical analysis method. Items measuring the perceptions about patient-doctor communication are taken as test variables and the doctor-patient status is taken as the grouping variable. Results of the independent samples t-test are given in Table 1. Statically significant results are marked with one or two stars according to their significance levels. Patients are found to perceive more communication problems, complaining that doctors regard patients as customers and feel need to consult another doctor. However, doctors claim on the contrary. Meanwhile, doctors claim that they spend enough time for the patients, support required health care information, and claim themselves as sensitive to patients’ culture, religious beliefs and traditional beliefs, patients viewpoint are quite the opposite. 79 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The common points both the doctors and the patients agree are the existence of communication problem between the doctors and the patients, feeling uncomfortable using a third person in doctor-patient communication, existence/absence of informative brochures, health care systems disability to cover patients’ culture, religious beliefs and traditional beliefs, trust towards overall health care system, trust towards doctors, and doctors do not make discrimination among the patients. Table 1: Independent Samples t-test Results Questionnaire Items Mean S.d. D1. I am having communication problem with the patient 2.11 1.165 P1. I am having communication problem with the doctor 2.73 1.517 D2. It is disturbing to communicate with the patient via third person 3.13 1.196 P2. It is disturbing to communicate with the doctor via third person 3.03 1.530 D3. I allocate enough time for diagnosis even if the patient communicates via third person 3.65 1.062 P3. Doctor allocates enough time for diagnosis even if I communicate via third person 3.07 1.439 D4. I allocate enough time to explain the diagnosis and tests even if the patient has problems in understanding 3.77 .994 P4. Doctor allocates enough time to explain the diagnosis and tests even if I have problems in understanding 2.78 1.250 D5. I am having problems in explaining about the patient’s health status 2.69 1.345 P5. Doctor is having problems in explaining about my health status 2.36 1.367 D6. I allocate enough time to explain treatment, medicines, and potential risks 3.58 1.182 P6. Doctor allocates enough time to explain about my treatment, medicines, and potential risks 2.70 1.344 D7. The patient has an easy access to written and visual materials about their health in the hospital 3.40 1.245 P7. I have an easy access to written and visual materials about their health in the hospital 2.80 1.244 D8. The patient can easily understand various brochures on health 3.11 1.233 80 t P -2.183 .032* .340 .735 2.156 .034* 4.055 .000** 1.113 .269 3.280 .001** 2.256 .027* .484 .630 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo P8. I can easily understand various brochures on health 2.98 1.332 D9. Health system is designed in convenience to the patient’s beliefs, culture, religion, and traditions 2.98 1.207 P9. Health system is designed in convenience to my beliefs, culture, religion, and traditions 2.49 1.075 D10. Health system does not consider the patient’s beliefs 2.52 1.260 P10. Health system does not consider my beliefs 2.82 1.485 D11. I show respect that different patients may have different cultures when providing health care services 2.83 1.310 P11. Doctors show respect that different patients may have different cultures when providing health care services 2.54 .996 D12. I meet my patients’ expectations related to their culture and traditions 3.54 1.129 P12. Doctors meet my expectations related to my culture and traditions 2.21 .864 D13. I take my patients’ religious beliefs into consideration 3.56 1.165 P13. Doctors meet my religious beliefs into consideration 2.65 1.231 D14. I am worried that my patients may not consider the scientific diagnosis and treatment 2.79 1.148 P14. I don’t consider the doctors’ diagnosis and treatment advices at all 2.53 1.350 D15. I regard the patients as customers 2.06 1.295 P15. Doctors regard the patients as customers 3.61 1.001 D16. I don’t make any discrimination among my patients 3.45 1.501 P16. Doctors don’t make any discrimination among the patients 3.30 1.392 D17. Overall health care services in my town are satisfactory 3.35 1.101 P17. Overall health care services in my town are satisfactory 3.23 1.349 D18. In general, doctors in this town are qualified 3.21 .944 P18. In general, doctors in my town are qualified 81 3.27 1.323 2.002 .048* -1.004 .318 3.588 .001** 6.084 .000** 3.565 .001** .985 .328 -5.960 .000** .468 .641 .495 .622 -.249 .804 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo D19. There is no need for the patients who consulted a doctor in this town, to consult another doctor elsewhere 3.04 P19. There is no need for me to consult another doctor elsewhere after I consulted a doctor in my town 3.63 1.157 D20. Overall health care services in Turkey is satisfactory 3.58 1.028 P20. Overall health care services in Turkey is satisfactory 3.61 1.202 D21. Doctors in Turkey are qualified in general 3.80 1.079 P21. Doctors in Turkey are qualified in general 3.59 1.360 1.202 -2.358 .021* -.112 .911 .814 .418 * Statistically significant at P < 0.05, ** statistically significant at P < 0.01 4.CONCLUSION Communication between the doctor and the patient which they exchange information is the start of the health care services. Effective patient–doctor communication is recognized as essential by healthcare providers and patients for high quality medical care. Patient-doctor communication has been shown to be linked to improved patient outcomes (Davis, 2010). Exploratory in nature, this paper researches patient-doctor communication and aims to determine the differences between the perceptions of patients and doctors about their communication and the quality of health care services, hoping that reduced communication gap may lead to improve the overall quality of health care services. This research exhibits that there are differences between the perceptions of patients and doctors about their communication and the quality of health care services. The problematic areas are highlighted in the study. Patients perceive more communication problem, complaining that doctors regard patients as customers and feel that they need to consult another doctor. Meanwhile, doctors claim that they spend enough time for the patients, support required health care information, and claim themselves as sensitive to patients’ culture, religious beliefs and traditional beliefs. In practice, the results of this research exhibit the need for improved communication skills for doctors. Thus, communication skills should be considered as an important element in medicine education. Although communication may be the medicine itself, doctor-patient communication in education of medicine seems to be insufficient. Communication lectures should be included in health education programs in order to improve the communication skills of the health care service providers. Also, communication skills can be used as an essential component in competition when providing health care services. As the communication skills cannot be easily copied, doctors with communication skills can provide sustainable competitive advantage in health care organizations. 82 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The study has several limitations. First, as the study took place in Antalya, the sample should be broadened in the future studies in order to support generalization. Second, patient-doctor communication requires mutual relationships between the patient and the doctor; however there are other parties involved in health care services. Third, patient-doctor communication and perceived overall health care quality may be effected by other variables not examined in this study including the patient’s psychological and health status, doctors’ specialty, and health care facility itself. REFERENCES Allen, S. M., Petrisek A. C., & Laliberte, L. L. (2001). Problems in doctor–patient communication: the case of younger women with breast cancer. Critical Public Health 11(1). Bertakis, Roter, D. L. & Putnam, S. (1991). Interview style and patient satisfaction. The Journal of Family Practice, Vol 32(2), 175-181. Campbell, C., Lockyer, J., Laidlaw, T. & MacLeod, H. (2007). Assessment of a matched-pair instrument to examine doctor)patient communication skills in practising doctors. Medical Education 41: 123–129. Clever, S.L., Jin, L., Levinson, W. & Meltzer, D.O. (2008). Does Doctor–Patient Communication Affect Patient Satisfaction with Hospital Care? Results of an Analysis with a Novel Instrumental Variable. HSR: Health Services Research 43:5. Davis, D.L. (2009). Simple but not always easy: Improving doctor–patient communication. Journal of Communication in Healthcare Vol. 3, No: 3-4, 240-245. Davis, D.L. (2010). Simple but not always easy: Improving doctor–patient communication. Journal of Communication in Healthcare, Vol. 3, No: 3-4. Franz, P., (2000). Language Barriers in Vienna Hospitals. Ethnicity & Health Vol. 5, Issue 2, 113-119. Kenny, D.A., Veldhuijzen, W., van der Weijden, T., LeBlanc, A., Lockyer, J., Le´gare´, F. & Campbell, C. (2010). Interpersonal perception in the context of doctor–patient relationships: A dyadic analysis of doctor–patient communication. Social Science & Medicine 70, 763–768. Kenny, D.A., Veldhuijzen, W., van der Weijden, T., LeBlanc, A., Lockyer J., Le´gare, F. & Campbel, C., (2010). Interpersonal perception in the context of doctor–patient relationships: A dyadic analysis of doctor–patient communication. Social Science & Medicine, 70, 763– 768. Kim, M., Klingle R.S., Sharkey W.F., Park, H.S., Smith, D.H. & Cai, D. (2000). A test of a cultural model of patients’ motivation for verbal communication in patient-doctor interactions. Communication Monographs Vol. 67, No: 3, 262-283. Koch-Weser, S,. Rima E., Rudd, R.E. & Dejong, W. (2010). Quantifying Word Use to Study Health Literacy in Doctor–Patient Communication, Journal of Health Communication, 15:590–602. 83 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Leckie , J. Bull, R. & Vrij, A. (2006). The development of a scale to discover outpatients’ perceptions of the relative desirability of different elements of doctors’communication behaviours. Patient Education and Counseling 64, 69–77. Leckie, J., Bull, R. & Vrij A., (2006). The development of a scale to discover outpatients’ perceptions of the relative desirability of different elements of doctors’ communication behaviors. Patient Education and Counseling, 64, 69–77. Sanchez, M.M. (2001). Effects of assertive communication between doctors and patients in public health outpatient surgeries in the city of Seville (Spain). Social Behavior and Personality 29 (1), 63-70. Street, R.L. Jr., Gordon, H. & Haidet, P. (2007). Physicians’ communication and perceptions of patients: Is it how they look, how they talk, or is it just the doctor? Social Science & Medicine 65, 586–598. Veldhuijzen, W., Ram, P.M., van der Weijden, T., Wassink, M.R. & Van der Vleuten, C.P.M. (2007). Much variety and little evidence: a description of guidelines for doctor-patient communication. Medical Education 41, 138–145. Weiner, S.J., Barnet, B., Cheng, T.L. & Daaleman, T.P. (2005). Processes for Effective Communication in Primary Care. Annals of Internal Medicine Vol. 142, No: 8. Within The Concept Of Sustainable Tourism, Certification And Eco-Labelling Systems In Accommodation Management: The Case Of Alanya/Manavgat Özyurt Paşa Mustafa1, Üngüren Engin1, Kalipçi Mehmet Bahadır2, Guclü, Caner1 1Faculty of Business, Alanya, Turkey 2Manavgat Vocational School Abstract Tourism sector which has started to increase in size since the second half the 19th century has become an important industry in the world due to its economic and social effects.Tourism’s economic profits have caused to not only management support but also local and national support in promoting tourism’s development and investments. However, this fast and planless growth has caused to bad results. The attention has been drawn to the fact that natural sources are being using up fast and that has brought new tourism terms and alternative tourism types which are compatible with nature. Under the roof of sustainable tourism, tourism which is sensitive to environment and local cultures has predicted that all tourism types can be sustainable if the specific rules are followed. Sustainable tourism’s essential 84 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1100 Title A name given to the resource Investigating Patient-Doctor Communication And Perceived Health Service Quality Author Author Sezgin, Irmak Abstract A summary of the resource. Despite medical technologies developed for diagnosis and treatment, medical care still depends on effective communication between the patient and the doctor that the doctor and the patient exchange information amongst. Effective patient–doctor communication is recognized as essential by health care providers and the patients for high quality medical care. Patient-doctor communication has been shown to be linked to improved patient outcomes. This paper researches the differences between the perceptions of patients and doctors about their communication and health care services. The research may determine the communication needs both from patients and the doctors. Examining differences between the perceptions of patients and doctors about their communication could lead to improve quality of health care services. As the focus of today’s health system is the patient, patient-doctor communication should be researched for improved health care outcomes. Communication in the delivery of health care services occurs between health care service providers and the patients, but this study is limited to patient-doctor communication. Keywords: health care sector, communication, health service quality, patient, doctor Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/5524cbda2a21a0aa197cf3d77d9a6a17.pdf 31a5f4f36c3cdbb793da132da6d90ff9 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Ölmez, F.N. (2006) Isparta İlinde El Dokuması Halı Üretiminin Sektörel Analizi ve Geleneksel Isparta Halısında Bazı Modifikasyonların Uygulanması, (SDÜ BAP) Projesi, Isparta. Sakarya, O.(1992) “Isparta Halıcılığının Dünü, Bugünü ve Geleceği”, Isparta’nın Dünü Bugünü ve Yarını Sempozyumu, Isparta İli Kalkındırma Derneği, Ankara.539-551. Ulusal Kümelenme Politikasının Geliştirilmesi Projesi Basın Bilgi Notu, http://www.bodto.org.tr/images/other/kumelenme_kapanis_etkinligi_basin_%20bilgi_%20not u.pdf.(21.04.2012) Temurçin, K., (2004) “Isparta İlinde Sanayinin Gelişimi Ve Yapısı”, Cilt: 2 Sayı: 2 DOI: 10.1501/Cogbil_0000000044 ,s.79-95. http://dergiler.ankara.edu.tr/dergiler/33/825/10468.pdf (12.04.2012) Türeli, E., Özaltın, N.F., Yurteri, F.Y., Işık K., (2006), “Desenlerle Isparta Halıları”, 2. Türk Bilim ve Teknoloji Tarihi Kongresi, Isparta. Yumuk, G., İnan, H.İ. (2005) “Trakya Bölgesindeki İmalat Sanayi İşletmelerinin Kalite Maliyetlerinin SWOT Analizi İle Değerlendirilmesi”, Tekirdağ Ziraat Fakültesi Dergisi, 2(2),177-188. Measurement Of The Competitiveness Of Turkey : Eu Countries, 1980-2010 Period Comparison Sevgi Sezer1, Mehmet Mercan2 1Uludağ University, Faculty of Economic and Administrative Science 2Hakkari University, Faculty of Economic and Administrative Science E –mails: sevgis700@hotmail.com,mmercan48@gmail.com; mehmetmercan@hakkari.edu.tr Abstract Today, in the new world order caused by economic glabalization, technologic and political changes in world economy result in changes in the competitiveness of the countries. Everyday, countries intensify their effort to gain, develop and protect their power to compete with other countries. Today, even the most developed countries are trying to strengthen their competitiveness in order to enlarge their share in the world economy. Turkey desires to increase its competitiveness in all sectors in order to rise the welfare level of its people and to speed up its economic growth. Turkey endeavors to increase its competitiveness against EU, who is one of the most important economic partners of Turkey, in all sectors. In this study, the period of 1970-2011 to measure the competitiveness of Turkey towards the EU countries and aims to achieve predictions for the future, and the watermark. Keywords : Competitiveness, Turkey, EU, International Trade, JEL Classification: F12, F14, F15 129 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 1.INTRODUCTION The common objective for all the countries in the changing world order is to provide competition conditions and increase the prosperity.However,competition is a multidimensional fact. Competitiveness of the countries and companies is depended on various factors. The importance of competitiveness has increased after the rapid change and development with the globalization in every sense. Studies about competition and competitiveness in countries also have increased. Since competition and competitiveness are handled by various discipline in various aspects, there is no a common definition or measurement technique. However, if we want to classify in general,there are two points of view in the measurement of compititiveness. The first one is the studies carried out in micro (business and industry) level.The second one is the macro (country) point of view. While the competition among businesses inside the country and the effects of this competition on national and international market is emphasized in micro level approach, the status of the country in international competition is emphasized in macro approach. Competitiveness means that while countries try to increase the incomes of their citizens under the conditions of free and established market, at the same time they can present their products and services to the international markets and become successful. The definition mostly attributed in macro approach is this one. We can put in order the three basic characteristics of competitiveness according to the study results like this:The first one is that the main objective of having competitiveness is to provide an increase the living standards in the country and the prosperity of the citizens.This prosperity increases can be provided by paying attention to the activities like investment and production,increasing the cooperation between all institutions and paving the way for specialization.The second one is that the country should focus on its specific features,abilities and potentials in order to catch the opponent countries in producing the products and services and distributing them.The third one is that numerous indicators are used to analyze the competitiveness of the country. For instance, international market share,trade balance of the country,production,employment,openness.i.e. The competitiveness of Turkey with 15 basic countries of EU between 1980 and 2010 periods was tried to be measured by the globalization index measuring the competitiveness. It was aimed to make predictions for the future according to the upcoming results. This study consists of four sections. In the first section literature scaning was carried out.In the second section data set and method was presented and explained. In the third section there are analysis results.In the fourth section a general evaluation will be carried out and recommendations will be made. 1.1.LITERATURE REVIEW Theoretical foundations of international competitiveness date back to classical economics. There are several numbers of approaches such as the Theory of Competitive Advantage Approach,Double Diamond Approach, Nine Factors Model Approach for international competitiveness.The issues such as the definition of international competitiveness concept, assessment, explaining the determiners for this concept and stating the economic relations of it ranges according to the chosen approach.So there is no generally accepted approach for international competitiveness.(Kibritçioğlu, 1996:112). In theoritical context, there is no 130 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo certain consensus about international competitiveness and the factors affecting it and also it is not possible to say that the explanations are complementory each other. The concept of international competitiveness is one of the significant facts of the globalization process. The concept of international competitiveness in literature is handled and tried to be defined in three different ways as in firm,sector and international level. (Kesbiç ve Ürüt, 2004: 56-59). Neither there is a generally accepted approach for the definition of the concept of international competitiveness,nor there is an approach for assessment and determining the factors affecting it. In international economy literature, macroeconomical,microeconomical and commercial approaches are generally used in order to assess the competitiveness in internatinal trade. Among these approaches, the commercial approach is based on the theory of international foreign trade and it searches the foreign trade performance of sector/country.As a part of commercial approach, international competitiveness can be calculated via the Revealed Comparative Advantage Index which was built up by Balassa in 1965. (Wziatek-Kubiak, 2003: 2-4). In order to assess international competitiveness many indices are also used in literature such as The Relative Export Advantage Index, The Relative Import Influence Index, The Relative Trade Advantage Index, Intra-industry Trade Index,Specialization in Export Index,Similarity in Export Index,Relative Competition Advantage Index,i.e. (Altay ve Gürpınar, 2008: 262-267). When we deal with the factors affecting the international competitiveness, many factors are used such as micro and macro economical, price and out of price, within firm and nonfirm,structural,qualitative,social and political,i.e.In economy literature, many qualitative and quantitative factor affecting the competitiveness are handled,but price- oriented factors are usually emphasized for the ease of finding data and assessment. In other words, in the factors affecting the international competitiveness and its assessment issues there are versatile studies in economy literature.However, depending on the time, as a result that developing countries began to compete more than with developed countries, studies on the efficiency of the factors affecting the international competitiveness began to increase.In this sense, many economic variables were handled and labor cost, foreign exchange rate, market volume(GDP) and openness were mostly used variables. So we can collect the studies in four main titles (Yapraklı, 2011: 377-379) : First group studies searched the relationship between the labor costs and competitiveness. As a determiner for competitiveness labor cost is the contraversial field.Studies about the effect of the cost of labour on the international competitiveness was performed by Fagerberg (1988), Jorgenson and Kuroda (1991), Guerrieri and Mecliciani (2005). As a result of these studies, it was found out that the high price level in the labor costs meant high productivity and qualified labour employment.This result is the indicator of the efficient source usage and productivitycost advantage and it affects the international competitiveness positively. On the other hand, Agrawal (1995), Wang (2002), Omel and Varnik (2009) and Du Toit (2010) found out in their studies that high labor costs had a negative effect on the competitiveness.As a conclusion, we can not say that there is a certain consensus about the effect of labor cost on the international competitiveness. Another variable used to measure the factors affecting the international competitiveness was intended for assessing the relationship between market volume and international competitiveness. The common view about this issue is that: Expansion of market volume increases the competitiveness. Studies about this issue was carried out by Fagerber (1988), Kim and Mirion (1997), Esterhuizen (2006), Mu and Zhang (2010) and Feinberg and 131 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Weymouth (2011). As a conclusion of these studies it was identified that Gross Domestic Products of the countries was a significant factor for international competitiveness. Also the expansion of market volume increases the international competitiveness by benefiting from scale economies and providing efficient source usage. However, it was found out that GDP was not enough to explain the international competitiveness in the studies on developed and developing countries by Cho, Moon and Kim (2008). An another variable used to measure international competitiveness was foreign exchange rate. In the studies measuring the effect of foreign exchange rate on international competitiveness by Yoshitomi (1996), Zawalinska (2005) it was identified that the increase in the exchange rate affected the international competitiveness positively. However, in the studies by Safin and Rajtar (1997), Du Toit (2010) it was identified that the increase in the exchange rate affected the international competitiveness negatively. As a result, it is necessary to present the certain effect of the foreign exchange rates about increasing or decreasing the competitiveness.If the positive effect is bigger than the negative effect,the increase in foreign exchange rates affects the competitiveness positively; if the nagative effect is bigger than the positive effect,it affects the international competitiveness negatively. Also in some studies measuring the international competitiveness openness was used. Openness degreee of a country is usually measured by the proportion of its GDP to its foreign trade volume(export+import) (Kazgan, 1988: 116). In the studies by Fagerberg (1988), Feinberg and Weymouth (2011) and Egbetokun (2011), it was found out that there was a positive effect between openness and international competitiveness. This result was obtained by the country’s becoming more competitive due to the reasons such as efficient resource distribution,production increase and technology transfer while the openness degree increased. Globalization Index in our study is based on the method used in the build of Human Development Index of United Nations Development Plan (UNDP). (Çoban ve Çoban, 2004: 167). In the study by Çoban and Çoban (2004), competitiveness of Turkey and European Countries between 1970 and 2010 periods was analyzed by GI(Globalization Index) developed by A.T.Kearney Consulting Company. Even when country experiences took into consideration, it was found in the study that competitiveness of Turkey increased remarkably and accession to the EU would affect this process positively. 2. DATA SET AND METHOD In this study a comperative competitiveness of Turkey with EU countries between 1980 and 2010 periods was to be expressed with the help of GI(export + import / GDP) , globalization index in goods and services. The data set in the analyses which was consisted of total export,total import, foreign direct investments,population, the number of incoming and outgoing tourists to the country, domestic loan volume, the number of internet users and GDP series in terms of countries was collected from the World Bank database. (www.worldbank.org). The issues such as economic integration, political links,technology and personal communication which are considered to be an a factor for the globalization can be expressed parametrically with the help of globalization index called shortly as KFP and used to measure the international competitiveness of the countries. With the use of globalization index the issues such as international affairs and policies, commercial and financial movements, human 132 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo mobility, thougts and international data flow can also be embodied.So competitiveness can be explained more significantly.(A.T. Kearney, 2001). Globalization Index is originally based on the method used in the build of UNDP (United Nations Development Programme) Human Development Index. At first step the variables to be used in the index are identified and then quantitative measurements of the variables involved are carried out. The obtained quantitative values after these two steps are normalized to clear the problems which can be seen in various variables identifeid with different modules.16. For example, before normalizing the two variables such as avarage life span(year) and GDP in human development index, the second one approaches nearly one hundred times of the first one.At last,the aggravated sum of normalized variables which gives a numerical result for each country is checked out. In the globalization index consisting of 11 variables17 the weights of variables used in index calculations are drown up in Table-1 (Lockwood, 2001: 5). Category Tablo-1: The Variables in Globalization Index Variable Name Variable Definition Weights Globalization in Commerce goods and Convergence services (Export +Import) / GDP 1 GDP according to Nominal GDP/PPP* 1 Financial Globalization Income (Loans + Depths) / GDP 1 Foreign Direct Investments (FDI) (Incoming FDI + Outgoing FDI)/ GDP 2 Portfolio Invetments (PI) (Incoming PI + Outgoing PI) / GDP 2 Globalization in Tourism Personal Communication s Telephone Internet Connections (Personal connections) (Incoming Tourists Number + Outgoing Tourist Number) / Total Population 1 International phone call to and for per individuals(Minute) 2 Transfer payments (Loans + Depths) / GDP 1 İnternet Users Internet Users/ Total Population 2/3 İnternet Sites Number of servers for each one million people 2/3 16 Normalization (standardization) is the operation of changing the scale of any varibales,in other words,transforming the measurement units of the involved variable to standartd Z (Z variable with zero avarage , one variant and normal range) units .(Koutsoyiannis, 1989: 548-549). 17 Vide infra for the involved variables: http://www.atkearney.com (03.09.2003). 133 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Security Servers Number of security servers for each 2/3 one million people *PPP: Perchasing Power Parity When Table-1 is observed, we can see that globalization index was calculated by considering four categories as globalization in goods and services,financial globalization, globalization in personal communication and internet connection.The degree of economic integration is calculated by combining the data about international trade, foreign direct investments and capital flows, wages for foreign workers and workers exchange rates in globalization index.Also the index embodies the international technological communication by regarding the number of internet users,internet sites and security servers. 3. ANALYSIS RESULTS Competativeness of Turkey with EU countries was comperatively analyzed via globalization index developed by A.T.Kearney Consulting Company in this study. Index values calculated by us and given in Appendix-1 were also displayed in Figure-1 and Figure-2 with a summary like approach reflecting the globalization trend in terms of competitiveness. There are periodical avarages of globalization values of the countries between 1980-2000 and 2001-2010 periods in Figure-1 indicating the development of globalization index in terms of periods. When Figure-1 is observed, we can see that Denmark is in the first in both periods in EU countries.Sweden is the second in both periods,too. Considering the periods of 1980 and 2000 Luxemburg,Holland and Belgium follow Denmark ve Sweden in turn.In the studies by Çoban ve Çoban’ın (2004); Austria holds its fourth place in both of the periods between 1970-1985 and 1986-2001. According to the periods of 1970 and 1985 Denmark,Sweden,Finland,Germany,England,Greece and Italy receded for a row in the period of 1986 and 2001. The ninth country of the period between 1970 and 1986 and the full member of EU in 1986 Portugal showed a significant development and it climbed up to the fifth place. The twelfth country of the period of 1970 and 1985 France climbed up to tenth place in the periods of 1986 and 2001. Figure- 1: Development of Globalization Index in Terms of Periods 134 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo In the studies by Çoban and Çoban (2004) again, we can see that Denmark is again the first in the periods of 1970 and 2001. Ireland,Holland,Austria and Denmark followed this country in turn.In the periods involved the countries having important roles in EU such as Germany,England,France and Italy were quitely in back rows. Also when the avarages are taken into consideration, EU countries avarages are 3.55 in the periods of 1970 and 1985,4,23 in the periods of 1986 and 2001 and 3.89 in the periods of 1970 and 2001. Turkey,which is in the developing countries category and the arguments about EU membership has increased recently, was in the last place in all three periods.However,when the figure in Appendix-2 is observed,we can an increase trend in globalization index of Turkey since 1996 when Customs Union happened. This means that accession of Customs Union affected the competitiveness of Turkey positively. The changing of index values indicated on Figure-1 in terms of periods are as in Figure 2. Figure 2: Change of Index Values In Terms of Periods (%) According to Figure-2 the changing rate avarages of the periods of 1980 - 2000 and 2001 2010 is 0.99 in EU countries and this means that globalization index of EU countries increased in the rate of %99 in the periods involved. When the change in terms of periods in globalization index for Turkey is observed, it was found remarkable increases.The involved change rate was 1.72 between 1980-2000 and 2001-2010 periods.This means that globalization index of Turkey has increased in the rate of %172 form 1980 to 2010.These increase rates are above the avarages of both EU and EU countries and they indicate that competitiveness of Turkey has remarkable increased in time. 4. GENERAL EVALUATION AND RECOMMENDATIONS Competativeness of Turkey with EU countries was comperatively analyzed via globalization index developed by A.T.Kearney Consulting Company in this study as the periods of 1980 and 2010 are considered. 135 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Periodical avarages of index values in the period of 1980-2000 and 2001-2010 are taken by the globalization index. As a result, it is observed that Denmark is the first country in both periods. Sweden is the second in both periods,too. Considering the periods of 1980 and 2000 Luxemburg,Holland and Belgium follow Denmark ve Sweden in turn. Turkey,which is in the developing countries category and the arguments about EU membership has increased recently, was in the last place in all three periods. However,when the figure in Appendix-2 is observed,we can an increase trend in globalization index of Turkey since 1996 when Customs Union happened. This means that accession of Customs Union affected the competitiveness of Turkey positively. When we observe the changing rate avarages of the periods of 1980 - 2000 and 2001 - 2010 is 0.99 in EU countries and this means that globalization index of EU countries increased in the rate of %99 in the periods involved. When the change in terms of periods in globalization index for Turkey is observed, it was found remarkable increases.The involved change rate was 1.72 between 1980-2000 and 2001-2010 periods.This means that globalization index of Turkey has increased in the rate of %172 form 1980 to 2010.These increase rates are above the avarages of both EU and EU countries and they indicate that competitiveness of Turkey has remarkable increased in time. Çoban and Çoban (2004)’s studies contains the periods of 1970 and 2000 and our study contains the periods of 1980 and 2010.When Çoban and Çoban (2004)’s study and ours are evaluated together, it can be said that competitiveness of Turkey has remarkably increased in the periods used in the analysis and the accession in EU would affect this process positively as the experiences of the countries considered. Accoriding to the results of both studies, we can say that Turkey which has a young and active population is in a good position in terms of international competitiveness and follow right policies in its foreign trade and it increases its competitiveness every year The only recommendation can be focusing on the production and export of the capital-intensive products and products with high foreign trade incomes in the increasing competitiveness. REFERENCES Altay, B. and Gürpınar, K. (2008) “Revealed Comperative Advantages and Some Competitiveness Indices: A Practice on Turkish Furniture Industry”, Afyon Kocatepe University, İ.İ.B.F. Magazine, X(5), ss. 257-274. Kesbiç, C.Y., Baldemir, E. and Doğan, S. (2005) “Measurement of Competitiveness and its Importance: An Analysis for Turkish Agricultural Sector”, 1-20, http://www.ekonometridernegi.org/bildiriler/o10s3.pdf, (09.04.2012). Kibritçioğlu A. (1996) “A Conceptual Approach to International Competitiveness”, MPM, Productivity Magazine , 96(3), ss. 109-122. 136 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Wziatek-Kubiak, A. (2003) “Critical Synthesis, Review of the Main Findings, Methodologies and Current Thought on Competitiveness of Accession Countries.Mapping of Competence”, Center for Socail and Economic Research, http://www.case.com.pl, (30.03.2012). Yapraklı, S. (2011) “Makroeconomic Factors Affecting International Competitiveness : A Practice on Turkish Production Industry”, Selçuk University İİBF. Social ve Economic Researces Magazine, Vol.16, Num..22., pages.-373-403. Kazgan, G (1988), Openness Growth in Economy, 2. Press, Altın Kitaplar, İstanbul. Çoban, O. and Çoban, S. (2004) “The Measurement of Competitiveness of Turkey by Globalization İndex: A Comparison with EU Countries, 1970-2001”, Kırgızistan-Türkiye Manas University Social Sciences Magazine, 10,163-174. The Effect Of Financial Development On Economic Growth: Panel Data Analysis Mehmet Mercan1, İsmet Göçer2, Osman Peker2, Şahin Bulut2 1Hakkari University, FEAS, Department of Economy, 2 Adnan Menderes University, FEAS, Department of Economy E –mials: mercan48@gmail.com,ismetgocer@gmail.com, ottopeker@gmail.com, sbulut@adu.edu.tr Abstract In this study, the effect of financial development on economic growth was searched for the most rapidly developing countries(emerging markets)(Brazil,Russia,India,China and Turkey,BRIC-T) via panel data analysis by using the annual data of the period from 1989 to 2010. Foreign direct investments and trade openness which were thought to have effects on the growth were included in the analysis.According to empirical evidence derived from the study made with panel data analysis it was found that the effect of financial development on economic growth was positive and statistically significant in line with theoretical expectations.The evidence thateven foreign direct investments and openness contributed to the growth positively was also found. Keywords:Financial Development, Economic Growth, BRIC-T, Foreign Direct Investment, Trade Openness. Jel Codes: E49, F19, G29 1.INTRODUCTION An increase in financial instruments and becoming of these instruments more commonly available in a country is defined as a financial development.In other words, financial growth 137 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1320 Title A name given to the resource Measurement Of The Competitiveness Of Turkey : Eu Countries, 1980-2010 Period Comparison Author Author Sevgi , Sezer Abstract A summary of the resource. Today, in the new world order caused by economic glabalization, technologic and political changes in world economy result in changes in the competitiveness of the countries. Everyday, countries intensify their effort to gain, develop and protect their power to compete with other countries. Today, even the most developed countries are trying to strengthen their competitiveness in order to enlarge their share in the world economy. Turkey desires to increase its competitiveness in all sectors in order to rise the welfare level of its people and to speed up its economic growth. Turkey endeavors to increase its competitiveness against EU, who is one of the most important economic partners of Turkey, in all sectors. In this study, the period of 1970-2011 to measure the competitiveness of Turkey towards the EU countries and aims to achieve predictions for the future, and the watermark. Keywords : Competitiveness, Turkey, EU, International Trade, JEL Classification: F12, F14, F15 Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),HB Economic Theory,HG Finance,HJ Public Finance https://omeka.ibu.edu.ba/files/original/3669d0bc42754bc5d5fe5a9500c4dd96.pdf 9fe74df41c2d912c5be1af160c3d3b6d PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The Export Exceptional Application In Means Of Value Added Tax: The Example Of Antalya Serpil Ağcakaya1, Hidayet Şal2 1 Public Accountants and Financial Advisers for Antalya Room 1 In order to save space, the results from the panel unit root tests are not reported here, but available upon request. Abstract Purpose of this study is constituted by the exceptional VAT applied in export activities and the lineal and rudiments related to the rejection mechanism process. The exception included into this study, the one concerned with the exception are initially those real and legal persons involved in export activities in domestic borders and abroad, secondly the accountants of these persons, Public Accountant Members and finally the public closely related to the subject. Therefore; Value Added. Tax (VAT) is of great importance in means of tax collection in the Turkish Tax Structure. The 11th and 12th articles within the relative Law subjecting to the “export exceptions” and the 32nd article subjecting the discount applied to the process related to the exceptions are of great importance within the scope of the VAT. In the final division of the study there is a survey applied to the companies that realize export in Antalya in order to gain general information about the companies and the issues faced related to the reject mechanism of VAT that rise from the export realized by these companies. In general; it is noticed that most of the exporting companies in Antalya constitute of Small and Medium Size Enterprises and that they are generally complaining about the mass of official procedures and about the processes realized very slow. Keywords: Export Realized in Antalya, The Application of Exceptions in Export, Value Added Tax, Export Survey 1.INTRODUCTION Limitations in the commercial exchange of goods and services are disappeared with commerce agreements between countries created commerce and economic system that associations, and labor, customer, and capital are circulated in worldwide were settled. Dynamics such as the political changes all over the world, raising gap between rich countries and poor countries triggered international commerce. Being the world market such a large and its accessibility directed countries and companies to sell products that are not consumed in internal market to foreign market. The reason of that the new world pattern countries drag competition based on export is to expand bracket per country as an element of international development level. The purpose of this research is to examine export exemption and refund implementations since 1985 about refunding VAT to the exporter for goods and services that will export. VAT export exceptions, analysis of our country and the world export will be discussed, then, 201 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo a survey about refunding, implemented to exporters in Antalya, arising from the general export status and exceptions in export VAT will be involved. 2.IMPORTANCE OF VAT IN TURKISH TAX SYSTEM There have been many definitions of the tax until today. Tax, as a word, means “Impot” in France, and mainly is a Turkish term. It means generally gifted, disinterested given value. However, they are values as participation shares to public spending given by taxpayers to the government (SAYAR; Nihad Public Finance - Public Expenditure and Income Principles I-II, Sermet Printing House, Istanbul, 1970, pg.77) in financial meaning. Taxis defined with money today although, in financial meaning, it is actually the meaning of material values paid with money and goods. VAT, known as sales tax in tax system, is an impersonal, multi-stage, general turnover tax that grasps of every phase by the time that every stage of the production-consumption and import chain reach the final customer, received from the sale of the goods, and based on the increase in value by allow tax cuts. According to first item of TAX legislation numbered 3065, delivery of goods and services fulfillments in the framework of commercial, industrial, agricultural activities and independent business activities in Turkey are subjected to be implemented under all kinds of imports of goods and services, and other proceedings. As follows, the sum of VAT shown in documents are deducted from the sum of VAT shown in documents like bill etc. that are issued by that firm due to good sales or service fulfillment during the same period, because of goods and services bought by a firm with documents like bill etc. from another firms during the taxation period. Affirmative spread between these will be paid until the evening of 26th of the following month by declared to relevant tax authority until the evening of 24th of the following month. Negative spread between these will be transferred to the next period and the sum of VAT shown in documents like bill etc. that are issued by that firm due to goods or services during the taxation period will be added on the memorandum in this period. The essence of VAT is implemented in every stages from production or importation to consumption of goods and services, that tax value added in each stage. (YILDIRIM; Muhsin, BAĞRIAÇIK; Atila, Implemented VAT in Foreign Commerce Operations and Accounting , Science and Technology Publishing House, İstanbul 2000, page:1). In our country, principle adopted for international circulation of goods and services is “arrival country” principle. In other words, it is essential that Turkey is taxed by the countries where international movement of goods and services originating from Turkey arrived (consumed), is not taxed by countries where they emanate (produced). The two main methods, mainly taxation, are implemented in the Turkish Tax System. First of them is direct taxation group subjected under the name of income during the investigation of income. Second is indirect taxation group subjected under the name of tax conditions during spending income. (Essentials of refunding and VAT in import, İGEME – İSO, Joint Publication, İstanbul 2010, page:1). The biggest factor crowning The VAT, as an indirect tax, is the mechanism of reduction feature. The final customer, not the taxpayers who law is not mentioned as, undertake tax burden of goods or services by means of this reduction system. The cumulative tax receipt and the additional tax burden on goods and service will be prevented. 202 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 3.EXPORT EXCEPTION IN VAT It is necessary requirement that goods and services relating to export don’t burden VAT. On the other hand, competitive chance in international markets of these goods and services will be reduced. (MAÇ; Mehmet, VAT Implementation Electronic Book, 11th item, page: 3). Countries tent to sell goods and service to the abroad. In order to ease and increase doing this, they prepare essential substructure. Exportation are exempted in our country like all the countries where VAT is implemented. About exception of exportation, with the 11th item of VAT, exportation transactions will be subjected to a full exemption; in following 12th item, transactions which would meet the conditions will be exported. In the following 32th item, it is provisioned that taxpayers will offsetting VAT that they paid in used certificates from VAT counted (payable), but if this counted VAT is less than deductible VAT, VAT that we couldn’t deduct will be refunded to taxpayer within the framework conditions determined by the Ministry of Finance. Therefore, goods and services subjected to the exportation will disburden of VAT and be vested in the final customer. Exportation is exempted in countries where VAT is implemented. In our country, parallel with EU mandates, some principles are adopted during the harmonization process of common tax system in the unity. One of them is a destination principle (taxation in the country of destination), adopted by every country where VAT is implemented, goods and services are subjected to VAT in the countries where they are consumed and used. Importation of every goods and service is taxed in Turkey when exportation of every goods and services that will consumed in the abroad is extended. Therefore, competitiveness in international markets for goods and services can be increased and it is prevented that taxpayers and administration do the same thing twice by solving the double taxing problem. VAT refund system, refunding of burdens in goods production and procuration, was an important to international competitive and finance of exporters. Reason of this is that VAT rates differ between countries so that exportation are extended for VAT is based on this principle. According to destination principle, VAT burden on goods that were bought by tourists from Turkey to their countries and will be consumed in their countries should be vanished. Because, goods that are bought in such a way in Turkey, and received to abroad should be appraised as exportations, and this way in literature as a term is named as “retail exportation”(ÜNALAN;Sedat,http://www.yaklasim.com/mevzuat/dergi/makaleler/199508588 .htm). Parallel with the international implementation, in our country, (http://www.gib.gov.tr/index.php?id=1028);       Refunding of VAT that was paid to exported goods. (VAT , 32th ) Making arrangement to provide exporter buy goods without paying VAT(VAT, 11th/1) Not computing VAT in refunding relating to exportation (VAT, 11th / 1-a) With them, exempting exported goods from VAT completely, that means, provisions providing exceptional implementation are involved in VAT. Therefore, goods and services exempted from VAT will be subjected to VAT in arrival country. On the other hand, according to 11th /11-c item of VAT, It is provided in some conditions that exporter can get goods without paying VAT, and get rid of having deal with tax refunding. It is enabled that importer can get VAT that he couldn’t get from exporter from tax office, and get rid of finance burden by means of billing with VAT and showing this in his memorandum, and postponing VAT debts with interest free, in fact, offsetting to 203 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo  the other tax debts or in cash this money if he does not pay the debt or the money is less than probation. (http://www.divandenetim.com.tr/Makaleler/Details.aspx?MakId=69f68255-0afb4ef4-9564-eb490b78aa1). 4.EXPORTATION ANALYSES IN OUR COUNTRY Sectors of commodities that are subjected to foreign-trade; agriculture, industry, and mining. In 2011, the sum of exportation in Turkey have reached 134.571.338 Thousands of USD , the maximum exportation is in 111.537.870 Thousands of USD in industry sector, second is 17.887.224 Thousands of USD in agriculture sector, and the last is 3.876.383 Thousands of USD in mining sector. (http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html). The maximum contribution to being the maximum exportation sector of Industry is industry products. In this subtitle, automotive industry has 15,16% of exportation in our country. (http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html). All sector figures that we get is comprised of 13 Exporter Associations General Secretaries and 61 Exporter Associations in General Secretariats. Each General Secretariat has different business segment; and it has total 24 different business segments. Exporter Associations which its members are exporters service as institutions connected with Turkish Republic Prime Ministry Undersecretariat of Foreign Trade. According to information in 2011, association that has maximum exportation in Exporter Unions is Istanbul Mine and Metal Exporters' Association with 37.711.868 Thousands of USD that has 1/3 of the whole exportation, and association that has minimum exportation is Antalya Exporters Association with 1.073.591 thousands of USD and 0.8% contribution and it is the last of the list.(http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html). According to information about geographic area in 2011, we exported mostly to Europe. This found seems to be on the basis of the countries we export mostly. As follows, the first four countries that we export mostly are the countries that have the largest economy of Europe. We export mostly to Germany with 13.882.788 thousands of USD, 10.41%, and respectively UK, Italy and France. At the sum, Turkish products are exported to 229 different countries, pieces of land not declaring independence, or island communities.(http://www.tim.org.tr/tr/ihracatihracat-rakamlari-tablolar.html). Any other numerical information that should not be overlooked is increase variety of sector and country in exportation. This increase is very important to exhibit stable export performance with decreasing problems that may be in external demands. When looking at contribution of the first ten exported sectors, there is an increasing variety of products. In fact; contribution of the first ten sectors of 66 sub sectors in the exportation is 73.8% in 1996, but it is 65.6% in 2011. In addition, the another method is to look at equivalent sector number in order to observe change in sectoral variety. Equivalent sector number gives the number of the main sectors with equivalent contribution to the whole exportation by excluding unimportant sectors with minor contribution to the exportation. Equivalent sector number is 11 in 2000, but it is 18 in 2011. (http://www.tuik.gov.tr/Start.do). After the 2001 crisis, there was reduction in equivalent sector number, and after 2008 global crisis, there was increase in variety of our exportation. (ÖZLALE; Ümit, CUNEDİOĞLU; H. Ekrem, Turket Exportation Performance 2: Variety of the basis of sector, Competitiveness and Adaptation, Economic Policy Research Foundation of Turkey (TEPAV), Ankara 2011). 204 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 5.SAMPLE OF ANTALYA CITY It can be understood that Antalya is not only a tourism city when information in Table 1 is examined. In addition to tourism, there are mainly fruit, vegetable and cut flower crops; industry products mainly cement and iron; mining. To sum up, in addition to city center and tourism, agriculture and industry was also developed. TABLE-1: Exportation in Antalya City on the Basis of Sectors (2011) SECTOR EXPORTATION (USD) Wood and Forest Products 77.264.878,18 Cement and Soil Products 15.461.467,49 Valuable Mine and Jewelry 9.311.771,28 Iron and Steel Products 18.225.319,94 Ferrous and Non-Ferrous Metals 19.671.854,44 Leather and Leather Products 23.887.470,28 Other Industrial Products 2.933.431,84 Electricity – Electronics 8.806.940,64 Hazelnut and Products 18.255,59 Ship and Yacht 2.808.782,75 Carpet 242.045,68 Clothing and Apparel 18.577.734,26 Cereals, Pulses, Oil Seeds and Products 21.697.295,84 Chemicals and Chemical Products 88.393.127,25 Dried Fruits and Products 312.435,76 Mining and Metals 154.697.026,55 Machinery and Parts 25.303.093,17 Fruit and Vegetable Products 22.475.160,48 Fisheries and Livestock Products 12.095.172,50 Ornamental Plants and Products 31.501.890,84 Automotive Parts and Supply Industry 7.254.041,52 205 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Textile and Raw Materials 43.977.145,17 Fresh Fruits and Vegetables 403.389.262,78 Olive and Olive Oil 444.394,38 TOTAL EXPORTS IN ANTALYA 1.008.749.998,61 SOURCE: http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html According to information in 2011, total exportation is 133.301.459.479,77 USD. Istanbul has the maximum exportation with 59.048.557 thousands of USD in the basis of the cities, and respectively Bursa and Kocaeli. Antalya, area where research was made at the end of the survey, has 1.008.749 Thousands of USD and it is 16th city in exportation. (http://www.aib.org.tr/html/). 5.1.SURVEY The purpose of this survey is to evaluate exportations and problems in duration of exportation in Antalya that contributed to exportation in our country by operating at the large area from the mining products to service exportation; agricultural products to industry. During the study, the main questions of sought answers are towards the intended targets. • What are the qualifications who carry out export activities? • What are the characteristics of firms that carry out export activities? • What do firms care except the financial income when firms export cares what? • What problems are seen frequently in the process of export? • What obstacles firms encounter the collection of export exemption arising from the VAT refund? • What aspects of Antalya are the advantages and disadvantages for export? In order to answer these questions, this survey was prepared and exportations in Antalya were tried to examine. 34 questions were directed to the exporters. This survey was sent to the 2.083 subjects (universe) via electronic message and 115 of them turned back (sample). Interpretation was prepared from these information to general. These participants were not chosen random, and it was tried to reach all the exportation firms. (simple random sampling) Here, it is wanted to help to get electronic mail of firms from professional chambers and associations. It should not be underestimated that attendance of exportation firms’ owners, their shareholders or employees is 5.52%. Time period that survey was done is the period when implementation of Some of the Restructuring of the Public Debt, and Social Insurance and the other General Health Insurance Law on Amendments to Some Laws and Decree Law. When this arrangement that a lot of companies benefit from is considered to make workload difficult, it can be said that this rate is too much and it is enough to induct. 5.1.1.SURVEY RESULTS Increase in exportation in our country since integrating European Customs Union in 1996 affected positively exportation in Antalya. Total exportation was increased 315% in the last 206 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 10 years, and exportation in Antalya was increased 706% so it gained acceleration 2 times higher than total exportation in the country. TABLE-2: Last 10 Year Analysis of Antalya and Turkey Exportations (Million USD) YEARS 2002 2 2003 2 2004 2 2005 2 2006 2 2007 6.059 3 7.252 4 3.167 6 3.476 7 5.534 8 1 1 1 1 1 07.271 32.027 02.135 13.682 30.769 60 1 22 2 56 2 89 3 39 4 48 TURKEY ANTALYA 2 2008 6 90 2 2009 8 13 2 2010 8 .130 2 2011 1 .009 2 1 SOURCE: Turkey Exporters Assembly (www.tim.org.tr) As the table suggests; hypothesis of “A couple of exportation enterprise in Antalya are the special exporters in first Mediterranean Sea, then Turkey, and then World in the immediate future by getting rid of structural problems; or with human capital, organizational capital, external capital, and exportation performances.” is realistic. As the same, being 500 billions of USD of our total exportation of TİM in 2023 is not a dream. 6.RESULT AND EVALUATION These findings are gotten by comparing 34 questions in survey to exportation firms with each other.Because 66% of attendants in survey says that 500 billions of USD goal is difficult reach under these current conditions, entrepreneur to export the administrative authority should be encouraged like free of charge in accommodation. In survey, being 54% of rate of firm without gadgets in foreign language is because of that 54% of them is comprised from enterprises that like KOBİ (Small and Medium Sized Enterprises) enterprises providing interim good to large companies rather than exporting their own brand. Another consequential result is 59% of real and legal persons dealing with exportations in Antalya are not interested in the relating activities. In this case, firms can’t know developments relating to their fields and Ar-Ge (R&D), and if they are going to behave like that, unavoidable results will appear day after day. However, attending enterprises with their own sectors and activities related to exportation will affect positively in a city with Expo exhibition and convention area. In the survey results, enterprises with exportation activities are mostly KOBİs. A lot of KOBİs begin to export because they emulate the other KOBİs or the foreign customer wants to goods from them. In this case, KOBİs are not completely related to scientifical facts of exportation. Most of KOBİs don’t know their rivals, how much rivals they have, whether they have any rival or not. In the results of the survey, 60% of attendants complain about plenty of bureaucratic processes and its loginess in refunding of VAT. In order to solve this problem, number of physical controls should be decreased in the custom gates, information technologies should be benefited more, number of qualified servant should be increased and recommended that they should work more efficiently. Encouragement implementations like encouragement models in developed countries should be insurance, guarantee, Ar-Ge, quality control and credit instead of financial encouragements 207 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo because directly given government supports make exporters lazy. However, encouragements integrated to the various stages of exportation may direct them to new pursuits. It is recommended that certificate system carried out by the authorities of EU countries is going to be on the electronic system after 2017(TİM, December Europe Agenda, 2010, page:18). Therefore, it is expected that decreasing bureaucracy that exporters always complain and saving time and labor. As a result, exportation enterprises in Antalya are enterprises that are not professional, and can’t stand on its own legs; but have potential for the future. BİBLİOGRAPHY İGEME Essentials of refunding and VAT in import– İSO, Joint Publication, İstanbul 2010, page:1 MAÇ; Mehmet, VAT Implementation Electronic Book, 11th item, page: 3 ÖZLALE; Ümit, CUNEDİOĞLU; H. Ekrem, Turket Exportation Performance 2: Variety of the basis of sector, Competitiveness and Adaptation, Economic Policy Research Foundation of Turkey (TEPAV), Ankara 2011 SAYAR; Nihad Public Finance - Public Expenditure and Income Principles I-II, Sermet Printing House, Istanbul, 1970, pg.77 TİM, December Europe Agenda, 2010, page:18 ÜNALAN Sedat, http://www.yaklasim.com/mevzuat/dergi/makaleler/199508588.htm YILDIRIM; Muhsin, BAĞRIAÇIK; Atila, Implemented VAT in Foreign Commerce Operations and Accounting , Science and Technology Publishing House, İstanbul 2000, page:1 http://www.gib.gov.tr/index.php?id=1028 http://www.divandenetim.com.tr/Makaleler/Details.aspx?MakId=69f68255-0afb-4ef4-9564eb490b78aa1 http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html http://www.tuik.gov.tr/Start.do http://www.tim.org.tr/tr/ihracat-ihracat-rakamlari-tablolar.html http://www.aib.org.tr/html/ 208 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1296 Title A name given to the resource The Export Exceptional Application In Means Of Value Added Tax: The Example Of Antalya Author Author Serpil Ağcakaya, Ağcakaya Abstract A summary of the resource. Purpose of this study is constituted by the exceptional VAT applied in export activities and the lineal and rudiments related to the rejection mechanism process. The exception included into this study, the one concerned with the exception are initially those real and legal persons involved in export activities in domestic borders and abroad, secondly the accountants of these persons, Public Accountant Members and finally the public closely related to the subject. Therefore; Value Added. Tax (VAT) is of great importance in means of tax collection in the Turkish Tax Structure. The 11th and 12th articles within the relative Law subjecting to the “export exceptions” and the 32nd article subjecting the discount applied to the process related to the exceptions are of great importance within the scope of the VAT. In the final division of the study there is a survey applied to the companies that realize export in Antalya in order to gain general information about the companies and the issues faced related to the reject mechanism of VAT that rise from the export realized by these companies. In general; it is noticed that most of the exporting companies in Antalya constitute of Small and Medium Size Enterprises and that they are generally complaining about the mass of official procedures and about the processes realized very slow. Keywords: Export Realized in Antalya, The Application of Exceptions in Export, Value Added Tax, Export Survey Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),HB Economic Theory,HG Finance,HJ Public Finance https://omeka.ibu.edu.ba/files/original/642c5034218a32f1bdaa92876dc8353c.pdf c600e455e56ab1cda630cb1bda03f835 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Frazelle E. (2002) Supply Chain Strategy: The Logistics of Supply Chain Management, McGraw-Hill, New York. Kleindorfer, P.R., Singhal, K. and Van Wassenhove, L.N. (2005) Sustainable operations management, Production and Operations Management, 14(4), 482–492. Li, G., Yamaguchi D. and Nagai M. (2007) A grey-based decision-making approach to the supplier selection problem, Mathematical and Computer Modeling, 46, 573-571. Linton, J.D., Klassen, R. and Jayaraman, V. (2007) Sustainable supply chains: an introduction, Journal of Operations Management, 25 (6), 1075-1082. Sharma, R.R.K., and Sharma, K. D. (2000) A new dual based procedure for the transportation problem, European Journal of Operational Research, 122 (3), 611-624. Sharma, R.R.K., and Berry, V. (2007) Developing new formulations and relaxations of single stage capacitated warehouse location problem: Empirical investigation for assessing relative strengths and computational effort, European Journal of Operational Research, 177 (2), 803-812. Tan, K.S., Ahmed, M.D. and Sundaram, D. (2010) Sustainable enterprise modeling and simulation in a warehousing context, Business Process Management Journal, 16 (5), 871-886. Vlachopoulou, M., Silleos, G., and Manthou, V. (2001) Geographic information systems in warehouse site selection decisions, International Journal of Production Economics, 71 (1), 205-212. The Role Of Internal Auditing In Sustainable Development And Corporate Social Reporting Serpil Senal, Gaye Atilla, Burcu Aslantaş Ateş Süleyman Demirel University, Isparta, Turkey E-mails:serduz@mynet.com, burcuatesaslantas@msn.com, gaisan@hotmail.com Abstract Sustainability means a lot more than just the economic, environmental, and social challenges an organization faces in its everyday and future operations: it means the ethics in these operations, touching on all the lives of those in the organization, its stakeholders, and the planet. The objectives of all sustainable development programs must be measured, and the 390 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo results are to be reported in and outside the organization. Stakeholders and society need to be assured independently in that such measures are recorded accurately and in timely fashion before being reported. There are opportunities for internal auditing to contribute to its independent and objective assurance services as an auditor as well as a consultant and teacher. Such a contribution can take best-practice internal auditing to a high level of added value. The internal auditor is a vital conduit to the creation of trust. The internal auditor contributes to a number of corporate social reporting (CSR) and sustainability issues by keeping management updated on the aspects of operational and compliance issues, which is part of their core function, as well as brand management audits and through participation in the stakeholder dialogue process. Furthermore, the increasing importance of CSR and sustainability and its impact on risk management bring additional challenges involving the control environment, including the provision and installation of effective management and reporting systems, which will provide clarity and transparency, and therefore trust. The internal auditor has an integral role in determining the materiality of the content of the CSR and sustainability report. This is a responsibility that can only increase with the burgeoning of CSR and sustainability reports, both in volume and size of content. Today, internal audit function that is the most important factor in creating sustainable value to improve the value of the company and firm performance is important to correct implementation and to be sustainable. Therefore, enterprises should assign enough importance to internal auditing and should pay attention to create a sustainable audit system. The aim of this study is to investigate the system of sustainable internal audit which is the essential element for sustainable development and corporate social reporting. Keywords: Corporate Social Reporting, Internal Auditing, Sustainable Development, Corporate Social Responsibility, Sustainable Management Systems. 1.INTRODUCTION Sustainable development process drawing attention of both public sector and private sector for decades have brought forward the concept of corporate sustainability. Particularly the belief that the sustainable development process cannot be achieved without the support of the entities has necessitated the consideration of sustainability process in the entities. In this regard, sustainable policy and strategies have been developed via sustainable management systems. Variation of management policies and strategies has led to variation in the risk areas that the entity will come across during its activities. Relevant variation have also created differences in the roles and responsibilities of internal auditing that supports (COSO, 2006) the designation of policies, procedures and strategies by the management and gives assistance to the management, board of directors and audit committee responsible for the operation of this 391 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo process with respect to review, assessment, reporting and increasing the effectiveness and adequacy of corporate risk management processes. In this study, the role and responsibilities of internal audit in corporate sustainability have been reviewed. In this perspective, particularly internal auditing and current structure of internal auditing has been reviewed and then new roles and responsibilities of internal auditing in the corporate sustainability have been searched. 2.Internal Auditing Internal auditing is an independent and objective activity of assurance and consulting aimed to develop the activities of an entity and add value to these activities (D. Pehlivanlı, 2010, 7). The purpose of internal auditing is to remedy each process to mitigate risks in the entity and increase operating income (M.A. Yousuf, 2010). Internal auditing is aimed to give assistance to the management, board of directors and audit committee in reviewing, assessing, reporting and increasing the effectiveness and adequacy of corporate risk management processes (COSO, 2006). A fair internal auditing process must be relevant to both management and application performance of the entity and auditing financial and operational risks of the entity. For this reason, internal auditing is an important instrument of the firm in maintaining its operations in a successful fashion. What is important is to use this instrument as required and in an efficient manner so that the results are reflected on the activities of the entity (G.Aras,2012,2). According to the Standard 2130 of the Institute of Internal Auditors (IIA), internal audit contributes to the progress of the entities in following dimensions (The Standard 2130 of IIA): _ Designation of organizational values and objectives and communication of these objectives and values to staff, _ Supervision of whether the objectives are achieved, _ Maintenance of accountability, _ Protection of organizational values. Reasons necessitating the existence of internal auditing can be enumerated as follows (D. Pehlivanlı, 2010, 19). _ Responsibility and accountability: Obligatory transfer of authority and responsibility due to the growth of enterprise; the need to search the effectiveness of the staff and the compliance of senior management with policies, 392 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo _ Agency theory: The need to employ salaried executives as a result of professionalism and growth of the entities and to determine to what extent these executives fulfill their responsibilities, _ Consulting and assistance to the management: The objective of internal auditing is not only to discover the errors and deceits but also to provide consulting in areas where the entity management needs advice. _ Savings need: Today, since costs are minimized in every field in order to survive intensive competition conditions, internal auditing units also help in finding areas to maintain savings for entities. _ Need to oppose fraudulent transactions: Internal audit is responsible for discovering fraudulent acts of entity owners, executives or staff. Internal audit also has roles and responsibilities for the corporate management which is the assurance of sustainability and a process assisting the entity in working efficiently, drawing human capital and financial capital and earning profits for all shareholders by balancing their interests (M. Ertuğrul, M. Sarıkaya, A.A. Özdemir, M. Kılıç, S. Yılmaz, 2009, 9) to operate efficiently. Within this framework, risk management, control and corporate management processes as well as independent and unbiased assurance and consulting activities of the entities and corporations are also under the responsibility of internal auditing. Making significant contributions to the establishment of administrative accountability process in entities, internal auditing creates added value for the entities with its opinions and recommendations about appropriate performance of the activities as well as the performance of appropriate activities (A.K. Uzun, 2012). 3. Corporate Sustainability Sustainable development is the process of preventing waste of resources and directing investments, technological innovations and industrial improvements in order to meet the needs and requests of persons today and in future (Brundland Commission, 1987). Everincreasing roles of the entities in society have resulted in the consideration of sustainable development concept more in business environment. As companies represent the productive sources of the economy today, it is accepted that the society cannot achieve sustainable development without the support of the companies. Therefore, private sector companies must work actively to create economic values and to mitigate environmental and social problems emerging from their activities as well as producing goods and services increasing living standards (M. Sarıkaya, F.Z. Kara, 2007, 225). This situation introduced the concept of corporate sustainability. Corporate sustainability is to satisfy the needs of direct and indirect shareholders of an entity without making concessions from the facilities in order to meet the requirements of future shareholders (M. Ertuğrul, M. Sarıkaya, A.A. Özdemir, M. Kılıç, S. Yılmaz, 2009, 9). 393 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 4. Role of Internal Audit in Corporate Sustainability Sustainability with environmental, social an economical dimensions necessitated the formation of consumer behaviors and other market dynamics within the framework of sustainability and designation of a sustainable management system by the companies. For this reason, risks and opportunities to emerge with respect to this process have also been inserted among the priorities that the companies must take into consideration (IMKB, 2011, 4-6). New function of the internal auditing is to define and understand the risks and opportunities created by the sustainability process as well as to determine how these opportunities and risks will affect the entity; to assess and report sustainability indicators and results of climate changes.( www.deloitte.com/.../Role%20of%20Int%2). Sustainable development has a very strong link with ethics. Companies must gain the trust of others not only for the financial resources, but also for all resources used in the organization in order to create value. Trust can be established only with transparency. In order to render the risks of company founders or management consistent and balanced, to supervise that the company comprehends the business field and competition conditions well and takes balanced decisions and to ensure sustainability of the company, internal audit assessments must be made in a prudential, fair and value increasing manner in line with ethical principles (http://www.deloitte.com/assets/Dcom-Turkey/Local%20Assets/Documents/turkeytr_fbs_kurumsallasma_051110.pdf). Corporate sustainability necessitated the designation of sustainable management systems. The advantage of the relevant management system is that the system is an auditable structure covering economic, environmental and social assumptions with a systematic, transparent, consistent and reliable understanding manner (H.Niveuwlands, 2006, 37). Internal audit is responsible for providing advisory services in this field with the senior management and must follow up the entire process related to sustainability in the organization (H.Niveuwlands, 2006, 49-66). Sustainable management process is consisted of (H.Niveuwlands, 2006, 37): _ Determination of sustainable policies and strategies, _ Information risk management and planning, _ Improvement and application, _ Control and correction, _ Management review and continuous improvement. Objective Traditional Management Understanding Sustainable Management Understanding Economic Growth and profitability Sustainability and standard of living Welfare of the shareholders Welfare of the stakeholders Products 394 Design based on function, style and price Design appropriate to the environment �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Environment Operating Functions Single use package product Packaging friendly to the environment Dominance on the environment In harmony with nature Air pollution and wastes are accepted as exteriority. Elimination and management of air pollution and wastes Financing for profit maximization in short term Financing for sustainable growth in long term Accounting for traditional costs Accounting focused on environmental costs Human resources management for labor force effectiveness Performance Measure Financial results Human resources management aimed to make the business meaningful and protect security and health in the work place Financial, economic, social and environmental results Figure 1: Differences in Management Understanding (N. Tökgöz, S. Önce, 2009, 253). As it is obvious from Figure 1, first step of sustainable management system is to issue sustainable policies. Internal auditing must review sustainable policies determined and determination process of these policies on a periodical basis. On the other hand, it is also responsible for reviewing whether sustainable policies are in compliance with strategic plans and other organizational policies. Furthermore, internal auditing must monitor and search all relevant laws, regulations, protocols and industrial standards (H.Niveuwlands, 2006, 49-66). For the sustainable management process to reach its objectives and targets, job descriptions of the staff should be made appropriately. Duties, roles and responsibilities of the staff must be clearly defined and it must be ensured that the staff has access to necessary sources in order to fulfill their duties and responsibilities. The role of internal auditing at this stage is to determine whether the staff appointed to the relevant duty is appropriate to the related job description. In this regard, internal audit may resort to personnel files as well as survey application. Another step of sustainable management process is risk management. Internal auditing assumes a key role in this field. Internal auditor must develop a risk management system covering sustainable perspective. In this process, internal auditor must give assistance to the management for improvement, consideration and identification of risk management methodologies by taking over a consultant’s role and collect evidence substantiating whether risk management process has achieved its objectives (H.Niveuwlands, 2006, 49-66). Corporate scandals unveiled in recent years, higher levels of information and awareness of investors, environmental, ethical and social performances of the enterprises which have become more important and sustainable development process have created differentiations in the role of internal auditing. Particularly the fact that traditional internal auditing does not represent risks related to sustainability process has been one of the essential factors affecting the role of internal auditing in the enterprise. ( http://www.cipfa.org.). 395 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The risks which sustainable management system shall be exposed to may refer to environmental, health and security risks in addition to the risks which each enterprise may be exposed to. Nevertheless (H.Niveuwlands, 2006, 49-66), _ Organizational reporting structure, _ The possibility of causing environmental losses or fines, _ The possibility of causing injuries and deaths, _ The possibility of encountering adverse propaganda, _ Loss of reputation or image can also be described as the risk areas that the enterprises may come across in this process. From this perspective, International Professional Practices Framework (IPPF) Issued by International Institute of Auditors (IIA) enlists the risks related to the sustainability process (http://www.theia.org). 1. Strategic risk: Enterprises may go through changes in areas such as market placement, consumer preferences, strategic investments (such as renewable energy) and stakeholder communications along with sustainability and climate change. Therefore, senior management or board of directors of the enterprise must determine how they can make use of these changes in order to derive competition advantages. For example, manufacturing environment sensitive products (green products). 2. Compliance risk: Together with climate changes and sustainable development, regulations in many areas such as national, international and regional areas have become a current issue. The biggest risk in this field is related to the measurement of the results concerning regulations. The fact that the applications are in different fields which are health, security, human rights, labor acts, anti-bribery and environmental; and both their results and measurements of these results show variance are among the key risks that the enterprises experience. For instance, while environmental risks have direct impacts such as emission costs, they have also indirect impacts such as the increase in energy prices. 3. Financial risk: Climate changes and changes related to sustainable development may directly or indirectly affect share certificate values of the enterprises. For example, compliance to this process not only leads to new costs, but also new market losses. Furthermore, corporate ratings given at the end of sustainability performance may cause the enterprises to lose value in the eyes of the investors. All these developments may also be end up with customer losses in addition to market losses. 4. Reputation risk: Corporate reputation is a collective concept covering the opinions of all stakeholders about corporate reputation, internal identity and particularly the opinions of the customers about the corporation as well as external image. A strong reputation ensures sustainable competition advantage. Reputation risk is described as potential negative reputation about the business practices of corporations. It increases social and environmental roles of the sustainable enterprises. For this reason, failure in fulfilling these responsibilities increases reputation risk of the enterprise (E.Uzunoğlu,B.Öksüz,2008,114-116). 396 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Due to this process, most of the enterprises prepare and issue sustainability reports, in other words, corporate social responsibility reports today for the following purposes (A.B. Başar, M. Başar, 2006, 216): _ To increase the possibility of monitoring process towards certain targets and facilitate the application of environmental strategies, _ To increase more awareness about environmental issues within the enterprise, _ To express enterprise message explicitly within and outside the enterprise, _ To increase credit rating due to transparency, to ensure increase in cost savings and efficiency, _ To increase the spirits of the staff, reputation of the enterprise and business development opportunities. Social responsibility or sustainability reporting is reporting of the activities and results of the activities that an enterprise conducts within the framework of the obligations emerging from its social responsibility (U. Kaya, A. Karakaya, 2008, 154). Together with this process, internal audit has assumed the obligation of creating opportunities to ripen sustainability program of the enterprise, maintaining reliability and appropriateness of integrated reporting process and control reports of this process in addition to giving assurance for operation activities. The biggest expectation of the enterprises from sustainable development and social reporting is satisfaction of their basic requirements. Internal auditing is responsible for transferring the objective, yield and risks of sustainability program causing an additional cost for the enterprises to the business management or board of directors. Enterprises generally think that this process brings nothing, but additional costs and show a proactive approach against the risks imposed by the process. In this respect, internal audit must state the importance of these risks to the enterprises and create certain plans in order to remove the risks. On the other hand, it must be ensured that senior management or board of directors also participate in the sustainability process (www.deloitte.com/.../Role%20of%20Int%2). Internal audit must be informed about the risks of corporate social responsibility process discussed together with sustainability process. Nevertheless, internal auditors must have sufficient information and capabilities in order to fully understand this process (J. Ridley, K. D’Silva, M. Szombathelyi, 2011, 482). Internal auditors must answer the following questions in order to turn the corporate social responsibility and sustainability process into an opportunity (J. Ridley, K. D’Silva, M. Szombathelyi, 2011, 483): _ Why should we pay attention to corporate social responsibility as an enterprise? _ What is corporate social responsibility and where are we in this corporate social responsibility? 397 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo _ Who are the interest groups of the enterprise and what are the needs of these groups? _ What are the enablers? _ What is triple bottom line? _ Which enterprises are close to sustainable development? _ Which managers report the results in the enterprise and give assurance to the report results? _ What is the role of internal audit in this process? The reporting system of the sustainable management system must issue the report related to environmental audit. However, the report must be issued in time and cover all results related to the enterprise. Internal audit must be held responsible for the control of this process. 5.CONCLUSION Internal auditing covering various audit activities such as compliance audit, activity audit and information systems audit has been one of the indispensable activities of the enterprises particularly with its function and scope for the reliability of financial reporting system in companies and institutions, compliance with laws and regulations, protection of operating assets, maintenance of economic, effective and efficient conditions of the activities, security and reliability of information systems (S. Selimoğlu, 2011). The differences emerging in the role of internal audit together with the corporate sustainability process defined (M. Ertuğrul, M. Sarıkaya, A.A. Özdemir, M. Kılıç, S. Yılmaz, 2009, 9) as the sustainability of an enterprise as a whole in terms of economic, ecological and social perspectives can be summarized as follows (The IIARF- Sustainability and Internal Audit): _ _ To design and improve sustainable management system, To raise awareness about the sustainability with the help of training programs organized for the staff, _ To coordinate audit activities of external auditors, _ To make suggestions related to the determination of external evaluators. _ To assure that the objectives of the enterprise are fulfilled on condition that all negative impacts related to all interest groups are minimized and the conditions to affect interest groups positively are maximized, _ To ensure compliance with rules and regulations related to the values with a sense of responsibility, _ To ensure that the resources are used at maximum level with a sense of responsibility and reliable records are kept for all interest groups including shareholders and staff of the enterprise, _ To preserve both internal assets of the enterprise and external assets (air, energy, nature etc.). 398 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo REFERENCES A. Banu BAŞAR, Mehmet BAŞAR, “Sosyal Sorumluluk Raporlaması ve Türkiye’deki Durumu”, Anadolu Üniversitesi, Sosyal Bilimler Enstitüsü Dergisi, Sayı:2, 2006. Ali Kemal UZUN, Kurumsal Yönetim http://www.icdenetim.net/denetim-komitesi ve İç Denetimin Rolü, Auditing In Emerging Markets”, Corporate Governance, Vol: 11, No: 4, 2011. COSO Kurumsal Risk Yönetimi Raporu, 2006, http://www.coso.org Davut PEHLİVANLI, Modern İç Denetim, Beta Yayınları, İstanbul, 2010. Ebru UZUNOĞLU, Burcu ÖKSÜZ, “Kurumsal İtibar Riski Yönetimi Halkla İlişkilerin Rolü”, Selçuk İletişim Dergisi, Vol: 5, No: 3,2008. Güler Aras, “İşletmelerde Sürdürülebilir Değer Yaratma ve İç Denetim”.p.2, http://www.denetimnet.net/UserFiles/Documents/isletmelerde%20Surdurulebilir%20Deger% 20Yaratma%20ve%20Ic%20Denetim.pdf. (15.03.2012). Hans NIVEUWLANDS, CIA, CCSA, CGAP, RA, Sustainability and Internal Auditing, The IIA Research Foundation, Florida, 2006. http://www.theia.org/guidance/standards-and-guidence/ippf/definition-of-internal-auditig Internal Audit Role, http://www.cipfa.org.Uk/regions/mid/dowland/An%20audit%20framework%20for%20CSR %20(CATS).ppt, ,(12.03.2012) ve İç Denetim Enstitüsü (The IIARF- Sustainability and Internal Audit). Jeffrey RIDLEY, Kenneth D’SILVA, Marta SZOMBATHELYI, “Sustainability Assurance and Internal. Mohammed Alamin YOUSUF, “The Role of Internal Auditor in Sustainable Development and Social Reporting”, Internal Audit Conference, 2010, www.aloulafas.com/en/.../d.m.elameen.pdf 399 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Muammer SARIKAYA, F.Zişan KARA, “Sürdürülebilir Gelişmede İşletmenin Rolü: Kurumsal Vatandaşlık”, Celal Bayar Üniversitesi İ.İB.F Yönetim ve Ekonomi Dergisi, Cilt: 14, Sayı: 2, 2007. Murat ERTUĞRUL, Muammer SARIKAYA, Aytül Ayşe ÖZDEMİR, Metin KILIÇ, Sinan YILMAZ, Kurumsal Sürdürülebilirlik, Beta Yayınları, 2009. Nuray TÖKGÖZ, Saime ÖNCE, “Şirket Sürdürülebilirliği: Geleneksel Yönetim Anlayışına Alternatif”, Afyon Kocatepe Üniversitesi İİBF Dergisi, C.XI, S.I, 2009. Seval SELİMOĞLU, Yeni Türk Ticaret Kanununda İç Kontrol ve İç Denetim, www.ankara.ymmo.org.tr/.../17.12.2011%20Seval%20SELİMOGLU. Institute of Internal Auditors (IIA),Performance, Standard (2130), Control. Sürdürülebilir Gelişme İçin Kurumsallaşma, http://www.deloitte.com/assets/DcomTurkey/Local%20Assets/Documents/turkey-tr_fbs_kurumsallasma_051110.pdf The Role Internal Audit www.deloitte.com/.../Role%20of%20Int%2 İn Integrated Reporting , Türkiye İş Dünyasında Sürdürülebilirlik Uygulamaları Değerlendirme Raporu, İstanbul Menkul Kıymetler Borsası, Eylül 2011. Uğur KAYA, Aykut KARAKAYA, “Sosyal Raporlama Anlayışının Muhasebe Meslek Mensupları Tarafından Algılanması Üzerine Ampirik Bir Çalışma”, Muhasebe Denetime Bakış, Yıl: 7, Sayı:24, Ocak,2008. World Commission on Environment and Development (Brundland Commission), 1987. 400 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1135 Title A name given to the resource The Role Of Internal Auditing In Sustainable Development And Corporate Social Reporting Author Author Serpil, Senal Abstract A summary of the resource. Sustainability means a lot more than just the economic, environmental, and social challenges an organization faces in its everyday and future operations: it means the ethics in these operations, touching on all the lives of those in the organization, its stakeholders, and the planet. The objectives of all sustainable development programs must be measured, and the results are to be reported in and outside the organization. Stakeholders and society need to be assured independently in that such measures are recorded accurately and in timely fashion before being reported. There are opportunities for internal auditing to contribute to its independent and objective assurance services as an auditor as well as a consultant and teacher. Such a contribution can take best-practice internal auditing to a high level of added value. The internal auditor is a vital conduit to the creation of trust. The internal auditor contributes to a number of corporate social reporting (CSR) and sustainability issues by keeping management updated on the aspects of operational and compliance issues, which is part of their core function, as well as brand management audits and through participation in the stakeholder dialogue process. Furthermore, the increasing importance of CSR and sustainability and its impact on risk management bring additional challenges involving the control environment, including the provision and installation of effective management and reporting systems, which will provide clarity and transparency, and therefore trust. The internal auditor has an integral role in determining the materiality of the content of the CSR and sustainability report. This is a responsibility that can only increase with the burgeoning of CSR and sustainability reports, both in volume and size of content. Today, internal audit function that is the most important factor in creating sustainable value to improve the value of the company and firm performance is important to correct implementation and to be sustainable. Therefore, enterprises should assign enough importance to internal auditing and should pay attention to create a sustainable audit system. The aim of this study is to investigate the system of sustainable internal audit which is the essential element for sustainable development and corporate social reporting. Keywords: Corporate Social Reporting, Internal Auditing, Sustainable Development, Corporate Social Responsibility, Sustainable Management Systems. Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/23225cb72277bf88a2099c006ed8ecf0.pdf fa99ba19841264b99575d064a5f786de PDF Text Text Using Microphyte-Macrophyte Species As Bioindicators For The Determination And Phytoremediation Of Heavy Metal Accumulation In The Aquatic Ecosystems Serkan Doğan1 Sulejman Redzic2 Şenol Doğan3 1 Bosna Sema Educational Institutions 2 Faculty of Science, University of Sarajevo 3 Faculty of Information Technology, International Burch University Abstract Heavy metal accumulation and contamination have become a serious problem in recent years. Therefore, it is crucial to take a closer look at the microphytes and macrophytes species. These two elements are recommended for the determination and phytoremediation of the heavy metals in the contaminated aquatic ecosystems. It is clear that, the excess amount of heavy metals can have negative impacts on the environment and these influents can be weak, strong, long lasting and short lasting, and they can also be present in different levels such as global, regional or local. Moreover, heavy metal contamination in aquatic environments is a serious environmental problem, which threatens aquatic ecosystems, agriculture, and human health. The goal of this study is to understand the importance of microphytes and macrophytes in accumulation of toxic metals and suggest some effective measurements for the preservation and restoration of the aquatic ecosystems. Thus, in order to protect our living ecosystems, it is necessary to study the sources, level and quantity of contamination of heavy metals. Different treatment methods have been developed for the elimination of these metals from water including coagulation, adsorption, ion exchange and other chemical and biological processes. However, these methods are expensive and require major investments in equipment and facilities and they also introduce various chemicals which can have a harmful impact on our environment. In contrast, this study verifies that phytoremediation is an efficient and cheap technology for the treatment of water polluted by heavy metals. Furthermore, it is suggested a new model called wetland construction, which is an expansion on a river bed and it serves as a water purification system as well, in order to enable easy collection and replacement. After the collection, the biomass obtained would be processed to obtain biogas, biofertilizers, animal food and recycled heavy metals. As a result, the macrophyte and microphyte communities of the Miljacka River area need to be protected and restored on a priority basis. To demonstrate a model for ecological determination and phytoremediation of heavy metal accumulation by using microphytes-macrophytes as bioindicators, structure and dynamics of aquatic ecosystems were studied at more sites and sides of the Miljacka River (central Bosnia and Herzegovina). All in all, this study shows that the aquatic microphytes and macrophytes play a very significant role in removing the different metals from the aquatic environments and they can both be used as bioindicators of heavy metals and other toxic substances in a given area. Keywords: Microphytes; Macrophytes; Toxic metals; Accumulation; Phytoremediation; Miljacka River; 349 �1.INTRODUCTION Water is one of the essentials that support all forms of plant and animal life (Vanloon and Duffy, 2005) and it is generally obtained from two principal natural sources. Surface water such as fresh water lakes, rivers, streams, etc. and ground water such as borehole water and well water (McMurry and Fay, 2004; Mendie, 2005). that observing of residues of these metals and their chemical compounds in different systems is crucial, first of all from the aspect of human health protection, as well as from the aspect of protection of entire flora and fauna and human environment. For a successful implementation of protection of humans, animals and plants from any harmful heavy metals, it is necessary to study the source, degree and extent of the pollution. 2.MATERIALS & METHODS The Human Development Report (2006) of UNDP has focused on the global water crisis as one of the most serious problems facing by the humanity today. In many Asian countries and elsewhere the demand for potable water doubles every 10–15 years, not only because of the rising domestic consumption but also due to the increasing needs of industry. The usable portion of water convenient for human use is less than 1% of all freshwater and only 0.01% of all water on Earth. Water quality problems can often be as severe as those of water availability but less attention has been paid to them, particularly in developing countries. Many countries do not have sufficient water supplies to meet demand, as a result of which, aquifer depletion due to over exploitation is common. Moreover, the scarcity of water is accompanied by deterioration in the quality of available water due to heavy pollution load and environmental degradation (Srivastava, Gupta and Chandra 2008). Nowadays, at the beginning of the third millennium, everyone should be aware of the fact that we have reached the ecological limit of endangering the life and survival beyond which we cannot go anymore. Lately, great importance has been given to studying of the concentration and impact of heavy metal effects to flora and fauna. The researches in this area show 350 As a first step in the field investigation part we had to determine the investigation areas. These are as follows: Kozija Cuprija locality, Bentbasa locality, Otoka locality and Vrelo Bosne locality. All these are found in the area of Sarajevo which is the capital of Bosnia and Herzegovina. First three investigated rivers are located on the Miljacka River and the last one ids located on the Bosnia river. From these areas we have observed microphytes such as Cladophora glomerata, and macrophytes such as Rumex sp., Ranunculus sp., Veronica sp., Willow Salix, Equisetum palustre and Mentha sp.After the collection process these plants went through various treatments in which we have used: hand mortar and pestle , nitric acid, perchloric acid,flasks ,electrical plates,filters and, Ultra-pure water. The research was conducted in order to obtain the concentrations of Fe, Zn, Cu and Pb which are all heavy metals found in observed microphytes and macrophytes. 3.STUDY AREAS Bosnia and Herzegovina, often referred to in the West as simply Bosnia, is a country in Southern Europe, on �the Balkan Peninsula. Bordered by Croatia to the north, west and south, Serbia to the east, and Montenegro to the southeast, Bosnia and Herzegovina is almost landlocked, except for 26 kilometres (16 miles) of Adriatic Sea coastline, centered on the town of Neum. According to its geographical position if is found on the intersection of various biogeographical influents and roads. The interior of the country is mountainous centrally and to the south, hilly in the northwest, and flatland in the northeast. Out of its total area 5% makes up valleys, 24% hills, 42% mountains and 29% makes up karsts. Medium altitude is about 500 m and the highest peak is Maglic, 2386m. Around 41% of area is covered by woods. Inland is the larger geographic region with a moderate continental climate, marked by hot summers and cold, snowy winters. 4.RESULTS 4.1.Macrophyte Analysis Results show the concetrations of Lead, Copper, Iron and Zinc in the localities where the investigation was conducted on the macrophyte species which are Mentha sp., Equisetum palustre, Veronica sp., Ranunculus sp., Rumex sp. and Willow salix. The obtained valuesshow that heavy metal contamination is present in a very high level. The results are given below; Table 3.1: Results obtained from macrophyte analysis Graph 3.1: Pb absorption by macrophyte species 351 �Graph 3.2: Cu absorption by macrophyte species Graph 3.3: Fe absorption by macrophyte species Graph 3.4: Zn absorption by macrophyte species 352 �According to the measurements, the highest concentration of Zn, 430.61mg/kg, is detected in Ranunculus sp. in locality 4 (Vrelo Bosne) and the lowest concentration of Zn was obtained from the locality 1 (Kozija Cuprija), by Equisetum palustre, where the value was 24.96 mg/kg. The medium value is 98.709 mg/kg.Rumex sp. shows the highest Fe concentration, 6,477.27 mg/kg, in locality 3 (Otoka) and Equisetum palustre shows the lowest value of 324.38 mg/kg in locality 1 (Kozija Cuprija) if we don‘t take in consideration Willow salix found in the same locality where iron wasn‘t detected at all. The medium absorption level is 3790.58 mg/kg.The highest result for Cu, 22.37mg/kg, is detected in Menta sp. in locality 2 (Bentbaša) and the lowest, 2.49 mg/kg, in Equisetum palustre in locality 1 (Kozija Cuprija). The average value obtained for copper is 10.795 mg/kg.Menta sp. also shows the highest concentration of Pb, 32.18 mg/kg, in locality 1 (Kozija šuprija). The lowest value detected is 29.79 mg/kg in the locality 2 (Bentbasa) by Mentha sp. The values of Pb that could be detected had very heterogeneous values on 353 each locality and the average of those values is 31.49 mg/kg. In most of the samples Pb couldn‘t be detected probably because the measurements were done in mg/kg but not µg/g and lead is supposed to be detected as trace element.The higest Pb concentration measured by Chlorophyta sp., 52.72 mg/kg, is detected in locality 3 (Otoka) and the lowest one, 24.72 mg/kg, in locality 1 (Kozija Cuprija). The average value is 40.73 mg/kg.The higest value of Cu, 45.70 mg/kg, was obtained in locality 3 (Otoka) and the lowest value, 11.94mg/kg, in the locality 1 (Kozija Cuprija). Cu average value is 24.18 mg/kg. Fe is the element with highest detection, 9,001.42 mg/kg,by Chlorophyta sp. in locality 3 (Otoka). On the other hand the lowest detection of iron, 3078.68 mg/kg, was obtained from locality 4 (Vrelo Bosne). The average value obtained for Fe is 6310.04 mg/kg. As our last listed metal, Zn highest concentration, 256.21 mg/kg, in Chlorophyta sp. was detected in locality 4 (Vrelo Bosne). Zn lowest concentration was obtained from locality 1 (Kozija Cuprija) which is 53.40 mg/kg. Zn average concentration level was 126.74mg/kg. �Table 4.1: Results obtained from microphyte analysis Localities 1 Kozija L.1.1.1. Šuprija 2 Kozija L.1.1.2. Šuprija 3 Kozija L.1.1.3. Šuprija 4 Kozija L.1.1.4. Šuprija 5 6 7 8 9 10 11 12 13 354 Bentbaša L.2.1.1. Bentbaša L.2.1.2. Bentbaša L.2.1.3. Bentbaša L.2.1.4. Otoka L.3.1.1. Otoka L.3.1.2. Otoka L.3.1.3. Otoka L.3.1.4. Vrelo Bosne L.4.1.1. Pb Cu Fe Zn (mg/kg) (mg/kg) (mg/kg) (mg/kg) 27.27 13.02 7,588.28 50.67 30.56 13.38 4,499.53 39.29 18.29 12.09 2,922.73 48.26 25.30 10.11 5,715.24 40.22 25.40 20.13 7,736.33 106.42 31.84 17.15 9,487.16 71.51 49.76 20.11 3,900.61 60.97 26.59 7.14 4,745.73 132.8 50.33 44.37 8,920.73 105.31 35.56 38.97 7,619.46 78.81 43.23 42.96 7,490.07 112.04 81.74 56.48 11,975.41 121.68 40.20 30.88 286.12 74.18 �14 15 16 Vrelo Bosne L.4.1.2. Vrelo Bosne L.4.1.3. Vrelo Bosne L.4.1.4. 101.74 25.96 9,406.15 638.45 27.8 15.10 1,689.63 179.62 38.51 19.81 932.8 132.60 4.2.Descriptive analysis In the first step, descriptive analysis was performed and the results are reported in Graphs 1,2,3,4. Graph 4.1:Empirical analysis of Cu Graph 4.2:Empirical analysis of Fe 355 �Graph 4.3:Empirical analysis of Pb Graph 356 4.4:Empirical analysis of Zn �5. CONCLUSION Results indicate significant variation of element concentrations in different macrophyte and microphyte species. Since concentration of a substance in a plant is the result of the physical and chemical properties of the compound, environmental characteristics and plant characteristics these results are reasonable. Some species turned to be more successful bioaccumulators for certain elements therefore showing high potential in possible use as environment phytoremediators. As the most successful from the macrophytes Ranunculus sp., Menta sp., and Rumex sp. had promising potential for heavy metal removal according to our studies. Also, the high bioaccumulation abilities of Chlorophyta species for selected metals were confirmed by obtained results. They turned to be very successful in iron absorption which is very useful since too high values are rather lethal. Cladophora glomerata turned to be a microphyte with enormous potential for heavy metal absorption and in this way a phytoremediator. This plant could be grown in river, stream, and mining drainage or grown in clean water systems initially and then can be transferred to the polluted water to remove metals from aquatic systems.The goal of this study was to prove that macrophytes and microphytes can have a great impact in heavy metals accumulation in aquatic ecosystems. Results show that the hypothesis was correct because both macrophytes and microphytes turned to be very efficient as heavy metals accumulators and bioindicators. In this way microphytes and macrophytes work as an excellent team in the maintenance of natural homeostasis. Considering the scientific articles we can also say that they are very cheap phytoremediators with high efficiency. At the same time this research offers a complete solution for heavy metal removal from aquatic ecosystems by introducing wetlands that enable easy handling and replacement of macrophytes and microphytes.While phytoremediation can occur naturally, it is more effective when good design, planting, and site management processes are carried out properly. Successful phytoremediation requires and integrated approach for each specific site, which must consider plant selection, genetic engineering, and soil and water management. Also, the empirical analysis has showed that there is no significant relationship between Fe and other metals. Moreover, no significant relationship is seen between Fe and Cu and a significant positive relationship between Pb and Zn are found; however, there exists a significant negative relationship between Zn and Cu as well. Taking these results into consideration, one can obviously see that these metals affect each other in a way. Therefore, phytoremediation types need to be identified and applied, and from time to time the microphytes and macrophytes used for phytoremediation should be change. Another way for increasing the efficiency of heavy metal absorption is genetic modification. Genetic engineering in macrophytes and microphytes for enhanced heavy metal accumulation is still in embryonic stage and needs more attention in this area. A multidisciplinary research effort that integrates the work of plant biologists, soil chemists, microbiologists, and environmental engineers is essential for greater success of phytoremediation as a viable water cleanup technique. Therefore, it is clear that the utilization of the remarkable potential of green plants to accumulate environmental pollutants and to perform biochemical transformation is becoming a new frontier in environmental science and technology. In view of the increasing aquatic pollution, the initial survey should be undertaken to acquire an estimation of the range of variability in accumulation of heavy metals in the aquatic plants from the Miljacka River. By interpreting these data, it could be a better way to figure out which species seem to be the best for which heavy metal remediation. To determine and evaluate the occurrence, the distribution and the effects of heavy metals, and to prevent them to pass into rivers, lakes and ground water bodies represents an urgent 357 �task for applied environmental issues. From the observations and investigations, macrophytes of river systems need protection and municipalities should stimulate researchers to improve the phytoremediation techniques and to demonstrate their reliability to the public. Obviously, macrophytes and microphytes could be a remedial solution for heavy metal reduction in aquatic systems. However, together with all heavy metals that they had absorbed, macrophytes and microphytes, could be periodically eliminated by municipalities. Restoration and elimination of macrophytes and microphytes should be achieved within a proper and good harmony and in accordance because nature is very subtle and sensitive to any external manipulation. As mentioned before, wetlands are an excellent solution that enables easy replacement and further processing and metal recycling. REFERENCES McMurry, J. and R.C. Fay, 2004.Hydrogen, Oxygen andWater. In: McMurry Fay Chemistry. K.P. Hamann,(Ed.). 4th Edn. New Jersey: Pearson Education,pp: 575-599. Memon A R, Schroder P (2009) Implications of metal accumulation mechanism to phytoremediation. Environ Sci Pollut Res (2009) 16:162-175 Srivastav, R.K, Gupta, S.K., Nigam, K.D.P., Vasudevan, P., 1994. Treatment of chromium and nichel in waste-water by using aquatic plants. Water Research 28, 1631-1638. Vanloon, G.W. and S.J. Duffy, 2005.The Hydrosphere.In: Environmental Chemistry: A Global Perspective.2nd Edn. New York: Oxford University Press, pp: 197-211. Seed Micromorphological Investigations On 7 New Taxa Of Crocus Chrysanthus (Herbert) Herbert From Turkey Feyza Candan Biology Dept, Botany Section, Faculty of Arts and Science, Celal Bayar University, Manisa, Turkey Abstract This Investigation is made to determine seed micromorphological properties of four subspecies and tree varieties of Crocus chrysanthus have been distinguished:Crocus chrysanthus (Herbert) Herbert subsp. chrysanthus with 3 varieties (var. chrysanthus, var. bicoloroceus F. Candan & N. Özhatay, and var. atrovioloceus F. Candan & N. Özhatay), Crocus chrysanthus (Herbert) Herbert subsp. punctatus F. Candan & N. Özhatay, Crocus chrysanthus (Herbert) Herbert subsp. kesercioglui F. Candan & N. Özhatay and Crocus chrysanthus (Herbert) Herbert subsp. sipyleus F. Candan & N. Özhatay. Scanning electron microscope was used to determine micromorphological features as regards mature seeds of all taxa. 358 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1267 Title A name given to the resource Using Microphyte-Macrophyte Species As Bioindicators For The Determination And Phytoremediation Of Heavy Metal Accumulation In The Aquatic Ecosystems Author Author Serkan, Doğan Abstract A summary of the resource. Heavy metal accumulation and contamination have become a serious problem in recent years. Therefore, it is crucial to take a closer look at the microphytes and macrophytes species. These two elements are recommended for the determination and phytoremediation of the heavy metals in the contaminated aquatic ecosystems. It is clear that, the excess amount of heavy metals can have negative impacts on the environment and these influents can be weak, strong, long lasting and short lasting, and they can also be present in different levels such as global, regional or local. Moreover, heavy metal contamination in aquatic environments is a serious environmental problem, which threatens aquatic ecosystems, agriculture, and human health. The goal of this study is to understand the importance of microphytes and macrophytes in accumulation of toxic metals and suggest some effective measurements for the preservation and restoration of the aquatic ecosystems. Thus, in order to protect our living ecosystems, it is necessary to study the sources, level and quantity of contamination of heavy metals. Different treatment methods have been developed for the elimination of these metals from water including coagulation, adsorption, ion exchange and other chemical and biological processes. However, these methods are expensive and require major investments in equipment and facilities and they also introduce various chemicals which can have a harmful impact on our environment. In contrast, this study verifies that phytoremediation is an efficient and cheap technology for the treatment of water polluted by heavy metals. Furthermore, it is suggested a new model called wetland construction, which is an expansion on a river bed and it serves as a water purification system as well, in order to enable easy collection and replacement. After the collection, the biomass obtained would be processed to obtain biogas, biofertilizers, animal food and recycled heavy metals. As a result, the macrophyte and microphyte communities of the Miljacka River area need to be protected and restored on a priority basis. To demonstrate a model for ecological determination and phytoremediation of heavy metal accumulation by using microphytes-macrophytes as bioindicators, structure and dynamics of aquatic ecosystems were studied at more sites and sides of the Miljacka River (central Bosnia and Herzegovina). All in all, this study shows that the aquatic microphytes and macrophytes play a very significant role in removing the different metals from the aquatic environments and they can both be used as bioindicators of heavy metals and other toxic substances in a given area. Keywords: Microphytes; Macrophytes; Toxic metals; Accumulation; Phytoremediation; Miljacka River; Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),Q Science (General)