<?xml version="1.0" encoding="UTF-8"?>
<itemContainer xmlns="http://omeka.org/schemas/omeka-xml/v5" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://omeka.org/schemas/omeka-xml/v5 http://omeka.org/schemas/omeka-xml/v5/omeka-xml-5-0.xsd" uri="https://omeka.ibu.edu.ba/items/browse?output=omeka-xml&amp;page=145&amp;sort_field=Dublin+Core%2CTitle" accessDate="2026-06-17T08:36:46+01:00">
  <miscellaneousContainer>
    <pagination>
      <pageNumber>145</pageNumber>
      <perPage>10</perPage>
      <totalResults>3494</totalResults>
    </pagination>
  </miscellaneousContainer>
  <item itemId="2237" public="1" featured="0">
    <fileContainer>
      <file fileId="3291">
        <src>https://omeka.ibu.edu.ba/files/original/5cc7004c919e28804a4ae923563142f1.pdf</src>
        <authentication>69b2495f0b1440d38af6995d9b4fd9b4</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="18103">
                    <text>3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

In The Uncertainty Conditions Cost-Volume-Profit Anlysis Which is Used Fuzzy Logic:

Hilmi Kirlioğlu1, Gökhan Baral2
1Sakarya University
2Bilecik University
E-mails: hilmik @sakarya.edu.tr,gokhan.baral@bilecik.edu.tr

Abstract
To be successful in the global competitive environment, business are obliged to maintain
their activities and plan their activities. Profit planning is the most important management
tool, since the main target is to make profit.
The cost system, which is used, should provide information for the concerning people about
the many aspects, such as inefficient parts, unprofitable products and determining the
activities and products whose costs are high, but incomes are very low.
Activity-based costing is becoming as a tool supporting business management by supplying
more detailed information as well as effort to determine more accurately the product costs.
However, activity-based costing is criticized because it is found complex and application is
difficult. In today's management where computers are used effectively can resolve the lack at
this point by using computer-supported system.
In our study, in activity-based cost systems, a methodology was developed, based on turbid
logic theory, so as to eliminate the uncertainty, remove the vaguness and make profit plan by
using the estimated data.

Keywords: Cost-Volume Profit Analysis, Fuzzy Logic

1.INTRODUCTION
Uncertainty in the markets and global instability oblige firms to plan for future and to act
quickly. Therefore, profit planning plays an important role in realizing their foremost aim “to
make a profit”. Profit planning requires determining the factors affecting profit and
coordination between them.
Cost-Volume-Profit analysis (CVP) aims to determine effects of factors which are required
for profit planning on profit. Cost-volume-profit analysis is analysis that firms use in decision
making process. Cost-volume-profit analysis brings flexibility and dynamism to firms in
terms of profit planning. Right profit planning and right decisions depends on realistic
costing.

156

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

Indirect expenditures increased its share in firms due to technologic developments.
Traditional cost accounting methods remain incapable. While allocating production cost to
goods, measures which are determined according to current output do not reflect product cost
accurately.
With reference to the consideration “products consume activities and activities consume
resources”, it is thought that costs will be more realistic by application of CVP on activity
based costing. It is used not just in determining costs, but also in profit planning due to
positive effects of activities on profit planning. Customer’s preferences determined by quality
and quantity of activities require inclusion of activities based costing in this study.
Cost-Volume-Profit analysis (CVP) is used to make decision on a going-forward basis.
However, it is hard to extrapolate that managers’ decisions should depend on more reliable
information. It is possible to increase expected utility by incorporating atmosphere of
uncertainty to CVP analyzes.
The way to make more reliable decisions by disambiguation is to provide managers with
reliable information and flexibility reflecting atmosphere of uncertainty in planning. Only the
firms which are capable to control uncertainty can manage to prevent potential fluctuations in
their profits. Although there are some models using probabilistic and random variables, many
of managers prefer not to use them considering these types of models as sophisticated and
costly for small and middle sized corporations. Inexperienced mangers in statistical and
mathematical analysis also prefer not use these types of models. Therefore, managers need
practical and simple methods to overcome difficulties in the atmosphere of uncertainty.

Probability models require standard distribution principles to provide flexibility in controlling
dynamic work conditions. Simulation techniques also require using probabilistic data in
related inputs. However, previous distributions do not always help in making decisions in
atmosphere of uncertainty and remain incapable. Fuzzy logic is a model for small and
medium sized corporations that can be used in analysing atmosphere of uncertainty. It helps
managers to find answer to the questions of “if”. Without needing quantitative data, managers
can find answers to their questions within a minute by this model. Managers can use fuzzy
logic model in setting their plans to reach their first and foremost aim of “profit” (Yuan,
2007:1).

2.Fuzzy Logic Operations
Real world is complicated. The complication is derived from uncertainty and difficulty in
making certain decisions. Uncertainty is being existed in almost every aspect of life such as
social, economic and technical life due to immatureness of human being’s information
capacity. Computers are unable to process such uncertainty and need numerical data. Due to
the fact that limited capacity of human beings in comprehending such complicated and
uncertain phenomenon, they guess by envisaging them. Unlike computers, Human beings are
157

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

able to guess basing on limited and uncertain information. As a general, these limited and
uncertain information is called as “fuzzy” sources (Şen:2004:10-15).
Managers can make decisions providing that certain and full information is existed. However,
it is almost impossible to extrapolate due to economic developments, some factors that are
particular to investment, competition, technological developments, change in consumer’s
perception, disagreement between employees and employers (Akgüç,1998:393). These
factors oblige managers to make decision in the atmosphere of uncertainty.
One of mathematical models in estimating uncertainty flexibly is fuzzy logic. The most
important opportunity of fuzzy clusters is, unlike classical clusters, to provide user transitivity
between clusters (Şen,2004:21).
Application of fuzzy logic depends on complexity of the subject, unavailability of adequate
information and a need to person’s views and value judgements. Fuzzy logic principles help
to use such information sources (Baykal, 2004:166). The main phases in designing fuzzy
logic controller are as follows; (Elmas, 2003:86):
1) To determine appropriateness of fuzzy logic method in the problem solving
2) To identify state, input and output variable sequences. Results of measurements by
detectors produce input, control and output sequences.
3) To identify membership function for per input and output parameters. Number of the
membership function depends on selection of designer and system conduct.
4) Main part of information includes linguistic rules, intuitive knowledge, and measurements
of input and output parameters. So, fuzzing can be carried out and it is identified which rule
is implemented.
5) A rule base is formed. Designer determines that how much rules are important.
6) Output for rule base and some sample input is examined and it is controlled that output is
accurate and consistent with rule base.
7) Results are identified according to the rules.
8) During controlling phase, it is aimed to get adequately good solution rather than proper
solution.
9) It is aimed to get the best controlling designer to control knowledge within acceptable
accuracy interval.
3.Cost-Volume-Profit Analysis (CVP) by Activity Based Costing
Cost-Volume-Profit Analysis (CVP) is effective planning and decision making tool that
aggregates important financial information for corporations such as costs, sale amounts and
sale prices and deal with relations between them. Relationship based on self-interest between
corporations and other groups and aim of having balanced and healthy relation with them
oblige corporations to maximize their profits. One of the several methods to maximize their
profits is profit planning. Profit planning is a method that considers many factors effecting
158

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

profit and aims to provide harmony between them. The factors which effects profit are; Sales
prices, sales amount, sales mix, unit variables costs and fixed costs. Relations between these
factors and variations of them affect output and profit. Profit planning requires decision
making by managers on the issues such as new product, production volume, pricing and
alternative production methods. Cost-Volume-Profit Analysis (CVP) helps managers in their
decisions leading them observe effects of these relations on corporation activities.
Modern production style and aim of gaining competitive advantage require continuous
improvement. The main aims of continuous improvement are prevent wastage, decrease total
production time, increase quality and workers’ productivity and reduce costs. Managers need
to have adequate information about inventoriable costs. Since, right knowledge on costs
reduces the number of the wrong decisions (Kurnaz, 2002:95).
Increasing usage of automation and computer aided production line in corporations have
decreased the effects of employment costs on production overheads. At the same time,
production overheads have become an important part of production costs due to increasing
usage of automation. Today, dependence on machinery has increased while dependence on
worker has decreased due to increasing product complexity (Doğan,1996:63).
Traditional cost accounting loses its importance and underperforms due to flexible, customer
driven and knowledge based production models (Sullivan,1992:12). Traditional cost
accounting was valid at the time that direct labour costs formed important part of total
product cost.
New developments in production such as just in time production, increased usage of robots
and flexible production systems have cut direct labour costs and increased the ratio of
production overheads. Today, total costs are composed of direct labour costs (%10), material
costs (%55, and production overheads (% 35). Production overheads can be resulted by
differences in throughput, stock diversity and machine settings (Cooper,1988:45).
Due to the fact that traditional costs systems employ allocation, production overheads are
becoming dependence on current output indirectly. However, production overheads does not
depend on current outputdue to today’s automation based production. Hence, production
overheads include quality control, programming, product design and monitoring production
process in today’s automated based production. Then, many indirect costs do not appear to be
proportionate to current output. So, traditional systems do not give adequate information on
activity costs. (Glad and Becker,1996:125-126).
Activity based costing differ from other traditional systems that it firstly identifies
consumption of sources by activities and then builds a relation between goods and costs of
activities. So, Activity based costing provides accurate distribution of activity costs over
inventoriable costs without depending on current output.

159

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

Expected advantages from activity based costing are as follows (Romano,1990:73);










Activity based costing provides accurate distribution of indirect costs (production
overheads) which are not dependent on production volume and accurate calculation of
inventoriable costs.
Activity based costing provides accurate calculation of profits by accurate information
on costs.
Activity based costing helps corporations to take right decisions.
Activity based costing leads corporations to concentrate on value-added activities.
Activity based costing facilitates to take right decisions on pricing and discontinue of
production.
Unlike traditional performance measurements, activity based costing helps to develop
new performance measurement.
Activity based costing provides effective cost management by analysing activities in
corporation and providing accurate information on costs.
Activity based costing helps to reduce costs by providing indirect costs separately.
Activity based costing provides corporations with flexibility to adopt themselves to
new production environments

Unlike traditional systems, activity based costing can produce such information. Activity
based costing help managers to analyse general factory costs in detail and to observe costs
from different points of views. The method also helps managers to determine the departments
where waste of sources and unproductivity are existed by showing production and nonproduction processes in detail. However, activity based costing does not prevent wastage and
cut production costs separately. The method just calls managers’ attention to costs and main
reasons in profiting. (Tanış,1999:149).

3.1.The Usage of Activity Based Costing Information:
i) In Analysis of Return on Production
New production systems and competition environment have decreased profit margin and
have required calculating inventoriable costs and its effect on total profit in detail. (Haftacı,
2005:184). Traditional cost information does not provide accurate information for profit
analyses as a result of cost transmission in calculation of product costs and exclusion of some
expenditure which are considered period cost though they are directly related with goods.
However, product profitability analyse is a tool to canalize efforts to most profitable areas.
Activity based costing enables corporations to carry out product profitability analyses
accurately providing right financial information. Activity based costing prepares the grounds
for accurate analysing of product lines considering processes of purchasing, quality tests and
stocking which are particular to product line. Activity based costing also enables corporations
to carry out profit simulations at different levels of price and sale projecting profit rate per
unit and sale amounts (Pazarçeviren,2006:53).
ii) In Analyses of Customer Profitability

160

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

Profit and expenditure per customer should be determined for customer profitability analysis.
While it is possible to determine profit for per customer easily, it is hard to determine
expenditure per customer. It is required to monitor costs for per customer in terms of sale,
marketing and distribution. Yet, it can be said that these types of expenses increase more than
sales revenue in recent years and so these types of expenses are not stable and they are related
to operating volume (Öker,2003:71-72).
Issuing information on costs on the basis of customers helps corporations to take decisions on
customers easily. Some of these decisions are as follows (Karsak, 2001:24):
a) To keep touch with customer with high profit sharing and improve business volume with
them
b) To reprice some goods which require special costing on the basis of customer
c) To apply reductions to customers with high profit sharing
d) To assign constantly losing customers to rival firms
e) To try to get prospect customers with high profit
iii) In Product Design and Development
One of most effective tools for corporations to cut costs is product design. Activity based
costing enables corporations to determine easily the effects of some alternatives on costs
identifying cost drivers. The information through activity based costing is used to understand
indirect costs and cost drivers by designers and to do better cost estimates. Activity based
costing is used basically for two missions (Öker,2003:76).
To get accurate cost information in contrast with traditional cost methods,
To provide data base for technical staff in decision making

4. Case Study: CVP Analysis of Changes in Costs in Different Goods by Fuzzy Logic on
the Basis of Consignment and Product
An Example of Root Canal Therapy by CVP
In the firm that more than one product or service are provided, components include sale
revenues, variable costs, information costs and constant costs.
Root Canal Therapy by CVP Mamdani Fuzzy Logic Model:
Low

92.55

92 – 140

Moderate

141.11

120 – 160

High

214.66

150 – 215

Low

45

45 – 70

Moderate

75

60 – 90

Sales Revenue
TL

Variable Cost

161

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

TL
Design or
Information Cost
TL

High

136

85 – 136

Low

7.13

7 - 12

Moderate

14.27

11 -17

High

19.03

16 - 19

Low

14.27

14 – 21

Moderate

23.79

20 – 26

High

28.55

25 -29

Constant Cost
TL

Profit

VeryLow

0-24

Low

23-45

Moderate

44-63

High

60-105

Very High

100-150

4.1. Saving from Fuzziness and Finalization
Rules in the fuzzy logic are formed as if than rules;
SF HIGH, DM LOW, BF LOW, SM LOW THAN PROFIT VERY HIGH.
In the CVP analysis of lot and goods level costs, the above rules are acquired through
manager’s experience and profit result is calculated through manager’s profit parameters.
Profit Result:

162

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

Entering fuzzy information by fuzzify unit on the basis of the rules, it is aimed to reach a
conclusion by max-min method. Output variable is as above.
Profit amount is calculated by the formula as follows;
Constant Cost + Profit
Turnover providing desired profit =
Content Rate

4.2.The result of root canal therapy by CVP through Mamdani fuzzy logic model: 53,30
TL
Profit amount is calculated by the formula as follows;

21,50 + Profit
154 =
0,41
63,14 = 21,50 + Profit
Profit = 63,14 – 21,50
Profit = 41,64 TL
163

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

The result by the formula is close to the result by fuzzy logic. The managers argue that the
result by fuzzy logic is more realistic.

5.CONCLUSION
Activity based costing is needed to remove skew costing of traditional costing as a result of
product cost transfer between products. According to activity based costing, costs in firms are
results of activities. Goods consume aforesaid activities. So, it is required to understand
operating costs, interrelation between goods and factors which have effects on activities.
Activity based costing agree that some costs change according to production units while
some costs are not related with production units. However, while activity based costing
agrees that non-unit-level costs are stable according to the change in production volume; in
the same time it agrees most non-unit-level costs are more variable according to other cost
drivers. According to activity based costing, the difference in terms of constant costs will
become apparent when a comparison is conducted between formulas in CVP analysis and
formulas in traditional CVP analysis. Constant costs emerges as variable costs in activity
based costing as a result of cost drives such as making ready for job, engineering hours and
R&amp;D (Erden,2004: 88-92).
CVP analysis produces more meaningful and strategically important information thanks to
new perspective of activity based costing. Combination of activity based costing and CVP
analysis enables firms to look ahead, to make better plans and to take more correct decisions
in terms of monitoring costs and strategic sense (Erden:92).
Combination of CVP analysis, fuzzy logic and activity based costing result in as follows;
It is understood that activity based costing and CVP analysis can be calculated by forming
fuzzy logic which bases on managers’ experience and knowledge.
Inserting of uncertainty in CVP analysis is important for getting expected utility. It enables
firms to take more realistic decisions carrying out simulations in the period of uncertainty.
Activity based costing analysis by fuzzy logic is more profitable in the period of uncertainty
and high production costs (indirect) which has a capacity to affect decisions.
Activity based costing analysis by fuzzy logic enables firms to maintain costs effectively in
the period of uncertainty.
Subjective decisions and past experiences are inserted to decision making process by fuzzy
logic. So, formal decision making process becomes more effective, fast and realistic.
Activity based costing analysis by fuzzy logic has a potential of usage as a decision making
tool in some areas such as customer profitability in addition to product costing.

164

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

REFERENCES
AKGÜÇ, Öztin. (1998), Finansal Yönetim, Muhasebe Enstitüsü Yayın No:65 Müh. Enst.
Eğitim ve Araştırma Vakfı, No:17, s:393, İstanbul
BAYKAL, N. Beyan T. (2004), Bulanık Mantık İlke ve Temelleri, Bıçaklar Kitabevi, Ankara
s:166
COOPER, R. (1988) “The Rise of Activity-Based Costing-Part one: What is an
Activity_Based Costing?”, Journal of cost management v:7, s:45

DOĞAN, Ahmet (1996) “Faaliyete Dayalı Maliyetleme Sistemi Farklılıkları ve Maliyetleme
Süreci, “Çukurova Üniv. İ.İ.B.F dergisi no:6

ELMAS, Çetin (2003), Bulanık Denetleyiciler (Kuram, Uygulama, Sinirsel Bulanık Mantık),
Seçkin Yayıncılık, S:27

ERDEN, Selman A. (2004), “Geleneksel Maliyet Hacim Kar Analizinin Faaliyet Tabanlı
Maliyetleme Yaklaşımı İle Bütünleştirilmesi Ve Stratejik Önemi”, Öneri Dergisi, Cilt:6
Sayı:22
GLAD, Ernest ve H. Becker (1996), Activity_Based Costing And Management, Jonh Wiley
And Sans Ltd, s:125-126

HAFTACI, Vasfi (2005), İşletme Bütçeleri, Beta Yayıncılık, İzmit
KURNAZ, Niyazi (2002), İleri Üretim Teknolojilerinde Bölümsel Faaliyete Dayalı
Maliyetleme ve Bir Uygulama, Dumlupınar Üniv. Sos. Bil. Enst. Yüksek lisans Tezi,
Kütahya
ÖKER, Figen (2003) Faaliyet Tabanlı Maliyetleme- Üretim ve Hizmet İşletmelerinde
Uygulamalar, Literatür Yayınları, İstanbul
PAZARÇEVİREN, Selim Y. (2006) “Dinlence İşletmelerinde Faaliyet Tabanlı Maliyetleme
Modeli Önerisi”, Analiz Dergisi Sayı:15
ROMANO Patrick (1990), “Where is Cost Management Going?, Management Accounting,
Vol:62
SULLIVAN WG (1992), “A New Paradigm for Engineering Economy” The Engineering
Economist, V:36 s:187
ŞEN, Z. (2004),Mühendislikte Bulanık (Fuzzy) Mantık ile Modelleme Prensibleri, Su Vakfı
Yayınları, s.9

165

�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo

TANIŞ, Veyis Naci (1999), Faaliyete Dayalı Maliyet Yönteminin Anlamı, Önemi ve
Faydaları, Hacettepe Üniv. İ.İ.B.F Dergisi Sayı:2
YUAN, Fong Ching (2007), The Use of a Fuzzy Logic Based System in Cost-Volume-Profit
Analysis Under Uncertainty, www.sciencedirect.com

Leadership Traits Of Managers In Health Sector: Sample Of Isparta

Orhan Adigüzel, Nurittin Arikan2, Seher Derya2, Belma Keklik1
1Süleyman Demirel University, Department of Health Administration, Turkey
2Süleyman Demirel University, Department of Business Administration, Turkey
E-mails: orhanadiguzel@gmail.com,nurittin_arikan@hotmail.com,
seherderya@gmail.com, belmakeklik@sdu.edu.tr

Abstract
Leadership is a process that affect the activities of people who gathered around the goals and
objectives. Leader is a person who directing the behavior of group members in the group’s
purposes. In this sense, the business leaders exhibit different behaviors when they leading
others to perform the jobs and activities. These different behaviors which are exhibited by the
leader is his/her management style. Management style is depend on manager’s personality,
company’s sector, organizational structure and members of organization can changeable.
The health sector is a developing with techonological innovations and scientific researches
day by day. Behaviors of managers and leaders in this sector also attracted the attention of
social scientists and executives.
In this project, behaviors of managers in health sector will be examined and which leadership
styles trend is maximum and this trend how change related to the sex, age, the year of work in
the company will be analyzed. Thus, the output of our project will help managers to know
their behaviors and academicians for new studies.

Keywords: Manegers, Leadership, Leadership styles, Health sector

1.INTRODUCTION
Management concept started very long time ago. Human being beginning from their
existence was always the part of this management concept. Even in a small and primitive
community management could be said to exist. This concept always affected the life of the
people, communities and socities deeply and this concept was always current for the socities
166

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="18097">
                <text>1110</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18098">
                <text>In The Uncertainty Conditions Cost-Volume-Profit Anlysis Which is Used Fuzzy Logic</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="18099">
                <text>Hilmi, Kirlioğlu</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="18100">
                <text>To be successful in the global competitive environment, business are obliged to maintain  their activities and plan their activities. Profit planning is the most important management  tool, since the main target is to make profit.  The cost system, which is used, should provide information for the concerning people about  the many aspects, such as inefficient parts, unprofitable products and determining the  activities and products whose costs are high, but incomes are very low.  Activity-based costing is becoming as a tool supporting business management by supplying  more detailed information as well as effort to determine more accurately the product costs.  However, activity-based costing is criticized because it is found complex and application is  difficult. In today's management where computers are used effectively can resolve the lack at  this point by using computer-supported system.  In our study, in activity-based cost systems, a methodology was developed, based on turbid  logic theory, so as to eliminate the uncertainty, remove the vaguness and make profit plan by  using the estimated data.  Keywords: Cost-Volume Profit Analysis, Fuzzy Logic</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18101">
                <text>2012-05-31</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="18102">
                <text>Conference or Workshop Item
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="6">
        <name>H Social Sciences (General)</name>
      </tag>
    </tagContainer>
  </item>
  <item itemId="1778" public="1" featured="0">
    <fileContainer>
      <file fileId="2530">
        <src>https://omeka.ibu.edu.ba/files/original/a8deb9997b68cd2c31fcabd6a889ecc7.docx</src>
        <authentication>f0e7f2ea676adf0720d295fa909efaf7</authentication>
      </file>
      <file fileId="2531">
        <src>https://omeka.ibu.edu.ba/files/original/bb70387e261bde37c13c9abc033666ce.pdf</src>
        <authentication>b51e115d41b65e20f77b068c37937685</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="14625">
                    <text>In Top Notch: English for Today’s World I, the Effectiveness of Verbal -Linguistic
Intelligence on Teaching English through Multiple Intelligences Theory
Zeynep Arslan &amp; Melih Karakuzu
International Burch University/ Sarajevo, Bosnia and Herzegovina
Key words:Multiple Intelligences Theory, Verbal-Linguistic Intelligence, Top Notch: English for Today’s World I.
ABSTRACT
This study represents the effectiveness of Verbal-Linguistic Intelligence through related activities in Multiple
Intelligences Theory introduced by Howard Gardner. In Top Notch: English for Today’s World I, Verbal-Linguistic
Intelligence is the most mainly analyzed of all the intelligences, so through activities, the impacts of VerbalLinguistic Intelligence on Multiple Intelligences Theory will be taken into consideration in Teaching English for
Top Notch: English for Today’s World I. It will be pointed out whether Top Notch: English for Today’s World I has
any impact and effectiveness through Verbal-Linguistic Intelligence on Teaching English in Multiple Intelligences
Theory.

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="14618">
                <text>2063</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14619">
                <text>In Top Notch: English for Today’s World I, the Effectiveness of Verbal -Linguistic Intelligence on Teaching English through Multiple Intelligences Theory</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="14620">
                <text>ARSLAN, Zeynep 
KARAKUZU, Melih </text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="14621">
                <text>Key words:Multiple Intelligences Theory, Verbal-Linguistic Intelligence, Top Notch: English for Today’s World I.  ABSTRACT  This study represents the effectiveness of Verbal-Linguistic Intelligence through related activities in Multiple Intelligences Theory introduced by Howard Gardner. In Top Notch: English for Today’s World I, Verbal-Linguistic Intelligence is the most mainly analyzed of all the intelligences, so through activities, the impacts of Verbal-Linguistic Intelligence on Multiple Intelligences Theory will be taken into consideration in Teaching English for Top Notch: English for Today’s World I. It will be pointed out whether Top Notch: English for Today’s World I has any impact and effectiveness through Verbal-Linguistic Intelligence on Teaching English in Multiple Intelligences Theory.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="14622">
                <text>IBU Publishing</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="14623">
                <text>2013-05-03</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="14624">
                <text>Article
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
  <item itemId="2977" public="1" featured="0">
    <fileContainer>
      <file fileId="3745">
        <src>https://omeka.ibu.edu.ba/files/original/581049ba259f06fdecb8f5a145b8778e.pdf</src>
        <authentication>0e4713355ef97aff22406ca49591833a</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="23028">
                    <text>In vitro Antioxidant Properties and Phenolic Content
of Ginger (Zingiber officinale Rosc.) Root
Ercan Bursal
Faculty of Sciences and Arts, Department of Chemistry
Muş Alparslan University, Turkey
ercanbursal@gmail.com
Ekrem Köksal
Faculty of Sciences and Arts, Department of Chemistry
Erzincan University, Turkey
ekoksal@erzincan.edu.tr
Đlhami Gülçin
Faculty of Sciences, Department of Chemistry
Atatürk University, Turkey
igulcin@atauni.edu.tr
Abstract: Ginger root is one of the most widely used plants for medicinal aims in
Anatolia. Determination of antioxidant properties and of phenolic contents traditionally
used plants is important in respect to pharmacologic studies. In this study, antioxidant
properties and phenolic content of ginger (Zingiber officinale Roscoe) root are
investigated. Antioxidant activity of plant is measured with ferric thiocyanate method,
reducing power and metal chelating assays. Also, antiradical activity of ginger
(Zingiber officinale Roscoe) root is measured with 1,1-diphenyl-2-picryl-hydrazyl
(DPPH•) radical scavenging activity. Additionally total phenolic content of plant are
determined by the Folin-Ciocalteu reactive method. Butylated hydroxyanisole (BHA),
butylated hydroxytoluene (BHT), α-tocopherol and trolox were used as standard
antioxidants for comparison. It has been show that ginger (Zingiber officinale Rosc.)
root have gat antioxidant and antiradical properties and there is the correlation between
these properties and phenolic and flavonoid contents of plant.

Introduction
Ginger (Zingiber officinale Rosc.) is a common additive in a number of commercial foods and beverages
and is valued both for its aromatic volatile constituents and for its spicy, pungent constituents. Ginger
(Zingiber officinale Rosc.) has been used as a spice for thousands of years. World production is estimated
to be 100000 tyear-1 on a dry weight basis and it is cultivated in many tropical and subtropical countries
(Bartley and Jacobs, 2000). Ginger (Zingiber officinale Rosc.), belonging to a tropical and sub-tropical
family – Zingiberaceae, originating in South-East Asia and introduced to many parts of the globe, has been
cultivated for thousands of years as a spice and for medicinal purposes (Park and Pizzuto, 2002).
Oxygen and nitrogen are very important elements for aerobe livings, but reactive oxygen and nitrogen
species (RONS) generated in the living body can be very dangerous (Willet, 1994). Existing lifestyles
cause free radicals and RONS to over-produce in human organism, and to decrease the physiological
antioxidant capacity (Lopez, Akerreta, Casanova, Garcia-Mina, Cavero, &amp; Calvo, 2007). RONS can cause
many diseases such as atherosclerosis, coronary heart diseases, aging and cancer (Li, Wong, Cheng, &amp;
Chen, 2008). These diseases result from uncontrolled production of RONS and unbalanced mechanism of
antioxidant protection. RONS contain superoxide anion radicals (O2.-), hydroxyl radicals (OH.) and non
free-radical species such as H2O2 and singlet oxygen (1O2) and these molecules are a class of highly
reactive molecules generated on aerobic respiration in livings (Halliwel &amp; Gutteridge, 1989). On the other
hand, RONS can cause lipid peroxidation in foods that leads to the deterioration (Sasaki, Ohta, &amp; Decker,
1996). Antioxidants can inhibit the outbreak or the advance of oxidative reactions and thus prevent cell
86

�damage caused by RONS (Esmaeili &amp; Sonboli, 2010). In order to decrease harmful effect of RONS, the
antioxidants from plants can be used. Also, there are synthetic antioxidants such as butylhydroxyanisole
(BHA) and butylhydroxytoluene (BHT), but the usage of these molecules has some risks (Sun &amp; Fukuhara,
1997). Therefore, in recent years, the use of synthetic antioxidants has been limited in many countries and
the interest in natural antioxidants has increased more and more. The most important one of natural
antioxidants is the medicinal plants on which many studies have been done so far. The medicinal plants
have been used to treat many diseases in the Anatolia for a long time. Many researches have shown that
many medicinal plants used in Anatolia have highly antioxidant activity. Also, these plants have rich
phenolic content. Natural antioxidants in plants protect the human body from free radicals, oxidative stress
and associated diseases. Hence, these antioxidants play a very important role in human health (Lopez et al.,
2007). Plants are rich in biologically active compounds which have features such as antioxidant and radical
scavenging activities. Many studies reveals that most of the foods contain phytochemicals such as phenolic
compounds having potential protective effects (Rice-Evans, Miller, &amp; Paganga, 1997), and increasing
consumption of fruits and vegetables decrease degenerative diseases (Ames, Shigenaga, &amp; Hagen, 1993;
Reddy, Sreeramulu, &amp; Raghunath, 2009).

Materials and methods
Chemicals

We obtained butylated hydroxyanisole (BHA), butylated hydroxytoluene (BHT), nitroblue tetrazolium
(NBT), the stable free radical 1,1-diphenyl-2-picryl-hydrazyl (DPPH•), linoleic acid, 3-(2-Pyridyl)-5,6-bis
(4-phenyl-sulfonic acid)-1,2,4-triazine (Ferrozine), 6-hydroxy-2,5,7,8-tetramethylchroman-2-carboxylic
acid (Trolox), ethylenediaminetetraacetic acid (EDTA), α-tocopherol, polyoxyethylenesorbitan
monolaurate (Tween-20), 2,2’-bipyridine and trichloroacetic acid (TCA) from Sigma (Sigma-Aldrich
GmbH, Sternheim, Germany) and purchased ammonium thiocyanate from Merck.
Samples and preparation of extract

We obtained dried ginger (Zingiber officinale Rosc.) from local market at Erzurum, Turkey. For ethanol
extract ginger root (EEGR), 25 g dried ginger (Zingiber officinale Rosc.) root ground into in a mill, and the
powdery ginger (Zingiber officinale Rosc.) root is mixed with 100 mL ethanol on a magnetic stirrer for 1
hour. The extracts are filtered and then filtrates are collected. The ethanol in mixture is removed using a
rotary evaporator (RE 100 Bibby, Stone Staffordshire England) at 50oC to dry the extract. The extract is
placed in a dark plastic bottle and stored at -20oC until used for experimental studies.
Total antioxidant activity determination by ferric thiocyanate method

The total antioxidant activity of EEGR and standard antioxidants is determined using the ferric thiocyanate
method in linoleic acid emulsion (Mitsud, Yuasumoto &amp; Iwami, 1996). The stock solutions are prepared by
10 mg of EEGR dissolved in 10 mL distilled water. The different concentrations of stock EEGR solution
samples (10-20 µg/mL) are prepared in 2.5 mL of potassium phosphate buffer solution (0.04 M, pH 7.0)
and then these are added to 2.5 mL of linoleic acid emulsion in potassium phosphate buffer solution (0.04
M, pH 7.0). The final solutions are incubated at 37oC. During the incubation periodically, a 0.1 mL aliquot
of the mixture is diluted with 3.7 mL of ethanol, and then it is added to the mixture of 0.1 mL of 30%
ammonium thiocyanate and 0.1 mL of 20 mM ferrous chloride in hydrochloric acid (3.5%). The
absorbance is measured at 500 nm for the determination of the peroxide level. The peroxides formed during
linoleic acid oxidation oxidize Fe2+ to Fe3+ and the latter ions form a complex with thiocyanate. The
complex has a maximum absorbance at 500 nm. The process is repeated every 6 h until the control reaches
its maximum absorbance value. The amounts of inhibition are calculated by the following equation:

A

Inhibition of lipid peroxidation (%) =100 −  S x 100 
 AC

87

�Where, AS is the absorbance value of the control reaction and AC is the absorbance value of working
samples and standards. In the control, ethanol is used instead of the sample.
Fe3+ reducing power assay

The reducing activity of EEGR is determined according to the method of Oyaizu (1986). The capacity
reducing of EEGR to reduce the ferric-ferricyanide complex to the ferrous-ferricyanide complex of
Prussian blue is measured by reading the absorbance at 700 nm. Shortly, different concentrations of EEGR
(10-30 µg/mL) in 1 mL of distilled water are mixed with phosphate buffer (2.5 mL, 0.2 M, pH 6.6) and
potassium ferricyanide [K3Fe(CN)6] (2.5 mL, 1%). The mixture is incubated at 50oC for 20 min. Then, 2.5
mL trichloroacetic acid (10%) was added to the mixture. Finally, 0.5 mL of FeCl3 (0.1%) is added to this
solution, and the absorbance is measured at 700 nm. Increased absorbance indicates greater reduction
capability.
Cu2+ reducing power assay

In order to determinate of the reducing ability of EEGR, the cupric ions (Cu2+) reducing method
recommended by Apak et al. (2004) with slight modification is used. Shortly, 0.25 mL CuCl2 solution
(0.01M), 0.25 mL of ethanolic neocuproine solution (7.5×10−3 M) and 0.25 mL of CH3COONH4 buffer
solution (1 M) are added to a test tube, followed by mixing with different concentrations of EEGR (10-30
µg/mL). Then, the final volume is increased to 2 mL with distilled water. The absorbance is read at 450 nm
30 minute later. The increased absorbance indicates the greater reduction capability.
Chelating activity on ferrous ion (Fe2+)

Ferrous ions (Fe2+) chelating activity of EEGR is measured according to the method of Re and co-workers
(1999). Briefly, the different concentrations (10-30 µg/mL) of ethanol extract from ginger (Zingiber
officinale Rosc.) root in 0.25 mL ethanol, 0.25 mL FeSO4 solution (2 mM), 1 mL Tris-HCl buffer solution
(pH 7.4), 1mL 2,2’-bipyridine solution (0.2% in 0.2 M HCl) and 2.5 mL ethanol solution are added to a test
tube, respectively. Then, total volume is adjusted to 6 mL with distilled water, and stirred well. The
absorbance is measured at 562 nm. Na2EDTA is used as a standard ferrous ions (Fe2+) chelator.
DPPH free radical scavenging activity

DPPH free radical scavenging activity for EEGR is measured according to the method of Blois (1958).
Briefly, a 0.1 mM ethanolic solution of DPPH· was prepared on daily bases. Then, 1 mL of this solution is
added to 3 mL of EEGR solution in ethanol at different concentrations (10-20-30 µg/mL). After half an
hour, the absorbance is measured at 517 nm for every sample. The DPPH· concentration (mM) in the
reaction medium was calculated from the following calibration curve, determined by linear regression (R2:
0.9974):

Absorbance
= 5.869x10-4[DPPH·] + 0.0134
The capability to scavenge the DPPH· radical was calculated using the following equation:

 A -A 
DPPH· scavenging effect (%) =  C S  x 100
 AC 
Where, AC is the initial concentration of the stable DPPH free radical and AS is the absorbance of the
concentration of vestigial DPPH·in the presence of EEGR (Cristiane de Souza, Soares de Araujo, &amp;
Imbroisi 2004).

88

�Determination of total phenolic content by Folin Ciocalteau assay

The total phenolic content in ginger (Zingiber officinale Rosc.) root is estimated by a colorimetric assay
based on the procedure described by Slinkard et al. (1999) with slight modification. From EEGR 1 mg is
added into a test tube and the final volume is increased to 23ml with distilled water. 3 minutes later FolinCiocalteu’s reagent (0.5 mL) and 2% Na2CO3 (1.5 mL) are added. The samples are vortexed and then kept
at room temperature for 30 minutes. The absorbance measurements are recorded at 760 nm. The distilled
water is used either as blank or for control instead of sample. Gallic acid is used for comparison. The
absorbance measurements of samples that contain 100, 200, 300, 400 and 500 µg gallic acid are recorded
and standard gallic acid graph is drawn. The results are reported as µg gallic acid equivalents per mg
extract.
Determination of total flavonoid content

Flavonoids are the most common group of polyphenolic compounds in the human diet and are found
ubiquitously in plants (Spencer, 2008). The total flavonoid content in EEGR is estimated by a colorimetric
assay based on the procedure described by Park et al. (1997). One mg EEGR samples are added into a test
tube. Then 0.1 mL CH3COOK (1 m) and 0.1 mL of 10% Al(NO3)3 in 4,3 mL ethanol solution is added and
the samples are vortexed. Then the vortexed samples kept at room temperature for 40 minutes. The
absorbance measurements are recorded at 415 nm. The distilled water is used either as blank or for control
instead of sample. Quercetin is used for comparison. The absorbance measurements of samples that contain
20, 40, 60, 80 and 100 µg quercetin are recorded and then the standard graph is drawn. The results are
reported as µg quercetin equivalents per mg extract.

Statistical Analysis
All the analyses on total antioxidant activity are carried out in duplicate sets. The other analyses were
carried out in triplicate. The data are recorded as mean  standard deviation and analysed by SPSS (version
11.5 for Windows 98, SPSS Inc.). One-way analysis of variance is performed by ANOVA procedures. The
significant differences between means are determined by LSD tests. P values  0.05 and  0.01 are
regarded as significant and very significant, respectively.

Result and discussion
Lipid peroxidation can cause hazardous effects in foods by forming complex mixture of secondary
breakdown products of lipid peroxides. The further intake of these foods can cause a number of adverse
effects including toxicity to mammalian cells. Lipid peroxidation is thought to proceed via radical mediated
abstraction of hydrogen atoms from methylene carbons in polyunsaturated fatty acids (Rajapakse, Mendis,
Byun, &amp; Kim, 2005). Antioxidant activity is defined as the ability of a compound to inhibit oxidative
degradation, such as lipid peroxidation (Roginsky &amp; Lissi, 2005)
Natural antioxidants have biofunctionalities such as the reduction of chronic diseases, DNA damage,
mutagenesis, carcinogenesis, etc. and inhibitions of pathogenic bacteria growth, which are often associated
with the termination of free radical propagation in biological systems (Zhu, Hackman, Ensunsa, Holt, &amp;
Keen, 2002). Thus, for medicinal bioactive components, antioxidant capacity is widely used as a parameter.
A number of assays have been introduced to measure the total antioxidant activity of pure compounds
(Miller, Castelluccio, Tijburg, &amp; Rice-Evans, 1996).
In this study, the antioxidant activity of the EEGR is compared to BHA, BHT, α-tocopherol and its watersoluble analogue trolox. The antioxidant activity of the EEGR, α-tocopherol, trolox, BHA and BHT is
measured according to the total antioxidant activity by ferric thiocyanate method, DPPH free radical
scavenging activity, metal chelating activity, reducing Fe3+ and Cu2+ activity. Besides, the total phenolic
and flavonoid contents of these samples are determined.
89

�Total antioxidant activity determination by ferric thiocyanate method

The ferric thiocyanate method determines the amount of peroxide produced during the initial stages of
oxidation. 20 g/mL concentrations of EEGR on lipid peroxidation of linoleic acid emulsion are shown in
Figure 1 and are found to be 57.4%. Otherwise, α-tocopherol and trolox display 61.5 and 81.5% inhibition
on peroxidation of linoleic acid emulsion, respectively at the 20 g/mL concentration. As a result, Ginger
have potent antioxidant activity in the ferric thiocyanate assays (Figure 1).

Figure 1. Total antioxidant activity.
Reducing power

Reducing power of EEGR and standards (BHT, α-tocopherol and trolox) are determined by using the
potassium ferricyanide reduction and cupric ions (Cu2+) reducing methods. For the measurements of the
reductive activity, the Fe3+-Fe2+ transformation is investigated in the presence of EEGR using the method of
Oyaizu (1986). The reducing activity of EEGR, and standard compounds increases with increasing their
concentrations. Ferric ions (Fe3+) reducing ability of samples is as follows: Trolox ˃ BHT ˃ Ginger ˃ αTocopherol (Figure 2A). The results indicate that EEGR has notable ferric ions (Fe3+) reducing ability and
electron donor properties for neutralizing free radicals. Also, Cu2+ reducing capability of EEGR by Cuprac
method is found to be concentration dependent. Cupric ion (Cu2+) reducing ability of EEGR is shown in Fig.
2B and there is a correlation between the cupric ions reducing ability and concentrations of studied samples.
Results are as follows: BHA ˃ Ginger ˃ Trolox ˃ α- Tocopherol (Figure 2B).

Figure 2A. The Fe3+ reducing activity.
activity

Figure 2B. The Cu2+ reducing

Chelating capacity

Metal ions can cause lipid peroxidation that can produce free radicals and lipid peroxides. Therefore, metal
chelating activity indicates antioxidant and antiradical properties. The decreased absorbance of the reaction
mixture indicates higher metal chelating capability. EDTA is used as a standard metal chelating agent at the
90

�method firstly used by Re et al. (1999). According to the results, EEGR indicates less metal chelating from
EDTA (Figure 3). In this study 2,2'-bipyridine is used as a metal chelating agent.
Radical scavenging activity

DPPH has been extensively used to measure the free radical-scavenging ability of various antioxidant
substances. DPPH• assay is used in the this study for a primary screening of the EEGR free radicalscavenging activity, because this assay can accommodate a large number of samples in a short period and is
sensitive enough to detect natural compounds at low concentrations. DPPH• scavenging method provides
information on the reactivity of test compounds with a stable free radical. Besides, this method is simple
and fast. Antioxidants react with DPPH•, which is a free radical, and convert it to 1,1-diphenyl-2-picryl
hydrazine. In the meantime the discolouration degree at the test tube indicates the radical-scavenging
capability of the antioxidant (Singh, Murthy, &amp; Jayaprakasha, 2002). In this study, antioxidant activities of
EEGR and standards are measured. DPPH• gives a strong absorption at 517 nm because of its odd electron.
As this electron becomes paired off in the existence of a free radical scavenger, the absorption vanishes.
Consequently, EEGS exhibits remarkable DPPH free radical scavenging activity. The decrease (p0.05) in
the concentration of DPPH radical due to the scavenging ability of EEGR and standards is shown in figure
5. BHA and BHT were used as references radical scavengers in this study. The scavenging effect of EEGR
and standards on the DPPH radical decreased in that order: BHA  Ginger  BHT (Figure 4).

Figure 3. The ferrous ion (Fe+2) chelating activity.
scavenging effect.

Figure 4. The DPPH

Total phenolic content

The total phenolic contents of ethanolic extract ofginger (Zingiber officinale Rosc.) root is determined with
Folin Ciocalteu reagent. The standard graph of gallic acid is drawn (r2: 0.994). The amount of total
phenolic is determined from the standard graph equation as gallic acid equivalents per one mg of extract
(GAE/mg extract). As can be seen in Table 1, 136 µg/mg of gallic acid equivalent of phenolic content is
calculated in 1 mg of EEGR. The correlation between the antioxidant capacities of EEGR and the standard
graph of gallic acid is determined. According to this result, it says that the phenolic compounds contribute
significantly to the antioxidant capacities of the root parts of of ginger (Zingiber officinale Rosc.) plants.
Total flavonoid content

Flavonoids, including flavones, flavanols and tannins, are a class of secondary metabolites in plants. The
consumption of the flavonoid containing fruits and vegetables has been linked to the protection against
cancer and heart disease (Hertog, Hollman &amp; Venema, 1992). Flavonoids are the most common group of
polyphenolic compounds in the human diet and are found ubiquitously in plants. Quercetin is a well known
plant-derived flavonoid; studies show that it may have antioxidant properties (Davis et al 2009). The
standard graph of quercetin is drawn. The amount of total flavonoid is determined by this standard graph
equation as quercetin equivalents per one mg of extract. The result of EEGR is found to be 15.4 µg QE/mg
extract (Table 1).

91

�Total phenolic content (GAE)

EEG (µg/mg)
136

Total flavonoid content (QE)

15.4

Table 1: Total phenolic and flavonoid contents of ginger (Zingiber officinale Rosc.) Root

Conclusions
This study pointed out comparatively the potential antioxidant properties of ginger. According to the
obtained data, ginger is found to be effective antioxidants in different in vitro assays including ferric
thiocyanate method, reducing power and DPPH• scavenging activities when compared to standard
antioxidant compounds such as BHA and BHT, synthetic antioxidants, -tocopherol, a natural antioxidant,
and trolox which is water-soluble analogue of tocopherol. Besides, phenolic and flavonoid contents of
ginger are determined as gallic acid and quercetin equivalent, standard phenolic and flavonoid compounds
respectively. Also, according to the result obtained, ethanol extract of ginger (Zingiber officinale Rosc.)
root has effective antioxidant and antiradical capabilities, compared to standard antioxidant compounds.
However, this extract doesn’t has good chelating power. The inhibition of lipid peroxidation in linoleic acid
emulsion of EEGR is found to be higher than α-tocopherol, a standard antioxidant. The amount of total
phenolic is approximately nine times of the amounts of total flavonoid in this extract.

References
Apak, R., Güçlü, K., Özyürek, M., &amp; Karademir, S. E. (2004). Novel total antioxidant capacity index for dietary
polyphenols and vitamins C and E, using their cupric ion reducing capability in the presence of neocuproine: CUPRAC
method. Journal of Agricultural and Food Chemistry, 52, 7970-7981.
Bartley, J. P., &amp; Jacobs, A. L. (2000) Effects of drying on flavour compounds in Australian-grown ginger (Zingiber
officinale). Journal of the Science of Food and Agriculture, 80, 209-215.
Blois, M.S. (1958) Antioxidant determinations by the use of a stable free radical. Nature, 26, 1199–1200.
Cristiane de Souza L., Soares de Araujo S. M., &amp; Imbroisi D. O. (2004) Determination of the free radical scavenging
activity of dihydropyran-2,4-diones. Bioorganic &amp; Medicinal Chemistry Letters, 14, 5859–5861.
Davis, J. M., Murphy, E. A., Carmichael, M. D., &amp; Davis, B. (2009) Quercetin increases brain and muscle
mitochondrial biogenesis and exercise tolerance. American Journal of Physiology- Regulatory Integrative and
Comparative Physiology, 296, 1071-1077.
Esmaeili, M. A., &amp; Sonboli A. (2010) Antioxidant, free radical scavenging activities of Salvia brachyantha and its
protective effect against oxidative cardiac cell injury. Food and Chemical Toxicology, 48, 846–853.
Halliwell B., &amp; Gutteridge J. M. (1989) Free radicals in biology and medicine. Clarendon Press: Oxford: pp. 23-30
Hertog, M.G.L., Hollman, P.C.H., &amp; Venema, D.P. (1992). Optimization of a quantitative HPLC determination of
potentially anticarcinogenic flavonoids in vegetables and fruits. Journal of Agricultural and Food Chemistry, 40, 1591–
1598.
Li, H. B., Wong, C. C., Cheng, K. W., &amp; Chen, F. (2008) Antioxidant properties in vitro and total phenolic contents in
methanol extracts from medicinal plants, LWT-Food Scıence and Technology, 41, 385–390.
Lopez, V., Akerreta, S., Casanova, E., Garcia-Mina, J. M., Cavero, R. Y., &amp; Calvo, M. I. (2007). In vitro antioxidant
and anti-rhizopus activities of lamiaceae herbal extracts. Plant Foods Human Nutrition, 62, 151–155.
Miller, N. J., Castelluccio, C., Tijburg, L., Rice-Evans, C. A. (1996) The antioxidant properties of thioflavines and their
gallate esters-radical scavengers or metal chelator? FEBS Letters, 392, 40-44.

92

�Mitsuda, H., Yuasumoto, K., &amp; Iwami, K. (1996) Antioxidation action of indole compounds during the autoxidation of
linoleic acid. Eiyo to Shokuryo, 19, 210-214.
Oyaizu, M. (1986). Studies on product of browning reaction prepared from glucose amine. Japan Journal of Nutrition,
44, 307–315.
Park, E.J., Pizzuto, J.M., (2002). Botanicals in cancer chemoprevention. Cancer Metastasis Review 21, 231–255.
Park, Y. K., Koo, M. H., Ikegaki, M., Contado, J. L., (1997) Comparison of the flavonoid aglycone contents of Apis
mellifera propolis from various regions of Brazil. Arquivos de Biologiae Technologia, 40, 97-106.
Rajapakse, N., Mendis, E., Byun, H. G., &amp; Kim, S.K. (2005) Purification and in vitro antioxidative effects of giant
squid muscle peptides on free radical-mediated oxidative systems. Journal of Nutrıtıonal Bıochemıstry, 16, 562–569.
Re, R., Pellegrini, N., Proteggente, A., Pannala, A., Yang, M., &amp; Rice-Evans, C. (1999) Antioxidant activity applying
an improved ABTS radical cation decolorization assay. Free Radical Biology and Medicine, 26, 1231–1237.
Rice-Evans, C. A., Miller, N. T., &amp; Paganga, G. (1997). Antioxidant properties of phenolic compounds. Trends in Plant
Science , 4, 304–309.
Roginsky, V., &amp; Lissi E. A. (2005) Review of methods to determine chain breaking antioxidant activity in food. Food
Chemistry, 92, 235–254.
Singh, R. P., Murthy, K. N. C., &amp; Jayaprakasha, G. K. (2002) Studies on the antioxidant activity of pomegranate
(Punica granatum) peel and seed extracts using in vitro models. Journal of Agricultural and Food Chemistry, 50, 81-86.
Singleton, V. L., Orthofer, R., &amp; Lamuela-Raventŏs, R. M., (1999) Analysis of total phenols and other oxidation
substrates and antioxidants by means of Folin-Ciocalteu Reagent. Methods in Enzymology, 299, 152–178.
Spencer, J. P. E., (2008). Flavonoids: Modulators of brain function? The British Journal of Nutrition, 99, 60-77.
Sun, B., &amp; Fukuhara, M. (1997) Effects of co-administration of butylated hydroxytoluene, butylated hydroxyanisole
and flavonoids on the activation of mutagens and drug metabolizing enzymes in mice. Toxicology, 122: 61-72
Vijaya Kumar Reddy, C., Sreeramulu, D., &amp; Raghunath, M. (2010). Antioxidant activity of fresh and dry fruits
commonly consumed in India. Food Research International, 43, 285–288.
Willet, W.C., (1994). Diet and healt: What should we eat? Science, 264, 532-537.
Zhu, Q. Y., Hackman R. M., Ensunsa, J. L., Holt, R., &amp; Keen, C. L. (2002) Antioxidative activities of oolong tea.
Journal of Agricultural and Food Chemistry, 50, 6929-6934.

93

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="23022">
                <text>338</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="23023">
                <text>In vitro Antioxidant Properties and Phenolic Content  of Ginger (Zingiber officinale Rosc.) Root</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="23024">
                <text>Bursal, Ercan
Köksal, Ekrem
Gülçin, İlhami</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="23025">
                <text>Ginger root is one of the most widely used plants for medicinal aims in  Anatolia. Determination of antioxidant properties and of phenolic contents traditionally  used plants is important in respect to pharmacologic studies. In this study, antioxidant  properties and phenolic content of ginger (Zingiber officinale Roscoe) root are  investigated. Antioxidant activity of plant is measured with ferric thiocyanate method,  reducing power and metal chelating assays. Also, antiradical activity of ginger  (Zingiber officinale Roscoe) root is measured with 1,1-diphenyl-2-picryl-hydrazyl  (DPPH•) radical scavenging activity. Additionally total phenolic content of plant are  determined by the Folin-Ciocalteu reactive method. Butylated hydroxyanisole (BHA),  butylated hydroxytoluene (BHT), α-tocopherol and trolox were used as standard  antioxidants for comparison. It has been show that ginger (Zingiber officinale Rosc.)  root have gat antioxidant and antiradical properties and there is the correlation between  these properties and phenolic and flavonoid contents of plant.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="23026">
                <text>2010-06</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="23027">
                <text>Conference or Workshop Item
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="15">
        <name>Q Science (General)</name>
      </tag>
    </tagContainer>
  </item>
  <item itemId="3071" public="1" featured="0">
    <fileContainer>
      <file fileId="3839">
        <src>https://omeka.ibu.edu.ba/files/original/0cdb4f475047c474f07f561b811628c7.pdf</src>
        <authentication>77c62548f52325775df2f3abf7f888de</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="23686">
                    <text>2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo

Increasing Importance of Independent Audit of Financial Statements in
Developing Countries
Hilmi KIRLIOĞLU
Prof. Dr., Sakarya University
Turkey
hilmik@sakarya.edu.tr
Ali AKAYTAY
Lect., Duzce University
Turkey
aliakaytay@duzce.edu.tr

Abstract: In an economy, basic function of money and capital markets are to ensure the converting
savings into investment. Unlike the money markets in the capital markets investors individually may
choose the investment tool directly which they want to buy. It has great importance for a country‘s
economy that investors to convert their savings effectively into investment. This is possible only if
the reliable and timely information need of investors are provided. In this respect, the importance of
the subject of accurate and reliable financial information of financial statements announced to public
periodically that effect directly the price of investment tools in the capital markets is increasing day to
day. Today accurateness and reliability of announced financial informations are seriously examined
by users of informations that are announced by companies like shareholders, investors, lenders,
consulting organisations and public. First the question ―which factors effect the reliability and
accurateness of announced financial informations‖ will be discussed in this paper. And the increasing
importance of independent auditing will be emphasized. Besides, in today‘s economical conditions,
the factors that are complicating the role of independent auditor and possible technological tools that
can be used to increase the efficiency of auditing by eliminating these factors will be addressed.

Introduction
Some recent events and developments in business and especially in auditing environment which will be
discussed below, have highlighted some problems in the auditing process. As a result of these events, it can be seen
clearly now that auditors need to take the necessary steps to restore the public confidence in developing and
developed capital markets. It‘s clearly understood that various arrangments must be done about the auditing process.
Events in the begining of 2000‘s start with Enron – Arthur/Anderson and continue with the others reduced
investors confidence to financial statement that are passed from independent auditing. Enron's stock price, which hit
a high of US$90 per share in mid-2000, caused shareholders to lose nearly $11 billion when it plummeted to less
than $1 by the end of November 2001. The U.S. Securities and Exchange Commission (SEC) began an investigation,
and Dynegy offered to purchase the company at a fire sale price. When the deal fell through, Enron filed for
bankruptcy on December 2, 2001 under Chapter 11 of the United States Bankruptcy Code, and with assets of $63.4
billion, it was the largest corporate bankruptcy in U.S. history until WorldCom's 2002 bankruptcy (Benston,
2009:497). The Enron scandal, revealed in October 2001, eventually led to the bankruptcy of the Enron Corporation,
an American energy company based in Houston, Texas, and the dissolution of Arthur Andersen, which was one of
the five largest audit and accountancy partnerships in the world. In addition to being the largest bankruptcy
reorganization in American history at that time, Enron undoubtedly is the biggest audit failure (Bratton, 2002:61).
Even, for Krugman (Krugmen, 2002) the most important event lived in recent years that made critical changes in
American society was not September 11, it was the event of Enron.
On July 21, 2002, WorldCom filed for Chapter 11 bankruptcy protection in the largest such filing in United
States history at the time (since overtaken by the collapse of Lehman Brothers and Washington Mutual in September
2008). WorldCom changed its name to MCI, and moved its corporate headquarters from Clinton, Mississippi,
to Dulles, Virginia, on April 14, 2003. Under the bankruptcy reorganization agreement, the company paid $750

20

�2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo

million to the SEC in cash and stock in the new MCI, which was intended to be paid to wronged investors (SEC
report, 2009)
A well known fact is that too many companies have problems with their bookkeeping. Siebel Systems,
Qwest and Xerox are examples of companies that have been ―cooking the books‖. We can call the year 2002 ―the
horrible year‖ from a bookkeeping point of view. Unfortunately the year 2002 was not an exception. This
manipulation is still going on. A fairly recent example is the Dutch retail trade company Royal Ahold, whose
subsidiary in the USA manipulated the operating profit. There are also examples from earlier years. Two of them
com from the banking world, where the UK Baring‘s Bank and the Japanese Daiwa‘s Bank lost millions of dollars
because of they did not have effective control systems. The third one is a Finnish multinational company, whose
subsidiary in Italy overestimated the work in progress and recorded fictious sales. Although the above examples are
the tip of the iceberg, they reflect the changing nature and demands in the audit process (Koskivara, 2004:192). In
this point the importance of control of business operations and independent auditing can be seen clearly. In the next
title concept of accounting manipulation will be discussed.

Concept of Accounting Manipulation
In the literature and practice several concepts are used in the context of manipulation of financial
statements. These concepts are quite similar to each other in some publications to be used interchangeably although
there are some differences between them. In this context, the following concepts are to the fore in the literature:






Earnings management
Income Smoothing
Big Bath Accounting
Aggressive Accounting
Fraudulent Financial Reporting

Each of these concepts have similar consequences and main purpose as to give a different impression to
financial information users and affecting their decisions are taken into consideration. Before diving into what
earnings management is, it is important to have a solid understanding of what we mean when we refer to
earnings. Earnings are the profits of a company. Investors and analysts look to earnings to determine the
attractiveness of a particular stock. Companies with poor earnings prospects will typically have lower share prices
than those with good prospects. Remember that a company's ability to generate profit in the future plays a very
important role in determining a stock's price. That said, earnings management is a strategy used by the management
of a company to deliberately manipulate the company's earnings so that the figures match a pre-determined target.
This practice is carried out for the purpose of income smoothing. Thus, rather than having years of exceptionally
good or bad earnings, companies will try to keep the figures relatively stable by adding and removing cash from
reserve accounts (known colloquially as "cookie jar" accounts) (Investopedia, 2010). The term ‗earnings
management‘ embodies a wide array of accounting techniques used by management to manipulate the earnings of an
entity. While there exists no single accepted definition of earnings management, the accounting literature provides
various descriptions of the practice. Schipper (1989:92) describes earnings management as ― . . . a purposeful
intervention in the external financial reporting process, with the intent of obtaining some private gain . . .‖. Similarly,
Healy and Wahlen (1999: 368) explain that earnings management occurs when managers use discretion to
manipulate financial information ― . . . to either mislead some stakeholders about the underlying economic
performance of the company or to influence contractual outcomes that depend on reported accounting numbers.‖
Consistent among these definitions is the notion of intentional manipulation of reported numbers by management.
However, since managerial intent is unobservable, the current definitions of earnings management are ― . . . difficult
to operationalise directly using attributes of reported accounting numbers . . . ‖ (Dechow and Skinner, 2000:238;
Powell et al., 2005:9).
One of the hardest accounting frauds to spot is big bath accounting. When a company is doing really bad
and has no chance of meeting earning expectations, unscrupulous management would begin writing-off every
expense and asset they could imagine. As a result, future expenses are reduced significantly and
naturallyearnings increase. In other words, the company is taking a big bath in the worst year so it can wipe its slate
clean. This almost always guarantees record-breaking earnings in subsequent years, likewise performance bonuses
(Yuan, 2008). Numerous definitions of the term ‗fraud‘ have been proposed within the academic and professional
literatures. In the criminological, and most general, sense, fraud refers to ― . . . any crime for gain which uses
deception as its principal modus operandi‖ (Wells 1997: 4). Fraud encompasses a range of deceptions including

21

�2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo

employee fraud, payroll fraud, insurance fraud, credit card fraud, identity theft, bribery, kickbacks, insider trading,
and the deliberate falsification of financial reports. Financial reporting fraud involves intentional deceit on behalf of
the preparers of the financial reports, and attempted concealment of that deceit (Albrecht 2003; Albrecht and
Albrecht 2004). Such actions result in the financial reports not representing a true and fair view of the company‘s
underlying economic position. Fraudulent accounting can be perpetrated in a variety of ways including improper
revenue and expense recognition, fictitious revenues and assets, over and/or undervalued assets and liabilities,
improper disclosures, and related party transactions (Powell et al., 2005:6).

Incentives of Accounting Manipulation
Preparing and disclosure of reliable financial statements are in the responsibility of company managers. As
a whole, even the company management may work to fulfill its responsibility but some reasons may require financial
information users questionize the financial statements that they use in their decisions.
Each day growing size of businesses caused increasing financial operations and workload of accounting
departmants. Intense workload in the accounting departments, increase the likelihood of erroneous action, such as the
increase in the number of employees also increases the likelihood of fraudulent transactions.
Financial information produced by companies to be approached with suspicion to justify a reason other
users of information are largely outside of business. Users of financial information outside the business can get from
the source itself is very difficult or even impossible.
Operating results of companies are prepared and disclosed by company managements. This situation also
makes risky the reliability and accuracy of produced information. Because the accuracy and reliability of produced
information are based on the behaviours of managers and its always possible to give fault information intentionally
or unintentionally.
As a result of research covering 1982-1992 in United States done by Dechow, Sloan and Skinner (1996)
gives the common characteristics of companies that made accounting manipulation are listed as follows:





The majority of board members, are also consists of the general manager and other senior managers of the
company,
The majority of the general managers are also the founder of the company,
The majority of companies don‘t have a partner that have a significant share and also is outside the
management,
The majority of companies don‘t have independent audit committee.

As a result of management structure to focus on specific individuals in this way causes in corporate
governance issues, to be opened to manipulation and abuses depending on the intentions of the authorities. Also
according to some researchs (Beattie, 1994; Carlson and Bathala, 1997) its understood that for their benefits
company managers may apply to manipulation on financial information.
As a natural result of accrual basis accounting, managers have to decide on time and amount of accrue of
income and expenses. This situation when combined with various policies and objectives inevitably leads to
manipulation of financial information. In other words, accrual accounting and the flexibility that it gives to managers
is one of the main reasons for the manipulation of financial information.
Companies that fail to reach analysts' estimates for multiple quarters can see their stocks drop precipitously.
When Procter &amp; Gamble warned that it would not meet analysts' consensus forecast in the first quarter of 2000, its
stock price fell 30%. When P&amp;G issued further warnings just before the end of the second quarter of 2000, the stock
price fell another 10% and P&amp;G's CFO was fired. As reported in CFO Magazine (December 1998), one CFO told
SEC Chief Accountant Lynn Turner that when the CFO warned an analyst that the company might just miss
consensus estimates, the analyst told him, "You're a bright guy; you'll figure out how to make it." Many companies
depend on financial leverage in optimizing returns to stakeholders. To establish a business's creditworthiness, debt
rating agencies use much of the same information as stock analysts. A slight drop in earnings or negative
expectations about future prospects could cause a decline in a company's debt rating, increasing its cost of capital and
diminishing prospects for new debt issues. Companies in highly competitive industries may want to maintain an edge
in revenues or market share. In 1998, Sensormatic Electronics, a maker of security systems, actually stopped its
clocks, which stamped shipping dates and times on finished products, 15 minutes before noon on the last day of a
quarter, so it could continue to make customer shipments within the quarter until it had reached its sales target. The
SEC brought charges and Sensormatic settled without admitting or denying misconduct. Many debt and lease
agreements, as well as other contractual arrangements, contain covenants in which a company agrees to attain certain

22

�2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo

earnings, debt, or other ratios, or limit payments to shareholders. When a company is in danger of missing one of the
covenants, the agreement may provide for immediate repayment or other specified performance. Manipulating
earnings slightly can improve ratios enough to avert such dangers (Duncan, 2001). Because of the reasons listedabove, it is unavoidable that independent auditors have to examine and tell his opinions about financial statements
prepared by business managements that are going to be disclosed to public.

Effects of Independent Auditing for More Trusted Financial Statements
Because of the reasons listed above it is hard for investor to accept the reliability of financial information
easily that they base upon their decisions. It is needed to be decreased the risk of being unreliable of financial
information and some potential precautions can be thought for that.
One precaution maybe financial information users to audit the information they use their own. Reliability of
the information coming out of business before it is used to examine whether the need is clear. One way to do this
from the users of financial information are to control themselves. However, this application is often impossible
because of information users usually not to know the control procedures, lack of time.
Sharing the risk of unreliable risk of financial information maybe thought as another precaution. Despite
this logical path, and the legal implementation of the management of compensation seems to be a difficult process
(Bozkurt, 1999:20). In accounting and auditing, internal control is defined as a process effected by an organization's
structure, work and authority flows, people and management information systems, designed to help the organization
accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored,
and measured. It plays an important role in preventing and detecting fraud and protecting the organization's
resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such
as trademarks).
In spite of the size of publicly traded companies are required to establish internal auditing system in their
structure. In this sense, theoritically, internal control systems can be seen as a tool for public offering of the financial
statements as accurate and reliable. However, according to Young (2002:18), in examined accounting manipulation
events it‘s seen that internal control systems can‘t do the expected mission to offer financial information users to
have exact reliable financial information.
The inadequacy of the precautions discussed above, requires an independent audit. In other words it seems
as the most effective method in the time and cost issue that an independent person that‘s confidential for all parties of
information users will going to audit if the information prepared and disclosed by company management is reliable
and accurate. Main task of independent auditor is to form a reasonable opinion about the financial statements of
company for information users will basis their decisions confidentally. Independent auditors are under a big
responsibility because of that his opinion affects all investment decisions of investors, in other words financial
information users. Reliable information independently audited, will be guided in the right way in their decisions to
all parties related to financial information of companies.

Conclusions
As a result of several recent developments in capital markets and the business world, financial information
users need of accurate and reliable financial information is increasing every each passing day. To meet these needs
and capital markets to work properly, is only possible with effective independent auditing.
While independent audit function undertake such an important role like this, for some reasons like the
companies and transactions they operate are growing each day, it is not easy for independent auditor to achive his
aim with classical auditing methods. It‘s clear that auditor will need new tools for more effective auditing in today‘s
business world. For that academicians and practitioners have to give more attention on this subject.
As a result of information technology, computer operations capabilities of the software programming and
particularly with the rapid developments in the increasing usage of these technologies to be adopted by businesses
recording and reporting business transactions become more easier when compared with past. According to this we
can say that its not easy even impossible auditors to audit their clients with classical manual methods and it‘s clear
that they must use these new technological tools for more effective audits.
In recent years another useful tool that academicians and practitioners work on for more effective audits is
analytical review based on artificial neural networks. Several systems based on artificial neural networks and in
widespread commercial use for accounting and financial tasks are described by Brown et al. (1995). These include:


FALCON, used by six of the ten largest credit card companies to screen transactions for potential fraud.

23

�2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo





Inspector, used by Chemical Bank to screen foreign currency transactions.
Several ANNs used to assist in managing investments by making predictions about debt and equity
securities as well as derivative instruments.
Several ANNs used for credit granting, including GMAC‘s Credit Advisor that grants instant credit for
automobile loans.
AREAS, used for residential property valuation. Developers of commercially used ANNs generally
consider the inner workings of their systems to be proprietary information that gives them a competitive
advantage.

As a result, artificial neural networks can be applied as a means of enhancing the effectiveness of
independent audits and it can be said that its possible to have more successfull results when compared to traditional
methods. We hope that our study draws attention to this important issue and will guide future research and
applications.

References
ALBRECHT, W. S. (2003). Fraud Examination. Ohio, South-Western Thomson Learning.
ALBRECHT, W. S. and C. Albrecht (2004). Fraud Examination and Prevention. Ohio, South-Western Thomson Learning.
BEATTIE, V., Brown, S., Ewers, D., John, B., Manson, S., Thomas, D., Turner, M. (1994), ―Extraordinary items and income
smoothing: A positive accounting approach‖, Journal of Business Finance and Accounting, Vol:21, No:6, pg: 791-811,
September.
BENSTON, George J. (November 6, 2003). "The Quality of Corporate Financial Statements and Their Auditors before and after
Enron" (PDF). Policy Analysis (Washington D.C.: Cato Institute) (497): 12. Retrieved 2009-09-28.
BOZKURT, N. (1999), Muhasebe Denetimi, Alfa Yayınları, Ġstanbul.
BRATTON, William W. "Enron and the Dark Side of Shareholder Value" (Tulane Law Review, New Orleans, May 2002) p.61
BROWN, C.E., Coakley J.R., Phillips M.E. (1995), ―Neural Network Enter The Management Accounting‖, Management
Accounting, Vol:76, No:11, s.51-57.
CARLSON, S.J., Bathala, C.T., (1997), ―Ownership differences and firms‘ income smoothing behavior‖, Journal of Business
Finance &amp; Accounting, Vol:24, No:2, pg: 179-196, March.
COAKLEY, J.R., C.E. Brown (2000), ―Artificial Neural Networks in Accounting and Finance: Modeling Issues‖, International
Journal of Intelligent Systems in Accounting, Finance and Management, v. 9, No:9, p.119-144.
DECHOW, P. M. and D. J. Skinner (2000). "Earnings Management: Reconciling the Views of Accounting Academics,
Practitioners, and Regulators." Accounting Horizons 14(2): 235-250.
DUNCAN, J.R. (2001), ―Twenty pressures to manage earnings‖, The CPA Journal, July 1
HEALY, P. M. and J. M. Wahlen (1999). "A Review of the Earnings Management Literature and Its Implications for Standard
Setting." Accounting Horizons 13(4): 365-383.
Investopedia (2010), http://www.investopedia.com/ask/answers/191.asp
KOSKIVAARA, E. (2000), ―Artificial Neural Network Models for Predicting Patterns in Auditing Monthly Balances‖, Journal of
the Operational Research Society, v. 51, s. 1060-1069
KRUGMAN, P. (2002), The Gread Divide, The New York Times, January.
MCI Inc - SC 13D/A - LCC International Inc ." Securities and Exchange Commission. March 14, 2003. Retrieved on September
25, 2009.

24

�2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo
POWELL, L., Christine J., Paul de L., Kim Langfield-Smith (2005), ―The Distinction between Aggressive Accounting and
Financial Reporting Fraud: Perceptions of Auditors‖, AFAANZ Conference.
SCHIPPER, K. (1989). "Commentary on Earnings Management." Accounting Horizons 3: 91-102.
WELLS, J. T. (1997). Occupational Fraud and Abuse. Austin, Texas, Obsidian Publishing Company.
YOUNG, M. R., (2002), Accounting Irregularities and Financial Fraud, A Corporate Governance Guide, Second Edition, Aspen
Law &amp; Business.
YUAN, C. (2008), ―Big Bath Accounting Fraud‖, http://www.moolanomy.com/1048/big-bath-accounting-fraud/, December.

25

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="23680">
                <text>143</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="23681">
                <text>Increasing Importance of Independent Audit of Financial Statements in  Developing Countries</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="23682">
                <text>KIRLIOĞLU, Hilmi
AKAYTAY, Ali</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="23683">
                <text>In an economy, basic function of money and capital markets are to ensure the converting  savings into investment. Unlike the money markets in the capital markets investors individually may  choose the investment tool directly which they want to buy. It has great importance for a country‘s  economy that investors to convert their savings effectively into investment. This is possible only if  the reliable and timely information need of investors are provided. In this respect, the importance of  the subject of accurate and reliable financial information of financial statements announced to public  periodically that effect directly the price of investment tools in the capital markets is increasing day to  day. Today accurateness and reliability of announced financial informations are seriously examined  by users of informations that are announced by companies like shareholders, investors, lenders,  consulting organisations and public. First the question ―which factors effect the reliability and  accurateness of announced financial informations‖ will be discussed in this paper. And the increasing  importance of independent auditing will be emphasized. Besides, in today‘s economical conditions,  the factors that are complicating the role of independent auditor and possible technological tools that  can be used to increase the efficiency of auditing by eliminating these factors will be addressed.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="23684">
                <text>2010-06</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="23685">
                <text>Conference or Workshop Item
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="7">
        <name>HB Economic Theory</name>
      </tag>
    </tagContainer>
  </item>
  <item itemId="3392" public="1" featured="0">
    <fileContainer>
      <file fileId="4184">
        <src>https://omeka.ibu.edu.ba/files/original/a412783246362cec70a8c4a7b68b550c.pdf</src>
        <authentication>04eb0c19972f269c8fdfb9f0bf4d4ee8</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="25927">
                    <text>1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

Individual and Organizational Fit: It’s Impact on Turkish Academic Staff
Fatma Nur ĐPLĐK
Cukurova University
Karatas School of Tourism and Hotel Management
Department of Hotel Management, Turkey
nuriplik@cu.edu.tr

Azmi YALÇIN
Cukurova University
Faculty of Economics and Administrative Sciences
Department of Business Administration, Turkey
azmiyalcin@cu.edu.tr

Kemal Can KILIÇ
Cukurova University
Faculty of Economics and Administrative Sciences
Department of Business Administration, Turkey
kcan@cu.edu.tr
Abstract: Achieving congruence between the values of the employee and the organization
which often is called person-organization (P-O) fit that has gaining a growing interest in the
organizational behavior field in recent years is the main theme of this article. Researches about
P-O fit (O’Reilly &amp; Chatman 1986; Lauver &amp; Kristof-Brown 2001; Cable &amp; DeRue 2002;
Sekiguchi 2004; Hoffman &amp; Woehr 2006; Nelson &amp; Billsberry 2007) revealed that a high level
of congruence has a positive impact on job attitudes of individuals and creates a number of
positive outcomes for organizations.
P-O fit that affects the degree to which an individual is liked by co-workers, supervisors, and
subordinates (Judge &amp; Ferris 1992) improves individual and organizational effectiveness.
Because P-O fit has been positively related to job attitudes (organizational commitment,
motivation, job satisfaction, organizational citizenship behaviors) and negatively related to
turnover intentions of employees, the congruence between individual and organizational values
could be critical for the organizations. In this context, this study attempts to explore the
relationships between the P-O fit and job satisfaction, work alienation and individual
performance level of academicians. In order to test hypothesis empirically; data was collected
from academicians of a State University that is being in the list of Top 500 World Universities
located in Turkey. After the reliability, correlation and regression analyses, we conclude by
discussing implications, limitations, and future researches concerning the P–O fit.
Keywords: Person-Organization Fit, Job Satisfaction, Work Alienation, Individual
Performance, Academic Staff, Turkey.

The Concept of Person-Organization (P-O) Fit
The fit between a person and the work environment received attention from both scholars and
practitioners in recent years (Schneider 2001; Ballout 2007; Kristof 1996; Chatman 1989; O’Reilly &amp; Chatman
1986). Practitioners who study in organizational psychology field initially focused on person and environment
(P-E) subject to explain the relationship between person and organization. P-E is defined as the compatibility
that occurs when personal and situational characteristics of employees are well-suited (Schneider 2001). P-E fit
studies have discerned between person-job fit, person-team fit and person-organization fit (Kristof-Brown et al.
2005; Vianen Van et al. 2007). The majority of P-E fit papers have evaluated individual features “needs and
values” and situational/organizational characteristics “job demands and occupational type” for forecasting and
clearing up the valuable results related with increased fit (Ballout 2007).
The most investigated subject within P-E fit is P-O fit (Kristof 1996) that is one of the most popular
areas of research in the general management and organizational behavior fields. This domain of research
captures the congruence between the characteristics of individuals (i.e., goals, skills, and values) and the
characteristics of organizations (i.e., goals, values, resources, and culture) (Bright 2007). P-O fit relates a
person’s personality, goals and values with those of the organization (Kristof-Brown et al. 2005). Thus many PO fit studies (Edwards 1996; Kristof 1996; Chatman 1989; O’Reilly &amp; Chatman 1986) have examined the match
between people’s values and those of the organization, because values that are conceived of as fundamental and

373

�1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

relatively enduring represent conscious desires held by the person and encompass preferences, interests, motives
and goals (Vianen Van et al. 2007).
P–O fit is defined as “the compatibility between people and organizations that occurs when at least one
entity provides what the other needs or they share similar fundamental characteristics or both” (Kristof 1996). In
other words, P-O fit is the "congruency between patterns of organizational values and patterns of individual
values" (Chatman 1989) emphasizing the extent to which a person and the organization share similar
characteristics and meet each other’s needs (Sekiguchi 2004). There are certain values that the individual carries
over into his or her role, certain values that the organization imposes, and certain values that the two share. The
extent to which the role-related values of the organization and those of the individual are shared indicates the
degree of the individual's "fit" with the organization (Lopez 1999).
P-O fit emphasizes the importance of fit between employees and work processes and the importance of
creating an organizational identity through the institutionalization of consistent values that permeate an
organization’s culture (Morley 2007). Thus researchers and practitioners contend that P-O fit is the key to
maintaining the flexible and committed workforce that is necessary in a competitive business environment and a
tight labor market (Sekiguchi 2004). In other words, P-O fit is a positive attribute that is to be promoted (Nelson
&amp; Billsberry 2007). Some scholars (e.g. Kristof, Chapman etc.) categorized P-O fit according to their empirical
studies. Kristof (1996) identified four different operationalizations of P-O fit:
• The first one is the congruence between individual and organizational values.
• The second one is goal congruence with organizational leaders.
• The third one is the match between individual preferences or needs and organizational systems and
structures.
• The fourth one is the match between the characteristics of individual personality and organizational
climate.
As well to labeling demand-abilities and needs-supplies fit within P-O fit construct, P-O fit also
includes supplementary fit and complementary fit, both of which are important in P-O fit studies (Morley 2007;
Piasentin &amp; Chapman 2006; Nikolaou 2003). Piasentin &amp; Chapman (2006) identify four common definitions of
P-O fit, namely:
Supplementary fit where an individual possesses characteristics that are similar to existing organizational
characteristics.
Complementary fit where an individual fills a void or adds something that is missing in the organization.
Needs-supplies fit where an individual’s needs are fulfilled by the organization.
Demand-abilities fit where an individual’s abilities meet the demands of the organization.
Supplementary fit has to do with matching similar levels of characteristics between employees and
organizations, whereas complementary fit is concerned with bridging the gap between the patterns of these
assessed characteristics, however, needs-supplies and abilities-demands fit have attracted more P-O fit
researchers as they apply to congruence and vocational choice theories (Piasentin &amp; Chapman 2006; Morley
2007; Nikolaou 2003; Ballout 2007).
Most P-O fit studies have used needs and values as attributes of comparison between persons and
organizations (Kristof-Brown et al. 2005). Because organizational needs and individual needs are important
factors in P-O fit investigations, a sample list of organizational and individual needs for each organization
included in Table 1. The degree of similarity between these lists is an indicator of the degree of the P-O fit
(Silverthorne 2004).
Table 1: Sample Organizational and Individual Needs List
Organizational Needs
Individual Needs
Loyalty to the organization
Good salary
Hard work
Job security
Employee cooperation
Being with other people
Creativity
Good supervision
Following directions
Opportunity for promotion
Good quality of work outcomes
Challenging work
Commitment to the organization’s objectives
Feeling of achievement
Comradeship with colleagues
Good working conditions
Respect for authority
Being involved in the organizational climate
Employee satisfaction
Ability to take responsibility
Source: Silverthorne, C. (2004). The impact of organizational culture and person-organization fit on organizational
commitment and job satisfaction in Taiwan. The Leadership &amp; Organization Development Journal, 25 (7), 592–599.

374

�1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

The Relationships between P-O Fit and Job Attitudes
P-O fit is a key factor with great influence on employee outcomes. Thus it is assumed that both
individuals and organizations will be more effective when the values of the person and organization are
congruent (Shin &amp; Holland 2004). In the aggregate, empirical studies provide convincing evidence that P-O
values fit is an important determinant of long-term consequences for employees (e.g. work attitude, intention to
quit and turnover, prosocial behavior, self-reported teamwork, contextual performance and self-report work
performance), organizational entry (e.g. individual job search), and socialization (Huang 2005; O’Reilly &amp;
Chatman 1986; Sekiguchi 2004). A high level of P-O fit is likely to increase commitment and motivation of
employees toward task performance and their engagement in good and lasting relationships (mentoring
relationships, organizational citizenship behaviors) with their employers, which in turn will result in positive
organizational outcomes (Ballout 2007). P-O fit has influence on many job attitudes of employees, but in this
study specifically we focus on the influence of P-O fit on job satisfaction, work alienation and individual
performance.
P-O fit has been studied as a potential inductor of job choice decisions and job attitudes (e.g. trust,
commitment and satisfaction) (Cable &amp; Judge 1996; Zoghbi &amp; Manrique De 2008). In this context, P-O fit has
been shown to play a significant role in how job applicants choose organizations (Saks &amp; Ashforth 1997) and
how recruiters select applicants (Kristof-Brown 2000). In addition to this, interactionist research suggests that an
employee's job attitudes such as satisfaction and organizational commitment result from the relationship between
the attributes of the job and the values required in that situation. In other words, jobs that the employee perceives
as providing him or her with important values are satisfying, whereas jobs that the employee perceives as being
incongruent with his or her values are dissatisfying (Judge et al. 1997; Lopez 1999). Following this approach, if
employees don’t have values that are consistent with those of their organization, and therefore lacks proper fit,
they experience feelings of incompetence and anxiety (Chatman 1989). P-O misfit would also lead to
disconnected personal values for the organization, bringing out emotion of low self-esteem and lack of trust
(Kristof 1996; Kuczmarski &amp; Kuczmarski 1995; Saks &amp; Ashforth 1997; Vianen Van 2000; Zoghbi &amp; Manrique
De 2008), minimize motivation in work environment and decrease in organizational commitment (Cable &amp;
Judge 1996; Chatman 1989; McConnell 2003; O’Reilly &amp; Chatman 1986; Silverthorne 2004; Vianen Van 2000;
Westerman &amp; Cyr 2004; Papavero 2007).
Previous literature about person-organization fit suggests that similarity in the values of the employee
and the organization bring out positive outcomes for both of them. While past researches have examined various
aspects and impacts of fit, we specifically focus on the relationships among P-O fit and three key employee
attitudes—job satisfaction, work alienation and individual performance. In this direction, it is proposed that the
degree of congruence between the values of the employee and the organization will be positively related to
employee job satisfaction and performance level and negatively related to three dimensions of work alienation.
Studies of the impact of P-O fit on individuals find powerful correlations between P-O fit and greater
levels of job satisfaction (Nelson &amp; Billsberry 2007; O’Reilly &amp; Chatman 1986; Sekiguchi 2004; Lopez 1999).
Thus P-O fit researchers theorize that the degree to which an individual’s and organization’s values overlap,
termed value-goal congruence (Chatman 1991), the more satisfied the employee will be in his or her job. On the
reverse side, lack of value-goal congruence reduces employee job satisfaction, most likely through violation of
employee expectations, which in turn causes employee turnover (Bright 2007; Wheeler et al. 2007; Ostroff et al.
2005). In this direction the following hypothesis are proposed:
P1: P-O fit will be positively related to job satisfaction of academicians.
Work alienation that refers to subjective feeling states which are the result of objective work conditions is
defined as a discrepancy between the workers’ perception of objective task conditions along specific dimensions
(control, purpose and self-expression) and their expectations regarding these dimensions, which is further
intensified by the importance or salience of these dimensions. The outcomes of work alienation are a feeling of
powerlessness, meaninglessness and hence a sense of self-estrangement in work (Mottaz 1981). According to
this, powerlessness exists when workers are unable to control their job activities; meaninglessness exists when
workers contribute only minutely to the total product; and self-estrangement exists when workers view work as a
means to some other end such as making money, rather than as a means of personal self-fulfillment (Shepard
1977; Mottaz 1981).
Work alienation is the degree to which an individual identifies psychologically with a specific type of
work; it reflects a situation in which an individual cares little about work, approaches work with little energy and
works primarily for extrinsic rewards. In this context, business managers consider awareness of the work
alienation and organizational commitment of their employees to be a key concern. Ostensibly, highly committed,
less alienated employees are more productive and less likely to leave the organization (Michaels et al. 1996).

375

�1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

Work alienation represents a generalized, unenthusiastic outlook toward the world of work that indicates a
low level of engagement in the work role and portrays a low level of positive affect for the world of work
(Hirschfeld &amp; Field 2000). This unenthusiastic outlook toward work is typically regarded as stemming from
people perceiving that, in general, work endeavors do not contribute to the attainment of their personal goals or
salient needs. Because work alienation represents a generalized tendency to respond to work endeavors and
contexts in a detached manner (Hirschfeld 2002), it is proposed that, the closer the congruence between
employees' values and their organizations' values, the lower the employees' work alienation. In this direction the
following hypothesis are proposed:
P2: P-O fit will be negatively related to the powerlessness dimension of work alienation.
P3: P-O fit will be negatively related to the meaninglessness dimension of work alienation.
P4: P-O fit will be negatively related to the self-estrangement dimension of work alienation.

Job Satisfaction of
Academicians
H1
H2
PersonOrganization
(P-O) Fit

H3

Powerlessness of
Academicians

Meaninglessness of
Academicians

H4
Self-Estrangement
H5
Individual
Performance Level

Figure 1: The Relationship between Research Variables
The P-O fit literature strongly suggests that individuals who are compatible with the characteristics of
their organization will have higher performance than individuals who are less compatible (Bright 2007). In a
foundational work, Pervin (1968) theorized that when a match exists between individual and organizational
characteristics, performance tends to be high and stress tends to be low (O’Reilly et al. 1991). But only a few
studies examined the P-O fit – job performance relation and their results remained unclear. Unlike earlier
studies which showed P-O fit to relate negatively to indices of job performance (i.e., Becker et al. 1996; Meglino
et al. 1989), the study of Shin and Holland (2004) indicated that as indices of P-O fit increased, so did job
performance (Shin &amp; Holland 2004). In this context, as the congruence between individuals and organizations
increases, employees become more committed and productive (Bright 2007). In this direction the following
hypothesis is proposed:
P5: P-O fit will be positively related to individual performance level of academicians.

Method
In order to test hypothesizes empirically; data was collected from academicians of a State University
that is located in Turkey. All scales used in this study were translated into Turkish and then translated
independently back into English (Brislin 1980). The questionnaire measured P-O fit, job satisfaction, work
alienation and job performance along with demographic variables of academicians. The questionnaire which
contained these measures was distributed to 256 randomly selected academicians of 9 faculties, 3 high schools
and 9 vocational schools of a State University. At the end of the survey 187 questionnaires were returned, for a
response rate of 73 percent. In study 41.7 percent of respondents were women (78) and 58.3 percent were men
(109).
In table 3 we see the age range of academic staff. 26.7 percent of them are between 25-31 age. 38.5
percent of them are 32-38 age. 17.1 percent of respondents are between 39-45 and 12.3 percent of them are
between 53-59 age. So we can say that most of the staff is in the middle age.

376

�1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

Table 3: Age And Tenure of Academicians
Age
Age
18-24
25-31
32-38
39-45
46-52
53-59
60 and +

Frequency
1
50
72
32
23
6
3

Tenure
Percent
.5
26.7
38.5
17.1
12.3
3.2
1.6

Years
1-5
6-10
11-15
16-20
21-25
26 and +

Frequency
48
62
37
18
14
8

Percent
25.7
33.2
19.8
9.6
7.5
4.3

Academic staff’s tenure is shown in table 3. According to table, 25.7 percent of the staffs are between 15 years job tenure. 33.2 percent are between 6-10 years, 19.8 percent are 11-15 years, 9.6 percent are 16-20 years
and 7.5 percent are 21-25 years.

Measures and Analyses
In this study person-organization fit was measured by three items adapted from Cable&amp;Judge
(1996). Work alienation was measured a scale (powerlessness, meaninglessness, and self-estrangement)
proposed by Mottaz (1981), job satisfaction was measured five items adapted by Brown&amp;Peterson (1994), and
individual performance was measured by four items adapted from Kirkman and Rosen (1999). All constructs
were measured with scales adapted from existing scales. All items were measured on a five-point Likert-type
scale where “1 strongly agree” and “5 strongly disagree”.
This study assessed perceived P-O fit. In perceived or direct P-O fit, academic personnel estimated the
extent to which their values are similar to those of their University. We used the three-item five-point Likert
scale developed by Cable and Judge (1996). Items include “My values match those currently in the
organization”, “The values and ‘personality’ of this organization reflect my own values and personality”, and “I
feel my values ‘match’ or fit this organization and the current employees in this organization”. Job satisfaction
was measured a scale developed by Brown and Peterson (1994). The demographic variables in the study are age,
gender and job tenure. In addition to these, the questionnaire includes the department and academic rank of
respondents.
In study the coefficient alpha was used to estimate the reliability for scales. Three items for P-O fit
measure had alpha reliabilities 0.82. Alpha reliability for job satisfaction was 0.74, for powerlessness was 0.79,
for meaninglessness was 0.64 and for self-estrangement of academicians was 0.79. These results indicate that the
internal consistency reliabilities for all of the scales were reasonable.
Table 4: Descriptive Statistics and Reliabilities
Variables
P-O Fit
Job Satisfaction
Work Alienation
• Powerlessness
• Meaninglessness
• Self-Estrangement
Job Performance

Mean
2.7362
2.2130

Std. Deviation
.89765
.74350

Coefficient Alpha
.8228
.8637

N
187
187

2.3066
2.3155
3.0419
2.0936

.80981
.60078
.31233
.66645

.7948
.6452
.7941
.8096

187
187
187
187

After the reliability analyses, means and standard deviations for each variable were calculated and a
correlation matrix of all variables used in hypothesis testing was created. Means, standard deviations, coefficient
alpha and correlations among all scales used in the analyses are shown in Table 4 and 5. The means and standard
deviations are within the expected ranges.

377

�1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

Table 5: Pearson Correlations Among All Research Variables
Research Variables
1.P-O Fit
2.Job Satisfaction
3.Powerlessness
4.Meaninglessness
5. Self-Estrangement
6.Job Performance
Means
Std.Deviation
N

1
1
.556**
.314**
.401**
-.057
.296**
2.7362
.89765
187

2

3

4

5

6

1
.485**
.543**
.109
.447**
2.2130
.74350
187

1
.420**
.041
.227**
2.3066
.80981
187

1
.084
.288**
2.3155
.60078
187

1
.111
3.0419
.31233
187

1
2.0936
.66645
187

** Correlation is significant at the 0.01 level (2-tailed).
* Correlation is significant at the 0.05 level (2-tailed).
The pattern of correlations is supportive of our four hypothesizes. That is, correlation coefficients
between P-O fit and job satisfaction, job performance are significant and in the predicted direction (positively
related). For example, P-O fit correlate with job satisfaction .556 (strongly correlate) and with job performance
.296 (weakly correlate). Correlation coefficients between P-O fit and powerlessness, meaninglessness are
significant and in the not predicted direction (positively related). For example, P-O fit correlate with
powerlessness .314, with meaninglessness .401. But correlation coefficient between P-O fit and selfestrangement is non-significant, and not supportive of our fourth hypothesis.

Results
The findings show that P-O fit is related to job satisfaction and job performance of academicians. In
addition to this, P-O fit is positively related to meaninglessness and powerlessness, and non-significant relation
with self-estrangement.
Results support P1, P5 indicating that P-O fit positively related to academicians’ job satisfaction
behaviors. It was proposed that as the compatibility between academicians and their organization increases, job
performance will also increase. This hypothesis was weakly supported by the findings of the current study. As
the congruence between the respondents and their organization increased, their job performance also increased.
Therefore, P1 and P5 were supported. P-O fit positively related to academicians’ powerlessness and
meaninglessness behaviors directed at their university. Therefore, P2 and P3 were not supported. P-O fit and selfestrangement is non-significant. So there is no relation between them. Therefore, P2, P3 and P4 were not
supported.

Limitations and Implications
This study makes an important contribution to the literature, but is limited by two key issues. First, the
results are based on a single sample. An important consideration is whether the findings of this study will
generalize across jobs and organizations. In this context more research is needed to untangle the varying
relationships between P-O fit indices and employee job attitudes.
In this study we examined perceived congruence between organizational and employees' values. Recent
studies have confirmed that both perceived and actual fit with the organization have independent and interactive
relationships with job attitudes (Ravlin &amp; Ritchie 2006).
Even though the vast amount of research on P-O fit that has been already done, there still are a lot of
research opportunities to investigate the role of P-O fit in organizations. Future research is expected to include
new topics such as the simultaneous effects of P-O fit on many other work attitudes e.g. organizational
citizenship behaviors, organizational commitment, tenure, career success and turnover intention in a crosscultural perspective.

Conclusion
Empirical facts have shown that a high level of P-O fit is related to academicians work behaviors and
performance. Fit has been positively related to individuals’ job satisfaction and job performance and positively

378

�1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

related to work alienation. While past researches have examined various aspects of fit we specifically focus on
the relationship between perceived P-O fit and job performance and job satisfaction, work alienation of
academicians.
The research results show that P–O was positively related to individuals’ satisfaction and performance
consistent with previous research. According to this, the closer the congruence between academicians' values and
their universities' values, the higher the academicians' job satisfaction and performance. The results also provide
that P-O was positively related to powerlessness and meaninglessness at work. The other result shows that there
is a non-significant relation between P-O fit and self-estrangement. These results were inconsistent with the
literature. Therefore, the consequences partially reinforce the findings from earlier research (Chatman 1991) that
the concept of P-O fit plays an important role for academicians in a variety of organizational settings. Finally,
this research provides support for the importance of P-O fit in organizations (Silverthorne 2004) and also
indicates the incongruity between P-O fit and work alienation in Turkish State University.
This empirical research shows that P-O fit results were estimated direction in Turkish State University,
as compared with literature for job satisfaction and performance. On the other hand P-O fit and results about
work alienation were inconsistent with the literature. It means that P-O fit level increase work alienation
(powerlessness and meaninglessness) increase at the same directions. As academicians and organization fit
seems high we can say that our research result is indicating some important problems such as weak
organizational culture and leadership style. Therefore, the future studies should search the reasons of work
alienation and P-O fit results. And also further cross-cultural studies should be done at the state and private
universities’ academic staffs in different countries.

References
Ballout, H.I. (2007). Career success: The effects of human capital, person-environment fit and organizational support.
Journal of Managerial Psychology, 22 (8), 741–765.
Bright, L. (2007). Does person-organization fit mediate the relationship between public service motivation and the job
performance of public employees?. Review of Public Personnel Administration, 27 (4), 361–379.
Brislin, R.W. (1980). Translation and content analysis of oral and written materials. In Triandis, H.C. and Berry, J.W. (Eds).
Handbook of Cross-Cultural Psychology, 2, Allyn and Bacon, Boston, MA
Brown, S. P., &amp; Peterson, R.A. (1994). The effect of effort on sales performance and job satisfaction, Journal of Marketing,
58, 70−81.
Cable, D. M., &amp; DeRue, D.S. (2002). The convergent and discriminant validity of subjective fit perceptions. Journal of
Applied Psychology, 87, 875–884.
Cable, D., &amp; Judge, T.A. (1996). Person-organization fit, job choice decisions, and organizational entry. Organizational
Behavior and Human Decision Processes, 67 (3), 294–311.
Chatman, J.A. (1991). Matching people and organizations: Selection and socialization in public accounting firms.
Administrative Science Quarterly, 36 (3), 459–484.
Chatman, J. (1989). Improving interactional organizational research: A model of person-organization fit. Academy of
Management Review, 14, 333–349.
Edwards, J.R. (1996). An examination of competing versions of the person-environment fit approach to stress. Academy of
Management Journal, 39, 292–339.
Hirschfeld, Robert R. (2002). Achievement orientation and psychological involvement in job tasks: The interactive effects of
work alienation and intrinsic job satisfaction. Journal of Applied Social Psychology, 32 (8), 1663–1681.
Hirschfeld, R.R., &amp; Field, H.S. (2000). Work centrality and work alienation: Distinct aspects of a general commitment to
work. Journal of Organizational Behavior, 21, 789–800.
Hoffman, B.J., &amp; Woehr, D.J. (2006). A quantitative review of the relationship between person-organization fit and
behavioral outcomes. Journal of Vocational Behavior, 68 (3), 389–399.
Huang, Min-Ping (2005). Fitting in organizational values. The mediating role of person-organization fit between CEO
charismatic leadership and employee outcomes. International Journal of Manpower, 26 (1), 35–49.
Judge, T.A., &amp; Ferris, G.R. (1992). The elusive criterion of fit in human resources staffing decisions. Human Resource
Planning, 5, 47–67.
Judge, T.A., Locke, E. A., &amp; Durham, C.C. (1997). The dispositional causes of job satisfaction: A core evaluations approach.
Research in Organizational Behavior, 19, 151–188.
Kirkman, B.M.L., &amp; Rosen, B. (1999). Beyond self-management. Academy of Management Journal, 42 (1), 58–74.
Kristof, A.L. (1996). Person-organization fit: An integrative review of its conceptualizations, measurement and implications,
Personnel Psychology, 49 (1), 1–49.

379

�1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

Kristof-Brown, A.L. (2000). Perceived applicant fit: Distinguishing between recruiters’ perceptions of person-job and personorganization fit. Personnel Psychology, 53, 643–671.
Kristof-Brown, A.L., Zimmerman, R.D., &amp; Johnson, E.C. (2005). Consequences of individuals’ fit at work: A meta-analysis
of person-job, person-organization, person-group, and person-supervisor fit. Personnel Psychology, 58, 281–342.
Kuczmarski, S.S., &amp; Kuczmarski, T.D. (1995). Values-Based Leadership. Prentice-Hall, Englewood Cliffs, NJ.
Lauver, K.J., &amp; Kristof-Brown, A. (2001). Distinguishing between employees’ perceptions of person-job and personorganization fit. Journal of Vocational Behavior, 59, 454–70.
Lopez, T.B. (1999). Person-organization
http://www.sbaer.uca.edu/research

fit:

A

market

orientation

customer

orientation

perspective,

1–3.

McConnell, C.J. (2003). A study of the relationships among person-organization fit and affective, normative, and continuance
components of organizational commitment. Journal of Applied Management and Entrepreneurship, 8, 137–156.
Michaels, R.E., Dubinsky, A.J., Kotabe, M. &amp; Lim, C.U. (1996). The effects of organizational formalization on
organizational commitment and work alienation in US, Japanese and Korean industrial salesforces. European Journal of
Marketing, 30 (7), 8–24.
Morley, M.J. (2007). Person-organization fit. Journal of Managerial Psychology, 22 (2), 109–117.
Mottaz, Clifford J. (1981). Some determinants of work alienation. The Sociological Quarterly, 22, 515–529.
Nelson, P., &amp; Billsberry, J. (2007). Exploring the impact of person–organization fit on organizational performance. British
Academy of Management Annual Conference, Warwick, 11–13 September, 1–6.
Nikolaou, I. (2003). Fitting the person to the organization: Examining the personality-job performance relationship from a
new perspective. Journal of Managerial Psychology, 18 (7), 639–648.
O’Reilly, C.A., &amp; Chatman, J. (1986). Organizational commitment and psychological attachment: The effects of compliance,
identification, and internalization on prosocial behavior. Journal of Applied Psychology, 71, 492–499.
Ostroff, C., Shin, Y., &amp; Kinicki, A.J. (2005). Multiple perspectives of congruence: Relationships between value congruence
and employee attitudes. Journal of Organizational Behavior, 26, 591–623.
Papavero, E.M. (2007). Assessing the Relationships between Person-Organization Fit, Moral Philosophy, and the Motivation
to Lead, 1st Global e-Conference on Fit, 19–21 November 2007. www.fitconference.com
Piasentin, K.A., &amp; Chapman, D.S. (2006). Subjective person-organization fit: Bridging the gap between conceptualization
and measurement. Journal of Vocational Behavior, 69 (2), 202–221.
Ravlin, E.C., &amp; Ritchie, C.M. (2006). Perceived and actual organizational fit: Multiple influences on attitudes. Journal of
Managerial Issues, 18 (2), 175−192.
Saks, A.M., &amp; Ashforth, E. (1997). Socialization tactics and newcomer information acquisition. International Journal of
Selection and Assessment, 5, 48–61.
Schneider, B. (2001). Fits about fit. Applied Psychology: An International Review, 50 (1), 141–152.
Sekiguchi, T. (2004). Person-organization fit and person-job fit in employee selection: A review of the literature. Osaka
Keidai Ronshu, March 2004, 54 (6), 179−196.
Shepard, Jon M. (1977). Technology, alienation, and job satisfaction. Annual Review of Sociology, 3, 1–21.
Shin, Ho-Chul, &amp; Holland, B. (2004). P-O Fit as a Moderator of Personality-Job Performance Relations. 19th Annual
Conference of the Society for Industrial and Organizational Psychology, Chicago, Illinois.
Silverthorne, C. (2004). The impact of organizational culture and person-organization fit on organizational commitment and
job satisfaction in Taiwan. The Leadership &amp; Organization Development Journal, 25 (7), 592–599.
Vianen Van, A.E.M. (2000). Person-organization fit: The match between newcomers’ and recruiters’ preferences for
organizational cultures. Personnel Psychology, 53, 113–149.
Vianen Van, A.E.M., De Pater, I.E., &amp; Van Dijk, F. (2007). Work value fit and turnover intention: Same-source or differentsource fit. Journal of Managerial Psychology, 22 (2), 188–202.
Westerman, J.W., &amp; Cyr, L.A. (2004). An integrative analysis of person-organization fit theories. International Journal of
Selection and Assessment, 12, 252–261.
Wheeler, A.R., Gallagher, V.C., Brouer, R.L., &amp; Sablynski, C.J. (2007). When person-organization (mis)fit and
(dis)satisfaction lead to turnover. The moderating role of perceived job mobility. Journal of Managerial Psychology, 22 (2),
203–219.
Zoghbi, P., &amp; Manrique De, L. (2008). Should faith and hope be included in the employees’ agenda? Linking P-O fit and
citizenship behavior. Journal of Managerial Psychology, 23 (1), 73–88.

380

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="25921">
                <text>276</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25922">
                <text>Individual and Organizational Fit: It’s Impact on Turkish Academic Staff</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="25923">
                <text>iPLiK, Fatma Nur
YALÇIN, Azmi
KILIÇ, Kemal Can</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="25924">
                <text>Achieving congruence between the values of the employee and the organization  which often is called person-organization (P-O) fit that has gaining a growing interest in the  organizational behavior field in recent years is the main theme of this article. Researches about  P-O fit (O’Reilly &amp; Chatman 1986; Lauver &amp; Kristof-Brown 2001; Cable &amp; DeRue 2002;  Sekiguchi 2004; Hoffman &amp; Woehr 2006; Nelson &amp; Billsberry 2007) revealed that a high level  of congruence has a positive impact on job attitudes of individuals and creates a number of  positive outcomes for organizations.  P-O fit that affects the degree to which an individual is liked by co-workers, supervisors, and  subordinates (Judge &amp; Ferris 1992) improves individual and organizational effectiveness.  Because P-O fit has been positively related to job attitudes (organizational commitment,  motivation, job satisfaction, organizational citizenship behaviors) and negatively related to  turnover intentions of employees, the congruence between individual and organizational values  could be critical for the organizations. In this context, this study attempts to explore the  relationships between the P-O fit and job satisfaction, work alienation and individual  performance level of academicians. In order to test hypothesis empirically; data was collected  from academicians of a State University that is being in the list of Top 500 World Universities  located in Turkey. After the reliability, correlation and regression analyses, we conclude by  discussing implications, limitations, and future researches concerning the P–O fit.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25925">
                <text>2009-06</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="25926">
                <text>Conference or Workshop Item
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="7">
        <name>HB Economic Theory</name>
      </tag>
    </tagContainer>
  </item>
  <item itemId="2837" public="1" featured="0">
    <fileContainer>
      <file fileId="3608">
        <src>https://omeka.ibu.edu.ba/files/original/4bfc270d9e97543284233b0ab1109aa3.pdf</src>
        <authentication>1406c8d47b130d494708db735ea72eea</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="22037">
                    <text>1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo
Individual Orientations Towards Intercultural Differences on The
Basis of a Study Conducted Among The Polish Students of English Philology
Piotr Romanowski
Department of English
State Higher School of Vocational Education in Krosno
romanowskip@poczta.onet.pl
Abstract: The aim of the present paper is to show how the Polish students
of English Philology changed their orientations towards intercultural
differences as a result of intercultural encounters they experienced and
instruction in intercultural development offered to them. With increased
levels of intercultural communication, their competence in intercultural
relations magnified. As assumed, the students‘ initial emotional desire to
acknowledge, appreciate, and accept cultural differences occurred to be
weak. However, with the intercultural development, the levels of
intercultural sensitivity being a component of intercultural competence,
rose significantly. In effect the students were able to recognize certain
values and pick up on verbal and non-verbal signals typical of other
cultures allowing for further empathy being developed and adjusting to
different scripts of communication. For the purpose of observing the
varying levels of intercultural sensitivity and subsequently intercultural
competence, the author decided to design a ranking questionnaire as a
research instrument. It consisted of a series of statements marked by the
respondents with numbers 1-5 to indicate the degree to which they agree
or disagree with them. It was designed for comparative analysis of their
responses. The interpretation of the collected data involved searching for
relations between the investigated variables. Through careful examination
of the questionnaire and its collected data, the author managed to notice a
meaningful change in the attitudes, values and skills exhibited by his
students in terms of their intercultural identities.
Key words: intercultural communication competence, intercultural
sensitivity, intercultural differences, English Philology

Research objectives
Answering an increasing need for developing intercultural communication competence at a
continually growing number of speakers, the aim of the present paper is to measure the level of
intercultural communication sensitivity of the students of English Philology at State Higher School of
Vocational Education at Krosno.
Following the findings of other researchers (Bennett, 1986, 1993; Chen and Starosta, 2000;
Fritz and Moellenberg, 2002), three basic assumptions have been made to meet the objective. Firstly, it
has been assumed that the role of extra-linguistic determinants of intercultural communication
competence tend to be even more important than of the verbal language in a communication success of
intercultural communicators, which accounts for the research being focused on their investigation.
Secondly, intercultural sensitivity has been assigned the role of its essential non-verbal component and
skill determining a proper development of other communication skills. Thirdly, building upon the
research of Milton Bennett (1986) speakers‘ cognitive orientation towards cultural differences and thus
their education tailored to their needs greatly account for intercultural development.
The decision to examine intercultural sensitivity as the main dimension of intercultural
communication competence is mostly grounded in the research of Milton Bennett (1986, 1993), GuoMing Chen and William J. Starosta (2000) and Wolfgang Fritz and Antje Moellenberg (2002). Milton
Bennett (1993:107) considers intercultural sensitivity as the main variable accounting for a
communication success of intercultural communicators. He understands it as the ability to be aware of
other cultures and to accept the differences resulting from them. Based on his observations that if
individuals are taught how to confront cultural differences by becoming more sophisticated and
sensitive to them, they may predict at least some of them and diminish their misunderstandings and
failures.

1029

�1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo
Also, for Chen and Starosta (2000:124) intercultural sensitivity is a basic dimension of
intercultural communication competence. It is a person‘s ability to understand similarities and
differences of other cultures, which embraces their emotional desire to acknowledge, appreciate, and
accept cultural differences, their multiple perspectives on an event or behaviour, their recognition of
own cultural values and those of others as well as their empathy and ability to adjust to different ways
of communicating (Chen and Starosta, 2000: 155).
In a more recent approach to intercultural sensitivity Wolfgang Fritz and Antje Moellenberg
(2002) have concurrently isolated intercultural awareness and intercultural adroitness as equal and
additional constituents of intercultural communication competence. Intercultural awareness is the
cognitive dimension of intercultural communication competence, intercultural adroitness acts as a
behavioural aspect, and ultimately intercultural sensitivity performs the role of affective aspect of
intercultural communication competence.
Profile of respondents and available methods
The research sample consisted of the students of Year 3 of English Philology at State Higher
School of Vocational Education at Krosno. The mission of the school is to educate students at the level
of three-year long Bachelor programmes. Most of them start work as teachers of English in primary
and secondary schools where they are the only language models for their learners to follow. It should
be also mentioned that the students are not very mobile, which is of importance when their intercultural
communication competence is concerned. Hence, the value of the course in intercultural
communication, which is included in the study programme and the responsibility of the school to
prepare them well for their future professional is of immense importance.
The research methods widely used to measure intercultural sensitivity such as self-reflection,
participant observation, qualitative interviews and questionnaires were borrowed from social sciences,
ethnography and anthropology. To enhance their advantages and reduce their drawbacks, they tend to
be combined together to allow for more objective and reliable results whose validity could thus be
generalized. All of the above methods have been used for the purpose of the present research.
Self-reflection preceded other methods and served to approach conceptually cross-cultural
communication competence, formulate basic assumptions, working hypothesis as well as research
questions which were used later in the questionnaire and interviews. It was made used of during the
research to analyze the empirical data and draw conclusions. Its role was important in seeking for
explanations of the results obtained by means of the questionnaire and interviews. Participant
observation was used all the time because the author of the investigation lectures in the Department of
English. His work allowed him to observe his students in a natural way, which facilitated him to check
his assumptions, formulate and reformulate the research questions and also get explanations of the
communication behaviours of his students and their experience as intercultural communicators.
The type of questionnaire used for the purpose of the present investigation serves to measure
intercultural sensitivity of the students of English Philology. The same sample of students (50
altogether) were involved completing the questionnaire consisting of ten pairs of questions, all of
which refer to various behavioural aspects of intercultural communication. The respondents were asked
to allocate to each statement a number from 1 to 5 to indicate the degree to which they agree or
disagree with it – where 5 meant a strong agreement and 1 a strong disagreement respectively. The
interpretation of the collected data involved searching for relations between the investigated variables.
A statistical analysis allowed for obtaining quantitative results which made their qualitative
interpretation more objective and reliable.

Measuring intercultural sensitivity of the students of English Philology
The choice of respondents was based on a random selection of students of Year 3 of English
Philology. The research was conducted directly in the written form at two separate stages. The first
stage was carried out before the commencement of the course in intercultural communication in
December 2009 and the second stage after it was over when the students had managed to get their
credits in June 2010. The questionnaire was administered twice to the same sample of students in order

1030

�1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo
to learn about the evolution of their skills and attitudes as a result of their participation in the course.
Among them, 33 were female and 17 were male. 34 participants marked towns/cities respectively as
their place of residence and only 16 of them showed villages. The average age of the sample was
21.96. The total number of answers obtained in the present investigation reached 2000, 1000 responses
per each stage of the questionnaire administration.
The questionnaire is a result of a pilot study. It was conducted before the course in
intercultural communication and its purpose was to identify all the problematic areas for students
regarding their communication. The pilot study consisted of participant observation and interviews.
Based on the outcomes of both methods the author came to the conclusion that for his students
communication in a foreign language means mastering the four language skills and grammatical
accuracy. As a matter of fact the approach implies mastering purely linguistic skills and developing
linguistic communication competence. The students did not possess any awareness of how
communication is dependent on non-linguistic factors, such as culture. The conclusion was a sound
piece of evidence that the choice of non-linguistic dimensions of intercultural communication
competence as the research area was a good decision.
The statements were as follows:
1. I enjoy interacting with people from different cultures.
2. I think people from other cultures are narrow-minded.
3. I am quite sure of myself when interacting with people from different cultures.
4. I find it very hard to talk in front of people from different cultures.
5. I always know what to say when interacting with people from different cultures.
6. I can be sociable when interacting with people from different cultures.
7. I don‘t like to be with people from different cultures.
8. I respect the values of people from different cultures.
9. I get upset easily when interacting with people from different cultures.
10. I feel confident when interacting with people from different cultures.
11. I tend to wait before forming an impression of culturally-distinct counterparts.
12. I often get discouraged when I am with people from different cultures.
13. I am open-minded to people from different cultures.
14. I am very observant when interacting with people from different cultures.
15. I respect the ways people from different cultures behave.
16. I try to obtain as much information as possible when interacting with people from
different cultures.
17. I would not accept the opinions of people from different cultures.
18. I think my culture is better than other cultures.
19. I often show my culturally-distinct counterpart my understanding through verbal or
non-verbal cues.
20. I have a feeling of enjoyment towards differences between my culturally-distinct
counterpart and me.
As already stated each of the statements refers to knowledge, skills or attitudes which should
be mastered by intercultural communicators in the process of developing their intercultural sensitivity.
Their specific value for assessing their role in intercultural communication sensitivity and also
intercultural communication competence is shown by means of a content analysis of each statement.
As for the interviews which followed the questionnaire stage of the research, they helped the
author clarify and complete the information provided by the students by means of the questionnaire
and get some additional knowledge which was either not evident or even absent from the respondents‘
answers. The number of students who participated in the interviews was smaller as only 31
respondents decided to take part in them. They were mainly women (26), which also confirms the

1031

�1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo
gender composition of the group of students of Year 3 in the Department of English with a
conspicuous prevalence of women.
The levels of intercultural communication competence of the students of English Philology before
and after the course
The empirical material gathered by means of the questionnaire before the course in
intercultural communication and after its completion was divided into two groups. The first group
embraced the data implying the respondents‘ positive attitudes and skills and the second one included
their negative repertoire. Generally speaking, the positive orientation towards interlocutors with
different cultural backgrounds implied open, tolerant and friendly attitudes, ability to deal with stress,
taking risk, a recognition of opinion diversity, a necessity to build relationships. It also included a
conviction about equality of cultures and a need to work towards understanding among them. Out of
the twenty statements from the questionnaire, statements 1, 5, 6, 8, 10, 13, 15, 16, 19 and 20 positively
assess the respondents. The second group of statements refer to contradictory intercultural
communicator‘s features and remain in opposition with the first group. They imply the respondents‘
disrespectful assertiveness and aggression. A few of them indicate negative attitudes, such as hostility,
ambiguity within a society, low tolerance of differences and new situations and a lack or low
acceptance of all sorts of otherness. These statements are 2, 3, 4, 7, 9, 11, 12, 14, 17 and 18.
The analysis of the empirical data
considered the following statistical phenomena: mean (average value), standard deviation, median,
lower and upper quartiles. The average value is indispensable as it indicates how strong or weak a
particular trait or dimension is. It points out how much variation there is from the average. A low
standard deviation indicates that the data points tend to be very close to the mean, whereas a high
standard deviation indicates that it is spread out over a large range of values. Standard deviation is a
widely used measure of variability or dispersion. In the present study the deviation is crucial as it gives
further implications regarding the types of answers obtained from the students for a subsequent
analysis. Also, the median is crucial as it is a dividing value of the data which is either located in the
upper or lower halves. The upper half cuts off the highest 25% of data and is referred to as the upper
quartile. Similarly, the lowest 25% of the cut off data is usually related to as the lower quartile. The
significance of quartiles is enormous as they direct our attention to the middle value of the collected
data and let us look at the skills the students have already developed (values in the upper quartile) as
well as those, which need to be developed (values in the lower quartile) as a result of their participation
in the course in intercultural communication.
Before the respondents attended the course, in the first group of positive statements the
results they scored ranged from the highest mean of 4.50 for statement 8 to the lowest one of 2.82 for
statement 5. The disparity shows that some abilities and attitudes have been better developed than
others and identifies the skills which need to be improved. The above-mentioned highest average
proves that the students of English Philology highly respect the values of people from other cultures
and display openness, lack of prejudice, tolerance and willingness, which consequently indicates low
uncertainty avoidance and low power distance. Statement 1 as the next one, which has received the
highest score of 4.38, is similar in a sense to the previous one since the students confirmed in it their
willingness for interactions with people from different cultures. In statement 13 the students also
acknowledged their open-mindedness to strangers by achieving the average value of 4.30. The
statement proves that their openness and willingness for contacts have been enhanced and their respect
for otherness will probably be fostered soon. They also show a lot of understanding towards foreign
cultures, which is evidenced by statement 15 as the average value obtained in the questionnaire
equaled 4.24. All the scored values also strongly confirm their ethnorelative attitudes. In statement 16
they see the urge to obtain as much information as possible about their interlocutors during
interactions. With the average value of 4.20 they exemplify their tendency to develop curiosity and
lack of prejudice, which is reinforced by the score for statement 6. It is high and amounts to 4.10. It
reveals the students‘ propensity to be sociable when interacting with people from different cultures.
Although in statement 20 the students reconfirmed their feelings of openness and enjoyment towards
cultural differences between themselves and their culturally-distinct counterparts the mean of 3.62
suggests that they should work towards developing it in the future. The mean achieved for statement 19
which refers to their ability to use effectively either verbal or non-verbal cues is 3.50. It thus indicates
that they should focus on improving it. A rather low mean of 3.44 was achieved for statement 10,
which points out the respondents‘ level of confidence in intercultural encounters. The attitude is very
important because it makes the interactors move from ethnocentrism towards ethnorelativism and thus
deals directly with intercultural sensitivity. The aforementioned lowest value of all the positive

1032

�1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo
statements received for statement 5 (only 2.82) stresses the students‘ lack of proper knowledge of how
to behave or react in an intercultural exchange.
The biggest change in the values obtained after the administration of the questionnaire has
been noticed in statement 5 by 1.6, in statement 10 by 1.22, in statement 19 by 1.2, and in statement 20
by 1.16 respectively. Fluctuations in estimates by over 1 point, when the marking range maximum
value is 5 and the highest scores received in Stage 1 – 4.5 in statement 8 and in Stage 2 – 4.84 in
statement 6, signify an indisputable intensification of certain intercultural traits and attitudes. All the
four statements, for which the highest increase in value has been noted, confirm the author‘s
hypothesis that the students awareness, understanding and respect of otherness grew stronger, because
by re-assigning higher values to the statements they showed a meaningful rise in their positive attitudes
demonstrated by their interaction engagement and enjoyment (statements 5, 10, 19 and 20). This can
consequently imply that since the statements have been earlier categorized as those displaying low
uncertainty avoidance and low power distance, the author might presume that the students‘ levels of
tolerance for certain diversities must have significantly risen. Additionally, their support for equality
among societies has been stressed and enhanced. The values for the remaining statements are below 1
point and oscillate between 0.22 (statement 8) and 0.74 (statement 6). Although being relatively lower
when compared to the others, they prove a major change in the attitudes of the students of the English
Department as they indicate their respect for cultural differences and show their interaction
attentiveness at the same time. The students have gained the skills to adapt their behaviour more easily
and effectively by intentionally changing their communication style. In addition, their confidence in
interaction has grown stronger and their willingness to be more sociable is another feature, which has
heightened notably.

Table 1. Students‘ positive attitudes towards cross-cultural differences
(before and after the course administration)

Questionnaire Statements

8
I respect the values of people from different
cultures.
1
I enjoy interacting with people from
different cultures.
13
I am open-minded to people from different
cultures.
15
I respect the ways people from different
cultures behave.
16
I try to obtain as much information as
possible when interacting with people from
different cultures.
6
I can be sociable when interacting with
people from different cultures.
20
I have a feeling of enjoyment towards
differences between my culturally-distinct
counterpart and me.
19
I often show my culturally-distinct
counterpart my understanding through
verbal or non-verbal cues.
10

Stage

Mean

Standard
Deviation

Lower
Quartile

Median

Upper Quartile

1

4.50

0.79

4

5

5

2

4.72

0.67

5

5

5

1

4.38

0.64

4

4

5

2

4.76

0.43

4.75

5

5

1

4.30

0.71

4

4

5

2

4.76

0.43

4.75

5

5

1

4.24

0.82

4

4

5

2

4.80

0.40

5

5

5

1

4.20

0.78

4

4

5

2
1

4.78
4.10

0.42
0.58

5
4

5
4

5
4

2

4.84

0.37

5

5

5

1

3.62

0.67

3

4

4

2

4.78

0.42

5

5

5

1

3.50

0.68

3

3

4

2

4.70

0.46

4

5

5

1

3.44

0.67

3

3

4

1033

�1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo
I feel confident when interacting with
people from different cultures.
5
I always know what to say when interacting
with people from different cultures.

2

4.66

0.48

4

5

5

1
2

2.82
4.62

0.77
0.49

2
4

3
5

3
5

The second group of investigated statements describes rather suspicious attitudes or even
negative feelings shared by the students of English Philology towards intercultural differences. Some
statements best characterize those individuals, who refuse all interaction with other cultures and have
no interest in discovering cultural differences. That is why, the students, who exhibit such traits may
also act aggressively during intercultural situations. Others can also wrongly evaluate foreign cultures
to be inferior to their own culture and will constantly criticize the behaviour or thoughts of foreigners.
The highest mean (4.24) of all the statements comprised by Table 2 was obtained for statement 14,
which, in fact, may be viewed as neutral, because it does not reveal any enjoyment or respect towards
intercultural differences on the part of the students. The same happens to statement 3 where mere
confidence of the speaker without any engagement in intercultural encounters is manifested. It was
valued with the average of 3.52. What is also noticeable among the students is the fact that some of
them when faced with otherness become very observant. They tend to wait before they form an
impression of culturally-distinct counterparts as it is demonstrated in statement 11, for which the mean
equaled 3.42. The next common feature is the students‘ timidity, being explicitly exposed by statement
4 with the mean of 2.84. Statements 12 and 9, with the mean values of 2.28 and 2.16 respectively, are
the two examples demonstrating the students‘ uneasiness, discomfort and discouragement
in intercultural situations. The successive four statements: 18, 17, 7 and 2 confirm high power distance
and high uncertainty avoidance, which are typical masculine features. Moreover, by judging other
cultures negatively and putting their own culture in the focus and as being superior (statements 18 and
17), the students are showing their prejudice and stereotyping. Their bad attitudes and emotions are
intensified in statements 7 and 2 exemplifying even their hostile behaviour. The average values
obtained for the statements are as follows: 1.72, 1.60, 1.58 and 1.48 proving that the traits are not very
strong, however they exist among some students.
Table 2. Students‘ neutral or negative attitudes towards cross-cultural differences (before and
after the course administration)
Stage

Mean

Standard
Deviation

Lower
Quartile

Median

Upper Quartile

14
I am very observant when interacting with
people from different cultures.
3
I am quite sure of myself when interacting
with people from different cultures.

1

4.24

0.69

4

4

5

2

4.86

0.35

5

5

5

1

3.52

0.84

3

3

4

2

4.70

0.46

4

5

5

11
I tend to wait before forming an impression
of culturally-distinct counterparts.
4
I find it very hard to talk in front of people
from different cultures.
12
I often get discouraged when I am with
people from different cultures.
9
I get upset easily when interacting with
people from different cultures.
18
I think my culture is better than other
cultures.
17
I would not accept the opinions of people
from different cultures.

1

3.42

0.84

3

4

4

2

4.70

0.58

4

5

5

1

2.84

0.84

2

3

3

2

1.46

0.54

1

1

2

1

2.28

0.88

2

2

3

2

1.44

0.50

1

1

2

1

2.16

0.93

2

2

2

2

4.80

0.40

5

5

5

1

1.72

0.95

1

1

2

2

1.40

0.49

1

1

2

1

1.60

0.61

1

2

2

2

1.48

0.50

1

1

2

Questionnaire Statements

1034

�1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo
7
I don't like to be with people from different
cultures.
2
I think people from other cultures are
narrow-minded.

1

1.58

0.67

1

1

2

2

1.58

0.70

1

2

2

1

1.48

0.71

1

1

2

2

1.38

0.49

1

1

2

When examining the value changes for the negatively-oriented group of statements, it
becomes noticeable that there exists a correlation between the two groups of analyzed statements.
Since the statements were paired on the basis of positive and negative traits expressed each time, but
they were still dispersed throughout the questionnaire, all the respondents could objectify their answers
more specifically and had to think of a proper quality or skill twice. This phenomenon is reflected in
the statistical data of the present study where a sudden fall in value for the negative group of
statements can be perceived and a value rise for the positive set of statements respectively. The highest
decline by 1.38 has been reported for statement 4, which obtained 2.84 during the first administration
of the test and after the course in intercultural communication it dropped to 1.46. It may be stated
similarly that the students‘ openness towards intercultural differences has expanded. As a result of that
definitely stereotyping and prejudices have become less common. Another vital shift in the magnitude
of values is noticeable in statement 12 with a drop of 0.84 when comparing the estimates for stages 1
and 2. Both statements express more willingness on the part of the respondents regarding their
enjoyment and respect of other cultures.
The conclusion which can be drawn clearly demonstrates that the students have improved in
all the categories. The results of the course in intercultural communication had a positive impact on
their attitudes and skills. The course allowed for an improvement of those skills, which the students
had acquired informally before the commencement of the course as well as those, which used to be
hardly noticeable, or did not exist at all. The positively-oriented values towards intercultural
encounters have increased in strength, and those negatively-oriented at the initial stage have lowered in
size. To be more specific, it seems vital to point out that the students of English Philology can
comprehend cultural differences better and even accommodate to them. Although some of them
showed their initial tendency to withdraw from intercultural encounters, their disinterest towards them,
or even avoidance of interaction, it must be highlighted that most of the problematic issues, after a
period of transition, have been successfully resolved.

Individual orientations towards intercultural differences
The collected data extracted from the questionnaire allows us to analyze the students‘
individual orientations towards cultural differences. A clear evolution of their intercultural sensitivity
and an improved cultural profile of intercultural communicators could be noticed.
As revealed by both a quantitative and a qualitative analysis of the choices of the positively
and negatively oriented statements, ethnocentrism seems to be the dominating characteristics of the
students‘ profile before their participation in the course. Consequently, they displayed their initial
denial, disinterest and avoidance of intercultural situations, or interactions with culturally-distinct
counterparts. Referring to the knowledge gained from the interviews, some students even tried to
alienate themselves from their own intercultural experiences, either because they were uncomfortable
with a complex multicultural identity, or because they could not manage to deal with intercultural
perspectives. They also admitted to lack intercultural knowledge, skills and attitudes, which in turn
accounts for their reactions overridden with fear, uncertainty, low self-esteem, low self-confidence and
high risk avoidance.
Furthermore, the interviews confirmed that most students are not placed in the privileged
position in any way. They admitted that due to their economic situation they do not have many chances
to exploit foreign cultures. Only a few have had an opportunity to visit other countries within the
Erasmus Exchange Programme. The Internet and the media seem to be the sole sources of intercultural
information, which provides them with mediated experience of multiculturalism. Their contacts with
Erasmus students were limited, which marked their concept of multiculturalism and impoverished its
experience. Consequently, their inability to see and exploit the cultural richness around them prevents
them from developing intercultural sensitivity. The mutual correlation between intercultural
communication sensitivity and experience of multiculturalism is very strong and resembles a vicious

1035

�1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo
circle. Considering the environmental as well as psychological constraints, the majority of students
demonstrated some difficulty in recognizing patterns of cultural difference in their own and other
cultures. They could hardly adapt to and accept intercultural otherness by moving from a onedimensional to multi-dimensional reality and shifting their prospective behaviour into other cultural
contexts.
A shift towards enthorelativism and consequently a positive change in the intercultural
communication sensitivity could be observed after the course was over. They have developed more
self-confidence by stressing universal values of all cultures, which is typical of the minimization stage
in the process of acquiring intercultural communication competence. When interviewed they claimed
the importance of commonalities and similarities among cultures. They also assumed that although
cultures differ across the globe certain cultural values, typical for Polish students, can be also found
among their culturally-distinct interlocutors. Showing a strong commitment to the idea that people
from other cultures are basically alike, they viewed the world in terms of common needs, interests and
goals as well as values, norms, beliefs and practices. At the same time they were able to recognize
basic patterns of cultural difference. Although their emerging ethnorelative attitude stemmed from
generalizations and use of unsophisticated cognitive schemata it showed the beginning of a positive
evolution. The big change was seen in their declarations that they are interested in interacting with
culturally different people, which is enjoyable and enriching. A transitional change in the students‘
cultural identification with an acceptance of multicultural identity existing in today‘s worldviews
among many young people could also be noticed.
A positive change in the cultural profile of the respondents should serve as the most efficient
motivation to make them continue towards the development of their intercultural communication
competence becoming at the same time more effective in interpersonal contacts across cultures.

References:
Bennett, M. J. (1993). Towards Ethnorelativism. A Developmental Model of Intercultural Senistivity.
In R. M. Paige (ed.) Education for the Intercultural Experience. Yarmouth, ME: Intercultural Press
Chen, G. M., and Starosta, W. J. (2000). The development and validation of the intercultural
sensitivity scale. Human Communication 3, 2-14
Fritz, W., Moellenberg, A. and Chen, G. M. (2002). Measuring International Sensitivity in Different
Cultural Context, Intercultural Communication Studies 11/2002 (2), 165-176

1036

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="22031">
                <text>575</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="22032">
                <text>Individual Orientations Towards Intercultural Differences on The  Basis of a Study Conducted Among The Polish Students of English Philology</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="22033">
                <text>Romanowski, Piotr</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="22034">
                <text>The aim of the present paper is to show how the Polish students  of English Philology changed their orientations towards intercultural  differences as a result of intercultural encounters they experienced and  instruction in intercultural development offered to them. With increased  levels of intercultural communication, their competence in intercultural  relations magnified. As assumed, the students‘ initial emotional desire to  acknowledge, appreciate, and accept cultural differences occurred to be  weak. However, with the intercultural development, the levels of  intercultural sensitivity being a component of intercultural competence,  rose significantly. In effect the students were able to recognize certain  values and pick up on verbal and non-verbal signals typical of other  cultures allowing for further empathy being developed and adjusting to  different scripts of communication. For the purpose of observing the  varying levels of intercultural sensitivity and subsequently intercultural  competence, the author decided to design a ranking questionnaire as a  research instrument. It consisted of a series of statements marked by the  respondents with numbers 1-5 to indicate the degree to which they agree  or disagree with them. It was designed for comparative analysis of their  responses. The interpretation of the collected data involved searching for  relations between the investigated variables. Through careful examination  of the questionnaire and its collected data, the author managed to notice a  meaningful change in the attitudes, values and skills exhibited by his  students in terms of their intercultural identities.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="22035">
                <text>2011-05</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="22036">
                <text>Conference or Workshop Item
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="32">
        <name>P Philology. Linguistics</name>
      </tag>
    </tagContainer>
  </item>
  <item itemId="2343" public="1" featured="0">
    <fileContainer>
      <file fileId="3397">
        <src>https://omeka.ibu.edu.ba/files/original/8baa25009e901fe680307f6920548120.pdf</src>
        <authentication>8b5d6b5c9c93125755c07d9b7f1f8b79</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="18845">
                    <text>Mirici S, Parmaksız İ, Özcan S, Sancak C, Uranbey S, Sarıhan E.O, Gümüşcü A, Gürbüz
B, Arslan N (2005). Efficient in vitro bulblet regeneration from immature embryos of
endangered Stenbergia fischeriana. Plant Cell Tiss. Org. Cult. 80:239-246.
Nasırcılar, A, Mirici, S, Karagüzel, Ö, Eren, Ö, Baktır, İ (2011). In vitro propagation of
endemic and endangered Muscari mirum from different explant types. Turk J Bot. 35, 37-43.
Ozel ÇA, Khawar KM (2007). In vitro bulblet regeneration of Ornithogalum oligophyllum
E.D. Clarke Using twing scale bulb explants. propagation of ornamental plants. Prop. Orn.
Pla. 7(2): 82-88.
Ozel ÇA, Khawar KM, Karaman S, Ateş MA, Arslan O (2008). Efficient in vitro
multiplication in Ornithogalum ulouphyllum Hand.-Mazz. from twin scale explants. Sci. Hort.
116: 109-112.
Uzun S., İlbaş A.İ., İpek A., Beyzi E.Uranbey, S. and Arslan, N. (2012). In Vitro Propagation
of Endemic Iris galactica Immature Zygotic. XI. International Symposium on Flower Bulbs
and Herbaceous Perennials. Abstract Book. P: 109. ANTALYA.
Yıldırım Z., Öztürk G. and Esen, M. (2010). Propagation of Tuberose (Polianthes tuberosa L.)
in In Vitro Conditions. III. National Ornamental Plants Congress.p:98-102. İZMİR
Zencirkıran M.and Mengüç A. (2002).The Effects of Twin Scale and Chipping
Techniques on Bulblet Production in Galanthus elwesii Hook. II. National Ornamental
Plants Congress.p: 24-28.ANTALYA.
Zeybekoğlu E. and Özzambak E, 2012. XI. International Symposium on Flower Bulbs and
Herbaceous Perennials. Abstract Book. P: 225. ANTALYA.

Indoor Air Quality Of Some Social Areas In Konya City Center, Turkey
Yusuf Alparslan Argun1, Sukru Dursun2, Mehmet Emin Argun2,*
1 Aksaray University, Institute of Science, Environmental Engineering Dept.
2 Selcuk University, Engineering Faculty, Environ. Eng. Dep. 42003-Konya-Turkey
E-mails: sdursun@selcuk.edu.tr; argun@selcuk.edu.tr.
Abstract
Indoor activities, building characteristics and outdoor climatic conditions have all affected
indoor environment air quality. Some peoples, especially young and unemployed persons
spend on about 90 % of their times indoor environment. Indoor air quality has direct effect on
human health. One of the most important parameter for indoor air quality is particulate matter
(PM2.5). Therefore, determination of personal exposure to particulate matter (PM2.5) in these
areas especially in café is predicted to be key role. Long exposure to particulate matters may
lead to numerous diseases.
In this study, particulate matter was determined in different social areas at the morning and
evening for 30-sec. intervals during 15 minutes. Study area is heavily urbanized by a lot of
buildings and also surrounded by roads with intensive traffic circulation. It was concluded
382

�from this study that some parameters such as ventilation, people circulation, ceiling height,
construction shape and floor level have affected the measured concentration of particulate
matter. The analyses have evaluated by personal Particle Meter equipment. Different
conditions of the cafes for the PM values are also evaluated. Maximum and minimum PM2.5
concentrations were obtained as 3.485 μg/m3 for a Hubble-Bubble Cafe and 23 μg/m3 for a
Book Store. Numbers of obtained data were found to be higher than the EPA‘s standards for
indoor environment. EPA established that PM concentration should be lower than 20 g/m3
for indoors. Turkey has only outdoor air quality limitations for PM10 which is about 150
μg/m3 for long exposure and 300 μg/m3 for short exposure
Keywords: indoor air quality, particulate matter, human health.
1.INTRODUCTION
Indoor environment air quality is interacted and affected by the local outdoor air, specific
building characteristics and indoor activities (Stranger et al., 2007; 2008). Peoples lived in the
city center spend on about 90 % of their times indoor environment (Soysal and Demiral,
2007). Some peoples in Turkey especially young and unemployed persons spend most of their
spare time at social areas such as cafe, coffeehouses, internet café, shopping stores and book
stores. Therefore, determination of personal exposure to air pollution in these areas especially
in café is predicted to be key role (Stranger et al., 2008). PM2.5 is generally identified as
particulate matter having diameter less than 2.5 m which is mostly result of human activities,
food cooking operations, diesel engine exhaust and dust from wood burning (Zheng et al.,
2002). Long exposure to particulate matters may lead to some respiratory diseases changing
from basic couch and allergy to more serious lung diseases namely pneumoconiosis (Jones et
al., 2002; Kim et al., 2005).
Establishment of certain PM limitation becomes a necessity for government. However, the
PM limitations for indoor air quality have been newly established and a lot of governments
have even no arrangement. Table 1 shows the EPA limitations for indoors and concluded that
PM concentration should be lower than 20 g/m3 (EPA, 2001; Gonullu et al., 2002). Turkey
has only outdoor air quality limitations for PM10 which is about 150 μg/m3 for long exposure
and 300 μg/m3 for short exposure (Anon., 1986).
Table 1: Maximum indoor air quality limits according to EPA (EPA, 2001; Gonullu et al.,
2002)
Indoor pollutants

Maximum allowable concentrations

Carbonmonoxide (CO)

&lt; 9 ppm

Carbondioxide (CO2)

&lt; 800 ppm

Mould

It should be equal outdoor level

Formaldehyde

&lt; 20 μg/m3

383

�Total volatile comp.

&lt; 200 μg/m3

4-phenil cyclohexan (4-PC)

&lt; 3 μg/m3

Total particulate matter (PM)

&lt; 20 μg/m3

Regular pollutants

&lt; national indoor standard

Other pollutants

&lt; 5% of limit

2.Materials and Methods
Determination of particulate matter in 13 social areas at three different regions in the city
center of Konya (Turkiye) was investigated. These areas are surrounded by roads with
intensive buildings and traffic circulation. During each sampling period, PM2.5
concentrations were measured using a personal Particle Meter (personal Data RAM,
pDR1200, MIE Inc., Bedford, MA, 2000) in the study areas. The obtained data recorded at
30-sec. intervals during 15 minutes (Turkish Standards for air sampling). The map of study
areas is given in Figure 1. Table 2 also shows some information about measuring points.

Figure 1: The map of study areas in the city center of Konya
3.RESULTS AND DISCUSSIONS
Average and maximum PM2.5 concentration at the morning and evening periods are
summarized in Table 3. Measuring point 1 is a pizza cafe where some types of pizzas,
macaronis and other fast foods produced in. Average and maximum PM concentrations of this
point were 34 μg/m3 and 112 μg/m3 at the morning and 338 μg/m3 and 575 μg/m3 at the
evening, respectively (Figure 2). The probable reason of this relatively high PM level may be
due uprising of adsorbed dusts from the sponge covering furniture and chairs by ventilation of
the area. Some extra peak values were observed at the end of the evening measuring period
probably due to dust of flour and entering some people group.
384

�The highest levels among all measuring point were obtained in MP2, MP4 and MP8 as 3485,
1812 and 1208 μg/m3, respectively. These points are hubble-bubble (nargile in Turkish) cafe
and therefore a lot of smokes might be present. The high values may be a result of these
smokes. It was also concluded that sponge covering of furniture, hanging of carpets on the
walls and wavy structures of the cafe (MP2) caused to increase of PM concentration. Also, for
MP 8, the basement conditions could decrease ventilation and altered PM concentrations.
Table 2: Physical conditions of measuring points
Measuri
ng Point Type of MP
(MP)

Approx
area (m2)

Ceiling
Height
(m)

Number
of floor

Measuring
floor

1

Pizza cafe

40

2.3

5

Ground

2

Hubblebubble

100

3

Coffee house

90

4

Hubblebubble

80

5

Internet cafe

100

2.7

4

Ground

6

Coffee house

90

2.9

5

1st floor

7

Shop

200

3.5

5

Ground

8

Hubblebubble

100

9

Coffee house

90

2.9

5

2nd floor

10

Tea house

30

3.0

5

Ground

11

Billiards
saloon

160

12

Book store

110

3.0

4

Ground

13

Restaurant

90

2.7

4

Ground

2.4
2.8
3.0

2.2

3.1

5
6
6

6

2

Ground
1st floor
Ground

Basement

1st flor

Table 3: Average and maximum PM2.5 concentration at the morning and evening periods for
each sampling point
Sampling
385

Morning measurement

Evening Measurement

�Point

TWA
(mg/m3)

MAX
(mg/m3)

TWA
(mg/m3)

MAX
(mg/m3)

1

0.034

0.112

0.338

0.575

2

0.606

1.066

1.765

3.485

3

0.068

0.162

0.109

0.198

4

0.726

1.291

1.279

1.812

5

0.051

0.118

0.058

0.138

6

0.043

0.096

0.066

0.358

7

0.060

0.235

0.061

0.146

8

0.586

0.734

0.853

1.208

9

0.065

0.120

0.087

0.233

10

0.041

0.102

0.118

0.429

11

0.082

0.213

0.181

0.350

12

0.023

0.053

0.033

0.100

13

0.100

0.262

0.178

0.312

386

�0,6
Concentration(mg/m3)

0,5
0,4
0,3
0,2
0,1
0
0

150

300

450
600
750
Time (second)
Evening
Morning

0

150

300

900

3,5

Concentration(mg/m3)

3
2,5
2

1,5
1

0,5
0
450
600
750
Time (second)
Evening
Morning

900

Figure 2: PM2.5 concentration of measuring point 1 (MP1) and 2 (MP2) at the morning and
evening periods.

387

�2
Concentration(mg/m3)

1,8
1,6
1,4
1,2
1

0,8
0,6
0,4
0,2
0
0

150

300

450
600
750
Time (second)
Evening
Morning

900

Figure 3: PM2.5 concentration of (MP3) and (MP4) at the morning and evening periods.
The measuring results obtained from the coffee houses (MP3, 5, 6, 9) were generally low
levels according to hubble-bubble and pizza cafes although they were still a little higher than
EPA‘s limit for indoor PM concentration. The relatively low levels may be a result of good
ventilation, wooden furniture and not smoking.

388

�Figure 4: PM2.5 concentration of (MP5) and (MP6) at the morning and evening periods.

389

�0,14

Concentration(mg/m3)

0,12
0,1
0,08
0,06
0,04
0,02
0
0

150

300

450
600
750
Time (second)
Evening
Morning

900

Figure 5: PM2.5 concentration of (MP7) and (MP8) at the morning and evening periods.
Shopping centers such as MP 7 and MP 12 are generally large, crowd and having huge human
circulation during the day. Therefore, it may be expected that these types of areas have high
particulate matter concentration. However, measuring results showed that good ventilation,
high ceiling and clean conditions might lead to lower PM concentration.
Billiards saloon (MP 11) had also high particulate matters according to measuring results such
as 213 μg/m3 for morning and 350 μg/m3 for evening measurements. Playing billiards,
backgammon, and cards by a lot of peoples caused to increase the PM concentration of this
place.
In a restaurant (MP 13), average and maximum particulate matter concentrations were 100
μg/m3 and 262 μg/m3 at the morning and 178 μg/m3 and 312 μg/m3 at the evening
measurements, respectively. This may be due to cooking processes and high circulation of
people during the day.

390

�0,4
Concentration(mg/m3)

0,35
0,3
0,25
0,2
0,15
0,1
0,05
0
0

150

300

450
600
750
Time (second)
Evening
Morning

900

Figure 6: PM2.5 concentration of (MP9) and (MP10) at the morning and evening periods.

391

�Concentration(mg/m3)

0,3
0,25
0,2
0,15
0,1
0,05
0
0

150

300
450
600
750
Time (second)
Evening
Morning

900

0

150

300

900

Concentration(mg/m3)

0,12
0,1
0,08
0,06
0,04
0,02
0
450
600
750
Time (second)
Evening
Morning

Figure 7: PM2.5 concentration of (MP11) and (MP12) at the morning and evening periods.
0,35
Concentration(mg/m3)

0,3
0,25
0,2
0,15
0,1
0,05
0
0

150

300
450
600
750
Time (second)
Evening
Morning

900

Figure 8: PM2.5 concentration of (MP13) at morning and evening periods.
4.CONCLUSION
Particulate matters (PM2.5) were determined in 13 different social areas at the morning and
evening. The major sources of the particles in the measuring points were obtained as hubblebubble and tobacco smoke. Therefore, health effects of smoking at indoor environment were
forced the government to arrange prohibitions against to stop smoking in indoor environment
in Turkey. Some particle sources resulted from kitchen such as flour dust and cooking gas
392

�were also determined to be major source of particulate matter in the restaurants and pizza
cafe. In addition, particle transport from outside via doors, windows or gaps of the building
and therefore outdoor weather situation may have also effect on the particulate matter increase
(Estekova et. al., 2010). It was also concluded from this study that some parameters such as
ventilation, people circulation, ceiling height, construction shape and located floor have
affected the measured concentration of particulate matter.
ACKNOWLEDGEMENTS
The author thanks the Selcuk University Research Fund (SU-BAP) for its financial support to
symposium attendance.
REFERENCES
Stranger, M., Potgieter-Vermaak, S.S. and R. Van Grieken (2007) Comparative overview of
indoor air quality in Antwerp, Environ. Int., 33, 6.
Stranger, M., Potgieter-Vermaak, S.S. and R. Van Grieken (2008) Characterization of indoor
air quality in primary schools in Antwerp, Belgium, Indoor Air, 18, 454–463.
Soysal, A. and Demiral, Y. (2007) Kapalı Ortam Hava Kirliliği (in Turkish), TSK Koruyucu
Hekimlik Bülteni, 6, 221-226.
Zheng, M., Cass, G.R., Schauer, J.J. and Edgerton, E.S. (2002) Source apportionment of
PM2.5 in the Southeastern United States using solvent-extractable organic compounds as
tracers, Environ Sci Technol, 36, 2361-2371.
Jones, T., Blackmore, P., Leach, M., Bérubé, K., Sexton K. and Richards, R. (2002)
Characterization of airborne particles collected within and proximal to an opencast coalmine:
South Wales, U.K. Environmental Monitoring and Assessment, 75, 293–312.
Kim, J.H., Lim,D.H., Kim, J.K., Jeong S.J. and Son, B.K. (2005) Effects of Particulate Matter
(PM10) on The Pulmonary Function of Middle-School Children, J Korean Med Sci. 20, 4245.
EPA (2001), Case Study Two: EPA‘s Research Triangle Park Laboratory Facility.
Gonullu, M.T., Bayhan, H., Avşar, Y. and Arslankaya, E. (2002) YTÜ şevket sabancı
kütüphane binası iç ortam havasındaki partiküllerin incelenmesi (In Turkish), Harran
University 4.GAP Engineering Symposium, 1384-1389.
Anonymous (1986), Air Quality Control Regulation (In Turkish), Turkish Official Gazete No:
19269 and date: 2.11.1986.
Estekova, A., Stevulova, N. and Kubincova, L. (2010) Particulate matter investigation in
indoor environment, Global NEST Journal, 12, 20-26.

393

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="18839">
                <text>1272</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18840">
                <text>Indoor Air Quality Of Some Social Areas In Konya City Center, Turkey</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="18841">
                <text>Yusuf , Alparslan Argun</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="18842">
                <text>Indoor activities, building characteristics and outdoor climatic conditions have all affected  indoor environment air quality. Some peoples, especially young and unemployed persons  spend on about 90 % of their times indoor environment. Indoor air quality has direct effect on  human health. One of the most important parameter for indoor air quality is particulate matter  (PM2.5). Therefore, determination of personal exposure to particulate matter (PM2.5) in these  areas especially in café is predicted to be key role. Long exposure to particulate matters may  lead to numerous diseases.  In this study, particulate matter was determined in different social areas at the morning and  evening for 30-sec. intervals during 15 minutes. Study area is heavily urbanized by a lot of  buildings and also surrounded by roads with intensive traffic circulation. It was concluded from this study that some parameters such as ventilation, people circulation, ceiling height,  construction shape and floor level have affected the measured concentration of particulate  matter. The analyses have evaluated by personal Particle Meter equipment. Different  conditions of the cafes for the PM values are also evaluated. Maximum and minimum PM2.5  concentrations were obtained as 3.485 μg/m3 for a Hubble-Bubble Cafe and 23 μg/m3 for a  Book Store. Numbers of obtained data were found to be higher than the EPA‘s standards for  indoor environment. EPA established that PM concentration should be lower than 20 g/m3  for indoors. Turkey has only outdoor air quality limitations for PM10 which is about 150  μg/m3 for long exposure and 300 μg/m3 for short exposure  Keywords: indoor air quality, particulate matter, human health.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="18843">
                <text>2012-05-31</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="18844">
                <text>Conference or Workshop Item
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="24">
        <name>S Agriculture (General)</name>
      </tag>
    </tagContainer>
  </item>
  <item itemId="3209" public="1" featured="0">
    <fileContainer>
      <file fileId="3980">
        <src>https://omeka.ibu.edu.ba/files/original/0b17b64b0d419dc07cda69ad74477261.pdf</src>
        <authentication>26793df5a5de20e5327261fea7c9cce7</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="24652">
                    <text>INDUSTRIALIZATION PROBLEM OF CULTURE IN THE PROCESS
OF GLOBALIZATION
Dr. Abamüslim AKDEMİR
Ataurk University Kazim Karabekir Education Faculty
Philosophy Department
akdemir@atauni.edu.tr

Dr. Erdinç PARLAK
Atatürk University Kazım Karabekir Education Faculty
Department of English Language
erdincparlak@hotmail.com
Abstract:The rapid changes

and transformations in science, technology and mass

communication have gave way to a new process. This recent phenomenon which made itself felt
in almost every part of human life has, at the same time, caused debates in western cultural life
on philosophy, literature, architecture, painting under the name of globalization. One of the
debates was the one towards modern age under the domination of production and industrial
capitalism. The valid value of industrialization, the “production”, has left its place to a new
social understanding named “upper-reality”. This has emerged as a result of post-industrial
viewpoints. On the other hand, “similarity” replaced the “reality”of modern cultural values. The
process of globalization , again, transformed the aesthetic nature of cultural values into
commercial meta identity together with post-industrial approaches. As the globalized industrial
values made man mere consumer, there emerged the ideology of entertainment industry. This
process has both produced meta and created mass culture or popular values before individuality.

The rapid changes in information and communication due to the developments in science, technology and
economy have put international borders aside. The world has turned into a large village where common values
have been formed. This recent phenomenon which made itself felt in almost every field of life together with the
last quarter of 20th century, emerged under the name of “new world order”, “postmodernity”, and
“globalization”. It became the focal point of discussions in every field from art to philosophy.
Human rights, also, became one of the main issues of discussion in every area. Globalizataion began to
dominate almost all the world with the understanding of human rights, liberal economy and market economy.
The political dimension of globalization made the leadership of USA felt, on the other and its economic
dimension that of multi dimensional capital. On its cultural basis, the label hegamony of monotonus
consumption culture came to the fore as universal and local were presented at the same time (Akdemir, 2004,
p.43). This new era was defined by Fredric Jamesan as modernization, post-industrial, consumption society and
show society. To him new economic order and social life have formed the beginning of new government in the
cultures (Jameson, 1993, p.27). This new case has mingled cultural social and economic to each other with
globalization. The borders have became much more ambigious in culture.
With the process of globalization, the rationalization form of modernity was opened to discussion as
meaning, order and content. Direct relationships were formed with the methods of bringing closer diverse lives
ontologically not related to each other. According to Benjamin, man has lost his freedom and singleness. Every
object is the mirror of another. Those objects eating, drinking, listening, watching the same things have now

124

�started to think and feel the same things exactly. Everybody is the same (Dellaoğlu, 2003, pp.21-22). Within this
process, the postmodern view which adresses to the homogeuous mass has now created mass culture or popular
culture. The products of mass culture do not give rise to creativity.
It has made men an inactive object who can be directed and controlled instead of putting them into a
mutual discussion atmosphere. Culture and entertainment have mingled to each other in the fantasy world of
mass communucation tools (Swingewood, 1996, p.36). Its culture and works of art have now become meta and
its function has been only to entertain and has reduced conscious totally to inactivity.
Globalization considers eclecticism as the basis of culture. On the one hand it mixes everything to each
other by mass culture and makes them global by loading them with homogenous. It, on the other hand, brings
sub-cultures, localization, tradition and differences to the fore. For instance, man begins to listen to reggae
music, watches cowboy film on tv, has his lunch at Mc. Donald’s, dinner at a local restaurant. He uses Paris
perfume in Tokyo, wears redra clothes in Hong Kong (Appignanesi and Garrat, 1996, p.47). Elite and popular
culture forms are have migled to each other.
Mass culture has criticized aesthetic sensitivity with the concepts of imitation, irony and pastiche and
rejected aesthetic elitism. It has demonstrated a populist attitude with the understanding of “Anything goes”.
Money is the sole measurement in the lack of aesthetic criteria. Everything that the artist spits is money. There is
nobody where everybody is the same. There no longer, exists such a thing as object. All those have been caused
by “Culture Industry”.
The concept of “Culture Industry” has been used for the first time by the thinkers Adorno and Harkheimer
of Frankfurt School taking mass culture criticism as the basis in the “Dialectics of Illumination.”.
The most widely criticized feature of Adorno’s culture industry is its misleading aspect. On the basis of
this criticism lies Marx’s meta fetishism. According to Adorno, those produced by culture industry are not the
works of art that have become as meta but those metas produced for Market from the very beginning. The
concept of culture, industry, starting from the time that culture became a thing and money in the classic term
became a culture during the late capitalist era, struggles to form a theory of daily life with this concept
(Dellaloğlu, 2003, p.23). Culture industry has reduced individuals to a living meta in the name of consuming to
consume. The individual has formed a living area with the product. As Adorno says; “The typical cultural
existence of culture industry are no longer product but has been turned into product besides other features”
(Adorno, 2003, p.72).
The culture industry is, in the simplest definition, the industrialization of culture and man has became as
an industrial product within the industrial society and has became a thing. The individuals have created an area
of living with the product. The main reason here is to gain satisfaction by kitch products without aesthetic. The
imitation has replaced the real one. The society, on the other hand, consists of individuals totally consumers and
of which behaviours have been determined in advance. Adorno explains it as: “Every one should behave suitable
for their levels determined before and should move towards the mass production categories produced for certain
types of consumers”(Adorno, 2007, p.51). In such a case, consumers have become materials of statistics.
For the individuals, being adaptable has replaced consciousnes. Industrial mind suggests workers a model
of mental cooperation. It spends effort in order to make them accustomed to the system. Though it seems at first
sight that this gives man freedom both in their working life and cultural industry, men (individuals) in such case

125

�have always been a subject (Adorno, 2007, pp. 81-82). Culture industry, consciously, has been a barrier before
the development of free individuals.
Though the products of culture industry create a monotonus atmosphere, it has been successful in
attracting men by its very nature. Similar and charming products do not alow their customers move out of the
circle. As Adorno explains; the men who are now consumers became the ideology of entertainment industry
which they cannot get rid of (Adorno, 2007, p.96). Cultural industry imposes an entertainment equal to thinking.
Man, unconsciously and with no resistance , accepts this insistence (Adorno, 2007, p.56).

The administrators have, according to Adorna, directed the mass and changed them into the means of
propaganda and tourism. Thus, the artistic works that industry of culture created

made art

object and

merchandising. In this context, the best way to merchandise and present all the products to consumption is
advertisement.
In the process of industrialization ion of culture, advertising appears to have formed an area of surrealism.
Advertising not only creates desire but it also forms a reality of being an object. Adorna (2007, p. 96) states that
advertising is the elixir of life of culture industry. Behind advertisement, the sovereignty of system is hidden.
Everything having no mark of advertisement is regarded as meaningless economically. Adorno explains the
success of advertising in the domain of culture industry in the light of the fact that though consumers know that
advertisement is not true, they continue to purchase the cultural objects and sustain to use them with a strong
desire. (Adorna, 2007, p. 107)

While Adorna

strongly defends modernist art, he criticizes the mass culture as a result of the industry of

culture. He objects to capitalist and socialist totalitarian regimes since they intervene with the human freedom.
He regards the culture that was created by means of technological facilities as a tool of mass manipulation. The
process of being object that Hollywood, Broadway, Manhattan and Rock’n Roll directed and accelerated
Adorno’s criticism who migrated to New York during the World War II ( Pelvanoglu, 2009). Adorner’s
criticism towards the cultural industry that global world has created displays how he was contemporary.
Culture’s industrialization changed it into an object carelessly. The mass culture or popular values towards
particularity or individualism came front. The dominance of subject overwhelmingly became restricted and the
power between subjectivity and culture

declined. (Connor, 2005, p.364). In postindustrial culture, thus, high

culture understanding integrated with commercial and mass culture. The standards of culture irresistibly lost and
the cultural products made individual an ordinary carrier of the social tendencies. According to Adorno, the
industry of culture occurred through the instinct of profit which has always been prevailing.(adorno, 2007, p.
112). This is the reason that made everything object and the changed the object itself into culture. Therefore,
the individual who has become alienated towards effort in the phase of production become also alienated to life
and the whole existence through consumption’s becoming aesthetic in the phase of consumption.

Adorno’s subject which is his object of analysis is not the employee but the customer of consumption society.
The subject’s meaning that he attributed while using culture industry is different from the meaning that mass
culture or popular culture attributed. In mass culture, authentic people is mentioned , people’s culture has a role
for the mass culture. However, Adorno cannot stand even their implication in that in culture industry people does

126

�not create culture. It includes in the industry culture. It is not the subject but the object. Today people have
become more inactive than what Adorno stated. Today’s culture industry forces to consume more alienation and
forget to be individual in the society. People have changed what they consume into fetishism. Brand sovereignty
has occupied people’s life space. Thus, Adorno’s remark goes back to 50 years turned out to be true.

References
Adorno, T. W (2003) “Kültür Endüstrisini Yeniden Düşünürken”, çev. Bülent O. Doğan, Cogito, Sayı: 36, Yaz
2003, pp. 76-84.
Adorno, T. W. (2007) Kültür Endüstrisi- Kültür Yönetimi, çev. N. Ünler, M. Tüzel, E. Gen, İstanbul, İletişim
Yayınları.
Akdemir, A. (2004) “Küreselleşme ve Kültürel Kimlik Sorunu”, Sosyal Bilimler Enstitüsü Dergisi, Cilt:3, Sayı:1,
2004, Erzurum, pp. 43-51.
Apigenes, R. And Garratt, C. (1996) Postmodenizm, İstanbul, Milliyet Yayınları.
Connor, S. (2005) Postmodernist Kültür, çev. Doğan Şahiner, İstanbul, Yapı Kredi Yayınları.
Dellalloğlu, B. F. (2003) “Bir Giriş: Adorno Yüz Yaşında”, Cogito, Sayı: 36, Yaz 2003, pp. 13-36.
Jameson, F. (1993) “Postmodernizm ve Tüketim Toplumu”, çev. H. Güleryüz, V. Aytar, Edebiyat ve Eleştiri
Dergisi, Ocak-Şubat 1993, İzmir.
Swingewood, A. (1996) Kitle Kültürü Efsanesi, çev. Aykut Kansu, Ankara, Bilim ve Sanat Yayınları.

127

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
      <file fileId="3981">
        <src>https://omeka.ibu.edu.ba/files/original/19b708f68849576353eee4b6babfde47.doc</src>
        <authentication>fd68f84e1937e889d127d33f1e16d6ad</authentication>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="24646">
                <text>662</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24647">
                <text>INDUSTRIALIZATION PROBLEM OF CULTURE IN THE PROCESS  OF GLOBALIZATION</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="24648">
                <text>AKDEMİR, Abamüslim
Parlak, Erdinç</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="24649">
                <text>The rapid changes  and transformations in science, technology and mass  communication have gave way to a new process. This recent phenomenon which made itself felt   in almost every part of human life has, at the same time, caused debates in western cultural life  on philosophy, literature, architecture, painting under the name of globalization. One  of the  debates was the one towards modern age under the domination of production and industrial   capitalism. The valid value of industrialization, the “production”, has left its place to a new   social understanding named “upper-reality”. This has emerged as a result of post-industrial  viewpoints. On the other hand, “similarity” replaced the “reality”of modern cultural values. The  process of globalization , again, transformed the aesthetic nature of cultural values into  commercial meta identity together with post-industrial approaches. As the globalized industrial  values made man mere consumer, there emerged the ideology of entertainment industry. This  process has both produced meta and created mass culture or popular values before individuality.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="24650">
                <text>2009-06</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="24651">
                <text>Conference or Workshop Item
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="16">
        <name>L Education (General)</name>
      </tag>
    </tagContainer>
  </item>
  <item itemId="654" public="1" featured="0">
    <fileContainer>
      <file fileId="647">
        <src>https://omeka.ibu.edu.ba/files/original/4c489ebacd90c30e8011e4cf0b940004.docx</src>
        <authentication>0ce3267c6578df251390b7e8f324b683</authentication>
      </file>
      <file fileId="648">
        <src>https://omeka.ibu.edu.ba/files/original/10a7067339be6caaec27497acab9506e.pdf</src>
        <authentication>58a687905d8e2187c393923e3c43fcf1</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="5188">
                    <text>Influence of Environment on Business Performance
SeadAhmić
Business Association PRO-IN
Bosnia and Herzegovina
sead.ahmic@pro-in.ba

Abstract: Entrepreneurial spirit of the people in Bosnia and Herzegovina has been on the rise
over the last nineteen years, since we witnessed significant emergence of many new business
start-ups. During Yugoslavian period most businesses were state-owned enterprises. Different
branches were deployed at different business areas. In Bosnia and Herzegovina, there were
certain parts of the country where certain industry sectors were highly developed such as
textile industry, food industry, metal, wood and other industries.
Purpose of this study is to explore influence of business environment on business
performance. Both qualitative and quantitative research will be conducted. For the
qualitative part of study data will be collected through in depth interviews with several
entrepreneurs in Federation of Bosnia and Herzegovina. And for the quantitative part, data
will be collected through questionnaires that will be delivered to entrepreneurs in four
municipalities in Federation of Bosnia and Herzegovina. The results of the study indicated
that people in the regions where state business were not present are more likely to open and
run their own private business than the people in the regions were state businesses operate.
Keywords: Entrepreneurs, Business Performance, Business Environment, Industry.

98

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="5180">
                <text>2552</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="5181">
                <text>Influence of Environment on Business Performance</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="5182">
                <text>AHMIĆ, Sead</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="5183">
                <text>Entrepreneurial spirit of the people in Bosnia and Herzegovina has been on the rise over the last nineteen years, since we witnessed significant emergence of many new business start-ups. During Yugoslavian period most businesses were state-owned enterprises. Different branches were deployed at different business areas.  In Bosnia and Herzegovina, there were certain parts of the country where certain industry sectors were highly developed such as textile industry, food industry, metal, wood and other industries.    Purpose of this study is to explore influence of business environment on business performance.  Both qualitative and quantitative research will be conducted. For the qualitative part of study data will be collected through in depth interviews with several entrepreneurs in Federation of Bosnia and Herzegovina. And for the quantitative part, data will be collected through questionnaires that will be delivered to entrepreneurs in four municipalities in Federation of Bosnia and Herzegovina.  The results of the study indicated that people in the regions where state business were not present are more likely to open and run their own private business than the people in the regions were state businesses operate.    Keywords: Entrepreneurs, Business Performance, Business Environment, Industry.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="5184">
                <text>International Burch University</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="5185">
                <text>2014-04-24</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="5186">
                <text>Article
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="43">
            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="5187">
                <text>ISSN 2303-4564     </text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="6">
        <name>H Social Sciences (General)</name>
      </tag>
    </tagContainer>
  </item>
  <item itemId="2070" public="1" featured="0">
    <fileContainer>
      <file fileId="3104">
        <src>https://omeka.ibu.edu.ba/files/original/a56f06eb7bf664f035cbd0983e82cadf.doc</src>
        <authentication>ee42aed35397baa04dc0d1da3109596f</authentication>
      </file>
      <file fileId="3105">
        <src>https://omeka.ibu.edu.ba/files/original/c64a9ca1d8f96e56d0c68554f2595f91.pdf</src>
        <authentication>218cc9f87d1022f8f7c13a38097403a3</authentication>
        <elementSetContainer>
          <elementSet elementSetId="4">
            <name>PDF Text</name>
            <description/>
            <elementContainer>
              <element elementId="52">
                <name>Text</name>
                <description/>
                <elementTextContainer>
                  <elementText elementTextId="16951">
                    <text>BOOK OF ABSTRACTS

Influence of gender on occupying leadership positions
Semira Budic
International Burch University / Sarajevo, Bosnia and Herzegovina
Key words: leadership, gender, influence, woman
ABSTRACT
The main purpose of this article is to give an answer on following few
questions: Is there any influence of gender on leadership positions and if so,
what are main reasons for it? This study will explain various types of leadership
styles, are those more suitable for man, woman or both and how much they
differ from each other. What are the major concerns regarding women in
business world today and how much perceptions about women having power
and leadership positions are changed? Is perception of women occupying
leadership positions based on real aspect or traditionally shaped opinions?
Which kind of leadership is more progressive regarding organizations,
productivity and output of employees? The tools I used for answering these
and many other questions was in form of questionnaire made of 25 valid and
relevant questions together with reviewing different types of literature. The
answers I received served me to make an analysis of collected data and write
conclusions about general opinion on this topic. The conclusions I made
reflect following answers: Eventually, yes, there is an influence of gender on
occupying leadership positions and main reasons for it are not fact – based but
rather perceptions of society and traditions that shape humans beliefs, values
and attitude. This spot is slowly changing but speed of this progress is still on
small steps. Explaining leadership styles it is almost impossible to avoid
transactional and transformational leadership forms, from which
transformational or charismatic leadership is used mainly by women whereas
transactional leadership form is more suitable for men.

| 13

�</text>
                  </elementText>
                </elementTextContainer>
              </element>
            </elementContainer>
          </elementSet>
        </elementSetContainer>
      </file>
    </fileContainer>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="79">
            <name>Extent</name>
            <description>The size or duration of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="16945">
                <text>1421</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="16946">
                <text>Influence of gender on occupying leadership positions</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="96">
            <name>Author</name>
            <description>Author</description>
            <elementTextContainer>
              <elementText elementTextId="16947">
                <text>BUDIC, Semira</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="94">
            <name>Abstract</name>
            <description>A summary of the resource.</description>
            <elementTextContainer>
              <elementText elementTextId="16948">
                <text>The main purpose of this article is to give an answer on following few  questions: Is there any influence of gender on leadership positions and if so,  what are main reasons for it? This study will explain various types of leadership  styles, are those more suitable for man, woman or both and how much they  differ from each other. What are the major concerns regarding women in  business world today and how much perceptions about women having power  and leadership positions are changed? Is perception of women occupying  leadership positions based on real aspect or traditionally shaped opinions?  Which kind of leadership is more progressive regarding organizations,  productivity and output of employees? The tools I used for answering these  and many other questions was in form of questionnaire made of 25 valid and  relevant questions together with reviewing different types of literature. The  answers I received served me to make an analysis of collected data and write  conclusions about general opinion on this topic. The conclusions I made  reflect following answers: Eventually, yes, there is an influence of gender on  occupying leadership positions and main reasons for it are not fact – based but  rather perceptions of society and traditions that shape humans beliefs, values  and attitude. This spot is slowly changing but speed of this progress is still on  small steps. Explaining leadership styles it is almost impossible to avoid  transactional and transformational leadership forms, from which  transformational or charismatic leadership is used mainly by women whereas  transactional leadership form is more suitable for men.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="16949">
                <text>2013</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="97">
            <name>Keywords</name>
            <description>Keywords.</description>
            <elementTextContainer>
              <elementText elementTextId="16950">
                <text>Conference or Workshop Item
PeerReviewed</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
    <tagContainer>
      <tag tagId="6">
        <name>H Social Sciences (General)</name>
      </tag>
    </tagContainer>
  </item>
</itemContainer>
