164 10 3494 https://omeka.ibu.edu.ba/files/original/785e604b5893e0c6ad0e415fb2c9d5b5.pdf 86599ed1304f95eb94eb9f939a9a0f3a PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Research for Mathematics Anxiety of Students Attending Social Programs in Community Colleges: Yalova Community College Sample Salih Yıldız Yalova University, Yalova Community College slhyldz1@gmail.com The oldest description of mathematics anxiety is expressed as “the formation of emotional response syndrome against arithmetic and mathematics” by Dreger & Aiken in 1957 (Baloğlu, 2010:508). There exist many studies in literature to determine the mentioned anxiety. “Most of the problems to see mathematics anxiety put forth the fact that there exists no consensus for mathematics anxiety therefore various measurement techniques were developed. The first mathematics anxiety rating scale is created by Dreger & Aiken (1957) (Kazelskis, 1998:623). The study is prepared to clarify the reasons for mathematics anxiety of the students taken basic mathematics courses in Yalova Community College. Therefore surveys as anxiety rating scale (consisted of 10 items and created by Recep Bindak in 2005) are applied to 200 students and 175 of them are taken into account. SPSS 16 program is used to analyze the research data. Keywords: Education of mathematics, Anxiety, Mathematics anxiety, Yalova 248 � https://omeka.ibu.edu.ba/files/original/5465aa6b0ed9c9aa14f179cd3ab17f22.docx 42e85ad0d8486aa1db45327b69ea20b9 https://omeka.ibu.edu.ba/files/original/2d8b163b2ea38ceec26a97e1ae779cbd.pdf 9f183ff6620a10d6914736de3294b59a PDF Text Text International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Research for Mathematics Anxiety of Students Attending Social Programs in Community Colleges: Yalova Community College Sample SalihYildiz Yalova University, Yalova, Turkey slhyldz1@gmail.com Abstract The oldest description of mathematics anxiety is expressed as “the formation of emotional response syndrome against arithmetic and mathematics” by Dreger& Aiken in 1957 (Baloğlu, 2010:508). There exist many studies in literature to determine the mentioned anxiety. “Most of the problems to see mathematics anxiety put forth the fact that there exists no consensus for mathematics anxiety therefore various measurement techniques were developed. The first mathematics anxiety rating scale is created by Dreger& Aiken (1957) (Kazelskis, 1998:623). The study is prepared to clarify the reasons for mathematics anxiety of the students taken basic mathematics courses in Yalova Community College. Therefore surveys as anxiety rating scale (consisted of 10 items and created by RecepBindak in 2005) are applied to 400 students and 175 of them are taken into account. SPSS 16 program is used to analyze the research data. Keywords: Education of mathematics, Anxiety, Mathematics anxiety, Yalova Introduction Anxiety is defined in broadest sense as an emotional situation which experiencing a sense of perceived weakness during the preparation of a perceived risk. Anxiety have three different varieties arising from personality, status, and event. Anxiety, caused by personality , in some individuals encountered in a continuous situation is a part of the human personality. Anxiety, caused by situation is defined as faced reaction to a significantly situation in a specific time. Finally, anxiety, caused by event experienced face of significant events (Ellis, 1994). Mathematics anxiety is defined by Miller and Mitchell (1994) as ; when students think about mathematics , illogical state of fear which causes to stay in concern, reduces the performance and hence preventing their learning. Hembree (1990) also stated that mathematics anxiety causes to creation of anxiety towards to mathematics such as decrease in mathematics achievement and avoidance of mathematics. For these reasons, mathematics anxiety is a serious problem, composed students mostly at the beginning of learning and solution is not easy(Hannula, 2005). Students who are under the influence of such a concern cannot acquire the desired level of knowledge of mathematics and they may choose the way of memorization without understanding, assimilating and conception of acquired mathematical information(Işık, Çiltaş and Bekdemir, 2008). About the reasons of mathematics anxiety, many studies have been proposed as possible causes (Lazarus, 1974), and emphasized on there may be a general concept that mathematics anxiety caused by interaction of mentioned many factors. We can state that a few of these factors are; factors sourced the field of mathematics, 1 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo educational factors, factors related to the attitudes of parents, personal values and expectations of the overall success. The relationship between mathematics anxiety and mathematics achievement is one of the areas that most interest for mathematics anxiety researchers (Zakaria and Nordin, 2008). However, there are differences in opinion about the effects of mathematics anxiety on mathematics achievement. Some studies could not find a remarkable link between mathematics anxiety and mathematics achievement (Boodt, 1980; Llabre and Suarez, 1985, etc.)... In a lot of studies serious findings were observed that mathematics anxiety have negative effect on the success of mathematics. (Dreger and Aiken, 1957; Richardson and Suini, 1972; Tobias and Weisbrod, 1980, etc.)... The Purpose of the Study The purpose of the study is revealıng how the perceive the cognitive level of accounting through metaphors among graduate and undergraduate students. The purpose of the study is revealing mathematics anxiety at students who is studying at undergraduate program in Yalova \ Yalova University Vocational School and had mathematics lesson. The Methodology of the Study A 10-point anxiety scale questionnaire which developed by RecepBindak (2005) was implemented on participants and this questionnaire was evaluated. The data source has been generated from data which have been collected from students. SPSS 16 program was used for analysis of the data. Analysis of the Data Frequency and percentage of the data obtained from the results of used distributed. scale were After calculating score which obtained from 5-point Likert-type scale towards mathematics anxiety , these points , were subjected to relational statistics with variables.( gender graduated high school, transition state of university, going or not going to extra courses in preparation term of university entrance exams, department and class of university, learning methods, staying where during the academic year, like or dislike the teaching style of mathematics teacher, an effect on the success of the class course). In relational analyzes t-test and ANOVA test were used. Differences are expressed at the level of 0.05 in meaning. Findings and Conclusion In this section anxiety of vocational school students' to mathematics is analyzed according to various demographic information. 2 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Table 1: Differences in anxiety of mathematic according to gender of vocational school students Question 3: I’am always askedtomeworried. Gender N X concerned in Mathematics lessons a questionbeing Ss t Sd p 2,380 398 ,018 Female 229 2,52 1,283 Male 171 2,84 1,374 Question 5: I'm not afraidof anything else as well as Mathematics exams. Gender N X Ss t Sd p Female 229 2,76 1,401 2,767 398 ,006 Male 171 3,16 1,453 As shown in in Table 1, “I’m always concerned in Mathematics lessons a question being asked to me” and “I'm not afraid of anything else as well as Mathematics exams.” t-Test of these statements according to gender, P <0.05 significant difference was observed. According to these expressions female students more concerned than male students. In the analysis based on the transition of university status, there was not found any significant difference in any expression. Table 2: Differences in mathematics anxiety for vocational school students according to the state of going to extra course Question 8: I could not know how to study to mathematics exam. Gender N X Ss t Sd p Male 162 3,20 1,361 3,246 396 ,001 Female 236 2,76 1,332 As shown in in Table 2, the statement of “: I could not know how to study to mathematics exam.” Observed that according to t-test results which based on students went to extra courses or not, there is a p<0,05 level of significant difference. In this expression, anxiety of students who did not go to extra courses was significantly higher than students who went to extra courses. In analysis which made according to classrooms (1. Class, 2. Class), there was not found any significant difference in any statement. In analysis which made according to education type of students (regular education, secondary education) there was not found any significant difference in any statement. In analysis which made according to graduated high school type there was not found any significant difference in any statement. 3 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Table 3: The analysis of “I am scared that I cannot pass my class because of mathematics “statement according to department of education f , X , Ss Values Point Groups S 6 Office Services and Secretary Dept. Acc. And Tax Dept. Hotel, Restaurante and Catering Services Dept. Mark. and Foriegn Trade Dept. Transportation Servisec Dept. . Total ANOVA Results N X Ss 91 2,66 1,558 88 3,45 1,405 97 3,00 1,392 61 2,80 1,547 63 2,56 1,468 400 2,92 1,497 Source of Varience Between Groups Sum of Squares Sd 41,145 4 Avarage of Squares 10,286 In Group Total 853,453 395 2,161 894,598 399 F p 4,761 ,001 Students of Office Services and Secretary Department, Accounting and Tax Department and transport services department have expressed significant views different from each other. Students of the Accounting and Tax Department have expressed their feeling of “I am scared that I cannot pass my class because of mathematics “less than Office Services and Secretary Department and Transportation Services Department students’. Table 4: Analysis of statement “When I enter to mathematics, I feel puckered “according to education department f , X , Ss Values ANOVA Results Points Groups N X Ss Source of Varience Sum of Squares Sd S7 Office Services and Secretary Dept. Acc. And Tax Dept. Hotel, Restaurante and Catering Services Dept. Mark. and Foriegn Trade Dept. Transportation Servisec Dept. . Total 91 3,18 1,546 Between Groups 25,888 4 Avarage of Squares 6,471 88 3,81 1,321 In Group 809,994 395 2,051 97 3,37 1,333 Total 835,877 399 61 3,21 1,416 63 3,11 1,567 400 3,36 1,447 4 F p 3,156 ,014 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Students of Office Services and Secretary Department, Accounting and Tax Department and transport services department have expressed different views from each other significantly. Students of the Accounting and Tax Department have expressed their feeling of “When I enter to mathematics, I feel puckered “less than Office Services and Secretary Department and Transportation Services Department students’. In analysis based on education department, students of Accounting and Tax Department and Transportation Services Department have expressed different views from each other significantly. Students of the Transportation Services Department have expressed their feeling of “I could not know how to study to mathematics exam. “more than Accounting and Tax Department students’ In analysis based on education department, students of Office Services and Secretary Department, Accounting and Tax Department have expressed different views from each other significantly. Students of the Accounting and Tax Department have expressed their feeling of “Mathematics is so funny for me " more than Office Services and Secretary Department students’ In the analysis based on location where students stay in , there was not found any significant difference between location and mathematics anxiety. Do you like teaching style of mathematics teacher?" Question of the survey were analyzed according to the following conclusions; Students who strongly dislike (X=1,81) teaching style of mathematics teacher are expressed their feeling of “ Mathematics minds me complex, incomprehensible things. “ significantly more than strongly like (X=2,82) and like (X=2,55) students’. Again, who neutral like (X=2,27) and dislike (X=2,04 are expressed that statement significantly more than strongly like students’. There is a significant difference between groups of students who strongly like (X=2,89 teaching style of mathematics teacher and students neutral like (2,00) and students strongly dislike (X=2,00) about statement of “ It is hard for me to come to the blackboard in mathematics lessons”. The group of students which strongly like have expressed that it is less hard for them to come to the blackboard. There is a significant difference between groups of students who strongly dislike (X=2,14) teaching style of mathematics teacher and students dislike (X=1,96)) and students strongly like (X=3,04) about statement of “ I am always concerned in Mathematics lessons a question being asked to me “ 5 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo The group of students which strongly dislike and dislike have expressed that they have more anxiety than strongly like students. There was not found a significant difference between groups of students who strongly dislike (X=2,14) teaching style of mathematics teacher and students dislike (X=2,37)) and students neutral like (X=2,58) and students like (X=3,01) about statement of “I'm not afraid of anything else as well as Mathematics exams.” The students who strongly like have expressed that they are less afraid from mathematics exam than other student groups. There is a significant difference between groups of students who strongly like (X=3,54) teaching style of mathematics teacher and students like (X=2,10) and students neutral like (X=2,56) and students dislike ( X=1,81) and students strongly dislike ( X=2,10) about statement of “ I am scared that I can cot pass my class because of mathematics “.The students who strongly like and like have expressed that they are less afraid than other student groups. There is a significant difference between groups of students who strongly like (X=3,93) teaching style of mathematics teacher and students neutral like (X=2,99) and students dislike ( X=2,67) and students strongly dislike ( X=2,76) about statement of “When I enter to mathematics, I feel puckered “.The students who strongly like have expressed that they feel less puckered than other student groups. There is a significant difference between groups of students who strongly like (X=3,45) teaching style of mathematics teacher and students neutral like (X=2,59) and students dislike ( X=2,56) and students strongly dislike ( X=2,43) about statement of “I could not know how to study to mathematics exam.” The students who strongly like have expressed that they are less worried about how to study to mathematics exam than other student groups. There is a significant difference between groups of students who strongly like (X=2,62) teaching style of mathematics teacher and other students about statement of “Mathematics is so funny for me “. Again there is a significant difference between group of students who like (X=3,25) teaching style of mathematics teacher and other student groups. There is not a significant difference between groups of students who neutral like (X=3,73) and dislike ( X=4,00) and strongly not dislike ( X=4,14). The group of students who strongly like feels that the most funny. The student group of like feels less funny than students who strongly like, but the student group of likes feels funnier than other three groups. There is a significant difference between groups of students who strongly like (X=3,79) teaching style of mathematics teacher and students neutral like (X=3,14) and students dislike ( X=2,76) and students strongly dislike ( X=2,67) about statement of “I am afraid to ask any question in mathematics lesson”. The students who strongly like are expressed that they are less afraid to ask any question than other three groups. 6 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo The following conclusions were reached by the survey when this question is analyzed “What is your opinion about Mathematics lesson contents?” There was not found a significant difference between groups of students who think mathematics lesson is very easy (X=3,62) and who thinks easy (X=3,30) about statement of “Mathematics minds me complex, incomprehensible things. “. The students who think mathematics lesson is very easy are expressed the statement of “Mathematics minds me complex, incomprehensible things. “Less than other groups. The students who think neutral easy( X=2,56) are expressed significantly more than students who think very easy and easy. Also significantly less than students who think very difficult and difficult? Again, the students who think very difficult (X=1,53) have perceived that mathematics as more complex than students who think difficult (X=2,05) . There was not found a significant difference between groups of students who think mathematics lesson is very easy (X=3,38) and who thinks easy (X=3,32). There is a significant difference between groups of students who think mathematics lesson is neutral easy (X=2,57, difficult (X=2,09) and very difficult (X=1,42) about statement of “ It is hard for me to come to the blackboard in mathematics lessons”. The students who think mathematics is very difficult are significantly expressed that more than other groups. The students who think mathematics is difficult are less expressed that statement than students who think difficult but more expressed than other groups. The students who think neutral easy are less expressed than students who think difficult and very difficult but more expressed than students who think easy and very easy. There was not found a significant difference between groups of students who think mathematics is very easy (X=4,25) and easy (X=3,68) about statement of “I am always concerned in Mathematics lessons a question being asked to me” There is a significant difference between groups of students who think mathematics lesson is neutral easy (X=2,66), difficult (X=2,32) and very difficult (X=1,66). There was not found significant difference between groups of students who think mathematics lesson is neutral easy and difficult. There is a significant difference between groups of students who think mathematics lesson is neutral easy and very difficult. The students who think very easy and easy they are the group which have less concerned. The group of students who think neutral easy is less concerned than student group who think very difficult but less concerned than student group who think easy and very easy. There was not found a significant difference between groups of students who think mathematics is very easy (X=4,00) and easy (X=3,40) about statement of “Now i can understand but i am worried it will be more difficult” There is a significant difference between groups of students who think mathematics lesson is neutral easy (X=2,53) and difficult (X=2,56) and very difficult(X=2,38). 7 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Although they understand from mathematics lessons, the students who think mathematics is very difficult, difficult and neutral easy are more worried that it will be more difficult than the students who think mathematics is easy and very easy. There was not found a significant difference between groups of students who think mathematics is very easy (X=4,69) and easy (X=3,40) about statement of “I'm not afraid of anything else as well as Mathematics exams.” There was not found a significant difference between groups of students who think mathematics lesson is neutral easy (X=2,53) and difficult (X=2,38) . But there is a significant difference between students who think mathematics is very easy , very difficult and students who think mathematics is neutral easy, very difficult and difficult. The students who think mathematics is very difficult are most afraid from mathematics lesson. There was not found a significant difference between groups of students who think mathematics is very easy (X=4,69) and easy (X=3,40) about statement of “I cannot pass my class because of mathematics”. There is a significant difference between other groups. The students who think mathematics is very difficult (X= 1,67) they expressed they cannot pass class because of mathematics. more than the students who think mathematic is difficult (X=2,46).The students who think mathematics is neutral easy ,they expressed they cannot pass class because of mathematics. more than the students who think mathematic is very easy. There was not found a significant difference between groups of students who think mathematics is very easy (X=4,69) and easy (X=4,54 about statement of “When I enter to mathematics, I feel puckered ”. There is a significant difference between other groups. The students who think mathematics is very difficult ( X=2,11) expressed that statement more than students who think mathematic is neutral easy. The students who think mathematics is neutral easy expressed that statement more than students who think mathematic is easy and very easy. The students who think mathematics lesson is very difficult (X=1,78) ,they expressed statement of “ I could not know how to study mathematics” significantly more than the students who thinks mathematics is Difficult (X=2,44) and neutral easy (X=2,9). The students who think mathematics lesson is neutral easy (X=2,97) ,they expressed statement of “ I could not know how to study mathematics” significantly more than the students who thinks mathematics is easy (X=4,10) and very easy (X=4,44) . The students who think mathematics lesson is very easy (X=1,69) and easy(X=2,44)they expressed statement of “ Mathematics is so funny for me” significantly more than the students who thinks mathematics is neutral easy (X=3,15) . The students who think mathematics lesson is neutral easy, they expressed statement of “Mathematics is so funny for me” significantly more than the students who thinks mathematics is difficult (X=3,97) and very difficult (X=4,40) . The students who think mathematics lesson is very difficult (X=2,44) ,and difficult (X=2,97)they expressed statement of “ I am afraid to ask any question in mathematics lesson ” significantly more than the students who thinks mathematics is neutral easy (X=3,45) . The students who think mathematics lesson is neutral easy (X=4,38) ,they expressed statement of “ I am afraid to ask any question in mathematics lesson” significantly more than the students who thinks mathematics is easy (X=3,90) and very easy (X=4,38) . 8 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo References Baloğlu, M. (2010). An investigation of the validity and reliability of the adapted mathematics Anxiety rating scale-short version (MARS-SV) among Turkish students. European Journal of Psychological Education, 25, 507-518. Bindak, R. (2005), “F. Ü. Fen veMühendislikBilimleriDergisi”, 17 (2), 442-448 Boodt, M. (1980). “The Nature of the Relationship Between Anxiety Toward Mathematics and Achievement in Mathematics”, Dissertation Abstracts Int., 40: 5346A. Dreger, R.M. ve Aiken, L.R. (1957). “the Identification of Number Anxiety in College Population”, Journal of Educational Psychology, 48: 344-351. Ellis, R. (1994). “The Study of Second Language Acquisition”, Oxford University Press, 1994. Hannula, M. (2005). “Affect in mathematical thinking and learning. The Future of Mathematics Education and Mathematics Learning”. BIFEB Strobl. Austria, August. Hembree, R. (1990). “The Nature, Effects and Relief of Mathematics Anxiety”, Journal of Research in Mathematics Education, 21(1), 33-46. Işık, Ahmet - Çiltaş, Alper – Bekdemir, Mehmet (2008). “Neccesity and Importance of Mathematics Education” KazımKarabekir Education Faculty, (KKEF) Magazine No:17, Year:2008. Kazelskis, R. (1998). Some dimensions of mathematics anxiety: a factor analysis across instruments. Educational and Psychological Measurement, 58, 623-633. Lazarus, M. (1974). “Mathophobia: Some Personal Speculations”, National Elementary Principal, 53: 16-22. Llabre, M. ve Suarez, E. (1985). “Predicting Math Anxiety and Course Performance in College Women and Men”, Journal of Counseling Psychology, 32:283-287. Miller, L.D., Mitchell, C.E. (1994). “Mathematics Anxiety and Alternative Methods of Evaluation”, Journal of Instructional Psychology. 21(4), 353-358. Richardson, F.C. veSuinn, R.M. (1972). “The Mathematics Anxiety Rating Scale: Psychometric Data”, Journal of Counseling Psychology, 19:551-554. Tobias, S. ve Weisbrod, C. (1980). “Anxiety and Mathematics: An Update”, Harvard Educational Review, 50(1): 63-69. Zakaria, Efandi ve Nordin, Norazah Mohd (2008). “The Effects of Mathematics Anxiety on Matriculation Students as Related to Motivation and Achievement”, Eurasia Journal of Mathematics, Science & Technology Education; Feb2008, Vol. 4 Issue 1, p27-30, 4p. 9 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1633 Title A name given to the resource Research for Mathematics Anxiety of Students Attending Social Programs in Community Colleges: Yalova Community College Sample Author Author YILDIZ, Salih Abstract A summary of the resource. The oldest description of mathematics anxiety is expressed as “the formation of emotional response syndrome against arithmetic and mathematics” by Dreger & Aiken in 1957 (Baloğlu, 2010:508). There exist many studies in literature to determine the mentioned anxiety. “Most of the problems to see mathematics anxiety put forth the fact that there exists no consensus for mathematics anxiety therefore various measurement techniques were developed. The first mathematics anxiety rating scale is created by Dreger & Aiken (1957) (Kazelskis, 1998:623). The study is prepared to clarify the reasons for mathematics anxiety of the students taken basic mathematics courses in Yalova Community College. Therefore surveys as anxiety rating scale (consisted of 10 items and created by Recep Bindak in 2005) are applied to 200 students and 175 of them are taken into account. SPSS 16 program is used to analyze the research data. Keywords: Education of mathematics, Anxiety, Mathematics anxiety, Yalova Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 978-9958-834-23-3 https://omeka.ibu.edu.ba/files/original/2f862f907bc3279ee5be57b20c03f527.pdf 9100da324316d6d6d6cb44247f657d9f PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo A Comparison and an Implementation of Time Driven Activity Based Costing and Activity Based Costing Methods in Private Schools Metin Yılmaz Dumlupınar University, Kütahya, Turkey metinyilmaz@dpu.edu.tr Ali Coşkun Fatih University, İstanbul, Turkey alicoskun@fatih.edu.tr Şenay Yılmaz Dumlupınar University, Kütahya, Turkey senay.yilmaz@dpu.edu.tr Due to the recent increase in demand for private schools, these schools have experienced a growth in number and in significance. Therefore, it has been crucial for the executives of private schools to be able to gain competitive advantage and to make strategically decisions. This increase of demand for private schools has also increased the competition in the area. Due to this increasing competition in private schooling, it has been more significant to correctly calculate the costs. This study points out the applicability of activity based costing and time based activity based costing methods of modern costing methods and the differences between them so that the executives of private schools could make strategic decisions. Even though both activities based costing and time driven activity based costing methods can be applied in private schools, it seems more advantageous to apply time driven activity based costing since it allows a faster way to access the information and it is easier to update, which provides a better chance for long-lasting usage. Keywords: Activity Based Costing Method; Time Driven Activity Based Costing Method; Private Education; Costing; Education Institution. 208 � https://omeka.ibu.edu.ba/files/original/1cb01119e7407e941e5c8cccba719b8d.docx b13b3a9ebe0e74491b27dea98bfb0356 https://omeka.ibu.edu.ba/files/original/7ae512f5f395cc902c6e70c93218eb4f.pdf 1fa2cc33489ab72726541e352914d450 PDF Text Text International Conference on Economic and Social Studies (ICESoS` 13) "Economic Crises and European Union" A Comparison and an Implementation of Time Driven Activity Based Costing and Activity Based Costing Methods in Private Schools Metin Yilmaz Dumlupinar University, Kutahya, Turkey metinyilmaz@dpu.edu.tr Ali Coskun Fatih University, Istanbul, Turkey alicoskun@fatih.edu.tr Senay Yilmaz Dumlupinar University, Saphane Vocational School, Kutahya, Turkey senay.yilmaz@dpu.edu.tr Abstract Due to the recent increase in demand for private schools, these schools have experienced a growth in number and in significance. Therefore, it has been crucial for the executives of private schools to be able to gain competitive advantage and to make strategically decisions. This increase of demand for private schools has also increased the competition in the area. Due to this increasing competition in private schooling, it has been more significant to correctly calculate the costs. This study points out the applicability of activity based costing and time driven activity based costing methods of modern costing methods and the differences between them so that the executives of private schools could make strategic decisions. Even though both Activity Based Costing (ABC) and Time Driven Activity Based Costing (TDABC) methods can be applied in private schools, it seems more advantageous to apply time driven activity based costing since it allows a faster way to access the information and it is easier to update, which provides a better chance for long-lasting usage. Keywords: Activity Based Costing Method; Time Driven Activity Based Costing Method; Private Education; Costing; Education Institution. Introduction The present scene of intense competition forces enterprises to seek ways to produce quality products with the minimum cost. The goal is to increase the feasibility and to reduce the costing due to the production of shortened time through the elimination of the unnecessary (Yükcü, 2000; Yilmaz, 2012). The fast growing global competition and technological development have required an alteration of approaches and practices particularly in enterprise management. Naturally, it has been followed by the search for new approaches in accounting management, which is the base for administrative decision making. Recently experienced alterations and approaches, as their natural outcomes, requires an adaptation process to meet the needs for methods of costing and administrative accounting within enterprises (Hacirüstemoglu ve Sakrak, 2002). Regarding the future of the enterprise, it has been crucially significant for administrators to reach the most accurate costing data in the fastest way. TDABC, as a driver distribution, has made ABC method even simpler through the usage of solely “time” driver. Therefore, �International Conference on Economic and Social Studies (ICESoS` 13) "Economic Crises and European Union" TDABC leads to faster and more effective decision making and a better usage of institutional performance. Activity Based Costing Method With technology becoming a significant factor within modern production scene, the total costing of enterprises has experienced a change. Direct labor, the used to be basis of production costing has been replaced by indirect factors. Therefore, it seems that loading keys, such as direct labor, functions insufficiently in distributing general production costs into products and services; besides that, these keys are becoming far from representing the relationship between the general production costs and products and services (Gering, 1999; Beheshti, 2004; Hacirüstemoglu ve Sakrak, 2002). The goal of ABC approach is to be able to calculate product costs and services in a reliable fashion considering the fact that an easier way of calculation is possible without being dependent on production volume of some costing types (Rayburn, 1996). ABC method is determined as a method to produce the most accurate data needed by the administrators and as an alternative to traditional costing methods (Gupta and Galloway, 2003; Weetman, 2003). In addition to this, ABC method provides data on cost factors, activities, resources, performance measurement, customer profitability, distribution chains, merchandisers, brands, and on other fields that directly affect the profitability of an enterprise. ABC method relies on processes, activities, and then products, services, and customers for resource costing so that the costing can be calculated more reliably (Cooper and Kaplan, 1988; Eker, 2002; Kaplan and Atkinson, 1998). ABC method is defined as “ an attitude of management and costing which is based on the idea that products consume the resources of the enterprise on the level of activity thus points out that indirect expenses must be classified among activities and which recognizes linear relationships between products and indirect expenses without depending solely on production volume (Oker, 2003). ABC method offers a number of advantages for the enterprises. Among these advantages: (Innes and Mitchell, 1990; Ozer, 2004; Gokcen, 2004);  It provides a reliable indicator regarding particularly the cost of long-term variable goods for strategic level administrative decision making.  It provides meaningful financial or non-financial data for operational level cost management and performance assessment.  ABC, to gain competitive advantage, determines what goods, if altered, will deliver cost saving in terms of product model.  ABC focuses on customer satisfaction on basis of demand and needs by indicating available activity fields for cost reduction.  It provides more realistic and more meaningful costing data.  For offering more detailed and thorough data on activity costs and cost drivers it provides assistance for administrators regarding costing management and pricing. The phases to set up ABC method follow these steps (Garrison and Noreen, 2000; Oker, 2003):  Determining activities. �International Conference on Economic and Social Studies (ICESoS` 13) "Economic Crises and European Union"  Categorizing activities (determining activity cost pools).  Redistribution of indirect costs based on activities (loading cost onto activity cost pools).  Determining suitable cost factors for transferring costs into goods.  Loading activity costs onto goods. Despite the benefits of ABC, it never gained widespread acceptance, largely because of problems in implementing it. ABC usually requires time-consuming surveys and high dataprocessing costs; in addition, there are significant behavioral and organizational hurdles (Oker and Adıgüzel, 2010 ). The shortcomings of ABC method can be classified into four groups: the complexity of the method, mistakes of computation in the method, the long time period required to set up the method, and the difficulties of updating the ABC method (Kosan, 2007). Time Driven Activity Based Costing Method TDABC offers an easy-to-update and implement, transparent, and scalable method by eliminating the difficulties faced with ABC. It offers a practical and systematic option to enterprises for customer, products and the profitability of orders, capacity utilization and determining costs. The most remarkable feature of TDABC approach is that it allows the capacity to be calculated dynamically, to be added to activity costs, and to be dissociated from unutilized capacity costs (Kaplan and Anderson, 2007; Yilmaz and Baral, 2007). TDABC shortens and thus simplifies the process of cost calculation by shortening the research period of implementers for time-consuming interviews and for including resource costs within activities. Many enterprises have given up ABC method since it is costly to form, maintain and time-consuming to implement. To solve these issues, TDABC notion has been suggested. TDABC is a method offering a chance to define complex operations in a simple way through the usage of time equations (Bruggeman, et al., 2005). This method makes it possible to generate a simpler ABC method, also to easily update the changes within model structure, and to dynamically reflect the determined capacity into activity costs as well and at the same time it offers a chance to calculate activity key cost rates which changes on occasion. For all the activities occurring within the enterprise, time driven cost rates are calculated. The cost of cost objects such as customer or product is practiced according to cost equations generated as a result of designing work process and operational activity (Yilmaz and Baral: 2007). The most significant feature of TDABC is to transform cost drivers into time equations. Therefore, even though the production circumstances experience a change, these equations will be easily updated. Besides, with TDABC method the costs of a great number of subactivities will be determined and these operations will also be less costly (Wegmann, 2007; Silver, 2007). The only feature differentiates TDABC method from ABC method is the usage of “time” driver as a costing driver. Therefore, it is obvious that the only difference between two methods is operational while the basis is the same for both (Gremco and Gremco, 2007). From this point of view TDABC method, compared to ABC method, seems as a beneficial method for big and small businesses in terms of offering faster and simpler set-up, being easyto-update, and indicating the unutilized capacity, at the same time it is a more accurate method which indicates the amount of unutilized capacity, provides data on the feasibility of �International Conference on Economic and Social Studies (ICESoS` 13) "Economic Crises and European Union" the personnel and activities and in this regard allows administrators to make resource planning (Carıkcıoglu and Polat, 2007). Consequently, TDABC is based on time, notices the calculation of per minute cost. Since it is simpler, less costly, and easy-to-implement, it eliminates the most of the shortcomings of traditional ABC method. By focusing on the actual capacity of the unit, it emphasizes what activities and products the capacity are related to and the cost of forming a unit with the related capacity (Yilmaz and Baral, 2007). Within this regard, it can be pointed out that TDABC includes these steps (Bruggeman, et al., 2005; Everaert and Bruggeman, 2007; Carıkcıoglu and Polat, 2007): 1) To determine of cost pools where activities happen. 2) To determine the cost of each resource pool. 3) To predict the practical capacity of each resource pool. 4) To calculate the unit cost of each resource pool through dividing the total cost of resource pool by practical capacity. 5) To determine the necessary duration for the each subdivision of the activities depend on time drivers. 6) To determine the cost of cost objects through multiplying unit cost by the necessary duration for the activity. What TDABC method presents as an innovation is to predict time drivers, which is a prerequisite for the fulfillment of the activity, separately for each subdivision (for each featured condition) of the activities which have separate features, which is called time drivers (Carıkcıoglu and Polat, 2007). Within this regard, depending on the method’s structure mentioned above it seems that two parameters are required for the operability of the duration (Kaplan and Anderson, 2003; Polat, 2011; Yilmaz and Baral, 2007);  The unit cost of the procured capacity  The capacity consumed by the activities carried out for cost objects TDABC method, as ABC method does, launches with predicting the cost of the procured resource (Kaplan and Anderson, 2003). The cost of these resources is the cost of the stable factors of production. TDABC uses time equations and resource costing for activities is automatically appointed in this method (Kaplan and Anderson, 2007). An example of time equations as follows (Bruggeman, et al., 2005; Everaert and Bruggeman, 2007): Should order processing depend on three time drivers, customer type (new/old), the number of input data (the number of demand entries), order type (standard/urgent). Considering, basic order data entry takes 5 minutes, each entry requires 3 minutes and new customer data takes 20 minutes and in case of an urgent order it takes an additional 7 minutes: Order processing duration per data= 5+3*X1+20*X2+7*X3 X1; order processing (demand entry) number, X2; value: in case of a new customer (1), old customer (0), X3; value: urgent order (1), standard (0), Thus, for a new customer, in case of 5 urgent orders, it will take (tjk)= 5+3*5+20*1+7*1= 47 minutes to process the order data. �International Conference on Economic and Social Studies (ICESoS` 13) "Economic Crises and European Union" Implementation of Time Driven ABC and ABC in Private Schools This study aims to achieve an exemplification on “Enrollment Activity”, which is the first activity of a private school. The data on the private school has been derived from the data indicated in a study by Yilmaz (Yilmaz, 2010). Table 1 shows the activity centers and activities belonging to the private school. Since the study takes “Enrollment Activity” as reference point, the table shows only the activities within this pool. Table 2 shows the cost drivers. Table 1:Activity Pools and Activities ACTIVITY CENTERS Activity–1 Enrollment Activity –2 Teachers Training Activity –3 Students Orientation Activity -4 Educationlal Activities Activity –5 Summer School Activity –6 Students’ Clubs Activity –7 Parent-Teacher Meetings Activity –8 Certificate Programs for Students Activity –9 Students Parents Counsels Activity –10 Administration, Accounting, Information, Cleaning, Transportation and Security Services Activity -11 Maintenance Activity -12 Graduation ACTIVITIES  Parents and students visiting Enrollment Office  The new students to enroll at school meeting vice principals of 9th, 10th, and 11th grades  The placement exam  Assessment and evaluation of placement exams by data processing department  The Negotiation of enrollment conditions between vice principals and the students  The initiation of accounting record regarding the students of who has got the access for enrollment who wish to enroll  School enrollment in Students’ Bureau after completing the accounting record process  Re-registration of 9th grade and 10th grade students in accounting �International Conference on Economic and Social Studies (ICESoS` 13) "Economic Crises and European Union" Table 2: Cost Drivers Activity Centers Cost Drivers Activity–1 Enrollment The number of newly registered students Activity –2 Teachers Training The number of teachers Activity –3 Students Orientation The number of 9th graders Activity -4 Educationlal Activities The number of students in total Activity –5 Summer School The number of summer school attendees Activity –6 Students’ Clubs The number of Students’ club participants Activity –7 Parent-Teacher Meetings The number of Parent-Teacher meetings Activity –8 Certification Programs for Students Activity –9 Students Parents Counsels The number of certification program attendees Activity –10 Administration, Accounting, Information, Cleaning, Transportation and Security Services Activity -11 Maintenance The number of students in total Activity -12 Graduation The number of graduates The number of counseling activities for each grade The number of students in total Table 3 shows the data regarding enrollment activity. These data are the ones to be used in ABC and TDABC implementations. Table 3: Data Regarding Enrollment Activity ACTIVITIES Activity 1Enrollment Number of Staff 1 Enrollment Officer (financial officer ) 1 Bureau Officer 3 Vice Principal 1 Typesetting Officer Time Spent Working in Activities 4 month Number of Individuals provided with services 414 Costing Factors 9th 10th 11th Grade Grade Grade 4 month 414 126 180 108 4 month 4 month 1150 1150 700 700 300 300 150 150 180 108 Newly Enrolled 126 43 11 Subsidiary datum regarding enrollment process: 414 students have enrolled in the education season. Among those, 180 students are newly-enrolled students, 126 for 9th Grade, 43 for 10th Grade, 11 for 11th Grade. Re-registration just requires accounting record. A staff member of accounting department (financial office) is responsible for the enrollment during the set time period. The Bureau officer is responsible for the final registration. The typesetter officer is responsible for the optical mark reading of placement exams. Enrollment procedures last four months (May, June, July, August). �International Conference on Economic and Social Studies (ICESoS` 13) "Economic Crises and European Union" Yilmaz, in his study depend on ABC method, calculates the total expense of the enrollment activity as 54.868 TL. The product group share of the expense as follows (Yilmaz, 2010). The calculation of loading rates and the share of departments (9th, 10th, 11th Grades) as follow: Enrollment (Activity 1): the number of newly-enrolled students in a year is 180. There are 126 students to enroll at 9th Grade, 43 students to enroll at 10th Grade, and 11 students to enroll at 11th Grade. Loading rate: 54.868 TL/180 newly-enrolled student number(II. Distribution loading key)= 304,82 TL/ 1 newly-enrolled student 9th Grade 126 x 304,82= 38.408 TL 10th Grade 43 x 304,82= 13.107 TL 11th Grade 11 x 304,82= 3.353 TL Table 4: Allocating Costs using ABC Activity Centers Load Rates Activity–1 304,82 TL/ newly Enrollment enrolled students Activity –2 Teachers 2.969,6 TL/teacher Training Activity –3 Students 283,48 TL/9th Orientation grader Activity -4 2.393,37 Educationlal TL/student Activities–5 Summer Activity 401,1 TL/summer School school attendee Activity –6 Students’ 650,8 TL/students’ Clubs club attendee Activity –7 Parent3.544,14 Teacher Meetings TL/parent-teacher meetingTL/ Activity –8 66,395 Certificate Programs certification for Students program Activity –9 Students 8.357,5 attendee Parents Counsels TL/counseling activities Activity –10 695,2 TL/student Administration, Accounting, Information, Activity 142,7 TL/student Cleaning,-11 Maintenance Transportation and Security -12 Services Activity 482,73 TL/student Graduation GRADE COSTS IN TOTAL STUDENTS COST PER UNIT (Total Cost/The number of graders) 9th Costs Allocation Key Criteria x Load Rate 126 x 304,82 11,59 x 2.969,6 126 x 283,48 126 x 2.393,37 - Activity Costs 38.408 TL 34.418 TL 35.718 TL 301.564 TL - 72 x 650,8 4x 3.544,14 126 x 66,395 4x 8.357,5 126 x 695,2 46.859 TL 14.177 TL 8.366 TL 33.430 TL 87.595 TL 126 x 142,7 - 17.978 TL - 10th Grade Costs Allocation Activity Key Costs Criteria x Load Rate 43 x 13.107 304,82 TL 16,53 x 49.088 2.969,6 TL - 11th Grade Costs Allocation Activity Key Costs Criteria x Load Rate 11 x 3.353 304,82 TL 9,88 x 29.340 2.969,6 TL - 180 x 2.393,37 180 x 401,1 178x 650,8 6x 3.544,14 - 430.806 TL 72.197 TL 115.842 TL 21.264 TL - 108 x 2.393,37 108 x 401,1 - 258.484 TL 43.317 TL - 4x 3.544,14 - 14.177 TL - 6x 8.357,5 180 x 695,2 50.145 TL 125.136 TL 4x 8.357,5 108 x 695,2 33.430 TL 75.081 TL 180 x 142,7 - 25.686 TL - 15.411 TL 52.135 TL 618.513 TL 903.271TL 108 x 142,7 108 x 482,73 524.728 TL 618.513 TL / 126= 4.908 TL 903.271TL / 180= 5.018TL 524.728 TL /108= 4.858 TL �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Table 5: Comparison of ABC and Traditional Costing Activity Centers 9th Grade 10th Grade 11th Grade Conventional Costing Method 4.943 TL/student 4.943 TL/ student 4.943 TL/ student Activity Based Costing Method 4.908 TL/ student 5.018 TL/ student 4.858 TL/ student The Difference between Two Costing Systems 35 TL/ student (75 TL/ student) 85 TL/ student Calculating Costs Appointed onto Product Groups through TDABC The costs of each resource group have been calculated with the first Distribution. While the capacity belonging to each resource group has been determined, laboring hours have been taken into consideration. The practical capacity of the workers who work in activity venues has been calculated (assuming daily labor lasts 6.5 hours). Then, by the division of total costs by practical capacity, the cost rates of capacity have been indicated. Table 6 shows the cost rates of each resource group. Table 6: Calculation of the Cost Rate of Capacity for Each Resource Group Activity Centers Activity–1 Enrollment Activity –2 Teachers Training ……… Calculation of Resource Group Capacity Cost Rates The Practical Capacity of the Workers who work in activity venues (hour) 3.120 Total Expense (TL) Capacity Cost Rates= Total Expense/Hour 54.868 17,59 ……. ……. ……. ……. ……. ……. To be able to make time equations in enrollment section, processes of the activity, activities of the processes, time drivers need to be determined; and to be able to achieve the amount of time drivers and activities, the necessary duration needs to be determined. Table 7 shows datum required by Enrollment section. 8 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Table 7: Enrollment Processes, Time Drivers, Driver Amounts and Time Durations Processes Activities Of The Processes Parent–Vice Principal Meeting - Introduction of the school and pre-interview for the placement exam Parent-Vice Principal Meeting Regarding the Result of the Placement Exam 1. ENROLLMENT Placement Exam Initiation of Account Record for the Student Time Drivers Time Driver Amounts The number of parents who interview for enrollment 1.150 parent/student (234 the number of re-registered students) -Placement exam taken Time Durations -40 minutes -60 minutes -The evaluation of the exam -Determining discount rate depending on the result of the exam -10 minutes The number of students who take the exam -The student to enroll visiting Accounting Office The number of student / parent who enrolled -Parents dealing with legal documents -5 minutes -15 minutes 414 parent/student (180 the number of first registry) -35 minutes Enrollment process consists of steps of parent-vice principal meeting, students taking the placement exam, parent-vice principal meeting regarding the exam result and the initiation of the accounting record of the student. The process of parent–vice principal meeting consists of pre-interview for the placement exam and introduction of the school, which takes 40 minutes. However, in case the student is a re-registering one, the duration is shorter and takes only 10 minutes. Time equation for parent- vice principal meeting= 40*X1+10*X2 X1: the number of parents who interview for the first enrollment X2: the number of parents who interview for re-registration The process of taking the placement exam consists of testing and the assessment and all the students already enrolled or to be enrolled take this exam. This process takes 70 minutes. Time equation for the process of taking the placement exam= 70*X1 X1: the number of students who take the exam The process of parent–vice principal meeting regarding the result of the exam consists of determining the discount rate depending on the exam result and the initiation of account record for the students who wish enrollment. This process takes 20 minutes. Time equation for the process of parent – vice principal meeting regarding the result of the exam= 20*X1 X1: the number of students who take the exam The process of the initiation of account record consists of the activity of parent dealing with legal documents. The process takes 35 minutes. However, for re-registration it takes 20 minutes. 9 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Time Equation for the process of the initiation of account record= 35*X1+20*X2 X1: the number of students who enroll X2: the number of students who re-register Table 8 shows time driver amounts demanded by each product group (9th, 10th, 11th grades) in Enrollment section. Table 8: Time Driver Amounts in Enrollment Section TIME DRIVER S PRODUCT GROUPS 9th Grade th th The number of parents who interview for the first enrollment 700 10 Grade 11 Grade TOTAL The number of students who take the exam The number of parent/stude nt who enroll 700 126 The number of parent/stude nt who enrolled for the first time 126 The number of parent/stud ent who reregister 300 300 180 43 137 150 150 108 11 97 1.150 1.150 414 180 234 - After necessary time drivers have been determined, the durations demanded by each product can be calculated. Durations demanded by each product group as follows: Table 9: Calculating Durations Demanded by Enrollment Section Parent–Vice principal meeting Students taking the placement exam Parent–Vice principal meeting regarding exam result Initiation of Account Record (70*X1) (20*X1) (35*X1+20*X2) 40*700+10*0=28.000 70*700=49.000 20*700=14.000 35*126+20*0=4.410 95.410 40*163+10*137=7.890 70*300=21.000 20*300=6.000 35*43+20*137=4.245 43.135 40*53+10*97=3.090 70*150=10.500 20*150=3.000 35*11+20*97=2.325 18.915 (40*X1+10*X2) 9th Grade 10th Grade 11th Grade TOTAL (minute) Then, through multiplying the durations required by each product group by capacity cost rate, the costs appointed on product groups by the enrollment office have been calculated. Table 10 shows these costs appointed on product groups by the enrollment office. 10 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Table 10: Costs Appointed On Product Groups by the Enrollment Section Products th 9 Grade th 10 Grade 11th Grade TOTAL Duration Demand by Enrollment office (minute) Duration Demand by Enrollment office (hour) Capacity Cost Rate per Hour Costs Appointed by Enrollment Office A B=A/60 C D= B*C 95.410 1.590,17 17,59 27.971,03 43.135 718,92 17,59 12.645,74 18.915 315,25 17,59 5.545,25 157.460 2.624,33 17,59 46.162,02 Table 11 compares the results of ABC and TDABC methods for enrollment activity in private schools. Table 11: Comparison of the Results of ABC and TDABC Methods Products 9th Grade th 10 Grade th Costs appointed by Enrollment Office through ABC method (TL) 38.408 Costs appointed by Enrollment Office through TDABC method (TL) 13.107 Difference between ABC and TDABC methods (TL) 27.971 10.437 12.646 461 11 Grade 3.353 5.545 -2.192 TOTAL 54.868 46.162 8.706 According to TDABC method, the cost load is lower than ABC method for 9th Grade product group, with a difference of 10.437 TL, for the 10th Grade product group, the cost load is lower in TDABC method than in ABC method with a difference of 461 TL, for the 11th Grade product group, cost load is higher in TDABC method than in ABC with a difference of 2.192 TL. In total, it seems that TDABC offers less cost load than ABC with a difference of 8.706 TL. This difference shows unutilized capacity for the enrollment activity. Conclusion TDABC method is a modern costing technique developed to eliminate the shortcomings of ABC method. TDABC method aim to assist administrators to determine the costs of product groups faster and more accurately. Thus, it will contribute competition through faster and more accurate decisions. This study points out the existing difference between ABC method ad TDABC regarding cost load on products, which can be both positive and negative. The difference is caused by the fact that TDABC uses “time” driver which allows a more detailed computation and it notices cost per minute. For being simpler, less costly, and easy-to-implement, TDABC eliminates the disadvantages of ABC method. It focuses on the actual capacity of the sections. Compared to ABC method, TDABC seems to be a more accurate method for allowing fast and simple set-up, being easy to update, and indicating unutilized capacity and therefore, for being a method allowing administrators to make resource planning by providing data on the personnel and activity efficiency. 11 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Consequently, it seems rather possible to say that the use of TDABC method which makes it possible to reach more accurate data in a faster way will be utmost beneficial for the enterprises. References Beheshti, H. M. (2004). Gaining and Sustaining Competitive Advantage With Activity Based Cost Management System. Industrial Management and Data Systems Journal, 104-5, 377-383. Bruggeman, W., Everaert, P., Anderson, S. R., & Levant Y. (2005). Modeling Logistic Costs using TDABC: A Case in a Distribution Company.Working Paper, September, 1-17. Carikcioglu, P., & Polat, L. (2007).Time Drive Activity Based Costing (TDABC) and an SME Case Study.4th SMEs and Efficiency Congress, GCP, Istanbul, 517-532. Cooper, R.,&Kaplan, R. S. (1988). Measure Costs Right: Make the Right Decisions.Harvard Business Review, September/October, 96-103. Eker, M. C. (2002).Activity Based Costing Method of Overhead Costs in accounting of Distribution and Use of No. 8 Group Master Account.Uludag University, Faculty of Economics, 21- 1, 237-256. Everaert, P.,& Bruggeman, W. (2007). Time-Driven Activity-Based Costing: Exploring The Underlying Model.Journal of Cost Management, March-April, 21- 2, 16-20. Garrison, R.H., & Noreen, E. W. (2000). Managerial Accounting.Ninth Edition, McGrawHill, USA. Gering, M. (1999). Activity based costing focusing on what counts.Management Accounting, February, 77-2, 20-21. Gupta, M.,& Galloway,K. (2003). Activity based costing/management and its implications for operations management.Technovation, 23, 131-138. Gremco, O.D. L. V., &Gremco, Y. L. (2007). Time-Driven ABC: The Simplification Of The Assessment Of Costs Through Resorting To Equivalents.30th Annual Congress of the Eropean Accounting Association, Lisbon. Gökcen, G. (2004). Business Decisions Using Activity-Based Costing. Journal of Accounting and Finance, July, 23, 58-67. Hacirüstemoglu, R., & Sakrak, M.(2002). Latest Approaches to Cost Accounting.Türkmen Publishing, Istanbul. Innes, J., & Mitchell, F.(1990). Activity Based Costing: A Review with Case Studies. Chartered Institute of Management Accountants, London. Kaplan, R. S., & Atkinson, A. (1998). Advanced Management Accounting. Prentice Hall International. Kaplan, R.S., & Anderson, S. R. (2003). Time-Driven Activity Based Costing. White Paper, HBS Working Paper Number: 04-045, November, 1-18. Kaplan, R.S., & Anderson, S. R. (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits.Harvard Business Press Books. 12 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Kosan, L. (2007).A New Approach to Cost Calculation: Driven Activity-Based Costing System.Mali Cözüm, 84, 155-168. Oker, F.(2003). Activity-Based Costing, Production and Service Business Practices. Literature Publications, November, Istanbul. Oker, F., & Adigüzel, H. (2010). Time-Driven Activity-Based Costing: An Implementation in a Manufacturing Company.The Journal of Corporate Accounting & Finance / November/December,75-91. Ozer, A. (2004). Impact of Activity-Based Costing Related to Marketing Decisions. Journal of Accounting and Auditing Overview, September, 13,123-138. Polat, L. (2011). Time Drive Activity-Based CostingImplementation of an Industrial Company. Journal of Accounting and Finance, January, 49,126-137. Rayburn, L.G.(1996). Cost Accounting: Using a Cost Management Approach.McGraw Hill. Silver, B. (2007). Deeper Into Simulation, Part III: Activity Based Costing. http://www.brsilver.com. (22.02.2013).http://www.brsilver.com/2007/01/05/deeperinto-simulation-part-3-activity-based-costing/ Weetman, P. (2003).Management Accounting: An Introduction.Financial Times Prentice Hall. Wegmann, G. (2007). Developments Around the Activity-Based Costing Method: A Stateof-the Art Literature Review. 1-13. http://ssrn.com. (13.01.2013). http://ssrn.com/abstract=1012664. Yilmaz, R., &Baral, G. (2007). Corporate Performance Management Driven ActivityBased Costing. International Congress of Social Sciences of the Turkish World, Proceedings Code 537121, Jalal-Abad, Kyrgyzstan. Yilmaz, M., & Coskun A. (2012). A Modern Method For Calculating Unit Cost Per Student At Secondary Schools. Dumlupınar University Journal of Social Sciences, 33, 277-290 Yilmaz, S. (2010).Activity-Based Costing Method And Implementation of Private Education institution.Unpublished Master's Thesis. Yükcü, S. (2000). JIT Effect of Cost Accounting PracticesJIT Manufacturing System.Accounting and Audit Review, 1,18-30. 13 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1577 Title A name given to the resource A Comparison and an Implementation of Time Driven Activity Based Costing and Activity Based Costing Methods in Private Schools Author Author YILMAZ, Metin COSKUN, Ali YILMAZ, Senay Abstract A summary of the resource. Due to the recent increase in demand for private schools, these schools have experienced a growth in number and in significance. Therefore, it has been crucial for the executives of private schools to be able to gain competitive advantage and to make strategically decisions. This increase of demand for private schools has also increased the competition in the area. Due to this increasing competition in private schooling, it has been more significant to correctly calculate the costs. This study points out the applicability of activity based costing and time based activity based costing methods of modern costing methods and the differences between them so that the executives of private schools could make strategic decisions. Even though both activities based costing and time driven activity based costing methods can be applied in private schools, it seems more advantageous to apply time driven activity based costing since it allows a faster way to access the information and it is easier to update, which provides a better chance for long-lasting usage. Keywords: Activity Based Costing Method; Time Driven Activity Based Costing Method; Private Education; Costing; Education Institution. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 978-9958-834-23-3 https://omeka.ibu.edu.ba/files/original/9719be2a2d2ddbcf3747002c0f5cbc15.pdf f21a4fe78a6386ea7449b06a33a33d68 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo The Impact of the Arab Spring on Turkish Foreign Trade, Opportunities and Threats Mutlu Yılmaz Gediz University, İzmir, Turkey mutlu.yilmaz@gediz.edu.tr Aslıhan Kocaefe Cebeci Gediz University, İzmir, Turkey aslihan.kocaefe@gediz.edu.tr Doğan Uysal Celal Bayar University, Manisa, Turkey dogan.uysal@cbu.edu.tr December 17, 2010 marks the beginning of a period known as the Arab Spring throughout which undemocratic regimes lacking economic liberty has been overturned. This revolutionary period initiated first in Tunisia with rebellions and spread through Egypt in February 17, 2011. Having influenced from this period, Libya also overturned its dictators. Another country where this period called the Arab Spring has been experienced is Syria. This study aims at scrutinizing the effects of the Arab Spring on Turkish Foreign Trade. The factors paving the way for the development of the Arab Spring and its expansion to other African and Middle Eastern countries is evaluated in a chronological order. In this study, the scope of the evaluation regarding the impact of the Arab Spring on Turkish Foreign Trade is limited with Tunisia, Morocco, Egypt, Libya and Syria where this period has been felt deeply. The impact of the crisis on other African and Middle Eastern countries remains outside the scope of this study. The impact of the Arab Spring on Turkish Foreign Trade is evaluated by referring to the import/export values of the above mentioned countries both before and after the crisis and having completed the assessment of the situation we tried to evaluate the risks and opportunities in the long run. Furthermore, in studying Turkey’s market variations in its export activities, import and export values among the Middle Eastern and North African Countries known as MENA have been taken as a reference. The impact of the Arab Spring within the scope of the MENA Countries is 217 �International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo evaluated in comparison with the five particular countries subject to this study. In the first part the conditions and factors preparing the development of the Arab Spring has been evaluated and in the following parts the import and export values realized between Turkey and the other five countries namely Tunisia, Syria, Libya, Egypt and Morocco have been reviewed. In the next part, the impact of the Arab Spring on the Middle Eastern and North African Countries (MENA) is studied. In the last part of the study an overall evaluation of the impact of the Arab Spring on our foreign trade has been carried out by taking the period between 2010 and 2012 into consideration and in this respect the bilateral trade activities between Turkey and Tunisia, Morocco, Egypt, Syria and Libya have been reviewed on a periodical basis throughout which the impact of the crisis was deeply felt, a trend towards amelioration was experienced and normal conditions was sustained. In the conclusion the impact and the results of the Arab Spring on Turkish Foreign Trade have been evaluated in a period when Turkey developed a zero problem policy in particular with the neighboring countries and the question whether this political crisis impose an opportunity or threat for Turkey in the short and medium run is discussed. Keywords: The Arab Spring, Foreign Trade, Political and Economic Crisis 218 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1652 Title A name given to the resource The Impact of the Arab Spring on Turkish Foreign Trade, Opportunities and Threats Author Author YILMAZ, Mutlu KOCAEFE CEBECI, Aslihan UYSAL, Dogan Abstract A summary of the resource. December 17, 2010 marks the beginning of a period known as the Arab Spring throughout which undemocratic regimes lacking economic liberty has been overturned. This revolutionary period initiated first in Tunisia with rebellions and spread through Egypt in February 17, 2011. Having influenced from this period, Libya also overturned its dictators. Another country where this period called the Arab Spring has been experienced is Syria. This study aims at scrutinizing the effects of the Arab Spring on Turkish Foreign Trade. The factors paving the way for the development of the Arab Spring and its expansion to other African and Middle Eastern countries is evaluated in a chronological order. In this study, the scope of the evaluation regarding the impact of the Arab Spring on Turkish Foreign Trade is limited with Tunisia, Morocco, Egypt, Libya and Syria where this period has been felt deeply. The impact of the crisis on other African and Middle Eastern countries remains outside the scope of this study. The impact of the Arab Spring on Turkish Foreign Trade is evaluated by referring to the import/export values of the above mentioned countries both before and after the crisis and having completed the assessment of the situation we tried to evaluate the risks and opportunities in the long run. Furthermore, in studying Turkey’s market variations in its export activities, import and export values among the Middle Eastern and North African Countries known as MENA have been taken as a reference. The impact of the Arab Spring within the scope of the MENA Countries is evaluated in comparison with the five particular countries subject to this study. In the first part the conditions and factors preparing the development of the Arab Spring has been evaluated and in the following parts the import and export values realized between Turkey and the other five countries namely Tunisia, Syria, Libya, Egypt and Morocco have been reviewed. In the next part, the impact of the Arab Spring on the Middle Eastern and North African Countries (MENA) is studied. In the last part of the study an overall evaluation of the impact of the Arab Spring on our foreign trade has been carried out by taking the period between 2010 and 2012 into consideration and in this respect the bilateral trade activities between Turkey and Tunisia, Morocco, Egypt, Syria and Libya have been reviewed on a periodical basis throughout which the impact of the crisis was deeply felt, a trend towards amelioration was experienced and normal conditions was sustained. In the conclusion the impact and the results of the Arab Spring on Turkish Foreign Trade have been evaluated in a period when Turkey developed a zero problem policy in particular with the neighboring countries and the question whether this political crisis impose an opportunity or threat for Turkey in the short and medium run is discussed. Keywords: The Arab Spring, Foreign Trade, Political and Economic Crisis Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 https://omeka.ibu.edu.ba/files/original/c0a213ae4ce049da3e30dd42ec5682d7.pdf 6a9be4fb835bc5e7e8e24bac15c09442 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo The Relation between Self-Esteem in Decision Making, Decision Making Styles and Problem Solving Skills Yusuf Yılmaz Akdeniz University, Antalya, Turkey yusufyilmaz@akdeniz.edu.tr Sevcan Yıldız Akdeniz University, Antalya, Turkey sevcanyildiz@akdeniz.edu.tr The aim of this study is to examine whether a relationship between SelfEsteem in Decision Making, Decision Making Styles and Problem Solving Skills. The importance of this study stems from the fact that there are very few studies in national and international literature regarding self-esteem, decision making styles, and problem solving skills of employees working in the tourism sector. In this respect, this study shall greatly contribute to the literature. The working group of the study consists of 442 participants who are working actively as tourist guides in the provinces of Antalya, Ankara, Muğla and Antalya. Correlation analysis was applied to testing hypothesis. Keywords: Professional Tourist Guide, Self-Esteem, Problem Solving, Problem Solving Skills, Decision Making, Tourism Management. 277 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1686 Title A name given to the resource The Relation between Self-Esteem in Decision Making, Decision Making Styles and Problem Solving Skills Author Author YILMAZ, Yusuf YILDIZ, Sevcan Abstract A summary of the resource. The aim of this study is to examine whether a relationship between Self- Esteem in Decision Making, Decision Making Styles and Problem Solving Skills. The importance of this study stems from the fact that there are very few studies in national and international literature regarding self-esteem, decision making styles, and problem solving skills of employees working in the tourism sector. In this respect, this study shall greatly contribute to the literature. The working group of the study consists of 442 participants who are working actively as tourist guides in the provinces of Antalya, Ankara, Muğla and Antalya. Correlation analysis was applied to testing hypothesis. Keywords: Professional Tourist Guide, Self-Esteem, Problem Solving, Problem Solving Skills, Decision Making, Tourism Management. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 https://omeka.ibu.edu.ba/files/original/55bd3d27f91059da0ff59775e76544e3.pdf 994dc5d615493f26dd42365ef3aa30e4 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo European Collective Identity in Terms of MicroNationalism Yusuf Yurdigül Atatürk University, Erzurum, Turkey yusufyurdagul@hotmail.com Aslı Yurdigül Atatürk University, Erzurum, Turkey asli.yurdagul@hotmail.com The point the European Union, idealized with respect to being European or Europeanising, has reached today is a result of union ideas lasting for about 700 years in Europe. This ideal initiated by some countries coming together has entered in the process of development in terms of expanding intellectual background, giving it a global aspect and creating a collective social memory, and so it has turned into a European collective identity in terms of politics, economy and culture. However, the idealized European collective identity cannot be seen as long-lasting in today’s Europe where nationalism has become popular among the rising values. Although collective identity has been formed as a modern concept providing for the union of nation state structure, national identity and citizenship concept, it has become a source of problem in multinational states with the European Union process. The differences in the European Union countries have become remarkably clear. With the European Union process, member states including different national identities, have inevitably confronted some problems in which different and rival sense of belonging factors are created. While xenophobia arisen out of immigrations to Europe has empowered nationalist discourse in member states due to economic and religious causes, micro-nationalist movements have matured in local elements that have been strengthened thanks to the EU domestic policies. Moreover, the EU has almost got to represent a constitution in which nationality and citizenship concepts have been gradually separating each other with regards to member states. This separation which has been observed more intensively with the increasing numbers of membership to the Union has caused two types of nationalism to gain strength: the one which was arisen as an xenophobia in reaction to immigrations from East and South to the Western countries, and the 278 �International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo micro-nationalist dynamism which was gained by local elements as a result of implementing the EU policies by member states. This study building a conceptual framework in the context of the European Union, nationalism and micro-nationalism aims to discuss the results of nationalism fact rising in Europe for idealized multi-cultural and supranational European collective identity, and whether or not the dynamics that exist in Europe but do not seem as European and that have become an identity by not being a local element in terms of the EU policies will be a threat for the EU process. Keywords: European Union, European Collective Identity, Nationalism, Micro-Nationalism. 279 � https://omeka.ibu.edu.ba/files/original/7941cef83e80dd3bb0bc1bfa17eea0e5.docx 6d125ca1e8737b75c2c14ea2e0e23745 https://omeka.ibu.edu.ba/files/original/a18ca3654e2f033b6cad04d03cdc9eae.pdf 0356851f5da1307e245085b195536e4b PDF Text Text International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo European Collective Identity in Terms of Micro-Nationalism Yusuf Yurdigül Atatürk Ü. İletişim Fakültesi, Erzurum, Türkiye yusufyurdagul@hotmail.com AslıYurdigül Atatürk Ü. İletişim Fakültesi, Erzurum, Türkiye asli.yurdagul@hotmail.com Abstract The point the European Union, idealized with respect to being European or Europeanising, has reached today is a result of union ideas lasting for about 700 years in Europe. This ideal initiated by some countries coming together has entered into the process of development in terms of expanding the intellectual background, giving it a global aspect and creating a collective social memory, and so it has turned into a European collective identity in terms of politics, economy and culture. However, the idealized European collective identity cannot be seen as long-lasting in today’s Europe where nationalism has become popular among the rising values. Although collective identity has been formed as a modern concept providing for the union of nation state structure, national identity and citizenship concept, it has become a source of problem in multinational states with the European Union process. The differences in the European Union countries have become remarkably clear. In the European Union process, member states including different national identities, is inevitably confronting some problems in which different and a rival sense of belonging factors is created. While xenophobia arisen out of immigrations in Europe has empowered nationalist discourse in member states due to economic and religious causes, micro-nationalist movements have matured in local elements that have been strengthened thanks to the EU domestic policies. Moreover, the EU has almost got to represent a constitution in which nationality and citizenship concepts have been gradually separating each other with regards to member states. This separation which has been observed more intensively with the increasing amount of membership to the Union has caused two types of nationalism to gain strength: the one which was arisen as an xenophobia in reaction to immigrations from East and South to the Western countries, and the micro-nationalist dynamism which was gained by local elements as a result of implementing the EU policies by member states. This study builds a conceptual framework in the context of the European Union, nationalism and micro-nationalism aims to discuss the results of nationalism fact rising in Europe for idealized multicultural and supranational European collective identity, and whether or not the dynamics that exist in Europe but do not seem as European and that have become an identity by not being a local element in terms of the EU policies will be a threat for the EU process. Keywords: European Union, European collective identity, nationalism, micronationalism 1 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo Introduction In today’s Europa that nationalism is becoming popular within the values rising again, the differences become evident conspicuous.Although the nation - state structure as a modern phenomenon has been fictionalized with a mentality which envisages combination of the concept of national identity and citizenship, as of last point has been reached with the EU accession process, it is observed that this situation has begun to create a source of problem in multi-national states. In this context the European Unionsymbolizesa formation, in this formation concepts of nationalityandcitizenshipis increasinglyseparatedfromeachother.In the EU accession process, the states,which have different national identities, are faced with problems which have been created by the rival different elements of belonging inevitably. For example, the problem of England about Ireland has been resulted with separation / division, this result shows that the EU has structured its policies in a framework to enable the development of local elements. Therefore, while the EU provides the possibility of establishing a relationship with the EU institutions by bypassing its own nation-states to in the regions which are in unity, it agitates argument about the regions can be only understrong structure of nation-states by the presence of the EU's supranational institutions. Also the ideal of an independent Scotlandin the European Union is a typical reflection of this situation. With the pressures which are caused by globalization, enlargement of the European Union, migration towards to western countries from east and south of the earth are creating a suitable ground for the spread of racism and increasing hostility towards foreigners(Demirtepe, USAK,2006). The ethnocentrism which is caused by migrations to Europe, while being effective in accelerating the nationalist discourse in the member states, on the other hand it leads to the maturation of micro-nationalist movements in local elements which have gained strength due to EU policies. Therefore, discussing the phenomenon of rising nationalism in Europe, in two different contexts will be the most appropriate method. Firstly, the migration towards the European Union member states and nationalism which is shaped within the framework of ethnocentrism arising from economic problems as a result of this migration and the secondly the micro-nationalism resulting from regional policies applied by the European Union to local specificities. Nationalism Developed Against “Other” In the political trend which is occurring in the first type nationalism i.e. in case of nationalism which is arising in the context of the EU member states,rather than a political language based on racial or cultural superiority, a result is at stake which is developing against groups defined as “other”.A nationalist stance is taken against these groups which aresometimes followers a cultural tradition and sometimes followers of a religious community and an ethnic group, this nationalist stance nourished from fear that they will exploit and occupythe country. This type of nationalism ensues as a result of the perception of authorization more than making emphasis to nation phenomenon in the classical sense. Today in Europa there is nationalism which is originated from attitudes developed against others just like the concern about “Europe will become a Muslim continent in over fifty years" (Kalın, Zaman, 2006) that is underlying the reason of Bernard Lewis’ effort to mobilize Europeansagainst Muslim immigration wave.As mentioned above, the effect of the wave of migration flows to Europe from different countries is very important on the occurrence of such nationalism. At first, these migrations were not being too much trouble,but after, with unemployment observed in the countries which are considered asthe 2 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo dynamic forces of the EU, migrations have led to the emergence of the process of otherization which is taking its source economic reflex. Yaşar Nuri describes the process has been experienced as; “Europa took political refugee and migrant workers, from the 1960s until the end of 1990s from different countries. If we look at the Europe of the 1960s a prosperous Europe was experiencing a golden age. Europe has recognized the people that it heard their screams as “We are under political pressure” as a political refugee because of a number of different reasons, morale and responsibility that it has against the former colonies. Although a part of themwere economic refugees, they won political refugee statusby claiming that they are under political pressure and they have started to live in Europa countries. But now the outlook has changed in Europe… In today's Europe, all immigrants have become a problem. Now radical right is rising in Europa and European officials, politicians are concernedfrom time to time very deep.” (Yaşar, HPD, 2005: 137–166). In France and Germany where these concerns were experienced extensively, the most negative scenario was the emergence of ethnic or religious conflict, events which started in the Netherlands, after Dutch film director Theo Van Gogh has been murdered by a Moroccan Muslim in 2004, where the initial spark in terms of processing of this negative scenario. In fact,while long-term conflicts that occurred in 2005 in the ghettos of Franceafter this eventpaved way for a new and unusual approaches and solutions about "Foreign problem" in the European Union, on the other hand they demonstrated how a nationalist wave from below is very important. The murder which is presented as “a MoroccanMuslim killed a Dutch Christian artist” has been translated from religious discrimination to racial discrimination. "Integration problem" discussions were initiated in Germany in 2006 after the events, provided the problem was discussed as a migrant workers' problem and migrant workers have become "foreigners"non-integrated and who refuse to be integrated. This ethnocentrism which has developed within the framework of economic and religious reasons has causedin Europe the elevation of radical right and nationalist parties in this ground, in the political sense.In the past periods; in France Le Pen’s votes showed substantial proportion increases compared with previous years,in the 1999 elections in AustriaLibertarian Party of Jörg Haider took %27 vote became junior partner of the power and in 2001, in Italy, a coalition partnershipof Gianfranco Fini emerged. All these developments became ominous developments¹ for the common European identity as important historical indicators of the nationalist movement which has begun to rise in Europe. Movement of Jörg Haider in Austria was the most obvious and worrisome development of nationalist movement in Europe about ethnocentrism. In 1986, the Austrian Freedom Party which was one of smallest party used slogan such as "Because, solid head in a healthy body ONLY" and “We guarantee that we will stop ALİENATİON” on 1999 election posters and it formalized ethnocentrism, this party which was the racist party of Jörg Haider took %27 vote and became junior partner of the power in 1999 elections (Özcan, 2000: 557). This situation which is an important indicator of ethnocentrism in European countriesstill continues today.In these countries many of the extreme right wing parties are increasing their votes gradually in local or general elections and they have started to have the right of representation in national parliaments. For example, the Democratic Party of Sweden which is known as a conservative party in Swedentook%5. 7votein the 2010 election and 3 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo became a parliamentarianfor the first time. Belgium Vlaams Belang Partyknown for its opposition to Turk increased its vote rate which was %9, 9 in 1999 general elections to %28, 6 in 2012 local elections.Ultra nationalistic Golden Dawn Party of neighboring country Greece increased its vote rate to %6, 97 in 2012 and has gained a significantright of representation in parliament. These kinds of risings which are not suitable for the ideal of a common European identity have disturbed central institutions and politicians in EU extremely.The European Union Commissioner of Interior Malmström warned about “Rising racism’s and ethnocentrism’s representatives in politics in Europe have reached peak” (www.haber7.com). The effects of this kind of political structures intended for nationalism have been tried to minimize their own country parliaments,the European Parliament as well as in other EU institutions. For example, the EU countries reacted violently to a racist party become a partner in power began to pressure for ousting it from power. For this purpose, 14 EU member states began to impose social, economic, and diplomaticsanctions against Vienna and began to pressure for ousting Freedom Party from power, upon extreme right-wing Austrian Freedom Party formed a coalition with the Conservative People's Party. Although sanctions and pressures provided Jörg Haider’s resignation in year 2000, his party continued as a coalition partner(Özcan, 2000: 556–58). The formations which do politics intended to nationalist and conservativediscourse such as the Freedom Party in Austria which is one of a member of the European Union, and GianFranco Fini coalition in France, although they are pressured by the EU, they continue their activities intended to center politics by softening their radical opinions with popular discourses. Micro-Nationalism The micro-nationalist movement which is the second movement of movements that arose within the framework of the nationalismtop title;This isa micro-nationalism pursuits which have been developed against the dominant identity by groups have deindividuation syndrome and in the grip of projects revealed by the EU for nation building of local elements found in the member states and the policies implemented by the EU for the protection of member states' national identity.Micro-nationalist pursuits are singular fundamentally, but alsoemphasizehomogeneity and provide a new togetherness and sharing area for individual.The individuals who see that the rights are not provided individually and the government has not done enough and even sometimes behave hypocritically, they become in solidarity with their counterpartsinstead of struggling one by one. The individuals, who have religious, linguistic and ethnic qualification, demand the minority status. These pursuits which exceed being a community in the community, as a product of an effort (Yaşar, HPD, 2005: 137-166) to create a nation within a nation; Through "Paradiplomacy" which has turned into maneuver mechanism that is very important in the EU recently, they have achievedrival positions to state / nation that they belong.The EU's policies towards to local level identities, has provided a national minority status to groups who are in a struggle fornation building and regional governments gained the status of minorityhave evolved into international actors through the paradiplomacy. The paradiplomacy (Lecours, 2002: 1–5) which has come out as a result of the pursuits of increasing the powers of the national minority regions, has confronted micro-nationalism to the nation-state as a major power.The European Union’s policy towards national 4 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo minorities have directed ethnic communities to identify themselves as "nationality" or "national" minorities for gaining legitimacy and being successful. For example, many ethnic communities including Moravians in the Czech Republic and Silesians in Poland have started to define ² their identity in national line(Tesser, 2003: 493-94). These actorsturned into a minority position through Paradiplomacy, behaved like nation and presented themselves like this.In this context Paradiplomacy created an impression as nationalist minorities who do not have is a state, in the international arena is accepted in the form of "nation". And this became a situation which gets a reaction of nation-states member of the EU, as an effect that is mobilizing micro-nationalism in sovereign nations. This react has ensued in the form of meeting demands orsuppressing demands of micronationalist pursuits and this react has led to problems intended for the representation of sub-elements’ identity and problems intended for the sovereign nation, so it threatened the common "European Identity" ideal. In a nutshell, "Today,in many The European Union member states, religious and ethnic discrimination is at peak levels ... For Europa that is shown as the homeland of democracy and freedoms, this is a contradictory and an embarrassing table (Laçiner, Özcan and Bal, 2004: 29). Because of racist experiences happened in the past, Europe has canalized to theories that ignore experienced racism nowadays and it isexperiencing the crisis of European identity which is designated by policies intended for who are outside the boundariesrather than the who are inside the boundaries. The idea of an idealized The European Union and incompatibility problem of European culture are at the center of this identity crisis. It is possible to see traces of this crisis in almost all the studies themed identity, these studies have occurred after the political structure of the European Union for the integration of the European Union. The political debates, experienced in many European countries about nation, nationalism and citizenship, accelerate nutrition of national identity with ethnocentrism racism and increasingly and also these political debates accelerate emergence of identities of groups which perceived themselves as religious, ethnic, national or regional communities (Rattansi and Westwood, 1997: 221). Nationalist tendencies observed in many of the member countries of The European Union cause for shaping the researches on the subjectwithin the framework of the question "How a European?".The identity and legitimacy issues onthe level of development reached by the EU, has increased with effect of racism in Europe (Karaosmanoğlu, 2001: 163), thus increasing leads the need for the development of "European identity" which should be away from nationalist rhetoric. Because both after the union and before the union, (although it shows discrepancies in their own),the European identity states identitieswhich are in a body generally. The policies about trying to make the elements minority or a local qualified as a nation and the efforts for to homogenize National identities of the Member States towards the idea of a federal Europe, lead popularizationof nationalism as an emerging trend in the EU. And this situation threatens integrative effect of the identity of a common European which has been idealized, and makes "How a Europe?" question a difficult question to answer. Because "Union citizenship" concept which has been fictionalized towards the European Union has not been adopted and has not been acceptedby the citizens of the member states sufficiently, this situation makes the answer of the question “How a Europe” a quite difficult. In many European countries, the citizens do not feel themselves as European, and they feel themselves belong to their own country and they define themselves with their national identity. According to a study, %38 of EU citizens think that they have a common European culture,%49 of them do not think that.In another study made by the European 5 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo Commission in 2001, the survey that “EU citizenship or national identity, which one you have embraced more?" question has been asked. As a result of this study the Luxembourg with %20 rate took place in the front row as the country which has people who want to be only EU citizens. According to this survey, the United Kingdom and Sweden are the countries, which have appropriated EU citizenship minimum.The adoption of both of national identity - the identity of the EU and only EU identity in these two countries has the lowest ratio(Duyar, USAK: 2006). However, the answers of “How much do you feel yourself as European” question in many European countries have been highly significant positive. The rate of feeling as European is too much than the rate of the adoption of European identity, the reason of this difference may be because the controls feel themselves as they have been articulated to Europa geographically.The ideal of a common European identity which is tried to be placed with "Citizenship of the Union"consciousness,as seen in the studies has not been very effective. The underlying reason is arising from the concept of integration in Europe in other words, it is arising from the purpose of ensuring integrity betweenthe EU's northern, eastern, western and southern. The more explicit term; the European identity projectidealized by taking support from points such as EU member countries have a common geographical structure, contains a common culture partly and have a large majority of the same religion,in fact it is not targeted / ideal that EU countries are trying to realize individually.The enhancement of Europeanness concept towards a common identity with religion, geography, culture, or with a common historydoes not seem very possible. If we think about Central Eastern European Countries (CEEC) which have been joined with the European Union subsequently or some regions in countries which are the first 15 members and minorities such as Basques, Catalan, Scotland it will be recognized that it is a wrong foundation. European countries do not adopt on the contrary in most cases they define themselves with their national identities that they belong to it. Conclusion Especially since 2008, the financial, fiscal andsocialcrisishasa veryimportant role in the rise of nationalist movements in Europe (www.euronews.com).Until a short while ago the Europeans who were seeking employees to run, using immigrants at this point, makingthemservethemselvesbymakingthem work in jobs that they do not want work, now they started to see these people as "others" who are stealing their work and forming the cause of imbalances in social and employment policies and inter-regional disparities in the country. It is indispensable that offering becomes an asset which is increasing rapidly when cultural / political and religious factorsadded to the causes economic-based. Another remarkable aspect of the event; this situation is using by ultra-nationalist political parties and extreme right-wing movements as an important means of propaganda and pronunciation. Mümtazer Turkoneconsiders these movements in Europe which is using many elements of fascismas ideological in the background as "neofascism ". On the other hand, the European Union has taken important steps about the common identity of the European with The Helsinki Summit and European Union has accepted that there is no candidate country and individual will be alienated for reasons such as religious and cultural diversity and it has accepted that at this point only the criteria is if democratic values is embraced or not. According to the European Union; one of the most important criteria for the success of the EU project has literally been the support which will be given by nationals of Member States to this project. One of the important indicators of it that the 6 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo European Union has started to have commonality perceptiveness after the Treaty of Maastricht for the purpose of political integration in many fields including especially economic policies. In this context, a common European identity will make important contributions to EU governance structure. On the other hand a common European identity will bring alongthe potential of the EUto become an alternative political force in a globalized worldthroughimportant values such as democracy and human rights. Finally, bringing closer together thecommunities which are forming EU within the framework of shared values, developing and strengthening thesocial communication is an important factor on EU’s desiderative which is about to create a common identity(Tekin, 2007:34). But however, the European Union's policy about creating "common identity" has changed with time. The most important change in this sense isthe developed policies which are developed by the European Union, forprotecting the cultural diversity that exists in Europe. In this context, cultural diversity is realized in two ways. The first of these; to identify with the culture which is highlighted that it needs to be supported with public utilities, especially with the mass media, and the second one is acceptance of the other one and to be open to other cultures. The meaning of this is; rejection of the religious, linguistic, cultural and nationalist fundamentalism and acknowledgment of other cultural products. This is also an attempt to export a specific culture(www.konrad.org.tr). The result of this initiative is emerging as the micro-nationalist movements. However, in this environment that the national identities are important elements in defining Europeanness, are a diversity of nationsin the EU and the presence of European invisible identity elements of threat for an idealized common European identity? How will nationalist rhetoric put forward the European identity firstly, in today's Europe that firstly German after European, firstly France after European and firstly Dutchafter European opinion dominates?(Oğuzlu, 2006). Therefore, the European identity which will dominate in multicultural and supranationalEuropean Union will be possible within the framework of identity discourse which will be shaped around the ideal of the common Europeanness in the form of European France, European Germany and European Netherlands. References Is "European" Identity Resolving Against Nationalism? Online:www.tr.euronews.com/2011/05/05/ ab-ve-milliyetci-akimlar, 01.05.201 "Racism and Ethnocentrismon the rise in Europe," Online:http://www.haber7.com/avrupa/haber /983635-avrupada-irkcilik-ve-yabanci-dusmanligi-yukseliste, 20.04.2013. Demirtepe T, “United Kingdom, Sub-national belonging and the EU ", Online:http://www.usakgu ndem.com/yazarlar.php?:=708type=4, 17.08.2006. Duyar E.“ "To Be UnionIn Europe: EU Citizenship"”, Online:http://www.usakgundem.com/ makale.php?id=23, 17.08.2006. Kalın I., “Europe is KeepingTo Oneself Rapidly”, Zaman Gazette, 31.05.2006. Karaosmanoğlu A.L. (2001). The Relations Between Turkey and the European Union in terms of the European Security and Defense Identity. East West Journal, European Edition,14, 163. 7 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo Laçiner S., Özcan M., Bal İ , (2004).Possible Effects of Turkey to the EU. Turkish European İstanbul: USAK Library, Hayat Broadcasting. Lecours A.(2002). When Regions Go Abroad: Globalization Nationalism and Federalism, Globalization, Multilevel Governance and Democracy: Continantel Comparative and Global Perspectives, Paper for Conference, Queen’ University, May 3-4, 2002, s.1-5. Özcan M. (2000). A Review on Integration in the European Union In Light of Austria Elections Yeni Türkiye Journal EU Special Edition, Number:35-36. Oğuzlu T. (2006). Howthe rejection of the EU Constitution should be interpreted?, Online: http://www.liberaldt.org.tr/index.php?lan=tr&message=article&art=404, 17.08.2006. Poyraz T., Arıkan G. (2003). Europe-Turkey Relations and Other Definitions which change periodically. Ankara: Hacettepe University Literary Magazine, Volume: 6: 20, Number: 2. Tekin Y.O. (2007). Causes of the European Union's efforts to create a common identity, Unpublished Master's Thesis, Balikesir University, Institute of Social Sciences, Department of Public Administration. Tesser L.M. (2003). The Geopolitics of Tolerance: Minority Rights Under EU Expansion in East-Central Europa, East European Politics and Societies,Vol: 17, No:483. Yaşar N., Turhanlı T. (2005). A Matter of National Identity in Turkey, Istanbul: HPD Legal Perspective Magazine, Number :3, 137-166. Vernet D. “Protection of national culture and European Culture: Example of France and the EU ",Le Monde, Paris, Online:http://www.konrad.org.tr/index.php?id=131. Yıldız S. (2007). Social Identity and National Identity Concepts Nature, Istanbul: National Folklore, Issue: 74. Wiewiorka M. (1997). Racism in Europe: Unity and Diversity, Ed: Ali Rattansi, Salliye Westwood, Racism, Modernity and Identity, translator: Sevda Akyüz, Istanbul: Sarmal Publishing House. 8 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1685 Title A name given to the resource European Collective Identity in Terms of Micro- Nationalism Author Author YURDIGUL, Yusuf YURDIGUL, Asli Abstract A summary of the resource. The point the European Union, idealized with respect to being European or Europeanising, has reached today is a result of union ideas lasting for about 700 years in Europe. This ideal initiated by some countries coming together has entered in the process of development in terms of expanding intellectual background, giving it a global aspect and creating a collective social memory, and so it has turned into a European collective identity in terms of politics, economy and culture. However, the idealized European collective identity cannot be seen as long-lasting in today’s Europe where nationalism has become popular among the rising values. Although collective identity has been formed as a modern concept providing for the union of nation state structure, national identity and citizenship concept, it has become a source of problem in multinational states with the European Union process. The differences in the European Union countries have become remarkably clear. With the European Union process, member states including different national identities, have inevitably confronted some problems in which different and rival sense of belonging factors are created. While xenophobia arisen out of immigrations to Europe has empowered nationalist discourse in member states due to economic and religious causes, micro-nationalist movements have matured in local elements that have been strengthened thanks to the EU domestic policies. Moreover, the EU has almost got to represent a constitution in which nationality and citizenship concepts have been gradually separating each other with regards to member states. This separation which has been observed more intensively with the increasing numbers of membership to the Union has caused two types of nationalism to gain strength: the one which was arisen as an xenophobia in reaction to immigrations from East and South to the Western countries, and the micro-nationalist dynamism which was gained by local elements as a result of implementing the EU policies by member states. This study building a conceptual framework in the context of the European Union, nationalism and micro-nationalism aims to discuss the results of nationalism fact rising in Europe for idealized multi-cultural and supranational European collective identity, and whether or not the dynamics that exist in Europe but do not seem as European and that have become an identity by not being a local element in terms of the EU policies will be a threat for the EU process. Keywords: European Union, European Collective Identity, Nationalism, Micro-Nationalism. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 https://omeka.ibu.edu.ba/files/original/8fecb2de9e6605befc0acececdae19bc.pdf dc48638442e9b86a867c32bf78e8d2d5 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo The Role of Person-Job Fit and Organizational Commitment on Emotional Labor: Evidence from Turkey Şenay Yürür Yalova University, Yalova, Turkey senyurur@gmail.com Cengiz Mengenci Yalova University, Yalova, Turkey cengiz.mengenci@yalova.edu.tr Ömür Gündüz Topçu Turkish Airlines Company, İstanbul, Turkey Emotional labor has received considerable attention in recent years. Many jobs in service sector require a significant amount of emotional labor. Emotional labor is defined as “the management of feeling to create a publicly observable facial and bodily display” for a wage (Hochschild, 1983: 7). In the literature, it’s stated that there are two emotional labor strategies: surface and deep acting. Surface acting is expressing organizationally required emotions by hiding real feelings. Deep acting involves changing one’s feelings in order to display organizationally required emotions. Generally research showed that deep acting is more likely to be perceived as sincere as surface acting, so, in terms of service quality and positive customers’ reactions, deep acting is more effective than surface acting. Since deep acting is more effortful than surface acting, we may expect that employees who fit better to their jobs and committed their organizations engage in more deep acting when interacting with their customers. In testing this idea, we predict the following hypothesis: H1: Flight attendants who fit better to their jobs engage in more deep acting than do surface acting. H2: Flight attendants who committed to their organizations engage in more deep acting than do surface acting. In the emotional labor literature, as far as we know there is a dearth of empirical evidence regarding this issue. Therefore, the aim of this study is to analyze the relationship between person-job fit, organizational commitment and emotional labor of flight attendants. Data will be collected from Turkish airlines companies’ flight attendants in Turkey. To analysis the hypothesis, correlation and regression analysis will be used. We used Turkish version (Oz, 2007) of the emotional labor scale developed by Brotheridge and Lee (1998). Organizational commitment was measured using the scale developed by Meyer, Allen and Smith (1993). Person-job fit was measured by Brkich, Jeffs and Carless (2002) scale. Keywords: Person Job Fit, Organizational Commitment, Emotional Labor. 254 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1669 Title A name given to the resource The Role of Person-Job Fit and Organizational Commitment on Emotional Labor: Evidence from Turkey Author Author YURUR, Senay MENGENECI, Cengiz GUNDUZ TOPCU, Omur Abstract A summary of the resource. Emotional labor has received considerable attention in recent years. Many jobs in service sector require a significant amount of emotional labor. Emotional labor is defined as “the management of feeling to create a publicly observable facial and bodily display” for a wage (Hochschild, 1983: 7). In the literature, it’s stated that there are two emotional labor strategies: surface and deep acting. Surface acting is expressing organizationally required emotions by hiding real feelings. Deep acting involves changing one’s feelings in order to display organizationally required emotions. Generally research showed that deep acting is more likely to be perceived as sincere as surface acting, so, in terms of service quality and positive customers’ reactions, deep acting is more effective than surface acting. Since deep acting is more effortful than surface acting, we may expect that employees who fit better to their jobs and committed their organizations engage in more deep acting when interacting with their customers. In testing this idea, we predict the following hypothesis: H1: Flight attendants who fit better to their jobs engage in more deep acting than do surface acting. H2: Flight attendants who committed to their organizations engage in more deep acting than do surface acting. In the emotional labor literature, as far as we know there is a dearth of empirical evidence regarding this issue. Therefore, the aim of this study is to analyze the relationship between person-job fit, organizational commitment and emotional labor of flight attendants. Data will be collected from Turkish airlines companies’ flight attendants in Turkey. To analysis the hypothesis, correlation and regression analysis will be used. We used Turkish version (Oz, 2007) of the emotional labor scale developed by Brotheridge and Lee (1998). Organizational commitment was measured using the scale developed by Meyer, Allen and Smith (1993). Person-job fit was measured by Brkich, Jeffs and Carless (2002) scale. Keywords: Person Job Fit, Organizational Commitment, Emotional Labor. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 https://omeka.ibu.edu.ba/files/original/83faa887a1fcd44782a8b27c76ce1878.pdf 8f10ea6a216a75bbedf16b577303b0e8 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Analyzing the Relationship between the Competencies and Wage Level: A Case Study in a Telecom Company Halil Zaim Fatih University, İstanbul, Turkey halilzaim@fatih.edu.tr Competency can be defined as the observable behavior including knowledge, talent and attitudes critical to reach the desired performance. Hence, competencies are behaviors the employees must meet and present in order to make a business enterprise successful. The main objective of this study is to analyze the relationship between competencies and wage level. We hypothesized that there is a positive, linear correlation between the competencies and wage level. In order to test this hypothesis we have collected data from one a Telecom Company. The research findings revealed that competencies significantly and positively affect level of wages. Keywords: Competency, Wage, Human Resource Management. 143 � https://omeka.ibu.edu.ba/files/original/eaa29d4e0ef5b8629a80b414ff6accd8.docx 9d7e26a1ca8b2e86282d82131816b21d https://omeka.ibu.edu.ba/files/original/87f7c5f5df40181da22628e7c5164075.pdf 04f7d8f016171d4a2692d577098e5aae PDF Text Text International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Analyzing the Relationship between the Competencies and Wage Level: A Case Study in a Telecom Company Halil Zaim Fatih University, İstanbul, Turkey halilzaim@fatih.edu.tr Derya Mercan Fatih University, İstanbul, Turkey dmercan@fatih.edu.tr Abstract Competency can be defined as the observable behavior including knowledge, talent and attitudes critical to reach the desired performance. Hence, competencies are behaviors the employees must meet and present in order to make a business enterprise successful. The main objective of this study is to analyze the relationship between competencies and wage level. We hypothesized that there is a positive, linear correlation between the competencies and wage level. In order to test this hypothesis we have collected data from a Telecom Company. The research findings revealed that competencies significantly and positively affect level of wages. Key words: Competencies, Wage Level,Telecom Company Introduction The rise of knowledge economy and socio-economic transformation of the societies have led knowledge to be the fundamental means of wealth and prosperity. From the business perspective, knowledge seems to be a key factor for organizations’ success in the long run. Due to that, leveraging the knowledge resources effectively and efficiently appears to be a vital issue in order to gain the competitive advantage and to ensure the sustainable development for the societies, as well as for the organizations (Drucker, 1993; Davenport and Prusak, 1998; Bozbura, 2007). In the knowledge economies there is a shift from task-based approaches to competencybased approaches. Therefore there the popularity of competency management systems has gained a special concern both from practitioners and academicians (Clardy, 2008). Competency management can contribute to organizations knowledge base and increase the knowledge utilization capability of an organization. Hence, it became an important research object in the more general area of knowledge management and is often integrated with learning management systems (Gold, 2001). Recent studies in this field, clarified that individual competency management is an area of research attracting efforts to leverage personal development, knowledge generation (Abou-Zeid, 2002), development (Bhatt, 2000), sharing (Sveiby, 2001), and utilization (Bender and Fish, 2000), organizational learning, innovation and effectiveness (Malhotra, 2000). In addition to being regarded as a focal point for planning, organizing, integrating and improving all aspects of knowledge 1 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo management and human resource development systems, competency management modeling is also regarded as an approach focused on improving organizational performance (Qiao and Wang, 2009). The main objective of this study is to analyze the relationship between wages and competencies. Our hypothesis was that, there is a positive, linear relationship between the individual competencies and wages. Data collected from an International Telecom company in Turkey. The company has defined seven individual competencies. The results indicated that five of these competencies have directly influence wage levels. Skill and Competency The concept of “competency” is a confusing term and is particularly mixed up with “skill”. However, competency does not merely refer to having certain skills. It also refers to how those skills are applied and how the use of such skills affects performance. Although there are a number of definitions of competency, in one definition it has been described as “a way of looking at jobs and job holder’s performance that relates specifically to the quality and quantity of the action undertaken in the job” (www.csp.org.uk, 2001). In another definition, it has been stated as "demonstrable characteristics of the person, including knowledge, skills, and behaviors, that enable performance”. In other words, it is the set of abilities, behaviors, and attitude needed by an employee to achieve effective job performance. Hence, the competency framework enables employees to be clear about what is expected of them in terms of their behavior and specific job roles Dessler, 2003). In most of the other definitions, the term competency is linked by efficient work and performance (of individuals) as carrying out work to a given standard. However, the details and comparison of different definitions are out of the scope of this study. The most important core of understanding is that competency points out at how skills and knowledge are applied (www.csp.org.uk, 2001). In the literature, a distinction is generally made between skills and competencies. There is no consensus among the scholars on how these concepts should be exactly defined. However, it is agreed upon that both concepts focus on the individual rather than the job itself and both of them have to be demonstrable and measurable. Moreover, the discussions between skill and competency usually center around two different types of skills. These are:  the technical or “domain” skills : those skills and knowledge required to succeed in a particular job  the enabling or “personal” skills : those behaviors and skills that people use to accomplish their work. Skill refers to the technical skills and competency refers to enabling skills. (www.opm.gov, 2004). In this study, the concept of competency or competency based pay systems comprised of both kinds of skills. 2 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Competency and Wage Relationship It has been argued that while deciding the wage levels of the employees’ competencies should be taken into consideration. Hence, one of the most rapidly growing pay innovations in the last two decades is competency -or skill- based pay (Lee, et.al, 1999). The increasing popularity of CBP in the recent years is due to the strong emphasis on streamlining and reengineering business processes and on strategically aligning business with human resource management systems (Burke and NG, 2006). That is why companies are seeking compensation policies that reinforce the organizational change necessary for survival in the rapidly changing and turbulent market conditions. Today, certainly a large number of organizations are using or moving towards CBP systems including governments and other public and private organizations (www.uottawa.ca, 2004). It is also stated that there is convincing evidence of CBP to become a vital component of many companies’ pay systems. The field studies demonstrate that it provides positive benefits to the organizations in most cases. Nevertheless, research describing how it works and under what conditions it is effective is limited (Murray and Gerhart, 2000). The main objective of CBP is to develop an employee with diverse skills in a given operational area. For that reason, CBP system is based on relevant competencies possessed and needed by employees on the job and seeks to provide more flexibility to management with an efficient, knowledgeable and multi-skilled work force. It is assumed that CBP system can positively influence and enhance the human capital which leads to improve the performance and contribution of employees and the value that they provide to the organization (www.doh.dot.state.nc.us, 2004). Case Study The case study is conducted in an international tele-communication company. The company is one of the leading communication and convergence technology group in Turkey, provides integrated telecommunication services. Group companies have a modern network infrastructure covering the whole country and offer a wide variety of services to residential and commercial customers all over Turkey. Competency Model The core competencies are described transferred to the employees as following. The company has defined seven competencies for all employees. Competencies that all personnel are expected to exhibit and that are critical in establishing and supporting the targeted company culture are: 1. Building Trust 2. Team Work 3. Customer Focus (Internal / External) 4. Adaptability 5. Continual Learning and Development 3 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo 6. Decision Making 7. Initiating Action Statistical Analysis of the Relation between Wage and Competencies In order to find a correlation between compensation and competencies we have to find a firm that relates these two items in an integrated human resource system. So the selected company must have; - A grade system depending on job sizes - A compensation system - A competency model When we analyzed the company, we saw that the company has a pay structure based on grade system depending on the job evaluation. However, the company has a competency model that is linked to the grade system. This structure leads us to analyze if there is a relationship between the pay and the competencies of the company. A sample of 205 data is taken for the regression analysis. The data has the information of net wages and the scores of core competencies of employers who have grades above 6. We assume that there is a positive linear relationship between competencies and wages. In order to test these hypotheses a linear model is constituted and a regression analysis is performed using “Ordinary Least Squares Estimates” technique. In the model written below, dependent variable (Y) is wage, independent variables are determined as in orderly trust (X1), teamwork (X2), customer focus (X3), adaptability (X4), continual learning and development (X5), decision making (X6), and initiating action (X7). In addition before performing multiple regression analysis all the assumption of linear regression was tested and no problem occurred. Y = 0+1X1+2X2+3X3+4X4+5X5+6X6+7X7 The next step is assessing the significance of the model using ANOVA (F) Test that shows the combined effects of all the independent variables in the regression model. In order to consider the model to be significant, the general acceptance is that the significance level should be equal or less than %5 ( 0.05). Table 1 ANOVA Test Model 1 Sum of Squares Regression 52646409 Residual 1,52E+08 Total 2,05E+08 df 8 196 204 Mean F Sig. Square 6580801 8,464213 0,00 777485,3 Finally, using “t-test”, partial regression coefficients that explains the effects of independent variables on the dependent variable separately, have to be analyzed. The 4 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo standardized regression weights some of the variables are significant. Accordingly these results indicate that there is a positive linear relationship between trust (X1), teamwork (X2), customer focus (X3), adaptability (X4), and wages. Nonetheless, the analysis show that there is no meaningful relationship between continual learning and development (X5), decision making (X6), initiating action (X7), and wages at 0,05 levels. The regression analysis results indicated that there is a positive linear correlation between trust, teamwork, customer focus, adaptability and decision making with wage levels. However, we could not able to figure out a meaningful relationship between learning and development, initiating action and wages (table 2). Among these competencies, trust was found to be the most important criterion with the value of its scandalized regression weight being 0,363 (p<0.01) followed by adaptability (0,233), and customer focus (0,229). In contrast teamwork and decision making have comparatively less impact on wages with regression weight 0,185. Table 2 Coefficients Model 1 Unstandardized Coefficients B Standardized Coefficients Beta t Sig. B 0,363 4,552 Std. Error 0 trust 486,947 Std. Error 106,985 teamwork 269,705 117,792 0,185 2,29 0,023 Customer focus adaptability 321,788 102,556 0,229 3,138 0,002 337,468 108,598 0,233 3,108 0,002 Learning and development Decision making initiative 170,484 111,089 0,116 1,535 0,12 224,206 126,558 0,148 1,772 0,04 -14,968 117,674 -0,01 -0,127 0,899 Dependent variable: Wage levels Conclusion The telecom company uses competencies in recruitment, training and development, career planning and performance management processes. However, a job based payment system is used within compensation management. But we can say competencies have an indirect effect on compensations of white collars through performance premiums reflected on wages depending on grade and performance criteria. The regression analysis results also show that there is a positive correlation between compensation and competencies. Particularly trust, adaptability, customer focus, teamwork and decision making have positive impacts on wage levels. Nonetheless, we could not find any meaningful relationship between learning abilities, initiative taking and wages. Among the competencies “trust” has the most significant impact on wage levels. It is mainly because trust is one of the most important and comprehensive competencies and considered to be the base for effective communication. Adaptability has also significant 5 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo effects on wage levels. This finding can be explained by the fact that company has been restructuring in the last few years and the organizational culture and structure have changing dramatically. Hence adaptability became a critical competency in this process. Similarly, customer focus is emphasized as a core value in the new organizational culture after this restructuring process. The most important limitation of this study is that the data was collected from one company. Hence, the findings cannot be generalized. Moreover, similar studies should be conducted in different companies to compare the results and findings of this research. For further studies the effects of competencies on individual and organizational performance should also be analyzed. References Abou-Zeid, E.S., (2002). “A knowledge management reference model”, Journal of Knowledge Management, Vol. 6, No. 5, pp. 486-499 Bender S. and Fish A., (2000). “The transfer of knowledge and the retention of expertise : the continuing need for global assignments”, Journal of Knowledge Management, Vol. 4, No. 2, pp. 125-135 Bhatt, G., (2000). “Organizing knowledge in the knowledge development cycle”, Journal of Knowledge Management, Vol. 4, No. 1, pp. 15-26 Bozbura, T., (2007). “Knowledge Management Practices in Turkish SME’s”, Journal of Enterprise Information Management, Vol. 20, No. 2, pp. 209-221 Burke, R., and Ng, E., (2006). “The Changing Nature of work and Organization : Implications for Human Resource Management”, Human Resource Management Review, vol. 16, pp. 86-94 Clardy, A. (2008). “Human Resource Development and the Resource-Based Model of Core Competencies: Methods for Diagnosis and Assessment”, Human Resource Development Review Vol. 7, No. 4, 387-407 Davenport, T. and Prusak L., (1998). Working Knowledge, Harvard Business School, Boston. Dessler, G., (2003).Human Resource Management, New Jersey : Prentice Hall, Pearson Education Inc. Drucker P., (1993). Post-Capitalist Society, Butterworth-Heinemann, Oxford Gold A., (2001). “Knowledge management : An organizational capabilities perspective”, Journal of Management Information Systems, Vol. 18, No. 1, pp. 185-214 Malhotra Y., (2000). “Knowledge Management for E-Business Performance : Advancing Information Strategy to Internet Time”, Information Strategy : The Executive’s Journal, pp.5-16 6 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Lee, c., Law, K., and Pobko, P., (1999). “The Importance of Justice Perceptions on Pay Effectiveness: A Two-Year Study of a Skill-Based Pay Plan”, Journal of Management, vol. 25, No. 6, 851-873 Murray, B., and Gerhart, B. (2000). “Skill Based Pay and Skill Seeking”, Human Resource Management Review, 3, pp. 271-287 Qiao, J. X., Wang,W., (2009). “Managerial competencies for middle managers: some empirical findings from China”, Journal of European Industrial Training Vol. 33 No. 1, pp. 69-80 Sveiby K. E., (2001). A knowledge based theory of the firm to guide in strategy formulation. Journal of Intellectual Capital, Vol. 2, No. 4, pp. 344-350 www.csp.org.uk, (2001). “Employement relations & Union Services : Competency-based Pay – An Overview”, http://www.opm.gov/demos/skill.pdf, (2004). “Skill-Based & Variable Pay Demonstration Project Development : Reference Guide”. www.uottawa.ca, (2004). Answers”, “Competency-Based Performance Appraisal Questions and www.doh.dot.state.nc.us, (2004). “Overview of the Skill Based Pay Program”, 7 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1507 Title A name given to the resource Analyzing the Relationship between the Competencies and Wage Level: A Case Study in a Telecom Company Author Author ZAIM, Halil Abstract A summary of the resource. Competency can be defined as the observable behavior including knowledge, talent and attitudes critical to reach the desired performance. Hence, competencies are behaviors the employees must meet and present in order to make a business enterprise successful. The main objective of this study is to analyze the relationship between competencies and wage level. We hypothesized that there is a positive, linear correlation between the competencies and wage level. In order to test this hypothesis we have collected data from one a Telecom Company. The research findings revealed that competencies significantly and positively affect level of wages. Keywords: Competency, Wage, Human Resource Management. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 978-9958-834-23-3 https://omeka.ibu.edu.ba/files/original/25c5778edad5ab01bad0e386ea030452.pdf 085a12575ad605ebfbc8046db7716ee2 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Naive Versus Efficient Diversification Azra Zaimovid University of Sarajevo, Sarajevo, Bosnia and Herzegovina azra.zaimovic@efsa.unsa.ba Almira Arnaut-Berilo University of Sarajevo, Sarajevo, Bosnia and Herzegovina almira.arnaut@efsa.unsa.ba This study investigates the performance of the naive 1/N portfolios relative to the mean-variance efficient portfolios and index replicating portfolios. We use the Sharpe ratio to measure the portfolio efficiency applied on sample and out-of sample portfolios from two capital markets, one developed (German) and one underdeveloped (Bosnian) in the pre- and post-crisis periods. We answer the question whether the active portfolio strategies are also more efficient. Our research heavy rely on the research from DeMiguel, Garlappi and Uppal (2009), who found that naive 1/N diversification outperform other optimizing portfolio models in the US stock market. Methods of determining efficient portfolios are mathematical and statistical problems, solved by applying convex, square or linear programming. According to the chosen methodology we applied our own software to solve optimization problems. We use Monte Carlo simulation to generate returns data in order to examine the persistence of the outperforming strategy in different periods. Keywords: Risk, Naive Diversification, Efficient Diversification. JEL Classification: G11 52 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1497 Title A name given to the resource Naive Versus Efficient Diversification Author Author ZAIMOVIC, Azra ARNAUT-BERILO, Almira Abstract A summary of the resource. This study investigates the performance of the naive 1/N portfolios relative to the mean-variance efficient portfolios and index replicating portfolios. We use the Sharpe ratio to measure the portfolio efficiency applied on sample and out-of sample portfolios from two capital markets, one developed (German) and one underdeveloped (Bosnian) in the pre- and post-crisis periods. We answer the question whether the active portfolio strategies are also more efficient. Our research heavy rely on the research from DeMiguel, Garlappi and Uppal (2009), who found that naive 1/N diversification outperform other optimizing portfolio models in the US stock market. Methods of determining efficient portfolios are mathematical and statistical problems, solved by applying convex, square or linear programming. According to the chosen methodology we applied our own software to solve optimization problems. We use Monte Carlo simulation to generate returns data in order to examine the persistence of the outperforming strategy in different periods. Keywords: Risk, Naive Diversification, Efficient Diversification. JEL Classification: G11 Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 https://omeka.ibu.edu.ba/files/original/3b252fb6491a975c8e44e1fd667cbf41.pdf fa9f31ec7a55c8793161e661f96235da PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Impact of Using IFRS on Creating Successful Corporate Governance in Bosnia and Herzegovina Elif Öztürk International Burch University, Sarajevo, Bosnia and Herzegovina eozturk@ibu.edu.ba This study includes overview of implementation of international financial reporting standards in Bosnia and Herzegovina (BIH). The main purpose of the study is to state the importance of using IFRS in terms of successful corporate governance. Also it is aimed to contribute the literature with explanations of the general situation of IFRS in Bosnia. To analyze the effect of using this recent financial reporting system on decision making process of managers who are responsible to create efficient level of corporate governance is also one of the purposes. Also this study provides policy makers with valuable information by showing them the real situation and perception of companies regarding the IFRS and effect of using IFRS on corporate governance. This study provides researchers to look at the corporate governance from a different perspective in terms of decision making. Type of the research is survey study. Population includes the all companies in Federation of Bosnia and Herzegovina from each sector, but the sample includes companies from Sarajevo. Findings show that there is positive relation between level of using this recent financial reporting system (IFRS) and having strong and successful corporate governance. Keywords: Importance of Using IFRS, Decision Making, Perception of Companies, Corporate Governance. 91 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1533 Title A name given to the resource Impact of Using IFRS on Creating Successful Corporate Governance in Bosnia and Herzegovina Author Author ÖZTÜRK, Elif Abstract A summary of the resource. This study includes overview of implementation of international financial reporting standards in Bosnia and Herzegovina (BIH). The main purpose of the study is to state the importance of using IFRS in terms of successful corporate governance. Also it is aimed to contribute the literature with explanations of the general situation of IFRS in Bosnia. To analyze the effect of using this recent financial reporting system on decision making process of managers who are responsible to create efficient level of corporate governance is also one of the purposes. Also this study provides policy makers with valuable information by showing them the real situation and perception of companies regarding the IFRS and effect of using IFRS on corporate governance. This study provides researchers to look at the corporate governance from a different perspective in terms of decision making. Type of the research is survey study. Population includes the all companies in Federation of Bosnia and Herzegovina from each sector, but the sample includes companies from Sarajevo. Findings show that there is positive relation between level of using this recent financial reporting system (IFRS) and having strong and successful corporate governance. Keywords: Importance of Using IFRS, Decision Making, Perception of Companies, Corporate Governance. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 https://omeka.ibu.edu.ba/files/original/c3a443dcc8e4030a7ea92a6d8b970c0d.pdf 113455089feb9c0e8212512878605116 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo External Trade Policy of Bosnia and Herzegovina: Effect on Unemployment Tarik Denanovid International Burch University, Sarajevo, Bosnia and Herzegovina tarikcenanovic@yahoo.com Erkan Ilgün International Burch University, Sarajevo, Bosnia and Herzegovina eilgun@ibu.edu.ba This study investigates the impact of external trade of unemployment in B&H from 2007 to 2012 on monthly basis. Data for unemployment and international trade is collected from “Agency for statistics in B&H”. Analyze is done in SPSS, firstly is made calculations in descriptive statistics to show minimum, maximum and average unemployment, export, import and trade deficit. Then it is used regression analysis, in whose model unemployment is dependent variable, while export, import, trade deficit, minimum wages, net salaries, GDP, inflation rate and industrial production growth rate are independent variables. Result showed that export, minimum wages, net salaries, GDP, inflation rate and industrial production growth rate are effecting unemployment. This analysis should help government and CEO to improve export, GDP, inflation, industrial production, salaries and to reduce import and unemployment. Keywords: International Trade, Export, Import, Labor Market, Unemployment, GDP, Wages, Inflation. 264 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1610 Title A name given to the resource External Trade Policy of Bosnia and Herzegovina: Effect on Unemployment Author Author ĆENANOVIĆ, Tarik ILGUN, Erkan Abstract A summary of the resource. This study investigates the impact of external trade of unemployment in B&H from 2007 to 2012 on monthly basis. Data for unemployment and international trade is collected from “Agency for statistics in B&H”. Analyze is done in SPSS, firstly is made calculations in descriptive statistics to show minimum, maximum and average unemployment, export, import and trade deficit. Then it is used regression analysis, in whose model unemployment is dependent variable, while export, import, trade deficit, minimum wages, net salaries, GDP, inflation rate and industrial production growth rate are independent variables. Result showed that export, minimum wages, net salaries, GDP, inflation rate and industrial production growth rate are effecting unemployment. This analysis should help government and CEO to improve export, GDP, inflation, industrial production, salaries and to reduce import and unemployment. Keywords: International Trade, Export, Import, Labor Market, Unemployment, GDP, Wages, Inflation. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564