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                    <text>Language of Violence in the Arab Press
Yenal Goksun &amp; Ali Büyükaslan
Marmara University/ Istanbul, Turkey
Key words: Arab Press, Middle East, Critical Discourse Analysis, Language of Violence
ABSTRACT
The news in the international press about the Middle East mostly cover acts of violence like clashes or wars taking
place in the region. The language of violence used in the news creates the Middle East perception and prejudicies
against Arabs in different countries. Contrarily in our research, the coverage of violence in Arab press and its
discourse will be analysed.
The Middle East region is passing through a period of rapid change and this change leads instability in many Arab
countries. Mass demonstrations, clashes between political groups or with security forces and cross-border acts of
violence are a few examples of the consequence of the instability in the region. The language of violence in the Arab
press is as sensitive as the political situation in the region.
In our research, language of violence in the Arab press will be questioned. For this purpose, news stories covering
acts of violence from Al-Ahram newspaper in Egypt, An-Nahar newspaper in Lebanon, Az-Zaman newspaper in
Iraq, SANA news agency in Syria and the Pan-Arab newspaper Asharq Al-Awsat from London will be analysed
with the perspective of critical discourse analysis. We will seek answers to following questions:
 What kind of acts of violence does the press cover?
 Is the press biased when covering the violence?
 What are the dynamics effecting the bias in the language of violence?
 Are there any difference in the language of violence among different Arab countries?
 If there are differences, what are the reasons?
Macro and micro level discourse analysis of texts will bring out the ideological background of news stories and
express the differences between the newspapers’ approaches. On the other hand, the research will give the
opportunity to analyse the language of violence from the “local” newspapers’ point of view. As these are the main
sources which inform the Arab population in the region and have –a discussible- effect on the masses, analysis of
the language is expected to make a positive contribution to possible revisions.

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                <text>GOKSUN, Yenal 
BUYUKASLAN, Ali </text>
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                <text>Key words: Arab Press, Middle East, Critical Discourse Analysis, Language of Violence  ABSTRACT  The news in the international press about the Middle East mostly cover acts of violence like clashes or wars taking place in the region. The language of violence used in the news creates the Middle East perception and prejudicies against Arabs in different countries. Contrarily in our research, the coverage of violence in Arab press and its discourse will be analysed.  The Middle East region is passing through a period of rapid change and this change leads instability in many Arab countries. Mass demonstrations, clashes between political groups or with security forces and cross-border acts of violence are a few examples of the consequence of the instability in the region. The language of violence in the Arab press is as sensitive as the political situation in the region.  In our research, language of violence in the Arab press will be questioned. For this purpose, news stories covering acts of violence from Al-Ahram newspaper in Egypt, An-Nahar newspaper in Lebanon, Az-Zaman newspaper in Iraq, SANA news agency in Syria and the Pan-Arab newspaper Asharq Al-Awsat from London will be analysed with the perspective of critical discourse analysis. We will seek answers to following questions:   What kind of acts of violence does the press cover?   Is the press biased when covering the violence?   What are the dynamics effecting the bias in the language of violence?   Are there any difference in the language of violence among different Arab countries?   If there are differences, what are the reasons?  Macro and micro level discourse analysis of texts will bring out the ideological background of news stories and express the differences between the newspapers’ approaches. On the other hand, the research will give the opportunity to analyse the language of violence from the “local” newspapers’ point of view. As these are the main sources which inform the Arab population in the region and have –a discussible- effect on the masses, analysis of the language is expected to make a positive contribution to possible revisions.</text>
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                <text>This paper focuses on the topic regarding the process of language standardization. The standardization process is an important field of sociolinguistics and it is highly researched due to the different factors affecting standard language of a country. Is involves information about codification itself, and explains how a non-standard variety becomes a standard language.  The second part of this paper focuses on the importance of Standard English and how it is used as a global language. There is a detailed description and examples which show us the differences between standard and non-standard English language.While looking at the chronological order of developments of English language, at the last page, we can conclude that in the period of approximately 500 years there have been extreme changes in language (syntax, morphology and phonology).</text>
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                <text>This paper focuses on the topic regarding the process of language standardization. The standardization process is an important field of sociolinguistics and it is highly researched due to the different factors affecting standard language of a country. Is involves information about codification itself, and explains how a non-standard variety becomes a standard language.  The second part of this paper focuses on the importance of Standard English and how it is used as a global language. There is a detailed description and examples which show us the differences between standard and non-standard English language.While looking at the chronological order of developments of English language, at the last page, we can conclude that in the period of approximately 500 years there have been extreme changes in language (syntax, morphology and phonology).</text>
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                <text>Motivation in the second language learning has been widely studied from different perspectives recently. In this article I will have a look from the teachers’ motivation perspective and how this can effects the students learning. Teachers’ motivation plays a very important role in language teaching and  learning so how we can  motivate the language teachers to improve themselves and apply new methods and techniques in their classes will be the main issue of this article.     Another issue that I am going to examine in this article is the language learning in multicultural and multilingual settings.   </text>
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                <text>Have you ever considered how many different languages, religions, cultures there are in the world? Ask yourself that question or perhaps goggle it, but we are sure the answer won’t actually can’t be found that easily. The relationship between language, identity and cultural difference is a major concern for many sociolinguists and researchers. As it is well-known, language, identity and cultural variation are closely connected and affect each other. People who speak more than one foreign language, or who simply speak a foreign language know that it is not just enough to know that particular language. When acquiring a foreign language it is very important to know about the county where that particular language is spoken, and then to learn something about the culture presented in that country. Since there are numerous different languages and they all belong to a certain group where certain expressions are different than in the other groups. Consider British and American English, for some people they are one language having different pronunciation, for some they are completely different languages, and perhaps for some these two represent something totally different. There are certain moves, words, expressions that are different among them! Not just among them consider Turkish and Azerbaijani Language there are a lot of things that can be easily said in Turkish and not in Azerbaijani Language or vice versa the same thing is with every other language that people face with. What is identity and how it related to the language we speak, are some aspects that are dealt with through out this paper.     Keywords: language culture, language position, identity, language variation, dialect.</text>
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                    <text>Language, Culture and Communication
Erdinç PARLAK
Atatürk University Kazım Karabekir Education Faculty
Department of English Language
erdincparlak@hotmail.com
Abstract: Man is born with an ability which distinguishes him from the rest of the creatures
in the world; an ability which means the evidence of his life and existence. He starts to get
accustomed to his environment and begins to communicate. Together with his biological and
spiritual development he reacts and gains experience and finally learns a language totally. He
is included in the system of his environment by this language. Gradually the parameters that
reflect the culture and language structure of the society in which he lives becomes apparent in
the mind of individual. Now, the individual has gained the ability to communicate with his
environment and opens up his feelings, thoughts and beliefs to other people. Today, also
called the age of globalization, the effect of information technologies on the societies is among
the most common issues.
Beyond having a function of providing communication among people, language is at the same time one
of the milestones of the process of logical basis of the thinking activity. The most abstract thoughts turn into
concrete form together with the words of a language. On the otheer hand, language may be regarded as a vessel
nourishing the cultural originalities of the society it is spoken in. Culture, on the other hand, is closely related to
the richness of vocabulary of a language.
Technological developments that contributed greatly to the formation of globalization have also
constituted some new forms of relations. The most effective one in this process has been the information
technology. Because information technologies have created a dynamic system which indicates that there exists
no faraway place in the world and almost everyone could reach one another without any difficulty. Particularly
television has had great effect on teaching peoples and societies the “universal culture” in their daily lives.
The relationship of language, culture and education by means of intercultural communication is multidimensional and this multi-dimensional communication occupies a prominent ground in education. Intercultural
phenomenon is of great importance in interlanguage communication for the simple reason that there exist
cultural features within the core of a language. Differences within and out of language may cause conflicts and
likewise misunderstandings in the communication of men from different cultures and so result in preoccupied
attitudes. Language, by the way, may be considered as a method to eliminate those misunderstandings and as a
way to develop intercultural dialogue. Different societies may be brought closer to each other and effective
communication may be made possible by teaching a common language.
Within this context, language, which has enabled man different from other creatures throughout the
process of existence, should be defined properly. Language, which provides communication and which contains
a cultural tissue with its vocabulary, is a means of communication since the existence of mankind. Since
language has its own rules and laws, it should be handled as an institutional system. As men get use of language
as an institution, they should at the same time master the cultural and linguistic aspect of the language which
constitute the cornerstones of this system. Otherwise, language may cause various conflicts and preoccupations
besides being constructive and benefical in the process of communication.
No doubt, language is a living thing and because of this characteristics it always undergoes certain
transformations. The most important factor constituting the dimensions of thought is language and one one
develops his/her ability of thought by the store of vocabulary he/she has in that language. Things turn into vivid
pictures in the mind by the words and the process of thinking starts. So, one cannot mention about thinking
without the very existence of a language.
The close relationship between language and thought is a prominent factor contributing to the social
process of man directly. The man who thinks has always directed intersocial relations by directly contributing to
his environment and by having a much more wealthy life. Language, a much more important characteristics,
which distinguishes men from the rest of creatures, has played and still plays vital role in the formation of
individuals and societies. By means of language both individuals and societies can have the chance of having
communication with each other. Since language is the means of communication of every society, using language
does not solely depend on the level of development or technological advances because even the most primitive
societies have their own language as the most advanced societies. And since a language contains the culture of
the society where it is spoken, it would be mistaken to handle communication apart from culture. Because
communication and language are integrated to each other and they are, in a sense, an inseperable part of a whole.

81

�On the other hand communication will, no doubt, contain fewer and fewer misunderstandings and contraversies
among those who share the same culture.
The cornerstones of the culture of a society contain some basic elements within itself as mythology,
beliefs, religion, science and art etc. So the culture of a society may be resembled to a mosaic. Culture, which
contains very many elements within itself, should be dealt with on the social ground. Because the vital elements
of society may be claimed to exist in the culture of that society. In the light of such a definition, the concept of
culture can be examined on two grounds: national and universal ( international) culture. As national culture can
be defined as a set of collective social values of a society, universal culture, on the other hand, may be defined as
cultural cliches that can be accepted and shared by every society in the world.
So, universal culture that may also be defined as a common culture of all nations signifies a way of
guidance in having international culture and dialogue. Universal culture, in a sense, is the product of a cultural
interaction. Elements of different cultures are needed to to have that sort of product. The relationship between
language and culture depends mainly on communication and is a matter of communication. Now a question may
arise here: Has language created culture or culture created language? In fact both of these are truein a sense. If
we consider culture as a way of life of a community, naturally, culture may come first. In short, men has formed
certain rules, principles, beliefs, opinions as they have started to live together. One of the forecoming features of
language may be said to transfer the common values of societies from one generation to another.
Culture has a national characteristics since the lifestyle, traditions, worldviews, works of art, religion
and language of a society differ greatly from the others. For this very reason various cultures belong to various
nations. Though some cultures contain certain similarities, all cultural elements can not be the same as to contain
all nations.
There can exist neither a common world literature, world language, world way of thought, in short a
common world culture. Because one of the prominent features of culture is its historical aspect. Culture, which
emerges as a result of the common way of life of the members of a nation gains a historical value as it is
transferred to the future generations. Members of a nation come to face the experiences of thousands of years
formed by their ancestors and get use of these experiences. At that point comes the crucial step: that the transfer
of experiences from one generation to another may be realized only by language. Language is both a carrier of
culture, a cultural means of transfer and history, music, art, literature, science and technology, that is, all
common values can only be transferred to future only by the language of the society in question.
Throughout centuries, nations have dealt with mutual interactions and these interactions have resulted in
cultural transfers. Those nations with close relationships with each other have created common civilizations by
joining some values of their cultures. So it is crystal clear that language is of the greatest importance in having a
national government, national culture and national identity.
Every individual has, no doubt, a mother tongue and that mother tongue determines both way of feeling,
thinking and the nationality. The use of language means the use of thinking. One who uses language effectively
at the same time thinks effectively or vice versa and this generally results in good communication and
interactions between different societies.
The success in communication with others will be closely related and directly correlated with the
success in using the language. So if language is considered not only as a set of signs but also as culture , then it
would be easily recognized that language and culture cannot be seperated from each other. So the element of
“culture” should not be overlooked in learning and teaching a language. Otherwise, language will inevitably be
much more monotonus, mechanic and boring.
Communication is realized mainly by language and culture. For example, without language, being one
of the basic cultural elements, communication will, of course, be impossible. Likewise, language that we have
formed among friends or jobs lets us to realize communication in a special way. We come to know which
metaphors to use and when to use. In certain circumstances we choose certain words and use them. But in doing
so, we take into consideration what the listeners or the others do understand from these.
Culture, language and communication have become much more phenomena both due to the dense
interactions among themselves and the spread of globalization. Culture, on the other hand, consists of the life
styles, social orders, beliefs of the societies and makes its existence much more dynamic related to the activities
of these elements. For this very reason culture is of greater importance in providing communication in the
society.
Communication, on the other hand, may be said to be a forecoming activity expressing methods and
principles of culture and at the same time an important means having a role of spreading culture both in its own
society and among the other societies. Communication can be fulfilled one sided or mutually and is effective in
activating and using the cultural potential. Today, at the very beginning of 21st centuryculture can find its real
value by means of the basic tools of communication.
Language constitutes the most practical and common dimension of communication. Language has been
existent since the very firs emergence of communication. Culture, as multi dimensional and important
phenomenon, becomes much more common and develops by the basic methods of communication and this

82

�function is realized by language. So there should always be a unity between language, culture and
communication. These three constitute a whole and the lack of any of these elements may, most probably, result
in poor communication. For instance younger generations gain the necessary knowledge by communication. It
can be claimed that there will not be culture without communication or language.
Culture and society, as a concept, may be defined differently from each other but there is always an
inseperable relationship between these two. Culture consists of common products shared by the members in the
society. Society, on the other hand, consists of individuals sharing that common culture and having interactions
among themselves. There can be no society without culture and culture can not find life without a society which
protects and develops it.So society and culture live dependent to each other.
Due to the vast technological developments, new types of lifestyles and international relations have
emerged throughout the world. The importance of economic and political relations have been felt deeply.
Because of this, communication has become a multi-dimensional factor in the lives of both individuals and
societies. While communication was fulfilled only by orally and written forms in the past, it has become much
more rapid by technological advances. Communication technologies have turned the whole world into a small
village. And in this village language and communication have gained much more importance.

References:
Ağaçsapan, Asuman (2002) : Dil Üzerine, Anadolu Üniversitesi, Eğitim Fakültesi Yayınları, No: 3, Eskişehir
Barthes, Roland (1996) : Göstergebilimsel Serüven, Yapı Kredi Yayınları, Cogito 12
Chomsky, Noam (2002) : Dil ve Sorumluluk, Etkin Yayınları
Güvenç, Bozkurt (1979) : İnsan ve Kültür, Remzi Kitabevi Yayınları, İstanbul
Han, Turgay (2008) : Kültürlerarası İletişim ve Diyaloğun Gelişimine Dil Öğretiminin Katkısı, Basılmamış
Yüksek Lisans Tezi, Atatürk Üniversitesi, Sosyal Bilimler Enstitüsü, Erzurum
Yıldız, Şerife (2005) : Dil Kültür İletişim ve Medya, Sinemis Yayınları, Ankara

83

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Mirjana P. Mirchevska
Sts.Cyril and Methodius University/ Skopje, Macedonia
Key words: ethnic/national identity, language, history, Balkan, Macedonia
ABSTRACT
This paper attempts to contribute towards the discussion of contemporary identity issues and their influence, basing
the analysis upon the current situation primarily in the Republic of Macedonia, but also in the context of the identity
issues of other Balcans?ethnic groups/nations. The basic identity construction will be based upon the scientifically
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                    <text>1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

Larry Greiner Growth Model in the Organization Life and a Case Study
Mustafa HOTAMIŞLI
Asist. Prof. Dr, Afyon Kocatepe University,
Faculty of Economics and Administrative Sciences,
hotamisli@aku.edu.tr
Hasan ĐBĐCĐOĞLU
Prof. Dr., Isparta Suleyman Demirel University,
Faculty of Economics and Administrative Sciences, hibici@iibf.sdu.edu.tr
Mete KARAYEL
Res. Assist., Afyon Kocatepe University,
Faculty of Economics and Administrative Sciences,
mkarayel@aku.edu.tr
Abstract: The study aims to inquire in terms of Larry E. Greiner’s Model of Organizational
Growth in the development process of structural changes in the organizational life. The
present case study explicitly will be able to reveal “how” realizing according to Greiner’s
Model of Organizational Growth. This study will help to understand to us the process of
organizational growth and the content of the subject. In addition this study specifically will
help to understand along with organizational growth which comprising according to phases of
organizational life cycle of the organizational culture and organization structure of the
strategies of Greiner’s Model of Organizational Growth.
Due to such motivating facts as the promise made by organization management beforehand to
allow me to conduct a comprehensive survey, changes in the management styles, adaptation of
the theories of modern management and the ability of ongoing continuous of the growth’s
providing in the extend of qualitative, an advanced and technological manufacturing
environment and a dynamic competitive atmosphere. Kordsa Inc. was chosen to be handled
for our analysis. The research covers prospective practicing of organizational growth and
organization history of Kordsa Inc. from 1973 to 2004 in Turkey.
Key Words: L.Greiner’s Organizational Growth Model, Organizational Life.

1. Introduction
Organizations go through some phases as born, growing, maturity and death like every living
organisms. However organization can be immortal contrary to live organisms in the theory. For immortalizing
their lives, organizations have to manage organizational growth process successfully in the hyper competition
periods.
There are organizational growth models and applications, which were developed in the scope of
organization life cycle, (Sutton at all.,p.45;Miller at all.,p.225; Churchill at all.,p.30-35;Adizes,p.10; Santora at
all.,p.12;Lester at all.p.314) for not terminating and also maintaining organizational growth. Among these
models, Larry E. Greiner’s Organizational Growth Model(Greiner p.55;) is accepted as a classic in organization
literature by organization theorists. Accordingly, Greiner Organizational Growth Model’s theoretical ground
consists of terminating evolutionary problems in organizational growth’s different phases by using revolutionary
solution approaches. Greiner’s Organizational Growth Model, its applications, effects of applications on
organizational structure and organizational culture, effects of Greiner’s Organizational Growth Model
applications in Kordsa Inc. on organizational structure and organizational culture were analyzed in the study.
Filley and Aldag said that “Organizations can harmonize themselves to environmental situations;
however they cannot previously predict this harmonization. At the same time, Filley and Aldag propose that
transitions in organizational growth phases doesn’t happen frequently, and expecting how it will shape advanced
level organization is not possible (Whetteen et all,p.50).. On the other hand, theorists like Cavoie and Culbert
argue that developments in frequent intervals guide organizational transitions truly by the time. (Cavoie et
all.,p.417-420).

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2. L. Greiner Organizational Growth Model
Organization theorists developed models trying to explain organizational growth phases. L. Greiner’s
article named “Evolution and Revolution as Organizations Grow” is the most valuable one and is accepted as a
classic. (Bedeian,at all, p.466.). In addition to this, also Kaplan and Johnston modeled organizational growth
from the evolutionary and revolutionary dimensions (Kaplan at all., p.13).
Greiner propose that dissolution of every revolution time interval determines whether organization will
arrive to next evolution phase or not. At the same time, finalization of growth phases cause to arise of
management crises belonging to every phase (Tang etc.p.29).. Greiner analyzed organizations’ growth situations
in five main dimensions. These are from Figure 2; Organization’s Age, Organization’s Size, Evolution Phases,
Revolution Phases and Sector’s Growth Rate.

Big

Org. In Fast Growth Rated Industries
Org. In Middle Growth Rated
Industries

Organization
Size

Org. In. Slow Growth Rated
Industries
Small

Young

Organization Age

Mature
Evolutionary Crisis Phase
Revolutionary Crisis Phase

.

Figure 1. How do organizations grow?
Resource: GREINER, 1998, s. 56.

3. L. E. Greiner’s Organizational Growth Applications
Greiner Organizational Growth Model consists of five phases and every phase has two dimensions. First
dimension is evolutionary dimension in which organizational growth is stable and calm, another dimension is
revolutionary dimension in which every phase triggers other phase.

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

Phase 1

Phase 2

Phase 3

Phase 4

Phase 5
5.
...Crisess??
?

Big
4.
Officiality
Crisis

Size of the
Organization

3. Control
Crisis

5. Growth With
Cooperation

4. Growth With
Harmonization

2.Autonom
y Crisis
3. Growth With
Decentralization
1.Leadershi
Youth
p Crisis

Small

2. Growth With Org.
Evolutionary Time Direction
Interval

Age

Maturity

Revolutionary
Time Interval
1. Growth With
Creativity

Figure 2. Greiner’s Five Phases Organizational Growth Model
Resource: GREINER, Evolution.. s. 58; Larry E. GREINER, “Evolution and Revolution as Organizations
Grow”, President and Fellows of Harvard College, July-August 1972, s. 39.
Organization comes to the breakpoint while accumulations and tensions in one phase is calm, and
revolution is created to cause radical changes in organizational structure. According to this model, every
structure is valid for a specific time period and organizational change triggers radical structure changes.
Changing organizational structure solves the problems in that time, and prepares infrastructure fort he problems
may occur in the future.

4. Reflections Of Organizational Growth Applications On Organizational Structure
Organizational structures in organizational growth process can adapt to new situations during passing
new phases. These organization structures; Informal Organization Structure, Centralized-Functional
Organization Structure, (Jones,p.453;Greiner, Harvard,p.53).. We will try to analyze organizational growth
reflections on organizational structures which occurs during growth process.

5. Reflections Of Organizational Growth Applications To Organizational Culture
Compatible Organizational culture applications to changing structures are seen in organizational growth
process. In this part, organization cultures (Flamholtz at all.p.314;Schein,p.262,), Entrepreneurship-Power
Culture, Role Culture, Professionalism-Institutionalism-Process Culture, Destek Kültürü, Cooperation Culture
were analyzed.

6. Analysis Of Reflections Of Greiner Organizational Growth Model’s On Organization
Structure And Organization Culture
6.1. Research Purpose
General purpose of the study is analyzing Kordsa Inc.’s organization structure and organization culture
in light of Greiner Organizational Growth Model.

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

Answers to research questions determined in the framework of this general purpose will be searched in
the light of data gathered.
• How do Kordsa organizational growth applications change according to L. E. Greiner Organizational
Growth Model applications?
• How are the reflections of Kordsa organizational growth applications on organization culture
according to organization life cycle phases seen from the perspective of G Model?
6.2. Scope Of Research
Selection of the organization using organizational growth application effectively has big importance for
arriving the aim of the study. Therefore, Compatibility of main parameters in E. Greiner’s Organizational
Growth Model like Organization Age, Organization Size, Evolution Phases, Revolution Phases and Growth Rate
of The Sector Kordsa Inc.’s organization structure, became effective to determine sample organization in the
study.
6.3. Research Method
The study is a qualitative research. Semi structured interview technique and content anaylsis were used
in this qualitative research. In this study, as one of case study techniques, technique was chosen.
Semi structured interview technique was applied to executives. Data intended for organization growth
applications, the subject of the study, was tried to be obtained. In content analysis, records, activity reports about
phases of managements’ foundation to now, and data from management proceeding handbooks were analyzed.
6.4. Research Limitations
Main constraint in the study is there is no empirical study on organizational growth from the perspective
of organization life cycle in our literature. Furthermore, executives didn’t reply some questions by accepting
them as a company secret.
6.5. Research Results And Evaluation
a. Results and Evaluation About the Relationship between L. Greiner’s Organizational Growth Model
Applications and Organization Structure and Organization Culture
L. Greiner’s Organizational Growth Model Applications has effect on organization culture and
organization culture according to organization life phases. According to these phases an organization structure in
newly founded organization goes through phases in order of; informal organization structure, centralizedfunctional organization structure,, matrix organization structure. At the same time, organization cultures in this
phase are; entrepreneur-power culture, role culture, professionalism-institutionalism-process culture, support
culture and cooperation culture.
b. Results and Evaluation About the Relationship between L. Greiner’s Organizational Growth Model
Applications and Organization Structures in Organization Life Cycle Phases
In the research, by making observation-interview-document analysis researches it was found that,
sample has passed first four phases and now in the fifth phase in organizational structure changes shaped by
phases at Greiner Organizational Gowth Model applications.
After making observation-interview-document analysis researches it was found that organizational
structure in this phase has organic organization structure qualifications consisting of matrix organizations.
c. Results and Evaluation About the Relationship between L. Greiner’s Organizational Growth Model
Applications and Organization Culture in Organization Life Cycle Phases
After making observation-interview-document analysis researches it was found that Creativity, sharing,
harmony and role culture is dominant from the foundation date of Kordsa 1973 to 1987.
In 1987 by organizational growth, Kordsa’s organization structure transformed to divided structure,
Kordsa’s production capacity increased, and Kordsa started to enter wide markets. In this phase, deficient culture
transformed to support culture.
In 1994, institutionalism-professionalism-process culture was started to be applied.

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

In 1998, Kordsa made a %50-50 cooperation with Dupont and in 2004 it bought remaining shares of
Dupont. By this, this corporation transformed to a global structure from organizational dimension. In this phase,
“cooperation culture” was seen. Similar results were found in literature review.

1973-1981

1981-1987

1987-1990

1990-1998

1998-2004
5.
...Crises??

Big
4.
Officiality
Crisis

Size of the
Organization

3. Control
Crisis

5. Growth With
Cooperation

4. Growth With
Harmonization

2.Autonom
y Crisis
3. Growth With
Decentralization

Youth
1.Leadershi
p Crisis

Organization Age
2. Growth With
Evolutionary Time Direction
Interval

Maturity

AgAge

Revolutionary Time Interval
1. Growth With
Creativity

Small

Figure 3. The Five Phases Of Greiner Organizational Growth Model Of Kordsa Inc.

7. Results and Suggestions
Kordsa Inc. was founded in 1973 and consequently it was understood that it is important to analyze
organization’s age, including periodical applications between 1973-2004 years and as anticipated in Greiner
Organizational Growth Model.
Organizations’ growth and maturation arise in evolutionary process. This evolutionary phase, is long
growth process defined as “specific time interval”. Kordsa Inc. experienced evolutionary process among the
periods 1973-1981, 1981-1987, 1987-1990, 1990-1998, 1998-2004.
Unimpeded evolution is not inevitable and is not sustainable indefinitely. Organizations enter a
revolutionary process by the crisis after evolutionary phases. Kordsa Inc. experienced these processes among the
years 1987-1990 and 1998-2004.

References:
Adizes, Ishak (1999), Managing Corporate Life Cycles, Prentice Hall Pres, Paramus.
Lester Donald L.,John A. Parnell,William “Rick” Crandall,Michael L. Menefee (2009) “Organizational Life
Cycle And Performance Among SMEs Generic Strategies For High And Low Performers”,International Journal
of Commerce and Management,Vol. 18 No:4, 2008,Acc.Date:10.03.2009, www.emeraldinsight.com/10569219.htm
Bedenian, Arthur G. ve Raymond R. Zammuto (1991), Organizations Theory and Design, The Dryden Press,
Chicago.
Brush Candida G., Patricia G.Grene, Myra M.Hart, Linda F.Edelman (2009), “Resource Configuration Over The
Life Cycle of Ventures”, Frontiers of Entrepreneurship Research, Acc.Date:10.03.2009),
(http://www.babson.edu/entrep/fer/papers97/index97)

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Cameron, Kim S. David A. Whetten (1988), “Models of the Organizational Life Cycle”, Readings in
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                <text>The study aims to inquire in terms of Larry E. Greiner’s Model of Organizational  Growth in the development process of structural changes in the organizational life. The  present case study explicitly will be able to reveal “how” realizing according to Greiner’s  Model of Organizational Growth. This study will help to understand to us the process of  organizational growth and the content of the subject. In addition this study specifically will  help to understand along with organizational growth which comprising according to phases of  organizational life cycle of the organizational culture and organization structure of the  strategies of Greiner’s Model of Organizational Growth.  Due to such motivating facts as the promise made by organization management beforehand to  allow me to conduct a comprehensive survey, changes in the management styles, adaptation of  the theories of modern management and the ability of ongoing continuous of the growth’s  providing in the extend of qualitative, an advanced and technological manufacturing  environment and a dynamic competitive atmosphere. Kordsa Inc. was chosen to be handled  for our analysis. The research covers prospective practicing of organizational growth and  organization history of Kordsa Inc. from 1973 to 2004 in Turkey.</text>
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on Auditing Financial Statements in the Public Sector. The Case of Albania
Greta Angjeli
Mediterranean University of Albania
Albania
gretaangjeli@umsh.edu.al
Kriton Kuci
Mediterranean University of Albania
Albania
kritonkuci@umsh.edu.al
Abstract: International Standards on Auditing have changed quite a lot over the last decade.
These standards are today not only more clarified, and more understandable, but also more
helpful and more useful by both the auditors and users of financial statements. Their wider use
has increased considerably the trust and confidence to International Federation of Accountants
(IFAC), where its’ independent boards, follow carefully latest developments and draft those
standards that contribute directly to the improvement of the audit quality, thus contributing
directly to improving the quality of the financial reporting. In all auditing standards, guidelines
and directives of practices are issued by the IAASB, regardless the fact that their orientation is
mainly for financial reporting in the private sector. There are always given considerations and
developed approaches on how to use them for public sector. International organizations,
national and local governments, and also public sector entities in all levels, today tend to use
similar standards of reporting. This tendency is seen from the modifications they are
implementing from cash basis to the cash modified bases of accounting targeting the full use of
accrual basis of accounting. Experiences in this regard vary quite a lot. The more progress in
this process is made by some international organizations, as well as governments in countries
such as Australia, New Zealand, but also France, Germany, etc. The main purpose of this paper
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appropriate procedures and tools to be applicable for the public sector as well. The second part
of the paper will deal with the specific model of practices regarding Albania and will try to point
out the specifics of this model, and will compare it to the international standards in order to give
adequate recommendations.
Keywords: International Standards on Auditing, ISAS, financial statements, public sector,
Albania.

122

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                <text>International Standards on Auditing have changed quite a lot over the last decade. These standards are today not only more clarified, and more understandable, but also more helpful and more useful by both the auditors and users of financial statements. Their wider use has increased considerably the trust and confidence to International Federation of Accountants (IFAC), where its’ independent boards, follow carefully latest developments and draft those standards that contribute directly to the improvement of the audit quality, thus contributing directly to improving the quality of the financial reporting. In all auditing standards, guidelines and directives of practices are issued by the IAASB, regardless the fact that their orientation is mainly for financial reporting in the private sector. There are always given considerations and developed approaches on how to use them for public sector. International organizations, national and local governments, and also public sector entities in all levels, today tend to use similar standards of reporting. This tendency is seen from the modifications they are implementing from cash basis to the cash modified bases of accounting targeting the full use of accrual basis of accounting. Experiences in this regard vary quite a lot. The more progress in this process is made by some international organizations, as well as governments in countries such as Australia, New Zealand, but also France, Germany, etc. The main purpose of this paper is to try to analyze the latest developments in the field of international auditing standards, to briefly present the main developments, and especially to emphasize the need for drafting appropriate procedures and tools to be applicable for the public sector as well. The second part of the paper will deal with the specific model of practices regarding Albania and will try to point out the specifics of this model, and will compare it to the international standards in order to give adequate recommendations.    Keywords: International Standards on Auditing, ISAS, financial statements, public sector, Albania.  </text>
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