187 10 3494 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/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/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/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/77662019a709439afcec0ac975422bd3.pdf 4593897de90cd85baf697caef8cf1c88 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Turkish “Spring”, European “Fall”: A Political-Economic Analysis of Turkey-European Union Relations Hatice Yazgan Çankırı Karatekin University, Çankırı, Turkey hyazgan@karatekin.edu.tr Mutlu Yılmaz Gediz University, İzmir, Turkey mutlu.yilmaz@gediz.edu.tr Current stalemate in Turkey-European Union (EU) relations stemming mainly from political issues has taken place by coincidence when both parties namely Turkey and the EU are experiencing peculiar economic circumstances. The EU, on the one hand, has been struggling to restore the effects of debt crisis and on the other hand Turkish economy has been displaying an outstanding economic performance. Turkish economic performance with repercussions in its foreign policy displayed by Turkish economic and political activism in neighboring areas has led to “axis shift” debate in some circles which refers disassociation of Turkey from the “West”. In contrast, the EU, experiencing the deepest economic crisis of ever has also a political turmoil inside and possible scenarios have been discussed for the future of the Union while huge steps are taken which led to more “deepening”. Future of the relations between Turkey and the EU is very much dependent on the future tendencies of both sides which have clues from today’s policies. Combined effect of the EU’s economic/politic deterioration, put it another way “European fall” and Turkish economic performance and foreign policy activism, “Turkish spring” have reinforced the scenarios for the future of the relations. Against this background, this paper aims to analyze the current situation and the future tendencies through the political-economic analysis of the relations. This analysis is two-folded: On the one hand, economic relations of the two-sides will be elaborated by utilizing economic data including basically the foreign trade statistics comparatively analyzed through years and economic interdependency and integration of both sides will be analyzed partly through customs union arrangements and the other common policy areas. On the other hand, political dimension of the relations will be elaborated mainly by analyzing the possible future political scenarios of the EU discussed in European circles. Main argument of this paper is that future of the relations between Turkey and the EU is dependent on the future direction of the EU which should be closely observed by Turkey and although current foreign trade statistics refer different directions other than the EU, Turkey’s economic performance could be leverage for the EU membership given the intertwined nature of political and economic aspects of Turkish accession to the EU. Keywords: Axis Shift, Debt Crisis, European Union, Turkey, Turkish Economy. 154 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1676 Title A name given to the resource Turkish “Spring”, European “Fall”: A Political-Economic Analysis of Turkey-European Union Relations Author Author YAZGAN, Hatice YILMAZ, Mutlu Abstract A summary of the resource. Current stalemate in Turkey-European Union (EU) relations stemming mainly from political issues has taken place by coincidence when both parties namely Turkey and the EU are experiencing peculiar economic circumstances. The EU, on the one hand, has been struggling to restore the effects of debt crisis and on the other hand Turkish economy has been displaying an outstanding economic performance. Turkish economic performance with repercussions in its foreign policy displayed by Turkish economic and political activism in neighboring areas has led to “axis shift” debate in some circles which refers disassociation of Turkey from the “West”. In contrast, the EU, experiencing the deepest economic crisis of ever has also a political turmoil inside and possible scenarios have been discussed for the future of the Union while huge steps are taken which led to more “deepening”. Future of the relations between Turkey and the EU is very much dependent on the future tendencies of both sides which have clues from today’s policies. Combined effect of the EU’s economic/politic deterioration, put it another way “European fall” and Turkish economic performance and foreign policy activism, “Turkish spring” have reinforced the scenarios for the future of the relations. Against this background, this paper aims to analyze the current situation and the future tendencies through the political-economic analysis of the relations. This analysis is two-folded: On the one hand, economic relations of the two-sides will be elaborated by utilizing economic data including basically the foreign trade statistics comparatively analyzed through years and economic interdependency and integration of both sides will be analyzed partly through customs union arrangements and the other common policy areas. On the other hand, political dimension of the relations will be elaborated mainly by analyzing the possible future political scenarios of the EU discussed in European circles. Main argument of this paper is that future of the relations between Turkey and the EU is dependent on the future direction of the EU which should be closely observed by Turkey and although current foreign trade statistics refer different directions other than the EU, Turkey’s economic performance could be leverage for the EU membership given the intertwined nature of political and economic aspects of Turkish accession to the EU. Keywords: Axis Shift, Debt Crisis, European Union, Turkey, Turkish Economy. 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/b88b68f497e347ab26e1104b64d53a66.pdf 820c4c0630fad62a2c7dcb7e16798c85 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Credit Rating Perception Ramazan Yanık Atatürk University, Erzurum, Turkey ryanik@atauni.edu.tr Murat Serçemeli Atatürk University, Erzurum, Turkey msercemeli@atauni.edu.tr Reşat Karcıoğlu Atatürk University, Erzurum, Turkey rkarci@atauni.edu.tr Severe Tremors existing in Country economies caused by global crisis in recent years have brought reactions to the notes determined before crisis period with them for the countries affected considerably from the crises by Credit Rating Agencies. For this reason, harsh criticisms relating that credit rating agencies were influenced from political pressures were expressed. The perception of academicians about this subject is the subject of the study. In the study, the fact that sharp criticisms against rating agencies should be evaluated with the dimension perceived by academics is supported by a study. Keywords: Credit Rating, Crisis, Academics Perceptions. 239 � https://omeka.ibu.edu.ba/files/original/93a77755f72ed5b6742bf7403f05c874.docx 49d0f04aee74c85ac143fd20289afed0 https://omeka.ibu.edu.ba/files/original/11c74011e9414599a7f3ac3c427f58c5.pdf cda8cb54753c33b146d5fa1de4275d79 PDF Text Text International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Credit Rating Perception Ramazan Yanik Ataturk University, Erzurum, Turkey ryanik@atauni.edu.tr Murat Sercemeli Ataturk University, Erzurum, Turkey msercemeli@atauni.edu.tr Resat Karcioglu Ataturk University, Erzurum, Turkey rkarci@atauni.edu.tr Abstract Severe Tremors existing in Country economies caused by global crisis in recent years have brought reactions to the notes determined before crisis period with them for the countries affected considerably from the crises by Credit Rating Agencies. For this reason, harsh criticisms relating that credit rating agencies were influenced from political pressures were expressed. The perception of academicians about this subject is the subject of the study. In the study, the fact that sharp criticisms against rating agencies should be evaluated with the dimension perceived by academics is supported by a study. Keywords: Credit rating, crisis, academics perceptions Introduction As a result of improvement of the relationships between those who demand load and those who provide funds in ABD in 19th century, rating got wider, and in the world today, it has been used by mainly the countries as well as a number of organizations. Credit Graded Organizations are of important place in the realisation of element of investment, detection and arrangements ın the financial markets. In recent years, it becomes a discussion subject about the wideness of global crisis. With the aim of protecting investors on public benefiters of organizations and countries: a) Borrowing tools they exported (shore and stocks) and they’re loads’ main capital and the risk of their gains and interest refunds,b) The risks that will be originated from them own administration and financial structures,c) Measurement of the risks they designed for specially their financial structure, and the operation of their numbering or determination, and these have been called as “Credit Graded”.As follows, some of the Graded organizations and types of Graded have been shown. Fitch Graded Today, the organizations publishing financial statistics developed a mark scale from AAAA to Din the world this organizations has provided knowledge to the more than so countries, and have been pursuing the data the investor’s demanded. 1 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Standard & Poor’s Graded Today, this organizations has 23 branches offices in all over the world, it produces solutions for those, which want to decide true investments. Mood’s Graded John Moody established it in 1300. It published Moody’s Manuel. A number of founds, stocks, treasure, and papers for private organizations offer their contents in it. It graded from AAA to C scale. Findings Table 1 Descriptive Statistics Academic Tittle Ass. Prof. Dr. Assoc. Prof. Dr. Prof. Dr. Academic Field Accounting/ finance Economics N 29 5 6 % 72,5 12,5 15,0 15 25 37,5 62,5 Table 2 The Field The lecturer tookhis /her academic Title The criteria as to perception The criteria of reality of country marks The criteria of reality of country mark for Turkey After 2008, the criteria of reality country mark for Turkey Independence criteria for country mark Independence criteria of country mark for Turkey After 2008, for Turkey independence criteria of country mark The criteria as to perception The criteria of country marks to reflect the reality The criteria of country marks to reflect reality for Turkey After 2008, the criteria of country marks to reflect reality for Turkey Independence criteria for country marks Independence criteria for country mark For Turkey After 2008, independence criteria of country mark Accounting / Finance Mean Std.Dev . 2,53 1,25 2,20 0,94 2,46 0,99 3,06 2,73 2,73 1,10 1,22 1,10 Economics Mean Std.Dev. 2,60 2,48 2,40 1,22 1,23 1,22 2,56 2,40 2,32 1,23 1,54 1,14 Ass.Prof.Dr. Mean Std.Dev. Academic Title Asc.Prof.Dr. Mean Std.Dev. Prof.Dr. Mean Std.Dev. 2,48 1,21 2,60 1,14 3,00 1,41 2,34 1,11 2,20 1,10 2,66 1,37 2,41 1,05 2,20 1,30 2,66 1,51 2,65 1,23 2,60 1,14 3,33 1,03 2,44 1,27 2,60 1,14 2,83 0,75 2,48 1,21 2,20 1,30 2,66 0,52 2 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Conclusion and Discussion In the result of responding of the surveys carried out by the lecturers with doctorate working in the department of accounting and finance at Ataturk University; the determination of Country Marks by credit Graded Organizations isn’t perceived as independently and really. The determination of country marks about Turkey after 2008 by Credit Graded Organizations isn’t perceived as independent and really. As regard academic tittles and academic fields; there is no distinction as regards evaluation of independence and reflection of reality. References Akbulak .Y. (2012), Kredi derecelendirmesi veya rating: kavram ve ölçütler, Mali Çözüm Dergisi http:/www.tesam.org.tr/download/krediderecelendirme pdf http:/ www.economitrend.com/kredi-derecelendirme-kurumları and notes 3 � 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. 1594 Title A name given to the resource Credit Rating Perception Author Author YANIK, Ramazan SERCEMELI, Murat KARCIOGLU, Resat Abstract A summary of the resource. Severe Tremors existing in Country economies caused by global crisis in recent years have brought reactions to the notes determined before crisis period with them for the countries affected considerably from the crises by Credit Rating Agencies. For this reason, harsh criticisms relating that credit rating agencies were influenced from political pressures were expressed. The perception of academicians about this subject is the subject of the study. In the study, the fact that sharp criticisms against rating agencies should be evaluated with the dimension perceived by academics is supported by a study. Keywords: Credit Rating, Crisis, Academics Perceptions. 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/86e3bd074ef2e48e1c46add14d6598f8.pdf a966850f7d0f5e828fef563b6e24bdce PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo How and Why Corporations Evaluate Sponsored “Sports for Peace” Projects Andrew Webb Faculty of Business Administration, Laval University, Quebec, Canada andrew.webb.1@ulaval.ca André Richelieu Faculty of Business Administration, Laval University, Quebec, Canada andre.richelieu@fsa.ulaval.ca Since the United Nations named 2005 the international year of Sports and Physical education, the field of Sports for Peace research has been attracting ever increasing academic interest. Yet, one of the nd recommendations that resulted from the 2 International Forum on Sport for Peace and Development, that was held at the United Nations office in th th Geneva on 10 and 11 of May 2011, was a call for the strengthening of evaluation tools on the impact of sport and for interdisciplinary research to develop scientific evidence and good practices. However, considering the rich and complex nature of both sports and peace, will first need to identify and then focus on the subtle nuances of how sports may contribute to peace. And since most sports for peace agencies, like the Open Fun Football School that has been operating in Bosnia-Herzegovina since 1998, receive funding from large corporations such as Statoil, Socar and Unicredit, examining the sponsor/sports for peace agency relationship may be a promising avenue for providing more insight on the sports for peace construct. A literature review, that covers four concepts related to how and why corporations evaluate sponsored sports for peace projects, was conducted as a pertinent first step to help identify key ideas that may impact future research. Based on the reviewed literature, and on key peacemaking theory, a conceptual model which crystalizes our understanding of how sports for peace agency relationships may influence peace building was constructed. This model demonstrates that the evaluating of outcomes and impacts of sports for peace projects will be relative and will not only depend on which relationship we study, but also on which point of view we choose to examine the relationship. It also causes us to reflect that these points of view may be influenced by broad reaching discourse on the importance of Corporate Social Responsibility (CSR) and on the potential of sports for peace. Finally, we recommend that more research is needed on how and why each stakeholder monitors and 38 �International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo evaluates the outcomes and impacts of their particular sports for peace relationships, and that focusing specifically on how and why corporations evaluated their sponsored sports for peace projects on the ground may be a promising avenue of research to contribute to the UN’s call for more insight into the sports for peace and development construct. Keywords: Peace, Sport, Sports for Peace, Corporate Social Responsibility. 39 � 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. 1482 Title A name given to the resource How and Why Corporations Evaluate Sponsored “Sports for Peace” Projects Author Author WEBB, Andrew RICHELIEU, André Abstract A summary of the resource. Since the United Nations named 2005 the international year of Sports and Physical education, the field of Sports for Peace research has been attracting ever increasing academic interest. Yet, one of the recommendations that resulted from the 2nd International Forum on Sport for Peace and Development, that was held at the United Nations office in Geneva on 10th and 11th of May 2011, was a call for the strengthening of evaluation tools on the impact of sport and for interdisciplinary research to develop scientific evidence and good practices. However, considering the rich and complex nature of both sports and peace, will first need to identify and then focus on the subtle nuances of how sports may contribute to peace. And since most sports for peace agencies, like the Open Fun Football School that has been operating in Bosnia-Herzegovina since 1998, receive funding from large corporations such as Statoil, Socar and Unicredit, examining the sponsor/sports for peace agency relationship may be a promising avenue for providing more insight on the sports for peace construct. A literature review, that covers four concepts related to how and why corporations evaluate sponsored sports for peace projects, was conducted as a pertinent first step to help identify key ideas that may impact future research. Based on the reviewed literature, and on key peacemaking theory, a conceptual model which crystalizes our understanding of how sports for peace agency relationships may influence peace building was constructed. This model demonstrates that the evaluating of outcomes and impacts of sports for peace projects will be relative and will not only depend on which relationship we study, but also on which point of view we choose to examine the relationship. It also causes us to reflect that these points of view may be influenced by broad reaching discourse on the importance of Corporate Social Responsibility (CSR) and on the potential of sports for peace. Finally, we recommend that more research is needed on how and why each stakeholder monitors and evaluates the outcomes and impacts of their particular sports for peace relationships, and that focusing specifically on how and why corporations evaluated their sponsored sports for peace projects on the ground may be a promising avenue of research to contribute to the UN’s call for more insight into the sports for peace and development construct. Keywords: Peace, Sport, Sports for Peace, Corporate Social Responsibility. 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/a32002b90db66c1468500fb55026ffa5.pdf 744ccfd260a914ced5f8edcd35072f33 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Significant Predictors of Employees’ Motivation and Employees’ Job Satisfaction Ljiljan Veselinovid School of Economics and Business in Sarajevo, Sarajevo, Bosnia and Herzegovina ljiljan.veselinovic@efsa.unsa.ba Zijada Rahimid School of Economics and Business in Sarajevo, Sarajevo, Bosnia and Herzegovina zijada.rahimid@efsa.unsa.ba As Henry Ford noted in his autobiography “business *…+ is not a machine. It is a collection of people who are brought together to do work.” In existing literature it is evident that soft approach of human resources is predominant since researches are more focusing on workers’ satisfaction of the job and different aspects of job satisfactions in various businesses’ environment rather than treating workers the same way as other resources are treated (hard approach). However, job satisfaction is a multifaceted construct. The most conventional aspects of satisfaction are: satisfaction with pay, promotion opportunities, co-workers, supervision, and the work itself. Some researches examine model where passion and organizational commitment are important predictor of job satisfaction. The purpose of this research is to identify factor structures associated with Minnesota Satisfaction Questionnaire (MSQ), Organizational Commitment Questionnaire (OCQ) and Worker Motivation Questionnaire (WMQ) and to develop regression model that will be able to predict level of motivation (measured in hours) and workers satisfaction on the sample from Bosnia and Herzegovina. An online questionnaire was distributed to individuals by e-mail (Google Survey Tool). A total of 63 surveys were obtained and analysed. Data screening, assumption testing and sampling adequacy was done according to Field (2005). All relevant tests (such as KMO) provide sufficient information to confirm that factor analysis is the appropriate technique for the sample. First regression model shows that passion affect motivation level (measured in hours) and it accounts for 47% in the variance of the hours 189 �International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo people are motivated. However, other two independent variables (extrinsic and intrinsic motivation instruments) do not improve significantly model. Another model emerged from the collected data. Organizational commitment (both continuance and affective) seems to be a good predictor of extrinsic satisfaction of the workers. Implication of this is: if managers want to improve workers’ satisfaction of the working environment, they should arouse workers emotions toward organization (affective commitment) and should increase costs of leaving the organization (continuance commitment). Further researches should be focused on discovering factors that could predict motivation level in Bosnian-Herzegovinian environment. As it is already confirmed (in the literature as well as by this research), salary is not an important predictor of worker motivation and satisfaction. While passion seems to be the most important predictor of motivation, it is questionable what facets of passion are and how to measure them properly. Keywords: Job Satisfaction, Organization Commitment, Employees’ Motivation, Regression Model, Bosnia And Herzegovina. 190 � https://omeka.ibu.edu.ba/files/original/ea5fa93cce16edbe7225b2a752004c01.docx f7c333d7d7d11b6446ba0471cb454062 https://omeka.ibu.edu.ba/files/original/24dd4c0055e58a3b46b9bfc3c3467ca2.pdf ae10051aa71d2093950ece498ba7dea9 PDF Text Text International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Significant Predictors of Employees’ Motivation and Employees’ Job Satisfaction Ljiljan Veselinovic School of Economics and Business in Sarajevo, Sarajevo, Bosnia and Herzegovina ljiljan.veselinovic@efsa.unsa.ba Zijada Rahimic School of Economics and Business in Sarajevo, Sarajevo, Bosnia and Herzegovina zijada.rahimic@efsa.unsa.ba Abstract As Henry Ford noted in his autobiography “business […] is not a machine. It is a collection of people who are brought together to do work.” In existing literature it is evident that soft approach of human resources is predominant since researches are more focusing on workers’ satisfaction of the job and different aspects of job satisfactions in various businesses’ environment rather than treating workers the same way as other resources are treated (hard approach). However, job satisfaction is a multi-faceted construct. The most conventional aspects of satisfaction are: satisfaction with pay, promotion opportunities, coworkers, supervision, and the work itself. Some researches examine model where passion and organizational commitment are important predictor of job satisfaction. The purpose of this research is to identify factor structures associated with Minnesota Satisfaction Questionnaire, Organizational Commitment Questionnaire and Worker Motivation Questionnaire and to develop regression model that will be able to predict level of motivation (measured in hours) and workers satisfaction on the sample from Bosnia and Herzegovina. An online questionnaire was distributed to individuals by e-mail (Google Survey Tool). A total of 63 surveys were obtained and analyzed. Data screening, assumption testing and sampling adequacy was done according to Field (2005). All relevant tests (such as KMO) provide sufficient information to confirm that factor analysis is the appropriate technique for the sample. First regression model shows that passion affect motivation level (measured in hours) and it accounts for 47% in the variance of the hours people are motivated. However, other two independent variables (extrinsic and intrinsic motivation instruments) do not improve significantly model. Another model emerged from the collected data. Organizational commitment (both continuance and affective) seems to be a good predictor of extrinsic satisfaction of the workers. Implication of this is: if managers want to improve workers’ satisfaction of the working environment, they should arouse workers emotions toward organization (affective commitment) and should increase costs of leaving the organization (continuance commitment). Further researches should be focused on discovering factors that could predict motivation level in Bosnian-Herzegovinian environment. As it is already confirmed (in the literature as well as by this research), salary is not an important predictor of worker motivation and satisfaction. While passion seems to be the most important predictor of motivation, it is questionable what facets of passion are and how to measure them properly. Keywords: job satisfaction,organization commitment, employees’ motivation, regression model, Bosnia and Herzegovina 1 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Introduction The purpose of this research is to identify factor structures associated with Minnesota Satisfaction Questionnaire (MSQ), Organizational Commitment Questionnaire (OCQ) and Worker Motivation Questionnaire (WMQ) and to develop regression model that will be able to predict level of motivation (measured in hours) and workers satisfaction on the sample from Bosnia and Herzegovina. Literature review is provided in the first section and subsequently detail explanation of methodology, data structure and results. In the last section of this paper conclusion, limitations and further research suggestion are given. This paper aims to contribute to better understanding of different facets of job satisfaction, organizational commitment and worker motivation. This paper also examines relationship between these different constructs. From practical perspective, different organizational climate influences productivity, innovation and employee satisfaction (Rahimić, 2013). Therefore, studying previously mentioned constructs are even more required in order to define organizational guiding principles for local managers. Literature Review Henry Ford noted in his autobiography that “business […] is not a machine. It is a collection of people who are brought together to do work.” (Ford 2008, p.65). In Human Resource Management theory, there are two approaches to managing people (Rahimić 2010, p.20): (1) soft approach and (2) hard approach. Main difference between these two approaches is the way workers are treated, i.e. the same as other resources (hard approach) or workers are the most important part of the business (soft approach). However, it seems that soft approach is predominant in existing literature since researches are more focusing on workers’ satisfaction of the job and different aspects of job satisfactions in various businesses’ environment (Ali Shaikh, Buttho and Maitlo 2012; Westover 2012; Sharma and Bajpai 2011; Ferguson and Cheek 2011; Rogelberg, Allen, Shanock, Scott, Shufflerwang 2010; Wang, Tiksin, Chiang, Huang 2010). Job satisfaction is a multi-faceted construct (Rogelberg et al. 2010, p.150). The most conventional aspects of satisfaction are: satisfaction with pay, promotion opportunities, coworkers, supervision, and the work itself (Rogelberg et al. 2010, p.150). In the recent research by Amabile and Kramer (2010)progress was identified as the most important factors of the employees’ workdays, i.e. making headway in doing jobs was bringing significant satisfaction to the employees and motivates them to work even harder. According to this research collaboration, instrumental support, interpersonal support and having important work are other aspects of the workplace that motivates people to work harder and to feel satisfied. Job satisfaction is defined as “…the state in which employees feel the situation of pleasure from his or her job or it is the positive and emotional state of the employee as a result of the appraisal of his or her job and performance” (Ali Shaikh et al. 2012, p.322). Different concepts that are used in existing literature, such as workplace learning, organizational commitment, and workplace performance are related to the job satisfaction. Jang et al. (2010) discuss relationship between these constructs: workplace learning improves workers’ skills and abilities and this in turn enhances job satisfaction and job commitment; job satisfaction improves organizational commitment; while organizational commitment can improve workplace performances. All those constructs lead to higher workers’ 2 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo productivity. Research conducted by Malhotra et al (2004) indicates that organizational commitment and job satisfaction influence service quality of customer-contact employees in backing call centers. Job satisfaction is “… one of the most commonly researched topics across both management and psychological disciplines with several hundred refereed, published articles in the last decade alone.” (Ferguson and Cheek 2011, p.222). Job satisfaction as a concept could be ignored neither from theoretical perspective nor from practical. From theoretical perspective, there are many different facets of job satisfaction that should be analyzed, while from the practical perspective people spend more time at the workplace than at any other so understanding these facets will help manager in better managing people. Five job facets (satisfaction with pay, promotion opportunities, coworkers, supervision, and the work itself) usually “… account for a substantial amount of the variance in overall job satisfaction.” (Rogelberg et al. 2010, p.150). However, Westover et al. (2010) examine model where passion and organizational commitment are important predictor of job satisfaction. Many others models are developed to predict job satisfaction as well. However, specific working environments and different cultural values require testing these models in order to prove its general purpose. Research Design and Methods The purpose of this research is to identify factor structures associated with Minnesota Satisfaction Questionnaire (MSQ), Organizational Commitment Questionnaire (OCQ) and Worker Motivation Questionnaire (WMQ) and to develop regression model that will be able to predict level of motivation (measured in hours) and workers satisfaction on the sample from Bosnia and Herzegovina. Data was collected by questionnaire based on existing literature. Questionnaire is consisted of following five sections: (1) General information about respondents (age, education, gender, their general satisfaction level). (2) MSQ developed by Weis, England, Dawis and Lofquist (20 questions) (3) OCQ developed by Modwday, Porter and Steers (15 questions) (4) Worker motivation and satisfaction on one particular day. Respondent were asked to choose one particular day, to write what happened on that day, and then to estimate different aspects of job satisfaction and motivation instruments that occurred on that particular day. (5) Average salary (this was the last question showed at separate page with clear information that they are not oblige to answer it; however 43 respondents out of 63 answer to this question as well) MSQ was developed by Weiss, Daswis, England and Lofquist (Wang et al., 2010) and is based on five-point Likert scale. It comes in 100-item long form and a 20-item short form. In general, MSQ is covering almost 20 aspects of job satisfaction, such as “… activity, independence, variety, social status, supervision and moral values.” (Wang et al. 2010, pp.151). Organizational commitment questionnaire (OCQ) was used since it affects job satisfaction the most, according to researches of Westover et al. (2010). Again, five-point Likert scale was used. 3 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo In order to predict job satisfaction and worker motivation, respondents were asked to think of one particular day. Although, this question was not indented to be used in data analysis it is important to collect other data: respondents would be focused on that particular day, and their answers would reflect their reality since they would be forced to think of that day. Respondents were asked to estimate their motivation level, passion level and tasks completed that particular day in percentage (from 0 to 100). Many other facets of workplace that affects job satisfaction and worker motivation were measured on five-point Likert scale. All statistical procedure will be done according to suggestion of Field (2005) and Hair et al. (2010). Variables that are collected from the questionnaire are shown in Table 1. Table 1: Variables defined in the questionnaire Variable AGE GENDER WORKING_HOURS_DAY WORKING_DAYS_PER_WEEK DO_YOU_LIKE_YOUR_WORK SATISFACTION_LEVEL Description and measure Number of years Male or female Working hours during the week Number of working days per week Yes or No General satisfaction level of current work (Ten-point Likert scale) RESOURCES_AVAILABLE Are all required resources available to you? (Tenpoint Likert scale) MSQ_Q1, MSQ_Q2, […], Minnesota Satisfaction Questionnaire [20 questions] MSQ_Q20 (Five-point Likert scale) OCQ_Q1, OCQ_Q2, […], Organizational Commitment Questionnaire [15 OCQ_Q15 questions] (Five-point Likert scale) TASK_DESCRIPTION Description of one particular day [text/ memo] RM_MOTIVATION_LEVEL Estimation of general motivation level at that particular day (in hours) PASSION How passionate they were in doing that job at that particular day (as percentage) TASK_COMPLETED How much of the work was done at that particular day? (as percentage) RM_Q1, RM_Q2, […], RM_Q8 Question regarding causes of worker motivation that occurred at that particular date [8 questions] (Fivepoint Liker scale) SALARY Their monthly income (average salary) *Note: Description of MSQ_Q1, MSQ_Q2, OCQ_Q1 etc. are provided in exploratory factor analysis’ section Basic descriptive statistics and correlation matrices were used to analyze data. Exploratory factor analyses were used to identify factor structure among question from MSQ, OCQ and WMQ. This method will be employed to find common factors from the three sections, so average scores of the factors will be used. In order to predict job satisfaction and worker motivation, multiple regressions will be used. Data Collection An online questionnaire was distributed to individuals by e-mail (Google Survey Tool). A total of 63 surveys were obtained and analyzed out of 312 that were distributed, which represents response rate of 20%. Female represents 57.1% of the sample, while male 42.9%. All respondents aged between 20 and 40 years. 4 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Salary and text description of one particular day were not required to fill. However, total of 46 respondents provided information regarding their salaries, and almost everyone provided textual description of one particular day. Descriptive statistics regarding age, salary and average working hours are shown in table 2. Table 2: Descriptive statistics – age, salary and average working hours per day N Minimum Maximum Mean Std. Deviation Age 63 20 40 28.56 4.450 Average salary (BAM) 46 200 4000 1397.55 773.325 Average working 63 5 18 8.74 1.962 hours per day Seventeen surveys had missing values in one variable (salary) since it was not obligate to answer. This lack of data certainly limits the results of regression analysis. However, it did not affect exploratory factor analysis for MSQ, OCQ and MWQ since all other questions were obligate to answer via web online survey. Data for salary that was collected does not predict motivation level and is accounted for 6.9% of the total variance in the motivation level (when salary is independent variable and motivation level is dependent variable), so it was not used. Variable RM_MOTIVATION_LEVEL had 4 missing values because question was misunderstood by respondents (instead of writing number of hours, respondents wrote day of the week). The problem also appeared in expressing the motivation level as percentage since some respondents use scale from 0 to 1, while other from 0 to 100 (although 0 to 100 was specified). All those issues were corrected. There were four outliers detected in the research (case number 8, 43, 56 and 61). Rules for elimination of case was based on standardized residual and if standardized residual is less than -2 or greater than 2 cases were eliminated (number of such outliers was at acceptable level and was less than 7%). Power of regression model is estimated to be 100% (R2 is 0.725; number of predictors 3; sample size 63 and probability level of 0.05). Data Analysis Before running exploratory factor analysis, data screening, assumption testing and sampling adequacy was checked. Preliminary analysis suggested by Field (2005) was followed. All 20 variables from MSQ correlate fairly well except variables MSQ_Q9 and MSQ_Q1. One-tailed significance of Pearson correlation coefficient between variable MSQ_Q5, MSQ_Q8, MSQ_Q18 and all other pairs of variable were not significant. Therefore, these five variables were excluded from the analysis. Variables OCQ_Q4, OCQ_7 and OCQ_13 in OCQ did not have one-tailed significance of Pearson correlation coefficient below 0.05, while variable OCQ_Q3 did not correlate to any other. All variables in MWQ correlate fairly well and one-tailed significance of Pearson correlation coefficient were below 0.05. After elimination of five variables from MSQ, the determinant was greater than the value of 0.0001, so multicollinearity is not a problem of these data anymore. The values of 5 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo determinants above 0.0001 have been calculated for MWQ as well as for the OCQ after reduction of variables. Other preliminary analysis includes KMO statistics, Bartlett’s test of sphericity and antiimage matrices analysis. KMO value for MSQ was 0.867, so exploratory factor analysis is appropriate technique for these data. All diagonal elements of anti-image matrices had KMO values greater than 0.5. Bartlett’s test is highly significant (p<0.001). KMO values for OCQ and MWQ were also higher than minimum required. Table 3 shows summaries of the KMO statistics and Bartlett’s test of sphericity for the MSQ, OCQ and MWQ data. Table 3: KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy. Bartlett's Approx. Chi-Square Test of Df Sphericity Sig. MSQ .867 OCQ .860 WMQ .752 531.952 105 .000 486.835 55 .000 355.747 28 .000 Most of the communalities exceed 0.7, while average communality for the MSQ is 0.66. Residuals are computed between observed and reproduced correlations. There are 53 (50.0%) nonredundant residuals with absolute values greater than 0.05. Since this value is not higher than 50%, so no grounds for concern. The number of extracted factors in MSQ was three (Table 4). Cronbach’s  for each subscale of MSQ is around acceptable level, which indicates good reliability. Those three factors accounted for 65.19% of explained variance. First factor is concerned with extrinsic satisfaction. Extrinsic satisfaction refers to the situations when employees consider only the conditions of work (coworkers, pay etc), ie. Satisfaction that comes from outside an individual (for example praise received for doing good job). Factors 2 and 3 are concerned with different aspects of intrinsic satisfaction which comes from inside an individual (employees consider the task that make up the job, job type etc.). Factor 2 is concerned with relationship between one particular employee and others, while factor 3 is more concerned with giving employee certain level of freedom. 6 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Table 4: Rotated Component Matrix(a. Rotation converged in 6 iterations) for MSQ Extrinsic satisfactio n (1) [19. praise I get for doing a good job] [20. feeling of accomplishment I get from job] [12. the way company policies are put into practice] [13. my pay and the amount of work I do] [6. the competence of my supervisor in making decisions] [17. working conditions] [14. the chances for advancement on this job] [10. the chance to tell other people what to do] [8. my job provides for steady employment] [4. the chance to be somebody in community] [3. the chance to do different things from time to time] [11. do something that makes use of my abilities] [16. try my own methods of doing the job] [15. freedom to use my own judgment] [2. the chance to work alone] Share of variance explained (%) Cronbach's Alpha Cronbach's Alpha Based on Standardized Items No of Items Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization. Component Intrinsic satisfaction: relationship (2) Intrinsic satisfaction: level of freedom (3) .893 .827 .810 .716 .651 .646 .574 .763 .689 .660 .608 .600 28.329 .894 .894 7 .859 .833 .635 65.194 .846 .844 3 47.536 .818 .820 5 While in Taiwan and BH same, elements of factor 1 (extrinsic satisfaction) are the same and more important than factor 2 (intrinsic satisfaction). In the US sample, intrinsic satisfaction was more important than extrinsic satisfaction. Comparison between US, Taiwan and BH sample is shown in Table 5. Table 5: Comparison of factor structures of US, Taiwan and BH sample Sample BH Taiwan US Factor 1 19, 20, 12, 13, 6, 17, 14 12, 13, 6,17, 5, 20 1, 2,3, 4, 7, 8, 9, 10, 11,15, 16,20 Factor 2 10,8,4, 3,11 2,11, 10, 1, 16, 15 5, 6,12, 13, 14,19 Factor 3 16, 15, 2 4, 3,14 17, 18 Factor 4 Factor 5 19, 18 7, 8, 9 Explanation: Factor 1 in BH sample is represented with red color, factor two with blue color and factor 3 with orange color.Variables identified in the Taiwan and US researched are showed in the second and third row, while colors of the factors from the BH sampled remained across the table. As it can be seen, most of the elements that belongs to factor 1 in BH sample, belongs to factor 1 in Taiwan sample, but to factor 2 in US sample. The numbers of extracted factors in OCQ questionnaire is two (Table 6). Wang et al. (2010) borrowed typology from Meyer and Allen (1997), so the same typology was used here. Therefore, factor 1 is concerned with continuance commitment (employees are aware of the costs associated with leaving the organization). Factor 2 explains affective 7 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo commitment (emotions and attitudes towards organization). Cronbach’s  for each subscale of OCQ is around acceptable level, which indicates good reliability. Table 6: Rotated Component Matrix(Rotation converged in 3 iterations) for OCQ [11.not much gained by sticking with this org (R)] [9.little change cause me to leave (R)] [15.mistake on my part working for this org (R)] [10.glad choosing this organization to work for.] [12.difficult to agree with the policies relating to employees (R)] [8.inspire the very best in me in way of job performance] [14.best of all possible org to work] [1.putting great deal of effort to help this organization] [2.great organization to work for] [6.proud to tell that I am part of this organization] [5.my and the organization’s values are similar] Share of variance explained (%) Cronbach's Alpha Component Continuance Affective commitment (1) commitment (2) .902 .884 .757 -.692 .641 -.603 .775 .769 36.675 .770 Cronbach's Alpha Based on Standardized Items .772 No of Items 6 Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization. .745 .745 .670 69.116 .741 .743 5 MWQ revealed two kinds of instruments that happened at one particular day workers selected (Table 7): intrinsic motivation instruments (factor 1) and extrinsic motivation instruments (factor 2). Cronbach’s  for each subscale of MWQ is around acceptable level, which indicates good reliability (see appendices) 8 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Table 7: Rotated Component Matrix (Rotation converged in 3 iterations) for MWQ Component Intrinsic Extrinsic motivation motivation instruments (1) instruments (2) .920 [3. The goals were clear and I know what I was supposed to do] [1. That particular day I had a feeling I was .865 making progress, ie. I was busy all day] [2. I was excited about work that day. I believed .835 I could finish the work that was required.] [4. Deadlines were clearly defined and I had .834 enough time to finish my work] [7. That day I made an excellent collaboration with our colleagues, who helped me (and often do) to overcome obstacles] [8. My colleagues were very accessible to, friendly and helpful] [5. I got recognition for my work doing that particular day] [6. I received a monetary incentives on that day] Share of variance explained (%) 39.129 Cronbach's Alpha .908 Cronbach's Alpha Based on Standardized Items .912 No of Items 4 Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization. .858 .815 .810 .725 74.114 .837 .843 4 Initial regression model (Figure 1) was that motivation level (measured in hours at one particular day) will depend on passion and many different instruments. WMQ factor analysis revealed that there are two groups of motivation instruments: intrinsic and extrinsic. So, following regression model was specified. Figure 1: Regression model 1 Independent variable 1 Passion (PASSION) Independent variable 2 Intrinsic motivation instruments (WMQ_FACTOR1) Dependent variable Motivation level (RM_MOTIVATION_LEVEL) Independent variable 3 Extrinsic motivation instruments (WMQ_FACTOR2) However, only passion is significant predictors of motivation level, as it was already suggested by Westover et al. (2010). Passion alone could explain 47% of the variance in the motivation level. Other two independent variables (intrinsic and extrinsic motivation instruments) do not improve model considerably (change of R2 is 0.01 and 0.02 when WMQ_FACTOR1 and WMQ_FACTOR2 are introduced, respectively). Assumption of independent errors is tenable (Durbin-Watson statistic is close to 2). Multicollinearity is no 9 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo problem, which can be seen from correlation matrix as well (no Pearson coefficient is above 0.9). However, assumption of homoscedasticity is not met. VIF statistics also shows that there is no multicollinearity, however tolerance statistics is below 0.1 which indicates a serious problem. Therefore, this model will not be analyzed further. Table 8: Model Summaryd Mo del 1 R .6 90 R Square Adjusted R Square Std. Error of the Estimate Change Statistics R Square Change F Change df1 df 2 DurbinWatson Sig. F Change .477 .468 1.995 .477 51.940 1 57 .000 .480 .461 2.007 .003 .344 1 56 .560 .481 .452 2.024 .001 .073 1 55 .788 a 2 .6 93 b 3 .6 93 2.110 c a. Predictors: (Constant), PASSION; b. Predictors: (Constant), PASSION, RM_FACTOR1; c. Predictors: (Constant), PASSION, RM_FACTOR1, RM_FACTOR2; d. Dependent Variable: RM_MOTIVATION_LEVEL After collected data has been study in more details, following (new) model was established: Workers’ satisfaction of the working environment could be predicted if we increase intrinsic satisfaction, workers emotions toward organization (affective commitment) and costs of leaving the organization (continuance commitment). Figure 2: Regression model specifications Independent variable 1 Intrinsic satisfaction (MSQ_FACTOR 2) Independent variable 2 Affective commitment (OCQ_FACTOR 2) Dependent variable Extrinsic satisfaction (MSQ_FACTOR 1) Independent variable 3 Continuance commitment (OCQ_FACTOR 1) This model was specified in order to predict level of extrinsic satisfaction of the job (i.e. satisfaction when workers consider only the conditions of work). Extrinsic satisfaction is an average value of the variables that belongs to MSQ Factor 1 (19, 20, 12, 13, 6, 17 and 14). Independent variables are: intrinsic satisfaction, affective commitment and continuance commitment. Intrinsic satisfaction means that workers consider only the type of work they do or the tasks that make up the job (measured by average value of the variables that belongs to MCQ Factor 2 – variables 10, 8, 4, 3, 11). Affective commitment represents attitudes that employees show towards organization (measured by average value of the variables that belongs to OCQ Factor 2 – variables 14, 1, 2, 6, 5). Continuance commitment explains employees’ awareness of the costs associated with leaving the 10 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo organization (measured by average value of the variables that belongs to OCQ Factor 2 – variables 1, 9, 15, 10, 12, 8). All assumptions are met (variable types are quantitative; non-zero variance; no perfect multicollinearity; homoscedasticity; Durbin-Watson test of independent errors). Table 7: Model Summary Mo R del R Adjusted Std. Error Squa R Square of the R F df Estimate Square Chan 1 Change ge re Change Statistics Durbindf2 Sig. Watson F Cha nge 1 .59 8 2 .79 8 3 .357 .347 .73370 .357 a 1 61 .000 1 60 .000 1 59 .000 7 .637 .625 .55590 .280 b .85 33.88 46.26 0 .725 .712 .48752 .088 19.01 2.096 c 2 2 a. Predictors: (Constant), MSQ_FACTOR2; b. Predictors: (Constant), MSQ_FACTOR2, OCQ_FACTOR2; c. Predictors: (Constant), MSQ_FACTOR2, OCQ_FACTOR2, OCQ_FACTOR1; d. Dependent Variable: MSQ_FACTOR1 Intrinsic satisfaction accounts for 35.7% of the variance in extrinsic satisfaction. Affective commitment and intrinsic satisfaction account for 63.7% of the variance in extrinsic satisfaction. Finally, continuance commitment, affective commitment and intrinsic satisfaction account for 72.5% of the variance in extrinsic satisfaction. Adjuster R2 does not change radically so if the sample was derived from the population from which the sample was taken, independent variables would account for almost the same percentage of variance in extrinsic satisfaction. Conclusions, Limitations and Further Research Suggestion Minnesota Satisfaction Questionnaire analyses different aspects of the job satisfaction. However, two factors could be identified: intrinsic and extrinsic satisfaction. Exploratory factor analysis conducted in the US and Taiwan has similar factor structure, but it seems that BH sample structure is more similar to Taiwan than US sample. Organization Commitment Questionnaire discovered two factors: continuance and affective commitment. Worker Motivation Questionnaire discovered two kinds of instruments to improve motivation during day: intrinsic and extrinsic. First regression model shows that passion affect motivation level (measured in hours) and it accounts for 47% in the variance of the hours people are motivated. However, other two independent variables (extrinsic and intrinsic motivation instruments) do not improve significantly model and the model does not meet multiple regression assumptions. Therefore, it was not analyzed. However, another model emerged from the collected data. Intrinsic satisfaction, and organizational commitment (both continuance and affective) seems to be a good predictor of extrinsic satisfaction. Managerial implication of this is: if managers want to improve workers’ satisfaction of the working environment, they should 11 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo increase intrinsic satisfaction, as well as workers emotions toward organization (affective commitment) and should increase costs of leaving the organization (continuance commitment). At shallow view at the data collected could derive conclusion that sample size could be limitation to this research. However, all relevant tests provide sufficient information to confirm that factor analysis is the appropriate technique. According to some researches (Field, 2005, p.640; Guagagnoli and Velicer, 1988) factor with four or more loadings greater than 0.6 is reliable which was the case in this research. Some argues that overall KMO greater than 0.7 is good enough to use exploratory factor analysis. While there is no doubt that data for factor analysis was collected properly (Likert scale), precision of data for regression data for the first model could be improved by conducting in-depth interviews. Further researches should be focused on discovering factors that could predict motivation level in Bosnian-Herzegovinian environment. As it is already confirmed (in the literature as well as by this research), salary is not an important predictor of worker motivation and satisfaction. While passion seems to be the most important predictor of motivation, it is questionable what facets of passion are and how to measure them properly. References Atkinson, Robert D. ve Ulevich, Jacob. (2000). Digital Government: The Next Step to Reengineering the Federal Government. Progressive Policy Institute Technology & New Economy Project.www.ppionline.org/documents/DigitalGov.pdf, 5. date of access: 12.02.2013. Amabile T., Kramer, S. (2010). What Really Motivates Workers?. Harvard Business Review, January-February 2010 Field, A. (2005). Discovering Statistics Using SPSS. Second Edition. SAGE publications. Ferguson, T. D., Cheek, R. (2011). How Important Are Situational Constraints in Understanding Job Satisfaction? International Journal of Business and Social Science, Vol. 2 No. 22; December 2011 Ford, H. (2008). My Life and Work: An Autobiography of Henry Ford. BN Publishing Guadagnoli, E., Velicer, W. (1988). Relation of sample size to the stability of component pattern. Psychological Bulletin, 103/ 265-275 Hair, J. Black, W., Babin, B. Anderson, R. (2010). Multivariate Data Analysis. Seventh edition. Prentice Hall Meyer, J.P., Allen, N.J (1997). Commitment in the workplace – Theory, research, and application. Newbury Park, CA: Sage Neeru Malhotra, Avinandan Mukherjee, (2004) The relative influence of organisational commitment and job satisfaction on service quality of customer- contact employees in banking call centres. Journal of Services Marketing, Vol. 18 Iss: 3, pp.162-174 12 �International Conference on Economic and Social Studies (ICESoS’13), 10-11 May, 2013, Sarajevo Rahimić, Z. (2010). Menadžment ljudskih resursa. Ekonomski fakultetu u Sarajevu, Sarajevo. Rahimić, Z. (2013). Influence of Organizational Climate on Job Satisfaction in Bosnia and Herzegovina Companies, International Business Research: Vol. 6, No. 3:2013, ISSN 1913-9004 E-ISSN 1913-9012, pp. 129-139 Rogelberg, S.G., Allen, J.A., Shanock, L. Scott, C., Shuffler, M. (2010). Employee Satisfaction with Meetings: A Contemporary Facet of Job Satisfaction. Human Resource Management, March–April 2010, Vol. 49, No. 2, Pp. 149–172 Shaikh, M.A., Bhutto, N.A., Maitlo, Q. (2012). Facets of Job Satisfaction and Its Association with Performance. International Journal of Business and Social Science. Vol. 3 No. 7; April 2012 Sharma, J.P, Bajpai, N. (2011). Salary Satisfaction as an Antecedent of Job Satisfaction: Development of a Regression Model to Determine the Linearity between Salary Satisfaction and Job Satisfaction in a Public and a Private Organization. European Journal of Social Sciences. Volume 18, Number 3 (2011) Wang, J., Tolson, H., Chiang, T., Huang, T. (2010). An exploratory factor analysis of workplace learning, job satisfaction, and organization commitment in small to midsize enterprises in Taiwain. Human Resource Development International. Vol. 13, No. 2, April 2010, 147-163 Westover, J., Westover, A., Westover, L. (2010). Enhancing long-term worker productivity and performance. International Journal of Productivity and Performance Management. Vol. 59, No. 4., pp.372-387 Westover, J. (2012). Comparative International Differences in Intrinsic and Extrinsic Job Quality Characteristics and Worker Satisfaction, 1989-2005. International Journal of Business and Social Science. Vol. 3 No. 7; April 2012. 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. 1635 Title A name given to the resource Significant Predictors of Employees’ Motivation and Employees’ Job Satisfaction Author Author VESELINOVIĆ, Ljiljan RAHIMIĆ, Zijada Abstract A summary of the resource. As Henry Ford noted in his autobiography “business *…+ is not a machine. It is a collection of people who are brought together to do work.” In existing literature it is evident that soft approach of human resources is predominant since researches are more focusing on workers’ satisfaction of the job and different aspects of job satisfactions in various businesses’ environment rather than treating workers the same way as other resources are treated (hard approach). However, job satisfaction is a multifaceted construct. The most conventional aspects of satisfaction are: satisfaction with pay, promotion opportunities, co-workers, supervision, and the work itself. Some researches examine model where passion and organizational commitment are important predictor of job satisfaction. The purpose of this research is to identify factor structures associated with Minnesota Satisfaction Questionnaire (MSQ), Organizational Commitment Questionnaire (OCQ) and Worker Motivation Questionnaire (WMQ) and to develop regression model that will be able to predict level of motivation (measured in hours) and workers satisfaction on the sample from Bosnia and Herzegovina. An online questionnaire was distributed to individuals by e-mail (Google Survey Tool). A total of 63 surveys were obtained and analysed. Data screening, assumption testing and sampling adequacy was done according to Field (2005). All relevant tests (such as KMO) provide sufficient information to confirm that factor analysis is the appropriate technique for the sample. First regression model shows that passion affect motivation level (measured in hours) and it accounts for 47% in the variance of the hours people are motivated. However, other two independent variables (extrinsic and intrinsic motivation instruments) do not improve significantly model. Another model emerged from the collected data. Organizational commitment (both continuance and affective) seems to be a good predictor of extrinsic satisfaction of the workers. Implication of this is: if managers want to improve workers’ satisfaction of the working environment, they should arouse workers emotions toward organization (affective commitment) and should increase costs of leaving the organization (continuance commitment). Further researches should be focused on discovering factors that could predict motivation level in Bosnian-Herzegovinian environment. As it is already confirmed (in the literature as well as by this research), salary is not an important predictor of worker motivation and satisfaction. While passion seems to be the most important predictor of motivation, it is questionable what facets of passion are and how to measure them properly. Keywords: Job Satisfaction, Organization Commitment, Employees’ Motivation, Regression Model, Bosnia And Herzegovina. 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/e1c2372aad9d7604ebeca64a10a30b43.pdf 7c87b525d81eeeb9b8b4a9358d2a3aa4 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Socio intercultural Evaluation for Investment Projects in Indigenous Communities Wixarikas José G. Vargas-Hernández University of Guadalajara, Mexico jvargas2006@gmail.com This paper analyses aspects of the problem that occurs in the social evaluation of investment projects for indigenous communities’ Wixarikas (Huichols). A project in this context make particularly complex the evaluation. On the socio-economic perspective with which it is evaluated comes into play the incommensurability of social and intercultural issues that cannot be ignored. It is addressed the questions that have arisen in the development of this type of project and presents a theoretical framework for the methodological proposal of socio-cultural evaluation. Keywords: Social Evaluation of Investment Projects, Socio-Intercultural Evaluation, Indigenous Communities, Wixarikas. 181 � 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. 1636 Title A name given to the resource Socio intercultural Evaluation for Investment Projects in Indigenous Communities Wixarikas Author Author VARGAS-HERNANDEZ, Jose G. Abstract A summary of the resource. This paper analyses aspects of the problem that occurs in the social evaluation of investment projects for indigenous communities’ Wixarikas (Huichols). A project in this context make particularly complex the evaluation. On the socio-economic perspective with which it is evaluated comes into play the incommensurability of social and intercultural issues that cannot be ignored. It is addressed the questions that have arisen in the development of this type of project and presents a theoretical framework for the methodological proposal of socio-cultural evaluation. Keywords: Social Evaluation of Investment Projects, Socio-Intercultural Evaluation, Indigenous Communities, Wixarikas. 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/5c3dd88b5c4fca34b1683d0f8bc67e95.pdf 78e66c89f04f22b7fe8ff6be2f534a3b PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Electronic Government and Privacy Abdullah Ural Yalova University, Yalova, Turkey uralabdullah@gmail.com Cihat Çetin Yalova University, Yalova, Turkey cihatcetin@gmail.com Privacy can be defined as areas which are peculiar to an individual not to public or society. The concept of privacy is mentioned with the concepts of confidentiality and security of personal information and private areas. While the governments create electronic tools and environment to watch and make observation to provide the citizens more secure and an environment to live, it might cause an individual’s private area to shrink. Today records of cameras, signals of mobile phones, records of phone calls through mobile phones, IP numbers of computers, e-mail tracking systems, satellite based systems, Google earth applications, GPS applications are the tools that comes to mind at first which can be used to violate privacy. These tools can be easily reached. When these tools are used for observation, they can constrict privacy. Some of the ethical issues that appear are as follows: Does the government open files on citizens? Do individual privacy and freedom not exist? Does watching and recording everything citizens do conform to democracy? As Michael Faucault mentioned knowing means being strong and ruler ship keeps information to hold power. Today not only governments but also private huge corporations gather information and both of them watch citizens. As a result, individuals face social, psychological security and insecurity problems caused by these. Because of this individuals and societies should be informed about these issues and ways to protect individual freedom. Though governments should develop sensitivity to such issues and regulations are needed to be done, it is not enough. In this study, as discussed in democracy theory, we propose that a strong government which is furnished with information might always cause a threat to individual freedom. In addition, contrary to liberal democracy that huge corporations threaten democracy by interfering individuals’ privacy will be examined. We suggest that it is necessary to establish and increase the efficiency of an independent “Information Conservation and Auditing Authority”. Keywords: Electronic Government, Privacy, Information Conservation, Auditing Authority. 5 � https://omeka.ibu.edu.ba/files/original/6de34d51b9435feb095e896d4325e430.docx ab35eb4a5562ff985c7dec8a9ea774f2 https://omeka.ibu.edu.ba/files/original/72d19f8ca883d0da3faba787a9d3d81e.pdf 1bcb953d63dacc33a27343889b2dd085 PDF Text Text International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo Electronic Government and Privacy Abdullah Ural Yalova University, Yalova, Turkey uralabdullah@gmail.com CihatÇetin Yalova University, Yalova, Turkey cihatcetin@gmail.com Abstract Privacy can be defined as areas which are peculiar to an individual not to public or society. The concept of privacy is mentioned with the concepts of confidentiality and security of personal information and private areas. While the governments create electronic tools and environment to watch and make observation to provide the citizens more secure and an environment to live, it might cause an individual’s private area to shrink. As Michael Faucault mentioned knowing means being strong and rulership keeps information to hold power. Today not only governments but also private huge corporations gather information and both of them watch citizens. As a result, individuals face social, psychological security and insecurity problems caused by these. Because of this, individuals and societies should be informed about these issues and ways to protect individual freedom. Building of personal databases by the state and private businesses is otherizing the individual with prejudice in many fields, and causing to feel the self weak and helpless. Political alienation which may emerge as a result of this othering may deepen the representation crisis which liberal democracy is in on the contrary to the assumption that e-state would increase participation. Key words: Electronic government, privacy,Invasion of Privacy, liberal democracy Introduction Today records of cameras, signals of mobile phones, records of phone calls through mobile phones, IP numbers of computers, e-mail tracking systems, satellite based systems, google earth applications, GPS applications are the tools that come to mind at first which can be used to violate privacy. These tools can be easily reached. When these tools are used for observation, they can constrict privacy. Some of the ethical issues that appear are as follows: Does the government open files on citizens? Do individual privacy and freedom not exist? Does watching and recording everything citizens do conform to democracy? Though governments should develop sensitivity to such issues and regulations are needed to be done, it is not enough. In this study, as discussed in democracy theory, we propose that a strong government which is furnished with information might always cause a threat to individual freedom. In addition, contrary to liberal democracy that huge corporations threaten democracy by interfering individuals’ privacy will be examined. 1 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo Electronic Government For the services provided to citizens, it is beyond any doubt that technology has made it faster and faster, better quality, less expensive, more transparent, more equitable and more reliable. When the public administration is taken into consideration, technology has revealed a new management model by the opportunities it provides.The Internet and web technology oriented applications which brought forward this new understanding in terms of public administration have been conceptualized in different sources in different ways. For instance, Fountain (2001) used the term “virtual state” describing web and Internet based applications in public administration, some writers (Atkinson ve Ulevich, 2000; Garson, 2004; Mullen, 2004) have prefered to use the term “digital state”. In addition to this, the term widely used in the literature is “electronic government”. (Howard, 2001; West, 2004; Evans and Yen, 2006; OECD, 2003; Worldbank, 2008; De Benedictis et al… 2002). With reference to widespread acceptance in litearature, electronic government term has been adopted to conceptualize new management approach in public administration. In the literature, there are many definitions developed on the understanding of electronic government. We are confronted with that some parts of these definitions are narrow sense but some parts of these are wider scoped definitions. Within these, the selected main definitions of e-government can be listed as follows: It is to serve up government information and services to citizens online through the use of the Internet and other digital tools. (West, 2004: 16)It is the use of information and communication technologies particularly the Internet in governmental issues to produce service(Howard, 2001: 6) for citizens and businesses as well. (OECD, 2003: 23). It is the use of information and communication technologies to improve public services and democratic functioning and to secure the support of public policies in public administration which is combined with organizational change and new skills.(United Nations, 2003: 7) We understand with all these definitions in common is that a system in which all information and data are distributed with less cost by quick obtaining, the relationship of goods / services work between individuals and institutions is practised more effectively and productively with the help of online methods (Kösecik ve Karkın, 2004: 119-120), bureaucracy is reduced, the state governance has become more transparent (Erdal, 2004:1), expenditures are diminished, information and communication technologies are used for offering public services as a tool, public administration is restructured on behalf of citizens’satisfaction. Privacy Privacy is closely related to the concept of supervision. The concept of supervision can be discussed in two ways. While supervision, by its first definition, means the enciphered knowledge that can be used for managing human behaviours, it involves, by its second definition, of an authority to watch human behaviours directly. (Gİddens, 2008, p.24) Today, not only governments but also private sectors collect personal information. Also, private sectors conduct a supervision function as governments. Privacy, however, generally means an area that people can stay on their own, that they can think and behave however they wish, that they themselves can decide to when, where, how, and to what extent communicate with others; and the right they have on this area (Yüksel, 2003:182). It is the dependent upon their choice that whether some human 2 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo behaviours should be confidential or open-to-public, and they should be secret to government and other people’s concern. The invasion extent of privacy is higher and more effective in the processes of e-state and the spreading of information and communication technologies. While it is a local region or a street that an individual’s private information may spread through the people’s sayings with the possibility to be forgotten in a short time; this kind of private information will be open to everybody living in the world; a picture, a video or a clip or a piece of writing may be duplicated many times and, in theory, maintain its existence forever in the virtual world (Tataroğlu, 2009, p:96). Invasion of Privacy One of the major problems of today’s democracies is the representation crisis they find themselves in. The rate of participation in elections is very low in many western countries. The citizens’s trust on the representative institutions of democracy and politicians is decreasing gradually. It is discussed whether the e-state, by the help of technological means, would bring solutions to the political alienation by increasing the participation in the democratic processes. Therefore, it is hoped that it will increase the support on the state and its institutions and save the future of democracy. Information and data technologies may present a solution to the represenation crisis of democracy with its role in participation. On the other hand, it may bring many threats in terms of democracy. The activities that are carried out on an electronic spectrum can be recorded, and the personal information can be unveiled, all the activities hidden, and controllable. The information and communication technologies, with their means to watch and to inform, may provide a great power with governments. It leads to an over centralization of the power in bureaucracy. The information technologies, today, support an organization aimed at increasing bureaucratic control mechanisms. Power may transform into a totalitarian identity when it lays a focus on a certain area. This situation brings the threat for the democratic regimes to go dead and governments to show a tendency toward repressive, totalitarian and anti-democratic works. The term “thought police” that Laidler has drawn attention shows the possibility to know the people’s political views from their activities on internet. It is not only possible to find out the political tendencies of people by detecting what sites they have visited on internet, what newspapers they have read, what books they have bought by their credit cards, but also to draw their personal profiles, and determine their illnesses, weak and strong sides. Moreover, these records may be transformed into personal data bases. Besides, the invasion of privacy may stem not only from the states but also from private individuals or companies. In addition to the state institutions, the private institutions that communicate with people for some purposes, service and so forth, mostly make it a precondition, in a commanding position, for the individuals to tell both their personal information and, most importantly, credentials. It can be regarded almost impossible for people’s personal information to be kept secret. It may come to mean that surfing the net or doing something on it, shopping by creadit card, paying highway fines, or even carrying a mobile phone with you, will cause your private information to be unveiled and monitored. 3 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo The employers can do some monitoring practices with the intention of decreasing the risks at workplaces. They feel obligated to examine the employers’ internet use, e-mail traffic and phone calls because of some reasons such as performance evaluation, productivity measurement, and safety concerns. These practices mean the invasion of the privacy of employers’ private lives. The privacy violations of companies make it necessary to question the fundamental values of the liberal democracy. Liberalism owes its existence to free market and the individual who set him free and apart of state. Privacy in liberal thought is the field that an individual is set free or, necessarily is set free, comprehends in whatever way he wants, develops himself, and pursues his own goodness. This field must be protected from any kind of intervention. It’s not possible to mention free will, if the individual isn’t able to possess field of privacy or is afraid of being followed or is exposed to different interventions. The foundations of democratic society are based on the existence of public interest in supervision of governments and the privacy right which protects the individual and common life. (Tataroğlu, 2009, S:100) In the same way, the society may cause pressure on the individual but the perception of society for liberal thinkersis evaluated within the context of beliefs, traditions and values. In this case, as the national or international companies are not accepted in state sphere, will they be accepted in the public sphere, or are they units of individual sphere which emerged as a result of free will and free enterprise. No matter what we accept, it is true that companies intervene in individual privacy keeping a kind of “consumer tendency statistics”. The market, which restrains the state from repressing the individual by balancing the state power, may also invade the area of freedom and privacy of the individual whom it protects. The free and autonomous liberal individual who can preserve itself by means of economical power it owns can intervene in other individual’s privacy in order to increase the economical power once more. The Effect of Privacy Invasion on Individuals Privacy invasions may cause changes in individuals’ psychological states and behaviours. Knowing the possibility that governments might use these technologies - even if they do not - may create effects on the thoughts and behaviours of individuals. The selfconfidence of individuals who think that they are constantly under supervision begin to corrode in time. Their personalities depreciate and they may have to behave submissively and in a way that they are told to. The individual who supposes that he can always be monitored – even if they are not – develops a self-control mechanism on his own and starts overseeing himself. Individuals who know that the government owns the technologies to constantly monitor him or her begin to feel that they no longer have privacy and adopt a self-censorship application which will cause them to stay away from behaviours and thoughts that can mean opposition. Naturally, their reference of values may be the choices, ideologies, or the words and behaviours which the government or the people who monitor them will appreciate. (Tataroğlu, 2009, p:111) The negative effects of monitoring on the employees are; demoralization, the constant rise of workloads, using the data for the purpose of punishment, stress, and the illnesses caused by stress according to Yılmaz’s research which he conducted in firms. (Yılmaz, 2005:12). 4 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo Conclusion The state of chronic fear and anxiety caused by the individual’s opinion that he/she is monitored all the time may become an obstacle for the individuals to improve and express themselves. Also, a number of instances at present show that recorded personal data cannot be protected. Almost every day, it is heard that data of one of the important websites have been stolen. The governments are primarily responsible for this. Maybe, one of the most fundamental principles of legality of the state is to protect the tangible and intangible assets and honour of the individual. The fact that e-state has the opportunity to be able to reach personal data, store it and process it by means of communication it has may promote the tendencies to abuse this power and use it for repressive and authoritarian purposes. The possibility of electronic totalitarianism should never be ignored. To overcome the problem of invading privacy, it is necessary for the governments to show sensitivity and do the required legislation but it is not enough. The governments constitute legal regulations and enforcements in order to protect the personal data from being used by the third parties and bureaucracy for illegal purposes. However, it is clearly seen that the governments cannot fulfil their responsibilities for privacy. Therefore, efficiency of the politically neutral supervisory and regulatory institutions is required to be increased. The common argument for the ones who think that the government’s monitoring as an electronic eye is not inconvenient is that “the ones who has nothing to hide shouldn’t be afraid of being watched”. This is a very common statement for governing parties throughout the whole world. This approach assumes that monitoring is related to the elements which are regarded as crime by law. However, the monitoring is in progress in much more different fields including physical, financial, familial, and intellectual. Building of personal databases by the state and private businesses is otherizing the individual with prejudice in many fields, and causing to feel the self weak and helpless. Political alienation which may emerge as a result of this othering may deepen the representation crisis which liberal democracy is in on the contrary to the assumption that e-state would increase participation. References Atkinson, Robert D. veUlevich, Jacob. (2000). Digital Government: The Next Step to Reengineering the Federal Government. Progressive Policy Institute Technology & New Economy Project.www.ppionline.org/documents/DigitalGov.pdf, 5. date of access: 12.02.2013. DeBenedictis, Andrea, Howell, Whitney, Figueroa, Robert ve Roy A. Boggs. (2002). EGovernment Defined: An Overview Of The Next Big Information Technology Challenge. Issues in Information Systems. IACIS 3, 130-136. Erdal, Murat (2004). E-Devlet - E-TürkiyeveKurumsalDönüşüm. İstanbul: FilizKitabevi. 5 �International Conference on EconomicandSocialStudies (ICESoS’13), 10-11 May, 2013, Sarajevo Evans, Donna ve Yen, David C. (2006). E-Government: Evolving Relationship Of Citizens and Government, Domestic, And International Development. Government Information Quarterly. 23, 207-235. Fountain, Jane E. (2001).Building The Virtual State: Information Technology and Institutional Change. Washington D.C.: Booking Institutional Press. Gıddens, Anthony. (2008).UlusDevletveŞiddet, (Çev.CumhurAtay), KalkedonYayınları, YerBelirtilmemiş Howard, Mark (2001). E-Government Across the Globe: How Will “e” Change Government?.Government Finance Review,http://www.gfoa.org/downloads /eGovGFRAug01. Date of access: 10.02.2013. Kösecik, MuhammetveKarkın, Naci.(2004). BelediyeYöneticilerininveMeclisÜyelerinin E-devleteBakışıDenizliBelediyesiÖrneği.TürkİdareDergisi, Sayı: 443,119-139. Laidler, Keith. (2008). Surveillance Unlimited: How We'veBecom the Most Watched People on Earth, Iconbooks, Cambridge OECD. (2003). The E-Government Imperative. Paris: OECD Publications Service Solove, Daniel J. (2007).I've Got Nothing to Hide and Other Misunderstanding of Privacy. San Diego Law Review, C:44: 745-772. Tataroğlu,Muhittin.EDevlet'teKullanılanGözetimVeKayıtTeknolojilerininMahremiyetÜzerindeEtkileri. AbantİzzetBaysalÜniversitesiSosyalBilimlerEnstitüsüDergisi Cilt:2009/1 Sayı :18 S:95-119 United Nations. (2003). World Public Sector Report 2003: E-Government at the Crossroads. New York, Department of Economic and Social Affairs. Yüksel, Mehmet. (2003). MahremiyetHakkıveSosyo-TarihselGelişimi, AÜ SBF Dergisi, C:58/1:181-213 Yılmaz, Gözde. (2005). ElektronikPerformansİzlemeSistemlerininiÇalışanlarveİşletmelerÜzerindekiEtkile ri. İstanbul TicaretÜniversitesi, SosyalBilimlerDergisi, C: 4/7:1-19. West, Darrell M. (2004). E-Government and the Transformation of Service Delivery and Citizen Attitudes.Public Administration Review, 64/ 1: 15-27 Worldbank.(2008). Definition of E-Government, http://go.worldbank.org/M1JHE0Z280, date of access: 12.02.2013. 6 � 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. 1459 Title A name given to the resource Electronic Government and Privacy Author Author URAL, Abdullah CETIN, Cihat Abstract A summary of the resource. Privacy can be defined as areas which are peculiar to an individual not to public or society. The concept of privacy is mentioned with the concepts of confidentiality and security of personal information and private areas. While the governments create electronic tools and environment to watch and make observation to provide the citizens more secure and an environment to live, it might cause an individual’s private area to shrink. Today records of cameras, signals of mobile phones, records of phone calls through mobile phones, IP numbers of computers, e-mail tracking systems, satellite based systems, Google earth applications, GPS applications are the tools that comes to mind at first which can be used to violate privacy. These tools can be easily reached. When these tools are used for observation, they can constrict privacy. Some of the ethical issues that appear are as follows: Does the government open files on citizens? Do individual privacy and freedom not exist? Does watching and recording everything citizens do conform to democracy? As Michael Faucault mentioned knowing means being strong and ruler ship keeps information to hold power. Today not only governments but also private huge corporations gather information and both of them watch citizens. As a result, individuals face social, psychological security and insecurity problems caused by these. Because of this individuals and societies should be informed about these issues and ways to protect individual freedom. Though governments should develop sensitivity to such issues and regulations are needed to be done, it is not enough. In this study, as discussed in democracy theory, we propose that a strong government which is furnished with information might always cause a threat to individual freedom. In addition, contrary to liberal democracy that huge corporations threaten democracy by interfering individuals’ privacy will be examined. We suggest that it is necessary to establish and increase the efficiency of an independent “Information Conservation and Auditing Authority”. Keywords: Electronic Government, Privacy, Information Conservation, Auditing Authority. 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