213 10 3494 https://omeka.ibu.edu.ba/files/original/f298859d6080a09ea48e495baf2bdf54.pdf d6824003688b30e79e9aeeb27ba19035 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. 1209 Title A name given to the resource Classification of Fetal State from the Cardiotocogram Recordings using ANN and Simple Logistic Author Author Hakan, Sahin Subasi, Abdulhamit Abstract A summary of the resource. In this study, we present a comparison of machine learning technics using antepartum cardiotocographs performed by SisPorto 2.0 in predicting newborn outcome. CTG is widely used in pregnancy as a technique of measuring fetal well-being, mainly in pregnancies with increased risk of complications. It is a non-invasive way for checking the fetal conditions in the antepartum period. CTG is a continuous electronic record of the baby’s heart rate acquired via an ultrasound transducer placed on the mother’s abdomen. The information efficiently took out from these recordings can be used to envisage pathological state of the fetus and makes an early intervention possible before there is a permanent damage to the fetus. Using features extracted from the FHR and UC signals, the techniques ANN and Simple Logistic was trained to predict the normal and the pathological state. The dataset which consist of 1831 instances with 21 attributes was tested by using the methods which is mentioned above. The CTG recordings were also categorized 1655 of them as normal and 176 of them as pathological by three expert obstetricians’ consensus. They were showed that ANN and Simple Logistic based methods were able to classify the data as normal and pathological with 98.5% and 98.7% accuracy, respectively. Keywords: Cardiotocogram, CTG, SisPorto, Artificial Neural Network (ANN), Simple Logistic, feotus Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),T Technology (General) https://omeka.ibu.edu.ba/files/original/7a2bb56f75283b44dfe86dc885323541.pdf 43dd011a50b975638e2b405e2fa4b69e PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Bantilan, M.C.S, Bantilan F. T. and de Castro M. M., (1992). “Fuzzy Subset Theory in the Measurement of Poverty”, Journal of Philippine Development, Num: 34, Vol. XIX, pp 97127. Cerioli A., Zani S. (1990). “A Fuzzy Approach to the Measurement of Poverty”, Income and Wealth Distribution, Inequality and Poverty, in Dangum, C. and Zenga, M. (eds). Cheli, B., Lemmi, A. (1995). A Totally Fuzzy and Relative Approach to the Multi Dimensional analysis of Poverty, Economic Notes, vol 24, pp115- 134. Miceli, D., (1998). Measuring Poverty Using Fuzzy Sets, Discussion Paper no.38, NATSEM, University of Canberra. The State Institute of Statistic of The Republic of Turkey, Households Survey 2003. World Bank, “Development Reports”, Attacking poverty, World Bank 2000/2001 Washington, D.C. Zadeh A, Fuzzy sets, Information and Control 8 (1965) 338-353 The Importance Of Erp (Enterprise Resource Planning) Software And Choosing Criterias For Business Hakan Çetin1 ,Hakan Akar2 1Akdeniz Universiy, Faculty of Education Department of ComputerEducationandInstructionalTechnology 2Akdeniz University, Department of Informatics E-mails: hakanc@akdeniz.edu.tr, hakanakar@akdeniz.edu.tr Abstract With the increase of competition and being used information technologies by business’ effectively, the software that organize flow of information and develop the interdivisional integration have increased. While this study is emphasizing the importance of ERP (Enterprise Resource Planning) software for business, reveals choosing criteria. In this study, firstly, for business ERP system’s basic features, modules and profits are discussed. In next parts, key considerations when choosing ERP software are emphasized and lastly discussed how to ERP system put out an approach for business. In consequence of the discussion, it is seen that Enterprise Resource Planning software for companies' internal control activities and interdepartmental integration is successful and necessary. Keywords: ERP, Information Technologies, Planning 123 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 1.INTRODUCTION The advances in informatics technologies have diminished the world, thus the trade activities merchandised interstate conveniently can be merchandised all around the world. These advances have changed business’ commerce routines and approaches. The increasing competition has led firms seek reliable solutions and ERP software administering the process which passes from provision to manufacturing via management information systems are developed [Klaus et al., 2000]. In this process brought up by competition, business should use their sources effectively and efficiently to be afloat, to stand out among its rivals and come into prominence (Çelik, 2011). Effective and efficient use of sources depends on administering the process good and taking right strategic decisions. In this point, informatics technologies create solutions to business and some data that help the administrators take right decisions. Being business big or small, producing service or goods are not obstacle to their information technologies usage. In the future, when information technologies are inadequate, business will develop new concepts and technologies and they will have to share their concepts and technologies with other business (İlter, 2007:1-20). The reason for this, in process of produces more and more innovations and strategic specialities will be required and these innovation and specialities will be presented to business usages. Nowadays, it is seen that business that have classic business administering insight have been disappeared and they leave their places new business that use information technologies and systems the most efficiently (İlter, 2007:1-20). This study presents some information which show the importance,usage areas, advantages and disadvantages of ERP software. 2.WHAT IS ENTERPRISING RESOURCE PLANNING? Information technologies affect business directly in some areas like electronic trade, ERP and information administering (Arıkboğa, Kaya, 2000:127). Enterprise resource planning systems with opportunities in the competitive environment, business will become more advantageous. Being Material requirement planning (MRP) and Manufacturing resource planning (MRPII) systems’ developed versions, ERP system is a planning and communicating system containing all functions of business (Kumar, 2002: 511). Nowadays, the systems called as ERPII help to manage modules such as purchase, accounting and finance, quality control, stock management, production planning, logistic, human resources, customer care (CRM), marketing and provision management from central location (Aydoğan, 2008: 2). In brief, ERP can be introduced as a software package that integrates all ongoing flow of information in a company (Çelik, 2011). ERP softwares are package programs prepared with modular logic. There are a lot of ERP software on the marketing and nearly all of their basic modules are the same. Looking at the overall ERP software modules, it is seen that this modules are gathered under the titles of purchase method, sale and customer care, product design, materials management, production management, accounting and finance, human resources and the basic application modules (Aydoğan, 2008: 113). 124 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Businesses that want to use ERP software, process mapping needs to be acquainted with how things are primarily. ERP software will be removed this way, a road map to follow. Process mapping is located in two different options. The first option is the mapping of the current situation and second option is to use best solution. In ERP software built on mapping the current situation there are built-in performance and software flexibility, the likelihood of various problems (Kul, 2009: 211-212). 3.THE DEVELOPMENT PROCESS OF ERP SYSTEMS In increasing competitive environment business to make themselves advantageously benefit from the opportunities offered by information technologies. In 1960’s business used inventory management that makes manually and control system. In 1970’s MRP systems that assumed as the beginning of ERP systems are developed. The MRP systems were rendered computer aided by Joseph Orlicky and this system provided the necessary support for the determination of the amount of material (TMMOB, 2006). In 1980’s the subject of MRP attracted attentions of software companies and package programmes were started to develop. In the same years with increasing competition in business products and production control began to be insufficient. MRPIIs were developed via incorporated rising values such as logistics, finance, sales and accounting planning in the system (TMMOB, 2006). In 1990’sincreasing information traffic in business featured units’ coordination. Besides, with the distribution resources planning and addition integrated manufacturing to computers, new softwares were needed. The softwares in that all units are integrated with each other and datas collected in single center in business were developed. To this developed package programmes were named Enterprise Resource Planning (ERP). In 2000’s new approaches such as Customer Relationship Management (CRM) and Supply Chain Management (SCM) emerged by this way there were needs for non-business information systems. With the inclusion of this approaches to the system by software companies, the ERP system turned to the ERPII (Bircan, 2009). At the present time, with the acceleration of internet and business’ moving to this environment, some functions such as B2B, B2C, intranet, PAM, LMS, job flow management, Project management are needed. With the combinations of these functions, enterprise information systems began to be called as e- Businnes. 4.STRUCTURAL FEATURES OF ERP SYSTEM ERP software can be produced according to the desired sector or needs. no matter which the industry or field of activity are produced, these softwares’ features are the same basically. Enterprise Resource Planning systems generally have common features (Aydoğan, 2008; BayraktarveEfe, 2006):     125 ERP software have a modular structure. ERP software can be customized to meet the needs of companies and developed. ERP software has hardwired management system that holds both the master data and data for business process. With its single interface and integrated structure, ERP software provides flow of information to all departments within the business. �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo    To manage data accurately and consistently, real time data entry is needed. By providing data to be transferred electronically via the Internet and intranets, ERP software is compatible with today’s information technology. Because it supports many corporate functions, it has a highly functional structure. ERP software has a modular structure. These functional modules which are contained in the modular structure can be expressed as principal components such as Strategic Planning and Management, Accounting Management, Financial Management, Production Management, Logistics, Product Development and R & D Management, Sales and Marketing Management, Human Resource Management, Supply Chain Management, EBusiness Applications, Customer Relationship Management. 5. ERP’S BENEFITS AND SELECTION CRITERIA ERP system uses a wide variety of software and hardware components. For ERP software is high cost investment, selection of software is very important to meet the needs of business. Before choosing the software, firstly business should decide if they will use ERP system or not. Situations where it is needed ERP software can be expressed as follows.          If your business suffer from unknown costs, If problems of only specific persons resolve, If your actual financial performance is unknown, If follow up and planning take a lot of time, If processing errors are increasing, If the information requested cannot be accessed easily, takes a week to prepare some reports, If there are several contradictions in the reports prepared. If your business suffer from customer loss and customer complaints are increasing, If existing software restrict the company’s growth,(Onar, 2008). To be successful the ERP that will be installed in business, it is needed to choose the software which creates the most appropriate solutions for the organization structure, technological systems, corporate objectives and strategies to the business. The process is so important that during the software decision even a small mistake made can cause of big amount of financial loss. (http://www.sumo.com.tr/erpsecimkriter.html). Therefore, when choosing an ERP, businesses can follow to this 4-stage:     Identification Research Recognition Analysis and selection of applications. In identification phase, business should identify its priorities and processes properly. Secondly, the solutions that matches described system should be investigated. Candidates’ solution offers appeared in a list that will be obtained from the trail should be analyzed,demos of software should be looked at, references should be reviewed and consequently a score should be given to each studied software according to its suitability for 126 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo the process and goals. In the selection process, if an analytical method is used, some criterias should be based on and the selection should be evaluated according to this criterias. Finally, before the analysis and selection process, the selection criterias should be determined. There are 15 criteria most commonly used around the world on this issue. Thesecriterias may be reduced to 5:      Functionality Technology and Expertise (Know-How) Flexibility and Scalability of Application Cost and Ease of Use Implementation and Ease of Use According to known criterias, during the selection of ERP, the method called as Analytic Hierarchy Process (AHP) is used. In analytic hierarchy process firstly the selection criterias are ordered among each other, and secondly candidate software are ordered among each other. According to this order, the decision makers decide the ERP system that provides optimum benefit (Baltalar, 2008). ERP systems selected for the purpose of business will provide these contributions in general: (TMMOB, 2006; Kul, 2009; Aydoğan, 2008)               It speeds up the flow of information via provide the achievement of the desired format and detailed. Provides inventory optimization. Provides an excellent decision support system that increases the competitiveness. It helps managers make better and faster decisions. Provides in-house performance monitoring and analysis. Provides the tools which are needed to sales forecasting, sales channels and dealer management, market and customer assessment. Provides increase in manufacturing performance and speed of manufacturing process. Provides improvement in preparation of orders and financial information. Provides efficient use of resources, and decrease operating costs by providing management. Thanks to flexible structures, provides an easy and rapid adaptation according to the market conditions and changes in the needs of business processes. Provides development of a common in-house language and increased coordination between units. In order to meet customer needs more quickly, giving the necessary support for the management of customer relationships, provides increase in customer satisfaction. Provide the right investment decisions and improve business processes. Allows customers and suppliers in different regions to share data faster and to integrate information easily. 6. CRITICISM ABOUT ERP Even though some positive opinions are indicated, in literature and practice there are some negative opinions about ERP systems. Actually they are not negative opinions but they are criticisms. The first one of the criticism aimed at business owners and administrators. Business owners or managers concerned with the overall costs of purchasing the software they need, other elements do not receive much more attention (Gör, ve 127 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Güneri,2008). This approach leads to a higher risk to face with. Here are the criticisms made about ERP (Çelik, 2011).         ERP systems cost high expenditure. ERP system’s setup takes long time. These systems have difficulty in adapting to existing and complex softwares. ERP systems are interested in very large-sized companies. Implementation of ERP systems are very expensive and require significant modifications. The company needs restructuring process in order to use modification system. ERP systems increases the number of information technology and personnel costs. Even if ERP systems are installed, additional systems are needed for proper operation. These criticisms are important for the development of the system. Definitely there are some deficiencies in all systems. The important thing is to complete the missing parts. 7. DISCUSSION AND CONCLUSION Development of technology and changing competitive conditions are promoted many middle-and upper- level business to find different solutions. Integrated software systems, beginning with using the computers in manufacturing sector has turned into giant package programmes which is called as ERP at present time. Before the business use these package programmes, they definetely need to spend a good software selection process. When literature review and studies associated with this subject are analysed, it is seen that there is some selection methods the business need to use during the software selection process. Gorener (2011) used VIKOR technic and analytic net process (ANP) method during the ERP software selection in his study. There are two important phase in selection process. First one is to determine the criterias; this phase is performed by usage of some methods such as Analitical Hierarchy, Analitical net process. Second one is process of ordering the criterias according to their order of importance. The rating process is performed by some techniqes such as Vikor, Topsis, Promethee, Electre, Saw techniques. It is seen that among the sort techniques, Topsis and Vikor give optimum result in the study that Chu and the others carried out. The most important process about ERP systems is selecting process, thus Professional support must be taken. Business sometimes ignores this process cause of its costs, but it must be remembered that if the software being inexpedient is selected, the subsequent process will lead to greater financial loss. No matter how they are named, ERP, ERPII or e-Business , a corporate information system should produce solutions not only for business within business process, but also for all employees, suppliers, customers and business partners. In other words, it must manage bothbackoffice and frontoffice resources (Bircan, 2009). This study presents ERP software development process and its beneficial aspects for business. In addition, it contains the important points that business should give attention and the techniques that are used in this process. Benefiting from ERP systems that have an expensive and complex structure depends on carrying out the process of selecting and setupprocess conspiratorially and the attention the business paid. 128 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo REFERANCES AYDOĞAN, E., (2008), “Kurumsal Kaynak AraştırmalarDergisi, Yıl 12, Sayı 2, ss.107-118. Planlaması”, Türkiye Sosyal ARIKBOĞA, D., Kaya, İ., (2000), “Ülkemizde Kurumsal Kaynak Planlaması veMuhasebe Eğitiminden Beklentiler”, XIX. Türkiye Muhasebe Eğitimi Sempozyumu, 18-20 Mayıs, İstanbul Üniversitesi İşletme Fakültesi Bildiriler Kitabı, ss.134-147. BALTALAR, H., (2008), “Analizitik ERP Seçimi”, ERP Akademi BAYRAKTAR, E., EFE,M., (2006), “Kurumsal Kaynak Planlaması(Erp) Ve YazılımSeçim Süreci”, Selçuk Üniversitesi, Sosyal Bilimler Dergisi: 689, Sayı 15, 2006 BİRCAN Emre, (2009), “ERP’nin tarihçesi ve WORKCUBE”, www.cfcube.com, erişim tarihi: 23.04.2012 CHU, M.T.,Shyu, J., Tzeng, G.-H., Khosla, R., (2007), “ComparisonAmong ThreeAnalyticalMethodsFor Knowledge CommunitiesGroupDecision Analysis”. ExpertSystemswith Applications, Vol.33, No.4, 1011-1024. CELİK,M.,(2011), “Kurumsal Kaynak Planlama Sistemlerinin Muhasebe SüreçlerineEtkisine Yönelik İMKB’de Bir Araştırma”, Muhasebe ve Finansman Dergisi. GUPTA, M.,Kohli, A. (2006), “Enterpriseresourceplanningsystemsanditsimplicationsforoperationsfunction”, Technovation, 26. Gör, A, G., Güneri F., (2008), “ERP Yazılım Seçiminde ANP Tekniğinin Kullanılması”, 2. Ulusal Sistem Mühendisliği Kongresi Bildiriler Kitabı, 296-300. Heizeger, Jay - Render, Edition,PearsonPrenticeHall Bary (2008), “Operations Management”, Ninth İLTER, H.,Bilgi,K., (2007),Sistemleri Perspektifinden KurumsalKaynak Planlaması: Etkiler Ve Degerler, İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi Yıl:6 Sayı:11 Bahar 2007/2s.1-20) Klaus, K.,Rosemann, M. ve Gable, G. G., (2000), “What is ERP?, Information SystemsFrontiers” 2:2, 141-162 Kul, H (2009), “İşletmeler İçin Bilişim Sistemleri Temelleri ve Uygulamaları”, papatya yayıncılık, İstanbul. OnarÖ.Mustafa, (2008), “Erp Yolculuğuna Çıkacaklara Öneriler”, Bilişim zirvesi. V. Kumar, ve diğerleri, (2002), “Enterprise Resource Planning SystemsAdoptionProcess: A Survey Of CanadianOrganizations” International Journal of ProductionReserch, Vol 40, No.3, s511. 129 � 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. 1161 Title A name given to the resource The Importance Of Erp (Enterprise Resource Planning) Software And Choosing Criterias For Business Author Author Hakan , Çetin Abstract A summary of the resource. With the increase of competition and being used information technologies by business’ effectively, the software that organize flow of information and develop the interdivisional integration have increased. While this study is emphasizing the importance of ERP (Enterprise Resource Planning) software for business, reveals choosing criteria. In this study, firstly, for business ERP system’s basic features, modules and profits are discussed. In next parts, key considerations when choosing ERP software are emphasized and lastly discussed how to ERP system put out an approach for business. In consequence of the discussion, it is seen that Enterprise Resource Planning software for companies' internal control activities and interdepartmental integration is successful and necessary. Keywords: ERP, Information Technologies, Planning Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/6a084d745df508f7a499b43e9d7e86be.pdf 5b44de427b0c2d22217b1e1249beb729 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Međedovic E., Saračević M., Bisevac E., Mašović S., Kamberovic H.(2011), System Infrastructure for E-Learning on University of Novi Pazar, 10th International Scientific Professional Symposium INFOTEH-JAHORINA. Saračević M., Međedović E., Mašović S., Selimović F., Kamberović H. (2011), Application learning content management systems, virtual classroom and m-learning in enterprises, ICT for SME2011 - Information and Communication Technologies for Small and Medium Enterprises, ISBN 978-86-7672-140-5, Technical Faculty "Mihajlo Pupin", University of Novi Sad. Saračević M., Međedović E., Mašović S., Selimović F., Kamberović H. (2011), Sistemi za upravljanje sadržajem učenja kao podrška zaposlenim u preduzećima, 9. Međunarodna naučno-stručna konferencija - Na putu ka dobu znanja, Fakultet za menadžment, UDC005.94, ISBN978-86-85067-31-0, COBISS.SR-ID: 266277895, Novi Sad. Saračević M., Mašović S., Selimović F., Novalić F. (2011), Unapređenje informisanosti, komunikacije i obrazovanja zaposlenih u agrobiznis sektoru i način realizacije primenom LCMS-a, Naučna konferencija - Agrobiznis2011, u okviru projekta “Bolja saradnja za bolju budućnost“, Univerzitet u Novom Pazaru. A Hybrid Digital Video Watermarking Method Based on DCT and DWT Haldun Sarnel, Kadir Ünal Dokuz Eylül University, Department of Electrical and Electronic Engineering, İzmir, Turkey E-mail: haldun.sarnel@deu.edu.tr, kadirunal1985@yahoo.com Abstract Digital video watermarking is one of the solutions for copyright protection of digital multimedia data and draws great attention of both researchers and digital video owners. In this work, a new hybrid digital video watermarking method which uses the discrete cosine transform (DCT) and discrete wavelet transform (DWT) is proposed. Each frame is processed with one of the DCT and DWT methods or a combination of them, half of a frame by the DCT method and the other half by the DWT method. Selection of the watermarking for each frame in the video is determined randomly. The proposed method has undergone several attacks in order to check its robustness and compare to the DCT and DWT methods. The proposed hybrid method including a watermarking diversity throughout the video improves robustness against attacks. 328 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Keywords: Digital video watermarking, discrete cosine transform (DCT), discrete wavelet transform (DWT), copyright protection. 1. INTRODUCTION Production and distribution of digital multimedia data have become much easier with the rapid growth of the internet and other digital technologies, and consequently they can reach a large number of people in a short time. On the other hand, this introduces copyright protection problem for the digital multimedia data with a legal owner. To prove the copyright of digital data, some methods must be applied on the original digital data whatever it is text, audio, image or video. Digital watermarking methods have been proposed for solving copyright protection problems (Cox et al. 2002). A secret message what is called a watermark is embedded to a digital data with a secret key. This process is called digital watermarking. The watermark can be a random number sequence, copyright messages, ownership identifiers, binary or gray level images, or other digital data formats. A digital watermarking method provides the copyright owner with proving his/her ownership by extracting and revealing the embedded watermark from the digital data in the case of an illegal usage of the digital data. The original digital data after watermarking can be distributed in a medium and may receive some manipulations and attacks, intentionally, or unintentionally, so as to degrade the watermark to disappear. Ideally, the watermark must remain intact, or safely extractable after the digital data has undergone some attacks to be able to prove the ownership. Image and video watermarking methods can be classified in two groups, spatial domain and frequency domain methods. Spatial domain methods are based on modification of pixels values in embedding stage of the watermarking. These methods are very simple and have low computational cost, but are vulnerable to attacks and watermark can be easily distorted. Frequency domain methods are based on modification of frequency coefficients. The original content is transformed to frequency domain and coefficients in frequency domain are used to embed and recover the watermark. The most common transforms are the discrete cosine transform (Cox et al. 1997, Busch et al. 1999) and the discrete wavelet transform (Xia et al. 1997, Kundur and Hatzinakos 1998). The frequency domain methods are more robust and have more computational complexity. Hartung and Girod (1999) described a method of watermarking into both compressed and uncompressed MPEG-2 videos by modifying selected DCT coefficients. Langelaar and Lagendijk (2001) proposed a watermarking method that divides the video into groups of blocks and further divides the blocks into groups. A single watermark bit is embedded into selected DCT coefficients based on their energies within the groups. Chetan and Raghavendra (2010) proposed a DWT-based video watermarking scheme that embeds different parts of a single watermark into different scenes of a video after detecting scene changes. 329 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo In this work, a new hybrid digital video watermarking method which uses the discrete cosine transform (DCT) and discrete wavelet transform (DWT) is proposed. The watermark is divided to sub pieces and these pieces are embedded to frames. Each frame is processed with one of the DCT and DWT methods or a combination of them, half of a frame by the DCT method and the other half by the DWT method. The proposed hybrid method has undergone several attacks in order to check its robustness and compare to the DCT and DWT methods. 2. TRANSFORM –BASED DIGITAL VIDEO WATERMARKING 2.1 DCT-based Watermarking The DCT coefficients D(u, v) of a N x N block p( x, y) in an image are computed as follows. D(u, v)  C (u )C (v) N 1 N 1  (2 x  1)u   (2 y  1)v   cos  2N 2N     p( x, y) cos x 0 y 0 C (u )  1 N for u  0, C (u )  2 N (1) for u  1,2, , N  1 The frequency bands of an 8x8 DCT block are shown in Figure 1. The top-left is the zerofrequency component. The lowest frequency band FL and the highest frequency band FH are not changed. A watermark bit is embedded in the highlighted medium frequency band FM by modifying its coefficients. In the DCT-based video watermarking, a frame is divided to 8x8 non-overlapping blocks. A watermark is embedded to video frames piece by piece. A watermark of size L bits is divided into m pieces. Since L/m bits has to be embedded in a frame, a subset of L/m block locations are selected randomly using a secret key. Always this subset is used to embed a watermark piece Wi into every frame. In recovering stage, the same secret key is utilized to locate those watermarked blocks. A watermark piece is selected randomly to embed it into the current frame. Every block in the subset is DCT transformed and its 22 medium frequency band coefficients are determined. Two uncorrelated pseudo random sequences, R0 and R1, of length 22 are generated to represent watermark data bits 0 and 1. A single bit is embedded to one of the blocks with coefficients D(u,v) in the subset by D(u, v)  aRk (u, v), DW (u, v)   D(u, v), u, v  FM   u, v  FM  (2) where DW is coefficients of watermarked block and a is a strength constant. The balance between robustness and visibility of watermarking is adjusted by a. The watermarked block is then back-transformed to spatial domain by taking its inverse DCT. 330 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Figure 1: DCT frequency bands LL1 LH1 HL1 HH1 Figure 2: Frequency bands of 1-level DWT 2.2 DCT-based Watermark Recovery To recover the embedded watermark piece from each frame, first the watermarked blocks are determined and then the middle band frequency coefficients in their DCT are obtained. The pseudo random sequences R0 and R1 are computed and correlated with the middle band coefficients of each watermarked block. The higher of the two correlation values specifies the recovered possible watermark data bit. As a result, an array of higher correlation value C(n) and an array of recovered bits U(n) of the watermark piece are obtained for nth bit after all watermarked blocks are examined. U(n) is (binary) correlated with each of the real watermark pieces Wi(n) to identify it. If the maximum correlation value is smaller than a predefined threshold value Tp, U(n) is ignored assuming a failure of watermark detection in the current frame. When all frames are processed in this manner, a number of recovered instances Uij(n), indexed by j, of each watermark piece Wi(n) are obtained and recorded. Correlation values Cij(n) of all recovered bits are also formed from C(n) of every frame. 2.2.1 Reconstruction of Watermark We use an algorithm for the reconstruction of watermark pieces Vi(n) from their recovered instances Uij(n) as follows. Set i=0 and count the numbers of 0 bits and 1 bits for every bit location n in Uij(n) discarding bits for which Cij(n)< T, a predefined bit correlation threshold value. Those are assumed as incorrectly recovered bits. Then, Vi(n) is assigned the bit with at least 70% majority of total count for bit n. If there is no such majority, the bit defaults to 0. This process is repeated after i is incremented until all watermark pieces are reconstructed. Finally, the entire watermark can be formed by concatenating all watermark pieces Vi(n) (i=0,1,2,…,m-1) in correct order. 2.3 DWT-based Watermarking The basic idea of the DWT is to decompose a frame into a sub-image of different spatial domain and independent frequency districts. 1-level Haar DWT is used in this study for simplicity. Figure 2 shows the 1-level DWT of an image by frequency bands. The lower resolution approximation region LL of an image contains the most important pictorial information, hence, it is not used for watermark embedding. The frequency regions of LH, HL and HH represent the horizontal, vertical and diagonal details, respectively, of the image. 331 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo A watermark is embedded to video frames piece by piece as in DCT-based watermarking. In our study, the same watermark piece is embedded to both LH and HL bands. For each bit of the watermark, a different pseudo random sequence Rn (n=0,1,2,…,L-1 and R={ R1, R2,…}) with length equal to the length of these bands is generated. After a piece of the watermark is selected randomly, the sequences in R that represents the bits in that piece only are multiplied by a strength constant and added to both LH and HL band coefficients of the DWT of the current frame, in a way similar to that in (2). We embed only watermark bits 0 (black pixels in the binary watermark image) in the DWT-based method to improve imperceptibility of watermarking. Finally, the frame is transformed to spatial domain by taking its inverse DWT. In the recovering stage, every sequence Rn is correlated with LH band coefficients of the 1level DWT of the current frame. Every bit n in the embedded watermark piece is recovered and stored in an array of U1(n) if C1(n) value of correlation of LH band coefficients with Rn exceeds a threshold value. Otherwise U1(n) defaults to 0. Then, U1(n) is divided into m pieces and each piece is correlated with each watermark piece Wi(n) to identify which watermark piece is embedded in the current frame. If the maximum correlation value is smaller than a predefined threshold value, U(n) is ignored assuming a failure of watermark detection in the LH band of the current frame. Otherwise, the piece giving the highest correlation value is overwritten on U1(n). Similarly, correlation of every Rn with HL band coefficients of current frame yield U2(n) and C2(n). When all frames are processed in this manner, a number of recovered instances Uij(n) of each watermark piece Wi(n) and the correlation values Cij(n) of all those recovered bits can be obtained and recorded. Note that Uij(n) and Cij(n) contains results obtained from both LH and HL band coefficients. The algorithm for the reconstruction of watermark pieces Vi(n) from their recovered instances Uij(n) is the same as explained in Section 2.2.1. 3. THE PROPOSED HYBRID VIDEO WATERMARKING METHOD 3.1 Hybrid Watermarking In the hybrid method, there are three ways to embed a piece of watermark in the current frame, using DCT, DWT, and a combination of the DCT-DWT transforms. In embedding stage, one of the three different watermarking algorithms and a watermark piece for the current frame are selected randomly. Depending on the selection, the entire frame is watermarked using the algorithms and parameters given in Section 2.1 (for DCT-based) or in Section 2.3 (for DWT-based) in the hybrid method. If the random selection comes out to be the combined method, the frame is divided into two equal halves by a horizontal line. The watermark piece is embedded to the upper half by the DCT-based algorithm and to the lower half by the DWT-based algorithm. In this case, the concepts are the same except that the maximum number of 8x8 DCT blocks and size of frequency regions of DWT in a frame will be halved. The hybrid method is expected to perform better by exploiting the advantages of the both transform based methods. 332 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 3.2 Watermark Recovery for Hybrid Method The watermarked video is used as input for the DCT based, DWT based and combined DCTDWT based watermark recovery modules, individually. Some attacks drop several frames from watermarked frame or change the order of frames in video. This makes any record of watermarking history of frames void, hence, all three modules must try to recover watermark data blindly from each frame. The recovering stages of the DCT based and DWT based watermarked frames are the same as given in Sections 2.2 and 2.3. If watermark data is to be recovered using The combined DCT-DWT recovery module applies to the upper half of each frame the DCT-based recovery algorithm and to the lower half the DWT-based algorithm. In the upper half frame, the same subset of DCT blocks watermarked by the combined method is located to recover the watermark bits. The outputs of two full frame independent recovery algorithms (DCT-based and DWT-based) and two half frame recovery algorithms for each frame are recorded separately. When all frames are processed 4 individual Uij(n), one from each recovery algorithm, are merged into one. The same merging applies to Cij(n) too. The algorithm for the reconstruction of watermark pieces Vi(n) from their hybrid-recovered instances Uij(n) is the same as explained in Section 2.2.1. Some attacks can distort the watermark data embedded using one specific frequency domain transform. In this case, the advantage of the hybrid method appears. If one of the transform based methods cannot resist to some attacks, the other transform based method may hopefully resist and recover the lost watermark data from either the same frame or other frames. 4. EXPERIMENTAL RESULTS 4.1 Details of Tests A digital video with 104 frames of size 640x480 and two different watermark data with dimensions of 20x20 and 24x24 pixels, respectively, are used in the tests (Figure 3). (b) (c) Figure 3: (a) A frame from the test video, (b) and (c) two watermarks used in the tests. The test video is also watermarked with the DCT-based and DWT-based methods, individually, in order to compare their performances to that of the proposed hybrid method. The tests are performed under 4 different scenarios. The watermark 1 is divided to 2 and 4 333 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo pieces in the scenarios 1 and 2, respectively, and watermark 2 is divided to 2 and 6 pieces in the scenarios 3 and 4, respectively. 4.2 Results of Simulated Attacks Noise addition attack adds to the watermarked video two types of noise, salt & pepper’ noise and Gaussian noise depending on selection. Because a video contains a large amount of redundancies between frames, frame dropping is an attractive attack to destroy watermark data. In the tests, the frames of the watermarked videos were dropped up to 70% of the total number of frames in the test video. The frame averaging attack collects a number of successive frames and averages them out to generate an output frame. This is repeated at every frame of watermarked video producing an averaged video. The compression attack is simulated by compressing the watermarked video using a codec for ‘wmv3’ video format in MATLAB environment. Median filtering attack smooths images without blurring edges significantly. Intensity adjustment attack, maps the values in intensity image to new values such that normalized intensity values less than 0.01 and higher than 0.99 are saturated at 0 and 255, respectively. Contrast enhancement attack applies histogram equalization to every frame. The normalized correlation value between a reconstructed watermark and an original watermark is computed and given in Table 1 as a measure of watermark detection robustness of the tested methods under a given scenario and an attack. Simulation results show that the hybrid method improves watermark robustness against the tested attacks. 4.3 Imperceptibility and Capacity Imperceptibility indicates how invisible the watermark is. This requirement has a trade off relation with two other requirements, robustness and capacity. The imperceptibility of the watermarked data is measured using peak signal-to-noise ratio (PSNR) between original and watermarked data. Imperceptibility values of all methods computed from the watermarked video frames were extremely high (over 80 dB for every frame) so that existence of any watermark in video could not be visually detected. Capacity is the amount of the data that can be embedded in a digital data. Increasing the size of watermark data embedded in a video decreases the visual quality of the video. We can compute the capacity of the DCT based method only, because in the DWT based method, number of bits to be embedded in a frame is theoretically infinite. For a given video, capacity of the DCT based method is equal to the number of blocks with a given size (usually 8) in a frame. The DCT based capacity is 4800 bits/frame for full frame watermarking and 2400 bits/frame for half-frame (i.e., for combined DCT-DWT based) watermarking. 334 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Table 1: Performances of the DCT-based, DWT-based and hybrid methods for several attacks. Given are the normalized correlation values between recovered and original watermarks. DCT Scenario Attack name salt & pepper noise density= 0.02 salt & pepper noise density=0.04 Gaussian noise (mild) frame dropping (70%) frame averaging over 2 frames frame averaging over 6 frames video compression (quality=90) 3x3 median filter intensity adjustment contrast enhancement 1 0.98 0.69 0.97 0.99 0.98 0.92 0.87 0.98 0.99 0.99 2 0.98 0.74 0.88 0.98 0.98 0.81 0.70 0.93 0.99 0.99 3 0.97 0.96 0.98 0.97 0.97 0.93 0.86 0.90 0.99 0.98 DWT Scenario 4 0.91 0.65 0.87 0.87 0.78 0.70 0.72 0.84 0.98 0.98 1 1.00 0.99 1.00 1.00 1.00 0.86 1.00 0.00 1.00 1.00 2 1.00 0.95 1.00 1.00 1.00 0.86 1.00 0.00 1.00 1.00 3 1.00 1.00 1.00 1.00 0.90 0.86 1.00 0.01 1.00 1.00 Hybrid Method Scenario 4 1.00 1.00 1.00 1.00 0.79 0.58 1.00 0.20 1.00 1.00 1 1.00 0.89 1.00 1.00 1.00 1.00 1.00 0.97 1.00 1.00 2 1.00 0.95 1.00 1.00 0.99 0.99 0.99 0.91 1.00 1.00 3 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.97 1.00 1.00 4 1.00 1.00 1.00 1.00 1.00 0.95 1.00 0.84 1.00 1.00 5. CONCLUSIONS In this study, a hybrid digital video watermarking method is proposed. This hybrid method contains two frequency domain watermarking methods because of their advantages: DCT based and DWT based methods. Thus, the advantages of the both methods are utilized in the proposed method. The watermark is divided to sub-pieces and these pieces are embedded to frames. The hybrid method has better robustness compared to the individual methods it merges without significant reductions in the capacity and imperceptibility requirements. The size of a piece of watermark to be embedded into a frame must not be too small. Otherwise recovery of such small pieces from an attacked video may fail. REFERENCES Busch, C., Funk, W. and Wolthusen, S. (1999) Digital Watermarking: From Concepts to Real-Time Video Applications. IEEE Computer Graphics and Applications, 19, 25-35. Chetan K.R, and Raghavendra K. (2010) DWT Based Blind Digital Video Watermarking Scheme for Video Authentication. International Journal of Computer Applications, 4, 19-26. Cox, I., Kilian, J., Leighton, F. and Shamoon, T. (1997) Secure Spread Spectrum Watermarking for Multimedia. IEEE Transactions on Image Processing, 6, 1673-1687. Cox, I., Miller, M. and Bloom, J. (2002) Digital Watermarking, Academic Press, USA Hartung, F. and Girod, B. (1998). Watermarking of uncompressed and compressed video. Proceedings Signal Processing, 66, 283–301 335 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Kundur, D. and Hatzinakos, D. (1998) Digital watermarking using multiresolution wavelet decomposition. Int. Conf. on Acoustics, Speech and Signal Processing, 2969-2972. Langelaar, G., and Lagendijk, R. (2001) Optimal differential energy watermarking of dct encoded images and video. IEEE Transactions on image Processing, 148–158 Xia, X., Boncelet, C., and Arce, G. (1997) A Multiresolution Watermark for Digital Images. Proc. IEEE Int. Conf. on Image Processing, vol. I, 548-551. Investigation Of Seismic Performance Of Existing Building Strengthened With Cfrp Ali Demir1, Hakan Başaran2, Duygu Dönmez Demir3 1Department of Civil Engineering, Celal Bayar University, Manisa, Turkey 2Department of Turgutlu Vocation School, Celal Bayar University, Manisa, Turkey 3Department of Mathematics, Celal Bayar University, Manisa, Turkey Abstract In this study, the seismic performance of the Merkez Efendi hospital building was determined with CFRP strengthening methods according to the Turkish Earthquake Code-2007. Firstly, the building was considered with the masonry walls and without masonry walls and the effect of the masonry walls to the performance of the building was investigated. Afterwards, the building was strengthened with CFRP plates to get the required seismic performance level. Consequently, the seismic performances of the hospital building were compared for these three cases. Keywords: Strengthening, Masonry Wall, CFRP, Seismic Performance 1.INTRODUCTION Buildings are subjected to earthquake, wind, fire etc. during their lifetimes. Sometimes, addition of a story and change in the purpose of using occur. For these reasons, the performances of the buildings should be investigated according to the present earthquake codes of the countries. If the performance of the building is insufficient, it must be rehabilitated. The Turkish Earthquake Code-2007 (TEC-2007) gives alternative rehabilitation methods. One should choose the most suitable method for buildings. Chapter 7 of TEC-2007 entitled “Assessment and Strengthening of Existing Buildings” and sets standards for 336 � 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. 1182 Title A name given to the resource A Hybrid Digital Video Watermarking Method Based on DCT and DWT Author Author Haldun , Sarnel Abstract A summary of the resource. Digital video watermarking is one of the solutions for copyright protection of digital multimedia data and draws great attention of both researchers and digital video owners. In this work, a new hybrid digital video watermarking method which uses the discrete cosine transform (DCT) and discrete wavelet transform (DWT) is proposed. Each frame is processed with one of the DCT and DWT methods or a combination of them, half of a frame by the DCT method and the other half by the DWT method. Selection of the watermarking for each frame in the video is determined randomly. The proposed method has undergone several attacks in order to check its robustness and compare to the DCT and DWT methods. The proposed hybrid method including a watermarking diversity throughout the video improves robustness against attacks.Keywords: Digital video watermarking, discrete cosine transform (DCT), discrete wavelet transform (DWT), copyright protection. Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/c3e2e9f1a205ebcc59ce1bcfe274ce75.pdf 712f1e0b082b92b7fbc34df6e32a6422 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Technologies Aiming To Improve Work Efficiency And Sustainability: Personnel Tracking Systems Halil Kaygisiz1, Abdülkadir Çakir1, Seyit Akpancar, Eyüp Çaki1 1Süleyman Demirel University, Isparta, Turkey 2Rize University, Rize, Turkey E-mails: halilkaygisiz@sdu.edu.tr, abdulkadircakir@sdu.edu.tr, sakpancar@yahoo.com,eyupcaki@sdu.edu.tr Abstract In this study, by dealing with personnel tracking systems used in business sector, it is examined their effects on business productivity and sustainability of these effects. Personnel tracking systems are computer-based electronic systems which enable to record business entry and exit times and preparation of the daily and monthly reports. It is aimed to increase business efficiency by ensuring the continuation and sustainability of personnel. Personnel tracking systems, according to application of RFID (Radio Frequency Identification), are performed by using biometric and barcode technologies. RFID can work contactless different from biometric and barcode technologies. RFID is the most common technology used in Personnel tracking systems because of this advantage. It is thought that staff awareness will increase on the use of tracking systems in the workplace with this study discussed the sustainability and dealing with the benefits of the Personnel tracking systems enabling the detection of workplace entry and exit times of workers. Keywords: Radio Frequency Identification, Personnel Tracking Systems, Sustainability, Business Efficiency, Identification Technologies 1. INTRODUCTION It needs to ensure the control of employees in order to work much more quickly and efficiently in companies that have many employees. In workplaces, in order to increase the productivity of personnel and maintain control of the personnel can be achieved by using tracking systems. Personnel tracking systems: having software and hardware equipments and developed for monitoring and control of factory staff, are a control mechanism that follows the monthly fees, all working hours and overtime of staff. With this system, business enterprises are able to follow, without any fault and forgetting, that staff work how many days and hours of within a specified period; lost time such as permit, late coming, early going and 60 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo no-coming. Personnel tracking systems are the contemporary systems of the key productivity. Personnel tracking systems provide to obtain mainly scoring payroll, and a wide variety of reports related to continuity of control. 2. PERSONNEL TRACKING SYSTEMS Personnel tracking systems are the systems which provide monitoring work, overtime, absenteeism, leave, rest periods and the calculation, employees in the workplace is a workplace inputs / outputs to be authorized. Employers with these systems are intended to provide the most efficient use of the total workforce. Thanks to personnel tracking systems, caused by human factor errors are minimized during the preparation of payroll. In addition, these obtained reports help the top management of enterprises by lighting the way to get more reliable decisions for the future. Personnel tracking systems, enterprises that perform calculations by hand due to lost time and human error factor in the prevention of the damage caused to the economies provided by businesses, such as follow-up of operational staff brings discipline and modernity. The business which is able to control the personnel costs of staff and working hours control, can also capture the chances of becoming more effective in highly competitive markets (Buyurgan, N. at al., 2009). Firstly, the follow-up of personnel has been followed up with procedure of the signature. It has not found safe by business since staff write working hours themselves. In order to ensure the safety, it needed manpower, that is, an additional staff to control. In order to confirm the correctness of the staff working hours used card instead of staff constitutes the beginnings of personnel tracking systems. Punch clocks, has been followed up by giving each individual named and anonymous tally cards. After scoring cards, with the systems of barcode cards, personnel tracking have been done. By developing personnel tracking systems, proximity systems have been used. It has began to establish a remote connection with the development of devices connected TCP / IP protocol. With recent technological advances, a lot of systems have become used for personnel tracking (Pala, Z., 2007). 3. TECHNOLOGIES USED PERSONNEL TRACKING SYSTEMS In personnel tracking systems, many automatic identification systems are used. The process of identification automatically makes life easy and most systems are designed for it. Each of these systems used a different technology, have different characteristics (Pala, Z., 2007). In personnel tracking systems, automatic identification systems can be grouped mainly in 5 groups (Fig. 1): 61 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 1. OCR: Optical Character Recognition Systems 2. Biometric Identification System (Face Recognition, Fingerprint recognition ... etc.). 3. Barcode Systems 4. Smart Card Systems 5. RFID: Identification with Radio Frequency Figure 1. Automatic identification systems (AUTO-ID) 3.1. OPTICAL CHARACTER RECOGNITION SYSTEM (OCR) Optical character recognition systems (OCR), provides an understanding of different fonts are read by machines. In scanners, to scan text and images, these systems are used. However, because the system is expensive, the field of using remains in a narrow frame. There are personnel tracking systems based on identification of signatures that are taken in entry and exit of staff. 3.2. BIOMETRIC RECOGNITION SYSTEMS Biometrics, on the basis of assets can be defined as the science of measuring and counting. Biometrics, developed to determine the user's identity by recognizing the physical and behavioral characteristics of a computer-controlled, is a general term used for automated systems. Therefore, there are not any problems such as forgotten or stolen in the loss of the card or encrypted systems. Biometric systems aim to provide access controlled passage of individuals, that is, it is allowed for authorized persons it is denied to access the passage / the transition to unauthorized persons (Tuğaç, B., 2007). 62 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Types of biometric recognition system used in personnel tracking systems: • Face Recognition System • Fingerprint Recognition • Voice Recognition • Iris Recognition • Retina Recognition (a) (b) (c) (d) Figure 2. Biometric Recognition Systems a)Face recognition device recognition device c)Voice recognition device d)Iris recognition device b)Fingerprint 3.2.1. FACE RECOGNITION SYSTEMS Facial recognition systems work on the basis of comparison by computer-aided that already committed to the database face images with an unknown face. These systems are used to select individuals within the access control or crowd (Fig. 2a). The main problem in facial recognition systems, with low quality pictures can cause problems in the comparison whom wearing glasses, etc. accessories (Dağoğlu, M., 2006). 3.2.2. FINGERPRINT RECOGNITION SYSTEMS The fingerprint is unique and does not change according to age or other characteristics. Every person has different fingerprints Therefore; fingerprint is one of the most reliable means of personal authentication (Fig. 2b). The fingerprint is a fingerprint recognition algorithm for each of the received image is different and unique feature of fingerprint ID code by creating a customized database extracts and saves. Each fingerprint code at the base of data is different for each person (Jain, A. K. ve Ross, A., 2004). 3.2.3. IRIS RECOGNITION SYSTEMS Iris recognition does not require close contact between the user and the reader and is an useful biometrics technology. The basic idea in iris recognition technologies is to perform on 63 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo layer of the iris of the eye by taking the picture (Fig. 2c). This image taken from a database with a person's iris removed and processed in accordance with the characteristic values. Then this characteristic in the database is used to the aim of comparing (Jain, A. K. ve Ross, A., 2003). 3.2.4. VOICE RECOGNITION SYSTEMS Sound biometry, emerged, determining changes over time in the sound frequency, is a system used to identify the person (Fig. 2d). The advantage of audio systems is the use of hands and eyes freely, but as in the case of the excitement, fear and chills, changes in sound volume, speed and quality, make identifying difficult. In today's technology, voice recognition tools with recorded sound are also possible deceiving. Therefore, application of this technique is not safe (Dağoğlu, M., 2006). 3.2.5. RETINA RECOGNITION SYSTEMS Based on the principle scanning the retina by the unique structure of the optical systems is high reliability of this technology but it is difficult to use, since the user must look at a certain point. Although technology is adequate, it has not been accepted for this reason (Tuğaç, B., 2007). 3.3. BARCODE RECOGNITION SYSTEMS Today, Barcodes are ones of used in many areas and at least one cost-effective automatic recognition systems. Nowadays, the generally rectangular, the thickness of the thin lines are drawn parallel to each other and it is a symbol created by the black bars occurring in the gaps between the lines (Dağoğlu, M., 2006). 3.4. SMART CARD SYSTEMS Smart cards are called “smart cards” including plastic cards into the “chips” (microprocessor). This is known as the main reason for smart cards, high information transport, processing, using data on the card, write and delete capabilities 'microprocessor' is carried out through. The applications of smart card technology opened new fields of application faster than before, magnetic media, such as to render safe and low cost, which cannot be possible so far (Jain, A. K. ve Ross, A., 2004). 64 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 3.5. RFID RFID systems have similarities with smartcard systems. The main differences are adjacent to smart cards; data is exchanged between the data carrier device and the reader using radio waves rather than being used with the contact surface offers considerable (Kılınç, T., 2007). Without human impact/contribution on the RFID system design are motivated to collect creation of information. It is a newer technology according to barcode technology and a system having advantages. The use around the world has been increasing year by year (Altun Z., 2010). The main advantage of RFID technology systems is characteristic of functioning that does not require contact with the vision and the line Labels, snow, ice, fog, paint, dirt, inside the box, and a warehouse-like vehicle can also be read visually and environmentally challenging conditions. RFID reader with a short response time of 100ms and a lot (several hundred), the label can be read almost simultaneously. With labels combined with sensors can be obtained very important information about the status of the product. In RFID technology, it is much more secure about security on the magnetic cards since the data can be conveyed by being encrypted thanks to many other features. In addition, not needing physical contact enables ease of use. For example, with RFID technology credentials can be read in your wallet (Ismael, N.M., 2010). 4. SUMMARY and CONCLUSION In this study, it is researched the technologies to improve business efficiency and sustainability in their workplace in order to ensure that research on tracking systems used by staff researched used. In addition to increasing the efficiency of business today has great significance in maintaining the Auto-ID systems, personnel tracking systems with optical character recognition systems, biometric identification systems, barcode systems, smart card systems and radio frequency identification system is used. Control technology with the development of more secure systems can be done by employees in the workplace. Although Employee tracking systems improve business efficiency, there are lacks in terms of data security. With the development of future systems more reliable and stable in the workplace will be provided the maximum level of receiving and maintaining productivity. REFERENCES Altun Z. (2010) RFID Okuyucunun Geliştirilmesi. Sakarya University, Ph.D. thesis, 108p, Sakarya. Buyurgan, N., Hardgrave, B.C., Baylor, J.L. and Walker, R.T. (2009) RFID in healthcare: a framework for uses and opportunities, International Journal of Advanced Pervasive and Ubiquitous Computing, Vol. 1 No. 1, pp. 1-25. 65 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Dağoğlu, M. (2006) Radyo Frekans Tanımlama Sistem Tasarımı ve Üretimi, Hacettepe University, Ph.D. thesis, Ankara. Ismael, N.M. (2010) Radyo Frekans Kimlik Tanımı (RFID), Selçuk University, Ph.D. thesis, 104p, Konya. Jain, A. K., Ross, A. (2004) Mutlibiometric Systems, Communications of the ACM, Vol. 74, pp. 34-40. Jain, A. K., Ross, A. (2003) Information fusion in biometrics., Pattern Recognition Letters, Vol. 24, pp. 2115-2125. Kılınç, T. (2007) RFID Sistemlerin İncelenmesi ve Sağlık Sektöründe Kullanılması, Maltepe University, Ph.D. thesis, İstanbul. Pala, Z. (2007) RFID Teknolojisi İle Otomasyon Bir Uygulama Olarak: Otopark Takibi, Yüzüncü Yıl University, Ph.D. thesis, Van. Tugaç, B. (2007) Radyo frekans ile kimlik tanıma, Yıldız Teknik University, Ph.D. thesis, İstanbul. 66 � 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. 1149 Title A name given to the resource Technologies Aiming To Improve Work Efficiency And Sustainability: Personnel Tracking Systems Author Author Halil , Kaygisiz Abstract A summary of the resource. In this study, by dealing with personnel tracking systems used in business sector, it is examined their effects on business productivity and sustainability of these effects. Personnel tracking systems are computer-based electronic systems which enable to record business entry and exit times and preparation of the daily and monthly reports. It is aimed to increase business efficiency by ensuring the continuation and sustainability of personnel. Personnel tracking systems, according to application of RFID (Radio Frequency Identification), are performed by using biometric and barcode technologies. RFID can work contactless different from biometric and barcode technologies. RFID is the most common technology used in Personnel tracking systems because of this advantage. It is thought that staff awareness will increase on the use of tracking systems in the workplace with this study discussed the sustainability and dealing with the benefits of the Personnel tracking systems enabling the detection of workplace entry and exit times of workers. Keywords: Radio Frequency Identification, Personnel Tracking Systems, Sustainability, Business Efficiency, Identification Technologies Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/beff986ad6fa88d0d258c84a85bf51c5.pdf 7bdc0c1882fb95100d22bb4f6d706fc5 PDF Text Text The Effects Of Organic Agriculture On Ecosystem And Safety Of Organic Foods Halil Tosun1, Kemal Seçkin2 1 Celal Bayar University Saruhanlı Vocation High School Manisa TURKEY 2Celal Bayar University Engineering Faculty, Food Engineering Department, Manisa TURKEY Abstract The demand for organic foods is increasing every day. The main reason for this increase in healty, nutritious and safe food supplements is that the commity organic market is also growing rapidly around the world, the health benefits of organic foods, or that the risk must be scientifically that it carries. The effects of organic farming practices can also be discussed in the ecological system. This review of conventional foods, organic foods, and examines the impacts on the environment both in terms of food safety. 1.INTRODUCTION Organic food consumption is increasing rapidly in recent years. The main reason is that cosumers think that the products produced by conventional methods are more safety, more nutritious and environmentally friendly. The reason relates to the prenciples of organic farming. In fact, organic farming, synthetic chemical agents (pesticides, fungicides, etc.), genetically modified organisms and their products may not be used with the vegetable and animal hormones(Magkos et al., 2003). However, many studies in organic foods and nutritional value compared to conventional food in environmental contaminants and did not show a significant superiority (Woese et al., 1997). On this subjects, studies show that organic foods contains less pestisides and nitrate than conventional foods. Morover there are studies showing that the mycotoxin contaminated withorganic foods. In synthetic foods organic pesticides are not used. So plants have secondary metabolites that contain more toxic effects. This may be a potential health hazard. Therefore, organic foods are more nutritious and safer than conventional foods, it is very difficult to say that scientifically. However, organic farming practices are environmentally friendly. Soil and water resources are not contaminated with synthetic chemicals, Environment are protected from antibiotics, hormones, synthetic chemicals and heavy metals contaminants. Instead of producing high yield and high quality products, the aim of organic agriculture is protection of the environment, plant, animal and human health withouth pollution water supplies and air. Therefore, conventional foods, organic foods, although not significantly have an advantage because of the positive contribution organic farming practices on the ecological balance production and consumption should be encouraged. 248 �2.ENVIRONMENTAL IMPACTS OF ORGANIC FARMING The main goal of organic agriculture is the protection of soil, animal and human health withouth poluting of soil, air. With the implementation of the sustainable development of organic agriculture, ecotourism, sustainable agriculture, biodiversity, erosion, desertification and the impact of the Elimination of the factors that cause climate change is possible. Organic agriculture is of sowing. Sowing, plants of different cultures to support the mutual succession to educate interspatial. Thus, the soil is maintained and increased productivity, reduced soil erosion, labor is evaluated on a regular basis during the year. To take soil fertility in organic farming, compost, green manure, farmyard manure, mineral fertilizers and microbial soil is added. Thus, the viability is maintained and the efficiency of the soil will be protected (Hansen et al, 2002). Compared to conventional agriculture, organic farming helps to increase biodiversity. With organic farming enriches the soil fauna, especially in large areas, increases plant diversity, increase the levels of soil borne organisms, arthropods, insects, and increases the number of birds (Bengtsson et al., 2005). 3.ENVIRONMENTAL IMPACTS OF ORGANIC LIVESTOCK In organic livestock antibiotics and chemicals to increase weight are not used for feeding and also synthetic chemicals are not used in the treatment. Animals are fed organic feed. Shelters are designed to obtain sufficient fresh air and sunlight. The main goal of organic livestock pastures for many years, ensuring the use of water resources and minimize environmental pollution by using clean and efficient. Instead of high milk yield and low cost of organic animal husbandry, environmental protection, animal health and welfare in the foreground. As a result, sustainable organic farming practices and animal husbandry development, provision of animal welfare, to minimize adverse impacts on the environment and herd health protection, it is possible (Kouba, 2003). 4.COMPARISON OF ORGANIC AND CONVENTIONAL FOODS SECURITY 4.1.Pesticisds The use of synthetic pesticides are prohibited in organic agriculture. Used instead of synthetic pesticides, biological pesticides in the human health effects has not been scientifically. Products of chemicals must not be contaminated soil, air and water. These chemicals, for example, calcium hypochlorite, sodium hypochlorite, copper sulfate, boric acid and elemental sulfur may be. America and European countries as a result of studies conducted on 94 000 samples of organic agricultural products, pesticide residue was found to have less than conventional products 4.2.Nitrates Conventional foods, contain fewer nitrates than organic foods. This is usually caused by not using artificial fertilizers organic foods. In a study conducted in Belgium 1703mg/kg organic food samples and the average nitrate, nitrate of conventional food samples were an average of 2637mg/kg (Pussemier et al., 2006). In another study of conventional vegetables, organic vegetables contained three times less nitrate was found. The organic milk contains more nitrate than conventional milk‘s (Magkos et al, 2003). 249 �4.3.Nutritional Value Compared to conventional foods with organic foods, ıt can be said that organic foods contains higher dry matter and high mineral content. In addition, there are also studies that show that higher vitamin C (Michael, 2005). Furthermore, many studies have shown that organic foods are made by conventional foods is not a significant difference in terms of nutritional values. This is the most comprehensive research on the subject, Woese et al. (1997), between the years of 1994 to investigate derlemişlerdir to 150 with the 1926. Examples of major cereals, vegetables and fruits that are used in research, bread, beer, milk and egg products, meat and products, and the calf. As a result, There is no singnificant differences between organic and conventional foods nutrationally. Worthington (2001) compiled 41 work on conventional foods, as a result of study organic foods contents of vitamin C, iron, magnesium phosphorus is higher. 4.4.Mycotoxins Synthetic fungusits are not used in organic agriculture. Consequently, organically grown plants can be more sensitive that claims against mold contamination. Studies of grain and cereal based products, fresh apples and Apple juice, such as organic products because they are more sensitive than the conventional as mold contamination. in 2008, Spain and Portugal ochrotoxin A presence was determined from organic and conventional cereals products. %72 percent of organic products and %8 percent of convantional products contained OTA between 1,64-0,05 ng/kg (Juan et al., 2008). In Italy 125 peach, pear, apricot and mixed fruit juice examples are determined in terms of patulin. Patulin was determined in conventional samples as 37,8 while in organic foods was 27.2%. Conventional examples show the average level of 3.6 µg/kg patulin, organic products, is the 3.3 µg/kg level average. None of the examples exceed the European Union current legal limit of 50 µ g/kg (Spadaro et al., 2008). In another study, fumonisin presences was determined in 60 sample of organic and conventional corn samples. Fumonisin content of conventional samples was found as 22-43 ng/g while in organic samples contents was found as 19-35 ng/g. None of samples exceed fumonisin level legal limit of 2000ng/g (Arino et al.2007). Results of organic agricultural products although not suffient to indicate that it contains mycotoxins than conventional pruducts. But organic agricultural products are not saf efor mycotoxins until at least can be said of conventional products. 4.5.Microbial safety Synthetic fertilizers are not used in organic farming. İnstead of synhetic fertilizer, animal manure, vegatable waste (gren manure), marine waste products are used. These products may contain feacel and pathogenic microorganisms. Therefore organic foods contain more Salmonella, Listeria and Escherichia coli O157:H7 than conventional foods (Winter and David, 2006). 5.RESULTS Popularity and consumptions of organic foods are increasing. Consumers of organic foods think that conventional foods are more secure, more nutritious and beter tasting. It is known that organic foods content less nitrate, more vitamine C and some minerals than conventional ones. In addition, organic foods contain less pesticide residue. In addition the risk of organic fertilizer contain fecal and pathogenic microrganisms and toxic exposure to mycotoxins than 250 �conventional foods of plant metabolites are dicussed in terms of food safety, organic farming is considered to contain more than makes. On the other hand according to conventional agriculture, organic agriculture polluting the soil and water resources, plant, animal and human health keeps in the forefront. Oversees the ecological balance and sustainable agriculture offers. As a result, problems related to organic farming, alternative methods of security, traceability and quality managment systems and good agricultural practices and organic farming should be encouraged to be reduced. REFERANCES Arino, A., Estopanan, G., Juan, T., Herrera, A., 2007, Estimation of dietary intakes of fumonisins B1 and B2 from conventional and organic corn, Food control, 18 (9):1058-1062. Bengtsson, J., Ahnström, J., Weibull, A. C. 2005. The Effects of Organic Agriculture on Biodiversity and Abundance: A Meta-Analysis. Journal of Applied Ecology, 42 (2): 261-269. Hansen, B., Alroe ,H.F., Kristensen, E.S., Wier, M., 2002, Assesment of food safety in organic farming, DARCOF Working Papers no: 52, Danish Research Centre for Organic Farming. [Unpublished,] Available online: http://orgprints.org/206/1/Hansen_organic_food_safety.pdf. Juan, C., Molto, J.C., Lino, C.M., Manes, C., 2008, Determination of ochratoxin A in organic and non-organic cereals and cereal products from Spain and Portugal, Food chemistry.107 (1):525-530. Kouba, M. 2003. Quality of organic animal products. Livestock Production, 80, 33-40. Magkos, F., Arvaniti, F., and Zampelas, A., 2003, Putting the safety of organic food into perspective, Nutr. Res. Rev., 16 (2):211–221. Michael, C. C. 2005. Organic fruits and vegetables: Potential Health Benefits and Risks. Nutrition Noteworthy, 7:(1), 1-5. Pussemier, L., Larondelle, Y., Van Peteghem, C., Huyghebaert, A., 2006, Chemical safety of conventionally and organically produced foodstuffs: a tentative comparison under Belgian conditions, Food Control, 17 (1):14–21. Spadaro, D., Garibaldi, A., Gullino, M.L., 2008, Occurrence of patulin and its dietary intake through pear, peach, and apricot juices in Italy, Food Additives and Contaminants, 1 (2):134139. Winter, C.K., and Davis, S.F., 2006, Organic Foods, Journal Of Food Sci., 71 (9):117-124. Woese, K., Lange, D., Boess, C., and Bogl K.W., 1997, A comparison of organically and conventionally grown foods–results of a review of the relevant literature, J. Sci. Food Agric., 74 (3):281–293. Worthington, V. 2000. Nutritional quality of organic versus conventional fruits, vegetables,and grains. Journal of Alternative and Complementary Medicine, 7:161–73. 251 � 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. 1252 Title A name given to the resource The Effects Of Organic Agriculture On Ecosystem And Safety Of Organic Foods Author Author Halil , Tosun Abstract A summary of the resource. The demand for organic foods is increasing every day. The main reason for this increase in healty, nutritious and safe food supplements is that the commity organic market is also growing rapidly around the world, the health benefits of organic foods, or that the risk must be scientifically that it carries. The effects of organic farming practices can also be discussed in the ecological system. This review of conventional foods, organic foods, and examines the impacts on the environment both in terms of food safety. Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),Q Science (General) https://omeka.ibu.edu.ba/files/original/5fde608d738569e1dd732d812b115ea9.pdf 097a67717cc666d68ab24553dd643d45 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Hatipoğlu M. M., Avrupa Birliği: Çağdaş Uygarlığın Yolu mu, Ulusal Egemenliğin Sonu mu? ( Is the EU way to modern civilizations or the end of national sovereignty?) Symposium, 0809.11.2004, Istanbul Hacettepe University Publication Hakim A., Middle East Needs Turkey’s EU Membership, The Journal of Turkish Weekly Opinion, 02 October 2005 Euractiv http://www.euractiv.com, the independent media portal fully dedicated to EU affairs, 2007 Ministry of Foreign Affairs http://www.mfa.gov.tr/agreement-establishing-an-association-between-the-european economic-community-and-turkey-signed-at-ankara_-september-1_-1963_.en.mfa, 2008 The Role Of Twin Deficit Problem In Sustainable Growth: An Econometric Analysis For Turkey Halil Uçal, Mehmet Bölükbaş Adnan Menderes University, Faculty of Economic and Administritive Sciences, 09900, Nazilli, Aydın, Turkey. E-mails:hucal@adu.edu.tr, mbolukbas@adu.edu.tr Abstract In economics literature the relationship between budget deficit and current account deficit is known as twin deficit hypothesis. The Keynesian Approach accepts a relationship between two deficits. In contrast to this, Ricardian Equivalence Hypothesis defends there is no relationship between these two deficits. Twin deficit has become the subject of several studies to test which of these hypotheses are reliable but no consensus has achieved. Some studies found a relationship from budget deficit to current account deficit but some of them had the opposite result. Especially after 1980 it is known that many developed and developing countries encountered with this twin deficit problem. Also Turkey has the problem of twin deficit. Therefore, it is important to find whether there is a causality between them and the direction of this causality. In this study the relationship between budget deficit and current account deficit is examined by using Johansen Cointegration Analysis. This study is based on period 1996:Q1-2011:Q4. According to results of co-integration; variable coefficients are statistically significant and consistent with what we expected in hypotheses. CAD has a significant negative effect on BD. When there is a 1% increase in CAD, BD decreases 0,12%. This finding is consistent with economic theory because according to Keynesian Approach two deficits have 258 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo relationship with each other. However, in contrast to this approach, the direction is from CAD to BD and also coefficient is negative. Keywords:Budget Deficit, Current Account Deficit, Sustainable Growth, Econometric Modeling, Turkey 1. INTRODUCTION The Twin Deficit is referred to a situation where an economy is running both Current Account Deficit (CAD) and Budget Deficit (BD). According to Ricardian Equivalence CAD and BD are not correlated. Budget deficit is a result of tax cut which reduces public revenues and public saving (Alkswani, 2000: 4). Decrease in public savings will be compensated by an increase in private saving. Therefore national saving will not be affected and the budget deficit will have no effect on the current trade deficit (Alkswani, 2000: 4). On the other hand, according to Keynesian proposition the two deficits are linked and the direction is from BD to CAD. Because if there is a budget deficit, government has to borrow more and as a result the interest rates rise. The rise of interest rates leads inflow of money from abroad and then the local currency appreciates. The appreciation of currency results with increase in import and decrease in export. As a result, trade deficit increase and current account balance distorted. The twin deficit has started to become a problem with the beginning of the 1980’s in USA. Increase in military expenditures and decrease in income tax raised budget deficit. The increase in budget deficit caused increase in debt of US to the rest of the world and therefore caused distortion in balance of payments. After the global crisis in 2008, it is seen that not only in USA also in other developed and developing countries have the same macroeconomic problems. Especially in developed countries such as European countries faced with serious problems in their economies. Growth in developing economies such as China and India has become a danger for developed countries. Foreign trade worsened and caused decrease in balance of payments in western countries. Also high borrowing of governments deepened crisis in European countries. In recent years, CAD has become the most discussed issue for Turkey’s economy. According to Peker (2009) macroeconomic policies such as inflation targeting generally cause appreciation of local currency and thus stimulate import. Turkey has lack of savings like other developing countries. Because of this, growth in economy depends on import oriented production and consumption. Although Turkish economy performs high level of growth, the trade balance is worsening. In the last decade Turkish foreign trade has showed a large increase. However, increase in trade volume has become more than increase in export. Also increase of gas and oil prices in the world has increased Turkey’s energy expenditure. Therefore trade balance and also current account balance worsened. After the 1999 earthquake and 2001 crisis, fiscal policies tightened and to increase the revenues new tax policies implied. Especially new taxes such as Private Consumption Tax (ÖTV) on import oriented goods implied to help improving budget balance. Especially ÖTV revenues on petroleum products, almost totally import oriented, helped to finance the budget deficit. Tax burden is 20% in 2011 which was 13% in 1998. Also share of value-added taxes (VAT) from import in total value-added tax revenues raised to 17% which was 11% in 1999. The gap between domestic VAT and VAT from import is closed as of 2011. 259 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The growth in economy and tightened fiscal policies reduced the vulnerability to crisis of Turkish economy. However, good performance of budget balance had no positive effect on balance of payments. Export-import ratio was under 70% except 2001 and 2009. After 2001 Trade deficit increased continuously and in period 1997-2004 CAD/GDP ratio was 1,1% but in period 2005-2010 the ratio raised to 5,1%. Graph 1 shows the relation of BD and CAD in the last 15 years. Figure 1. Budget Deficit and Current Account Deficit in Turkey, 1996-2011 (millions of $) Source: Electronic Data Delivery System (EDDS), CBRT, 2012. As seen in the figure, especially after the 2001, Current Account Balance continuously worsens. However, in this period Turkish economy experienced high growth rates. With the global financial crises in 2009 CAD decreases sharply. After that it increases sharply too. In this period BD moves in the opposite direction. According to graph, BD did not rise over 30 billion dollars except 2009. Shrink in economy and decrease in foreign trade decreased budget revenues in 2009. However in the last decade BD/GDP ratio decreased continuously and become -1.4% as of 2011. This ratio is less than 3% which is the reference value in Maastricht Criteria. As of 2011 most of the EU member countries do not meet this criterion. In this paper it is discussed whether CAD and BD has a correlation with each other and if there is, in which direction is this relationship. According to hypothesis of this paper there is a correlation between these two deficits and it is negatively correlated. Because the increase in trade deficit increases the budget tax revenues and this help to decrease budget deficit. 2. LITERATURE In economic literature, there are many empirical researches that focused on twin deficit problem. In 1980’s United States faced with increase in federal trade deficit (TD) and federal budget deficit together. After that the relationship between trade deficit and budget deficit has become an important subject for researchers. Darrat (1988) tried to find the linkage between TD and BD by using data period 1960:I to 1984:IV for United States. He found the evidence of causality from budget deficit to trade 260 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo deficit and stronger causality from trade to budget deficit by using multivariate Granger Causality Test. In the other study for the U.S., Enders and Lee (1990) searched the relationship between BD and CAD in period 1947 to 1987 by using VAR analysis. They found that government spending innovation generates a persistent current account deficit. Also, Abelln (1990) examined the relationship between federal budget deficits and merchandise trade deficit for U.S. He used multivariate time series within autoregressive model for period 1979:02 through 1985:02. He found that indirectly budget deficits affect trade deficits. Another work on US budget deficit and current account deficit linkage is study of BahmaniOskooee (1989). He examined the linkage in period 1973-1985 and concluded that the budget deficit contribute to current account deficit. Not only U.S. but also other countries are faced with this twin deficit issue. Therefore, there are studies about other countries too. Islam (1998) examined the casual relationship between budget deficits and trade deficits of Brazil from 1973:1Q through 1991:Q4. The results suggested that there is a bilateral causality between them. Vamvoukas (1999) used annual data in period between 1948 and 1994 for Greece. He used error correction model for the analysis and found that budget deficit has short and long run positive and significant causal effects on trade deficit. Alkswani (2000) studied on twin deficit problem in petroleum economy by using Saudi Arabia annual data from 1970 to 1999. In his empirical analysis he used ECM, Johansen cointegration and Granger bivariate causality tests and as a result found that trade deficit causes budget deficit. Also in Turkey, there are many studies focusing on Turkey’s twin deficit problem. Some of these studies are Ay, et al.(2004), Uğur and Karatay (2009), Aksu and Başar (2005), Utkulu (2003), Yücel and Ata (2003), Kutlar and Şimşek (2001), Zegin(2000), Sever and Demir (2007), Akbostancı and Tunç (2002). Some of them used current account deficit variable and some used trade deficit variable in their empirical studies. Most of them used quarterly data for Turkey. Akbostancı and Tunç (2002) used quarterly variables between 1987:Q1 and 2001:Q3. They used Budget balance and trade balance as a percentage of GDP. By using ECM and Cointegration analysis the empirical results show that there is a long run relationship between two and in the short run worsening of budget balance worsens trade balance. Sever and Demir (2007) used quarterly data between the years 1987 and 2006 to examine the relationship of budget deficit with current account deficit. By using stationarity test, granger causality test and VAR analysis they found that budget deficit influence current account deficit indirectly. Şimşek and Kutlar (2001) used budget deficit and trade balance seasonally adjusted data in log form in period 1984(4) through 2000(2). In the analysis stationarity test, granger causality test, misspecification test, cointegration test and ECM used and found that there is a positive relationship between two variables and trade deficit increase budget deficit. Zengin (2000) used seasonally adjusted quarterly data for period 1987:I through 1998:I. The main variables are trade deficit and consolidated budget deficit as ratios to GNP. In the 261 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo analysis VAR, Variance decompositions and impulse response function used. The result of the empirical analysis is that budget deficit influence trade balance. Yücel and Ata (2003) used yearly data from 1975 to 2002. The variables are current account deficit an budget deficit both in log form. The result of the empirical analysis is that there is a cointegration between CA and BD and there is a long run positive relationship. Granger causality test results say that causality is from BD to CA in lag(1) and causality is from CA to BD in lag (3,4 and 7). Utkulu (2003) used budget deficit and trade deficit variables as yearly data in period between 1950 and 2000. By using cointegration analysis and ECM, he found that there is a two sided long run causality between budget and trade deficits. Ay et al.(2004) used monthly data between 1992 and 2003 for the empirical analysis to find the linkage between BD and CAD. The variables used in the empirical analysis were in percentage of GDP. They used Granger Causality test and regression analysis. According to the empirical analysis there is reciprocal relationship between two variables. According to two regression analysis the coefficients are positive. 3. MODEL, METHOD AND DATA SET In this section, a multivariate model has established to investigate twin deficit problem in Turkey. BD = β0 + β1 CAD + Ut (1) Where BD, CAD, are budget deficit and current account deficit respectively. Budget deficit (BD) is generally defined as an amount by which some measure of government expenditure and some measure of government revenue. BD is dependent variable, whereas, current account is independent variable in this model. And current account deficit (CAD) Current account deficit includes foreign trade in goods, services and transfers. Current account occurs when a country’s total import of goods, services and transfers is greater than total export of goods services and transfers. Many studies in the literature use BD as an independent variable. But in this study BD is used as dependent variable unlike other studies. This paper adopted the method of co-integration first found by Engle-Granger (1987), developed by Johansen (1988) and applied by Johansen and Juselius (1990). This method depends on direct investigation of co-integration in the vector autoregressive (VAR) representation and produces maximum likelihood estimators of the unconstrained cointegration vector, but it allows one to explicitly test for number of co-integration vectors. Johansen’s methodology takes its starting points in the vector auto regression (VAR) of order p given by; yt= A1 yt-1 + ……. Apyt-p + Bxt + Ɛt, (2) Where yt is a k vector of non-stationary variables I(1), xt is a d vector of deterministic variable; and Ɛt indicates an innovation vector. This VAR can be written as; p-1 Δyt= π yt-1 + Σ τiΔyt-I + Bxt + Ɛt, 262 (3) �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo i-1 where p π = Σ Ai– I, τi= - Σ Aj. (4) I=1 Where cointegration hypothesis defined as a reduced rank of the matrix π is stated in the form of π = αβ. α and β represent the two matrix which have (kxr)-dimensional and r rank. r is the number of co-integration (rank), β is a co-integration vector showing long-term effects of variables in the equilibrium relations and α indicates speed of adjustment in error correction model. Accordingly an matrix π is estimated from an unrestricted VAR in Johansen method and tested that specified conditions with reduced rank of π rejected or not. And determined by the help of Johansen method’s test statistics (λtrace and λmak) how many rank of the matrix π has.In this context, the data set of the variables used to determine the twin deficit problem in Turkey belong to1996:Q1-2011:Q4 period. All data were taken from Electronic Data Delivery System (EDDS) published by the Central Bank of the Republic of Turkey (CBRT). And Econometric Views (Eviews 5.1) software program was used for all tests and estimates. 4. EMPIRICAL RESULTS AND DISCUSSION 4.1. Pre Tests Before constructing the Johansen method, it is important to make some process and pre-tests. Firstly the independent variables were transformed into logarithmic form and variables are understood to have seasonal effect deseasonalized by using moving average method. Then checked the univariate time series of variables by using a unit roots test. Here checked unit roots of variables by adopting the Augmented Dickey Fuller (ADF) (1979) test. ADF unit root test results can be seen in Table 1. Variables were initially tested with first-level values and then tested with the levels of receipt of the first differences. Accordingly determined that all variables are integrated in the same order I(1). Therefore the necessary pre-condition for co-integration is provided. Table 1. ADF Unit Root Test Critical Values Variables ADF Test 1% BD -2.318258 [3] -4.1118 CAD -3.353061 [1] -4.1104 ΔBD -9.694507 [2] -3.5440 ΔCAD -4.617754 [6] -3.5526 Note: Trend and intercept term is used as test type for BD and CAD variables, but only intercept term is used for the first differences of variables (Δ). The values in square brackets indicates appropriate length of delay according to AIC. 263 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo It is necessary to determine an appropriate number of delay to apply Johansen method. There are many measurements in the literature to determine the length of delay; Akaike Info Criterion, Schwarz Info Criterion, Hannan-Quin Criterion and Recent Forecast Error Criterion are the most commonly used (Johansen, 1995; Enders, 1995). But these criterions are not enough on their own. Also there should not be econometric problems in the length of delay selected with info criterions. According to this, in this model the length of delay is determined as two. In this context the model presented in Table 2 shows forecasting of diagnostic test is successfully; Table 2: Diagnostic Test Results White Heteroskedasticity Chi-sq Df Prop 14.897 18 0.669 Jarque-Bera Df Prop 0.203535 2 0.9032 0.633672 2 0.7285 Normality Test 4.2. Cointegration Analysis After checking univariate of all time series variables, now can be tested co-integration among these two variables (BD and CAD). The purpose of the co-integration test is to determine whether a group of non-stationary series are co-integrated or not. According to Table 1, all variables are I(1), that means co-integration relation between unemployment and independent variables can be investigated by helping of Johansen Cointegration Method. The results of λtrace and λmak statistics are presented in Table 3. λtrace and λmak statistics helps to find existence of co-integration and number of vectors. According to the statistics; the null hypothesis (there is no co-integration relation between variables), is rejected against to alternative hypothesis (there is at least one co-integration relationship between the variables). In this case, should be concluded the existence of at least one cointegration relationship at 5 % critical value. Table 3: Co-integration Test Null Hypothesi s (H0) 264 Alternative Hypothesisi s (H1) Eigenvalu e Trace and Mak Statistics 5% Critical Value �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo λTrace r=0 λTrace statistic r>0 0.309956 r≤1 23.57399 15.4947 1 0.571998 3.84146 6 r>1 0.009183 λMak λMak statistic r=0 r=1 0.309956 23.00199 14.26460 r=1 r=2 0.009183 0.571998 3.841466 The co-integration equation is presented in Table 4. According to results of co-integration; variable coefficients are statistically significant and consistent with what we expected in hypotheses. CAD has a significant negative effect on BD. When there is a 1% increase in CAD, BD decreases 0,12%. This finding is consistent with economic theory because according to Keynesian Approach two deficits have relationship with each other. However, in contrast to this approach, the direction is from CAD to BD and also coefficient is negative. Table 4: Co-integration Equation BD Normalized Co-integration coefficient (β′) Adaptation rates coefficient (α) Co-integration Equation CAD 0.122535 1.000 (0.08580) -0.000427 -5.23E-05 (7.68E-05) (0.00019) BD= 5001.857 - 0.122535CAD 4.3. Error Correction Model If there is a co-integration relationship among non-stationary variables, there has to be an error correction representation (Engle & Granger, 1987) which illustrates the dynamic convergence of the system to the long-run equilibrium. A precondition for the existence of co-integration is that all the variables are integrated of the same order. If this is fulfilled, then the residuals from the long-run estimates can be used as the error correction term (ECT) to explain the short run dynamic. The error correction variable in a short run 265 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo dynamic relationship indicates the proportion of the disequilibrium from one period that is adjusted in the next period (Cholifihani, 2008; 74). Error correction model (vector error correction: VEC) was established in order to investigate the short-run dynamics of variables acting together in the long-run and the results are presented in Table 5. As seen in Table 5; coefficient of error correction term (ECt-1) is statistically significant and negative. If the error correction term is negative, that means deviations in the short-run will be eliminated and series converges to the long-run equilibrium value again among the series moving together in the long-run. Namely error correction term is good working. According to the result approximately 87 % of deviations from the long-run equilibrium value eliminate in each period. Table 5: Error Correction Model Estimation Results BAt= β0 + β1CAt-1 + αECt-1+ ut Variables Coefficient t-statistic BAt-1 -0.049275 -0.33937 CAt-1 -0.247044 -1.45152 ECt-1 -0.874470 -4.69637 Invariable term -138.1142 -0.31490 R2 = 0.46 R 2 = 0.44 F = 17.12 5.CONCLUSION In this paper we tested whether there is a relationship between BD and CAD in Turkey with the framework of growth. In the last decade, Turkey’s economy performed well. After the 2001 crisis new economic policies strengthened the economy against crises. With the help of tight fiscal policies, government did not compromise on the budget. However increase in consumption, appreciated currency, lack of savings and rise in price of energy products caused increase in trade deficit. As a result current account deficit rose. According to empirical results there is a significant negative correlation between BD - CAD and the direction is from CAD to BD. When there is a 1% increase in CAD, BD decreases 0,12%. Many studies on Turkey do not cover last decade’s data. However this study reflects the effects of structural changes in Turkish Economy after the period 2001 in terms of BD and CAD. In this regard empirical results of this study differ than other papers. That is to say, an increase in CAD helps to fix the budget balance. 2/3 of tax revenues come from indirect taxes which means most of tax revenues in Turkey come from consumption tax. It seems that economic growth in Turkey based on consumption which results with CAD. This is not a sustainable situation. Because, in period of slowdown in the economy cause not only decrease in CAD but also deterioration of budget balance. This situation reduces the credibility of the government and the economy. Therefore Turkish economy has to cope with 266 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo CAD not with tax policies but with increasing production facilities. If not, the economy may face with both deficits at the same time. REFERENCES Abell, J. D. (1990) Twin Deficits During the 1980’s: An Emprical Investigation, Journal of Macroeconomics, 12, 81-96. Akbostancı, E. ve G.İ. Tunç (2002) Turkish Twin Deficit: An Error Correction Model of Trade Balance, Middle East Technical Universty, ERC workingpapers, 1–17. Aksu, H ve S. Başar (2005) İkiz Açıklar Hipotezi’nin Türkiye Açısından Araştırılması, İktisat, İşletme ve Finansa Dergisi, (20), 109–114. Alkswani, A.M. (2000) Twin Deficit Phenomenon in Petroleum Economy: Evidence from Saudi Arabia, Seventh Annual Conference, Economic Research Forum, Amman. Ata, A. Y. ve F. Yücel (2003) Eş-Bütünleşme ve Nedensellik Testleri Altında İkiz Açıklar Hipotezi: Türkiye Uygulaması, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 12(12). Ay, A., Z. Karaçor, M. Mucuk, S. Erdoğan (2004) Bütçe Açığı - Cari İşlemler Açığı Arasındaki İlişki: Türkiye Örneği (1992-2003), Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü Dergisi, 12, 75–82. Bahmani-Oskooee, Mohsen (1989) Effects of the US Government Budget on its Current Account: An Empirical Inquiry, Quarterly Review of Economics and Business, 29, 76-91. Cholifihani, M. (2008) A Cointegration Analysis of PublicDebt Service and GDP in Indonesia, Journal of Management and Social Sciences, 4(2): 68-81. Darrat, D.A. (1988), Have Large Budget Deficit Caused Rising Trade Deficit?, Southern Economic Journal, 54, 879–887. Dickey, D. and Fuller, W. A. (1979) Distribution of the Estimates for Autoregressive Time Series with a Unit Root, Journal of the American Statistical Association, 74, 427-431. Engle, R. F. and Granger, C. W. (1987) Co-integration and Error Correction Representation, Estimation and Testing, Econometrica, 55, 251-276. Enders, W. (1995) Applied Econometric Time Series First Edition, Wiley New York. Enders, W. ve B. S. Lee (1990) Current Account and Budget Deficits : Twins or Distant Cousing, The review of Economics and Statistics, 72(3), 373- 381. GİB (2012) “Gelir İdaresi Başkanlığı, Vergi İstatistikleri”, www.gib.gov.tr Johansen, S. (1988) Statistical Analysis of Cointegration Vectors, Journal of Economic Dynamic and Control, 12, 1988: 231-254. Johansen, S. (1995) Likelihood Basic Inference in Cointegration Vector Autoregressive Models, Oxford University Press, New York. Kutlar, A. ve M. Şimşek (2001) Türkiye’de Bütçe Açıklarının Dış Ticaret Açıklarına Etkileri, Ekonometrik Bir Yaklaşım: 1984–2000, Dokuz Eylül Üniversitesi, İİBF Dergisi, 16 (1), 1–13. Peker, O. (2009) Türkiye’deki Cari Açık Sürdürülebilir mi? Ekonometrik Bir Analiz, Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 17(1), 164-174. 267 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo TCMB (2012) Elektronik Veri Dağıtım Sistemi (EVDS), www.tcmb.gov.tr Utkulu U. (2003) Türkiye’de Bütçe Açıkları ve Dış Ticaret Açıkları Gerçekten İkiz mi? Koentegrasyon ve Nedensellik Bulguları”, D.E.Ü. İİBF Dergisi, 1(18), 45–61. Sever, E. And M. Demir (2007) Türkiye’de Bütçe Açığı ile Cari Açık Arasındaki İlişkilerin VAR Analizi ie İncelenmesi, Eskişehir Osmangazi Üniversitesi İİBF Dergisi,2(1),47-63. Vamvoukas, G. (1999) The Twin Deficits Phenomenon: Evidence From Greece, Applied Economics,31, 1093-1100. Zengin, A. (2000) İkiz Açıklar Hipotezi (Türkiye Uygulaması), Gazi Üniversitesi Ekonomik Yaklaşım Dergisi,11(39), 37–67. The Eu Integration And The Monetary Union: Why England Don’t Join The Euro Akcay Ekrem Yasar1,Akman Elvettin2,Akman Cigdem2 1Ankara Unıversity,Ankara/Turkey 2Suleyman Demirel University,Isparta/Turkey E-mails: ey_akcay@hotmail.com,elvettinakman@sdu.edu.tr, cigdemargun@sdu.edu.tr Abstract EU which was established in 1957 with Rome Treaties and in 1992 with Maastricht Treaty made process from economic union towards political union, also has tried considering the harmony many issues such as agriculture, commerce. One of these issues is monetary union. Within the Monetary Union that came into make its plans in 1969 and it was thought that could prevent the cycle and consider the common monetary policy. In this framework, in 1979, The European Monetary System was established and then in 1986 within the Single European Act, this process continued and in 1992 with Maastricht Treaty it became clearer. Then in 1997, The European Monetary Institute was established and finally in 1999, EURO was accepted as monetary unit for EU members. Now, 17 members put the EURO account but England hasn’t yet. There are many causes about this issues such as political, economics, social, national interests. for England. In addition, this issue or policy effected the other relationships of England. Keywords: EU, England, The Monetary Union, EURO, National Interests. 1. INTRODUCTION The idea of integration in Europe begins with Dante in the 13. Century, embodied by the Organization for European Coal and Steel established by the Treaty of Paris (ECSC) after World War II in 1951 and the European Economic Community (EEC) established by Treaties of Rome in 1957, the Union lived an important process of deepening and enlargement over time (Akçay, Akman and Argun, 2011). 268 � 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. 1332 Title A name given to the resource The Role Of Twin Deficit Problem In Sustainable Growth: An Econometric Analysis For Turkey Author Author Halil , Uçal Abstract A summary of the resource. In economics literature the relationship between budget deficit and current account deficit is known as twin deficit hypothesis. The Keynesian Approach accepts a relationship between two deficits. In contrast to this, Ricardian Equivalence Hypothesis defends there is no relationship between these two deficits. Twin deficit has become the subject of several studies to test which of these hypotheses are reliable but no consensus has achieved. Some studies found a relationship from budget deficit to current account deficit but some of them had the opposite result. Especially after 1980 it is known that many developed and developing countries encountered with this twin deficit problem. Also Turkey has the problem of twin deficit. Therefore, it is important to find whether there is a causality between them and the direction of this causality. In this study the relationship between budget deficit and current account deficit is examined by using Johansen Cointegration Analysis. This study is based on period 1996:Q1-2011:Q4. According to results of co-integration; variable coefficients are statistically significant and consistent with what we expected in hypotheses. CAD has a significant negative effect on BD. When there is a 1% increase in CAD, BD decreases 0,12%. This finding is consistent with economic theory because according to Keynesian Approach two deficits have relationship with each other. However, in contrast to this approach, the direction is from CAD to BD and also coefficient is negative. Keywords:Budget Deficit, Current Account Deficit, Sustainable Growth, Econometric Modeling, Turkey Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),HB Economic Theory,HG Finance,HJ Public Finance https://omeka.ibu.edu.ba/files/original/bc382ff5cc12deaedccc276d63aecc7e.pdf 1b9f99efd70c7bcc606a0a571a55c229 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The Impacts Of Using Additional Teaching Materials On Students’ Performance In Package Program Education: The Case Of Fidelio And Sejour Hasan Kinay, Abdullah Akgün, Hakan Çetin, Yusuf Yilmaz, Zeki Akinci Akdeniz University E-mails: kinay@akdeniz.edu.tr, akgun@akdeniz.edu.tr, hakanc@akdeniz.edu.tr, yusufyilmaz@akdeniz.edu.tr, zakinci@akdeniz.edu.tr Abstract This study has been carried out to examine the effects of the use of additional teaching materials on student's performances, during educational activities regarding the use of package programs in the tourism sector. The study design called for two separate groups. Students were provided with a laboratory for study outside of course hours. 73 students took part in practice sessions outside of course hours, while a total of 145 students took the examinations. While researching the effects of using course books, 93 students took classes having been provided course books, while a further 97 students took the classes without course books. A post test controlled experimental design was used to compare the two groups. The study was carried out with third year students of the Akdeniz University, School of Tourism and Hotel Management in the fall term of the 2011 – 2012 educational year. To gather data on the effectiveness of usage of course books, the Fidelio program instructors applied a test with 10 open ended questions, prepared by employees working in the sector and using the program and the researchers. For the laboratory effectiveness study, a post test consisting of 10 questions was prepared by the researchers together with sector employees and applied to the students. The results of the study were evaluated using the SPSS 15.0 statistical software package. Based on the findings, the researchers have made recommendations on the use of course books and laboratory study outside of class hours in applied courses such as package program instruction. Keywords: Additional Teaching Materials, Package Program Education, Package Program Usage 1.INTRODUCTION We are living in an age where global competition pressures are increasing, information is produced rapidly and the information produced is consumed even faster than it is being created; the information age. This age is characterized by an increased flow of information between organizations, individuals and institutions, where the effectiveness of this interaction is high. The increase of the amount of information, triggered by computer use, has affected all sectors, including the tourism and hotel sector. The tourism sector bases activities on the production of services, requiring an active workforce, while some positions, such as customer service and reception, necessitate a face to 95 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo face relationship with customers, meaning that there is a need for qualified personnel. In the constantly changing and developing society, it is clear that individuals who can use information technologies in an efficient way will be considered to be highly qualified and will be more successful (Kurbanoğlu and Akkoyunlu, 2002). For this reason, those wishing to find employment in the tourism sector must be skilled in the use of at least one of the automated systems that are widely used, in order to find employment more easily. The effective use of information technologies in the tourism industry, in hotels, catering establishments, travel companies and sub-units of these organizations, facilitates the management of human resources and increases the efficiency of employees. If human resources can benefit from information technologies, the quality and global competitiveness of the tourism industry will increase (Alkaya, 2006). A study performed in 2004 shows that the greatest issue encountered in computer use in hotels stems for the users, but more specifically, the training of users. The same study concludes that “problems caused by the training of users must be decreased” (Kınay and Kınay, 2004). An examination of curricula of schools providing tourism education shows that the vast majority include courses on automated systems used in the sector. The most encountered problem in automation education is that students are not able to repeat and practice what the learn in class. Even if the student is able to perform all of the tasks as described by the instructor, as the students are not able to repeat these tasks outside of the classroom, they usually come to the next session having forgotten all they have learned. However, being “informed” in the information age means to develop learning capacities, use information, obtain new skills and turn this into a consistent form of behaviour (Yıldırım, 2001). Failure to utilise skills learned in class outside of the classroom means that learning has not really taken place. In information technologies education, whether a student owns a computer, how effectively the student uses computers in daily life, and the social environment all affect the quality of the learning process. A study performed on “information technology education in primary schools shows that gender, the educational status of the parents, whether the family owns a computer, whether the parents assist the child with homework, the student's perceptions and attitudes towards studying all have a statistically significant effect (Demir, 2008). In the transition from an industrial society to information society, educational models also exhibit significant changes. In transitioning to an information society, the teacher's role as a guide, the student learning through teamwork, management based on educationaladministrative leadership, learning based on personal initiative, variable educations programs, organizational learning and multi-faceted conceptional learning criteria become important. In this context, learning through computer laboratory activities, with peers, through debate and consulting other resources and by joint activities that allow students to complement each other, is considered to have the potential to be high quality and sustainable. Many studies show that the use of additional teaching materials has a positive effect on student success. The effect of computer assisted instruction has been shown to have a positive effect in science classes (Altunay and Şeker, 2008), English classes (Akdağ and Tok, 2008), and education with autistic children (Bayram, 2006). 2. INFORMATION TECHNOLOGIES AND PACKAGE PROGRAMS 96 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo All technology used in gathering, processing, storing, transmitting through networks and presenting information to users, including communication and computing technologies, may be referred to as “information technologies” (Tonta,1999). Developments in information technology have also affected the field of software. Two important developments have taken place in the field of software for end users in an organizational context. Firstly, instead of specific programs with a single aim developed by in house software experts or end users, organizations are using package programs developed by software companies. This trend began with the emergence of affordable and easy to use software packages designed for micro computers. Today, package programs are available for almost every sector and are developed and marketed by software companies. 3. USAGE OF PACKAGE PROGRAMS IN THE TOURISM SECTOR Considering that electronic trade is becoming widespread and will take up an important share in the total trade volume of all countries, information technology has become an important issue (Gölönü, 2006). Computer based automation systems have become an important infrastructural element in the tourism sector. To address this need, many software companies have developed automation software systems specifically for hotels. Tourism companies are required to gather information regularly, store this information and recall it when necessary. Travel agents are required to fill in forms regarding the products or services that they market as intermediaries, such as accommodation, independent catering services from restaurants, cafes and bars etc., yacht and boat rental companies, other travel agencies organizing city tours, airlines, car or limousine rental companies, railways, maritime transportation companies, and those providing guidance services in museums and places of interest in order to achieve continuity in their services and therefore achieve efficiency and customer satisfaction. Therefore, travel agencies are marketing information in a sense. In this context, travel agencies depend on correct and timely information in their operations, and information technologies are a vital aspect in management. As the tourism sector is based on the production and development of information, information technologies are highly significant. For this reason, there is a multitude of package programs for tourism operators on the market and it is almost impossible to find a tourism agency that does not use package programs. Most of the software developed for the tourism sector targets travel agencies and organizations providing accommodation. 4. PACKAGE INSTITUTIONS PROGRAM EDUCATION IN TOURISM EDUCATION Software companies marketing to the tourism sector provide most of their automation software to education institutions providing tourism education for free or a modest fee. For example, PROTEL, a company representing the Fidelio program provides free education to instructors giving reception courses in universities, in the scope of the Tourism Education and Employment Support Project. If the instructor achieves a score of 70 or higher in the examination at the end of the training, the Fidelio program is provided to the educational institution free of charge. SAN Bilgisayar, the producer of the Sejour program, used in travel agency automation, provided the program to schools free of charge, but now is struggling to 97 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo cope with the demand and charges a modest fee. Some other programs such as Newage and Tourkuaz are free to try or have demo versions. 5. METHODOLOGY 5.1. Aim of the Study The aim of the study is to identify whether the use of course books and laboratory sessions outside of class hours, constituting additional teaching materials, has an effect on student success in applied vocational information technology courses. Furthermore, this study aims to identify if schools and administrators providing IT systems education should facilitate the provision of resources and space for students to study outside of class hours, to achieve higher quality and permanency in learning processes. 5.2. Research Methods The study consisted of two parts. 73 students took part in laboratory application sessions outside of class hours, and took the examination which was taken by a total of 145 students. To examine the effectiveness of the use of course books, 93 students were provided with course books, while 97 students were not. The study used a post test controlled experimental design. The population for the study was all students receiving package program education, while the sample selected consisted of third year students at the Akdeniz University, School of Tourism and Hotel Management, department of travel and accommodation management. The data was gathered based on the results of the test that was performed. All data was analyzed using the SPSS 15.0 program. 5.3.Hypothesis Assuming that practice on the computer is necessary for students to be successful in package program education, our hypothesis was as follows H1: Practice with the package program in the computer laboratory outside of class hours, together with peers, has a positive effect on academic success. Assuming that students required course books as well as computer practice to be successful in package program education, our hypothesis was as follows: H2: Apart from computer practice in package program education, the distribution of course books has a positive effect on academic success. 6. FINDINGS In this section, we will examine the hypothesis formulated above. Table 1 displays the correlation between students practice in computer laboratories outside of class hours and course success. 98 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Table 1: Students activities outside of class hours and Success Rates Correlation Success Success Study Outside of Class 1 .423** .000 Study Outside of Class 146 146 .423** 1 .000 146 146 As shown in Table 1, there is a correlation between the exam results and the time spent by students in study outside of class hours. The correlation coefficient was found to be .423. As a result, we can conclude that study in computer laboratories outside of class hours has a moderate positive effect on academic success (Büyüköztürk et al., 2010a). Based on this data, we can accept hypothesis H1. Table 2 shows the results of a t-test analysis performed on independent groups to identify the effect of the provision of course books apart from computer practice, on academic success in package program education. Table 2: The effect of course books Course Books N X S Control Group 93 24.3434 44.2151 9 Experimental Group 93 21.8996 64.1935 0 df t p 92 -5.7684 0,000 According to the results of the t-test, shown in Table 2, t(92) = -5.7684, p<0.05, and Cohen’s d = 0.598. Therefore, we can say that the provision of course books has a statistically significant effect on student success and this effect (Cohen’s d = 0.598) is moderate (Büyüköztürk et al., 2010b). The experimental group was observed to have a higher rate of success. Therefore, we can accept our hypothesis H2. 99 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 7. CONCLUSION AND RECOMMENDATIONS It has been shown that practice with programs outside of class hours and the provision of a resource book increases the academic success of students receiving applied package program education. Therefore, organizations providing package program education should consider acquiring package program demos, course books and other additional teaching materials for the use of students in order to increase student learning levels and success rates. It is clear that the use of additional teaching materials increases the quality of instruction. A high quality learning process will doubtlessly lead to a higher level of success. Educational institutions may also consider the possibility of allowing students to log on to the campus services from their home computers, in order to practice using package programs. Providing the demo versions of package programs for students to install on their home computers may also be an effective way to facilitate the learning process. This study has examined the effects of the usage of course books and laboratory package program use outside of class hours. Similar studies may be performed on the usage of other teaching materials. In this study, we have not performed research regarding the permanency of learning and this may be addressed by other researchers. REFERENCES Alkaya, Y. (2006). Turizm Endüstrisinde Bilgi Sistemleri Uygulamasında İnsan Kaynaklarının Yönetimi, http://ab.org.tr/ab06/bildiri/99.doc, Accessed 10.04.2012. Akdağ, M., & Tok, H. (2008). Geleneksel Öğretim ile PowerPoint Sunum Destekli Öğretimin Öğrenci Erişisine Etkisi. Eğitim ve Bilim Dergisi, 33(147), 26-34. Bayram, S. (2006). Bilgisayar Destekli Özel www.servetbayram.com/otizmce/http/kongre_makale.doc, Accessed 10.04.2012. Eğitim. Altunay, A.Y. & Şeker, R. (2008). Bilgisayar Ortamında Hazırlanan Kavram Haritalarının Bir Öğretim Materyali Olarak Fen Bilgisi Dersinde Kullanılmasının İlköğretim Öğrencilerinin Başarılarına Etkisi. TSA Dergisi, 12(3): 19-32. Öğüt, A., Güleş, H.K. & Çetinkaya, A.Ş. (2003). Bilişim Teknolojileri Işığında Turizm Işletmelerinde Yönetim: Enformatik Bir Bakış. 1. Basım, Ankara: Nobel Yayıncılık. Yılmaz, M.P. (2007). Chermik: Otel Otomasyon Sistemi. Elektrik-Elektronik Bölümü Dergisi, . Akova, O., Sarıışık, M. & Akbaba, A. (2007). Seyahat Acentalarında İşgören Bulma ve İşgören Seçme Yöntemlerine Yönelik Bir Araştırma. Karamanoğlu Mehmetbey Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 15: 275-296. Altınöz, M. (2008). Ofis Otomasyon Sistemlerinin Bireysel Performans Üzerine Etkisi. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 20: 51-63 . Kınay, F. & Kınay H., (2004), Konaklama Işletmelerinde Kullanılan Önbüro Paket Programları Üzerine Antalya Yöresinde Bir Araştırma. TSE Standart dergisi, 43(510): 70-79. Kurbanoglu, S. & Akkoyunlu, B. (2002). Bilgi Okuryazarlığı: Bir İlkögretim Okulunda Yürütülen Uygulama Çalışması. Türk Kütüphaneciliği, 16(1): 20 - 41. Yıldırım, R. (2001). Öğrenmeyi Öğrenmek. İstanbul: Sistem Yayıncılık. 100 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Balay, R. (2004). Küreselleşme, Bilgi Toplumu ve Eğitim. Ankara Üniversitesi Eğitim Bilimleri Fakültesi Dergisi, 37(2): 61-82. Gölönü, S. (2006). Gelişen Teknolojiler, Öğrenen Örgütler ve Halkla İlişkiler. Selçuk Üniversitesi İletişim Fakültesi Dergisi, 4(3): 73-81. Düşükcan, M. & Kaya, E.Ü. (2003). İşletmelerde Bilgi Teknolojilerinin Kullanılma Yerleri. web.firat.edu.tr/daum/docs/13/08düşükcan.doc, Accessed 10.04.2012. Tonta Y. (1999). Bilgi Toplumu ve Bilgi Teknolojisi, Türk Kütüphaneciliği, 13(4): 363-375 Büyüköztürk, Ş., Çakmak, E., Akgün, Ö., Karadeniz, Ş. & Demirel, F. (2010a). Bilimsel Araştırma Yöntemleri, Ankara:Pegem Yayınları. Büyüköztürk, Ş., Çokluk, Ö. & Köklü, N. (2010b). İstatistik, Ankara:Pegem Yayınları. 101 � 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. 1156 Title A name given to the resource The Impacts Of Using Additional Teaching Materials On Students’ Performance In Package Program Education: The Case Of Fidelio And Sejour Author Author Hasan , Kinay Abstract A summary of the resource. This study has been carried out to examine the effects of the use of additional teaching materials on student's performances, during educational activities regarding the use of package programs in the tourism sector. The study design called for two separate groups. Students were provided with a laboratory for study outside of course hours. 73 students took part in practice sessions outside of course hours, while a total of 145 students took the examinations. While researching the effects of using course books, 93 students took classes having been provided course books, while a further 97 students took the classes without course books. A post test controlled experimental design was used to compare the two groups. The study was carried out with third year students of the Akdeniz University, School of Tourism and Hotel Management in the fall term of the 2011 – 2012 educational year. To gather data on the effectiveness of usage of course books, the Fidelio program instructors applied a test with 10 open ended questions, prepared by employees working in the sector and using the program and the researchers. For the laboratory effectiveness study, a post test consisting of 10 questions was prepared by the researchers together with sector employees and applied to the students. The results of the study were evaluated using the SPSS 15.0 statistical software package. Based on the findings, the researchers have made recommendations on the use of course books and laboratory study outside of class hours in applied courses such as package program instruction. Keywords: Additional Teaching Materials, Package Program Education, Package Program Usage Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/eb62d6591cd1a9c3cdf70576304db9b3.pdf aa1f2d32ce135cb91f0d9a1e232f4e48 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Sarlija, N., & Gerec Z, A. (2008). Kratak pregled Basela 2. Retrieved March 20, 2012, from Economic Faculty of Osijek: http://oliver.efos.hr/nastavnici/nsarlija/projekti/doc/Kratak%20pregled%20Basela%202.pdf The Importance of Environmental Accounting in the Context of Sustainable Development and Within IFRS Evaluation Hasan Şenol, Hakan Özçelik Süleyman Demirel University, Isparta, Turkey E-mails: hasansenol@sdu.edu.tr, hakanozcelik@sdu.edu.tr Abstract Nowadays, companies cause a lot of environmental problems because of profit maximization, the endless needs, rapidly advancing technological developments, unconscious consumption of natural resources, as they execute their operations. At first glance, these efforts in order to remove environmental pollution means additional cost to companies in the short term nevertheless they can have a chance of cost minimization in medium and long term and even additional income in this process. To meet the needs of business management and related people about the enviroment, enviromental accounting has started up. The study of TAS/TFRS accounting in the context of the enterprises is focused on enviromental accounting and its importance, reflecting the financial progress on enviromental sensitivity reports and sharing those info with the community. There is no relevant TAS/TFRS on the accounting for and the reporting of environmental costs within the existing set of TAS/TFRS. Because, the accounting principles set out in the existing set of TAS/TFRS are already adequate to deal with the accounting for and the reporting of environmental costs. Also, in our study various suggestions were made for he healthy functioning of enviromental accounting. Keywords: Turkish Accounting Standards, Turkish Financial Reporting Standards, Environmental Accounting, 1.INTRODUCTION The main goal of economic development and welfare, environmental balance and sustainable development model has led to awareness of nature should be protected. Optimum use of resources being wasted, the effectiveness of natural resources, environmental protection and economic growth and environmental quality of the flood to provide a working model of integration. Sustainable development, social, ecological, economic, spatial and cultural dimensions of a concept (Yıldıztekin, 2009:368). When environmental problems that appeared together with industrialization process have reached serious levels round the world, preventative or decremental solutions for these problems have been sought by developed countries. These environmental problems experienced with industrialization caused a better understanding of importance of sustainable 81 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo development concept with time. As a result of increased sensitiveness about environment, environmental accounting approach appeared. Although the environmental pollution is a common problem of all countries, the importance of environment has been understood in recent years. Industries are becoming progressively more aware of the environmental and social liabilities pertaining to their operations and products. In addition to social pressure, accounting and especially environmental costs are critically important to form this environmental awareness. In the 1970s, environmental accounting has gained increasing significance, particularly in Western countries. The Environmental Accounting research has focused on “Sustainable Development” and aimed to provide balance between economy and ecology (Lazol& Muğal&Yücel, 2008:56). 2.SUSTAINABLE DEVELOPMENT The concept of sustainable development was stated at first in the report of Our Common Future prepared by Commission on Environment And Development of United Nations in the year of 1987 and has become prevalent. "Sustainable Development" a development model that tries to ensure integration between the economy and the environment. Sustainable development, the present generation without compromising the ability of future generations to meet their own needs to meet the needs identified as a development approach. In other words, without a reduction of the natural capital stock of today's generations to future generations that they have the same welfare level (Çetin, 2006:2). In realizing sustainable development governments, NGO’s and all other economic actors have important roles in an international scope. Sustainable development has the following historical processes.       1972 Stockholm: The United Nations Conference on the Human Environment 1976 Habitat-1 Meeting 1987 Brundtland Report, Our Common Future (defined sustainable development) 1992 The United Nations Rio Conference 1997 Rio+5 Summit 2002 Johannesburg Summit (Rio+10) The concept of sustainable development, business decision-making over the last decade of planning, social justice, environmental protection and economic development have expanded by including the importance of real-time (Rondinelli& Bery, 2000). 3.ENVIRONMENTAL ACCOUNTING The importance of environmental accounting is increasing because of increasing of environment problems, economic, social and technological developments. Environmental accounting which is for sustainable development is required. The term environmental accounting has many meanings and uses. Environmental accounting can support national income accounting, financial accounting, or internal business managerial accounting (EPA, 1995:1). Environmental accounting system as include both national and business accounting, and deals with both financial and non-financial information (Schaltegger, 1997:87). Environmental accounting, accounting and demonstration of financial statements events related to the environment of financial qualities. Environmental accounting defines as the process of environment-based categorization of business activities, collecting, analyzing and then monitoring this environment-related 82 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo activities, then put all these information into business balance sheet to help an organization’s decision making (Tüsiad, 2005:18). EA is a broad term which can be used in various contexts such as (IFAC 2005):  The evaluation and disclosure of environment-related financial information for financial accounting and reporting purposes;  The evaluation and use of environment-related monetary and physical information, that is, EMA;  Full Cost Accounting (FCA) which involves the estimation of external environmental impacts;  Natural Resource Accounting (NRA) which is accounting for the monetary and physical flows and stocks of natural resources;  The aggregation and reporting of accounting information, including natural resource accounting and other information, at the organization-level for natural accounting purposes;  In the broader context of sustainability accounting which requires consideration of environment-related monetary and physical information. 3.1.Scope of Environmental Accounting The scope of Environmental Accounting is very broad . It includes corporate level, national & international level. The following aspects are included in EA (Chauhan, 2005:721): 1. From Internal point of view investment made by the business sector for minimization of losses to environment. It includes investment made into the environment saving equipment/devices. This type of accounting is easy as Money measurement is possible. 2. From external point of view all types of loss indirectly due to business operation/activities. It mainly includes:  Degradation and destruction like soil erosion, loss of bio diversity, air pollution, water pollution, voice pollution, problem of solid waste, coastal & marine pollution.  Depletion of nonrenewable natural resources i.e. loss emerged due to over exploitation of nonrenewable natural resources like minerals, water, gas,etc  Deforestation and Land uses. This type of accounting is not easy, as losses to environment cannot be measured exactly in monetary value. 3.2. Forms of Environmental Accounting There are four form of environmental accounting. These are; Environmental Financial Accounting (EFA), Environmental Cost Accounting (ECA), Environmental Management Accounting (EMA), and Environmental Nation Accounting (ENA). EFA, ECA, and EMA are related to corparate (business) accounting. 3.2.1 Environmental Financial Accounting (EFA) Environmental financial accounting (EFA), data about financial events collects, analyzes, records and reports. Data of EFA make up generally environmental cost. Environmental information of business is shown in financial statements by means of EFA. 83 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Financial Accounting with a particular focus on reporting environmental liability costs and other significant environmental costs (Chauhan, 2005:721). Environmental accounting, financial accounting measurement procedures to apply carefully (Gray&Bebbıngton &Walters, 1993:7). 3.2.2 Environmental Cost Accounting (ECA) An advanced step of development of environmental accounting is development of environmental cost accounting (ECA). Cost accounting is defined as use of the accounting record to directly assess costs to products and processes. In this approach, costs are accounted for by their specific causes. Environmental cost accounting directly places a cost on every environmental aspect, and determines the cost of all types of related action. Environmental actions include pollution prevention, environmental design and environmental management. Past approaches on environmental impacts were based mainly on environmental cleanup costs and past product disposal (Yakhou & Dorweiler, 2004:68). Environmental costs comprise both internal and external costs and relate to all costs occurred in relation to environmental damage and protection. Environmental protection costs include costs for prevention, disposal, planning, control, shifting actions and damage repair that can occur at companies and affect governments or people (United Nations, 2001:11). The IFAC (2005) categorized environment-related costs into four types as follows, claiming that this categorization is based on widely accepted international practice and best practice (IFAC, 2005:12-13): Environmental activity type costs such as waste prevention and control; Costs that represent traditional accounting such as labour and materials; Environmental domain type costs such as land, air or water; and Costs which reflect data visibility in the accounting records such as hidden and obvious costs. 3.2.3 Environmental Management Accounting (EMA) Environmental management accounting (EMA) is defined as the generation, analysis and use of financial and related non-financial information, to support management within a company or business . EMA integrates corporate environmental and business policies, and thereby provides guidance on building a sustainable business (Yakhou&Dorweiler, 2004:68). EMA is broadly defined to be the identification, collection, analysis and use of two types of information for internal decision making (UN, 2001:7-10): - Physical information on the use, flows and destinies of energy, water and materials (including wastes) and Monetary information on environment-related costs, earnings and savings. Management accounting with a particular focus on material and energy flow information and environmental cost information. This type of accounting can be further classified in the following subsystems (Chauhan, 2005:720): - Segment Environmental Accounting: This is an internal environmental accounting tool to select an investment activity, or a project, related to environmental conservation from among all processes of operations, and to evaluate environmental effects for a certain period. 84 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo - Eco Balance Environmental Accounting: This is an internal environmental accounting tool to support PDCA for sustainable environmental management activities. Corporate Environmental Accounting: This is a tool to inform the public of relevant information compiled in accordance with the Environmental Accounting. It should be called as Corporate Environmental Reporting. For this purpose the cost and effect (in quantity and monetary value) of its environmental conservation activities are used. 3.2.4 Environmental National Accounting (ENA) National Level Accounting with a particular focus on natural resources stocks &flows, environmental costs &externality costs etc. Need of Environmental Accounting at Business Level: It helps to know whether business has been discharging its responsibilities towards environment or not (Chauhan, 2005:721). Evaluation of the Environmental Accounting In the Framework of TFRS IAS / IFRS, preparers of financial information in the information recording and reporting process and set of standards published in order to create a common language between users. The new Turkish Commercial Law (TCL), according to Small and Medium Scale Enterprises (SME) commercial books of business while remaining on the quality of individual and consolidated financial statements of the editing, Turkey Accounting Standards Board (TASB), issued by Accounting Standards in Turkey, the accounting conceptual framework which is an integral part of these interpretations and principles and apply them must comply exactly. In small and medium sized enterprises SME / TFRS subject.Large-scale enterprises involving TAS / TFRS in terms of environmental accounting, environmental accounting in many places, although the referral to be seen whether a standard is specifically designed for environmental accounting. Businesses related to the accounting standards that may be relevant, the following is stated on the environment (Aktürk, Akcanlı, Şenol, Akyüz, 2011:818-819).       Conceptual Framework of Financial Reporting, according to the standard required bybusiness information users can produce all kinds of information are emphasized. Accordingly; TAS/ IFRS in preparation of any report regarding environmental accounting, although there is no obligation to prepare such a report does not seem an obstacle. IAS 1 Presentation of Financial Statements; according to the standard of management can prepare a report describing the company financial performance. Especially in industries where environmental factors are important, environmental factorsdescribed in the various reports issued emphasized. IAS 16 Property, Plant and Equipment; environmental reasons obtain it focuses on items of tangible assets. In this context it considers appropriate in relation to a business environment to acquiretangible fixed assets and depreciation reserve seem an obstacle. IAS 36 Impairment of Assest; according to the standard as a business accessible to the environment-relatedimpairment of tangible and intangible fixed assets if the asset's carrying amount is reduced to its recoverable amount. The impairment loss is treated as a demotion. IAS 37 Provisions, Contingent Liabilities and Contingent Assets; according to the standard, as a result of damage to the environment is stated to leave provision for fines and cleanup costs. IAS 38 Intangible Assets, according to the standard in line with IAS 16 in respect of a business environment, allowing acquire the intangible assets. 85 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Businesses, which will come into force in July 2012 according to the provisions of the new TCL, environmental accounting, including accounting practices of all TAS / IFRS in accordance with will. Table 1: Environment related financial reporting standards IFRS/IAS number Title and/ or description Relevant paragraph(s). Paragraph numbers in parenthesis Remarks Framework Framework for preparation & presentation of financial statements Accountability (14), relevance (26), materiality (29 &30), substance (35), neutrality (36), prudence (37), completeness (38), liabilities & obligation (60), capital maintenance (81), probability (85), measurement reliability (86), recognition of liabilities (91) Statement to the effect that sustainability is within the bounds of the conceptual framework of IASB and FASB IAS 41; Specialized industries IFRS 6 Exploration & evaluation of mineral resources Paragraph (11): requirement for provision and contingencies IFRIC 3 (withdrawn) Emission rights allowances Several paragraphs deal with whether government allocated rights; and the accounting treatment at the start of emission, and the setting aside of provisions. IAS 20 Government Grants IFRIC 5 Jan 2006 Decommissioning, restoration environmental rehabilitation funds Sector’s sensitivity to the environment. See ISO classification and Wiseman’s disclosure scores. and Initial acquisitions of emission rights & allowances recorded as assets whose valuations are subject to impairment tests. & Purpose of fund (1), voluntary & required contribution to the fund (2), geographically dispersed sites (2), independent trustees, accounting for interest in the fund (7), obligations to make additional contributions (10), contingent liability (10), reimbursement rights 86 Refer to statistics about emissions; production of pollutants; toxic waste disposal systems, ground water pollution & land degradation; depletion, industrial accidents; environmental impact studies. Kyoto Agreement, Copenhagen Summit; Agreement versus treaty; efficiency of national and global allocation systems, speculation and transferability of emission rights; whether climate change has o boundaries; markets for trading emission and similar rights and their derivatives; sovereign rights; global shared databases (REA). Government grants could be influenced by the politics of the day. Government can over/under supply the rights certificates; endemic corruptions in the public sector might frustrate the system. Disclosure of the size of the fund; arms length of the trustees; plans for additional contributions; responsibility for past degradations; adequacy of the fund. �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo (BC 12) Core principle (1), nature of an operating segment (5), aggregation criteria (12), quantitative thresholds (13), disclosure (20), profit/loss/ assets and liabilities (23), measurement (25), geographical information (33) IFRS 8 Operating segments IAS 27, IFRS 3, IAS 28 and IAS 31, SIC 12 Consolidation, investments in mergers and acquisitions, interests in joint ventures and associates; consolidation of special purpose entities Several paragraphs relate to ownership, risk, reward, and significant influence. IAS 37 Provisions, contingent liabilities & contingent assets Several paragraph that require charging current earnings for setting aside normal provisions and contingent liabilities. IAS 8 Accounting policies, changes in accounting estimates and errors Accounting policies (10), retrospective application (22), warranty obligations (32 &33), errors (41), prior period errors (49),, impracticability of retrospective adjustments (51, 52&53) IAS 1 Presentation of financial statements IFRS 1 First time adoption of IFRS Material omissions (7); purpose of financial statements (9), fair presentation (15), rectification of accounting policies (18), going concern (25), provisions (54), estimation uncertainty (125) Accounting policy 97), fair value (16), compound financial instruments (23), parents, subsidiaries, joint ventures & associates (24), changes in decommissioning, restoration and similar liabilities (25E), non IFRS comparative information (36), reconciliations (39) IFRS 7, IAS 37 & IAS 39, IFRS 9, IAS 38 Financial instruments disclosure, presentation and recognition and measurement, intangibles & impairment For a global company whether its branches and subsidiaries are operating in environmentally sensitive sectors; and whether the segment meets the quantitative threshold, or whether it is required to prepare consolidated financial statements, and whether its segments meet international standards. Group & consolidated statements are prepared for listed legal entities. Listed and unlisted companies might be sued for violating environmental standards in countries where their segments operate/operated in the past. This in turn might trigger an unbundling wave. Absence and inadequacy of provisions suggests earnings inflation which in turn affects intrinsic (fundamental) values of equities. The extent to which past earnings require restatement, and how this is going to be shown in past, present and future financial statements (retrospective & prospective adjustments). Minimum set of information that must be included in the comprehensive financial statements of environmentally sensitive companies. Fair value of environment related assets, liabilities and provisions. Disclosure of past and present environment related risk(s); qualitative and quantitative description of the effective and non effective hedging strategy; fair value of carbon derivatives and other environment related assets and liabilities. Source: Negash M., IFRS and Environmental Accounting, (December 1, 2009) 87 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Available http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1516837 4.CONCLUSION Environmental accounting is a tangible tool in the application of sustainable development. Environmental accounting to be called as “green accounting” is also requirement of social responsibility of the enterprises. The importance of environmental accounting is increasing because of increasing of environment problems, economic, social and technological developments. Environmental accounting is a tangible tool in the application of sustainable development. Environmental accounting to be called as “green accounting” is also requirement of social responsibility of the enterprises. Reporting of financial transactions have been recorded and concerned about environmental activities has become a necessity. This reporting process is accomplished through environmental accounting. Environmental accounting practice between businesses and the public production form communications about environmental aspects. This will provide an important contribution to sustainable development. The most important element of environmental accounting environmental costs. Focus on the environmental costs, environmental costs will be controlled facility. According to the types of environmental costs should be included in the accounting information system. Environmental costs (Environmental activity type costs, Costs that represent traditional accounting, Environmental domain type costs, Costs which reflect data visibility in the accounting records) have been recorded according to the types of expenses according to their functions should be reflected in costs and expenses of the period. REFERENCES Aktürk A. & Akcanlı F. & Şenol, H. & Akyüz, Y. (2011). The Importance Of Environmental Accounting in Hotel Companies in TAS/TFRS Context, 1.Uluslararası 4.Ulusal Turizm sempozyumu, Isparta-Türkiye, p. 815-824. Chauhan M., (2005). Concept of Environmental Accounting and Practice in India”, The Chartered Accountant, p.720-726. Çetin M. (2006). Teori Ve Uygulamada Bölgesel Sürdürülebilir Kalkınma, Cumhuriyet Üniversitesi, İktisadi ve İdari Bilimler Dergisi, Cilt 7, Sayı 1, p.1-20. EPA: An Introduction To Environmental Accounting as a Business Mangement Tool: Key Concepts And Terms, Washington, (1995). Gray R. & Bebbington J. & Walters D. (1993). Accounting For The Environment, Founded by the Chartered Association Of Certified Accountants, England. International Federation of Accountants (IFAC) (2005). Environmental Management Accounting.Available: http://www.ifac.org/news/lastestreleases.tmpl?nid=1124902574170148 (20 April 2012). Lazol İ.&Muğal E. &Yücel Y. (2008). Sürdürülebilir Bir Çevre İçin Çevre Muhasebesi Ve Kobi'lere Yönelik Bir Araştırma, Muhasebe ve Finansman Dergisi, Sayı: 38, s. 56-69. Negash M., IFRS and Environmental Accounting, (December 1, 2009) 88 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Available http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1516837 Rondinelli, D.A.& Bery, M. A. (2000). Environmental Citienship in Multi-national Corporations: Soial Responsibility and Sustainable Development, European Management Journal, Vol.18, No:1, p:70-84. Schaltegger S. (1997). Information Costs, Quality of Information and Stakeholder Involvement-The Necessity of International Standards of Ecological Accounting, EcoManagement and Auditing, Vol. 4 (3), 87-97. Tüsiad, (2005). Şirketlerin Yeni Yönetim Aracı: Çevresel Muhasebe, Yayın No. -T/200506/404, Haziran. United Nations Division for Sustainable Development, (2001). Environmental Management Accounting, Procedures and Principles. Yakhou M., Dorweiler V.P. (2004). Environmental Accounting: An Essential Component of Business Strategy, Business Strategy and the Environment, Volume 13, p.65-77. Yıldıztekin, İ. (2009). Sürdürülebilir Kalkınmada Çevre Muhasebesinin Etkileri, Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Sayı:13 (1): 367-390. The Banks And Sustainable Development Violeta Madzova University Goce Delcev, Faculty of economics-Stip , Republic of Macedonia, violeta.madzova@ugd.edu.mk Abstract This paper focuses on the role of the banks in supporting sustainable development. Its objective is to examine recent trends in banking and sustainable development, as well as to assess the implementation and application of the sustainable development policies adopted by the banks in the banking sector in Republic of Macedonia. For that purpose it is made a comprehensive analysis on the trends of “sustainable finance”, as well as research on the practices in the Macedonian banking sector in supporting sustainable society. Namely, at the beginning of the 21st century, the banks in the industrial world have become complex financial organizations that offer a wide variety of services to international markets and control billions of dollars in cash and assets. Supported by the latest technology, banks are working to identify new business niches, to develop customized services, to implement 89 � 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. 1282 Title A name given to the resource The Importance of Environmental Accounting in the Context of Sustainable Development and Within IFRS Evaluation Author Author Hasan , Şenol Abstract A summary of the resource. Nowadays, companies cause a lot of environmental problems because of profit maximization, the endless needs, rapidly advancing technological developments, unconscious consumption of natural resources, as they execute their operations. At first glance, these efforts in order to remove environmental pollution means additional cost to companies in the short term nevertheless they can have a chance of cost minimization in medium and long term and even additional income in this process. To meet the needs of business management and related people about the enviroment, enviromental accounting has started up. The study of TAS/TFRS accounting in the context of the enterprises is focused on enviromental accounting and its importance, reflecting the financial progress on enviromental sensitivity reports and sharing those info with the community. There is no relevant TAS/TFRS on the accounting for and the reporting of environmental costs within the existing set of TAS/TFRS. Because, the accounting principles set out in the existing set of TAS/TFRS are already adequate to deal with the accounting for and the reporting of environmental costs. Also, in our study various suggestions were made for he healthy functioning of enviromental accounting. Keywords: Turkish Accounting Standards, Turkish Financial Reporting Standards, Environmental Accounting, Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General),HB Economic Theory,HG Finance,HJ Public Finance https://omeka.ibu.edu.ba/files/original/60fe8697597571ab70ee92ac8fb65638.pdf 7d23608b14f5a9c40c1966a1d2607dde PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The Role of Tourism Incomes in the Reduction of Foreign Trade Deficit: A Comparative Analysis of Turkey and Bosnia-Herzegovina Hasan Şenol, Faik Ay, Mehmet Dinç Süleyman Demirel University, Isparta, Turkey E-mails: hasansenol@sdu.edu.tr, faikay@sdu.edu.tr, mehmetdinc@sdu.edu.tr Abstract The Foreign Trade deficit, one of the most important problems in both developed and developing countries, has been occasionally leading to crises and recessions. Nations benefit from the tourism incomes in the reduction of foreign trade deficit at utmost level. Developing countries such as Turkey and Bosnia-Herzegovina structurally need foreign resources to be able to solve the sustainable development and foreign trade deficit problems. In this context, foreign currency inputs obtained from tourism and regarded as “service industry,” have importance in the reduction of foreign trade deficit of nations. In this sense, tourism industry has a role in both acquiring resources needed and in reducing the foreign trade deficit. This paper aims to present the role and importance of tourism incomes in reduction of foreign trade deficit in Turkey and Bosnia-Herzegovina comparatively. Keywords: Tourism industry, Tourism incomes, Foreign trade deficit, Developing countries, Turkey, Bosnia-Herzegovina. 1.INTRODUCTION Foreign trade deficit, which is one of the most important problem in both developed and developing countries and current account deficit which comes into existence as a result of foreign trade deficit, at times causes crises and stagnations in economies. Foreign trade deficit emerges when the import of a country exceeds the export, and is a factor which has tremendous influence on current account deficit. When the reasons of foreign trade deficit in development countries are examined, the supply of energy from abroad, the import of exported intermediate goods, investments in technology, and the consumption of luxury goods emerge as the main causes. In closing their deficit, countries benefit from tourism incomes at utmost level. Due to their structures, developing countries such as Turkey and Bosnia-Herzegovina need foreign resources to be able to solve the sustainable development and foreign trade deficit problems. In this context, the foreign currency obtained from tourism, also known as “a factory without chimney,” acquires importance in reducing foreign trade deficit as well as current account deficit. In this sense, tourism industry has an important role in both acquiring the resources needed and in closing the deficits. 50 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 2.ECONOMIC IMPACTS OF TOURISM Since the second half of the 20th century, tourism became one of the fast-developing and expanding sectors in world economy. As many other industries, it has been often used as a tool for regional and national development. The tourism sector became an important factor with its role in widely creating employment and tax incomes, in mitigating the problems of balance of payment, and in contributing to regional and national economic development. (Çımat&Bahar, 2003:2) * World tourism contributed $852 billion to world economy in 2009 with an approximate number of 822 million tourists. As to Turkey, the country hosted 25,5 million tourists in 2009 and obtained an income of $21,3 billion. By taking a share of % 2.5 in the world tourism market, Turkey became the 9th country in the ranking of tourism incomes. ( http://www.ttyd.org.tr) The development of tourism in a country can create various advantages and costs in various areas. These differences emerge out of the variety in the economic structures and conditions of the countries and regions. However, the monetary and real effects of tourism in countries’ economies are seen as the most efficient tools in solving the economic problems of developing countries and in enhancing development. (Durgun, 2006:17) When the economic impacts of tourism are taken into consideration at a macro level, it is seen that it influences a country’s economy in two major ways. The first involves the effects described as of monetary quality. This type of effects is the monetary impacts that the consumption expenditures of tourists create in the economy. Another influence of touristic expenditures is the total of effects known as of real quality, which emerges out as production and employment surplus. (Çuhadar, 2006:33) Tourism in our days is known as the temporary movement of people from their place of dwelling to different countries with the aim of fulfilling their socio-cultural and psychological needs such as sightseeing, resting, learning, and having fun. Even though it has social and cultural dimensions, tourism is most examined in its economic aspect. Having become a massive economic phenomenon since the 1980s, it has positive influences especially in the economies of developing countries, a situation which features its economic aspect. With its dynamic and economic nature, tourism almost constitutes a point of exit in solving the national and international financial problems that country economies encounter and in overcoming bottlenecks. (Kar& Zorkirişçi&Yıldırım, 2004:88) When the economic impacts of tourism in Turkey are examined, it is seen that tourism constitutes a sector which plays an important role in closing the deficit in the balance of payment in addition to contributing foreign currency to the national income, and which contributes to the reduction of unemployment by providing employment opportunities to masses. (Çuhadar, 2006:33) Tourism’s financial impacts are generally evaluated with qualitative measurements as monetary and real economic impacts. The monetary movements and monetary changes that the consumption expenditures of tourists create in a country’s economy are called monetary economic impacts. Tourism movements 51 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo change the balance of payments in a country by first affecting the supply and demand of foreign currency. The monetary economic impact of Tourism is as follows:    The effect of foreign exchange supply and demand for Tourism, The effect of foreign exchange balance, The effect of price stability. Among the main monetary impacts of tourism are its effect in the balance of international payments with the increase in foreign currency supply, the revitalization of the economy with the influence of tourism income and distribution, the creation of value-added tax on national income, its role in increasing state income, and its influence on internal prices. Tourism’s influence on employment, its effect on other sectors and on infrastructure are evaluated as real economic impacts. ( Avcıkurt, 2003:26) In addition to its monetary effects, tourism has real effects such as creating income in the economy, opening up new employment and occupation areas, reducing unemployment by expanding the business volume, and revitalizing the sectors of agriculture, industry, and services. (Durgun, 2006:25) 2.1.Positive Economic Impacts of Tourism Positive economic impacts of Tourism can offer the following itemized as follows: • the impact on the balance of payments, • to effects employment creation • to encourage investments, • Income effect of creative, • Inter-regional balanced development, and development impact • impact of other economic sectors. 2.2.Negative Economic Impacts of Tourism Development of Tourism over time, decrease tourism benefits provided, would lead to negative developments indicate. Negative economic impact of tourism in this context, the following substances are as follows: • Import effect • inflationary pressures of Tourism, • the effect of opportunity cost, • the effect of seasonality of Tourism, • the effect of foreign capital, • Economic activity is causing the transition from manufacturing economy to tourist economy. 2.3.The Place of Tourism in Turkish Economy and Its Role in Reduction of Foreign Trade Deficits The charts showing the share of foreign currency incomes generated by tourism within GDP and export incomes, and the numbers of total employment that it provides demonstrate that tourism has an important role for the economy of the country. 52 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Tourism incomes have an important role in reducing the current account deficit in Turkey. However, in recent years, even though tourism incomes have increased, their share within GDP and export incomes have decreased. Developing economies realized the dynamic impacts that tourism has on the economy in overcoming the economic problems and the bottlenecks that they face. Gaining importance at local and regional levels, the tourism sector increases the economic appeal of the region with its revitalization of other sectors, the share of foreign currency income within GDP and export incomes, and the employment opportunities that it creates. In recent years, the share of the service sector in the economy of the country has demonstrated an expansion much bigger than the shares of agriculture and industry. At this point the share of the developed service sector is even larger. Tourism is an important sector which creates and markets services, and its driving force is touristic businesses. Chart 1 demonstrates the GDP, Export, Import, Foreign Trade Deficit and Tourism Incomes for the past 5 years in Turkey. (www.tuik.gov.tr) Chart 1: The Share of Tourism Incomes in Turkey in Closing Foreign Trade Deficit YEARS GDP EXPORT IMPORT FOR.TRADE (BILLION $) (BILLION $) (BILLION $) DEFICIT (BILLION $) TOURISM INCOMES (BILLION $) TOURISM INCOME/F. TRADE DEF. TOURISM INCOME/ GDP (%) (%) 2007 650.1 107,272 170,063 -62,791 18.5 29,4 2,8 2008 736,3 132,027 201,964 -69,937 21.9 31,3 2,9 2009 614,2 102,143 140,928 -38,785 21.2 54,6 3,4 2010 730,9 113,883 185,544 -71,661 20.8 29,0 2,8 2011 770,1 134,969 240,838 -105,869 23.0 21,7 2,9 When data for the last 5 years is examined for both countries, we see a foreign trade deficit for every year. Here we will not dwell upon the reasons for this deficit nor the ways in which it can be prevented. Instead we will elaborate on the importance and value of tourism in the financing of these deficits. 53 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo When examined from the perspective of Turkey, tourism incomes have been efficient in closing the deficit. Data from 2009 shows that tourism succeeded at closing 55% of the foreign trade deficit. The low value of foreign trade deficit in 2008 due to the world financial crisis should be noted. As to 2011, when tourism incomes have peaked, the deficit also peaked, and 21.7% of the deficit has been met. Another factor which should be taken into consideration is that, except for 2009, Turkey’s tourism incomes have been increasing. 2.4.The Place of Tourism in Bosnia-Herzegovina Economy and Its Role in Reduction of Foreign Trade Deficits Chart 2 demonstrates the GDP, Export, Import, Foreign Trade Deficit and Tourism Incomes for the past 5 years in Bosnia-Herzegovina.( http://www.bhas.ba) Chart 2: The Share of Tourism Incomes in Bosnia-Herzegovina in Closing Foreign Trade Deficit YEARS GDP EXPORT IMPORT FOR.TRADE (BILLION $) (BILLION $) (BILLION $) DEFICIT (BILLION $) TOURISM INCOMES (BILLION $) TOURISM INCOME/F. TRADE DEF. TOURISM INCOME/ GDP (%) (%) 2007 15.2 4,151 9,720 -5,569 702.3 12,6 4,6 2008 18.5 5,021 12,188 -7,167 689.5 9,6 3,7 2009 16.9 3,929 8,778 -4,849 622.8 12,8 3,6 2010 16.8 4,804 9,220 -4,416 564.2 12,7 3,3 2011 17.9 5,579 10,380 -4,801 533.4 11,1 2,9 When tourism incomes are evaluated in terms of years, a considerable decrease in tourism incomes can be seen. Parallel to this fall, the effect of tourism incomes in closing foreign trade deficit also decreases. Even though the precautions taken to increase tourism incomes, which have such a big impact on economies, do not provide radical solutions to economic problems, they display tourism’s active role in reducing foreign trade deficit. 54 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 3.CONCLUSION It will be possible to reduce foreign trade deficit by decreasing dependence in foreign industry products, by producing and selling goods with high value, by terminating foreign dependence in the energy sector, and by reducing the consumption of luxury goods. Besides these, another factors which should not be ignored, is the tourism incomes that have an important role in reducing the deficits. The tourism sector in Turkey has undergone a major development especially after 1980, and by providing a foreign currency input, it played an important role in reducing foreign trade deficit and unemployment as well as in ameliorating the balance of payments. (Çımat&Bahar, 2003, p.1) REFERENCES Avcıkurt C. (2003), Turizm Sosyolojisi, Detay Yayıncılık, 1.Baskı, Balıkesir. Çımat A., Bahar O. (2003) Turizm Sektörünün Türkiye Ekonomisi İçindeki Yeri Ve Önemi Üzerine Bir Değerlendirme, Akdeniz Üniversitesi İ.İ.B.F. Dergisi, Sayı:6, p.1-18. Çuhadar M., (2006) Turizm Sektöründe Talep Tahmini İçin Yapay Sinir Ağları Kullanımı Ve Diğer Yöntemlerle Karşılaştırmalı Analizi (Antalya İlinin Dış Turizm Talebinde Uygulama), Yayınlanmamış Doktora Tezi, Süleyman Demirel Üniversitesi, Sosyal Bilimler Enstitüsü, Isparta, 2006. Durgun A., (2006) Bölgesel Kalkınmada Turizmin Rolü: Isparta Örneği, Yayınlanmamış Yüksek Lisans Tezi, Süleyman Demirel Üniversitesi, Sosyal Bilimler Enstitüsü, Isparta. Kar M., Zorkirişçi E., Yıldırım, M. (2004), Turizmin Ekonomiye Katkısı Üzerine Ampirik Bir Değerlendirme, Akdeniz Üniversitesi İ.İ.B.F. Dergisi, Sayı:8, , s.88. http://www.ttyd.org.tr/cms-files/file/magazine-file2012-1-9-11-24-8-371-TYD.son.pdf 2012) www.tuik.gov.tr (20-04-2012) http://www.bhas.ba/ (20-04-2012) 55 (28-04- � 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. 1363 Title A name given to the resource The Role of Tourism Incomes in the Reduction of Foreign Trade Deficit: A Comparative Analysis of Turkey and Bosnia-Herzegovina Author Author Hasan , Şenol Abstract A summary of the resource. The Foreign Trade deficit, one of the most important problems in both developed and developing countries, has been occasionally leading to crises and recessions. Nations benefit from the tourism incomes in the reduction of foreign trade deficit at utmost level. Developing countries such as Turkey and Bosnia-Herzegovina structurally need foreign resources to be able to solve the sustainable development and foreign trade deficit problems. In this context, foreign currency inputs obtained from tourism and regarded as “service industry,” have importance in the reduction of foreign trade deficit of nations. In this sense, tourism industry has a role in both acquiring resources needed and in reducing the foreign trade deficit. This paper aims to present the role and importance of tourism incomes in reduction of foreign trade deficit in Turkey and Bosnia-Herzegovina comparatively. Keywords: Tourism industry, Tourism incomes, Foreign trade deficit, Developing countries, Turkey, Bosnia-Herzegovina. Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/5cc7004c919e28804a4ae923563142f1.pdf 69b2495f0b1440d38af6995d9b4fd9b4 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo In The Uncertainty Conditions Cost-Volume-Profit Anlysis Which is Used Fuzzy Logic: Hilmi Kirlioğlu1, Gökhan Baral2 1Sakarya University 2Bilecik University E-mails: hilmik @sakarya.edu.tr,gokhan.baral@bilecik.edu.tr Abstract To be successful in the global competitive environment, business are obliged to maintain their activities and plan their activities. Profit planning is the most important management tool, since the main target is to make profit. The cost system, which is used, should provide information for the concerning people about the many aspects, such as inefficient parts, unprofitable products and determining the activities and products whose costs are high, but incomes are very low. Activity-based costing is becoming as a tool supporting business management by supplying more detailed information as well as effort to determine more accurately the product costs. However, activity-based costing is criticized because it is found complex and application is difficult. In today's management where computers are used effectively can resolve the lack at this point by using computer-supported system. In our study, in activity-based cost systems, a methodology was developed, based on turbid logic theory, so as to eliminate the uncertainty, remove the vaguness and make profit plan by using the estimated data. Keywords: Cost-Volume Profit Analysis, Fuzzy Logic 1.INTRODUCTION Uncertainty in the markets and global instability oblige firms to plan for future and to act quickly. Therefore, profit planning plays an important role in realizing their foremost aim “to make a profit”. Profit planning requires determining the factors affecting profit and coordination between them. Cost-Volume-Profit analysis (CVP) aims to determine effects of factors which are required for profit planning on profit. Cost-volume-profit analysis is analysis that firms use in decision making process. Cost-volume-profit analysis brings flexibility and dynamism to firms in terms of profit planning. Right profit planning and right decisions depends on realistic costing. 156 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Indirect expenditures increased its share in firms due to technologic developments. Traditional cost accounting methods remain incapable. While allocating production cost to goods, measures which are determined according to current output do not reflect product cost accurately. With reference to the consideration “products consume activities and activities consume resources”, it is thought that costs will be more realistic by application of CVP on activity based costing. It is used not just in determining costs, but also in profit planning due to positive effects of activities on profit planning. Customer’s preferences determined by quality and quantity of activities require inclusion of activities based costing in this study. Cost-Volume-Profit analysis (CVP) is used to make decision on a going-forward basis. However, it is hard to extrapolate that managers’ decisions should depend on more reliable information. It is possible to increase expected utility by incorporating atmosphere of uncertainty to CVP analyzes. The way to make more reliable decisions by disambiguation is to provide managers with reliable information and flexibility reflecting atmosphere of uncertainty in planning. Only the firms which are capable to control uncertainty can manage to prevent potential fluctuations in their profits. Although there are some models using probabilistic and random variables, many of managers prefer not to use them considering these types of models as sophisticated and costly for small and middle sized corporations. Inexperienced mangers in statistical and mathematical analysis also prefer not use these types of models. Therefore, managers need practical and simple methods to overcome difficulties in the atmosphere of uncertainty. Probability models require standard distribution principles to provide flexibility in controlling dynamic work conditions. Simulation techniques also require using probabilistic data in related inputs. However, previous distributions do not always help in making decisions in atmosphere of uncertainty and remain incapable. Fuzzy logic is a model for small and medium sized corporations that can be used in analysing atmosphere of uncertainty. It helps managers to find answer to the questions of “if”. Without needing quantitative data, managers can find answers to their questions within a minute by this model. Managers can use fuzzy logic model in setting their plans to reach their first and foremost aim of “profit” (Yuan, 2007:1). 2.Fuzzy Logic Operations Real world is complicated. The complication is derived from uncertainty and difficulty in making certain decisions. Uncertainty is being existed in almost every aspect of life such as social, economic and technical life due to immatureness of human being’s information capacity. Computers are unable to process such uncertainty and need numerical data. Due to the fact that limited capacity of human beings in comprehending such complicated and uncertain phenomenon, they guess by envisaging them. Unlike computers, Human beings are 157 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo able to guess basing on limited and uncertain information. As a general, these limited and uncertain information is called as “fuzzy” sources (Şen:2004:10-15). Managers can make decisions providing that certain and full information is existed. However, it is almost impossible to extrapolate due to economic developments, some factors that are particular to investment, competition, technological developments, change in consumer’s perception, disagreement between employees and employers (Akgüç,1998:393). These factors oblige managers to make decision in the atmosphere of uncertainty. One of mathematical models in estimating uncertainty flexibly is fuzzy logic. The most important opportunity of fuzzy clusters is, unlike classical clusters, to provide user transitivity between clusters (Şen,2004:21). Application of fuzzy logic depends on complexity of the subject, unavailability of adequate information and a need to person’s views and value judgements. Fuzzy logic principles help to use such information sources (Baykal, 2004:166). The main phases in designing fuzzy logic controller are as follows; (Elmas, 2003:86): 1) To determine appropriateness of fuzzy logic method in the problem solving 2) To identify state, input and output variable sequences. Results of measurements by detectors produce input, control and output sequences. 3) To identify membership function for per input and output parameters. Number of the membership function depends on selection of designer and system conduct. 4) Main part of information includes linguistic rules, intuitive knowledge, and measurements of input and output parameters. So, fuzzing can be carried out and it is identified which rule is implemented. 5) A rule base is formed. Designer determines that how much rules are important. 6) Output for rule base and some sample input is examined and it is controlled that output is accurate and consistent with rule base. 7) Results are identified according to the rules. 8) During controlling phase, it is aimed to get adequately good solution rather than proper solution. 9) It is aimed to get the best controlling designer to control knowledge within acceptable accuracy interval. 3.Cost-Volume-Profit Analysis (CVP) by Activity Based Costing Cost-Volume-Profit Analysis (CVP) is effective planning and decision making tool that aggregates important financial information for corporations such as costs, sale amounts and sale prices and deal with relations between them. Relationship based on self-interest between corporations and other groups and aim of having balanced and healthy relation with them oblige corporations to maximize their profits. One of the several methods to maximize their profits is profit planning. Profit planning is a method that considers many factors effecting 158 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo profit and aims to provide harmony between them. The factors which effects profit are; Sales prices, sales amount, sales mix, unit variables costs and fixed costs. Relations between these factors and variations of them affect output and profit. Profit planning requires decision making by managers on the issues such as new product, production volume, pricing and alternative production methods. Cost-Volume-Profit Analysis (CVP) helps managers in their decisions leading them observe effects of these relations on corporation activities. Modern production style and aim of gaining competitive advantage require continuous improvement. The main aims of continuous improvement are prevent wastage, decrease total production time, increase quality and workers’ productivity and reduce costs. Managers need to have adequate information about inventoriable costs. Since, right knowledge on costs reduces the number of the wrong decisions (Kurnaz, 2002:95). Increasing usage of automation and computer aided production line in corporations have decreased the effects of employment costs on production overheads. At the same time, production overheads have become an important part of production costs due to increasing usage of automation. Today, dependence on machinery has increased while dependence on worker has decreased due to increasing product complexity (Doğan,1996:63). Traditional cost accounting loses its importance and underperforms due to flexible, customer driven and knowledge based production models (Sullivan,1992:12). Traditional cost accounting was valid at the time that direct labour costs formed important part of total product cost. New developments in production such as just in time production, increased usage of robots and flexible production systems have cut direct labour costs and increased the ratio of production overheads. Today, total costs are composed of direct labour costs (%10), material costs (%55, and production overheads (% 35). Production overheads can be resulted by differences in throughput, stock diversity and machine settings (Cooper,1988:45). Due to the fact that traditional costs systems employ allocation, production overheads are becoming dependence on current output indirectly. However, production overheads does not depend on current outputdue to today’s automation based production. Hence, production overheads include quality control, programming, product design and monitoring production process in today’s automated based production. Then, many indirect costs do not appear to be proportionate to current output. So, traditional systems do not give adequate information on activity costs. (Glad and Becker,1996:125-126). Activity based costing differ from other traditional systems that it firstly identifies consumption of sources by activities and then builds a relation between goods and costs of activities. So, Activity based costing provides accurate distribution of activity costs over inventoriable costs without depending on current output. 159 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Expected advantages from activity based costing are as follows (Romano,1990:73);          Activity based costing provides accurate distribution of indirect costs (production overheads) which are not dependent on production volume and accurate calculation of inventoriable costs. Activity based costing provides accurate calculation of profits by accurate information on costs. Activity based costing helps corporations to take right decisions. Activity based costing leads corporations to concentrate on value-added activities. Activity based costing facilitates to take right decisions on pricing and discontinue of production. Unlike traditional performance measurements, activity based costing helps to develop new performance measurement. Activity based costing provides effective cost management by analysing activities in corporation and providing accurate information on costs. Activity based costing helps to reduce costs by providing indirect costs separately. Activity based costing provides corporations with flexibility to adopt themselves to new production environments Unlike traditional systems, activity based costing can produce such information. Activity based costing help managers to analyse general factory costs in detail and to observe costs from different points of views. The method also helps managers to determine the departments where waste of sources and unproductivity are existed by showing production and nonproduction processes in detail. However, activity based costing does not prevent wastage and cut production costs separately. The method just calls managers’ attention to costs and main reasons in profiting. (Tanış,1999:149). 3.1.The Usage of Activity Based Costing Information: i) In Analysis of Return on Production New production systems and competition environment have decreased profit margin and have required calculating inventoriable costs and its effect on total profit in detail. (Haftacı, 2005:184). Traditional cost information does not provide accurate information for profit analyses as a result of cost transmission in calculation of product costs and exclusion of some expenditure which are considered period cost though they are directly related with goods. However, product profitability analyse is a tool to canalize efforts to most profitable areas. Activity based costing enables corporations to carry out product profitability analyses accurately providing right financial information. Activity based costing prepares the grounds for accurate analysing of product lines considering processes of purchasing, quality tests and stocking which are particular to product line. Activity based costing also enables corporations to carry out profit simulations at different levels of price and sale projecting profit rate per unit and sale amounts (Pazarçeviren,2006:53). ii) In Analyses of Customer Profitability 160 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Profit and expenditure per customer should be determined for customer profitability analysis. While it is possible to determine profit for per customer easily, it is hard to determine expenditure per customer. It is required to monitor costs for per customer in terms of sale, marketing and distribution. Yet, it can be said that these types of expenses increase more than sales revenue in recent years and so these types of expenses are not stable and they are related to operating volume (Öker,2003:71-72). Issuing information on costs on the basis of customers helps corporations to take decisions on customers easily. Some of these decisions are as follows (Karsak, 2001:24): a) To keep touch with customer with high profit sharing and improve business volume with them b) To reprice some goods which require special costing on the basis of customer c) To apply reductions to customers with high profit sharing d) To assign constantly losing customers to rival firms e) To try to get prospect customers with high profit iii) In Product Design and Development One of most effective tools for corporations to cut costs is product design. Activity based costing enables corporations to determine easily the effects of some alternatives on costs identifying cost drivers. The information through activity based costing is used to understand indirect costs and cost drivers by designers and to do better cost estimates. Activity based costing is used basically for two missions (Öker,2003:76). To get accurate cost information in contrast with traditional cost methods, To provide data base for technical staff in decision making 4. Case Study: CVP Analysis of Changes in Costs in Different Goods by Fuzzy Logic on the Basis of Consignment and Product An Example of Root Canal Therapy by CVP In the firm that more than one product or service are provided, components include sale revenues, variable costs, information costs and constant costs. Root Canal Therapy by CVP Mamdani Fuzzy Logic Model: Low 92.55 92 – 140 Moderate 141.11 120 – 160 High 214.66 150 – 215 Low 45 45 – 70 Moderate 75 60 – 90 Sales Revenue TL Variable Cost 161 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo TL Design or Information Cost TL High 136 85 – 136 Low 7.13 7 - 12 Moderate 14.27 11 -17 High 19.03 16 - 19 Low 14.27 14 – 21 Moderate 23.79 20 – 26 High 28.55 25 -29 Constant Cost TL Profit VeryLow 0-24 Low 23-45 Moderate 44-63 High 60-105 Very High 100-150 4.1. Saving from Fuzziness and Finalization Rules in the fuzzy logic are formed as if than rules; SF HIGH, DM LOW, BF LOW, SM LOW THAN PROFIT VERY HIGH. In the CVP analysis of lot and goods level costs, the above rules are acquired through manager’s experience and profit result is calculated through manager’s profit parameters. Profit Result: 162 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Entering fuzzy information by fuzzify unit on the basis of the rules, it is aimed to reach a conclusion by max-min method. Output variable is as above. Profit amount is calculated by the formula as follows; Constant Cost + Profit Turnover providing desired profit = Content Rate 4.2.The result of root canal therapy by CVP through Mamdani fuzzy logic model: 53,30 TL Profit amount is calculated by the formula as follows; 21,50 + Profit 154 = 0,41 63,14 = 21,50 + Profit Profit = 63,14 – 21,50 Profit = 41,64 TL 163 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The result by the formula is close to the result by fuzzy logic. The managers argue that the result by fuzzy logic is more realistic. 5.CONCLUSION Activity based costing is needed to remove skew costing of traditional costing as a result of product cost transfer between products. According to activity based costing, costs in firms are results of activities. Goods consume aforesaid activities. So, it is required to understand operating costs, interrelation between goods and factors which have effects on activities. Activity based costing agree that some costs change according to production units while some costs are not related with production units. However, while activity based costing agrees that non-unit-level costs are stable according to the change in production volume; in the same time it agrees most non-unit-level costs are more variable according to other cost drivers. According to activity based costing, the difference in terms of constant costs will become apparent when a comparison is conducted between formulas in CVP analysis and formulas in traditional CVP analysis. Constant costs emerges as variable costs in activity based costing as a result of cost drives such as making ready for job, engineering hours and R&D (Erden,2004: 88-92). CVP analysis produces more meaningful and strategically important information thanks to new perspective of activity based costing. Combination of activity based costing and CVP analysis enables firms to look ahead, to make better plans and to take more correct decisions in terms of monitoring costs and strategic sense (Erden:92). Combination of CVP analysis, fuzzy logic and activity based costing result in as follows; It is understood that activity based costing and CVP analysis can be calculated by forming fuzzy logic which bases on managers’ experience and knowledge. Inserting of uncertainty in CVP analysis is important for getting expected utility. It enables firms to take more realistic decisions carrying out simulations in the period of uncertainty. Activity based costing analysis by fuzzy logic is more profitable in the period of uncertainty and high production costs (indirect) which has a capacity to affect decisions. Activity based costing analysis by fuzzy logic enables firms to maintain costs effectively in the period of uncertainty. Subjective decisions and past experiences are inserted to decision making process by fuzzy logic. So, formal decision making process becomes more effective, fast and realistic. Activity based costing analysis by fuzzy logic has a potential of usage as a decision making tool in some areas such as customer profitability in addition to product costing. 164 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo REFERENCES AKGÜÇ, Öztin. (1998), Finansal Yönetim, Muhasebe Enstitüsü Yayın No:65 Müh. Enst. Eğitim ve Araştırma Vakfı, No:17, s:393, İstanbul BAYKAL, N. Beyan T. (2004), Bulanık Mantık İlke ve Temelleri, Bıçaklar Kitabevi, Ankara s:166 COOPER, R. (1988) “The Rise of Activity-Based Costing-Part one: What is an Activity_Based Costing?”, Journal of cost management v:7, s:45 DOĞAN, Ahmet (1996) “Faaliyete Dayalı Maliyetleme Sistemi Farklılıkları ve Maliyetleme Süreci, “Çukurova Üniv. İ.İ.B.F dergisi no:6 ELMAS, Çetin (2003), Bulanık Denetleyiciler (Kuram, Uygulama, Sinirsel Bulanık Mantık), Seçkin Yayıncılık, S:27 ERDEN, Selman A. (2004), “Geleneksel Maliyet Hacim Kar Analizinin Faaliyet Tabanlı Maliyetleme Yaklaşımı İle Bütünleştirilmesi Ve Stratejik Önemi”, Öneri Dergisi, Cilt:6 Sayı:22 GLAD, Ernest ve H. Becker (1996), Activity_Based Costing And Management, Jonh Wiley And Sans Ltd, s:125-126 HAFTACI, Vasfi (2005), İşletme Bütçeleri, Beta Yayıncılık, İzmit KURNAZ, Niyazi (2002), İleri Üretim Teknolojilerinde Bölümsel Faaliyete Dayalı Maliyetleme ve Bir Uygulama, Dumlupınar Üniv. Sos. Bil. Enst. Yüksek lisans Tezi, Kütahya ÖKER, Figen (2003) Faaliyet Tabanlı Maliyetleme- Üretim ve Hizmet İşletmelerinde Uygulamalar, Literatür Yayınları, İstanbul PAZARÇEVİREN, Selim Y. (2006) “Dinlence İşletmelerinde Faaliyet Tabanlı Maliyetleme Modeli Önerisi”, Analiz Dergisi Sayı:15 ROMANO Patrick (1990), “Where is Cost Management Going?, Management Accounting, Vol:62 SULLIVAN WG (1992), “A New Paradigm for Engineering Economy” The Engineering Economist, V:36 s:187 ŞEN, Z. (2004),Mühendislikte Bulanık (Fuzzy) Mantık ile Modelleme Prensibleri, Su Vakfı Yayınları, s.9 165 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo TANIŞ, Veyis Naci (1999), Faaliyete Dayalı Maliyet Yönteminin Anlamı, Önemi ve Faydaları, Hacettepe Üniv. İ.İ.B.F Dergisi Sayı:2 YUAN, Fong Ching (2007), The Use of a Fuzzy Logic Based System in Cost-Volume-Profit Analysis Under Uncertainty, www.sciencedirect.com Leadership Traits Of Managers In Health Sector: Sample Of Isparta Orhan Adigüzel, Nurittin Arikan2, Seher Derya2, Belma Keklik1 1Süleyman Demirel University, Department of Health Administration, Turkey 2Süleyman Demirel University, Department of Business Administration, Turkey E-mails: orhanadiguzel@gmail.com,nurittin_arikan@hotmail.com, seherderya@gmail.com, belmakeklik@sdu.edu.tr Abstract Leadership is a process that affect the activities of people who gathered around the goals and objectives. Leader is a person who directing the behavior of group members in the group’s purposes. In this sense, the business leaders exhibit different behaviors when they leading others to perform the jobs and activities. These different behaviors which are exhibited by the leader is his/her management style. Management style is depend on manager’s personality, company’s sector, organizational structure and members of organization can changeable. The health sector is a developing with techonological innovations and scientific researches day by day. Behaviors of managers and leaders in this sector also attracted the attention of social scientists and executives. In this project, behaviors of managers in health sector will be examined and which leadership styles trend is maximum and this trend how change related to the sex, age, the year of work in the company will be analyzed. Thus, the output of our project will help managers to know their behaviors and academicians for new studies. Keywords: Manegers, Leadership, Leadership styles, Health sector 1.INTRODUCTION Management concept started very long time ago. Human being beginning from their existence was always the part of this management concept. Even in a small and primitive community management could be said to exist. This concept always affected the life of the people, communities and socities deeply and this concept was always current for the socities 166 � 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. 1110 Title A name given to the resource In The Uncertainty Conditions Cost-Volume-Profit Anlysis Which is Used Fuzzy Logic Author Author Hilmi, Kirlioğlu Abstract A summary of the resource. To be successful in the global competitive environment, business are obliged to maintain their activities and plan their activities. Profit planning is the most important management tool, since the main target is to make profit. The cost system, which is used, should provide information for the concerning people about the many aspects, such as inefficient parts, unprofitable products and determining the activities and products whose costs are high, but incomes are very low. Activity-based costing is becoming as a tool supporting business management by supplying more detailed information as well as effort to determine more accurately the product costs. However, activity-based costing is criticized because it is found complex and application is difficult. In today's management where computers are used effectively can resolve the lack at this point by using computer-supported system. In our study, in activity-based cost systems, a methodology was developed, based on turbid logic theory, so as to eliminate the uncertainty, remove the vaguness and make profit plan by using the estimated data. Keywords: Cost-Volume Profit Analysis, Fuzzy Logic Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General)