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6. Internet: http://en.wikipedia.org/wiki/Sarajevo Stock Exchange, 02/03/2012
7. Internet: http://en.wikipedia.org/wiki/Zagreb Stock Exchange, 02/03/2012
8. Internet: http://en.wikipedia.org/wiki/Belgrade Stock Exchange, 02/03/2012
9. Internet: http://en.wikipedia.org/wiki/Ljubljana Stock Exchange, 02/03/2012
Analyze and evaluate the system of internal control in the process of implementing the
audit of financial statements for business entities
Pece Nikoloski, Goce Menkinoski,
Facullty of economics in Prilep, Macedonia
E-mails: nikoloski.pece@yahoo.com,gocemenkinoski@yahoo.com
Abstract
Accounting is the process of recording, classifying, summarizing and reporting results from
financial transactions in the form of financial statements. Other than accounting, auditing the
financial statements determines whether those statements are prepared in accordance with
generally accepted accounting standards. You could say that this kind of audit users of
financial statements provides objective and independent opinion on the truthfulness and
honesty of the data presented in financial statements of business entities that are clients. The
application of the system of internal control in the implementation of the audit process is very
important activity in the process of making business decisions to allocate economic resources
and successful management. Information obtained from the analysis answer the question as
business entity in the previous period and how to function in the next period to be maintained
better result. The main goal of any business entity is achieving greater profits. The profit
maximization is striving to achieve the possible cost less and also the achievement of greater
revenues. Profit shown in the financial statements may differ from reality depending on the
way you handled the financial statements or in other words the way reports display where
they can be concealed large gains and losses. From there the auditors are those who weigh the
reality of participants' data in financial reports. How the financial result is a real set, so will be
better
and
better
decisions
are
made
based
on
such
information.
The advantages of better financial reporting are significant, hence the actions needed to
achieve those benefits are complex and comprehensive. As such we list the following
activities: improving the framework of financial reporting; strengthening of key factors
within the financial reporting; supporting the audit profession; supporting education, training
and public awareness. The main and primary objective of financial reporting is to provide
access balanced between financial reporting and audit requirements, which means meeting the
needs of different users of financial information but also will be complex to burden the
functioning
of
the
corporate
sector.
In practice, here are three main reasons to perform the process of analyzing financial
statements and financial indicators achieved:
1. The need for continuous monitoring of their own situation analyzes achieved financial
indicators, financial instruments are planned and implemented financial control;
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2. Calculation and analysis of financial indicators of business partners with whom the
business
entity
enters
into
a
variety
of
business
relationships;
3. When investing in securities to thoroughly check the solvency of the issuer of the
securities or of potential investors to provide all relevant information for making decisions
about investing in capital to protect against possible speculative things.
Keywords: Accounting, system, Analyze, process, financial statements , Information,
financial reporting
1.INTRODUCTION
The
word "audit" etymologically derives from
the
Latin verb "revidere" which
means "toexamine" and the word "revisio" meaning "re-examine" or "to see". In Englishspeaking audit used the term "audit", which originates from the Latin word"audite" which
means "hear". Auditor (auditer) in the English language is "one wholistens"
and from
there comes the term audit (audit) which until today has retained its original form. In
Germany, the audit used the word "wurtsch a ftspruftung", and the term "revision" as used in
France "revision" and "revision compatible" and. t. slightly.
The review of the literature identified a "spiritual repetition of activities" which indicates its
character as a function of checking the operation. Specifically, the audit is further
verification of the implemented business events, which is based on existing documents, as
opposed to control mainly a corrective nature.
In this regard Tom Lee, one of the most respected scholars in the field of auditing in the
world in the early eighties, that in 1984 has given one of the best definitions of the
term"audit" which reads: "In the broadest sense, the audit a means by which a
personassures (by another person) in the quality, condition or status of a subject matter that
the other person examined. The need for testing arises because the person is in
doubt or questioning the quality, condition or status of the relevant subject matter and is
unable to remove such opinion or dilemma. "
Unlike the quoted definition of Tom Lee, which e undoubtedly concise, logical, and wide
enough for clarification of different more types of revision. Committee of the American
Association of Accountants, (American Accociation-AAA), defines audit as "a systematic
process of objectively collect and evaluate evidence relating to reports on economic
developments and results to verify the extent
between existing reports
operation
and criteria and distributed to interested parties. "
Seen from the picture we notice that the audit itself is not a simple process, is rather
complicated and complex process, with clearly defined objectives, based on which defines
and structures the approach to making business decisions. The audit considered
as systemic process involves collecting and objectively evaluating evidence. Consequently,
the evidence present information that have great influence in making business decisions by
the auditors. But regardless
of
the
form
appearing
on the
evidence and
their reliable power, the auditor is required to precisely define the objectives of the process of
collecting and evaluating relevant evidence.
During the process of implementation of the audit, the auditor receives as input financial
statement of the business entity of the audit, which should thoroughly check and based
ontests conducted formed and expressed an expert, objective and independent opinion.
During the implementation of the review procedure, the primary objective of the auditor is
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to determine whether the statements of the entities to audit with established criteria, usually
associated with certain rules prescribed by the legislative body, plan or other measures
of performance determined by
management,
accounting
standards
or other authoritative bodies.
The
goal
will be achieved and realized if the
auditor gather evidence
of economic
developments and results to determine whether they adequately presented in accordance with
established criteria, prior to distributing the results of operations of the client to
potential stakeholders.
Similar views on the revision of the AAA provides renowned professional association of
Great Britain, the Monitoring Committee of the audit practice gives the following
definition of the audit: "An audit is an independent examination and giving-expression of
opinion on the financial statements of companies, banks or other organizations by the
appointed auditor, which is made in accordance with the requirements of the set task and the
appropriate legal and professional obligations, or appropriate regulations. "
When it comes to defining the audit by the professional associations to build a reputation in
the world, special attention deserves the definition of IFAC, by which the audit is an
independent examination of financial statements or financial information to those that apply
to profit-oriented entity or regardless of its size or legal form, when such testing is
encouraged in order to express an opinion on them. "
If you try to make parallels between the cited definitions, it is safe to conclude that all of them
immanent it contains mainly a few key words and phrases such as: independence,
investigation, expression, opinion, person-authorized auditor and the like. . . From which each
word individually in a strictly defined place and is indispensable for the precise formulation
of the external audit. Thus, the term independent indicates that the auditor must be completely
independent in terms of client with whom we conduct an audit, and his independent opinion
to be accentuated as credible and fair for the users of audit services (shareholders, creditors,
depositors, potential investors , government authorities, government agencies, etc.).
independence of the auditor based on the fact that the audit must be independent and this in
terms of company and in relation to the state, banks and all users of audit services, which has
as a goal to protect public interests, the interests of capital owners - the shareholders, the
government, investors, creditors, or any owner of a loyal citizen of a particular country. The
word examination of the financial statements indicates that the audit joins generally accepted
rules and techniques which determines the efficiency and integrity of the control system as
well as accuracy, precision, completeness of the accounting statements in order to enable the
auditor to establish its opinion. Competent opinion is that the auditor, even when a given
event expresses a positive opinion about the reality and objectivity of financial reports
presented to the company (client), in principle, does not guarantee the absolute accuracy of
audited statements, but merely gives its opinion. Expression of opinion must be expressed in
the form of a written report in accordance with Article 47 of the Fourth Directive of the
European Union, is an integral, t. is. integral part of the annual calculation and with it a
subject of public publishing. Under auditor means a competent and professional person who is
appointed on a regular and orderly manner in accordance with criteria stipulated by laws and
procedures
to
educate
and
appointment.
Bearing in mind the basic objective of the audit with which increasing responsibility in the
company's operations and its economic efficiency, its role can be viewed as: social, economic,
psychological, public or personal interest.
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2.An audit of financial statements
(Finansial Staatements Audits)
Audited financial statements as it aims to provide independent and objective opinion on the
truthfulness and honesty of the data presented in the financial statements of companies. The
focus of interest in the audit of financial statements, mostly basic financial statements:
balance sheet, income statement and a statement of cash flows. Are these statements are made
with generally accepted accounting standards, auditing of financial reports has the task to
determine. In this direction, stressing the essential role of real and fair presentation of
financial statements in all process of making business decisions makers MRS through the
purpose and content of these standards are explicit in insisting that the financial statements of
business entities need to be prepared in combination or in accordance with one of the
following standards:
- International accounting standards;
- National accounting standards;
- Other established and agreed framework of financial reporting
3.The review of compliance procedures
The review of compliance procedures for its aims to determine the extent to which business
entity in which the audit is performed following the standards or rules-established, adopted or
created by the higher levels contracts, legislation or written consent. Under higher levels
authoritative means top manegment that commits the standards of certain areas of its
operations to incorporate the policy actions of the business entity in the preparation of specific
guidelines and instructions. In practice, revision of compliance focuses only on examining the
standardization of procedures on a separate set of standards and rules. In such cases, the
auditor seeks to see deviations from the procedures prescribed rules and standards and in time
to inform top management about perceived condition. Thus, revision of compliance has the
following features:
- The company engages auditors and to determine the area of auditing, along with the
presentation of standards relevant to that area of operation of the business entity;
- Auditor's report to top management of the business entity for its activities and information,
which came during the audit.
3.1.Review of operations
The audit of operations targeting has to perform a systematic examination of the activities of
the business entity or part thereof, in terms of effective and efficient use of
resources. Examining the performance is done in a way that is assessed as business entity
achieves the objectives in terms of procurement, production, sales and the like. From the
above stated may be concluded that the primary purpose of auditing is the assessment of
performance in the operation of the business entity and identifying areas where it is possible
to take measures to improve the operation of business entities. Unlike previous revisions, in
this review there are no predetermined standards, so the dilemma is how the auditors in
advance to determine the standards, rules or regulations to perform the evaluation of
efficiency and effectiveness. It follows that auditors must choose measurable criteria that are
always found in the area of many principles of economics and organization of the operations
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of economic entities. Against this background it can be concluded that a review of the
operation has the following features as:
- Auditors who conduct audits are independent of the activities we reviewed (eg. Auditor may
be employed in commercial service or its head, and is also audited the commercial operations
of the business entity);
- The auditor is employed in the business entity in which the audit;
- The auditor submits the audit report and submit it to officials in the business entity. It shall
mainly refer to the identification of problems related to effectiveness and efficiency in
business operation entity.
3.2.Judicial review
Judicial review is intended to detect or promotes activities which consequently have
fraud or other illegal activities, integrated in the financial statements of the business entity of
the audit client. With the growing number of business entities and their financial
reports, despite legal and other measures, increasing the number of fraud and judicial
review has obvious growth. Judicial review, usually are conducted in the following cases:
- Business fraud made by internal and external stakeholders of the business entities;
- Criminal investigations;
- Confrontations and disputes between partners, shareholders and managers;
- Economic losses, and
- Civil disputes
3.3.External Audit
One of definitions for external audit shall be defined as subject to the accumulation and
evaluation of evidence about information for determining and reporting system between the
data and established criteria. From this definition we can conclude that the notion of external
audit is broader audit of financial statements and includes numerous services to ensure the
quality of the information presented above for the owner of the business decisions. Regardless
of the treatment of external audit is an undisputed fact that its implementation is conditional
on the existence of the information presented in verified form and certain standard criteria
based
on
which
the
auditor
will
evaluate.
The audit should be conducted externally complete and professional person in his work will
absolute independence from the management of the client. Regardless of the trends to expand
the scope of audit services offered to clients, external audit is commonly equated with the
audit of financial statements. External audit to provide protection to the interests of capital
owners and at the same time to offer reliable information to other users of audit services, such
as shareholders, creditors, potential investors, employees and the general public. If we
consider the complexity and the activities to be implemented external revizizors for the
successful functioning of this review is related to quality regulations, audit standards and code
of professional ethics.
4.Internal Audit
Unlike external, internal audit occurred as a result of the needs of modern businesses to
introduce their own, internal and additional form of supervision in order to perform such
control examination system of internal controls performed by all employees as part of their
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duties, to evaluate its effectiveness, discover weak points in its operation and propose
measures
to
eliminate
the
appearance
of
weakness.
In other words, the internal audit activity is organized by the management of the business
entity or other business entities to assist in the evaluation of the operation as a whole or to
individual segments. In terms of business and management functions in enterprises, internal
audit can be monitored as part of steering control, where business functions are subject to
examination in order to perform more efficiently, thus ensuring the functioning of an
information subsystem
which however, the guide provides information for making
appropriate business decisions. According to the definition of the Committee of audit practice
(Auditing Practice Committee-APC) Internal audit is an element of internal control sistem set
by management of the business entity, banks or other institutions for examination, evaluation
and reporting function of accounting and other controls in operation. Internal audit is
introduced in order to improve the decisions of managers or to satisfy statutory requirements.
Institute of Internal Audit in the UK, apart from this definition, the internal template defines
as an independent activity in the corporate assessment of the operation, established as a
service office of the corporation. It is a control function that works by evaluating the
adequacy and effectiveness of other controls and supervision. From these definitions can
freely conclude that the primary task of Internal Audit, through sight and evaluation to assess
the activities of the business entity, to provide adequate assistance to owners and management
of the business entity in order to more effectively engage them to perform undertaken
professional activities. For this goal to be achieved, the internal audit of users of this type of
service offers numerous analyzes, suggestions, recommendations, advice and information
directly related to activities subject to internal audit.
Do Private Savings Offset Public Savings in Turkey?
Muhittin Kaplan1, Hüseyin Kalyoncu, Hasan Göcen1
1Meliksah University, Faculty of Economics and Administrative Sciences, Department of
Economics, Kayseri, Turkey
2Meliksah University, Faculty of Economics and Administrative Sciences, Department of
International Trade and Business, Kayseri, Turkey
Email: mkaplan@meliksah.edu.tr, ,hkalyoncu@meliksah.edu.tr,hgocen@meliksah.edu.tr
Abstract
The issue of whether public savings offset private savings, and visa vice, has important
implications for the effectiveness of fiscal policy. This study examines long-run relationship
between public and private savings rates using annual Turkish data for the period 1975-2005.
The result of Engle-Granger cointegration test has shown that there is no long-run relationship
between private and public savings ratios. However,once endogenously determined structural
break is allowed, the test results confirm the existence of the cointegration relationship
between private and public savings. Econometric estimation of the offset coefficients using
both FMOLS and DOLS yields values of between -0.11 and -0.82. The results also indicate
that the potency of fiscal policy significantly reduced with the liberalization of financial
markets.
230
�
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1298
Title
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Analyze and evaluate the system of internal control in the process of implementing the audit of financial statements for business entities
Author
Author
Pece , Nikoloski
Abstract
A summary of the resource.
Accounting is the process of recording, classifying, summarizing and reporting results from financial transactions in the form of financial statements. Other than accounting, auditing the financial statements determines whether those statements are prepared in accordance with generally accepted accounting standards. You could say that this kind of audit users of financial statements provides objective and independent opinion on the truthfulness and honesty of the data presented in financial statements of business entities that are clients. The application of the system of internal control in the implementation of the audit process is very important activity in the process of making business decisions to allocate economic resources and successful management. Information obtained from the analysis answer the question as business entity in the previous period and how to function in the next period to be maintained better result. The main goal of any business entity is achieving greater profits. The profit maximization is striving to achieve the possible cost less and also the achievement of greater revenues. Profit shown in the financial statements may differ from reality depending on the way you handled the financial statements or in other words the way reports display where they can be concealed large gains and losses. From there the auditors are those who weigh the reality of participants' data in financial reports. How the financial result is a real set, so will be better and better decisions are made based on such information. The advantages of better financial reporting are significant, hence the actions needed to achieve those benefits are complex and comprehensive. As such we list the following activities: improving the framework of financial reporting; strengthening of key factors within the financial reporting; supporting the audit profession; supporting education, training and public awareness. The main and primary objective of financial reporting is to provide access balanced between financial reporting and audit requirements, which means meeting the needs of different users of financial information but also will be complex to burden the functioning of the corporate sector. In practice, here are three main reasons to perform the process of analyzing financial statements and financial indicators achieved: 1. The need for continuous monitoring of their own situation analyzes achieved financial indicators, financial instruments are planned and implemented financial control; 2. Calculation and analysis of financial indicators of business partners with whom the business entity enters into a variety of business relationships; 3. When investing in securities to thoroughly check the solvency of the issuer of the securities or of potential investors to provide all relevant information for making decisions about investing in capital to protect against possible speculative things. Keywords: Accounting, system, Analyze, process, financial statements , Information, financial reporting
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
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3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
The European Union Developing As A Political System
And Its Budget
R. Tekeli1,H. Gül2
1 Adnan Menderes University, Faculty of Economics and Administrative Sciences.
2Dokuz Eylül Üniversitesi Faculty of Economics and Administrative Sciences.
E-mails: rtekeli@adu.edu.tr ,huseyingul@adu.edu.tr
Abstract
In this article, the political system of European Union, which holds an important position in
the international system with the Lisbon Treaty in 2009, and its budget procedure, which is
an important issue in the political systems, are examined and investigated. States make the
budget with the aim at achieving the revenues and expenditures effectively. In 1967, with the
establishment of the EC (European Communities), the European Union (EU) as well as
national governments initiated to make the Budget. The dream of setting up the Union in
Europe has become reality as the EU has been formed. The EU plays a role as a political
actor in the international system. In this study, the political institutions of the EU reached a
position of political system and the budget positions of the institutions’ views in the budgetmaking process are discussed. Also, the budget of the period 2007 – 2013 created after the
Lisbon Treaty is studied. The expenditure items given the highest priority in the EU Budget
such as Sustainable Growth are discussed.
1.INTRODUCTION
The European Union and the system introduced by the Union are extensively studied subjects
among the scholars who studied on the international discipline. After the Second World War,
Europe began seeking to build a new Europe took a firm step to turn the Founding Fathers’
dream into reality. In the Treaty of Rome which is the basis of this dream, the following task
areas were determined for the European Economic Community (EEC): to create a common
market, gradually to bring the economic policies of member states closer to each other, and to
promote closer relations among member states within the Community. This target, together
with the phenomenon of globalization, differs in the areas of sovereign states at the
international level and enters into a period that has closely corresponded to a relationship. As
a result of this process, new institutions or structures, where the sovereignty of the state
becoming a matter of debate, have emerged in the international arena. One of the most
important institutions is the European Union with its unique structure.
In fact, the most fundamental feature that separates the EU from other international
organizations is the bodies that took place in the political system of the Union. The central
building blocks in the EU political system make up the organs of the Union. The Organs of
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the Union, using powers just as the authority of the national states (legislative, executive and
judicial), take essentially similar binding decisions and carry out the decisions from a single
center. The Organs of the Union speak on behalf of nearly 500 million citizens of the Union
and 27 members of the country. "Brussels factor" attracted an increasing attention in the
Union takes important decisions concerning the political life and enforces them. This
situation has a legal basis in the Treaty of Lisbon. Significant changes in the EU's
institutional structure and the decision-making processes have been made. A step towards the
idea of "European United States" is successfully accomplished 4.
In this paper, the political system of the EU will be explained and the budget process as an
important issue of political systems will be discussed. The EU budget has taken the present
form by the regulations as a parallel process of deepening the Union. Thus, in terms of
acceptance procedures, operation principles, preparation, and the content, the EU budget
substantially differs from the budget of any state or any international organization. It even
exhibits characteristics which can be found quite complex.
2.The Political System of the European Union
The EU defines itself a family of democratic European countries committed to working
together for peace and prosperity. The decisions including specific matters of common
interest to be taken democratically at the European level, Member States have formed the
partner institutions handing over sovereignty partially. These institutions determine the EU
policies. Just as the duties and the functioning of state organs at the national level, the EU
institutions are also similar to those organs in terms of functions, duties and distribution of
powers. The EU policies are determined by the political decisions taken by three major
institutions. In other words, the political system of the European Union is operated by the
European Council (which represents member states), the European Union Parliament (which
represents the citizens) and the European Commission (which is a politically independent
body established in order to consider the common European interests).
This institutional triangle implements laws and policies throughout the EU. Primarily, the
commission proposes laws, but the Parliament and the Council legislate them. In addition to
these important political institutions, the European Court of Justice that ensures the European
Law, and the European Court of Auditors that controls the activities of the Union's finances
and budget, are two important "state" institutions. The functioning of the duties, powers and
regulations about the Council, the Parliament and the Commission which have the most
important position in the functioning of political systems of the EU will be explained below
in the light of recent developments.
4 The concept of Europe united by politics was instated by Victor Hugo in the opening speech of
Berlin Peace conference and European Union was set as its goal. The concept’s adoptation in politics
was a big project announced by a famous English statesman W. Churchill in the opening speech of
Zurich University of 19 Sep 1946. (Hocaoğlu 2007, p11 and 28)
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3. The European Parliament
The European Parliament (EP) is the only institution of the European Union directly to the
public on the basis of legitimacy. The EP represents for people of the European Union
member states. In other words, the EP is known as the voice of Community Nationals. In
addition, the EP was established at Strasbourg in 1952 in order to control and provide
information to the Council and the Commission5. The Parliament, currently composed of 785
members, two-thirds of which are female, exercises the legislative activity in Strasbourg.
The Parliament cannot be easily characterized and structured as in conventional patterns. The
jurisdiction of the parliamentary body of the EU system is often limited by the parliaments of
member countries. However, a careful examination of the powers vested in the founding
treaties of the Parliament shows that the parliament resembles the national parliaments. The
purpose is, featuring similar powers to the legislature of the EP, to serve the goal of creating a
political union of the EU. Similar with the National Parliaments, functional powers assigned
to the EP can be listed under the following headings:
With the Treaty of Lisbon, the so-called participation of parliament in decisionmaking mechanisms through co-decision procedure, cooperation procedure,
consultation procedure (consulting), and approval procedure (consent) gained the
Parliament legitimacy by giving the authority to elect the President of the European
Commission.
The authority to make Budget: This authority is granted by the Treaty of Brussels
which has strengthened the existing financial approval authority of the parliament by
the Lisbon Treaty. Combining the expenditures which were approved separately by
the Commission and the Parliament in previous periods, provided for two
organizations to work together and provided a balance between the Commission and
the Parliament6. Lisbon Treaty has given the EP a greater role in the commissioning
of the EU Budget.
Legislative Authority: "co-decision procedure" is re-named as the "natural legislative
procedure", and many new fields have been included in7.
Political Control Authority: The authority introduced by the Single Act includes
authorities which are also used in national parliaments such as to censure, to ask
questions, provide reports to the parliament, the appointment of public auditor and the
right to petition. 8
5 Parliament working in three different cities formally took place in the EU Council Summit in
Edinburgh in 1992 and the Amsterdam Treaty.
6 Akar Sevda, (2010), “Lizbon Antlaşmasının Avrupa Birliği Bütçe Sürecine Getirdiği Yenilikler ve 2010
Avrupa Birliği Bütçesi”, Marmara Üniversitesi İİBF Dergisi, 161.
7 Bayram Hanifi Mehmet, (2010) “Lizbon Antlaşması: Parlamentoların Avrupa Birliği Karar Alma
Sürecindeki Yeni Rolü”, Uluslar arası Hukuk ve Politika, Cilt 6, s.85.
8 Topal Emre, (2008), “Lizbon Antlaşması İle Avrupa Birliği’nde Yasama Niteliğindeki İşlemler ve Yasa
Yapım Süreçlerine Getirilecek Değişikliklere Genel Bir Bakış”, Yasama Dergisi, Sayı:9, 2008, s. 25
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Approval of the international treaties, the accession to the Union, and the partnership
agreements: With the Treaty of Lisbon, the consent of parliament for international
agreements have been put to obtain9.
The authority of filing a case against the Community institutions in the Court of
Justice.
As mentioned above, the EP does not still have a form of legislative initiative. As an
exception, however, it has the authority to prepare a proposal for a single European
election.
The internal functioning of the EP is similar to its structure and distinct from other
parliaments with its unique position. 785 parliamentarians deal with political issues under the
roof of the European Parties. The parliamentary political landscape reflects a general political
landscape and the diversity of views just as national political parties in National Parliaments.
Number of seats is proportional to population distribution of the member countries.
(Germany have 96 parliamentarians, Luxembourg have 6 parliamentarians). These
quantitative criteria are fixed by the Treaty of Lisbon.
4. The European Council (summit)
The Council is the European Union's main decision-making mechanism. Where the final
decisions on the EU and member states are taken, the Council consists of presidents of a State
or prime ministers who meet twice a year. In a political sense, it is the EU institution that
located at the highest level. 10 In accordance with Article D of the EU agreement, the
European Council provides the driving force required for the development of the Union and
places the general political objectives in a specific location for this development. Although
the authority is specified in this way, both coverage and density of the actual events and
functions are differentiated and largely spread over a wide area. The tasks of the Council of
Europe can be grouped under three main headings: architects who structure, to determine the
basic outlines for the EU, and being the highest decision making body of the EU.
In accordance with their national constitutions members of the Council of Europe are
comprised of the top-level political decision units specified in each member state. Beside the
heads of government, prime ministers and the chancellors, the presidents of France and
Finland in accordance with their national procedures, are also members of the Council.
President of the European Commission is also among the members of the Council of Europe.
The Council is also open to the participation of foreign ministers and members of the
Commission. Decision-making process within the Council of Europe has very different
characteristics. The main element of decision makings is the negotiation among the member
countries. Regarding many political areas only the heads of state and government can balance
9 ibid, p. 33.
10 Tekinalp ( 2000:218). Council of the EU which meet since 1974 was formalized with the Single
European Act (1986) and the European Council became a legal entity which has gained the official
status by the Maastricht Treaty.
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the decision-making process with the reciprocal demands and concessions. Development of
the European Union significantly depends on the summit negotiations. In this regard, the
heads of government mutually try to influence each other.
5.The European Commission
The Commission is independent of national governments. Its duty is to represent and promote
the interests of the EU. It makes the proposals for the EU and submits them to the European
Parliament and the Council. At the same time the Commission is the EU's executive body and
it is responsible for the implementation of the decisions taken by the Parliament and the
Council. This means administration of daily operations such as the implementation of
policies, implementation of programs, and spending of funds. Informally, the Commission
members are known as the 'Commissioners'. The Commission members are committed to
work for the common interests of the Union and do not take instructions from their national
governments. Every five years, a new Commission is appointed within six months after the
European Parliament elections.
The Commission is politically responsible to the Parliament. The Commission attends to
every meeting of the Parliament to explain and defend the policies. In addition, it will
respond to the written and oral questions posed by the members of Parliament. The
Commission's daily operations are carried out by administrative officials, experts,
interpreters, translators, and the secretariat staff.
The European Commission is a central entity in the preparation, the implementation and
control of binding decisions of the European Union. The rights and duties of the Commission
detected and stipulated by the founding treaty. In Agreement on the European Union (the
first column), in addition to other duties and jurisdiction, the European Commission is
equipped with three principal functions:
The most important role of the Commission is being the engine of the EU's integration. The
Council and the European Parliament can make legal regulations only on the suggestion of
the Commission.
The Commission, may take binding decisions about implementation under the jurisdiction of
the executive branch, and may initiate negotiations on international agreements on behalf the
Union.
As the guardian of the Treaties, the Commission supervises the implementation of law arising
from the Agreements.
The formation of the Commission’s decision usually takes in three fields. The decisionmaking committee, which is usually composed of 27 members with the chairman of the
Commission, is Kollegium. Management mechanism of the Commission, headquartered in
Brussels, consists of 26 General Directorate and other services (General Secretariat, Legal
Service, European Community Publications Department, Statistics Department, Translation
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Services, etc.). Comparable to the general directorates at the national level (Department,
Resort) general directorates were created by functional and hierarchical structuring.
Directorate General of Agriculture and Social Policy can be shown as an example. The basis
of the decision formation within the Commission lies on the draft resolution which is
prepared by the general directorate in coordination with other general directorates and Legal
Services. Almost all over the world, the Commission is authorized as an effective entity
because the EU representatives are administratively attached to the Commission in almost
every region of the world.
5.1.Operation of the system
Decision-making process at EU-level includes the institutions above and many other
institutions. The European Commission, the European Parliament, the European Union
Council are important decision makers. In fact, a new legislation is recommended by the
European Commission, but it is the Council and the parliament that pass the laws. There are
other institutions and organizations that have various roles in this process.
The main characteristic of the European Union is that it has the authority in the issues which
are falling entirely within the jurisdiction of a state such as to execute commercial
arrangements and to determine the tax instruments. Organs of the Union provide the
preparation, the execution and the control of decisions. Most notable of these processes is the
decision-making mechanism that leads to the formation of a legal system which binds both
the member states and the citizens of the Union.
Rules and procedures of EU decision-making process are specified in the agreements. Every
European law called "legal basis" based on the article of a specific agreement. There are three
main procedures to implement a new EU law: Joint decision-making procedure, the
consultation procedure and the procedure of finding appropriate (assent procedure).
Legislative activity in the European Community is conducted within the framework of certain
procedures under the above-mentioned institutions. In all of these procedures listed as Codecision, consultation and approval, legislative proposals in general are being prepared by the
Commission. According to the procedures applied, Parliament's binding opinion is taken, and
then the proposal is adjudicated by the Council after consulting with the other advisory
bodies.
5.2.Basic Features of the EU Budget
a - Basic Features of the Budget of the European Union
The European Union's budget was created through the merger of the budgets of three
Communities (ECSC, EEC and Euratom) which were combined with the Merger Treaty
(1967). 11
11 Karluk Rıdvan, AB ve Türkiye, Altıncı Baskı, Beta Basım, İstanbul 2002, s. 415.
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The EU budget significantly differs from the budgets of other international organizations.
Lacking defense and security spending which holds an important place in the state budget
resulted in relatively small budget. 12
Nevertheless, the EU's budget is no different from any state budget in terms of income
resources, revenues, expenses, content, acceptance procedure and provisions for
implementation.
The EU's budget, described as "a complex mechanism”, is still prepared by taking into
consideration of the budgeting principles. 13
These budgeting principles are;
Unity Principle: The community’s all income and expenditure laid down with a single
document in accordance with the provisions stipulated by Article 268 of the Treaty which
establishes the European Community.
Universality Principle: This principle is based on two basic rules. Firstly, budget revenues
cannot be specifically allocated to a certain items of expenditure; in accordance with the
second rule, called "the gross budget rule" (gross budget principle), expenditure and revenue
should take a full part in the budget without offsetting each other.
Annuality Principle: In accordance with this principle, aimed at facilitating the process of
operational control of Community’s expenditure and revenue, the process is considered
within the framework of a budget year.
Equivalency Principle: In accordance with this principle, income must be equal to the
expenditure envisaged during for a fiscal year. Accordingly, additional borrowing cannot be
made to close the budget deficit. If the budget is in surplus, the surplus is recorded as a
revenue in the following budget. In the event of an additional expenditure, which is
unforeseen during the preparation of the budget, either changes to budget (a new amended
budget) is formed, or the additional resources outside of the budget is used. *
Determination (Specification) Principle: this principle is brought to avoid confusion about
how the budget allocations are used in areas. Accordingly, the purposes for which such
expenditures are determined should be clearly identified.
12 Keskin Hakan; Doğru Sanılan Yanlışlarla Avrupa Birliği, Ankara 2010, s. 46.
13 European Commission, Fundamental Principles of the Community Budget,
http://www.europa.eu.int/comm/budget/budget/index_en.htm#principles
* Non budgetary sources are provided from debt financing from capital markets, sources from the
European Investment Bank, or sources from European Investment Fund created by Edinburgh
summit of 1992, and the European Development Fund financed directly by the member states
established to provide financial assistance to African, Caribbean and Pacific (AKP) countries under
the Lomé Conventions (Nugent Neill, The Government and Politics of the European Union,
Macmillan Press, London, 1995, p339-340).
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The final principle related to underlying budget procedures, is that the Euro, the official
currency of the Union from 1 January 1999, is to be used during these procedures.
the Adoption and Process of the EU Budget before the Lisbon Treaty
The formation process of the budget of the European Union is regulated with Article 272 of
Community Founding Treaty that provisions the process of formation of the budget and time
constraints of the rules that the Council and the Parliament, known as "the two wings of the
budget authority", are obliged to comply with.
Accordingly, the procedure of the budget covers a period between September 1 and
December 31 belong to the budget prepared in the previous year. However, while keeping the
validity of these principles established by the Founding Agreement, the Commission is the
main organ which is responsible for preparation and implementation of the budget, in the
case of the application, the budget procedure is considered a slightly longer period of time
within the framework. Accordingly, as applied since 1977 the budget will be formed in the
framework of the following stages:
Until June 15, the first form of the draft budget (preliminary draft budget) prepared by the
Commission presented to the budgetary authority (the Council and the Parliament).14
b- Adoption of the Draft Budget by the Council
The Council reading the preliminary draft budget agrees upon a draft of the budget before
July 31with a majority decision after consulting with a delegation from the Parliament.15 At
this point, especially the distinction between mandatory and discretionary spending can lead
to serious problems. One of these problems is that while on the one hand the Council saying
the last word in determining the mandatory expenditure items, on the other hand Parliament
has the final say on non-compulsory expenditure items. 16
Reading the Draft Budget by the Parliament
During this phase that should occur in October, and also called the "first reading by the
Parliament" the draft bill primarily examined by the Parliament's Budget Committee and then
forwarded to the General Assembly. Two results may occur during the plenary discussions.
The first of these is the draft budget may be adopted by the Parliament. This happens if the
14 European Commission, Main Stages of the Budgetary Procedure,
http://www.europa.eu.int/comm/budget/budget/index_en.htm#stages
15 European Commission
16 Tekinalp, ibid p. 295.
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bill is adopted by the majority of members of the Parliament within 45 days of negotiations
takes place. 17
Council’s Reading Draft Budget for the Second Time
After discussions with the delegates from the Parliament, this phase is expected to be
completed during the 3rd week of November. At this stage, the Parliament's draft budget in
relation to mandatory and non-compulsory expenditure items is re-arranged by the light of
the above-mentioned changes. From the completion of these arrangements, the Council is
authorized to have the final say on mandatory spending. The only exception is the entire
rejection of the bill during the second reading of the Parliament after the second reading by
the Council.
Parliament's Second Reading and Adoption of Budget
After the provisions concerning compulsory expenditure items of the budget bill by the
Council, in the Parliament's second reading, mostly in December, the regulations regarding
non-compulsory expenditure items are reviewed. 18
Then the Parliament, together with the small changes in the non-compulsory expenditure,
accepts the budget by at least three fifths of the votes. Another case in this stage is that the
Parliament rejects the entire budget by at least two-thirds of the members vote. In this case,
the procedure starts again. The other case, which can be seen in the final stage of the
budgetary procedure, is that the Parliament does not decide on the bill received from the
Council. In this case, the budget is adopted as received from the Council.
Although it is an exception, after the budget entering into force, the Commission can
make changes to the budget by preparing the preliminary draft and proposing the necessary
changes. In the event of the budget amendments proposed by the Commission, the abovementioned procedure in the budget preparation applies for.
c -The changes to budget process introduced by the Treaty of Lisbon
According to the budget process in the Treaty of Lisbon, the fiscal year from January 1 to
December 31 has remained as the budget year; the budget will be made by the European
Parliament and the Council. Complied with the condition on the procedure followed before
the Treaty of Lisbon, duties and powers of the Parliament on the budget are expanded, and
timetables are re-arranged. In addition, by removing the distinction between compulsory and
non-compulsory expenditure in the budget, the budget process has become more effective
17 Tekinalp,ibid p. 296.
18 European Commission, ibid.
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with the Treaty. As a consequence, the European Parliament has gained full co-decision
power - together with the Council – over all expenditures including agriculture19.
Based on the estimated expenditure sent to EU institutions as of July 1, the Commission
initiates the budget process of preparing the draft budget. The draft budget submitted to the
Council, becoming the budget bill is sent to the European Parliament for review within 42
days. The Parliament examines the bill through its sub-committees. The bill examined by the
Parliamentary sub-committee is then sent to the General Assembly. As a result of subcommittee review, if the draft is accepted by the General Assembly, the budget is legalized. If
an amendment is decided on the bill by a majority of members of the parliament, the
amended draft budget is sent to the Council and the Commission by the parliament. The
budget is finalized if the Council accepts the amendments of the budget draft within 10 days.
However, if the Council does not accept the amendments made by the Parliament, the
Conciliation Committee is formed. The committee members are formed by the equal number
of members of the Council and the Parliament.
The main task of the Committee is to establish a common bill by agreeing on a compromised
budget bill. If the Conciliation Committee agrees on a common bill within 21 days, and if the
Parliament and the Council review and accept this agreed common bill within 14 days, then
the bill is approved by the Parliament and the Council. To approve the bill by a party shall be
deemed accepted. At the end of the 21 days, if the Conciliation Committee cannot negotiate a
common bill, a new draft budget is prepared by the Commission. When the budget procedure
is completed, the EP President announces the acceptance of the budget. The Commission is
responsible for implementing the new budget. By monitoring the financial situation of assets
and liabilities of the EU, the Commission also delivers the budget evaluation reports to the
Court of Auditors. 20
19 Seifert, Jan (2011:5), Change and stability in the EU budget, EU Centre in Singapore, Working
Paper, no:3, p1-16.
20 European Commission, Treaty of Lisbon, s. 183.
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Graph: The European Union Budgetary Procedure21
6.Structure and Content of the EU Budget
With the Merger Treaty combined the executive organs of the European Communities and
entering into force on July 1, 1967, the Community budget is formed gathering the separate
budgets of the European Coal and Steel Community (ECSC), the European Economic
Community (EEC) and European Atomic Energy Community.
Accordingly, since January 1, 1968 initially two communities made a single budget and from
1971 ECSC joined them. However, ECSC’s "operating budget" is excluded from this
application. 22 The Community budget attains an independent structure of the member
countries with the Luxembourg Agreement signed in Luxembourg April 22 1970 and came
into force on January 1 1971. Accordingly, the Community's own budget resources replaced
21 http://ec.europa.eu/budget/figures/fin_fwk0713/fwk0713_en.cfm
22 Karluk, Rıdvan, Avrupa Birliği ve Türkiye, Beta Yayınları, 5. Baskı, İzmir, Haziran 1998, s. 327.
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the financial assistances received from member countries.23 After the own resources system
was introduced, traditional taxes started to be collected, and as a result of the increase in the
number of member states and the needs of more funding in the Community implemented
programs, the size of the budget has increased over time.24. However, considering activities
of the Union and the geographical area covered by the Union, the European Union's budget is
found to be quite small.
Table:Financial framework 2007 - 2013 Budget Terms of European Union25
Commitment
appropriations
Total
2007
2008
2009
2010
2011
2012
2013
2007- 2013
1. Sustainable Growth
53.979
57.653
61.696
63.555
63.974
66.964
69.957
437.778
1a. Competitiveness for
8.918
10.386
13.269
14.167
12.987
14.203
15.433
89.363
45.061
47.267
48.427
49.388
50.987
52.761
54.524
348.415
55.143
59.193
56.333
59.955
60.338
60.810
61.289
413.061
45.759
46.217
46.679
47.146
47.617
48.093
48.574
330.085
1.273
1.362
1.518
1.693
1.889
2.105
2.376
12.216
637
747
867
1.025
1.206
1.406
1.661
7.549
636
615
651
668
683
699
715
4.667
4. EU as a global player
6.578
7.002
7.440
7.893
8.430
8.997
9.595
55.935
5. Administration
7.039
7.380
7.525
7.882
8.334
8.670
9.095
55.925
6. Compensations
445
207
210
Total commitment
124.457
132.797
134.722
140.978
142.965
147.546
152.312
975.777
1,02%
1,08%
1,16%
1,18%
1,16%
1,13%
1,12%
1,12%
Growth and Employment
1b. Cohesion for
Growth and Employment
2. Preservation and
Management of Natural Resources
of which: market
related expenditure and direct
payments
3. Citizenship,
freedom, security and justice
3a. Freedom, Security
and Justice
3b. Citizenship
862
appropriations
as a percentage of GNI
23 ibid,p. 329.
24 Nugent, p.340.
25
http://ec.europa.eu/budget/figures/fin_fwk0713/fwk0713_en.cfm
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The expenditure items included in the budgets of the EU fiscal year 2007-2013 is given in the
table above. As clearly seen from the table the most important item of the EU budget is
devoted to sustainable growth. In the expenditure item international competitiveness for
sustainable growth, there are goals such as to do international research, to focus on new
technologies, to support projects to help the EU is leading in key areas, to modernize etc. 26.
Expenditure item in the second row is reserved for Natural Resources. The purpose here is to
support the sustainable development of the rural population in the EU, to improve farmers'
living standards by creating a healthy environment and to reduce greenhouse gas emissions
by promoting organic farming. 27.
The EU as a global player transferred resources to the Budget, in order to create global
changes and democratic institutions of the EU. Citizenship, freedom, security and justice
areas are targeted for the use of this resource.
In fiscal year 2010 budget of the EU is 141.5 billion Euros. Every year there is approximately
2% gradual increase in the budget. For example, budget for fiscal year 2007 is 121.6 billion
Euros; budget for fiscal year 2008 is 129 billion Euros and fiscal year 2009 budget is 133.8
billion Euros. 28
7.CONCLUSIONS
Budget is an important issue in functioning the political system and administering the Union.
Since the Lisbon Treaty which plays a in the EU role came into force, some important
changes have been made in the Budgeting process. The most important change is the status of
legislature which is an important factor in the political systems. Along with the Treaty it
seems that the Parliament has an important position in the budget process as in many areas.
Indeed, in order to reform a constitution of Europe, the Lisbon Treaty came into force on
December 1, 2009 and introduced important regulations. Besides being an actor in the
international system, the Union has laid the foundations to be the state entity symbolizing
people’s unification such as flag, anthem, motto, currency, day of the establishment.
One of the regulations is the budget reminiscent of the formation of a State. The budget of the
European Union has gradually occurred as a part of EU integration process over time. The
new budgets made, if it was necessary in the course of the changing, are quite different from
the ones of any other states or institutions and have unique features and mechanism. This
situation is connected to two reasons; unidentified economic and political structure in part
26 EU Commission EY Budget 2010.
27 EU Commission EY Budget 2010.
28 EU Budget Details, official web site of the EU is; //ue.europa.eu/budget/budget_detail/last
year_en.htm
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due to the complex characteristics of the European Union, on the other hand the integration
process has not reached the final stage yet. Thus the EU budget has not finalized yet. These
impressions and observations are confirmed by the changes in the preparation of the budget
procedure as well as regulations depending on needs changing over the period for the income
and expenditure items in terms of both content and ratio.
Being significantly different from the budgets of other international organizations, the
absence of defense and security spending, which hold an important portion in a state budget,
resulted in relatively small EU budget. While the EU budget is prepared, the budgeting
principles are in some way complied with. However, income and spending are equalized
within the EU Budget. Consequently, the EU cannot borrow. When the EU budget is
carefully examined, every year the budget is increased by 2%. The budget of this size is
inversely proportional to the size of its own political system which appeals to a large
geographic area and more than 500 million citizens. Member states are reluctant to transfer
resources to the EU budget yet. This situation seems to become clearer by the EU integration
process.
Despite all these limitations, when we look at the expenditure items in the budget the largest
share of the EU's budget sources are transferred to sustainable growth and sustainability of
natural resources. The Treaty of Lisbon, bringing changes to ensure the EU's and its organs’
democratic legitimacy and representation, has created new structures for the EU to allow
representation in the international arena and to eligible for the providence. The Treaty,
besides being a single and under a new identity unified the Europe as "the Union", enhancing
the role of the European Parliament in the legislative process and increasing the functional
effect of important issues such as the budget of the Union are important steps towards
becoming "United States of Europe". Adoption of the budget process being determined
through the European Parliament stands out as an important regulation of the Lisbon Treaty.
REFERENCES
European Commission, Allocation of 2001 EU operating expenditure by Member State,
Brüksel, Eylül, 2002.
European Commission, Fundamental Principles of the Community Budget,
http://www.europa.eu.int/comm/budget/budget/index_en.htm#principles , 06.03.2003.
European
Commission,
Main
Stages
of
the
Budgetary
Procedure,
http://www.europa.eu.int/comm/budget/budget/index_en.htm#stages, 06.03.2003.
Güran, Nevzat, Uluslararası Ekonomik Bütünleşme Ve Avrupa Birliği, Anadolu Matbaacılık,
İzmir, 1999.
Karluk Rıdvan, AB ve Türkiye, Altıncı Baskı, Beta Basım, İstanbul 2002
Nugent, Neill, The Government And Politics Of The European Union, Macmillan Press,
Londra, 1995.
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Şahin, Ragıp, Avrupa Birliği Bütçesi - Fonları Ve Türkiye'nin Tam Üyeliği, Dpt, Ab İle
İlişkiler Genel Müdürlüğü, Ankara, 1998.
Seifert, Jan (2011:5), Change and stability in the EU budget, EU Centre in Singapore,
Working Paper, no:3, p1-16.
Tekinalp, Ünal, Tekinalp/Tekinalp, Avrupa Birliği Hukuku, Güncelleştirilmiş 2. Baskı, Beta
Yayınları: İstanbul, Mayıs 2000.
Hocaoğlu Durmuş, (2007), Türkiye ve Avrupa Birliği: Olmak ya da Olmamak, Türkhaber
Yazılar Sıra No:08-27, İstanbul, No:08-27.
Keskin Hakan; Doğru Sanılan Yanlışlarla Avrupa Birliği, AB Genel Sekreterliği Yayınları,
Ankara 2010
European Commission, Fundamental Principles of the Community Budget,
http://www.europa.eu.int/comm/budget/budget/index_en.htm#principles (access, 20.04.2012)
http://www.europa.eu.int/comm/budget/budget/index_en.htm#stages, (access, 20.04.2012)
European
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http://europa.eu/lisbon_treaty/full_text/index_en.htm, (access, 25.04.2012)
EU Commission EY Budget 2010.
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year_en.htm
EU Budget Details, AB resmi internet sitesi ue. europa.eu/budget/budget_detail/last
year_en.htm
Akar Sevda, “Lizbon Antlaşmasının Avrupa Birliği Bütçe Sürecine Getirdiği Yenilikler ve
2010 Avrupa Birliği Bütçesi”, Marmara Üniversitesi İİBF Dergisi, 2010.
Topal Emre, “Lizbon Antlaşması İle Avrupa Birliği’nde Yasama Niteliğindeki İşlemler ve
Yasa Yapım Süreçlerine Getirilecek Değişikliklere Genel Bir Bakış”, Yasama Dergisi,
Sayı:9, 2008.
Bayram Hanifi Mehmet (2010) “Lizbon Antlaşması: Parlamentoların Avrupa Birliği Karar
Alma Sürecindeki Yeni Rolü”, Uluslar arası Hukuk ve Politika, Cilt 6.
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Belgium.
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�
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1123
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The European Union Developing As A Political System And Its Budget
Author
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R., Tekeli
Abstract
A summary of the resource.
In this article, the political system of European Union, which holds an important position in the international system with the Lisbon Treaty in 2009, and its budget procedure, which is an important issue in the political systems, are examined and investigated. States make the budget with the aim at achieving the revenues and expenditures effectively. In 1967, with the establishment of the EC (European Communities), the European Union (EU) as well as national governments initiated to make the Budget. The dream of setting up the Union in Europe has become reality as the EU has been formed. The EU plays a role as a political actor in the international system. In this study, the political institutions of the EU reached a position of political system and the budget positions of the institutions’ views in the budgetmaking process are discussed. Also, the budget of the period 2007 – 2013 created after the Lisbon Treaty is studied. The expenditure items given the highest priority in the EU Budget such as Sustainable Growth are discussed.
Date
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2012-05-31
Keywords
Keywords.
Conference or Workshop Item
PeerReviewed
H Social Sciences (General)
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https://omeka.ibu.edu.ba/files/original/879bfa77149cfa6fea8acbab8f43d063.pdf
eab7b98bd292639494a42217d23f68b0
PDF Text
Text
3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Finance Of Global Goods In Sustainable Development: Applicability Of Global
Taxation
Ramazan Armağan1,Ayşe Armağan2
1 Süleyman Demirel Üniversitesi, Faculty of Economics and Administrative Sciences,
Department of Finance
2Süleyman Demirel Üniversitesi, Institute of Social Sciences, Department of Public
Administrationay
E-mails: ramazanarmagan@sdu.edu.tr,searmagan@sdu.edu.tr
Abstract
Sustainable development is programming of life today and in the future, in such a way to
establish a balance between human being and nature and to enable future generations in
fulfilling their needs. This concept contains growth and evolution policies in socio-economic,
ecologic, political, spatial, cultural dimensions.
There are some important issues in agenda of countries in order to deal with problems such as
development, growth, preventing unemployment and inflation. These problems have made
themselves evident with the process of globalization particularly during the 1980’s. United
Nations, OECD, EU and other voluntary institutions felt that they need to implement some
guiding and repressive policies in order to ensure that scarce sources to be used efficient in
economic development with a skeptical view on future generations’ welfare.
In the post-1980 period initiated with the “globalisation phenomenon”, the development in
informatics, transportation and communication technologies has caused the globe to narrow
rapidly and has created an environment in which geographical frontiers among all the
countries in the world are transcended and cooperation and trade in economic, social, cultural
fields are developed. The process initiated with globalisation has brought some public good
and service needs (environment, health, knowledge, peace, security, etc.) that concern all the
societies into agenda. As individual countries fail to satisfy the supply and finance of these
goods, common cooperation worldwide is needed and hence the concept of “global public
good” started to take part in the public finance literature. The first study on the concept,
namely “Global Public Goods; International Cooperation in the 21st Century” under the
United Nations Development Programme was published in 1999 and later on quite a few
studies on the aforementioned concept have been prepared within the bodies of national,
international and supra-national institutions, establishments.
This work provides an examination of studies on application of ‘global tax’ as a fiscal
precaution taking account of national, international and supra-national effects the in relation
between global public goods and sustainable growth.
Keywords: Sustainable Development, Globalization, Public Good, Global Public Good, Tax.
1.INTRODUCTION
As a consequence of globalization, the impact of which is observed all over the world since
the last quarter of the 20th century, and today where new world order rules; the world shrank
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
due to easier circulation of goods, capital and people thanks to the rapid development in
transportation-information-communication technologies, economical relations spread to all
countries and it has become obligatory to restructure economy policies on world scale. As a
natural result of these developments, a new concept called Global Public Goods has emerged
recently in the literature in addition to the issue of public goods and their presentation, which
is a major issue of public economy. An intensive concern was shown about the description of
Global Public Goods, their characteristics, content, supply and financing as well as its limits
on national, international and supranational platforms. The interest in this concept was
triggered with the publication of United Nations Development Programme (UNDP) named
“Global Public Goods – International Cooperation in 21st Century” in 1999. Since then, many
national, international, supranational institutions and corporations have made enormous effort
to illuminate and refine the concept.
This issue discussed under the title of Global Public Goods has brought forward many
problems and concerns. What the global public goods are, how these will be produced and
financed and which institutions and structures on global scale will present them are among
these problems and concerns. Global Public Goods is not restricted only with the framework
of finance or public economy in terms of its description, quality and impacts, but it should
also be discussed with respect to politics, social and legal aspects. Global Public Goods
interests many countries or region or all people on global scale and it also surpasses a single
discipline by exceeding the borders or power of nation states in terms of its effects.
2.CONCEPT AND CHARACTERISTICS OF GLOBAL PUBLIC GOODS
Globalization process has made socio-economic, financial and political phenomena such as
the use and distribution of natural resources, poverty, dissemination of technology, creation of
healthy living spaces, elimination of education, health and environmental problems,
development, peace, security, maintenance of stability and transition to democracy etc., which
are particularly the problems of underdeveloped or developing countries the common problem
of all nations. Such goods and services affect the entire world with externalities in local,
national, regional, international arena in public terms. Issues such as the presentation of such
goods called Global Public Goods with respect to public finance in a qualified manner, who
will present these, determination of their quantity, financing method constitute an important
problem. Impacts emerging due to the presentation of Global Public Goods or failure in doing
so can be reflected on a community or nation on micro level or on other countries, regions and
the world along with the country on macro level; these impacts may also be transferred on to
next generations (Binger, 2003:4).
With globalization, it has become necessary to have an international stand point to the
understanding of many public goods and services considered at national level and national
governments were obliged to act at national, international and supranational levels in
determining their policies. Global Public Goods interests not only an individual or a country,
but all communities, humanity and next generations worldwide due to the consequent
externalities (S. Deneulin and N. Townsend, 2006:4).
Basic criteria determining the nature of publicity of goods and services according to the
public finance literature are its indivisible benefits, absence of any rivals, incapability of
pricing, addressing to the entire nation, being open to common use and different from
individual needs, being determined by political decision making mechanism, its huge
quantity, nonexclusive benefits and lack of competition in its consumption etc. For goods or
services to be considered Global Public Goods, these must exceed geographical borders, their
externalities (benefit/cost) must spread all over the world, their production and consumption
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must be observed all over the world, these must render global cooperation obligatory with
their unilateral/multi-directional structure and be a natural result of the critical links between
countries and nations and be a complement of national public goods in addition to their public
goods and services characteristics (Binger, 2003:6-9). Similar statements are included in the
descriptions of UNDP and World Bank.
As per Global Public Goods, financing resources are not collected under a general budget and
then distributed just like national public goods, but they are used as resources allocated for
each service on the contrary. Actors in Global Public Goods are consisted of various groups
along with taxpayers and states. Externality impact is the most significant feature of Global
Public Goods; basic problem in issues particularly such as peace, environment and health is
the adverse occurrence of externalities spreading beyond borders (Kirmanoğlu, 2006:32).
Given the foregoing characteristics, negative externalities can be mitigated and appropriate
financing resources can be found for Global Public Goods through multilateral agreements.
Fair agreement process is of great significance in terms of justice in the presentation of Global
Public Goods (Albin, 2002:2 quoted by Kirmanoğlu vd. 2006:32).
Main goods accepted as Global Public Goods in literature are as follows (te Velde vd.
2002:153-154 aktaran Kirmanoğlu vd. 2006:50): “health” (supervision of epidemic illnesses,
HIV/AIDS), “peace and security” (post-war restructuring, re-integration, supervision of
narcotics), “information” (free information flow, statistical capacity structuring, agricultural
researches, technological R&D, culture and entertainment, institutes of research and science),
“environment” (river improvement, waste management, energy training, energy resources,
forestry policy, forest improvement, fishery policy, environment research, water resources
policy, bio-diversity, protection of water resources, environment training, maintenance of
protected areas, improvement of fishery, environment policy, protection from floods,
biosphere protection).
Except economical areas, open trading system, unrestricted use of seas, property rights,
international money or fixed exchange rate, weight and measure of which has been
standardized, monetary and financial stability, disarmament, space researches, weather
forecasts, observation stations, world court, global warming, scientific researches and results,
prevention of drug habits, international works in the field of human rights and freedoms etc.
are related to the Global Public Goods (Kindleberger, 1986 quoted by Akyol, Ulutürk, 2006,
s.262).
Global Public Goods are classified according to the criteria of: a) separation of traditionalnew, b) total presentation technologies, c) being focused on country, person or generation d)
purpose – tool e) being directly related to production or consumption of the goods produced f)
quality of the goods g) publicity of goods and sphere of influence h) sectors i) type of the
benefit derived j) type of the publicity (Başaran, http://dergi.sayistay.gov.tr).
3.RELATION BETWEEN SUSTAINABLE DEVELOPMENT AND GLOBAL PUBLIC
GOODS
With the sustainable development approach widely accepted since 1990s in the international
arena, solutions based on the understanding of not harming the satisfaction of the needs of
next generation while satisfying the needs of people today have been adopted (Dulupçu,
2000:47). Thanks to the policies aimed for sustainable development, it is planned to improve
of current and future life standards by ensuring that the needs of next generations are met and
countries are developed without exhausting natural resources via setting up a balance between
the human and the nature. Sustainable development policies transform socio-economic,
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ecological, political, spatial and cultural developments and changes into action. Among the
issues required to be solved by the states in the name of sustainable development, issues such
as development, growth, prevention of unemployment and fight against inflation can be
enumerated. UN in the lead and WB, OECD, EU and other voluntary institutions tend to
apply guiding, supporting or forcing policies on world countries in order to use scarce
resources efficiently in realizing economic development on the grounds that the welfare of
next generations may be harmed.
Due to the mitigating effects on negative externalities in developing countries of many Global
Public Goods and services utilized for purposes of development, developed countries will
also derive benefits in return for their supports, which verifies the principle of win-win
creating a two-way impact. In case of terrorism, legal issues, patent rights issues, epidemics,
difficulties in foreign exchange transfers, infrastructure deficiencies, transportation problems,
difficulties in access to technology and information and weakness of democracy culture which
are deemed threats to the sustainable development, the development processes of developing
countries
are
also
adversely
affected
(Gardiner
and
Goulven,
2002,
http://www.worldsummit2002.org). In this context, the developing countries must solve their
basic problems so that the Global Public Goods can be useful (or global public losses can be
eliminated) (Kirmanoğlu vd. 2006:34). Furthermore, efficient presentation of Global Public
Goods is feasible through solid financial resources, international legal, political and economic
agreements and cooperation as well as the success of the approach related to such goods and
services. Another point of departure in Global Public Goods financing is the utilization of the
Global Public Goods due to their significance in maintaining economic and social
development and preventing poverty. Within this framework, Global Public Goods are
considered within particularly the area of activity of countries and corporations providing
development support to underdeveloped countries as an instrument of development and
growth policies (Anand, 2002, s.1-5).
It is true that even though the Global Public Goods are distributed equally to all countries,
their benefits are not at the same levels in each country. This situation is directly relevant with
the developmental level of that country; while the countries with high development levels
derive more benefits from certain public goods, the countries with low development levels
will not gain sufficient benefits from the same public goods of the same quantity (Binger,
2003:5). For this reason, development supports hold a major position in financing Global
Public Goods. Particularly in the event of external costs directly expanding from
underdeveloped countries to developed countries, development aids to these countries become
more significant (Kirmanoğlu vd, 2007:133). One pillar of the development aids is the donor
country or international corporation providing the aid while the other pillar is developing
countries.
Developing countries aim to compensate their market failures by increasing production and
consumption of the Global Public Goods; because market failures are heavy in these countries
and create deeper impacts on the economy. Furthermore, limited number and inadequacy of
current political, legal, corporate and financial arrangements created Global Public Goods.
Undoubtedly, Global Public Goods encourage political commitments in the improvement of
development aids (such as ODA) and indicates universal benefits of Global Public Goods
(Binger, 2003:7).
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4.METHODS OF FINANCING IN THE PRESENTATION OF GLOBAL PUBLIC
GOODS
Financing is the leading problem encountered in the presentation of Global Public Goods.
Economists such as Kaul and Sandler emphasized the necessity of producing Global Public
Goods and searching for new resources by transferring the concept of national public goods to
the global arena (Kaul, Grunberg and Stern, 1999:450). Special resources, public resources
and cooperation mechanisms at various levels are constructed as financing tools of Global
Public Goods; the method the most commonly discussed on international platforms is
international taxation. In the determination of financing method widely used for Global Public
Goods, its impacts in terms of benefit/cost or producer/consumer relation are also taken into
consideration. For consumers, assembly taxes, user taxes, fees and taxation, market creation
and reinforcement are at issue while for producers, the issues of production with private
resources, financing through public resources (national and international) – partnership –
cooperation and voluntary participations and private sector resources emerge (Binger,
2003:15).
Free rider problem emerges in Global Public Goods just like national public goods. On the
other hand, although the state can create resources as a compulsive power particularly with
taxation to finance national public goods, there are no such state and compulsive power on
global scale. This financial problem is tried to be solved with international agreements,
cooperation and voluntary participation particularly in the services where it is applicable to set
standards within the context of global administration without a global state. Moreover,
distribution and participation of benefits and costs of Global Public Goods among the
countries poses a major problem (Güler, 2011:248).
Since the Global Public Goods are generally produced by global public institutions, their
financing is also provided by international financial institutions. Non-Governmental
Organizations play a key role in the realization of global objectives and are complementary
parts of international institutions. They are a corrective and balancing actor influencing public
policy processes, despite not being the main factor in eliminating market failures (Kaul,
2001:599).
The resources created to finance Global Public Goods remain restricted with the organizations
held by international institutions and the aids they gather to a great extent. The biggest
supporters of financing Global Public Goods are IMF and WB. Particularly WB pioneers
many global activities. Along with major supports of WB International Development
Association in this issue, north countries also provide financial support with many global
programs; they even transfer funds more than the support of the Association in figures.
Furthermore, there are other financial aids given by UN and WB (World Bank, 2004 aktaran
Susam, 295-296).
In financing Global Public Goods, a lot of supranational and other corporations and
institutions make efforts to expand financing opportunities through global taxes and similar
mechanisms. For example, International Finance Facility (IFF) aims to mobilize private sector
investments in order to accelerate new vaccine production and decrease vaccine costs.
Voluntary aids come from individuals, civil organizations and private foundations.
Rockefeller Foundation, Gates Foundation, Oxfam, CARE, Greenpeace, Shell, British Petrol
can be enumerated among these foundations. Furthermore, musicians such as Elton John and
Bono contribute to the financing of Global Public Goods (Arslan, 2007:137).
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While World Health Organization deals with health issues which may affect the world and
NATO takes care of security problems, official development assistances (ODA9) are tried to
be obtained from DAC10 member countries and some international institutions together with
globalization. Official development assistances to developing countries directly come from
developed countries, developed countries under the scope of ODA and directly from
international institutions and international institutions under the scope of ODA (a part of these
funds is from DAC countries again). Furthermore, a part of ODA funds is used for purposes
of borrowing (Kirmanoğlu vd, 2006:35).
Contributions made are distributed according to the income groups and geographical features
of the countries. Official aids which are obtained from DAC countries and international
institutions and set aside for Global Public Goods have significantly increased as per years.
Funds set aside from DAC countries and international institutions for Global Public Goods
have been intensively aimed for peace and security, environment, health and information
since 2012. The financing provided by ODA making official contributions increased to $
133,5 in 2011 (OECD (1), http://www.oecd.org). Increase in this contribution created
satisfaction in 2011 and was considered promising in the name of developing new global
strategies. Main objectives are to develop dialogues among DAC member countries, to ensure
participation of non-member countries and apply annual work plans (OECD (2),
http://www.oecd.org).
5. GLOBAL TAX SUGGESTIONS AS FINANCING TOOLS FOR GLOBAL PUBLIC
GOODS
As a traditional tool, “taxation” is among the most appropriate financing tools for
internalizing the externalities which is valid for Global Public Goods as well as national
public goods. However, the lack of a central authority for imposing, applying, collecting and
distributing global taxes is the most important problem relating to this taxation.
If we look into the chronological order of global taxation suggestions which are considered as
financing resources of the activities to be conducted in order to eliminate international
problems such as economic stagnation, war etc.; global taxation was proposed by J.M.
Keynes, A. Marshall and J. Meade before the Second World War, by the UN in 1972 in order
to prevent global financial instability and environmental problems occurred at the beginning
of 1970s and by J. Tobin in 1972 in order to impose taxation on the monetary transactions
exceeding the limits on global scale so that global financial instability is prevented. Rome
Club discussed over global taxes as a financing instrument of international organizations and
Brandt Commission published a report reviewing many global tax suggestions in 1980. R.
9 ODA (Official Development Assistance) is an official development assistance category (central and
local governments or their representatives). At least 25% of these aids is donation while the
remaining part is in the form of low-rate interest loan.
10 DAC (Development Assistance Committee) Countries: Australia, Austria, Belgium, Denmark,
Canada, Finland, France, Germany, Greece, Ireland, Italy, Japan, Luxemburg, Netherlands, New
Zeland, Norway, Portugal, Spain, Sweden, Switzerland, UK, USA, International Corporations: World
Bank (WB): IDA, Regional Development Banks (RDB): AfDF, AsDF, United Nations (UN): UNDP,
UNICEF, UNAIDS, UNFPA EC, ECF
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Mendez made a set of global tax offers in his book International Public Finance in 1992 (Paul
and Wahlberg, 2002:2 quoted by Tekin and Vural, 2004:327). First objective of global
taxation is to create additional income source in maintaining financial developments of
underdeveloped and developing countries and the second is to ensure financing of Global
Public Goods. Key understanding in global tax suggestions is to create a healthier, more
secure and stable world order and ensure the participation of those benefitting from this
process in service costs by paying taxes in return for these benefits (Tekin and Vural,
2004:327)Similar.
Global taxes stipulated for financing Global Public Goods can be classified in three groups:
direct taxation of the country consisting the basis of a problem related to Global Public
Goods, “polluter pays or those who let pollution pay”, therefore “internalization of
externalities on nation-state level”; the second is the application of “global trading tax” which
is the taxation of international trade and the third is the taxation of the use of “global common
goods”.
First suggestion relating to the taxation of nation-states was made in the 2nd United Nations
Conference on Trade and Development (UNCTAD) held in New Delphi. Accordingly,
developed countries were requested to transfer 1% of their gross national products to finance
the development of developing countries, but this suggestion could not be applied since
developed countries objected. The subject of the second suggestion is the taxation of trade.
Considering that world trade is realized between overseas countries at a level of 95%,the
suggestion of taxing global trade in return for utilizing oceans which is a type of global
common goods was made by Brandt Commission in 1980 as a component of “new
international economic order” concept. Global trade tax not aiming at deterring the activity
taxed particularly like the taxation of electronic trade intends to provide financial resource
with global institutions aspiring to prevent global peace and welfare. Tax base is foreseen to
be consisted of all tangible and intangible goods and services exceeding limits. The third tax
suggestion is to collect tax in return for utilizing Global Public Goods, the benefit/cost of
which affects the whole world. “Park fee” to be obtained from passenger and cargo vessels
navigating over the oceans, taxation of multinational company profits and taxation of
international advertisements, additions to admission fees of international and national parks,
international highway fees and tourism activities’ fees can be enumerated as example. Thus,
the resources to be derived from tax applications preventing the wrong and excessive use and
entire consumption of Global Public Goods can be used as an important financing tool in the
solution of poor countries’ problems and global management system problems (Tekin and
Vural, 2004:328).
The purpose in global taxation is not only to derive income in order to be banning, punishing
and deterrent, but also to manage corrective, regulative or incentive policies in the world
economy with national and international agreements. However, it is a fact that there are
important problems and doubts as to whom shall be authorized and responsible for global
taxation, collection, allocation and monitoring of the tax or management of the relevant
income. Who shall participate in coordination and representation among the countries at
which rate or have a say constitutes a major issue. Serious problems emerge in application in
this regard.
The types and applicability of taxes which are/will be applied on national level and can
comply with global taxation at the same time are considered below.
5.1. Environmental Taxes
Cost recovery user fees in 1960s and 1970s and fees and obligations allocated for certain
purposes since the second half of 1970s were introduced for environment purposes. Incentives
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also began to be applied together with environmental taxes in 1980s and 1990s. Since the
early 2000, the encouragement of “good” actions slipped into background with the impact of
environmental problems on global level; “green tax reforms” aimed at taxing “bad” actions
were brought forward instead (Özdemir, 2009:11).
5.1.1. Environment Tax
Environment taxes are levied as harmful substance emission (carbon or emission) over the
amount of pollution calculated directly. If it is hard to determine, it is collected at the point of
use, in order words while the product is produced, consumed or if it becomes a waste, the tax
is collected as product tax at the source it causes pollution taking basis the polluting substance
within. Environment taxes are classified as follows:
- For purposes of mitigating waste and emission; carbon and energy taxes, water pollution
taxes, solid waste taxes, product taxes (fertilizer and insecticide taxes)
- For purposes of recovery; waste batteries and accumulator taxes, packing taxes
- For the protection of natural resources; water removal taxes, hunting and fishing taxes
- Other taxes; ecological taxes on tourism, green building incentives, commotion taxes, real
estate taxes (Özdemir, 2009:24).
Energy taxes are the most important environment taxes and it makes up 75% of the total
environment tax income and 5% of the total tax income (including social security premiums).
These taxes are imposed on the consumption of energy products such as fuel, diesel oil,
natural gas, coal and electricity. Transportation taxes collected due to motor vehicles in AB27 make up an average 23,2% of environment taxes and 1,5% of the total tax income.
Pollution taxes are collected over water and any emissions creating pollution as well as solid
wastes and commotion. Natural resource taxes are also imposed on rental fees of the lands
from where precious materials and petroleum is mined. Pollution taxes and resource taxes
make a marginal contribution to the income and make up only 1,5-2% of total environment
taxes (Özdemir, 2009:25-26). Emphasizing the importance of real state and land taxes for
protection of the environment, Hartzok drew attention to the fact that the tax arrangements
should be encouraging, of low and equal levels. This necessity is obligatory for a good
democratic administration in finance policy (Hartzok, http://www.earthrights.net).
EU countries have considered the protection from negative effects of increases in input costs,
mainly energy, as the leading motive of green taxes in the last decade and put their reformist
approaches into application. Some of the tax types relating to environment in AB countries:
motor vehicle taxes (from registry, circulation or sale), motor vehicles fuel taxes, waste tax,
alcoholic beverages additional tax, soft drinks additional taxes, soft drinks box tax, chemical
drugs tax, agricultural inputs tax, energy tax, air and water pollution tax, battery, accumulator,
package materials tax, vehicle tire tax, petroleum waste tax, petroleum pollution control duty
(Özdemir, 2009:14-16).
On international level for purposes of protecting the environment, Kyoto Protocol made it
obligatory for OECD and Transition Countries to reduce greenhouse gas emissions down to
the predetermined levels since 2000. Developed countries committed to reduce their gas
emission objectives they set for their own countries for 6 basic gas types11 by 5% at least
during the period of 2008-2012. However, since these countries did not go for a suspension in
11 Carbon dioxite, metane and nitrogen dioxide are among the most important.
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their gradually increasing consumption, the decrease which was projected as 5% in the
beginning requires around 20% rate today. Although EU and member countries approved
Kyoto Protocol12 in 2002, its enforcement was in February 2005 after the signature of Russia
(Özdemir, 2009:5).
Through these taxes, the costs caused by actions and transactions harming Global Public
Goods are being internalized by being added to the prices of these goods and services. Thus,
demand for these goods and services, costs of which are increasing, leads economic bodies to
consume less and avoid environment polluting activities. Furthermore, income sources which
can be directly used in financing Global Public Goods can be created by ensuring that the
producers may resort to more environment friendly production methods by increasing the cost
of environment polluting activities. Since global carbon tax may impose heavy burdens
particularly on groups with low income levels in application, it is adopted by local tax
authorities that its use within sales taxes such as VAT may be more appropriate. In this
manner, these taxes can be transformed into broad-based and low cost resources with a small
additional rate.
Despite its benefits, income from environment taxes have not showed a significant increase
mainly in former EU member states in recent years. For example, the income derived from
this source, mainly derived from energy, in 2005 emerged as 2.6% of Gross Domestic Product
and 6,6% of the total tax income as weighted average in EU-27 member countries. On the
other hand, increasing popularity of non-financial instruments such as emission trade and
higher price expectations as compared to 1990s in world oil prices decreased the
attractiveness of imposing additional environment taxes, at least in energy sector (Özdemir,
2009:13).
5.1.2. Fuel Taxes
This type of tax extensively affects household due to heating, luminance and use in kitchens
as well as transportation and energy sector. Primary objective in fuel taxes is to derive
income. Fuel taxes are significant income sources in both developed and developing countries
to such an extent that fuel taxes for most of the European countries rank the third among the
budget income (Metschles, 2001:65-66 quoted by Tekin and Vural, 2004:328).
It is recommended to impose global fuel tax on exceeding transportation activities in order to
mitigate adverse externalities13 created by the fuels. It is foreseen to collect aircraft fuels or
gas taxes, passenger and cargo ticket taxes and utilization taxes depending on aircraft
emissions under the name of Aviation Tax. Such taxes can be collected by sea - airline
transportation companies over the airline tickets or freight expenses (Binger, 2003:16).
Although the imposition of flight ticket and cargo has an application facility as a more
12 Out of 195, 174 countries and EU signed and/or attested Kyoto Protocol and put into force. Only
USA, China and India which make the highest green gas emissions (23%) in the World did not
approve the Protocol again.
13 As at 1992, flight emissions correspond to 3% of total radiation created by human activities; since
aerospace sector shows a rapid development, this rate is expected to increase by 3% each year until
2015. Hydrocarbons, nitrates and similar contaminants released to the atmosphere during the flights
poses a significant threat to the atmosphere (Binger, 2003:16).
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favorable option in terms of international law and applicability, it is possible to tax railways,
international transit highways, highways and sea transport. For example, an application
similar to green tax is made in all national flights with an alternative of Norway railway and
international flights from Norway (Bleijenberg vd, 1998 quoted by Tekin and Vural,
2004:328).
Even though the rapid growth of sea and airline sectors and high levels of business revenue
has a capacity to ensure that significant levels of income are obtained with this tax, USA in
the lead, UK and Australia prevented the wide application of global fuel tax in the EU since
they were rivals with each other in this issue during the world aviation fuel summit held in
1997 (Binger, 2003:16).
5.1.3. Virgin Material Taxes
Virgin material tax has been proposed to eliminate market failures emerging due to excessive
use of materials polluting the environment (Bruvoll, 1998:16 quoted by Tekin and Vural,
2004:328). Such taxes to be imposed on plastics and paper raw materials will affect
consumption by changing the production structure and therefore will have an adverse impact
on the environment. Nothing can be consumed in real terms in nature; all materials are
actually transformed into others. All materials processed by being mined from the nature will
more or less turn into waste in future. Even if organic materials which are less influential in
polluting the environment (plastics, papers etc.) are completely consumed, wastes emerging
from these materials will be conveyed to next generations. On the other hand, tax policies and
regulations show tolerance to raw materials in order to maintain financial growth and
competitive power. This situation prevents the development of renewable materials and
environment friendly technologies and causes excessive use of these materials. Polluter both
incurs a material tax designated according to the principle of “the polluter pays” and all costs
of the material used and is encouraged to mitigate the pollution he causes. According to
Bruvoll (1998:28), a material tax of 15% to be levied on plastics and paper raw materials will
lead to a decrease of 11% in the use of these materials and force wastes-emissions down to a
great extent. On the other hand, despite having a significant income potential and positive
environment impacts, this tax has a limited scope of application due to its negative impacts on
national product and competition power (Tekin and Vural, 2004:330-331).
5.2. Taxes Relating to Information and Information Sharing
5.2.1. E-mail- Internet and Cyber Tax
With ever-growing Internet use all over the world, it is possible to derive significant levels of
income, for example 1 cent tax levy for each 100 e-mails. Considering the contemporary
increase in the number of internet users, it is possible to obtain a very important resource.
Document sending of and above 10 Kbyte may also be an important source of income within
this framework. The income to be derived in this manner can be used to combat crimes over
internet or other possible negative impacts as well as to spread information (Binger, 2003:18).
Cyber taxes will provide consequent cash audit opportunity with governments and mitigate
work load on the tax administration (Woehlke, 2000, http://www.nysscpa.org). Since these
taxes may constitute barriers before research, development and sharing information, it is
necessary to encourage technology transfers. However, secure access in internet uses and
prevention of having access to bad information are among the basic issues (Gardiner ve G.,
2002, http://www.worldsummit2002.org).
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5.2.2. Electronic Trade Tax
Electronic trade covers activities of electronic transmission of data, information, products and
services through communication lines such as internet. Such a tax is based on the taxation of
data, information, products and services transmitted through virtual networks in the new
economy where gradually increasing welfare and commercial value is created through
intangible products, systems and global networks. Main purpose of these taxes is not to
punish internet use, but to derive the resource required to decrease digital division present
between North and South. It is also important to ensure efficient data and information flow by
preventing unnecessary occupation of virtual networks except financial purposes (UNDP,
1999 quoted by Tekin and Vural, 2004:333).
5.3. Taxes Aimed to Ensure Peace and Security
International arms trade is considered among the sources recommended for global tax.
Particularly since the arms trade tax has been perceived as a raise in order to realize
disarmament, it has been targeted to decrease this trade level. It is aimed to collect the income
to be derived from this tax in a fund and use for disarmament rather than being used only to
decrease arm purchase and sale or to benefit from this income as a finance resource in the
development processes of developing countries. This taxation idea was mentioned firstly in
Brandt Commission report in 1980 and then in the early 1990s. Non-Governmental
Organizations also suggested that small arm traders should also be subjected to this tax in
order to compensate the losses emerging from the use of small guns and the tax should also
cover the arrangements to maintain that third persons who may be harmed are insured.
Arms trade tax implies the reduction of arms trade and relevant production, less armament,
less import and therefore less cost of war. Through this tax, resources may be created to
compensate the losses that humans and the environment may be subject to due to wars. With
respect to participation in tax levy, arm sellers and producers have also been held responsible
for the losses emerging from the use of arms as much as the arm purchaser in accordance with
the causality principle and they have been obliged to feed this source based on the rationale of
“the polluter pays”. Preliminarily the problems in the determination of arms trade volume and
price are among the factors to prevent the application of arms trade tax. These difficulties are
performance of international arms trade through illegal methods, black market – stolen arms
sale and the possibility of executing international secret arms sale agreements. Mostly military
and civil products are stated in UN and IMF foreign trade statistics related to the arms trade
(Brzoska, 2001, http://unpan1.un.org). It has been considered that since an average revenue of
$25-30 billion per year was earned in the early 2000s; if this tax rate was 5%, nearly $1-1,5
billion would be earned as income (McMahon, 2001:11 Tekin and Vural, 2004:328).
5.4. Other Taxes for Financing Global Public Goods
5.4.1. Foreign Exchange Transactions Tax
It is stipulated to collect a participation fee from the foreign exchange circulation in
international markets and foreign exchange transactions emerging from arbitrage, trade and
speculation activities realized by all world central banks. In the event that this rate is 1-2%, it
is stated that an income of $300 billion would be gained assuming that the total foreign
exchange transactions realized in 2000s amounted to $300 trillion. With the income to be
derived from the foreign exchange circulation of those benefitting from the realization of
transactions such as international trade, travel, long term investment etc., it is possible to
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prevent speculative actions and to eliminate financial instabilities. However, as per the
applicability of such a global tax, since foreign exchange transactions are managed by certain
centers all over the world (USA, 75% of the global money in Japan and around 15% in
Sweden, Hong Kong and Singapore), the issue of whether such countries would bear the
burden arises. Additional costs to be levied on the persons due to the non-financial transfers,
whom will be given how much of the shares relating to the collection of these taxes are also
some other important problems. Global traders may seek various methods to avoid from being
subject to tax. For example developments such as tax heavens, transfer of illicit money,
smuggling of foreign exchange, informal FX transfer systems etc. may lead to the violation of
world trade rules (Binger, 2003:17-18).
5.4.2. World Trade Tax
As a result of the fact that all products in the world trade are transported over the seas at the
rate of 95%, “World Trade Tax” was recommended to set and protect international economic
order in Brandt Commission in 1980. In the event that a 5% tax is collected over the world
trade expected to occur as at 2001, nearly $58,9 billion was foreseen to be derived as income.
Inıtially, it was expected to obtain a big contribution in the international trade particularly in
OECD countries in order to strengthen underdeveloped and developing countries and
eliminate current adversities in the world trade.
According to the announcement made by WTO in 2003, total world trade as at 2002 was
nearly $6,4 trillion; therefore it is possible to earn around $30 million income in financing
global public goods with a small rate (0,05) under the name of “Global Trade Tax” over these
trade activities. On the other hand, assuming that the shrinkage to emerge in the world trade
will be 5%, it is widely thought that such a tax application will decrease the trade of the
developing countries and adversely affect their growth (Tekin and Vural, 2004:327).
5.4.3. Tobin Tax
Recommendations made to mitigate the problems that the globalization created in terms of
states and social classes have focused on the taxation of these movements at least against the
limitation of the capital movements. J. Tobin suggested levying a transaction tax at a high rate
over the international capital movements in order to decrease the possibility of earning profit
in short term or overnight speculations by increasing speculation costs. The suggestion
required the collection of a tax with a rate varying between 0.1% - 0.5% over the Money to be
converted from one foreign exchange to another foreign exchange. Tax will be collected over
the rate to be applied on the transaction amount in purchase and sale. It was initially
considered to apply this tax only in the current market, but then it was stated that the
application should cover all other markets. The tax must be collected at the same rate in all
countries over the world and over all transactions in any foreign exchange realized in different
countries. The purpose of the tax is to decrease short term speculative transactions and to
ensure that the efficiencies of the governments are increased in their macro-economic and
monetary policies and tax burden is allocated equally. Canada has been the first country to
approve Tobin Tax in 1999 by indicating that Tobin Tax should be applied as an international
tax (Saraçoğlu and Şahan, 2004:74). There are two main reasons for the failure of Tobin Tax
in becoming widespread as recommended. Firstly the countries abstaining from temporary
adverse effects to emerge with the application of the tax avoid from taking the lead or
initiatives and secondly those carrying out the transactions to be taxed may avoid the tax by
creating new instruments not subject to tax or by using tax heavens (Binger, 2003:18).
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6.CONCLUSION
Globalization has presented worldwide opportunities to the individuals, firms and countries
on the one hand while creating new threats and problems at the same time on the other hand.
It has become necessary to fortify, update and change current market mechanism in order to
eliminate some threats or to benefit from the opportunities emerging and having a universal
value. In this process, new approaches and policies have been focused on in the public
finance.
Taxation is one of the most widely discussed issues among the tools foreseen to be used in
financing Global Public Goods. For the execution of global taxation applications, it is
necessary to benefit from supranational organization institutions to be newly set up with the
attachments to be inserted in the internal legislation of nation states or new arrangements to be
made. As per the success of such attempts, some questions and problems emerge such as
legal, political, administrative, social and economic infrastructure inadequacies of the
countries, creation of the administration relating to the levy, collection and distribution of the
taxes, determination and audit of authorities and responsibilities. Whether or not nation states
are willing to transfer their taxation authority based on their sovereignty to other institutions
and organizations or the doubts to emerge on their independence as well as the lack of an
authority such as state before the taxpayers affect the success in taxation. Furthermore, it is
necessary to determine the need of the countries for Global Public Goods or the level of
sincerity about the concerns for next generations, whether the countries will create (and
abuse) an impact over other countries by taking advantage of their the development
difference, who can be represented in what numbers in the institutions or organizations to be
created; the truth of new financial incentives, the criteria taken into consideration in setting
global priorities and which focal points will affect the international community.
For global taxation purposes, efforts should be made to mobilize power or powers on nation
state level to ensure that nation states participate in the system and the system works
efficiently, then to create global power or powers to commence global tax application and to
transfer the sovereignty of nation states to this organization. This approach is an important
rationale for strong countries to oppose global tax applications. The solution of this problem
is to ensure that some global taxes having a potential to be applied on nation state level are
applied and the income derived is transferred to the production of Global Public Goods at first
stage and then a part of this income is transferred to the global authority, which will cover a
transition period. Technical problems to emerge during the application of the taxes may be
solved in some manner; however, the elimination of political barriers which is the
fundamental problem in the application of these taxes depends on the establishment of more
transparent, willing to participate and democratic global management institutions on global
scale and presentation of common solutions to the global problems respecting to the principle
of equality, human rights and the principle of state of law.
General opinion about the application of global tax until today is that the possibility of their
application is very low. Global Public Goods financing is maintained in a cooperative manner
by international institutions and voluntary organizations rather than the global taxes discussed
in theory. Actually, if each country fulfills its obligations in due manner, it can be discussed if
there is a need for these applications. As it is observed in practice, some countries show
sincerity about the issue and make necessary efforts (such as the EU or Northern European
countries), countries mainly USA, China and India which are leading world economy show
their insincerity concerning the issue by objecting to sign Kyoto Protocol.
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
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EÜHFD, CXII,S.1-2, 2008, http://hukuk.erzincan.edu.tr/dergi/makale/2008_XII_12.pdf
(04.04.2012)
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Vergi Önerileri, S.12, 2004, http://www.sosyalbil.selcuk.edu.tr/sos_mak/makaleler/
Ahmet%20 TEKİN%20-%20İstiklal%20Y.%20VURAL/323-337.pdf (06.04.2012)
WOEHLKE James A., Trends in Taxation, LLM, CPA, is counsel and director of the
technical services division for the NYSSCPA and technical editor (taxes) of The CPA
Journal, http://www.nysscpa.org/cpajournal/2000/0200/f142000.html (05.04.2012)
Investigating the Relationship between Corporate Culture and Job Satisfaction in
Financial Sector: Case for Banks
İbrahim Akın Altun, Mehmet Özer Demir
Akdeniz Üniversitesi, Alanya Engineering Faculty,
Kestel/Alanya.
E-mails: akinaltun@akdeniz.edu.tr, mozerdemir@akdeniz.edu.tr
Abstract
There is a consensus that organizational culture affects outcomes both for the organization
and the individual. Researchers examined the impact of organizational culture on
organizational commitment, job satisfaction, turnover and retention. Although it is generally
accepted that organizational culture affects job satisfaction little empirical research has been
188
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Finance Of Global Goods In Sustainable Development: Applicability Of Global Taxation
Author
Author
Ramazan , Armağan
Abstract
A summary of the resource.
Sustainable development is programming of life today and in the future, in such a way to establish a balance between human being and nature and to enable future generations in fulfilling their needs. This concept contains growth and evolution policies in socio-economic, ecologic, political, spatial, cultural dimensions. There are some important issues in agenda of countries in order to deal with problems such as development, growth, preventing unemployment and inflation. These problems have made themselves evident with the process of globalization particularly during the 1980’s. United Nations, OECD, EU and other voluntary institutions felt that they need to implement some guiding and repressive policies in order to ensure that scarce sources to be used efficient in economic development with a skeptical view on future generations’ welfare. In the post-1980 period initiated with the “globalisation phenomenon”, the development in informatics, transportation and communication technologies has caused the globe to narrow rapidly and has created an environment in which geographical frontiers among all the countries in the world are transcended and cooperation and trade in economic, social, cultural fields are developed. The process initiated with globalisation has brought some public good and service needs (environment, health, knowledge, peace, security, etc.) that concern all the societies into agenda. As individual countries fail to satisfy the supply and finance of these goods, common cooperation worldwide is needed and hence the concept of “global public good” started to take part in the public finance literature. The first study on the concept, namely “Global Public Goods; International Cooperation in the 21st Century” under the United Nations Development Programme was published in 1999 and later on quite a few studies on the aforementioned concept have been prepared within the bodies of national, international and supra-national institutions, establishments. This work provides an examination of studies on application of ‘global tax’ as a fiscal precaution taking account of national, international and supra-national effects the in relation between global public goods and sustainable growth. Keywords: Sustainable Development, Globalization, Public Good, Global Public Good, Tax.
Date
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2012-05-31
Keywords
Keywords.
Conference or Workshop Item
PeerReviewed
H Social Sciences (General),HB Economic Theory,HG Finance,HJ Public Finance
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Text
3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Economic Structure in a Rural Area in the 19th Century:
A Comparison of Eleven Villages of Bartın District of Viranşehir Sanjak
Ramazan Arslan
Department of Economics, Bartın University, Bartın, Turkey
E-mail: rarslan@bartin.edu.tr
Abstract
This study aims to examine the existing economic structure of a rural area of
Ottoman Empire in 19th century. The sample field of the study is eleven villages of
Bartın district, a significant coastal town of Ottoman Empire. Voluntary sampling was
used in choosing the villages and attention was paid on choosing villages which could
reflect the overall situation of the region in terms of economic structure. By looking
into the Temettüat registers of the examined district for the year 1844, these results
were tried to be identified.
Keywords: Bartin district, Temettüat Registers, 19th
Viranşehir Sanjak, Economic Structure,.
Century, Ottoman Empire,
In the periods before the reign of Ottoman Empire, states took in a set of inventories
in order to produce social, economic, financial and military policies. It is known that
one of these inventories was made in Old Egypt between 2500 – 3000 B.C. (Barkan,
2000, p. 181). In order to keep the Empire under control, Ottoman Empire developed
a set of specific inventory systems (İnalcık, 1996, p.IX). Rapid increase in the number
of soldiers with constant salaries in Ottoman army was placing a serious burden on
the budget and forcing the central government to find more money income (Pamuk,
2007a, pp. 119-121). In order to resolve these problems in the financial structure,
various measures such as creating lease holding system and transferring resources from
the treasure were taken (Genç, 2000, p.101) and as it is known, finally, foreign
borrowing was tried (Tabakoğlu, 1985, pp. 296-297). Although Ottoman bureaucracy was
hesitant about foreign borrowing for a long period, in a short time foreign borrowing
turned out to be the most frequently used method for budget deficits (Pamuk, 2007b,
pp.144-145). Besides, solution seeking in financial field continued through reforms in
budget and tax issues (Güran, 1989, pp 7-17), and instead of civil tax a new single tax
called “Proportionate Tax” was brought in.
In the 19th century, there had been significant
differences in the economic structure
of the government and significant changes occurred in traditional Ottoman regime
(Pamuk, 2002, p.241). Beginning with Tanzimat possession inventories were made in
Hüdâvendigar (Bursa), Ankara, Aydın, Izmir, Konya and Sivas cities (Çadırcı, 1987,
p.190). Again in the same period tax resources were determined again by new tax
regulations (Tabakoğlu, 2003, p.169), and thus, as a result of property, land, cattle and
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Temettüat inventories, Temettüat registers were formed. Temettüat inventories were
made in order to determine the financial situation of the public, to establish a fair tax
system and to increase public revenues; and the disrupted financial system was tried
to be tinkered (Öztürk, 2000, p.550). After the inventory in 1840, all personal assets,
real estate, land, cattle, product etc. information were recorded for each house in 1844
in each residential area like districts and villages. Classification of Temettüat registers
were grounded on administrative partition and these registers were alphabetically
prepared for each province. Total number of Temettüat Registers between 1844- 1845
is 17.747 (Başbakanlık Osmanlı Arşivi Rehberi, 2000, p.254).
The main source of this research which aims to look into the properties of the
existing economic structure of a rural area in the Ottoman Empire in the nineteenth
century is the Temettüat Register no 02824 recorded at the ML.VRD.TMT. fund of
Prime Ministry Ottoman Archive.
Bartın, which was a significant coastal city of Ottoman Empire during the period
(especially in lumbering) is chosen as the sample field for this study. Bartın, today, is
one of Turkey’s cities in the West Black Sea Region. Rumor has it that the name
Bartın comes from the mythological Greek word “Parthenios”, which means “river”.
Bartın, which had fell under the domination of various states at different times in
history, was annexed to the Ottoman Empire with the conquest of Amasra by Mehmet
the Conqueror ( II. Mehmed) in 1461 (Bartın Rehberi, 1927, p.8).
After annexed to the Ottoman Empire, Bartın was taken into the Bolu district of
Anatolian Governorship; it became a town in 1867 and its municipal organization was
founded in 1876. In 1920 it was joined to Zonguldak lieutenant governor, then after
Zonguldak became a city in 1924, Bartın turned to be a district of the city and in
1991, Bartın itself became a city.
Today Bartın has 4 districts which are: Center, Amasra, Ulus and Kurucaşile; 9
municipalities including Arıt, Kozcağız, Kumluca and Abdipaşa towns; and 262
villages (Bartın Valiliği, 2011).
1.INCOME SOURCES
Income sources in an economy differ according to sectors and locations. Villages or if
we are to say it with a more general expression, rural areas are small residential
areas where there is no specialization in economic life and indeed, it is not
necessarily needed, where production is at the level of earning one’s keep, and where
agriculture and husbandry are important income sources (Öztürk, 1996, p.109). These
residential areas also inform us about the agriculture in the Ottoman Empire. The
economic structure of Ottoman Empire which was based on agriculture in general also
draws attention in the 11 residential area we work on. Besides, it is also seen that
lumbering is placed on the top as a source of income.
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1.1.Number of Residential Areas
In this study, the records of 11 villages annexed to Bartın township, chosen as the
sample field of the study, and registered to Temettüat Register no 02824 recorded at
the ML.VRD.TMT. were examined and the features of the economic structure in a
rural area of the Ottoman Empire in the midst of the nineteenth century were tried to
be put forward. The villages used in this study are: “Mekeçler” (BOA, ML.VRD.TMT
No:02824, pp.4-10), “Kurtköy” (BOA, ML.VRD.TMT No:02824, p.11-16), “Receb
Beşeoğlu” (BOA, ML.VRD.TMT No:02824, pp. 17-21), “Gedikler” (BOA, ML.VRD.TMT
No:02824, pp.22-24), “Çayır” (BOA, ML.VRD.TMT No:02824, pp.25-32), “Bonlar” (BOA,
ML.VRD.TMT No:02824, pp.32-34), “Kıran” (BOA, ML.VRD.TMT No:02824, pp.35-39),
“Hoşafçılar” (BOA, ML.VRD.TMT No:02824, pp.40-41), “Emiroğlu” (BOA, ML.VRD.TMT
No:02824, pp.42-43),
“Pınarlı” (BOA, ML.VRD.TMT No:02824, pp.44-49)
and
“Akmescid’’ (BOA, ML.VRD.TMT No:02824, pp.49-50). Aforementioned rural area has
154 tax-paying houses and all of people living in these houses are Muslim.
1.2.Resource Balance
Income from lumbering has an important share in the distribution of income sources
in the rural area and it takes the first place. We collected all relevant
We put all lumbering-relevant incomes in Temettiat register under the same topic.
Revenue from lumbering within the total product was 59,69% in 1260/1844 in Bartın
rural area. (graphic 1) And this shows that lumbering is an important income source
in our study field. Forestland in Bartin is one of the most interesting and among the
richest forestlands in Turkey in terms of plant and tree species diversity (Bartın
Valiliği, 2011). Agricultural income is the second income source for rural areas. The
rate is 33.51%. In this context, income from fields, vegetable gardens and grape vines
are included in agricultural income sources. The reason for agricultural income to take
the second place as an income source can be explained with the economic properties
of the region.
Income rate from being a laborer is 4,66%. Laborer which means worker (Devellioğlu,
2005, p.31) has been a considerable income source in villages. Income from
husbandry, on the other hand, is the last item in income resources in the region with
a rate of 2.14%. Due to rich pastures and humid climate, bovine breeding is
widespread in the region.
In the graphic below, the distribution of income sources of the rural area is given.
Graphic 1: Breakdown of Income Resources (%)
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
In the distribution of incomes, large amount of income is obtained from lumbering in
villages. Lumbering transportation has an important share in all villages. It is 38,89%.
Income obtained from lumber milling has the second place with a ratio of 36,65%.
Income from both lumbering and its transportation takes the third place as an income
source. Lumber trading is only done in Akmescid village.
1.3.Distribution of Income Sources by villages
In all village settlements income from lumbering has an important share as a source
of income. Mekeçler Village had the highest agricultural income among total product
across the villages. Income from lumbering amounted 58,04% in this village. The
lowest agricultural income was in Kıran Village with a rate of 30,04%. Income from
husbandry among total product was the highest in Akmescid Village with the rate of
Graphic 2: Breakdown of Lumbering Income Resource
(%)
2,14% and lowest in Mekeçler village with 0,21%. There was no income obtained
from husbandry in Hoşaflar Village.
There was no laborer income in three villages in all sources. Laborer income was the
highest in Recep Beşoğlu Village.
When income from lumbering is looked into in total product in all villages, it has a
big share of 59,69%. Among villages, Kıran village had the highest income from
lumbering with a rate of 66,52%.
Table 1: Distribution of Income Sources by villages
Villages
Agricultural
Income
(Kurus)
%
Husbandry
Income
(Kurus)
%
Labor
Income
(Kurus)
%
Lumbering
Income
(Kurus)
%
Unexpected
(Kurus)
%
Total
(Kurus)
Mekeçler
5.914
37.56
50
0.32
450
2.86
9.330
59.26
0
0.00
15.744
Kurtköy
Receb
Beşeoğlu
4.512
37.78
125
1.05
500
4.19
6.807
56.99
0
0.00
11.944
4.392
34.62
144
1.14
1.600
12.61
6.551
51.64
0
0.00
12.687
Karagedikler
2.649
36.08
44
0.60
700
9.53
3.950
53.79
0
0.00
7.343
Karaçayır
4.166
34.64
59
0.49
1.250
10.40
6.550
54.47
0
0.00
12.025
Bonlar
2.467
39.77
36
0.58
0
0.00
3.700
59.65
0
0.00
6.203
Kıran
4.019
30.04
111
0.83
150
1.12
8.901
66.52
200
1.49
13.381
761
37.84
0
0.00
0
0.00
1.250
62.16
0
0.00
2.011
Hoşafçılar
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Emiroğlu
Pınarlı
2.269
35.72
154
2.42
0
0.00
3.930
61.86
0
0.00
6.353
4.646
33.60
132
0.95
150
1.08
8.900
64.36
0
0.00
13.828
Akmescid
11.153
33.51
713
2.14
1.550
4.66
19.870
59.69
0
0.00
33.286
TOTAL
46.948
34.83
1.568
1.16
6.350
4.71
79.739
59.15
200
0.15
134.805
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50.
1.4.Income Distribution by Houses
Income per capita is an important indicator of the level of the welfare of the people
of a country. The amount of income per capita is directly related to the economic
structure of a country and rises in income shows the progress of the financial
development move of a country (Öztürk, 1996, p.115).
Since the sources we use include the incomes of the tax payers, the people the
people we include here will be tax-paying houses.
Table 2: Total Income of the Villages and Income per House
Village
Mekeçler
Kurtköy
Receb Beşeoğlu
Karagedikler
Çayır
Bonlar
Kıran
Hoşafçılar
Emiroğlu
Pınarlı
Akmescid
TOTAL
Number
of Houses
20
18
12
8
22
6
13
5
6
17
26
153
Total
Income
23.426
11.944
12.687
7.343
12.025
6.203
13.381
2.011
6.353
13.828
33.286
142.487
Income
per House
1.171
664
1.057
918
547
1.034
1.029
402
1.059
813
1.280
931
In Village Average
+
+
+
+
+
+
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
Income per house in the rural area was found as 931 kurus. Among the total 11
villages 6 of the villages were recorded to have an income above the average and 5
of them were recorded to have an income below the average.
Income per house was the highest in Akmescid Village with an average income of
1,280 kurus per house. And, the lowest average income, on the other hand, was in
Hoşaflar Village with 402 kurus per house. The reason behind the high rate of
average income in Akmescid village is that lumbering trade is only made in this
village. In general, there are no significant differences between the averages of plus
and minus income groups. It is possible to say that the income levels of the houses
in the same group are close to each other.
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2.LAND DISTRIBUTION
Total land recorded for agricultural purposes ( as fields and vegetable gardens) in
village settlements was 2033 decare. These lands are 100% planted areas.2
All the lands in the villages were used for planting cereals, vineyards, vegetable
gardens. 93,21% (1895 decare) of the agricultural lands were fields and 6,79% (138
decare) of the lands were vegetable gardens. This shows that agricultural production is
the second source of income in the region after lumbering.
2.1.Distribution of land by villages and the amount of land per house
In this part, land shares, amount of planted areas and their shares among the total
2033 decare agricultural area will be emphasized. 100% of the 2033 decare land that
villages have are planted areas. There are no lands allowed to lie for fallow. Total
land amount per taxpaying houses is 13,29 decares (Özlü, 2008, p.118).3
Graphic 3: Agricultural Distribution of Lands (%)
Akmescid Village has the highest share in land distribution. Total land amount of this
village is 422 decares. The village with the lowest amount of land is Hoşafçılar
village with 21 decares. When we look into the amount of land per house, Bonlar
Village has the highest rate with 20.33 decares per house. Again Hoşafçılar Village
has the lowest amount of land with 4.20 decares per house.
In terms of planted area, again Akmescid has the highest amount while Hoşafçılar has
the lowest amount of planted area. The amount of planted area in Akmescid Village
is 422 decares and the same amount is 21 decares in Hoşafçılar Village. The amount
of planted area per house is the highest in Bonlar Village with 20.33 decares per
house. The lowest amount is in Hoşafçılar Village with 4.20 decares per house.
2
In the analysis in 37 villages of Bilecik 36.55% of the land was lied to fallow and 63% of the land was planted.
See Öztürk, 1996, p.121; it was 71.7% on the same dates in Akçakoca rural area. See Zeynel Özlü, “XVIII. ve
XIX. Yüzyıllarda Karadeniz’de Bir Kıyı Kenti Akçakoca”, Yeditepe Yayınevi, İstanbul 2008, p.185.
3
Number of houses in Akçakoca on the same period: 294, total planted area: 857,25 decares, planted areas per
house 2,7 decare. See. Özlü, p.188.
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The total land amount of all villages, the amount of planted and fallow land, amount
of land per house is given in detail in Table 3.
2.2.Distribution of Planted Area by Villages
In their distribution by the type of agricultural production and villages, it is seen that
the total land reserved for branches of production is used to full capacity. The usage
rate of fields reserved for such products as wheat, barley, oat and flax are close to
one another. The largest land use in grains production is in Akmescid Village with
380 decares while the least land amount is in Hoşafçılar Village with 17 decares. The
land distributed for vegetable gardens is the highest again in Akmescid Village with
42 decares and lowest in Bonlar Village with 5 decares.
2.3.Comparison of planted areas with the villages of Banaz district
When the planted areas of the rural area is compared to the villages of Banaz district
in terms of product diversity4 it is seen that the land reserved for grains and broad
bean has a larger share in the villages of Banaz district (94.3%). The share of land
reserved for vineyards, orchard and vegetable production is higher in the villages of
Bartın district (6,79%). This validates that agriculture is an important income source in
the villages of Banaz while in Bartın villages lumbering stands out as the main
source of income.
Table 3: Land Distribution
Villages
Nr. of
Houses
Total Unplant
Total
Planted
Land
Unpl
Total
Planted
Unplan ed land
Planted Area per
per
anted
Land
Area
ted
per
Area
House
House
land
%
land
house (Decare)
(Decare) (Decare)
(Decare)
%
(Decare)
Mekeçler
20
280
14,00
Kurtköy
18
206
11,44
Receb Beşeoğlu
12
189
15,75
Karagedikler
8
117
14,63
Çayır
22
195
8,86
Bonlar
6
122
20,33
Kıran
13
186
14,31
Hoşafçılar Village
5
21
4,20
Emiroğlu
6
94
15,67
Pınarlı
17
201
11,82
Akmescid
26
422
16,23
153
2033
13,29
TOTAL
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
-
(Decare)
-
Table 4: Distribution of Agricultural Production Land
Vineyard,
Fields where
orchard
Nr. Of
grains are
and
Village
%
Houses
planted
vegetable
(Decare)
production
(Decare)
4
280
206
189
117
195
122
186
21
94
201
422
2033
%
14,00
11,44
15,75
14,63
8,86
20,33
14,31
4,20
15,67
11,82
16,23
13,29
100
100
100
100
100
100
100
100
100
100
100
100
Total
Production
(Decare)
%
-
Among 37, only the first 11 villages of Banaz district were chosen to make comparison. See: Güler Erdem Bay,
“19. Yüzyılda Banaz Kazası’nın Sosyo-Ekonomik Yapısı”, İstanbul Üniversitesi Sosyal Bilimler Enstitüsü
Yayınlanmamış Yüksek Lisans Tezi, İstanbul 2010, p.15.; Planted area grain land in Akçakoca rural area in 1844
was 412 decare. See (Özlü, p.185).
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Mekeçler
Kurtköy
Receb
Beşeoğlu
Karagedikler
Çayır
Bonlar
Village
Kıran Village
Hoşafçılar
Village
Emiroğlu
Pınarlı
Akmescid
Village
TOTAL
20
18
273
198
97,50
96,12
7
8
2,50
3,88
280
206
100
100
12
178
94,18
11
5,82
189
100
8
22
110
184
94,02
94,36
7
11
5,98
5,64
117
195
100
100
6
117
95,90
5
4,10
122
100
13
177
95,16
9
4,84
186
100
5
17
80,95
4
19,05
21
100
6
17
83
178
88,30
88,56
11
23
11,70
11,44
94
201
100
100
26
380
90,05
42
9,95
422
100
153
1895
93,21
138
6,79
2033
100
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
2.3.Distribution of Land by Usage Area
In all villages a large amount of the land is reserved for grain production. The
income from a 1895-decare-field reserved for field crops was 38.352 kurus. The
highest revenue was obtained in Akmescid village as 9.155 kurus. The lowest income
level belongs to Hoşafçılar village with 545 kurus.
Graphic 4: Agricultural Distribution of Lands (%)
An area of 138 decare was left for vineyards, gardens and vegetable gardens. The
revenue from this area is 1998 kurus. The highest revenue is obtained from Kurt Köy
with 1.245 kurus. Again, the lowest revenue was obtained from Hoşafçılar Village
with 216 kurus.
The total area reserved for wheat, barley, oat, flax, vineyard and fruits& vegetable is
2033 decares. 46.948 kurus revenue was made from an area of 2033 decares in all
villages (Özlü, 2008, p.118).5 The highest income was obtained in Akmescid Village in
5
When we compare this income with Akçakoca on the same period, we find a significant difference between the
two. It was figured that 46757 kurus revenue would be earned from 746,5 decare area in Akçakoca rural area
( See Özlü, p.188). This means 62,63 kurus per decare. On the other hand, 46948 kurus revenue was generated
from 2033 decare in Bartın rural area, and such a low number as 23,09 was found per decare.
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all villages with 11.153 kurus. The lowest income was obtained in Emiroğlu Village
with 2.269 kurus.
Table 5: Distribution of Land by Villages in terms of their usage area and value, 1844
Village
Fields where grain
production is made
Income
Decare
(Kurus)
273
4.802
198
3.267
Vineyard, orchard and
vegetable garden
Income
Decare
(Kurus)
7
1.112
8
1.245
Mekeçler
Kurtköy
Receb
178
3.681
11
Beşeoğlu
Karagedikler
110
2.118
7
Çayır
184
3.446
11
Bonlar
117
2.125
5
Kıran
177
3.407
9
Hoşafçılar
17
545
4
Village
Emiroğlu
83
2.017
11
Pınarlı
178
3.789
23
Akmescid
380
9.155
42
TOTAL
1895
38.352
138
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
Total
280
206
Income
(Kurus)
5.914
4.512
711
189
4.392
531
720
342
612
117
195
122
186
2.649
4.166
2.467
4.019
216
21
761
252
857
1.998
8.596
94
201
422
2033
2.269
4.646
11.153
46.948
Decare
2.4.Comparison of grain areas with surrounding districts in terms of productivity
When we compare Bartın rural area with Bilecik, Bursa and Akçakoca rural areas in
the same period, we find totally different ratios. Among the three districts Bilecik has
the highest rate. Bartın rural area has the lowest level of productivity among the four
districts.
Table 6: Comparison of Bartın rural area with surrounding
districts’ rural areas in terms of productivity ( Kurus)
City
Bilecik
Bursa (Öztürk, 1996, p.134)
Akçakoca (Özlü, 2008, p.207)
Bartın
Grain Productivity Level
68,95
44,22
38,50
20,24
2.5.Productivity of Agricultural Production by villages
The productivity of crops in agricultural land varies according to the type of product
and geographical properties, on the other hand, effect productivity. Differences in
practice in the production phase and use of fertilizers also effect productivity.
When we leave all other factors aside except the geographical factors and make an
evaluation; it is possible to set forth in which productive product a residential area
should specialize in by determining in which product a village gets the highest
revenue per decare (Öztürk, 1996, p.132).
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Table 6: Productivity of Agricultural Products by Villages (Kurus)
Vegetable
Grape
Vineyard
Village
Grains
s
vine
Income
Mekeçler
4.802
347
765
-Kurtköy
3.267
253
792
100
Receb Beşeoğlu
3.681
324
351
Karagedikler
2.118
189
306
Karaçayır
3.446
234
360
Bonlar Village
2.125
117
225
Kıran Village
3.407
162
387
Hoşafçılar Village
545
72
81
Emiroğlu
2.017
162
Pınarlı
3.789
324
243
Akmescid Village
9.155
713
533
TOTAL
38.352
2.897
4.043
100
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
Fruit
Tree
126
63
63
63
290
702
1.307
Cloth
Trading
Income
100
50
150
Miscellan
eous
Fruits
36
36
27
99
Total
5.914
4.512
4.392
2.649
4.166
2.467
4.019
761
2.269
4.646
11.153
46.948
The village with the highest productivity in grain production in rural area is Akmescid
Village. With a 9.155 kurus revenue Akmescid is the village with the highest revenue
among all villages and it is also the village with the highest revenue in vegetable and
fruit growing. Hoşafçılar Village has the lowest revenue in grain production with 545
kurus revenue.
Highest revenue in vegetables belongs to Akmescid Village with 713 kurus revenue.
Hoşafçılar village where the lowest revenue is obtained is also the village with the
lowest grain and grape revenue.
Kurtköy has the highest grape income with 792 kurus and Hoşafçılar has the lowest
grape income with 81 kurus. Grapevine and cloth trading income is only obtained in
Kurtköy with 100 kurus each. In miscellaneous fruits part 99 kurus revenue was
obtained in three villages in total.
2.5.Size of Agricultural Enterprises
In Ottoman agricultural statistics enterprises were divided into three groups according
to their size. Companies with an area below 10 decares were grouped as “imalât-ı
sağire”(small scale enterprise), those with an area between 10-5- decares were grouped
as “ imalât-ı mutavassıta”( medium-sized enterprise), and those with an area more than
50 decares are grouped as “imalât-ı cesime (large-scale enterprise)’’ (Güran, 1998b, p.
242). According to this division the rate of small businesses in Bartın rural area is
18.15% while the rate of medium-sized businesses counts for 81.85%. There are no
big-sized enterprises ( with an area over 50 decare) among agricultural businesses.
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And this shows that there are mostly medium-sized enterprises in the villages (Sarı,
2007, p.45).6
Table 7: Size of Agricultural Enterprises
Over
50
%
decare
1-10
Decare
%
10-50
Decare
%
Planted field
231
12.19
1664
87.81
-
0
Vegetable garden
138
100
-
0
-
0
TOTAL/AVERAGE
369
18.15
1664
81.85
-
0
2.6.Grain Production
We see that grain production, which was the most important source of income for
Ottoman Empire (Keyder and Tabak, 1998, p.182), had been an important source of
income in Ottoman rural areas, a small reflection of the empire, as well. Moving
from the data regarding the grain production of eleven villages chosen, numbers about
the type of grain and their amounts (table 8) will be presented.
2.7.Distribution of Grain Production by Villages in terms of Amount
All the fields in the Temettüat register, the main source of our study, are planted
areas. There are no fields allowed to lie for fallow. Wheat, barley and oat are grown
in all villages. Besides, reed plant and flax oil grows in Akmescid too. The highest
wheat production is made in Akmescid village with 880 bushels while the lowest
production is made in Hoşafçılar village with 50 bushels.
As is seen, wheat production takes the first place in grain production. In the villages
we realized our study, a total amount of 3840 bushels wheat production was made.
After wheat, the second most produced grain is barley. Barley is most produced in
Kıran Village and least produced in Hoşafçılar Village. The total production of field
products was 8315 bushels. The highest share belongs to Akmescid Village with 1900
bushels and the lowest share belongs to Hoşafçılar Village with 85 bushels.
Table 8: Distribution of
amounts (Bushel)
Village
Wheat Barley
Mekeçler
370
390
Kurtköy
310
220
Receb Beşeoğlu
340
270
Karagedikler
230
160
Çayır
480
290
Bonlar Village
240
120
Kıran Village
390
220
Hoşafçılar Village
50
30
6
Grain Production according to their
Oat Reed Plant Total
190
950
120
650
200
810
50
440
190
960
110
470
80
690
5
85
According to a study in 2007, when the ratio of the sizes of the agricultural businesses and the area they cover
is looked into the total rate of three group business with 50-100 and 100-200 and 200-499 decare (da) size make
60,75%. In Bartın, on the other hand, the number of businesses with 0-20 da make up 29,2%.And the companies
with 20-100 da make up the 68,7%. Besides, there are no companies larger than 500 da in Bartın (Salih Sarı.
Bartın City Agrarian Geography, Unpublished Post Graduate Thesis, Sakarya University Institute of Social
Sciences, 2007, p.45).
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Emiroğlu
Pınarlı
Akmescid Village
TOTAL
180
370
880
3840
140
190
390
2420
30
130
350
1455
120
200
280
600
470
890
1900
8315
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
2.8.Annual amount of grains produced by their type
When we calculate annual grain amount produced annually based on the product type,
following results are obtained:
Graphic 5: Grain Product Amounts (Bushel)
2.9.Grain Amount per House (Kg)
We can find if there is a surplus product in the total agricultural production amount
of the villages. When doing this, we can use the tithe paid for one year in the
villages. Total tithe from wheat in the villages is 384 bushels. Since this tax in-kind
corresponds to 10% of the total product, moving from this information we can find
the total wheat production as 3840 bushels. When 384 bushels, the tithe, is deducted
from the total production, the amount of wheat the villagers will consume in a year
is found; and this amount corresponds to 3456 bushels (88.354 kg). Does this amount
supply the villagers with the necessary amount they need?
When we consider that a person can consume almost 8 bushels (205 kg) of wheat in
a year (Güran, 1998 a, p.16), wheat consumption of the villages in the same year is
calculated as 6120 bushels (156.978 kg) (Özlü, 2008, pp. 195-196).7 According to this
calculation, it is revealed that villagers cannot even supply their own wheat amount
7
153 houses, the population of the village is found as 765 by calculating 5 people living in each house. As it is
known that each person consumes 8 bushels of wheat every year, total consumption is found as 765x 8= 6.120
bushels. Please see Ömer Lütfi Barkan, “Tarihi Demografi Araştırmaları ve Osmanlı Tarihi”, Türkiye Mec.,
C:X, İstanbul 1953, p.1-26 for Ömer Lütfi Barkan’s thesis stating that each Ottoman house’s population is five
people. The same calculation can be made for Akçakoca rural area. There were 294 houses in Akçakoca. And
accordingluy, the total population is 1470. Total annual wheat consumption is 1470x8= 11.760. However, the
total wheat production in Akçakoca was 1790 bushels. Thus, all dwellings of Akçakoca produce less wheat than
they need. And this brings in mind that the people in the villages provide their wheat need from the districts in
the neighbourhood partially. See Özlü, pp. 195-196.
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for themselves and their families let alone merchandise it. 8 The required amount of
wheat-deficit for aforementioned villages to nourish themselves is 2.280 bushels or in
other words 58.482 kg. However, this deficit should be approached with precaution
because in those aforementioned villages such supporting products as barley, oat, reed
plant, flax and flax oil are also grown.
3.HUSBANDRY
3.1.General Structure
Husbandry is at the bottom of the list as an income source in the region. Its share in
the total revenue is 2.14% (Özlü, 2008, p.82) .9 Existing husbandry, as far as it seems,
is for meeting needs. It is not possible to say that production for the market is made
and that husbandry is done as an occupation. It appears that only ox among cattle is
used in ploughing. Such pack animals as bear, horse, donkey and hinny are not found
in the villages.
Table 9: Ovine and Cattle Distribution
Village
Mekeçler
Kurtköy
Receb Beşeoğlu
Karagedikler
Çayır
Bonlar Village
Kıran Village
Hoşafçılar Village
Emiroğlu
Pınarlı
Akmescid Village
TOTAL
Ovine
(Number)
9
15
10
0
3
24
61
Incomegenerating
ovine
(Number)
3
14
6
3
14
40
Total
Revenue
Cattle
(Number)
6
14
12
4
29
65
56
35
43
26
23
25
63
5
32
32
110
450
Incomegenerating
cattle
(Number)
2
6
4
2
2
3
8
8
5
28
68
Total
Revenue
(Kurus)
20
75
40
20
50
30
80
150
105
598
1168
The number of bovine in rural area is 61. Among these 61 animals, 40 of them
brought in money; the income generated from these 40 animals was 65 kurus.
Akmescid Village ranks in the first place in raising ovine with 24 ovine. Again the
highest income from ovine was generated in Akmescid Village with 29 kurus.
The total number of cattle is 450. There are cattle in all rural areas. The highest
number of cattle is in Akmescid Village. The number of cattle in this village is 110.
The income generated from these 110 cattle is recorded as 1168 kurus. An important
part of this revenue is generated from milk cows and milk buffalos.
The rate of ovine among all animals is 11.94% while the rate of cattle is 88.06%.
When we group the animals raised in rural areas according to their species (Table 10)
we see that cattle species has the highest share. It is seen that ovine breeding did not
develop in the villages in rural areas while bovine breeding significantly improved.
8
For similar and comperative calculations see Öztürk, 1996, p. 146; A. Mesud Küçükkalay-Ayla Efe, Osmanlı
Ziraî Sektörünün Ticarileşebilme İmkânı Üzerine Bir Deneme:1844-45 Alpu Köyü Örneği, p.252.
9
In Özlü’s study on Akçakoca, the share of husbandry in Akçakoca rural area was found to have 3% share in
total revenue. Between 1811-1864 Akçakoca was a town attached to Bolu-Safranbolu (Viranşehir)- Has
Voyvodalığı (Özlü, p.32).
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Table 10: Total Animal Distribution in Villages by their species
Animal species
Goat
Sheep
Cattle
Number
15
46
424
%
3,09
9,48
87,42
3.2.Ovine breeding
It is seen in the records that goat and sheep were the animal species in which ovine
breeding developed. There was no information on poultry so we cannot comment on
poultry. The total number of goats and sheep that we assessed in total ovine is 61
(Table 11). Among these 61 ovine, 15 of them are goats and 46 of them are sheep.
Among both species sheep has a predominant place.
Table 11: Distribution of Ovine by Villages
Village
Mekeçler
Kurtköy
Receb
Beşeoğlu
Karagedikler
Çayır
Bonlar Village
Kıran Village
Hoşafçılar
Village
Emiroğlu
Pınarlı
Akmescid
Village
TOTAL
Milk
Milk
sheep
sheep
(number) Revenue
Infertile
sheep
(number)
Infertile
sheep
revenue
Milk goat
(number)
Milk
goat
revenue
Infertile
goat
(number)
Infertile
goat
revenue
Goat
kid
Lamb
3
0
6
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6
0
7
14
0
0
0
0
0
0
0
8
0
6
0
0
0
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
0
4
0
0
0
0
0
3
6
4
9
7
14
0
0
5
5
19
38
4
9
7
14
3
4
5
23
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
Annual revenue from 61 ovine is 65 kurus. And 18 kurus of this amount is earned
from goats and 47 of it is earned from sheep. It seems that when annual revenue
from each animal is considered, sheep is a more productive animal. As goat species
mostly milk goats are raised. Goat is only raised in Emiroğlu (3 ) and Akmescid (12)
villages. And in sheep species again mostly milk sheep are raised. It is seen that
these animals are mostly raised in Recep Beşeoğlu village.
3.3.Bovine Breeding
The distribution of bovine breeding in the rural area is as follows (Table 13); Number
of cattle is higher than the number of pack animals. Except from milk cow and milk
buffalo, no income is generated from the other animals among cattle. The number of
draught animals among cattle is high. And among pack animals there are no donkeys
in all rural areas except 1 in Emiroğlu village.
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Donkey
6
1
2
0
0
2
0
0
1
1
2
6
Female Buffalo
Male Buffalo Calf
Female Buffalo
Calf
Infertile cow
Mare
Calf
0 4 2
1 4 0
0 2 0
0 7 2
1 1 0
0 0 2
0 2 5
0 0 0
2 0 5
0 1 2
3 9 10
5 12 24
Young horse
3
0 2
0 0
0 1
0 0
0 1
2 0
0 1
0 0
0 0
0 2
2 7
4 10
Male Calf
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
2
3
Young cattle
1
0
0
2
Female Calf
Mekeçler
2
20
0
0 28 1 4 3
Kurtköy
5
50
1
25 19
0 0
Receb Beşeoğlu
4
40
0
0 15 0 4 7
Karagedikler
2
20
0
0 12 0 0 0
Çayır
0
0
2
50 10 0 6 0
Bonlar Village
3
30
0
0
6 0 4 0
Kıran Village
8
80
1
25 16 0 0 2
Hoşafçılar Village
0
0
0
0
4 1 0 0
Emiroğlu
6
90
2
60
9 0 0 2
Pınarlı
3
45
2
60 17 0 0 1
Akmescid Village
17 268
11 330 30 3 4 2
TOTAL
50 643
19 550 166 5 22 17
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
Male Buffalo
Infertile Buffalo
Buffalo
Cattle
Black Cattle
Milk Buffalo
Revenue
Milk Buffalo
(number)
Milk Cow
Revenue
Village
Milk Cow
(number)
Table 12: Distribution of Bovine Animals by Villages
2 1
0 5
3 5
1 0
1 1
2 1
0 3
0 0
0 4
1 2
0 8
3 18
0
0
0
0
0
2
0
0
0
0
0
2
0
0
0
0
0
0
0
0
1
0
0
1
When we look into the animal species used for ploughing and packing and those
which should be regarded as capital, we see ox and water buffalo on the top of the
list. Only donkey is recorded carrying and apart from donkey, there is not any other
animal like horse and hinny.
The total number of bovine animals in the rural area raised for various purposes and
used in various areas is 370. Among these animals 369 of them are cattle and 1 on
them is pack animal.
Annual revenue from 50 milk cows in cattle group is 643 kurus. Average annual
revenue per animal is found as 12.86 kurus. In terms of annual revenue, income from
milk buffalo takes the second place. While income is 10 kurus per milk cow, the
same income from each milk buffalo is two and a half times higher than it. The
annual revenue from each milk buffalo is 25 kurus (Özlü, 2008, p.165). 10 The total
revenue from cattle is 1193 kurus.
The highest number of milk cows is in Akmescid Village. There are 17 milk cows in
the village. There are two milk buffalos in each Çayır, Emiroğlu and Ponar villages,
and one in both Kurtköy and Kıran Villages. There are no milk buffalos apart from
the mentioned ones. The highest number of cattle used for ploughing is in Akmescid
village. The total number of cattle used for ploughing in this village is 30. When the
number of houses in this village is considered ( a total of 24 houses) it is obvious
that there are more than one cattle for each house.
10
In a research on Plovdiv city, it was found that 60 kurus income is generated from a buffalo and 5-6 kurus
income is generated from a milk cow annually. (Özlü, p.165).
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
3.4.Draught and Pack Animals in house scale
During the times before mechanization and in fields where mechanization did not
apply, cattle is the main agricultural tool and there is almost one cattle for each
house in the rural area. According to our calculations, there is 1.02 cattle per house.
When we accept that each house has one cattle, it means that all household heads in
all villages have a cattle. The rate of cattle, used as draught animal, per house in the
rural area is shown in Table 12. In the table, we see that the number of draught
animal per house is 1.02. The highest number of cattle per house is in Bonlar Village
and the number is 1.67 per house, which means there is more than one cattle for
each house in this village. The highest number of cattle is in Mekeçler Village and
the total number of cattle is 33. However, since the population of the village is high,
the number of cattle per house is 1.65. The lowest number of cattle is in Emiroğlu
Village and there are 5 draught animals in the village. In Hoşafçılar Village, where
there are only 5 houses, there are no draught animals.
Table 13: Draught Animal per House
Number of
Houses
20
18
12
8
22
6
13
5
6
17
26
153
Village
Mekeçler
Kurtköy
Receb Beşeoğlu
Karagedikler
Çayır
Bonlar Village
Kıran Village
Hoşafçılar Village
Emiroğlu
Pınarlı
Akmescid Village
TOTAL/AVERAGE
Total cattle
number
33
19
19
12
16
10
16
5
9
17
156
Cattle per
House
1.65
1.06
1.58
1.50
0.73
1.67
1.23
0.00
0.83
0.53
0.65
1.02
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
3.5.Amount of land per cattle
When we look into the amount of agricultural land per cattle in our sample study
field, we see quite different numbers. As seen in Table 14, village averages differs. On
all planted areas scale, the average land per cattle is 13.03. The highest amount of
land per cattle is in Akmescid Village. Pınarlı Village follows Akmescid Village with
an average land per cattle among all planted area is 22.33 decare. The village where a
cattle has the lowest land is Mekeçler Village. The average land for a cattle among all
planted area in this village is 8.48 decare.
According to the calculations made, a couple of horses plough 6-7 decare area while a
couple of cattle plough 2-3 decare area (Güran, 1998 a, p.86). Accordingly, it is found
that a cattle in Bartın rural area is only used for two work days for ploughing.
Table 14: Land per cattle
Village
82
Number of Total
cattle
Planted area
(Decare)
Planted Land per
Cattle
(Decare)
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Mekeçler
Kurtköy
Receb Beşeoğlu
Karagedikler
Çayır
Bonlar Village
Kıran Village
Hoşafçılar Village
Emiroğlu
Pınarlı
Akmescid Village
TOTAL/AVERAGE
33
19
19
12
16
10
16
0
5
9
17
156
280
206
189
117
195
122
186
21
94
201
422
2033
8,48
10,84
9,95
9,75
12,19
12,20
11,63
0
18,80
22,33
24,82
13,03
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
3.6.Beekeeping
Although beekeeping is not accounted as a source of living, stil some villages are
engaged in beekeeping. As it can be seen in Table 15, all villages are engaged in
beekeeping except from Hoşafçılar and Emiroğlu villages. The total number of bee
hives in all villages is 43 and the total annual revenue from beekeeping is 299 kurus.
The annual revenue from each bee hive is 6 kurus in all villages except Pınarlı and
Akmescid villages.
Table 15: Villages where people are engaged in Beekeeping, number of beehives and
annual revenue
Village
Mekeçler
Kurtköy
Receb Beşeoğlu
Karagedikler
Çayır
Bonlar Village
Kıran Village
Hoşafçılar Village
Emiroğlu
Pınarlı
Akmescid Village
TOTAL
Number of Beehives
Annual Revenue
(Kurus)
4
5
14
4
2
1
1
0
0
3
9
43
24
30
84
24
12
6
6
0
0
27
86
299
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
4.DISTRIBUTION OF LABOR FORCE
In village settlements, there are not many occupational diversity as in urban areas. In
villages, where main source of income is based on agriculture and husbandry, there is
no need for occupational differentiation (Güran, 1985, p.318). However, in rural areas
there are reasons to do agricultural and non-agricultural activities together. Because of
the density of population in the rural area, not everyone could engage in agriculture
(Güran, 1998 b, p.271).
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4.1.Occupational Breakdown of Household Heads
The rate of agricultural revenue in total revenue in the rural area used as the study
field is 35.51%, while the same rate for lumbering is 59.69%. In other words, we see
that the income rate earned from an occupation other than agriculture and husbandry
and which can be regarded as occupational income has a quite high level in total
revenue. This shows that Bartın, located in the West Black Sea Region, is rich in
terms of forests. According to Forest Management Map Database of General
Directorate of Forestry, Bartın city has 98.578 ha forest area and 13.229..029 cubic
meter planted forest. Most of the existing forest areas are high forests (Sarı, 2007,
p.23). It can be said that the large amount of forest areas in the region developed
lumbering activities.
When the occupations of the household heads were specified in the registers their
being “erbâb-ı ziraat”( farmer) is indicated clearly. Since almost all of the people
engaged in a business other than agriculture have agricultural lands, it is understood
that these people are engaged in farming. Recent studies show that almost all of the
people living in the villages of Bartın are somehow engaged in agricultural activities
(Sarı, 2007, p.44).
Table 16: Occupational Breakdown of Household Heads
“Asâkir-i
Village
Nizâmiye-i
Forlo
Luna
Şâhâne”
Servant Beggar Orphan
rn
tic
( a military
Number
of
Houses
Erbab-ı
Ziraat
(farmer)
20
18
19
11
1
3
0
1
0
1
0
1
0
1
0
0
0
0
0
0
12
12
0
0
0
0
0
0
0
0
8
22
6
13
5
6
17
26
6
16
5
11
3
5
14
24
2
3
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
1
0
1
0
1
1
0
0
0
0
1
0
0
0
0
2
0
0
0
1
0
1
0
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
2
5
2
4
1
1
unempl
Laborer
oyed
position)
Mekeçler
Kurtköy
Receb
Beşeoğlu
Karagedikler
Çayır
Bonlar
Kıran
Hoşafçılar
Emiroğlu
Pınarlı
Akmescid
TOTAL/
153
126
11
1
AVERAGE
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
It is indicated that 10 household heads among 153 in all villages do not have any
income. These people without any income are recorded as “Sa'ile”, “unemployed”,
“orphan”, “Lunatic”, “Diseased and Alone” and “Asâkir-i Nizâmiye-i Şâhâne”. Only in
Çayır Village there is a record of one people as “Asâkir-i Nizâmiye-i Şâhâne”. This
person had no property, land or animals and was engaged in merchandising in
Adapazarı and later came to Bartın to attend Asâkir-i Nizâmiye-i Şâhâne”. There are
other 9 people without any income and without any kind of property. It is stated that
those people live off with the support of other people. Apart from these 10 people, all other
household heads have some piece of agricultural lands that they work.
84
Most of these
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
household heads are earning their income from lumbering apart from agricultural activities.
The share of income obtained from lumbering among total revenue is 59.15%.11
As is seen in Table 15, 126 houses (82.35%) among a total of 153 in all villages are
engaged in agriculture. It is also recorded that there are 11 laborers, 1 unemployed, 2 forlorn,
5 servants, 2 beggars, 4 orphan and 1“Asâkir-i Nizâmiye-i Şâhâne”.
4.2.Distribution of Active Labor Force Income
In this section, the breakdown of revenue from occupation by villages will be
examined and moving from that overall breakdown results will be found. The number
of people with an income from an occupation, total and average occupation income
breakdown and the share of this income in total revenue will be assessed.
Table 17: Breakdown of Labor Force Income by Villages
Number
Number of Houses
of
with
Houses Occupatio
n Income
Village
Mekeçler
Kurtköy
Receb
Beşeoğlu
Karagedikler
Çayır
Bonlar
Village
Kıran Village
Hoşafçılar
Village
Emiroğlu
Pınarlı
Akmescid
Village
TOTAL/
AVERAGE
Total
Occupa
tion
Income
(Kurus)
Average
Occupa
tion
Income
(Kurus)
Number
of
Houses
Share of
with
Total of
occupatio
Total
Occupat Other
nal
Revenue
ion
Income
income in
(Kuruş)
Income (Kurus)
revenue
+ other
(%)
Income
source
20
18
20
15
6,414
5,137
320.70
342.47
20
18
9,330
6,807
15,744
11,944
40.74
43.01
12
12
6,136
511.33
12
6,551
12,687
48.36
8
22
8
19
3,393
5,475
424.13
288.16
8
22
3,950
6,550
7,343
12,025
46.21
45.53
6
6
2,503
417.17
6
3,700
6,203
40.35
13
12
4,280
356.67
13
9,101
13,381
31.99
5
4
761
190.25
5
1,250
2,011
37.84
6
17
5
16
2,423
4,928
484.60
308.00
6
17
3,930
8,900
6,353
13,828
38.14
35.64
26
25
13,416
536.64
26
19,870
33,286
40.31
153
142
54,866
386.38
153
79,739 134,805
40.70
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
In all the villages examined, all household heads earn income from lumbering apart
from agricultural activities. The village with the highest occupation income is
Akmescid Village.
Their occupation revenue has 40.70% share in total revenue (Özlü, 2008, p.180). 12
Rural area has a total 54.866 kurus occupation income. The village with the highest
occupation income is Akmescid Village, which also has the highest number of
household heads having an occupation income. The average revenue in all villages is
11
See Breakdown of income resources by villages, table.1.
The rate of occupational income in total revenue in Akçakoca in the same period was quite higher than Bartın
and it was 87%. (Özlü, p.180).
12
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
386.38 kurus. The highest average is again in Akmescid Village with 536.64 kurus.
25 houses out of a total of 26 have an occupation revenue in this village.
The share of occupation revenue in total revenue in terms of their village breakdown
is as follows: As it is stated before, the share of occupation revenue in total revenue
in all rural area is 40.70% and the highest rate is in Recep Beşeoğlu village with
48.36%. All the total 12 houses in Recep Beşeoğlu village have occupation revenue.
The lowest occupation revenue, according to its share in total revenue, is in Kıran
Village with 31.99%.
5.DISTRIBUTION OF TAXES IN VILLAGES
5.1.General Information
Tax is transfer of fund to the government from economic resources with a political
decision in order to carry on public works (Milliyet Genel Ekonomi Ansiklopedisi I-II,
1988, p.920). And it was the basis of income distribution in pre-industrial economies.
This financial system, which was one of the basic dynamics of the empire took its
unique place in world finance history with the collapse of the empire (Genç, 1975,
p.231).
There had been various implementations of tax in Ottoman Empire in terms of how it
is imposed, how it is collected and its diversity. In the period before Tanzimat, there
were taxes with different rates and collection methods under the main headings of
“Tekâlif-i Şer’iye” and “Tekâlif-i Örfiye”.
19th century had been a totally different period for Ottoman society and economy
compared to the previous periods. One of the most significant improvements during
the century is the reform movements that the Ottoman executives initiated (Pamuk,
2007a, p.238). With Tanzimat, as in other institutions, many reforms were made in
financial structure too. Financial institutions and tax system had been the main focus
of Tanzimat reforms (Ortaylı, 1974, p.2).
In tax practice religious taxes were remitted and substituted by tithe at a rate of one
of a tenth in agricultural products and “adet-i ağnam” (literally meaning “sheep tax”)
in ovine, jizya taken from non-Muslim citizens. And civil tax was also substituted
with “vergü-yi mahsusa” ( a private tax) (Güran, 1989, p.13). Jizya was a per capita
tax levied on non-Muslim citizens in Ottoman Empire (Karaman and Pamuk, 2010,
p.599).
5.2.Vergü-yi Mahsusa ( Private tax)
This tax which was allocated somehow considering the income of the people and
which was substituted for civil tax during Tanzimat period began to be applied as of
1840. The amount of this tax was determined in sanjak scale and the total amount
was divided between the districts. Later the members of the town council used to
determine the amount that each town or village had to pay in a meeting where,
according to the ethnicity of the population, imam and priest were participating;
finally the tax was allocated according to the abilities of the people to pay.
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
In determining the amount of the tax, the total amount of removed civil tax was
based on and the ability of the taxpayers to pay which was used when allocating the
tax among taxpayers was determined by a census. In this new practice, real estate,
land, animal and if the person is engaged, their trade income was grounded on. In
order to determine this financial strength fairly and to allocate the tax in a just
manner according to people’s ability to pay, inventories were taken in 1844 in a large
part of the country. And as a result of these inventories “Property, Land, Animal and
Temettüat Registers” were prepared.
During the inventories taxman began tax registering from the villages and registered
every single person’s name and reputation, their property, land and animals, average
amount of revenue of the merchants and tradesmen. And a notable person would be
appointed by the city council to each town to help the taxman for registry and a
secretary would be appointed to them. Registries were to be made on a properly and
fairly, and those who make wrong or incomplete register would be punished.
During the collection, the mukhtar of the village or neighborhood, imam or clerk
registered the collection they made to the register book with a name of the household
head and would bring the book and money to the district. The taxes that people paid
were registered to the book at the district and the amount money and date of the
payment were written and sealed by the principal and presiding officer. During the
collection and the delivery of the tax to the taxman, zaptiah soldiers were also
appointed for security reasons.
The collection of this tax was made in two installations as “ruz-ı Hızır” and “ruz-ı
kasım” until 1261/1845. And each installation was collected in three other installations.
However, since these collection periods were not appropriate for collection, from this
date on the tax was to be collected step by step from the farmers from harvest
period till the end of the year, and from merchants and tradesmen it was to be
collected in a year in installations. With this regulation in 1864, paying the tax in 10
installations was introduced. This tax which was based on identifying property, land
and other income resources of the public and taxation according to their ability to pay
was abolished in 1860 and instead, land and income taxes were brought (Öztürk, 1996,
p.176).
After all these general information about taxes, we will now put an emphasis on the
shape of Vergü-yi Mahsusa in Ottoman rural area. From the Temettüat register
sequence no: 02824, we know the amount of tax allocated to villages in the rural
area. Here we will look into the allocation of taxes in the villages from the registers
belonging to the villages.
There are differences in tax allocation between villages in the rural area examined.
Table 18 shows total vergü-yi mahsusa realized in all villages as well as amount of
vergü-yi mahsusa per house.
When we look into the average amount of tax levied per house, it is seen that the
amount is 187,10 kurus in total rural scale. And when we look at village averages we
see that 6 villages are above this average and 5 villages are below the averages.
Highest average tax was seen in Akmescid Village as 241,73 kurus. The lowest
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
average tax was seen in Hoşafçılar Village as 98 kurus. Total vergü-yi mahsusa in all
villages is 28.627.
Table 18: Distribution of Vergü-yi Mahsusa
Village
Mekeçler
Kurtköy
Receb Beşeoğlu
Karagedikler
Çayır
Bonlar Village
Kıran Village
Hoşafçılar Village
Emiroğlu
Pınarlı
Akmescid Village
Number of
Houses
20
18
12
8
22
6
13
5
6
17
26
153
Vergü-yi Mahsusa
(Kuruş)
4,128
2,660
2,558
1,296
3,156
1,252
2,546
490
1,332
2,924
6,285
28,627
TOTAL/ AVERAGE
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
Tax per
house
(Kuruş)
206.40
147.78
213.17
162.00
143.45
208.67
195.85
98.00
222.00
172.00
241.73
187.10
In village average
+
+
+
+
+
+
5.3.Tithe
The word tithe means a one tenth part of something (Akdağ, 1999, p.408); and in
Islam land law it means a land tax at a rate of 1/10 and 1/20 taken from the
products raised in lands whose owners converted to Islam with their own will and
from the lands which were won after a war and divided among the war veterans
(Öztürk, 1996, pp. 184-185).
Tithe taken directly from the producers (Keyder and Tabak, 1998, p.146) is like a
religious service and regarded as the zakat of the land and was only taken from
Muslims and the owned land. Tithe in the Ottoman Empire was the name of the
money taken from demesne. Since the word exaction would not be approved among
the public, it was called as tithe and thus, had been used for centuries.
Tithe was taken from all products in agriculture. It was taken from all grains and
grain types, products raised in vegetable gardens, fruits, vineyards and grape products,
pastures and other agricultural products; and the collection of this tax was made in
three ways: in kind, in cash and fixed.
This tax was not previously transferred to the national treasury but paid to the land
owner by rayah working on the land. After the corruption of manorial system the
authority of demesne was given to tacksman, taxman and civil servants.
During Tanzimat tithe was collected at a rate of one tenth. Tithe, the most efficient
source for the finance of socio-economic development, was remitted in 17 February
1341 (1925) and was replaced by “mahsulat-ı araziye (land income)” (Öztürk, 1996,
184-185).
Following these historical improvement phases of tithe, the tithe per house, its share
in total tithe and the rates of tithe in Bartın rural area will be highlighted.
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Burden of tithe tax varies in each house according to the capacity of agricultural
lands in rural area and according to the products.
In all rural areas, the total tithe occurred as 5.366 kurus. The average tithe burden
per house is 35.07 kurus.
The highest tithe average per house was seen in Akmescid Village. Here the average
tithe per house was 47.04 kurus.
The highest tithe tax burden in rural area was also seen in Akmescid Village which
had the highest average tax burden per house. The lowest average was found in
Hoşafçılar Village as 84 kurus. Since the total number of tax payers in Hoşafçılar
Village was only 5, the total tax amount was low.
Table 19: Total Tithe and its Break Down per house
Village
Mekeçler
Kurtköy
Receb Beşeoğlu
Karagedikler
Çayır
Bonlar Village
Kıran Village
Hoşafçılar Village
Emiroğlu
Pınarlı
Akmescid Village
Number of
Houses
20
18
12
8
22
6
13
5
6
17
26
153
Total Tithe
(Kurus)
665
485
525
302
594
277
434
84
254
523
1,223
5,366
TOTAL/AVERAGE
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
Tithe per
house
(Kurus)
33.25
26.94
43.75
37.75
27.00
46.17
33.38
16.80
42.33
30.76
47.04
35.07
5.4.The Share of Taxes in Total Revenue
The share of Vergü-yi Mahsusa in total revenue in rural area was 20.09, and the
share of tithe was 3.77.
Among villages, the village with the highest Vergü-yi Mahsusa was Çayır Village.
The share of Vergü-yi Mahsusa in total revenue in Çayır Village was found as
26.25%. And the lowest rate was found in Mekeçler Village.
The highest rate of tithe among the total revenue was again found in Çayır Village
with 4.94% and the lowest rate was found in Mekeçler Village with 2.84%.
When we look into rural areas in terms of net revenue, it is found that Mekeçler
village has the highest net revenue with 79.54% excluding tithe and tax and
Hoşafçılar Village has the lowest revenue with 71.46%. The average of all rural area
is 76.14%.
The share of Vergü-yi Mahsusa and tithe in total revenue and the rate of net revenue
is given in Table 20 below on village scale.
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Table 20: Vergü-yi Mahsusa, Tithe and Net Revenue Rates
Total
Vergiyi
Net
Vergü-yi Product Total
Net
Tithe
Revenue Mahsusa
Revenue Mahsusa Tithe Revenue Revenue
(Kuruş)
(Kuruş) (Kuruş)
(Kuruş)
%
%
%
%
Village
Mekeçler
Kurtköy
Receb Beşeoğlu
Karagedikler
Çayır
Bonlar Village
Kıran Village
Hoşafçılar Village
Emiroğlu
Pınarlı
Akmescid Village
23,426
11,944
12,687
7,343
12,025
6,203
13,381
2,011
6,353
13,828
33,286
TOTAL/AVERAGE 142,487
4,128
2,660
2,558
1,296
3,156
1,252
2,546
490
1,332
2,924
6,285
28,627
665 18,633
485
8,799
525
9,604
302
5,745
594
8,275
277
4,674
434 10,401
84
1,437
254
4,767
523 10,381
1,223 25,778
5,366 108,494
17.62
22.27
20.16
17.65
26.25
20.18
19.03
24.37
20.97
21.15
18.88
20.09
2.84
4.06
4.14
4.11
4.94
4.47
3.24
4.18
4.00
3.78
3.67
3.77
100
100
100
100
100
100
100
100
100
100
100
100
79.54
73.67
75.70
78.24
68.81
75.35
77.73
71.46
75.04
75.07
77.44
76.14
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
5.5.Vergü-yi Mahsusa and Tithe in Tax Burden
Vergü-yi Mahsusa and tithe burden in total revenue developed at different levels in
different villages. The rate of Vergü-yi Mahsusa and tithe in all tax expenditures in
all rural area was 84.21% and 15.79%, respectively.
The highest Vergü-yi Mahsusa occurred in Mekeçler Village with 86.13% and the
lowest occurred in Karagedikler Village with 81.10%.
The situation with tithe
regarding the highest and lowest levels is vice versa. It was the lowest in Mekeçler
Village and highest in Karagedikler Village.
The rates of Vergü-yi Mahsusa and tithe in total tax burden realized in the villages
are given in Table 21 below.
Table 21: The rate of Vergü-yi Mahsusa and Tithe in Total Tax
Vergiyi
Vergü-yi Product Total
Tithe
Total
Village
mahsusa
Mahsusa
Tithe
Tax
(Kuruş) (Kuruş)
(Kuruş)
%
%
%
Mekeçler
4,128
665
4,793
86.13
13.87
100
Kurtköy
2,660
485
3,145
84.58
15.42
100
Receb Beşeoğlu
2,558
525
3,083
82.97
17.03
100
Karagedikler
1,296
302
1,598
81.10
18.90
100
Çayır
3,156
594
3,750
84.16
15.84
100
Bonlar Village
1,252
277
1,529
81.88
18.12
100
Kıran Village
2,546
434
2,980
85.44
14.56
100
Hoşafçılar Village
490
84
574
85.37
14.63
100
Emiroğlu
1,332
254
1,586
83.98
16.02
100
Pınarlı
2,924
523
3,447
84.83
15.17
100
Akmescid Village
6,285
1,223
7,508
83.71
16.29
100
TOTAL/
33,993
28,627
5,366
AVERAGE
Source: BOA, ML. VRD. TMT, 1844, 02824, pp. 4-50
90
84.21
15.79
100
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
6.RESULT
In this study, which aims to examine the
of the Ottoman Empire in the midst of
obtained regarding the income resources,
distribution and taxes in the chosen eleven
existing economic structure of a rural area
nineteenth century, significant findings are
land distribution, husbandry, labor force
villages.
First of all, income resources of these chosen villages was found to be including 5
items which are agricultural, husbandry, being a laborer, lumbering and unexpected. It
was observed that in a rural area chosen as the study field in Ottoman Empire, which
was an agrarian state, lumbering was at the top of the list with 59.69% and on the
contrary, agricultural income was in the second line of the list with 33.51% and
husbandry was at the bottom of the list with 2.14%.
It was found that there were differences in the distribution of income sources in
different villages and that average revenue per house was 931 kurus. It was also
found that 6 of those 11 villages were above the average and 5 of them were below
the average and that there were no big differences in the averages of income groups.
When the agricultural production is looked into, it was found that such grains as
wheat, barley, oat and flax were raised as well as vineyards, fruits and vegetables;
and the total land amount in village scale was 2033 decare. All those land were
planted; 93.21% of the land was used as fields (1895 decare), 6.79% (138 decare)
was used as vegetable gardens. The land for each tax-paying house was 13.29 decare,
and the land used for grain production was 8315 bushel. Wheat is raised in large part
of this grain production area.
In terms of the size of agricultural enterprises, the share of small businesses was
18.15% and share of medium-sized businesses was 81.85%. In those sample eleven
villages, it was found that there were mostly medium-sized businesses and that there
were no large-scale businesses.
It was seen that husbandry was not practiced as an occupation but as a means to
meet the needs. In all villages, bovine breeding was in the forefront (88.06%).
The
share of ovine breeding was 11.94%. Annual income was obtained from milk cows
and milk buffalos. Buffalo oxen were used as draught animals. In 153 houses in the
rural area there were 156 oxen; which means there were 1.02 draught animal per
house. This rate shows that each household heads had one draught animal. The
average amount of land for one ox in planted areas was 13.03 and the days that each
ox was used for ploughing was two working days on average.
With regards to occupational income, there are 10 household heads among 153 who
did not have any income source. And these people were recorded under “beggar”,
“unemployed”, “orphan”, “lunatic”, “diseased and lonely” names. The total
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
occupational income in the rural area was 54.866 kurus and the income average was
386.38 kurus. The share of occupational income in total revenue was found as
40.70%.
The total revenue of the rural area was calculated as 142.487 kurus and the Vergü-yi
Mahsusa was calculated as 28.627 kurus. As a result of the calculations, tax burden
imposed per house was found as 187.10 kurus. It was stated that six villages were
taxed above this village average and five villages were taxed below the average. On
the other hand, tithe burden in the rural area was 5.366 kurus and tithe per house
was calculated as 35.07 kurus.
Finally, when the total amount of wheat and the tithe paid in the villages is taken
into account, it is determined that there are no surplus product in agricultural
production amount. This finding showed that in the sample rural area of Ottoman
Empire in this study, the villagers could not even provide themselves with the amount
of wheat they need for a year let alone they merchandise it.
REFERENCES
Prime Ministry Ottoman Archival (BOA)
BOA, ML (Maliye), VRD ( Vâridât Muhasebesi Defteri), TMT (Temettüat), Nr:
02824, Yıl: 1844 (1260).
Other Resources
Akdağ, Mustafa, Türkiye’nin İktisadî ve İçtimaî Tarihi (1243-1453), c.1, Barış
Kitabevi, Ankara, 1999.
Barkan, Ömer Lütfi, “Tarihi Demografi Araştırmaları ve Osmanlı Tarihi”, Türkiye
Mec., C:X, İstanbul 1953.
Barkan, Ömer Lütfi, “Osmanlı Devleti’nin Sosyal ve Ekonomik Tarihi”, Tetkikler,
Makaleler, c.1, Yayına Hazırlayan Hüseyin Özdeğer, Dilek Ofset Matbaacılık, İstanbul,
2000.
Bartın Rehberi, Bartın Ticaret ve Sanayi Odası Yayınları (Osmanlıca Basım), Şirket-i
Mürettebiye Matbaası, 1927.
Bartın Valiliği, 2011 URL: http://www.bartin.gov.tr, (Link date: 07.07.2011).
Başbakanlık Osmanlı Arşivi Rehberi, T.C. Başbakanlık Devlet Arşivleri
Müdürlüğü, Osmanlı Arşivi Daire Başkanlığı Yayın No: 42, İstanbul 2000.
Genel
Bay, Güler Erdem, 19. Yüzyılda Banaz Kazası’nın Sosyo-Ekonomik Yapısı, İstanbul
Üniversitesi Sosyal Bilimler Enstitüsü Yayınlanmamış Yüksek Lisans Tezi, İstanbul
2010.
Çadırcı, Musa, Tanzimat Döneminde Anadolu Kentlerinin Sosyal ve Ekonomik Yapısı,
Ankara, 1987.
Devellioğlu, Ferit, Osmanlıca-Türkçe Ansiklopedik Lûgat . Ankara: Aydın Kitabevi,
2005.
Genç, Mehmet, “Osmanlı Maliyesinde Malikane Sistemi”, Türkiye İktisat Tarihi
Semineri, Ankara 1975.
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Genç, Mehmet, Osmanlı İmparatorluğu’nda Devlet ve Ekonomi, Ötüken Yayınları,
İstanbul, 2000.
Güran, Tevfik, “On dokuzuncu Yüzyıl Ortalarında Ödemiş Kasabası’nın SosyoEkonomik Özellikleri, İÜİF, Ord. Prof. Dr. Ömer Lütfi Barkan’a Armağan Özel Sayısı,
İstanbul 1985.
Güran, Tevfik, Tanzimat Döneminde Osmanlı Maliyesi: Bütçeler ve Hazine Hesapları
(1841-1861), Türk Tarih Kurumu yayını, Ankara 1989.
Güran, Tevfik, 19.Yüzyıl Osmanlı Tarımı, Eren Yayıncılık, İstanbul, 1998 a.
Güran, Tevfik, “Osmanlı Tarım Ekonomisi 1840-1910”, 19. Yüzyıl Osmanlı Tarımı
Üzerine Araştırmalar, Eren Yayıncılık, İstanbul, 1998 b.
İnalcık, Halil, “Tarihi İstatistikler Dizisi Başlarken, Osmanlı İmparatorluğu’nun ve
Türkiye’nin Nüfusu 1507-1927”, Tarihi İstatistikler Dizisi, c. II, Yayına Hazırlayan:
Cem Behar, T.C. Başbakanlık DİE, Mayıs 1996.
Karaman K.Kıvanç and Şevket Pamuk, “Ottoman State Finances in European
Perspective, 1500-1914”, The Journal of Economic History, Vol.70, No.3 (September
2010).
Keyder, Çağlar and Faruk Tabak (Ed), Osmanlı’da Toprak Mülkiyeti ve Ticari Tarım,
Tarih Vakfı Yurt Yayınları, İstanbul, 1998.
Küçükkalay, A. Mesud and Ayla Efe, Osmanlı Ziraî Sektörünün Ticarileşebilme İmkânı
Üzerine Bir Deneme:1844-45 Alpu Köyü Örneği.
Milliyet Genel Ekonomi Ansiklopedisi I-II, İstanbul 1988, c. 2.
Ortaylı, İlber, Tanzimattan Sonra Mahalli İdareler (1840-1878), Ankara, 1974
Özlü, Zeynel, XVIII. Ve XIX. Yüzyıllarda Karadeniz’de Bir Kıyı Kenti Akçakoca,
Yeditepe Yayınevi, İstanbul 2008
Öztürk, Said, Tanzimat Döneminde Bir Anadolu Şehri: Bilecik, Kitabevi Yayınları,
İstanbul 1996.
Öztürk, Said, “Temettüat Tahrirleri”, Akademik Araştırmalar Dergisi, Yıl:2, Sayı:4-5
(Osmanlı özel Sayısı), İstanbul 2000.
Pamuk, Şevket, “ Küreselleşme Çağında Osmanlı Ekonomisi (1820-1914)”, Türkler,
C.14, Ankara, 2002
Pamuk, Şevket, Osmanlı-Türkiye İktisadî Tarihi 1500-1914, İletişim Yayınları, İstanbul,
2007 a
Pamuk, Şevket, Osmanlı
Yayınları, İstanbul, 2007 b
Ekonomisi
ve Kurumları, Türkiye
İş Bankası
Kültür
Sarı, Salih, Bartın İli Tarım Coğrafyası, Yayınlanmamış Yüksek Lisans Tezi, Sakarya
Üniversitesi Sosyal Bilimler Enstitüsü, 2007.
Tabakoğlu, Ahmet, Gerileme Dönemine Girerken Osmanlı Maliyesi, Dergah Yayınları,
İstanbul, 1985.
Tabakoğlu, Ahmet, Türk İktisat Tarihi, Dergâh Yayınları, İstanbul, Ekim 2003.
93
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Economic Structure in a Rural Area in the 19th Century: A Comparison of Eleven Villages of Bartın District of Viranşehir Sanjak
Author
Author
Ramazan , Arslan
Abstract
A summary of the resource.
This study aims to examine the existing economic structure of a rural area of Ottoman Empire in 19th century. The sample field of the study is eleven villages of Bartın district, a significant coastal town of Ottoman Empire. Voluntary sampling was used in choosing the villages and attention was paid on choosing villages which could reflect the overall situation of the region in terms of economic structure. By looking into the Temettüat registers of the examined district for the year 1844, these results were tried to be identified. Keywords: Bartin district, Temettüat Registers, 19th Century, Ottoman Empire, Viranşehir Sanjak, Economic Structure,.
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2012-05-31
Keywords
Keywords.
Conference or Workshop Item
PeerReviewed
H Social Sciences (General),HB Economic Theory,HG Finance,HJ Public Finance
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Robinson JC (2001) Theory And Practice İn The Design Of Physician Payment İncentives.
The Millbank Memorial Fund Quarterly 79(2): 149–177
Steffensen J, Larsen H. 2005. Conceptual Basis For Performance-Based Grant Systems And
Selected İnternational Experiences. Background Paper For National Stakeholder Workshop
İn Nepal, Kathmandu, 31 May 2005.
Turhan,E., Inandi, T., Ceylan A.,Gun, I., One, S. The Effects Of Performance Based
Supplementary Payment On Physician Practice; A Cross Sectional Questionnaire Study,
Journal Of Society For Development İn New Net Environment İn B&H, Healthmed - Volume
5 / Number 4 / 2011
World Health Organization. The World Health Report 2008: Primary Health Care Now More
Than Ever. ISSN 1020-3311. Switzerland
Yıldırım, A. Ve Şimşek, H. (2000). Sosyal Bilimlerde Nitel Araştırma Yöntemleri. Ankara:
Seçkin Yayıncılık.
Why Gold Dinar in International Trade as Medium of Exchange: Descriptive Analysis
of History of Gold Money, Trends, Perspectives and Implications
Ramo Palalic, Narela Bajram
Faculty of Economics and Business \ Administration, International University of Sarajevo
E-mails: rpalalic@ius.edu.ba, ramopal@gmail.com, narela@ius.edu.ba
Abstract
This paper argues certain perspectives of using Gold Dinar in bilateral or multilateral
exchange between any nations worldwide. It is to show stability and security of the trades
where no one is negatively affected by fluctuations if merchandises were exchanged in a
particular currency. Globalization and advancement in IT had a huge impact on the world’s
economy in general, and many nations suffer from it while others become richer and richer.
Therefore it is urged to find a better solution for the present and the future generations. It is
obvious that something is not compatible in all those things. In recent times many scientists
and Islamic scholars stress on importance of gold standard and Gold Dinar as a medium of
exchange which a few countries have already introduced. It is the prime time where all
Islamic scholars, economists, professors and any other contributors should be involved to
come up with the best alternative to current fiat money.
After the Malaysian and Indonesian crises in 1997-98 it indeed has happened that many of
the aforementioned are involved to search the way out of this turbulent economic era. In this
regard, we will try to explain fundamentals of Gold Dinar or gold money since the ancient
time where exchange was either in dinar (gold) or dirham (silver). In addition it will be shown
possible implications whether are permanent or temporary issues in international trade.
36
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Others, like some statistical data will be introduced throughout the history until today. This
paper is divided into several parts like introduction, historical background of the gold,
statistical facts of the gold money/Gold Dinar, fiat money in brief, benefits and disadvantages
of Gold Dinar as well as fiat money, limitations and further research and conclusion.
Keywords: gold, Gold Dinar, silver, dirham, international trade, history, bilateral trade,
multilateral trade, currency, nations,
1.INTRODUCTION
When we mention Gold Dinar, or gold money we cannot neglect the fact that this dates
back since ancient time and nowadays is being put aside as a possible solution for the world
economy to be a future perspective. Why gold as a money? If we get back in the ancient time,
during the last Prophet p.b.u.h., we will find out that he has described money with its features
as following:
Precious metals or other commodities as described above, money with intrinsic value,
Money located within Allah’s creation with value assigned to such money by Allah Most
High Himself, Who is the Creator of wealth. (I.N. Hosein, 2007, pg 16).
One of the reasons why the gold money has been removed from the trade is that the barter
from early times proved to be insufficient so the money was being used to facilitate trade (N.
A. Siegfried, 2001).
As we know that every coin has its two sides this paper will introduce a reader with main
principles and its benefits of using gold in international trade as well as implications that may
come true.
So, this paper consists of eight main parts. The first part is introduction. Second one is a
brief literature review regarding Gold Dinar.. The third part is about its historical background
of the gold money throughout the history since ancient time. It includes its roots of Gold
Dinar its facts via history. In the fourth part we are going to try to prove the gold as a real
wealth which has its intrinsic value from early centuries until today. Data on Stability of Gold
Prices will be introduced. The fifth part argues the fiat money in short and benefits and
disadvantages of gold money and the paper money. The sixth part is about Usage Gold Dinar
in Bilateral and Multilateral Trade. Then we will see the limitation of the research and
possible future mining as the seventh part. And finally, in eight part we are going to conclude
briefly the stand about Gold Dinar or gold money as a possible solution in international trade
between any nations around the globe.
1.1.Literature Review
As any think in this world has its two sides, positive and negative, beautiful and ugly,
worth and useless, etc, usage of the Gold Dinar in nowadays varies depending on how people
sees things. There were many books and articles been written on this topic where discussion
has taken place and both “opposers” and so called dinarists3. The time has been proved as
3 Dinarists have been described as those who promote use of gold dinar especially among Muslim
countries
37
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
rude and very hard for the world economy as a whole. One may argue that is because of the
world disorder caused by different things. Others might say that is because of the total world’s
debt circulating between countries, especially the biggest economy in the world, the USA.
Also, it may be reasonable to say that it this is happening because of the unjust monetary
system based on the Interest (Usury), which is from the Islamic perspective strongly
prohibited and this has caused all of the chaos in this world.
Recent time has been full of discussions especially when Malaysian financial crises
happened. From that time onward, Malaysian’s experts, prominent economists and professors,
as well as professors in Islamic areas (especially in the field of fiqh) put this event as study to
be researched and solution need to be found. In this arena we have many different views
regarding the Gold Dinar to be introduced as a medium of exchange.
Meera (2002) in his book Islamic Gold Dinar promotes an idea that returning back to the Gold
Dinar is a solution for the current world financial chaos. He argues that current fiat money has
capability of creating itself alone. Which may imply that today we have electronic money
recorded somewhere on the binary as a part of memory in the computer. On the other hand, Z.
Hasan, (2008) stands that introduction of the Gold Dinar is not idea that will work. One of the
reasons he poses is that gold standard does not attain internal or external stability. He also
argues that money is just an instrument and what it does – good or bad – depends on how we
use it (2011).
M.A. Haneef argues in his paper that Islamic scholars have (fuqaha4) different views
whereas some stands that the money must be either in gold or silver, while other scholars do
not limit money to these two commodities (2006).
Another view regarding introducing the Gold Dinar is also negative (C. Murat, 2010). He
argued ten points against this trend for the Gold Dinar to be introduced.
2.Historical Background of the Gold and Gold Dinar
One may define money as everything that could be exchanged in buying or selling
transactions. The money has appeared a few thousand years ago. From that time until recent
centuries money had been adopted as precious metals, cowry shells, barley, beards, and later
on it was gold, silver, copper and similar.
The first coin money was from bronze and copper. Gold and silver coins were made in
Lydian (current Turkey) - as early as around 560 BC, which could be classified as the earliest
forms of metallic coins (Z. Hasan, 2011).
The issue of debasement of money (gold and silver) first occurred in the year 64 A.H
During the Prophet s.a.w.s. (M. A . Haneef and E. R. Barakat, 2006). Muslims were using row
metal or Byzantine coins as money while for economic transactions there were used three
kind of precious commodities, gold which implies Dinar, silver; representing Dirham and the
copper (N. A. Siegfried, 2001).
Many verses in God’s Divine Book- Qur’an proof that our Creator is encouraging
mankind to use gold or silver as a medium of exchange, or the money. The next verses are
from the Qur’an mentioning the gold and silver in mutual transactions:
4 Fuqaha are Islamic scholars who deal with Islamic Jurisprudence
38
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
“Amongst the People of the Scripture (i.e., the Torah) there are those who if entrusted (by a
bellow Israelite) with a Qintār (a treasure of money such as a heap of gold coins) for safekeeping, would return it upon demand. Yet amongst them there are those who if entrusted (by
a Gentile, i.e., one who was not an Israelite) with a (single) Dinār (a gold coin) for safekeeping, would not return it on demand unless the owner were to persist in demanding the
return of his property. The reason for this (double standard) is because they argue that the
(religious law) placed no obligation on them to be just and fair in their dealings with Gentiles.
But they tell a lie against Allah (Most High), and they know full well (that it is a lie).”
And for Dirham,
“And they sold him for a few measly Dirham and they did so because they considered him to
be of little worth.”
It is mentioned for many times in the Qur’an that gold and silver are referred as wealth.
Those Qur’anic verses are the following: Āle ‘Imrān: (3:14; 3:91), al-Tauba (9:34), Zukhruf
(43:33-5; 43:71;43:53), an-Nisā (4:20), al-Insān (76:21), al-Fātir (35:33), al-Hajj (22:23), alKahf (18:31), al-Isrā (17:93), (I.N. Hosein, 2007, pp. 17 -24).
According to Islamic Law the Islamic Dinar is a specific weight of 22k gold (917.)
equivalent to 4.25 grams. The Islamic Dirham is a specific weight of pure silver equivalent to
3.0 grams.
Umar Ibn al-Khattab established the known standard relationship between them based on their
weights: "7 dinars must be equivalent to 10 dirhams." So the World Islamic Trading
Organisation
following
the
standard
of
caliph
Umar
Ibn
al-Khattab
(http://www.goldcentro.com/home)
3.Recent History: Data on Stability of Gold Prices
Any currency or commodity to be internationally recognized as medium of exchange it
must be a quite stable and not extreme fluctuating. Particularly, for the gold it is crucial to
know the stability of its price. Following figure, in a chronological order in a range from 1833
to early 1930s shows that the aggregate price of gold was stable amounting $20.67 per ounce.
However, a few years ahead, starting with the year of 1935, the price has begun to increase
gradually up to $35 per ounce. Later on, it has started to fluctuate even in more extreme as we
39
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
can observe a few years back to present. There are two important events that can justify those
changes:
1. The Creation of Brenton Wood System
2. The Abandonment of the Brenton Woods System (A. B. B. M. Yusuf, et al., 2002)
Figure 1. Stability of prices of Gold from 1833 to early 1930s (www.kitco.com, accessed
from3.2.2012)
In early 1990s we can observe that was a dramatic change in gold prices. In fact it was the
most fluctuated period of time for gold prices. It could be justified of the world crises (Golf
war in 1991s, war on ex-Yugoslavia’s region, Central Asia, etc.). See Figure 2.
Figure 2. Gold price from 1990-1994 (www.kitco.com, accessed from 3.2.2012)
Figure 3 shows that from 1995 it was a gradual increase and decrease in gold price.
However, starting from new millennium the gold price rapidly has increased. It could be
justified by certain events in the world, such as World Trade Center attack in 2001, Iraq,
Afghanistan, as well as other natural disasters around the globe.
40
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Figure 3. Gold price from 1995-2012 (www.kitco.com, accessed from 3.2.2012)
As we have mentioned that silver has been described in the Qur’an as wealth and
recommended to be also the medium of exchange in the trade. The following figure ensures
that fact and we also may conclude that the silver has its stability over time (up to early
1970s) and its intrinsic value. Its aggregate price was quite stable throughout this period of
time.
Figure 4. Stability of prices of Silver from 1792 to early 1970s (www.kitco.com, accessed
from 3.2.2012)
4.Usage of Gold Dinar in International Trade: Bilateral and Multilateral Trade
Transactions in international trade between nations are done either by transferring money
via current accounts of companies or bringing cash in briefcase to perform a payment. Landry
money is present worldwide and it is not possible to clear it out forever. Transactions’ costs
are high and there is always risk which for some will be in favor while for other it will be as
extra costs, known as currency exchange costs. It is also important to note that every currency
must be hedged and protected from speculators which in turn derive additional costs.
41
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Therefore, according to these facts, less wealthy countries or developing countries cannot
survive in this trading arena because of all transactions related to the trade where the fiat
money is involved. However, using of gold as the money or Gold Dinar is much better and
protected from such issues in the bilateral and multilateral transactions.
Recent crisis in Malaysia and Indonesia, in 1997-1998, caused a turn point whereas the
many Muslim and non-Muslim scholars urged to think about the Gold Dinar to be as medium
of exchange between nations.
According to Meera and Larbani (2003), the central bank will play a vital role in keeping
the national trade Accounts ensuring a safe place to keep the gold. In bilateral trade, let say
between Malaysia and Indonesia, the total Malaysia’s export to Indonesia 500 million of
Gold Dinar and Malaysia has imported from Indonesia goods and services in amount of 450
million of Gold Dinar. So, Malaysia has its surplus of 50 million of Gold Dinar. In this case
Indonesia needs to settle ONLY difference of 50 million of Gold Dinar to Malaysia.
However, this amount Malaysia can use for the future use to settle transactions between these
two countries and hence the physical transfer of the gold is not necessary. Another benefit is
that exchange avoided. No exchange costs like in fiat money!
The table below shows the multilateral trade how it would be if certain countries agreed to
have Gold Dinar in their mutual trade transactions:
Table 2: Gold in Multilateral Trade Arrangement (A. K. M. Meera & M. Larbani, 2003,)
Gold Dinar (million)
Export to
Malaysia
Iran
Indonesia
Total Import
Malaysia
X
2.8
2.2
5.0
Iran
3.0
X
3.7
6.7
Gold Dinar (million)
Export
Malaysia
5.0
Iran
6.8
Indonesia
5.9
Indonesia
2.0
4.0
X
6.0
Import
5.0
6.7
6.0
Total Export
5.0
6.8
5.9
17.7
Net payment
Nil
+0.1
-0.1
In multilateral trade, countries who are trading in Gold Dinar may have one custodian
bank, like any famous non-interest bank in the world, to keep accounting of the trade (i.e. IDB
bank) (A. K. M. Meera & M. Larbani, 2003,)
5.Limitations and Further Research
As any research it has its limitations, and this paper does so. It is urged to refer more
deepen to the Islamic literature to prove that Islamic money or Gold Dinar is possible and
42
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
recommended by the wholly Book –Qur’an and the hadith by the Prophet s.a.w.s. On the
other hand, it is necessary to analyze all the parameters of the current world economy in order
to see causes that can be replaced by Islamic alternatives such the Gold Dinar. It is necessary,
indeed, for Islamic scholars as well as world’s economists and experts to merge and together
come up with the solution for the better future. We owe the future generations since we
observe it and did little or nothing to solve current economic crises around the globe.
6.CONCLUSION
Today’s world suffers from economic instability with consequences worldwide known.
Recent scholars and economists recommend changes in today’s economy. On one side, there
are proponents of the Islamic Gold Dinar which states and support for the Gold Dinar to be
introduced in the international trade. They have their reasoning and we are witnesses that a
few countries, have already introduced Gold Dinar in the trade (one state in USA and in
Malaysia).
On the other side, there are scholars who oppose the introduction of the Gold Dinar,
arguing that there will be no change and will be no impact on the world economy. However, it
is important to say that indeed the gold has many benefits over the fiat money by its nature. It
is commodity and it has its intrinsic value which cannot be damaged or faded over time and
since the beginning of the trade on the earth, it was known as wealth till now. We have proved
by the Qur’anic verses where the Creator has stressed and recommended to use the gold and
silver as medium of exchange in daily transactions. As A. K. M. Meera & M. Larbani (2003)
said, instruments backed by gold are vulnerable for easy abuse, which brought about the
failure of the gold standard. In other words whatever currency has been backed in gold, or in
any other currency it is not as gold backed by itself. It is protected from speculators as well as
other abuses. Upon all of this, if we follow the God’s Will, we will definitely have prosperity,
described as just and comfortable for all.
Finally, concluding remarks would be based on all said so far. Therefore, main factor in
our success, in introducing Gold Dinar in international trades (bilateral or multilateral) is that
only if all nations will be willing to back to the base (to use the gold in trades’ transactions) to
use the gold as their monetary system and to let the gold to be freely traded in commodity
market.
REFRENCES
[1]
I. N. Hosein (2007) The Gold Dinār And Silver Dirham: Islam and The Future of
Money, Masjid Jāmi’ah, City of San Fernando,Trinidad and Tobago.
[2]
N. A. Siegfried (2001) Concepts of Paper Money in Islamic Legal Thought, Arab Law
Quarterly, University of Hamburg, Kluwer Law International. Printed in the Netherlands.
[3]
Z. Hasan (2008) Ensuring Exchange Rate Stability: Is Return to Gold (Dinar)
Possible?, Professor, Department of Economics, Faculty of Economics and Management
Sciences
International Islamic University of Malaysia, Selangor Dar-ul-Ehsan
43
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
[4]
Z.Hasan (2001-2002) Recent Financial Crisis in Malaysia: Response, Results,
Challenges, “The Indian Economic Journal, Vol. 49 No.1, pp.28-49
[5]
Z. Hasan (2010) Dubai Financial Crisis: Causes, Bailout and After, Journal of Islamic
Banking & Finance, Vol. 27, No. 3, pp. 47-55
[6]
http://www.cato.org/pubs/pas/pa017.html (accessed from 31.01.2012)
[7]
http://208.43.71.196-static.reverse.softlayer.com/english/politics/3410/429108.html
(accessed from 02.02.2012)
[8]
Z. Hasan (2011) (unpublished), Money creation and control from Islamic perspective,
Department of Economics & Governance, INCEIF: Global University of Islamic Finance
[9]
M. A . Haneef and E. R. Barakat (2006) (A.D/1427 A.H), Must Money Be Limited to
Only Gold and Silver?: A Survey of Fiqhi Opinions and Some Implications, JKAU: Islamic
Econ., Vol. 19, No. 1, pp: 21-34
[10] C. Murat (2010): The Case Against the Islamic Gold Dinar, INCEIF, Kuala Lumpur,
Unpublished.
[11] A. B. B. M. Yusuf, et al. (2002) The Implementation of Gold Dinar is It the End of
Speculative Measures?, Journal of Economic Cooperation, 23-3, pp. 71-84
[12] Reuters. "Malaysia Plans To Initially Use Gold Dinar Within Small Group" The Star,
2/5/2002.
[13] A. K. M. Meera & M. Larbani (2003) The Gold Dinar: The Next Component in
Islamic Economics, Banking and Finance, International Conference on Banking, Monash
University, Prato, Italy.
[14]
A.K.M. Meera (2002) The Islamic Gold Dinar, Pelanduk Publications, Kuala Lumpur,
[15]
http://www.goldcentro.com/home (accessed from 25th January 2012)
[16]
www.kitco.com (accessed from 4.2.2012)
Quality Costs Accounting And A Firm Application
Hilmi Kirlioğlu, Zülküf Çevik,
Sakarya University, Sakarya, Turkey
E –mails: hilmik@sakarya.edu.tr, zcevik@sakarya.edu.tr
Abstract
Contemporarily, the competition in the markets has thoroughly heated up. Many companies
try to decrease their costs in order to survive in this cruel market. In this respects, the quality
costs gain importance in all over the world and in Turkey, too.
Companies need to gaining profit for sustainability. And also gaining profit is one and first of
companies’ two basic goals. In order to achieve this first goal and to gain sustainability,
companies have to provide customers’ and potential costumers’ needs and demand as well as
44
�
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Extent
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1278
Title
A name given to the resource
Why Gold Dinar in International Trade as Medium of Exchange: Descriptive Analysis of History of Gold Money, Trends, Perspectives and Implications
Author
Author
Ramo , Palalic
Abstract
A summary of the resource.
This paper argues certain perspectives of using Gold Dinar in bilateral or multilateral exchange between any nations worldwide. It is to show stability and security of the trades where no one is negatively affected by fluctuations if merchandises were exchanged in a particular currency. Globalization and advancement in IT had a huge impact on the world’s economy in general, and many nations suffer from it while others become richer and richer. Therefore it is urged to find a better solution for the present and the future generations. It is obvious that something is not compatible in all those things. In recent times many scientists and Islamic scholars stress on importance of gold standard and Gold Dinar as a medium of exchange which a few countries have already introduced. It is the prime time where all Islamic scholars, economists, professors and any other contributors should be involved to come up with the best alternative to current fiat money. After the Malaysian and Indonesian crises in 1997-98 it indeed has happened that many of the aforementioned are involved to search the way out of this turbulent economic era. In this regard, we will try to explain fundamentals of Gold Dinar or gold money since the ancient time where exchange was either in dinar (gold) or dirham (silver). In addition it will be shown possible implications whether are permanent or temporary issues in international trade. Others, like some statistical data will be introduced throughout the history until today. This paper is divided into several parts like introduction, historical background of the gold, statistical facts of the gold money/Gold Dinar, fiat money in brief, benefits and disadvantages of Gold Dinar as well as fiat money, limitations and further research and conclusion. Keywords: gold, Gold Dinar, silver, dirham, international trade, history, bilateral trade, multilateral trade, currency, nations,
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/3e998a9713498b37c46381ccb8698b17.pdf
8fb364564d79597fe4cfc1cba559d96c
PDF Text
Text
Memon et al 2008. Metal accumulation in crops- Human health issues, In : Trace ElementsNutritional benefits, environmental contamination, and health implications, Ed. M. N. V.
Prasad, John Wiley & Sons pp. 81-97
Memon, A. R., Aktoprakligıl, D., Özdemir, A., and Vertii, A. 2000. Gene expression of heavy
metal stress protein in plants. Turkish J. Botany 25, 111-121
Memon, A. R., Yildizhann Y. and Keskin, B. C. Phytoremedıatıon of heavy metals from
contamınated areas of Turkey. 4th European Bioremediation Conference, Sept 3-6, Chania,
Crete, Greece, ID04 pp1-4, ISBN 978-960-8475-12-0.
Baker, A.J.M., McGrath, S.P., Reeves, R.D., Smith, J.C.A. (2000). Metal Hyperaccumulator
Plants: A Review of the Ecology and Physiology of a Biological Resource for
Phytoremediation of Metal-Polluted Soils.In: Terry, N., Banuelos, G. Eds. Phytoremediation
of Contaminated Soils and Water. Boca Raton, Florida, USA.
Brown, S.L., Chaney, R.L., Scott Angle, J. (1995). Zinc and cadmium uptake by
hyperaccumulator thlaspi-caerulescens grown in nutrient solution. Soil Sci. Soc. Am. J., 59:
125-133.
Claverie,J.M. Cedric Notredame (2007). Bioinformatics For Dummies (2nd). Indianapolis,
Indiana: Wiley Publishing, Inc.
Landberg, T., Greger, M. (1996). Differences in uptake and tolerance to heavy metals in Salix
from unpolluted and polluted areas. Applied Geochem., 11(1-2):175-180.
Brooks, R.R., 1998. Plants that Hyperaccumulate Heavy Metals. CAN International,
Wallington, p.379.
Engineering of microalgae for biofuel production
Recep Vatansever1, Sanija Cavar1,2, and Abdul Razaque Memon1
1Department of Genetics and Bioengineering, Faculty of Engineering and Information
Technologies, International Burch University, 71000 Sarajevo
2Department of Chemistry, University of Sarajevo, Sarajevo, Bosnia and herzegovina
Abstract
Increasing of the world population along with the economic wealth deepens the energy crises
every day. Hence we need to find the new alternative energy sources that will satisfy the
energy demand and concomitantly deliver no emission to the environment.
In this particular situation, plants offer us a highly efficient and effective solutions. However
use of higher plants for such purposes can cause several problems such as food competition,
water shortage, arable land, fertilizer etc. Algae are tiny biological factories that use
photosynthesis to transform carbon dioxide and sunlight into energy so efficiently that they
can double their weight several times a day. As part of the photosynthesis process algae
211
�produce oil and can generate 15 times more oil per acre than other plants used for biofuels,
such as corn and switchgrass. Algae can grow in salt water, freshwater or even contaminated
water, at sea or in ponds, and on land not suitable for food production.
We are working on Chlamydomonas reinhardtii and some other algae to increase their
biomass and lipid production which can in future stand as an alternative energy source for
next generation. We started our research with Chlamydomonas reinhardtii since it was a
model organism. Chlamydomonas reinhardtii is a single celled photosynthetic microorganism
and produces a kind of lipid which can be easily converted for biofuel production. The
process of making biodisel from algae contains a number of seperation steps; separating the
algea from the media, separating the oil from the algea and removing the glycerol from the oil
to lower the viscosity. Hence our aim is to produce a high biomass algea strain containing a
high amount of lipid which can be efficiently used for biodiesel production.
1.INTRODUCTION
Energy is one of the most essential requirements for all living organisms and industry.
Developing technologies and increasing world population also deepens this requirement. In
order to meet this energy demand, today we heavily depend on the conventional energy
sources such as coal, natural gas, oil, firewood etc but estimations show that these energy
sources are not both sustaniable and environmental friendly.
They are also a potential threat for the global climate changes since they contribute the
highest amount of greenhouse gases. So we need to produce global strategies that must be
sustaineble, renewable and environmental friendly [1]. In this particular situation, plants offer
us a highly efficient
and effective solutions. However, intenting to use
higher
plants for such purposes can cause several
problems
Table 1
such as food competition, water shortage, arable
land, fertilizer etc. But lower plants such as
microalgae offer us more sustainable and
permanent solutions. Algae can grow in salt water,
freshwater or even contaminated water, at sea or in
ponds, and on land not suitable for food
production. Recent researches and estimations also
confirmes that algae are one of the most promising
biodiesel source that are able to meet the global
biofuel demand. Some oil containing foods and
crops have been used as a first generation biodiesel
source but none of them has proved that they can
be a candidate for biodiesel production in
comparison with algae. A comparison of some
important food crops and algae is given in Table 1
[2].
2.Choice of the best microalga species
212
Source
Gallons of oil
acre/year
Algae
5000–20,000
Oil palm
635
Coconut
287
Jatropha
207
Rapeseed/Canola 127
Peanut
113
Sunflower
102
Safflower
83
Soybeans
48
Hemp
39
Corn
18
�The word ‗microalgae‘ is a general term that does not specify any particular alga(e).
When we say as microalgae we mean all algal species‘ and strains. Since there are thousands
of algal species‘ and strains, and their lipid content and productivity vary from one another, at
the first step we have to choose the species or strain(s) that is suitable for biodiesel
production. Table 2 shows the lipid content and productivity of some of the fresh and marine
water algal species. Average lipid contents of the some algae specified in Table 2 vary
between 2% and 70% [3].
Table 2
Microalga species
Fresh water
Lipid content
Lipid productivity
(%, w/wDW)
(mg L-1 d-1)
Botryococcus sp.
25.0–75.0
-
Chaetoceros muelleri
33.6
21.8
Chaetoceros calcitrans
14.6–16.4/39.8
17.6
Chlorella emersonii
25.0–63.0
10.3–50.0
Chlorella protothecoides
14.6–57.8
1214
Chlorella sorokiniana
19.0–22.0
44.7
Chlorella vulgaris
5.0–58.0
11.2–40.0
Chlorella sp.
10.0–48.0
42.1
Chlorella pyrenoidosa
2.0
-
Chlorella sp.
18.0–57.0
18.7
Chlorococcum sp.
19.3
53.7
Ellipsoidion sp.
27.4
47.3
Haematococcus pluvialis
25.0
-
Scenedesmus obliquus
11.0–55.0
-
Scenedesmus
quadricauda
1.9–18.4
35.1
19.6–21.1
40.8–53.9
Scenedesmus sp.
Marine water
6.0–25.0
116.0
Dunaliella salina
23.1
-
Dunaliella primolecta
16.7–71.0
-
Dunaliella tertiolecta
17.5–67.0
33.5
Dunaliella sp.
7.0–40.0
-
Isochrysis galbana
7.1–33
37.8
Isochrysis sp.
20.0–56.0
60.9–76.5
Nannochloris sp.
22.7–29.7
84.0–142.0
Nannochloropsis oculata
12.0–53.0
60.9–76.5
213
�Nannochloropsis sp.
29.0–65.0
90.0–134.0
Neochloris oleoabundans
30.9
49.4
Pavlova salina
35.5
40.2
Pavlova lutheri
18.0–57.0
44.8
Phaeodactylum
tricornutum
4.0–16.6
-
Spirulina platensis
Choosing best performing microalgae only by looking at its lipid content must be tricky
because not all types of fats are used for biodiesel production. TAGs are only the fats that are
used for biodiesel. So at strain selection, multicriterion strategies must be adopted. Lipid
content, lipid productivity, growing rate, lipid quantity and quality, response to environmental
stimuli such as nutrient, light, temperature etc, nutrient preference, biomass harvesting, lipid
extraction and purification must be sepearately evaluated and then strain selection must be
done [3]. Since the Chlamydomonas reinhardtii is a model organism, we chose its strains
CC400 and CC125 in our research.
2.1.Availibity of algae for biodiesel production
Researches show that algae are able produce 200 times more oil than that of even bestperforming plants [4]. Theorically algae can be grown at anywhere as soon as sunlight, CO2
and some macro and micro elements are provided but in practise, we need an optimization
process. Algae synthesize lipids for different metabolic purposes such as membrane structure,
storage, energy source and other metabolic activities. But only TAGs can be used for
biodiesel production so optimization processes and molecular engineerings must be done for
improving these TAGs. Today there is no single algae species or strain can be shown that was
already optimized for maximum biodiesel production. Optimization processes such as nutrient
deficient media and different stress factors, gene insertions, limiting different metabolic
pathways etc. are going on researches [ 5, 6, 7].
3.Methods
3.1 Identification and cultivation of the microalga
Chlamydomonas CC400 and CC125 were used for this study. Both strains were grown in
100 ml erlanmeyer flasks, each containing 50 ml TAP liquid media under the constant
illumination with white flourescent light and unlimited CO2. Flasks were shaken at 100 rpm.
Temperature was 20 ± 30 C.
3.2.Verification of strains
18S rRNA sequence analysis was done for the verification of strains Chlamydomonas
CC400 and CC125. For this, genomic DNA was extracted, primers were prepared for 18S
rRNA and then 18S rRNA was amplified and sequenced [8].
214
�3.3 Bioinformatic analysis of 18S rRNA sequence
Sequence alignment analysis was done on the NCBI database by BLAST search
(http://blast.ncbi.nlm.nih.gov/Blast.cgi). Bioinformatic analysis verified that harvesting strains
belong to the Chlamydomonas CC400 and CC125.
3.4 Extraction of lipids
Algae (4g) were seperated from the medium by centrifugation. Fresh algal pellets were
boiled in 10 ml alcohol to inhibit the lipase activity and then were dried under nitrogen gas.
The dried pellet was mixed with chloroform-methanol (1:2) and BHT (antioxidant). After
centrifugation, 1.6 ml ddwater, 10 ml chloroform and 1.6 % potassium chloride were added to
the supernatant respectively. The mixture was vortexed and homogenized layer was collected,
and then concentrated under nitrogen gas [9].
3.5 Esterification of fatty acids
Extracted lipids were disolved in 6 ml ethanol. Sulfuric acid was used as a catalyzer for
the esterification of fatty acids [10]. The mixture was refluxed by Dean-Stark apparatus and
was washed with saturated hydrogen carbonate solution, and then dried over anhydrous
sodium sulfate. To obtain fatty acids, solvent was removed by distillation [11].
3.6 GC/MS analysis
Hewlett–Packard 6890 was used for GC/MS analysis. The gas chromatograph was
equipped with a HP-5M capillary column. The oven temperature was programmed from 85
oC (5 min) to 265 oC at the rate of 7 oC/min and finally held at 265 oC for 10 min. The
carrier gas was helium with the flow rate of 1.2 mL/min.The mass spectrometer was operated
in EI (Electron Ionization) mode at 70 eV. The interfacetemperature was 265 oC and the mass
range was 15–650 m/z.The identification of fatty acids was performed, comparing the
obtained mass spectra with Wiley (275) libraries [11].
4.Results and discussions
We bought our algae from the microalgal collection center and grew them in convinent
media in lab. Genomic DNAs of these algae were isolated for 18S rRNA amplification. 18S
rRNA sequence analysis was done on the NCBI database by BLAST search. Both strains
were verified that they belong to the Chlamydomonas CC400 and CC125 respectively. Total
lipids were extracted by the method specified in 3.4. Extraction of lipids and after
esterification process, GS/MS analysis was carried out. Different types of FAMEs were
detected.
Their easy handling and fast growing rate paved the way for better understanding of
optimization process for different algal species. Since the algae are living organisms, it needs
a systematic approach, meaning that different pathways such as carbohydrate pathway, lipid
pathway, protein pathway etc must be evaluated together at molecular level by microarray
215
�analysis. Researches show that limiting one pathway for giving more allocation to another is
a temporary solution so we should find new systematic and holistic approaches.
5.CONCLUSION
This study shows that microalgae are the best candidate for the biodiesel production
although studied strains have lower lipid productivity in comparison with other algal species.
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Safarnejada, Mohammad Pazoukib. Biodiesel production from genetically engineered
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[6] Sara Rasoul-Amini,Nima Montazeri-Najafabady, Mohammad Ali Mobasher,Samira
Hoseini-Alhashemi, Younes Ghasemi. Chlorella sp.: A new strain with highly saturated fatty
acids for biodieselproduction in bubble-column photobioreactor. Applied Energy 88 (2011)
3354–3356.
[7] Joseph Msanne, Di Xub, Anji Reddy Konda, J. Armando Casas-Mollano, Tala Awada,
Edgar B. Cahoon, Heriberto Cerutti. Metabolic and gene expression changes triggered by
nitrogen deprivation in the photoautotrophically grown microalgae Chlamydomonas
reinhardtii and Coccomyxa sp. C-169. Phytochemistry 75 (2012) 50–59.
[8] Ghasemi, Y., Rasoul-Amini, S., Morowvat, M.H., Raee, M.J., Ghoshoon, M.B., Nouri,
F.,Negintaji, N., Parvizi, R., Mosavi Azam, S.B., Shokravi, Sh., 2008. Dehydrogenation, C-20
ketone reduction and side-chain cleavage of Hydrocortisone in Chlamydomonas reinhardtii
cultures. Molecules 13 (10), 2416–2425.
[9] Rasoul-Amini, S., Ghasemi, Y., Morowvat, M.H., Mohagheghzadeh, A., 2009. PCR
amplification of 18S rRNA, Single Cell Protein production and fatty acid evaluation of some
naturally isolated microalgae. Food Chem. 116 (1), 129–136.
[10] E.A. Ehimen, Z.F. Sun, C.G. Carrington. Variables affecting the in situ transesterification
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�[11] Mohammad Hossein Morowvat, Sara Rasoul-Amini, Younes Ghasemi. Chlamydomonas
as a ‗‗new‖ organism for biodiesel production. Bioresource Technology 101 (2010) 2059–
2062.
The Development of the Clean Technology Industry: A Conceptual Framework
Nir Kshetri
The University of North Carolina at Greensboro
Abstract
The evolutionofanindustrychanges the competitive climate faced by individual firms as well
as nations. Many analysts consider the clean technology (CT)industry as a game changer for
businesses‘ and nations‘ competitiveness in the 21st century.From a theoretical standpoint, the
CT industry contains many idiosyncraticfeatures, which affect the natures of entrepreneurial
opportunities and roles in this industry. The issues of the evolution of the clean technology
industry and nations‘ competitive advantages in this industry area critical but little-examined
problem in the social science research. We contributetofilling this research gap with an
analysis of the entrepreneurship in the global CT industry. Specifically, this paper proposes a
framework to examine the development of the CT industry and assesses some major
economies in terms of the major dimensions in the framework. We also present a case study
of entrepreneurship in the Chinese CT industry.
Keywords: Clean technology, disruptive innovations, solar cells, China, venture capital,
externality mechanisms
1. INTRODUCTION
The evolutionofanindustrychanges the competitive climate faced by individual firms as well
as nations (Utterback 1996). The rapidly evolving clean technology(CT) industry is
toutedasapotential source to bring changes in businesses strategic orientation as well as
significant changesintheglobaleconomic and political power structures. Despite their current
small size, some CT sectors such as solar and wind energy are the fastest growing forms of
electric power (Kennard 2008).
Facing the trend toward CT, some companies have developed new competences and
capabilities that have the potential of being clean and sustainable. To take an example,
DuPont has shifted its portfolio away from its traditional core competencies and is developing
new internal competences and capabilities compatible with therecent global
greenmovement(Hart 2005).
217
�
Dublin Core
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Extent
The size or duration of the resource.
1248
Title
A name given to the resource
Engineering of microalgae for biofuel production
Author
Author
Recep , Vatansever
Abstract
A summary of the resource.
Increasing of the world population along with the economic wealth deepens the energy crises every day. Hence we need to find the new alternative energy sources that will satisfy the energy demand and concomitantly deliver no emission to the environment. In this particular situation, plants offer us a highly efficient and effective solutions. However use of higher plants for such purposes can cause several problems such as food competition, water shortage, arable land, fertilizer etc. Algae are tiny biological factories that use photosynthesis to transform carbon dioxide and sunlight into energy so efficiently that they can double their weight several times a day. As part of the photosynthesis process algae produce oil and can generate 15 times more oil per acre than other plants used for biofuels, such as corn and switchgrass. Algae can grow in salt water, freshwater or even contaminated water, at sea or in ponds, and on land not suitable for food production. We are working on Chlamydomonas reinhardtii and some other algae to increase their biomass and lipid production which can in future stand as an alternative energy source for next generation. We started our research with Chlamydomonas reinhardtii since it was a model organism. Chlamydomonas reinhardtii is a single celled photosynthetic microorganism and produces a kind of lipid which can be easily converted for biofuel production. The process of making biodisel from algae contains a number of seperation steps; separating the algea from the media, separating the oil from the algea and removing the glycerol from the oil to lower the viscosity. Hence our aim is to produce a high biomass algea strain containing a high amount of lipid which can be efficiently used for biodiesel production.
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/0d4f3e36722bff61c2dca7083431f75b.pdf
9cbdc2c0488047b2888e06c49e110ebe
PDF Text
Text
3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
TOWARDS SUSTAINABLE TRANSPORT POLICY AND HARMONIZING EXTERNAL TRADE BY MODE OF
TRANSPORT: MACEDONIAN CASE
Ph.D Riste Temjanovski, Associate Prof.79
Abstract
There is a growing imbalance between modes of transport in all over the world. The increasing success of
road and air transport is resulting in ever worsening congestion, while, paradoxically, failure to exploit
the full potential of rail. But saturation in certain parts of the European Union must not blind us to the
fact that outlying areas have inadequate access to central markets. In this context the main engagement
in the trans-European policy is to pursue the optimization of the interregional transport services at the
European level through a multimodal approach and interoperability for each transport mode. Coherent
transport policy can contribute to reduction of the budget expenses for the transport sector by providing
the conditions for efficient management of infrastructure or the instruments for internalization and
reduction of transport external costs.
For Macedonia case, transport plays essential role for economic development. Regional co-operation in
Western Balkans is of even greater importance today. From a commercial point of view, the Union is the
main trading partner for Western Balkans, and its business cooperation with these countries has
increased in importance.
But, one mode of transport is consistently predominant. Road transport was the main mode of transport
used for trade with European countries. The analysis of external trade shows that road transport was by
far the most used mode of transport for trade with 92% by value. But in terms of volume, this accounted
for 89% over the five years. Also showing a higher percentage in terms of volume than value, rail
transport accounted only between 12-20% by volume and between 5-10% by value.
In addition, the Republic of Macedonia should take advantage of its position, harmonize all transport
modes, because such as South-East European country, it is at intersection of routes to Balkans,
Mediterranean and Caspian Region and Asia. Corridors VIII and X are expected to be ones of the impulses
to generate economic development among countries of Western Balkans.
Sustainable transport is an enormously complex and dynamic subject, and it can be concluded that the
transport system in this region can be improved by favoring those transport modes which are more
effective and environmentally friendly.
79
d-r Riste Temjanovski, vonredni profesor - Associate Prof. Riste Temjanovski, PhD, Goce Delcev" University – Faculty
of Economics – Stip, R.of Macedonia e-mail: riste.temjanovski@ugd.edu.mk
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Key words: sustainable transport, sustainable development, transport modes, road transport, external
trade, Western Balkans
Introduction
Transport is a key element in the development of any society. Advances in transport technology
have extended the range of markets, enabled new methods of production, fostered specialization and
strengthened social, political and economic ties between countries and major geographic areas.
Transport creates valuable links between regions and economic activities, between people and the rest
of the world.
The demand for transport of people and goods is rising from day to day, and the consequences are
reflected in an overburdening of parts of the transport network and an imbalance in the overall
transport infrastructure. In the last few years private passenger road traffic in particular has been
growing at the expense of other modes of transport, which shows up in the unfavorable ratio in the
choice of transport mode.
Transport represents one of the most important human activities worldwide. It is an indispensable
component of the economy and plays a major role in spatial relations between locations. The trade of
goods, finance, information and people among the world’s economies is not new. But in recent decades
the international flow of trade and finance has grown to unprecedented levels and become essential to
the world economy.
Transport is one of Europe’s strengths. European transport systems compare well in terms of efficiency
with other developed regions of the World and they are an essential component of the European
economy. The European countries differ both regarding the level of transport development as well as in
the priorities of development plans. On the one hand are the countries of the European Union with
developed transport systems, and on the other the countries in transition, that have poorer transport
infrastructure and fleet as well as inefficiently organised transport. In transition countries the efforts of
institutional restructuring of government management of transport infrastructure are particularly
noticeable. However, the developed countries as well deal seriously with issues of privatising the
transport sector and the transport infrastructure.
The development and progressive completion of a Trans-European network, as the infrastructure basis
for the flows of goods and the free movement of people in the Internal market, remains a vital policy
objective for the EU that will bring the Western and Eastern part of the Union together and so creating
the future Single European Transport Area.
Trans-European transport policy is key factor to stimulate economic development in Europe. For the
countries from Western Balkans integration in the world economy has three aspects:
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a regional one, that involves the economic relations between each other and other
countries in Western Balkans and Central and Eastern Europe, (many of which are
members of the Central European Free Trade Area - CEFTA);
a European one that involves primarily their relations with the European Union (EU), by
far their most important trading partner and source of direct investment; and
a global one, that involves their trade relations with the rest of the world.
While in many respects they are giving the European dimension the highest attention because of the
importance of their economic links with the EU, they cannot afford to ignore the other two dimensions:
their relations with the EU will yield greater benefits, if they are pursued within a liberal trade
environment towards the rest of the world; and the same is true for their relations with their neighbors
which are also on a path to integrate in the European structures.
Transport systems in the countries in transition differ significantly in both structure and scale. For
instance, some carry exceptionally high volumes, if only because of the surface area they cover and the
size of the population they serve. In addition, progress with the economic reform process varies widely
from one country to another and not all countries are introducing market mechanisms at the same pace,
this being the case in the transport sector.
For Macedonia case, transport plays essential role for economic development. Regional co-operation in
south Eastern Europe is of even greater importance today, in the aftermath of conflict in former SFRJ,
than a two decade ago. Political and commercial ties amongst EU member states and countries from
Western Balkans are strengthening rapidly. Political ties are tighter due to the fact that the Western
Balkans countries aim to become full members of the Union, and their relations with the Union are
based on different agreements bringing them closer to full integration. From a commercial point of view,
the Union is the main trading partner for Macedonia, and its business cooperation with these countries
has increased in importance.
Macedonia and Core Regional Transportation Network
Republic of Macedonia is a landlocked country located in the south-central part of the
Balkan Peninsula. Country area is 25.713 sq km bordering with two EU member states: in the
south - Greece and in the east - Bulgaria. The neighbor in the north is Serbia and Kosovo, and
Albania in the west.
The economy in Republic of Macedonia is ranging on the list of non-so-successful economies in
transition. As a new independent state, it has strived very hard to survive and to maintain
macroeconomic stability, while at the same time implementing all the necessary reforms that were
requested by international organizations. During the last two decades, Macedonia has been
progressively opening its market and has made progress in liberalizing its economy.
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The transport sector has an important role in the national economy. In addition, the
Republic of Macedonia should take advantage of its position, because such as South-East
European country, it is at intersection of routes to Balkans, Mediterranean and Caspian Region
and Asia. Republic of Macedonia is promoting the concept of EU Neighborhood Policy into the
transport field for better connection the EU with the neighboring countries and regions. External
links include all direct links of the Country with neighbouring countries, as they manifest the
most direct relations as parts of the obligations to develop good neighbourly relations and
intensive exchange and cooperation with the surrounding.The major transnational axes are those
which contribute most to promote the international exchanges and traffic as well as to enable
regional cooperation and integration. The High Level Group document has determined the EU
member states Major Trans - National axes, where the South Eastern axis links the EU through
the Balkans and Turkey to the Caucasus and the Caspian Sea as well as to Egypt and the Red Sea.
Access links to the Balkan countries as well connections towards Russia, Iran and Iraq and the
Persian Gulf are also foreseen as well as a connection from Egypt to the South towards other
African countries. SEE axis which are passing through Republic of Macedonia, fully are covering
the existing defined Corridor X and VIII. On the existing Corridor X, with a total length of 172
km, passing the country in North - South direction; at about 71% has been already finalized to
modern highway standards and the remaining sections accounting 29% of the total being ready
for tender procedures.
On the existing Corridor VIII, with a total length of 304 km, crossing the country from
East to West, is less advanced in comparison to Corridor X. Only 36.3 % of the total length is
already built to modern highway standards. Corridors VIII and X are expected to be ones of the
impulses to generate economic development among countries of Western Balkans. In other hand
they also play a main role in domain the Economic and Environmental Programs in this regional
policy. These corridors would be assisted by the establishment of set of multilateral principles
and encourage the transfer of passenger and goods.
Distances from major destinations
Country
Zagreb ( Croatia)
Sarajevo (Bosnia and
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Distance in
km
815 km
450 km
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Herzegovina)
Belgrade (Serbia)
Sofia (Bulgaria)
Tirana (Albania)
Prishtina (Kosovo)
Thessalonica (Greece)
Athens (Greece)
420 km
250 km
230 km
90 km
230 km
700 km
The European Community is supporting the implementation of these projects to attain
greater, efficient transport system whish reduce regional disparities and effective better balance
between European countries.
There is strong political commitment to the development of the regional transport
networks is confirmed with the signing of the Memorandum for understanding of the
development of the South East Europe Core Regional Transport Network in June 2004.
More recent efforts for defining the Core Regional Transport Network are made with in the future
Treaty for Establishing a Transport Community between the EU and South East Europe Partners
which should be in force by 2011.
Border crossings
The border cross issue is depending mainly on the successful implementation of the
modernization of customs regulations, improvement and operability of the cross border buildings,
enhancement of the battle against smuggling, corruption and illegal human trade. The other issues
are mostly related with the interaction between the public and private sector and strengthening of
the regional cooperation.
The number of official border crossings in the Republic of Macedonia towards the
neighboring countries is:
a) 15 road border crossings:
3 with Bulgaria (Deve Bair near Kriva Palanka, Novo Selo near Strumica, and
Delcevo);
3 with Serbia (Tabanovce, Sopot and Pelince near Kumanovo);
2 with Kossovo (Jazince near Tetovo; and Blace near Skopje);
3 with Greece (Bogorodica near Gevgelija, Medzitlija near Bitola, and Star Dojran
near Dojran); and
4 with Albania (Stenje near Resen, Sveti Naum near Ohrid, Kafasan near Struga, and
Blato near Debar).
b) 3 railway border crossings:
2 with Serbia (Tabanovce near Kumanovo, and Volkovo near Skopje);
1 with Greece (Bogorodica near Gevgelija).
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c) 2 airport border crossings in Skopje (Alexander the Great Airport) and Ohrid (St. Paul
the Apostle Airport).
According to the National Strategy for Integrated Border Management, categorization is
carried out at border crossings in regards to their operational capacity (current and prospective).
Improving the throughput of the crossings, with full respect to the previously mentioned concept
of " accessible but secure borders and “Schengen best practice" in this country are implementing
the concept of "Single Window" and "One-Stop-Shop". By applying these concepts, will greatly
reduce the waiting time at the crossings as well as their transfer, which will produce major
positive economic effects. Some of the issues in the near future will be placed among others:
The harmonization of customs procedures with neighboring countries
The harmonization of categorization of the borders with neighbors.
The development of border crossings depends largely on successful implementation and
modernization of customs legislation, improving the operation of border crossings and
intensifying the fight against smuggling, corruption and trafficking of human beings, respecting
the basic principles of "accessible but secure borders”. Other issues in greater extent are related to
the interaction between public and private sector and strengthening of regional cooperation.
National Transportation Network
Transport network of the Republic of Macedonia, structured of several communication sub-systems, has
been established through the system of transport and communications, upon which national space is
organized. Transportation system of the Republic of Macedonia is composed of road, railway, air, lake
transport and post traffic and system of communications consists of telecommunications and radiodiffusion system.
- Road transport. Republic of Macedonia has a total of 13.940 km categorized road network, out of which
911 km are national roads, 3771 km ragional and remaining 9258 km local roads. Major part of national
roads or 553 km are included in the European roads "E" system, while only 251 km of motorways may be
included in the TEM TEM (Trans– Europe Motorway) system of roads, these being: Border R.Serbia Kumanovo - Petrovec - Veles - Gradsko -Negotino - (to Demir Kapija); Skopje - Petrovec; HipodromMiladinovci; Skopje (Saraj) - Tetovo; Tetovo - Gostivar. Out of the total length of categorized national and
regional road network, 251 km (4.7%) are at motorway level, 341 km (7.9%) are with tracks width of 7
meters or more, 297 km (6.9%) are of tracks width of 7 meters and less, 1523 km (35.3%) have width
bigger than 5.5 meters, 306 km (7.0%) are of width ranging from 4.5 and 5.5 meters, 872 km (20.2%)
with width less than 4.5 meters and 774 km (17.9%) are with earth tracks.
The national road network is of a high density with the exception of the highways. Today,
the overall road network of the country has a total length of 13898 km. The network itself is a
good starting basis for further development.
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Table 1: Type of roads and total length in Republic of Macedonia
Type of roads
Total length (km)
Highways
251
Magistral roads
911
Regional roads
3771
Local roads
9258
TOTAL
13940
Source: State statistical Office: Statistical Review: Transport, tourism and other services. 8.4.10.04.669. Skopje:
Statistical Office 2010.
Table 2: The assessment of the general conditions of the road infrastructure
Good
Medium
Poor
Highways (Magistral 2x2)
Magistral (M 1x2)
Regional 1 (R1)
Regional 2 (R2)
Gravel (R2)
10%
10%
28%
50%
50%
60%
60%
45%
20%
30%
30%
27%
30%
50%
The overall condition of the road structure (main and important regional roads) is lower in
comparison to European and some Neighboring Countries Standards. The existing constructions are in
fact generally strong and of a good quality. The magistral roads, and in particular the highways, which
have to carry the higher portion of traffic are in a better condition than those of second importance. The
worst conditions can be assessed on low-traffic regional roads; most of them with dead ends. Many of
them don't present neither geometric, structural, nor traffic characteristics and not justifying their
classification into the regional road network.
- Rail transport. The Railway Infrastructure in the Republic of Macedonia was
constructed in 1873 with the first Railway Track from Skopje to Thessaloniki in Greece. Today
the railways network is about 696 km in single track lines and normal gauge of 1435mm.
There are 53 locomotives, 110 passenger cars, and 1323 freight wagons. In 2009 the railway
carried 1.523.000 passengers, equating to 154 million passengers/kms. As for cargo, the railway has
carried 2.929.000 tons, equating to 497 million ton-kms of cargo. The railway carries selected bulk
commodities including fuels, coals, cokes, steel products and clinker/cement.
The main line on Corridor X from Tabanovci to Gevgelija – via Skopje and Veles is a single-track line,
electrified (25Kv, 50Hz) and relay signal system which allows a good exchange of communication by
fiber-optic cable. The last renovation on most sections has taken place 30 years ago. The total length of
the railway infrastructure in Corridor VIII is about 307 km on the territory of R. of Macedonia and 152 km
(or 49%) are constructed and operational. Аbout 89 km or 25% of the total length are remaining to be
constructed on the link with Bulgaria and 66 km or 20% of the total length on the link with Albania
subject to construction.
The railway system suffers from a chronic lack of maintenance that has been evidenced for many
years and the rehabilitation that will be required to recover the position to achieve acceptable levels of
safety at speed are difficult to quantify with any accuracy at this time.
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Besides incomplete basic infrastructure network: the missing part of Corridor VIII and
still no electricity on part of Corridor VIII, which is in function, and branch Xd of Corridor X,
there are several factors that explain the relatively small role of railways in the transport system
of the country. All major issues related to geographical features of the state, i.e. the short distance
among urban centers in the country especially between Skopje - Veles, Skopje - Kumanovo and
Skopje-Tetovo are currently limiting factor for the low level of technical and technological
development. This lack of adequate investment in infrastructure especially in transport can
become a great asset to the extremely large benefit for the country (in all European countries
there is well-organized suburban rail passenger traffic).
In 2007 Macedonian Railways (Makedonski Železnici; MŢ) was reorganized into two separate joint stock
companies—a public enterprise in charge of infrastructure management, Macedonian Railways
Infrastructure (MŢ-I) and a transport company in charge of passenger and freight operations,
Macedonian Railways Transport (MŢ-T). R.of Macedonia adopted a new railway law and rail safety law in
2010, both of which entered into force on April 17, 2010. Since 2007, there are two independent rail
companies as successors to Macedonian Railways—Public Enterprise Macedonian Railways
Infrastructure (MZ Infrastructure) and the joint-stock company Macedonian Railways Transport (MZ
Transport). This change was part of a broader railway reform program aimed at making the Macedonian
rail sector comply with EU directives and the EU rail acquis, and by doing so, increase the commercial
orientation of activities in order to allow the rail system to operate successfully and in competition with
other operators.
Trade and role the transport mode
The adaptation of the national economy to the European market is necessary, considering the fact that the
European Community is important external trade partner, and integration processes in Europe will result
in long-range economic and other implications on future cooperation. The involvement of the economy of
the Republic of Macedonia into integrated developments in Europe has been conditioned by the
commencement of the process of economic restructuring, introduction of modern technical and
technological solutions and international standards. The national economy, due to limited accumulation
and need for intensified economic development and changing of unfavorable economic structure will
remain liable to utilization of additional accumulation from abroad.
One mode of transport is consistently predominant in transport and trade of passengers and goods.
Road transport was the main mode of transport used for trade with European countries other than EU.
The analysis of external trade shows that road transport was by far the most used mode of transport for
trade. Road transport was the main mode for 92% of exports and 79% of imports by value (the same
transport mode participate with 89% over the five past years of export by volume and 72% of import by
volume) with 92% by value. Also showing a higher percentage in terms of volume than value, rail
transport accounted only between 12-20% by volume and between 5-10% by value.
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
The volume of goods exported from the R. Macedonia by rail between 2005 and 2010
decreased by 10.48% (2005) to 5.77 % (2010).
The volume of export by air is 0.10%, mainly on account of the volume of goods traveling by air with EU27, but because of the small volume of this trade, the participations is not as significant as it appears. By
contrast, imports by air scope by 2.63% (by value) over the five years period, with EU-27 as the main
trading partners.
Table 3: Modal split in Macedonian trade in terms of value-volume; export-import.
Modal split in Macedonian trade in terms of value-volume; export-import.
value export
value import
volume export
volume import
Transport mode
USA $
%
USA $
%
kg
%
kg
%
Rail
190.378.973
5.77
726.374.069
5.82
329.528.188
10.03
726.374.069
12.66
Road
3.058.399.535
92.33
4.152.519.023
79.77
2.953.033.151
89.87
4.152.519.023
72.36
Pipeline
3392586
1.03
591558654
10.85
0
0
780694204
13.6
Air
18689889
0.57
146128022
2.68
3169343
0.1
957543
0.2
Mail
401283
0.01
2719638
0.05
3028
0
90947
0
Others
33575
0
45038630
0.83
641
0
77912712
516
1.36
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Graph 1: Modal split in Macedonian trade in terms of value (USA $) and volume (tonnes) export
Graph 2: Modal split in extra EU-27 trade in terms of value (USA $) and volume (tonnes) imports
Promote the Sustainable transport policy
The twentieth century, more than any other, has seen a considerable growth of the transport demand
related to individual (passengers) as well as freight mobility. This growth is jointly the result of larger
quantities of passengers and freight being moved, but also the longer distances over which they are
carried. Recent trends underline an ongoing process of mobility growth, which has led to the
multiplication of the number of journeys involving a wide variety of modes that service transport
demands.
But how to attain harmonizing transport modes?
The basic strategic determination of transport policy of the Republic of Macedonia is the
achievement of higher level of the overall functional integrity of the space in the Country, as well as
facilitation of conditions for significantly greater infrastructure and economic integration with
neighboring and other European countries. Macedonian transport policy should place rail and road
transportation on an equal footing: the legal provisions and the level of financial contribution of
the state for railway and road infrastructure should be equivalent. This will allow users to make
the socially optimal choice between the two modes for each trip.
The achievement of higher level of integrity of the space in the country assumes reduction of regional
disparities, i.e. quality changes in spatial, economic and social structure, especially in areas with
emphasized malfunctions of social and economic development. An Integrated transportation system
has a key role to play in facilitating economic growth in remaining competitive by having access to fast,
efficient and reliable transport services, as well as ensuring individual mobility through offered transport
services.
Operating, managing, maintaining and executing new constructions of the transportation
network directly contributes to the economy, linking people to their works and other daily
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activities, promotes employment as a key element of social inclusion which enables
economic growth. Transport can also contribute on releasing the economic and
regeneration potentials of particular areas in the country.
With developing the transport network, we promote the social inclusion by connecting
remote and disadvantaged communities and increasing the accessibility of the transport
network;
The immediate expected impact of a transport investment is to reduce general transport
costs, lead times for transportation in general and having a positive impact on the short
term GDP development.
Strategy for sustainable development of the Republic of Macedonia for the next period must
take into account into:
Improvement of the urban flow and traffic, securing the urban transport infrastructure’s role in
reducing the green house gas emissions;
Implementation of environmental noise protection, and support for a transport system that
efficiently plans land use while preserving vital habitat and biodiversity;
Undertaking measures that improve the economic and ecological sustainability of transport;
Strengthen the broad horizon of policy setting for sustainable development, i.e. without losing
sight of environmental sustainability, look beyond it and treat economic and social sustainability
as equally important aspects in transport policies;
The new railway line will lead to a reduction of negative externalities in result of the modal shift
of passenger and freight traffic from road to rail. These externalities are mainly the reduction of
road accidents, air pollution, CO2 emissions and noise.
Space protection and reservation for future strategic transport corridors, for which there are no
transportation and economic arguments at present;
Interconnection of the Republic of Macedonia and neighbouring countries, for the purpose of
establishing links between Macedonian rail transport and other points.
Delivering an optimal solution can only be achieved if the issue is addressed in a cross–
sectoral models. Planning and policy development outside the transport sector must take transport
generation into account and provide the information necessary to find an optimal solution.
Planners and policymakers must essentially decide how they want cities to look and how they
want people and goods to be transported in the future. Transport policy is not some miraculous
tool with which to solve a society's development problems. It must work in unison with national
development programmes, physical planning, investment, economic and monetary policy, legal
regulations and other areas. It must move in step with the implementation of these programmes
and respond with vitality and responsibility to the changes taking place in society. We must all
acknowledge that, in many respects, our quality of life depends on the success of our transport
policy.
Conclusion
The undoubted favorable geographical position of the Republic of Macedonia and its complexity
may lead to greater spatial and functional integration with its neighborhood and wider, through well
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designed and systematic transport infrastructure. The greater integration of the Republic of Macedonia
into European and global transportation developments requires maximum utilization of its geographical
position towards direct surrounding. The fact that one of the most important transportation corridors,
connecting Scandinavian and Baltic regions, through the countries of Central Europe with the countries
of the Near East i.e. South Africa, passes through the Country deserves particular respect.
In the future the especially point will be taken to:
Development of transportation system that will minimize harmful impacts of the traffic
on environment and contribute to an improved quality of living in urban and rural areas
of the country;
Establishment of transport intermodal centres, as main contact points among different
transport types, as a precondition costeffective transportation system (Goods
transportation via air, railway and combined goods transportation);
Dynamic implementation of infrastructure, through application of priorities based on
transport and economic criteria, in line with strategic determinants of the country when
transportation acts as initial factor of the overall development;
Specific development of tracks passing through or by major urban agglomerations;
Increase of pass through capacity of the Macedonian transportation system, its
connection with neighbouring countries and joint connection to European systems and
trends;
Maximum utilization of traditional roads when locating the main transportation corridors;
Adjustment of general tracks positioning to natural relief characteristics;
Adaptation of transportation network to the main generators of future movements of
passengers and goods transport;
Minimization of transportation time and costs;
It should be noted that external connection of the country will be based on defined communication
corridors in line with international conventions and agreements, reflecting our orientation towards
European and Balkan commitments towards economic and technological communications. The level of
transport system development and its integration into corresponding European systems and trends will
determine the directions and communications of people and products, as well as capital and information
flows within the country and beyond. Development is expected to include expansion, improvement and
modernization of communication subsystems in the Republic of Macedonia. Integrated combined
transport for fast transfer of goods by modern methods and technologies is expected to develop in relation
to the development of supportive goods transportation centres. To this end, synchronization among
terminal blocks for land and air traffic should be established and demands for transit, import-export and
internal goods transportation harmonized.
References:
1.
Borruso G.: The Adriatic Corridor. International Adriatic Conference "Vision Planet project INTERREG
II". Trieste, Italy - 1,2 1999. pp 1. http://www.univ.trieste.it/vplanet.index.htm
2. EUROSTAT (2009): Transport infrastructure in the European Union and Central European Countries 19902009. Statistics in focus: Transport, Theme 7 - 4(2009). 2.0.1105.
3. EC. 2007. Trans-European networks: Towards an integrated approach. Brussels:
Commission of the European Communities, Directorate General for Regional Policy.
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
4. EC.
2009. Green Paper TEN-T: A Policy Review: Towards a Better Integrated
Transeuropean Transport Network at the Service of the Common Transport Policy.
Brussels: Commission of the European Communities, Directorate General for Regional
Policy.
5. European Comission: Thematic Evaluation of the Impact of Structural Funds on Transport Infrastructures.
(Final Report). Oscar Faber, United Kingdom..et al., 2000, pp.1-3.
6. EC: White paper: European transport policy for 2010: time to decide. Luxembourg: Office for Official
Publications of the European Communities, 2001. pp. 10-15.
7. Kinnock Neil,. http://europa.eu.int/en/comm/dg07/speech/sp9861.htm (31. 03. 1998)
8. Memorandum of understanding on development of the Pan-European Transport Corridor X.
9. Report of the preliminary atudies of the creation of a new transport corridor "west-east": across Albania,
Macedonia and Bulgaria. Sofia: Transproekt, 1993. p. 28.
10. Transproekt (1993): Report of the preliminary studies of the creation of a new transport corridor "WestEast": across Albania, Macedonia and Bulgaria. Sofia: Transproekt, 1993. str. 4.
520
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TOWARDS SUSTAINABLE TRANSPORT POLICY AND HARMONIZING EXTERNAL TRADE BY MODE OF TRANSPORT: MACEDONIAN CASE
Author
Author
Riste , Temjanovski
Abstract
A summary of the resource.
There is a growing imbalance between modes of transport in all over the world. The increasing success of road and air transport is resulting in ever worsening congestion, while, paradoxically, failure to exploit the full potential of rail. But saturation in certain parts of the European Union must not blind us to the fact that outlying areas have inadequate access to central markets. In this context the main engagement in the trans-European policy is to pursue the optimization of the interregional transport services at the European level through a multimodal approach and interoperability for each transport mode. Coherent transport policy can contribute to reduction of the budget expenses for the transport sector by providing the conditions for efficient management of infrastructure or the instruments for internalization and reduction of transport external costs. For Macedonia case, transport plays essential role for economic development. Regional co-operation in Western Balkans is of even greater importance today. From a commercial point of view, the Union is the main trading partner for Western Balkans, and its business cooperation with these countries has increased in importance. But, one mode of transport is consistently predominant. Road transport was the main mode of transport used for trade with European countries. The analysis of external trade shows that road transport was by far the most used mode of transport for trade with 92% by value. But in terms of volume, this accounted for 89% over the five years. Also showing a higher percentage in terms of volume than value, rail transport accounted only between 12-20% by volume and between 5-10% by value. In addition, the Republic of Macedonia should take advantage of its position, harmonize all transport modes, because such as South-East European country, it is at intersection of routes to Balkans, Mediterranean and Caspian Region and Asia. Corridors VIII and X are expected to be ones of the impulses to generate economic development among countries of Western Balkans. Sustainable transport is an enormously complex and dynamic subject, and it can be concluded that the transport system in this region can be improved by favoring those transport modes which are more effective and environmentally friendly. Key words: sustainable transport, sustainable development, transport modes, road transport, external trade, Western Balkans
Date
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2012-05-31
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3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
The Fishery Potential And Sustainable Aquaculture In Portugal
Samet Kalkan1, Mehmet Ali Canyurt2
1Istanbul University, Faculty of Fisheries, Department of Basic Science
Laleli, Istanbul, Turkey
2Ege University, Faculty of Fisheries, Department of Aquaculture
35100- Bornova, Izmir, Turkey
Abstract
In this research, the history of fishery sector and the current situation of fishery sector in
Portugal have been investigated, capture and development and potential of aquaculture sector
have been studied. Portugal is located in southwestern Europe and it is on the Iberian
Peninsula. Portugal has an important place with its total fishery production in Europe. In
1964, total fishery production which was 601.929 tonnes fell down to 207.058 tonnes in 2009.
The main reasons of this decrease in total production are sustainable production that cannot be
maintainet consistently, misuse of resources and difficult duration of adaptation and
adjustments to European Union Regulations. Nearly 97% of total fishery production is from
catching, whereas 3% is from farming. In this case it is clear that capture production is more
developed than aquaculture production. In 2009, capture production was 200.365 tonnes and
the most captured species are sardine, chub mackerel, Atlantic redfishes nei, Atlantic horse
mackerel.
Fish farming in Portugal, which started with rainbow trout production in 1965, has developed
rapidly by gilthead seabream and european seabass production and reached to 6.693 tonnes
per year according to 2009 data. According to 2008 data Portugal has 1392 fish farms and
they covered 1587 hectares. The main farmed species are grooved carpet shell, gilthead
seabream, turbot, pacific cupped oyster, european seabass and rainbow trout. Import and
export amounts of Portugal on fisferies are very high compared to Turkey. Portugal has great
potential about capture and especially aquaculture production. Thus Portugal has to improve
its aquaculture sector within sustainable productions and there must be proper management by
fish farms and governement to spread sustainability all over sector. In the future aquaculture
of Portugal will start to increase rapidly. Therefore Turkey has to improve the relations with
Portugal and they should collaborate closely.
Keywords: Portugal, Fishery, Aquaculture, Sustainability, Development
1.INTRODUCTION
Portugal is a country situated in southwestern Europe on the Iberian Peninsula. Portugal is
bordered by the Atlantic Ocean to the West and South and by Spain to the North and East.
The Atlantic archipelagos of the Azores and Madeira are part of Portugal. Portugal is defined
with Mediterranean climate (Csa in the south, interior, and Douro region; Csb in the north,
centre and coastal Alentejo; and also Semi-arid climate or Steppe climate, and is one of the
warmest European countries: According to Agencia Estatal de Meteorología-AEMET data the
annual average temperature in mainland Portugal varies from 12 °C (53.6 °F) in the
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
mountainous interior north to over 18 °C (64.4 °F) in the South. The sea surface temperature
on the west coast of mainland Portugal varies from 13 °C (55.4 °F)-15 °C (59.0 °F) in winter
to 18 °C (64.4 °F)-20 °C (68.0 °F) in the summer while on the south coast it ranges from 15
°C (59.0 °F) in Winter and rises in the summer to about 23 °C (73.4 °F) occasionally reaching
26 °C (78.8 °F).
2.HISTORICAL DEVELOPMENT AND PRESENT SITUATION OF PORTUGAL
FISHERIES SECTOR
Portugal with regard to its geographic location, climate and other characteristics is quite
suitable for fisheries and aquaculture activities. The total fish production was around 300.000
tonnes before 1950. With controlled fishing since 1950, fishery production reached a value
as high as 601.929 tonnes in 1961 and, with the ups and downs in production period until the
1980’s, the total production in 1982 declined to 259.938 tonnes, rose again to 413.184 tonnes
until 1986 with increasing momentum. During the 2000's showed that the decline in
production compared to previous years (FAO, 2009) .
Portugal shows a complex structure in total fishery production. Possible reasons of decline in
production are the wrong government policies, the unbalanced use of resources,
unsustainability of establishments, lack of qualified labor force, difficulty of obtaining
permission from the governmental institutions, the problems in the EU harmonization process
and some economic problems of the country. In addition to those problems the manufacturers
are also not supported financially.
Nearly 97% of total fishery production is from catching, whereas 3% is from farming. It is
clear that capture production is more developed than aquaculture production. In 2009, the
total aquatic production in Europe was 15.871.701 tonnes. Portugal is ranked 13th among the
European countries in terms of production quantity ranks. While the total production was
601.929 tonnes in Portugal in 1964, Turkey's total production was 121.150 tonnes. Increase in
production in the 1980s, continued to raise and in 2009 the production reached 622.962
tonnes in Turkey, while the production in Portugal reached a value of 207.058 tonnes (FAO,
2009).
Considering the number of personnel in the sector, according to the years, remained almost
the same as the aquaculture sector workers. Number of employees in the fishing and
processing sectors were greatly decreased. As the data indicates this decrease has been
parallel with the decline in production.
Portugal is ranked first in Europe in respect to annual per capita fish consumption. In 2005,
annual fish consumption per capita was 55,6 kg, while the consumption per person was 7,0 kg
in Turkey (European Commission, 2010).
3.FISHERY SECTOR
Portugal, with a 940 km coastline, and a 1.727.408 km2 area is the 3rd largest country in the
EU and 11th in the World with respect to an exclusive economic zone (European
Commission, 2010).
The Fisheries sector in Portugal constitutes a large portion of total production is highly
developed. The amount of fishing in Portugal was 200.365 tonnes in 2009. With this amount
of production Portugal is ranked 12th among the European countries (excluding Turkey).
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Fishing vessels registered in the country according to 2008 data are 8666 pieces. These
fishing vessels have 380.730 kW power and 106.624 grostons (FAO, 2009).
In 2009, capture production is 200.365 tonnes and the most captured species are sardine
(Sardina pilchardus-60.927 tonnes), chub mackerel (Scomber japonicus-14.961 tonnes),
Atlantic redfishes nei (Sebastes spp.-10.452 tonnes) and Atlantic horse mackerel (Trachurus
trachurus-11.841 tonnes) (FAO, 2009).
4.AQUACULTURE
In Portugal, the first fish breeding efforts began in 1965 with rainbow trout. In the 1980s, the
farming of trout and even the shellfish has continued to be growing. In the first half of 1990,
attention is given to marine fish farming, and marine fish production increased and widely
used since that date (Dinis, 1999).
The amount of aquaculture production in Turkey has increased rapidly during last 20 years
with respect to Portugal. In the last 20 years it has increased 8-9 times. By 2009 annual
production reached 165.455 tonnes. However, in Portugal, production was observed to be in a
decrease. By the year 2009, 6.693 tonnes of aquaculture production did not meet the
production expectations (FAO, 2009).
There are 1392 licensed fish farms in the country. Fish farms were located along the coastline
of the country in general, covering 1587 hectares. 1226 licenced farms are extensive fish
farms in the country, 97 are semi-intensive, while 69 of them operate as intensive. 28% of
them has a production capacity of 100-500 tonnes. Aquaculture in the lagoons is very
important because they cover a large area in the country. 85% of total aquaculture production
comes from the lagoons, 7% in from cages and 8% from tanks ( Salz, 2006).
In order to establish a fishery company in Portugal a permission from the Directorate General
of Fisheries-Aquaculture and Hunting (GDPA) should be obtained. As a result of preexamination conducted after obtaining permission from GDPA, the Fisheries Research
Institute (IPIMAR) should be consulted. Deemed appropriate by the regulatory approvals
required for feasibility studies and, respectively, the local Port Management, Veterinary
Directorate (DGV), Nature Reserves Conservation Institute (ICN), Environment Directorate
(DRA), the Regional Public Health Administration (ARS), and finally the Local Council are
to be consulted. After all these transactions, and the application is deemed appropriate in the
circumstances, businesses are given approval to start operating (Vaz, 2008).
Fish farming of Portugal, which started with rainbow trout production in 1965, has developed
rapidly by gilthead seabream and european seabass production and reached to 6.693 tonnes
per year according to 2009 data. The main farmed species are grooved carpet Shell (Ruditapes
decussatus- 2.340 tonnes), gilthead seabream (Sparus aurata-1.345 tonnes), turbot (Sparus
aurata-1.345 tonnes), pacific cupped oyster (Crassostrea gigas-461 tonnes), european seabass
(Dicentrarchus labrax-420 tonnes) and rainbow trout Oncorhynchus mykiss-246 tonnes)
(FAO, 2009).
Examining the data of the last 10 years aquaculture farming fluctuating sea bream and sea
bass were monitored. In the southern regions of Portugal, the temperature is not very suitable
for trout farming and production, for this reason trout culture takes place in northern region at
the suitable temperatures. Very intensive production is in question, although not observed
gradual decrease of production due to various reasons. Turbot hatcheries have shown a rapid
increase in recent years.
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5.IMPORT AND EXPORT OF FISHERY PRODUCTS
The total value of import and export of fishery products in Portugal is €1.755.363.000 in
2008. Export amount is 131.531 tonnes and value is € 484.760.000. Import amount is 376.293
tonnes and value is €1.273.613.000 in same year. The total value of import and export of
fishery products in Turkey is €415.329.000. Export amount is 60.054 tonnes and value is
€288.713.000. Import amount is 120.242 tonnes and value is €126.616.000 (European
Commission, 2010).
6.CONCLUSIONS AND RECOMMENDATIONS
Portugal has a great potential about capture and especially aquaculture production. Fishery
production in Portugal has an important position in the European Union. Portugal aquaculture
with the support of EU in the coming years is expected to rise rapidly. Thus, Portugal has to
improve its aquaculture sector within sustainable productions and there must be proper
management by fish farms and governement to spread sustainability all over the sector. In the
future, aquaculture of Portugal will start to increase rapidly. Therefore, Turkey has to improve
the relations with Portugal and they should be in close collaboration.
REFERENCES
Agencia Estatal de Meteorología-AEMET.
Dinis, M.T., Moreno, C., Noronha, I. (1999) Estudo de Caracterização e Diagnóstico do
Subsector da Aquicultura, 48p.
European Commission, (2010) Fisheries and Aquaculture in Europe, 12p. European
Commission, 2010, Facts and figures on the CFP (Basic Data on the Common Fisheries
Policy), Luxembourg, 44p.
FAO Fisheries and Aquaculture Department, (2010) The State of World Fisheries and
Aquaculture, Rome, 196p.
Salz, P., Buisman, E., Smit, J., Vos, B., (2006) Employment in the fisheries sector: current
situation, 185p.
Vaz, T. (2008) CIHEAM Country Profile: Portugal: Agriculture, Fishery, Food and
Sustainable Rural Development, University of Algarve, 25p.
86
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Title
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The Fishery Potential And Sustainable Aquaculture In Portugal
Author
Author
Samet , Kalkan
Abstract
A summary of the resource.
In this research, the history of fishery sector and the current situation of fishery sector in Portugal have been investigated, capture and development and potential of aquaculture sector have been studied. Portugal is located in southwestern Europe and it is on the Iberian Peninsula. Portugal has an important place with its total fishery production in Europe. In 1964, total fishery production which was 601.929 tonnes fell down to 207.058 tonnes in 2009. The main reasons of this decrease in total production are sustainable production that cannot be maintainet consistently, misuse of resources and difficult duration of adaptation and adjustments to European Union Regulations. Nearly 97% of total fishery production is from catching, whereas 3% is from farming. In this case it is clear that capture production is more developed than aquaculture production. In 2009, capture production was 200.365 tonnes and the most captured species are sardine, chub mackerel, Atlantic redfishes nei, Atlantic horse mackerel. Fish farming in Portugal, which started with rainbow trout production in 1965, has developed rapidly by gilthead seabream and european seabass production and reached to 6.693 tonnes per year according to 2009 data. According to 2008 data Portugal has 1392 fish farms and they covered 1587 hectares. The main farmed species are grooved carpet shell, gilthead seabream, turbot, pacific cupped oyster, european seabass and rainbow trout. Import and export amounts of Portugal on fisferies are very high compared to Turkey. Portugal has great potential about capture and especially aquaculture production. Thus Portugal has to improve its aquaculture sector within sustainable productions and there must be proper management by fish farms and governement to spread sustainability all over sector. In the future aquaculture of Portugal will start to increase rapidly. Therefore Turkey has to improve the relations with Portugal and they should collaborate closely. Keywords: Portugal, Fishery, Aquaculture, Sustainability, Development
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)
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Text
3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
How sustainability orientation makes market-oriented firms more market-oriented
Satyendra Singh
Director, Centre for Emerging Markets
Professor, Marketing and International Business
Editor-in-Chief, International Journal of Business and Emerging Markets
University of Winnipeg, 515 Portage Avenue, Winnipeg R3B 2E9, CANADA
T: 204.786.9424, F: 204.774.8057,
E-mails: s.singh@uwinnipeg.ca, I: www.uwinnipeg.ca/~ssingh5
Abstract
Globalization and competition have forced most firms to develop competitive advantage in
order to compete and survive. In this regard, market orientation and sustainability orientation
can play a crucial role in rendering firms a competitive advantage. Market orientation relates
to satisfying current and future customers’ needs. Literature indicates that market orientation
contributes positively to business performance, and that market-oriented firms outperform
non market-oriented firms. As a result, firms are forced to be market oriented even though
becoming or increasing or maintaining a market orientation is costly, complex, and timeconsuming. Therefore, the costs of becoming market oriented must at least be offset by
additional revenue. One of the sources of such additional revenue can be obtained by
adhering to the principles of sustainability orientation (e.g., triple bottom line), which
captures the whole set of values, issues and processes that firms must address in order to
minimize any harm resulting from their activities and to create environmental, social and
economical value. Thus, it is expected that firms that follow sustainability principles in
addition to being market oriented should outperform firms that are market-oriented only. The
premise for such expectation is that customers are more attracted to firms that care also about
social and environmental aspects of society (and not just financial) than firms that are marketoriented only (i.e., care about customers’ needs just for financial reasons). The purpose of this
study is to explore relative contribution of market-oriented firms, and market-oriented firms
with a sustainability orientation. To assess relative contributions of both the orientations, we
speculate a trade-off between them, and recommend that any additional revenue generated
from sustainability initiatives should be redeployed to enhance market orientation that
contributes further to enhancing business performance.
Keywords: Market Orientation, Sustainability, Business Performance, 3BL
1.INTRODUCTION
The premise for this study is that market orientation and sustainability are positively related,
leading to a superior business performance. Market orientation is defined as the extend to
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
which a firm engages in generating and disseminating market intelligence pertaining to
current and future customer needs and wants, competitor strategies and actions, and broad
business environment (He and Wei, 2011). Market orientation is an important source of
achieving competitive advantage, as all members of the firm commit to continuously creating
superior value for customers. The purpose of the study is to examine how a firm’s orientation
affects its long-term viability; i.e. sustainability. Firms with a higher level of market
orientation tend to perform better than their counterparts with less market orientation (Liu et
al., 2003); however, the hierarchical structure of a firm can hinder its ability to disseminate
information within a firm, and thus decreasing accountability of each employee (Adhikari
and Gill, 2011). This negatively effects the firm’s market orientation, as firms become less
responsive to customer needs, which is required by the firm to be market oriented.
Considerable research supports the positive relationship between market orientation and
business performance (Jaworski and Kohli, 1993; Narver and Slater, 1990). The majority of
the research is conducted in developed nations, but emerging markets are radically different
from the traditional industrialized countries in that they require us to rethink the core
assumption of marketing such as market orientation (Sheth, 2011). For example, emerging
markets are more customer-based and markets within these nations are created by shaping
customer expectations, and not assessing them. Firms with higher market orientation perform
better and are characterized by their intentions to continuous delivery of superior value to
their customers (Slater and Narver, 1998).
Business sustainability is defined as adopting business strategies and activities that meet the
needs of the enterprise and its stakeholders today while protecting, sustaining and enhancing
the human and natural resources that will be needed in the future (Labuschagne et al., 2005).
A firm’s strategic use of information technology facilitates competitiveness in both the shortand long-term for sustainability. Firms that cannot sustain their competitiveness have only
transient value or offer negative value (Kettinger et al., 1994). Indeed, firm’s capabilities,
resources and technologies contribute to achieving strategic competitive advantage that shape
a firm’s market orientation, and thus ensures its future sustainability. In the following
sections, we discuss the environment, social and economical impacts of sustainability on
market orientation and provide their implications for business managers.
2.Environment
The emerging field of sustainable business has its root in both science and economics,
particularly in the field of environmental science (Guest, 2010). Firms need to develop a
deep-seated understanding of how to create a lasting enterprise based on the concept of
internal decision-making and practices pertaining to knowledge and attitudes toward a
business’ sustainability via environmental science (Sa de Abreau, 2011). The decisionmaking and practices fall in two categories of firms: firms with developed environmental
conduct and those without. The former firms have set procedures, legal requirements,
controls and standards and are aware of the negative effects on the environment; the later is
likely to lack management representation in the field of environmental issues.
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Government policies also influence firm’s level of activities relating to environment. A
measurable, clear and concise policy expedites innovation and decision-making process.
Firms need to compete with businesses in countries where clear policies have sharpened the
corporate focus on waste and inefficiency and spurred innovation (Adeoti, 2008). Firms can
develop a progressive strategy if they learn to find alternatives rather than to ignore current
environment conditions. Firms particularly in emerging markets remain inert due to the
assumption that the cost of implementation diminishes the level of priority as far as
environment is concerned. In fact, responding to climate change should be seen not only as a
means of managing risks but also an opportunity for growth, capitalizing on the growing
demand for products and services that address environmental concerns. For example, a South
African utility firm shifted its energy generation mix to renewable energy. Clearly, it
responded to the pressure brought by climate change and the future resource constraints that
threaten its long-term growth and sustainability (Etsy, 2012).
3.Social
When considering the impact of the economic and environmental values in relation to market
orientation and sustainability, it is necessary to address the social aspect of sustainability. A
firm’s social stake in its market orientation suggests that multinational firms increasingly
need to consider local values and the social consequences of their activities. Such
consideration is required for them to gain legitimacy for their business activities, expressing
the notion that, among local stakeholders, the presence of the firm is desirable and deserves
acceptance and support (Reimann et al., 2012). Corporate social responsibility has proven to
be the most effective strategy for multinational to capture the attention and gain support in
local markets. In fact, multinational firms should also evaluate their corporate social
performance to enhance their sustainability. Indeed, firms have an incentive to invest in
corporate social activities in order to augment their reputation, and encourage primary
stakeholders to get involved in firms’ business activities (Brammer et al., 2009).
For a long-term sustainability of market orientation, social orientation may be a key factor in
determining multinational firms’ success, particularly in emerging markets, where attitudes
and practices differ from those of Western multinational firms. To compete, the capabilities
and resources of a firm should be rare, valuable, and difficult to imitate (Adhikari and Gill,
2011). Previous studies have identified human capital resources and physical capital
resources as the resources satisfying the above criteria, and thus capable of delivering
superior customer value. However, firms wishing to be sustainable, it is crucial that firms
consider investing in local communities and solidifying ties with locals. Without capable
local employees, local operations cannot be established. In fact, rapid economic development
in many emerging markets has already led to a shortage of skilled labour. Employees are
more likely to be productive and loyal to a firm which they trust and respect. Reimann et al.
(2012) found support for the notion that employee performance is positively related to both
working condition and firm’s community development efforts. This leads to the fact that
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�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
firms that provide better working conditions for their employees in emerging markets will be
more sustainable in foreign market and enjoy continued long-term success.
Firms that are the first or early to develop a market orientation gain more in sales and profit
than firms that are late to develop a market orientation (Kumar et al., 2011). When a firm is
first in market, using resources to enhance social initiatives can be the deciding factor in
obtaining employee loyalty and loyalty from the consumers in that community. Whether it is
through donating time, money or simply ensuring above average working conditions,
compared to local standards, firms need to consider as to how to develop their market
orientation to ensure sustainability.
4.Economic
Innovation determines sustainability of an organization, as it stimulates research and
development to come up with new or improved products or services (Getz and Robinson,
2003). The degree of innovation determines the economic performance of a firm’s market
orientation (Gatignon and Xuered, 1997). Successful firms develop superior products that are
attuned to customer wants and needs. It is mainly due to the fact that firms’ products are more
successful because market oriented firms would conduct market research to discover
customers’ needs. As a result, customers’ preferences match firms’ products, resulting in less
product failures, leading to superior business performance as determined by profitability,
return on investment, and market share, among others. Often firms develop market oriented
strategies to be profitable and combat entry of new firms by adjusting their marketing mix
(Robinson, 1988).
5.Conclusion and Implication for Managers
Firms need to examine how their actions affect the physical environment in which they
operate and how these actions will affect their sustainability (Wackernagel and Ress, 1997).
A firm’s ecological footprint impacts environmental consciousness. Ecological footprint is a
useful yardstick for sustainability that firms can create based on level of their activities that
will be necessary to facilitate growth and sustainability. With sustainability as the goal and
intent behind the emergence of a firm, it is necessary for managers that they examine the
external environment and adapt strategies accordingly. Clear policy and regulation should be
the framework within which a firm should develop methods and strategies as well as how it
manages daily operations and long-term actions.
It is the general value toward sustainability that needs to be engrained in a firm. However,
without access to and use of natural resources, a firm would no longer require these values
because they would eventually cease to exist. Implication for managers is that they need to
value natural resource supply and put system in place to strengthen themselves in other areas
if or when the supply of resources diminishes. Indeed, due to increasingly stringent constraint
imposed by the natural environment, the firm’s ability to deal with these constraints will
4
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
depend upon organisational capabilities, leading to economic and social outcome (Chan,
2005).
Some of the challenges in developing market orientation in emerging markets is a lack of
systematic ongoing attention to acquiring and utilizing market intelligence, improper
investing in product and service development that create competitive differentiation, and
reluctance to fostering an organisational culture that internalizes this philosophy and
expresses it in all its actions (Adhikari and Gill, 2011).
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Brammer, S., Pavelin, S. and Porter, L.A. (2009). Corporate charitable giving, multinational
companies and countries of concern. Journal of Management Studies, 46(4), 575-596.
Chan, R. (2005). Does the natural-resource-based view of the firm apply in an emerging
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42(3), 625-672.
Etsy, D. (2012). Green rule to drive innovation. Harvard Business Review, 1, 120-123.
Gatignon, H. and Xuered, J.M. (1997), Strategic orientation of the firm and new product
performance, Journal of Marketing Research, 34, 77-90.
Getz, I. and Robinson, A. G. (2003). Innovate or die: Is that a fact? Creativity and Innovation
Management, 12(3), 130-36.
Guest, R. (2010). The economics of sustainability in the context of climate change: An
overview. Journal of World Business, 45(4), 326-335.
He, X. and Wei, Y (2011). Linking market orientation to international market selection and
international performance. International Business Review, 20(5), 535-546.
Jaworski, B.J. and Kohli, A.K. (1993). Market orientation: Antecedents and consequences.
Journal of Marketing, 57(July), 53-70.
Kettinger, W.J., Grover, V., Guha, S. and Segars, A.H. (1994). Strategic information systems
revisted: A study in sustainability and performance. MIS Quarterly, 18(1), 31-58.
Kumar, V., Jones, E., Venkatesan, R. and Leone R.P. (2011). Is market orientation a source
of sustainable competitive advantage or simply the cost of competing. Journal of Marketing.
75, 16-30.
Labuschagne, C., Brent, A.C. and van Erck, R.P.G. (2005). Assessing the sustainability
performances of industries. Journal of Cleaner Production, 13(4), 373-385.
5
�3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo
Liu, S.S., Luo, X. and Shi, Y. (2003). Market oriented organizations in an emerging
economy: A study of missing links. Journal of Business Research, 56(6), 481-491.
Narver, J.C. and Slater, S.F. (1990). The effects of a market orientation on business
profitability. Journal of Marketing, 54(4), 20-35.
Reimann, F., Ehrgott, M., Kaufmann, L. and Carter, C.R. (2012). Local stakeholders and
local legitimacy: MNEs; social strategies in emerging economies. Journal of International
Management, 18(1), 1-17.
Robinson, W.T. (1988), Marketing mix reactions to entry. Marketing Science, 7(4), 368-85.
Sa de Abreu, M.C. (2011). Effects of environmental pressures on company sustainability
strategies: An interview study among Brazalian manufacturing firms. International Journal of
Management, 28(3), 909-925.
Sheth, J.N (2011). Impact of emerging markets on marketing: Rethinking existing
perspectives and practices. Journal of Marketing, 75(4), 166-182.
Slater, S.F. and Narver, J.C. (1998). Customer-led and market-oriented: Let’s not confuse the
two. Strategic Management Journal, 19(10), 1001-1006.
Wackernagel, M. and Rees, W. (1997). Perceptual and structural barriers to investing in
natural capital: Economics from an ecological footprint perspective. Ecological Economics,
20(1), 3-24.
Menu Planning With Fuzzy 0-1 Integer Programming
Kenan Oğuzhan Oruç1, Ibrahim Güngör2, Sezgin Irmak2, Semih Şenol1
1Faculty of Economics and Administrative Sciences
Süleyman Demirel University, Isparta, Turkey
2Alanya Faculty of Business, Akdeniz University, Antalya, Turkey
E-mails: kenanoruc@sdu.edu.tr, igungor@akdeniz.edu.tr,sezgin@akdeniz.edu.tr
semihh_senol@hotmail.com
Abstract
For the sustainability of development, effective usage of sources and the determination of
their optimal usage levels are very important. Healthiness, as one of the main components of
sustainable development, is under influences of many factors one of which is nutrition, and
the number of people who benefit from public nutrition services are increasing every day.
6
�
Dublin Core
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Extent
The size or duration of the resource.
1094
Title
A name given to the resource
How sustainability orientation makes market-oriented firms more market-oriented
Author
Author
Satyendra, Singh
Abstract
A summary of the resource.
Globalization and competition have forced most firms to develop competitive advantage in order to compete and survive. In this regard, market orientation and sustainability orientation can play a crucial role in rendering firms a competitive advantage. Market orientation relates to satisfying current and future customers’ needs. Literature indicates that market orientation contributes positively to business performance, and that market-oriented firms outperform non market-oriented firms. As a result, firms are forced to be market oriented even though becoming or increasing or maintaining a market orientation is costly, complex, and timeconsuming. Therefore, the costs of becoming market oriented must at least be offset by additional revenue. One of the sources of such additional revenue can be obtained by adhering to the principles of sustainability orientation (e.g., triple bottom line), which captures the whole set of values, issues and processes that firms must address in order to minimize any harm resulting from their activities and to create environmental, social and economical value. Thus, it is expected that firms that follow sustainability principles in addition to being market oriented should outperform firms that are market-oriented only. The premise for such expectation is that customers are more attracted to firms that care also about social and environmental aspects of society (and not just financial) than firms that are marketoriented only (i.e., care about customers’ needs just for financial reasons). The purpose of this study is to explore relative contribution of market-oriented firms, and market-oriented firms with a sustainability orientation. To assess relative contributions of both the orientations, we speculate a trade-off between them, and recommend that any additional revenue generated from sustainability initiatives should be redeployed to enhance market orientation that contributes further to enhancing business performance. Keywords: Market Orientation, Sustainability, Business Performance, 3BL
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/eb4e2e28f478439770947f4f88e915f9.pdf
606ae5e9ebc595004cc58b8adad35fe9
PDF Text
Text
Classification Of Emg Signals Using Decision Tree Methods
Selami Keleş, Abdulhamit Subaşı
E-mail:keles_selami@yahoo.com, asubasi@ibu.edu.ba
Abstract
Nowadays, Usage of EMG signals are increasing very fast among the Medical Professionals
to determine specific disorders. Recent Computational Intelligence studies show that EMG
signals can be processed by machine learning methods. The aim of our study is to implement
an accurate system to classify EMG signals using decision tree algorithms. We preprocessed
the EMG signals and used autoregressive method (AR) for feature selection. Features are
reduced by different filtering methods and applied to decision tree classification algorithms,
namely Simple CART, C4.5, Random Forest and Random Tree. EMG signals are classified
as Myopathy, Neuropathy and Normal. All the data are compared each other on the table try
to find out the best classification and feature reduction methods. While tree algorithms
classify the data with the accuracy between %89, 82 and %99, 25, feature reduction slightly
affects the accuracy of the classification methods. It has been shown that a successful
automatic diagnostic system implemented to classify EMG signals by using decision tree
algorithms. Furthermore, future reduction may help to increase the accuracy of the system.
Keywords: EMG, Neuropathy, Myopathy, Simple CART, C4.5, Random Tree, Random
Forest, Feature reduction.
1.INTRODUCTION
Early and accurate diagnosis is important for neuromuscular diseases that help the patient to
get full recovery or have better health after therapy. Sometimes, clinical examination is not
enough to diagnose and to find the location of disorders [1]. Therefore, it has high importance
to find correct location of the disorders to accurate diagnosis and therapy. EMG recordings
are more useful than clinical examination to find out the muscle fibers involved in a disorders
and abnormal sensory nerve conduction. It allows the clinician to diagnosis without needing a
muscle biopsy and raises the clinician response time and helps to treat some disorders.
The analysis of EMG signals can be done only by qualified and professional neurologist. The
problem is that, there are few professionals to interpret the EMG waveforms and use the
necessary techniques. Therefore, it is important to develop an automated diagnostic system
by using EMG signals. The application of Computational Intelligence (CI) techniques can be
354
�used to develop an automated diagnostic system that detects and classify the neuromuscular
diseases by processing EMG signals which helps the neurologists to diagnose the
neuromuscular anomalies.
The MUP assessment may not be satisfactory to detect small deviation or miscellaneous
patterns of abnormalities [1]. Therefore, to design an accurate automatic EMG signal
classification system, different EMG analysis algorithms have been developed[2, 3]
To develop an intelligent diagnostic system, fist, EMG signals have to be pre-processed and
extracted the characteristic information. Then, extracted features that contain the time and
frequency domain information, processes by using wavelet coefficients, Fourier coefficients,
autoregressive coefficients or other signal processing techniques. After all, processed
information can be used as input to the classifier such as NNs, SVM or Decision Tree to
classify the disease.
One of the most popular MachineLearning Method ANN has been widely used to classify the
EMG data. In order to increase the classification success, ANN can combine the best of both
time and frequency domain measures, but it is not enough for clinical use [4, 5].
Christodoulou and Pattichis used Self Organized Feature Maps and Learning Vector
Quantization used to classify MUP’s [5]. Genetic algorithms were used by Schizas ve
Pattichis to classify the EMG signals [6]. Multilayer Perceptron Neural Networks (MLPNN),
Dynamic Fuzzy Neural Network (DFNN) and Adaptive Neuro-Fuzzy Inference System
(ANFIS) based classifiers were compared by Subaşı. ANFIS model has reported more
successful than others with the accuracy of 95%. [7]. SVM classifier is used by Katsis at. al.
and the classify the EMG signals whit the correct identification rates of 93, 95 and 92% for
normal, myopathy and neuropathy, respectively [8]. The result of another
comparisonresearch between Combined Neural Network (CNN) and Feedforward Error
BackpropagationANN (FEBANN) classifiers was describedby Bozkurt. Even the CNN didn’t
provide the fast enough classification;itgaveslightly higher success than the FEBANN with
the accuracy of 92% [9]
There are still challenges to develop an accurate and practical automated system. EMG
signals vary patient to patient in a very large range. Signal amplitude and duration changes by
patient age. This problem can be solved by designing a signal processing techniques that
conserve or capture distinctive information in raw EMG readings. High-quality set of
features[10].
2.EMG
EMG can be defined as a method of analyzing neuromuscular conditionsdepends on cell
action potentials for the duration of muscle action. The specification of the EMG signal is
0.01-10mV and 10-2000Hz on average. This signal has information about location, reason of
disorder and type of illness. For example, while the EMG pulse duration shows the location
and metabolic condition of the muscle [11],odd spikes may point to the myopathy.
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�Electromyograph records the Motor Unit Action Potential (MUAP). EMG can be categorized
into needle or fine wire EMG and surface (sEMG). While EMG signals are recording, some
instruments are required including, electrodes, a signal acquisition system and signal filters.
Generally, EMG instruments are produced with typical settings for signal characteristics such
as filter bandwidth, gain and input impedance [12].
The needle electrode or wire electrode can reach the individual motor unit and get the action
potential more accurately than the surface EMG.Surface EMG electrode is more useful than
needle or wire electrodes, because it is used by attaching the body instead of inserting
anything in it. EMG signals are recorded at hospital lab by Electromyographers[10].
3. Myopathy
Myopathy is a muscle disorder especially skeletal muscle, which is caused by several reasons
such as injury of muscle group or some genetic mutation. It obstructs the proper tasks of
muscle fibers. The patient suffering with myopathy has weak muscle and has difficulties to
perform regular tasks. Depending on the severity of disease, sometimes it is impossible to
make any movement by using affected muscle. There are a number of types of myopathy
including; Muscular dystrophy, Congenital muscular dystrophy, Duchenne muscular
dystrophy, Becker muscular dystrophy, Emery–Dreifuss muscular dystrophy, Myotonic
muscular dystrophy, Distal muscular dystrophy, limb–girdle muscular dystrophy,
facioscapulohumeral muscular dystrophy and oculopharyngeal muscular dystrophy [10]
Neuropathy
Simply, Neuropathy is the term for describing damage to nerves of nerves system. It causes
pain and some disability. Neuropathy can be caused by variety of precipitating factors
including infection, diabetes; alcohol abuse, cancer chemotherapy and injury. When a single
nerve is affected, it is called Mono-neuropathy. When a group of nerves or all nerves of
peripheral nerve are affected, it is called Polyneuropathy. Poly neuropathies are similar
because of inadequate manner in which sensory nerves react to malfunction. EMG diagnosis
is not considerably useful for Polyneuropathy, because the patients with polyneuropathy have
normal electrophysiological characteristics [10]
Decision Tree Classifiers;
The Decision Tree is a classification algorithm
thatclassifies a pattern by asking questions, in which
the next question asked depends on the answer to
the present question [13].It uses a “divide-andconquer” approach to solve the learning problems
[14]. Decision Tree learning methods are one of the
most popular inductive inference algorithms and
356
Figure-1
�have been used a wide range of task about medical diagnosis [15].
The instances are classified by sorting them down the tree from root to some leaf node which
the classification is provided in decision tree algorithms. The attributes of the instance are
tested at each node and sent to the sub node or leaf node from one of the branch which
correspond the possible values of that attribute [15]. The numeric attributes are tested by
comparing a pre-defined constant value at the node and it gives two or three-way split
depends on the several different possibilities. [14]. Trained trees can be shown by a set of ifthan rules to increase human readability [15]. An example of three is shown in the figure-1
which is adopted from Quinlan research [16].
4.C4.5
C4.5 is develop by Ross Quinlan [17] to make complex decision trees more understandable
by using a list of rules of the form “If X and Y and Z and ….then class A” where rules are
grouped together for each class. When the first rule is found which satisfies the condition of
case, the instance is classified. If there is no rule which is satisfied by the case, it is sent to
default class. The basic disadvantage of the C4.5 algorithm is requirement of high amount of
CPU time and system memory[18].
5.Random Tree
Random Decision Tree is a randomly trained ensemble of decision trees which is proposed by
Fan et al. [19]. The features are randomly selected at each node, while training trees phase is
proceeding. A selected discrete feature never selected again till it is vain to use the same
discrete feature more than once.Conversely, it is possible to choose continues features several
times as long as every time, using randomly selected splitting value. Each tree gives raw
posterior probabilities at the classification phase and outputs of each tree in the ensemble are
averaged for last posterior profanities estimation. It is proofed that the Random Decision Tree
is highly accurate classification method for both 0-1 loss and cost-sensitive loss function.
[20].
6.Random Forest
Random forest is a tree algorithm which composed of a number of tree predictors. In this
algorithm, each tree is shown by a random vector which is independently taken from the
same distribution in the forest. As the number of the tree increase in the forest, the
generalization error converges to a limit. The strength of the individual tree and relationship
between the trees affects the generalization error. Once all trees in the forest produce a result,
they are voted for the most passible class [21]. It is one of the most successfulclassification
357
�methods among the available algorithms for many data type [22], but opposite to other
decision tree methods, it makes classification which is difficult to deduce by human [23].
7.Classification and Regression Trees(CART)
Classification and Regression Trees (CART), proposed by Breiman at al., [24], was a
revolutionary improvement of Machine Learning and Data Mining fields which can be used
almost any domain such as electrical engineering, biology and medical researches. It is a
binary repeated division process which can work with the nominal and continues data.
The raw form of data is processed without requiring binning. The growing trees aren’t halted
by using stooping rules till it reaches maximum size and then clipped back to the root by
cost-complexity pruning method. The pruned next split contributes the overall performance
of the tree. The CART algorithm is projected to grow a sequence of nested pruned trees that
all of them are nomine of the optimal trees. To find out the “right sized” tree, the predictive
success of every tree is evaluated at the pruning process. The performance of the tree is
measured by test data or cross validation method and tree is selected after evolution, because
CART doesn’t have any internal performance measurement method depending on training
data. [18]
8.AR model
An Autoregressive (AR) model is used to estimate the different kinds of naturel fact in signal
processing and statistic fields which were originally proposed by Yule. It contains a set of
linear estimation formulas which is used to predict the output of a system depends on the
previous output. [25, 26]
There are a number of methods to estimate the AR model parameters. Some of them are the
Yule-Walker, Burg(1968), covariance and modified covariance methods. It is easy to access
and use these methods in many software packages such as MATLAB
(http://www.mathworks.com/products/matlab/) and Signal Processing Toolbox.
The Yule-Walker technique is based on a partial form of the autocorrelation approximate to
guarantee a positive semi defined autocorrelation matrix. Alternatively, the Burg method uses
a form of order-recursive least square method which approximates the parameters by
minimizing errors of the linear system. [10]
9.Feature selection algorithms
An important issue is handling irrelevant features in pattern recognition field. Feature
Selection (FS) method is necessary to find out the important features to classify the data
accurately, because it was not considered how to overcome a large amount of irrelevant
feature in many pattern recognition methods, while they were designing. [27,28,29] Mostly,
the feature selection methods are used to increase the model performance, to abstain the
358
�overfitting, to get faster and more cost effective models and to understand the processes
which produce the data. Beside the advantages, FS methods add new complexity layer to the
models. [30], searching the optimal subset of relevant features. FS methods can be grouped in
to three categories by the way of allying relevant features search with building classification
model; filter methods, wrapper methods and embedded methods. [31]
10.Materials and Methods
10.1.Subjects and Data Acquisition
The patients which samples are taken from and the control group were chosen at Neurology
Department of University of Gaziantep. Measurements are taken by an EMG system
(Keypoint; Medtronic Functional Diagnostics, Skovlunde, Denmark) with standard settings.
The signal was obtained from biceps brachii muscle by using a concentric needle electrode
(0.45 mm diameter with a recording surface area 0.07 mm2; impedance at 20 Hz below 200
KΩ). 5 Hz to 10 KHz band-pass filter was applied to the raw signal and sampled at 20 KHz
for 5 s with 12-bit resolution. Then 8 KHz low-passed filter was applied.
The signals are recorded from three to five different points in muscle for standardization. And
also the needles are inserted in to muscle until it reaches the medial or posterior border of the
muscle (at least 3-5 mm deep). The needles are moved 3-5 mm to ensure to record different
MUPs at every recoding season.
The signals were taken from the biceps brachii muscle of the patients under isometric
condition at just about 30% of Maximum Voluntary Contraction (MVC). Before the patient
diagnosis, general examination and clinical history of the patient were considered and EMG
and nerve conduction tests were regarded. Unless, the EMG diagnosis results were uncertain
and some other clinical reason; the muscle biopsies were not done.
The data which was used for this study were collected from 27 different subjects and
analyzed. Details about the subject are given below as in [3]
7 healthy subjects, (3 males, 4 females,) ages between 10 to 43 years (mean
age±standard deviation (S.D.): 30.2±10.8 years)
7 myopathic subjects (4 males, 3 females) ages between 7 to 46 years, (mean
age±standard deviation (S.D.): 21.5±13.3 years)
13 neuropathic subjects (8 males, 5 females) ages between 7 to 55 years, (mean
age±standard deviation (S.D.): 25.1±17.2 years)
We used the dataset which is recorded, preprocessedand features are extracted by Subaşı
(2006) for his research namely “Classification of EMG Signals Using Combined Features and
Soft computing” in this study.
359
�10.2.Data set
The dataset has 129 features which were extracted by AR model from recorded EMG signals
and contains three classes which are “Normal”, “Neuropathy” and “Myopathy”. As shown in
the table-2
Class
Normal
Neuropathy
Myopathy
Total
Number of instance
400
399
400
1199
Table-2
11.WEKA
WEKA is open source software issued under the GNU General Public License which
contains machine learning algorithms for data mining tasks. It is developed for contributing
to a theoretical framework for the field by Machine Learning Group at University of
Waikato, New Zealand. It composed of easy to use tools which can be applied directly to the
dataset. Data pre-processing, classification, regression, clustering, association rules, and
visualization are tools in WEKA. And also, well known classification algorithms such as
Neural Network, Bayesian, SVM and Decision Tree are available in this tool. It can either get
the data from a database or a file. The file format “.arff” and “.cvs” are supported by WEKA.
[32]
11.1.Experiments
The data mining tool WEKA was used for both feature selection and classification tasks.10fold-Cross validation method was used to train and test the classifiers. In 10-fold crossvalidation, the original sample is randomly partitioned into 10 subsamples. One of the
subsample is reserved as the validation data for testing the model, and the residual 9
subsamples are used as training data. The cross-validation process is then repeated 10 times,
with each of the 10 subsamples used exactly once as the validation and training data. [33]
The data set weretested by four Decision Tree algorithms which are C4.5, Random Tree,
Random Forest and Simple CART and the results wererecorded on a table. Then, the Feature
Selection methods wereapplied to the data set to determine non effective or comparably less
effective features and ineffectual featureswereremoved from data set. The new data set
360
�wastested by four Decision Tree algorithms and the results wererecorded on a table again.
This process wasrepeated whit elevendifferent feature selection methods which are listed
below. Totally, 48 different testswere done for this study and the total accuracy of each test
wasrecorded on a table (Table-3).
The tested Feature Selection methods:
Information Gain,
One-R Attribute Evaluator
Chi Squared Attribute
Principal Components
Evaluator
Filtered Attribute Evaluator
Relief Attribute Evaluator
Consistency Subset Evaluator
SVM Attribute Evaluator
Filtered Subset Evaluator
Symmetrical uncertainty Attribute
Evaluator
Gain Ratio Attribute Evaluator
Min
Max
Average
Evaluator
Symmetrical uncertainty Attribute
SVM Attribute Evaluator
Relief F Attribute Evaluator
Principal Components
One R Attribute Evaluator
Gain Ratio Attribute Evaluator
Filtered Subset Evaluator
Consistency Subset Evaluator
Filtered Attribute Evaluator
Chi Squared Attribute Evaluator
Information Gain
All Features (No Reduction)
11.2.Results
j48,( C4.5):
96,33 96,25 96,58 96,16 96,25 97,08 96,41 96,25 91,99 96,50 96,41 96,33 96,05 97,08 91,99
Random Forest
98,50 98,67 98,83 99,17 99,25 98,67 98,92 98,92 93,58 98,83 98,50 99,00 98,40 99,25 93,58
Random Tree
96,66 97,16 95,50 97,33 96,00 97,50 97,08 96,91 89,82 97,25 96,75 96,25 96,18 97,50 89,82
Simple CART
96,50 96,41 96,50 96,41 96,58 96,66 96,50 96,41 91,41 96,41 96,58 96,50 96,07 96,66 91,41
Average
97,00 97,12 96,85 97,27 97,02 97,48 97,23 97,12 91,70 97,25 97,06 97,02 96,68 97,62 91,70
Max
98,50 98,67 98,83 99,17 99,25 98,67 98,92 98,92 93,58 98,83 98,50 99,00 98,40 99,25 93,58
Min
96,33 96,25 95,50 96,16 96,00 96,66 96,41 96,25 89,82 96,41 96,41 96,25 96,05 96,66 89,82
361
�Table-3
The accuracy of the classifier varies from %89.82 to %99.25. The most successful algorithm
is Random Forest which can classify the data whit %99.25 accuracy by using feature
selection method “Consistency Subset Evaluator”.The Classification algorithms C4.5,
Random Tree and Simple CART classify the data with the similar accuracy, between %96.33
and %96.50.
Reducing the features by using feature selection methods does not considerably affect the
accuracy of the classification algorithms accept the “Principal Component”. Principal
Component decreases the classification success of all the algorithms which we test.Using
feature selection “Filtered Subset Evaluator” increases the success of C4.5, Random Tree and
Simple CART classification algorithms, but not considerable, less then %1.
Statistics information for Random Forest with the feature selection method Consistency
Subset Evaluator
Correctly Classified Instances: 1190- 99.2494 %
Incorrectly Classified Instances:9 - 0.7506 %
Kappa statistic
:0.9887
Mean absolute error
: 0.023
Root means squared error
: 0.087
Relative absolute error
: 5.1793 %
Root relative squared error
: 18.4468 %
Total Number of Instances
: 1199
362
�Detailed Accuracy by Class
TP
FP Rate
Precision
Recall
F-Measure
Rate
Weighted
Average
ROC
Class
Area
0.990
0.005
0.990
0.990
0.990
0.998
Normal
0.995
0.003
0.995
0.995
0.995
0.998
Myopathy
0.992
0.004
0.992
0.992
0.992
0.999
Neuropathy
0.992
0.004
0.992
0.992
0.992
0.999
Confusion Matrix
Classified as
Normal
Myopathy
Neuropathy
Accuracy
396
2
2
%99.00
Myopathy
1
398
1
%99.50
Neuropathy
3
0
396
%99.25
Normal
Confusion Matrix shows that none of Neuropathy classifiedas Myopathy and the Myopathy is
classified with the maximum accuracy (%99.50) among the 3 classes.
11.3.Discussion
Our study shows that it is possible to implement an accurate automatic diagnostic system to
classify the EMG signals as Myopathy, Neuropathy and Normal by using Decision Tree
algorithms. All the Decision Tree based classification algorithms which we analyses in this
study can be used as classifier for creating such a system, but we recommended using
Random Forest, as classifier and “Consistency Subset Evaluator” among feature selection
363
�methods for reducing the features. The performance of this system gives the maximum
accuracy (%99.25) among the others.The other Decision Tree based Classifiers C4.5,
Random Tree and Simple CART may be used without feature reduction. When the results are
compared at the Table-3,feature selection methods enhance the performance less than %1.
Among the feature reduction methods, we don’t suggest to use “Principle Component” for
selecting effective features, because it noticeably decreases the achievement of all
classification methods. It decreases the performance of Random Tree from % 96.66 to
%89.82.
12.CONCLUSION
This study shows that it is possible to design a high performance automatic diagnostic system
by using EMG signals which are taken from 27 different subjects. It is necessary to test our
system by using data set which is taken more than 200subjects.
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�
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1185
Title
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Classification Of Emg Signals Using Decision Tree Methods
Author
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Selami , Keleş
Abstract
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Nowadays, Usage of EMG signals are increasing very fast among the Medical Professionals to determine specific disorders. Recent Computational Intelligence studies show that EMG signals can be processed by machine learning methods. The aim of our study is to implement an accurate system to classify EMG signals using decision tree algorithms. We preprocessed the EMG signals and used autoregressive method (AR) for feature selection. Features are reduced by different filtering methods and applied to decision tree classification algorithms, namely Simple CART, C4.5, Random Forest and Random Tree. EMG signals are classified as Myopathy, Neuropathy and Normal. All the data are compared each other on the table try to find out the best classification and feature reduction methods. While tree algorithms classify the data with the accuracy between %89, 82 and %99, 25, feature reduction slightly affects the accuracy of the classification methods. It has been shown that a successful automatic diagnostic system implemented to classify EMG signals by using decision tree algorithms. Furthermore, future reduction may help to increase the accuracy of the system. Keywords: EMG, Neuropathy, Myopathy, Simple CART, C4.5, Random Tree, Random Forest, Feature reduction.
Date
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2012-05-31
Keywords
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Conference or Workshop Item
PeerReviewed
H Social Sciences (General)