24 10 3494 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 998 Title A name given to the resource Ambiguity Tolerance, Emotional Intelligence, Listening Comprehension, EFL learners Author Author Ghofrani Esfahani, Mina Shahsavan, Azam Hosseini Kazemizad, Neda Abstract A summary of the resource. The aim of this study is to examine the role of ambiguity tolerance and emotional intelligence in listening comprehension of second language learners. Sixty freshman students who are majoring in English teaching in Arak University are chosen. Oxford placement test (1994) was administered to homogenize students. Thereafter, Second Language Tolerance of Ambiguity Scale (SLTAS) (Ely 1995), Norton's Measurement of Ambiguity Tolerance (1975), and Bar-On Emotional Quotient Inventory (EQ-i; Bar-On, 1997) were administered to analyze the level of ambiguity tolerance and emotional intelligence of students, respectively. Moreover, the listening part of OPT was used to investigate the students’ listening comprehension. The results of the study reveal that there is a relation among ambiguity tolerance, emotional intelligence and listening comprehension. Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-04 Keywords Keywords. Conference or Workshop Item PeerReviewed P Philology. Linguistics Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3463 Title A name given to the resource AN (UN)FETTERED ALBANIAN LANGUAGE IN THE POST-MODERN AGE: TAKING A GLANCE AT THE CONTRIBUTIONS OF JANET BYRON IN LIGHT OF REVISITING THE CURRENT STANDARD Author Author M. Kolgjini, Julie Abstract A summary of the resource. Nearly four decades have passed since the publication of Janet Byron’s contributions in the 1970s concerning official language policy and planning (LPP) efforts for Unified Literary Albanian (i.e., Literary Albanian or more recently Standard Albanian). Her analyses have been found to be well-grounded and substantiated, especially by linguists who have dealt extensively with Albanian. Further, over the years, numerous scholars have voiced their concerns regarding ULA’s monocentrism, basing the standard on primarily the Tosk dialect (at the expense of other plausible varieties and alternatives), where such a selection reflected elements of what has come to be known as standard language ideology, involving an imposition of linguistic uniformity and invariance, an attitude of moral superiority, and hegemony, among others. Given Byron’s characterizations of LPP for ULA, including its inception and later culmination in Tiranain 1972 at the Congress of Orthography, perhaps an approach that integrates an adequate dose of what has been referred to as de-standardization of language, combined with elements of a critical approach to LPP, could result in a more relaxed, balanced language, one that allows for the integration of what Byron refers to as the “rejected alternates,” one that is more user-friendly for the majority of its speakers, including for both NSs and NNSs (in that it would reflect actual language usage) in the 21st century. Such an approach is of particular importance in a contemporary linguistic landscape that takes into account the current sociolinguistic reality, recent literature on standard language ideology, critical sociolinguistics, local practices of language users, linguistic variation and diversity, linguistic ecology, identity, metrolinguism, plurilingualism, literacy, and multiculturalism in a constantly shifting urban space. (Word count: 271) Keywords: Albanian; G(h)eg (variety); Tosk (variety); Unified Literary Albanian; language policy and planning; standard language ideology; (de)standardization; language variation; criticalsociolinguistics; critical social theory; language ecology; linguistic human rights (word count: 29) Date A point or period of time associated with an event in the lifecycle of the resource 2014 Keywords Keywords. Conference or Workshop Item PeerReviewed PE English https://omeka.ibu.edu.ba/files/original/8be5b3bf154ed34e20aec978ddb4c129.pdf 4638dae39d94e51f3693550552b319e3 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo An Analysis in Banking Sector with Knowledge Management Assessment Tool Özlem Yaşar Uğurlu University of Gaziantep, Gaziantep, Turkey yasar@gantep.edu.tr Mustafa Uğurlu University of Gaziantep, Gaziantep, Turkey ugurlu@gantep.edu.tr Duygu Kızıldağ University of Afyon Kocatepe, Afyon, Turkey dkizildag@aku.edu.tr The main problem of today's enterprises is to sustain their development and growth, because of the changing environmental conditions and the global competitiveness. Therefore, the concept of knowledge, especially after 1990s’, has begun to be seen as one of the most valuable strategic resource of businesses. Additionally, the concept of knowledge management has been discussed frequently in management research and applications. Knowledge management is defined as the process of creating, storing, transferring, applying and saving organizational knowledge (Schultze and Stabell, 2004); discovering the sources of required information (SabherwalandSabherwal, 2005); the process of gathering, transferring and effective use of information (Davenport, 2001); developing informal knowledge flow among individuals; codifying knowledge in organizations and building systems for sharing (Birkinshaw, 2001). It has been suggested that knowledge management practices has provided many positive outcomes for businesses. In the literature, there is a number of empirical studies about knowledge management, revealing organizational learning, developing new product/service by creating a more suitable environment for innovation (Corso and etc, 2001; Lester, 2001; Sherman etc, 2005), increasing employee performance by improving core competencies (Sabherwal and Sabherwal, 2005), providing competitive advantage (Roth, 2003) and sustainable organizational performance (Bogner and Bansal, 2007). 237 �International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo In this context, the aim of this research is to examine the level of organizational knowledge management skill and practices in banking sector and also whether there is a difference between public and private banks in terms of knowledge management skills. The reason for selecting banking sector as sample is because customer satisfaction, creativity and innovation are so important and the sector is so sensitive to technological development. Therefore knowledge management practices are being used intensively in this sector. The scale used for data collection is “Knowledge Management Assessment Tool” which was developed by American Productivity and Quality Center (APQC) and Arthur Andersen in 1995. It is aimed to analyze the dimensions of knowledge management which are leadership, technology, process, and culture. There are a few studies in this field in literature. So based on the framework and the insights generated by the investigation, the study will lead scholars to new research areas and contribute to business world. Keywords: Knowledge, Knowledge Management, Banking Sector, KMAT. 238 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1581 Title A name given to the resource An Analysis in Banking Sector with Knowledge Management Assessment Tool Author Author OZLEM UGURLU, Yasar UGURLU, Mustafa KIZILDAG, Duygu Abstract A summary of the resource. The main problem of today's enterprises is to sustain their development and growth, because of the changing environmental conditions and the global competitiveness. Therefore, the concept of knowledge, especially after 1990s’, has begun to be seen as one of the most valuable strategic resource of businesses. Additionally, the concept of knowledge management has been discussed frequently in management research and applications. Knowledge management is defined as the process of creating, storing, transferring, applying and saving organizational knowledge (Schultze and Stabell, 2004); discovering the sources of required information (SabherwalandSabherwal, 2005); the process of gathering, transferring and effective use of information (Davenport, 2001); developing informal knowledge flow among individuals; codifying knowledge in organizations and building systems for sharing (Birkinshaw, 2001). It has been suggested that knowledge management practices has provided many positive outcomes for businesses. In the literature, there is a number of empirical studies about knowledge management, revealing organizational learning, developing new product/service by creating a more suitable environment for innovation (Corso and etc, 2001; Lester, 2001; Sherman etc, 2005), increasing employee performance by improving core competencies (Sabherwal and Sabherwal, 2005), providing competitive advantage (Roth, 2003) and sustainable organizational performance (Bogner and Bansal, 2007). In this context, the aim of this research is to examine the level of organizational knowledge management skill and practices in banking sector and also whether there is a difference between public and private banks in terms of knowledge management skills. The reason for selecting banking sector as sample is because customer satisfaction, creativity and innovation are so important and the sector is so sensitive to technological development. Therefore knowledge management practices are being used intensively in this sector. The scale used for data collection is “Knowledge Management Assessment Tool” which was developed by American Productivity and Quality Center (APQC) and Arthur Andersen in 1995. It is aimed to analyze the dimensions of knowledge management which are leadership, technology, process, and culture. There are a few studies in this field in literature. So based on the framework and the insights generated by the investigation, the study will lead scholars to new research areas and contribute to business world. Keywords: Knowledge, Knowledge Management, Banking Sector, KMAT. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 https://omeka.ibu.edu.ba/files/original/d2c20a8709a8ad8677d2688235c3586f.pdf f200a11764c035b4b20db9910012e639 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo An Analysis of Environmental Costs for a Midlle Sized Printing and Packing Company Nurcan KARACA Fatih University, Buyukcekmece, Istanbul, Turkey nurcankaraca82@gmail.com Ali COġKUN Fatih University, Buyukcekmece, Istanbul, Turkey alicoskun@fatih.edu.tr Abstract: In the past three decades, awareness of the companies towards the environmental issues increased because of new regulations and increased public awareness. In order to satisfy the public demand and accomplish the legal obligations companies initiated using environmental friendly technologies and made changes in their manufacturing processes and material usage. Implementation of environmental friendly manufacturing systems brings additional costs to the companies. In this study the classification of environmental costs in small and medium sized enterprises (SMEs) are discussed and previously suggested environmental costs classification system for SMEs were applied to a middle size printing and packing company. The share of environmental management cost of the company was calculated as 2.7% of annual expenses while the average annual cost of environmental investments were about at the level of 0.6%. In the main part of this study, we discussed how environmental costs are being done varies in a number of respects and applications for a selected type of work sector, how they can be grouped or classified, and what could be the magnitude of the environmental investment to fulfill new national regulations established. Key Words: Accounting, cost, environment, management, SME. Introduction However the Environmental Protection Agency (EPA) was established in 1969, environmental reporting in company level was not required till the end of 1980s. In 1990s environmental disclosures appear in company reports. The International Organization for Standardization (IOS) issued the first of the ISO 14000 family of standards in 1996. The ISO 14000 family addresses various aspects of environmental management. The very first two standards, ISO 14001:2004 and ISO 14004:2004 deal with environmental management systems. Major milestones in the development of external reporting on environmental performance appear as Figure 1 (Fleichman and Schuele 2006). In recent years with increased public awareness on environmental issues environmental accounting is became a popular research issue. Environmental accounting is mainly divided into two categories as environmental financial accounting (EFA) and environmental management accounting (EMA). EFA focuses on financial reporting and provides information to external decision makers and EMA provides environmental financial information for internals. This study focuses on environmental costs issues within environmental management accounting. Xiaomei (2004) defines EMA as ―the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization‖. Jasch (2003) defines EMA as ―a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and reduce costs of environmental protection‖. In order to satisfy the environmental requests of the public and to fulfill the legal responsibilities the companies initiated to use environmental friendly manufacturing systems, material and processes. Implementation of environmental friendly technologies brings additional costs to the companies. Companies should carefully understand, measure, and control the environmental cost. Environmental cost are classified is different ways in the literature. 642 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Figure 1. Major milestones in the development of external reporting on environmental performance Source: Fleichman and Schuele (2006:45). Coskun and Karaca (2008) classify the environmental costs for small and medium sized enterprises (SMEs) into three categories: environmental investment costs, environmental management and operating costs and environmental risk management costs. De Beer and Friend (2006) classify environmental costs as internal and external costs. Internal costs include conventional costs, potentially hidden costs, contingent costs, and image and relationship costs. External costs include environmental degradation costs, and human impact costs. Steen (2005) defined costs and revenues associated with environmental issues as process costs, sales, accidents and goodwill changes, and Taxes and fees on emissions and resource consumption. Process costs include costs of control equipment, environmental permit, environmental monitoring, certification cost, labeling costs and environmental management. Jasch (2003) classifies environmental costs in four categories: conventional waste disposal and emission treatment costs, prevention and environmental management costs, Material purchase value of non-product output, and production costs of non-product output. In addition Environmental revenues can be derived from sales of waste or grants of subsidies. Waste disposal and emission treatment costs includes depreciation for related equipment, maintenance and operating materials and services, related personnel costs, fees, taxes, charges, fines and penalties, insurance for environmental liabilities, and provisions for clean-up costs, remediation. Prevention and environmental management costs includes external services for environmental management, personnel for general environmental management activities, research and development, extra expenditure for cleaner technologies and scrap percentage of operational plants, and other environmental management costs. Material purchase value of non-product output includes costs associated with the raw materials, packaging, auxiliary materials, operating materials, energy and water Kumaran, et.al. (2001) developed a life cycle environmental cost analysis (LCECA) model is to include eco-costs into the total cost of the products. They classified eco-costs of the cost breakdown structure (CBS) in eight categories: eco-costs: cost of effluent/waste treatment (implementation, operation, and maintenance); cost of effluent/waste control (implementation, operation, and maintenance); cost of waste disposal (collection, transportation, and land fill or incineration); cost of environmental management systems - EMS (implementation, 643 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo operation, maintenance, and certification); costs of eco-taxes (country- or product specific eco-taxes, levy, etc.); costs of rehabilitation in case of environmental accidents (damages like health disorders, accidents, and production losses caused by the damages); cost savings of renewable energy utilization; and cost savings of recycling and reuse strategies. Kirlioglu and Can (1998), classify environmental costs into three categories as mitigation / avoidance costs, utilization costs, and impairment /damage costs. Method In order to determine the environmental costs for small and medium sized enterprises (SMEs) in the printing and packing sector, we used an environmental costs classification system previously suggested by Coskun and Karaca (2009). One can obtain detailed information about this classification system from the related studies (Karaca 2008; Coskun and Karaca 2009). Here, only some brief information about the method is summarized as follows. Environmental costs of SMEs are divided into three categories: "environmental investment costs", "environmental management and operating costs" and "environmental risk management costs". There are some subcategories within these three main categories as they are summarized in Table 1. The total number of these subcategories of environmental costs may vary depending on industry type. In this study all the classified environmental costs and their share in total annual costs were calculated for a selected company. Classification Environmental Investment Costs (EICs) Environmental Management and Operating Costs (EMOCs) Environmental Management (ERMCs) Risk Costs Environmental costs Environmental planning costs Environmental management system and organizational costs Wastewater treatment plant costs Waste gas control and filtration systems costs Solid waste storage (management) costs Hazardous and toxic waste storage (management) costs Waste monitoring and testing equipments and investments costs Administrational costs Environmental education costs Consultancy and cost of other services received Others Test and analysis costs Labor costs Consumables (chemicals) Legislation and management costs Administrational costs Consultancy and cost of other services received Waste disposal and treatment costs Wastewater treatment plant operational costs (electricity, water consumption, etc.) Taxes Others Punishment and indemnity costs Costs for complain investigations and compensations Air, water or soil treatment ( in the case of any fugitive or accidental contaminations) Bonding and guaranty costs Selling or production cutback costs Other unexpected losses and costs Other Source: Coskun and Karaca (2009). Table 1: Possible environmental costs for SMEs 644 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Case Study In this study a company in printing and packing sector was selected. This company is a typical one in the related sector and can certainly be classified into one of the most active and modern corporation operation in Turkey. They have large production capacity and they define themselves as an environmental friendly and responsible company. The rationality of selecting such a company for our study is their eagerness in environmental investments for upcoming environmental costs which had already appeared by new regulation period during the integration period of Turkey to European Union. In the following part the possible treats or new regulations in which they invested a certain amount of environmental budget are discussed. The company reported that they have one typical waste which has been generated during printing operations is wastewater. Thus, the costs and/or needs for wastewater treatment or discharge are the number one environment related hot topic for this sector. Water and Sewerage Directorate for Istanbul Greater Metropolitan City (ISKI) is the responsible authority who regulates and controls all the wastewater discharges and water demands of all bodies located within the boundaries of Istanbul Megacity. Based on the related ISKI regulation; if any company does not fit wastewater discharge limits two times in a sequential 6 months all activities of the company are stopped. This regulation is actually an important environmental risk for companies, so they have to invest money and make certain plans for sustainable production. In our case study, this regulation and related actions were the main legislative factor for environmental costs and efforts invested by the company. In addition to that, there are other environment related activities which not only result in costs but also benefits. Annual costs of the company which are taken from the company‘s accounting records are summarized in Table 2. In that table environmental costs of the company do not appear because under the uniform accounting system of Turkey there is not a proper section that classifies environmental costs and environmental investments of the company separately. In Table 2 values were recorded during the year 2005 and all the records were originally in Turkish Liras (TL). We converted all these TL based values in Euros (€) to present in European Union (EU) currency unit to have a better understanding. In converting these values to original format, one can use conversation factors available on the website of the Central Bank of the Republic of Turkish (http://www.tcmb.gov.tr/kurlar/200505). Total (€) 218,057 85,771 34,286 1,143 4,571 548,571 57,143 6,143 85,714 11,429 14,714 34,286 1,101,829 Costs Direct materials Indirect materials Electricity Water Fuel Labor costs Maintenance and Repair Copyright and patent Marketing and sales Packing Depreciation General overhead Total Table 2: Annual costs for a printing and packing company during 2005 in Turkey. As it stated before, the most important environmental costs for the company is related to wastewater discharge or treatment. ISKI regulation40, namely ―Wastewater discharge directive‖, defines some responsibilities for the companies which result in environmental costs, are summarized as follows.  Wastewater discharge into sewage system is directly under the permission of ISKI, and companies should obtain a ―discharge quality control permit‖ (item 11)  Bodies having a wastewater source should install a septic tank, preliminary treatment plant or treatment plant to responsible of its operation (item 11.3) 4040 This regulation is available online on the web site of ISKI in Turkish (http://www.iski.gov.tr/Web/UserFiles/File/mevzuat/pdf/Y_Atiksularin_Kanalizasyona_Desarji.pdf). 645 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo   They should have an engineer as ―Technical Manager‖ which is responsible in wastewater treatment (item 13.2) Industries are classified in two main groups based on their wastewater capacities; i) ones having less than 0.5 m3/day and ii) having more than the 0.5 m3/day flow rate. First group of companies can buy a service for their wastewater from collective treatment plants. However second group of companies should have their own treatment plants (items 16.3 and 16.4) Based on the above mentioned regulations, the company decided to install a wastewater treatment plant (a packed batch wastewater treatment plant with the capacity of 6~8 m3/day) at the begging of 2006. It was a typical treatment plant used in this sector and it works based on the chemical coagulation and flocculation followed by a sedimentation tank. Details of this treatment plant and design parameters can be obtained from Karaca‘s work (2008). In the following part, cost analysis of the wastewater related investment is discussed. Firstly, EICs are given in details. Initialization costs (cf. Table 1) of a packed wastewater treatment plant can vary from thousands Euros to hundreds of thousand, this is up to size and capacity. This company bought one small sized treatment plant about 52,000 € including setup and startup costs. Secondly, EMOCs (cf. Table 1) are calculated. Annual EMOCs are generally expected to be higher than EICs (Coskun and Karaca, 2009). In this case study, this rule was not broken and it was calculated about 56,000 €. All the details and subcategory costs are summarized in Table 3. In addition to above mentioned costs, company was reengineered and started to collect or recover used materials (waste paper) for trading. This is a typical environment friendly application and recorded as an environmental benefit. Total income of this action was estimated about 5,700 € per year. Than practically EMOCs were decreased about 10%. Finally, ERMCs were estimated based on the regulatory fines and penalties which is based on the ISKI directive. It suggests a certain amount of Contribution Payment Charge (KÖP) if the discharge limits are exceeded. ERMCs are expected to be 10% of EMOCs. No environmental damage or environmental health risks were considered in this estimation. As a result share of environmental costs of the company was calculated as 2.7% of all expenses while the yearly environmental investments were about at the level of 0.6%. Environmental Costs Consumables Monthly Basic chemicals Granule active carbon used in sedimentation Granule active carbon used in filtration unit Electricity Waste disposal Training costs Labor costs 1,429 1,429 571 143 Combustion (this price is paid for the incineration of hazardous wastes Transportation Technical Manager (Engineer) Operator 354 429 Total Annual Total (€) 17,143 17,143 6,857 1,714 3,400 143 571 4,251 5,143 56,366 Table 3: Environmental Management and Operational Costs of a Printing and Packing Company. References Coskun A. and Karaca N. 2009. A Suggestion to the Classification of Environmental Costs in SMEs: An Application in Metal Processing Sector. Ekoloji 18 (69), 59-65 (in Turkish). De Beer P. and Friend F. 2006. Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics 58, 548-560. Fleichman R.K. and Schuele K. 2006. Green Accounting: A Primer. Journal of Accounting Education 24, 35-66. Jasch C. 2003. The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production 11. 667–676. 646 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Karaca N. 2008. Küçük ve Orta Boy ĠĢletmelerde Çevresel Maliyetler (Environmental Costs in SMEs), Master Thesis submitted to Fatih University, Department of Management, May 2008, Istanbul, Turkey (in Turkish). Kirlioglu H. and Can A.V. 1998. Cevre Muhasebesi. Degisim Yayinlari, Adapazari, Turkey (in Turkish). Kumaran D.S. Ong S. K. Tan R.B.H. and Nee A.Y.C. 2001Environmental life cycle cost analysis of products. Environmental Management and Health 12 (3). 260-276. Steen B. 2005. Environmental costs and benefits in life cycle costing. Management of Environmental Quality: An International Journal 16 (2). 107-118. Xiaomei L. 2004. Theory and Practice of Environmental Management Accounting. International Journal of Technology Management and Sustainable Development 1, 47-57. 647 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 250 Title A name given to the resource An Analysis of Environmental Costs for a Midlle Sized Printing and Packing Company Author Author KARACA, Nurcan COSKUN, Ali Abstract A summary of the resource. In the past three decades, awareness of the companies towards the environmental issues increased because of new regulations and increased public awareness. In order to satisfy the public demand and accomplish the legal obligations companies initiated using environmental friendly technologies and made changes in their manufacturing processes and material usage. Implementation of environmental friendly manufacturing systems brings additional costs to the companies. In this study the classification of environmental costs in small and medium sized enterprises (SMEs) are discussed and previously suggested environmental costs classification system for SMEs were applied to a middle size printing and packing company. The share of environmental management cost of the company was calculated as 2.7% of annual expenses while the average annual cost of environmental investments were about at the level of 0.6%. In the main part of this study, we discussed how environmental costs are being done varies in a number of respects and applications for a selected type of work sector, how they can be grouped or classified, and what could be the magnitude of the environmental investment to fulfill new national regulations established. Date A point or period of time associated with an event in the lifecycle of the resource 2010-06 Keywords Keywords. Conference or Workshop Item PeerReviewed HB Economic Theory https://omeka.ibu.edu.ba/files/original/146622a9c60fbbe7b1b1fcc0de419d4f.pdf f200a11764c035b4b20db9910012e639 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo An Analysis of Environmental Costs for a Midlle Sized Printing and Packing Company Nurcan KARACA Fatih University, Buyukcekmece, Istanbul, Turkey nurcankaraca82@gmail.com Ali COġKUN Fatih University, Buyukcekmece, Istanbul, Turkey alicoskun@fatih.edu.tr Abstract: In the past three decades, awareness of the companies towards the environmental issues increased because of new regulations and increased public awareness. In order to satisfy the public demand and accomplish the legal obligations companies initiated using environmental friendly technologies and made changes in their manufacturing processes and material usage. Implementation of environmental friendly manufacturing systems brings additional costs to the companies. In this study the classification of environmental costs in small and medium sized enterprises (SMEs) are discussed and previously suggested environmental costs classification system for SMEs were applied to a middle size printing and packing company. The share of environmental management cost of the company was calculated as 2.7% of annual expenses while the average annual cost of environmental investments were about at the level of 0.6%. In the main part of this study, we discussed how environmental costs are being done varies in a number of respects and applications for a selected type of work sector, how they can be grouped or classified, and what could be the magnitude of the environmental investment to fulfill new national regulations established. Key Words: Accounting, cost, environment, management, SME. Introduction However the Environmental Protection Agency (EPA) was established in 1969, environmental reporting in company level was not required till the end of 1980s. In 1990s environmental disclosures appear in company reports. The International Organization for Standardization (IOS) issued the first of the ISO 14000 family of standards in 1996. The ISO 14000 family addresses various aspects of environmental management. The very first two standards, ISO 14001:2004 and ISO 14004:2004 deal with environmental management systems. Major milestones in the development of external reporting on environmental performance appear as Figure 1 (Fleichman and Schuele 2006). In recent years with increased public awareness on environmental issues environmental accounting is became a popular research issue. Environmental accounting is mainly divided into two categories as environmental financial accounting (EFA) and environmental management accounting (EMA). EFA focuses on financial reporting and provides information to external decision makers and EMA provides environmental financial information for internals. This study focuses on environmental costs issues within environmental management accounting. Xiaomei (2004) defines EMA as ―the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization‖. Jasch (2003) defines EMA as ―a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and reduce costs of environmental protection‖. In order to satisfy the environmental requests of the public and to fulfill the legal responsibilities the companies initiated to use environmental friendly manufacturing systems, material and processes. Implementation of environmental friendly technologies brings additional costs to the companies. Companies should carefully understand, measure, and control the environmental cost. Environmental cost are classified is different ways in the literature. 642 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Figure 1. Major milestones in the development of external reporting on environmental performance Source: Fleichman and Schuele (2006:45). Coskun and Karaca (2008) classify the environmental costs for small and medium sized enterprises (SMEs) into three categories: environmental investment costs, environmental management and operating costs and environmental risk management costs. De Beer and Friend (2006) classify environmental costs as internal and external costs. Internal costs include conventional costs, potentially hidden costs, contingent costs, and image and relationship costs. External costs include environmental degradation costs, and human impact costs. Steen (2005) defined costs and revenues associated with environmental issues as process costs, sales, accidents and goodwill changes, and Taxes and fees on emissions and resource consumption. Process costs include costs of control equipment, environmental permit, environmental monitoring, certification cost, labeling costs and environmental management. Jasch (2003) classifies environmental costs in four categories: conventional waste disposal and emission treatment costs, prevention and environmental management costs, Material purchase value of non-product output, and production costs of non-product output. In addition Environmental revenues can be derived from sales of waste or grants of subsidies. Waste disposal and emission treatment costs includes depreciation for related equipment, maintenance and operating materials and services, related personnel costs, fees, taxes, charges, fines and penalties, insurance for environmental liabilities, and provisions for clean-up costs, remediation. Prevention and environmental management costs includes external services for environmental management, personnel for general environmental management activities, research and development, extra expenditure for cleaner technologies and scrap percentage of operational plants, and other environmental management costs. Material purchase value of non-product output includes costs associated with the raw materials, packaging, auxiliary materials, operating materials, energy and water Kumaran, et.al. (2001) developed a life cycle environmental cost analysis (LCECA) model is to include eco-costs into the total cost of the products. They classified eco-costs of the cost breakdown structure (CBS) in eight categories: eco-costs: cost of effluent/waste treatment (implementation, operation, and maintenance); cost of effluent/waste control (implementation, operation, and maintenance); cost of waste disposal (collection, transportation, and land fill or incineration); cost of environmental management systems - EMS (implementation, 643 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo operation, maintenance, and certification); costs of eco-taxes (country- or product specific eco-taxes, levy, etc.); costs of rehabilitation in case of environmental accidents (damages like health disorders, accidents, and production losses caused by the damages); cost savings of renewable energy utilization; and cost savings of recycling and reuse strategies. Kirlioglu and Can (1998), classify environmental costs into three categories as mitigation / avoidance costs, utilization costs, and impairment /damage costs. Method In order to determine the environmental costs for small and medium sized enterprises (SMEs) in the printing and packing sector, we used an environmental costs classification system previously suggested by Coskun and Karaca (2009). One can obtain detailed information about this classification system from the related studies (Karaca 2008; Coskun and Karaca 2009). Here, only some brief information about the method is summarized as follows. Environmental costs of SMEs are divided into three categories: "environmental investment costs", "environmental management and operating costs" and "environmental risk management costs". There are some subcategories within these three main categories as they are summarized in Table 1. The total number of these subcategories of environmental costs may vary depending on industry type. In this study all the classified environmental costs and their share in total annual costs were calculated for a selected company. Classification Environmental Investment Costs (EICs) Environmental Management and Operating Costs (EMOCs) Environmental Management (ERMCs) Risk Costs Environmental costs Environmental planning costs Environmental management system and organizational costs Wastewater treatment plant costs Waste gas control and filtration systems costs Solid waste storage (management) costs Hazardous and toxic waste storage (management) costs Waste monitoring and testing equipments and investments costs Administrational costs Environmental education costs Consultancy and cost of other services received Others Test and analysis costs Labor costs Consumables (chemicals) Legislation and management costs Administrational costs Consultancy and cost of other services received Waste disposal and treatment costs Wastewater treatment plant operational costs (electricity, water consumption, etc.) Taxes Others Punishment and indemnity costs Costs for complain investigations and compensations Air, water or soil treatment ( in the case of any fugitive or accidental contaminations) Bonding and guaranty costs Selling or production cutback costs Other unexpected losses and costs Other Source: Coskun and Karaca (2009). Table 1: Possible environmental costs for SMEs 644 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Case Study In this study a company in printing and packing sector was selected. This company is a typical one in the related sector and can certainly be classified into one of the most active and modern corporation operation in Turkey. They have large production capacity and they define themselves as an environmental friendly and responsible company. The rationality of selecting such a company for our study is their eagerness in environmental investments for upcoming environmental costs which had already appeared by new regulation period during the integration period of Turkey to European Union. In the following part the possible treats or new regulations in which they invested a certain amount of environmental budget are discussed. The company reported that they have one typical waste which has been generated during printing operations is wastewater. Thus, the costs and/or needs for wastewater treatment or discharge are the number one environment related hot topic for this sector. Water and Sewerage Directorate for Istanbul Greater Metropolitan City (ISKI) is the responsible authority who regulates and controls all the wastewater discharges and water demands of all bodies located within the boundaries of Istanbul Megacity. Based on the related ISKI regulation; if any company does not fit wastewater discharge limits two times in a sequential 6 months all activities of the company are stopped. This regulation is actually an important environmental risk for companies, so they have to invest money and make certain plans for sustainable production. In our case study, this regulation and related actions were the main legislative factor for environmental costs and efforts invested by the company. In addition to that, there are other environment related activities which not only result in costs but also benefits. Annual costs of the company which are taken from the company‘s accounting records are summarized in Table 2. In that table environmental costs of the company do not appear because under the uniform accounting system of Turkey there is not a proper section that classifies environmental costs and environmental investments of the company separately. In Table 2 values were recorded during the year 2005 and all the records were originally in Turkish Liras (TL). We converted all these TL based values in Euros (€) to present in European Union (EU) currency unit to have a better understanding. In converting these values to original format, one can use conversation factors available on the website of the Central Bank of the Republic of Turkish (http://www.tcmb.gov.tr/kurlar/200505). Total (€) 218,057 85,771 34,286 1,143 4,571 548,571 57,143 6,143 85,714 11,429 14,714 34,286 1,101,829 Costs Direct materials Indirect materials Electricity Water Fuel Labor costs Maintenance and Repair Copyright and patent Marketing and sales Packing Depreciation General overhead Total Table 2: Annual costs for a printing and packing company during 2005 in Turkey. As it stated before, the most important environmental costs for the company is related to wastewater discharge or treatment. ISKI regulation40, namely ―Wastewater discharge directive‖, defines some responsibilities for the companies which result in environmental costs, are summarized as follows.  Wastewater discharge into sewage system is directly under the permission of ISKI, and companies should obtain a ―discharge quality control permit‖ (item 11)  Bodies having a wastewater source should install a septic tank, preliminary treatment plant or treatment plant to responsible of its operation (item 11.3) 4040 This regulation is available online on the web site of ISKI in Turkish (http://www.iski.gov.tr/Web/UserFiles/File/mevzuat/pdf/Y_Atiksularin_Kanalizasyona_Desarji.pdf). 645 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo   They should have an engineer as ―Technical Manager‖ which is responsible in wastewater treatment (item 13.2) Industries are classified in two main groups based on their wastewater capacities; i) ones having less than 0.5 m3/day and ii) having more than the 0.5 m3/day flow rate. First group of companies can buy a service for their wastewater from collective treatment plants. However second group of companies should have their own treatment plants (items 16.3 and 16.4) Based on the above mentioned regulations, the company decided to install a wastewater treatment plant (a packed batch wastewater treatment plant with the capacity of 6~8 m3/day) at the begging of 2006. It was a typical treatment plant used in this sector and it works based on the chemical coagulation and flocculation followed by a sedimentation tank. Details of this treatment plant and design parameters can be obtained from Karaca‘s work (2008). In the following part, cost analysis of the wastewater related investment is discussed. Firstly, EICs are given in details. Initialization costs (cf. Table 1) of a packed wastewater treatment plant can vary from thousands Euros to hundreds of thousand, this is up to size and capacity. This company bought one small sized treatment plant about 52,000 € including setup and startup costs. Secondly, EMOCs (cf. Table 1) are calculated. Annual EMOCs are generally expected to be higher than EICs (Coskun and Karaca, 2009). In this case study, this rule was not broken and it was calculated about 56,000 €. All the details and subcategory costs are summarized in Table 3. In addition to above mentioned costs, company was reengineered and started to collect or recover used materials (waste paper) for trading. This is a typical environment friendly application and recorded as an environmental benefit. Total income of this action was estimated about 5,700 € per year. Than practically EMOCs were decreased about 10%. Finally, ERMCs were estimated based on the regulatory fines and penalties which is based on the ISKI directive. It suggests a certain amount of Contribution Payment Charge (KÖP) if the discharge limits are exceeded. ERMCs are expected to be 10% of EMOCs. No environmental damage or environmental health risks were considered in this estimation. As a result share of environmental costs of the company was calculated as 2.7% of all expenses while the yearly environmental investments were about at the level of 0.6%. Environmental Costs Consumables Monthly Basic chemicals Granule active carbon used in sedimentation Granule active carbon used in filtration unit Electricity Waste disposal Training costs Labor costs 1,429 1,429 571 143 Combustion (this price is paid for the incineration of hazardous wastes Transportation Technical Manager (Engineer) Operator 354 429 Total Annual Total (€) 17,143 17,143 6,857 1,714 3,400 143 571 4,251 5,143 56,366 Table 3: Environmental Management and Operational Costs of a Printing and Packing Company. References Coskun A. and Karaca N. 2009. A Suggestion to the Classification of Environmental Costs in SMEs: An Application in Metal Processing Sector. Ekoloji 18 (69), 59-65 (in Turkish). De Beer P. and Friend F. 2006. Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics 58, 548-560. Fleichman R.K. and Schuele K. 2006. Green Accounting: A Primer. Journal of Accounting Education 24, 35-66. Jasch C. 2003. The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production 11. 667–676. 646 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Karaca N. 2008. Küçük ve Orta Boy ĠĢletmelerde Çevresel Maliyetler (Environmental Costs in SMEs), Master Thesis submitted to Fatih University, Department of Management, May 2008, Istanbul, Turkey (in Turkish). Kirlioglu H. and Can A.V. 1998. Cevre Muhasebesi. Degisim Yayinlari, Adapazari, Turkey (in Turkish). Kumaran D.S. Ong S. K. Tan R.B.H. and Nee A.Y.C. 2001Environmental life cycle cost analysis of products. Environmental Management and Health 12 (3). 260-276. Steen B. 2005. Environmental costs and benefits in life cycle costing. Management of Environmental Quality: An International Journal 16 (2). 107-118. Xiaomei L. 2004. Theory and Practice of Environmental Management Accounting. International Journal of Technology Management and Sustainable Development 1, 47-57. 647 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 303 Title A name given to the resource An Analysis of Environmental Costs for a Midlle Sized Printing and Packing Company Author Author KARACA, Nurcan COŞKUN, Ali Abstract A summary of the resource. In the past three decades, awareness of the companies towards the environmental issues increased because of new regulations and increased public awareness. In order to satisfy the public demand and accomplish the legal obligations companies initiated using environmental friendly technologies and made changes in their manufacturing processes and material usage. Implementation of environmental friendly manufacturing systems brings additional costs to the companies. In this study the classification of environmental costs in small and medium sized enterprises (SMEs) are discussed and previously suggested environmental costs classification system for SMEs were applied to a middle size printing and packing company. The share of environmental management cost of the company was calculated as 2.7% of annual expenses while the average annual cost of environmental investments were about at the level of 0.6%. In the main part of this study, we discussed how environmental costs are being done varies in a number of respects and applications for a selected type of work sector, how they can be grouped or classified, and what could be the magnitude of the environmental investment to fulfill new national regulations established. Date A point or period of time associated with an event in the lifecycle of the resource 2010-06 Keywords Keywords. Conference or Workshop Item PeerReviewed HB Economic Theory https://omeka.ibu.edu.ba/files/original/a2aa2831ea180fddfd77dd6345da764a.pdf e801655526780353283f7d14a57d18ef PDF Text Text Journal of Education and Humanities Volume 1 (2), pp. 89-98, Winter 2018 Short report ISSN 2566-4638 © International Burch University http://dx.doi.org/10.14706/jeh2018125 An Analysis of Gender Differences in the use of Swear Words on Facebook Melika Muhanović Nejla Babić Esma Latić, MA International Burch University Sarajevo, Bosnia and Herzegovina melika.muhanovic@stu.ibu.edu.ba nejla.babic@stu.ibu.edu.ba esma.latic@ibu.edu.ba Abstract: The question of gender differences in language use has been repeatedly explored and claims about these distinctions that were once considered invariable have been questioned and refuted. One of the less explored areas within this issue, however, is the phenomenon of swearing. This paper aimed to explore how and why men and women swear on one of the most popular social media sites, Facebook, and how the context in which such utterances are produced modulates their frequency and form. The study found that both men and women are more likely to swear when commenting on the content produced by the same gender and also when surrounded by other males and females, respectively. Furthermore, the research confirmed some previous studies in which men were found to swear more out of aggressiveness, while women do so to exaggerate their words. Keywords: gender, differences, taboo language, swear words, social media Article History Submitted: 15 January 2019 Accepted: 3 February 2019 �Journal of Education and Humanities Volume 1, Issue 2, Winter 2018 1. INTRODUCTION Research into language use in social media websites has shown it to reinforce and reproduce the gender dichotomy and gender roles of the offline world (Miller et al., 2016). In other words, the gender, here understood as a sociocultural category constructed through social upbringing and nurturing (Beauvoir, 1949; Haslanger, 1995; Millett, 1971) that one projects in the real world is likely to mirror the one projected on social media. Furthermore, taking into consideration that individuals form their identities, and thus different parts of it, including gender, by continually exploring and embodying different selves (Waterman, 1999), it is natural for individuals to find social media a suitable place for such an endeavour (Manago, Graham, Greenfield, & Salimkhan, 2008). This paper focuses on the use of taboo language as one of the features through which this formation of gender identity is realized. More specifically, it explores whether and how men and women differ in their use of taboo language on one of the most popular social media sites, Facebook, and what kind of image they desire to portray about themselves while using the language. Moreover, it attempts to clarify the question of whether certain patterns of behaviour or use of this kind of language might be gendered, i.e. attributed to one of the genders. Furthermore, the study looks at how the environment allows and encourages different types of behaviour as well as how some specific web pages reinforce the expressive language. 2. LITERATURE REVIEW Taboo language has been broadly defined as the category of expressions socially prohibited or evaded due to their, more or less severe, psychological harm that may affect the society’s members (Jay, 2009; Wardhaugh, 2010). The vagueness of this phenomenon makes its categorization quite difficult, but Jay (2009) suggests they can be classified into “sexual references; those that are considered blasphemous; scatological references and disgusting objects; animal names; ethnic-racial-gender slurs; insulting references to perceived psychological, physical, or social deviations; ancestral allusions; substandard vulgar terms; and offensive slang” (p. 154). Gauthier (2012) suggests that profanity is “bad language” that provokes many tensions and debates, similarly to slang, jargon, misuse, new forms etc. (p. 8). He further notes that bad language refers to linguistic performances deemed unacceptable by a majority due to their lack of conformity to the traditional linguistic rules of the culture in which they are uttered (Gauthier, 2012). Furthermore, Fägersten (2012) proposes that swearing refers to the use of words which have the potential to be offensive, inappropriate, objectionable, or unacceptable in any given social context. She adds that not every use of a swear word is an instance of swearing, nor has the definition of swearing 90 �An Analysis of Gender Differences in the use of Swear Words on Facebook Melika Muhanović, Nejla Babić & Esma Latić traditionally been restricted to the use of a particular subset of words, which implies that what is considered a swear word is quite subjective (Fägersten, 2012). Being stereotypically portrayed as “leaders, as dominant, aggressive, independent, objective, and competitive”, and juxtaposed with women, being “emotional, subjective, tactful, aware of the feelings of others, and as having their feelings easily hurt” (Aries, 1996, p. 164), it comes as no surprise that males, as is the case with many other linguistic forms demonstrating assertiveness, have often been associated with the use of swearing (Coates, 2013; Latić & BrdarevićČeljo, 2018). Although the accounts of real language use have shown that taboo language usage is found to be prevalent both among men (Coates, 2003; Gomm, 1981; Mehl & Pennebaker, 2003) and women (De Klerk, 1992; Eckert & McConnell-Ginet, 2003; Uhlman, 2015), the inclination to use strong swear words has been found among males mostly (Bailey & Timm, 1976; McEnery, 2005; Mehl & Pennebaker, 2003). One of the explanations for this phenomenon states that, in our ancestral communities, women probably adopted the so-called “tend-andbefriend” reaction, i.e. a less aggressive response to stress and danger (Lee & Harley, 2012; Taylor et al., 2006), since the costs of aggressive behaviour, involving the actions of fighting or fleeing, was often higher than its benefits, as the mother’s presence was more essential to the progeny’s survival than the father’s (Campbell, 1999). Consequently, as some studies of brain biology have shown (Gur et al., 2000; Jordan et al., 2002), these differences in the roles of men and women affected our brain development, causing the female brain to have a larger orbital frontal cortex that regulate amygdala-generated anger. The linguistic consequence of this phenomenon is thus reflected in the overall inclination of males to use taboo language more than females (Guvendir, 2015). In the context of social networking, commenting on threads online, as a form of social interaction, is a type of identity and hence gender performance (Marwick & Boyd, 2011; Thelwall, 2008). Studies on gender differences in online behaviour have shown that individuals tend to emphasize different aspects of their identity through varied linguistic behaviour (Nguyen et al., 2014), including the use of stereotypically feminine (e.g. a heart emoticon written as <3) or masculine (e.g. taboo words) language. Moreover, a variety of studies have researched online spaces including blogs (Mukherjee & Liu, 2010; Schler et al., 2006), Twitter (Bamman et al., 2014; Bergsma and Van Durme, 2013), YouTube (Filippova, 2012) and social network chats (Peersman et al., 2011) in search for differences in linguistic behaviour of men and women, and found that the former tend to use more links, numbers, technology words, etc., while the latter generally use more first person pronouns, emoticon, words expressing emotions, etc. (Bamman et al., 2014; Nguyen et al., 2013). In online spaces, although men have been found to swear more on sites such as MySpace (Thelwall, 2008), the difference that has been gaining more attention is the context as well as types of swearing (Murray, 2012), since, as Hall (2003) suggests, linguistic studies on gender should aim to “document the diverse range of women’s and men’s 91 �Journal of Education and Humanities Volume 1, Issue 2, Winter 2018 linguistic repertoires as developed within particular contexts” (p. 375). Furthermore, these virtual spaces, just as any other space for social interactions in which people read contextual cues in order to understand what constitutes appropriate behaviour (Boyd & Heer, 2006), set and encourage certain social norms. This paper, therefore, aims to explore whether males and females on two different Facebook pages differ in their frequency as well as type of swearing, taking into account different contextual cues that might have encouraged such behavior. 3. METHODOLOGY The corpus of language data for this study was Facebook – a social website with over one billion daily active users. As a source of linguistic data, it does not only provide researchers with authentic language but also allows for inferences based on the users’ publicly available information such as age, education, gender, etc. In addition to that, the website contains interactive groups, i.e. Facebook pages, gathering users with common interests, which enables researchers to collect data from highly specific communities and thus infer more contextualized and reliable conclusions. In order to analyse data from demographically, socially, and psychologically varied language users, the data in this study was collected from five different public Facebook pages, all of which are considered popular, with millions of followers and hundreds of comments on every post: YouTube, 9gag, and the official pages of Nicky Minaj, Eminem, and Miley Cyrus. The pages receive comments that are mostly in English and this paper analysed only what is considered taboo in the English language. The total number of language users whose data was analysed is 50. The manner in which the data was gather is by searching through the comments of the most recent posts on these five pages and selecting only those containing taboo language. Further, the comments were categorized based on the users’ gender and the page the comments were found on. In addition to that, the swear words were categorized according to their purpose into those used humorously, for exaggeration, assertively/aggressively, and for disrespecting/insulting. 4. RESULTS AND DISCUSSION As is shown in Table 1, with 29 comments containing taboo words, males produced swear words more frequently than females (n=21), outnumbering them in three out of five pages. More specifically, on 9gag’s and YouTube’s Facebook pages, respectively six and nine out of ten comments observed were written by a male. When it comes to Nicki Minaj’s as well as Miley Cyrus’ official Facebook pages, more comments containing taboo language were written by 92 �An Analysis of Gender Differences in the use of Swear Words on Facebook Melika Muhanović, Nejla Babić & Esma Latić females. Finally posts on Eminem’s page had seven swearing comments written by males and only three written by females. Table 1: Frequency of Comments Containing Swear Words 9gag YouTube Nicki Minaj Miley Cyrus Eminem Total Male 6 9 4 3 7 29 Female 4 1 6 7 3 21 Interpreting these distinctions, certain patterns may be discriminated. First of all, the pages with more swear words used by females were the ones of female celebrities – Nicki Minaj and Miley Cyrus. Although they contain roughly equal number of female and male users’ comments, it seems that females here feel more encouraged to use swear words. Another important thing to note is that the swear words used by females on these posts were of the descriptive nature, i.e. they were mostly used to enhance their compliments or exaggerate their current feelings. On the other hand, men used swear words mostly to objectify or insult these female celebrities, and their usage of taboo words increased when commenting on pictures of a provocative nature. Furthermore, following the same pattern of using taboo language when commenting on the content produced by the same gender, more male fans (n=7) employed swear words on Eminem’s Facebook page. Based on these findings, it seems reasonable to infer that the use of taboo language is influenced and encouraged by the context. Both females and males used more swear words on pages of female and male celebrities, respectively, implying thus that males, as well as females, seem to generally feel bolder and more encouraged to use such words when writing comments about the same gender. In addition to that, taking into consideration that these pages usually attract either men or women, depending on the gender of the celebrity, it seems that both males and females find it safer to use taboo language in interaction with the same gender, while the opposite might lead to their losing of face. These findings are in line with Uhlman (2015), who found that 75% of participants believed to be more conscious of swearing when surrounded by the opposite gender as well as the study by Jay and Janschewitz (2008), where men were found to use swear words more often in company of other men. 93 �Journal of Education and Humanities Volume 1, Issue 2, Winter 2018 Table 2 - Frequency of comments containing swear words classified according to their purpose Gender Humorously Exaggeration Anger/Assertiveness Disrespect/Insult Male 5 7 10 5 Female 5 13 3 2 In terms of the purpose of their swearing, as the data in Table 2 shows, male and female users used swear words equally for the purpose of being humorous, while women used them more than men for the purpose of exaggeration. On the other hand, males were found to swear more when angry or when trying to be assertive, as well when they are being disrespectful or insulting someone. Therefore, it seems that the results obtained by this study support previous research that have found men to be more likely to swear out of anger and frustration (Bird & Harris, 1990; Jay, 1996; McEnery, 2005; Mehl & Pennebaker, 2003). 5. CONCLUSION The study found that both men and women use swear words when commenting on social media, but with slight variations influenced by different factors, including the context in which the utterances are produced, the type of interaction being either single or mixed-gender one, and the purpose of the act of swearing itself. More specifically, men were found to swear on the site where the male community is larger, while women were found to do so on the website of a female celebrity, arguably attracting more female users. Furthermore, both men and women were more likely to use swear words when commenting on the sites of same-gender celebrities. Finally, the results have shown that men utter swear words mostly to express aggressiveness and assertiveness, while women do so to exaggerate their comments. In general, what may be inferred from this study is that swearing, be it online or offline, is a highly complex linguistic phenomenon that cannot be simplified through a mere calculation of its frequency of appearance in one’s language without taking into account a variety of other factors that cause, influence, and shape their use by individuals across different demographical, social and psychological categories. 94 �An Analysis of Gender Differences in the use of Swear Words on Facebook Melika Muhanović, Nejla Babić & Esma Latić REFERENCES Aries, E. (1996). Men and Women in Interaction: Reconsidering the Differences. New York, NY, US: Oxford University Press. Bailey, L. A., & Timm, L. A. (1976). More on women's—and men's— expletives. Anthropological Linguistics, 18(9), 438-449. Bamman, D., Eisenstein, J., & Schnoebelen, T. 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Identity, the identity statuses, and identity status development: A contemporary statement. Developmental Review 19, 591–621. 98 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Journal of Education and Humanities Subject The topic of the resource Education and Humanities Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource An Analysis of Gender Differences in the use of Swear Words on Facebook Description An account of the resource Abstract: The question of gender differences in language use has been repeatedly explored and claims about these distinctions that were once considered invariable have been questioned and refuted. One of the less explored areas within this issue, however, is the phenomenon of swearing. This paper aimed to explore how and why men and women swear on one of the most popular social media sites, Facebook, and how the context in which such utterances are produced modulates their frequency and form. The study found that both men and women are more likely to swear when commenting on the content produced by the same gender and also when surrounded by other males and females, respectively. Furthermore, the research confirmed some previous studies in which men were found to swear more out of aggressiveness, while women do so to exaggerate their words. Creator An entity primarily responsible for making the resource Melika Muhanović Nejla Babić Esma Latić Source A related resource from which the described resource is derived Journal of Education and Humanities Volume 1 (2) Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource Winter 2018 Identifier An unambiguous reference to the resource within a given context ISSN 2566-4638 DOI 10.14706/JEH2018125 Type The nature or genre of the resource Keywords: gender, differences, taboo language, swear words, social media Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 926 Title A name given to the resource An Analysis of Relationship between Ambiguity Tolerance, Emotional Intelligence and Listening Comprehension Performance of Iranian EFL Learners Author Author Mina Ghofrani , Esfahani Azam , Shahsavan Neda Hosseini , Kazemizad Abstract A summary of the resource. The aim of this study is to examine the role of ambiguity tolerance and emotional intelligence in listening comprehension of second language learners. Sixty freshman students who are majoring in English teaching in Arak University are chosen. Oxford placement test (1994) was administered to homogenize students. Thereafter, Second Language Tolerance of Ambiguity Scale (SLTAS) (Ely 1995), Norton's Measurement of Ambiguity Tolerance (1975), and Bar-On Emotional Quotient Inventory (EQ-i; Bar-On, 1997) were administered to analyze the level of ambiguity tolerance and emotional intelligence of students, respectively. Moreover, the listening part of OPT was used to investigate the students’ listening comprehension. The results of the study reveal that there is a relation among ambiguity tolerance, emotional intelligence and listening comprehension. Date A point or period of time associated with an event in the lifecycle of the resource 2012-05 Keywords Keywords. Conference or Workshop Item PeerReviewed P Philology. Linguistics https://omeka.ibu.edu.ba/files/original/eb26050df4485231ad3af2291b951f17.docx 6c566852b02194d9de9035e9ed0fd7ef https://omeka.ibu.edu.ba/files/original/aec8f8d885288b03c0d319903f3d09c4.pdf 7cafa3f3de581faa5c02c916cde98594 PDF Text Text An Analysis of Students’, Teachers’ And Parents’ Views About Lack Of Success in Teaching English at Public High Schools in Turkey (Antalya Province Sample) Hamit KAPLAN & Selçuk UYGUN Akdeniz University/ Antalya, Turkey Key words: English Teaching, Reasons for Lack of Success, Students’ / Teachers’ / Parents’ Views ABSTRACT The aim of this study is to find out the reasons for the lack of success in English subject at public high schools by taking students’, teachers’ and parents’ views into consideration and put forward solutions and implications for the problems on the subject. The population of the research is teachers of English, students and parents in public high schools throughout Turkey in 2011-2012 educational year. The sample of the study is comprised of 402 students studying at fifteen public high schools which are located in five central counties (Aksu, Döşemealtı, Kepez, Konyaaltı and Muratpaşa) in Antalya province, 58 parents and 50 teachers of English who are currently working at the aforementioned fifteen public high schools. Random sampling method is utilized in the process of comprising student, teacher and parent samples. As data collection tool, Students’ / Teachers’ / Parents’ Views on the Problems Encountered at Public High Schools in Teaching English Questionnaire developed by the researcher was used. As for the results of the study, crowded classrooms in English lessons affect teaching negatively; forming homogeneous level classrooms in English lessons would affect learning positively; student books and workbooks should be prepared taking into consideration student concerns and levels; weekly English lesson schedule is insufficient; weekly English lessons should be increased and English should be presented to students as an elective subject together with the compulsory English lesson; providing contemporary audio-visual tools which can contribute to teaching process in classrooms and using these tools affect learning positively; subject contents, books and programmes appropriate for revised class levels studying English and revised weekly schedule for English lessons should be prepared are reached. � https://omeka.ibu.edu.ba/files/original/c376d2d690792aba2cfe8b633a13298f.docx 6c566852b02194d9de9035e9ed0fd7ef https://omeka.ibu.edu.ba/files/original/0d863af841ae1fb5604e9a4b1a0d9e70.pdf 7cafa3f3de581faa5c02c916cde98594 PDF Text Text An Analysis of Students’, Teachers’ And Parents’ Views About Lack Of Success in Teaching English at Public High Schools in Turkey (Antalya Province Sample) Hamit KAPLAN & Selçuk UYGUN Akdeniz University/ Antalya, Turkey Key words: English Teaching, Reasons for Lack of Success, Students’ / Teachers’ / Parents’ Views ABSTRACT The aim of this study is to find out the reasons for the lack of success in English subject at public high schools by taking students’, teachers’ and parents’ views into consideration and put forward solutions and implications for the problems on the subject. The population of the research is teachers of English, students and parents in public high schools throughout Turkey in 2011-2012 educational year. The sample of the study is comprised of 402 students studying at fifteen public high schools which are located in five central counties (Aksu, Döşemealtı, Kepez, Konyaaltı and Muratpaşa) in Antalya province, 58 parents and 50 teachers of English who are currently working at the aforementioned fifteen public high schools. Random sampling method is utilized in the process of comprising student, teacher and parent samples. As data collection tool, Students’ / Teachers’ / Parents’ Views on the Problems Encountered at Public High Schools in Teaching English Questionnaire developed by the researcher was used. As for the results of the study, crowded classrooms in English lessons affect teaching negatively; forming homogeneous level classrooms in English lessons would affect learning positively; student books and workbooks should be prepared taking into consideration student concerns and levels; weekly English lesson schedule is insufficient; weekly English lessons should be increased and English should be presented to students as an elective subject together with the compulsory English lesson; providing contemporary audio-visual tools which can contribute to teaching process in classrooms and using these tools affect learning positively; subject contents, books and programmes appropriate for revised class levels studying English and revised weekly schedule for English lessons should be prepared are reached. � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1780 Title A name given to the resource An Analysis of Students’, Teachers’ And Parents’ Views About Lack Of Success in Teaching English at Public High Schools in Turkey (Antalya Province Sample) Author Author KAPLAN, Hamit UYGUN, Selçuk Abstract A summary of the resource. Key words: English Teaching, Reasons for Lack of Success, Students’ / Teachers’ / Parents’ Views ABSTRACT The aim of this study is to find out the reasons for the lack of success in English subject at public high schools by taking students’, teachers’ and parents’ views into consideration and put forward solutions and implications for the problems on the subject. The population of the research is teachers of English, students and parents in public high schools throughout Turkey in 2011-2012 educational year. The sample of the study is comprised of 402 students studying at fifteen public high schools which are located in five central counties (Aksu, Döşemealtı, Kepez, Konyaaltı and Muratpaşa) in Antalya province, 58 parents and 50 teachers of English who are currently working at the aforementioned fifteen public high schools. Random sampling method is utilized in the process of comprising student, teacher and parent samples. As data collection tool, Students’ / Teachers’ / Parents’ Views on the Problems Encountered at Public High Schools in Teaching English Questionnaire developed by the researcher was used. As for the results of the study, crowded classrooms in English lessons affect teaching negatively; forming homogeneous level classrooms in English lessons would affect learning positively; student books and workbooks should be prepared taking into consideration student concerns and levels; weekly English lesson schedule is insufficient; weekly English lessons should be increased and English should be presented to students as an elective subject together with the compulsory English lesson; providing contemporary audio-visual tools which can contribute to teaching process in classrooms and using these tools affect learning positively; subject contents, books and programmes appropriate for revised class levels studying English and revised weekly schedule for English lessons should be prepared are reached. Publisher An entity responsible for making the resource available IBU Publishing Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-03 Keywords Keywords. Article PeerReviewed Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 951 Title A name given to the resource An Analysis of the Azeri Translation of English Collocation of That-Complement Author Author Farrokh, Parisa Abstract A summary of the resource. This article deals with collocation in general and then concentrates on grammatical collocations based on Benson et alʹs category of grammatical collocations. The emphasis is on a study conducted to find out the Azeri translation of collocation of That-complement. The importance of collocation in the learning of a foreign language and the problems that English learners face with in using collocations have been underscored by researchers. However, there have been few studies to take all types of collocations, particularly, the grammatical type, into consideration. Therefore the translation and production of these collocations may cause some problems for English learners . According to Benson et al., collocation could be sorted systematically into two major groups--lexical collocations and grammatical collocations. A lexical collocation could be made up of nouns, adjectives, verbs, or adverbs. On the other hand, a grammatical collocation was made up of a dominant word, such as a noun, an adjective, or a verb, and a preposition or grammatical structure like an infinitive or a clause. Based on Benson et alʹs category of grammatical collocations, there are four collocations for That-complement : noun+ that-clause, adjective+ that-clause, transitive verb +that-noun clause and subject it+ verb+ that-clause. Based on the analysis of English translated materials into Azeri, it has been found that (1) English collocation noun+ that-clause mainly translated as complex sentences in Azeri with the percentage of 70%.Moreover 18% translated as simple sentences involving verbal combinations and 12% translated as simple sentences lacking verbal combinations.(2) Regarding English collocation of adjective+ that-clause, it can be said that they are translated as complex sentences in Azeri with the percentage of 86%,and also some sentences translated as simple sentences involving verbal combinations with the percentage of 10% .The percentage of sentences translated a simple sentences without verbal combinations is 4%.(3) The results of this research shows that collocation of transitive verb +that-noun clause basically translated as complex sentences with the percentage of 90% and 10% translated as simple sentences involving verbal combinations.(4) Based on the findings of this research, it has been cleared that in Azeri , the dummy subject "it"is nottranslated at all. Since in English , extraposition construction consists copular verbs , in Azeri translation of these sentences instead of copular verbs , there are some expressions called "modal words", functioning like verb phrases, are used according to the meaning of copular verbs. In addition, extraposition constructions followed by that-clause , translated as complex sentences in Azeri , with the percentage of 75%. It should be said that the percentage of the sentences which have been translated as simple sentences without verbal combinations is 15% while the percentage of sentences translated as simple sentences involving verbal combinations is 10%. Moreover, it can be said , generally, in Azeri language, collocation noun+that-clause translated as noun +verb+ that-clause, collocation adjective+ that-clause translated as adjective +verb+ that-clause ,collocation transitive verb +that-noun clause translated as transitive verb +that-noun clause and subject it+ verb+ that-clause translated as (object)+modal words +that clause. Date A point or period of time associated with an event in the lifecycle of the resource 2012 Keywords Keywords. Conference or Workshop Item PeerReviewed P Philology. Linguistics https://omeka.ibu.edu.ba/files/original/3796a887f5cb8e29097c20f09ffa1a58.pdf b247cedd47b5982d01f8474ff01d9573 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo An Analysis of the Contents of the Studies Carried Out on the Relationship between the Strategy and the Performance of the Organization Orhan BATMAN Sakarya University, Faculty of Economics and Administrative Sciences Department of Tourism Management orhanbatman54tr@hotmail.com Ġzzet KILINÇ Düzce University Akçakoca School of Tourism and Hotel Management izzetkilinc@duzce.edu.tr Muammer MESCĠ Düzce University Akçakoca School of Tourism and Hotel Management muammermesci@duzce.edu.tr Abstract: The aim of this research is to analyze the methodology used in the papers that deal with the relationship between strategy and business performance in the last decade. In this context; it is intended to determine the fields of study on which the papers focus, the research methods and data collection techniques used and the findings achieved, and to compare and contrast the findings obtained with the methods of research used. In this research, a qualitative research method was used and the data were acquired through literature review. The data acquired were put to content analysis and they were analyzed within the theoretical framework formed in accordance with the objectives of the research. The main restriction of the research is that the academic papers only in the data bases of Emerald and Sciencedirect were included in the research. Within this, 15 papers in both data bases mentioned were reviewed. The findings of the research indicate that the papers reviewed have been published in 10 different academic journals and they focus on 6 different fields. Furthermore, quantitative research methods were used in 11 of total 15 papers whereas qualitative research methods were used in 4 of them. Questionnaire technique was chosen to collect data in the papers in which quantitative research methods were used. On the other hand, while literature review was mainly preferred in the papers in which qualitative research methods were used, case method was used in one of them. The results of the research point out that the papers have similar findings although they have used different methods, and it has been found out that there is a positive relationship between strategy and business performance in the consequence of each paper. Key Words: Strategy, performance, methodology. Introduction Strategic management is an understanding which has focused on the organization‘s continuing its life and providing superiority in competition. Due to this, it is true and important to handle and explain the concepts of ―performance‖ and ―performance evaluation‖ with the approach of strategic management. The organizations should develop their strategies and evaluate to what extent they have fulfilled their strategies in order to continue their existence. The success measure in the market where the organizations operate is to obtain profitability above the average. Performance evaluation is an important means in finding out whether the organizations have achieved this profitability or not or to what extent they have achieved (Pongatichat & Johnston, 2008). Today the rapid and intensive environmental changes and uncertainties affect the sector structures and the dynamics of the organizations, the organizational process and functions, the market structures directly. These interactions may cause the organizations to disappear in the area they operate in by affecting their performance and profitability. Because of this, performance and performance evaluation systems are very important for the 174 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo organizations. Performance evaluation systems make important contributions to the organizations especially in coping with the problems they will have in competing, continuing the operations and growing (Kilinc & et al., 2009). These contributions can also increase the number of the studies carried out on strategy and performance evaluation (Dyson, 2000). There has been a dramatic change in the last two decades due to the nature of competition. Quality, intense, flexibility and cost have appeared to be important competition elements. In this period, the performance evaluations based on the traditional finance started to lose importance. At that time, new performance evaluation systems were developed by the researchers as a result of the studies carried out (Bititci & et al., 2001). For instance, the traditional performance evaluation process in the organizations was done in three ways. These were the turn over of the sales involving the financial evaluations, the turn over of the investment and the turn over of the properties. Today it is seen that there are non-financial evaluation systems beside the financial evaluation systems. Non-financial evaluation systems are handled with a strategic view and used to complete the missing parts of the traditional evaluations and to increase ―the firm value‖ of the organizations (Jusoh, 2008; Kilinc & et al., 2010). The Concepts of Strategic Management and Performance Evaluation Strategy is the process of determining the basic aims and goals of an organization and producing the supplies that are essential to achieve these aims (Chandler, 1962). For Mirze & Ulgen (2005), strategy is a whole of long-termed dynamic decisions which study the actions of the competitors, which focus on an end and which are made to achieve certain aims. According to Hitt & et al. (2005), strategy means targets planned to improve the basic core of the organization and to obtain a competition advantage and procedures followed to reach these targets. Lee and Carter (2005) describe strategy as a plan which the organization makes to show how it will fulfill its mission and vision. For Mintzberg (1996), strategy is a multidimensional concept which includes the dynamics such as plan, maneuver, behavior form, point of view and positioning against the competitors. The main purpose of the strategy is to get an advantage against the competitors and to make it sustainable. Strategic management changes the strategy concept into a management understanding. According to Ansoff (1965), strategic management is an active process which guides the organization on how it can fulfill its aims. Teare and Boer (1996) describe strategic management as the process related to the development of ―ideal‖ management systems for an active organization. For Aktan (2007), strategic management is a means which leads the organizations in the competition environment to what they can do, what strategies they should follow so as to compete with their competitors. Johnson and Scholes (1993) explain that the strategic management is the procedures followed to make the inner and outer environment analyses, to collect information, to make decisions, to make implementations by gathering the references and to evaluate the results in order that the organization can obtain sustainable competition superiority in the long term. Performance in general is a concept which qualitatively and quantitatively determines an output obtained as a consequence of a planned and aimed activity (Percin, 2008). For Atakus (2006), performance is a comparison. He states that something that can not be measured will not be compared. Therefore, the concept of performance should be explained clearly for a good comparison. Kanj (2002) defines the performance evaluation as the methods which are used to perform the functions of the organization perfectly and to improve them. Beamon and Balcik (2008) say that performance evaluation is a form of evaluation made to measure the efficiency and validity of the functions of the organizations. Each organization has certain objectives and functions. The basic function of the business management is to bring the aims and objectives of the organization to the highest level possible. Performance evaluation determines to what extent the organization has reached this level (Akal, 2000). The contributions of performance evaluation can be listed as follows (Dilek, 2009):  It enables the strategies of the organization to be supported, to be understood better and to be assimilated  It makes contributions to the implementation of the strategies easily and making decisions about the management  It enables to make a map of developments and changes in the organization so that the organization can have a dynamic structure which can renew itself  It enables the organization to increase its productivity and efficiency Performance evaluation systems are effective in developing strategies which are arranged according to the new environment conditions and which aim to fulfill the objectives instead of non-functional strategies developed before (Jusoh & Parnell, 2008). 175 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Method This study aims to investigate the contents of the studies carried out on finding out the relationship between the strategy and the performance of the organization in the last decade by taking the methods used in these studies as a basis. Thus, it is the main objective of this study to determine the new tendency related to this subject. Within this, the fields where the articles focus on, the research methods and data collection techniques used and the findings they obtained will be found out and comments will be made on the findings. The data used in the study were obtained through literature review. At this stage, the focus was which academic articles would be examined and their being original. The data collected were analyzed through content analysis in the theoretical fragment formed according to the objectives of the research. The basic limitation of the study is that only the articles published in emerald and science direct databases were involved in it. Due to this, fifteen articles published in both databases were evaluated. In addition, two things – obtaining the data easily and checking them- were considered essential in respect of the reliability of the research process. Findings The papers involved in the population of the study and the basic findings obtained from these papers have been shown systematically in Table 1. 176 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Author(s) And Year Bititci & et al., 2001 Hitt A. & et al., 2001 Pehrsson, 2001 Mc Adam & Bailie, 2002 Ruiz & at el., 2002 The Aim of the Study To find out the relationships of the quantitative models affecting the performance by taking the performance evaluation studies published before as a basis To study the effect of human capital on the performance of the organization To study the effect of environmental changes on the strategic performance evaluations of the organizations To study the relationship between the strategies of the organizations and the performance evaluation. Plus, to search for the role of the improvement models for the organization. To determine the effect of the market, product and production factors when the organizations use the differentiation strategies in order that the organizations can grow more in the foreign market To examine the relationship The Basic Method Used Qualitative Research The Method for Data Collection Literature Review Analysis Techniques Used The Analysis of Dynamics and Sensitivity Content Production Field Findings It makes suggestions about the quantitative models used in the performance evaluation system, which strategic productions should be made for the organizations and giving alternative strategic decisions. The Magazine in Which the Article was Published International Journal of Production Economics Quantitative Research Questionnaire Technique Correlation Analysis Human Resources Two conclusions were reached in the study: First, there is an indirect relationship between human capital, the performance of the organization and the strategy. Second, there is an effective relationship between the supplies and the strategy. Qualitative Research Literature Review Sample Case Technique Production Field It states that organizations can obtain high performance by developing optimum strategies. Management Decision Production Field It has been determined that strategy has an important effect on performance evaluation. Besides, it is thought that evaluations, evaluation structures and strategy are a complicated and dynamic structure and this situation is criticized in the study. International Journal of Operations&P roduction Management International Marketing Review International Qualitative Research Literature Review Sample Case Technique Quantitative Research Questionnaire Technique Statistics with Multiple Variables, T-Test, Regression Analysis Production Field It has been pointed out that the factors such as market, production and organization are important elements in the extension of the organization in the foreign markets. In addition, it has been found out that these factors have an important effect on the performance of the organization. Quantitative Questionnaire Statistics Production The needs of the employees working in the 177 Academy of Management Journal �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Kathuria & Porth, 2003 Bourne & at el., 2003 Bednall & Valos, 2005 Megicks, 2007 Enticott & Walker, 2008 Pehrsson, 2008 Chau, between the functional strategy of the organization and the characteristic of the strategy management. To study how important the approach based on the supplies is in finding out the performance and competence of the organization. Research Qualitative Research Technique with Multiple Variables, T-Test, Literature Review Field Production Field Questionnaire Technique Statistics with Multiple Variables, ANOVA, Tamhane‘s T2 Production Field Quantitative Research Questionnaire Technique Factor Analysis, Correlation Production Field Quantitative Research Questionnaire Technique Correlation, Regression Analysis Service Organizati ons Statistics with Multiple Variables, ANOVA, Correlation Production Field/ Service Organizati ons To study the contribution of the strategy to searching for marketing in a certain area and with the purpose of gaining profit. Quantitative Research To examine the effect of small-scaled retailers and the strategies developed at different levels .on the organization performance To study the effect of the relationships between the performances of the organizations which have a social responsibility and sustainable management on the organizations. To find out the effect of strategy implementations which have a crucial role in setting value in the foreign markets on the organization. Quantitative Research Questionnaire Technique To explain the relationship among the efficiency of the Qualitative Research Literature Review Production Field 178 organization should be considered in order to evaluate the relationship between strategy and management at the functional level together. In this paper it has been determined that the approach based on supplies has an important influence on the organizations. The approach based on supplies enables the organizations to see their supplies and competence. This paper has shown that knowledge, internal policies and searching for the market are the factors that increase the market performance of the organizations. Besides, it has been found out that these factors are related with the strategies developed by Miles, Snow and Porter. This paper states that, at the functional level, the strategies implemented in the organizations at different levels have a great influence on the performance of the organization. In this research paper, it is mentioned that, in order to reach high performances determined by the organizations, the organizations need not only the strategy but also the sustainable management and the support of the shareholders. In addition, there is an indirect relationship between sustainable management and sustainable performance. The organizations require product differentiation for making products and setting a value in the foreign markets. Also, the performances of the organizations which meet the expectations of the customers will increase. Strategic performance management, the performance of the organization and team Journal of Operations &Production Management International Journal of Operations&P roduction Management International Journal of Productivity Performance Management Management Decision Business Strategy and the Environment European Business Review Team Performance �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Sum 2008 Parnell & Dent, 2009 Gunby, 2009 Fantazy & at el., 2009 organization, the performance of the organization, the team strategy and the strategic performance management. strategy exist at the operational or medium level and upper level. The efficiency can be interpreted as the phenomenon of strategic team performance management. Production Field/ Service Organizati ons This paper states that there are different views about the performance of the Quantitative Questionnaire ANOVA organization and chance factor. Managers Research Technique claim that bad situations are related to the chance factor. It has been found out that the organizations which do not have the purpose of making profits are affected by the policies and To find out what kind of a changes in the process of developing relationship there is between Factor Service Quantitative Questionnaire strategy due to environmental conditions. the strategy developing Analysis, Organizati Research Technique This paper mentions that there is not an process and the performance Correlation ons important change in the performances of of the organization. the employees in the strategy developing process of the organizations which aim or do not aim to make profits. This study suggests that performance has a great influence on flexibility and flexibility has a great influence on strategy. Making new products, providing flexibility and To examine the relationship Structural improving the supplies are essential for the between performance, Quantitative Questionnaire Production Equality customers, whereas the limit of the strategy and flexibility in the Research Technique Field Modeling flexibility, creating new products, chain organizations. improving the supplies and time are the most important investment factors for the organizations which want to develop new strategies Table 1: The Studies Carried Out On the Relationship between the Strategy and the Performance To study the relationships between performance and strategic factors in strategic management schools. 179 Management Management Decision Management Decision Supply Chain Management: An International Journal �Discussion and Results In the recent years, the studies on the relationship between strategy and performance evaluation have mostly concentrated on the evaluation. The strategies determined by the organizations should be evaluated with correct criteria. Besides, organizations need to determine their strategies correctly. The organizations which do not determine their strategies correctly fail to improve their performances. In order to find out to what extent the organizations have reached the strategies they have determined, analyses should be made through correct evaluation systems. Misleading evaluation systems can not find out how successful the organization is in achieving the goals and objectives that it has determined before. The other thing is that the functions in the organization should be arranged according to the strategies. Organizations must develop the competence and authority which are necessary to perform the functions determined before. In addition, correct decisions should be made in order to perform the functions successfully. The basic findings results that have been obtained with this research have been discussed below. When the aims of the studies are considered, it has been seen that the common subjects dealt with are the factors which are essential for the organizations to grow in the foreign markets, the relationship between strategy and management, the effects of environmental conditions on the performance of the organization, determining the competence of the organization and finding out the relationship between the strategy and the performance of the organization. Among the studies carried out with different purposes, Bititci & et al. (2001) – the relationship between the quantitative models affecting the performance- and Hitt and et al. (2001) – the direct and indirect effects of the human capital on the performance of the organization- appear to be the most important. It has been found out that the researchers have involved the relationship between the strategy and performance indirectly in their studies with different purposes. One of the most important deficiencies in these studies is that they have not explained at what level this relationship is. The other deficiency is that the techniques used in these studies have not been mentioned sufficiently in the evaluation of the relationship between strategy and performance. When the basic methods are considered, it is seen that five of these studies have used the qualitative research method and ten of them have used the quantitative research method. It has been found out that while the qualitative research method was preferred in the early 2000s, the quantitative research method was preferred in the later years. That the quantitative research method was used more in the studies can be interpreted as meaning that the researchers had a rationalist understanding. The reason why the qualitative research method was preferred less can be that the process of this research is troublesome and takes too much time and that the researchers do not know how to search and analyze the data. However, there is no paper in which both methods have been used together among the papers which form the population of the research. The use of both methods in the new studies which will be done in this field can be important in respect of the results to be obtained. The papers were also examined in respect of the analysis techniques and it has been found out that sample case technique was used in the studies based on the qualitative research method, whereas statistics with multiple variables, ANOVA, Tamhane‘s T2, Correlation, Regression, Structural Equality Modeling and Factor Analyses techniques were preferred in the studies based on the quantitative research method. It has been determined that the analysis techniques suitable for the purpose of the research were preferred in the studies. Different from the analysis techniques used in the studies, Bititci and et al. (2001) used the analysis of dynamics and sensitivity and Fantazy and et al. (2009) used the structural equality modeling. The structural equality modeling is briefly the combination of the factor analysis and the regression analysis. The content being analyzed, it is understood that the studies were carried out in the fields of production and service. Today it is essential that the outputs produced by the organizations and the inputs they have been using be evaluated in respect of quality and quantity related to the sectors that the organizations operate in. Among the studies, the study prepared by Hitt A. and et al. in 2001 on human resources is different from the others. In this paper, the researchers came to the conclusion that human capital had an influence on the strategy and the performance of the organization. When the data collecting method is considered, it is seen that the researchers benefited from the literature review and the questionnaire technique. While the literature review was preferred as the data collecting method in the studies with the qualitative research method, the questionnaire technique was used in the studies with the quantitative research method. It is understood that secondary resources were preferred in the studies because the researchers could use fewer references, do periodic studies and make compare and contrast. It was found out that the researchers who preferred the questionnaire technique had used it in order to collect data in a wider area. Related to the magazine in which the studies were published, the magazine preferred the most by the authors is Management Decision (4) and International Journal of Operations & Production Management (3) follows this magazine. It is seen that there is an important relationship between the magazine preferred and the subject of the studies. It was found out that the researchers evaluated the subjects they had searched for according to the concept of the magazine which they published their papers in. �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo The common result of the findings obtained from the studies is that there is a relationship between the strategy and the performance of the organization in a great deal. The hypotheses suggested in the studies were either accepted or rejected according to the analyses. The interesting point is that the aims determined in the studies seem to support the results of the studies. Among the studies examined, the study prepared by Parnell and Dent (2009) differs from the others in that they explained the negative events the managers faced with the chance factor. The authors stated that there was a direct relationship between the performance of the organization and the chance factor and the chance had an important effect on the operational results of the organization. The other different study is the one carried out by Fantazy and et al. (2009). It mentions that information system and technology usage are important factors so as to improve the performance of the organization. The information and technology; in other words, core supplies the organizations have are important in that they show the competition power of the organizations. It is seen that the organizations today will improve their performances and achieve the success above the sector average by developing different strategies such as differentiation, focusing, cost based…..etc. The deficiencies in the studies result from the fact that it is not clear to what extent the relationship between the strategy and performance evaluation is effective on the other facilities that the organization provides. References Akal, Z. (2000). Performans Kavramları ve Performans Yönetimi, Ankara: Milli Prodüktivite Merkezi. Aktan, C. C. (2007). Strateji ve Stratejik Yönetim Kavramları, www.canaktan.org. Ansoff, H. I. (1965). Author‘s praface to Corporate Strategy: An Analytic Approach To Corporate Strategy, New York: McGrow-Hill. AtakuĢ, N. D. (2006). Adana Ġli Gıda Sanayindeki ĠĢletmelerin Performanslarının Değerlendirilmesi Üzerine Bir AraĢtırma, YayınlanmamıĢ Yüksek Lisans Tezi, Çukurova Üniversitesi, Fen Bilimleri Enstitüsü, Adana. Beamon, B.M. & Balcik, B. (2008). 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ĠĢletmelerde Stratejik Yönetim, Ġstanbul: Literatür Yayınları. Parnell, A. J.& Dent, B. E. (2009).The role of luck in the strategy-performance relationship. Management Decision. 47 (6), 1000-1021. Pehrsson , A. (2001). The strategic states model: optimum strategies to reach high performance. Management Decision. 39 (6), 441-447. Pehrsson, A. (2008). Value adding in foreign markets A three-country study of associations of strategy and performance. European Business Review. 20 (1), 20-35. Perçin, M. ( 2008). ĠĢletmenin Örgüt Yapısının ĠĢgörenlerin Örgütsel Bağlılığına Etkisine ĠliĢkin Bir AraĢtırma, YayınlanmamıĢ Doktora Tezi, Selçuk Üniversitesi, Sosyal Bilimleri Enstitüsü, Isparta. Pongatichat, P., & Johnston, R. (2008). Exploring strategy-misaligned performance measurement. International Journal of Productivity and Performance Management, 57 (3), 207-22. Ruiz, M. F., Gonzalbez, N. L. & Moreno, R. F. (2002). Foreign expansion strategy and performance. International Marketing Review. 19 (4), 348-368. Teare, R. & Boer, A. (1996). Strategic Hospitality Management: Theory and Pratice for the 1990s, Fourth Edition, London: Cassell, Educational Limited. Vinh, S. C. (2008). The relationship of strategic performance management to team strategy, company performance and organizational effectiveness. Team Performance Management. 14(3/4), 113-117. 182 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 148 Title A name given to the resource An Analysis of the Contents of the Studies Carried Out on the Relationship between the Strategy and the Performance of the Organization Author Author BATMAN, Orhan KILINÇ, İzzet MESCİ, Muammer Abstract A summary of the resource. The aim of this research is to analyze the methodology used in the papers that deal with the relationship between strategy and business performance in the last decade. In this context; it is intended to determine the fields of study on which the papers focus, the research methods and data collection techniques used and the findings achieved, and to compare and contrast the findings obtained with the methods of research used. In this research, a qualitative research method was used and the data were acquired through literature review. The data acquired were put to content analysis and they were analyzed within the theoretical framework formed in accordance with the objectives of the research. The main restriction of the research is that the academic papers only in the data bases of Emerald and Sciencedirect were included in the research. Within this, 15 papers in both data bases mentioned were reviewed. The findings of the research indicate that the papers reviewed have been published in 10 different academic journals and they focus on 6 different fields. Furthermore, quantitative research methods were used in 11 of total 15 papers whereas qualitative research methods were used in 4 of them. Questionnaire technique was chosen to collect data in the papers in which quantitative research methods were used. On the other hand, while literature review was mainly preferred in the papers in which qualitative research methods were used, case method was used in one of them. The results of the research point out that the papers have similar findings although they have used different methods, and it has been found out that there is a positive relationship between strategy and business performance in the consequence of each paper. Date A point or period of time associated with an event in the lifecycle of the resource 2010-06 Keywords Keywords. Conference or Workshop Item PeerReviewed HB Economic Theory