296 10 3494 https://omeka.ibu.edu.ba/files/original/2fff888fcdde222dd32cf68ee5cb16f5.pdf 9b3b0e6320b88b61b9963f56d433e961 PDF Text Text Effects of HerbaGreen application on vegetative developments of some grapevine rootstocks during nursery propagation in glasshouse Zeki KARA Selcuk University Faculty of Agriculture Department of Horticulture 42003 Konya, Turkey zkara@selcuk.edu.tr Ali SABIR Selcuk University Faculty of Agriculture Department of Horticulture 42003 Konya, Turkey asabir@selcuk.edu.tr Abstract:Substantial developments in wine and grape markets worldwide have resulted in a gradual increase in vineyards planting. This case synchronously increased the demand for grape planting materials. Environmentally healthy applications in the production of vigorous planting material are basic subjects of adaptation in sustainable agriculture. In this study, effects of HerbaGreen (a 100% natural product containing 40% CaO, 4% SiO2, 1% MgO and 1% Fe2O3 in 1 µm granules) spraying on shoot development characteristics of one year old grape rootstocks 140 Ru, 99 R and 41 B were investigated during nursery production in glasshouse. HerbaGreen pulverization resulted in the formation of longer shoots across the rootstocks, varying from 51.4 cm (99 R) to 53.4 cm (140 Ru) while shoot lengths of the control plants were 35.6, 38.5 and 39.1 cm for 41 B, 140 Ru and 99 R, respectively. Besides, certain vegetative features such as shoot development level and lateral shoot number were also improved by application, depending on the responses of genotypes. General observations suggest that HerbaGreen would be beneficial in production of robust saplings by accelerating vegetative development without environmental hazard and therefore would be recommended to use in sustainable viticulture practices. Introduction In intensified agriculture techniques, chemical fertilizers, fungicides, pesticides, and herbicides have become most common practices. However, these applications have had some undesirable results such as the loss or depletion of topsoil, land becomes less fertile, and the excessive use of such chemicals has resulted in pests resistant to the current chemicals resulting in the development of even stronger chemicals (Denholm et al., 2002). Consequently, environment is being damaged by toxic materials, chemicals leaching into rivers and water reservoirs are contaminating our drinking water, and the effect of global warming is becoming a major part of the political agenda. For a sustainable and environmentally healthy agriculture, the cultivated soil has to be protected by working with natural sources. Such practices include the use of organic fertilizers to replenish the cultivated soil (Doran et al., 1996). The principal aims of organic agriculture is to produce food of high nutritional quality in sufficient quantity, to interact in a constructive and life-enhancing way with natural systems and cycles, to encourage and enhance biological cycles within the farming system, to maintain and increase long-term fertility of soils, to promote the healthy use and proper care of water, to help in the conservation of soil and water, to use renewable resources in locally organized agricultural systems, to minimize all forms of pollution that may result from agricultural practice, to maintain the genetic diversity of the agricultural system and its surroundings, including the protection of plant and wildlife habitats, to consider the wider social and ecological impact of the farming system (Ingels, 1992; Kara, 2007; Sabir & Sabir, 2009). 127 �Recently, researchers and developers have discovered many agents that promote plant growth and/or restrict the attack of pest and diseases (Kara, 2009). Many are environmentally safe products that contain different biocontrol agents. Plant growth stimulating products, such as HerbaGreen (100% natural product containing CaO, MgO, Fe2O3, SiO2) are also beneficial substances for a vigorous and healthy developments in both vegetative and generative respect to resist pests and diseases. In this study, the effects of HerbaGreen applications on vegetative developments of young grapevine plants were aimed to investigate under nursery conditions. The Study The grape rootstocks 140 Ru (V. berlandieri x V. rupestris), 99 R (V. berlandieri x V. rupestris) and 41 B 41 B (Chasselas x V. berlandieri) were used as plant materials. The hardwood cuttings used in this research were taken from dormant vines. Cuttings were prepared as about 35 cm long and 0.8 to 1.4 cm thick, including four or five buds each. Perlite was used as the rooting media under glasshouse conditions with intermitted mist units (about 10 s per 10 min interval). Cuttings were placed into Richter chests filled with moistened perlite. The perlite was kept moist throughout the experiment. The chests were kept in temperature-controlled room maintained at 20±5 °C. Four weeks after the cuttings were potted; all living plants were transplanted to polyethylene bags and moved to a glasshouse. The plastic tubes contained soil, perlite, peat and manure with percentages of 25% for each substance. A total of 30 plants were used for application of each genotype, dividing into three replicates. HerbaGreen, made of carbonate calcium, silica, magnesium and certain trace elements (Table 1), were pulverized onto the plant in the concentration of 0.5% with weekly intervals, while no application was performed to those belonging to control group. 5 g HerbaGreen was mixed with pure water (according to the specifications of the company) and afterwards shake vigorously before pulverization for four time intervals in 30 min. Applications were performed with a hand-pump pressure spray systems equipped with an integrated swirl mechanism. Pulverizations were commenced when the first leaf on the cuttings was half-open in rooting stage within the perlite medium. All the plants were irrigated with 2 or 3 days intervals depending on weather conditions without using any supplementary nutritional matter. Data were collected on shoot length (cm), shoot development level (0-4 scale), shoot diameter (mm), lateral shoot number and leaf dry weight (g). Data were subjected to analyses of variance (TARIST) and were separated using LSD multiple range test (level 0.01). Main components warranted CaCO3 (Carbonate calcium) SiO2 (Silicium dioxide) MgO (Magnesium oxide) Fe2O3 (Iron) pH Percentage (%) 40 4 1 1 8-10 Table 1. Main components of HerbaGreen Findings Pulverization of HerbaGreen on young grapevine plants with a concentration of 0.5% promoted the shoot elongation in varying degrees depending on genotypic aptitude (Fig. 1). Actually, effects of HerbaGreen application on shoot elongation, leaf development and leaf color of entire plants were noticeable when the shoots were approximately five cm (data not shown). Differences between means of HerbaGreen treated and non treated groups with respect to shoot length, shoot development level, shoot diameter, lateral shoot number and leaf dry weight parameters were statistically significant at p<0.01 level. 128 �Figure 1. The effects of HerbaGreen application on shoot length (cm) HerbaGreen applications resulted in the formation of longer shoots across the rootstocks, varying from 51.4 cm (99 R) to 53.4 cm (140 Ru). On the other hand, shoot lengths of the control plants (35.6, 38.5 and 39.1 cm for 41 B, 140 Ru and 99 R, respectively) were significantly lower than those of applications. Responses of grapevine rootstocks to application were different by means of shoot development level (Fig. 2). HerbaGreen spraying significantly improved the shoot development levels of 41 B and 140 Ru rootstocks although control group of 99 R exhibited better shoot development. Such improvement in vegetative development would be anticipated to promote vine resistance to stress conditions (Santalucia et al., 2007) such as drought and cancerous conditions both of which are principal agriculture-restrictive factors predominating in Konya province (Anonymous, 2007). Figure 2. The effects of HerbaGreen application on shoot development level The highest value with respect to shoot diameter was observed in HerbaGreen treated plants of 140 Ru although application was unable to enhance the thicknesses’ of other rootstocks (Fig. 3). Actually, grapevine rootstocks exhibit significant variation in terms of physiological activities (Reynolds and Wardle, 2001), most likely because of the fact that they have been bred via complex hybridizations of a wide range of North American Vitis species (Weaver, 1976; Pongracz, 1983). Different responses of rootstocks used in this study are in agreement with that fact. 129 �Figure 3. Effect of HerbaGreen application on shoot diameter (mm) Lateral shoot numbers were always higher in HerbaGreen treated plants than those of control groups (Fig. 4). Especially, the response of 99 R to application regarding lateral shoot number was noticeable. It is well known that lateral shoot emergence in grapevines could be influenced easily by applications or climatic conditions, although response magnitude of such activity is genotype-dependent (Tezuka et al., 1980). 140 Ru, in this sense, did not respond in the similar manner observed in 41 B and 99 R. Leaf dry weight values of 41 B and 99 R were increased by HerbaGreen pulverization although 140 Ru did not respond in the same manner (Fig. 5). As stated by Howell (2001) previously, it is proposed that response in achieving leaf weight of vines would vary with regard to cultivars or rootstocks. Regardless, vine balance is most readily understood when based on the principles of leaf development balance as mediated through well-understood factors such as gram dry weight at a certain stage of development. Figure 4. Effect of HerbaGreen application on lateral shoot number Besides the findings presented above, obvious vitalization of the green mass of vines was noticeable. The leaves were of dark green color (data not shown). Such case would imply that HerbaGreen might accelerate the photosynthetic activity in leaves. 130 �Figure 5. Effect of HerbaGreen application on leaf dry weight (g) Conclusions HerbaGreen application had obvious impact on the vegetative development by promoting shoot elongation, leaf enlargement, thickening, and final take of plants. Furthermore, it helped the vines to produce greenish leaves which ensure optimum photosynthesis process. Considering the overall findings obtained in this study, HerbaGreen would be recommended a plant growth promoting agent for a vigorous and healthy vine development in sustainable viticulture. Acknowledgement This study supported by Selcuk University of Scientific Research Board (BAP). References Anonymous. (2007). Report on the potential and problems in utilization of water resources in Konya plain p. 29. Konya Regional Directorate of State Hydraullic Works, (in Turkish). Denholm, I., Devine, G.J. &Williamson, M.S. (2002). Evolutionary genetics. Insecticide resistance on the move. Science, 297 (5590): 2222-2223. Doran, J.W., Sarrantonio, M. & Liebig. M.A. (1996). Soil and health and sustainability. Advances in Agronomy 56: 154. Howell, G.S. (2001). Sustainable grape productivity and the growth-yield relationship: A Review. AJEV. 52(3): 165174. Ingels, C.A. (1992). Sustainable agriculture and grape production. AJEV, 43 (3): 296-298. Kara, Z. (2007). Sustainable viticultural activities in Turkey. Agricultura 1-2 (61-62): 1-11. Kara, Z. (2009). Sustainable viticultural practices, Summer School Envirohort IP 19-31st July, 2009 TUM-WZW Freising Germany. Pongracz, D.P. (1983). Rootstocks for grapevines. David Philip Publisher, Cape Town South Africa, p 1-150. Reynolds, A.G. & Wardle, D.A. (2001). Rootstocks impact vine performance and fruit composition of grapes in British Colombia. Hort Technology, 11 (3): 419-427. 131 �Sabir, A. & Sabir, F.K. (2009). Postharvest treatments to preserve table grape quality during storage and approaches to find better ways alternative for SO2. Advances in Environmental Biology, 3 (3): 286-295. Santalucia, G., Barbagallo, M.G., Costanza, P., Di Lorenzo, R. & Pisciotta, A. (2007). Vegetative and reproductive behaviour of Vitis vinifera L. (Cv. 'Cabernet Sauvignon') vines growing under non-irrigated conditions and moderate water stress induced by different irrigation systems. Acta Hort. (ISHS) 754: 323-328. Tezuka, T., Sekiya, H. & Ohno, H. (1980). Physiological studies on the action of CCC in Kyoho grapes. Plant and Cell Physiology, 21 (6): 969-977. Weaver, R.J. (1976). Grape growing. Publ. John Wiley and Sons- New York p 371. 132 � 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. 342 Title A name given to the resource Effects of HerbaGreen application on vegetative developments of some grapevine rootstocks during nursery propagation in glasshouse Author Author KARA, Zeki SABIR, Ali Abstract A summary of the resource. Substantial developments in wine and grape markets worldwide have resulted in a gradual increase in vineyards planting. This case synchronously increased the demand for grape planting materials. Environmentally healthy applications in the production of vigorous planting material are basic subjects of adaptation in sustainable agriculture. In this study, effects of HerbaGreen (a 100% natural product containing 40% CaO, 4% SiO2, 1% MgO and 1% Fe2O3 in 1 μm granules) spraying on shoot development characteristics of one year old grape rootstocks 140 Ru, 99 R and 41 B were investigated during nursery production in glasshouse. HerbaGreen pulverization resulted in the formation of longer shoots across the rootstocks, varying from 51.4 cm (99 R) to 53.4 cm (140 Ru) while shoot lengths of the control plants were 35.6, 38.5 and 39.1 cm for 41 B, 140 Ru and 99 R, respectively. Besides, certain vegetative features such as shoot development level and lateral shoot number were also improved by application, depending on the responses of genotypes. General observations suggest that HerbaGreen would be beneficial in production of robust saplings by accelerating vegetative development without environmental hazard and therefore would be recommended to use in sustainable viticulture practices. 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 Q Science (General) 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/319eda428bb336b29ea308f9093f11aa.pdf e7e93966c7167be46b9e704b7ffabf27 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Changing Educational Comprehension, Assessment of the Transition Process from Library to Internet and Turkey as A Specimen Res. Asst. Neslihan KARAKUŞ Marmara University, Atatürk Education Faculty Istanbul, Turkey neslihanoksuz61@gmail.com Res. Asst. Nurgül KARAYAZI International Burch University, Education Faculty nurgulkarayazi@gmail.com Abstract: There are different ways to acquire knowledge in the present educational system. This system aims to improve student’s research abilities, and is not concerned on the place where the knowledge is acquired, but the way it is acquired. This present educational system is basically centered in instructing the student in the class and telling him to make some researches on the topics given instead of just teaching that actually requires student’s passive learning. This method has brought the lack of library use. With the student centered active learning that gives strong emphasis on research it was expected that libraries would win back its former sign finance. Never the less this time libraries face another threat: internet. In this research we will examine the extent changes in and change of research process. While libraries became out of fashion day by day, we will assess how internet preferred for efficiency could affect using public survey we will try to reach changes in acquiring knowledge and changing roles of teacher\instructor and student in the context of educational institutions. Keywords: Education, Turkish education, book, teacher, library, internet. Introduction The child who, due to various reasons, has to survive in a small environment, will be probably learned everything about that environment in a certain period of time due to the environmental limitations. Whereas world of the kid possess some other worlds as well. There are billions of people living on the earth which s/he does not familiar with, so many other living creatures that s/he does not know and various fellow beings who present personal characteristics dissimilar to the ones around, wait him/her somewhere. The child will get to know much more things throughout the life and this information will not be given by the environment s/he exists but by the books s/he will read. “Children books are the sources which exemplify the answers to the problems occur lifetime and reactions to them with the artist point of view. This source makes them perceive that people may have different attributes and introduce distinctive types of life and human relations. It expands the life circle and makes them meet numerous feeling and idea models.” (Sever, 2007: 47). So with such reasons if the child manages to transform a reading action to a habit, s/he; enlarges existing life area, starts get the know himself/herself, can distinguish similarities and differences between him/her and the other people. The child, who has the tendency of being shaped, may build equality between himself/herself and the character of the book s/he reads. S/He may consider the feelings, ideas and behavior for certain events of some characters as if him/her and conclude common inferences. Thus when s/he adopts various sides of all imitated characters, such an individual comes out who also constitutes contradictions inside, tries to know and become himself/herself and presents in the evolution stage. In the course of time, child forms the personality when s/he gets over all of those differences and attains the required maturity. Actions of those characters which conforms children’s reality and supports their entrepreneurship, make way for similar reactions and behavior models on children. So this process gives the possibility to access a group of important phase for the personality development such as making them to know themselves, to believe that they are important and to respect others. Sever (2007: 49) shares same ideas on this subject: It says, “Children books are the tools which have important effects on children’s personality development. This effects which starts from the very beginning of childhood period, continue till the end of primary education. The most decisive factor for those effects to be appropriate for the purpose is to support and unite children with books suitable for personal characters of children.” 445 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Problematic Situation In the existing era of information and technology, shared method of the outstanding education approaches, instead of changing learner’s behavior, provide the opportunity to control their behavior by using the way of perceiving and modeling. There is a probability instead of order; preference instead of obligation. Day by day renovation of technology which forces human intelligence obligates society to lots of modifications and people to innovation. This obligation does not cause a gap between 50 years before and today but 5 years before and today. So it would be wrong to expect the books not to change which read by children who, together with the mentioned wind of change, face a change in everything including their interest areas, expectations from the life, school life, textbooks, models, aims, food and drinks they have, and cultural structure of the their society. In this manner, world children classics such as Heidi, Pollyanna, Pinocchio, Gulliver’s Travels, From the Earth to the Moon, are chosen less compared to past. It is possible to explain this reason with the decrease of the events in those books that can reach with the children’s imagination. Because trip to moon is not a fantasy for them anymore, Pinocchio is an ordinary hero whose nose is getting longer when he lies, Gulliver is a traveler who runs into strange people in a world many different nations live in, Heidi and Pollyanna are the girls who walk around countryside, graze lambs in a village life, pick up flowers from the garden of their house, eating fruit, climbing trees, so they are extremely opposed to nowadays children. Books children read is not only thing that have been changing. Places where they read those books and resources that they refer to get information about the book are also share a portion from this change pie. “Libraries lose their former importance and have been replaced by Internet libraries” is the opinion that composes problem question of this research. Research Objective This study gives point to the dimensions of changing process of research. An identification to the situation concerning the internet which is very widely used since it serves ease of research possibilities and saves lots of time and the way it wrapped the world of children and youth and where libraries has lost their old popularity. Libraries are not the only one that has changed the role and lost their former importance. Concretizing the dimensions of this change which is valid for school and teachers as well by using a small survey study and by doing so reaching quantitative data, take part in the objective of this research. Constraints 1. 2. Research is limited with; fifty three students in 6th grade from the second stage of primary education in Turkey and, Two primary schools in Istanbul which are depended on Ministry of Education. Methodology Combing research methodology is used in this study. Combing research; measures many variables and lots of answers given to same questions, checks more than one hypothesis out, makes chronological conclusions about the behaviors, experiences or characteristics of the past. (Neuman, 2006: 400) Within the framework of this methodology a survey made among the certain students in determined primary schools and answers of the survey are commentated with the help of SPSS software. Collecting the Data In this research, original data is acquired with combing document method and document analysis together with collecting the surveys carried out to students. “Combing document is defined as collecting data by analyzing existing records and documents. Addressed to certain purpose, combing document contains the process of taking notes, finding and reading sources.” (Karasar, 2000: 183). “Document study contains analysis of the written materials which includes information about the finding or findings of research area.” (Yıldırım ve Şimşek, 1999: 140). Data, acquired by the survey study, is construed. 446 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Universe of Researches and Exemplification According to Karasar(2000) there are two universes. One of them is general universe and the other one is working universe. General universe is the completion of the units of research conclusions that are to be generalized. So any object, fact, event and all of the individuals exist in the scope of any research is defined as universe. (Yazıcıoğlu ve Erdoğan, 2004: 31). Working universe of the researcher is composed of a set which is selected from universe according to certain rules and of which researcher study on it. So exemplification is a set that is studied and has an ability to represent the universe. The working universe of this study is determined according to purposive modeling which is one of the beside-probability modeling types. In purposive modeling which is also called as judgment modeling, researcher uses his/her decision on who will be selected and takes who are most appropriate for the purpose of the research into exemplification set (Balcı, 2005:90). So in purposive exemplification; exemplification set is selected by separating the units representing characteristics of which information is purposed to get inside of the main mass. In this manner 6th grade students refer to universe and 53 students from the 6th grades refer to the sample of this research. Findings and Comments Tables are generated according to the information acquired from the survey carried out to the 6th grade students from two primary schools in Istanbul. There are 14 questions in total. The scope of the questions contain what kind of books that students read, with which frequency they read, whether they are encouraged to read or not, from where they buy the books, whether they go to library or not, if not why is it so etc. Answers to the questions are not so different than the expectations. There are some precautions that should be taken before it is late and it shows some new executions may be done. Questions are as follows; %79 of the students state that they like reading. %11 percent of them says that they do not; while %10 of them who are hesitant can be counted in the dislike group. So it is possible to conclude that %21 of the students do not read with enthusiasm. It is quite pleasing that this portion is not very high. 447 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Autobiography Memoir Diary Letter Novel Poetry Story Joke(humorous) Joke(Article) Tale Trip writing Causerie Criticism Article Comic strip Students are asked to choose which genre of the book that they mostly like. It is seen that novel is the most read one. Humorous jokes come after novel. Story and comic strip follows it. Minimal interest goes to criticism, essay, article and trip writing. If it is put in order novel %17; humorous jokes %12; story, comic strip %11; newspaper text, tale, memoir %7; dairy %5; poetry, causerie, letter, autobiography %4; article, trip writing %2; criticism, essay %2. The values are quite engrossing for 6th grade students, 12 years-old group who are in the progress of a rapid development. Genres which would contribute for them in an educational and instructional level are the least interested ones. 6th grade students have not passed to grown-up position yet and this might have been an important factor for this result. The table appears in this question is an expected table for the 6th grade students. It is very natural that they have tendency to adventure books. Since survey does not ask gender of the student, it is not possible to conclude which gender has more tendencies on which genres. However researches indicate that; generally girls in those ages choose emotional and romantic books while boys use their choice on adventure books (Yalçın; Aytaş, 2002). � Girls are interested in works with dependence and self-sacrifice theme, books and magazines which posses an artistic value while boys prefer works based on abstract and emotional thoughts, actual events in the newspaper and sports articles. 448 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo � Tendency to opposite sex and interest to art works increase in this period where gender distinction is strictly set down. � They start interested in researches and research articles about sport, entertainment, science and nature � They like novels, movies and stories which contains secrecy. They see themselves in the books they read. There are %19 portion of the students who are considered as guided by their teachers at school. If we add students who are not sure into this value, it makes %42 and which cannot be considered as insufficient. Teachers, where new curriculum gives more weight to reading in comparison the previous curriculums, are seen as unsuccessful. Although it is pleasing that the percentage of students who thinks that reading is useful is %87, portion of the not-sure students with %13, should not be ignored. 449 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Portion who says I buy to read book has more weight. %68 of the students chooses buying while %32 of them prefers borrowing. This percentage confirms the 12th question of the survey which concludes that the portion of the borrowing from library. %44 of the student stated that they are not interested in newly issued books. One of the reasons for that would be the campaign of Ministry of Education in which 100 classics are purposed to be read by students. This case is due to the fact that recommended books have the priority in comparison to newly issued ones. %47 of the students does not think that they are influenced by something in their book selection. Getting influenced by something is expected condition for the students in this age group whereas it is seen that a high percentage think that they are not influenced by something. 450 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Students who state that they are affected in book selection accept that they are influenced mostly by their friends. It is an engrossing result that teacher’s effect is only %13 while “Best Seller” list which is not created with objective approach is %20. The purpose of this question is to identify which sources students refer when they study. The outcome is expected and should be carefully evaluated. Percentage of the students who do not go to library is %48 and percentage of the ones who go is %35. The outcome for the reason of the students who go and who do not is more interesting. 451 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo %40 of the students goes to read, %26 of them to make a research, %21 goes to borrow a book and %13 of them goes to do something else. Among the students who goes to library and keeps %35 portion, the percentage of the students who says “rarely” when they are asked how frequent do they go to library is %78. %13 of this portion goes once in a month, %3 once in a week and %6 once in a week? Afterwards students who do not go to library (%48) are asked why they do not and different answers came out. Following table occurs when those answers are grouped; 14. Soru: Could you explain the reason why don’t you go to library? 1. I don’t need it. 2. I make my researches on internet. 3. I read my books at home. 4. It is boring; I have some other things to do. 5. I think the atmosphere there is very boring. 6. I have internet and encyclopedia and internet. 7. There is no library in my neighborhood. 8. My family does not take me there. 9. There is no book I love in library. 10. There something called internet. 11. I cannot give an effort. 12. I have no time. 452 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Findings Results derived from the findings are as follows: 1. Reading is not given required importance. It is seen that the change in education curriculum which is made to encourage students to read more, there is more different results than expectation. The percentage of the students who do not love reading cannot ignorable. For the one who like reading is also another subject that should be given more importance. 2. Teachers cannot create expected positive influence on students. Teachers who should be one of the most effective one on students are very ineffective. 3. The percentage of “friend” influence on book selection is %26. The percentage of Mass media and “best seller” list is %23 in total. Interaction among the adolescent in those ages are very high. Media and communication tools also make contributions to this. So it would not be wrong if we add bigger portion of the friend influence on media. List which is not generated with objective point of view is something real in Turkey. Sometimes, books which perform negative examples of behavior for students, are chosen maybe just because it is on those lists. For instance; reading age of the “twilight” series which is not even recommended for secondary schools is descended to the first stage of the primary education. Those lists which are sometimes generated for commercial purpose should be evaluated carefully and checked before it harms the society. Here, the subject is not “twilight’s” sale success but its possibility of negative contribution to children and teenager with age below 15. 4. It should not be forgotten that this study is carried out on small amount of students and this kind of studies never have %0 defect rate, so there may be some points ignored. Proposal 1. In the existing era of information and technology, shared method of the outstanding education approaches, instead of changing learner’s behavior, provide the opportunity to control their behavior by using the way of perceiving and modeling. There is a probability instead of order; preference instead of obligation. Day by day renovation of technology which forces human intelligence obligates society to lots of modifications and people to innovation. This obligation does not cause a gap between 50 years before and today but 5 years before and today. So it would be wrong to expect the books not to change which read by children who, together with the mentioned wind of change, face a change in everything including their interest areas, expectations from the life, school life, textbooks, models, aims, food and drinks they have, and cultural structure of the their society. However, despite the speed of this change, it is possible to canalize it to the positive direction. Hereby, fathers, mothers and teachers play very important roles. It is also an important factor that living environment canalize student to the same direction as well. Otherwise lack of one of them may transform the positive effect that is generated by the other in to negative direction. 2. It should not be so difficult to make libraries the preferable places for studying, researching and reading. It is so important that libraries and librarians face the transformation while this ideology is being told in schools. Smiling face personnel and friendly staff are the top among the things that has to be done. 3. Libraries should posses various works belong to Turkish and World literature and all books should be presented to everyone. Students who look for an answer should be welcomed and encouraged to ask more questions. 4. Libraries should be transformed into safe places where students can meet after school and families can let their children easily. For instance, cafeterias should welcome readers in some part of the library, internet should be accessed inside the library and promotions should be allowed if it is needed. 5. Changes stated above can make libraries which are now old fashion, a preferable places of the students. It should not be considered as use of internet need to be decreased during the process. Absolutely student should be served sources which are fast and reliable information banks. This can be managed by internet and can be managed by something else as well. Important thing is to contribute into the positive transformation of the library concept in our country. 453 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Bibliography Balcı, A. (2005). Sosyal Bilimlerde Araştırma Yöntem, Teknik ve Đlkeleri. Ankara: Pegem Yayınları. Belet, Dilek. Çiğdem Suna. Đlköğretim Öğrencilerinin Çoklu Zeka Alanları ile Okuma Đlgi ve Alışkanlık Düzeyleri Arasındaki Đlişki. home.anadolu.edu.tr/~sdbelet/yayinlar/zeka_alanlari.pdf. 23.05.2010 Dilidüzgün, S. (2007). Çağdaş Çocuk Yazını. (1. Edition). Đstanbul: Morpa Kültür Yayınları. Dilidüzgün, S. (2004). Đletişim Odaklı Türkçe Derslerinde Çocuk Kitapları. (1. Edition). Đstanbul: Morpa Kültür Yayınları. Ersoy, Ali. Şefik Yaşar, Đlköğretim 4. Ve 5. Sınıf Öğrencilerinin Đnternet Kullanma Durumları. www.tebd.gazi.edu.tr/arsiv/2003_cilt1/sayi_4/401-426.PDF. 23.05.2010 Gander, M. J.; Gardiner H. W. (2007). Çocuk ve Ergen Gelişimi. Ankara: Đmge Kitabevi. Gökşen, E. N. (1985). Örnekleriyle Çocuk Edebiyatımız. (1. Edition). Đstanbul: Remzi Kitabevi. Güleç, H. Ç.; Geçgel, H. (2005). Çocuk Edebiyatı. (1. Edition). Ankara: Kök Yayıncılık. Kaptan, S. (1998). Bilimsel Araştırma ve Đstatistik Teknikleri. (11. edition) Ankara: Tekışık Web Ofset Karasar, N. (2005). Bilimsel Araştırma Yöntemi. (1. Edition). Ankara: Nobel Yayın Dağıtım. Karasar, N. (2000). Araştırmalarda Rapor Hazırlama. (10. Edition). Ankara: Nobel Yayın Dağıtım. Neuman, W. L. (2008). Toplumsal Araştırma Yöntemleri. (3. Edition). Đstanbul: Yayınodası Yayıncılık. Özbay, Y. (2001). Gelişim ve Öğrenme Psikolojisi. (2. Edition). Trabzon: Erol Ofset. Sever, S. (2007). Çocuk ve Edebiyat. (3. Edition). Ankara: Kök Yayıncılık Tezcan, M. (2002). Postmodern ve Küresel Toplumda Eğitim. (1. Edition). Ankara: Anı Yayıncılık. (Yalçın; Aytaş, 2002: 28) Yalçın, A; Aytaş, G. (2002). Çocuk Edebiyatı. (1. Edition). Ankara: Akçağ Yayınları. Yavuzer, H. (1985). Çocuk Psikolojisi. (2. Edition). Đstanbul: Altın Kitaplar Yayınevi. Yazıcıoğlu, Y. ve Erdoğan, S. (2004). SPSS Uygulamalı Bilimsel Araştırma Yöntemleri. Ankara: Detay Yayıncılık. Yılar, Ö.; Turan, L. (2007). Eğitim Fakülteleri Đçin Çocuk Edebiyatı. (1. Edition). Ankara: Pegem A Yayıncılık. Yıldırım, A; Şimşek, H. (1999). Sosyal Bilimlerde Nitel Araştırma Yöntemleri. (4. Edition) Ankara: Seçkin Yayınevi. 454 � 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. 733 Title A name given to the resource Changing Educational Comprehension, Assessment of the Transition Process from Library to Internet and Turkey as A Specimen Author Author KARAKUS, Neslihan KARAYAZI, Nurgül Abstract A summary of the resource. There are different ways to acquire knowledge in the present educational system. This system aims to improve student’s research abilities, and is not concerned on the place where the knowledge is acquired, but the way it is acquired. This present educational system is basically centered in instructing the student in the class and telling him to make some researches on the topics given instead of just teaching that actually requires student’s passive learning. This method has brought the lack of library use. With the student centered active learning that gives strong emphasis on research it was expected that libraries would win back its former sign finance. Never the less this time libraries face another threat: internet. In this research we will examine the extent changes in and change of research process. While libraries became out of fashion day by day, we will assess how internet preferred for efficiency could affect using public survey we will try to reach changes in acquiring knowledge and changing roles of teacher\instructor and student in the context of educational institutions. 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 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/36cf481aa4c57d9a342dc71661bbf51a.pdf 84f3423fcc93b6449519b37810941662 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo The Importance of Personel Selling on Tourism Management Sebahattin KARAMAN Asst.Prof., Balikesir University The School of Tourism and Hotel Management TURKEY skaraman@balikesir.edı.tr Abstract:In tourism enterprises the aim of sale enhancement efforts is to draw attention of potential tourist, to inform about tourism enterprises, to stimulate the request of purchasing and to achieve the sale of touristic product. In tourism, the efforts of sale enhancement are performed via promotion methods like personel selling, advetisement, presentation and public relations. Since the element of tourism is the human's sevice to the human, the obligation of consumption in the place of production and the necessity of face commucatıon makes personal selling important for tourısm enterprises. Every employee who has one -to one commucation with tourist also contributes to the marketing of touristic product. In this study, the importance of personal selling on tourism marketing is explained. Definition of marketing Marketing, generally, contains all the activities taken place in order to transport the produced goods to the aimed consumer. In developed countries, marketing activities play an important role in enterprise activities. Transporting the produced goods or service with the most suitable marketing activity is aimed. There are various definitions of marketing in the related literature, depending on the background of the definer. Below is presented some of them: ―Marketing, basically, is the exchange process that is intended for meeting people's needs and demands. One side from the two or more sides gives something to the other side, and in turn takes something else which is valuable, in order to meet their own needs.‖ (MUCUK, 1994) ―Marketing is the activity system that is intended for planning, promoting, and transporting in order to present the goods or services that are satisfactory for the demands of the present and potential consumers.‖ (STANTON, 1981) ―Marketing is performing the enterprise tasks that direct the producer to consumer or to user traffic of goods and services that are aimed to satisfy the consumers and to meet enterprise goals.‖ (McCARTHY, 1994) American Marketing Association defines marketing as: ―Marketing is the process of planning and applying the attempts of creating, pricing, transporting and promoting the goods, services and ideas, in order to provide the exchange relevant to the goals of people and organizations.‖ (MUCUK, 1994) According to the definition of Philip Kotler, marketing is, ―a set of activities for reaching the organizational goals, and intended to provide the exchanges in the aimed markets.‖ (KOTLER, 2003) ―Marketing can be expressed as an exchange that takes place between dealers and consumers. In this process, the aim of the marketing is transporting the goods and services to consumer that are suitable for the needs and demands of the consumer, in the proper time and place, with an appropriate price.‖ (ALTUNIġIK, 2010) The principle goal of marketing is to profit by satisfying the needs and demands of the aimed consumers and clients. Before starting to produce, enterprises must make marketing a function of producing by doing a Market research. Marketing continues after producing, before the sale, and after the sale. Also, it is important to consider social needs besides consumer and client needs. This is needed so as to complete the goals and missions of the enterprise in the long run. Thus, marketing is the planning, managing, and controlling task of the marketing components that would profit or benefit by satisfying the demands and needs of the producer, consumer and society. (Avcıkurt, 2010) Tourism Marketing Tourism is a rapidly improving sector. For this reason, it is also an important source of income for national economy. Tourism marketing is gradually developing owing to the increase in the competition in tourism sector, diversity and complexity of tourism markets, and increasing consciousness of consumers. Number of polite and 553 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo conscious people who got used to dine outside their houses is rapidly increasing, comparing to past. These people want to realize their holiday experiences, achieve new experiences, and thrive culturally. Present-day holidaymakers are more selective when selecting touristic enterprises. Appealing these people to enterprise is only possible by giving more qualified tourism services, and more tactful marketing applications. (RIZAOĞLU, 2004) There are many definitions about tourism marketing. The most extensive and accepted of all is the made by World Tourism Organization. According to this definition; ―Tourism marketing is a management philosophy that, in accordance with the aim of a tourism marketing or touristic station, aims to make research, estimation and selection about the product by considering the features of tourism demands in order that tourism product takes a good place in the market, and the decisions made about the subject matter.‖ (ĠÇÖZ, 1996) It's the overall task related to the transportation of the touristic goods directly or via tourism agents, in the local, regional, national, or international framework, from the producer to tourist, the last consumer, and creating the desire about the touristic consuming needs. According to this definition, tourism marketing is the efforts about the presentation and sale of the goods and services that would meet the tourists‘ needs. Touristic goods and services can be sold to tourists, directly by the producing touristic enterprises, or resellers, travelling agents, or tour operators. It is essential in tourism marketing to research and know what the tourists‘ new needs are. (HACIOĞLU, 2000) It can be said that, the reason that products presented in tourism industry has individual features can be related to both touristic supply and demand, and the fact that tourism industry is resultant of different sectors. In tourism industry, mostly, service is presented. Basic features of services can be listed as: (1) to be abstract, (2) inherence of production and consumption, (3) its change depending on the producer and consumer of the service, and its change depending on place and time, and (4) not to be able to stock up. (KOTLER, 2003) Touristic Product Touristic product is a whole that consists of the products and services that can meet the consumers‘ needs. From this aspect, touristic product can be only one product or service (such as suntan lotion, a plane seat), or a combination of product and service that can meet the needs many times (such as accommodation, food service), or a package that includes all (a tour that includes ticket sale, guidance service, transportation, accommodation, food service, entertainment). (OLALI & ALP, 1986) In definitions of touristic product, the key point was the touristic product's combined feature. The reason that touristic product has a combined feature is that there are many elements that consists it. These elements can be listed as: Natural, cultural, historical, artistic values and having of the country or the region that appeals tourists, Enterprises, hotels, motels, restaurants, entertainment and sports facilities, and travelling agents that serve to tourists, Travelling enterprises that would provide the opportunity for the tourists to reach their destinations, The combined structure of the touristic product, the elements it includes, the consumer audience that it aims, differentiates touristic product from other industry products. (HACIOĞLU,1996) That people are the subject of tourism, the obligation of consuming the touristic products where they are produced, and requirement for face-to-face relationship and behaviors, make individual selling an important fact for tourism businesses. It contributes the marketing of the product, and becomes a part of the touristic product by interacting one by one with the tourist and providing the service. In other words, employee who directly gets into touch with enterprise is also included in the individual selling tasks. Thereby, employees must know the enterprise really good. As well as knowing enterprise‘s aims and goals, its culture, features of the market in which they work, changes and innovations, and what is the aimed people of the enterprise, their appearance, speech, attitude and behaviors increases their efforts regarding individual selling. In tourism sector, in which human relations are the most intensive, the area the individual selling (alias individual selling) is most used is travelling agents. In travelling agents, where most of the tourism sector's sales are done, individual relations are gaining importance, as the competition increases. Marketing Touristic Product As the touristic product is a product with high and flexible demand, tourism companies must have an organization that would be able to apply their sale increasing efforts. The aim of the sale increasing efforts in tourism companies are by attracting attentions of the tourists informing them about company products, by creating tend and desire to products and motivate them and make tourists buy their products. Sale increasing efforts in 554 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo tourism are done by individual selling, advertising, presentation, human relations and sales development tools. (Hacıoglu,Avcıkurt, 2008) In tourism, individual relationships gain importance as the main factor in tourism is people, and as automation does not take too much place in tourism. Individual selling that is done via speeches and meetings, face to face with potential consumers, is the most effective sale increasing effort. In tourism companies, various sale increasing efforts are applied considering the policy of the company, features of the company, economical condition, competence environment, and the market in which it works, features of the tourists that it services. It‘s possible to show discounts that company applies to its clients under specific conditions or during specific times, gifts that are given to clients, outer services as examples for the sale increasing efforts. (ĠÇÖZ, 1996) Components Of Tourısm Marketıng REKLAM INDVIDUAL SALES PUBLIC RELATIONS Newspaper Personal communication with customers Relation with the press Journal Sales agents‘; News Radio Selection Institutional personality Television Training Announcement Post Payments regions Dialogues Outdoor Editorship Message Budget Shared ads SALES PROMOTION Coupons Sample products Exhibition-Fair Competitiıons Direct Lottery Sale Points Discounts Money Refund Source: ODABAġI, 1995 Chart 1. Tourism Marketing Components Individual Sale and its Importance Individual sale is an element of promotion mixing. When developing individual sale strategy, marketing mixing elements are taken into account. Individual sale must be evaluated one by one, according to goods, price, distribution as well as other mixing strategies. In the past, individual sale employees and sale managers didn‘t have quite a role in goods planning and developing decisions. Based on the developing marketing concept, when deciding goods‘ feature and benefit, sale employees‘ knowledge is given a consideration as they are close to the market. Individual sale is an effort aimed to selling, which is done by speaking, meeting, and concluding. For tourism companies, on the other hand, individual sale is an effort, spent by the sale employees, by meeting with potential customers to sell. Individual sale is a primary promoting technique for tourism companies. Marketing actions of touristic companies is mostly depended on the individual sale relationships. Because trip and tourism is an activity for people. In other words, trips and tourism require human relationships and behaviors that are performed face to face in all aspects. Touristic product can not be seperated from the person who sells, presents, or serves it. Thereby, the success of the tourism company depends mostly on individual sale. (Avcıkurt, 2010). Even though promoting techniques have their individual benefits and features, none of them can be replaced with individual sale. Also, the fact that tourism activity is an intensive effort required activity, it brings individual sale to the foreground. The fact that consumers have to go to the place where the service is presented, makes individual sale more important compared to the other elements of promoting techniques. (RIZAOĞLU, 2004) All marketing efforts are devoted by gathering together the sellers and buyer to provide buyers with knowledge about the products and to realize the sale. Even though buying process might seem to be easy, in fact it is a pretty complex process. Companies, in order to promote the product or/and services that they produced or present, they have to plan the promoting mixing elements systematically, and apply these plans, and check these applications. Individual selling is presenting the goods or services in such a short time, and is the effort done by meeting and speaking one by one in order to sell the product. 555 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Consumer must be convinced to pay for the product or service. And in order to be convinced, feeling of the customer who will try the product or service for the first time must change. Considering the fact that feelings about the products are hard things to change, sale employee facilitates the consumers‘ information gaining process, by providing customer-product knowledge. Thereby, s/he provides the environment for the feeling change. During the sale introduction, by asking questions and including the customer in the communication process, s/he provides the opportunity for the customer to clear the question marks in mind. Sale representative, as well as determining the demands and needs of the customer, has the possibility to state customer's interests and values. And then, it is easier for a customer whose attitudes and values are taken into account, and who receives a message according to his/her demands and needs, to be convinced. (OBERHAUS, 1993) Customer, first gives a look at the quality of the service, and by evaluating the criteria such as suitability(time, price, installments, sale point etc.), ease of use, ease of access, delivery speed, and effective distribution, decides whether the service is appropriate to pay for or not. For this reason, it is necessary to know that the customer wants and to reflect this knowledge to business action. In this respect, it is necessary that companies create a competency advantage by presenting customer values as a priority, as well as creating a difference. (YAMAMOTO, 2003) The key point about customer loyalty is satisfying the customer. A satisfied customer, keeps paying for a long time, as the company creates new services and improves the present ones, pays more, makes compliments about the company and its services, does not mind other companies and their services, and does not mind price, gives recommendations to the company about new services. As the process cost falls into a groove, serving the present customers is much easier than finding new customers. (KOTLER, 2003) As it is clear in the statements above, individual selling is vitally important for providing consumers‘ permanency, and making chain-sells. Another important fact here is the sale employee who will realize the sale. Aims of the sale employee are briefly: -Contributing the image of the company and brand -Increasing consumers dependence to both brand and their choice -Providing the opportunity for the product and brand to be distinguished -Providing the opportunity to reach more and exclusive customers -Realizing sale by convincing the customer and maintain it. -Providing customer satisfaction and increasing it -Providing the appropriate service for the customer -Increasing the frequency and quantity of sale. Earning more to the company. -Increasing the knowledge about the products and services -Creating a conscious customer audience -Supporting postsale services. When realizing the aims of the company and promoting activities, individual selling aims we mentioned are devoted to increase the sales volume. In this respect, aims such as conserving market share and trying to enlarge it, catching the sales value that can increase the profit, earning new customers with certain specifications, detecting individual sale expenses must be regarded. Advantages and Disadvantages of Individual Sale Advantages Individual sale has some aspects that are superior to other mixing elements. The superior aspects can be summarized as: (KOZAK, 2006) 4.1.1. Can directly communicate with customers. 4.1.2. Can keep customers' attentions up 4.1.3. As it counts on face to face communication, provides the opportunity to observe the reactions right away. 4.1.4. Mutual communication is possible. 4.1.5. Can reveal customer's individual needs 4.1.6. Can focus on the subjects that customers are sensitive about 4.1.7. Can have friendship with their customers. Disadvantages  Its scope is limited. In certain time, few customers can be contacted. 556 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo  It's costly. For customers who are untidy geographically, it is costly to contact each customer.  It's long-term. It's not short-term, long and constant. Specifically, requires an application whose selling power is planned. Individual Selling's Leading Customers to Buy There are two sides in individual selling: Seller and buyer (customer). Firstly, for a successful sale, a good sale teams required. For this reason, we will investigate the features that a sale employee must have. In the other phase, behavior of the customer or client who is on the other side of the marketing will be investigated. For a successful sale, we need to know the customer well, and plan the sale process according to this fact. As our subject is individual sale and marketing in travelling agents, touristic customer behavior will be stressed. Qualifications of Sale Employee In individual sale, face to face communication is the subject matter. Hence, sale employees play a vital role for individual sale. Nowadays, companies that are aware of the importance of human relations must pay attention to selecting suitable employee for creating their sale power. The sale employees selected haphazardly without training about profession flat out and prevent company from having a competence advantage. Travelling agents, like other companies, must pay attention to some specifications in sale employees who will work in marketing and sale department. Individual sale skill is important. But promotion and advertising, is not enough to succeed. These are rather useful for attracting attention. At this point, sale employee takes to the stage and follows through. For this reason, intelligence, experience, education and some human psychology is required for travel consultant. A talented employee is able to turn a little curiosity to a deal, to create other little tours other than main trip (cross selling), to save hesitant investments. A weak sale employee, on the other hand, is like a drug for all companies. After the improvement of service, advertisement, and all other works, careless, rude, or inadequate presentation might easily cause customer to go back. (REILLY, 1987) Individual sale team travels very often to find potential clients and keep present clients. While working, they spend too much time and effort. And this increases the expense of the activities. But, marketer, as s/he communicates with the client face to face, can instantly evaluate the reactions and interests about the product. And thereby, can instantly answer customers‘ questions and replies to their objections and can follow through. Touristic Consumer When marketing any product or service, the first thing to take into consideration is the fact that not everyone is the buyer we are looking for. The first thing we try to do is, on the other hand, detecting people who can possibly our clients. Later on, getting to know potential clients in detail, and developing strategies according to these details. every consumer is not same. Everybody has different feature. As well as they can be financial, cultural, interests, age, health condition they can also be personal features. Touristic consumers form the focus of the tourism marketing activities. People who buy or have a tendency to buy all the tourism goods which are produced in tourism companies and tourism regions; on the other hand people who join the tourism activities are called touristic consumers. In tourism market sale it is quite important to be a good listener as well as an effective speech. A good sale employee must listen to the customer carefully. Too much speaking sometimes affects person or people in a negative way. That everybody has a different view must be taken into consideration. To control its truth, the comments of person who is speaking must be repeated in the process of speaking. Repeating what he or she says in a simple way shows that speaking is paid attention, understood, and given importance to the person. In tourism market, asking many questions to customers their needs are detected and must be presented alternative products. Conclusion It is very important for all companies that produce goods or services, to increase income through selling. A business that can‘t increase its income can‘t obtain its persistence because the primary goal of business is to get some income by selling goods or kinds of service. Today, in which we face and increase in competition and in service sector which doesn‘t have opportunity to stockpile, selling and marketing activities gain importance. For selling to 557 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo occur, businesses need a valuable marketing path. It‘s very hard to reach expected market ratio for a business which doesn‘t give any importance to marketing path for selling, no matter how king goods or service it produces. Personnel that is responsible for selling is also very important for marketing and selling policies to function correctly. Selling personnel is required to have necessary information and abilities. Especially in tourism sector, in which there is an abstract service and goods that cannot be checked beforehand, quality of personnel gains more importance. In struggles for tourism sector to market and have a persistence one of the most important factor is individual selling. Individual selling contribute to process of a customer‘s decision by one by one and personal communication. In tourism business every personnel that faces customers is like a selling staff. They can sell all the products outside their department or can inform customers about those products. So, they can contribute to selling success. Individual selling process is a complex process which begins with potential consumer‘s buying a product, and after selling, analyzing the consumer‘s satisfaction level. Thereby, a good and well-informed selling personnel gains customer loyalty for latter periods. References Altunısık, Remzi, Turizm Ġsletmelerinde Pazarlamanın Temelleri ve Ġki Farklı Pencereden Pazarlama Yöntemi : Üretici ve Tüketici Bakıs Acısı, (edit Cevdet Avcıkurt,Demirkol S.,Zengin B.), Turizm ĠĢletmelerinin Pazarlanmasında 7P ve 7C. Degısim Yayınları, Istanbul. ARIKAN, Rauf ve ODABAġI Yavuz, (1996), Tüketici DavranıĢları ve Tüketici Bilinci, EskiĢehir, Anadolu Üniversitesi Yayınları. Avcıkurt , Cevdet, (2010), Turizmde Tanıtma ve SatıĢ GeliĢtirme,DğiĢim Yayınları,Ġstanbul. Avcıkurt, Cevdet,Demirkol S.,Zengin B.(2009), Turizm ĠĢletmelerinin Pazarlanmasında 7P ve 7C. Degısim Yayınları, Istanbul. BUELL, Victor. P.(1966), Marketing Management, London, Pan Books L.T.D. FUTRELL, Charles M. ,(1996), Fundamentals Of Selling: Customer For Life, Chicago HACIOGLU, Necdet, (2000), Turizm Pazarlaması, Bursa, Uludağ Üniversitesi Basımevi HACIOGLU,Necdet,Cevdet Avcıkurt, Turistik Ürün ÇeĢitlendirmesi, Nobel Yayın Dagıtım,Ankara HACIOĞLU, Necdet, (2006), Seyahat Acenteciliği ve Tur Operatörlüğü, , Bursa, Uludağ Üniversitesi Basımevi ĠÇÖZ, Orhan, (1996), Turizm ĠĢletmelerinde Pazarlama, Ankara, Anatolia Yayıncılık ĠÇÖZ, Orhan, (2003), Seyahat Acenteleri ve Tur Operatörlüğü Yönetimi, Ankara, Turhan Kitabevi KOTLER, Philip, (2003), Marketing Management, New Jersey, Prentice Hall Publications KOZAK, Nazmi, (2006), Turizm Pazarlaması, Ankara, Detay Yayıncılık McCARTHY, E. Jerome, (1994), Basic Marketing, A Managerial Approach Ġllinois: Irwin,Inc. MUCUK, Ġsmet, Pazarlama Ġlkeleri, Ġstanbul, Der yayıncılık OBERHAUS,Mary A., (1993), Professional Selling, A Relationship Process, Newyork, Dryden Press ODABAġI, Yavuz ve OYMAN, Mine, (2001), Pazarlama ĠletiĢimi Yönetimi, , Ġstanbul, MediaCat OLALI, Hasan, ALP, T, (1986), Turizm, Türk Ekonomisindeki Yeri, Ġzmir, Ofis Ticaret Matbaacılık REILLY, Robert T. , (1987), Seyahat ve Turizm Pazarlama Teknikleri, Ankara, Kültür ve Turizm Bakanlığı Yayınları RIZAOĞLU, Bahattin, (2004), Turizm Pazarlaması, Ankara, Detay Yayıncılık 558 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo YAMAMOTO, Gonca Telli, (2003), BütünleĢik Pazarlama, Ġstanbul YÜKSELEN, Cemal, (2003), Pazarlama: Ġlkeler-Yönetim, Ankara, Detay Yayıncılık 559 � 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. 274 Title A name given to the resource The Importance of Personel Selling on Tourism Management Author Author KARAMAN, Sebahattin Abstract A summary of the resource. In tourism enterprises the aim of sale enhancement efforts is to draw attention of potential tourist, to inform about tourism enterprises, to stimulate the request of purchasing and to achieve the sale of touristic product. In tourism, the efforts of sale enhancement are performed via promotion methods like personel selling, advetisement, presentation and public relations. Since the element of tourism is the human's sevice to the human, the obligation of consumption in the place of production and the necessity of face commucatıon makes personal selling important for tourısm enterprises. Every employee who has one -to one commucation with tourist also contributes to the marketing of touristic product. In this study, the importance of personal selling on tourism marketing is explained. 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/22f37bb3a98b936963f3c24968a45da6.pdf 44023d6783c4a031fc7d25551e9ac540 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Relationships between the Accountancy Students’ Future Occupational Choices and Their Attitudes towards Accountancy Profession ReĢat KARCIOĞLU Atatürk University, Faculty of Economics and Administrative Sciences, 25240 Erzurum, Turkey, rkarci@atauni.edu.tr Hakan YAZARKAN Atatürk University, Vocational College of Oltu, Oltu - Erzurum, Turkey, hyazarkan@atauni.edu.tr Fatih KARCIOĞLU Atatürk University, Faculty of Economics and Administrative Sciences, 25240 Erzurum, Turkey, fkarci@atauni.edu.tr M. Dursun KAYA Atatürk University, Vocational College of Erzurum, 25240 Erzurum, Turkey, dursuni@atauni.edu.tr Abstract: In recent years researches about accountancy which is one of the most important professions in the world and in our country asserts the negative attitudes of the students about carrying on the profession. The study which is about the causes of negative attitudes and occupational scope choices of the students of accountancy, examines the relationships between the occupational scope choices of the students and their attitudes towards accountancy profession. According to the results of the research, any relationships between the students‘ demographic characteristics and choices and attitudes towards the profession are encountered. However some relationships have been encountered between the occupational scope choices and attitudes towards accountancy profession. Sundry suggestions are put forward in accordance with the results of the research. Introduction In the competition conditions today; enterprises need some knowledge in order to be able to available in market and reach their aims. The way of reaching this knowledge is up to a good accounting system and having accounting staff with quality who will sustain this system. Accounting system with quality is also trained in vocational college of universities in our country. By law, profession members were handled in three groups such as Independent Accountant, Independent Accountant and Financial Consultant, Certified Financial Consultant. The fact that accounting training become global level; it all depends on accessing to the knowledge to the production, usable in the realization of the change, enabling taken risk, when deciding, having his decision, those who produce solve not problem, and growth of human force who their listening skills improve. In this connection, investigations were done in subjects of accounting program students‘ reasons of preferring this program, their point of view, their behaviors in working in this profession and ability of their education‘s vocations aims in addition (Özcan, Ünal & Helhel 2009). When we looked accounting education subject in actual mean, it was seen that people who want to enter accounting vocation should be equipped with essential knowledge not only for vocational knowledge but also 1 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo vocational skills, valves, ethical and technological improvements (Özbirecikli & Pastacıgil 2009). In a medium in which the need required for accounting persons who will provide the whole, true, impartial and quality knowledge about enterprise financial matters increase day by day, increasing of the knowledge of vocational college students is very important. In this context quality education, qualified accountant, quality accounting knowledge and effective administrative decision have come up with as the importance for a quality accounting education (DaĢtan 2009). Choose of career is an area which attracts especially academicians and professional and all of the societies attention because at being multi directed. Choose of carrier is not only earning money and provide his life standard but also may be a way of self expression of individual or a realization of himself and the method of acquiring of role. (Karcıoğlu 1994). Unit of professional quideship was created for this lost of theory was improved such as feature agent theory (Zaccaria 1969), psychoanalytic theory (Zaccarya 1969), requirement theory (Osipow 1968), theory of professional flourishing (Crites 1969, Ginzberg 1952), identity theory (Tiedaman & Ohara 1959), typology theory (Holland 1973), theories of decision which were improved by (Gellat 1962, Katz, 1966), conceit theory (Wylie 1979) developmental individuality signification theory (1982-1991) (Super et al. 1963). Carrier is the whole of the facilities based ob skill and knowledge acquired by a certain education and done in order to earn their life by individual. In other words, carrier is the way of development of himself and his skills and this way determines personality features, dreams, sight of the life and values of individual. Individuals direct lots of important life activity such as whether find a job or not in the future, whether be successful or not, whether like his carrier or not, person who he will get married, location where he live, education style his children (Karcıoğlu 2001). When importance of accountancy and occupation of accountancy takes note of according to economical and social life, this occupation can be preferred by the best as it can perform expected role itself and can continue. So most of expectation from occupation of professional and much serving to public profit and possible along with determination of factor which role to prefer occupation. Besides, when accountancy irregularity which occur in recent years bears in wind with public and economical effects, role of occupation and accountant much have drown and determination of factor which role to prefer occupation have become important (Durer et al. 2009). Choose of career is a marketing activity taken on the content of occupation and career marketing. In the preference of the profession such as a product or service, where is marketing strategies have been applied. Not only is choosing of career important, but also how mentioned profession will perform important. In this research it is aimed to determine the relationship between point of views of accounting students and their preference. In the application section of the research, the findings of the studies about students have taken the place. The Content of Research When we take on the choose of career as the behavior of consumer or student, all factors affecting purchasing behavior consumer-students will be effecting in the choosing of the career of the individual and on the preference of in what may the profession will be carried out. Some studies carried out in USA, UK and Canada, Australian and New Zealand show that accounting education come to be an area preferred less by students. On the other hand, after a lot of students receiving accounting educate had graduated, they tended not to sustain this profession. It is thought that mentioned negative behavior may originate from the problem of detection for suitable areas when individual determine their career. From this starting point, the relations between preferences of the area they wanted to sustain and their behaviors orienting to the profession have been investigated. It is aimed that recommendations should be offered, which will contribute to occupational satisfaction and effective sustains by orienting according to personal features of the students, thus the consultation units of the organizations which give accounting education. The study content on the research consisted of the students having accounting professional educates Atatürk University, Niğde University and Pamukkale University. Those who accept to participate in voluntarily survey study were included in the sample group; easy-sampling method was used. So, the results of the study are not generalized for other student and Turkey. Material and Methods In search sampling in easy method was used, the principle of voluntary was essential, total 400 surveys were sent to practice, from those, those that content and sample of search are suitable 372 piece are subjects to analysis. 2 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Before certain survey form is prepared, data collection isn‘t passed for search, it was interviewed with 10 students from Atatürk University Vocational College of Oltu Account Program and survey questions were prepared questions were asked in 5 likert scales (5 equals I agree conclusively, …, 1 equals I don‘t agree conclusively). And then prepared surveys were tried on 10 students who are different from the former group. In survey form parts that aren‘t understood and clear were put in order again and lost shape was given to form. In this search used in survey form was include two group questions. Questions of first group consist of buying behaviors and student/consumers demographic properties. Questions were taken part in to determine opinions of second group students for account occupation. Investigations were carried out to students face to face and the last week of March 2009 by lecturers and Atatürk University Vocational College of Oltu, Niğde University Vocational College and Pamukkale University Faculty of Economics and Administrative Sciences. The scripts were made analysis with the aid of SPSS statistic packet program. During the data analysis, frequency of the distribution, anova and correlation tests were used. The investigation carried out by developing suitable hypothesis according to ―students‘ occupational preference behavior and behavior towards accountancy occupation‖ and there is correlation between students‘ demographic properties and occupational preference behaviors.‖ Findings Participating the investigation, 50.3 percent of the answers are woman and 54.3 percent of them placed between 21-24 age groups. Answering the investigation, 70.4 percent of them graduated from normal high school and 24.7 percent of them are Atatürk University Vocational College of Oltu students and families‘ average income distribution for per month of 36.0 percent of them are 1001-1500 TL and it can be seen that chief of families‘ occupation of them have got free jobs (Table 1). 3 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Demographic properties Distribution according to sex Distribution according to age Distribution according to educational levels Distribution according to studying school Distribution according to taken place class Family‘s average income level for per months Chief of the family‘s occupation Father‘s education level Mother‘s education level women men 17–20 21–24 Up 24 Trade vocational high school Anatolian trade vocational high school High school other Ataturk Univ. Vocational College of Oltu Niğde Univ. Vocational College Pamukkale Univ. Faculty of Economics and Administrative Sciences First class Second class Third class Fourth class 0–500 501–1000 1001–1500 1501–2000 2001–2500 Up 2501 Public officer Private sector employer Free jobs Primary school Secondary school University Primary school Secondary school University Total N 187 185 153 202 17 75 13 262 22 92 135 % 50.3 49.7 41.1 54.3 4.6 20.2 3.5 70.4 5.9 24.7 36.3 145 145 157 19 51 47 130 134 32 11 18 92 68 212 154 168 50 246 109 17 372 39.0 39.0 42.2 5.1 13.7 12.7 34.9 36.0 8.6 3.0 4.8 24.7 18.3 57.0 41.4 45.2 13.4 66.1 29.3 4.6 100 Table 1: Distribution of student‘s demographic features It is reported that % 62.6 of students close neighborhood do not continue the job of accountancy, and as % 50.5 of students have information about the job of accountancy after graduate. It is declared that % 43.2 of the students who think to carry on job of accountancy work in a society or foundation, % 40.3 of them think to work as independent accountant or financial consultant, only % 16.5 of them work with another financial consultant (Table 2). Yes Carrying on the job in close neighborhood Recognizing of the job before attending to the university Thinking of carrying on job of accountancy n 139 188 244 No % 37.4 50.5 65.6 Table 2: Situation of the students about job of accountancy 4 n 233 184 128 % 62.6 49.5 34.4 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo On the other side, the response of students who don‘t think to carry on job of accountancy is on the table below (Table 3). As seen on Table 3, the students who don‘t like the job of accountancy take part at first turn with about 2.73 point, the reason of carrying on the family business, take part on last turn with turn with about 4.98 point. Reasons To hate accountancy job To study for graduating university Dissatisfaction of accountancy job To do a different job by vertical transition To study as the family desire To study as to be police, noncommissioned officer etc. To do own family business Average 2.73 3.43 3.75 3.95 4.40 4.72 4.98 Significance order 1 2 3 4 5 6 7 Table 3: The reasons of students don‘t want to sustain accountancy job The reasons were asked to students who want to go on accountancy job in an institution or verbal, taken answers were showed at Table 4. Among the students who want to sustain accounting profession in or organization or governmental organization, while labor security is on the first roll with 1.97 points and having the most important significance, the scarcity of qualified personnel is on the least importance with 4.85 points. Reasons Labor security Insurance possibility Economic impossibilities as own job Standard working hours Family desire Necessity of qualified personnel Average 1.97 2.78 3.23 3.50 4.68 4.85 Significance order 1 2 3 4 5 6 Table 4: the reasons of people who want to sustain accountancy job in an organization or governmental organization The reasons for this preference were asked to the students who want to sustain their professions belong with an accountant or financial consultant. In the responses taken for this question, ―The fact that the risk of not finding customer‖ took place in the first row with 1.79 score where as the fact that the responsibility is low became third row with 2.24 points and the last row (Table 5). Reasons The fact that the risk of not finding costumer become low The idea of not to succeeding lonely Low responsibility Average 1.79 1.98 2.24 Significance order 1 2 3 Table 5: The reasons of those who want to study accounting along with a financial consultant The reasons of preference and obtained results about those who want to sustain accountancy with a financial consultant r are given in Table 6. The feeling of independent studying is in the first row and its score is 2.57 but the reason of family job to do the place in sixth raw with 4.96 point. Reasons The feeding of independent study The desire of improving himself Suitability to the skills More earning The profession with a good prestige Family job Average 2.57 2.62 3.45 3.62 3.83 4.96 Significance order 1 2 3 4 5 6 Table 6: The reasons of those who want to sustain accounting along with independent accountant 5 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo In order to determine the ideas of students about accounting, the questions about the job were asked and the answers men taken according to the fifth likert scale (1: don‘t agree on definitely, 2: don‘t agree on, 3: neither agree nor disagree, 4: agree on, 5: certainly I agree with). In the end of the assessment carried out, average scores and standard deviations are given in Table 7. Average value orienting to accounting professions of the students was realized as 3.19. The ideas orienting to accounting professions Mean ± SD The effect of high finding job possibility The effect of high earning expectancy The effect of individual work facility The effect of early start facility to work out Being an enjoyable profession Being a lovely profession Adequacy of acquiring of its foundation even if it seems difficult Being a credible profession in society Offering the opportunities which will prove the success Being a profession in accordance with individual structure Offering the opportunities making career facility Offering the opportunities employing in governmental organization Offering the opportunities employing in private sector Being an important profession which every sector needs The effect of feeling safety by yourself because of working facilities The effect of prejudices which was before learn accounting Leading to boring because of difficulty of accounting Existence of obstructions in front of accounting carrier The effect of chance which will have another profession The bad effect of low price in early times The effect of opportunity of working in the big city The effect of risk of independence study Having long probationary period The effect of round people who is accounting profession The effect of being not enough accounting personal in the market Rising of profession importance with the period of EU adapt The effect of being intense of working hours 3.37 ±1.14 3.47 ±1.08 3.72 ±1.10 3.17 ±1.13 2.95 ±1.25 3.13 ±1.23 3.45 ±1.13 3.32 ±1.08 3.14 ±1.15 2.93 ±1.25 3.19 ±1.19 3.59 ±1.03 3.60 ±1.04 3.81 ±1.13 3.30 ±1.12 3.20 ±1.26 2.99 ±1.30 3.34 ±1.24 2.83 ±1.29 2.80 ±1.23 2.98 ±1.27 3.08 ±1.16 2.77 ±1.26 3.18 ±1.13 2.88 ±1.16 3.27 ±1.11 2.84 ±1.20 Table 7: The descriptive findings of students‘ remarks towards accountant profession When differences between intends of continue accounting profession and students behaving interest in accounting profession were examined in the future, it has been differences between behavior of students who wants ( X =3.38) and no wants ( X =2.84) to continue this profession (f=122.68, p<0.001). When the effectiveness degree of the reason of the students who don‘t want to continue accounting job in the behaviors orienting to the profession was examined, the correlation between them can be followed from the Table 8 in which there are correlations. There was significant relation between the attitudes of students orienting to the profession and the students who studies to become officer or police and those who don‘t like the accounting job (respectively r=0.208, p<0.01 ve r=0.178, p<0.01). Similarly, there was significant relationship between the students who are university graduate (r=0.175, p<0.05) and the students who attend to vocational school and who want to make vertical transition to the university (r=0.136, p<0.05) in their behavior orienting to the professions (Table 8). 6 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo The reason of not to desire for carrying on accounting profession in future Not to enjoy profession of accounting To study for becoming university graduate To study for family desire To struggle with his/her own family To study for becoming a policemen or an officer To have a different job by making vertical transition Dissatisfaction of accounting r 0.208 ** 0.175 * 0.114 -0.067 0.178 ** 0.136 * -0.052 Table 8: the correlation between those who don‘t want to continue accounting job and behaviors of their orienting to the profession *: significant at p<0.05, **: significant at p<0.0.1 When the relationships between behaviors orienting to the profession and the reasons of those who don‘t want to continue along with a independent accountant was examined, it was found out that there was relationship with only family job and there was no meaningful relationship between other reasons. The reason of those who want to continue along with independent accountant and financial consultant The feeling of independent work The desire of improving himself Suitability to the skills More earning The job with prestige Family profession r -0,063 -0,094 0,077 -0,104 0,040 0,205 ** Table 9: the relations between behaviors orienting to the profession and those who want to continue along with independent accountant and financial consultant **: significant at p<0.0.1 According to the results, due to only family profession, there was significant relationship between financial consultant and working idea with financial consultant. According to this, the behaviors of orienting to the profession of the students who have relatives in their families or financial consultant or independent accountant have increased positively. So, they desire to continue the profession along with a independent accountant or financial consultant. Among other variables, there was not any relationship. There is no relationship between behaviors of theirs to the profession and other alternatives of the students. In the research, there was no relationship between student‘s behaviors and demographic features. In other words, all the students perform similar behaviors. According to the research conclusions, there is relationship between the preference of professional field and behaviors of profession. But, there is no correlation between demographic features and preference to profession and behaviors orienting to the profession. Results and Discussion In order to determine the relationships between the ideas about accounting profession and personal features of the students receiving accounting vocational training, the results obtained from the study carried out for the students of Pamukkale University Faculty of Economics and Administrative Sciences and Vocational College of Oltu department of accounting of Atatürk University and Niğde University Vocational College are as follows. Most of the students have wanted to continue their profession. 43.2 % of these expressed that they thought to work in an organization or enterprise. 40.3 % of these students are in the opinion of being independent accountant or financial consultant. The most important reason of the students who want to work in organizations originates from their loving professions. They accept as a tool being a graduate of university or advantage of the facilities. 7 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Based on these conclusions, these suggestions should be made: It is very striking that the students doesn‘t have positive behavior against accounting profession. Positive sides of the job should be expressed to the students who receive accounting training in all over the world. Some programs may be performed. When the behaviors of these who are on the duty of being accountant were taken into consideration, this is thought that they don‘t have enough knowledge about accounting in practical life. So carrying out stay program effectively and giving homework to the students diving application about sector or application may contribute to the profession positively if some assignments are given. References Crites, J.O. (1969). Vocational Psychology, Mc.Graw Hill Book Co. New York. DaĢtan, A. (2009). Karadeniz Teknik Üniversitesi Ġ.Ġ.B.F. Ölçeğinde Akademik Görünüm ve Muhasebe Eğitiminin Değerlendirilmesine Yönelik Bir AraĢtırma. Muhasebe Finansman Dergisi, (42), 144–156. Durer, S., ÇalıĢkan, A. Ö., AkbaĢ, H. E., & Gündoğdu, C. E. (2009). ĠĢletme Bölümü Öğrencilerinin Muhasebe Alanında Kariyer Tercihlerini Etkileyen Faktörlerin Ġncelenmesi. Muhasebe Finansman Dergisi, (43), 65–79. Gellat, H.M. (1962). Decision-Making A Conceptual Frame of Reference for Counseling. Journal of Counseling Psychology. Pp:10-21. Ginzberg, E. (1971). Career Guidance, Who needs it, who provides it, who can improve it?, Mc Graw Hill Book Company, New York. Holland, J.L. (1973). Making Vocational Choices: A Theory of Careers, Englewood Cliffs: Prentice Hall, Inc., New Jersey. Karcıoğlu, F. (1994). Endüstri Meslek Lisesi Öğrencilerinin Benlik ve Mesleki Benlik Kavramları Arasındaki BağdaĢımın KarĢılaĢtırılması (YayınlanmamıĢ Yüksek Lisans Tezi), Ankara Üniversitesi, Eğitim Bilimleri Fakültesi, Eğitim Bilimleri Enstitüsü, Ankara. Karcıoğlu, F. (2001). Kariyer Yönetimi, Karizma Yayınları, Ġstanbul. Katz, M.R. (1966). A Modal of Guidance for Career Decision-Making. Vocations Guidance Quarterly. Vol. 15, pp:2-10. Osipow, S.H. (1968). Theories of Career Development, NewYork. Özbirecikli, M., & Pastacıgil, A. (2009). Türkiye‘de Muhasebe Eğitimin GeliĢim Süreci: IFAC Standartları Ġle Mukayeseli Bir Ġnceleme, Muhasebe Finansman Dergisi, (41), 82–96. Özcan, Ġ., Ünal, G.F., & Helhel, Y. (2009). Muhasebe Programı Öğrencilerinin Cinsiyet ve Öğrenim Durumunun Muhasebe Mesleğine Yönelik Tutumları Ġle ĠliĢkilendirilmesi, Muhasebe ve Finansman Dergisi, (41), 170–181. Super, D.E., Starishhevsky, R. Matlin, N. Jordan J.P. (1963). Career Development: Self-Concept Theory, New York: College Entrance Examination Board. Tiedaman, D.V. & Ohara (1959). Decision and Vocational Development: A Paradigm and its implications, Vocational Guidance and Career Development, Selecting Readings, The Mc Millian Company, New York. Wylie, R. C. (1979). The Self Concept, Vol.II., Theory and Research on Selected Topics, University of Nebraska Press, Lincoln/ London. Zaccaria, J.S. (1969). Theories of Occupational Choice and Vocational Development. Houghton Mifflin Company, Boston. 8 � 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. 128 Title A name given to the resource Relationships between the Accountancy Students’ Future Occupational Choices and Their Attitudes towards Accountancy Profession Author Author KARCIOĞLU, Reşat YAZARKAN, Hakan KARCIOĞLU, Fatih KAYA, M. Dursun Abstract A summary of the resource. In recent years researches about accountancy which is one of the most important professions in the world and in our country asserts the negative attitudes of the students about carrying on the profession. The study which is about the causes of negative attitudes and occupational scope choices of the students of accountancy, examines the relationships between the occupational scope choices of the students and their attitudes towards accountancy profession. According to the results of the research, any relationships between the students‘ demographic characteristics and choices and attitudes towards the profession are encountered. However some relationships have been encountered between the occupational scope choices and attitudes towards accountancy profession. Sundry suggestions are put forward in accordance with the results of the research. 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/b041f2cdc16c3c74774a84f07fbe0664.pdf 2cef38050f0a08c9bd152a1a6631aef3 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo An Investigation of the Relationship between the Two Different Groups of Students’ Entrepreneurship Characteristics M. Dursun KAYA Atatürk University, Vocational College of Erzurum, Erzurum, Turkey, dursun@atauni.edu.tr Salih Börteçine AVCI Atatürk University, Vocational College of AĢkale, AĢkale-Erzurum, Turkey, savci@gyte.edu.tr DilĢad GÜZEL Faculty of Economics and Administrative Sciences, Erzurum, Turkey, dguzel@atauni.edu.tr Betül BÜLADĠ ÇUBUKÇU Atatürk University, Vocational College of AĢkale, AĢkale-Erzurum, Turkey, betulbuladi@hotmail.com M. Fatih DEMĠRTAġ Erzincan University, Vocational College of Tercan, Tercan-Erzincan, Turkey, mfatih1981@hotmail.com Abstract: According to the definition of entrepreneurship and the studies carried out, the feature of the entrepreneurship is accepted unavoidable element for entrepreneurs‘ attitude. It is known that entrepreneurs have taken more risks or more opportunists and more innovative than he other entrepreneurs. But, these three entrepreneur dimension can change independently from each other in different environment circumstances. The purpose of this study is to evaluate these three factors affecting the entrepreneurship for this reason. A survey developed for such an evaluation was applied by face to face with 190 volunteer students attending to senior classes of three different vocational colleges with economics and administrative sciences faculty of Atatürk University. The data obtained from the research were taken into consideration and the students were classified into groups. While the students in the first group consisted of the students who don‘t take education or don‘t have any knowledge, the students in the second group consisted of the students who have some knowledge about entrepreneurship or those who have lived in an entrepreneur environment. While 47.0% of the students have taken the place in the first group, 53.0% of them are in the second group. Students‘ t test and one-way anova analysis in SPSS were used in the medium to data set obtained. In one-way anova analysis carried out, it was detected that the students who are not from entrepreneur milieu and attending to different academic units had innovative feature. But, in the dimensions of evaluation of opportunity and taking risks, in all comparisons, there was no distraction between both two groups and according to the demographic features. Introduction The impact of entrepreneurship education has been recognized as one of the crucial factors that help youths to understand and foster an entrepreneurial attitude (Gorman et al. 1997; Kourilsky & Walstad 1998). Due to the influence that education could have on the attitudes and aspirations of youth, there is a need to understand how to develop and nurture potential entrepreneurs even while they are still students in school. Few empirical studies have examined the entrepreneurial propensity of university students as a source of future entrepreneurs. Their attitude and knowledge of entrepreneurship are likely to shape their inclination to start their own businesses in the future. This type of study will also help universities and other institutions to develop suitable educational programs to promote entrepreneurship. Obviously, findings from such a study will have certain policy implications in inducing more university graduates to start their own businesses (Wang & Wong 2004). 733 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Definition of Entrepreneurship In literature about entrepreneurship it is difficult to find a common definition of entrepreneur. In total, there are more than 30 definitions of entrepreneur (Manasov 2006). In addition, since the 1960s, scholars with a variety of backgrounds such as; psychology, sociology, anthropology, history and management, have been interested in studying entrepreneurship (Ramachadran & Ray 1998). The concept of entrepreneurship, entrepreneurial and entrepreneurial process is derivatives of the concept of Entreprendre (Arıkan 2002). It was Richard Cantillon, who used the entrepreneur concept the first time in an economic context. He describes the entrepreneur as any individual who operates under conditions where expenditures are known and certain, but incomes are unknown and uncertain. In other words the unique characteristics of Cantillon‘s entrepreneur are foresight and the confidence to operate under conditions of uncertainty (IrmiĢ & Selçuk 2002). The important role of entrepreneur in directing and redirecting resources in a state of perpetual disequilibrium was emphasized by the Austrian schools scholars (Manasov 2006). However, it was Joseph Schumpeter, who made the crucial contribution to definition of concept. Schumpeter‘s entrepreneur was not clearly a category or a person, but a conceptual abstraction which introduced the Notion of new combinations. The entrepreneur provided a new product or new production process via a different combination of inputs that have not been tried before. In the economic system the entrepreneur is one who innovates, and tries a new organization of inputs for the first time (Shionoya 1995). The Factors Defining Entrepreneurship The factors defining entrepreneurship may be studied as regards individual, environmental and institutional dimensions. Individual Approach: The researchers accepting individual approach try to explain the entrepreneur mostly focusing on the psychological, demographical and personal features. According to this approach the entrepreneurs have unique values, manners and needs. For that reason, the psychological influence, the personal features and the experiments lived influence the position of being entrepreneur. Environmental Approach: This approach advocates the existence of mutual interaction of environmental features affecting the decision of entrepreneurship and individual features in the basis of being entrepreneur. Entrepreneurship is a reaction to the cultural, social, politics, economic and technological circumstances. Individual past, experiment, personality, capability and skills influence entrepreneur attitude Company Approach: This approach focuses on the existing facilities in enterprises. In other words, according to this point of view approaching entrepreneurship to the managership, this determines being entrepreneur in the facilities enterprises (Nakdiyok 2004). The Features of Entrepreneurship Autonomy (Independency): Independent attitude is accepted behavioral attitude of entrepreneur. The research discovering independent orientation of entrepreneur is limited. There are a lot of successful entrepreneur. Independent entrepreneurs express their creativities and ideas without confirming status quo. The attitude of independent and autonomy is central for the entrepreneur concept. Independency is important for the initial process combining with entrepreneurship. The measurement for autonomy attitudes starts with pursuit in the fields of entrepreneurship. Against independent attitudes, it is necessary to manage itself in the pursuit of opportunity and orientation and capability. Risk, orientation and innovative attitudes are associated with opportunistic attitude (Sollymossy 1998, 56). Taking Risk: Nominates of entrepreneurship are those who can take risk without gambling and wisely. Taking risk is associated with creativity and being innovative, and it is necessary for realizing the ideas. Taking risk is associated with self-confidence. The more he has self confidence, the more he trusts his decisions and the more he can take risk which others can not. He accepts the risk which includes only profits or equal circumstances or conditions in which there are more profits (Gözek, 2006, 4). Individual Control: Individual control believes that it is formed as a result of their attitudes rather than the influence of external circumstances. Individual control is accepted as an entrepreneur feature by Rotter. The idea that all events are formed by your attitude and it enables to ignore the impact of the agents of the chance and other 734 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo environmental agents on the event. Individual control features gives entrepreneur the facility of detection of their priorities and being independent in his behaviors. This understanding encourages entrepreneur giving his decision by himself and forming his behaviors in this direction (AvĢar 2007, 14). Opportunism: Entrepreneurs are those who create the opportunities which other missed. They create these opportunities by means of syntheziation and obtaining of the knowledge. Because, knowledge provides low and high risk definition and comprehend the opportunity and perception of the limitations of entrepreneurs. Thanks to the knowledge entrepreneurs obtained, they may innovative and creative opportunity, he may occur original and potential market and he can find the sources and without trusting the chance he can show a consciousness and disciplined effort. Successful entrepreneurs focuses on more the opportunity than source, structure and strategy (Nakdiyok 2004, 25). Innovation: Drucker accepts innovation as concepts strengthen potential of welfare creation. In fact, entrepreneurs are accepted as a great innovative power in economy. For example, a lot of new products developed in all over the world are the result of entrepreneur efforts one of the most important reasons of these is that they have various experiences which hey acquire throughout the facilities of entrepreneurs. These experiences encourage entrepreneur about finding solution to the problems, and they oriented them about innovations (AvĢar 2007, 17). Success: The need of success is a factor oriented entrepreneurial attitudes. Individual having high success need trusted him, and likes to take estimated risks, and enjoys o investigate his environment actively, and he wonders how he does the work better. These kinds of behaviors increase his possibility of being entrepreneurs (Nakdiyok 2004, 24). Enjoy Him: In special works, it is discussed that enjoying himself is necessary for successful entrepreneur behavior. Enjoying himself, in addition, is for social and special works. The researchers indicate that the levels of enjoying themselves of entrepreneurs are more than those who are not entrepreneurs (Sollymossy 1998, 54). Characteristics of Entrepreneurial Colleges and Universities According to ―Trachtenberg Educational Institutions‖ with an entrepreneurial orientation work to create and develop new ideas for generating revenue and programs. In doing so, they foster new attitudes, direct and inspire individuals and develop interpersonal relationships and teams. The new entrepreneurial university is turning out to be a place that makes money. The new entrepreneurial university is a place where you can legally talk about your students as ―customers‖…. In the new entrepreneurial university, we have finally succeeded in making living contact with the world we purport to be teaching our students about. It is serious business we‘re in. Universities are critically important to American society. So it is serious business to get along with business leaders and with bureaucrats. It is serious business to listen to our customers and hear what they need and want. (Riggsd 2005) A search for alternative and unique income streams has been a focus of higher education management in creating this entrepreneurial institution. Indeed, Clark one of the most respected and prolific commentators on the rise of entrepreneurship in American colleges and universities, defines ―the entrepreneurial institution‖ in terms of its sources of revenue. Clark explains that there are three basic income streams for institutional resources: (1) Governmental allocation based on numbers and statistics about students, faculty and other aspects. (2) Funds from government research councils that focus on research groups, departments and professors that compete for research funds and contracts. (3) Income from virtually all other sources, such as endowments, student fees, profits on campus operations, monies obtained from industries, and others. Clark then defines ―entrepreneurial university‖ in terms of the third income stream. He describes entrepreneurial institutions as ―significant actors on their own terms seeking third-stream sources of financing and actively reaching out to them‖ (Clark 1998). This study used Clark‘s theoretical framework as a basis for defining and understanding the entrepreneurial university. In particular, the study considered entrepreneurial activities to comprise third-stream income sources that include: (1) Innovative and profit-based self-supporting operations that go beyond traditional sources, such as business development activities and innovative retail sales operations, (2) Activities that develop and enhance traditional income streams such as endowment and tuition, (3) Activities that involve both traditional and nontraditional aspects, such as distance learning, which uses nontraditional methods of teaching to gain tuition, which is a traditional source of income. Clark offers a number of important insights into the nature of the entrepreneurial institution of higher education. Principal characteristics that identify the entrepreneurial university are: 735 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo (1) The ability to change its organizational structure, (2) Cooperative and unified stakeholders, and (3) Developed entrepreneurial attributes that lead to autonomy within the institution. Clark also points out three critical aspects of the evolutionary process that transform an institution into an entrepreneurial university: (1) The institution must have strong leadership, sturdy management and administration to direct the institution into achieving autonomy, self-sufficiency and financial stability through entrepreneurial approaches. (2) The institution must expand its development periphery, intentionally working to bring in outside interests to participate in projects that attempt to solve serious practical problems that are critical to economic and social development. In doing so, the institution seeks to acquire greater financial resources, widen the financial base, and diversify income to increase financial resources, provide discretionary money, and reduce governmental dependency. (3) The institution must diversify its funding base and balance its funding portfolio. ―Entrepreneurial universities learn faster than non-entrepreneurial counterparts that money from many sources enhances the opportunity to make significant moves without waiting for system wide enactments that come slowly‖ (Clark 1998). Material and Methods In order to evaluate entrepreneurship qualities of two groups of student, on empiric study has been designed. Opportunity, taking risk and innovation dimensions were examined between 190 Atatürk University students. The first group consists of students who don‘t receive any knowledge and training about entrepreneurship. The second group consists of the students expressing that they experienced on entrepreneurship acquiring about entrepreneurship coming from the faculties as gender the same age. All participants are taken from the students of different faculties and vocational colleges of Atatürk University. The participants were asked to answer the questions according to five-live likert scale from ―I don‘t participate in‖ towards ―I agree to participate in‖. In order to be able to test our hypothesis, ―Entrepreneurship Attitude Orientation‖ EAO framework and scale designed Simpson and Shanthakumar and developed Robinson were used. EAO is a behavioral management scale formed the evaluation opportunity dimension and selfishness, and innovation and personnel control. But this scale ignores taking risk and vagueness behaviors (see Shanthakumar 1992). In order for the tendency of individual risk taking including perceptive to measure, 3-line scale prepared by Winston was used. In addition to this, in order to evaluate the tendency of risk, two questions used in the evaluation of risk behavior from Covin and Dennis were added to the survey (see Covin & Dennis 1991). In our study we claim that high success orientation of entrepreneur individuals were completed with opportunity, innovation and risk taking behaviors. So, three dimensions of all EAO scale were evaluated. For the dimension of taking risk, innovation and opportunity according to the groups who are in the entrepreneur milieu or not, students‘ t test and variance analysis the evaluation the difference between subjects. Findings The data were collected by likert formed scale because of having systematic intervals to measure and compare the students‘ perceptional importance of tendency. The data were collected from each department‘s students during the lesson periods including 50 minutes. The purpose of the study before test and secret the situations were told the students before applying by researcher. In this study, 90 students who don‘t have knowledge about entrepreneur (41 of them female and 49 of them male) and 100 students coming from a entrepreneur milieu (35 of them female and 65 of them male) were included in the study. In both groups, the age of the subjects are between 18 and 25 years, and most of these are under 22 years of age. 736 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Gender Male Female Academic Unit Faculty of Economics and Administrative Sciences Vocational College of AĢkale Vocational College of Erzurum Vocational College of Tercan Type of education Normal education Night education Those who are not entrepreneur milieu N % Those who are from entrepreneur milieu N % 49 41 54.4 45.6 65 35 65.0 35.0 17 9 56 8 18.9 10.0 62.2 8.9 12 11 61 16 12.0 11.0 61.0 16.0 63 27 70.0 30.0 59 41 59.0 41.0 Table 1: the distribution of the demographic features of the students who are or not from entrepreneur milieu The classification of the students included in the study is determined by the control questions prepared for the determination of environment features behind survey questions. In the result of the classification carried out while 54.4% those who are not from entrepreneur milieu are male, 65.0% of those who are from entrepreneur milieu are male. When the distribution according to academic unit where the students who are from entrepreneur milieu was examined, 62.2% of them attended to Vocational College of Erzurum, and 18.9% of them to Faculty of Economics and Administrative Sciences, and 10.0% of them to Vocational College of AĢkale, and 8.9% of them Vocational College of Tercan. On the other hand, when the distribution of according to their academic unit of the students who are from entrepreneur milieu was examined, 61.0% of them attended to Vocational College of Erzurum, and 16.0% of them to Vocational College of Tercan, and 12.0% to Faculty of Economics and Administrative Sciences, and 11.0% of them to Vocational College of AĢkale. While of 190 students, 70.0% of those who are not from entrepreneur milieu are those who attend to their normal education 59.0% of them was the students of normal education (Table 2). In data analysis, risk taking factor was measured by a scale consisting of 5 questions. And, its reliability was found as 0.87. The evaluation of opportunity was measured by scale consisting of 5 questions and, its reliability was found as 0.63. The dimension of innovation was measured by scale consisting of seven questions and its reliability was found as 0.62. Innovation Opportunity Taking risk Those who are not entrepreneur milieu Mean ± SD 3.90 ± 0.43 3.87 ± 0.74 2.97 ± 1.10 Those who are from entrepreneur milieu Mean ± SD 3.84 ± 0.39 3.82 ± 0.76 3.14 ± 1.12 t test 0.97 0.44 -1.04 Table 2: The comparison of those who are or not from entrepreneur milieu as regards high success orientation There was no statistical distinction as regards innovation between the first groups isn‘t from entrepreneur milieu (3.90 ± 0.43) and the second group which is from entrepreneur milieu (3.84 ± 0.39) (t=0.97; p>0.05). There was no statistical distinction as regards opportunity success orientation between the first group (3.87 ± 0.74) and the second group (3.82 ± 0.76) (t=0.44; p>0.05). Similarly, in the dimension of taking risk, same features between both groups were oriented (respectively, 2.97 ± 1.10; and 3.14 ± 1.12). When it was examined as regards taking risk, score averages of those coming from entrepreneur milieu was 3.14 while score averages of those who are not from entrepreneur milieu was 2.97. This can be interpreted as in both groups can take more risks. 737 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Academic Unit Faculty of Economics and Administrative Sciences Vocational College of AĢkale Vocational College of Erzurum Vocational College of Tercan Innovation Those who are not entrepreneur milieu F Mean ± SD Those who are from entrepreneur milieu F Mean ± SD 3.52 ± 0.57 3.78 ± 0.50 3.89 ± 0.31 3.91 ± 0.39 4.02 ± 0.40 3.86 ± 0.34 3.89 ± 0.46 3.69 ± 0.29 1.14 4.02 ± 0.95 4.04 ± 0.30 3.75 ± 0.71 4.13 ± 0.79 1.21 3.01 ± 1.16 3.09 ± 1.14 2.87 ± 1.08 3.45 ± 1.15 0.71 3.37* Opportunity Academic Unit Faculty of Economics and Administrative Sciences Vocational College of AĢkale Vocational College of Erzurum Vocational College of Tercan 3.93 ± 0.93 3.96 ± 1.17 3.79 ± 0.69 3.73 ± 0.57 0.32 Taking risk Academic Unit Faculty of Economics and Administrative Sciences Vocational College of AĢkale Vocational College of Erzurum Vocational College of Tercan 3.21 ± 1.25 3.27 ± 1.13 3.05 ± 1.14 3.31 ± 0.99 0.31 Table 3: The comparison of the orientation of innovation, opportunity and taking risk of students who are or not from entrepreneur milieu according to academic units *: significant at 0.05 ―Entrepreneurship Attitude Orientation‖ (EAO) whether there was a distinction according to the students who are from entrepreneur milieu or who are nor from entrepreneur milieu according to academic units between each of factors of taking risk, innovation and opportunity from the EAO scale was tested by variance analysis. In the result of the analysis carried out, there was distinction only in innovation factor of academic units of the students who are not from entrepreneur milieu. There was no statistical distinction about situations on taking risk and opportunity students who are not from entrepreneur milieu and who are from entrepreneur milieu according to different academic units (Table 3). Discussion Unlike literature, we couldn‘t find significant distinction except taking risk attitude between those who are from entrepreneur milieu and those who are not from entrepreneur milieu in our study. Our hypothesis explaining that those who are coming from entrepreneur milieu are more opportunistic and more innovative than those who are not have not been supported in our study. The reason that is not such a distinction is that we haven‘t still had a clear answer about that some students are more innovation and opportunistic and more taking risk. In fact, we are on the opinion that the idea of entrepreneur should be examined by system of point of view and under the context each environmental factor on entrepreneur is an undeniable reality changing differentiated circumstances. In this respect, our comprehensive study together with other studies including studying with voluntary groups which plan to set up their own business or graduate from the universities has been going on, after other parts had been completed, and required analysis hade been made, we hope that we can reach at more significant results. References Arıkan, S. (2002). GiriĢimcilik Temel Kavramlar Ve Bazı Güncel Konular, Siyasal Kitabevi, Ankara. AvĢar, M. (2007). Yüksek Öğretimde Öğrencilerin GiriĢimcilik Eğilimlerinin AraĢtırılması, Çukurova Üniversitesinde Bir Uygulama, YayımlanmamıĢ Yüksek Lisans Tezi, Adana. Clark, B. R. (1998). Creating Entrepreneurial Universities: Organizational Pathways of Transformation. Oxford, Uk: Pergamon Press. 738 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Covin, J.G. & Dennis P. S. (1991). A Conceptual Model of Entrepreneurship as Firm Behavior, Entrepreneurship, Theory and Practice. Fall, pp.7-25. Gorman, G., Hanlon, D. & King, W. (1997). Some Research Perspectives on Entrepreneurship Education and Education For Small Business Management: A Ten-Year Literature Review. International Small Business Journal 15 (3). 56–77. Gözek, S. (2006). GiriĢimci Adayının Özellikleri, GiriĢimcilik Eğilimleri ve GiriĢimci Adaylarına Sağlanan Destekler. BasılmamıĢ Yüksek Lisans Tezi. KahramanmaraĢ. ĠrmiĢ, A. & Selçuk, Ö. (2002). Ġktisadi GeliĢmede GiriĢimcilik: Denizli ve Erzurum Örneği. Ġstanbul, Beta Yayinevi. Kourilsky, M.L. & Walstad, W.B. (1998). Entrepreneurship and Female Youth: Knowledge, Attitudes, Gender Differences, and Educational Practices. Journal of Business Venturing 13 (1), 77–88. Manasov, Z. (2006). The Development and Problems of Agricultural Entrepreneurship in Kyrgyzstan. Kırgızistan-Türkiye Manas Üniversitesi Uluslar Arası GiriĢimcilik Kongresi. Naktiyok, A. (2004). Ġç GiriĢimcilik, Beta Yayınevi, Ġstanbul. Ramanchadran, K. & Ray, S. (1998). A Framework and Entrepreneurship, in Entrepreneurship and Innovation by Rabindra N Kanungo. Riggsd, R. (2005). Entrepreneurial Activities in Independent College and University presidents: A View from the Top. Submitted to the Graduate Faculty of the School of Education In Partial Fulfillment Of The Requirements For The Degree Of Doctor Of Philosophy. University Of Pittsburgh. Shanthakumar, D.K. (1992). Attitudinal Characteristics of Male and Female Entrepreneurs in India and a Comparison with American Entrepreneurs. Unpublished Doctoral Dissertation. Brigham Yough University, UT. Shionoya, Y. (1995). Taking Schumpeter‘s Methodology Seriously, in Entrepreneurship, Technological, Innovation and Economic Growth. Ed. By Frederic M. Scherer and Mark Perlman. McGraw-Hill Book. Sollymossy, E. (1998). Entrepreneurial Dimensions: The Relationship of Individual, Venture and Environmental Factors to Success. Case Western Reserve University. Wang, C.K. & Wong, P. (2004). Entrepreneurial Interest of University Students in Singapore. Technovation 24, 163–172. 739 � 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. 221 Title A name given to the resource An Investigation of the Relationship between the Two Different Groups of Students’ Entrepreneurship Characteristics Author Author KAYA, M. Dursun AVCI, Salih Börteçine GÜZEL, Dilşad BÜLADİ ÇUBUKÇU, Betül DEMİRTAŞ, M. Fatih Abstract A summary of the resource. According to the definition of entrepreneurship and the studies carried out, the feature of the entrepreneurship is accepted unavoidable element for entrepreneurs‘ attitude. It is known that entrepreneurs have taken more risks or more opportunists and more innovative than he other entrepreneurs. But, these three entrepreneur dimension can change independently from each other in different environment circumstances. The purpose of this study is to evaluate these three factors affecting the entrepreneurship for this reason. A survey developed for such an evaluation was applied by face to face with 190 volunteer students attending to senior classes of three different vocational colleges with economics and administrative sciences faculty of Atatürk University. The data obtained from the research were taken into consideration and the students were classified into groups. While the students in the first group consisted of the students who don‘t take education or don‘t have any knowledge, the students in the second group consisted of the students who have some knowledge about entrepreneurship or those who have lived in an entrepreneur environment. While 47.0% of the students have taken the place in the first group, 53.0% of them are in the second group. Students‘ t test and one-way anova analysis in SPSS were used in the medium to data set obtained. In one-way anova analysis carried out, it was detected that the students who are not from entrepreneur milieu and attending to different academic units had innovative feature. But, in the dimensions of evaluation of opportunity and taking risks, in all comparisons, there was no distraction between both two groups and according to the demographic features. 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/9635358ca99d024e70a46b9bd8c38f54.pdf 6413cfa639f8bd681492d3882faaac61 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo The Importance of SMEs in Developing Economies Hidayet KESKĠN Suleyman Demirel University, Isparta/Turkey hunlu@iibf.sdu.edu.tr Canan ġENTÜRK Suleyman Demirel University, Isparta/Turkey canansenturk@iibf.sdu.edu.tr Onur SUNGUR Suleyman Demirel University, Isparta/Turkey onurs@iibf.sdu.edu.tr Hakan M. KĠRĠġ Suleyman Demirel University, Isparta/Turkey hakkan@iibf.sdu.edu.tr Abstract: The economy of the 20th and 21st century has a different set of rules than Smith‘s economy of the 19th century. The new ideology of neo-liberalism and globalization emphasizes the role of SMEs as promoters of a healthy business climate, economic efficiency and power for economic development, especially in developing countries. Today, instead of large-scale industries, SMEs having gained importance in the developing economies, become advantageous being economic enterprises having the capability of quick adaptation, working with less capital but more intense labor and having low cost of management and thus having cheap production. Although SMEs have some weaknesses, they are less affected from economic crises due to its flexibility and abilities which keep up with changed conditions. SMEs are vital actors for enhancing innovation, competitiveness, entrepreneurship and the establishment of an effective innovation system for developing countries. Therefore, in this study the importance of SMEs for developing countries is considered. First, the regulations related to SME definition and EU‘s SME definitions are mentioned. In the second section, the advantages and disadvantages of SMEs are considered. Then, the importance of SMEs in the economies is discussed by groups of countries with the help of various indicators. Finally, the importance of SMEs in developing countries is discussed. Introduction SMEs are seen as the main actors of both national and regional development in many countries. There are a lot of researches about the importance of SMEs in the country's economy. Many countries are implemented support for SMEs in the various programs and policies. In this context, the changes were made about definition of SMEs in EU. Many programs have been implemented to improve the innovation and entrepreneurship of SMEs. Therefore, support for SMEs is one of the European Commission‘s priorities for economic growth, job creation and economic and social cohesion. SMEs play an important role in the EU economy. In addition EU is seen SMEs as an important tool in achieving the Lisbon Strategy. The importance of the SME sector is well recognized worldwide due to its significant contribution to gratifying various socio-economic objectives, such as higher growth of employment, output, promotion of exports and fostering entrepreneurship. Recent empirical studies show that SME‘s contribute to over 55% of GDP and over 65% of total employment in high-income countries. SME‘s and informal enterprises, account for over 60% of GDP and over 70% of total employment in low-income countries, while they contribute over 95% of total employment and about 70% of GDP in middle-income countries. In the European Union countries, for example, there are some 25 million small businesses, constituting 99% of all businesses; they employ almost 95 million people, providing 55% of total jobs in the private sector. Important contribution is also on exports and on productivity growth (OECD, 2004). However, the actual importance of SMEs is emerged to adapt the changing conditions of competition and innovation with the globalization process. SMEs, in many studies, are seen as key actors in innovation systems and are important in increasing the competitive and innovative capacity of the countries / regions. 183 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Porter (1996; 2000; 2001; 2003) mention that the new concepts such as region, clustering, innovation substitute traditional competitiveness factors and become the main factors determining the competitive power of firms and local economies Orientation for new sources is experienced in identifying competitiveness and new pursuits are emerged in the areas of economy and business science interests. In fact, the change in these areas of interest can be regarded as a natural extension of ―economic reconstruction‖ which is accompanied globalization process. Post-Fordist production processes of economic activities have intensified the need for redefinition of the relationship among firm-local and regional economy -national economies. As a result, firms-regional and international economies which are regarded as relatively isolated units previously, began to be perceived as the actors constantly interact within a dynamic network. Then global actors and powers also have been included as active partners of this network. With this change, the main concepts such as networks (Hakanson, 1992; Thompson and others, 1991), goods (supply) chains (Dickens, 1998), business systems (Whitley, 1992), clusters(Porter, 1990; Schmitz, 1995) and production systems (Scott ve Storper, 1992), are gain importance. And also SMEs are accepted as the main elements of this concept of "proximity and regional tissue‖. In accordance with the above-mentioned developments, SMEs are vital actors for enhancing innovation, competitiveness, entrepreneurship and the establishment of an effective innovation system for developing countries. Therefore, in this study the importance of SMEs for developing countries is considered. First, the regulations related to SME definition and EU‘s SME definition will be mentioned. In the second section, the advantages and disadvantages of SMEs will be considered. Then, the importance of SMEs in the country's economy will be discussed by groups of countries with the help of various indicators. Finally, the importance of SMEs in developing countries will be discussed. Definition of Small and Medium-Sized Enterprises (SMEs) Institutions working on SMEs case can make several definitions. Limit of SMEs definition generally changes according to economic size of countries. Thus SMEs phrase have economical meaning rather than legal meaning. Most of countries accept that number of employee is a common measurement of SMEs definition. Definition of SMEs and their size criteria is a controversial subject. There are various opinions about SMEs size measurement criteria and their amount (Dinçer, 1994). According to some institutions number of employee has more importance, for the others enterprises turnover have more importance in SMEs definition. World Bank‘s definition of SMEs is that micro scale; less than 50 employee, small scale; 50 employees, medium scale; 50-200 employees. Following the first SMEs definition of EU in 1996, the SME definition which is related with personel numbers is required to revised because of increases in inflation and productivity. As a result of this; On 6 May 2003 the Commission adopted Recommendation 2003/361/EC regarding the SME definition which replaced Recommendation 96/280/EC as from 1 January 2005. The revision takes account of the economic developments since 1996 and the lessons drawn from the application of the definition. The new SME definition represents a major step towards an improved business environment for SMEs and aims at promoting entrepreneurship, investments and growth. This definition has been elaborated after broad consultations with the stakeholders involved which proves that listening to SMEs is a key towards the successful implementation of the Lisbon goals (EC, 2009). The criteria, about EU definition of SME in 1996 and 2005, are presented in Table 1 below: SME CATEGORY EMPLOYMENT* Medium Small Micro 250 50 10 TURNOVER (Million €) 1996 2005 40 50 7 10 ** 2 BALANCE SHEET (Million €) 1996 2005 27 43 5 10 ** 2 Table 1: Definition of SME in European Union In European Union, the new definition of SME includes those with fewer than 250 employees (EC, 2003). This group is further disaggregated into micro enterprises (with fewer than 10 employees), small enterprises (with 10-49 employees) and medium sized enterprises (with 50-249 employees). Micro enterprises would include self-employed people working for themselves with no employees. 32 32 Sometimes the term small, medium and micro-sized enterprises (SMMEs) are used rather than SMEs. 184 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Eurostat has made re-arrangement on statistics of EU by enterprises scale and Eurostat definition of SMEs is that not employee and 1–9 employees are micro scale, 10–49 employees is small scale, 50–249 employee is medium scale, 250–499 employee is large scale (EC, 2003). Advantages and Disadvantages of SMEs Small and medium size enterprises have become popular in the world especially since 1960s. Schumacher (1973) denotes the superiorities of SMEs as such: SMEs have a competitive structure. SMEs are more efficient. SMEs keep up with the new demands and new technology easier. SMEs‘ working styles are not monotonous or boring. SMEs are more enduring to the economic crisis. SMEs have a more successful role in increasing employment and arranging income. SMEs have been leading enterprises in the industrialization of Western Countries since 1960 (Çarıkçı, 2001). SMEs, observing the market closely, understanding the requirements of customers better and having intimate relations with its employee, have more elasticity than the large ones in terms of manufacturing, marketing and service. As this elasticity enables harmony with the changes in outside in time and on-site, SMEs pass over many troubles lightly with less damage. Right along with these, SMEs may obtain some advantages in some surroundings. SMEs‘ advantages are (Yılmaz, 2004): SMEs provide the strength of element of ―balance‖ income spectrum. This balance gains importance in terms of both social and economic sides. These enterprises are the sources of new ideas and discoveries. They contribute to the industries for providing required elasticity. SMEs have the opportunity to make a decision more quickly. Because they work with less expense of management and general operating, they have faster and cheaper production. SMEs play an important role in creating private initiatives. Also they enjoy large shares in employment and training. These enterprises are the first establishments in which many qualified workers receive technical training. SMEs constitute an effective way to expand the manufacturing and industrialization to the whole country. SMEs are of the situation to be the manufacturer of intermediate goods and inputs of large industrial enterprises. SMEs may be effective in increasing quality of life providing some opportunities for small investments to use labor force, raw material and financial sources that cannot be used because of social and political reasons. SMEs possess a significant role to fulfill the function to reflect small savings and family savings directly to the investments. In this regard the small firm is too important, too dominant and too much about creating the future business generation for marketing practitioners (Day, 2000:1034). According to the report of European Community, the contribution of SMEs to the economic system are summarized as the following; ―these enterprises constitute a required part of commercial and industrial structure because of their numbers and studies about different cases; effects over all sectors having a field of manufacturing, trade and service; contributions to employment and level of welfare‖ (EC, 2003). However, SMEs have also some disadvantages 33. These are lack of general administration, especially the lack of total participation of low level workers to the decisions taken by the owners or partners, not employing specialist and financial consultants in the enterprise, lack of an expert group in financing and lack of department, lack of capital and financial planning, not taking enough support from the banks and other financial corporations, lack of product development, lack of coordination between production and sale, not showing the activities of modern marketing, littleness of business sites and residential areas, risk of bankruptcy and losing its independency, not to be able to provide specialized staff, legislation and bureaucracy, SMEs may be called disadvantageous. It should be noted that among disadvantages of SMEs exhibit a lower level of profitability than do their larger counterparts. However this lower level of profitability is consistent with at least two of the many roles (Carree and Thurik, 2003) SMEs play in the economy: ―the seedbed and turbulence role‖ (Beesley and Hamilton, 1984) which creates economic growth at the expense of survival rates and profitability of those firms involved in this roles (Fritsch and Mueller, 2008) and interacting with their larger counterparts as a supplier while large firms outsource their less profitable non-core activities (Baumol, 2002). 33 See also Table 1. 185 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Small Firms Ability to react quickly to keep abreast of fast-changing market requirements. Marketing Management Internal Communications Qualified Technical Manpower External Communications Lack of bureaucracy. Dynamic, entrepreneurial managers react quickly to take advantage of new opportunities and are more willing to accept risk. Efficient and informal internal communication networks. Affords a fast response to internal problem-solving: provides ability to recognise rapidly to adapt to change in the external environment. Frequent lack of suitably qualified technical specialists. Often unable to support a formal R&D effort on an appreciable scale. Frequent lack of time or resources to identify and use important external sources of scientific and technological expertise. Finance Great difficulty in attracting capital, especially risk capital. Innovation can represent a disproportionately large financial risk. Economies of Scale and the Systems Approach In some areas scale economies of form substantial entry barriers to small firms. Inability to offer integrated product lines or systems. Can experience difficulty in acquiring external capital necessary for rapid growth. Can experience problems in coping with the patent system. Cannot afford time and costs involved in patent litigation. Often cannot cope with complex regulations. Unit costs of compliance for small firms often high. Growth Patents Government Regulations Large Firms Comprehensive distribution and servicing facilities. High degree of market power with existing products. Professional managers able to control complex organisations and to establish corporate strategies. Internal communications often cumbersome: this can lead to slow reaction to external threats and opportunities. Ability to attract highly-skilled technical specialists. Can support the establishment of a large R&D laboratory. Ability to ―plug in‖ to external sources of scientific and technological expertise. Can afford library and information services. Can buy crucial technical information and technology. Ability to borrow on capital market. Ability to spread risk over a portfolio of projects. Better able to fund diversification into new technologies and new markets. Ability to gain scale economies in R&D, production and marketing. Ability to offer a range of complementary products. Ability to finance expansion of production base. Ability to fund growth via diversification and acquisition. Ability to employ patent specialists. Can afford to litigate to defend patents against infringement. Ability to fund legal services to cope with complex regulatory requirements. Can spread regulatory costs. Able to fund R&D necessary for compliance. Table 2: A Comparison of Small and Large Firms (Advantages and Disadvantages) Source: (Xhepa, 2006). Importance of SMEs by Countries and Country Groups in the World Economy Small and Medium Sized Enterprises (SMEs) have always taken significant roles in the world economy. SMEs, which are the driving force of economic growth, have an important effect on the economic activity. In European Community, every three people out of 25 (12%) in 1985 were free from business. Therefore, a research has been made to achieve an important increase in employment in Europe. The results of the research show that one solution to achieve this rise is Small and Medium Size Enterprise (SMEs). It is noted that SMEs, the significance of which become clearer for resolving employment problem, have gained importance also in Europe after 1970s (BulmuĢ, Oktay, Törüner; 1990). It is seen that SMEs form a major part of total enterprises in the countries in Table 3 in the period between 1945 and 1970, emphasizing large size enterprises, economic growth and rehabilitation activities are implemented in the world. However, in this period, it is understood that SMEs have superior features compared to large size enterprises. In several countries, SMEs‘ role in creating employment and enabling competitive 186 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo atmosphere, have gradually increased. In 1970s, the conjuncture on economic crisis has become effective in such a case. On the other hand, after the economies of scale have begun to decrease, SMEs have begun to construct the basis of macro economies‘ policies in many countries because SMEs have contributed to the usage of sources economically, the employment and income distribution after the depression in 1970. Contrary to the large enterprises focusing on the manufacturing of products the demand of which have showed high or low income elasticity, are the units affected least by the economic crisis (Yılmaz, 2004). Once the economies of developing and developed countries are analyzed, indicators of SMEs disclose the significance of this sector clearly. Although SMEs show agricultural and structural differences country to country, an invariable fact is that these enterprises have great contribution to the economies of whole world countries. SMEs in Total Enterprises (%) SMEs in Total Employment (%) SMEs in Total Investment (%) SMEs in Total Value Added (%) SMEs in Total Export (%) SMEs in Total Credits (%) USA Germany Japan France England SouthKorea India Turkey 97,2 99,8 99,4 99,9 96 97,8 98,6 99,5 50,4 64 81,4 49,4 36 61,9 63,2 61,1 38 44 40 45 29,5 35,7 27,8 56,5 36,2 49 52 54 25,1 34,5 50 37,7 32 31,1 38 23 22,2 20,2 40 8 42,7 35 50 48 27,2 46,8 15,3 4 Table 3: Share of SMEs in Some Countries (%) (2004) Source: (Yılmaz, 2004). SMEs constitute the basic source of materials, ideas, process and service that large enterprises cannot do or do not want to do. Because aiming to benefit from the cost advantage of economies of scale, large enterprises implement a policy of manufacturing a product for a long period due to the big investments for the machines, tools, devices and labor force. However, SMEs do not have such problems as maintaining a large scale investment. Because their economies are small and they possess more elastic structure when compared to large enterprises (Efe, 1998). SMEs remain important not only in developing countries but also in developed and industrialized countries. In these years of 21st century, in developed countries, the policies aiming to increase employment of small enterprises, observed up to now, are postponed and it has been tried to constitute some policies enabling formation and competition of small enterprises making changes in production, sale and management. In developed countries, policies of small enterprises should be to improve alive, dynamic enterprising, not focusing on increasing employment (Sarıaslan, 1994). Despite these difficulties, in all countries, there can be made such a generalization that SMEs constitute about 99% of enterprises. Despite the change from one country to another, SMEs constitute 40-80% of employment and 30-70% of gross national product. 5% of the SMEs are of the statute of large enterprises. This data designates a superiority of small enterprises upon large ones. One of SMEs small but important characteristics is that they are in a leading position to improve industries and technologies. SMEs are densely existed within the enterprises implementing innovative studies. By decreasing cost of communication, SMEs technical opportunities will increase and thus, SMEs‘ achievement in global market will improve. Contribution of SMEs to the employment is also important (Küçükçolak, 1998). European Union (EU) OECD Countries Of the 19.3 million enterprises in the European Union (EU) today, 99% are defined as SMEs and employ some 75 million people. There are only 35,000 enterprises, with more than 250 employees, but 18 million enterprises employ fewer than 10 people - the micro- enterprises. The average European business provides employment for 4 people, including the owner/manager, the average turnover being 500,000 euro. Of this group, SMEs represent over 95% of enterprises in most countries and generate over half of private sector employment. Moreover, most OECD governments promote entrepreneurship and develop SMEs with a myriad of policies and programmes because of SME difficulties such as financing, technology and innovation, e-commerce, management and internationalization. For example, in Korea measures include tax breaks and reduced interest loans for starting new businesses in rural areas. 187 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Latin America Asia South Africa After focusing on large investments and wooing multinationals for years, Latin American politicians are beginning to realize that SMEs are the true job creators, as well as important players in technology supply chains. The vast majority (approximately 80-90%) of companies are micro enterprises and the governments have vastly reduced red tape to ensure SMEs needs are attended to swiftly. Among the major regional economies, except of Argentina, while these types of businesses flourished elsewhere in LatinAmerica, especially in Brazil and Mexico. It has been recognised that some of the world‘s best performing economies, notably Taiwan and Hong Kong, are very heavily based on small enterprises'. 81% of all employment in Japan is in SMEs where the average enterprise employs nine staff as opposed to four in the EU. The share of employment located in the micro, small and medium sectors taken together is high – estimated recently at 60% while the sector generated about 40% of output. Source: (Adapted from Lukacs, 2005). Table 4: Share of SMEs in Global Economy Regardless of the level of economic growth, in all countries SMEs are the basis of economic and social order in terms of numerical and job creation capability. In almost all of the countries, SMEs constitute nearly all of the enterprises. According to this, in all countries, SMEs have an active role (KOSGEB, 2000, 1993). Consequently, today, with the globalization of world markets, developed and developing countries are more aware of the capability and elasticity of SMEs to keep up with the social and economic changes. Thus, they focus on incentive economic measures to increase their competition capability and technological level. In short, in the world, the concept of ―Small is Beautiful‖ is common. The Importance of SME in Developing Countries The notion of SME and entrepreneurship development was introduced into the growth and development landscape as early as the late 1940‘s with the introduction of targeted policies (grants, subsidized credits, special tax treatment, etc.) and the establishment of small business or SME support agencies by governments (e.g. publicly funded SME agencies were set up in 1948 in Japan, 1953 in USA, 1954 in India, 1966 in Tanzania, 1976 in Turkey) (OECD, 2004). As with any other component of an economy, the size and importance of the SME sector varies from country to country; the last few decades have seen an increasing recognition of the role it plays in industrial countries, something already more obvious for developing nations from the 1970s or so. SMEs are important to almost all economies in the world, but especially to those in developing countries (Berry, 2007). There is considerable interest in SMEs in developing countries. There are probably two main reasons for this. One is the belief that SME development may prove to be an effective antipoverty programme. The second is the belief that SME development is one of the building blocks of innovation and sustainable growth. These two reasons are of course linked because most of the international evidence says that growth and real poverty reduction go hand in hand. If SME development helps growth, more than likely it helps reduce poverty as well (Warner, 2001: 61) SMEs contribute substantially to a stable economic environment and to the development of the economy. To achieve stable economic development the business of SMEs must be supported. They need especially financial and consulting services which help them to overcome difficulties during the start-up phase or to carry out their normal business activities. (Güttler, 2001:89) Developing countries without substantial SME sectors (hence often described as having a ―missing middle‖ in their firm size structure) tend not only to have capital and the income from it concentrated in the larger firms but also to have a ―labour elite‖ in that sector, able to bargain for wages much higher than elsewhere in the economy. With the economy‘s capital stock almost completely used up by the large firms (usually a result of capital market imperfections), there is little remaining capital to be distributed among the many workers not hired by large firms; this produces a large micro enterprise sector with the SME sector squeezed out for lack of capital. The equilibrium wage in the micro enterprise sector is very low and capital incomes are low there as well. In short, income is very unequally distributed. When the SME sector is large, these extremes in the distribution of both capital income and labour income are avoided. (Berry, 2007) Furthermore, SMEs contribute to employment and income generation and export revenues in developing countries. However, in order to tap into the potential of SMEs for development and poverty reduction, transition and developing country governments, development partners and SMEs themselves need to address a number of challenges (OECD, 2004): • The domestic SME/private sector has to expand, through: 188 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo − The creation of new and innovative firms and − The graduation of as many informal enterprises as possible into the formal sector. • SMEs have to become more competitive and productive at their home base. • At least a proportion of these nationally competitive SMEs have to achieve a level of competitiveness that will enable them to integrate into the global value chains through trade (exports and internationalization) and investment, including linkages with FDI. Conclusion The economy of the 20th and 21st century has a different set of rules than Smith‘s economy of the 19th century. The new ideology of neo-liberalism and globalization emphasizes the role of SMEs as promoters of a healthy business climate, economic efficiency and power for economic development, especially in developing countries. SMEs have an important role in terms of their economic share in developed and developing economies though there are different definitions of SME among various organizations and countries. Today, instead of large-scale firms, SMEs having gained importance in the developing economies, become advantageous being economic enterprises having the capability of quick adjudication, working with less capital but more intense labor and having low cost of management and thus having cheap production. In short, the concept of small is beautiful becomes important in the current economic conjuncture with large firms. Although SMEs have some weaknesses, they are less affected from economic crises due to its flexibility and abilities which keep up with changed conditions. SMEs are vital actors for enhancing innovation, competitiveness, entrepreneurship and the establishment of an effective innovation system for developing countries. Improving the investment climate for SMEs, and strengthening their capacities to respond to trade and investment opportunities, does strengthen the economic performance of SMEs and this in turn has a positive impact on growth and poverty reduction in developing countries. SMEs, observing the market closely, understanding the requirements of customers better and having intimate relations with its employee, have more elasticity than the large ones in terms of manufacturing, marketing and service. As this elasticity enables harmony with the changes in outside in time and on-site, SMEs pass over many troubles lightly with less damage. Although SMEs have some weaknesses, they are less affected from economic crises due to its flexibility and abilities which keep up with changed conditions. Besides they absorb economic crises effects and play a role as ―compress‖. In this regard, SMEs have crucial importance, especially for the developing countries. Even in ‗normal‘ economic conditions governments have recognised that, to survive and grow, SMEs need specific policies and programmes. However, at the present time, SMEs have been especially hard hit by the global crisis. It is important to stress that SMEs are generally vulnerable in times of crisis for many reasons among which are (OECD, 2009):  It is more difficult for them to downsize as they are already small;  They are individually less diversified in their economic activities;  They have a weaker financial structure (i.e. lower capitalisation);  They have a lower or no credit rating;  They are heavily dependent on credit and they have fewer financing options. 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(2004), Small And Medium-Sized Enterprises Development Albania, [available at http://www.acit-al.org/albanian/eu/SXhepa_AGugu.pdf]. YILMAZ, B. (2004), Kobi‘lerin Finansman Sorunlarına Bir Çözüm Önerisi: ―Risk Sermayesi Finansman Modeli‖, DıĢ Ticaret Dergisi, DTM Yayını, Yıl:9, Sayı:33. 192 � 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. 151 Title A name given to the resource The Importance of SMEs in Developing Economies Author Author KESKİN, Hidayet ŞENTÜRK, Canan SUNGUR, Onur KİRİŞ, Hakan M. Abstract A summary of the resource. The economy of the 20th and 21st century has a different set of rules than Smith‘s economy of the 19th century. The new ideology of neo-liberalism and globalization emphasizes the role of SMEs as promoters of a healthy business climate, economic efficiency and power for economic development, especially in developing countries. Today, instead of large-scale industries, SMEs having gained importance in the developing economies, become advantageous being economic enterprises having the capability of quick adaptation, working with less capital but more intense labor and having low cost of management and thus having cheap production. Although SMEs have some weaknesses, they are less affected from economic crises due to its flexibility and abilities which keep up with changed conditions. SMEs are vital actors for enhancing innovation, competitiveness, entrepreneurship and the establishment of an effective innovation system for developing countries. Therefore, in this study the importance of SMEs for developing countries is considered. First, the regulations related to SME definition and EU‘s SME definitions are mentioned. In the second section, the advantages and disadvantages of SMEs are considered. Then, the importance of SMEs in the economies is discussed by groups of countries with the help of various indicators. Finally, the importance of SMEs in developing countries is discussed. 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/24e69b3a79151e5e0b3848ee7ec9e28b.pdf 93d4269d3c855de476e204c1e12e91ee PDF Text Text High-Temperature Fire Resistance For Concrete Using Sustainable Building Doç.Dr. Şemsettin KILINÇARSLAN*, Süleyman Demirel Üniversitesi, Teknik Eğitim Fakültesi Yapı Eğitimi Bölümü Isparta, Türkiye, seref@tef.sdu.edu.tr * * H.Ece PEHLĐVANOĞLU Süleyman Demirel Üniversitesi, Teknik Eğitim Fakültesi Yapı Eğitimi Bölümü Isparta, Türkiye ece.h.35@hotmail.com.tr Fazile PEHLĐVANOĞLU Süleyman Demirel Üniversitesi, Teknik Eğitim Fakültesi Yapı Eğitimi Bölümü Isparta, Türkiye fazile_ksk@hotmail.com.tr Aysun SEVEN Süleyman Demirel Üniversitesi, Teknik Eğitim Fakültesi Yapı Eğitimi Bölümü Isparta, Türkiye nusya_seven@hotmail.com Tuba MOLLA, Süleyman Demirel Üniversitesi, Teknik Eğitim Fakültesi Yapı Eğitimi Bölümü Isparta, Türkiye tuba_molla@hotmail.com Abstract The purpose of this research;production olivine doped concrete is subjected to various experiments by designing and applying to provide to increase the fire resistance. The olivine doped concrete samples were obtained by using TS 802,which provide from olivine mining facilities located in Isparta-Sütçüler-Ayvalıpınar. Aggregate was provide from aggregate mine in Isparta-Atabey. Ordinary concrete samples were obtained by using same mixing rate on the olivine doped concrete . Olivine doped and ordinary concrete samples were heated at 3000 C,6000C and 900 0C during 2 hours in the spring laboratory of Dokuz Eylul University in Đzmir, which have been taken their cure of 28 day. Later the ultrasound pulse velocity (UV) and compressive strength of samples have been determined at construction laboratory of Suleyman Demirel Universty in Isparta.It has been found that normal aggregate descreased compressive strength by heat increasing, whereas using olivine instead of normal aggregate increased compressive strength until 6000C,but decreased at 9000C. Keywords: Olivine, aggregate, compressive strength, ultrasound pulse velocity 1.Introduction Compared to other construction materials; it’s the most used construction material with its easy shaped condition, being economical, durability, less energy usage in its production, being producible and its aesthetic quality. Durability is a quality of a building’s long lasting and other functions through its service-life and under the environmental effects in which a building is found and will be found. An artificial material, reinforced concrete’s continuing of its positive qualities is related to its lasting. As a result of fire which is one of the dangers that can be seen in buildings, construction components are exposed to high temperature. The fires on the buildings, temperature of 12000 C resulting has been calculated. When construction materials are heated till 12000 C it has been observed that the wood burnt up, steel softened and lost its resistance, concrete or stones pulled into pieces. In that case, none of the construction materials can 865 �resist such high temperatures. However, among these concrete is more durable and pulled into pieces in a longer period compared to others. [1] With the effects of high temperature, concrete loses its beginning pressure resistance. Decrease quantity on the pressure resistance shows difference as the qualities of the materials and the most high temperature, heating speed and cooling types of some variables. However, on temperatures above 3000 C, clear losses of the concrete’s pressure resistance is an emphasized opinion in technical literature. [2] In a fire withdrawal of water as drying in a concrete leads to shrinkages on concrete, changes of crystal structure and elasticity, resistance drop and changes on colour and chemical structure. [3] Resistance losses also can be explained by different reasons such as micro and macro-level cracks, expansion of aggregate volume, the degradation of hydrated calcium silicate (C-S-H) ties in cement paste. [2] On previous studies effects of the high temperatures of up to 9000 C on concrete’s pore structure has been investigated by the method of mercury porosimeter and it has been determined high temperatures cause a rise on total pore volume. [4] The fire has many effects on concrete resistance. When concrete beams has been exposed to heat, it leads free moisture to evaporate. Upon continuing of fire, on the beam surface, exposed to fire, heat rises and concrete resistance falls. In some cases, pressure of moisture on beams is higher than the resistance of concrete cover and the cover is broken up leading concrete resistance to decline. Building in case of fire should perform at least to the extent required by legislation. In addition stability of building is required to live, escape and to extinguish fire. It has especially so much importance for bigger and multi level buildings. [5] Olivine because of having high melting temperature, quickly cools the steel inside of it. For this reason it is used in iron and steel industry. With refractory, significant amount of olivine is used on the production of forstrikt brick, fire brick, chemical tied bricks, various refractory construction and materials. [6]. Rocks of which chemical composition is (Mg,Fe)2SiO4, crystal system being ortorombic and crystal shape magmatic, are isolated granular aggregates. Their crystals consist of three different prism’s combination. Twinning can be observed. Its hardness is 6,5-7 according to Mohs’s criteria. The density changes between 3,22 and 4,40 gr/cm3 according to its Fe amount. [7] The aim of this research is designing production of olivine blended concrete and subject it to various experiments, to increase the fire resistance of concrete, to prevent collapse of the structure than what is designed before, to prevent the spread of fire around. 2.Material And Method 2.1Material In this research, two types of materials are used as aggregate of limestone origin obtained from sand-gravel quarry of Isparta-Atabey that meet the significant agregate need of Isparta Zone and olivine obtained from Isparta- Sütçüler Ayvalıpınar olivine mining facilities. Aggregate granulometric curve is given in the following Fig 1. As additives Sikament NP from Sika and air entraining AER additive are obtained. Cement is obtained as Isparta-Göltaş origin type CEM I 42,5 R. 866 �Fig 1.Material passing through sieve % and sieve openness(mm) 2.2 Method In the study, concrete mix calculations have been made using TS802 and concrete class has been determined using TS500. Obtained samples were exposed to 3000 C, 6000 C, 9000 C temperatures, weight differences were found, compressive strength and ultra-sound experiments were conducted. 2.3 Preparation of experiment samples Mixture calculations were prepared for the first preliminary experiments targeting concrete class of BS30 and suitable for TS 802. For homogeneous concrete mixture, Sikament NP super plasticisers contribution up to 2% of cement was added to mixture water. The concrete obtained with olivine aggregate was named as OB, first two preliminary experiments’ amount of concrete components were calculated and concrete samples were poured. For the first preliminary experiment concrete was poured into 20 cube samples with the size of to 10x10x10cm and 1 cube sample with the size of 15x15x15cm. According to first preliminary experiment samples’ pressure resistance conclusions with an improvement in the mix, second experiment samples were prepared. Accordingly, for the second experiments concrete was prepared targeting concrete class of BS30 and suitable for TS 802; to obtain a flat surface and to prevent water absorption of concrete olivine was holded in water for one day and left to drying until it became surface dried and while pouring concrete air entraining additive Sika AER was used. Concrete was poured into 20 cube samples with the size of to 10x10x10cm. Second experiment with olivine and normal concrete mixture rates were given in table 1. Concrete Water Table 1. Normal and olivine concrete components added to mixture Cement (kg) Additive Fine sand Fine olivine Thick olivine / (lt) (ml) (kg) /aggregate (kg) aggregate (kg) Olivine 2,4 8,69 0,17 2,22 11,20 24,81 Normal 4,93 8,82 0,17 2,5 11 22,50 Second experiment after completing their 28-day cures, normal and olivine concrete samples were exposed to different temperatures 2 hours to remain constant on 3000 C, 6000 C, 9000 C temperatures in the heat treatment furnace at the source laboratory of Izmir Dokuz Eylül University, mechanical engineering department and the samples were cooled in the furnace till room temperature. The samples removed from the furnace at first were weighed and weight difference at the end of heat treatment was determined, then to avoid getting their lost moisture back they were wrapped with aluminum foil and were stored in secure bags. Olivine concrete and 867 �normal concrete samples, the ones exposed thermal processing and normal room temperature samples pressure resistance and ultra sound experiments were carried on in Süleyman Demirel University, Technical Training School Structure education department laboratories. 3.Test Results And Suggestions As a result of preliminary test results, concrete samples were in a space structure and compressive strength values were obtained lower. The reason for this was thought as the high water absorption olivine aggregate and in second experiments olivine was used as concrete aggregate material after dry surface became water-saturated. In the second preliminary experiment, w/c rate was reduced and more flat surface was obtained using olivine as dry surface and adding air entraining Sika AER additive. 28-day pressure resistance of second samples completing their cures were determined approximately 25 N/mm2 on the 10x10x10cm cube samples. In chart 3, olivine concrete’s28-day pressure resistance conclusions were given. 28-day pressure resistance conclusions of concrete samples produced according to olivine concrete experiment conclusions were obtained as 52,7 N/mm2 on average and were shown in table 2. Samples N14 Pressure resistance ( N/mm2 ) 53,2 Weight (kg) 2,38 N5 2,35 52,3 OB19 2,45 27,8 OB11 2,35 22 Table 2. Olivine and normal concrete’s 28- day pressure resistances Normal and olivine concrete samples were exposed to different temperatures 2 hours to remain constant on, 3000 C, 6000 C, 9000 C temperatures in the heat treatment furnace at the source laboratory of Izmir Dokuz Eylül University, mechanical engineering department and the samples were cooled in the furnace till room temperature. When these samples were weighed, normal concrete samples’ weight 2,325 kg at 3000 C fell down 2,2 kg; 2,41 kg at 6000C fell down 2,25 kg; 2,35 kg at 9000 C fell down 1,76 kg. Olivine concrete samples’ weight before and after heating: 2,4 kg at 3000 C fell 2,3 kg; 2,41 kg at 6000 C fell down 2,16 kg; 2,39 kg at 9000 C fell down 2,18 kg. Olivine and normal concrete samples’ weight changing rate according to temperature were given in fig 2. Weight changing rate (%) 100% 75% 50% 25% 0% 20°C 300°C 600°C 900°C Temperature Olivine concrete Normal concrete Fig 2. Olivine and normal concrete samples’ weight changing rate according to temperature 868 �Ultra sound and pressure resistance experiments were carried on with heated samples and samples holded in normal room temperature in Süleyman Demirel University, Technical Training School Structure education department laboratories. Ultrasound tests were found to result in normal concrete samples at 200C temperature 22,5 µs, 300 0C temperature 25,95 µs, 600 0C temperature 41,6 µs, and at 900 0C temperature 57,1 µs. Olivine concrete samples resulted in 200C temperature 22,05 µs, 300 0C temperature 27,85 µs, 600 0C temperature 39,25 µs, and at 900 0C temperature 84,9 µs. Olivine and normal concrete samples’ ultrasound pulse velocitytemperature relation were given in fig 3. Ultrasound pulse velocity(m/s) 90 80 70 60 50 40 30 20 10 0 20°C 300°C 600°C 900°C temperature olivine concrete normal concrete Fig 3. Olivine and normal concrete samples’ ultrasound pulse velocity-temperature relation 869 �pressure resistance (N/mm2) On pressure resistance experiment normal concrete samples resulted in 200C temperature 52,5 N/mm2, 300 0C temperature 40 N/mm2, 600 0C temperature 16,21 N/mm2,and at 900 0C de 7 N/mm2. Olivine concrete samples resulted in; 200C temperature 23 N/mm2, 300 0C temperature 23,9 N/mm2, 600 0C temperature 30,23 N/mm2, 900 0C temperature 3,8 N/mm2. Olivine and normal concrete samples’ pressure resistance -temperature relation were given in Fig 4. 60 50 40 30 20 10 0 20 C 300 C 600 C 900 C Temperature(°C) olivine concrete normal concrete Fig 4. Olivine and normal concrete samples’ pressure resistance -temperature relation 4.Results Olivine and normal concrete samples carried out in studies, at first were exposed to different temperatures 2 hours to remain constant on, 3000 C, 6000 C, 9000 C temperatures in the heat treatment furnace. When the samples removed from the furnace were weighed, it’s found that while temperature increased and within the water evaporated their weight decreased. Accordingly, the first weight of samples and weight after their exposure to temperature were given in table 3. Heated samples and normal samples holded in normal temperaturewere applied ultra sound and pressure resistance experiments in Süleyman Demirel University, Technical Training School Structure education department laboratories. In ultra sound experiment as the heat rose, conclusions rose, up to 9000 C olivine and normal concrete samples showed values close to each other. Conclusions of ultra sound experiments were given in table 3. In pressure resistance experiment, in normal concrete samples as the heat rose pressure resistance decreased and up to 6000 C it was determined that it lost approximately 70% of resistance. In olivine concretes in contrast to normal concrete samples, with the heat rise pressure resistance also increased and at 6000 C it was determined that it rose approximately 30% of its resistance. At 9000 C both different samples were determined huge loss of strength. Pressure resistance experiment conclusions were given in table 3. 870 �20°C Normal Olivine concrete concrete Ultra sound µs Pressure resistance (N/mm2) Weight (kg) 300°C Normal Olivine concrete concrete 600°C Normal Olivine concrete concrete 900°C Normal Olivine concrete concrete 22,5 22,05 25,95 27,85 41,6 39,25 57,1 84,9 52,5 23 40 23,9 16,21 30,23 7 3,8 2,35 2,39 2,2 2,295 2,25 2,16 1,76 2,18 Table 3.Olivine and normal concrete samples’ weight, ultrasound and pressure resistances according to temperature References Kocataşkın F., 2000, Yapı Malzemesi Bilimi. Birsen Yayınevi, Đstanbul. Ahmet Ferhat Bingöl, Rüstem Gül*,2009 ;“Donatı-Beton Aderansı, Yüksek Sıcaklıkların Beton Dayanımına Ve Aderansa Etkileri Konusunda Bir Derleme” TÜBAV Bilim Dergisi, Vol:2, N:2,P:211-230 Bilal, F., 2006 “Yangın ve Beton”. Đzolasyon Dünyası, 60, s: 70-72. Rostasy, F.S., Weiss, R. and Wiedemann, G., 1980 “Changes of pore structure of cement mortars due to temperature.” Cement & Concrete Research, 10, p: 157-164. Avrupa Beton Platformu “ Betonla Yangınfan Kapsamlı Korunma ve Güvenlik” TÇMB http://www.mta.gov.tr/v1.0/index.php?id=maden_kullanim&m=4#olivin http://www.mta.gov.tr/v1.0/daire_baskanliklari/mineral/index.php?id=olivin S. Kilincarslan a, I. Akkurt b, C. Basyigit a, (2006). “The effect of barite rate on some physical and mechanical properties of concrete”;Materials Science and Engineering A 424 P: 83–86. S. Kilincarslan (2007), “Thermo-Mechanical Properties of Concrete Containing Zeolite”, Süleyman Demirel Üniversitesi,Fen Bilimleri Enstitüsü Dergisi,11-3 ,262-267. TS EN 1992-1-2 beton yapıların tasarımı- bölüm 1-2:genel kurallar-yapısal yangın tasarımı şartnamesi Yüzer N., Aköz F.and Öztürk L.D. (2004) Compressive strength–color change relation in mortars at high temperature. Cement and Concrete Research, Vol. 34,No. 10, pp.1803-1807. Topçu, Đ.B. 2006. Beton Teknolojisi. Uğur Ofset, 570 s., Eskişehir Neville, A.M. (2000) Properties of Concrete. Fourth Edition, Longman Scientific and Technical, pp. 581-585, NY, USA. Avrupa Beton Platformu (2007), “ Betonla Yangın fan Kapsamlı Korunma ve Güvenlik” TÇMB . Baradan, B., Yazıcı, B. ,2003 “Betonarme Yapılarda Durabilite ve TS EN 206-1 Standardının Getirdiği Yenilikler” Türkiye Mühendislik Haberleri Sayı 4/ 426. Luo, H.L. and Fin D.F. (2007) Study the surface color of sewage mortar at high temperature. Construction and Building Materials, Vol. 21, No. 1, pp. 90-97. 871 � 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. 640 Title A name given to the resource High-Temperature Fire Resistance For Concrete Using Sustainable Building Author Author KILINÇARSLAN, Semsettin PEHLİVANOĞLU, H.Ece PEHLİVANOĞLU, Fazile SEVEN, Aysun MOLLA, Tuba Abstract A summary of the resource. The purpose of this research;production olivine doped concrete is subjected to various experiments by designing and applying to provide to increase the fire resistance. The olivine doped concrete samples were obtained by using TS 802,which provide from olivine mining facilities located in Isparta-Sütçüler-Ayvalıpınar. Aggregate was provide from aggregate mine in Isparta-Atabey. Ordinary concrete samples were obtained by using same mixing rate on the olivine doped concrete . Olivine doped and ordinary concrete samples were heated at 3000 C,6000C and 900 0C during 2 hours in the spring laboratory of Dokuz Eylul University in Đzmir, which have been taken their cure of 28 day. Later the ultrasound pulse velocity (UV) and compressive strength of samples have been determined at construction laboratory of Suleyman Demirel Universty in Isparta.It has been found that normal aggregate descreased compressive strength by heat increasing, whereas using olivine instead of normal aggregate increased compressive strength until 6000C,but decreased at 9000C. 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 Q Science (General) https://omeka.ibu.edu.ba/files/original/cf8fdb59cdef5fdce008e24db992ea5f.pdf 4604917806c787c28f2caa6e1a69bf49 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo The Relationship between Person-Organization Congruence, Person-Role Conflict and Job Outcomes of Salesperson: A Study in the International Medicine Company in Turkey Kemal Can KILIÇ Cukurova University, Faculty of Economics and Administrative Sciences Adana, Turkey kcan@cu.edu.tr Ceyda KELEġ Osmaniye Korkut Ata University, Faculty of Economics and Administrative Sciences Osmaniye, Turkey ceydakeles@osmaniye.edu.tr Levent GELĠBOLU Cukurova University, Faculty of Economics and Administrative Sciences Adana, Turkey lgelibolu@cu.edu.tr Abstract: The purpose of this study was to appraise the relationship between person-organization congruence, person-role conflict and job outcomes of salesperson. Data were gathered from sales force of an international medicine company by using survey. Correlation analysis was employed to verify the hypotheses. The results of the analysis revealed that there was a relationship between organizational congruence and some of role conflict variables and job outcomes of salesperson as well. In addition, relationships also existed between some of role conflict variables and job outcomes of salesperson. The results of studies were discussed and recommendations were provided for managerial implications and future research. Introduction The congruence of organizational culture and employees‘ value preferences is a predictor of individual work behavior such as performance, motivation, commitment, satisfaction and turnover intention (O‘Reilly & Chatman 1986; Lauver & Kristof-Brown 2001; Cable & DeRue 2002; Sekiguchi 2004; Hoffman & Woehr 2006; Nelson & Billsberry 2007, Kilic et al, 2008). Although salespersons are generally work out side of organization they affected by organizational culture. Salespersons‘s different roles which take place inside or outside of organization are to be faced with diverse demands. When the salesperson encounters two or more incongruous job demands from his organizational superiors, customers, family members, or other role partners, role conflict takes place (Walker et al., 1975:32). Some research findings indicated role conflict did not significantly affect performance (Ingram and Lee, 1990). Some studies like Dubinsky and Mattson (1979) stated that salespersons role conflict is inversely related to job performance. On the one hand, Singh suggested that (1998) role conflict as a role stressor had a negative linear relationship with job performance. On the other hand, there are some studies whose results indicated that a positive relationship between role conflict and job performance (Babin and Boles, 1996; Behrman and Perreault, 1984). Singh (1998) notes that role conflict had a positive linear relationship with turnover intention. On the other side Rizzo et all (1970) pointed out that role conflict correlated weakly but positively with intention to leave organization. In literature mixed research results exist for relationship between role conflict and organizational commitment. Some findings indicated that role conflict was strong and negative (Numann et all 2000), and inverse (Dubinsky and Mattson,1979) related to organizational commitment. On the other side, some of the results represent role conflict positively related to organizational commitment (Ingram and Lee, 1990). Nevertheless, some findings suggested that diminishing salespeople role conflict was not likely to have a important direct impact upon their organizational commitment (Johnston et al., 1990: 341). Organizational behaviour literature indicates that there is a relationship between individual-organizational culture congruence and job outcomes. And there is a relationship between role conflict and some job outcomes. The aim of this study is to investigate the relationships of person-organization congruence, person role conflict and job 165 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo outcomes of salesperson in our research model. In this context the study was conducted a survey with 110 salespersons who work in Turkish sales team of an international medicine company. Conceptual Background Person-Organization and Person-Job Fit Person organization fit: Kristof (1996) defined concept of person organization fit as “ the compatibility between people and organizations that occurs when: (a) at least one entity provides what the other needs, or (b) they share similar fundamental characteristics, or both‖. The compatibility between personal and organization beliefs, individual and company goals, how well a firm fulfils their employee needs and how properly the personality of individual fits the company context can determine person-organization fit (Valentine et al, 2002:350). It is common that in the literature, lower levels of work-related stress have also been associated with high levels of P-O fit (Kristof, 1996:28). Because the role conflict is affirmed as one of the role stressors (Weeks, 2010; Singh, 1998), it may be expected that higher levels of P-0 fit, lower levels of role conflict. Studies done in recent years indicated that there is a positive correlation between person organization fit and organizational commitment (Kristof-Brown et al 2005; Valentine et al 2003; Kristof, 1996); performance and person-organization fit, as well (Kristof-Brown et al., 2005) and person organization fit has a positive direct effect on organizational commitment (Jaramillo et al., 2009). Also Silva et al (2010) proved that the higher the level of congruity between respondents‘ perceptions of their current organization‘s strategy with their ideal strategy was, the more the individuals got committed to their organization, more likely they were to stay with their organization. Person job fit: Person job fit is defined as the relationship between a person‘s characteristics and those of the job or task (Week, 2010:74). Whereas person-job fit occurs when the chance to deal with multiple tasks at the same time is compatible with person‘s preferences in that way, person-job misfit appears when the chance to deal with multiple tasks at the same time is different from person‘s preferences (Hecht and Allen,2005:157). KristofBrown et al (2005) predicated that person job fit had correlation with organizational commitment and performance. Role Conflict Role conflict is defined by Rizzo et al (1970) as a ―dimensions of congruency-incongruency or compatibility-incompatibility in the requirement of the role where congruency or compatibility is judged relative to a set of standards or conditions which impinge upon role performance‖. (Rizzo et al., 1970:155). Role conflict takes place when the salesperson encounters two or more incongruous job demands from his organizational superiors, customers, family members, or other role partners (Walker et al., 1075:32). In other words, if salespeople believe that their two or more role set‘s -such as boss and customer- expectations and demands are different from each other, role conflict will arise (Singh, 1998: 70). Many kinds of conflicts may result from incompatibility or incongruency as follows (Rizzo et al., 1970,155):  conflict between the focal person‘s internal standards or values and the defined behaviour.  conflict between time, resources or capabilities of the focal person and defined role behaviour.  conflict between several roles for the same person which require different or incompatible behaviours or changes in behaviour as a function of the situation.  conflicting expectations and organizational demands in the form of incompatible polices, conflicting requests from others, and incompatible standards of evaluations. Job Outcomes Performance: Performance is traditionally described in terms of salespeople behaviour which has been assessed from the aspect of their contributions to the organization goals (Ingram et al,1989:26-27). In sales management, job performance may be accepted as a key and critical main issue that provides information to management for managerial decisions such as compensating, training and improving performance (Jaramillo et al, 2005:706). However, the literature provides little empirical support for stress–performance relationships (Jones et al, 2007: 665), research findings in sales management concerning the association between role conflict and performance are mixed. Some research findings indicated role conflict did not significantly affect performance (Ingram and Lee, 1990). Some studies like Dubinsky and Mattson (1979) stated that salespersons role conflict is inversely related to job performance. On the one hand, Singh suggested that (1998) role conflict as a role stressor had a negative linear 166 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo relationship with job performance. On the other hand, there are some studies whose results indicated that a positive relationship between role conflict and job performance (Babin and Boles, 1996; Behrman and Perreault, 1984). Behrman and Perreault (1984) found role conflict was positively related to performance in their research. In the research authors pointed out it may be important to handle role conflict in order to perform effectively. Onyemah (2008) demonstrated that inverted-U relationship existed between role conflict and performance. Also author suggested that all levels of role stressor did not have destructive effect on salesperson performance. Role stressor can be useful for stimulating sales person performance if role stresser maintains at moderate levels. Because role conflict is the one of the role stressors (Weeks,2010; Singh, 1998) this suggestion can be true for role conflict. Intention to leave: Intention may be a good predictor to estimate actual turnover rate of employee (Choi,2006:326). Singh (1998) notes that role conflict had a positive linear relationship with turnover intention. On the other side Rizzo et all (1970) pointed out that role conflict correlated weakly but positively with intention to leave organization. Organizational commitment: Commitment is deemed as a partisan, affective loyalty to an organization‘s aims and values, to one‘s role in relations to goals and values, and to the organization for its own sake other than its purely instrumental worth. It consists of three components: identification: adoption as one‘s own goal and values of the organization; involvement: psychological immersion or absorption in the activities of one‘s work role; loyalty: a feeling of affection for and attachment to the organization (Buchanan, 1974.533). All firms and all functional areas within firms want their employees to be committed to their respective organizations. Committed subordinates are believed to dedicate more of their time, energy, and talents to the organization (Hunt et al.,1985:112-113). In literature mixed research results exist for relationship between role conflict and organizational commitment. Some findings indicated that role conflict was strong and negative (Numann et all 2000), and inverse (Dubinsky and Mattson,1979) related to organizational commitment. On the other side, some of the results represent role conflict positively related to organizational commitment (Ingram and Lee, 1990). Nevertheless, some findings suggested that diminishing salesperson‘s role conflict was not likely to have an important direct impact upon their organizational commitment (Johnston et al., 1990: 341). Research Model and Hypotheses In this research, person organization congruence was handled within two dimensions: person-organization (P-O) fit and person-job (P-J) fit. Source of role conflict consisted of five variables which were family, job, supervisor, customers and self. As job outcomes, three of job outcomes (performance, organizational commitment and intention to leave) were given places in this research. It was identified whether there was a relationship between organization congruence and job outcomes and variables of role conflict in this study. In this context research model was presented in Figure 1: CONGRUENCE JOB OUTCOMES  Person-organization fit  Performance  Organizational commitment ROLE CONFLICT  Person-job fit  Family  Job  Supervisor Figure Customer 1: Research Model  Self 167  intention to leave �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo The hypotheses expected to be tested through this study are as follows: H1 P-O fit will be related to H1a: all variable of salesperson role conflict positively. H1b: performance of salesperson positively. H1c: organizational commitment of salesperson positively. H1d: intention to leave behaviour of salesperson negatively. H2 P-J fit will be related to the H2a: all variable of salesperson role conflict positively. H2b: performance of salesperson positively. H2c: organizational commitment of salesperson positively. H2d: intention to leave behaviour of salesperson negatively. H3 Role conflict variable H3a: family will be positively related to the job performance of salesperson. H3b: job will be positively related to the job performance of salesperson. H3c: supervisor will be positively related to the job performance of salesperson. H3d: customers will be positively related to the job performance of salesperson. H3e: self will be positively related to the job performance of salesperson. H4 Role conflict variable H4a: family will be positively related to the salesperson organizational commitment. H4b: job will be positively related to the salesperson organizational commitment. H4c: supervisor will be positively related to the salesperson organizational commitment. H4d: customers will be positively related to the salesperson organizational commitment. H4e: self will be positively related to the salesperson organizational commitment. H5 Role conflict variable H5a: family will be negatively related to the intention to leave behaviour of salesperson. H5b: job will be negatively related to the intention to leave behaviour of salesperson. H5c: supervisor will be negatively related to the intention to leave behaviour of salesperson. H5d: customers will be negatively related to the intention to leave behaviour of salesperson. H5e: self will be negatively related to the intention to leave behaviour of salesperson. Method The data used in this study were collected by mail survey. Participants consisted of salesperson of an international medicine company in Turkey. Although totally 110 questionnaires were sent to salespersons, only 42 questionnaires were useable for analysis. Therefore, 42 questionnaires were utilized in this study. Scales used in previous research were employed to measure the study variables. 6 main scales were employed in the study: 1) person organization fit, 2) person-job fit, 3) organizational commitment, 4) job performance, 5) intention to leave and 6) role conflict. Person-organization fit was measured with a 3-item scale taken from Cable and Judge (1996), person-job fit was measured with a 6-item taken from Brkich et al. (2002), organizational commitment was measured with a 6-item taken from Mathews and Shepherd (2002), job performance was measured with a-9 item taken from Befford and Hattrup (2003), Borman and Motowidlo (1993) and intention to leave was measured with a-3 item taken from Seashore and et al. (1982). Role conflict scale was adapted from Chonko and et al.‘s (1986) which was in Handbook of Marketing Scales (Bearden and et al. 1993). Scale of role conflict consisted of five dimensions: job, family, supervisor, customer and self, and totally 30 items were used to measure role conflict. All instruments were rated on a 5- point scale comprised of 5 (strongly agree) and 1 (strongly disagree). 168 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Analysis and Research Findings A summary of the sample characteristics is presented in Table 1. The sample included 8 females (%19) and 34 males (%81). %64.3 was between 32-38 years old. A majority of participants (%78.6) had university degree and percentage of tenure for 6-10 years was %40.5. Variable Gender Female Male Frequency Valid Percent 19.0 81.0 14.3 64.3 21.4 Age 25-31 32-38 39-45 8 34 6 27 9 Education College University Master 6 33 3 14.3 78.6 7.1 Tenure 1-5 years 6-10 years 11-15 years 16-20 years 12 17 12 1 28.6 40.5 28.6 2.4 Table I. Sample Characteristics Descriptive Statistics and Scale Reliabilities The descriptive statistics and reliabilities estimates are presented in Table II. As shown in the table each variable‘s mean scores were between 3 and 4, except for job performance and intention to leave. These results indicated that the respondents had medium P-O fit, P-J fit, organizational commitment, and role conflict. In addition, respondents presented high job performance and low intention to leave. Reliability analysis revealed that the measure had acceptable internal consistency and Cronbach‘s Alpha for the PO fit, PJ fit, organizational commitment, job performance, intention to leave, and role conflict variables; family, job, supervisor, customers and self measure were 0.93, 0.89,0.93, 0.95, 0. 97, 0.84, 0.87, 0.87, 0.82 and 0.74 respectively. P-O Fit P-J Fit Organizational Commitment Job Performance Intention to Leave Family Job Supervisor Customers Self Mean 3.7937 3.7222 3.6905 4.0344 2.1667 3.2202 3.2560 3.2619 3.7476 3.4714 Std. Deviation .73603 .76125 .83664 .73682 1.03135 .84860 .81616 .70452 .62946 .79978 Cronbach’s Alpha .93 .89 .93 .95 .97 .84 .87 .87 .82 .74 Table II. Descriptive Statistics and Reliability Statistics All items were rated on a 5 point scale anchored by 1:strongly disagree and 5: strongly agree. 169 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Test of Hypotheses In the present study, the hypotheses were tested using correlation analysis in SPSS 15. Correlation analysis is used to fasten down whether a relationship exists and with determining its magnitude and direction. Its common characteristics are as follows: Two sets of measurement are obtained on the same individuals or on pairs of individuals who are on some basis. The values of the correlation coefficients vary between +1 and -1. Whereas a positive correlation (0< r <1) indicates that individuals obtaining high scores on one variable tend to obtain high scores on a second variable, a negative correlation (-1< r < 0) indicates that individuals obtaining low scores on one variable tend to obtain high scores on a second variable (Ho, 2006:183-184). The closer the correlation value is to +1 or/and -1, stronger is that tendency and the closer the correlation value is to 0, the weaker is that tendency (George and Maller,2003:124-125. Explanation of correlation coefficient between two variables may be presented as follows; 0.00- 0.25 very weak, 0.26-0.49 weak, 0.50- 0.69 medium, 0.70- 0.89 strong and 0.90-1.00 very strong (Kalaycı, 2006:116).The results of correlation analysis are presented in Table III. P-OFit P-JFit Organizatio nal Commitment Job Performance Intention to Leave Family Job Supervisor Customers Self POFit 1 .751 (**) P-JFit .783 (**) .836 (**) .765 (**) -.693 (**) .312 (*) .445 (**) .457 (**) .415 (**) -.019 .712 (**) -.778 (**) .393 (*) .510 (**) .477 (**) .329 (*) -.009 Organi Job zational Perform Commit ance ment -.805 (**) .274 .423 (**) .326 (*) .577 (**) -.052 .747 (**) -.829 (**) .408 (**) .592 (**) .569 (**) .356 (*) -.015 Intention to Leave Family Job Super visor Custo mers Self -.396 (**) -.554 (**) -.566 (**) -.362 (*) .303 .720 (**) .757 (**) .470 (**) -.088 .767 (**) .525 (**) .089 .518 (**) -.156 .155 1 Table III. Pearson Correlations ** Correlation is significant at the 0.01 level (2-tailed). * Correlation is significant at the 0.05 level (2-tailed). Hypotheses 1: P-O fit was positively related to the all variables of salesperson role conflict excepted from self. Therefore, H1a was supported partially. Nevertheless, all the relationships were weak which were supported, by the fact that all correlation coefficient were between 0.26- 0.49. Moreover, H1b (p<0.01), H1c (p<0.01) and H1d (p<0.05) were supported. Therefore, P-O fit was related to performance and organizational commitment of salesperson positively, and intention to leave behavior of salesperson negatively. On the one hand, the higher scores on P-0 fit, the higher scores on salesperson role conflict (job, family, supervisor and customers), organizational commitment and performance. On the other hand, the higher P-O fit, the lower intention to leave behavior of salesperson. In addition, relationship between P-O fit and performance (r= 0.765) and organizational commitment of salesperson (r= 0.783) was strong, relationship between P-O fit and intention to leave behavior of salesperson (r= 0.693) medium. Hypotheses 2: Outside the self, P-J fit was positively related to the all variables of salesperson role conflict. Consequently, H2a was supported partially. As shown in the correlation coefficient table, the relationships between P-O fit and family, supervisor and customers role conflict variables were weak, and job medium. Besides, there were relationships between P-O fit and organizational commitment and job performance of salesperson positively, and relationships were found between P-J fit and intention to leave behavior of salesperson negatively. Therefore, 2Hb, H2c and H2d were supported (p<0.01). On the one hand, the higher scores on P-J fit, the higher scores on 170 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo salesperson role conflict (job, family, supervisor and customers), organizational commitment and performance. On the other hand, the higher P-J fit, the lower intention to leave behavior of salesperson. Furthermore, all of the relationships between P-J fit and organizational commitment, performance and intention to leave behavior of salesperson were strong because of all the correlation coefficients were between 0.70- 0.89. Hypotheses 3: H3a and H3e were not supported (p>0.05) while, as a role conflict variable job, supervisor and customer were found to be related positively with job performance of salesperson, supporting H3b (p<0.01), H3c (p<0.05) and H3d (p<0.01). Therefore, obtaining high scores on role conflict variable job, supervisor and customer provides a tendency to obtain high scores on salesperson performance. In addition, positive relations were found weak for job (r=0.423) and supervisor (r= 0.326) but medium for customers (r=0.577). Hypotheses 4: There were positive relationships among all variables of role conflict without self and salesperson organization commitment. H4a (p<0.01), H4b (p<0.01), H4c (p<0.01) and H4d(p<0.05) were supported but H4e (p>0.05) not. Family (r=0408) and customers (r=0.356) variables of role conflict had a weak positive relation between salesperson organizational commitment whereas, job (r=0.592) and supervisor (r= 0.569) variables of role conflict had a medium positive relation. Intercalary, the higher scores on role conflict variables family, job, supervisor and customers, the higher scores on salesperson organizational commitment. Hypotheses 5: Our results indicated that variables of role conflict like family, job, supervisor and customers were related to the intention to leave behavior of salesperson negatively, supporting H5a(p<0.01), H5b (p<0.01), H5c (p<0.01) and H5d (p<0.05) but H5e (p>0.05) not. In addition, negative relations were medium for job and supervisor, and weak between customers- as role conflict variable- and the intention to leave behavior of salesperson. Conclusion The results of the analysis provided that there was a correlation between organizational congruence and some of role conflict variables and job outcomes of salesperson as well. In addition, relationships also existed between some of role conflict variables and job outcomes of salesperson. In this context, P-O fit was positively related to role conflict variables family, job, supervisor and customers, and performance, organizational commitment and intention to leave. P-J fit was related to family, job, supervisor, customers as a role conflict variable, and performance, organizational commitment and intention to leave positively. As a job outcome, performance was positively associated with role conflict variable, job, supervisor and customers. Moreover, there was a positive correlation between organizational commitment and role conflict variable family, job, supervisor and customers. Additionally, negative relation was found between intention to leave and family, job, supervisor and customers as role conflict variables. The results of this study offer several implications for sales management. For sales managers who wish to increase performance and organizational commitment and decrease intention to leave among sales force, several recommendations are suggested. Sales managers should consider salesperson‘s congruence with organization and job. This study‘s results provided that there is strong relationship between person-organization congruence and job outcomes. For instance, the higher P-O fit, the higher salesperson organizational commitment and performance and the lower intention to leave behavior of salesperson. Sales managers should also give serious weight to role conflict. Role conflict variables like family, job and supervisor may be useful to increase P-O fit, P-J fit organizational commitment and performance of sales person and decrease intention to leave. Nevertheless, managers should be careful when using role conflict as an indicator for job outcomes since there are some evidence that mixed relations exist between role conflict and job outcomes. This study has some limitations. Sample size and usage of only one sector are important considerations preventing from generalizing the results of the study. In addition in the study, not all types of job outcomes, role stressors and person- organization congruency were examined. Therefore, future studies could expand sample sectors like services sectors. It would be interesting to investigate the relationship between other job outcomes variables like job satisfaction and other types of person-environment fit. 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And Christophe Fournier (2010), ―The Impact of Time Congruity on Salesperson‘s Role Stress: A Person–Job Fit Approach‖, Journal of Personal Selling & Sales Management, Vol:30, No:1, p: 73–90. 173 �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 � 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. 140 Title A name given to the resource The Relationship between Person-Organization Congruence, Person-Role Conflict and Job Outcomes of Salesperson: A Study in the International Medicine Company in Turkey Author Author KILIÇ, Kemal Can KELEŞ, Ceyda GELİBOLU, Levent Abstract A summary of the resource. The purpose of this study was to appraise the relationship between person-organization congruence, person-role conflict and job outcomes of salesperson. Data were gathered from sales force of an international medicine company by using survey. Correlation analysis was employed to verify the hypotheses. The results of the analysis revealed that there was a relationship between organizational congruence and some of role conflict variables and job outcomes of salesperson as well. In addition, relationships also existed between some of role conflict variables and job outcomes of salesperson. The results of studies were discussed and recommendations were provided for managerial implications and future research. 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