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                    <text>TURKEY AND EU RELATIONS ON REALISTIC TEORY PERSPECTIVE
Metin Özkan
Dumlupınar University, Kütahya, Turkey
Fevzi Kaya
Dumlupınar University, Kütahya, Turkey
Keywords: International Relations, Realist theory, the balance of power, EU, Turkey-EU
relations.
ABSTRACT
In this study, critique of realist approach, which has shaped the discipline of İnternational
Relations has been argued. The discipline that mentioned above, emerged mostly as a result of
Realist Theory contribution has been critiqued to explain toda’s complex World is one of the
basic theses defended in this case study. Realist Theory is concentrated on power emphasis only
on the nation-state as an actor, and being very simple and such features have been explained and
critiqued in details.
Relations with the EU has always been very important for Turkey, and refered to be tough
process. Altought from the signing of the ankara agreement and continuing in diffrent stages to
the present day, developments in vorious stages have caused different expectations fort he both
parties , neither Turkey has given up to the membership decision, nor European Union has
completely rejected turkey’s membership process. At luxembourg Summit in december 1997 the
country’s name among the canditaes for full membership was not included , and as a result of
this, Turkey’s response was very threating in cutting the political dialogue with the EU. Turkey’s
candidancy was confirmed by the Helsinki European Council in December 1999, preparing a
pre-accession strategy and accession partnership document showed some easygoings in the
attitude of the EU Council aganist the country. Finally as a result of these changes, once more
the relations of mutual obligations and expectations come to the a fore period.

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                <text>Keywords: International Relations, Realist theory, the balance of power, EU, Turkey-EU relations.  ABSTRACT  In this study, critique of realist approach, which has shaped the discipline of İnternational Relations has been argued. The discipline that mentioned above, emerged mostly as a result of Realist Theory contribution has been critiqued to explain toda’s complex World is one of the basic theses defended in this case study. Realist Theory is concentrated on power emphasis only on the nation-state as an actor, and being very simple and such features have been explained and critiqued in details.  Relations with the EU has always been very important for Turkey, and refered to be tough process. Altought from the signing of the ankara agreement and continuing in diffrent stages to the present day, developments in vorious stages have caused different expectations fort he both parties , neither Turkey has given up to the membership decision, nor European Union has completely rejected turkey’s membership process. At luxembourg Summit in december 1997 the country’s name among the canditaes for full membership was not included , and as a result of this, Turkey’s response was very threating in cutting the political dialogue with the EU. Turkey’s candidancy was confirmed by the Helsinki European Council in December 1999, preparing a pre-accession strategy and accession partnership document showed some easygoings in the attitude of the EU Council aganist the country. Finally as a result of these changes, once more the relations of mutual obligations and expectations come to the a fore period.</text>
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                    <text>International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo

Turkey and EU Relations on Realistic Theory Perspective
Metin Özkan
Dumlupınar University, Kütahya, Turkey
camulog43@gmail.com
Fevzi Kaya
Dumlupınar University, Kütahya, Turkey
kaya_fevzi@hotmail.com
In this study, critique of realist approach, which has shaped the discipline
of İnternational Relations, has been argued. The discipline that mentioned
above, emerged mostly as a result of Realist Theory contribution has been
critiqued to explain today’s complex World is one of the basic theses
defended in this case study. Realist Theory is concentrated on power
emphasis only on the nation-state as an actor, and being very simple and
such features have been explained and critiqued in details.
Relations with the EU have always been very important for Turkey, and
referred to be tough process. Although from the signing of the Ankara
agreement and continuing in different stages to the present day,
developments in various stages have caused different expectations for the
both parties, neither Turkey has given up to the neither membership
decision, nor European Union has completely rejected Turkey’s
membership process. At Luxembourg Summit in December 1997 the
country’s name among the candidates for full membership was not
included, and as a result of this, Turkey’s response was very threating in
cutting the political dialogue with the EU. Turkey’s candidacy was
confirmed by the Helsinki European Council in December 1999, preparing a
pre-accession strategy and accession partnership document showed some
easygoing in the attitude of the EU Council against the country. Finally as a
result of these changes, once more the relations of mutual obligations and
expectations come to the fore period.
Keywords: International Relations, Realist Theory, the Balance of Power,
EU, Turkey-EU Relations.

207

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                    <text>1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

Turkey Forest with Respect to Sustainability
Đbrahim Fevzi ŞAHĐN
Atatürk University, Turkey
ifevzi@atauni.edu.tr
Ramazan SEVER
Atatürk University, Turkey
rsever@atauni.edu.tr
Halil KOCA
Atatürk University, Turkey
hkoca@atauni.edu.tr
Alperen KAYSERĐLĐ
Atatürk University, Turkey
alperenkayserili@atauni.edu.tr
Namık Tanfer ALTAŞ
Atatürk University, Turkey
ntanfer@atauni.edu.tr
Abstract: As a natural part of global ecosystem, forests have been destroyed continuously
despite sustainable principles. In Turkey, forestation has started as utility forestation and
production forestation just as everywhere in the world and later on the type of forestation
suiting nature as well as multifunctional forestation has been prefered. At present, according
to the decision taken at United Nations Environment and Development Conference (1992) the
principles of sustainability have come to the fore. The main objective here is to provide
means for those settling in rural areas to make their living without destroying forest and
within the limits of protecting nature and maintaining development. In the light of this, forest
in Turkey are to be sustained in spite of lack of application, destroying forest to make fields,
irregular grazing, unlawful cutting, improper use of land and biological threats. It is
inevitable to put in practice regular production techniques and to organize peasant-forest
relation in order to determine the reproductivity capacity and limitations of Turkey forest,
which have rare natural, old forests environment of our country.
Key Words: Turkey, Forest, Sustainability, Environment

Introduction
The total amount of forested areas in the world is approximately 4.3 billion hectares according to the
information about the forests of the world, published by the Food and Agriculture Organization of the United
Nations (FAO). The ratio of the forested areas to other areas is 32.3%. The distribution of the forests over the
world is unbalanced and only 20% of the forests are fertile. The forested areas, which shrank because of a
variety of reasons, are facing similar problems. According to the FAO and the United Nations Environment
Programme (UNEP), 17.5 million hectares of land is deforested every year beginning from 1990’s. However,
only 1 hectare of land is forested for each 10 hectares of land deforested.
This situation seen all over the world is also the case for Turkey. According to historical data, in the
last 4000 years Anatolia has been largely deforested because of excess and improper utilization of forests, land
clearing, wars, forest fires and improper grazing, and the quality of the forests has been partially impaired. What
causes people to behave so irresponsibly while it is known that lack of forest leads to economic constriction and
ecological imbalance? It is not difficult to answer this question. Forests are natural and they mostly grow on
their own without requiring any human labour. It is easy to access forests and trees are used in many fields.
Therefore, they are sometimes used as a source of revenue and demolished by illegal and excess cuts. At the
same time, grazing animals in forests and turning these areas into agricultural lands inconveniently also destroy
forests.

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Geographical Position and Forests of Turkey
Turkey is located in the Northern Hemisphere at the junction of Europe and Asia. The Europen side is
called Thrace and the Asian part is known as Anatolia. It shares boundaries with Greece, Bulgaria, Georgia,
Armenia, Azerbaijan, Iran, Iraq and Syria with a total lentgh of 2753 km. It holds a coastal lentgh of 8333 km.
This coastal zone includes the shores of Black Sea, The Sea of Marmara, Agean Sea, Mediterranean Sea and the
passages of Bosphorus and Dardanelles (Figure 1). It has a total area of 78 million hectares of which 20,8
million hectares are designated as forest land. The topography is very rough and steep.

Figure 1. Location map of Turkey
Turkey is a country which cannot be deemed as poor in plant diversity and forested lands. Total
forested area of our country covers 20.7 million hectares. 10 million hectares of these forests are highly fertile
(Table 1). In other words, 48% of our forests are fertile. Our fertile forests cover 12.7% of the area of our
country. This means 0.14 hectares of fertile forest per capita. Especially the Black Sea Region is in good
condition with regards to forests. However, the Central Anatolia and the South-eastern Anatolia Regions are
poor in forests. The forested areas in these two regions are equal to only 10% of all the other forests in the
country.
Table 1: Forest resources of Turkey ( Turkey General Directorate of Forest).
Forest Area
High Forest (ha) Coppice (ha)
Total (ha)
%
Productive
8 237 753
1 789 815
10 027 568
48,3
Degraded
6 180 587
4 555 093
10 735 680
51,7
TOTAL
14 418 340
6 344 908
20 763 248
100,0
In 1950’s, 25% of the world was covered with fertile forests. This ratio fell to 20% in 1970’s. Unless
effective measures are taken, the ratio of the fertile forests in the world will be only 14% towards 2020’s.

Forest with Respect to Sustainability
Forests, which are the capital of the global ecosystem, are rapidly destroyed despite the sustainable
forestry principles. As it is the case all over the world, forest management began in our country began as
exploitation forestry and production forestry; and then multifunction forestry and natural forestry began to be
applied. Today, they are trying to be applied according to the decisions taken at the United Nations Conference

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on Environment and Development (1992) adhering to sustainability. However, there is not much success in
practice because of different reasons.
Preserving, maintaining and improving the forest, making them fertile and cultivating, and using them without
preventing the future generations’ development created the concept of sustainable forestry. However, this
concept could not go beyond being a concept. In addition, this concept of sustainable forestry is the reason for
all of the forestry sciences, especially the Forest Management Sciences to emerge (Asan 1995:17). ASAN also
asserts that, this concept has been applied in all planning operations since 1700’s. In the forest management,
what the concept is or when it is used is not important. What is important is its purpose. The common purpose
should be developing the villagers [1] living in or next to forests with rational plans and projects which are
based on appropriate examinations, without exhausting the natural supplies in question and getting into the
dilemma of preserving the environment or developing. In other words, the evolution of economical system and
environmental system should be maintained together (Tekeli 2000:10).
Turkey’s situation is relatively good in the quantity of forests it has. However, we do not have enough
fertile forests. Although certain efforts are made to preserve and improve forests, forest management cannot be
efficient because of socio-economic problems. This reduces the quality and the quantity of our forests. For
example, usage of the forests in our country as pastures for animals, illegal cuts and land clearing are the major
reasons for hazards (Figure 1).

Figure 1: Turkey forests to be destroyed for various reasons.
The regulations that govern forestry should also be examined in order to correctly understand the
importance of sustainability in the sector of forestry in Turkey. Turkish Constitution is different from the
constitutions of many other countries in that, it includes provisions about forestry. In the process from 1937,
when regular forestry studies began, until 1960, when the provisions about forestry were first included in the
constitution, many political activities were held, which caused hazards to forests. That is why, Turkish
Constitution of 1961 included forestry.
Turkish Constitution of 1982 also included provisions about forestry. However, there are remarkable
expressions about the subject. One of the provisions of the article is a commentary about sustainability peculiar
to Turkey. Whereas this provision indicates that the borders of forests cannot be shrunk, it makes it possible to
exclude some forested lands from forest regime. This provision, which is included in the Article 2 of the
Constitution, is the base for the applications called 2-B and enforced according to the Provision B of Article 2
of the Law of the Jungle no: 6831. The sustainability of the parts of forests that are exposed to the 2-B
application becomes eternally impossible. This situation seems to be a ground for many problems in the future.
Hazards to forests by the enlargement of cities and tourism investments result from the 2-B application.
Firstly, a regional planning based on sustainability should be designed. It should be considered in every
stage of forestry that there is an organic link between forests and the villagers living in forested lands. That is
why, a public strategy should be followed which will enable social plan integration necessary for improving the
level of education and awareness of the villagers who live in the countryside and have the economic structure
principally based on natural sources. At the beginning, forests in the whole country should be divided into parts
of a certain size and they should be given to those villagers. Thus, passage to forest management should be
achieved and legal regulations should be issued for this purpose. Activities like maintenance, tree planting,
preserving and management should be carried out by the villagers under the supervision and control of experts
from Forest Managements. When such a legal regulation is applied, hazards to forests will decrease and the

[1] According to the results of the census in 2000, about 7.544.000 people live in 20.314 forest villages (7.302 in forests,
13.012 next to forests), and they form the 11% of the total population and nearly half of the rural population.

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villagers’ level of welfare will improve undoubtedly. However, this precaution should not be enough, and
solutions for different conditions of different regions should be provided.
The basic factor that draws the villagers living in forested areas to forests is their low standard of life in
socio-economic terms. That is why, the level of life standard of the villagers, whose economic problems
gradually increase, should be improved and it should be aimed that they will have high level of education,
natural and environmental consciousness. Social forestry should increase countrywide in order to decrease the
villagers’ pressure on the forests. The participation of the public should absolutely be ensured in this process.
While announcing the aims and studies of Forest Area Managements, General Directorate of A forestation, OrKöy (General Directorate of Forest-Village Relations), and Directorate of National Parks, Game and Wildlife
with various activities, participatory plans and projects that consider socio-cultural and economic standards of
villagers should be applied. Otherwise, the inclination towards forests will continue. On the one hand, minimum
benefits will be obtained like cutting trees in the forests and selling them, land clearing and illegal provision of
trees as fuel and raw material. On the other hand, this inclination will create problems which will obstruct
sustainability of forests and spoil ecological systems. Moreover, as a result of spoiling ecological systems,
irreparable problems will arise such as the extinction of endemic plants in the forest (Sever 2002:95-97).
In order to manage the forests of Turkey within the framework of sustainability, completing the
management studies is one of the works to be primarily done. Awareness of the socio-economic conditions of
the villagers in forested areas is possible by implementing improvements. The organic link between forests and
the villagers living in forested lands is the most important think that should be considered in every stage of
forestry. However, it is quite difficult to say that it is followed.
Turkey has acceded to some international conventions like Convention on Biological Diversity,
Ministerial Conference on the Protection of Forests in Europe, United Nations Forum on Forests. However, it
cannot always manage to meet the requirements of those conventions. This usually results from conflicts
between the authorities of local governments and national government, and inadequate representation of
communities of interest and decision-makers. This complexity of authority should absolutely be removed and
the exact limits of authorities should be determined.

Conclusion
Forests should be preserved according to the principle of sustainable forestry and should be improved.
Their fertility should be increased and be cultivated constantly. They should be used without preventing the
future generations’ development. Accordingly, the forests in our country should be managed including the
above suggestions, according to the principles of sustainable forestry.

References
Asan, Ü. (1995). Orman Kaynaklarının Rasyonel Kullanımı ve Ülkemizdeki Durumu. Đstanbul Üniv. Orman Fak. Dergisi,
45 (2), 68-92.
Çağlar, Y. (1990). Sürdürülebilir Kalkınma Đçin Ormanlar ve Ormancılığımız. Sürdürülebilir Kalkınma Konferansı, 1989,
VA:135-159.
Çağlar, Y. (1998). Sürdürülebilirlik ve Türkiye Ormancılığı. Sürdürülebilir Kalkınmanın Uygulanması-Tartışma
Toplantısı,1997, VA:61-75.
Erdem, R. (1982). Türkiye’de Orman Korumasının Ana Sorunları ve Çareleri. Đstanbul Üniv. Orman Fak. Dergisi, 32 (1),716.
Gülen, Đ. Özdönmez, M. (1981). Türkiye’de Orman ve Ormancılık. Đstanbul Üniv. Orman Fakültesi. Dergisi,31 (2), 1-13.
Odabaşı, T. Özalp, G. (1994). Ormanların Đşletilmesi Yöntemleri ve Doğaya Uygun Ormancılık Anlayışı. Đstanbul Üniv.
Orman Fak. Dergisi, 44 (1-2), 35-47.
Pamay, B. (1980). Türkiye Ormancılığının Ana Sorunları. Đstanbul Üniv. Orman Fak. Dergisi, 30 (2), 68-92.
Sever, R. (2002). Sürdürülebilirlik Bakımından Şavşat Ormanları. Doğu Coğrafya Dergisi, 8, 75- 99.
Tekeli, Đ. (2000). Türkiye Çevre Tarihçiliğine Açılırken. Türkiye’de Çevrenin ve Çevre Korumanın Tarihi Sempozyumu,
2000, VA:1-14.

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                <text>Turkey Forest with Respect to Sustainability</text>
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                <text>ŞAHİN, İbrahim Fevzi
SEVER, Ramazan
KOCA, Halil
KAYSERİLİ, Alperen
ALTAŞ, Namık Tanfer</text>
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                <text>As a natural part of global ecosystem, forests have been destroyed continuously   despite sustainable principles. In Turkey, forestation has started as utility forestation and  production forestation just as everywhere in the world and later on the type of forestation  suiting nature as well as multifunctional forestation has been prefered. At present, according  to the decision taken at United Nations Environment and Development Conference (1992) the  principles of sustainability have come to the fore. The main objective here is to provide  means for those settling in rural areas to make their living without destroying forest and  within the limits of protecting nature and maintaining development. In the light of this, forest  in Turkey are to be sustained in spite of lack of application, destroying forest to make fields,  irregular grazing, unlawful cutting, improper use of land and biological threats. It is  inevitable to put in practice regular production techniques and to organize peasant-forest  relation in order to determine the reproductivity capacity and limitations of Turkey forest,  which have rare natural, old forests environment of our country</text>
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                <text>2009-06</text>
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                    <text>International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo

Turkish “Spring”, European “Fall”: A Political-Economic
Analysis of Turkey-European Union Relations
Hatice Yazgan
Çankırı Karatekin University, Çankırı, Turkey
hyazgan@karatekin.edu.tr
Mutlu Yılmaz
Gediz University, İzmir, Turkey
mutlu.yilmaz@gediz.edu.tr
Current stalemate in Turkey-European Union (EU) relations stemming mainly
from political issues has taken place by coincidence when both parties namely
Turkey and the EU are experiencing peculiar economic circumstances. The EU,
on the one hand, has been struggling to restore the effects of debt crisis and
on the other hand Turkish economy has been displaying an outstanding
economic performance. Turkish economic performance with repercussions in
its foreign policy displayed by Turkish economic and political activism in
neighboring areas has led to “axis shift” debate in some circles which refers
disassociation of Turkey from the “West”. In contrast, the EU, experiencing the
deepest economic crisis of ever has also a political turmoil inside and possible
scenarios have been discussed for the future of the Union while huge steps are
taken which led to more “deepening”. Future of the relations between Turkey
and the EU is very much dependent on the future tendencies of both sides
which have clues from today’s policies. Combined effect of the EU’s
economic/politic deterioration, put it another way “European fall” and Turkish
economic performance and foreign policy activism, “Turkish spring” have
reinforced the scenarios for the future of the relations. Against this
background, this paper aims to analyze the current situation and the future
tendencies through the political-economic analysis of the relations. This
analysis is two-folded: On the one hand, economic relations of the two-sides
will be elaborated by utilizing economic data including basically the foreign
trade statistics comparatively analyzed through years and economic
interdependency and integration of both sides will be analyzed partly through
customs union arrangements and the other common policy areas. On the
other hand, political dimension of the relations will be elaborated mainly by
analyzing the possible future political scenarios of the EU discussed in
European circles. Main argument of this paper is that future of the relations
between Turkey and the EU is dependent on the future direction of the EU
which should be closely observed by Turkey and although current foreign trade
statistics refer different directions other than the EU, Turkey’s economic
performance could be leverage for the EU membership given the intertwined
nature of political and economic aspects of Turkish accession to the EU.
Keywords: Axis Shift, Debt Crisis, European Union, Turkey, Turkish Economy.

154

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                <text>Turkish “Spring”, European “Fall”: A Political-Economic  Analysis of Turkey-European Union Relations</text>
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                <text>YAZGAN, Hatice
YILMAZ, Mutlu</text>
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          <element elementId="94">
            <name>Abstract</name>
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              <elementText elementTextId="14272">
                <text>Current stalemate in Turkey-European Union (EU) relations stemming mainly  from political issues has taken place by coincidence when both parties namely  Turkey and the EU are experiencing peculiar economic circumstances. The EU,  on the one hand, has been struggling to restore the effects of debt crisis and  on the other hand Turkish economy has been displaying an outstanding  economic performance. Turkish economic performance with repercussions in  its foreign policy displayed by Turkish economic and political activism in  neighboring areas has led to “axis shift” debate in some circles which refers  disassociation of Turkey from the “West”. In contrast, the EU, experiencing the  deepest economic crisis of ever has also a political turmoil inside and possible  scenarios have been discussed for the future of the Union while huge steps are  taken which led to more “deepening”. Future of the relations between Turkey  and the EU is very much dependent on the future tendencies of both sides  which have clues from today’s policies. Combined effect of the EU’s  economic/politic deterioration, put it another way “European fall” and Turkish  economic performance and foreign policy activism, “Turkish spring” have  reinforced the scenarios for the future of the relations. Against this  background, this paper aims to analyze the current situation and the future  tendencies through the political-economic analysis of the relations. This  analysis is two-folded: On the one hand, economic relations of the two-sides  will be elaborated by utilizing economic data including basically the foreign  trade statistics comparatively analyzed through years and economic  interdependency and integration of both sides will be analyzed partly through  customs union arrangements and the other common policy areas. On the  other hand, political dimension of the relations will be elaborated mainly by  analyzing the possible future political scenarios of the EU discussed in  European circles. Main argument of this paper is that future of the relations  between Turkey and the EU is dependent on the future direction of the EU  which should be closely observed by Turkey and although current foreign trade  statistics refer different directions other than the EU, Turkey’s economic  performance could be leverage for the EU membership given the intertwined  nature of political and economic aspects of Turkish accession to the EU.  Keywords: Axis Shift, Debt Crisis, European Union, Turkey, Turkish Economy.</text>
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                <text>TURKISH AS THE LANGUAGE MEDIATING ACCEPTANCE OF F A R SI SM S IN BOSNIAN</text>
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                <text>Haverić, Đenita
Šehović, Amela</text>
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                <text>Bosnian  language lexis is characterised by a number of loanwords, whereby words of eastern origin, i.e. words from Turkish, Arabic or Persian, occupy a prominent place, not only in number but also in terms of language, style and other characteristics.     Words of eastern originwere introduced in the Bosnian language mostly through Turkish and are, for that reason, referred to as turcisms. However, a more scientifically approved term is orientalisms since not all of these words belong to the Turkish lexical material, and they involve a great number of Arabic and Farsi phrases. Apart from that, not all the words of eastern origin entered the Bosnian language through Turkish exclusively, as there is a number of words that enteredBosnian directly from Arabic or Persian.     The number of turcisms in the Bosnian language is quite impressive. For instance, Škaljić’s Rječnik turcizama (Dictionary of Turcisms) contains 8,742 words (expressions) and 6,878 terms(1979: 23).     Compared to Turkish and Arabic, lexis of Persian origin is the least present –in Škaljić’s Dictionary of Turcismsthere were total 1031words of Persian origin, out of which 653 basic words and 378 derivatives (Akopdžanjan, 2010: 180). This proportionately smaller number of words of Persian origin in relation to the other two languages is quite reasonable and logical since there was no direct contact between the peoples of Bosnia and Herzegovina and Iran, as was the case with Turkey, which ruled in our region for more than five centuries. Although there was no direct contact between the two nations, influences and echoes of Iranian civilization in the Balkans, or in Bosnia and Herzegovina,were visible for centuries before the arrival of the Ottomans and Islam, since the time of settlement of the Slavs in this region. The penetration of Iranian civilization and culture on our soil continued through the expansion of Manichaeism,so the influencesof this civilization were kept in Newly-Manicheism teachings of Bogomil, and later after the arrival of the Ottomans and the acceptance of Islam in this region were restored and preserved through various Sufi and Dervish movements (Džaka, 1991: 398–399).    This paper examines the significance and role of the Turkish language as the language mediator in the case of words of Persian origin entering the Bosnian language. Before it was fully adopted by the Bosnian   language, a Persian loanword, from the moment it was borrowed from the source (Persian) to the receiver (Bosnian) language, would undergo various stages of adaptation on the phonological, morphological, and semantic plane. The focus of this paper is the analysis of semantic changes to Farsisms words that occurred due to the impact of Turkish language as a mediator.</text>
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                <text>2014</text>
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        <name>PE English</name>
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                    <text>International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo

Turkish Economy on its Sustainable Growth Path to the EU
Nguyen Mai Lan Thanh
Fatih University, İstanbul, Turkey
lan.thanh@fatih.edu.tr
During the past decade, the world has come to be aware more of Turkey as a
result of her ever-growing economy. Turkey is, to some extent, perceived as a
rising economic power in the international arena. Turkey further also belongs
to the group of upper middle-income countries as categorized by the World
Bank classification with 10,410 USD GNI per capita in 2011 in current prices.
With the same manner, in the most recent document called the European
Commission 2012 Progress Report for Turkey, Turkish economic performance
was evaluated as progressive towards the economic convergence with the EU
with macroeconomic stabilization.
This paper endeavors to examine whether a high degree of sustainable
economic convergence has been achieved, whether the national legislation is
compatible with the Treaty and whether Turkey has fulfilled the economic
requirements to become an integral part of the Euro-zone. Sustainable growth
path in Turkey is pursued in the sense that Turkish institutions and economic
policies have sustainably improved and effective enough in order for the
economy of the nation to cope with those of the EU’s member states. In other
words, this paper seeks to answer the question whether Turkish economy is
ready to join the EU providing that there have been some reforms and changes
in the institutions so far in addition to the capability to response to external
shocks such as global financial crisis.
This study is an attempt to focus extensively on the economic imperatives of
Turkey-EU relations under the circumstances created along with the aftermath
of the European sovereign debt crisis since 2008. In line with the framework of
the Maastricht criteria for a fruitful economic performance in lieu of
competitive EU single market, this paper argues that recent economic
development in Turkey has proved its success in meeting with those criteria.
Moreover, with the evidence of the less severe impacts of global financial and
economic crisis on Turkish economy, especially on the banking sector, Turkish
institutions proved their effective precautionary policies ahead of the crisis.
This paper, hence, also endeavors to evaluate Turkish monetary and fiscal
policy responses to the global crisis to further conclude that Turkish economy
is on its sustainable development path to be a comparable and competitive
member in the European Union.
Keywords: European Union, Turkish Economy, Maastricht Criteria, Sustainable
Growth, Monetary Policy, Fiscal Policy, Global Crisis.

226

�</text>
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                <text>NGUYEN MAI, Lan Thanh</text>
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          <element elementId="94">
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            <elementTextContainer>
              <elementText elementTextId="13596">
                <text>During the past decade, the world has come to be aware more of Turkey as a  result of her ever-growing economy. Turkey is, to some extent, perceived as a  rising economic power in the international arena. Turkey further also belongs  to the group of upper middle-income countries as categorized by the World  Bank classification with 10,410 USD GNI per capita in 2011 in current prices.  With the same manner, in the most recent document called the European  Commission 2012 Progress Report for Turkey, Turkish economic performance  was evaluated as progressive towards the economic convergence with the EU  with macroeconomic stabilization.  This paper endeavors to examine whether a high degree of sustainable  economic convergence has been achieved, whether the national legislation is  compatible with the Treaty  and whether Turkey has fulfilled the economic  requirements to become an integral part of the Euro-zone. Sustainable growth  path in Turkey is pursued in the sense that Turkish institutions and economic  policies have sustainably improved and effective enough in order for the  economy of the nation to cope with those of the EU’s member states. In other  words, this paper seeks to answer the question whether Turkish economy is  ready to join the EU providing that there have been some reforms and changes  in the institutions so far in addition to the capability to response to external  shocks such as global financial crisis.  This study is an attempt to focus extensively on the economic imperatives of  Turkey-EU relations under the circumstances created along with the aftermath  of the European sovereign debt crisis since 2008. In line with the framework of  the Maastricht criteria for a fruitful economic performance in lieu of  competitive EU single market, this paper argues that recent economic  development in Turkey has proved its success in meeting with those criteria.  Moreover, with the evidence of the less severe impacts of global financial and  economic crisis on Turkish economy, especially on the banking sector, Turkish  institutions proved their effective precautionary policies ahead of the crisis.  This paper, hence, also endeavors to evaluate Turkish monetary and fiscal  policy responses to the global crisis to further conclude that Turkish economy  is on its sustainable development path to be a comparable and competitive  member in the European Union.  Keywords: European Union, Turkish Economy, Maastricht Criteria, Sustainable  Growth, Monetary Policy, Fiscal Policy, Global Crisis.</text>
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                    <text>1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo

Turkish EFL Learners‘ Beliefs about Learning Second Foreign
Languages
Ufuk AtaĢ
Department of Foreign Language Education, Faculty of Education
Middle East Technical University, Turkey
atas@metu.edu.tr
Abstract: This paper reports on a study that investigated beliefs about
second foreign language learning of Turkish EFL learners, compared their
beliefs about learning German, Italian and French as a second foreign
language and explored within-group variation in these learners‘ beliefs.
The primary purpose of this study is to identify Turkish learners‘ beliefs
about compulsory second foreign language courses in French, Italian and
German at an English-medium university in Turkey. Another aim of the
study is to identify the underlying reasons the students have for choosing
and not choosing a particular second foreign language course among
available options as well as to see whether beliefs varied according to the
semester of the students. The results indicated that the participants had
different beliefs about second foreign languages and that their beliefs are
stable over time.
Key Words: learner beliefs, belief about language learning, second
foreign language learning

Introduction
Language teachers and researchers currently consider the role of the learner as an important
part of the language learning process; learning styles, strategies, attitudes and motivations are some of
the factors that learners have in shaping this process. One of the more recently investigated learner
variables in the field is learner beliefs about language learning, which refer to opinions that learners
hold about various aspects of language learning (Horwitz, 1987). As most language educators argue,
these beliefs affect students‘ success in learning the target language and direct their learning strategies
in that way. It has been noted that successful learners develop insightful beliefs about language
learning processes, their own abilities and the use of effective learning strategies which have enhanced
their performance in language learning. On the other hand, students can also have misconceptions,
uninformed or negative beliefs about language learning, resulting in their reliance on less effective
strategies and negative attitude towards learning and autonomy (Victori &amp; Lockhart, 1995), classroom
anxiety and poor performance. For instance, a student who believes that learning a second language
primarily involves learning new vocabulary will predominantly focus on mastering new vocabulary,
while adults who believe in the supremacy of younger learners probably begin language learning with
some negative expectations of their own achievement (Bernat, 2004).
Beliefs are defined as psychologically held understandings, premises or propositions about the
world that are held to be true (Richardson, 1996). Beliefs about language learning consist of ―general
assumptions that students hold about themselves as learners, about factors influencing language
learning and about the nature of language teaching‖ (Victori &amp; Lockhart, 1995:224). The first attempts
to systematically investigate these beliefs started with Horwitz‘s pioneering studies (1985; 1987; 1988)
and from then on, many studies have been conducted with different learners in local contexts such as
Malaysian (Wong, 2010); Turkish (Altan, 2006; Ariogul et al., 2009); Japanese (Sakui &amp; Gaies, 1999);
Vietnamese (Bernat, 2004); Lebanese (Diab, 2006) and many other native and non-native English
contexts. These studies have noted that successful learners develop insightful beliefs about language
learning processes, their own abilities and the use of effective learning strategies which have enhanced
their performance in language learning.
According to Horwitz (1987), learners‘ beliefs or notions about language learning can
influence both their experiences and actions as language learners but Horwitz (1987) also asserts that
studying learner beliefs about language learning is important not only because such beliefs may
influence students‘ expectations for and commitment to their language learning, but also because such
beliefs may be more susceptible to change than cognitive style variables or affective variables such as
attitudes and motivation. Thus, knowledge of students‘ beliefs about language learning may provide
language educators with a better understanding of their students‘ ―expectation of, commitment to,
success in and satisfaction with their language classes‖ (Horwitz, 1988, p.283). As a result of this
teachers can make more informed choices about teaching (Bernat &amp; Gvozdenko, 2005) and adopt ―a

1212

�1st International Conference on Foreign Language Teaching and Applied Linguistics
May 5-7 2011 Sarajevo
more sensitive approach to the organization of learning opportunities‖ (Cotterall, 1999, p.494) in their
lessons.
According to Stevick (1980), what goes on inside learners, which includes learners‘ beliefs,
seems to have a strong impact on learners‘ learning process. Beliefs about language learning have
become an interesting subject among researchers in the field of second language acquisition and second
language learning due to the assumptions that success depends on materials, techniques, linguistic
analyses and what goes on inside and between the people in the classroom (Stevick, 1980). Beliefs are
central construct in every discipline which deals with human behavior and learning. In the
psychological literature, there is a rich body of theoretical and empirical work on beliefs. Different
theoretical orientations and concerns have produced somewhat different, but nonetheless clearly
related, views of the nature of beliefs (Dole &amp; Sinatra, 1994 as cited in Sakui &amp; Gaies, 1999).
Although there are numerous studies in the field, the term beliefs about language learning
were not clearly defined by researchers in the previous studies. In most studies, the term is used as a
known construct without providing further explanation while some of the studies define the term
beliefs by itself. According to Vibulphol (2004), even Horwitz, one of the pioneer researchers of the
studies on beliefs about language learning, did not give an operational definition of beliefs about
language learning in her articles (Horwitz, 1985, 1987, 1988). She only refers to beliefs using the terms
like preconceptions (1985), preconceived ideas (1987) and preconceived notions (1988) without giving
specific descriptions about the construct. She used the statement ―opinion‖ to refer to beliefs to
introduce the Beliefs about Language Learning Inventory, namely BALLI, which has been used widely
for researchers studying beliefs about language learning.
Horwitz (1985) and Wenden (1986) were the first ones to study beliefs about language
learning. In more than 25 years, the scope of research on learner‘s beliefs has grown and several studies
have been conducted. Most of these studies were based on the normative approach. Halliday (1994)
used the term normative to refer to studies on culture that sees students‘ culture as explanation for their
behaviors in class. The normative approach includes studies that have used Likert-scale questionnaires
to investigate beliefs about language learning. The most widely used questionnaire is the Beliefs about
Language Learning Inventory (BALLI) developed by Horwitz (1985).
In the field of student beliefs about language learning, most studies in the literature investigate
student beliefs about English or other languages either as a second or foreign language. One of many
studies in the literature dealing with the issue is of Bernat‘s (2004) study who investigated learner
beliefs about language learning. In the study, there were 20 adult Vietnamese ESL learners who were
given the BALLI. Their responses to the questionnaire are analyzed in order to identify learner beliefs
about second language learning for the purpose of informing syllabus design and teacher practice as
well as to discover if links existed between students‘ motivation for language learning and their beliefs.
12 of the participants were males and 8 were females aged between 24 and 59. The data was analyzed
using the frequency of each item and the results indicated that no links were established between
motivation and beliefs about language learning in this study.
Altan (2006) investigated the beliefs about language learning with a total of 248 foreign
language-major university students at five universities. BALLI was given to students of English,
German, French, Arabic and Japanese who were all going to be the teachers of the language they were
learning. The study is a replication of the study Horwitz (1988) conducted with American students. The
results of the questionnaire were evaluated again under the five language areas of the BALLI and
indicated that students hold a wide range of beliefs with varying degrees of validity.
Another study by Ariogul et al. (2009) addresses the differences and similarities among
English, German and French language groups‘ beliefs about language learning using a questionnaire.
There were a total number of 343 participants; 143 students of English, 138 students of German and 62
students of French. All the participants were freshmen students enrolled in the intensive language
school of a university in Turkey with a minimum workload of twenty hours of week of foreign
language training. Their degree programs ranged from nursing to German language teaching. In their
research, they used the BALLI, as well as a demographic questionnaire to answer the research
question: Do English, German and French language learners in Turkey differ in their beliefs about
foreign language learning? Descriptive statistics, including mean, standard deviation and frequency,
were calculated. One-way analysis of variance (ANOVA) statistical analysis was used to understand
the differences between the three language groups‘ scores on BALLI. The results revealed that there
have been significant differences in beliefs among the language groups in four categories; foreign
language aptitude, the nature of language learning, learning and communication strategies and
motivation and expectations.
The primary purpose of this study, therefore, is to identify Turkish learners‘ beliefs about
compulsory second foreign language courses in French, Italian and German at an English-medium

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university in Turkey. Identification of these beliefs and the reflection on their potential impact on
language learning and teaching in general might inform teachers about their future syllabus design in
the course as well as making teachers teaching a compulsory second language course gain insight about
learners‘ thoughts.
In spite of the growing number of studies investigating beliefs about language learning of
different groups of EFL/ESL learners from various cultural backgrounds since Horwitz‘s pioneering
study in 1985, not much importance has been given to the investigation of students‘ beliefs about a
second foreign language. This study is significant in the sense that it investigates the beliefs about
learning a second foreign language. In the light of the aims discussed above, the following questions
will be answered for the study to reach its aims.
1. What are METU FLE (Middle East Technical University, Dept. of Foreign Language
Education) students‘ beliefs about learning a second foreign language?
a. What reasons do METU FLE students have for choosing their second foreign
language among the alternatives?
b. What reasons do METU FLE students have for not choosing the other second foreign
languages available at the department?
c. Is there a difference between the students‘ beliefs about German, French and Italian
as their second foreign language?
d. Do students‘ beliefs about a second foreign language change as they make progress
in learning the language?
Method of the Study
Quantitative research, defined as a formal, objective, systematic process in which numerical data
are utilized to obtain information about the world (Burns &amp; Grove cited in Cormack, 1991, p.140), is
used in this study. Survey research is one of the most important areas of measurement in applied social
research. The broad area of survey research encompasses any measurement procedures that involve
asking questions of respondents. One of the most common survey techniques is using questionnaires of
various kinds. They are certainly the most often employed data collection devices for researchers doing
a quantitative study. As Dôrnyei (2003) states, the popularity of questionnaires is due to the fact that
they are easy to construct, extremely versatile and uniquely capable of gathering a large amount of
information quickly in a form that is readily processable. By making use of questionnaires, we can
gather three types of data about the respondent: factual (such as age, gender, ethnicity, level of
education, occupation etc.), behavioral (such as people‘s actions, life-styles, habits etc.) and attitudinal
(such as attitudes, opinions, beliefs, interests and values). A main advantage of questionnaires is that
while evaluating student attitudes/beliefs about a particular issue, one can collect a huge amount of
information in a relatively short time. Therefore, quantitative survey research forms the basic research
methodology for this study.
Sampling
For the sample of the study, all students in all the sections of the entire second foreign
language courses (FLE 177 and FLE 277) at the department of Foreign Language Education, METU in
Ankara, Turkey were selected. 133 students participated in the study. Among these 133 students, 64 of
them were learners of German; 42 of them were learners of Italian and 27 of them were learners of
French. There were 32 males and 101 females.
Data Analysis Processes
As part of the quantitative survey research methodology, a questionnaire was developed and
administered in order to obtain the relevant data for the study. In order to analyze the survey results, a
quantitative process was used. The data concerning the participants‘ demographic information and
beliefs about second foreign language learning were coded and entered into the PASW 18 statistical
analysis program. Descriptive statistics, that is, frequency of items, mean scores and standard deviation
scores were calculated to answer the research questions. In order to analyze the association between the
beliefs of the participants about German, French and Italian and to find out if these beliefs change as
they make progress in learning the language, one-way analysis of variance (ANOVA) was calculated.
If there was a statistically significant difference between the variables, Post Hoc Scheffe Test values
were considered to further analyze the differences.

Findings and Discussion
In this part of the paper, the findings of the statistical analyses of the data collected from the
questionnaire will be reported. The results are presented according to the order of the research
questions.

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Participants‘ Beliefs about SFL in General
The first research question, what are METU FLE students‘ beliefs about learning a second
foreign language, was answered by item frequencies, that is, according to the frequency of the answers
the students gave to the related items in the questionnaire. The items 4, 6, 9, 14 and 18 were composed
of statements related to the learners‘ beliefs about SFL. The items referred to both the nature of
language learning in general and to the local situation of the learners.
More than half of the participants (91 out of 132; %68.4) agreed that the instructor teaches the
language well. However, 26 participants (%19.5) stated that they were not sure whether the language
they are trying to learn is taught well by the instructor. Item 6, stating that, it is important to learn a
SFL from a native speaker of the language, received agreement from the participants. 107 of the
participants (%80.5) marked either agree or strongly agree to the item which show that they believe a
SFL is learned better from a native speaker.
Another general belief the participants had about SFL was the statement that it is easier for
someone who already knows a foreign language to learn a SFL. Out of 133 participants, 113 (%84.9)
marked either agree or strongly agree. Since the participants have English as a foreign language (or
other languages), they believe that English has an important role in their learning German, Italian or
French as a second foreign language.
General beliefs about learning a SFL in the local situation, which is related to the SFL courses
they are taking at the department, were also investigated by two items, 14 and 18. The participants
mostly disagreed to the statements if I had a chance, I would change the language I am studying now
and I would drop the course if I had the chance. Item 14 received disagreement from 85 participants
(%63.9) and Item 18 received disagreement from 104 participants (%78.2). This shows that the
students are generally satisfied with their current choice of SFL. On the other hand, according to the
results of the questionnaire, 26 participants (%29.5) were not satisfied with their current SFL and 22
participants (%16.5) were not sure.
Participants‘ Reasons for Choosing and Not Choosing Their Current SFL
Items 3, 5, 7, 8, 11, 15, 16, 17, 19, 20, 22, 23, 24 aimed to answer the research question (1a);
What reasons do METU FLE students have for choosing their second foreign language among the
alternatives and (1b) What reasons do METU FLE students have for not choosing their second foreign
language among the alternatives again from both a general and local perspective. The reasons for
choosing and not choosing the SFL were themed under four categories; 1) difficulty of the language, 2)
general attitudes towards learning a SFL, 3) its being compulsory in the department and 4) the
influence of the instructor teaching the course. Almost all of the participants, 131 of them (%98.5),
stated that it is important to learn a SFL (Item 7) and 109 of the participants (%82) stated that they will
have many opportunities to use the language if they speak very well (Item 19). It might be inferred that
these are some of the reasons why the students chose their current SFL. This argument is verified by
their answers to Items 3, 11 and 23. Most of the participants (97 of 133; %72.9) disagreed with the
belief that their choice of the SFL depended on the course‘s being a part of the curriculum (Item 3).
Similarly, more than half of them (77 out of 133; %57.9) marked either disagree or strongly disagree
with the idea that they chose the SFL since it was compulsory in the department (Item 11). A similar
statement in the questionnaire (Item 23) received disagreement from 105 of the participants (%78.9)
which stated that their choice of the SFL depended on the fact that they had no other choice.
Regarding the difficulty of the SFL and their choice of the SFL, the three items (1, 12 and 15),
the three of which stated that the language they were learning was either easier or more difficult, were
analyzed. The results revealed that there is not a clear cut variance among the five statements. It might
be inferred from these findings that difficulty of the SFL did not play a major role in the participants‘
choice of the SFL.

Difference between the Participants‘ Beliefs about German, French and Italian
In order to answer the research question (1c) is there a difference between the students‘ beliefs
about German, French and Italian as their second language, one-way analysis of variance (ANOVA)
was calculated. Significance levels were set at P &lt; 0.05.
Items 1, 4, 12, 14, 15, 22 and 23 were found to be statistically significant between groups with
different p values. According to the ANOVA results, there is a statistically significant difference
among the beliefs of German, Italian and French learners about the difficulty of second foreign
languages (Item 1, p=0.000). The results of the Post-Hoc Scheffe show that this difference is directed
from German to Italian and French which might mean that participants had a tendency to state that
German was easier than Italian and French. Item 4, which stated that the language I am trying to learn

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is not taught well by the instructor, was also statistically significant between the groups (Item 4,
p=0.000). Item 15, I have chosen this SFL because it is easier than others, was found to be statistically
significant between the groups (Item 15, p=0.000). It verifies the fact that German learners agreed with
the fact that German is easier than other SFLs than learners of Italian and French. The results also
showed that German learners thought they chose the language they are currently learning because of
the instructor when compared to learners of French and Italian (Item 22, p=0.003).
Difference between the Current Semesters of the Participants
In order to answer the research question (1d), Do students‘ beliefs about a second foreign
language change as they make progress in learning the language, one-way analysis of variance
(ANOVA) was calculated. Significance levels were set at p &lt; 0.05.
The results reveal that there is no change in the belief of the participants as they make
progress in learning the language. There is no statistically significant difference in any of the 24 items
in terms of their semesters. A surprising result is that the students do not think that they have progress
in learning the SFL so far (Item 10, p=0.459). They also believe that they have not learned the SFL
(Item 21, p=0.420).

Conclusions and Recommendations
This study aimed at uncovering the beliefs EFL learners have about a second foreign language
at a university in Turkey. The primary purpose of this study was to investigate participants‘ beliefs
about three second foreign languages (German, Italian and French) in general and to explore the
reasons why they chose one over the others. Although these languages are compulsory in the
curriculum of English Language Teaching, the participants‘ major area, different reasons that influence
choosing one language were identified thus, this study investigated the learners‘ beliefs about a second
foreign language.
In the literature, there are many studies conducted by various researchers in various contexts
(Altan, 2006; Ariogul et al., 2009; Bernat, 2004; Diab, 2006; Peacock, 2001 and Wong, 2010). This
study differed from the others in two ways; firstly, BALLI is not used as a data collection tool. In most
of the studies in the literature, BALLI was utilized to assess learners‘ beliefs about language learning.
Secondly, this study is different from other since it focused on second foreign languages. Due to the
fact that BALLI items were not written specifically for second foreign language learning, a
questionnaire was developed by the researcher and by the help of some scholars in the field.
The first research question of this study was a general one, what are METU FLE students‘
beliefs about learning a second foreign language, and the answer to the question was tried to be found
by evaluating the responses the students gave to the items in the questionnaire. Items 4, 6, 9, 14 and 18
were analyzed and the results showed that the students had positive beliefs about learning a second
foreign language in general agreeing that it is important for someone who already speaks a foreign
language to learn a SFL. Participants‘ knowledge of English as a foreign language seemed to help them
learn a second foreign language better. Since METU is an English-medium university and the
department they are studying at is English Language Teaching department, most of them are advanced
learners of English who study courses like the English language, English literature, methodology,
educational sciences and linguistics in order to learn how to teach English to, primarily, students in the
primary and secondary levels in Turkey. Also, almost all of the participants believe that it is important
to know a second foreign language. They believe that learning a SFL will enable them to have many
opportunities later on after they graduate.
The second and third research questions were what reasons they had for choosing and not
choosing the second foreign languages offered in the department (German, Italian and French).
Results from the quantitative data showed that difficulty of language learning, general attitude towards
the language and interest in the language, influence of the friends and necessity of knowing a SFL were
among the reasons that directed the students to choose the language.
Another research question of the study, difference between the students‘ beliefs about German,
French and Italian as their second foreign languages, was answered with one-way analysis of variance
(ANOVA) to see if there was any difference between the groups. The results showed that German was
considered to be easier than Italian and French. This might be inferred from the fact that the frequency
of those who agreed with the statement ―the language I am learning is easier than others in the
department‖ was higher in the German group. This might also stem from the fact that learners of
German as a SFL comprised almost half of the whole population (%48.1).
When the difference was analyzed according to the semester of the students, interestingly,
there was no statistically significant difference in any of the items among the three groups. It can be
inferred that the belief of the learners do not change as they make progress in learning the language.
This was a surprising finding for the researcher since beliefs were expected to vary with the students

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who were in the first semester and those who were in their third semester. Wong (2010) investigated
Malaysian pre-service teachers‘ beliefs about learning English and the stability of these beliefs over
time. The results revealed that with the exception of slight change to two items on language learning
difficulty and six items on nature of language learning, most of their beliefs were stable over time.
Since Wong‘s study was different in that the same questionnaire was administered to the same students
14 months after the first administration, it might reveal that beliefs are stable and not easily change
over time with progress in learning the language.
The primary aim of this study was to investigate learners‘ beliefs about learning a second
foreign language. Although the collected data provided some insights about various aspects of these
beliefs, due to lack of time, only 133 participants were involved in this study. A further research might
be conducted that investigates these beliefs from a wider perspective, with more participants and
different contexts. Since the primary aim of this study was to look at the issue from a local setting, data
was collected from only one university. The results presented here cannot be generalized and in order
to have a general perspective of Turkish learners‘ beliefs about language learning, a comprehensive
longitudinal study should be conducted.
Also, the effect of gender has been ignored in this study since it was not the primary goal and
due to the fact that there were not equal number of males and females in the study. According to
Tercanlioglu (2004), gender is still a key variable that may directly influence or even determine
attitudes, motivation and behaviors. Therefore it is reasonable to suppose that they might have different
beliefs about what learning is and how it occurs. A further study might include gender as a variable.
To conclude, exploring the beliefs of learners can lead to more effective language learning
behaviors. If teachers are not aware of the beliefs of the learners, their efforts in applying some
teaching methods to get maximum benefit might be in vain. Therefore, knowledge of learner beliefs
will be important in increasing teachers‘ understanding of how the students approach the language and
a result, will help the teachers to apply more effective strategies during the teaching of second foreign
languages.

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References
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Ariogul, et al. (2009). Foreign language learners‘ beliefs about language learning: A study on Turkish
university students. Procedia Social and Behavioral Sciences, 1, 1500-1506.
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implications and new research directions. TESLJ-EJ, 9(1).
Bernat, E. (2004). Investigating Vietnamese ESL learners‘ beliefs about language learning. English
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Cormack, D. F. (1991) The research process in nursing. (2nd. Ed.) Blackwell Scientific Publications.
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Horwitz, E. K. (1987). Surveying student beliefs about language learning. In A. Wenden &amp; R. Rubin
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Richardson, V. (1996). The role of attitudes and beliefs in learning to teach. In J. Sikula, T. J. Buttery
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                <text>This paper reports on a study that investigated beliefs about  second foreign language learning of Turkish EFL learners, compared their  beliefs about learning German, Italian and French as a second foreign  language and explored within-group variation in these learners‘ beliefs.  The primary purpose of this study is to identify Turkish learners‘ beliefs  about compulsory second foreign language courses in French, Italian and  German at an English-medium university in Turkey. Another aim of the  study is to identify the underlying reasons the students have for choosing  and not choosing a particular second foreign language course among  available options as well as to see whether beliefs varied according to the  semester of the students. The results indicated that the participants had  different beliefs about second foreign languages and that their beliefs are  stable over time.</text>
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                <text>Emerging different English accent varieties as a result of the recognition of English as a lingua franca  all around the world has led many researchers in different contexts to explore the attitudes of the students  towards their pronunciation. To report on the perspectives of the English learners in Turkey, which is one of  the EFL contexts, the present study aimed to explore the attitudes of Turkish male and female EFL learners  towards their English pronunciation. It was conducted with 60 students studying at English preparatory  school of a state university in İstanbul, Turkey. The data were collected by means of a questionnaire which  was designed by Tokumoto and Shibata (2011) to examine Turkish EFL learners’ self-assessment of their  English accent. The items of the questionnaire measure cognitive, affective and behavioral components  constructing learners’ attitudes. The results showed that Turkish EFL learners highly agreed that they had a  non-native accent and their accent was not understandable enough for both native and non-native speakers  of English. Although both genders reported negative beliefs for the acceptability of their accent for personal  cross-cultural communication, female participants were found to believe that their accent was acceptable for  international business and for an English teacher more than male students did. Additionally, Turkish EFL  learners did not feel confident in their English pronunciation and they did not want to keep their accent,  they would like to sound like a native-speaker instead. Based on these results, practical suggestions regarding  the role of accent in language classes were discussed.</text>
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                    <text>2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo

Turkish EFL Students’ Failure of the Use of Interjections Properly: The
Example of Kafkas Univeristy
Assist. Prof.Dr. Gencer ELKILIÇ
Kafkas University, Faculty of Science and Letters
Department of English Language and Literature,
Kars,Turkey
Gencerelkilic1322@hotmail.com
Assist.Prof.Dr.Bilal GENÇ
Kafkas University, Faculty of Science and Letters
Department of English Language and Literature,
Kars,Turkey
bgenc@hotmail.com

Abstract: Interjections in English are very complex and confusing elements of the language
for EFL learners. However, EFL learners have to know enough number of them in order to
carry out daily conversations English with native speakers as well as nonnative speakers
properly. Therefore, the aim of this study is to examine the awareness of Turkish EFL learners
of the use of interjections. To this end, 42 intermediate-level EFL students (10 males and 32
females) and 40 advanced students (9 males and 31 females) , attending to classes regularly at
Kafkas University, Kars, Turkey, were the subjects of the study. The participants were given
36 types of interjections wanted to identify which interjections they knew. The responses of
the subjects were assessed using SPSS 17 for windows. Descriptive statistics and Independent
t-test were used for the assessment of the results. According to the result of the study,
interjection “good ” was known by 75(97,5%) participants, “hello” by 75 (92,7%), and
“goodbye” was known by 69 (91,5%) participants. On the other hand, the least known
interjections were As for the lowest frequencies, they are “pshaw” 03 (3,6%), “alas”
3(3,6%) ,and “bah” 04 (4,8%). The results showed that there was no significant difference
between male and female students as well as between intermediate an advanced students in
knowing interjections. (p&gt;0,05).
Keywords: Interjections, Kafkas University, EFL, conversations.

Introduction
Interjections are very important in daily conversations and, therefore, have a direct effect on the listener
and speaker. As Hişmanoğlu (2010) states “…the functions expressed by interjections are typically emotional,
such as pleasure, surprise, pity, hesitation, greeting, pain, pleading, etc.” (p.22). Such features of the language
are considered among the pragmatic components. Therefore, in order for non-native speakers to be proficient
in the target language, besides grammatical structures and vocabulary, they have to know the pragmatic
components of that language. Çelik (2009) supports this idea as he maintains “sentences are only a part of the
overall fabric of the verbal (or written). Therefore, in addition to the concepts of syntactic and semantic wellformedness, pragmatic well-formedness is also required. This is achieved through pragmatic
competence”(p.236). According to Bachman, (1990, cited in Hişmanoğlu, 2010) “pragmatic competence
includes both illocutionary competence and sociolinguistic competence. While illocutionary competence refers
to the functional use of language, sociolinguistic competence refers to the appropriateness of an utterance to
context “ (p.21).
On the other hand, much as there has been much research on the different aspects of foreign and second
language learning and teaching over the last two score years (Jones and Charlton, 1996; Andrews, 1998; Gewehr
et al., 1998; Berk, 2000; Davies, 2000; Fischer, 2000; Brooke, 2001; Crystal, 2001; Colaizzi, 2002; Crystal,
2003; Dörnyei, 2003; Wierzbicka, 2003; Miller, &amp; Endo, 2004; Erbe, 2007; Weeks, 2007), except for a few
studies (Wilkins, 1992;Trask, 1993; Crystal, 1995; Li, 2005; Essberger, 2009; Hişmanoğlu, 2010; ) there is no
detailed research on the interjections.

21

�2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo
Definition
The Columbia Encyclopedia defines interjections as “part of speech consisting of exclamatory words
such as oh, alas, and ouch”. According to vikipedia “The word "interjection" literally means "thrown in
between" from the Latin inter ("between") and iacere ("throw"). Interjections are generally uninflected function
words and have sometimes been seen as sentence-words, because they can replace or be replaced by a whole
sentence (they are holophrastic)”. In vikipedia also it is stated that “in grammar, an interjection or exclamation
is a lexical category used as a way to refer to some mentioned or understood noun without a grammatical
connection with the rest of the sentence, by simply expressing an isolated emotion on the part of the speaker
(although most interjections have clear definitions).”
As the definitions indicate, interjections are not connected to other parts of the sentences in the grammatical
sense, rather they are separate words or utterances showing emotion.

Problem
Interjections used in daily conversations and writing are very important as they indicate the emotions of
the speakers and writers. Yet, in the foreign language situation, lack of interjections or improper use of them
cause misunderstandings.
Purpose of the Study
The aim of the study is to show the importance of English interjections for EFL learners and determine
whether Turkish EFL learners know them sufficiently or not.

Methodology
Subjects
42 intermediate-level EFL students and 40 advanced-level students, studying at Kafkas University,
Kars, Turkey, participated in this study.
Instrument
A questionnaire, containing 36 interjections in English, formed by the researcher was used in this study.
The first part of the questionnaire aimed to solicit information related to the classes and genders of the
participants. The second part aimed to elicit information on how much the participants knew the given 36
interjections. A five-point Likert-type scale was used to elicit information (1.Know exactly, 2. Know, 3. Not
sure, 4. Don’t know, and 5. Don’t know at all). For the statistics SPSS 17 was used. Data were evaluated through
Descriptive Statistics and Independent Sample t-test.
Procedure
In order to determine the reliability of the questionnaire, a plot study was carried out on 35 students and
the reliability Cronbach’s Alpha was computed as 0,792 reliable, which is very reliable.

Research Questions
1.How much do the EFL students know English interjections?
2.Is there a significant difference between EFL students in relation to their gender in knowing interjections?
3.Is there a significant difference between EFL students in relation to their level?

22

�2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo

Results
The genders and levels of the participants have been given in Table 1.
Gender
Male
Female
N
%
N
%
Intermediate
10
24
32
66
Advanced
09
22,5
31
77,5
Total
19
23,2
63
76,8
Table 1.Genders and Levels of the Participants
In Table 1, it is seen that 19 (23,24%) of the students were males and 63 (76,8%) were females. Of 82 students,
42 (66%) were intermediate level, while 40(44%) were advanced level.
Answers to the Research Questions
Level

Ah
Aha
Ahem
Alas
Bah
Damn
Eh
Fie
Good
Goodby
Goodness
Ha
Hello
Hem
Ho
Hum
Hurrah
Lo
My
Now
Ohh
Ouch
Pooh
Pshaw
Pugh
Rot
Shoo
Shoot
Shucks
So
There
Ugh
Well
Whew
Woow

43
52,4
28
34,1
07
08,5
02
02,4
38
46,3
24
29,3
06
07,3
08
09,8
08
09,8
05
06,1
14
17,1
17
20,7
02
02,4
01
01,2
05
06,1
24
29,3
02
02,4
02
02,4
06
07,3
20
24,4
24
29,3
09
11,0
07
08,5
11
13,4
22
26,8
22
26,8
15
18,3
11
13,4
05
06,1
02
02,4
05
06,1
27
32,9
71
86,6
09
11,0
02
02,4
00
000
66
80,5
09
11,0
04
04,9
03
03,7
51
62,2
23
28,0
04
04,9
03
03,7
17
20,7
30
36,6
18
22,0
06
07,3
71
86,6
05
06,1
02
02,4
01
01,2
12
14,6
16
19,5
11
13,4
15
18,3
05
06,1
04
04,9
23
28,0
14
17,1
02
02,4
12
14,6
19
23,2
11
13,4
20
24,4
18
22,0
09
11,0
13
15,9
10
12,4
04
04,9
09
11,0
23
28,0
62
75,6
13
15,9
04
04,9
02
02,4
63
76,8
11
13,4
05
06,1
02
02,4
54
65,9
11
13,4
11
13,4
06
07,3
17
20,7
07
08,5
09
11,0
17
20,7
07
08,5
04
04,9
17
20,7
14
17,1
01
01,2
02
02,4
12
14,6
11
13,4
01
01,2
01
01,2
10
12,2
22
26,8
03
03,7
04
04,9
10
12,2
15
18,3
04
04,9
03
03,7
16
19,5
16
19,5
21
25,6
14
17,1
20
24,4
10
12,2
17
20,7
07
08,5
06
07,3
19
23,2
57
69,5
12
14,6
05
06,1
06
07,3
54
65,9
09
11,0
11
13,4
03
03,7
22
26,8
10
12,2
13
15,9
16
19,5
60
73,2
09
11,0
05
06,1
06
07,3
05
06,1
04
04,9
24
29,3
22
26,8
51
62,2
06
07,3
03
03,7
12
14,6
Table 2. Frequencies and Percentages of the Responses of Participants

23

Not know
at
all

Not Know

Not Sure

Know

Exactly
Know

Interjection

Research Question One: How much do the EFL students know English interjections?

02
06
38
50
52
31
12
43
00
00
01
11
03
28
36
38
22
36
01
01
00
32
40
56
48
50
43
17
33
02
05
21
02
27
10

02,4
07,3
46,3
61,0
63,4
37,8
14,6
52,4
00,0
00,0
01,2
13,4
03,7
34,1
43,9
46,3
26,8
43,9
01,2
01,2
00,0
39,0
48,8
68,3
58,5
61,0
52,4
20,7
40,2
02,4
06,1
25,6
02,4
32,9
12,2

�2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo

The responses of the students have been given in Table 2. According to Table 2, the highest frequencies of their
awareness of interjections are “good” 71(86,6%) exactly know, 09 (11%) know, “hello” 71(86,6%) exactly
know, 05(6,1%) know, and “goodbye” 66 (80,5%) exactly know, 09 (11%)know, respectively.
As for the lowest frequencies, they are “pshaw” 01(1,2%) exactly know, 02 (2,4 %) know, “alas” 02 (2,4%)
exactly know, 01(1,2 %) know, “bah” (2,4 %) exactly know, 02 (2,4 %) know, respectively. It is clear in Table 2
that students know mostly the interjections they encounter very often in daily life situations.
Research Question Two: Is there a significant difference between EFL students in relation to their
gender and knowing interjections?

Gender

N

Male
Female

19
63

X
96,79

97,33

S

sd

t

p

15,18
14,29

80

,143

,87

Table 3. Answers of the Students and their Genders
It is clear in table 4 that there is no significant difference between male and female students in knowing
the interjections, t(80)=,143, p&gt;,05.
Research Question Three: Is there a significant difference between EFL students in relation to their
level?
Gender

N

Intermediate
Advanced

42
40

X
99,52
94,77

S

sd

t

p

11,77
16,55

80

1,85

,137

Table 4. Answers of the Students and their Levels
It is seen in Table 4 that there is no significant difference between intermediate and advanced level
students in knowing the interjections, t(80)=1,85, p&gt;,05. In this respect it can be inferred that since the same or
similar interjections are used in the commercially prepared materials for classroom uses, they do not help
students improve their levels.

Discussion and Conclusion
Interjections are very important in performing daily conversations, however, there are not enough
number of studies on English interjections. In a study of interjections on EFL students at European University of
Lefke, Hişmanoğlu found out that non-native first year students mostly misused the given common twelve
interjections. According to Hişmanoğlu (2010)”Lack of pragmatic competence on the part of the learner may
result in undesirable misunderstandings which can give rise to a breakdown of communication”(p.21). This
study is in parallel with Hişmanoğlu’s study, as EFL students at Kafkas University know only the very common
interjections well. When the genders of the students are taken into account, it is clear that there was no
scientifically significant difference between the male and female students (p&gt;,05). Another striking result was
that there was no difference between intermediate and advanced students (p&gt;,05). So, it can be concluded that
the knowledge of interjections do not improve in parallel with the level of the students.
As a result, there are some ways to help students improve their interjection knowledge.
1.EFL students should be taught interjections through authentic materials such as commercially made videos and
type records.
2.New textbooks and audio-lingual materials containing all aspects of interjections should be prepared by
professionals.
3. Cultural differences between the interjections of English and Turkish should be taught comparatively.
4.Non-native teachers should be given trainings on interjections.
5.Students should be encouraged to use interjections in their conversation classes as well as in other classes.

24

�2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo

References
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Miller, P. C., &amp; Endo, H. (2004). Understanding and Meeting the Needs of ESL Students. Phi Delta Kappan,
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26

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                <text>Interjections in English are very complex and confusing elements of the language  for EFL learners. However, EFL learners have to know enough number of them in order to  carry out daily conversations English with native speakers as well as nonnative speakers  properly. Therefore, the aim of this study is to examine the awareness of Turkish EFL learners  of the use of interjections. To this end, 42 intermediate-level EFL students (10 males and 32  females) and 40 advanced students (9 males and 31 females) , attending to classes regularly at  Kafkas University, Kars, Turkey, were the subjects of the study. The participants were given  36 types of interjections wanted to identify which interjections they knew. The responses of  the subjects were assessed using SPSS 17 for windows. Descriptive statistics and Independent  t-test were used for the assessment of the results. According to the result of the study,  interjection “good ” was known by 75(97,5%) participants, “hello” by 75 (92,7%), and  “goodbye” was known by 69 (91,5%) participants. On the other hand, the least known  interjections were As for the lowest frequencies, they are “pshaw” 03 (3,6%), “alas”  3(3,6%) ,and “bah” 04 (4,8%). The results showed that there was no significant difference  between male and female students as well as between intermediate an advanced students in  knowing interjections. (p&gt;0,05).</text>
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                    <text>1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo

Turkish Financial Reporting System and Capital Markets’ Regulations
Feyyaz YILDIZ
Assist.Prof.Dr., Afyon Kocatepe University,
Department of Business Administration, Turkey
Cemal ELĐTAŞ
Assoc.Prof.Dr., Afyon Kocatepe University,
Department of Business Administration, Turkey
celitas@aku.edu.tr
Mustafa ÜÇ
Res. Assist., Afyon Kocatepe University,
Department of Business Administration, Turkey
Abstract: Accounting is a knowledge system which records, classifies and summarizes the
economic activities of the companies. In this turn accounting has very close links with many
social economic factors that shapes an accounting system in a coıuntry. The aim of this paper
gives information about contemporary Turkish accounting system and its relation with capital
markets’ regulations. Also, this paper reviews current literature on accounting standard
setting issues and the last developments in Turkey since 1923. It should be addressed that,
there’s no capital markets and bourses before 1980s in Turkey. After this date significant
changes has lived both in economy and accounting system in axis of capital markets and
candidacy process of European Union. Also this situation brought out theoretical debate on
the change of current accounting system from continental Europe to Anglo-Saxon system.

1. Introduction
Accounting is referred as a language of business (Mueller et al. 1991). Accounting is not independent
discipline. Accounting is shaped by the environment in which it operates. Just as nations different histories,
values, and political and economic systems, they also have different patterns of financial accounting
development. Accounting is not identical in all countries. This diversity is the result of business environment in
the related country. It is interesting to note, too, that when countries’ business environments are similar, their
financial accounting systems also tend to be similar (Mueller et al. 1991).
In the phase of literature review, we saw that some external and internal factors affect the accounting
development in a country. We can point out the factors under these titles which Mueller referred to them
(Mueller et al.1991; Çürük, 2001).
• Relationship between business and the provider(s) of capital.
• Political and economic ties with other countries.
• Legal system.
• Levels of inflation.
• Size and complexity of business enterprises, sophistication of management and the financial
community, and general levels of education.
Variables mentioned above bring about to develop a country’s accounting system. After a certain time,
some nation’s accounting systems begin to resemble each others. And this process concludes the clusters. In
accounting literature has got two main accounting clusters (Mueller et al., 2001; Volmer et.al. 2007). They are;
British-American (Anglo-American) Model is cited investor-oriented and Continental (Continental European)
Model is cited creditor- oriented.
The accounting in Turkey has been formed in the line with creditor-oriented,Continental European
model. Nevertheless Join Stock companies have got peculiar regulations and we cannot say that only
Continental European Accounting regime could have been influenced on preparing and putting forward these
regulations (Çürük, 2001). Also it will be beneficial to remind that, in Turkey, official capital markets grew in
1980’s. After the enactment of Capital Market Law (CML) in 1981(Sümer, 1999).
Despite the fact that Turkish companies have started to issue securities (mainly shares and bonds) in
the 1970s, considerable developments in the securities market in Turkey have been experienced following the
years that the CML was enacted. Increase in share issue, particularly following the years that the Istanbul Stock
Exchange (ISE) started operation was notable. ISE started operation in 1986 with 40 registered companies and
now there are 349 registered companies in ISE as the date of 2009/15.04 (imkb.gov.tr). From the legal system

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perspective, all companies listed on the Istanbul Stock Exchange (ISE) are registered with the Capital Market
Board (CMB). Capital Market Board is an institution which entitled by the Capital Market Law. Capital Market
Board fulfill the duties and exercise authority which given by the CML (Capital Market Law, Act,17,22).
After the introduction, the paper is organized as; following chapter two gives information about
regulations in accounting. In the third chapter the new accounting standard setters and their standards will be
place after 1980s. Turkey’s prospective European Union (EU) membership and its influence on the accounting
is in chapter four. The paper will conclude with chapter five.

2. Accounting Regulations In Turkey
In Turkey, all joint stock companies with more than 250 shareholders or which offer their securities to
public including all companies listed on the ISE have been required to be registered with CMB. As far as
financial reporting is concerned, there is no specific regulation that addresses the listed companies only.
Companies listed on ISE, like those companies unlisted but registered with the CMB, are required to their
financial reports in accordance with CMB’s regulations (CML.Act;11 and Çürük, 2001).
There was no specific regulation or accounting standards that addresses merely the accounting of the
private-sector in Turkey until early 1980’s. Turkey, however, has experienced a major breakthrough in the area
of accounting and financial reporting since then. The main recent developments that have had direct impact on
disclosure practices of Turkish companies have been the financial reporting regulations that were introduced by
the Capital Market Board (CMB) in the 1980s and the Ministry of Finance (MF) in the 1990s.
In this point, one can say that, before the 1980-1990 period, there is not a differentiation like that listed
and unlisted companies in Turkey. Therefore all companies’ accounting practises were carrying out with the
same regulations in Turkey until 1980’s. What were these same regulations? These are; Turkish Commercial
Code and Turkish Tax Laws.
Republic of Turkey’s first Commercial Code is date 1926 and no: 865 code. This code is referred to
German resources and brought two important renewals. First renewal was about the joint stock companies’
regulations in the code and second renewal was concerning about obligatory keeping books by companies. This
code could not develop accounting practices as expected from business enviroments. Because, state owned joint
stock companies’s accounting regulations preserved code’s influence (Turmob, 1998). New Turkish
Commercial Code was enacted in 1956. The Commercial Code (TCC) No. 6762 of 1956, which is still in force,
was prepared by a committee headed by German Professor Hirsch. TCC No. 6762, is broadly divided into two
books. The first books address general principles of commercial trading, including requirements for
bookkeeping and the second book addresses commercial partnerships and companies, including limited liability
and joint stock companies (Çürük, 2001).
Essentially, TCC has shortcomings on the accounting regulations. For instance, it does not take in to
consideration “depreciation”. TCC also leave all companies free to choose their amortization methods (Bektöre
et.al,2008). On the other side, taxation plays very important role in the formulation and application of
accounting in Turkey. Therefore tax laws which issued 1950’s should be noted here. These are: The Income
Tax Law (No: 193), the Corporate Tax Law (No: 5422 It’s superseded in 2006also new Corporate Tax Law
Enacted in June 2006) and the Tax Procedure Law (Law No: 213). Still listed companies in Turkey prepares
two different financial reports first is the in the compliance with CML and Capital Market Board’s regulations
and second is that compliant with Tax laws and Ministry of Finance’s regulations.

3. New Accounting Standard Setters And Their Standards
In this part, we will try to examine formation and development of accounting standards and their
functions for the listed companies after the 1980s up to now. As we specified that the prior parts of this paper,
1980s were very important years for the both listed companies and the development of accounting in Turkey.
Two major events occurred in those years. Firstly In 1981 the Capital Market Law (CML) was issued and with
respect to this law Capital Market Board (CMB) established. Another major event was, establishing of Istanbul
Stock Exchange (ISE) in 1986.
Approximately after two years of its establishment, Capital Market Board, issued its first regulation
about accounting and financial reporting. The name of this communiqué is “Standard Financial Statements and
Reports” which was introduced in 1983. Also CMB issued a “General Standard Accounts Chart” as a
supplement for the companies in 1987. In CMB’s first communiqué involved in; uniformity in the accounting,
general accepted accounting principles, financial statements formats and footnotes. (Gökdeniz, 1996:42).
The CMB’s first regulation in accounting and financial reporting; Communiqué No. VIII/2 remained in
force till 1989. Capital Market Board amended and developed its previous communiqués. As a result, CMB
enacted Communiqué No. XI/1. With the respect to enactment of Communiqué No.XI/1, CMB’s previous

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communiqués concerned with accounting and financial reporting were superseded. Also this communiqué
shows the compliance with European Fourth Directive (Gökdeniz, 1996).
The aim of the Communiqué XI/1 summarized in the Article 1, is to establish principles and rules for
the preparation, presentation and publication of financial statements and reports that apply companies controlled
by Capital Market Board. “Principles and rules” refer to fundamental accounting concepts, valuation and
measurement rules to be used in the preparation of the financial statements and reports. The financial statements
stated in Art.1, on the other hand, include a balance sheet, and income statement, cash and fund flow statements,
a statement of costs of goods sold and profit distribution statements and reports comprising the annual report
and the audit board’s report, as specified in Arts. 2 and 53 of the Communiqué (Çürük, 2001).
In the present day, for the listed companies one can say that the most important regulation of Capital
Market Board is “Communiqué XI/25”. The exact name of communiqué is “The Communiqué about
Accounting Standards in the Capital Market”. This Communiqué is consist of 727 articles and it encompasses
each of 33 International Financial Reporting Standards (IFRS). IFRS take places in the communiqué were
showed by a table as a appendix that enclosed this paper. Communiqué XI/25 was introduced by CMB in 2003.
But the Communiqué enacted compulsory in 01/01/2005, however, companies willing to carrying out the
Communiqué has released free since 31/12/2003.
The aim of the Communiqué specifies on Art.1 is to indicate that, accounting principles and rules for
the preparation and presentation of financial statements which will be drawn up by the companies. This
additional official aim which indicated in the Communiqué, As the President of Capital Market Board Dr.
Cansızlar specified that, with the globalization of the capital markets and especially European Union (EU) begin
to come to force to the listed companies to prepare their consolidated financial statements as IFRS, that has
accelerated of preparation and enactment of Communiqué XI/25 (Ankara SMMM Odası, 2004).
In the other hand, after 1990s two accounting standard setters were established in Turkey. First
established standard setter was Turkey Accounting and Auditing Standards Board (TMUDESK). TMUDESK
has been established with the supporting of Union of Chambers of Certified Public Accountants of Turkey
(TURMOB) in 1994. TMUDESK has brought together 60 members who are accounting experts for each related
sector in the country. The purpose of TMUDESK is; to indicate the essences of preparation of the financial
statements and to fulfill the uniformity in accounting principles for all business enterprises in Turkey. Also the
Board worked about determining the Auditance standards.
Board paid attention on issuing standard, in compliance with international accounting standards.
Therefore the Board were sending reports to International Accounting Standards Board (IASB) concerning with
its works in the end of year. In 2001, Board issued 19 accounting standards (Türmob and Tmudesk, 2001). The
standards of TMUDESK only had recommedation feature so it caused lacking of support of law and it was
resulted with the weakening the influence of TMUDESK (Turmob, 1998:54).
In Turkey the real breakthrough in the subject of standard setter is that the establishment of Turkish
Accounting Standards Board (TASB). TASB was established with a amendement into Capital Market Law in
2002. TASB is consist of 9 members who are experts in the field of accounting and finance. TASB has got
autonomous budget and self-administration. The main mission of TASB is; to determine and publish national
accounting standards which will provide adoption and development of national accounting principles and will
be applied for public interest for the financial statements have to be, adequate of need, true, reliable, balanced,
comparable, understandable in the presentation of audited financial statements.
In 2005, TASB and International Accounting Standards Committee Foundation (IASCF) signed a
copyright agreement. As the provisions of this agreement, TASB accepts IASCF’s official translation procedure
in the process of preparing the standard. Therefore TASB aimed to general acceptance and validity of its
standards all over the world (tmsk annual report 2005). The standards were introduced by TASB was named as
Turkey Financial Reporting Standard (TFRS) or Turkey Accounting Standard (TAS). The TFRS and/or TAS
determined by TASB are classified with the principles of related IFRS or IAS. TASB issued 7 TFRS and 29
TAS up to now.

4. The Relationship Between Prospective Turkey’s EU Membership And Accounting
Applications
Primary relations between Turkey and EU began with the Ankara Agreement in 1963. It established an
association between European Economic Community (EEC) and Turkey. The basic objectives of this
association includes the continuous and balanced strengthening of trade and economic relations and the
establishment of a customs union in three phases as well as the free movement of workers between parties.
The real breakthrough in the relationships between Turkey and the EU came with the decision taken by
the Helsinki European Council on 10-11 December 1999. It declared Turkey as the thirteenth candidate states.
Compliance with the Copenhagen political criteria was similarly emphasized as a prerequisite for the opening of
accession negotiations. From the early 2000s Turkey has made noticeable progress towards the meeting

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Copenhagen political criteria owing to reforms like that the New Civil Code. The convergence in many fields
with EU was sustained in Turkey (Fişne, 2003).
In the side of accounting and finance of this convergence, we can look at Dr.Çürük’s research as a
sample. A part of his research is interested in the relationship between Turkish listed companies’ accounting
requirements with practices and European Union Fourth Directive (EUFD). In the research, he used the CMB
Communiqué and financial statements of the listed companies over the period 1986-1995. He aimed to test the
impacts of the EUFD on disclosure requirements and practices in Turkey.
Findings of this research indicates that; there is a strong association between the level of emphasis
placed on the main disclosure issues in the text of the CMB Communiqué and that in the text of the EUFD and a
high level of conformity between the disclosure required by the CMB Communiqué and the EUFD. Even he
specified that CMB’s Communiqué is the direct translation of the EUFD. Also he specified that Turkish
companies paid increasingly more attention to the disclosure of information required by the EUFD than to the
disclosure information not required by the EUFD, particularly following the enactment of CMB Communiqué
(Çürük, 2001).
As we mentioned in part 3, for the listed companies in Turkey, the most important regulation is
“Communiqué XI/25” which issued by CMB. Also this Communiqué is almost direct translation of IFRS.
European Parliament and Commission’s requirement (2002) about to adopt International Accounting Standards
(IAS) for the listed companies which prepare consolidated financial statements and Communiqué XI/25 in
Turkey, point out International Accounting Standards. In this point as far as Turkey adopt the IAS will converge
with EU’s requirements on accounting and financial reporting in a certain degree.
Also there is a project for convergence of regulation’ institutions in candidate countries with the
institutions of member countries. The name of this project is “twinning project”. This project’s framework is to
match a candidate country’s regulation institution with a member’s one. In this point Capital Market Board has
been matched with German regulation institution BaFin (spk.gov.tr).

5. Conclusion
This paper reviews current literature on accounting standard setting and the last developments focused
with capital market’s regulations in Turkey. We should address that, there’s no capital markets and bourses
before 1980s in Turkey. In those years only accounting standards are commercial code and tax laws. Turkey’s
accounting and financial reporting requirements and practices were closed and limited as well as economic
activities in the country. In all its aspects, accounting and financial reporting were under the influence of
Continental European accounting regime.
With the rapid change in economy in 1980s, capital markets gained legality. With the regulations of
Capital Market Board, listed companies began to give account of their investors. Now the process of change in
accounting and financial reporting began to tend to Anglo-Saxon accounting regime. Especially in lately 1990s
and early 2000s first of all institutions established that are only deal with accounting standards. These
institutions mainly referred International Accounting Standards (IFRS). While authorities issue standards, also
they think to achieve convergence with European Union’s accounting regulations.
Especially Turkey Accounting Standard Board (TASB) will has full legal enforcement over the both
listed and unlisted companies. Because Turkish Commercial Code draft that is expected to come to force in
2009 or 2010, point out that all companies will comply with TASB’s standards. In this point, recent
developments in the accounting and financial reporting indicates that; Turkey adopted IFRS and current
constituents of accounting are being tested with IFRS. The accounting constituents which don’t comply with
IFRS will be left.

References
Ankara SMMM Odası (2004) Sermaye Piyasasında Muhasebe Standartları Yayın No: 31, Ankara. 5-7
Bektöre, S., Benligiray, Y., Erdoğan, N., (2008), Dönem Sonu Muhasebe Đşlemleri, Nisan Kitabevi, Eskişehir.107
Çürük, T. (2001) An Analysis of Factors Influencing Accounting Diclosure in Turkey ISE Publications , Tasarım Matb.
Đstanbul. 20, 131, 144, 153, 160, 331-336.
Fişne, M. (2003) Political Conditions For Being A European State AKU Publications No: 51 Afyon. 99-102
Gökdeniz, Ü. (1996) Muhasebe Standartları Alfa Basın Yayın, Đstanbul. 42.
Mueller, G. Gernon, H. Meek, G. (1991) Accounting: An International Perpective Irwin, Second Edition, Boston. 1-16.
Sümer, A.,(1999), Türk Sermaye Piyasası Hukuku ve Seçilmiş Mevzuat, Alfa Yayınları, Đstanbul. 3

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TMUDESK (2001) Türkiye Muhasebe Standartları 2001 Turmob yayınları No: 166, Tmudesk Seri No: 5, Ankara. 3
Turmob, Aysan, M vd. (1998) Muhasebe Tarihi Türmob Yayınları No:51, Ankara. 19.
Volmer Bp, Werner RJ, Zimmermann J. New Governance Modes of for Germany’s Financial Reporting System: Another
Retreat of The Nation State? Socio-Economic Review 2007:5.443
Internet Resources
www.spk.gov.tr
www.tmsk.org.tr (for annual report) 3-12
Laws
Capital Market Law, No:2499 with The Amendment Law No: 3794.

Appendix
The International Financial Reporting Standards which take place in Communiqué XI/25 (In the Order to the
Communiqué)
IFRS NO
IFRS 1
IFRS 34
IFRS 7
IFRS 18
IFRS 2
IFRS 16
IFRS 38
IFRS 36
IFRS 32
IFRS 39
IFRS 22
IFRS 27
IFRS 28
IFRS 31
IFRS 21
IFRS 29
IFRS 33
IFRS 10
IFRS 37
IFRS 8
IFRS 17
IFRS 24
IFRS 14
IFRS 30
IFRS 11
IFRS 35
IFRS 20
IFRS 40
IFRS 12

TITLE OF IFRS
Presentation of Financial Statements
Interim financial Reporting
Cash Flow Statement
Revenue
Inventories
Property, Plant and Equipment
Intangible Assets
Impairment of Assets
Financial Instruments: Disclosure and Presentation
Financial Instruments: Recognition and Measurement
Business Combinations
Consolidated Financial Statements and Accounting for Investment in Subsidiaries
Accounting for Investments in Associates
Financial Reporting of Interests in Joint Ventures
The Effects of Changes in Foreign exchange Rates
Financial Reporting in Hyperinflationary Economies
Earnings Per Share
Events After The Balance Sheet Date
Provisions, Contingent Liabilities and Contingent Assets
Net Profit or Loss for the Period Fundamental Errors and Changes in Accounting Policies
Leases
Related Party Disclosures
Segment Reporting
Disclosure in the Financial Statements of Banks and Similar Financial Institutions
Construction Contracts
Discontinuing Operations
Accounting for Government Grants and Disclosure of Government Assistance
Investment Property
Income Taxes

IFRS 19
IFRS 26
IFRS 41

Employee Benefits
Accounting and Reporting by Retirement Benefit Plans
Agriculture

Source: Ankara SMMM Odası (2004) p: 350.

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                <text>Accounting is a knowledge system which records, classifies and summarizes the  economic activities of the companies. In this turn accounting has very close links with many  social economic factors that shapes an accounting system in a coıuntry. The aim of this paper  gives information about contemporary Turkish accounting system and its relation with capital  markets’ regulations. Also, this paper reviews current literature on accounting standard  setting issues and the last developments in Turkey since 1923. It should be addressed that,  there’s no capital markets and bourses before 1980s in Turkey. After this date significant  changes has lived both in economy and accounting system in axis of capital markets and  candidacy process of European Union. Also this situation brought out theoretical debate on  the change of current accounting system from continental Europe to Anglo-Saxon system</text>
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