327 10 3494 https://omeka.ibu.edu.ba/files/original/5f827a5dca1024f1150f03a25fcc32c3.pdf e41920e1e88d55713b6089842ec476ef PDF Text Text 1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Macroeconomic Effects of Interest Rate Liberalization: The Case of Turkey Talat ULUSSEVER Department of Finance and Economics, College of Industrial Management King Fahd University of Petroleum & Minerals, Dhahran, Saudi Arabia talat@kfupm.edu.sa Abstract: This study proposes a financial computable general equilibrium (CGE) model, which represents the salient features of the Turkish economy. By including 15 production sectors and linking the real and financial sub-models through various channels of fund flows, interest rates, commercial bank intermediation, monetary and fiscal policies, we perform a counterfactual simulation using the financial CGE model to explore the potential macroeconomic effects of interest rate liberalization in the Turkish economy. Our results show that interest rate liberalization makes the government and the enterprises suffer a revenue loss, but households slightly and commercial banks notably revenue raise in both the short and long run. In addition, while the real GNP declines in the short run, it increases in the long run after the wage level has been adjusted fully and the employment effect has been eliminated. Keywords: Interest Rate Liberalization, the Turkish Economy, Financial Computable General Equilibrium Introduction It is a well known fact that 1980's witnessed liberalization movements all over the world. In line with this wave, the Turkish economy also launched and implemented the structural adjustment and liberalization program starting at the beginning of 1980 and achieved a notable improvement. The main purpose of this program was to increase the role of market mechanism in the allocation of resource by opening up the economy and reducing the state's role in the economic activities and transforming the distressed financial structure into a market-based system by aiming the commercialization of the banks, creation of more competition, liberalization of interest rate, central bank independence, development of monetary policy framework, liberalization of international trade and capital movement. Prior to 1980 structural adjustment and liberalization program, direct control methods were used in macroeconomic management and resulted in relatively large fluctuations in the economy, the state-owned enterprises became loss-making and relied on subsidized bank loans to keep operating, and the state–owned bank credits were allocated to the state policies rather than market principles. As a result of those economic policies, the Turkish economy had the following facts; • Interest rates control by the state: In contrast with the case of assuming functioning markets, controlled interest rate becomes insensitive to market fluctuations and the allocation of credits become inefficient. • An over-concentrated financial system: The state banks made loans according to the government policy rather than the market principles. Thus, while the state-owned sectors take a larger portion of the bank credits and investment resources, their output growth is slower than that of the non-state sectors. • Bank-enterprises debt problem: Due to the difficult situation of the state-owned enterprises, the objective of the government became to keep the state-owned sector going. Otherwise, the disturbance on the economy and the increase in unemployment could pose a threat to social stability. Thus, of the state-owned banks is deeply affected by the condition of state-owned enterprises. In this study, we focus on the first problem mentioned above and try to see what happens if interest rate is not controlled by the state rather it is determined by the market forces. Thus, the main purpose of this study is to explore the potential macroeconomic effects of interest rate liberalization in the Turkish economy. A computable general equilibrium (CGE) model, which mirrors the salient features of the Turkish economy with a financial sector, is formulated. In the model, the economy initially adopts a fixed interest rate regime, and then the fixed interest rate regime is liberalized to observe the potential macroeconomic impacts and the effects of freeing interest rate on economic agents. The plan of the paper is as follows: Section 2 provides literature review and data requirements of the model including parameter estimations. Model specifications are explained in detail in section 3. Finally, section 4 offers the simulation results. 1 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Literature Review and Data Requirements of the Model More than two decades applied general equilibrium models, also known as computable general equilibrium (CGE) models, have been used to study the effects of taxes, tariffs and other policies. A number of CGE models have been previously used for the Turkish economy. Those are Dervis, De Melo, and Robinson (1982), Grais, De Melo, and Urata (1986), Lewis and Urata (1983, 1984), and Yeldan (1989, 1990). They worked on a wide range of policy concern over the impact of macro stabilization, trade policy and structural changes on various aspects of the Turkish economy such as poverty, income distribution and economic growth. Besides the studies on poverty, income distribution and economic growth, financial CGE models were also formulated for the Turkish economy to investigate the financial policy issues. Lewis (1994) constructed a financial CGE model to demonstrate that financial liberalization through interest rate reform usually does not increase fixed investment much, since deposit rate increases are often matched by borrowing rate increases. Yeldan’s (1997) model tries to investigate the effects of Turkish financial liberalization reforms on the real economy. Tunc (1998) analyzes the interactions between real and financial sectors of the Turkish economy. There is a consensus among the CGE modelers that the data set that meets those requirements is the Social Accounting Matrix (SAM), which provides the most comprehensive and consistent data for creation of any CGE model. In other words, the most important part of the data required in CGE models is attained by constructing the SAM. Incorporation of the financial sector into the CGE model requires a financial SAM for the base year by using various financial data such as balance sheets of monetary institutions, sectoral capital stocks, and sectoral bank loan data. The financial SAM we used in this study is a slightly modified version of Tunc (1998). Every agent’s behavior embodied in the CGE model is reflected by the parameters, especially slope coefficients, and the specification of equations. We mostly used the parameter values estimated by Yeldan (1997). Financial CGE Model for Turkey We assume that production sector produces according to constant returns to scale production function. We further assume that the labor market is neo-classical. Capital stock is sector-specific and fixed in the shortrun. Then, the production function can be written, in general form, as: XDi(Li,Ki,Vji)=min{(1/a0i)VAi(Li,Ki),(V1i/a1i),(Vji/aji)} (1) where (XDi) is output of production sector i, (a0i) is the value-added requirement per unit of sectoral output, (VAi (Li ,Ki)) is value-added, (Li) is labor input by sector in number of persons, and (Ki) is capital stock by sector., (Vji) is the physical quantity of intermediate input from sector j to sector i (i,j=1,2,3,…15), and (aji) represents the fixed input-output coefficients. Value added in each sector is produced using two primary factors of production, labor (L) and capital (K) according to constant returns to scale Cobb-Douglas production function: VAi = αi Liβi * Ki1-βi (2) where (αI) is a constant, which represents the production function shift parameter of gross domestic output, (βi) is production function share parameter of labor, (1-βi) is production function share parameter of capital. In other words, sectoral domestic output (XDi) is determined by Cobb-Douglas production function with labor and capital. XDi = αi * Liβi * Ki1-βi (3) Given the Cobb-Douglas production function and the profit-maximization assumption about the enterprises, the share of each input in the value of output will be equal to the elasticity of output with respect to the input concerned. This relationship is used to obtain the values of βi by substituting the cost (the valueadded) of labor from the input-output table into the labor demand equations. Labor demand (LDi) is derived from the first-order condition of the production function where the value of marginal product is equal to the price of labor. LDi = XDi [(βi*PVi) ⁄ (WL*wfdist)] 2 (4) �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo where (PVi) is value added or net price, (WL) is average wage level, (wfdist) is variable labor market distortion parameter. The parameter of (wfdist) allows for labor market distortions and wages in different sectors to deviate from the average wage. Labor market closure rule applies to the labor supply specifications. We assume that labor wages are free to adjust to maintain full employment given a fixed total labor supply, which is a classical closure. L = Σ LDi (5) However, wages are rigid in the short-run and will only partially adjust, which is a Keynesian closure. The average nominal wage level relies on the change in real GNP and the price inflation, and employment varies negatively with the real wage level. WL=WLt-1*[ ω0+ ω1*(RGNP/RGNPt-1)+ ω2*(1+PINF)] (6) where (WLt-1) is average wage level of last period, (ω0) is constant term of wage equation, (ω1) and (ω2) are parameters of wage equation, (RGNP) is real gross national product, (RGNPt-1) is the real gross national product of last period, and (PINF) is inflation rate. GNP deflator is used for general price index (PLEV) for the economy. Then, PLEV is equal to nominal gross national product or value added in market prices (GNPVA) divided by real gross national product (RGNP). PLEV = GNPVA / RGNP (7) The price inflation rate (PINF) is computed as general price index this year divided by general price index last year minus 1. Given that money is used as the numeraire, price changes are obviously absolute changes (not relative changes as in the real CGE models), and we can examine the price inflation directly from the price level changes. If price level change is negative (positive), we can subtract (add) it from (to) the last year price inflation rate to find this year price inflation rate Household demand for goods (Ci) is a linear expenditure system and equal to the total value of household consumption (CONhh) times households consumption expenditure share (clesi,hh) divided by composite (domestic and imported) good price (PQi); Ci = (Σclesi,hh * CONhh) / PQi (8) The total value of household consumption (CONhh) is determined by household nominal income (YHhh) modified by household income tax (htaxhh) and household savings rate (SAVhh); CONhh = YHhh * (1- htaxhh) * (1-SAVhh) (9) Government demand for final goods is defined through multiplying a set of fixed shares, government expenditure share (glesi), with aggregate real government spending (gexp). Gi = (glesi * gexp * PLEV) / PQi (10) Households income comes from labor earnings (LYhh), the foreign remittance (RMT) and government transfer (GThh,g), price subsidies (SUBhh,g). In addition, households keep financial assets, and receive interest on enterprise bond (IEBh,ep), and bank deposits (IBDhh,b). Yhh=LYhh+RMT*ER+SUBhh,g+IEBh,ep+IBDhh,b+GThh,g (11) Households pay part of their total income (Yhh) as income tax at the rate of (thh) to the government. Thh = thh*Yhh saving. (12) The leftover will be the household’s net income. That net income is divided between consumption and The total amount of household savings depends on the total income as well as the savings rate (shh), which has positive relation with the average real rate of return of investment. shh = khh (irchh – infr) (13) 3 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo where (khh) is a parameter that measures the responsiveness of the household savings rate to a change in the average real rate of return, (irchh) is a composite interest rate determined as a weighted average rate of return of financial assets-treasury bonds, enterprise bonds and time deposits, and (infr) is price inflation. After netting the price inflation out, we reach the real rate of investment return (irchh – infr). Households now decide how much they will save or consume by considering the rates of return of various investment opportunities. The total amount of savings in the current period is obtained by multiplying the savings rate with the total net income. Then it is allocated among different savings options: money demand for transactions and other purposes (MDhh), financial assets; enterprise bonds (EBhh), time deposits (TDhh), and housing investment, computed as a fixed share (househh) of the savings. Shh = shh Yhh = MDhh + EBhh + TDhh + househh (14) The household demand for money is a transaction-based interest-elastic money demand function. MDhh = λhh* Yhh*(1 + ir – infr)-η (15) where (λhh) is money transaction demand factor, (ir) is interest rate, and (η) is interest elasticity of money demand. The function gives the current period stock of money demanded by household, (MDhh). Money demand consists of currency and demand deposits. Currency deposits (CDhh) and demand deposits (DDhh) take up fixed proportions of the total money demand. CDhh = cshh * MDhh DDhh = (1 - cshh )* MDhh (16) (17) where (cshh) is proportion of money held as currency by households. By subtracting the last period’s stocks of currency and demand deposits from the current stocks, we get the changes in currency and demand deposits. ΔCDhh = CDhh - CDhh, t-1 ΔDDhh = DDhh - DDhh, t-1 (18) (19) If we sum both up, we get the change in money demand (ΔMDhh) that is part of the household savings. ΔMDhh = ΔCDhh + ΔDDhh (20) Income of enterprises mainly comes from participation in the production of goods and services (XDi*PXi). In addition, enterprises own deposits and treasury bonds so that they get interest on enterprise deposits (IBDep,b), interest on treasury bonds (ITBep,g). Enterprises get the transfer from government (GTep,g) as well. On the other hand, enterprises spend on the provision of goods and services (epegs) and fixed investment (epefi). Moreover, since enterprises borrow funds from other economic institutions through bank loans and issuing of enterprise bonds, they have to pay interest to households (IEBh,ep) and commercial banks (IBLb,ep). Thus, the income equation of enterprises will become as follows; Yep = (XDi*PXi) + IBDep,b + ITBep,g + GTep,g + SUBep,g - (epegs+epefi)*PL – IEBh,ep – IBLb,ep (21) Enterprises pay income tax (Tep) to the government with the proportion of their income. Tep = tep * (Yep - δKep) (22) where (tep) enterprise income tax rate, (δ) is capital depreciation rate, and (Kep) is capital stock of enterprises. Deducting the income tax of enterprises from enterprises income, the remaining part will be the enterprise savings (Sep). Sep = sep* (1- tep) * Yep (23) where (sep) is enterprise savings rate. Enterprise savings generally support part of the expenditures. If the sources together cannot cover all the expenditures, enterprises have to borrow from other economic institutions. In other words, if there is 4 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo negative savings, which means the total expenditure is greater than the total sources, this gap constitutes the credit requirement of enterprises. A positive credit requirement indicates that enterprises need to borrow through borrowing banks loans, and issuing enterprise bonds. The government enters the model through its revenue, expenditure and deficit activities. The government revenue (GR) is comprised of mainly a variety of taxes: tariffs (TF), household income taxes (Thh), enterprise income taxes (Tep), indirect taxes (Tind), and interest payments of government deposits in central bank (IGDg,cb). GR = TF + Thh + Tep + Tind + IGDg,cb (24) Among the government expenditures, the two largest items are the spending on the provision of public goods and services (gegs) and fixed investment (gefi). Both are fixed in real values. Moreover, the governments spends on interest of foreign borrowing (IFBrow,g), interest of treasury bonds to enterprises (ITBep,g), transfers to enterprises (GTep,g), and households (GThh,g), subsidies to the money loosing enterprises (SUBep,g) and price subsidies on consumption goods to households (SUBhh,g). GE = (gegs+gefi)*PL + IFBrow,g*EXR + ITBep,g + GTep,g + GThh,g + SUBep,g + SUBhh,g outflow. (25) where (PL) is price level, (EXR) is exchange rate, and (cosg) is government share of current capital When the government’s total expenditure exceeds its revenue the government has to find extra fund (government borrowing) to finance its deficit. The government fiscal deficit (GFD) equals its expenditure minus its income. GFD = (gegs+gefi)*PL + IPFBrow,g*ER + ITBep,g + GTep,g + GThh,g + SUBftcg + SUBep,g + SUBhh,g + (26) TF-Thh - Tep - Tind - IGDg,cb When the government faces a deficit, there are three ways to finance it. First, the government can borrow from the central bank. ΔCBCg,cb = µ2 * GFD + ΔGD (27) where (ΔCBCg,cb) is the change in central bank credits to government, (µ2) is the share of deficit financed by central bank credit, and (ΔGD) is change in government deposits. This method is the easiest way to finance government deficit. Yet, this method increases the money stock and jeopardizes the money control function of the central bank. Second, government can issue the treasury bond. ΔTSTB = µ1 * GFD (28) where (ΔTSTB) is the change in supply of treasury bonds, (µ1) is the share of deficit financed by treasury bonds. Third, the government can borrow from the foreigners. This method might increase the national debt to the foreigners and affects negatively the balance of payments. Since we impose the government deficit, we will explicitly incorporate the decision of financing deficit into model using two-policy parameters µ1 and µ2 that represents the share of government deficit financed by treasury bonds and by central bank loans respectively. The remaining part, equal to (1- µ1 – µ2), will be financed by foreigners. Incorporating the banking sector into the model is one of the most important characteristics of financial CGE models. The banking sector of the model represents the functions of the central bank and the commercial banks. The central bank is the authority of monetary policy. The commercial banks are the financial intermediaries. They channel the savings of households and enterprises in the form of bank deposits to borrowers as loan. Since the commercial banks lend out bank loans and put reserves into the central bank, the income equation of commercial banks is little bit different from other sectors. The commercial banks receive interest on bank loans from enterprises (IBLb,ep), interest on treasury bonds from government sector (ITBb,g), and interest on bank reserves from the central bank (IBRb,cb). If it is the case, they can get foreign trade earn a profit on trade (bπftc). Then, the income equation of commercial banks becomes; Yb = (IBLb,ep) + ITBb,g+ IBRb,cb+ bπftc (29) 5 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo On the expenditure side, the commercial banks pay interest on bank deposits to household (IBDhh,b) and enterprises (IBDep,b). Since commercial banks borrow from the central bank, they pay interest on central bank loans (ICBcb,b). Eb = IBDhh,b + IBDep,b + ICBcb,b (30) The equation below shows the financial intermediation function of the commercial banks. The savings of households and enterprises in the form of bank deposits are channeled to borrowers as loans. ΔBL = ΔDDh + ΔDDep + ΔTDhh + ΔTDep - ΔBR (31) This equation simply says that the changes in total bank loans (ΔBL) is equal to the changes in total demand deposits of households (ΔDDhh) and enterprises (ΔDDep) plus the changes in total time deposits of households and enterprises (ΔTDhh) + (ΔTDep) minus the changes in total bank reserves (ΔBR). The commercial banks have to reserve a certain portion of their deposits in the central bank account. The equation below indicates that the total reserves of commercial banks (BR) deposited in the central bank account is equal to the total stock of demand deposits (DDhh + DDep) and total stock of time deposits (TDhh + TDep) with the ratio of reserve to commercial banks (rrb). BR = rrb (DDhh + DDep + TDhh + TDep) (32) To see authority of monetary policy function of the central bank clearly, we should introduce money base equations. Change in money base (ΔMB) is used to measure the money supply and defined as the household currency demand (ΔCDhh) and enterprise currency demand (ΔCDep) plus the total bank reserves (ΔBR). ΔMB = ΔCDhh +ΔCDep + ΔBR (33) It is obvious that if the money multiplier is constant, money supply will be affected by the change in the money base in the same direction. That means the central bank credits to the government is an injection of money into the economy, and this injection will expand money base. Simulation Results1 In the simulation result table below, we show nominal and real changes in the macroeconomic and financial variables as a result of freeing the interest rate. Since the central bank credit to enterprises and commercial banks stays at the original level as in the baseline situation, the simulation results show the pure effects of interest rate liberalization. Thus, there is no shift in monetary policy and what we see is a pure effect of interest rate liberalization. As it is seen from the simulation results, the price level drops by 1.33% in the short run and 1.95% in the long run. Notice that a drop in the price level does not mean there is no inflation. The price level of the base run is normalized to one, and the inflation rate is 60.3% initially. To see the price inflation level, we should examine the item "price inflation rate" in the macro and financial variable tables. This fall in the price level at the same time means that the inflation rate has gone down by about two-percentage point, from 60.3% to 58.97% in the short run and to 58.35% in the long run. For the other nominal variables shown in the tables, the change in the price level is a point of reference to compare with to get some ideas about the change in real values. Throughout all discussions we will check the changes in the real values of variables when they are necessary. In this case, as an example, the price level decreases by 1.33 % in the short run and thus for any nominal variable its value decreases by less than 1.33% in the short run, there is actually an increase in the real value. A drop in the price level proposes that the real wage level has risen, and thus, employment in the short run has fallen by 0.9% or unemployment increased by 171 thousands (by assumption only the short run has employment effect). A result of the drop in employment is that the real GNP decreases by about 0.3% in the short run. However, the story changes in the long run after the wage level has been adjusted fully and the employment effect has been eliminated. As seen in the table 1, in the long run, the real GNP increases slightly by 0.2%. From this simulation result, it can be concluded that interest rate liberalization, in fact, has slightly 1 Simulation results were obtained by using Generalized Algebraic Modeling System (GAMS) program. 6 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo improved, even if it is very small, the efficiency of the economy. Given that the capital stock is fixed, the increase in real GNP or production efficiency has to come from the reallocation of labor among sectors. In both the short and the long run, the nominal interest rate goes up even though the general price level falls, and the combined effect of the two gives rise to a jump in the real rate of interest by more than threepercentage point from 2.4% to 5.63% in the short run and to 5.45% in the long run. It should be remembered that freeing the interest rate allows the loanable funds market to reach the equilibrium and rationing of credit funds is no longer needed. Indeed, the leap in the real rate of interest is one of the mechanisms working towards equilibrating the financial and loans markets. The nominal total income of households falls by 0.95% in the short run and 1.03% in the long run. Yet, by taking the change in the general price level into account, the real income has actually risen in both the short and long run. Total nominal households income as a percentage of the GNP rises slightly from 85.6% to 86.25% in the short run and to 86.3% in the long run. Theoretically speaking, the saving behavior of households is expected to change due to the rise in the real interest rate. In line with the theory, our simulation results show that the nominal gross saving of households goes up even though the price level has fallen, and the result is an increase in the real savings around 4.7%, as indicated by the increase of savings as a percentage of the GNP, from 19.3% to 20.2% in both the short run and the long run. Furthermore, households compress their real consumption and lower their demand deposits. Money holdings decreased by 3.3% and 4.6% in the short run and long run respectively while time deposits increased by 9.1% and 9.74% in the short run and long run respectively. Thus, the households build up their time deposits directly as well as converting their money holdings into the interest earning deposits. Regarding the fiscal condition, government revenue drops in both the short and the long run. The nominal revenue decreases by 2.3% in the short run and 2.03% in the long run. Since the percentage of government revenue fall is larger than the price level change in both the short and the long run, government revenue decreases with not only nominal terms but also real terms. This real revenue decrease is also reflected in the decrease of government revenue measured as a percentage of the GNP from 21.1% to 20.95% in the short run and to 21.03% in the long- run. On the other hand, government expenses decrease by 0.4% in the short run and 0.2% in the long. Those expenses decreases are less than the price level change in both the short and the long run. Combining effect is that budget deficit or government borrowing requirement increases by 7.42% in the short run and 7.17% in the long run. The results show interesting outcome for enterprises. While the liberalization leads to more fixed investment, it hurts enterprises by lowering their net income for 2.19% in short run and 2.04% in the long run. That means real net income decreases in both the short and long run. The reduction in net income is largely due to the increased interest payments on the stock of enterprise loans. On the other hand, real fixed and total investment rises in the short and long run. In order to support a higher level of fixed investment, enterprises have to increase their borrowing in the current period — enterprise bonds issued goes up by 2.3% in the short run and 2.5% in the long run, and domestic bank loans goes up by 2.5% in the short run and 2.9% in the long run. The most fascinating results were obtained in the banking system comparing to households and enterprises. The increased credit demand of enterprises causes 2.5% increase in short run and 2.9% in the long run in the amount of bank loans to enterprises made in the current period. Besides, the increasing real interest rate coupled with the impact on household saving behavior causes the amount of demand deposits made in the current period to decline by 2.6% in the short run and 2.2% in the long run. On the other hand, in line with theory, increasing real interest rate causes the amount of time deposits to go up by 6.02% in the short run and 6.87% in the long run. Furthermore, a higher nominal interest rate means that interest payments received and paid by banks rush forward drastically. Thus, the total income of commercial banks rises substantially by 25.4% in the short run and 23.7% in the long run. On the other hand, the total bank expenses jump by 13.5% in the short run and 9.5% in the long run. To summarize, the following remarks can be concluded: 1. The simulation results show that while the government and the enterprises suffer a revenue loss, households slightly and commercial banks substantially gain from freeing the interest rate. This differential impact on the incomes of economic agents depends to a large extent on the initial distribution of financial assets and liabilities. 2. When interest rate is liberalized, we observe the income transfers from borrowers to lenders, and thus lenders tend to gain but borrowers to lose. Since main borrowers are enterprises and government, their net incomes decrease in he short and long run. 3. However, real net income of enterprises is getting better from the short run to the long run. While price level decrease from the short run to the long run is 0.62%, the decrease in net total income of enterprises is just 0.15%. Speaking with real terms enterprises are getting better from the short run to the long run even if their real net income is decreasing in both the short and long run. This situation would be explained by the increasing productivity of enterprises in the long run after interest rate liberalization takes place. 7 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo 4. 5. 6. 7. The simulation results of interest rate liberalization indicate that the fixed interest rate system before liberalization is putting a squeeze on especially the banking sector by protecting the benefits of and maintain the status quo in other institutions. When the long run is compared to the short run, we see an increase, even if very small, in the long run real GNP while we have a decrease in the short run. Another important observation is the increase in the government-borrowing requirement as a percentage of the GNP in both the short and the long run. This result is similar to the context of enterprise. Since government is also borrower, increasing real interest rate is increasing government borrowing. The long run results suggest that some adverse effects associated with freeing the interest rate are reversed when a full adjustment is reached. Government and enterprises enjoy with low interest rate under fixed interest rate regime, while freeing the interest rate make household slightly and banking sector substantially better. Simulation Results INTEREST RATE LIBERALIZATION MACRO AND FINANCIAL VARIABLES (Billion TL) Price Level Price Inflation Rate (%) Nominal Interest Rate (%) Real Interest Rate (%) Employment (thousand) Wage Level (million TL/year) Real GNP Nominal GNP Government Revenues Revenues as % of GNP Expenditures Expenditures as % of GNP Deficit Deficit as % of GNP Households Total Nominal Income Total Nom. Inc. as % of GNP Total Real Income Total Savings Savings as % of GNP Nominal Consumption Nom. Cons. as % of GNP Real Consumption Demand Deposit Time Deposit Enterprises Net Total Income Working Capital Total Investment Real Fixed Investment Demand for Credit • Enterprise Bond Issued • Bank Loans Borrowed Commercial Banks Total Income Total Expenses Bank Loans to Enterprises Total Bank Loans Total Deposits • Demand Deposits • Time Deposits 8 Short run Long run Base 1.0000 60.30% 62.70% 2.40% 18,539 5,768 395,042 395,042 Value 0.9867 58.97% 64.60% 5.63% 18,368 5,701 393,840 388,602 %� -1.33% -2.21% 5.58% 135% -0.9% -1.16% -0.3% -1.63% Value 0.9805 58.35% 63.80% 5.45% 18,539 5,680 395,848 388,129 %� -1.95% -3.23% 3.99% 127% 0.0% -1.53% 0.2% -1.75% 83,317 21.1 % 103,867 26.3 % 20,550 5.2 % 81,396 20.95% 103,470 26.6% 22,074 5.68% -2.3% -0.71% -0.4% 1.14% 7.42% 9.2% 81,629 21.03% 103,652 26.7% 22,023 5.67% -2.03% -0.33% -0.2% 1.52% 7.17% 9.04% 338,379 85.6 % 338,379 76,173 19.3 % 262,206 66.4% 262,206 5,261 29,640 335,173 86.25% 339,691 78,565 20.2% 257,608 66.3% 261,080 5,086 32,345 -0.95% 0.76% 0.39% 3.3% 4.7% -1.75% -0.15% -0.43% -3.3% 9.1% 334,893 86.3% 341,553 78,451 20.2% 256,442 66.1% 261,542 5,017 32,527 -1.03% 0.82% 0.94% 3.1% 4.7% -2.2% -0.45% -0.25% -4.6% 9.74% 229,194 1,363 68,564 65,888 38,766 6,273 32,493 224,153 1,323 69,389 66,553 39734 6,419 33,315 -2.19% -2.93% 1.2% 1.0% 2.5% 2.3% 2.5% 224,521 1,329 69,658 66,994 39,860 6,431 33,429 -2.04% -2.49% 1.6% 1.68% 2.8% 2.5% 2.9% 44,308 39,179 32,493 76,261 93,928 29,295 64,633 55,560 44,485 33,315 77,176 97,066 28,536 68,530 25.4% 13.5% 2.5% 1.2% 3.3% -2.6% 6.02% 54,821 42,917 33,429 77,325 97821 28,647 69,074 23.7% 9.5% 2.9% 1.4% 4.1% -2.2% 6.87% �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo References Atiyas, I. and H. Ersel, (1994). The Impact of Financial Reform: the Turkish Experience, Chapter 13, in Financial Reform: Theory and Evidence, ed. by Atiyas, I., G. Caprio, and J. Hanson, Cambridge University Press. Bourguignon, F., Branson, W. H., and De Melo, J. (1992). Adjustment and Income Distribution; A Micro-Macro Model for Counterfactual Analysis, Journal of Development Economics 38, pp. 17-39. Bourguignon, F., De Melo, J., and Suwa, A. (1991). Modeling the Effects of Adjustment Programs on Income Distribution, World Development 19, pp. 1527-1544. Bourguignon, F., and Morrison, C. (1992). Adjustment and Equity in Developing Countries, Paris, OECD. Demirguc-Kunt, A. and Detragiache, E. Financial Liberalization and Financial Fragility, IMF/WP/83. Dervis, K., De Melo, J., and Robinson, S. (1982). A General Equilibrium Analysis of the Causes of a Foreign Exchange Crisis: The case of Turkey, Weltwirtschaftliches Archive Review of World Economics, 118, pp. 259-280. Fargeix, A., and Sadoulet, E. (1994). A Financial Computable General Equilibrium Model for the Analysis of Stabilization Programs, In Applied General Equilibrium and Economic Development, Present Achievements and Future Trends, edited by Jean Mercenier and T.N. Srinivasan, University of Michigan Press, Ann Arbor. Fiscal Statistics, (1998). The Undersecretariat of Treasury, Prime Ministry, Republic of Turkey. Grais, W., De Melo, J., and Urata, S., (1986). A General Equilibrium Estimation of Reduction in Tariff and Quantitative Restriction in Turkey in 1978, In T.N. Srinivasan and J. Whalley (Eds.), General Equilibrium Trade Policy Modeling, Cambridge, Mass., MIT Press. Karadag, M., and Westaway, T., (1999). A SAM-Based Computable General Equilibrium Model of the Turkish Economy, Loughborough University, Economic Research Paper No: 99/18. Lewis, J. D., and Urata, S. (1983). Turkey: Recent Economic Performance and Medium-Term Prospect, 1978-1990, World Bank Staff Working papers, 602, Washington. Lewis, J. D., and Urata, S. (1984). Anatomy of a Balance of Payment Crisis: Application of a General Equilibrium Model to Turkey, 1978-1980, Economic Modelling, 1, pp. 281-303. Lewis, J. D. (1994). Macroeconomic Stabilization and Adjustment Policies in a General Equilibrium Model with Financial markets, In Applied General Equilibrium and Economic Development, Present Achievements and Future Trends, edited by Jean Mercenier and T.N. Srinivasan. Ann Arbor, University of Michigan Press. Shantayanan, D., Lewis, D., J., and Robinson, S., (1994). Getting the Model Right: The General Equilibrium Approach to Adjustment Policy, International Food Policy Research Institute, Draft Manuscript. Sherman, R. (1991). Macroeconomics, Financial Variables, and Computable General Equilibrium Models, World Development, Volume 19, No. 11, pp. 1509-1525. Shoven, J. B., and Whalley, J., (1992). Applying General Equilibrium, Cambridge University press, Cambridge. State Institute of Statistics (SIS) (1990). Household Income and Consumption Expenditure Survey Results, Ankara, Turkey. Tunc, G. I. (1998). A Financial Computable General Equilibrium Model for Turkey: Policy Analysis with 1990 Data, METU Studies in Development, 25(1), pp. 173-213. Yeldan, E. (1989). Structural Adjustment and Trade in Turkey: Investigating the Alternatives ‘Beyond export-Led Growth, Journal of Policy Modelling, 11, pp. 273-296. Yeldan, E. (1990). A General Equilibrium Investigation of the Optimal of Turkish Structural Adjustment, 1979-1983, METU Studies in Development, 17, pp. 25-71. Yeldan, E. (1997). Financial Liberalization and Fiscal Repression in Turkey: Policy Analysis in a CGE Model with Financial Markets, Journal of Policy Modeling, 19(1), pp. 79-117. 9 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 1 Title A name given to the resource Macroeconomic Effects of Interest Rate Liberalization: The Case of Turkey Author Author ULUSSEVER , Talat Abstract A summary of the resource. This study proposes a financial computable general equilibrium (CGE) model, which represents the salient features of the Turkish economy. By including 15 production sectors and linking the real and financial sub-models through various channels of fund flows, interest rates, commercial bank intermediation, monetary and fiscal policies, we perform a counterfactual simulation using the financial CGE model to explore the potential macroeconomic effects of interest rate liberalization in the Turkish economy. Our results show that interest rate liberalization makes the government and the enterprises suffer a revenue loss, but households slightly and commercial banks notably revenue raise in both the short and long run. In addition, while the real GNP declines in the short run, it increases in the long run after the wage level has been adjusted fully and the employment effect has been eliminated. Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed HB Economic Theory https://omeka.ibu.edu.ba/files/original/954a91e9ad47fc83309f22fc58488e03.pdf 761e2fb0d4a2d799dab5a77e4b8a59ba PDF Text Text The Democracy Education at Schools and Pre-service Teachers’ Observations to the Democratic Attitudes and Behaviors in School Selçuk UYGUN, Ph.D. Faculty of Education,Department of Educational Sciences, Çanakkale Onsekiz Mart University ÇANAKKALE /TURKEY selcukuygun17@gmail.com Abstract: In this research, the evaluation of approaches and implementations of democratic attitudes and behaviors in schools has been aimed. To achieve this purpose, the pre-service teachers’, who has gone to primary and high school for teaching practice in Çanakkale (Turkey) in 2005-2006, observation reports have been used. Schools are the laboratories where the democracy culture and conscious are composed. In democratic systems, schools are the important organizations for teaching democracy. Democracy education should be taught as theoretical and practical. Democracy is a life philosophy. So, the knowledge of democratic values and attitudes is not enough, it has to be transferred to life. Education has importance on democracy than training. The approaches and implementations that related with democratic attitudes and behaviors can be differentiated in many times. When democratic values are accepted in generally, there is been up against lacks of implementations. This study’s importance is the comparing and describing of similarities and differences between democratic approach and implementation in schools through pre-service teachers’ observations and discussing on methods about democracy education. The universe of research is composed of primary and high schools in the Çanakkale City Center. The sample is defined randomly from schools that pre-service teachers have gone for practicing. The reports, that pre-service teachers wrote as composition, has been analyzed using content analyze. According to pre-service teachers, there are significant differences between democratic attitudes/behaviors and practicing in schools. Keywords: Turkey, democratic school, democracy education, pre-service teachers. Introduction Democracy education is needed for democracy development in schools of countries where the democracy is accepted. The schools shouldn’t be the places where the democracy education is only taught, but it should be also a place where the democracy education is put into practice. Because the democracy is a way of life (Kıncal ve Uygun 2006). John Dewey who plays a great role in constructing the Turkish education system, suggested a democratic education and teaching system in schools in Turkey in the first years of the Turkish Republic when democracy is accepted (Uygun 2008). It is impossible to educate individuals who will live a democratic life without undemocratic education system. The democracy education at schools in Turkey has developed like as a change a practice phase from the cognitive and sensational teaching of the democracy (Kıncal and Uygun 2006; Kepenekçi 2003). The attitudes and behaviors in schools are the indicators of the democratic life. The schools are not only the place where the students are equipped for a democratic life but also they are the places where democratic life is put into practice. For that reason the schools where the democracy is put into practice are important environments (Kaygun 2008). By order the attitudes and the behaviors of the directors, teachers, students and other staff are the determining factors for creating a democratic atmosphere in schools. The schools where democratic attitudes and behaviors are dominant called as a democratic school. Here are the two musts to be provided for being a democratic school (Kepenekçi 2003): 1. A correlative dialogue including love, respect, tolerance should be provided among people in schools and classrooms’ environment. 2. All of the members including directors, teachers, students, parents and others should be given the rights on taking decisions related to them. On evaluation democratic relation network in schools, the observations of the pre-service teachers who must be conscious about the democracy but not take part in the system yet, are important. The things what the pre-service 138 �teachers understand from democratic values and their perception about these values in school atmosphere will make contribution on developing democracy education practices. Aim of Research The aim of this study is to evaluate approaches and implementations of democratic attitudes and behaviors in schools according to pre-service teachers’ observation reports. According to this general aim here are the sub-aims; 1. What are the notions related to democratic attitudes in pre-service teachers’ observation reports? 2. What are the evaluations of the pre-service teachers for the democracy education? 3. What are the observations of the pre-service teachers for democratic attitudes and behaviors of students, teachers and directors in schools? 4. According pre-service teachers; is there a consistency or not between the democracy implementations and the democratic attitudes and behaviors of students, teachers and directors? Method Between the years of 2005-2009 in each teaching term, the pre-service teachers who are taking their teaching training as a group of people each includes six people are asked to write observation reports about democratic attitudes and behaviors in schools. The 44 pre-service teachers’ observations reports training in 5 primary schools and 3 high schools, are put through a content analysis. It is assumed that the data gathered in 4 years are adequate for a qualitative research. The democratic values in observations reports written by the pre-service teachers without any interference are evaluated by frequency and categorical analysis. In analysis phase, firstly the possible notions about the democratic values are found out by making good use of literature (Matusova 1997; Kıncal and Işık 2003; Şahin 2004; Çankaya and Seçkin 2004). The number of the specified notions that are mentioned in pre-service teachers’ reports are counted and the meanings what they refer are encoded by categorizing. The significant ideas in encoded content, are interpreted and quoted to research paper by giving code names to pre-service teachers. Findings In this part the findings of the research are listed as sub-titles and interpreted. Democratic Values The democratic attitudes and behaviors in schools are important for developing democracy culture. The teachers play a great role on developing democratic attitudes and behaviors in schools. Firstly the teachers should be aware of what are the democratic values. The teachers, directors or somebody else lacking this conscious about democratic values can not make any contribution for developing and practicing of democracy (Aydoğan and Kukul 2003). The pre-service teachers’ perception on democracy values noted in reports is given at Table 1. - 139 �Order 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Democratic Value Respect Justice Tolerance Cooperation Responsibility Trust Dialogue Equality Honesty Sensitivity Self-confidence Freedom Individual Vote Critic f 124 115 103 102 96 95 80 67 62 58 34 20 13 10 2 Total 981 % 12.6 11.7 10.4 10.3 9.7 9.6 8.1 6.8 6.3 5.9 3.4 2.0 1.3 1.0 0.2 100 Table 1. The Frequency of Pre-Service Teachers’ Using the Terms of Democratic Values According to Table1, the pre-service teachers emphasize on these democratic values by ‘order’, ‘respect’, ‘justice’, ‘tolerance’, ‘cooperation’, ‘responsibility’ and ‘trust’. The frequently usage of these terms about democratic values by pre-service teachers, show us that they have knowledge about democracy education. And also ‘the democratic value’ written 981 times in reports by 44 pre-service teachers, is noteworthy. But these findings are not enough to say that they are in positive attitudes and behaviors on democratic values. Because the attitudes and behaviors towards the values can show differentiation. However individuals are in positive attitudes towards the democratic values, they ca not reflect their beliefs in real life. For instance; according to a research done by Kıncal (2000), it is seen that, the primary school teachers do not show enough effort to gain democratic values to the students. - Democracy Education in Schools Democracy is a rising value in Turkey same as it is in the world. Firstly the cognitive knowledge is taught in schools for developing democracy and making it as a life style. Especially in primary schools, the citizenship, human rights and democracy education are widely mentioned in the curriculum of the social sciences subject (Türkan 2009). In recent years these subjects are supported by activities helping the having democratic life style with the constructivist program and new projects are supported aiming at providing democratic benefits. These projects are, like educational social activities, honor committees, students committees, school councils, democratic citizenship education which all of these include practical democratic activities (Kepenekçi 2003; Kıncal and Uygun 2006; Altınova 2009). Here are some of the examples of evaluations about the democracy education in schools frequently emphasized in pre-service teachers’ reports: İA: “The teacher often uses question and answer method and helps the students to find the answers by themselves in teaching process. He tries to give voice to each student in classes.” HE: “The student who freely says her/ his ideas and sees that they are valid is a free one”. 140 �DK: “The pluralistic democracy should take its place in schools by some of activities. One of these activities is educational activity work the students learn cooperative working in these activities, which is a need in democracy”. TS:“In classes the teachers try to create a democratic teaching process by supporting the participations of the students and making students listen to others while they are speaking, and they follow the same philosophy inside the school too. Both the teachers and the directors try to earn the students the values of the universal, national and cultural in national feast by harmonizing this with the democracy. Especially the choice of representative students to the Student Council hold in April, is a good example of this.” - The Democratic Attitudes and Behaviors in Schools In school environment, the dialogue of all the members and behaving each others in a way including democratic values such as respectful, tolerant, equal, sharing, responsible, trustful can be defined as democratic attitudes and behaviors. In a research named as’ Democratic attitudes of Teachers’ done by Gözütok (1995), he reached a finding that the pre-service teachers show more democratic attitudes than the teachers working at schools. Based on the finding in Gözütok’s research, the evaluation of democratic attitudes and behaviors in schools are meaningful according to the pre-service teachers. One of the most important tasks of the school is to make students gain the democratic attitudes and behaviors. The students are not expected to have democratic life style, if they are not educated in a democratic way. The schools are the social life laboratories for students. And the directors and the teachers are the models for students (Kaygun 2008). So the school should be a model for society. Here are some of the quoted passages frequently emphasized in pre-service teachers’ observations on democratic attitudes and behaviors in schools. In Turkey in order to develop democracy and democracy education a protocol signed on 13th of January in 2004 between the Ministry of Education and the Grand National Assembly of Turkey. According to this protocol a lesson named as ‘Democracy Education and The Project of School Councils’ are put into curriculum at schools. In this Project, school councils are created at schools and the participant of the students for school management are tried to be supported (for more information look: Kıncal and Uygun 2006). AT: “Firstly the thing to be done is to show respect to students’ personal rights and make feel them that they are individual too. (respect, individual) GY: The students sometimes exceed the respect border cause of feeling close, cozy friends they are”. (respect) HS: “Because of the egocentric emotion, the justice thoughts of students are not enough grown”.( justice) İA: “ Generally there is a democratic attitude in school. There is no someone’s priority to anyone”.( equality) NK: “ The teacher behaves each student equally without considering the different level and environment of them”. (equality) NK: “The students show us that the democracy is in actual life by showing great tolerant to disabled students same as the way of behaving the others”.( tolerance) İÖ: “The teachers are more tolerant than the students deserve”.(tolerance) YA: “ Most of the students have the ability of responsibility because of being in a boarding school. They know their rights enough and defend themselves well. They believe that they can behave same as the teachers behave. (rights and responsibility) EY: The students are not honest while solving problems.” (honesty) ÜS: “I observe that some of the students are honest and forthright while solving problems.” (honesty) İÖ: “The teachers do not trust the students completely.” ( trust) İÖ: “It can be said that the students have enough self-confident.” (self-confident) SK: “The school administrations are sensitive to universal, national and cultural values”. DK: “A good dialogue is very important for democratization in school but it is not enough by itself.” (Dialogue) As far as can be seen both in important evaluations of pre-service teachers, the democratic attitudes and behaviors can show differences according to democratic values. In a research named as ‘The Evaluation of the Primary School Teachers’ Efficiency on Gaining Democratic Earnings’ done by Genç (2006) the levels of the teachers’ on making students gain democratic earnings show dissimilarity. This dissimilarity is obvious in preservice teachers’ reports, too. Pre-service teachers think that some of the attitudes in schools are suitable for democratic values but some of them are not. 141 �- The Consistency of the Democratic Attitudes and Behaviors in Schools The role of the schools is not only to teach students “what is democracy?”, but also adapt democracy to the life so that the students have the ability to put democracy into their life (Miser 1991). A well balanced harmonic consistency is needed in all members in school atmosphere to provide democracy as a life style. To achieve those schools should be democracy laboratories. All the elements in these laboratories should serve democratic earnings. The structure of school system, the philosophy of administration, the content of the programs, teaching strategies, the role of teacher, the degree of participation and the features like that, are effective factors to determine how many democratic attitudes and behaviors are in it (Gürşimşek and Görengenli 2004). Here are some the examples of mostly emphasized narratives chosen from observations of pre-service teachers about the consistency of the democratic attitudes and behaviors in schools: HE: ‘Suddenly the classroom door was knocked. The codirector and the Turkish teacher of the school have entered the room. He said that; I am sorry for disturbing you; but we will choose students as a school representative, we don’ t want to choose by ourselves so we think that the volunteer ones should be voted by the other students.’. This is a good example of teaching democracy conscious by using it in real life. DK: The students who participate in lessons are certain in each class. This situation is controversy to democracy. However a talented teacher should make students actively take part in classes. YŞ: The students are respectful to their teachers. But they don’t show the same respect to their friends. SE: In democratic classes the teacher-student relationship should be in a way sharing the freedom and knowledge. Unfortunately this democratic attitude is not transferred to students in classroom consciously. The students try to obey the classroom rules. But they don’t know why they obey these rules and also they are unconscious about the real aims of these rules. On that situation the teachers show an authoritarian attitude. And the students just obey the rules, without any critical way of thinking and inquisitorial point of view. SK: It can not be said that the teachers have a good dialogue with the students. They are in an attitude snubbing and seeing them as worthless. ÜS: There is a tolerance towards to students. But the students sometimes misuse this tolerance. MS: most of the students have extreme freedom because, maybe they are young. They accept the democracy and justice only when they profit from them. Their respect is not in great amount towards to both their teachers and friends. BÖ: The students knew their rights and responsibilities but they didn’t put them into practice completely. EY: The teachers trust their students, but they give too much responsibility to them. SY: The students’ self-confidence is exceedingly grown, so that sometimes they behave in a selfish way. SN: I can say that there is a hierarchic order in school. EM: I think that there is a healthy and democratic relationship between the school administration and the students. MS: In my opinion, the democracy attitude in our schools has developed recently. In contrast the authoritarian attitude in former times, changed its place with a dialogue in a way of respectful and correlative tolerance by and by. Sometimes it can be misused both by the teachers and the students. A student can show a wrong behavior by defending that they are living in a democratic world. Democracy is a value to be gained only when all the elements that surround human life become democratic. According to pre-service teachers, there is some sensitivity to gain this value but, it is not possible to talk about exact consistency. Yet the school environment must be a model in which democracy is active in order to make students gain democratic earnings. According to Bandura’s social learning theory, individuals acquire most of the behaviors by observing others (Yazıcı 2008). It is hard to gain consistent democratic attitudes and behaviors in schools where some of the values of democracy are used while some are not, and it is also hard to gain if there is no equality on democratic values practices. According to Sönmez’s research, when the students have rights to say something while taking decisions at school and when these decisions are the same both for the directors and teachers, a democratic atmosphere is acquired and in this atmosphere the students’ consistency in democratic attitudes and behaviors naturally improve. Conclusion The findings of the 44 pre-service teachers involving 5 of them for primary school and 3 of them for high school on observation reports of democratic attitudes and behaviors in school. 142 �Some results are found by analyzing and evaluating the observation reports of pre-service teachers on democratic attitudes and behaviors in schools. These findings are listed below. - - - The pre-service teachers frequently used the terms about democratic values. The most frequently used terms are by order; ‘respect’, ‘justice’, ‘tolerance’, ‘cooperation’, ‘responsibility’ and ‘trust’. The pre-service teachers shaped their reports on their own beliefs about democratic attitudes and behaviors rather than democracy education practices in schools. Both the positive and the negative features of democratic values’ are together in evaluations of pre-service teachers on democratic attitudes and behaviors. They said and emphasized that some of the values are used in schools while some of them are not used or misused. For instance; the teachers show tolerance to students. But this tolerance is misused by the students and caused a discipline problem in school. According to pre-service teachers there is no exact consistency between the acceptance of democratic values and practices. However the schools assume a duty for teaching democratic values, there is not enough democratic atmospheres to make these values as a part of life. It must be provided that all the school system members need to have belief, idea and practice consistency on democratic values. References Altınova, A. (2009). “Demokratik Yurttaşlık Eğitimi Projesi”. Bilim ve Aklın Aydınlığında Eğitim, 9 (108). Çankaya, D.& Seçkin, O. (2004). “Demokratik Değerlerin Benimsenmesi Açısından Öğretmen ve Öğretmen Adaylarının Görüş ve Tutumları”. International Symposium on Democracy Education (20-21 May 2004). Çanakkale: Eser Ofset. Genç, S. Z. (2006). “Demokratik Kazanımların Gerçekleşmesinde İlköğretim Öğretmenlerinin Etkilililiğinin Değerlendirimesi”. Millî Eğitim Dergisi, 35 (171). Gözütok, F. D. (1995). Öğretmenlerin Demokratik Tutumları. Ankara: TDV Yayınları. Gürşimşek, I. & Görengenli, M. (2004). “Öğretmen Adayları ve Öğretmenlerde Demokratik Tutumlar, Değerler ve Demokrasiye İlişkin İnançlar”. International Symposium on Democracy Education (20-21 May 2004). Çanakkale: Eser Ofset. Kaygun, İ. (2008). “Demokratik Tutum ve Davranış Kazandırmada Okulun Rolü”. Bilim ve Aklın Aydınlığında Eğitim, 9 (105). Kepenekçi, Y. (2003). “Demokratik Okul”. Eğitim Araştırmaları Dergisi, 3 (11). Kıncal, R.&Uygun, S. (2006). “Demokrasi Eğitimi ve Okul Meclisleri Projesi Uygulamalarının Değerlendirilmesi”. Millî Eğitim Dergisi, 35 (171). Kıncal, R. Y. & Işık, H. (2003). “Demokratik Eğitim ve Demokratik Değerler”. Eğitim Araştırmaları Dergisi, 3 (1). Kıncal, R. Y. (2000). “İlköğretim Öğretmenlerinin Davranışlarının Demokratiklik Düzeyi”. II. Ulusal Öğretmen Yetiştirme Sempozyumu: Bildiriler. Çanakkale: ÇOMÜ Eğitim Fakültesi. Matusova, S. (1997). “Democratic Values as a Challenge for Education”. European Education, 29 (3). Miser, R. (1991). “Demokrasi Eğitimi”. Eğitim Bilimleri Fakültesi Dergisi, 24 (1). Sönmez, V. (2003). “Dizgeli Eğitimle Sınıf Ortamında Doğrudan Demokrasi”. Eğitim Araştırmaları Dergisi, 3 (11). Şahin, N. (2004). “ÇOMÜ Eğitim Fakültesi Sınıf Öğretmenliği Öğretmen Adaylarının Demokratik Sınıf Ortamı ile İlgili Görüşleri”. International Symposium on Democracy Education (20-21 May 2004). Çanakkale: Eser Ofset. Türkan, F. (2009). “İlköğretim Programlarında İnsan Hakları ve Yurttaşlık Eğitimi”. Bilim ve Aklın Aydınlığında Eğitim, 9 (108). Uygun, S. (2008). “The Impact of John Dewey on the Teacher Education System in Turkey”. Asia – Pacific Journal of Teacher Education, 36 (4). 143 �Yazıcı, H. (2008). “Sosyal Bilişsel Öğrenme Kuramı”. Eğitim Psikolojisi (Edit: K. Ersanlı ve E . Uzman). İstanbul: Lisans Yayıncılık. 144 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 363 Title A name given to the resource The Democracy Education at Schools and Pre-service Teachers’ Observations to the Democratic Attitudes and Behaviors in School Author Author UYGUN, Selçuk Abstract A summary of the resource. In this research, the evaluation of approaches and implementations of democratic attitudes and behaviors in schools has been aimed. To achieve this purpose, the pre-service teachers’, who has gone to primary and high school for teaching practice in Çanakkale (Turkey) in 2005-2006, observation reports have been used. Schools are the laboratories where the democracy culture and conscious are composed. In democratic systems, schools are the important organizations for teaching democracy. Democracy education should be taught as theoretical and practical. Democracy is a life philosophy. So, the knowledge of democratic values and attitudes is not enough, it has to be transferred to life. Education has importance on democracy than training. The approaches and implementations that related with democratic attitudes and behaviors can be differentiated in many times. When democratic values are accepted in generally, there is been up against lacks of implementations. This study’s importance is the comparing and describing of similarities and differences between democratic approach and implementation in schools through pre-service teachers’ observations and discussing on methods about democracy education. The universe of research is composed of primary and high schools in the Çanakkale City Center. The sample is defined randomly from schools that pre-service teachers have gone for practicing. The reports, that pre-service teachers wrote as composition, has been analyzed using content analyze. According to pre-service teachers, there are significant differences between democratic attitudes/behaviors and practicing in schools. Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed L Education (General) https://omeka.ibu.edu.ba/files/original/0da01f52f6426c6e5cf867024285d473.pdf 69f03c14e816d5936e5d5f9e4f06a093 PDF Text Text Studies on In Vitro Regeneration of Some Common Bean (Phaseolus vulgaris L.) Cultivars Ka mile Ulukapi Ah met Secima Naci Onus Akdeniz University, Faculty of Agriculture, Department of Horticulture Antalya, Turkey kamileonal@akdeniz.edu.tr Abstract: The propagation possibilities of different commercial common bean cultivars (Phaseolus vulgaris) by tissue culture were investigated in the research. For this purpose, Yörük Ayşe, Alman Ayşe 4, Alman Ayşe 5, Alman Ayşe 6 and Alman Ayşe 7 cultivars were used as plant materials. On the condition of tissue culture shoot tips were used for shoot formation (%) and hypocotyls were used for root formation (%) as explant materials. The highest shoot evolution was obtained from MS0 for Yörük Ayşe, for MS2 (1ml/l NAA + 1ml/l BAP + 1ml/l GA3) for Alman Ayşe 4 and Alman Ayşe 7 cultivars, from MS3 (2ml/l NAA + 2ml/l BAP + 2ml/l GA3) for Alman Ayşe 6. In terms of root formation the highest root formation was obtained from MS4 (MS0 + 3g/l active charcoal) in Alman Ayşe 4 with the proportion of %92. Keywords: Common bean, Phaseolus vulgaris L., in vitro, regeneration Introduction Phaseolus vulgaris L. (common bean) is an important member of genus Phaseolus and 90% of cultivated bean comes from Phaseolus vulgaris L. Common bean can be grown in all continents, except Antarctica and is the most important grain legume for human consumption specaily for meeting the need of protein.(Singh, 1999; Larsen, 2005). Due to easy growing and itsimportance in human nutrition com mon bean growing has become very popular in Turkey and all around the world and that is why many physiological and biochemical experiments have been conducted on bean (Torres et al., 2004). Classical breeding is the basic and general approach for production of the widespread varieties. Some problems such as genetic variations, low surviving ability of the interspecific hybrids, specific inheritances of some valuable characteristics, yield, disease and pests’ resistance, etc., are somehow difficult or time and labor consuming to be resolved by the conventional techniques. Plant biotechnology offers different strategies to overcome these difficulties (Veltcheva and Svetleva, 2005). With some exceptions and generally speaking species in the family Leguminosae are difficult to regeneratein in vitro conditions as grain legumes have less regeneration potential compared to some others.Itis possible to say that regeneration ability depends on the genotype, physiological state of the explant and donor plant,tissue and cell specialization of the culture and the culture conditions (Veltcheva and Svetleva, 2005). In accordance withthe previous studiesthereis no greatsuccessinthe studies conducted on in vitro regeneration of common bean in Turkey (Sağlam et al., 2005). The present study is conducted to reveal the propagation possibilities of different commercially grown bean cultivars (Phaseolus vulgaris L.)in vitro conditions by using shoottips and hypocotyls as explants. Material And Methods Yörük Ayşe, Alman Ayşe 4, Alman Ayşe 5, Alman Ayşe 6 and Alman Ayşe 7 cultivars, which are commonly grown and have com mercialimportance, were used as plant materials. Fully mature seeds of any cultivar were imbedded in distilled water prior to sterilization in order to simplify the process of removing testa from endosperm. Allthe seeds were subjected to surface sterilization by 445 �keeping them in 5% sodium hypochloritefor 10 minutes. After 10 minutes seeds weretransferred into a solution of 70% ethanol and kept for 2 minutes, then they were rinsed three times for 5 minutes each time in sterile distilled water and keptinthe last wash. Each endosperm-embryo complex was put on the surface of 2 culture media which consisted of 5 ml. Murashige & Skoog’s medium (MS) (Murashige and Skoog, 1962) with an agar concentration of 0.7% w/v, pH 5.8 in order to determine the best medium for seed germination. It should be noted that while one of the MS medium was free of all plant growth regulation (MS0), 1 ml/l GA3 was added to other MS medium. All the experiments were set up as three replicates with 2 phials in each replication and 5 seeds in each phial. The culture phials were placed in constanttemperature room (25±3 o C) untilthe seedlings had developed hypocotyls. Hypocotyls and shoot tips of in vitro grown seedlings were excised and used as explants. The culture phials were placed in a constanttemperature room (25±3 o C)to make the observations.In orderto determine the regeneration capacities of these two different kinds of explants different culture media with different contents were used as stated in Table 1. Media used for shoottip explants M S1 M S0 M S2 M S0 + 1 ml/l NAA + 1 ml/l BAP + 1 ml/l GA3 M S3 M S0 + 2 ml/l NAA + 2 ml/l BAP + 2 ml/l GA3 Media used for hypocotyls explants M S4 M S0 + 3 g/l active charcoal M S5 M S0 + 1 ml/l NAA + 1 ml/lBAP + 1 ml/l GA3 + 3 g/l active charcoal M S6 M S0 + 2 ml/l NAA + 2 ml/l BAP + 2 ml/L GA3 + 3 g/l active charcoal Table 1. Culture media Five shoot tip explants and five hypocotyls explants were taken and placed into phials. Hypocotyls explants were taken from the part close to roots assuming the cellsin the part have the more ability for rooting than the other parts(Figure 1). a b Figure 1. The part of plant where hypocotyls explants were taken (a),shoottips explantsin a phial(b) Afterwards responds of all cultivars in different culture media were recorded and percentages of shoot formation and root formation calculated as down stated. % Shoot formation= % Root formation = Number of shoottips forming shoots x 100 Total number of shoots Number of hypocotyls forming roots x 100 Total number of roots RESULTS AND DISCUSSION Experiment results conducted in orderto determine the best medium for seed germination revealed that there is no need to add 1 ml/l GA3 into the media as all the seeds (a total of 30 seeds) in both media were 446 �germinated atthe end of 10 days period (Figure 2). Figure 2. Seedlings developed in MS0 media atthe end of 10 days period Hypocotyls and shoot tips of in vitro grown seedlings were excised and used as explants in order to determine the regeneration capacities of these two different kinds of explants and different culture media with different contents were used to serve the purpose. Experiment results revealed that shoottips explants formed leaf and shoot elongation took a part in 8-10 days period (Figure 3). On the other hand hypocotyls explants resulted with root formation with no shoot (Figure 3-b). a b Figure 3. Shoot formations from shoottip explants (a) and root formation from hypocotyls explants (b) Afterwards responds of all cultivars in different culture media were recorded and percentages of shoot formation and root formation for each cultivar were calculated and results are presented in Table 2 and Table 3. Cultivar Yörük Ayşe Alman Ayşe 4 Alman Ayşe 5 Alman Ayşe 6 M S2 M S3 Culture med ia M S1 M S2 M S3 10 7 Total number of shoots obtained 12 10 9 M S1 M S2 M S3 M S1 M S2 M S3 M S1 M S2 M S3 M S1 7 12 8 12 10 8 8 7 12 9 83 58 % shoot formation 100 83 75 58 100 67 100 83 67 67 58 100 75 447 �Table 2. Shoot formation obtained from shoottip explants As can be seen from Table 2, MS1 media was the most suitable medium for Yörük Ayşe and Alman Ayşe 5 cultivars. MS2 for Alman Ayşe 4 and Alman Ayşe 7 and MS3 for Alman Ayşe 6 media were found to be the most suitable for culture media were shoot formation. Kartha et al.(1981) reported that culture media with different concentrations of BA gave the best result on in vitro regeneration of bean. Cruz de Carvalho et al. (2000) reported that 10µM N6 -benzylaminopurine (BAP) and 10µM silver nitrate (AgNO3 ) increased the level of shoot development in vitro development of common bean. Results obtained from the present study are,therefore, in agreement with previous findings as culture media needs an effective cytokinin source for process of shootinitiation and elongation as reported by Veltcheva et al.(2005). Cultivar Yörük Ayşe Culture media M S4 M S5 M S6 Total number of explants formed roots 5 6 4 % root formation M S4 11 M S5 6 M S6 7 M S4 2 Alman Ayşe 5 M S5 2 M S6 2 M S4 6 Alman Ayşe 6 M S5 6 M S6 0 M S4 8 Alman Ayşe 7 M S5 5 M S6 0 Table 3. Root formation obtained from hypocotyls explants Alman Ayşe 4 42 50 33 92 50 58 17 17 17 50 50 0 67 42 0 As can be seen from Table 3 the highestroot formation (92%) was obtained for Alman Ayşe 4 cultivar in MS4 culture media. For allcultivarsthe highest and lowestrootformations were obtained from MS4 and MS6 culture media respectively. Results obtained in this present study are in agreement with Adak et al. (2001) as they reported that active charcoal had a positive impact on in vitro root formation and development in strawberry. As a conclusion; simple MS (MS0) is good enough culture media for seed germination of com mon bean. Callus formation took place from hypocotyls explants and root formation occurred in active charcoal added culture media. On the other hand when shoottips were used as explantsfor shootformation occurred with different cultivars in different culture media. As no culture media was found to be suitable for both shoot and root formation further studies are necessary to be conducted to find the optimum media. 448 �References Adak N., Pekmezci M. and Gübbük H. 2001. Değişik Çilek Çeşitlerinin Meristem Kültürü ile Çoğaltılması Üzerinde Araştırmalar. Akdeniz Üniversitesi Ziraat Fakültesi Dergisi, 14 (1), 119–126. Cruz de Carvalho M. H., Le B. V., Zuily-Fodil Y., Thi A. T. P. and Van K. T. T. 2000. Efficient whole plant regeneration of common bean (Phaseolus vulgaris L.) using thin-cell-layer culture and silver nitrate. Plant Science 159: 223- 232. Kartha K. K., Pahl K., Leung N. L. and Mroginski L. A. 1981. Plant regeneration from meristems of grain legumes soybean, cowpea, peanut, chickpea and bean. Can. J. Bot. 59: 1671 -1679. Larsen R. J. A., 2005. Discovery and Utilization of Molecular Markers for Genetic Studies of Common Bacterial Blight Resistance and Seed Coat Colour in Phaseolus vulgaris L. Thesis. Murashige T., Skoog F. (1962). A revised medium for rapid growth and bio- assays with tobacco tissue culture. Physiol. Plant. 15, p. 473–497. Sağlam S. Çiftçi C. M. Khawar, Atak M. Özcan S. 2005. In vitro koşullarda fasulye bitkisine dört yapraklı aşamada transformasyon çalışmaları Akdeniz Üniversitesi Ziraat Fakültesi Dergisi , 18(2), s: 291 -294. Singh, S. P. 1999. Production and Utilization. In: S. P. Singh (Editor), Common Bean Improvement in the Twenty-First Century, Kluwer Academic Publishers, pp.1- 25, Netherlands. Torres R. I. G., Villalobos R. A., Gaitán-Solís E. and Debouck D. G. 2004. Wild Common Bean in Central Valley of Costa Rica: Ecological Distribution and Molecular Characterization. Agronomía Mesoamericana 15(2): 145–153. Veltcheva M.2005. In vitro Regeneration and Genetic Transformation of Common Bean (Phaseolus vulgaris L.) – Problems and progress. Scientia Horticulturae. 107: 2- 10. Veltcheva M. and Svetleva D. 2005. In vitro regeneration of Phaseolus vulgaris L. via organogenesis from petiole explants. Journal Central European of Agriculture, Vol 6, No.1, 53 -58. 449 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 526 Title A name given to the resource Studies on In Vitro Regeneration of Some Common Bean (Phaseolus vulgaris L.) Cultivars Author Author Ulukapi, Kamile Secima, Ahmet Onus, Naci Abstract A summary of the resource. The propagation possibilities of different commercial common bean cultivars (Phaseolus vulgaris) by tissue culture were investigated in the research. For this purpose, Yörük Ayse, Alman Ayse 4, Alman Ayse 5, Alman Ayse 6 and Alman Ayse 7 cultivars were used as plant materials. On the condition of tissue culture shoot tips were used for shoot formation (%) and hypocotyls were used for root formation (%) as explant materials. The highest shoot evolution was obtained from MS0 for Yörük Ayse, for MS2 (1ml/l NAA + 1ml/l BAP + 1ml/l GA3) for Alman Ayse 4 and Alman Ayse 7 cultivars, from MS3 (2ml/l NAA + 2ml/l BAP + 2ml/l GA3) for Alman Ayse 6. In terms of root formation the highest root formation was obtained from MS4 (MS0 + 3g/l active charcoal) in Alman Ayse 4 with the proportion of %92. Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed Q Science (General) https://omeka.ibu.edu.ba/files/original/657475036846a999bb2dda88388dd8e7.pdf bf54cf31eb1604257218fcd48e7ea55a PDF Text Text 1st International Syposium on Sustainable Development, June 9-10 2009, Sarajevo Air Intake Mass and Diesel Engine Performance Analysis Using Neural Networks Abdullah Uzun auzun @sakarya.edu.tr Sakarya University, Sakarya,Turkey Fahri Vatansever Sakarya University, Sakarya,Turkey fahriv@sakarya.edu.tr Abstract: Now a days neural network is used to many experiment area for get detail point. One of them is diesel engine technologies. There are lots of factors, at four-stroke six-cylinder a diesel engine’s performance. From the engine’s important characteristics, the air intake mass has considerable place. In this study, connected with as absorption air intake mass’s entrance conditions, changing of engine performance are tested as with intercooling for only five measuring. We calculated and show other detail data by neural networks model. 1. Introduction At the changing load conditions, middle (1600 rpm) and high (2400 rpm) revolution which volumetric efficiency and absorption air intake changing is experienced at the compressor, precompression to be subjected to air heat is increased. For more air get to cylinder, volumetric efficiency remaining from compressor outlet air is need cool condensation and amountincreasing intercooling filling air,absorption airintake increase. Volumetric efficiency and absorption airintake the mostimportant engine parameters of intercooling without intercooling turbo engine is smaller than intercooling engine. At the without compressor engines press and wining speedily air is warp up to compressor. This resultis dilate and density being small. Atthis conditions entering airto compressor,cooling densityincrease and but more small and fallen term air is enter to burning room, thus intercooling is positive effect for volumetric efficiency and absorption airintake . We understand, this effect at high and middle load condition is more, at small load and revolution condition is smallfrom experiment results. Fig. 1 Diesel engine airintake schema[1] 2. Measurement of air intake mass Determining engine of volume flow that the most variable contain and require care is measure for the engine of experiment. At the determining emission of characteristic and performance of engine the most important is volume flow. Volume flow must be known for air-flow ratio,air excess coefficient and like volumetric efficiency burning event of detail,emission properties and about suitable working forthe enough information. Consequently, amount of air must be measure sensitive forthe realist experiment results. If flowing is standing the most sensitive result is formed with tank of air damping sharp edge pipe and oblique manometerin the survey volume flow. In the experiment capacity of airtank must be littlerthan engine size’s from 50 390 �1st International Syposium on Sustainable Development, June 9-10 2009, Sarajevo layers. Size of sharp edge pipe isn’t chosen much too from 10 cmSS in the oblique manometer pressure. For sensitive measure we must use alightmanometerliquid. W hen air pass from narrow pipe cross-section is choked and its pressure goes down. As firststateifstatic air conditions is used,inthe 1m far of airtank from Bernoulli equation; [2] ρH V2 = ∆p = ρgh V (1) V is air speed in the most narrow cross-section,∆ p is difference in the between atmosphere pressure and cross-section pressure. When we considertip of manometer must open to atmosphere, othertip is narrow cross-section.If airisideal gas in the atmosphere condition, we use ρ H = pH .M H / RTH for air density. ( ) ° K ) is universal gas constant , M H = 28,96 (kg/kmol) is mol weight of air, TH (° K ) is air heat one meter of air depot in the distant.Iflevel difference ∆ h (cmSS ) in the manometer, given for This definition R=8134,3 , (J/kmol the PH with from Eq.1; pH M H V 2 = 98.0665∆hh RTH V (2) amount of air volume pass the unittime from pipe(m 3 / s ); 12 V & H  πd 2  196.133RTH ∆hh    = CD , H  pH M H  4   (3) At the this definition R and MH are dependent static’s and if we putthis value atthe definition’s place;  T ∆h V = 186.371CD. H d H  H H  ph & 2 12    (4) Cdh is constant of air tank-ringlet system geometry’s and if hole diameter’s is more small than main canal’s cross section diameter, CD , H = 0,6 . However if TH=298 ° K and ph=101325(N/m 2 ) and from Eq. 4; V & H = 6.064d 2 H (∆hh )1 2 (5) d H (m) is diameter of ringletflowing cross-section. We use (1.5) define for mass volume flow[3]; V & = 7.182d 2 H (∆hH )1 2 (6) 3. Measuring and Computing Method We tested engine (Table 1) airintake with intercooling and take some data in 1600-2000 and 2400 rpm about diesel engine performance. Then we calculated other detail data with neural network using the feed-forward back propagation network showed in Fig. 2 [5]. We calculated Motor RP M 1600, 1800, 2000, 2200 and 2400 rpm with intercooling. Crankshaft angels(CSA) are 18, 20, 22. In graphic can be calculated and show airintake mass practical and theoretical in every state (see Fig.2-3, Table 2). 391 �1st International Syposium on Sustainable Development, June 9-10 2009, Sarajevo Engine specification for the Ford 6.0 Intercooler , direct injection 4 STroke Compression (1 ) −1 16.5 Piston stroke (mm) 114.9 Number of cylinders 6 Cylinder diameter (mm) 104.77 Engine power (kW-2400 rpm ) 136 Maximum speed (rpm) Engine volume (1) Injection advance Engine weight 2750-2800 5.947 20 500 Table 1: Engine specification [4] Fig. 2: The neural network model Fig. 3: Sample training graphic 18 CSA – 400 N 18 CSA – 450 N 0.17 Measured Neural network 0.16 0.15 0.15 0.14 0.14 Air intake (kg/s) Air intake (kg/s) 0.16 0.17 0.13 0.12 0.12 0.1 0.1 0.09 0.09 1700 1800 1900 2000 2100 Engine rpm 2200 18 CSA – 500 N 392 0.13 0.11 0.11 0.08 1600 Measured Neural network 2300 2400 0.08 1600 1700 1800 1900 2000 2100 Engine rpm 2200 18 CSA – 550 N 2300 2400 �1st International Syposium on Sustainable Development, June 9-10 2009, Sarajevo 0.18 0.17 0.16 Measured Neural network 0.17 0.16 0.15 0.15 Air intake (kg/s) Air intake (kg/s) 0.14 0.13 0.12 0.11 0.14 0.13 0.12 0.11 0.1 0.1 0.09 0.09 0.08 1600 1700 1800 1900 2000 2100 Engine rpm 2200 2300 0.08 1600 2400 1700 20 CSA – 400 N 1900 2000 2100 Engine rpm 2200 2300 2400 20 CSA – 450 N 0.14 0.17 0.16 1800 Measured Neural network Measured Neural network 0.13 0.15 0.12 Air intake (kg/s) Air intake (kg/s) 0.14 0.13 0.12 0.11 0.1 0.11 0.09 0.1 0.08 0.09 0.08 1600 1700 1800 1900 2000 2100 Engine rpm 2200 2300 1600 2400 1700 20 CSA – 500 N 1900 2000 2100 Engine rpm 2200 2300 2400 20 CSA – 550 N 0.17 0.16 1800 0.18 Measured Neural network 0.17 Measured Neural network 0.16 0.15 0.15 Air intake (kg/s) Air intake (kg/s) 0.14 0.13 0.12 0.11 0.14 0.13 0.12 0.11 0.1 0.1 0.09 0.09 0.08 1600 1700 1800 1900 2000 2100 Engine rpm 2200 2300 0.08 1600 2400 1700 22 CSA – 400 N 2000 2100 Engine rpm 2200 2300 2400 0.17 Measured Neural network 0.16 0.15 Measured Neural network 0.15 0.14 0.14 Air intake (kg/s) Air intake (kg/s) 1900 22 CSA – 450 N 0.17 0.16 1800 0.13 0.12 0.11 0.13 0.12 0.11 0.1 0.1 0.09 0.09 0.08 1600 1700 1800 1900 2000 2100 Engine rpm 22 CSA – 500 N 2200 2300 2400 0.08 1600 1700 1800 1900 2000 2100 Engine rpm 2200 2300 2400 22 CSA – 550 N 393 �1st International Syposium on Sustainable Development, June 9-10 2009, Sarajevo 0.17 0.16 0.15 0.15 0.14 0.14 Air intake (kg/s) Air intake (kg/s) 0.16 0.17 Measured Neural network 0.13 0.12 0.13 0.12 0.11 0.11 0.1 0.1 0.09 0.09 0.08 1600 1700 1800 1900 2000 2100 Engine rpm 2200 2300 2400 Measured Neural network 0.08 1600 1700 1800 1900 2000 2100 Engine rpm 2200 2300 2400 Table 2: Measuring and computing results 4. Conclusions According to testresult and neural network model,intercooling is important,for volumetric efficiency. We can tested for 5 pointthat experiment (1600-1800-2000-2200-2400 rpm). Then we made model with neural network model and we found detail pointslike that(1600, 1610, 1620,… ). At the compressor, pre compression to be subjected to air heat is increased. For more air get to cylinder, volumetric efficiency remaining from compressor outlet air is need cool condensation and amount increasing Intercooling filling air, absorption air intake increase . Volumetric efficiency and absorption air intake the most important engine parameters of intercooling without intercooling turbo engine is smaller than intercooling engine. At the without compressor engines press and wining speedily airis warp up to compressor. This resultis dilate and density being small. At this conditions intake airto compressor, cooling density increase and but more small and fallen term air is enterto burning room, thus intercooling is positive effect for volumetric efficiency and absorption airintake. We understand, this effect at high and middle load condition is more, at smallload and revolution condition is smallfrom experiment resultsand neural networks. References Borat, O., “Internal Combustion Engine” C.1 Sept. 1994 Đstanbul (In Turkish) MATLAB, Neural Network Toolbox, The Mathworks Inc. Uzun, A., “Effects of Intercooling on a Turbo Charged Diesel Engine Performance ”, Automotive Technology Congress, Çukurova University Adana 1997 Uzun,A., ““Effects of Intercooling on Performance of a Turbo Charged Diesel Engine”, Sakarya University , Sakarya 1998 (In Turkish) Yaşar, H., “Effects of Thermal Barrier Coating on a Turbocharged diesel Engine Performance”, Sakarya University, Sakarya 1997 (In Turkish) 394 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 517 Title A name given to the resource Air Intake Mass and Diesel Engine Performance Analysis Using Neural Networks Author Author Uzun, Abdullah Vatansever, Fahri Abstract A summary of the resource. Now a days neural network is used to many experiment area for get detail point. One of them is diesel engine technologies. There are lots of factors, at four-stroke six-cylinder a diesel engine’s performance. From the engine’s important characteristics, the air intake mass has considerable place. In this study, connected with as absorption air intake mass’s entrance conditions, changing of engine performance are tested as with intercooling for only five measuring. We calculated and show other detail data by neural networks model. Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed Q Science (General) https://omeka.ibu.edu.ba/files/original/08bbd058ced577a0b3b3c0a0c80c95bf.pdf 8c12034d842969d798377577513c7284 PDF Text Text Strategies to Reduce Cost & Improve Environmental Performance in Lean & Green Apparel Supply Chains V G Venkatesh Pearl Academy of Fashion Chennai campus,India venkatesh@chennai.pearlacademy.com Introduction Business Organizations are completely changing their strategies of how they manage their supply chains. Strict norms, Dominance in the supply chains have been turned outto be the alliance with the relationships with the upstream as well asthe downstream partners. As part of thelean supply chains,itis veryimperative to check the non-value added activities in the entire process as well as to increase the profitability. The other element which has been talked for few years in the industry is “Greening” of supply chains or Green Supply Chain Practices which are ruling across the various industries. Supply Chain managers of the industries are finding it very difficult to balance both the economic & environmental performance in the Fashion Industry. In recent years,the focus has gone into the environmental management principlesfor allthe membersinthe Supply Chain to orienttowards sustainability by combining principles across other elements such as productrecovery,reverse logistics and re-manufacturing. Business performers have adopted different strategies that focus on internal operations including the environmental management system as well as accounting systems. Research has been initiated on the various phases on the supply chains including, Purchasing, Manufacturing and Distribution with material handling at Stores to identify the possible ways of improvement on the Environmental performances. This paper will discuss the various strategies adopted by the industries to increase their lean & green performances with respectto apparel supply chains and the to propose some fundamental changes in the Supply chain especially material handling with the less environmentalimpact. The paper will discuss best practicesin material & product handling to have Green & Lean inthe apparel supply chains, which finally reduce the Carbon foot print ofthe materials. The present status of apparel supply chain is not aiming for Lean & Green. It is having the multiple contacts. Continuous improvements are aimed atthe different angle to reduce the wastes and more sustainable in giving lessimpact on the environmentalfront. 409 �Need of the Green & Lean Apparel Supply Chain practices: Green & lean Supply chains are modelled and designed to reduce both the costs and wastes. Each industry is working on the increase its productivity at the same time to use the resources effectively through Green & lean Supply Chain practices. By adopting the Green & lean practices,the companies can exhibittheir competitiveness by creating good practices with sustainable approaches. Many Companies just concentrate on the reduction of wastages atthe same time, they failto identify the increase in the cost concurrently due to the practices taken into the supply chains. In the other sense,they failto identify the environmental burdens in the supply chains. It results into the extended supply chains incorporating immediate and eventual environmental effects. GSC M – Green Supply Chain Management practicestogether with eco-design and Green Purchasing,is the need of the hour for all the Business organizations to show their environmental performance. Apparel Supply chain is one of the Supply chains where the complexity rises with respect to lean & Green. Due to the shift in the business, for apparel players itis challenging for them to keep their supply chain both as “lean & Green”. Mainly itfocuses on following strategies: • • To analyse & reduce the Carbon Foot Printin all phases ofApparel Supply To have a sustainable material handling in the supply chain to minimize the wastages The use of environmental management practices has a huge impact on Operations policy. The practices adopted can be on the following areas: • Production Planning & Purchasing : The introduction of careful environmental targets often requires high attention of product structure. (materials such a fabric manufacturing and trims etc., Components etc.,) • In the production, introduction of “cleaner” technologies ie the equipment and plant with a reduced impact on the state of naturalresources • In Logistics,the effective attention needs to be given on the green productinnovations with the re-cycling options. Very minimal effort and studies have gone into the analysis of environmental performance measurement with respectto Green Manufacturing Strategies. Factors for the Green Supply Chain strategy : The internal factors for Company’s strategic attitude heavily depend upon managerial environmental awareness. Every professionals should have • Ethical objective. • May consider the environment as a means of achieving competitive advantage. The introduction of green product development program or incorporation of green competencies in the day to day managerial performances. • Compliance with the current environmentalregulations. • May take efforttoimprove the environmental performance. External Variables : • • Green movements and regulators Company’s relationships with other supply chain value partners. Some of the Green Supply Chain Strategies: Pro-Active Green Strategy : It starts with the integration of relationships between a company and its vendors or suppliers. This has been integrated at the design phase itself and also to handle the returns management. This will be clearly established strategic relationship. MAS Holdings, a renowned apparel manufacturing organization in Sri Lanka has established the strategic partnership with its partners. It is considered to be the highly professional and advanced in thatindustry. Responsive Strategy: The Company is adjusting its internal set up according to the environmental consequences it is facing. It is highly predominant in the Indian conditions as companies, go for the readjustments according to internal working climate available. Reactive Strategy: Market –oriented only, it is determined according to the companies, external 410 �conditions. Unresponsive behaviour ; W here environmental conditions are not adopted into the operating strategies. Small firms with the financiallimitations are having the problem in pursuing the green supply chain initiatives. The environmental performance of Apparel supply Chain can be increased or analysed by the following areas : • • • • • Sourcing & Procurement Policies Product Planning Production/Manufacturing Technologies Logistics Human Resources Management Some of the Cost saving possibilities & avenues discussed for Apparel Chains are : Procurement - Itis highly advantageous to develop the Co-operative relationships with suppliers to design new environmentally friendly product. The companies change the purchasing parameters to make the recycling programs easier. This way it would easy for us to correctthe mistakes and be able to concentrate on the benefiton the both. The CPFR (Collaborative planning) model adopted by WalMart can be extended on the Product Planning : Some pro-active firms,they plan the samples with new green strategies that can be fully recycled. This is having the huge relationship between the product developers and other organizational units such as production to arrange forthe production. Production/manufacturing : companies in apparel supply chains are highly on the developmental path. They are adopting the strategy to minimize their manufacturing cost. Some of the videos will be discussed in the presentation.They have taken so much of effortto reduce their manufacturing cost and it would be a recycling based initiatives. For this they focussed on to minimize the toxic materials of environmental concern to be used in the production and allthe professionals who are involved in the production are highly aware of the environmental issues on that. Companies also took initiatives to reduce energy consumption by using the other sources of energy and reducing the operational wastes. This is were lean manufacturing strategies have been applied in the industry. Logistics : A change in the Operating procedures will help to boostthe Corporate image by adopting the environmental friendly transport systems. This would enrich the green image of the organization and also the Lean manufacturing and JIT principles are highly applied resulting from the transportation systems. Logistics are highly aimed now a days with the Green approach. Some of the strategiesin Green (Apparel) Manufacturing : • • • W aste Management, Clean Technology, Energy Use and Green Belts Good waste management has heightened the environmental consciousness of all associates. operations. This naturally extends to working with like-minded business partners to ensure continuity of our constantly monitored and improved clean technology agenda. All Manufacturers follow a strict policy of wastewatertreatmentthatreturns clean watertothe environment. Less Material Wastage: Forthe Green Manufacturing raw materialthat are preferred are generally eco-friendly. For E.g. organic cotton is eco friendly product, but lot of textile manufacturers do not produce fabric with the organic cotton. Hence manufacturers make garment with these kind of fabric and they make the best utilization of it. Less Chemical Usage & Managing Water Usage Suppose thatthe fabric printing process requires high use of water and resultsin high volumes of water discharge. wastewater treatment plants, should be complied with environmental regulatory authorities. Chemical pre-treatment of raw waste water controlsthe performance parameters of (Biological Oxygen Demand (BOD), Chemical Oxygen Demand (COD) and pH levels with samples analysed monthly by the regulatory authorities. These eco-efficient plants ensure that all their chemicals and dyes meet global standards and so, compatible with company environmental policy. In garment manufacturing unit chemicals are mostly used in washing and dyeing unit. Hence chemicals used here should be more organic and eco friendly. 411 �• For E.g. eco-friendly dyes, azo dyes, etc… A mong the series of measures to reduce water consumption are recycling, a rain water harvesting system thatthe factory can use each day, and the introduction of a tertiary filtration system and disinfection which allows water to be reused for toilet flushing and gardening Less Energy Usage & Energy Efficiency Initiative In garment manufacturing unit a lot of energy is spent on stem iron, boilers,thread sucking machine, etc… a lot of energy is consumed in converting the water into stem rather than electric boilers solar boilers could be used to save electricity. Some of the Energy saving strategies from the ApparelFactories are : The energy initiative was worked through the Central Energy Management and cascaded to different factories inside one organization. Measures implemented across the factories consisted of using more efficient lighting and air conditioning, better management of air compressors and pneumatic systems and monthly flue gas analysis. Sophisticated new air-conditioning systems should be introduced and the ducting redesigned for greater efficiency. Special prismatic material can be used for skylights in the roof allows only the passage of solar light without the accompanying heat Sophisticated new light emitting diodes (LEDs) should be used as task lights provide light to the sewing machines at needle point,supplementing the naturallight provided by the skylights. High bay lights are to be used only on cloudy or rainy days. The factory’s steam boilers and steam distribution systems have should be been redesigned for greater efficiency. Transportation within the premises is by electric vehiclesto eliminate use offossilfuelinsidethe plant. An advanced intelligent building management system controlsrelative humidity and carbon dioxide levelstoimprove comfortlevels for all Associatesinthe factory. • Hazardous Waste Disposal Environmental Protection License from the respective authorities, encourage the 3R strategy (Reuse, Recycle, Rework), while attempting to reduce the waste generated by its processes, monitors noise levels, ambient air quality, temperatures and treated waste water to ensure standards compliance and eliminate discharge oftoxic gases. The factory should achieve zero solid waste disposal by recycling or reusing 100 per cent of the solid waste it produces. Even canteen wastes can be composted and it contributesto biogas generation. The green areasinthe gardens willincrease substantially to provide all occupants with a better view of green area, and two indoor should be introduced to the plant with the largestfloor area. • Companies move from traditional end-of-pipe controlto new technologies. • End-Of-Life Management • Waste source reduction on the spot. • Recycling • Virgin Materials are recycled Integrated Clean Technology, Waste Management, Energy Management and Environmental Conservation are the operations on the basis of a strong belief that sustainable industrial development can drive its ultimate goal of being a completely green business concern. All this adds up to lower operating costs and a better planet for all. Lean is Clean. Clean is green, and green is “the new black” that willshow up on your P&L. Importance of costsin the Supply Chains: Material handling decisions will have impact on the company performance including operating costs, Investment options, Product quality and have the huge impact on the meeting the delivery schedules also. Itis normal tendency the material handling costs with respect to the environmental benefits are overlooked. This overlooked costs have a greater version of impact on the environmental burdens and also but it’s a obstacle to improve the financial performance. Apparel supply chain professionals do not attack the concerns of environments with an allaround analysis due tothe structure oftraditional cost-accounting systems. The Product Cost traditionally includes the raw material and labour costs, and the over heads include the Plant operations cost, wages and other Maintenance costs. The Position of environmental costsis always a paradox in the apparel supply chain. Traditional environmental cost accounting system allocatesthe cost along allthe products even the particular product has less problem on the ecological point of view. But in the Improved allocation, we would like to apportion the coststo the particular product which has the environmentalimpact. This would help us to design the apparel supply chain better as they help us to analyse the both upstream & downstream processes 412 �which can be fine tuned drastically. For eg : Considering the possibility of re-cycling of materials,the product design stage itself,it would be betterto startthe material handling. The cost hierarchy identified in the Supply chains are: 1. Conventional costs – which include materialand other expensesthat can be allocated tothe product or process 2. Potentially Hidden – These are intangible costs that are identified as the benefits obtained by the firms and wont be abletotraceitthe responsible products or processes.eg inthe Apparelindustries are : Producttraining course benefits 3. Contingent costs : Future event costs. The potential costs on the future benefits on the apparel supply chains. Such as making it as green factory by reducing the electricity consumption and also Compliance costs, which can attractthe buyer afterthe implementation. 4. Relationship Category : Costsrelated to subjective prepositions ofthe firm’s stake holders. The Managerial aspects of cost savings in the Apparel Supply Chain are : The Decision making frame work also is based on the best practices ofthe companiesthathave initiated and implemented environmental accounting systems. Cost Identification Determine Chances Calculate benefits Decide and Implement & Monitor Cost Identification: Review needs to happen atthe systematiclevelto determine the occurrence of environmental costs. This step will help the professionals who are participating in the supply chain can analyse each and every process and itsrelevant cost withthe environmentalimpact. Some ofthe areas ; • Materiallosses during production • Raw material • Shiftinthe change ofthe Suppliers • Internal recycling costs Determine the Chances/Opportunities: Identification ofthe several new areas and the potentialchanges are evaluated to determine which changes will likely yield significant cost savings and reduce environmental impacts. It is much helpful to identify the potential changes which can be evaluated during this phase. • Appropriatetechnology • Involvement ofthe workforce • Conduct an Activity based costing analysis • Information gathering – Production records for material usage rates, Operator training, Maintenance logs, Utility bills, Facility blue prints etc., • Interviews • Supplier analysis • Successes of exemplar Companies 413 �• Best practicesin the industry Calculate Benefits: Both qualitative and quantitative analysis of costs needs to be done with more depth. This would be supplemented with the present method analysis and with the proposed alternatives with their benefits. • How much isthe material used and forlandfilled ? • Hazardous materials used in the Processing? • Total costs Due to overtime,lowered efficiency and quality defects etc., • How much will employee satisfaction be improved by switching from a hazardous materials During the Review of EOQ model also,two environmental considerations being done. Materialloses and waste disposal has been included. Q = 2DS/HC In this, H- isthe holding costwhich will be revised to include the disposal costs also. Item cost(C) – cost ofinventory ($/unit) Annual Demand (D) Set up costs (S) Holding costs (H) Item cost(C) EOQ Conventional 80,000 Pcs $ 100 10 % $ 6/pc 5164 pcs Revised 80,000 Pcs $ 100 15 % ( +5 % for Disposal) $6+ $ 2 (Disposal cost) 4216 pcs With this approach the company also reduce the environmental burdens and decreasethe overallcosts associated with waste disposals. Decide, Implement and Monitor: • Team approach and Consultancy • Trade off analysis needs to be implemented • Establish the group forthe implementation • Provide appropriatetraining • Computerized environment Once the decisions are made, the final challenge is implementing the change. Cross functional analysis is the right step in the apparel supply chain. Many companies have practiced the same. Conclusion Apparel Supply chain professionals can improve both financial and environmental performance of their systems through the above strategic applications. This paper gives the broader paradigm on the different approaches given by the professionals that can be applied to the apparel field successfully. The trend of maintaining the good eco efficiency, Conservation of scarce resource, avoidance of toxic products in the Green and Lean manufacturing is highly appreciated. The no of factories have started implementing the strategies with an strong aim to reduce the pollution at the source and this process would have started at the earliest stage of product planning itself. The cost controlling strategies are the main elements in Environmental accounting methods which can be highly usefultoincrease the benefitsof the stakeholder. 414 �References Cooper (1994), “Product durability and Competitive advantage”, the Third Business Strategy and the environment conference, 15-16 September, Nottingham Freeman, Harry, (1995) “Industrial Pollution Prevention Handbook, , Mc Graw Hill, NY. Chapter 47, pp 777-789 Porter, M and Van der Line, C. (1995), “ Green and Competitive ending the stale mate” , Harvard Business Review, SeptOct, pp 120-34 Robert B Pojasek, (1998), “Activity Based Costing for EHS Improvement,” (1998) Pollution prevention Review, winter, pp 111-120 Srivastava (1995), “The role of corporations in achieving the Ecological sustainability”, Academy of Management Review, Vol.20 pp 930-60 415 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 520 Title A name given to the resource Strategies to Reduce Cost & Improve Environmental Performance in Lean & Green Apparel Supply Chains Author Author Venkatesh, V G Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed Q Science (General) https://omeka.ibu.edu.ba/files/original/9dc28d4344e910882b65781aaa222425.pdf 74f3c726ee4fc27378ca55a6a7f16ec8 PDF Text Text 1st International Syposium on Sustainable Development, June 9-10 2009, Sarajevo Information Security for Sustainable Development Halit Vural International Burch University Faculty of Engineering and Information Technologies Sarajevo, Bosnia and Herzegovina hvural@ibu.edu.ba Nejdet Dogru International Burch University Faculty of Engineering and Information Technologies Sarajevo, Bosnia and Herzegovina ndogru@ibu.edu.ba Abdulhamit Subasi International University of Sarajevo Sarajevo, Bosnia and Herzegovina asubasi@ius.edu.ba Abstract: With the advent of electronic commerce (e-commerce), business became dependent on information systems in a new manner. Consequently information security turned out to be more and more important for data-protection. In opposed to previous systems, the changing requirements for security must be solely filled by new policies and risk analysis. Security requirements can be defined with the help of investigations in the business environment. Mobile commerce (m-commerce) is a rising discipline which includes applications, mobile devices and wireless networks. Besides the majority of existing ecommerce applications can be adapted to run in a wireless environment. M-commerce also involves many more new applications such as, mobile financial services, user and location specific mobile advertising, mobile inventory management. Therefore, most of the mcommerce research should focus on applications, and security issues. To supply these demands, we need to understand the necessary security requirements for every kind of implementation. The aim of this work is to describe an approach for the importance of the information security for sustainable development. Keywords: Information Security, e-commerce, m-commerce, e-government, wireless networks, Sustainable Development, survivability. 1. Introduction In recent years, lots of organizations have become deeply dependent on information processing systems. The concluding stage of dependence was reached with the development of e-commerce (Zuccato 2004). This dependency has generated a need for protecting computer systems by means of information systems security. Security requirements ought to be used to describe what kind of security level an information system needs (Gerber 2000).Integrating sustainabilityinto development of business,investmentisthe main strategy of current governmental issues. New government guidelines require that the regions combine the advancing together strategy into a single integrated regional framework. That requires information systems to be used widely. Organizations have been benefiting from information processing systems becoming more and more dependent on it with the introduction of e-commerce in last few years. The use of information technologies has raised the demand for protection of organization's data and business. Therefore,information system security has become an essential part of electronic environmentlike e-education, e-government,e-commerce etc. The aim of advances in Information technologiesisto improve life standards, share information, make socialrelationships stronger, and help organizations remain competitive inthe electronic environment (Zuccato 2004). E-government is one of areas which information system security has an enormous importance. E-government uses information technologies in public administration to help citizens access to governmentalinformation, citizen services, businesses and government agencies. It always need to be improved to provide better services and easier ways for participating in democratic institutions and processes like voting. Therefore, information security becomes main responsibility for e-government where security properties of 360 �1st International Syposium on Sustainable Development, June 9-10 2009, Sarajevo availability, confidentiality,integrity, accountability and information assurance must be fulfilled (Joshi 2001). A successful and secure e- government will earn confidence and trust of all users (citizens, businesses, organizations, government). Although it is getting easier to develop online government implementations, security issues are getting bigger with the increasing citizen mobility. By enabling government services to be accessible anytime anywhere is also another challenge to avoid intrudersto damage or exploitthe system (Dridi 2001). E-com merce is another area where financial information is exchanged and should be protected. There are notable advances on development of e-commerce applications. Most of the e-comm erce applications have being modified to be used in mobile environment. Mobile-commerce (m-commerce) also initiated new researches on mobile applications, devices, and middleware and wireless networks. New applications have been created to be used only in mobile environment (Varshney 2002). Some of mobile commerce applications are mobile advertising, mobile inventory management, product locating, mobile shopping, mobile auction, and wireless data center (Varshney 2002). The aim of this work is to describe an approach for the importance of the information security for sustainable development. Our main approach is to emphasize security requirements for e-commerce, mcommerce, e-government and e-banking (Mallov 2002). 2. The Need for a Secure Information System An important issue in information systems is dependability and security. Organizations need secure transmission of a document between two parties over network. For wide area networks,such as Internet,flow of private data has a considerable risk to be stolen. That risk affects the trust on information systems. Business organizations need a secure framework to enlargetheirinvestments. And governmentlay itsapplications on trust of the security of citizens’information. Development of every organization is dependent on information security. Security of system for businessis not onlyto enablethem to take advantage of new market opportunities but also to protect their assets. They need to develop confidence and trust in the electronic world to continue their activities worldwide. Security concerns can be divided into concerns about access control, and concerns about information and transaction security. These schemes arethe basis of several electronic payment and procurement systems, as presented in the following sections. 2.1. E-Com merce Applications E-com merce server provides sell-side (auction, catalogue), buy-side (catalogue, bid), customer service (customer management, collaboration, and so on), security (access control and authorization), and integration (application middleware) functionality components. Various types of applications and technological devices were developed to support those activities. One of the devices to store digital signatures, fingerprints etc. is smartcards. Smartcards can be programmed to work on multiple applications. They have additional built-in computing capability. Besides, there are supporting systems for transmission of data between two parties. Secured Socket Layer (SSL) is a protocol that handles authentication and encryption for Internet message transmission. The protocol is built into web browsers and operating systems that enables the use of Internet shopping, Internet banking and vice versa. For credit card payments over the Internet, another protocol as Secured Electronic Transaction (SET) is widely used. That protocol uses digital certificates to authenticate transactions. Cybercash is another scheme that ties customer to a particular machine containing wallet and proprietary software. The payment method can be creditcard, digitalcoins or direct debit. Creditcards are useful with secure communications technologies such as SSL. And the smart card readers will accelerate their use on the Internet. For business-to-business (B2B) e-commerce electronic coins and electronic cheques need to be promoted. Another key issue to consideris how to maintain financialtransaction records for all partiesinvolved in electronic payments. The issues related to present and future payment methods are complex and itis stilltoo early to know how business willaccept and adaptto new electronic payment methods (Greenfield 2000). 2.2. M-com merce Applications M-com merce is a rising discipline involving applications, mobile devices, middleware, and wireless networks. Most of existing e-commerce applications can be adapted to run in wireless environment. Contrary to e-commerce applications that generally run on fixed network infrastructure, m-commerce applications may not getsuch dependabilityfrom the existing wirelessinfrastructure. The m-com merce applications consist of mobile financial applications, mobile inventory management, shopping, mobile auction, and wireless data centre (Varshney 2002). If we look into a basic m-com merce transaction and discuss how different m-com merce 361 �1st International Syposium on Sustainable Development, June 9-10 2009, Sarajevo transactions may be affected by different security vulnerabilities. In addition to security issues related to ecommerce,there are more security concerns related to m-com merce applications (Alisha 2002). 2.3. E-Government Applications A rapid technological evolution is seen in governmental applications. Therefore thatrapid change is not a problem free. E-government is the use of IT in public administration and services for citizens, business companies, and governmental agencies. Security of information systems used is the main concern of that applications. The system has to fulfil the fundamental security properties such as availability, confidentiality, integrity, and accountability and information assurance (Joshi 2001). Thus, a new framework foridentifying and organizing the security requirementsthose are common to allinformation systems that have been utilized forthe development of an integrated on-line e-government platform, are required (Lambrinoudakis 2003). 2.4. E-Learning Applications In addition to the development, management and offering of on-line courses, the system supports administrative tasks like registration, payments, certification, etc. During the system setup phase,itis expected to ensure that the system must specify the access privileges for all types of users. During the authentication phase, the suitable mechanisms must be engaged for authenticating the identification of all registered users. During the offering the service phase,the integrity and confidentiality ofthe material provided to and submitted by the students must be ensured. In addition, the proof of origin, submission, delivery and receipt, whenever transactions between students and trainers occur, must be maintained. Moreover,alogging mechanism should be utilized (Lambrinoudakis 2003). 2.5. E-Voting Applications E-voting supportsthetransmission of a number oftypes of election proceduresthrough the Internet. All eligible voters can thus participate in the election. The authentication of voter and election organiser identification is a requirement prior to any type of relations of the user with the system. Even though state officials, will generally be trusted,they must be authenticated before accessing the system and alltheir actions must be logged. During offering the service phasein which eligible voter can select a ballot and cast her/his vote, there are plentiful essential security requirements (Ikonomopoulos 2002). Some indicative ones are anonymity, confidentiality, integrity, no one can vote twice, etc. The last system phase which refers to the storage of the ballots cast and the calculation of the election tally should be available only after the election process has finished and its aim is to validate votes and determine the total number of votes each candidate has received. Throughout tallying the integrity must be ensured such that the participation and active involvement of party representatives, while logging of all actions is necessary. Afterthe tallying process the votes and other relevant evidence must be stored in a secure way. As a result security issue is also important for e-voting applications (Lambrinoudakis 2003). 3. Security technology for Sustainable Development As we discussed inthe previous section, security must be considered carefully when designing Internetbased systems. Any application must have a security policy, appropriate security mechanisms forits application area and monitoring and auditing mechanisms to examine the system in a secure functionality. Security concerns can be divided into two categories: concerns about access control, and concerns about information and transaction security. Access control mechanisms such as passwords, encrypted smart cards, biometrics and firewalls certify that only legitimate users and applications get access to information resources such as user accounts, files and databases. Information and transaction security schemes such as secret key encryption and public key encryption are used to ensure the privacy, integrity and confidentiality of business transactions and messages. This design isthe foundation of numerous electronic payment systems. Different number of practical measures improves security concerns. Firewalls and proxy servers can block undesirable attempt to access the internal systems. Strong authentication mechanisms supply system access only to legitimate users. Access control mechanisms grant users rights to access only the resources and applications they need to do their work. Careful planning and administration of a secure network can diminish the risks of attacks.Defending againstthe unfamiliar attacks is not possible, butthe risk can be mitigated with good system design (Greenfield 2000). Cryptography isthe mostimportanttechnique which transforms digitalinformation from one format to another based on the value of a number, known as the encryption key. The encryption process is a scrambled 362 �1st International Syposium on Sustainable Development, June 9-10 2009, Sarajevo version of the message that the recipient can then decrypt, by using either the original key (symmetric encryption) or a different, but related, key (asymmetric encryption). The latter one is known as public key cryptography,relating a pair of keys, one private and one public.Information encrypted using the public key can only be retrieved using the corresponding private key. Furthermore, public and private keys can be used to create and verify “digital signatures”. Digital signature is appended to messages to authenticate the message and the sender. In an internet application, a robust public key infrastructure (PKI) is needed to make possible secured and trusted transactions. As a result, this will provide information security framework for sustainable development to generate, store and manage keys and digital certificates, security policies for cryptographic systems used (Greenfield 2000). 4. Conclusions It has turn out to be obvious that security on the Internet is indeed inadequate for sustainable development.Inthis paper, we presented variousinformation security requirementsfor sustainable development. In particular, we discussed the dependability of infrastructure for different e-applications. Due to the open and unconstrained nature of the Internet, staying ahead of hackers is becoming harder if not impossible. If the Internetisto actually be successful as a medium for e-applications,the security-relatedissues must be addressed. Even if variety oftechniques have been discussed to present protection and increase security on the Internet,the techniques are ad hoc fixes and resolve only a small portion of a wide spectrum of Internetsecurity problems. In addition, many ofthese fixes can be subvertedthrough security holesin other system programs. A solution to the security problem may liein a result of currenttechniques, butthis may lead to downgrading of quality of service. Conceivably a change in the approaches -applications are written- and in the structure of the Internet are required. References Dridi, F. & Pernul, G. & Unger, V. (2001). Security for the electronic government. Proceedings of the European Conference on E-Government, Trinity College, Dublin, Ireland September. Gerber M & von Solms R. (2000). From risk analysis to security requirements. Comput Secur;20(7):577e84. Greenfield, Paul & Maheshwari, Piyush & Brebner, Paul & Gorton, Ian. (2000). E-commerce security. Australian National Electronic Authentication Council (NEAC) report. August 2000. Ikonomopoulos, S. & Lambrinoudakis, C. & Gritzalis, D. & Kokolakis, S. & Vassiliou, K.. (2002) Functional requirements for a secure electronic voting system. Proceedings of the IFIP TC11 17th International Conference on Information Security, Egypt, Cairo (2002) 507–520. http://www.sciencedirect.com/science?_ob=MImg&_imagekey=B6TYP-483442H-3-C&_cdi=5... Joshi, J. & Ghafoor, A. & Aref, W.G. & Spafford, E.H. (2001)., Digital Government Security Infrastructure Design Challenges. IEEEComputer34(2). Lambrinoudakis, C. & Gritzalis, S. & Dridi, F. & Pernul, G. (2003). Security Requirements For e-Government Services: A Methodological Approach For Developing A Common PKI-Based Security Policy. Computer Communications, Vol. 26, No. 16, pp. 1873-1883, Elsevier Malloy, Alisha D. & Varshney, Upkar & Snow, Andrew P. (2002). Supporting mobile commerce applications using dependable wireless networks, Mobile Networks and Applications. v.7 n.3, p.225-234, June 2002 Varshney, U. & Vetter, R.. (2002). Mobile commerce: Framework, applications and networking support. Mobile Networks and Applications 7 185–198. Zuccato, Albin. (2004). Holistic Security Requirement Engineering For Electronic Commerce. Computers & Security 23(1): 63-76. 363 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 506 Title A name given to the resource Information Security for Sustainable Development Author Author Vural, Halit Dogru, Nejdet Subasi, Abdulhamit Abstract A summary of the resource. With the advent of electronic commerce (e-commerce), business became dependent on information systems in a new manner. Consequently information security turned out to be more and more important for data-protection. In opposed to previous systems, the changing requirements for security must be solely filled by new policies and risk analysis. Security requirements can be defined with the help of investigations in the business environment. Mobile commerce (m-commerce) is a rising discipline which includes applications, mobile devices and wireless networks. Besides the majority of existing ecommerce applications can be adapted to run in a wireless environment. M-commerce also involves many more new applications such as, mobile financial services, user and location specific mobile advertising, mobile inventory management. Therefore, most of the mcommerce research should focus on applications, and security issues. To supply these demands, we need to understand the necessary security requirements for every kind of implementation. The aim of this work is to describe an approach for the importance of the information security for sustainable development. Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed Q Science (General) https://omeka.ibu.edu.ba/files/original/bf747f13a79dcf657d81abb3609bbb8b.pdf ccd3e67783f49cb9edf01b154dec15d0 PDF Text Text 1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Global Crisis: Consequences and Solution Possibilities Arif YAVUZ Istanbul University, Faculty of Economics, Turkey dr.arif @ turk.net Abstract: In this paper, the reasons and solutions of the 2008 global economic crisis are discussed. In the first part, a comparision of 2008 global crisis with 1929 economic crisis, the effects of each and also the differences are explained. The champions and the losers of the current crisis are interpretted. Also, the estimated duration and the expected end time of the crisis are discussed. In the second part, the effects of the crisis to the Global Economy and to some of the countries are stated. The expected effects can be summarised as, “losing of confidence in global market”, “having negative prospects”, “decreasing of the foreign trade”, “shrinking of the national incomes” ,“shrinking of demand and consumption”, “increasing of unemployment”. In the last part, some solutions for negative effects of global crisis are offered. A world economic story is stated and suggested a new International Money Currency. Restrictions for the virtual Money is recommended and also some new rules on international trade and international finance system are offered. Keywords: global economic crisis, effects of 2008 global crisis, 2008 global crisis, solutions of 2008 crisis Definition and Reasons for The Global Crisis This conference paper has three parts: how does global crisis arise and what conditions do it develop until today. Second, it will be discussed consequences of global crisis. Lastly, solution possibilities will be offered for global crisis. 1 –Is the 2008 Crisis, a global or local one? To understand how global crisis arises, first, we should comprehend is the crisis global or local? In light of information in the last 3-4 months it is possible to say that the crisis we are living is a global one. This crisis is diffferent then that of the 2001 and 1994 Turkish, 1996 Asian and 2000 Latin American crisis. These crisis were regional. The crisis we live in today is global, that is it affects the whole world. 2– A comparison of the 2008 and 1929 world crisis If we think about the 1929 crisis, it was the first world wide crisis. The crisis of today, unfortunately, could be considered a second world crisis. Since 200-300 hundred years ago or in the 1700’s, society was agricultural, and there was no possibility of the creation of global crisis. Because what we know today as being factory production and means of transportation did not exist then. Society solely existed on the sustinance of their agricultural means. However, by the end of the 1700’s and the beginning of the 1800’s with the introduction of the industrial era, with the invention of the Steam machine by James Watt, there arose a drastic structural change in society. Society began to evolve from agricultural to industrial. At the same time, economic points of view were also beginning to move to a more Classical economic perspective. In a liberal economy Classical economists advised that “people should be, and people should pass”. This was based on the famous idea of the invisible hand. Or that economy, inevitably, has the mechanisms to adjust itself, and that any type of intervention would ultimately destroy this mechanisms function. As a result the commencement of mass production and the industrial revolution lead to the typic standard of factories producing as much product as possible because the same economists thought that “every supply created its own demand”. This development and thought came from England. In turn, this idea also passed to Europe and America. However, this theory did not develop as Classic Economists had desired. Due to mass production in factories a substantial amount of stock piled up and as a result many factories were forced into bankruptcy. This was the main reason for the 1929 crisis. In short, the 1929 crisis was industry based, the cause of mass production and insufficient demand. In this period the crisis caused in the industrial sector resulted in a crisis in the financial sector. Bankrupt factory shares had lost their value in the stock exchange. The reason for this was the parallel processing of an industrial and a financial deficit. The profit from 251 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo production made during the Industrial deficit was used to pay for for the principal and interest in the of loans in the financial system. There was a break down of economic claims in the frame of the 1929 crisis’s general economic offers and claims regulations. There needed to a balance in supply and demand. The drastic and sudden imbalance of this system was the cause of the crisis. In order to understand the type of crisis we are in today we need to understand the structure of our society. Although today, many countries are recognized as being industrial, America and Europe are no longer considered as such but are refered to as technological societies. Since America and Europe are the culprits of today’s crisis we need to further explore their infrastructures. America and Europe have completed an industrial period and as a post industrial society have progressed to an information or technological population. As a result America’s financial crisis has influenced related societies. Therefore, information regarding America’s financial market directly influences the markets of countries like England and France. Thus, the crisis of today is not an industrial but a financial crisis. This crisis, using the fundamentals of finance, still maintains the imbalance of supply and demand. Because money as a fundamental by-product of finance has caused the instability of this supply and demand relationship. More specifically either there has been a high or low demand of money. There has been contradictory points of view on this topic. Some experts in this area claim that the crisis is caused by the abundance of money while others claim it is a result of a scarcity of money. According to our opinion this crisis has been the result of the abandunce of monetary funds. 3 – Has the 1929 Crisis been more influential than the one of 2008? When compared to the 1929 crisis, it could be said that the one of today is significantly more influential because globalization is much more wide spread. The ending of the 1929 crisis, took approximately 4-5 years. The crisis of today, because it is so major and wide spread, will be much more influential than the one of 1929. 4 – Causes of the 2008 Crisis The crisis of today is caused by the wealth of money. Thus a wealth of money does not necessarily translate into a wealth of physical money but a great quantity of virtual money. 4.1- A Story of a World Economy This topic could be further explored in the form of an exemplary story: lets imagine that ten people live on a planet. These ten people each offer a service or product. On of them labours in agriculture or grows and sells fruit and vegetables. The second person labours in the production of raising animals for the sale of milk, meat and cheese. Another is responsible for the production of textiles. Yet another produces vehicles and another for the construction and sale of homes and buildings. In short, all, except the tenth person, is responsible for the production of some goods or service. The tenth person produces nothing. This person has a machine, and when he presses buttons on this machine he produces a product stamped on paper used for exchange purposes. When he gives this paper to the car maker he gets a car. When he gives some of this paper to the agriculturist or the grower of fruit and vegetables, he gets produce. These nine people with the paper they have recieved use it amongst themselves to exchange their products. This story could directly relate to the situation of today. This story is called “Ekmel Theory”. The pressing of money must be based on some regulation as it was before. However, in 1971 with the abolish of the Bretton- Woods system everything had changed. 4.2- The 1944 Bretton Woods System In 1944, there was a small town in the US named Bretton Woods. An international money system was accepted there. According to this system the US was pressed money depending on the US gold reserves. In this system, 1 ounce of gold was equal to $35 or 1 US dollar was equal to 0,88867 grams of gold. International trade was handled by the US dollar that was pressed depending on gold reserves of the US. If there was demand on gold the US would provide it. This system was active in 1944, however, in 1971 was abolished. Today, there is no requirement for the US to press money depending on gold reserves. The system was basically abolished because of the dependance on gold reserves and press money was blocking the development of world economies and international trade. Thus, this rule was cancelled. Any country could press any amount money, however, international trade did not have the same acceptability or values. Today, there are two accepted money currencies: the Euro and the American Dollar. Other country currencies are not valid in purchasing goods or services in international trade (Seyidoğlu, 2003). 252 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo 4.3- Industrial or Financial, an Abundance or Shortage of Money? Our global crisis is a financial wealth of money crisis. There exists groups who control or own the world financial market. These groups are wide spread in America and Europe and could be called the proprietors of globalization. The proprietors of globalization, although in reality consisting of many groups, could be categorized into two factual groups. The proprietors of globalziation played with all their worldly assets and then exerted these valued assets beyond all highest expectation. 4.4- All assets were played with as if in the stock exchange and within 5-6 years their values increased 2-6 Fold Since Stock shares represent the value of a company, a company must increase its “real” value. Although sometimes the increase in value of stocks is not dependant on “real” gains. This type of increase is a speculative one. A company, for example, with a realistic growth of 10% to 30% could hold stocks that represent the company may have increased in value five fold. The same type of specualtions have been made in stocks of petroleum, iron, and copper. For example, a barrel of petroleum within 5-6 years (2003-2008) has increased from 25 US$ to 150 US$ (Đncekara, 2009). In the same time a ton of iron has increased from 300 US$ to 1500 US$. A ton of copper has increased from 25 US$ to 150 US$ (Tuduk, 2008). In the same manner real estate property value in the US has risen from 8 trillion US$ to 20 trillion US$ (Tarhan,2008). If these prices had risen in terms of an inflation it should only increase 30-40% because in European countries inflation rates could be 2-4%, in America 3-4% and other developed countries are observed at a steady 5%. Within 5-6 years of this type of inflation a 30% increase would be the possible outcome. In light of this information petroleum, copper and iron or real estate do not reflect true gains. However, these abnormal gains were not problematic in those days. 4.5- Instruments of derivatives: Two to the third = 2 x 2 x 2 = 8 Two to the fifth = 2 x 2 x 2 x 2 x 2 = 32 The aforementioned abnormal increase rates has not been with actual currencies but with virtual money. As a result, these gains have been a devlopment based on derivative instruments. As known the derivative instrument is a financial instrument that does not increase money volume arithmetically but geometrically. This instrument frequently used in America has commenced and caused the wide spread global financial crisis because these instruments (generally used in corporate equity and mortgage based documents)are sold and bought in the global financial pool. These instruments have been observed in the large financial market transactions of investment corporations, hedge funds, and retirement funds. However, the development of the basis of the instrument, or real value, has been observed to be significantly different than the instrument itself. For example, a home built with a mortgage of 100,000 US$ has lost its relationship with the application of the instrument, the paperwork that represents the 100,000 US$ home has risen to 300,000 US$ with the buy and sell procedures within the financial sector. International accreditors like Fitch, Moodies, and S&P exist to evaluate the aforementioned procedures within markets and their pools. These accreditor firms have noted investments with AA and AAA scores. This way, investments have been known to increase. Also, insurance companies like AIG have been known to insure these investments and instruments. This way the return of money is also insured. Another important issue is the lack of audit or inspection. As a result the crisis of today has arised within the loss of real instrumental value and the existence of accreditor and insurance companies. 4.6 - The Glass-Steagall Act of 1933 The Glass-Steagall Act was enacted in 1933 USA. With the act came the prohibition of bank transactions within the stock exchange and the use of derivative instruments. However, it’s interesting that this act was dismissed in 1999 and banks were permitted to transact within the stock exchange and were allowed to issue derivative instruments (Yıldıray, 2009) . The crisis of today commenced with the Lehmann Brothers’ September 2007 claim to bankruptcy. The announcement of the Lehmann Brothers’ bankruptcy, exclaimed exageration, and was the symbol of a company that went through and failed in an unreal market. After the Lehmann Brothers many investment companies,insurance companies and corporation giants like GM were left in difficult situations. For example, in a short time, the value of GM went down from 20 billion US dolars to just 1,8 billion US (Anatolia Agency, 2008). 253 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo For this reason, the crisis of today, is not just a mortgage or investment crisis, but in general a financial crisis that is affecting the globe. For example, the Foreign Minister of Quwait, in the recent past, has claimed the loss of 2.5 trillion US dolars in Gulf countries (i.e. Quwait, Dubai, and Katar) exemplifying the magnitude of the dimensions and spread of the crisis. 5 – Champions and Losers of the Crisis (4 Groups) Another valuable question, whether or not this crisis arose on its own or if it was knowledgably controlled? And who are the champions or losers in this crisis? There are three possibilities. The first, is if the crisis has arisen on its own in an uncontrolled environment? Then the global market has lost as a whole. The second, the crisis was under control and one of the aforementioned markets won and the other lost, respectively. The third possibility is that the crisis was controlled and both markets prospered. In this crisis the winners and losers could go into two groups. The first champions are the ones who franchised the money press because with the fall of the financial markets came the weakness of the real sector, the industrial and service sector and other real assests. For example, petroleum at a rate of 150 US$ quickly falling to 40 US$ stands at a currency rate of 55 US$. At the same rate, a Turkish home valued at 500,000 TL has fallen to 250,000 TL. For this reason, those who own a money press could benefit from worldly assets, and can take advantage of offers when costs go down. The second group of winners are those who own a vault and a desk or those who still use cash. All asset prices fall and when the once valued 20 billion US GM falls to 1,8 billion US, it becomes possible to own. The first of the losers are factory, corporation, and holding owners. Their losses are in proportion to their business. In other words, big corporation owners’ losses are greater than those of smaller corporations. For example, Forbis’s World’s richest people list consisting of Husnu Ozyegin, a rich Turkish Businessman, was no coincident. Because right before the crisis he was the owner of Finans Bank. Just before the crisis he sold it for 2.7 million US dolars and while he held the money, fresh in his hands, the crisis began. The second group of losers are those who hold investments. Those who hold shares in American government, corporation or investment bank stocks would be considered disadvantaged since it is unknown what or whether or not they will pay or get paid. 6 – What is the duration of the Crisis? Has it hit rock bottom ? How long the crisis will last and when it will hit rock bottom are important questions to ask. It will end eventually. When it has hit rock bottom it could bounce back in three ways. Either in a V- shape, a U- shape or a W- shape with the later two possibilities it could end for good. Three possibilities are in question. The first option, if the two global market actors have won and they are in gain (have profit), the crisis will last 1-2 years, hit rock bottom in 2009 and bounce back in a V-shape. The second possibility, if the two global market actors, one winning and the other losing, the crisis will last 3-4 years hitting rock bottom in 2009-2010 and will come back in a U-shape. The third option, is if the global market actors are both in the red then the crisis could last 510 years hit rock bottom in 2015 return in a W-shape and possibly cause war. The world by the end of 2007 and in Turkey since October of 2008 has recorded global economic information on a a daily basis. With this information we have composed a global crisis journal. If we were to look at this journal we would see that upto mid April of 2009 we have recieved only negative news reports. However, with the bad news upto mid April we have recieved few but good reports after this date. In our opinion, not only in Turkey but in the world the crisis has not ended but has come closer. The bottom of the well and the end of the tunnel are visible. With positive good news, alongside the wide spread (bad) news like the bankruptcy of corporations, joining of corporations, and the sale of corporations, we will hit the bottom of the crisis. 254 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Shape V 1 0.9 0.8 0.7 0.6 0.5 0.4 0.3 0.2 0.1 0 2005 2006 2007 2008 2009 2010 2011 2012 2013 Figure 1: Shape V Shape U 1 0.9 0.8 0.7 0.6 0.5 0.4 0.3 0.2 0.1 0 2006 2007 2008 2009 2010 2011 2012 Figure 2: Shape U 255 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Shape W 1 0.9 0.8 0.7 0.6 0.5 0.4 0.3 0.2 0.1 0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Figure 3: Shape W Consequences of the Crisis 1- Security Problems in the Market The first consequence of the crisis is the issue of security and trust. With the initiation of the crisis the entire world suffers from a lack of trust and security. At the moment individuals have a difficult time trusting each other. For example, banks have no trust corporations they do not give out loans. In the same frame no one relies on checks. People do not trust each other. As a result trust in global terms is at a loss. 2- Negative expectations The second consequence of the crisis is the negative affect on expectations. Individuals choice to not consume products has a negative effect on the economy. As a result prices of goods have gone down. Moreover, it may be said that we could be faced with a deflation. 3 – Consequences around the globe The third consequence could arise among countries. Developed countires are foreseen to be more influenced in comparison to developing or non-developed countries. For example, the US, the UK, France, and Germany, will be the most influenced countries while Turkey is seen as a country that will be less affected by the crisis. Thus, Nigeria, Sudan and similar countries will be less influenced. The reason behind this is that their integration in the world economy is less, compared to the others. The fourth consequence of the crisis is in countries where export is more than imported products which would have a negative effect on the economy. Countries where export is greater than import will suffer with the weakening of global trade. For example, countries like Japan, China, and Germany. The most disadvantaged are especially Japan and China where their economies are dependant on export. Another effect of the crisis is in regard to global national profit of 60 trillion US$ has decreased to 30-40 trillion US$. 4 – Effects on Turkey Because this global financial crisis has its roots in America and Europe the arise of the crisis in our country should not be the fault of the governement. The responsibility of our government takes place after the fact. In other words, the government has the responsibility to take care while in crisis. As a result, our government is not at blame for the crisis however, if the crisis has had negative effects the government should be questioned. If there are consequences and negative outcomes as a result of the crisis then the government should be held responsible and could it could be said that they were not capable of directing the country. This crisis is considered to be a world financial crisis. When global financial sectors crash, banks and then industrial sectors begin to go bankrupt. This situation did in not take place in Turkey but has taken on an 256 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo interesting twist. In Turkey no bank goes bankrupt, but in 2008 every bank has made a profit and to say that that there is a financial crisis would be false. However, there is an industrial and real sector crisis. In comparison to the world crisis, Turkey’s prosperous financial sector demonstrates an awkward turn of events in the industrial and real sectors. The reason for this is financial cuts and the existence of foreign banks not giving loans. As a result the prime minister stated that the crisis would be mild over the country and not allow it to break down, but the crisis has more than skimmed over the industrial sector. The difference between the world crisis and the one in Turkey is based on the holding of funds from the financial to the industrial and business sectors. However, because the industrial sector has lost profit and unemployment has gone up the financial sector will soon negatively be affected as well. The low flexibility of essential products such as bread and rice will not be much affected by the crisis. However, sectors that produce furniture, computers, and automobiles, products with high flexibility, will be influenced. To say that the crisis will be mild in the industrial and business sectors is an over statement. The high quantity of foreign banks in Turkey is the internal cause of our crisis. Moreover, the 2001 crisis, in terms of Turkish banking systems, had positive outcomes. However, because of the abnormal number of foreign banks in Turkey, a normally disadvantageous crisis has become much more. Solution Suggestions Solution suggestions could be grouped into 3: 1. what the world needs to do 2. what Turkey needs to do, 3. what corporations need to do, 1- What the world should do I would like to tell a economic story. First we should accept that the crisis arised because of fictional money concept, not real cash money. Therefore, fictional money should be eliminated. The USA achieved that in 1933 and 1934 with precautionary measures. However, in 1999, to produce virtual money those precautionary measures legal acts abolished, thus the crisis was unavoidable. For this reason the development of virtual money and ties to derivative instruments have been forbidden. Another problematic point is that the world trade is done in Euros and US funds. The use of specific currencies gives those countries undeserved distinction and authority. For example, America can press its own currency as it wishes and in return buy goods and services from the whole world. In the same way, those countries involved in world trade prefer to use US dolars. For this reason, the system is rotten and has been observed to fail. Therefore, a central world bank should be established or the United Nations should establish a currency that can be used worldwide. In other words, there should be an international currency used worldwide. For this to be realized, every country’s contribution to the world national profit should be considered. For example, the contribution of the US to the world national profit is 14 trillion US. Turkey’s contribution is 700 million US. Every country does not contribute equally the currency profit is based on an individual basis. Thus, the whole world’s contribution and control over one currency would provide a trustworthy monetary system, thus, soon there will be more insight into this area. There is postive feedback on this topic. For example, the most recent G-20 meeting in Russia claimed such an offer. In the same concern, China also made similar requests. The first commentary on these requests was made by the US because it would be hazardous to its own wealth. 2-What Turkey Should Do In summary Turkey should use precautionary measures. The ending of the crisis should be foreseen. To reach this goal, consumption must be re-originated because of the reduced demand caused by unemployment and negative expectations. Reduced consumption and demand causes no sales or production by factories. Therefore, they dismiss employees. Unemployed individuals induce a reduction on consumption and demand. This is a vicious circle that should be eliminated. The worldwide economy gets diminished. Economic graphs demonstrate a decrease of profits. Urgently, Turkey should take precautionary measures. Turkey should convert its own economic graphics into a V or U-shape. Turkey must be one of the first countries that should do this. There are three steps; first, the crisis has ended the campaign by the media. It must furnish a secure enviroment and positive expectations into markets. Due to negative expectations those who have money do not spend it. The second is to increase the money supply. It has to be handled with foreign funds or with the pressing of money by a central bank. With the increase of money supply, real sector must be supported. This will increase production and investment. Moreover, an increase of money supply would increase demand and consumption. 257 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo A third step is for the government to cut taxes and make compulsory levy cuts or payment should be delayed. Consequently, money will still be in the market, indirectly, and the money supply will increase. Here we should be careful about liquid deficit. If, there is no secure environment and positive expectations in markets, liquid afflux will cause deficiency. If liquidity increases through foreign funds, the Turkish Lira will gain value. With the central bank pressing money inflation will arise. To eliminate these risks, national products should be produced and consumed. In other words, importance should be given to national goods and industry not foreign goods. How we are going to do that. 3- What Corporations Should Do 1. 2. 3. 4. 5. 6. 7. 8. 9. They have to guess the rock botoom of the crisis. And they have to rearrange their budgets. Their budgets should be based on a six month period not one year. They have to reduce credit loans. They have to give more importance to their equity capital. It means they could be lessen. They have to produce and sell products that are in demand and whose flexibility is less than others. Expenses should be reduced in a quick manner because earnings and revenue will decrease. They have to find new customers and markets. They have to organize campaigns in order to increase demands and consumption of consumers. They have to increase efficiency of the work place and labour forces. Functional flexibility should be increased. References: Anatolia Agency. (11 Kasım 2008). Đncekara, A. (2009). Küresel Kriz ve Türkiye Ekonomisi. Đstanbul. Seyidoğlu, H. (2003). Uluslar arası Đktisat. Gizem Can Yayınları, Đstanbul. Tahran, V. (2008). Global Kriz ve Türkiye. Tisk Sosyal Politika Toplantıları, Đstanbul, 5 Kasım 2008. Tuduk, M. ( 2008). Referans Gazetesi, 12 Aralık 2008. Yıldıray Y. (2009). Mortgage Krizi. Đstanbul. 258 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 212 Title A name given to the resource Global Crisis: Consequences and Solution Possibilities Author Author YAVUZ, Arif Abstract A summary of the resource. In this paper, the reasons and solutions of the 2008 global economic crisis are discussed. In the first part, a comparision of 2008 global crisis with 1929 economic crisis, the effects of each and also the differences are explained. The champions and the losers of the current crisis are interpretted. Also, the estimated duration and the expected end time of the crisis are discussed. In the second part, the effects of the crisis to the Global Economy and to some of the countries are stated. The expected effects can be summarised as, “losing of confidence in global market”, “having negative prospects”, “decreasing of the foreign trade”, “shrinking of the national incomes” ,“shrinking of demand and consumption”, “increasing of unemployment”. In the last part, some solutions for negative effects of global crisis are offered. A world economic story is stated and suggested a new International Money Currency. Restrictions for the virtual Money is recommended and also some new rules on international trade and international finance system are offered. Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed HB Economic Theory https://omeka.ibu.edu.ba/files/original/283fa0cbc4cae3e65699fe6f2e66136a.pdf 0253c93f340c2825b27922d88d0fc4b6 PDF Text Text Sustainable Development as a Course: Social Service Applications M. Ruhat YAŞAR Education Faculty, Kilis 7 Aralık University, Turkey. e-mail: ruhat@hotmail.com Ömer AYTAÇ Sociology Department, Fırat University, Turkey. e-mail: oaytac75@hotmail.com Abstract: This study includes a general analysis of the “Social Service Applications” course, which became part of the curriculum of Education Faculties in 2006-2007 in Turkey within the context of sustainable development. A holistic perspective that takes socio-cultural elements into account instead of a deterministic view which stresses only the economic factors is very important in sustainable development. Enhancing knowledge and policies must be shared in a cooperative way, as improvement of social life is very important for sustainable development. Therefore, the objectives and contents of the afore mentioned course is in line with the aim of utilizing human resources within the context of social problems, which is very important in social development. This approach which enhances the development of social life necessitates a new cooperation that will secure cooperation between universities and society. “Social Service Applications” course is, therefore, an important opportunity within the context of sustainable development. In this study, it is verified that university students who are conditioned not to take responsibility without being given homework get used to taking responsibility within the context of the course. The study also comprises evaluations of what can be done to make the course more useful and efficient, as well as its role in sustainable development. The study discusses the coordination between the university, civil society and public management in the applicability of the course, as well. Introduction Along with developments that have occurred in the international system since the 1990s, the growthcentered development approach has begun to change. Politically, the end of the Cold War, the East Europe's disengagement, a growing struggle for national independence, energy wars, ethnic turmoil, poverty, population movements, lack of education and deterioration of ecological balance brought about the sustainability problem, and thus, the orthodox economy that take man as the tool of development and the unmanned management have begun to be questioned. Today man is face to face with risks he produced himself rather than natural risks. Moreover, it is known that these risks will not be limited to only one nation or region, because the fact that the world is an integrated whole has been understood better. According to a United Nations’ Report (2001) it is estimated that the world’s population will rise to 9.3 billion in 2050. Even this fact alone can lead to serious chaos in relation with basic needs such as environment, health, and nutrition, as well as social and political issues. According to the same projection, there is a high probability that in 2025, 48 countries will suffer from water scarcity and dozens of countries will be inflicted with poverty, hunger, terrorism and conflicts (Şenyüz, 2001). 85 years ago, B. Russell assumed that industrialization will bring abundance to the present generation, poverty to the second generation and famine to the third generation unless preventive measures are not taken. In modern world, where defense expenses and money paid for weapons reach tremendous levels, idealogies that are built on the idea that resources are scarce have no meaning. Probably the most lethal weapon is the idea that resources are insufficient, because human beings have been in a merciless struggle against each other and the nature over the issue of utilizing the resources since the industrial revolution, and thus have begun to threaten the future of humanity. Factors such as two world wars in the 20th Century, the cold war period, industrialization, unfair distribution of income, poverty, population growth have destroyed the natural and social environment rapidly. Social and environmental problems obscure the issue of what is rational and what is irrational. Hence, the end of wealth state, Chernobyl disaster and the collapse of the Berlin Wall are actually seen as signs of ambiguous rationality/irrationality. The search for sustainable development has drawn a great deal of attention due to the risks these indicators point to. Risk society alludes to evident ambiguity, dread created by illusion about borders and the world’s farewell to order (Bech, 1999: 9). Today, a new era has begun, in which security has replaced values such as 49 �equality and freedom and impulse of ‘fear’ in societies with a cast system (Bech, 1992: 49). According to Baudrillard, these general feelings of insecurity are the price of being a consumption society. In fact, his insecurity and fear is not in vain. From this perspective, first of all, it is necessary to rethink the question whether environment is part of the economy or vica versa. Method In this study, first a literature survey on sustainable development was conducted and later the relationship between sustainable development, civil society, and education was probed. It also includes an account of the discussions among specialists at a worshop in Mersin, Turkey over the issue of the “Social Service Applications Course”. Later, a focus group study was implemented within the context of the course and as part of this study leaders of the six groups formed earlier were asked to express their feelings and experiences concerning the course activities. The discussions were tape-recorded. In this qualitative study, the problems they encountered and their suggestions to solve the problems, their views about the course, their impressions of the host-institution, were evaluated. The focus group study took about four hours, and each participant talked for about 45 minutes. However, the speeches were not in the form of monologues, but rather conversations. The discussions and evaluations that took place in the focus group study were summarized and were included in the present study in the form of brief items. Sustainable Development Today, most countries argue for the best ways of development on the one hand and are face to face with a new concept, sustainable development, which criticizes present development perspective, on the other. The term ‘sustainable development’, which came around in 1970s, means programming the present and future in a way that addresses the needs of future generations by building a balance between human beings and nature and without exhausting natural resources. In this sense, sustainable development is a modernization style that is reflected in the aphorism that “the world is entrusted to us by our grandchildren”. The term ‘sustainable development’, which stands for the permanence of a quantitative and qualitative development, has also been defined as “addressing today’s needs without making a concession on future generations’ opportunity to meet their own needs.” (T.Ç.V., 1987: 31-67); (OECD, 2001). Although the term seems to emphasize the importance of environmental protection, it comprises topics such as improving life quality, immigration, population explosion, as well as social problems such as urbanization, health problems and poverty (TÜBİTAK, 2002: 3). For instance, at the Johannesburg Conference in 2002, issues such as fighting poverty, planning the utilization of natural resources in global action against poverty, and the relationship between poverty and the environment were discussed (UNDESA, 2003: 4). Human-environment interaction takes place in essence upon the basis of values that determine the basic codes of human behavior. As culture is the damage inflicted on the nature on the one hand and a process of adaptation to natural environment on the other, improvement of culture and social behavior is very important for sustainable development. But, this is too difficult to be performed by modern culture. According to D. Bell, economization is the principle of modern social structure. That is, it means directing resources towards the targets of the least cost and highest profit. That is why there is a serious crisis in cultural tendencies in most countries today. Economization attaches importance to rationality, whereas new cultural movements stress antirational behavioral models. Bell thinks that this fact is the historical crisis of modern societies and it affects the society deeply (Belek, 1997: 154-155). In his Cultural Contradictions of Capitalism, Bell asserts that the modernist culture destroys the values of daily life and natural life. He argues that this atmosphere has incited hedonistic motives that do not comply with the professional disciplines in the society. Moreover, the modernist culture is in completely opposition to the moral bases of objectivist and rationalist life perspective. Besides, there are contradictions between sustainable development and not only ideologies but also national interests. Such elements reflect the tendency to spoil the ecosystem. The risk concept, which implies possible hazards in the ecological, social and cultural structure, is closely related to sustainable development. Risk entails threats that are efficiently estimated by taking future possibilities into account. The fact that risks pertain to modern societies rather than traditional ones is closely related to rational thinking and the need to determine the future (Yıldırım, 2000: 78-83). Ambiguity and unaccountability that occurred as a result of the extreme rationalism is an important criterion of a transition from industrial society to the risk society. Modern capitalism differs from all previous systems with this conduct towards future and risks the future in its gain-loss estimation. The relationship between modernization and risk is hidden in the dynamism of risk, which leads to change and brings the society into action. This process which forms the notion of growth is thought to be an important cause of both environmental and social instability. According to Baudrillard, the current capitalist system 50 �declines while expanding and at this point where it survives as its own parasite it consumes its own essence as it reproduces itself (Baudrillard, 1997: 35-36). In the next 50 years, the world’s income is expected to increase by 3 % and this increase means that the world’s annual gross product will quadruple. Such increase in income and gross national product may lead to constraints on environmental and social structures unless consumption and production models are changed. Taken with fast population growth, the consumption pressure on natural resources will reach alarmingly high levels. This trend of increasing consumption (both public and private) will not only further increase consumption in transportation, tourism, energy and commodities, but also result in the disposal of more harmful waste. Therefore, it is very important to adopt consumption and production models that will secure sustainability of natural resources. However, it is a fact that the patterns of sustainable consumption which is one of the most important factors of sustainable development is not covered in the social studies books. So, it is useful to insert into the curriculum the subjects such as the patterns of children’s and adults’ expenditures. In this curriculum, it is very important to teach the values related to thriftyness and economizing. It might be argued that the capitalist rationalism, which does not care about future, uses the concept of sustainable development to overcome the current crisis (Minibaş, 2001). Hence, while taking into account the role given to education in sustainable development we have to contend that the logic producing this concept is the same as the logic that produces problems sustainable development. In this sense, we must underline not only the problems, but also the causes of problems and this consumer mentality in all course books from primary schools to university. So, it is the time to adopt values that care about the sustainability of life rather than the development that is based on excessive consumption; because, as Einstein said, "we cannot solve problems by residing in the logic that produced those problems”. However, determining these values is not enough for sustainable development. What is more important is how to get students and the society to assimilate these values and behaviors. Thus, the main objective of education is to address the question of how to transfer these values. Sustainable Development and Education As sustainable development is based on an environment, economy and society-based knowledge, education and sustainability are inevitably linked to each other. Education is the key institution for a sustainable future. Actullay, many problems evaluated as part of sustainable development are based on ignorance. Today, population growth and poverty are two examples for such problems. So indeed, poverty and population growth account for natural and social problems. Rapid population growth and increasing needs cause the depletion of environmental resources. Population and poverty decreases environmental sensitivity. Problems regarding this issue are related to people's behavior and attitudes, so individuals have to be educated from cognitive, affective and behavioral perspectives. Beyond technology and capital, sustainable development, necessitates a community's social and mental transformation, flexibility, self-reliance and entrepreneurship, creativity and problem solving skills. Therefore, the roots of development phenomenon lie in education, organization self discipline and self-confidence of individuals and the habit of cooperation, rather than economics, because development cannot be created by grafting operations of a handful of elite groups. This, in turn, requires a process that includes the education, organization and discipline of the community. Therefore, it was deemed to be important to have students gain awareness of a sustainable society within the framework of education for sustainable development, and decisions made for this purpose on various platforms began to take effect in time globally. Creating the necessary infrastructure to reach information and recognizing the value of education has been the most important issue in this process. In a report published after a meeting in Founex, Switzerland in 1971, it is asserted that environmental problems are not related only to industrialized countries, but that poverty and under-development are also effective in environmental issues in the world (Karbuz, 2002: 9). This result, which created the sustainable development approach, caused many developing countries to join 'People and the Environment' conference held in Stockholm in 1972. The term 'development not excluding the environment’ which was first coined by Secretary General Mauricoe Strong at the Stockholm Environment Conference in 1972, envisages a development strategy that aims at fair utilization from local resources. This term further expanded with Cocoyos Declaration in 1974 and contained helping people in their education and organization activities so that they can enjoy the resources in the economic system (Keleş and Hamamcı, 1993: 139). The 1972 Stockholm Conference on Environment and People is an important stage showing that the environment-related issues are also related to politics and ideology (Keleş, 1992: 152). The environmental education gained a global dimension at the "United Nations Conference on Human Environment" in Stockholm in 1972, and with the impact of this conference, in 1975 a survey was carried out about “Evaluation of Resources for Environmental Education” in 136 countries that were UNESCO Environment Agency members (UNESCO, 1975). The survey showed that environmental education practices were very poor, and 51 �therefore, the International Environmental Education Program (IEEP) was founded in cooperation with UNESCO and the United Nations Environment Program (UNEP) with the aim of resolving these limitations. In 1977, the first Intergovernmental Environmental Education Conference was held in Tbilisi in cooperation with UNESCO and UNEP, and ministers of various countries participated in the conference. The declaration and recommendations of Tbilisi Conference were a turning point in terms of giving environmental education due attention in national curriculums. The documents created at this conference specified the broad context of environmental education at national and international levels, as well as its characteristics, goals and teaching principles (UNESCO, 1977). At the United Nations Conference on Environment and Development held in Rio de Janeiro in 1992, the IEEP was commissioned to bring a “sustainable development dimension” to education (UNCED, 1992). Education for sustainable development was discussed for the first time at Rio Conference 1992 (Agenda 21, Section 36) under the heading "Encouraging teaching, public awareness and education”, and in 1997 the United Nations organized a conference titled "International Conference on Environment and Society: Education and Public Awareness for Sustainability” in Thessalonilci (UNESCO, 1997). After this conference, the United Nations Economic Council for Europe (UNECE), defined education for sustainable development in a document titled "Vision of Education Strategy for Sustainable Development" as follows: "Sustainable development for the education develops and strengthens individuals’, groups’, communities’, institutions’ and countries’ capacity to make assessments and choices in favor of sustainable development. Changing perspectives of individuals, it makes the world more secure, healthier and more prosperous, and increases people's quality of life. Education for sustainable development may provide more opportunities for discovery of new visions and concepts and new methods/tools that are necessary for the development of critical thinking and more awareness." As is seen in the above statement, four important issues come to the fore, which are the restructuring of education, development of human resources, social awareness and the development of quality of life. In this context, while a 'problem-based' approach was developed in Stockholm, an integrated approach sustainable economic growth and development of human resources was adopted in Rio (Füsunoğlu, 1997: 15). Taking these targets into account, achieving sustainable development does not seem to be possible through traditional education system (Hungerford and Peyton: 1994); Hungerford and Volk: 1994). In Turkey, environmental problems were addressed in a separate section for the first time in the 3rd Five-Year Development Program. The issue was handled in detail 6th Five-Year Development Program, and was evaluated as a whole within environmental, economic, health, educational and social context. Indeed, in 1991 the Ministry of Environment was established with the same concerns, and environmental education has been given in educational institutions since 1992 (Aydoğdu and Gezer, 2006: 215). However, it is difficult to say that environmental, economic, cultural and social values, on which sustainable development is based, are included in the syllabuses of higher education institutions as much as the process of re-regulation elementary education system. It is difficult to say that this topic draws due attention in higher education except for certain areas. For instance, within the context of a program designed to train environmental engineers was started at the undergraduate-level, but a program such as “environmental science teaching” has not been launched yet. However, the increasing rates of literacy and rising educational levels are not sufficient for countries to become sustainable societies in terms of development. One of the biggest reasons for this fact is the educated people’s alienation to the society and the environment especially in Turkey. It is very strange that this problem has not been resolved yet despite the fact that formal education has an institutional history of approximately 150 years in Turkey. Adequate steps have not been taken to solve this problem, which is expressed in the gap between students and the school itself; that is, between schools and social problems despite the fact that this is often expressed (Ergun, 1987: 88-89). The same problem caused teachers to stay away from social problems for a long time and, therefore, brought about the expectation that candidate teachers would also disregard social problems. Although this social alienation expectation was because of the roles of neutrality, efficiency and change, this situation, in which political worries were the main determinant, has prevented teachers from taking social responsibility (Tezcan, 1984: 323324). Some conflicts and revolutions in Turkey led teachers, as well as other officers to stay away from society prevented them from being interested in social problems, participating in charitable organizations. It is not possible to activate the sensitivity and large-scale participation necessary for sustainable development in this atmosphere, effects of which are currently continuing. As a result, it is not realistic to expect students who have been taught to believe that "if there is no homework, there is no responsibility" to develop social responsibility and bring proposals for the solution of problems. From this perspective, students should be allowed to observe problems and be close to related areas and groups so as to develop their social and environmental awareness. In this sense, just as swimming cannot be taught by telling, social awareness cannot be gained by telling. From this perspective, "Social Service Applications" course should be seen as a responsibility projects and it should be given due importance. 52 �Besides this, it is a serious mistake to believe that it is sufficient to educate only those who have access to school, for education provides people with knowledge, skills and perspectives throughout their life. Transfer of information acquired in education for sustainable development to the society by students is very important in the implementation of acquired information and occurrence of behavior change. There seems to be a habit of providing information to the public about this issue from time to time or only after instances of danger. As there is a tendency in non-formal education towards enabling people to get a profession according to general preferences, environmental education seems like as a secondary problem (Aydoğdu and Gezer, 2006: 220). Moreover, solutions to the problems cannot be found right away, since there is no co-operation between official institutions and voluntary organizations regarding this issue. Civil Society and Sustainable Development The problems caused by growth-centered approach to development and the necessity of sustainable development thought led to reevaluation of the role of nongovernmental organizations in the process of development. Indeed, in contemporary democracies the political participation does not mean only voting, but also people’s participation to the execution with various nongovernmental organizations and audition of the process. Moreover, functions of nongovernmental organizations in modern society are becoming more important, because the risk society is a self-critical society. The OECD has highlighted the importance of a good participant management; that is governance, so as for policies to be consistent with realization of sustainable development objectives (OECD: 2002a). This insistence is not in vain, because even in places with the worst practice of democracy the existence of a more efficient structure in tackling environmental issues has been observed, compared to authoritarian regimes. As sustainable development is closely related with democracy, the impact power of civil society should not be ignored. Today, corruption, poverty and environmental disasters in many parts of the world are known to be closely related with nondemocratic structures (Sen, 1997). Therefore, to strengthen democracy and reduce problems the Civil Society Development Program was started by the EU, and thus civil society initiatives were supported. One of the most important reasons is functions of non-governmental organizations such as their participation in the management, problem-solving abilities, supervision, and molding public opinion. Active, conscious individuals and volunteering are important elements of the sustainability of development, for initiatives in the public sphere are the basis of democracy, which is also the basis of citizenship. Therefore, today many of the international funding institutions have set as the primary principle of their agenda to increase local capacities, and help people to solve their own problems (Çakmak, 2002: 33-35). As development is a social phenomenon, it is indispensable to consider institutions that form the social structure as an integrated structure to make development sustainable. This situation necessitates an approach that activates economic, cultural, educational, political and psychological factors together, instead of an approach with a single-cause determination in a comprehensive phenomenon like development, which means the change in social system (Tezcan, 1991: 198). Taking the comprehensiveness of these factors into account, there is a need for a holistic approach, in which not only decision-makers’ but also everyone’s participation and support is provided. In this sense, educating people on various topics and making them voluntary parts of the change program, for goals with both social and environmental content, is only possible through civil society. Today, it is claimed that these organizations can be faster and more efficient than the state in the development and implementation of policies due to their prevalence, representative power, and flexible, open and small-scale structures. However, today non-governmental organizations have serious problems both in quantity and quality. For example, it is known that civil society organizations are deprived of qualified staff and research, analysis and implementation tools. Project studies, which are popular nowadays, cannot be carried out without qualified volunteers even if financial resources are provided, for consensus building, project preparation, implementation and reporting require as a tedious work. Although problems concerning civil society differ from region to region, we can easily say that there is a similar situation throughout the country. According to data reflected in “World Values Survey 1999", the rate of NGO membership in Turkey is 7.8%. Parallel to low rates of participation in civil society in Turkey, the rate of citizens volunteering for charity activities is also very low. According to the same research data, the rate of people who volunteer for charities in Turkey is only 1.5%. However, it should be specified that professional chambers and trade unions, membership of which is not voluntary, are included in these rates (Bikmen and Maydanoğlu, 2006: 44-47). However, according to the World Values Survey in 1991 71% of people in the United States 38% in France, 64% in Canada, 52% in England and 67% in West Germany were members of a voluntary organization (Fukuyama, 2000: 188). 53 �Education for sustainable development refers to people’s effort for a sustainable living and development knowledge, skills, and the social values needed for increasing democratic participation and supporting sustainable behavior. Some actions are recommended so that Turkey can achieve its long-term environmental goals; the need for intensifying information and sensitivity is highlighted and adoption of European Union's environmental standards and regulations is envisaged (T.Ç.V. 2001: 99). Prior actions proposed for increasing the level of information and sensitivity are addressed on axis of informing groups, consciousness raising education and civil society. Yet, the main elements that need to be active in creating awareness and information, that is, non-governmental organizations are quite inadequate in quality and quantity in terms of human resources. The fact that civil society cannot extend to the masses creates weaknesses in terms of protecting democracy and life spaces against governments (Çakmak, 2002: 3). Although there is a lot to do in these institutions, the volunteers working in such places run out of energy due to insufficient number of volunteers, and this brings about negative consequences such as becoming professional or losing their efficiency (Çakmak, 2002: 19). In this sense, we believe that with "Social Service Applications" course university students will reduce NGOs’ professionalization risk in the process by supporting them with their voluntary work. Most non-governmental organizations are in need of professional staff today and this has a cost, yet we do not believe that these organizations cannot contribute to the solution of problems by developing appropriate ideas without professional people. Such institutions, which have a dialectical relationship between public and private spheres, are known to have the capability to create a power/synergy that operates in society from below upwards. But, this cannot happen if NGOs do not get the support of society. Social Service Applications Course It is known that education is an essential element of society with its social, economic and cultural functions. The function of education cannot be denounced in improving individuals according to the needs of society, addressing the needs in the light of contemporary developments, and providing solutions. Realizing most environmental and social problem in a rapidly changing world and developing appropriate strategies in related issues necessitate a flexible, responsive, participatory understanding of man and education. Such an understanding requires cooperation and responsibility of different people from all classes of the society in the subtle way from education to democracy. The “Social Service Applications” course might be an important means of accomplishing this goal. Social Service Applications might play an important role in reducing problems and helping the underprivileged in Turkey, where the principle of social state has not sufficiently developed yet. The expectation that this course, which is taught at education faculties, will put candidate teachers into action about development and environment issues is actually parallel to traditional roles set earlier for teachers.1 As it is known, nearly half a century ago, teachers were expected to serve as leaders in many issues such as development, poverty reduction, adult education, citizenship education, health problems, leisure-time activities, and being a model for young people in Western Europe and Turkey (Tezcan 1984: 323). It has often been stressed in related works that the mission of modernizing Turkey enabled professional groups of the one-party era to identify themselves with the government (Bora, 2000). However, this idea was found to be unrealistic and due to increased change and professionalism, teachers are, nowadays, expected to provide guidance in such issues instead of serving as leaders. From this perspective, with this course students can be expected to develop awareness for social and environmental problems and guide the society various problems. Rapid changes parallel to industrialization have created the need for teacher candidates to be acquainted with what happens in the world adjust themselves accordingly. The need to set a balance between school pedagogy and social pedagogy is an issue of importance in industrial society today. Because of increasing leisure time and the positive impact of the wealth of outside school experience, teachers should also be active in non-educational activities. As education is the process of producing solutions to problems in accordance with social needs and needs of the age, the "Social Service Applications" course should be considered as multifaceted for sustainable development. Besides, applied courses, in which students act with the information they acquire and the group 1 Ministry of Aducation, too, joined the efforts to endow teachers with the mission of leadership. One of the most interesting events was the translation, publication and free distribution of “Beyaz Zambaklar Ülkesinde” to teachers in 1928. The novel is by Russian author, Grigori Petrof and sketches the life of an idealist teacher (See, Yahya Akyüz. Türkiye’de Ögretmenlerin Toplumsal Degişmedeki Etkileri, Ankara: Dogan Basımevi, 1978.). 54 �dynamics, are seen as an important chance in not only the changes in behavior but also the changes in attitudes and feelings. Another dimension of this issue is that there are a lot of young people who have great ideas but no opportunity to realize their ideas. So, this course may be chance for young people. As sustainable development is ultimately a project of change, no change project can be successful unless supported by educational institutions. According to Toffler, education should be oriented towards future and young people should develop plans for the future by understanding the direction and pace of social change (Ergun, 1994: 248). Toffler asserts that as the pace of change increases, it may become more difficult for people to build relations with each other and therefore they have to struggle with problems. In this sense, the course is considered to be an important means of sustainable development with its feature that prepares the ground for this. As is known, material changes are accepted more rapidly, while spiritual/mental elements take longer time to be adopted. This cultural lag, which has created problems in terms of sustainable development, can be eliminated by effective sharing of information. Max Weber states that education creates certain personalities according to varying social structure and economy. In this context, Weber implies that the aim of educating "cultured people" in the old bureaucratic structure will be replaced by the aim to educate the "expert people" in industrial society (Tezcan, 1997: 254-255). But in the current global age, the “expert people” model does not suffice and the "responsible people" model is needed, which can educate people sensitive to environmental problems. The "Social Service Applications" course, which was prepared by Board of Higher Education within the framework of the Higher Education Council Law No. 2547, became part of the revised syllabus of education faculties, which has been implemented since the 2006-2007 school year. The course is taught in the 6th term of all education faculties as 1 theory hour and 2 application hours, which makes 3 credits. The University Council describes the work related to this course as follows: Students will identify current problems of society and develop projects to produce solutions in this course, which is obligatory for all teacher training programs. Also within the scope of this course, students will be encouraged to participate in events such as panel discussions, conferences, congresses, symposia as viewers, speakers or organizers. Students’ success in these studies will evaluated as part of the "Social Service Application Course" (Coşkun, 2008: 3). In this sense, it is important to know the guidelines identified in the workshops. The workshops identified the following principles (Tezbaşaran, 2006: 4-6) : 1)In the Social Service and Applications course and in the defined activities of the course, it is aimed to provide teacher candidates with social sensitivity and awareness, cooperation, solidarity, effective communication and selfassessment skills, social responsibility and self-confidence. 3)Activities defined in the Social Service Applications projects should be original and different from the activities defined in the programs. 4)Activities defined in the Social Service Applications projects should enhance scientific, critical and creative thinking in the target audience, and should motivate them and make them curious for reading, learning, research, analysis. The goals here show that the candidate teachers are projected as a development element that tries to bring solutions to problems rather than a technician teacher who has been designed to do what he/she is told to do. In this course, although it is aimed to develop candidate teachers’ co-operation, awareness, personal development, communication, and self-enhancements skills, it is also aimed to produce benefits for society. Through the course, candidate teachers are expected to socialize, become integrated with the society, and consequently play their role of social leadership (although criticized today). Besides being aware of social problems, they are also expected to take responsibility to solve various problems and get emotional and behavioral accomplishments related to their profession. Implementation of the Course With regard to this course, participants at the Mersin workshop discussed whether this course was aimed at removing certain shortcomings that are in responsibility of public administration or it was an awareness creating process in which students will actively participate. Moreover, it was observed that there were different ideas as to whether this course should be compulsory as it is now or elective. Those who thought that the course should be elective argued that a compulsory course would disrupt the voluntary character which formed the implementation philosophy of the course and that this would adversely affect individuals’ tendency to do voluntary work. Those who were against its being elective contended that especially because of military revolutions people shun from civil 55 �associations, foundations and social service organizations and that there would not be sufficient participation if the course was elective. Additionally, some other suggestions about how to apply this course were put forward as follows (Tezbaşaran, 2006): 1)Not limiting the social service applications to only one term, starting the activities in the first year, and designing each activity with a "project-based" approach 2)Creating "Social Service Applications Project Pools" and sharing the proposed projects with other faculties by publishing them on the internet 3)Monitoring of realized projects and award the best project in project festivals It was recommended at the workshop that new students should be informed about this course each year and that course-related activities and projects should be announced, thus encouraging students to attend activities and projects starting from their first year at school. It is stated that the course will be completed with the evaluation of various activities the students have attended with their own preference in a 3-year period (6 semesters). As the activities students participate in this process will be documented in the personal files approved by the advisor or coordinator, monitoring and evaluation projects will be accomplished without any problem. However, current organization is insufficient for realizing all these suggestions. For example, as noted above, it is uncertain who will monitor students’ activities to be carried out until the 6th semester and how. Therefore, the first thing to be done about this is to create a unit about this course and employ a group of two or three social scientists who are familiar with social problems and applications such as sociologists, psychologists, social service professionals and anthropologists in this unit. The course may provide important contributions to sustainable development goals if such a unit takes the responsibility for issues such as the general organization of the course, identification of project areas, creation of the project pool, announcement of projects at certain times, and budgeting. Otherwise this course cannot be carried out effectively and productively under the coordination of faculty members who have to teach for 20-25 hours per week as is the case in current applications. Such a coordination that will be undertaken for a low tuition and abandoned with such worries from time to time cannot be effective in neither the preparation of original projects and guidance nor the creation of a project pool, monitoring and evaluating applications. Concerning social service, the contribution of faculty members can only be effective during the implementation of the project, predetermined or organized with students by “Social Service Applications Course” Coordinators. During this implementation faculty members can guide them in the process of monitoring and evaluation of activities and provide the project unit with some ideas about problems and other original projects. Otherwise, the school year will be over before identifying what project should be done and how and organizing the activities. Besides, while coordinating the "Social Service Applications" course the type of projects that can be done should be discussed in detail with Governorate, Municipality and related Civil Society Institutions and necessary permissions must be taken and organizations must be made in advance so as to minimize the potential risks for students’ activities. Otherwise, getting permission from related institutions every time and doing the same things over and over again for organization will lead to serious loss of time. In this process, students may be directed to public institutions as well as civil society organizations in order to participate in their projects. However, some projects produced by students may be related to groups that these institutions serve and therefore it may be necessary for them to cooperate with such institutions. However, cooperation with local government is needed to identify relevant non-governmental organizations beforehand because of the risk that some student might be directed towards illegal groups. So as to do all these, serious organization with universities, civil society and local government is needed. In this organization, significant synergy can be attained for sustainable development if local governments can cooperate to facilitate the activities and reduce the risks and if civil society organizations can cooperate to decide what to do about what subjects. At the faculty of education the following activities were done within the framework of the Social Service Application Course: 1)Education support for those who cannot read and write 2)Preparing secondary school students for national examinations 3)Organizing muzical entertainment programs on behalf of the poor 4)Blood donation campaign 56 �5)Teaching grown-ups how to read and write 6)Reporting the problems of the city to authorities 7)Planting trees and environmental design 8)Collecting books for schools in villages In the focus group study, participants expressed that the activities were beneficial for both themselves and the target groups. They also expressed that participating in various social activities at different institutions was very useful for themselves in terms of their professional and personal development in general. However, they also asserted that the course was a real opportunity for the target groups with special needs; that they felt insufficient or unefficient in certain cases and that they were distressed in such cases. The focus group study revealed that especially the students who were interested in problematic target groups encountered with problems and felt helpless in some situations. So, they must be guided and directed towards activities that they can do easily. Some of students’ problems concerning the implementation of the course are as follows: Difficulties concerning the supervision of students High amount of expenses concerning activities Disagreement between students about working together Misconduct by some students during the sharing of responsibilities Not considering the course as a real course and disreagard towards it by teaching staff Difficulties in evaluating students’ success or performance in the course Excess of reports about the course and tedius formalities Indifference and authoritarian conduct towards students at the host institutions Boring nature of some activities for students Abuse of students during the activities from time to time Insufficiency of students’ qulifications related some specific activities Delays resulting from the identification of activities Host institutions’ disregard for some of the activities Inadequacy of the place where the activies are planned to take place Discrepancy between the program of students’ department and that of the host institution Concerning the implementation of this course at Faculty of Education, Kilis 7 Aralık University, I observed that students do not perceive this lesson as a normal course and that they had positive views about it. Two important factors seem to be effective in this. First, because the course is based on activities proposed by students and implemented in a social environment generally outside the university setting, it is perceived differently. Moreover, students are active rather than being passive in this course. Also, as they do the planning themselves when arranging the activities, they act within a more flexible and freer atmosphere. Besides, as this course contains a sense of expressing themselves, participation, collaboration, product creation, solidarity, and competition with other groups, group dynamics allow them to receive more satisfaction this course. This course, which entails learning by doing or learning through experience, may provide a significant contribution in terms of emotional wellbeing. However, personal characteristics of coordinators will be the determining factor in this. The project format of the course will have important cognitive contributions during the preparation and reporting of the activities such as planning and self-discipline. However, implementing the course in a fashion similar to other courses, assigning students to do very difficult projects and making them struggle with too many formalities in the preparation and reporting process will result in serious consequences. In this sense, there is a need for an atmosphere in which the course is planned in a completely student-centered way and the students are told what to do only in the manner of guidance. In this sense, the method of handling the course will be more decisive on the perception of the course, rather than it is being defined in the curriculum as compulsory or elective. However, defining it as an elective course in the curriculum will be more appropriate to the voluntary nature of it in general. The fact that the spirit of volunteering is essential for this course requires such a quality on behalf of teaching staff that can create such an atmosphere, and therefore, carrying out the course only for course tuition will not be fruitful. Results and Evaluation Industrial revolution which takes an important place in the history of civilization has turned into a process in which environmental resources are destroyed in an irreversible manner as a result of humankind’s quest for establishing control over the nature. Population growth, distribution of commodities among individuals, and unemployment have been the most important problems the humanity have had to face in the last two hundred years. 57 �However, as the environmental dimension of these three problems is ignored, even in optimum processes where these problems are thought to be overcome, economic growth has been found to unsustainable. As the sustainability of economic growth, which is the basic paradigm of our age, is not considered, social and environmental impoverishment is increasing. Determining economic growth only with the increase in the level of gross national income means not understanding what development sustainability is. Negative experiences undergone so far have brought about a new debate in which the whole capitalistic system is questioned together with the positivistmaterialist paradigm. Although the concept of sustainable development, which came into use in such an atmosphere, is evaluated as a step taken within the system itself, the discussions it has are important for the future of humanity. Sustainable development, which consists the planning of social, economic and natural resources in a supporting and holistic manner, requires a broad participation which cannot be addressed with only state policies, limited efforts of law makers or civil society members. Today we cannot expect the state to deal with every problem and solve them with the decisions it makes. Rapidly changing nature of modern society and the complex nature of the needs and problems it has brought necessitates lifelong learning, sensitivity and responsibility. Nevertheless, it is a fact that people cannot cope alone with social problems. The advantages provided by group dynamics to cope with such problems increases the importance of civil society institutions and reveal the need to support these institutions. As the voluntary service of qualified staff is the most important part of this support, university students’ familiarity with these institutions and working for them for a while will be an important start and these institutions will gain a significant vision and dynamism with their participation. A culture of civil society has not developed enough in Turkey due to historical, political and cultural reasons. It is known that civil society institutions are not effective enough and are unable to realize their goals mainly because of financial reasons and many other reasons. One of the most important reasons behind the fact that civil initiatives are inadequate in their intervention to problems is that they are deprived of qualified human resources and participant individuals. As these institutions lack human resources, they experience serious difficulties in project development and implementation. Indeed, today many projects with social, economic, cultural contents and supported by the EU are known to have not been implemented because of insufficient human resources. This difficulty can be overcome with "Social Service Applications" course, because the topic, purpose and procedures of this course are suitable for a project-based work. It can be said that this will help civil society organizations especially in their project applications concerning overseas funds. To give a simple example, foreign language requirement during the project preparation and reporting process is a cause of worries for many civil society organizations. However, students at foreign language departments can help civil society organizations in this regard. With the "Social Service Applications" course, which will be implemented at universities, there will be a higher probability that not only young people but also lecturers and professors will be more interested in social problems and provide more contribution to solve the problems. Faculty members’ guidance to students especially in identification and implementation of activities within the framework of this course will produce effective results because of ensuring expert participation in social problems. So, this course can be applied as a instrument of active politics. But for this, it is needed the coordination between university and other institutions such as civil and formel establishments. An organizing of office related to tihs course helps realizing the this coordination and activities. Sustainable development, which has many economic, social and environmental dimensions, requires a collective struggle which includes not only governmental agencies or businesses but also various groups. Therefore, for a sustainable world, democratization of management and conscious participation of citizens in the management is needed. A conscious society will support the state to accomplish its sustainable development objectives easier and quicker, because society’s being aware of the goals of sustainability makes it easy to achieve sustainability goals in terms of knowledge and skills. As in all over the world, in Turkey, too, there is a need for citizens with sufficient information and environmental awareness and human power that can provide guidance in the application of sustainability plans. However, this is really difficult to achieve. That is to say, asking people to participate in the solution of problems does not guarantee their participation. In this respect, the education system should devise ways encouraging and guiding participation. We can argue that the Social Service Application Course has a format which serves this aim but, ıf this course isn’t paid attention to as ıt should be, it is misused, easily. If this course is misused or this organization is not done competently, this fact destroyes volunteerness, deeply. Because of various reasons, young people in Turkish society are quite insufficient in terms of developing awareness to problems, participating in civil society, and working in cooperation with others. From this perspective, it can easily be presumed that university students are more important for the dynamic and ever-changing nature of the society compared to other groups, and that they can take responsibilities in sustainable development, which has many sub-headings such as environmental, economic and social problems. However, especially in developing countries, where literacy rate is very low, it is difficult to do this without participatory training programs that will 58 �reach audiences outside the formal education to mobilize and incite awareness and consciousness in them. From this perspective, there is no other large group as acceptable as university students in terms of their energy, participation, qualifications and organization. In this sense, it is believed "Social Service Applications" course will provide an important function. Within the framework of this course, adult individuals can be informed and made conscious about environmental, cultural, economic and social issues with various educational programs (vocational training, service training, etc.). Otherwise, carrying out these programs at a limited level is not suitable to the logic of sustainable development, which requires broad participation, because the desired results cannot be derived without spreading this type of program to the society and securing a wide range of participation. The most important difference of this course from other courses is the fact that it is suitable for group work and that provides individual and group satisfaction. If this course, which is very convenient to the cultural background of Turkish society (e.g. imece, the spirit of collective labor) in terms of social assistance and expectations of group dynamics, can be organized well, it can be maintained that universities will become significant units for sustainable development. Of course neither this course, nor students can be perceived as saviors of heroes. But with efficient implementation of this course, thousands of students will go down from the grandstand like audience to touch on problematic issues and contribute to the efforts of finding solutions to society's different problems. Thinking that with this course thousands of students at faculties will take action on various topics with the aim of social service, we are face to face with a huge group of people who wait to be organized and informed. These huge groups can contribute actively to the solution of many problems assailing sustainable development and become experienced volunteers, experts or workers for many issues related to their background later in life. From this perspective, "Social Service Applications", which can be considered as a kind of social internship, can function as a response to expectations concerning university-industry cooperation in social life. References Akyüz, Yahya (1978). Türkiye’de Ögretmenlerin Toplumsal Degişmedeki Etkileri. Ankara: Dogan Yayıncılık. Ali, Çakmak (2002). Projeler, Projecilik ve Sivil Toplum Kuruluşları. İstanbul: T.E.T. Tarih Vakfı Yayınları. UNESCO (1975). Assessment of Resources for Environmental Education: Needs and Priorities for Member States. Aydoğdu, Mustafa ve Kudret Gezer (2006). Çevre Bilimi. Ankara: Anı Yayınları. Baudrillard, J. (1997). Tüketim Toplumu. Trans.: H. Deliceçaylı; F. Keskin, İstanbul: Ayrıntı Yayınları. Bech, Ulrich (1999). Siyasallığın İcadı, Trans.: N. Ülner. İstanbul: İletişim Yayınları. Beck, Ulrich (1992). Risk Society: Towards a New Modernity, London: Sage. Bikmen, Filiz ve Zeynep Maydanoğlu (2006). Türkiye’de Sivil Toplum: Bir Değişim Projesi, Uluslar arası Sivil Toplum Endeksi Projesi Türkiye Raporu. TÜSEV Yayınları. Bora, Tanıl (2000). “Türkiye’de Meslek Kuruluşları: Kamu, Sivil ve Milli’nin Muglak Kesişim Alanı”. Türkiye’de Sivil Toplum ve Milliyetçilik, Eds.: Stefanos Yerasimos, Günter Seufert ve Nuray Mert, Istanbul: İletişim Yayınları. Ergun, Doğan (1987). Sosyoloji ve Eğitim. Ankara: V Yayınları. Ergun, Mustafa (1994). Eğitim Sosyolojisine Giriş. 5th Edition. Ankara: Ocak Yayınları. Fisunoğlu, Mahir (1997). “Sürdürülebilir Kalkınma ve Ekonomi”. Sürdürülebilir Kalkınmanın Uygulanması. Ankara: T.Ç.V Yayınları. Fukuyama, Francis (2000). Büyük Çözülme. Trans.: Z. Avcı, A. Aydemir. İstanbul: Sabah Yayınevi. Hasan, Coşkun (2008). Topluma Hizmet Uyuglamaları. Ankara: Anı Yayınları. Hungerford, H.R., Volk, T.L. and Ramsey, J.M. (1994). "A Prototype environmental Education Curriculum for the Middle School", Environmental Education Series (29), UNESCO-UNEP. IEEP. 59 �Hungerford, HR, Peyton, R.B. (1994). "Procedures for Developing an Environmental Education Curriculum", Environmental Education Series (22), UNESCO-UNEP-IEEP. UNESCO-UNEP (1977). Intergovemmenta1 Conference on Environınental Education, Tbilisi. UNESCO (1997). International Conference on Environment and Society: Education and Public Awareness for Sustainability, "Final Report". Thessalonilci. Keleş, Ruşen ve Can Hamamcı (1993). Çevrebilim. Ankara: İmge Kitapevi. Keleş, Ruşen (1992). ‘Çevre ve Siyaset’. İnsan Çevre Toplum. İmge Yayını No: 46. Minibaş, Türkel (2001). “Çok Taraflı Yatırım Anlaşması ve Dünya Ticaret Örgütü (WTO). İktisadın Dama Taşları, İ.Ü. İktisat Fakültesi Mezunlar Cemiyeti, Sayı: 1. OECD (2002). Improving Policy Coherence and Integration for Sustainable Development A Checklist. OECD (2001). Strategies for Sustainable Development-Practical Guidance for Development Cooperation. Sen, Amartya (1983). "Development: Which Way Now?" Economic Journal, Royal Economic Society, Vol. 93(372), pages: 74262, December. Şenyüz, Hanife (2001). “Dünya Tükeniyor”. Radikal Gazetesi. 05. 11. 2001. Sohbet, Karbuz (2002). ‘Sürdürülebilir Kalkınmanın Zaman Yolculuğu’. İktisat (Year: 17, 198), pp. 9-27. Tezbaşaran, A. Ata & et al (2006). Topluma Hizmet Uygulamaları Yönergesi, Mersin. Tezcan, Mahmut (1984). Eğitim Sosyolojisi. 3 th Edition. Ankara: Çağ Matbaası. Tezcan, Mahmut (1997). Eğitim Sosyolojisi. 7 th Edition. Ankara: Çağ Matbaası. Tezcan, Mahmut (1991). Kültürel Antropoloji. Ankara: Kültür Bakanlığı Yayınları. TUBITAK (2002). Sürdürülebilir Kalkınma için Bilgi ve İletişim Çalıştayı. Ankara: TÜBİTAK- MAMESÇAE Yayını. Türkiye Çevre Sorunları Vakfı (2002). Ortak Gelecegimiz Dünya Çevre Ve Kalkınma Komisyonu Raporu. 3 th Edition. Ankara: Türkiye Çevre Sorunları Vakfı Yayını. Türkiye Çevre Vakfı (2001). AB’de ve Türkiye’de Çevre Mevzuatı. Ankara: TÇV Yayını. UN-DESA (2003). Governance for World Summit Sustainable Development Implementation in Countries with Economies in Transition Workshop Report, Istanbul: United Nations. United Nations Conference on Environment and Development- UNCED (1992). Rio de Janerio. United Nations (1972). Conference on the Human Environment, Stockholm. Values and Development, Cambridge Mass: Harvard University Press, 1984; 1997. Yıldırım, Engin (2000). “Küreselleşme, Refah Devleti ve Risk Toplumu”. Küreselleşmenin İnsani Yüzü. Edt.: V. Bozkurt. İstanbul: Alfa. 60 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 322 Title A name given to the resource Sustainable Development as a Course: Social Service Applications Author Author YAŞAR, M. Ruhat AYTAÇ, Ömer Abstract A summary of the resource. This study includes a general analysis of the “Social Service Applications” course, which became part of the curriculum of Education Faculties in 2006-2007 in Turkey within the context of sustainable development. A holistic perspective that takes socio-cultural elements into account instead of a deterministic view which stresses only the economic factors is very important in sustainable development. Enhancing knowledge and policies must be shared in a cooperative way, as improvement of social life is very important for sustainable development. Therefore, the objectives and contents of the afore mentioned course is in line with the aim of utilizing human resources within the context of social problems, which is very important in social development. This approach which enhances the development of social life necessitates a new cooperation that will secure cooperation between universities and society. “Social Service Applications” course is, therefore, an important opportunity within the context of sustainable development. In this study, it is verified that university students who are conditioned not to take responsibility without being given homework get used to taking responsibility within the context of the course. The study also comprises evaluations of what can be done to make the course more useful and efficient, as well as its role in sustainable development. The study discusses the coordination between the university, civil society and public management in the applicability of the course, as well. Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed L Education (General) https://omeka.ibu.edu.ba/files/original/a93ea8c4fd4201549992e127417f99ac.pdf f9cebc21cb29e1bb7941b4b56f1a6e7f PDF Text Text Teaching Religion in a Secular Society Ali Murat YEL Fatih University, Department of Sociology Istanbul, Turkey 1. The Study of Religion in the Classical Period of Islam Religion has been a social reality since the earliest known history of human societies. It is an undeniable fact that man acquires everything in order to survive in this world from the society, in which he is born, raised in and lives his life. The needs for his survival do not only consist of material necessities; he also needs some metaphysical supports. The mechanisms that help man to endure in this world are generally called religions. In fact, systems of values and beliefs are the major component of a society’s culture. Belief systems overlap significantly with the other aspects of culture, for example, these systems may affect the cultural significance of rain, or even a recreational pursuit like playing polo. Religions affect virtually every learned behaviour; therefore, they enjoy a central part of the larger cultural systems in which they exist. Since people learn culture, civilisations throughout history and geographical areas generated their own institutions of learning. There may of course exist some similarities and differences among such institutions because of local traditions, customs, and people’s daily needs, all of which might have required a specific discipline in order to solve their everyday problems such as fiqh (Islamic law), or tasavvuf (Sufism). In the case of the various Islamic societies, the term madhab, which could be translated as “school”, in fact referred to “sect” or “rite” of the people who followed a specific teaching. As in the world of Christianity in the Middle Ages, religion played a very important role in the world of Islam as well. The role of the Islamic religion has been so central in the lives of ordinary Muslims that learning a science for them usually meant learning the tenets and rituals of their religion. Unlike Western legal systems, the shari’ah (the codification of God’s law) does not differentiate between religious and social matters, and it concerns itself with every aspect of social, political, economic and cultural lives of its followers. The idea of studying religion scientifically apart from philosophy, and especially apart from theology, became widespread in the West with F. Max Müller’s pioneering Buddhism studies (1880) in the second half of the 19th century. However, this did not mean that in the West there was no interest in religion and religious phenomena previously. In fact, religion had been one of the prime subjects that had occupied the minds of Western men since the ancient Greeks and many ideas and arguments had been produced about religious phenomena since then. Despite the fact that the investigation of the phenomenon of religion from historical, sociological, psychological, and phenomenological perspective and comparative religious researches appeared very late, humankind could not stay away from this innate phenomenon since its beginning. Thinking about religion and making interpretations of it, as well as of religious events, started in the Islamic world already during the revelation of the Qur’an. First of all, the Qur’an makes it very clear that there is not just one religion; there are religions. Therefore, the Qur’an makes a distinction between the Muslims and others in general; for example, “Thou shalt not find any people who believe in God and the Last Day who are loving to anyone who opposes God and His Messenger, not though they were their fathers or their sons or their brothers, or their clan” (58:22). Even during this initial period of Islam, there appeared works evaluating the terms religion (al-din) and the (real) religion (ad-din al-hakk) in addition to works about the religions of people of the book. The word used in Arabic for religion is din, “obviously related to the Hebrew and Aramaic word meaning law. In both Judaism and Islam, religion and law, though not identical, largely overlap” (Lewis, 1984:12). Of course, Islam is a din among other dins but it needed to define itself as different from others. It did so by differentiating its believers from the followers of other religions. Islam is defined in the Qur’an “against Christianity by verses rejecting the incarnation and the trinity, against Judaism by passages abandoning some of the Jewish dietary laws. Far more important than the rejection of Christianity and Judaism, however, was the rejection of paganism – the main enemy against which the Prophet fought and from which he won the main body of his converts” (ibid.). As a result of this overall rejection of paganism the Qur’an gave a superior position to Christianity and Judaism as against idol-worshippers. Therefore, according to the Qur’an at least three kinds of religions in the world: Islam, the religion per se, other revealed religions, and paganism. This three-partite classification is obvious in the Qur’anic verse as the pagans are excluded 129 �from the mercy of God: “Those who believe [i.e., the Muslims], and those who profess Judaism, and the Christians and the Sabeans, those who believe in God and the Last Day and act righteously, shall have their reward with their Lord; there shall be no fear in them, neither shall they grieve” (2:62). It is perfectly reasonable that the Muslims should inquire about the categories of religions mentioned in the Qur’an. The most important reason why works about religious subject matter and other religions came into being at an early stage is the Qur’an, the holy book of Islam, which offered reflections on the term “religion” and on its fundamental characteristics. Secondly, the abundant information on the prevailing religions of other peoples who were living at the time in the Arabian peninsula contributed in a great deal as well. In several places, the Qur’an mentions the Jews and Christians in the Arabian Peninsula, as well as the Sabeans1 and Magians2 who lived nearby. It also speaks about the pagan religion of Mecca and the religion of Hunafa’ (pl. of Hanif, monotheists). These were the Arabic-speaking monotheist people, living in that area, who believed in one God with the concept of many lesser gods that included his daughters, Allat (the goddess), Manat, and Uzzah3. The Muslims made researches about the members of the religions that they encountered in their everyday lives and debated with them according to the information that the Qur’an had offered them. However, these researches were confined to the religions mentioned in the Qur’an, only. Later on, as a result of the expansion through conquests, the Muslims encountered many religions other than their own. In the new circumstances, in which they had to live together with adherents to other faiths, they felt obliged embark on new researches about these religions. The works of the Muslims on other religions were generally of the nature of responding the criticisms coming from these religions and trying to show the superiority of Islam. At other times, these works stressed incoherencies in and invalidity of these religions. Therefore, almost all of them were written in an apologetic nature. The works of Raddiya (Refutation, polemics) are the best examples of this genre. Thus, Raddiyas against Christians4, Jews, Magians, Dualists, and pagans came into being. The best example of these works is the book of the Andalusian scholar Abu Muhammad Ali b. Ahmed Ibn Hazm (d. 456/1063) entitled Kitab al-fasl fi‘l-milal wa al-ahwa’ wa al-nihal (Book on the other religions and sects and denominations within them). This book contains some critical evaluations of the Jewish and Christian sacred texts. In addition to the al-Fasl of Ibn Hazm, there were other scholarly and more objective works, such as Muhammad b. Abd al-Karim al-Shahristani’s (d.547/1153) al-Milal wa al-Nihal (Beirut: Dar al-Maarifa, 1961; Book of Religions and Sects)5 and Abu al-Raihan Muhammad b. Ahmed al-Biruni’s (d. 478/1048) famous work known as 1 The Qur’an mentions quite favourably a group known as the Sabeans, who were by the second century identified with various star-worshipping but still vaguely monotheistic sects in Mesopotamia. The Sabeans are tolerated in Islamic law, although they are less privileged than the Jews and Christians, a position reflected in the ruling in Shari‘a that a Muslim may not marry their women or eat their meat. 2 The Magian (the name is taken from the wise men or wonder-workers of the Middle East, the magi) is a person who believes there is one God (Ahura Mazda “the Knowing Lord”) whose Good Spirit is constantly opposed to the spirit of evil. This belief is also known as Zoroastrianism, which encompassed geographically the Persian plateau, the Arabian peninsula, the fertile crescent down into Egypt and well up into the Anatolian peninsula where East meets West. The rise of the religions--the Judaic, the Christian, and the Islamic--were in the Magian environment with its down to earth views of a contained sky vault or firmament. Heaven as an actual place somewhere in the universe, could even be transposed as a paradise garden such as Eden in an arid landscape on earth. 3 During the later period in Mecca, and above all, in Medina, the word 'hanif' is usually employed in reference to Abraham, where the Qur'an’s author emphasizes the point that, 'Abraham was neither a Jew nor a Christian, but a 'Hanif', a Muslim, one who did not belong to the idol-worshippers.'(3:60, 2:129). Since Abraham is thus represented as a 'Hanif', but was neither a Jew nor a Christian, Muhammad must have viewed him (as he did not have the Torah nor Gospel) as a man who had followed the above mentioned God-given disposition, and had cut himself free of the worship of idols. The Christians and Jews therefore, had no right to claim Abraham as their own, as he acted according to natural instinct, requiring neither the Torah nor Gospel to submit himself truly to God. 'Hanif' thus means for Muhammad, as indicated (in the majority of uses) one who is not of the idolworshippers, yet is neither a Jew nor a Christian, attaching himself to one of these religious communities. 4 As an example of a detailed study on the polemics written by Muslims against Christianity please see Aydın 1989. 5 This work was translated into English -I believe with a wrong title- as Muslim Sects and Divisions, (tr. by A. Z. Kazi and J. G. Flynn, London: Kegan Paul International, 1984) 130 �Tahqiq-i Hindi1. The former work was devoted to the comparative study of religions in general while the latter had a specific religion namely, Hinduism as its subject matter. In the introduction of this book al-Biruni complains that “while the Muslims had been able to produce fairly objective works on such religions as Judaism and Christianity, they had been unable to do so with regard to Hinduism and that, therefore he was going to attempt the task” (Rahman 1979:4). The Muslim authors dealing with religions and religious phenomena generally adopted the classification and the fundamental concepts of the Qur’an and then they considered other religions according to these terms. The Qur’an first of all defines the purpose of creation as belief in Allah and living a life in this world according to His will; it then classifies humankind into two groups in accordance with their willingness to accept this responsibility: as believers and non-believers. The terms Mu’min (believer) or Muslim (a person who surrenders to the will of God) are used to describe those who had accepted the message of the Qur’an and the term Kafir is used for those who did not obey the religion of Islam. The groups that are defined as Kafirs and who remain outside the religion of Islam are further divided into several sub-groups such as Jews and Christians who make up the ahl al-kitab (people of the book), pagans, Magians, and Sabeans (their status is a little ambiguous since, they were also reckoned among the ahl al-kitab by some scholars). According to the accepted dogma of Islam, all religions that were revealed to the prophets are the same in essence and all have the same divine origin. This religion, which was sent by Allah through His prophets to mankind, is called the (real) Religion (ad-Din al-Hakk) or the religion of Allah; the last version of this religion which was revealed to the prophet Muhammad is again called as Islam and it is accepted that the religion which was propagated by other prophets earlier is the same as Islam. The Muslims who considered religion from this point of view regarded religions other than Islam as false and corrupted. Their evaluations of them were mainly based on this understanding. Their religious investigations in earlier times in general adopted this view and consequently these religions, which were regarded as false or corrupt, were criticised. In the meantime, however, there were many other works on the essence and necessity of religion and other religions in an impartial and scientific way. Philosophy of Religion, which constitutes an essential part of the Sciences of Religion, was also dealt with intense care under the disciplines of Kalam (Theology) and Sufism. 2. The place of the discipline of History of Religions in the educational institutions throughout Turkish history 1 Tahqiq ma li al-Hind min ma’kula makbula fi al-akl aw marzula, (Hydarabad: Daira al-Maarif al-Nizamiyya, 1958). This book was translated into English and edited by Edward C. Sachau as Alberuni’s India, (Delhi: Chand & Co., 1964), for an excellent evaluation of the work of al-Biruni please see; Arvind 1991, Embree 1971, and Lawrence 1976. 131 �During the formation and progressive periods of the Ottoman state the discipline of the History of Religions was not to be found in the curricula of the madrasas (schools), of course, as these institutions were the basic and perhaps the most advanced teaching organisations throughout the Empire, there is no need to mention the fact that in other parts of the country or schools the subject was not taught. The works on the History of Religions that came into being in 19th-century Europe had a considerable effect in the Ottoman state and consequently the program of the Darulfunun Edebiyat Fakultesi (Istanbul University, Faculty of Literature) contained a class of Tarih-i Umumi ve Ilm-i Esatiri’lEvvelin (lit., General History and Science of the Religions of Earlier Peoples, “Mythology”) in 1874. There were some attempts, especially during the reign of Sultan Mahmud II (1808-1839), to reform the education system of the country after the Western style. After the death of Mahmud II his son Abdulmecid (18231861) became the sultan. He was a modernist sultan and gave importance to education as well. He demanded to be brought some brilliant students from all over the country to the Darul Maarif (a high quality private school that was established in order to prepare students for the Darulfünun) in Istanbul. These students, upon their completion of their studies were also sent to Paris to carry out their education. Reshid Pasha (1800-1858), for example, was his grand vizier who had a great impact on him about the Westernisation of the country. Ali Pasha (1815-1871) was also another grand vizier during the reigns of Abdulmecid and Abdulaziz,. Like Reshid Pasha he was also sent to several European countries as an ambassador. This post enabled him to compare the education systems of these countries and the Ottoman one. He was also of the opinion that the children of the religious minorities should be mixed with Muslim students in the schools lest Greek and Bulgarian subjects have hostile feelings towards Turks. Since the education of the Greeks children in Greece and the education of the Bulgarian pupils in Russia would make them see the Turks as their enemies, naturally, such activities should be avoided; as a result, he suggested to open a new school (the Galatasaray Sultanisi – Galatasaray High School) for these children (Akyüz 1985:165-66). Although the decision was made in 1846 to set up a Darulfunun, the opening of this university was as late as 18631. According to the 1863 Act of Maarifi-i Umumiyye (general education) the university was to have three departments, namely, Hikmet ve Edebiyat (Philosophy and Literature), Ilm-i Hukuk (Science of Law) and Ulum-i Tabiiyye ve Riyaziyye (Natural and Mathematical Sciences). After the proclamation of the Second Parliamentary Monarchy (1908), there was a course unit of Tarih-i Din-i Islam ve Tarih-i Edyan (History of Islam and History of Religions) at the Faculty of Theology in 1911. The madrasas of Istanbul were brought together under a new institution of Daru’l-Hilafetu’l-Aliyye in accord with the Act of Islah-i Medaris (Reformation of the Schools, 2 September 1914; Akyüz, 1985:263) and the Faculty of Theology was restructured as the Madrasatu’l-Mutehassisin (School of Experts) and at its department of Kalam, Sufism, Philosophy, and a course of Tarih-i Edyan ve Mezahib (History of Religions and Sects) were taught. Again, according to the Act of October 1917, the Madrasatu’l-Mutehassisin was transformed into Madrasa-i Suleymaniyye (School of Suleiman) as a superior institution above the Daru’l-Hilafetu’l-Aliyye and at the Department of Philosophy and Theology (Hikmet ve Kelam) the course of Tarih-i Edyan ve Din-i Islam (History of Religions and Islamic Religion) was taught. In the Republic era, that is, after 1923 under the effects of the 1924 Act of Unification of Instruction (Tevhid-i Tedrisat Kanunu) Madrasa-i Suleymaniyye took the name of Ilahiyat Fakultesi (Faculty of Divinity) and at this department the courses of Felsefe-i Din (Philosophy of Religion), Turk Tarih-i Dinisi (History of Turkish Religion) and Tarih-i Edyan (History of Religions) became available. The Faculty of Theology was closed down in 1933 and a new institution was opened the same year; at the Institute of Islamic Research (Islam Tedkikleri Enstitusu) two courses were taught: Türk Dinleri ve Mezhepleri Tarihi (History of Turkish Religions and Sects) and Umumi Dinler Tarihi (General History of Religions). Three years later, in 1936 the Institute of Islamic Research was abolished and in 1949 the Faculty of Divinity was opened in Ankara. At this faculty, at the Higher Institutes of Islam (Yuksek Islam Enstitutusu), which was opened after 1959, and at the high schools of Imam Hatip (Imam-Preacher), which provided students for the higher education, there existed courses of History of Religions. In contemporary Turkey at the faculties of theology and imam-hatip high schools, History of Religions is taught. It was Ahmed Midhat Efendi (1844-1912) who taught the course of History of Religions for the first time at the Department of Sciences of Sharia in the Daru’l-Funun-i Osmani (Ottoman University). He also wrote a book entitled Tarih-i Edyan (History of Religions, Daru’l-Hilafe, 1328/1911). There was, of course, some information on the history of prophets and religious history in the history books (like the books of Kisas-i Enbiya - Stories of Prophets), nonetheless; the work of Ahmed Midhat Efendi (Mudafaya Mukabele ve Mukabeleye Mudafa, [Replication to Defence and Defence against Replication], Istanbul: Tercuman-ı 1 For a detailed history of the University, please see Ayni 1995. 132 �Hakikat, 1883) was very different in terms of the subjects it dealt. In it, Ahmed Midhat Efendi stresses the importance of religious geography and he explains the significance of religion and theories of history of religion. He also investigates religions of Mongolia, America, Egypt, Greece, Germany, China, Japan, Iran and India. If this book is examined thoroughly, it would be obvious that Ahmed Midhat Efendi follows closely the book Manuel d’Histoire des Religions (Paris: Librarie Armand Colin, 1904) of Chastepie de la Saussaye. After Ahmed Midhat Efendi there were some other authors who wrote books on history of religions, such as Mahmud Esad Seydisehri (Tarih-i Edyan, Istanbul, 1912) and M. Şemseddin Gunaltay (Tarih-i Edyan, Istanbul, 1919). The book of M. Şemseddin Gunaltay deals with subjects such as the Science of Religion, History of Religions, Philosophy of Religions, the origin of the Science of Religion, its historical developments and its current situation in the Islamic world, the essence and classification of religion, the origin of the concept of religion, primitive religions and finally, Chinese and Japanese religions. Georges Dumézil taught the classes of Tarih-i Edyan at the Faculty of Divinity between the years 1924 and 1927. In the next six years (1927-1933) Hilmi Omer Budda gave these classes there. It was Fuat Koprulu who gave the classes of Turk Tarih-i Dinisi (History of Turkish Religion; Ankara: Ankara Üniversitesi İlahiyat Fakültesi Yayınları, 1985) and Mehmet Emin taught Philosophy of Religion at the same faculty. At the Institute of Islamic Research which was run between the years 1933 and 1936 Omer Hilmi Budda gave these classes. Hilmi Omer Budda published his book entitled Dinler Tarihi (History of Religions) in 1935. This work dealt only with the religions of India, China, and Japan, and the section on Buddhism extensively relied on Hermann Oldenberg’s book Die Lehre der Upanishaden und die Anfange des Buddhismus1. After a blank period, that is, the prohibition of religious teaching in Turkish Republic between the years 1936 and 1949, Omer Hilmi Budda taught History of Religions in the Faculty of Divinity until 1952, which was opened in Ankara again in 1949. In the next two years Mehmet Karasan gave these classes and from 1954 to 1959 they were given by Annemarie Schimmel (Dinler Tarihine Giriş, [Introduction to History of Religions]). After 1959 they were given by Kemal Balkan and the teacher of many contemporary lecturers of History of Religions in Turkey, Hikmet Tanyu. There are 22 faculties of theology in modern Turkey and the experts of this discipline give the classes of History of Religions. The researches that have been made in Turkey so far, have been mainly pursued in the following fields: 1- The works of the Muslims (such as Ibn Hazm, Makdisi, Abu al-Meali, Razi, etc.) on History of Religions (for example, Belenköylü 1991 and Gürbüzer 1990); 2- Investigations into some specific phenomena in certain religions (for example, the institution of Sabbath and the belief in the Afterlife in Christianity, see Gürkan 1994, Paçacı 1989 and Atasagun 1989); 3- A comparative investigation of a phenomenon in various religions (for example, Adam, repentance, grace, angel, pilgrimage, etc. in divine religions; see Adam 1989, Cenan 1994, Yüce 1975 and Erbaş 1992); 4- Works on sects or denominations (for example, Unitarianism, Church of Chalcedony or Suryanism (Syrian Orthodox Church), etc.; see Çelik 1985, Albayrak 1995 and Bilge 1990); 5- The ancient tribes that were mentioned in the Qur’an like Ad and Sodom (for example, Yıldız 1989); 6- Works on the refutations of other religions (for example the Refutation of Tabari against Christianity; see Coşar 1985 and Güler 1989); 7- The religions of minorities in modern Turkey (for example, the Jews of Istanbul or the Protestant churches in Istanbul; see Alkoç 1997 and Lekesiz 1983); 8- Interreligious relationships (such as the theme of dialogue and the relations between Islam and Judaism; see Yılmaz 1995 and Ceran 1992); 9- Certain religions or religious concepts from an Islamic point of view (for example, Jesus, Moses or Judaism; see Akdemir 1992, İlbay 1990, Kutluay 1964 and Tezokur 1992); 10- Works on the sacred texts of other religions (for example, Vedas, Torah, Bible, etc.; see Demirci 1988); 11- Works on the Turkish world (for example, beliefs of various Turkish tribes, etc.; see Albayrak, Ali 1995 and Özdemir 1977). As can be seen from the above-mentioned works contemporary researches on History of Religions in Turkey have the following objectives: 1 This book has recently been translated into English by Shrotti (1991). 133 �a- They aim at unearthing the cultural heritage and its evaluation. b- Some works have a specific purpose of understanding various religious groups. c- There are also other works that try to give accurate information about other religions to the Turkish public in a world that becomes smaller every day. d- Some other studies try to define the nature of interreligious relations throughout history. In sum, all these attempts should be considered in the light of the significance of religion in future. It should also be mentioned that there are other researches and investigations in the subfields of religious sciences such as Sociology of Religion and Psychology of Religion. These works have become increasingly sophisticated since the 1950s. Ziya Gokalp, a follower and a representative of the school of Emile Durkheim in Turkey made the first studies in sociology. Gokalp, at the beginning, believed that Islam would have a positive effect on the progress of the Muslim societies and it would help these societies to adopt modern institutions (cf. Gokalp 1917). However, he changed this attitude on religion and its functions in society later and in the end religion became just one of the elements of social life and culture. Religion, according to him, was now reduced into some rituals and activities of religious groups or at most, it is one of many other institutions of social life. Gokalp, like Durkheim before him, distinguishes between two sets of phenomena; sacred and profane. For him, there are two kinds of rituals in Islam, namely, negative rituals and positive rituals. Negative rituals are individualistic rituals such as fasting, almsgiving (zakah), avoiding gossip and praying alone. The aim of these rituals are making the individual a good citizen, who loves his/her country (yurtsever). If these rituals are performed publicly, like praying the Jum’a (Friday) prayer or pilgrimage, then, these rituals would become reference points for the harmony in society (Gokalp 1917b). The ideas and beliefs of Ziya Gokalp played a very important role in the formation of the Republic and the consequent revolutions as modernisation was understood in terms of modernisation in religion. In other words, the attempts to create a new Turkish identity -independent of Ottoman or Muslim identities- were mainly based on the assumption that if and when religious knowledge is transformed from Arabic to Turkish then Turkish nation would be freed from the ummah (an entity that assumes all the Muslims in the world are just one nation). Apart from the fact that Ziya Gokalp was the most important figure in Turkish sociology, the reason why he was so influential in Turkish politics could be explained by his personal relationships with the current political figures. As that circle of friends came to power his ideas gained a source of legislation. Later, the researches in this field took Turkish history and Islam as their subjects, especially under the supervision of and guidance of the works by H. Ziya Ulken (1979) and Sabri Ulgener (1981). The writings of Mumtaz Turhan (1951) and Nurettin Topçu (1970) in the 1950s are especially noteworthy. M. Turhan investigates social changes in the social life, the fundamental problems of the system of education and the question of Westernisation in both theoretical and practical levels; while N. Topçu stresses the function and role of religion in a changing social structure. Ali Fuat Basgil (1962) and Osman Turan (1964) wrote about the relationship between religion and state which is a hot topic of discussion since the beginning of the Republic. The works of Serif Mardin (1969) and Niyazi Berkes (1973) investigate the socio-cultural structure of modern Turkey, specifically trying to define its religio-social and historical background in the light of the concept of modernisation. The studies in the field of the psychology of religion, have a relatively recent past. Bedii Ziya Egemen (1952 and 1965) was the first academic who did some researches in this field in Turkey. Since it is a new discipline most of the work in psychology of religion are concentrated on the developmental psychology. 3. Some Considerations and Comments on the Teaching of Religion in the Republican Era The Turkish Republic, which was founded on Ottoman soil, defined its ultimate purpose as reaching the same level of contemporary civilisation; in other words, when the Ottomans felt humiliated against their Western opponents in almost every field from military to politics, they decided to make their country modernised. In order to reach this very well-defined objective it was stressed that the society should be Westernised immediately. One of the elements of Westernisation was that religion, as in the Western society should be excluded from public and political life altogether. For the supporters of such a belief, religion should be understood as exclusively an individual relationship between man and God. Therefore, first of all the institution of Khalifate was disestablished on 3 March 1924 and with two new bills the state ministries of Sharia and foundations (Şer’iyye ve Evkaf Nezareti) were abolished. The Religious Affairs and Foundations were not ministries any more, but began to be administered by two presidencies under the prime minister. All matters related to education were monopolised by the state and the madrasas were closed down. The religious courts were abolished. All of these developments were the first steps of secularisation in the country. 134 �The tekkes (religious lodges) and similar institutions were also abolished. Religious dress was prohibited in 1925. In the next year, the Swiss Civil Code became the civil code of Turkey. This movement reflected a wholly secular world-view. The second article of the Constitution, which proclaimed “the religion of the state is Islam”, was abolished in 10 April 1928. The principle of secularisation was inserted into the Constitution in 1937. As Serif Mardin points out Ataturk took the movement of Westernisation under his patronage since he associated it with the contemporary civilisation. In other words, he just continued to execute existing attempts towards Westernisation (Mardin 1956). Although we are against the generalisations as they make the social reality appear to be analysed in simple terms but in order to elaborate our argument about the transformation of the Turkish society from Ottoman to Turkish Republic we feel compelled to resort to some generalisations. Simply, Islam was the main reference point in regulating the Ottoman society. Daily life was interpreted through the Islamic framework. The Ottomans believed that their world supremacy proved that the religion of the state was right and there was no reason why this belief system should not continue as it was. However, when the Ottoman state fell behind the Western powers in the 19th century, the officials of the state felt to imitate the West, either through a reformation or changing the status of their religion in the society. In fact, with the change in the superior status of the Ottoman state the social relations had changed as well. There was no harmony between religious life and profane life; as a result which the country was occupied by the positivist sciences and ideas. Religion in the Islamic civilisation represents the ultimate organisational factor; that is, it is the most important force to regulate daily life. Therefore, it is understandable that teaching or learning religion is an indispensable part of a Muslim’s life. In the theocratic regimes religion was taught all students in the general curricula of schools but if and when a regime becomes more secular, then religion becomes just another subject among many other classes taught in the school. That is the reason why we are proposing a distinction between religious teaching and teaching religion. As in the case of Turkey, the transformation of the country from a more religious regime to a secular one, had an enormous effect on the teaching of religion. In the Republican era, with the attempts of Westernisation, which usually means secularisation, religious teaching had lost its importance, and even from time to time it was abolished altogether. Later attempts to restore religious education could not go further than to place a unit of “Religious Culture and Knowledge of Morality – Din Kültürü ve Ahlak Bilgisi” in state schools’ curriculum. References Adam, Baki 1989. Dinlerde Hac İbadeti Üzerine bir Araştırma, (An Investigation on the Ritual of Pilgrimage in Religions), unpublished PhD thesis, Selçuk University, Konya. Albayrak, Ali 1995. Cengiz Aytmatov’un eserlerinde eski Türk dini inançlarının tesbiti ve değerlendirilmesi, (An investigation of the old Turkish beliefs in the works of Cengiz Aytmatov), unpublished PhD thesis, erciyes University, Kayseri. Albayrak, Kadir 1995. Keldani Kilisesi, (The Church of Chalcedony), unpublished MA thesis, Erciyes University, Kayseri. Alkoç, Mustafa 1997. Günümüzde Istanbul’daki Protestan Kiliseleri, (The Protestant Churches in Istanbul Today), unpublished MA thesis, Marmara University, Istanbul. Akdemir, Salih 1992. Hıristiyan Kaynaklara ve Kur’an-ı Kerim’e göre Hz. İsa, (Jesus according to Christian Sources and the Qur’an), unpublished PhD thesis, Ankara University, Ankara. Akyüz, Yahya 1985. Türk Eğitim Tarihi, Başlangıçtan 1985’e, Ankara: Ankara University Press. Arvind, Sharma 1991. Karma and rebirth in Alberuni’s India, Asian Philosophy, vol. I, issue 1, pp. 77-91. Atasagun, Galip 1989. Hristiyanlıkta Dünyanın Sonu ve Ahiret Kavramı, (The End of World and the Concept of Afterlife in Christianity), unpublished MA thesis, Selçuk University, Konya. Aydın, Mehmet 1989. Müslümanların Hıristiyanlığa Karşı Yazdığı Reddiyeler ve Tartışma Konuları, Konya: Selçuk University Press. Ayni, Mehmet Ali 1995. Daru’l-Fünun Tarihi, (ed. by Metin Hasırcı), Istanbul: Pınar Yayınları. Başgil, A. Fuat 1962. Din ve Laiklik, Istanbul. 135 �Belenköylü, Ramazan 1991. İbn Hazm, Biruni ve Şehristani’nin Tenasüh İnancı Hakkındaki Görüşleri, (Ibn Hazm, al-Biruni and al-Shahristani’s Views on the Belief of Incarnation), unpublished PhD thesis, 9 Eylül University, Izmir. Berkes, Niyazi 1973. Türkiye’de Çağdaşlaşma, Ankara: Bilgi Yayınevi. Bilge, Yakup 1990. Süryanilerin Kökeni ve Türkiyeli Süryaniler, (The Roots of Syrian Orthodox Church and its Turkish Members), unpublished PhD thesis, Istanbul University, Istanbul. Cenan, Süleyman 1994. Hristiyanlık ve İslam İlahiyatında Ahiret İnancı, (The Belief in Afterlife in the Theologies of Christianity and Islam), unpublished PhD thesis, Selçuk University, Konya. Ceran, A. Şeref 1992. XIII. Asırda Anadolu Selçuklularında Müslim, Gayr-i Müslim Münasebetleri, (The Muslim and nonMuslim Relationships in the Anatolian Saljuk State in the 13th Century), unpublished PhD thesis, Selçuk University, Konya. Coşar, Ramazan 1985. Taberi Tarihinde Yahudilikle İlgili Kısımların İncelenmesi, (An Investigation of the Parts of the Tarih alTabari that are Related to Judaism), unpublished MA thesis, Ankara University, Ankara. Çelik, Mehmet 1985. Süryani Kadim Kilisesi, Doğuşu ve Gelişmesi, (Syrian Old Orthodox Church: Its Birth and Development), unpublished PhD thesis, Ataturk University, Erzurum. Demirci, Kürşat 1988. Vedalar ve Doktrini, (Vedas and their Doctrine), unpublished PhD thesis, Marmara University, Istanbul. Egemen, B. Ziya 1952. Din Psikolojisi: Saha, Kaynak ve Metot Üzerine Bir Deneme, Ankara: Türk Tarih Kurumu Basımevi. ------------- 1965. Terbiye İlminin Problemleri ve Terbiye Felsefesi, Ankara: Ankara University Basımevi. Embree, Ainslie T. 1971. Alberuni’s India, New York: W. W. Norton & Co. Erbaş, Ali 1992. İlahi Dinlerde Melek İnancı, (The Belief of Angel in Revealed religions), unpublished MA thesis, Marmara University, Istanbul. Gokalp, Ziya 1917. İctimai Mezhepler ve İctimaiyyat, Yeni Mecmua, issue 26, p. 501-3. --------------- 1917b. İslam İctimaiyyatı: Dinin İctimai Hizmetleri III, Müsbet Ayinler, İslam Mecmuası, issue 37 (24 September 1331). Güler, Bayram 1989. Taberi Tefsirinde Ehl-i Kitaba Yapılan Atıfların Tevrat ile Mukayesesi, (A Comparison of the References of Tabari about Ahl al-Kitab with the Torah), unpublished MA thesis, Dokuz Eylül University, Izmir. Gürbüzer, Ibrahim 1990. İbn Hazm’a göre Dinler ve İnanç Sistemleri, (Religions and Belief Systems according to Ibn Hazm), unpublished PhD thesis, Ankara University, Ankara. Gürkan, Salime 1994. Yahudilikte Şabbat (Sebt): Kökeni, İlgili İnanç ve Uygulamalar, (Sabbath in Judaism: Its Roots, Related Belief and Practises), unpublished MA thesis, Marmara University, Istanbul. İlbay, Şakir 1990. Kur’an ve Tevrat’ta Hz. Musa ve Yahudilik, (Moses and Judaism in the Qur’an and Torah), unpublished PhD thesis, Atatürk University, Erzurum. Kutluay, Yaşar 1964. İslam Mezhepleri ile Yahudi Mezhepler ve Mukayeseleri, (Islamic Sects and Judaic Sects and their Comparison), unpublished PhD thesis, Ankara University, Ankara. Lawrence, Bruce B. 1976. Shahrastani on the Indian Religions, The Hague: Mouton de Gruyter. Lekesiz Bedrettin 1983. Ermeni Kilisesi Sakramentleri (Ayinleri), (The Sacraments of the Armenian Church), unpublished MA thesis, Ankara University, Ankara. Lewis, Bernard 1984. The Jews of Islam, London: Routledge and Kegan Paul. Mardin, Serif 1956. Atatürk ve İnkılaplar Münasebetiyle, in Forum, vol. 6, issue 64 (15 November 1956), p. 10-11. -------------- 1969. Din ve İdeoloji, Ankara: Ankara Üniversity Siyasal Bilgiler Fakültesi Yayınları. Müller, F. Max 1880. The Sacred Books of the East, Oxford: The Clarendon Press. Oldenberg, Hermann 1991. The Doctrine of the Upanisads and the Early Buddhism, translated by Shridhar B. Shrotri, Delhi: Motilal Banarsidass. 136 �Özdemir, Mehmet 1977. Eski Türklerde Şamanlıkla İlgili İnançlar ve İncelemeler, (Shamanistic Beliefs among the Ancient Turks), unpublished PhD thesis, Ankara University, Ankara. Paçacı Mehmet 1989. Kur’an’da ve Kitab-ı Mukaddes’te Ahiret İnancı, (The Belief of Afterlife in the Qur’an and Bible), unpublished PhD thesis, Ankara University, Ankara. Rahman, Fazlur 1979 [1966]. Islam, second edition, Chicago: University of Chicago Press. Sachau, Edward C. (tr. & ed.), 1964. Alberuni's India: An account of the Religion, Philosophy, Literature, Geography, Chronology, Astronomy, Customs, etc., Vol. I & II, Delhi: S. Chand & Co. Schimmel, Annamarie 1955. Dinler Tarihine Giriş, Ankara: Ankara University, Faculty of Divinity Press. al-Shahrastani, Abd al-Karim (tr. & ed. A. Z. Kazi and J. G. Flynn) 1984. Muslim Sects and Divisions, London: Kegan Paul International. Tezokur, M. Hadi 1992. Yahudilikte İbadet ve İnanç Esasları, (Rituals and Beliefs in Judaism), unpublished MA thesis, Selçuk University, Konya. Topçu, Nurettin 1970. Din Eğitimi, Hareket Dergisi, vol. 5, issue 55. Turan, Osman 1964. Türkiye’de Manevi Buhran: Din ve Laiklik, Ankara. Turhan, Mümtaz 1951. Kültür Değişmeleri, Istanbul: Istanbul University Yayınları. Ülgener, F. Sabri 1981. İktisadi Çözülmenin Ahlak ve Zihniyet Dünyası, Istanbul: Der Yayınları. Ülken, Hilmi Ziya 1979. Türkiye’de Çağdaş Düşünce Tarihi, Istanbul: Ülken Yayınları. Yıldız, Muharrem, 1989. Kitab-ı Mukaddes ve Kur’an-ı Kerim Açısından Ad, Semud ve Lut Kavimleri, (The Tribes of Ad, Sodom and Lot from the Perspective of Bible and Qoran), unpublished MA thesis, Selçuk University, Konya. Yılmaz, Hüseyin 1995. Kur’an’da Müslim ve Gayr-i Müslim Münasebetleri, (The Relationship between Muslims and nonMuslims in the Qur’an), unpublished PhD thesis, Atatürk University, Erzurum. Yüce, Jale 1975. İlahi Dinlerde Melek, (The Concept of Angel in Revealed Religions), unpublished PhD thesis, Ankara University, Ankara. 137 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 351 Title A name given to the resource Teaching Religion in a Secular Society Author Author YEL, Ali Murat Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed L Education (General) https://omeka.ibu.edu.ba/files/original/4c9b63a2a9a3361a98945d03e9dd337c.pdf 593e6c5546dfd7600144da25cd03cb8a PDF Text 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 154 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo 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 155 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo 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 156 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo 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. 3 157 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo 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. 158 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 160 Title A name given to the resource Turkish Financial Reporting System and Capital Markets’ Regulations Author Author YILDIZ, Feyyaz ELİTAŞ, Cemal ÜÇ, Mustafa Abstract A summary of the resource. 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 Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed HB Economic Theory