39 10 3494 https://omeka.ibu.edu.ba/files/original/5d20025d25ea601a6d7ebdcf09825e2a.pdf f8fb0071090c8927084ff82ab78ad421 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Assessing International Accounting Harmonization Using Izomorfism Erdal YILMAZ 19 Mayıs University Finance And Account Lecturer erdalyilmaz1971@hotmail.com Okan GELMEDĠ Sakarya Univeristy Finance And Account Ph.D. Student okangelmedi@hotmail.com Abstract:The purpose of this study is to tell the convergence process which is being tried to be created by using the izomorfism concept with the standards of international accounting and financial reporting about accounting records and financial reporting throughout the country. Convergence is the activity in which accounting and related sections work together with the purpose of contributing to the developement of a team of accounting standards for every country to be able to use them globally. However, in the studies done in this concept direction it is seen that, by ignoring the differences between countries and the negativenesses resulted form county dynamics, these studies gradually turn into the shape of an obligatory izomorfism. Obligatory izomorfism concerns the way in wich organizations are subject to external pressure, either from organizations they depend upon, or from more general cultural expectations. We think that , as a result of these applications, in the future the regulations that each country will form by adding their own dynamics will come out and the applications will be similar, not the same. Key Words: Harmonization, Accounting Standards, Financial Reporting, Ġzomorfism Introduction Particularly the acceleration of mutual business traffic worldwide and the intention of businesses to operate in countries other than where they are based made it compulsory for all countries to develop a common accounting language. This is why the convergence efforts, which are described as the identification of accounting practices or the collaboration efforts of accounting-related organizations with the aim of developing new standards that will contribute in creating a set of uniform accounting standards that every country can use on a world scale, have started. To achieve this, accounting committees formed worldwide started publishing International Financial Reporting Standards (IFRS). As the national legislation should support the published standards in order that they can be implemented, they are adopted as national standards by countries. However, cultural differences between various countries have rendered the standard application goal of the standards inaccessible. The Study With the increase in international investment activities and rapid circulation of capital globally, global economy gained an important acceleration on the one hand while the capital holders started enjoying higher profitability on the other. Firms bound to the international market with an expectation of better profits are bearing the costs largely while making investment decisions. Particularly because the financial indicators relating to the investment area or financial statements of companies are prepared based on varying accounting systems and practices in individual countries, investors were required to bear significant costs during the decision-making process and make various conversions in order to test the accuracy of such financial data and render them understandable for themselves. One of the efforts conducted aimed at reducing said costs of investors are the efforts to narrow the differences in the accounting systems of individual countries. This is because the losses and costs borne by global capital holders for their decisions in the countries they invest in made the accuracy of financial statements in invested countries questionable. ( Gönen,Uğurgel:p.1) This is why convergence eforts have started today as a non-returnable development process. (Moussa,2010;p.1) IASB, FASB, and other standard-setting organizations describe the concept 621 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo of convergence as increasing the conformity of the standards of each organization for high quality financial statements. To ensure this standardization, these organizations set and publish accounting standards, and the countries adopt these standards sometimes with minor changes but as a national accounting standard most of the time. That is, the intent, which was the convergence, meaning quality financial reporting, has become uniformization aiming to comply fully with the standards published. However, the evolution of standards in the form of uniformization gradually puts accounting practices away from the socio-economic realities of the country. To illustrate; while business transactions in certain countries are made beforehand, they are mostly done at fixed future times in countries like Turkey. In which case, the impacts of accounting standards regarding the recognition of term differences shall vary from one country to the other. Moreover, many problems are encountered during the stage of application of standards. This is because accounting practices have become different in all countries for different reasons. The main reasons underlying the differences in the accounting systems of countries are listed below: -Legal System -Sources of Finance -Political and Economic Development -Economic Crises -Taxation -Securities Exchange -National Culture -Inflation -Reconciliation of Accountants Demanding that accounting practices become completely the same and trying to pump an excessive optimism is a vain effort in the face of existence of many differences caused by the above reasons in the accounting systems and practices worldwide. Even though a uniform accounting system is achieved as a result of efforts shown for the standardization of these efforts, the outcomes might not be as desired. This is because the interpretation and application of standards by countries with differing accounting cultures will naturally vary. Despite this fact, the convergence efforts conducted so far bear a continuous quest for uniformization. Uniformity is full compliance with a structure or rule. Uniformity aims to realize international accounting as a uniform purpose at the conceptual level and practical level. .(Çankaya,Aydoğan,2008,p.302) It may be remarkable to see the standards adopted by many countries despite the presence of so many reasons. However, the question we should ask is: Is convergence a practice that countries are willingly into? Or have the countries really adopted the standards in consideration of the positive effects of accounting standards on accounting practices? For us, convergence is essentially a uniformity imposition of global conditions in its current practice. At this point, we see this imposition as compulsory isomorphism. Isomorphism, meaning identity of form, means the organizations working in the same framework having identical conditions and resulting in the formation of similar structure and actions, and making similar arrangements as a result of similar restrictions. However, in compulsory isomorphism, organizations are pressurized by external pressures, general (cultural) expectations, and other organizations. ―From this point of view, adoption of international accounting standards emerging within the frame of convergence efforts as a whole by many countries may also be considered compulsory isomorphism.‖ (Rodrigues,Craig:2007,p.743) For example, the reasons underlying the adoption in Turkey as a whole of international standards published by standard-setting organizations (its creating isomorphic conditions by necessity) are as follows: 1-Globalization: Currently puts Turkey as well as the entire world into type concept of convergence. 2-EU Negotiations: While chapters are opened and closed in The process of Turkey‘s accession of the EU, the standards are accepted with the thought that it will result is support as there is a desire to ensure harmony with Europe on all matters in Turkey. 3-Desire to Increase Foreign Investment: Because Turkey is a developing country, there is a desire for increasing the capital build-up in the country and ensuring economic enhancement. Standards are being adopted to facilitate the procedures of capital holders that will invest in Turkey, and to assist in evaluating the companies they will buy, and this will is reflected in the Turkish Commerce Code currently being discussed by the Turkish Grand National Assembly. 4-Pressures from the Business World: Turkish business world asks the adoption of standards on grounds that it trades and collaborates most with the European countries With these and such other reasons, many countries are adopting the international standards ―by necessity‖ as their national standards. For example, the desire to increase foreign investment is a desire of not only Turkey but of other developing countries as well. On the other hand, all countries desirous of attracting foreign investments try 622 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo to see the same capital holders in their countries. That is, as in the definition of isomorphism, developing countries are aiming the same capital, and as can be easily imagined, that the other developing countries take measures aiming to reduce the costs and increase the trusts of such capital holders and, for example their adoption of international standards, putting Turkey into an isomorphic practice and resulting in the Turkish translation of the international standard and its publishing as a national standard. When doing this, general expectations are pressurized and led by the business world and capital holders. This shows the necessity dimension of the isomorphic practice. Problems Of Convergence And Proposal For Solution: The process of convergence continues in the entire world with various problems. The main problems of the process are mainly as follows: (1) Problems on interpretation, (2) Language related problems, (3) Problems on technical terminology (terminology problem) (4) Problems relating to changes in profit measurements, (5) The role of capital markets, (6) Political influences.(Demir,2009,p.5) With IFRS‘s published in the convergence process, the aim is to increase liquidity, level of transparency, international collaborations and fund collection abilities from international markets, reducing funding costs, preservation of competition and contributing to the efforts aimed at creating an economic union. Standards to serve this aim should offer principle-based, dynamic, abstract-priority dependent solutions, suitable for all conditions and businesses. (Gönen, Uğurgel, p.1)However, as mentioned above, there are many problems preventing the formation of standards with such principles. For example, the understanding and desire that the standards should be principlebased does not match Turkey‘s accounting structure. Turkish accounting system has a tax-based approach, the legislator prepared its accounting regulations on tax basis and principle-based in parallel with this. However, as mentioned above, expectations and coercions have put Turkey in a position to develop isomorphic practices for principle-based standards. In fact, uniformity is the adoption of all other countries the accounting practice and reporting standards of several countries. Today, considering the economic effectiveness of capital-intensive countries, if we assume that capital-intensive -developed- countries will be more effective in these accounting practices and reporting, that is if we accept the standards as a common language, it is obvious that developed countries will inject more words into this language. It is clear that developing countries will use the language of the developed ones if the language develops in this manner. Just as a human being speaks his own language best, it should be able to arrange its financial reports first based on the needs of its own country. Speaking the uniformizing accounting language ―by necessity‖, and creating isomorphic practices, developing countries are negatively affected by this process. A situation might arise resembling the difficulty of someone speaking another language in his own country. This is because the developed countries where there are more capital holders have become an industrialized, professional and an informal society. Capital-holding countries mostly look alike one another. For example, an accounting convergence between Germany and France might not be rejected by both of these countries. However, trying to uniformize the accounting practices of Germany and Turkey will create different responses, also bringing many challenges. The economic structure of countries, and their abovementioned cultural differences will make it difficult to practice the same accounting system. For example, level of avoidance of uncertainties, one of Hofstede‘s cultural dimensions, is lower in countries with higher capital accumulations, which will make it easier to adopt new standards, as they are bolder and have risk-based understandings. So the best thing to do is to make efforts in order to minimize the differences between practices and systems. If the aim of convergence is to create a common language in accounting practices and financial tables and to speak that language, the only way to create a common language cannot be the convergence process aiming uniformization. In its place, ways should be considered that would minimize the differences among countries. Mutual recognition and reconciliation are some of the alternatives we can mention at this point. Mutual recognition expresses the acceptance of national financial reports although they are not prepared according to the accounting principles of foreign countries. Mutual recognition is in practice between USA and Canada. US companies may be traded in the Canadian Securities Exchange with US-GAAP‘-compliant financial statements. American companies can trade in the Securities Exchanges of European Union countries based on financial statements prepared in compliance with US-GAAP. Although mutual recognition is very well practiced in 623 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo the case of Canada and the USA, the role of close economic and cultural ties between the two nations and the identity of standards and targets in accounting should not be forgotten. Reconciliation is the permission for preparation of financial reports of foreign companies according to the accounting principles of their countries. However, in reconciliation, reconciliation is established arrangements relating to net profit and equities, which are considered as the most important factor by users of financial statements. The purpose of reconciliation is to reveal the great differences arising between the accounting practices. Thanks to reconciliation, foreign investor companies can obtain information about their assets and profitability levels based on their own accounting principles. As a result of the reconciliation, investors can make easy comparisons. The positive side of reconciliation is that it is less costly than the harmonization of all financial reports based on foreign accounting principles. (Çankaya,Aydoğan, 2008,p.307-308) The concepts of reconciliation and mutual recognition also have negative aspects. The negative aspect of reconciliation are expressed to be its presentation of summary information relating to the financial situations of companies and its failure to make disclosures about the general conditions of companies. The negative aspect of mutual recognition is the difficulty that financial users might encounter in understanding different accounting standards. In fact, to remove such negative aspects, XBRL (eXtensible Business Reporting Language), supported for convergence, may be used. As the language of financial reporting, XBRL is a standard, platform-independent, digital data coding language to be jointly used by financial information producers and information users for data exchange. With this data coding language, businesses shall create their financial reports once and these reports shall require no rearrangement or conversion when transferred to other environments. It will be possible to use these XBRL-prepared financial reports for all financial report exchanges. XBRL permits coding any information about the business. So, loading information suitable for each financial statement item, financial statements complying with both international standards and national standards may be produced. Harmonization efforts in preparing financial statements should methodically reduce the difference between accounting practices and increase the comparability of financial statements prepared and practices in various countries. This will also contribute en reducing the overall difference between the countries. When the overall difference is reduced, problems in preparing and reading financial reports will also lessen. Conclusion Globalization is an inevitable reality directly affecting today‘s economic, social and political events. With globalization, capital movements went beyond national borders, continuously searching for and utilizing new investment opportunities in the international arena. That the accounting system is based on different principles and rules in each individual country produced difficulties in mating rational investment decisions. As a result, there has been the necessity for common financial reporting system valid in all countries and convergence efforts continued led by certain countries and organizations. Every country‘s accounting system differs based on factors like their social, political, financial, cultural etc. environment. Set of uniform financial reporting principles to be imposed disregarding these factors shall not give the intended outcome, with many countries being obliged to produce and bear the costs of financial tables not directly addressing their specific needs, as a price of attracting investments to a country. Instead, unnecessary differences between the accounting systems of countries can be removed, while other differences are being made identical by mutual recognition and reconciliation. With the appropriate use of solutions like XBRL, which has emerged with technological improvements, both the needs of international capital and countries intending to maintain their national accounting systems will be greatly met. References Çankaya,Fikret,Aydoğan,Ertan: The Harmonization Of Account Standarts Ġn Frame Of Cultural Differences. Atatürk Üniverstiy, Journal Of Social Sciences Institute, Vol. 11 No 1 (2008), P.299-326 Demir,Volkan: Financial Reporting Practices Relating Different Approaches, April,2009,P.73-92 Approach To Accounting And Auditing, Gönen Seçkin, Uğurgel GülĢah: The International Financial Reporting Standards And Practices Ġn Transition: Problems And Solutions, Ġn Turkey Http://Www.Tmsk.Org.Tr/Ġndex.Php?Option=Com_Content&Task=View&Ġd=82&Itemid=92 , Access Date:09/05/2010 Moussa Boka, On The International Convergence Of Accounting Standards: Ġnternational Journal Of Business And Menagement, Vol.5, No:4; April 2010 624 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Rodrigues Lucia Lima, Craig Russell: Assessing Ġnternational Accounting Harmonization Using Hegelian Dialectic, Ġsomorphism And Foucault; Critical Perspectives On Accounting, 18 (2007),739-757 625 � 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. 298 Title A name given to the resource Assessing International Accounting Harmonization Using Izomorfism Author Author YILMAZ, Erdal GELMEDİ, Okan Abstract A summary of the resource. The purpose of this study is to tell the convergence process which is being tried to be created by using the izomorfism concept with the standards of international accounting and financial reporting about accounting records and financial reporting throughout the country. Convergence is the activity in which accounting and related sections work together with the purpose of contributing to the developement of a team of accounting standards for every country to be able to use them globally. However, in the studies done in this concept direction it is seen that, by ignoring the differences between countries and the negativenesses resulted form county dynamics, these studies gradually turn into the shape of an obligatory izomorfism. Obligatory izomorfism concerns the way in wich organizations are subject to external pressure, either from organizations they depend upon, or from more general cultural expectations. We think that , as a result of these applications, in the future the regulations that each country will form by adding their own dynamics will come out and the applications will be similar, not the same. Date A point or period of time associated with an event in the lifecycle of the resource 2010-06 Keywords Keywords. Conference or Workshop Item PeerReviewed HB Economic Theory https://omeka.ibu.edu.ba/files/original/663709da883c11d7f531a46e995369c2.pdf f8fb0071090c8927084ff82ab78ad421 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Assessing International Accounting Harmonization Using Izomorfism Erdal YILMAZ 19 Mayıs University Finance And Account Lecturer erdalyilmaz1971@hotmail.com Okan GELMEDĠ Sakarya Univeristy Finance And Account Ph.D. Student okangelmedi@hotmail.com Abstract:The purpose of this study is to tell the convergence process which is being tried to be created by using the izomorfism concept with the standards of international accounting and financial reporting about accounting records and financial reporting throughout the country. Convergence is the activity in which accounting and related sections work together with the purpose of contributing to the developement of a team of accounting standards for every country to be able to use them globally. However, in the studies done in this concept direction it is seen that, by ignoring the differences between countries and the negativenesses resulted form county dynamics, these studies gradually turn into the shape of an obligatory izomorfism. Obligatory izomorfism concerns the way in wich organizations are subject to external pressure, either from organizations they depend upon, or from more general cultural expectations. We think that , as a result of these applications, in the future the regulations that each country will form by adding their own dynamics will come out and the applications will be similar, not the same. Key Words: Harmonization, Accounting Standards, Financial Reporting, Ġzomorfism Introduction Particularly the acceleration of mutual business traffic worldwide and the intention of businesses to operate in countries other than where they are based made it compulsory for all countries to develop a common accounting language. This is why the convergence efforts, which are described as the identification of accounting practices or the collaboration efforts of accounting-related organizations with the aim of developing new standards that will contribute in creating a set of uniform accounting standards that every country can use on a world scale, have started. To achieve this, accounting committees formed worldwide started publishing International Financial Reporting Standards (IFRS). As the national legislation should support the published standards in order that they can be implemented, they are adopted as national standards by countries. However, cultural differences between various countries have rendered the standard application goal of the standards inaccessible. The Study With the increase in international investment activities and rapid circulation of capital globally, global economy gained an important acceleration on the one hand while the capital holders started enjoying higher profitability on the other. Firms bound to the international market with an expectation of better profits are bearing the costs largely while making investment decisions. Particularly because the financial indicators relating to the investment area or financial statements of companies are prepared based on varying accounting systems and practices in individual countries, investors were required to bear significant costs during the decision-making process and make various conversions in order to test the accuracy of such financial data and render them understandable for themselves. One of the efforts conducted aimed at reducing said costs of investors are the efforts to narrow the differences in the accounting systems of individual countries. This is because the losses and costs borne by global capital holders for their decisions in the countries they invest in made the accuracy of financial statements in invested countries questionable. ( Gönen,Uğurgel:p.1) This is why convergence eforts have started today as a non-returnable development process. (Moussa,2010;p.1) IASB, FASB, and other standard-setting organizations describe the concept 621 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo of convergence as increasing the conformity of the standards of each organization for high quality financial statements. To ensure this standardization, these organizations set and publish accounting standards, and the countries adopt these standards sometimes with minor changes but as a national accounting standard most of the time. That is, the intent, which was the convergence, meaning quality financial reporting, has become uniformization aiming to comply fully with the standards published. However, the evolution of standards in the form of uniformization gradually puts accounting practices away from the socio-economic realities of the country. To illustrate; while business transactions in certain countries are made beforehand, they are mostly done at fixed future times in countries like Turkey. In which case, the impacts of accounting standards regarding the recognition of term differences shall vary from one country to the other. Moreover, many problems are encountered during the stage of application of standards. This is because accounting practices have become different in all countries for different reasons. The main reasons underlying the differences in the accounting systems of countries are listed below: -Legal System -Sources of Finance -Political and Economic Development -Economic Crises -Taxation -Securities Exchange -National Culture -Inflation -Reconciliation of Accountants Demanding that accounting practices become completely the same and trying to pump an excessive optimism is a vain effort in the face of existence of many differences caused by the above reasons in the accounting systems and practices worldwide. Even though a uniform accounting system is achieved as a result of efforts shown for the standardization of these efforts, the outcomes might not be as desired. This is because the interpretation and application of standards by countries with differing accounting cultures will naturally vary. Despite this fact, the convergence efforts conducted so far bear a continuous quest for uniformization. Uniformity is full compliance with a structure or rule. Uniformity aims to realize international accounting as a uniform purpose at the conceptual level and practical level. .(Çankaya,Aydoğan,2008,p.302) It may be remarkable to see the standards adopted by many countries despite the presence of so many reasons. However, the question we should ask is: Is convergence a practice that countries are willingly into? Or have the countries really adopted the standards in consideration of the positive effects of accounting standards on accounting practices? For us, convergence is essentially a uniformity imposition of global conditions in its current practice. At this point, we see this imposition as compulsory isomorphism. Isomorphism, meaning identity of form, means the organizations working in the same framework having identical conditions and resulting in the formation of similar structure and actions, and making similar arrangements as a result of similar restrictions. However, in compulsory isomorphism, organizations are pressurized by external pressures, general (cultural) expectations, and other organizations. ―From this point of view, adoption of international accounting standards emerging within the frame of convergence efforts as a whole by many countries may also be considered compulsory isomorphism.‖ (Rodrigues,Craig:2007,p.743) For example, the reasons underlying the adoption in Turkey as a whole of international standards published by standard-setting organizations (its creating isomorphic conditions by necessity) are as follows: 1-Globalization: Currently puts Turkey as well as the entire world into type concept of convergence. 2-EU Negotiations: While chapters are opened and closed in The process of Turkey‘s accession of the EU, the standards are accepted with the thought that it will result is support as there is a desire to ensure harmony with Europe on all matters in Turkey. 3-Desire to Increase Foreign Investment: Because Turkey is a developing country, there is a desire for increasing the capital build-up in the country and ensuring economic enhancement. Standards are being adopted to facilitate the procedures of capital holders that will invest in Turkey, and to assist in evaluating the companies they will buy, and this will is reflected in the Turkish Commerce Code currently being discussed by the Turkish Grand National Assembly. 4-Pressures from the Business World: Turkish business world asks the adoption of standards on grounds that it trades and collaborates most with the European countries With these and such other reasons, many countries are adopting the international standards ―by necessity‖ as their national standards. For example, the desire to increase foreign investment is a desire of not only Turkey but of other developing countries as well. On the other hand, all countries desirous of attracting foreign investments try 622 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo to see the same capital holders in their countries. That is, as in the definition of isomorphism, developing countries are aiming the same capital, and as can be easily imagined, that the other developing countries take measures aiming to reduce the costs and increase the trusts of such capital holders and, for example their adoption of international standards, putting Turkey into an isomorphic practice and resulting in the Turkish translation of the international standard and its publishing as a national standard. When doing this, general expectations are pressurized and led by the business world and capital holders. This shows the necessity dimension of the isomorphic practice. Problems Of Convergence And Proposal For Solution: The process of convergence continues in the entire world with various problems. The main problems of the process are mainly as follows: (1) Problems on interpretation, (2) Language related problems, (3) Problems on technical terminology (terminology problem) (4) Problems relating to changes in profit measurements, (5) The role of capital markets, (6) Political influences.(Demir,2009,p.5) With IFRS‘s published in the convergence process, the aim is to increase liquidity, level of transparency, international collaborations and fund collection abilities from international markets, reducing funding costs, preservation of competition and contributing to the efforts aimed at creating an economic union. Standards to serve this aim should offer principle-based, dynamic, abstract-priority dependent solutions, suitable for all conditions and businesses. (Gönen, Uğurgel, p.1)However, as mentioned above, there are many problems preventing the formation of standards with such principles. For example, the understanding and desire that the standards should be principlebased does not match Turkey‘s accounting structure. Turkish accounting system has a tax-based approach, the legislator prepared its accounting regulations on tax basis and principle-based in parallel with this. However, as mentioned above, expectations and coercions have put Turkey in a position to develop isomorphic practices for principle-based standards. In fact, uniformity is the adoption of all other countries the accounting practice and reporting standards of several countries. Today, considering the economic effectiveness of capital-intensive countries, if we assume that capital-intensive -developed- countries will be more effective in these accounting practices and reporting, that is if we accept the standards as a common language, it is obvious that developed countries will inject more words into this language. It is clear that developing countries will use the language of the developed ones if the language develops in this manner. Just as a human being speaks his own language best, it should be able to arrange its financial reports first based on the needs of its own country. Speaking the uniformizing accounting language ―by necessity‖, and creating isomorphic practices, developing countries are negatively affected by this process. A situation might arise resembling the difficulty of someone speaking another language in his own country. This is because the developed countries where there are more capital holders have become an industrialized, professional and an informal society. Capital-holding countries mostly look alike one another. For example, an accounting convergence between Germany and France might not be rejected by both of these countries. However, trying to uniformize the accounting practices of Germany and Turkey will create different responses, also bringing many challenges. The economic structure of countries, and their abovementioned cultural differences will make it difficult to practice the same accounting system. For example, level of avoidance of uncertainties, one of Hofstede‘s cultural dimensions, is lower in countries with higher capital accumulations, which will make it easier to adopt new standards, as they are bolder and have risk-based understandings. So the best thing to do is to make efforts in order to minimize the differences between practices and systems. If the aim of convergence is to create a common language in accounting practices and financial tables and to speak that language, the only way to create a common language cannot be the convergence process aiming uniformization. In its place, ways should be considered that would minimize the differences among countries. Mutual recognition and reconciliation are some of the alternatives we can mention at this point. Mutual recognition expresses the acceptance of national financial reports although they are not prepared according to the accounting principles of foreign countries. Mutual recognition is in practice between USA and Canada. US companies may be traded in the Canadian Securities Exchange with US-GAAP‘-compliant financial statements. American companies can trade in the Securities Exchanges of European Union countries based on financial statements prepared in compliance with US-GAAP. Although mutual recognition is very well practiced in 623 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo the case of Canada and the USA, the role of close economic and cultural ties between the two nations and the identity of standards and targets in accounting should not be forgotten. Reconciliation is the permission for preparation of financial reports of foreign companies according to the accounting principles of their countries. However, in reconciliation, reconciliation is established arrangements relating to net profit and equities, which are considered as the most important factor by users of financial statements. The purpose of reconciliation is to reveal the great differences arising between the accounting practices. Thanks to reconciliation, foreign investor companies can obtain information about their assets and profitability levels based on their own accounting principles. As a result of the reconciliation, investors can make easy comparisons. The positive side of reconciliation is that it is less costly than the harmonization of all financial reports based on foreign accounting principles. (Çankaya,Aydoğan, 2008,p.307-308) The concepts of reconciliation and mutual recognition also have negative aspects. The negative aspect of reconciliation are expressed to be its presentation of summary information relating to the financial situations of companies and its failure to make disclosures about the general conditions of companies. The negative aspect of mutual recognition is the difficulty that financial users might encounter in understanding different accounting standards. In fact, to remove such negative aspects, XBRL (eXtensible Business Reporting Language), supported for convergence, may be used. As the language of financial reporting, XBRL is a standard, platform-independent, digital data coding language to be jointly used by financial information producers and information users for data exchange. With this data coding language, businesses shall create their financial reports once and these reports shall require no rearrangement or conversion when transferred to other environments. It will be possible to use these XBRL-prepared financial reports for all financial report exchanges. XBRL permits coding any information about the business. So, loading information suitable for each financial statement item, financial statements complying with both international standards and national standards may be produced. Harmonization efforts in preparing financial statements should methodically reduce the difference between accounting practices and increase the comparability of financial statements prepared and practices in various countries. This will also contribute en reducing the overall difference between the countries. When the overall difference is reduced, problems in preparing and reading financial reports will also lessen. Conclusion Globalization is an inevitable reality directly affecting today‘s economic, social and political events. With globalization, capital movements went beyond national borders, continuously searching for and utilizing new investment opportunities in the international arena. That the accounting system is based on different principles and rules in each individual country produced difficulties in mating rational investment decisions. As a result, there has been the necessity for common financial reporting system valid in all countries and convergence efforts continued led by certain countries and organizations. Every country‘s accounting system differs based on factors like their social, political, financial, cultural etc. environment. Set of uniform financial reporting principles to be imposed disregarding these factors shall not give the intended outcome, with many countries being obliged to produce and bear the costs of financial tables not directly addressing their specific needs, as a price of attracting investments to a country. Instead, unnecessary differences between the accounting systems of countries can be removed, while other differences are being made identical by mutual recognition and reconciliation. With the appropriate use of solutions like XBRL, which has emerged with technological improvements, both the needs of international capital and countries intending to maintain their national accounting systems will be greatly met. References Çankaya,Fikret,Aydoğan,Ertan: The Harmonization Of Account Standarts Ġn Frame Of Cultural Differences. Atatürk Üniverstiy, Journal Of Social Sciences Institute, Vol. 11 No 1 (2008), P.299-326 Demir,Volkan: Financial Reporting Practices Relating Different Approaches, April,2009,P.73-92 Approach To Accounting And Auditing, Gönen Seçkin, Uğurgel GülĢah: The International Financial Reporting Standards And Practices Ġn Transition: Problems And Solutions, Ġn Turkey Http://Www.Tmsk.Org.Tr/Ġndex.Php?Option=Com_Content&Task=View&Ġd=82&Itemid=92 , Access Date:09/05/2010 Moussa Boka, On The International Convergence Of Accounting Standards: Ġnternational Journal Of Business And Menagement, Vol.5, No:4; April 2010 624 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Rodrigues Lucia Lima, Craig Russell: Assessing Ġnternational Accounting Harmonization Using Hegelian Dialectic, Ġsomorphism And Foucault; Critical Perspectives On Accounting, 18 (2007),739-757 625 � 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. 242 Title A name given to the resource Assessing International Accounting Harmonization Using Izomorfism Author Author YILMAZ, Erdal GELMEDİ, Okan Abstract A summary of the resource. The purpose of this study is to tell the convergence process which is being tried to be created by using the izomorfism concept with the standards of international accounting and financial reporting about accounting records and financial reporting throughout the country. Convergence is the activity in which accounting and related sections work together with the purpose of contributing to the developement of a team of accounting standards for every country to be able to use them globally. However, in the studies done in this concept direction it is seen that, by ignoring the differences between countries and the negativenesses resulted form county dynamics, these studies gradually turn into the shape of an obligatory izomorfism. Obligatory izomorfism concerns the way in wich organizations are subject to external pressure, either from organizations they depend upon, or from more general cultural expectations. We think that , as a result of these applications, in the future the regulations that each country will form by adding their own dynamics will come out and the applications will be similar, not the same. Date A point or period of time associated with an event in the lifecycle of the resource 2010-06 Keywords Keywords. Conference or Workshop Item PeerReviewed HB Economic Theory https://omeka.ibu.edu.ba/files/original/777ca86e7720a4b794bd1ddf720e549c.pdf 570aa45eb6c503aeeac0e421336a2983 PDF Text Text ASSESSING PRAGMATIC COMPETENCE OF L2 LEARNERS Marija Kusevska & Tatjana Ulanska & Biljana Ivanovska & Nina Daskalovska & Liljana Mitkovska University Goce Delchev-Stip & FON University Article History: Submitted: 08.06.2015 Accepted: 08.08.2015 Abstract: The purpose of this paper is to explore the components of pragmatic competence for L2 learners. Developing pragmatic competence in a second/foreign language has been addressed in many articles and publications on cross-cultural and interlanguage pragmatics (BardoviHarlig, 1999; Barron, 2003; Blum-Kulka, House, & Kasper, 1989; Cohen & Ishihara, 2005; Ishihara & Cohen, 2010; Kasper & Blum-Kulka, 1993; McConachy & Hata, 2013; Trosborg, 2010; Wigglesworth & Yates, 2007; etc.). The Common European Framework of Reference for Languages (Council of Europe, 2001) also addresses this issue. Their stance is that communicative language competences include linguistic, sociolinguistic and pragmatic competences. Pragmatic competence itself includes learner’s knowledge of the principles according to which messages are: a. organized, structured and arranged (discourse competence); b. used to perform communicative functions (functional competence); c. sequenced according to interactional and transactional schemata (design competence) (Council of Europe, 2001, p. 123). Roever (2005) chose three components for his web-based test of pragmatic competence: speech acts, implicatures and routines. Research on interlanguage pragmatics often focuses on speech acts, politeness, use of formulaic expressions, mitigation, etc. In determining L2 learner’s pragmatic competence we face two major problems: 1. what components of learner’s interlanguage to measure; and 2. how to measure them. In this paper, we first define interlanguage pragmatics. Then we refer to issues referring to pragmatic competence and components that are relevant for its development. Finally, we discuss instruments and methods of testing interlanguage pragmatic competence. Keywords: interlanguage, speech acts, pragmatic competence, L2 learners �INTRODUCTION The main focus of this paper is on the components of pragmatic competence of L2 learners and their assessment. It resulted from a research related to the project “The role of explicit instruction in developing pragmatic competence in learning English and German as a foreign language.” The participants in the project are students of English and German at the Faculty of Philology at Goce Delcev University in Stip, Republic of Macedonia. The project was motivated by the importance of pragmatic knowledge, which allows learners to adequately communicate in the target language. The main goals of teaching foreign languages have long been preparing learners to communicate effectively in the language they are learning. Followers of the Communicative Method for decades have been highlighting the fact that knowledge of vocabulary and grammatical structures is not enough for successful communication in the target language. Learners need to be trained to choose the right linguistic means with reference to their interlocutors and their relationship with them. Having in mind this goal of language instruction, we may expect pragmatics to have the leading role in language learning and teaching. Unfortunately, it remains on the margins of foreign language teaching. In language learning textbooks it is represented only as much as it is necessary so that authors are not blamed for not following the modern approaches to language learning and still holding firmly to the traditional way in which grammar is most important, vocabulary is second, and there is a miscellaneous mixture of other areas, including pragmatics. LITERATURE REVIEW IN DEFINING INTERLANGUGE PRAGMATICS There is a long tradition of research into cross-cultural and interlanguage pragmatics in which researchers address the issue of developing pragmatic competence in a foreign/second language (Bardovi-Harlig, 1999; Barron, 2003; Blum-Kulka, House, & Kasper, 1989; Cohen & Ishihara, 2005; Ishihara & Cohen, 2010; Kasper & Blum-Kulka, 1993; McConachy & Hata, 2013; Trosborg, 2010; Wigglesworth & Yates, 2007; etc.). Interlanguage pragmatics has been perceived and defined in various ways by researchers. The learner’s pragmatic ability according to Kasper and Blum-Kulka (1993, p.3) is seen as ‘a non-native speaker’s use and acquisition of linguistic action patterns in a second language’. Kasper and Schmidt (1996) claim that it has been modeled on cross-cultural pragmatics. There is a long list of researchers that have done cross-sectional or longitudinal studies on interlanguage pragmatics attempting to explain and define it but it was Kathleen Bardovi-Harling (1999) who showed her doubts that explaining and defining it makes it an acquisitional endeavor. Following this issue Barron (2003) in her book ‘Acquisition in Interlanguage Pragmatics’ presented valuable information for the process of acquisition of pragmatic competence as well as the �development of pragmatic competence, which is an area of research neglected in interlanguage pragmatics. Crystal (1985, p. 240) provides us with a broad definition that “pragmatics is the study of language from the point of view of users, especially of the choices they make, the constraints they encounter in using language in social interaction and the effects their use of language has on other participants in the act of communication.” According to Crystal’s definition it is not only speech acts that are crucial for the successful communication but also the social context of discourse such as power and politeness, use of metaphor and irony, etc. The Common European Framework of Reference for Languages (Council of Europe, 2001) also addresses this issue. In the CEFR the communicative language competences include linguistic, sociolinguistic and pragmatic competences. The CEFR identifies the following matters as sociolinguistic competences: linguistic markers of social relations, politeness conventions, expressions of folk-wisdom, register differences, and dialect and accent. Pragmatic competence itself includes learner’s knowledge of the principles according to which messages are: a. organized, structured and arranged (discourse competence); b. used to perform communicative functions (functional competence); c. sequenced according to interactional and transactional schemata (design competence) (Council of Europe, 2001, p.123). INTERLANGUAGE PRAGMATICS ISSUES The significance of pragmatic competence has been addressed by many researchers in the field of second/foreign language acquisition, but it is evident that the awareness level of the practitioners in language teaching is still on a critical low level. Studies have shown (Thomas, 1983, p. 97) that native speakers consider grammatical and lexical mistakes normal and expected but they tend to assume that learners possess the same pragmatic norms and respond in the same way as they would. The main pragmatic issues that often occur are misunderstandings between the speakers, participating in a conversation as a listener (backchannelling), understanding metalanguage and metapragmatics, understanding the unsaid and assessing the unsaid, avoiding a speech act to accommodate a target culture norm, nonverbal behavior. COMPONENTS FOR TESTING INTERLANGUAGE PRAGMATICS In order to collect data and test the pragmatic competence a methodological method is required to be set. A probably most accurate and ideal method to test the pragmatic competence of L2 learners is to compare their comprehension and production to the one of native speakers. Roever (2005) chose three components for his web-based language pragmatics test: speech acts, implicatures and routines. Numerous cross-cultural pragmatic studies have been conducted for empirical research purposes to study speech acts such as requests, apologies, refusals, complaints and suggestions, among many others (Beebe et al., 1990; Blum-Kulka, 1982; Cohen et al., 1986; �Gass & Neu, 1996; House & Kasper, 1987; Ikoma, 1993; Kasper, 1989; Olshtain & Weinbach, 1987; Takahashi & Beebe, 1987, 1993; Trosborg, 1995). Test development for interlanguage pragmatic assessment Pragmatic competence is understood as “the knowledge of the linguistic resources available in a given language for realizing particular illocutions, knowledge of the sequential aspects of speech acts, and finally, knowledge of the appropriate contextual use of the particular language’s linguistic resources” (Barron, 2003 p.10). Thus defined, pragmatic competence includes the ability to perform language functions and the knowledge of socially appropriate language use. Although it may seem that conversation, in which speech acts are embedded, is unsystematic, it is rule-governed by social and cultural rules. Social and cultural rules dictate the strategies and the linguistic means used in the given context. Yet, there are a number of tests that focus on one or the other (Hudson et al., 1995; Roever, 2005, 2006b; Bouton, 1988, 1994, 1999). As McNamara (2006) put it, we have to “keep it social, but practical.” Given that pragmatics is a fairly broad area, it is difficult to design a single test that assesses the entirety of a learner’s pragmatic competence. Again, in analogy to testing in general, it is possible to attain broader content coverage and test an appreciable chunk of pragmatic competence by using a test battery, but testing pragmatic competence as a whole is just as complex, time-consuming, and impractical as it would be to test language competence as a whole. Depending on the purpose of the test, different aspects of pragmatic competence can be tested. (McNamara, 2006, p. 65) However, because pragmalinguistics and sociopragmatics are closely related, it is difficult to design a test that tests exclusively pragmalinguistics or sociopragmatics. Our view is that assessment of pragmatic competence must include both. In the process of preparing the testing of the speech acts there are several points that have normally become essential in the process of preparation of testing the pragmatic competence. The power of the speaker and the listener, the social distance between the speaker and the listener with respect to familiarity and solidarity, and the degree of imposition caused by the speech act situation are the three sociocultural variables of concern. INSTRUMENTS FOR ASSESSING INTERLANGUAGE PRAGMATIC ABILITY There are several instrument widely accepted and used by researchers for testing pragmatic competence, such as Discourse Completion Task (DCT), roleplays, interviews, multiple choice questionnaires, corpus data. In this section of our paper we discuss the instruments and methods that we used for assessing the pragmatic competence of English and German language learners. Since assessment of L2 pragmatics has tended to focus on speech acts, for the purpose of our research project, we also limit ourselves to speech acts. We will refer to 1. some instruments used to measure pragmatic competence, 2. context parameters, i.e. the �setting in which the speech act takes place, 3. the importance of authenticity and 4. the importance of retrospection. The studies that we have looked at have most often used DCTs, oral or written, and role plays, for assessing learners’ pragmatic competence. Native-speaker performance is the benchmark against which we are judging nonnative speech act performance. The very fact that the field of language pragmatics continues to develop means that paradigms continue to shift and consequently language assessment measures must be constructed consistent with the newly emerging patterns. So, the question remains as to whether it is possible to construct a language assessment measure that accurately determines success at performance of speech acts. And in a truly sociolinguistic fashion, we would have to respond, “It depends” (Boxer & Cohen, 2004, p.323). The responses will be rated for: (1) ability to use the correct speech act; (2) typicality of expressions; (3) appropriateness of amount of speech and information given; (4) level of formality; (5) directness; and (6) politeness Discourse Completion Task (DCT) DCTs are the most criticized, but the most frequently used type of instrument for measuring pragmatic competence. DCTs are attractive because they “elicit something akin to real-world speech act performance and because they are still somewhat practical despite the need for rating at least they can be administered to large numbers of test takers at the same time.” (McNamara, 2006, p.65) Although there are many claims that DCTs do not replicate reality, and people do not use DCT responses in the same way that they use language in real-life communication, there are certain aspects that can be assessed with this instrument. McNamara (2006, p.67) points out that “although DCTs (and most multiple choice measures) measure knowledge and do not allow direct predictions of real-world performance, they can be thought of as measuring potential for performance, as knowledge is arguably a necessary precondition for performance.” The DCT that we used for assessing our language learners’ pragmatic competence consists of three parts referring to the three distinct speech acts: requests, apologies and complaints. In constructing the section on requests, we referred to the studies of Blum-Kulka, & Olshtain (1984), Economidou-Kogetsidis & Woodfield (2012), and Olshtain & Cohen (1990); for apologies we referred to Blum-Kulka, & Olshtain (1984), Ogiermann (2009), and Trosborg (1995); while for complaints we referred to Trosborg (1995). In order to eliminate any weaknesses the DCT was piloted with 20 students. After doing the DCT, the students were asked to provide Yes/No responses to the following statements: 1. The information provided in the situation is sufficient (enough). 2. The situation and the roles of the participants in the conversation are clear. 3. The situations reflect possible everyday situations. 4. The context of the situation is appropriate for Macedonian students. �5. The following situations should be removed from the list: apologies - /requests - /complaints 6. The following situations need improvement: apologies - /requests - /complaints On the basis of the students’ remarks we concluded that: - some of the situations needed further clarification about the relationship between the speaker and the hearer, e.g. if they are friends, how close they are; if they are acquaintances how well they know each other; - the instructions required students to say something in each of the situations. However, they felt that in some of the situations which were supposed to trigger complaints or apologies they would just opt out; - there were a few problems with vocabulary, e.g. dent in the fender; - there were two situations that many of the students did not understand and had to be rephrased. Role plays In comparison with DCTs, role plays are more similar to real life speech situations. As in real conversation “there is a distributed responsibility among interlocutors for the creation of sequential coherence, identities, meaning, and events.” (McNamara, 2006, p. 46). The context that they provide is more detailed, there are two interlocutors and their roles are described more precisely. There is also a moment of surprise. Although a great deal of the talk is predicted, the hearer cannot be sure what strategies, formulaic expressions and other linguistic means the speaker will use. The hearer may also be surprised by the attitude projected by the speaker and may need to adapt and modify its own responses in compliance with it. Interlocutors have to apply conversational strategies such as language planning, asking for clarification, conversation management, etc. All these characteristics make conversations look more like conversations in real life. Still, it cannot establish context as in real world. There is nothing at stake, the face of the speaker and the hearer is not really threatened, speakers may be bolder and risk more than in real life. There are, however, a few drawbacks in the realization of the role plays. It is more difficult to organize and manage the process of data collection. It is difficult to keep track of a large number of students and ensure that students doing a role play are of the same level of proficiency. It is also time consuming and difficult to transcribe the conversations. Most of the students found the role plays interesting. Yet, there were some who found it stressful. In our research, we used nine role plays, three for each of the speech acts. It would be interesting to compare the results from the DCT with the results from the role plays. In the following stages of our project it is intended to do so. Retrospective verbal report Kasper & Dahl (1991) called attention to the usefulness of retrospective verbal report for better determining the nature of possible transfer from L1 norms of speech behavior in nonnative �L2 speech act performance. The aim of such interview is to check if the students are aware of the norms of interaction in a given context: power, social distance and severity of offence/degree of imposition. Additionally we can check if the students are aware of the norms of interaction in the English and Macedonian culture (positive politeness/negative politeness; directness/indirectness) as well as how the actual environment influences their behavior (classroom, not natural environment). We made the following list of questions for this retrospective interview which immediately followed the role plays: 1. Are you happy with how you formulated your speech act? What were you influenced by? (setting, description of the situation, perceived relationship, perceived power/social distance/ degree of imposition/offence, classroom environment, pressure of being taped, your interlocutor’s behavior, what you thought you were expected to say, etc.) 2. Do you think you might want to alter what you have said? Why? 3. Would you say the same if your interlocutor’s role was different (professor/friend/neighbor/ mother/brother/sister)? What would you say in that case? Why? 4. Do you think if you were speaking to a native speaker of English you would say something different? Why? 5. Do you think a native speaker would formulate their request/apology/complaint in the same way? How would it be different? Why would s/he formulate it that way? 6. What would you say if you were speaking to a Macedonian speaker? How different is it from what you said to an English speaker? What is the difference a result of? 7. Which speech act do you find the easiest/most difficult to produce? Why? This kind of data can be instrumental in better understanding the products of such elicitation techniques. We may learn how the respondents actually perceived each situation (e.g. how they perceived the role status of the interlocutors, the imposition, seriousness of the offence, etc.), and how their perceptions influenced their responses, what they wanted to say vs. what they actually said, how they planned out their responses, and what they thought of going through the tasks altogether. CONCLUSION In this paper we discussed pragmatic competence, components relevant for its development, and some instruments for pragmatic competence assessment. In particular, we focused on speech acts. We described the battery of tasks that we developed for our project as well as their advantages and drawbacks. In the next stage of the project, we will proceed to comparing learners’ to native speakers’ performance and compiling a syllabus for speech act acquisition. The project referred to in this paper was motivated by the lack of valid data on communicative competences of Macedonian learners of English and German as well as by the need of tracing effective methods for reinforcing communication skills. The research will include contrastive analysis of speech acts, design of instruments for pragmatic competence assessment �and design of learning modules for developing pragmatic competence. The project anticipates placement of the learning modules on the Internet, thus making them available for the learners. The analysis of learners’ pragmatic competence after studying the modules will show to what extent explicit instruction can reinforce their communication ability. We believe that with this the project will make great contribution to the development of language learners’ communication skills. REFERENCES Bachman, L. (1990). Fundamental considerations in language testing. Oxford: Oxford University Press. Bardovi-Harlig, K. (1999). Exploring the interlanguage of interlanguage pragmatics: A research agenda for acquisitional pragmatics. Language Learning 49, 677-713. Barron, A. (2003). Acquisition in interlanguage pragmatics. Amsterdam: John Benjamins Publishing Company. Blum-Kulka, S. (1987). Indirectness and politeness: Same or different? Journal of Pragmatics 11 (2), 131-146. Blum-Kulka, S. (1992). The metapragmatics of politeness in Israeli society. In R. J. Watts, S. Ide, & K. Ehlich, Politeness in language: Studies in its history, theory and practice (pp. 255-280). Berlin: Mouton de Gruyter. Blum-Kulka, S., House, J., & Kasper, G. (1989). Cross-cultural pragmatics: requests and apologies. Norwood: Ablex Publishing Corporation. Boxer, D., & Cohen, A. D. (2004). Studying speaking to inform second language learning. Clevedon: Multilingual Matters Ltd. Cohen, A. D. (2004). Assessing speech acts in a second language. In D. Boxer, & A. D. Cohen, Studying speaking to inform second language learning (pp. 302-327). Clevedon/Buffalo/Toronto: MULTILINGUAL MATTERS LTD. Cohen, A. D., & Ishihara, N. (2005). A web-based approach to strategic learning of speech acts. Minneapolis, MN: Center for Advanced Research on Language Acquisition, University of Minnesota. Cohen, A. D., & Ishihara, N. (2005). Strategies for learning and performing L2 speech acts. Intercultural Pragmatics 2 (3), 275-301. Coulmas, F. (1981). Poison to your soul: Thanks and apologies contrastively viewed. In Conversational Routine (pp. 69-91). The Hague: Mouton. �Council of Europe. (2001). Common European Framework of Reference for Languages: Learning, teaching, assessment. Cambridge: Cambridge University Press. Crystal, D. (1985). A dictionary of linguistics and phonetics. 2nd edition. New York: Basil Blackwell. Faerch, C., & Kasper, G. (1983). Strategies in interlanguage communication. London: Longman. Fraser, B. (2010). Pragmatic competence: The case of hedging. In G. Kaltenböck, W. Mihatsch, & S. Schneider, New Approaches to Hedging (pp. 15-34). Bingley: Emerald. Hinkel, E. (2011). Handbook of research in second language teaching and learning. New York, NY: Routledge. Holmes, J. (1990). Apologies in New Zeland English. Language in Society, Vol. 19, No. 2, 155199. Ishihara, N., & Cohen, A. (2010). Teaching and learning pragmatics: Where language and culture meet. London: Longman. Kusevska, M. (1997). Speech acts: The act of complaining in English and Macedonian. MATESL thesis. Tempe, AZ, USA: Arizona State University. Liu, J. (2004). Measuring interlanguage pragmatic knowledge of Chinese EFL learners. PhD dissertation. City University of Hong Kong. McConachy, T., & Hata, K. (2013). Addressing textbook representations of pragmatics and culture. ELT Journal 67 (3), 294-301. McNamara, T. F., & Roever, C. (2006). Language testing: The social dimension. Oxford, UK: Basil Blackwell. O'Keeffe, A., Clancy, B., & Adolphs, S. (2011). Introducing pragmatics in use. London/New York: Routledge. Olshtain, E., & Blum-Kulka, S. (1985). Cross-cultural pragmatics and the testing of communicative competence. Language Testing 2 (1), 16-30. Roever, C. (2005). "That's not fair!" Fairness, bias, and differential item functioning in language testing. University of Hawaii. Ross, S., & Kasper, G. (2013). Assessing second language pragmatics. New York, NY: Palgrave Macmillan. Thomas, J. (1983). Cross-cultural pragmatic failure. Applied Linguistics 4 (2), 91-112. Trosborg, A. (2010). Pragmatics across languages and cultures. Berlin, New York: Walter de Gruyter GmbH & Co. KG. Wigglesworth, G., & Yates, L. (2007). Mitigating difficult requests in the workplace: What learners and teachers need to know. TESOL Quarterly 41, 791-803. �Yamashita, S. (2008). Investigating interlanguage pragmatic ability: What are we testing? In E. Soler, & A. Martinez-Flor, Investigating pragmatics in foreign language learning, teaching and testing (pp. 201-223). Bristol/Buffalo/Toronto: MULTILINGUAL MATTERS. � 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. 2959 Title A name given to the resource ASSESSING PRAGMATIC COMPETENCE OF L2 LEARNERS Author Author Kusevska, Marija Ulanska, Tatjana Ivanovska, Biljana Daskalovska, Nina Mitkovska, Ljiljana Abstract A summary of the resource. The purpose of this paper is to explore the components of pragmatic competence for L2 learners. Developing pragmatic competence in a second/foreign language has been addressed in many articles and publications on cross-cultural and interlanguage pragmatics (Bardovi-Harlig, 1999; Barron, 2003; Blum-Kulka, House, & Kasper, 1989; Cohen & Ishihara, 2005; Ishihara & Cohen, 2010; Kasper & Blum-Kulka, 1993; McConachy & Hata, 2013; Trosborg, 2010; Wigglesworth & Yates, 2007; etc.). The Common European Framework of Reference for Languages (Council of Europe, 2001) also addresses this issue. Their stance is that communicative language competences include linguistic, sociolinguistic and pragmatic competences. Pragmatic competence itself includes learner’s knowledge of the principles according to which messages are: a. organized, structured and arranged (discourse competence); b. used to perform communicative functions (functional competence); c. sequenced according to interactional and transactional schemata (design competence) (Council of Europe, 2001, p. 123). Roever (2005) chose three components for his web-based test of pragmatic competence: speech acts, implicatures and routines. Research on interlanguage pragmatics often focuses on speech acts, politeness, use of formulaic expressions, mitigation, etc. In determining L2 learner’s pragmatic competence we face two major problems: 1. what components of learner’s interlanguage to measure; and 2. how to measure them. In this paper, we first define interlanguage pragmatics. Then we refer to issues referring to pragmatic competence and components that are relevant for its development. Finally, we discuss instruments and methods of testing interlanguage pragmatic competence. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2015-12 Keywords Keywords. Article PeerReviewed L Education (General),P Philology. Linguistics https://omeka.ibu.edu.ba/files/original/842b6e195f046985870a06310b3607e5.pdf a021c19e31d56eaf47309df0d55e7751 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Assessing the companies’ process of IFRS adoption in Romania Ioana Cristina Colbu Stefan cel Mare University, Suceava, Romania ioanac@seap.usv.ro The purpose of this paper is to find and analyze the process of accounting standard adoption in Romania, regarded from companies’ point of view, as well as to discover the issues faced by economic entities. This paper focuses also on the importance of disclosure regarding the consolidated financial statements in the case of listed companies. It examines the changes that had to be made not only in the ledgers, but also in the management of the quoted Romanian companies. The International Financial Reporting Standards have been adopted in Romania starting 2007, and the companies required to present their financial consolidated statements are the ones listed, as stated in European Commission Regulation 1606/2002, without the option of opting out. In the same time, for the individual financial statements, the companies apply the national rules, complying with the European Directives. The implementation of IFRS was a complex process that brought fundamental changes to the process of accounting reporting. Although elements from the International Conceptual Framework were taken in national regulations, such as who the information users’ are, the definitions or qualitative characteristics, there are also differences that create the necessity of having two sets of financial statements for the same listed company. Transactional analysis is basically the same under IFRS and national rules, but the different standards may impact how transactions are recorded. This paper tried to highlight and analyze the differences and the similarities that characterize the international accounting system IAS/IFRS and the national Romanian accounting system. Application of IFRS in Romania is a complex process. Firstly, the process of harmonization of concepts, vocabulary and referential treatments is a necessary procedure, which offers the characterization of a universal accounting language and homogeneous preparations. 172 �International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo On the other hand, the introduction of IFRS showed rejection, caused by misinterpretation of the theoretical topics and processes, produced mainly from the circumstance that in Romania there are no real short term needed to apply the international standards. Keywords: Standard Adoption, Convergence, International Financial Standards, General Accepted Accounting Standards, Financial Statements. 173 � 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. 1586 Title A name given to the resource Assessing the companies’ process of IFRS adoption in Romania Author Author CRISTINA COLBU, Ioana Abstract A summary of the resource. The purpose of this paper is to find and analyze the process of accounting standard adoption in Romania, regarded from companies’ point of view, as well as to discover the issues faced by economic entities. This paper focuses also on the importance of disclosure regarding the consolidated financial statements in the case of listed companies. It examines the changes that had to be made not only in the ledgers, but also in the management of the quoted Romanian companies. The International Financial Reporting Standards have been adopted in Romania starting 2007, and the companies required to present their financial consolidated statements are the ones listed, as stated in European Commission Regulation 1606/2002, without the option of opting out. In the same time, for the individual financial statements, the companies apply the national rules, complying with the European Directives. The implementation of IFRS was a complex process that brought fundamental changes to the process of accounting reporting. Although elements from the International Conceptual Framework were taken in national regulations, such as who the information users’ are, the definitions or qualitative characteristics, there are also differences that create the necessity of having two sets of financial statements for the same listed company. Transactional analysis is basically the same under IFRS and national rules, but the different standards may impact how transactions are recorded. This paper tried to highlight and analyze the differences and the similarities that characterize the international accounting system IAS/IFRS and the national Romanian accounting system. Application of IFRS in Romania is a complex process. Firstly, the process of harmonization of concepts, vocabulary and referential treatments is a necessary procedure, which offers the characterization of a universal accounting language and homogeneous preparations. On the other hand, the introduction of IFRS showed rejection, caused by misinterpretation of the theoretical topics and processes, produced mainly from the circumstance that in Romania there are no real short term needed to apply the international standards. Keywords: Standard Adoption, Convergence, International Financial Standards, General Accepted Accounting Standards, Financial Statements. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-10 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 https://omeka.ibu.edu.ba/files/original/b320c24b8fcd766e01c70fd679567b23.pdf 2b82bde87b65e7ad775829d312ad9c98 PDF Text Text 1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo Assessment – Albanian educational system reality and challenges. Laureta Vavla Department of English and German Languages Aleksander Xhuvani University, Albania loridimashi@hotmail.com Abstract: This paper stresses the importance of assessment in second language class today in the Albanian educational institutions, and in particular the advantages of using assessment in improving teaching and learning. Assessment is generally seen as something done to students by teachers. Many students may feel panicked and confused. Tests descend upon them from time to time and have to be ‗got through‘. This paper discusses the reality of the Albanian teaching and learning institutions in regard to assessment and tests and the challenges encountered. The study goes on and makes a modest attempt to give some practical solutions to these challenges and problems. Key Words: Assessment, testing, teaching, learning Introduction Teaching, learning, assessment and testing – choices in the EFL classrooms Teachers should not only be considered as lifelong learners but they should also be considered as lifelong assessors. These three components: learning, teaching and assessment are and should be considered as interrelated. Without learning there could be no teaching, and vice versa. It is through assessment and testing that we can guide and improve our teaching and learning. And it is teaching and learning that we assess while assessing and testing. Ultimately, without assessment there would be no improved teaching and no improved learning. So as teachers and students could understand what they have fully accomplished and what they still lack they definitely need to make some type of assessment. But what is the position that assessment actually has in our classrooms? Mid term and end term tests are the traditional and typical tools used to assess the students´ knowledge in Albania. These two tools have been inherited from the past generations and teachers and they still hold a key role in today‘s teaching environment. But other types of assessment are also being embraced and applied more and more: discrete point, integrative, formal, informal, formative, summative, etc. This means that the choices have become many in number which leads to much more complicated choices on the part of the teachers. It is the purpose, reason and the goals of testing and assessing that need to become the leading guide for choosing the right tool when assessing. Formative assessment is the typical type of assessment I personally use more frequently. In my opinion the major advantage of this type of assessment lays on the fact that it helps in ―evaluating students in the process of forming their competencies and skills with the goal of helping them to continue that growth process‖ (Brown, 2004, p.6). This means that by applying this type of assessment we follow the same track pursued by our students. Whenever a group presentation is made or whenever a class debate is organized, feedback plays the crucial role – it is not only the teacher that makes the comments and the evaluation but it is also and most importantly the other students who think critically over the presentations or debates made and express their opinions freely. Alternative assessment is a fairly new approach in the Albanian teaching environment and as such more and more stress should be placed on the importance of the usage of various types of testing and assessment. The latest trends are those of the usage of oral presentations, journal writings, portfolios, debates etc. One of the reasons why these tools have not been largely accepted is because teachers have not become sensible of the outmost important role that assessment plays in teaching and learning. It is from here that teacher trainers should start and elaborate this issue further on by informing and training teachers about the various assessment tools at their disposal. On the other hand, even students should withdraw from their old mentality that is the grade that matters and not the knowledge gained. Reflection on assessment processes followed in our institutions Education is undergoing tremendous changes each year and more. Simply by reflecting on the kind of tests and examinations we have taken as students and those we are currently offering to our students, we can easily notice 735 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo that the differences are immense. Some of these differences are positive (or at least that has been the objective) but yet, there is a lot of work waiting to be done and carried on by students and teachers altogether. Unfortunately, in Albanian educational system, the final written exam gets most of the credits for the ultimate evaluation of the student. What teachers and students are mainly interested in is what the students produce at the final examination. Even though this type of assessment of the students´ knowledge has been widely used it can still be improved by carefully defining the scoring criteria. ´We should also inform students of at least the basic outlines of our assessment, so that not only is our assessment reliable, but it is seen to be reliable and fair by our students´(Harris and McCann, 1994). What could be done to achieve this is:  Provide an answer key to the questions included in the test  Provide a table at the end of the test that clarifies the corresponding grade and characteristics of each of the points achieved by the students. What is more, administration reliability is also a concerning issue in Albanian educational institutions. During exam periods, freezing or melting temperatures highly affect the students‘ concentration and final scores. Better physical teaching, learning and testing (assessing) conditions/environments should be created so as to achieve administration reliability. In addition to this, noise is also a problematic topic. While some students take exams, some others continue their normal studies/activities and as such interrupt the students who are taking their exams. One way of solving this problem is by setting fixed hours, days or classrooms for exams that do not match with the teaching and learning timetables of the other students who are not taking an exam. Another important element to be taken into consideration is authenticity – which is intermingled with the fundamental reasons why we learn and take tests. If a student is learning English because he or she needs it in his international organization or business it is logical that the focus of the English he or she learns will be on this sphere of communication. So as to provide authenticity, teachers should always try to match the real life situations to their tests and exams. As an illustration I could bring my experience in teaching lexicology. Throughout the entire course I offer to my students many examples that illustrate the issues we cover such as synonyms, euphemisms, proverbs etc. I always try to take examples from real life situations and it would be illogical not to include these practical examples into the final exam. The same should be applied even in other subjects/courses the students learn. In regard to washback, we have all witnessed, in the role of the student or even of the teacher, that the type of final test or exam the students are going to take usually guides the method the teachers use in the classroom. `If all these exams were forward-thinking and communicative this would be positive. Unfortunately this is not always the case (Harris and McCann, 1994). As such, teachers should organize their lessons not (only) lead by the final exams the students will take, but most importantly by what the students will effectively learn of the language and in the language. The fields of improvements in the Albanian educational institutions are many. Some of them are related to administrative issues, some others with reasons why we assess or with what we really assess. Some of the issues that we can easily improve are mainly related with practicality and accountability. Practicality can be achieved by shifting the goal of teaching English from a theoretical one and test-oriented into a more practical one and real –life oriented. This will lead into the building of practical tests and assessment activities throughout the whole teaching and learning process. Assessment should be considered an on-going process, going alongside with teaching and learning. In relation to accountability what we should try to do is to provide our students, parents and colleagues with continuous feedback on what the students have achieved or have not achieved. As Harris and McCann have put it `we should be able to explain the rationale behind the way assessment takes place and how conclusions are drawn, rather than hiding behind a smoke screen of professional secrecy (Harris and McCann, 1994).` What are some of the strengths and weaknesses of the assessment process used in Albania? The final grade a student receives at the end of a course is the result of putting together the different pieces of the puzzle comprised by various types of assessments and tests. Since that grade determines (although not always) a student‘s academic and professional life, assessments and tests should carefully analyze, test and grade the new knowledge and information the student has received in the classroom. What should be improved in my country‘s education system is the mentality teachers and students have about teaching and assessing. They should understand and apply an assessment process that is parallel to the teaching and learning process. Teachers, students and parents need to understand the important role that continuous assessment plays in education. ―As teachers, when we carry out assessment, we have to measure the performance of our students and the progress they make. We also need to diagnose the problems they have and provide our learners with useful feedback. (Harris and McCann, 1994).‖ This definition given by Harris and McCann clearly defines assessment as a measuring tool not only of the student‘s progress but also of the instructor‘s teaching. By diagnosing our student‘s problems, we can appropriately adapt our teaching methods and techniques to our learners. Many of the summative tests we prepare lack student – related reliability. In a survey done with students of the third and fourth year at the University of Elbasan, I noticed that many students did better in the final test 736 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo compared to their overall preparation. The main reason for this is that many students study hard for the final exams since they have one week time to prepare for that particular exam and as such they fully use this time to study that subject. They do not prepare regularly but since the traditional importance of the final test is strongly rooted in their minds they save all their energies till the end of the course – and study hard during that one week, exam preparation period. This leads to poor student – related reliability summative tests because the knowledge the student has received within one single week cannot be lasting knowledge and if the student is faced with the same test, let‘s say a month later, he will not score the same. Apart from the weak points mentioned above, the same tests I have taken into account have their own strengths. In my university, these final tests and many other similar ones are planned to have their written phase and a couple of days later their oral phase. This leaves enough space to the teacher to check the students´ comprehension not only in a written form but also orally which complicates the situation for the students and leaves room to the teacher to make a more mature decision. In this way, the teacher is able to judge not only the students abilities in grammar, spelling and content but also in speaking which is crucial to our students who are going to become English teachers. Too much importance is usually given to grammar and vocabulary but the final goal of learning English is that of communicating in English and as such the speaking part of the test is and has to be considered as very valuable. What changes could be implemented? The actual situation of the students in the Albanian universities is rather depressing and pessimistic. The students spend less and less time studying or even reading the lectures or books assigned and ultimately this leads to poor exam results as well as to poor performance of the students. One of the components that plays a major role in this reality is assessment. As students throughout all these years have been evaluated mainly based on their final exam for which they had one week to prepare, they still continue to not prepare throughout all the academic semester or year. This leads to a poor performance of the students during seminar hours and to a passive participation during lectures. Only through ongoing assessment could students become aware of the importance of continuously building new knowledge and of positively linking the new information received with their background information. By adapting various types of assessments and tests and by fulfilling all the requirements and principles needed, throughout all the academic year, students will be obliged to study and why not they will also be motivated to learn more and more. Some of the changes to be applied are: a) the wrong mentality that assessment is just the same as testing should not exist anymore b) assessment should focus on all the four language skills altogether and not only on one or two c) students should be well informed about what they will be tested on and on the kind of assessment they will undergo since from the start of the course and before every test or assessment done throughout the entire course. d) assessment should be seen as an on-going process By applying these changes in the teaching and learning environment of the school, students will first of all understand that ―testing or formal assessment, where test or exam conditions are established, is certainly an important way of assessing learners. However, it is not the only one and both informal assessment and selfassessment are vital (Harris and McCann, 1994).‖ This will probably lead to less stressful and painful exams and tests as they will not anymore be seen as the only tool used by the teachers to set a grade to students. They will also get used this way to the fact that they themselves have the ability to assess the knowledge they have received independently from the instructor. In regard to the second change that needs to be brought, it should be noted that its implementation is profitable not only for the students who will no more be taught only grammar or single vocabulary items but also for the teacher who will be able to successfully achieve his or her final goal of preparing the learners for the real life foreign language practice. ―An over-reliance on grammar tests gives students the clear message that they have been wasting their time trying to communicate in class. What matters is grammar (Harris and McCann, 1994).‖ This reality must be changed and these changes will have drastic effects on the methodology used by the teacher while teaching, as well as while testing and assessing. The last change to be applied (yet not the very last one because the changes are a lot more than these), is closely related to both teachers and students. ―Learners feel alienated by assessment because they have no role in it, apart from as passive participants (Harris and McCann, 1994).‖ This is the picture one can get in the Albanian universities (and I guess not only) and this should definitely change. Learners should become active in their learning, teaching and assessing processes because without their participation and their voice in our decision making, no real and effective progress can be made. As the saying goes – Change starts from oneself! 737 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo References Brown, H. D. (2004).Language assessment: Principles and classroom practices. White Plains, NY: Longman Case, R. (1992, winter). On the need to assess authentically. Holistic Education Review, Garden City, NY: Adelphi University. 738 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo EPOSTL (2007), European Portfolio for Student Teachers of Languages, Council of Europe. Farr, R. (1991). Formal methods of evaluation. In J.Flood, J. Jensen, D. Lapp, & J. Squire (Eds.), Handbook of research on teaching the English language arts. Neë York: Macmillan. Farr, R., & Tone, B. (1994). Portfolio performance assessmentL Helping students evaluate their progress as readers and ëriters. Fort Ëorth, TX: Harcourt Brace College. Gace, P. (1998), Të mësuarit e sotëm dhe psikologjia pedagogjike, Tiranë, SHBLSH Goodman, Y. (1991) Informal methods of evaluation. In J. Flood, J. Jensen, D. Lapp & J. Squire (Eds.), Handbook of research on teaching the Englisht language arts. Neë York : Macmillan. Harp, B. (1996). The handbook of literacy assessment and evaluation. Norëood, MA: Christopher-Gordon. Harris Michael, McCann Paul, (1994). Assessment. Macmillan Publishers Ltd., Oxford Këshilli i bashkëpunimit kulturor (2006), ―Kuadri i përbashkët evropian i referencave për gjuhët‖, Filara. Musai, B. (1994), Ndërtimi i testeve me zgjedhje. Elbasan, Onufri Musai, B. (1995). Probleme psikopedagogjike të mësimit të individualizuar. Musai, B. (1996). Mjeshtëritë themelore të mësimdhënies. Tiranë, Eurorilindja. Tamo, A. (1995). Testimi i diturisë. Tiranë. ShBLU The University of the state of New York (2004). Learning standards for English as a second language. Albany, New York Tierney, R. J. Carter, M.A., & Desai, L. E. (1991). Portfolio assessment in the reading-writing classroom. Norwood, MA: Christopher – Gordon. Wolf, D. P. (1993). Assessment as a mode of learning, In R.E. Bennett & W.C. Ward (Eds), Construction vs. Choice in cognitive measurement. New Yersey: Lawrence Erlbaum. 739 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 109 Title A name given to the resource Assessment – Albanian educational system reality and challenges. Author Author Vavla, Laureta Abstract A summary of the resource. This paper stresses the importance of assessment in second language class today in the Albanian educational institutions, and in particular the advantages of using assessment in improving teaching and learning. Assessment is generally seen as something done to students by teachers. Many students may feel panicked and confused. Tests descend upon them from time to time and have to be ‗got through‘. This paper discusses the reality of the Albanian teaching and learning institutions in regard to assessment and tests and the challenges encountered. The study goes on and makes a modest attempt to give some practical solutions to these challenges and problems Date A point or period of time associated with an event in the lifecycle of the resource 2011-05 Keywords Keywords. Conference or Workshop Item PeerReviewed P Philology. Linguistics https://omeka.ibu.edu.ba/files/original/a1e90ae7670f3871cebabf99b6fec5b1.docx f4e17b6d13c1b01246841429754a6738 https://omeka.ibu.edu.ba/files/original/ce5d80bec9ac9c5449d0655575a6a504.pdf a470ad8d513e375639d9e61a00e899a4 PDF Text Text ASSESSMENT OF COAL IMPORT PRICES AND IMPORT YEARS IN TURKEY Suheyla Yerel Kandemir Bilecik Seyh Edebali University, Bilecik, Turkey suheyla.yerel@bilecik.edu.tr, syerel@gmail.com Keywords:Energy; Coal; Import Prices; Cluster Analysis; Block Diagram; Turkey. ABSTRACT Statistical analysis techniques are one of the important analysis techniques for the energy issues. In this paper, coal import prices ($) and coal import years (2000-2010) in Turkey are assessed by using the statistical analysis techniques including cluster analysis and block diagram. Through the results from the cluster analysis, it was determined that three different groups of coal import years and two different groups of coal import prices. After, the results of cluster analysis supported the block diagram. Finally, this study shows that the beneficial to statistical analysis techniques such as cluster analysis and block diagram for grouping in the coal import prices ($) and coal import years (2000-2010). � 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. 2060 Title A name given to the resource ASSESSMENT OF COAL IMPORT PRICES AND IMPORT YEARS IN TURKEY Author Author YEREL KANDEMIR, Suheyla Abstract A summary of the resource. Keywords:Energy; Coal; Import Prices; Cluster Analysis; Block Diagram; Turkey. ABSTRACT Statistical analysis techniques are one of the important analysis techniques for the energy issues. In this paper, coal import prices ($) and coal import years (2000-2010) in Turkey are assessed by using the statistical analysis techniques including cluster analysis and block diagram. Through the results from the cluster analysis, it was determined that three different groups of coal import years and two different groups of coal import prices. After, the results of cluster analysis supported the block diagram. Finally, this study shows that the beneficial to statistical analysis techniques such as cluster analysis and block diagram for grouping in the coal import prices ($) and coal import years (2000-2010). Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-24 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2233-1565 https://omeka.ibu.edu.ba/files/original/4ce28b0fff49ebb7a29c02148a526424.pdf 4add604498f6a7f271a27a642976b7f1 PDF Text Text Assessment of the Teachers of Social Sciences Education at Grade Four and Five by the Pre-Service Teachers as for Teachers’ Use of Teaching Strategies, Methods-Techniques and Equipment Ahmet NALÇACI Muhammet Hanifi ERCOŞKUN Fatih BEKTAŞ Kazım Karabekir Education Faculty Atatürk University, Erzurum, Turkey ercoskun@atauni.edu.tr Abstract: This study explores to what extent primary school teachers use teaching strategies, methods-techniques and equipment in primary school grade four and five in Social Sciences Education course. To collect data, an in-class observation form was used. It consists of personal information, the teaching strategies, methods-techniques and equipment. The participants of the study are the pre-service teachers at the department of Primary Education at Atatürk University. They have taken the “Social Sciences Education” and “School Experience” courses. The pre-service teachers have filled in the observation forms by observing the primary school teachers in the classroom. The data were analyzed by means of SPSS statistical program and some suggestions were made. Key words: Social Sciences, Teaching Strategies, Teaching Methods and Techniques. Introduction Teachers use different teaching strategies, method-technique and equipment so that students reach the objectives set. Selection and efficient application of the teaching strategies, method-technique and equipment affect success of students directly. There is no common and single teaching strategy, method-technique and equipment in teaching various subjects. The objectives affect content, number of the students, student-teacher qualities and other similar variables, selection of teaching strategy, method-technique and equipment. What important is that teacher is to be capable of choosing and applying the most suitable ones for learning-teaching process (Tok, 2006: 132; İşman ve Eskicumalı, 2006: 74; Erden, 97; Tan, 2005: 76; Doğanay, 2007: 162; Yaşar ve Gültekin, 2009: 78-89; Yel, Taşdemir ve Yıldırım, 2008: 38; Saban, 2002: 247; Demirel ve Yağcı, 2005: 79). Teaching strategy, method-technique and equipment were analyzed in different studies. Gömleksiz (2006: 118-120) put forward that while determining education strategies teachers should choose approaches through which students can develop a positive attitude towards the lesson and use technological equipment applicable for the lesson. Tay (2004: 11) concluded that event, phenomenon, concept and dates in the curriculum of social studies are easier to learn when explanation strategies are used. Kan (2006: 543) stated that learning based on cooperation is important in that students adapt social studies, questioning understanding is gained via problems solving and material usage provides students’ concentration. Doğan (2004) concluded that the most applied and chosen teaching methods are question-answer, explaining, discussion and problem solving. Emir (2005: 243) pointed out that application of different methods, techniques and equipment contributes to learning. Yaşar (2004: 118) stated that if one wants to make use of visual, visual-audial materials at most in subjects of geography in social studies, these materials should be suitable for the objectives of the lesson and student development characteristics. Öztürk and Baysal (2008) found out that except for monotone explaining, book study and excursion-observation activities made rarely, there is a difference between the frequency of teaching activities applied by teachers in the lesson and students’ level of 107 �attitude towards social studies. Yeşil (2005: 963) stated that teachers are unable to choose convenient equipment and methods for the lesson objectives and quality of the subject. Most of the studies on teaching strategy, method-technique and equipment applied in social sciences focus on the opinions of teachers and students. But not so many studies made via observation of teaching strategy, methodtechnique and equipment applied by teachers in social sciences were carried out. In this study, observations of class teacher candidates were asked to specify teaching strategy, method-technique and equipment in teaching social studies lesson by the teachers teaching for the 4th and 5th grade students. Method Study population consists of candidate teachers studying in the department of Classroom Teaching of Kazım Karabekir Education Faculty in Atatürk University in the academic year 2008-2009. In the sampling formed of 210 candidate teachers picked up randomly –namely, with a chance method- and studying in formal and evening education of the 3th and 4th grades observation form was used. Researchers made a likert-type classroom observation form. Pre-application of this form was made in 40 individuals picked up from the study population. For validity, opinions of experts concerned were asked. Cronbach Alfa parameter was counted as 0.89 in credibility analysis. Findings According to findings, class teachers apply school book and work books among teaching strategy, methodtechnique and equipment in social studies. Various findings about teachers according to the opinions of candidate teachers follow as in tables below. Gender Teaching Strategies Teaching Method-Technique Equipment Male Female Male Female Male Female n X sd 95 115 95 115 95 115 8.46 8.69 22.57 22.42 42.76 43.83 1.443 1.471 4.010 4.251 7.027 6.844 t p -1.107 0.270 0.263 0.793 -1.112 0.267 Table 1: According to the opinions of teacher candidates, arithmetic average, standard deviation and t-score of teaching strategy, method-technique and equipment applied by 4th and 5th grade teachers in terms of their gender. In table 1, there is not a remarkable difference – just at an importance level of 0.05- about opinions of the teaching strategy, method-technique and equipment applied by class teachers in social studies according to their gender. It can be concluded from this finding that class teachers do not think differently in terms of teaching strategy, method-technique and equipment they used. Class Level Teaching Strategies Teaching Method-Technique Equipment 108 Grade 4 Grade 5 Grade 4 Grade 5 Grade 4 Grade 5 n X sd 124 86 124 86 124 86 8.29 9.01 21.64 23.71 43.15 43.63 1.436 1.393 3.968 4.084 6.927 6.969 t p -3.624 0.000 -3.677 0.000 -0.495 0.621 �Table 2: According to the opinions of teacher candidates, arithmetic average, standard deviation and t-score of teaching strategy, method-technique and equipment applied by 4th and 5th grade teachers in terms of the class level. When the table was analyzed, it was found out that a remarkable difference –at for the benefit of 5th grade teachers between their average of teaching strategy and method-technique and class levels. But teachers’ opinions about the same equipment issue do not vary much -at an importance level of 0.05. According to this finding, it can be said that teachers do not think differently in terms of the equipment they applied. Variance Analysis Sum of Squares df Mean Square F p Between Groups 57.833 2 28.917 Teaching 15.462 0.000 Within Groups 387.124 207 Strategies 1.870 Total 444.957 209 Between Groups 642.879 2 321.439 Teaching Method22.712 0.000 Within Groups 2929.578 207 14.153 Technique Total 3572.457 209 Between Groups 1506.632 2 753.311 Equipment 18.271 0.000 Within Groups 8534.692 207 41.230 Total 10014.314 209 Table 3: According to the opinions of candidate teachers, variance analysis about teaching strategy, method-technique and equipment applied in teaching social studies in terms of proficiency of teachers. When the table is analyzed, there is a remarkable difference of an importance level of 0.05 between opinions of candidate teachers in teaching strategy applied in teaching social studies in terms of proficiency of teachers. Tukey test was made to find out between which groups this difference was. The ratio of individuals saying ‘yes’ was higher than that of individuals saying ‘partly’ or ‘no’. The ratio of individuals saying ‘no’ is was lower than that of individuals saying ‘partly’ or ‘yes’. Increase of proficiency of teachers in teaching social studies can be interpreted in a way that it affects their attitudes towards teaching strategy, method-technique and equipment positively. Conclusions 1. According to findings class teachers apply school book and work books among teaching strategy, method-technique and equipment in social studies. Social Studies program was prepared in accordance with the constructive approach and it requires that students should be active during learning process. But from these findings, it can be concluded that teacher-based education is more common in schools. 2. There is not a remarkable difference – just at an importance level of 0.05- about opinions the teaching strategy, method-technique and equipment applied by class teachers in social studies according to their gender. 3. It was found out that a remarkable difference –at for the benefit of 5th grade teachers between their average of teaching strategy and method-technique and class levels. But teachers’ opinions about the same equipment issue do not vary much -at an importance level of 0.05. 4. There is a remarkable difference of an importance level of 0.05 between opinions of candidate teachers in teaching strategy applied in teaching social studies in terms of proficiency of teachers. Suggestions 1. Some qualitative studies can be carried out to find out the reasons why teachers use teaching strategy, explaining and question-answer method and school book and work books among equipments in the most presenting way. 2. 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Sosyal Bilgiler Dersine İlişkin Öğrenci Görüşlerinin Değerlendirilmesi, Abant İzzet Baysal Üniversitesi, Eğitim Fakültesi Dergisi, Sayı:2, Cilt:6 (106-122). İşman, A. & Eskicumalı, A. (2006). Eğitimde Planlama ve Değerlendirme, Ankara: Pegem A Yayıncılık, 5.Baskı. Kan, Ç. (2006). Etkili Sosyal Bilgiler Öğretimi Arayışı. Gazi Üniversitesi, Kastamonu Eğitim Fakültesi Dergisi, Sayı:2, Cilt:14 (537-544). Öztürk, C. & Baysal, N. (2008). İlköğretim 4-5. Sınıf Öğrencilerinin Sosyal Bilgiler Dersine Yönelik Tutumu, http://egitimdergi.pamukkale.edu.tr/makale/say%C4%B16/2 %C4%B0LK%C3%96%C4%9ERET%C4%B0M%204.pdf Saban, A. (2002). Öğrenme Öğretme Süreci Yeni Teori ve Yaklaşımlar, Ankara: Nobel Yayın Dağıtım, 2.Baskı. Tan, Ş. (2005). Öğretimde Planlama ve Değerlendirme, Ankara: Pegem A Yayıncılık, 9.Baskı. Tay, B. (2004). Sosyal Bilgiler Dersinde Anlamlandırma Stratejilerinin Yeri ve Önemi. Gazi Üniversitesi, Kırşehir Eğitim Fakültesi Dergisi, Sayı:2, Cilt:5 (1-12). Tok, T. (2006). Etkili Öğretim İçin Yöntem ve Teknikler (Editör: Ahmet DOĞANAY ve Emin KARİP) Öğretimde Planlama ve Değerlendirme, Ankara: Pegem A Yayıncılık, 1.Baskı. Yaşar, O. (2004). İlköğretim Sosyal Bilgiler Derslerinde Görsel Materyal Kullanımı İle Coğrafya Konularının Eğitim ve Öğretimi, Milli Eğitim Dergisi, Sayı: 163, Ankara (104-120). Yaşar, Ş., & Gültekin, M. (2009). Anlamlı Öğrenme İçin Etkili Öğretim Stratejileri. (ed. C. Öztürk) Sosyal Bilgiler Öğretimi Demokratik Vatandaşlık Eğitimi (1.Baskı). Ankara: Pegem A Yayıncılık. Yel, S., Taşdemir, A. & Yıldırım, K. (2008). Sosyal Bilgilerde Öğretim Strateji, Yöntem ve Teknikleri. (ed. B. Tay ve A. Öcal) Özel Öğretim Yöntemleriyle Sosyal Bilgiler Öğretimi (1.Baskı). Ankara: Pegem A Akademi. Yeşil, R. (2005). Sosyal Bilgiler Öğretmenlerinin Öğrenme-Öğretme İlkelerinden Yararlanma Yeterlikleri, XIV: Ulusal Eğitim Bilimleri Kongresi, Pamukkale Üniversitesi Eğitim Fakültesi, Cilt: 2 (958-966). 110 � 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. 349 Title A name given to the resource Assessment of the Teachers of Social Sciences Education at Grade Four and Five by the Pre-Service Teachers as for Teachers’ Use of Teaching Strategies, Methods-Techniques and Equipment Author Author NALÇACI, Ahmet ERCOŞKUN, Muhammet Hanifi BEKTAŞ, Fatih Abstract A summary of the resource. This study explores to what extent primary school teachers use teaching strategies, methods-techniques and equipment in primary school grade four and five in Social Sciences Education course. To collect data, an in-class observation form was used. It consists of personal information, the teaching strategies, methods-techniques and equipment. The participants of the study are the pre-service teachers at the department of Primary Education at Atatürk University. They have taken the “Social Sciences Education” and “School Experience” courses. The pre-service teachers have filled in the observation forms by observing the primary school teachers in the classroom. The data were analyzed by means of SPSS statistical program and some suggestions were made. Date A point or period of time associated with an event in the lifecycle of the resource 2009 Keywords Keywords. Conference or Workshop Item PeerReviewed L Education (General) https://omeka.ibu.edu.ba/files/original/048ff3721af6da5faea1e9f1db2679b4.docx ec7f6450df29c63d9c084ef7ff2412d3 https://omeka.ibu.edu.ba/files/original/434f54e613c28338d2a5303bb0afb0ea.pdf ca21fd82c508d66a8007b271d14d0699 PDF Text Text Association of Poem and Music in Turkish Culture Language Serdar Uğurlu Abant Izzet Baysal University/ Bolu, Turkey Key words: Poems, Music, Dance, Bektashisim, Shaman ABSTRACT If we consider the historical development of Turkish culture language, it is seen that association of poem and music has begun with ceremonies of religious-mystical types called as Shaman. As far as we follow, dances of Shamans also have gone with this association that has begun twenty-four centuries ago. In this context, Shamans are the oldest and the first poets, music lovers and artisans of Turkish culture. We have been able to carry this period, in which poem, music and dance performed together, to the tenth century that is the century Turks begun to accept Islam. As of this date, increasing of work sharing and number of profession branches in Turkish communities put an end to this collocation of poem, music and dance in ceremonies of Shamans and then of Kams afterwards Islam. By leaving this association, poem and music created a particular form apart from dance. The increasing dominance of Islamic religion among Turks has deepened this separation also in sense of language. As from XI century, therefore, encomiasts grown by Arabic and Persian language and culture began to take the places of Shamans, Kams and Ozans in the palaces of Ghaznavid and Seljuk. Afterwards Islam, as from XIII century in particular, as a result of increasing number of sufistic religious orders originating from Arabic and Persian, such as Mevleviyeh and AleviBektashisim, it is seen that association of poem and music was dragged in a more different channel and continued. While “Mevlevi Sema Ceremony”, which appears again in accordance with Mevleviyeh morals, accompanies with the poem and music came together in context of Mevleviyeh tradition; “Alevi-Bektashi Semah Ceremony” accompanies with the poem and music in context of Alevi-Bektashi tradition. As from XVI century, as a result of decreasing effects of sufistic movements; minstrels who perform their non-religious poems in company with their instruments, has grown up in context of the tradition that we called as “Minstrelsy Tradition”. � 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. 2005 Title A name given to the resource Association of Poem and Music in Turkish Culture Language Author Author UGURLU, Serdar Abstract A summary of the resource. Key words: Poems, Music, Dance, Bektashisim, Shaman ABSTRACT If we consider the historical development of Turkish culture language, it is seen that association of poem and music has begun with ceremonies of religious-mystical types called as Shaman. As far as we follow, dances of Shamans also have gone with this association that has begun twenty-four centuries ago. In this context, Shamans are the oldest and the first poets, music lovers and artisans of Turkish culture. We have been able to carry this period, in which poem, music and dance performed together, to the tenth century that is the century Turks begun to accept Islam. As of this date, increasing of work sharing and number of profession branches in Turkish communities put an end to this collocation of poem, music and dance in ceremonies of Shamans and then of Kams afterwards Islam. By leaving this association, poem and music created a particular form apart from dance. The increasing dominance of Islamic religion among Turks has deepened this separation also in sense of language. As from XI century, therefore, encomiasts grown by Arabic and Persian language and culture began to take the places of Shamans, Kams and Ozans in the palaces of Ghaznavid and Seljuk. Afterwards Islam, as from XIII century in particular, as a result of increasing number of sufistic religious orders originating from Arabic and Persian, such as Mevleviyeh and Alevi-Bektashisim, it is seen that association of poem and music was dragged in a more different channel and continued. While “Mevlevi Sema Ceremony”, which appears again in accordance with Mevleviyeh morals, accompanies with the poem and music came together in context of Mevleviyeh tradition; “Alevi-Bektashi Semah Ceremony” accompanies with the poem and music in context of Alevi-Bektashi tradition. As from XVI century, as a result of decreasing effects of sufistic movements; minstrels who perform their non-religious poems in company with their instruments, has grown up in context of the tradition that we called as “Minstrelsy Tradition”. Publisher An entity responsible for making the resource available IBU Publishing Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-03 Keywords Keywords. Article PeerReviewed https://omeka.ibu.edu.ba/files/original/be5e76a6e22980aa39a06b8da90fe20d.pdf afc0a9b694d7268208b06464afce6bd1 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Attempt of Problematizing the Implementation of the European Bologna Process in Higher Education in South Eastern European Countries that are not Members of the European Union Tarik Obralić, PhD Faculty of Education, University of Travnik Bosnia and Herzegovina obralict@hotmail.com Hanifa Obralić. MA “Edhem Mulabdić” School, Sarajevo, Bosnia and Herzegovina obralich@hotmail.com Abstract: World economic crisis has variously impacted higher education in the countries of the Europian Union and South East European Countries, which are not members of the European Union (Albania, Bosnia and Herzegovina, Croatia, Montenegro, Serbia, The Former Yugoslav Republic of Macedonia, Turkey). In some countries, there was a significant increase in appropriations for higher education, but in some there was a drastic fall in investment in higher education. In the advanced ICT environment of the South Eastern European countries, countries which are not members of the European Union were given a global technology demand: high quality education, despite high cost and general economic, social and political opportunities. Many countries faced the most growing problems, and it led to a very slow or even stopped process of applying the basic principles of Bologna. South Eastern European countries, to some extent used to the crisis, couldn't sufficiently recognize oncoming dangers they have experienced. The study Bologna Process***** has started a new epoch of European education, especially higher education which undoubtedly entails educational reforms of national education programs at lower levels. These reforms are essential for higher education to become more attractive and more competitive for students who will receive an equivalent to a diploma. In spite of the fact, that the application of Bologna process has not affected the entire European educational space of South Eastern European countries (Oxford, Cambridge and the famous universities in Heidelberg, Paris and others, did not accept the concept of the Bologna), the countries that are not Members of the European Union accepted unconditionally and tended to apply Bologna principles. The World Market for Knowledge The globalization of the education market is a direct consequence of the overall development of ICT and the determination of English as the universal language of understanding, especially in science. Undoubtedly, ***** Certainly today, in the University circles and more broadly, one of most mentioned notions is the Bologna Declaration or more precisely the Bologna Process. Officially started with Bologna Declaration on June 19, 1999., the Bologna Process rests on the series of documents and declarations, beginning with Magna Charta Universitatum, on September 18, 1988, in which are given the basic principles of founding, constituting and acting of the Universities, then on the Lisbon Convention, Sorbonne Declaration, Bologna Declaration, Salaman's Convention, Prague and Berlin Communiqué, to the Bergen Conference, Norway, in May 2005. The essence of the Bologna Process is outlined by the Bologna Declaration, by which 29 European Ministers took the obligation to establish European Higher Education Area all over the world. Only in that way established European Higher Education System can realize desired synergetic effect, by which the increase would be enabled of concurring ability, either in economic and in cultural - educational domain as well, of the mentioned area. 315 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo this places education in the same place as the largest industries. According to its investment and rate, it can even overtake the military industry. In a such constellations of relation, universities in countries in transition, actually the countries of Southeast Europe that are not members of the European Union, faced a completely new position overnight. The universities faced a new reality and became totally dependent. In the advanced ICT environment of the South Eastern European countries, countries which are not members of the European Union were given a global technology demand: high quality education, despite high cost and general economic, social and political opportunities. Otherwise, the national systems and individual institutions will face serious consequences while participating in the global knowledge market. Therefore it is necessary to make changes. They are demanding and painful. This, primarily refers to the organization of classes, in which there has to dominate a new approach to a system that is aimed at students, rather at system focusing on the professor. South Eastern European countries (Albania, Bosnia and Herzegovina, Cyprus, Montenegro, Serbia, The Former Yugoslav Republic of Macedonia, Turkey), while in the process of transition and the world economic crisis, encountered in own crisis of economic, social and political structures, which has been present since the early nineties of the last century, supported by the negative financial events that have affected the world after failure of Wall Street, in October 2008, faced the most growing problems, and it led to a very slow or even stopped process of applying the basic principles of Bologna. South Eastern European countries, to some extent used to the crisis, especially after the fall of communism, war casualties in the postwar period, are not sufficiently aware of oncoming dangers that have to be confronted not only by the countries of Southeastern Europe, but also members of the European Union. In checking the functioning and implementation of the Bologna Process, based on ten indicators divided into three groups, the countries of Southeast Europe which are not members of the European Union ’’cling’’ to final rankings of the European scale implementation of the Bologna principles in the period of 2007 - 2009 . Albania, Bosnia and Herzegovina, Montenegro, Serbia, The Former Yugoslav Republic of Macedonia and Turkey are taking last places among last twenty countries on the list of 46 countries that are implementing Bologna. Then, will there be filled a new economic strategy plan "Europe 2020" which aims to increase the number of graduates in higher education institutions from the current 33% to 40% of the desired? World economic crisis had a completely different impact on higher education in EU countries and countries in Southeast Europe which are not members of the European Union. In some countries, there was a significant increase in appropriations for higher education, and in some there was a drastic fall in investment in higher education. The fact that Premature Report of the European Commission affirmed that the Bologna process has been greatly in use, and that the basic principles are obeyed in many ways and as such have become the rule in Europe (system based on studies in three cycles and more qualitative standards), does not help the countries of Southeast Europe which are not members of the European Union to overcome difficulties in implementing the Bologna principles. South Eastern European countries which are not members of the European Union (Albania, Bosnia and Herzegovina, Croatia, Montenegro, Serbia, The Former Yugoslav Republic of Macedonia, Turkey) have a long and rich tradition of education at all levels of education, from preschool to university, and thus good basis for development. Is that enough? Is it possible to live and survive, while the global education market daily develops and brings new challenges? No, not enough, therefore radical changes are very necessary. They will provide global competitiveness on European market, as well as, on the global education market. This is unconditionally suggested by The World Bank’s Country Economic Memorandum. These changes can be divided into three levels: - Change what is taught (Curriculum) - Change the way of teaching (pedagogy) and - Change service providers (professors). Thus, under the new conditions that the time and circumstances dictate, each student during the raising and educational process has special needs that are necessary to determine, and according to these needs react. It can be managed only during lectures aimed at students. Therefore, individualized instruction. The studentcentered teaching demands the harmony of internal and external conditions of learning: a) the external conditions of learning 316 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo - Curriculum Textbooks and teaching aids Teaching competence Methods and teaching techniques Evaluation b) the internal conditions of learning (achievements in learning depend on them) - Backround knowledge of students - Motivation of students and - Ability (psychomotor and cognitive) Thus, the teaching focused on students, is a process of harmonization of the curriculum, textbooks, teaching resources, teacher competence, methods and techniques of teaching, evaluation, and at the same time student's background knowledge, student motivation and its psychomotor and cognitive abilities. In such an organized, student-oriented teaching (individualized teaching) students are able to fulfill the holes in education as soon he "enters" to the educational institution. In the process of student-centered teaching, the two fundamental preconditions are extremely important. They both refer to the one who teaches (the external condition of learning). In fact, it's about a professor who, on one side needs to know each student individually, and on the other hand, needs to be trained to do quality assessment of each student's abilities. Such kind of student-centered teaching application (support to each student) is widely prefered by Sweden, Denmark and Norway, which are well-known in European pedagogical practices among other European systems. What does it mean in terms of educational system countries in transition, countries of Southeast Europe which are not members of the European Union? The dynamization of markets, among others, implies the conclusion which demands changes in the organization of university. Thus, if we consider the Bologna process as a quality control system, then it assumes the reform of higher education in Europe, whose objectives include, inter alia, promotion of mobility of students, teaching assistants, professors and scientific workers, by establishing a European educational space in higher education which should be completed Scope by 2010.††††† The Bologna process is based on ISO 9001:2000 standards, therefore it's considered to a guarantee of quality. So it's about quality control, not production (achievements) quality. This is certainly a great challenge for the countries of South Eastern Europe which are not members of the European Union. European educational space tends to become a club of a knowledge society. It’s obvious that ‘’knowledge society’’ is widespread. It’s expected to respond to European challenges that are changing and in the labor market (enlargement of the EU and migration of workforce, the consequences of the recession, etc.). Education must become better and more efficient, while transfer of knowledge should be more effective. In such a relation constellation (migration, unemployment, recession) changes are more common. There is no guarantee for the job. Workers are in constant risk area of social exclusion. Quality education is a basic prerequisite for the establishment and activity of a knowledge society. The relationship between quality education and social development is very complex (not linear), and there are obstacles (prerequisites) to be overcome while trying to reach to the knowledge society. Great barrier (and not the only) are not components of the national development (including economic, political and cultural dimensions) that interact and evolve, but they are antagonistic (full contradictions and opposites) components of social reality. The way of quality education to the knowledge society is burdened with the constant dilemma of whether the goal of national development is to improve the quality of life in all its levels, or only some. European educational space with its 46 member countries can be a model, but not universal because it lags for non European educational space, referring primarily to the educational systems in the United States, ††††† The realization of this idea in praxis should be realized, according already mentioned Bologna Declaration, by: - Adapting the system of easy understandable and comparable academic titles, - Adapting the system with two main cycles (undergraduate / postgraduate), - Establishing of Credit system - ECTS, - Promotion of the mobility by eliminating the obstacles to effective applying of free movement of the students, lecturers, scientific collaborators and administrative personnel, - Advancing the European Collaboration and assuring the quality with the goal to develop comparable criteria and methodologies 317 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Canada and Australia. So, from the world's 20 best top ranked universities, none of them is a university of the EU member country. Even, 17 best top ranked universities in the world are from the U.S., then one from Japan and two from Great Britain (Oxford and Cambridge). As Great Britain isn't a member of the European Union, it is quite clear that none of the "top 20" is not from the European Union. In the global education market, Proctor European education, which includes 46 countries working on implementing the Bologna principles is significantly behind North American (U.S. and Canada) and the Australian system, although higher education institutions had been set in Europe even before America and Australia were discovered by sailors. So, what are the causes, if the consequences are very obvious? The following are some indicators that can be accepted as an answer to the problem: - The United States allocate 2.7% of the national budget for higher education, unlike European countries, which allocate just 1.1%. Investments in students in the U.S. are much higher (2-5 times) than those in Europe Students in the U.S. have a lower age limit of those successfully completing their studies than those in Europe Nearly half a million scholars from Europe work in the U.S. without thinking of returning In the U.S., there are 4 times more patents occurring (scientific discoveries) per capita, than in Europe * World “TOP 20” Ranking Universities Among The world's "Top 20" ranked, 17 universities are from the United States, 1 from Japan and two from Great Britain (Oxford and Cambridge) Table 1. World “TOP 20” Ranking Universities World Rank Institution Country Total Score 1 Harvard University USA 100.0 2 Stanford University USA 77.2 3 University Cambridge UK 76.2 4 University California - Berkeley USA 74.2 5 Massachusetts Inst Tech (MIT) USA 72.4 6 California Inst Tech USA 69.0 7 Princeton University USA 63.6 8 University Oxford UK 61.4 9 Columbia University USA 61.2 10 University Chicago USA 60.5 11 Yale University USA 58.6 12 Cornell University USA 55.5 13 University California – San Diego USA 53.8 14 Tokyo University Japan 51.9 15 University Pennsylvania USA 51.8 16 University California - Los Angeles USA 51.6 17 University California - San Francisco USA 50.8 18 University Wisconsin - Madison USA 50.0 19 University Michigan – Ann Arbor USA 49.3 20 University Washington - Seattle USA 49.1 * World “TOP 50” Ranking Universities 318 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo 1. Among the World "TOP 50" ranked universities, 40 of them are outside the European educational space, 36 of them are from the USA, two from Japan (Tokyo and Kyoto UNIVERSITY University) and Canada (Toronto University and the University of British Columbia ). 10 of them are from Europe: 4 from Great Britain (Cambridge University, Oxford University, Imperial Coll London, Edinburgh University), two from France (University Paris 06 and University Paris 11), and there is one from Switzerland (Swiss Fed Inst Tech - Zurich), Holland (Utrecht University), Sweden (Karolinska Inst Stockholm) and Germany (Munich Tech University). So, in Europe, among the "TOP 50", 10 ranked institutions are from Europe and only 5 of "TOP 50" ranked are from the EU Member States. 2. Among the "TOP 50"‡‡‡‡‡ ranked universities, 13 ranked universities are from Europe, with 300 million inhabitants, (8 from the UK, and only 5 from the countries in the EU, for example, while Australia is claimed for six ranked universities (20 million). If we pay attention to relationship, in the context of population, then we can reach different indicators which show that a top ranked university in the "TOP 50" is having 3.3 million Australians, whereas the ratio in Europe is not favorable because a top ranked university in the "TOP 50" is having more than 38 million Europeans. * World “TOP 500” Ranking Universities 1.In the category of ''Top 500'', again the U.S. is ranked at the first place with 178 universities among 500 universities in the world (35.6%), while the European countries ranked universities are from United Kingdom ,43, from Germany, 41, and from France, 22 universities. Among ''500 top ranked'' Asian universities, Japan leads with 34, China 19 and Korea 10 universities. From the region of Southeast Europe, there is no any ranked universitiy among the 500 best universities in the world. There are only two universities from Russia among universities of East European countries (Moscow State University and St. Petersburg State University). It is very interesting that Belgium has participated with 7 universities ranked among top 500 (University Ghent, Leuven University, University Libre Bruxelles, Louvain University, University Antwerp, Liege University, Vrije University Brussel ) and Israel (3.5 million inhabitants), with the same number of universities ( Hebrew University Jerusalem, Tel Aviv University, Weizmann Inst Sci, Technion Israel Inst Tech, Bar Ilan University, Ben Gurion University, Haifa University). **Top 8000 World Ranking Universities Table 2. World University Ranking - Albania WORLD RANK 4355 UNIVERSITY SIZE VISIBILITY University Ismail Oemali Vlore 6,250 5,441 RICH FILES 3,014 SCHOLAR 3,936 Table 3. World University Ranking – Bosnia and Herzegovina WORLD RANK UNIVERSITY SIZE VISIBILITY RICH FILES SCHOLAR 2285 4410 4562 4654 University of Sarajevo University of Tuzla University of Mostar University of Zenica Faculty of Electrical Engineering University of Banja Luka University of East Sarajevo Faculty of Economics University of Banja 2,293 4,886 5,876 5,935 3,183 6,937 5,116 6,859 2,108 1,797 2,073 2,827 2,062 4,247 7,631 3,295 4,892 7,683 3,505 3,317 7,464 9,330 8,690 8,961 4,245 4,604 3,707 5,815 4963 6217 7572 ‡‡‡‡‡ Howard Davies, Higher Education in Europe: Crisis and Opportunity, Lisbon, 2006 319 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo 7599 7923 Luka Faculty of Forestry University of Banja Luka University Dzemal Bijedic Mostar 11,548 7,912 10,712 2,509 6,683 7,391 11,208 8,001 Table 4. World University ranking - Montenegro WORLD RANK - UNIVERSITY SIZE - VISIBILITY - - RICH FILES - Table 5. World University Ranking - The Former Yugoslav Republic of Macedonia RICH WORLD UNIVERSITY SIZE VISIBILITY RANK FILES 1720 Ss Cyril and Methodius University 2,533 1,801 1,984 Skopje 3821 SCHOLAR - SCHOLAR 1,739 6330 Saint Clement of Ohrid University of Bitola European University Macedonia 6655 State University of Tetovo 11,828 4,558 7,377 6,429 South Eastern European University 5,326 8,968 5,964 5,761 6987 6,657 3,486 3,404 4,627 6,384 5,524 10,883 5,635 Table 6. World University Ranking - Croatia WORLD UNIVERSITY SIZE RANK 1144 University of Zagreb 894 VISIBILITY 2,177 RICH FILES 4,958 SCHOLAR 6 2609 University of Zadar 3,851 2,846 2,790 2,517 4188 University of Split 6,725 4,653 2,735 4,500 4221 University of Rijeka 6,631 4,206 2,815 5,618 4675 Josip Juraj Strossmayer University of Osijek School of Medicine University of Rijeka University of Dubrovnik 7,662 3,798 4,844 5,655 5,314 6,895 2,794 5,078 6,792 6,629 3,677 4,535 University of Rijeka Faculty of Maritime Studies Rijeka Polytechnic 5,886 8,368 2,799 4,500 6,584 4,972 6,887 7,631 Josip Juraj Strossmayer University of Osijek Faculty of Mathematics 6,501 10,247 1,924 3,589 5006 5277 5564 5808 5892 320 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo Table 7. World University Ranking - Turkey WORLD UNIVERSITY RANK 499 Middle East Technical University* 523 Bogazici University 607 Bilkent University 792 Istanbul Technical University 865 Ankara University 911 University of Anatolia 925 Hacettepe University 942 Sabanci University* 1017 Gazi University 1151 Agean University SIZE 418 873 421 760 1,250 1,115 895 1,060 857 1,029 VISIBILITY 794 498 990 1,346 1,294 884 1,463 1,550 1,868 2,007 RICH FILES 315 499 461 599 948 1,102 655 943 822 732 SCHOLAR 563 786 641 572 347 1,119 820 381 569 987 Table 8. World University ranking - Serbia UNIVERSITY SIZE VISIBILITY RICH FILES 212 SCHOLAR WORLD RANK 384 University of Belgrade 455 851 1181 University of Novi Sad 1,185 1,862 714 1,212 1790 University of Nis 3,260 3,438 789 975 2427 University of Kragujevac 3,208 4,601 1,029 1,694 5471 Singidunum University 4,980 9,163 3,293 3,195 6450 Faculty of Economics Subotica University of Novi Sad Megatrend University of Applied Sciences 7,867 6,906 5,310 6,004 8,264 6,782 5,613 6,507 6687 81 Conclusion The efforts of the European Union, to follow and apply changes among countries member of the EU, in the educational sphere the same way as in political, economic and social sphere, and even a step forward, to accelerate fundamental changes of educational strategies, in countries that are not even candidate countries for EU accession (countries South East Europe), after ten years have not brought the expected results. European University Association (EUA), a leading voice of higher education community in Europe with more than 800 members in 46 countries, is not hiding optimistic that the application of the Bologna principles is going better than expected. But reality of the situation on the ground denies it. The Bologna process is meant to be a unique framework of European higher education, in order to facilitate mobility of students and teachers and validation studies and diploma. In the SEE countries which are not members of the European Union, it is still far from expected. There are various reasons for it is so. A lack of university professors, a poor space, technological and financial capabilities make universities struggle for mere survival, which is certainly not a guarantee of forthcoming implementation of the Bologna principles. Burdened by the past, more and more confrontations between private - state universities and a modest investment in higher education are slowing down the initial application of Bologna. The economic crisis in Southeast Europe has also had an impact on enrollment quotas, employment and infrastructure and the continued development of lifelong learning, although the nature of this influence was not identical in all countries.§§§§§ The tendation of Europezation education area (Bologna process) in the SEE §§§§§ As the supplement of this list the Prague Communiqué enhanced the following elements important for the field higher education Lifelong learning Including the students in all segments of their academic life 321 �2nd International Symposium on Sustainable Development, June 8-9, 2010 Sarajevo countries, which are not members of the European Union (Albania, Bosnia and Herzegovina, Croatia, Montenegro, Serbia, The Former Yugoslav Republic of Macedonia, Turkey), is far (at least for now) than expected. Literature: Bologna Declaration, (19 June 1999) Bolonjska deklaracija (prijevod) Credit Accumulation And Transfer Systems, (24-25 November 2000), Leiria, Portugal) Furthering the Bologna process - Reports to the Ministers of Education of the signatory countries, Prague, (May 2001) Joint Declaration On Harmonisation Of The Architecture Of The European Higher Education System, (May 25th 1998), Paris, The Sorbonne) Message from the Salamanca Convention of European higher education institutions SHAPING THE EUROPEAN HIGHER EDUCATION AREA, (29-30 March 2001) The Bologna Process Seminar on Bachelor-level Degrees Helsinki, Finland (February 16-17, 2001) The Magna Charta of University, Bologna, (18 September 1988) Towards The European Higher Education Area Communiqué Of The Meeting Of European Ministers In Charge Of Higher Education In Prague On May 19th 2001) Transnational Education Project Report And Recommendations, (March 2001 ) Advancing the attraction and concurring ability of the European Area of Higher Education to other parts of the world 322 � 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. 713 Title A name given to the resource Attempt of Problematizing the Implementation of the European Bologna Process in Higher Education in South Eastern European Countries that are not Members of the European Union Author Author OBRALIĆ, Tarik Obralić, Hanifa Abstract A summary of the resource. World economic crisis has variously impacted higher education in the countries of the Europian Union and South East European Countries, which are not members of the European Union (Albania, Bosnia and Herzegovina, Croatia, Montenegro, Serbia, The Former Yugoslav Republic of Macedonia, Turkey). In some countries, there was a significant increase in appropriations for higher education, but in some there was a drastic fall in investment in higher education. In the advanced ICT environment of the South Eastern European countries, countries which are not members of the European Union were given a global technology demand: high quality education, despite high cost and general economic, social and political opportunities. Many countries faced the most growing problems, and it led to a very slow or even stopped process of applying the basic principles of Bologna. South Eastern European countries, to some extent used to the crisis, couldn't sufficiently recognize oncoming dangers they have experienced. Date A point or period of time associated with an event in the lifecycle of the resource 2010-06 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/6298a1d9f67fbe8d0e7f5f5f130ea32c.docx c737deded6b5772c1ef20c0f8743b3ff https://omeka.ibu.edu.ba/files/original/af367bc7249ce68074dde212db870090.pdf 931993e9b5a0727ca7d76e21eade1eda PDF Text Text Attitude of Secondary School Students towards Learning English Through Project-Based Learning Kübra Okumuş & M. Yavuz Konca Cumhuriyet University, Atatürk University/Turkey Key words: Project-based learning, Humanistic approach, teaching English, active learning, efficiency of PBL ABSTRACT In recent years, the methods providing active learning have begun to play a crucial role in the field of education as the result of the humanistic approaches doctrines. One of these methods that help students to be part of the learning process is project-based learning. PBL is a new method offering active learning by engaging students with authentic problems and projects. It encourages creative thinking during learning as it helps students to learn by finding out solutions for everyday problems. It gives learners the opportunity to learn through experience since it includes producing new projects for solving actual problems. In this paper, we deal with the implementation of this method in English lessons by offering a new way of teaching English. English language teaching needs new methods, as the conventional ones are usually considered inadequate in Turkey. Reasons such as the great difference between Turkish language and English language and the difficulty of learning a new language and culture cause English teaching to be a problematic area. Hence, we aim to show the efficiency of another method that is generally used in fields of Science and Mathematics. The benefits of PBL, the problems encountered during implementation of PBL in English classes, and the attitudes of the secondary school students towards learning English through PBL are the main points of this study. We intend to determine the efficiency of PBL and to find out the learners’ opinions and emotions about this promising method by a study carried out among secondary school students learning through PBL. � 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. 1811 Title A name given to the resource Attitude of Secondary School Students towards Learning English Through Project-Based Learning Author Author OKUMUS, Kübra KONCA, M. Yavuz Abstract A summary of the resource. Key words: Project-based learning, Humanistic approach, teaching English, active learning, efficiency of PBL ABSTRACT In recent years, the methods providing active learning have begun to play a crucial role in the field of education as the result of the humanistic approaches doctrines. One of these methods that help students to be part of the learning process is project-based learning. PBL is a new method offering active learning by engaging students with authentic problems and projects. It encourages creative thinking during learning as it helps students to learn by finding out solutions for everyday problems. It gives learners the opportunity to learn through experience since it includes producing new projects for solving actual problems. In this paper, we deal with the implementation of this method in English lessons by offering a new way of teaching English. English language teaching needs new methods, as the conventional ones are usually considered inadequate in Turkey. Reasons such as the great difference between Turkish language and English language and the difficulty of learning a new language and culture cause English teaching to be a problematic area. Hence, we aim to show the efficiency of another method that is generally used in fields of Science and Mathematics. The benefits of PBL, the problems encountered during implementation of PBL in English classes, and the attitudes of the secondary school students towards learning English through PBL are the main points of this study. We intend to determine the efficiency of PBL and to find out the learners’ opinions and emotions about this promising method by a study carried out among secondary school students learning through PBL. Publisher An entity responsible for making the resource available IBU Publishing Date A point or period of time associated with an event in the lifecycle of the resource 2013-05-03 Keywords Keywords. Article PeerReviewed