41 10 3494 https://omeka.ibu.edu.ba/files/original/247ba129b67d80722280c2cf30f1621c.pdf e2bd42eb26d0db593696c32c2875bfbd PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Audit Tenure and Audit Quality: Evidence from Turkey Ahmet Türel İstanbul University, İstanbul, Turkey aturel@İstanbul.edu.tr Aslı Türel İstanbul University, İstanbul, Turkey Havva Nur Çiftçi İstanbul University, İstanbul, Turkey The rise of accounting scandals in the last decade has reduced trust of the users in audited financial statements, so users have started questioning the quality of audit work. This paper aims to test empirically whether audit-firm tenure reduces audit quality. After the accounting scandals in the USA and the Europe, and the associated failure of Arthur Andersen, benefits of audit firm or partner rotation on audit quality becomes a controversial subject. Sarbanes Oxley Act of 2002 considered audit firm tenure as a potential area that needed to be investigated because the consecutive years of auditor-client relationship has the potential to impair auditor independence. It is argued that the audit quality and therefore the quality of general purpose financial statements increase when a new auditor with fresh and skeptical eyes evaluates the financial statements. Using the same senior personnel on an audit engagement over a long period of time believed to create self-interest and familiarity threats to independence (Eilifsen, Messier, Glover and Prawit, 2010). For example, in the Enron case, it appears that the auditors became too familiar with the company personnel, such that independence in fact and in appearance both may have been compromised (Ryken et al, 2007). Familiarity lead to learned confidence about the results when making assumptions about outcomes and using less rigorous audit procedures or static audit programs. According to the new Independent Audit Communiqué issued in December 2012 by Turkish Public Oversight Accounting and Auditing Standards Board (POAASB), in an audit of the public interest entity, a firm shall not be the auditor for more than seven years for the last ten years. In addition to that, an individual shall not be a key audit partner for more than five years in the last seven years. After such time the individual shall not be a 21 �International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo member of the engagement team or be a key audit partner for the client for two years (Official Gazette, 25809). This paper tests whether a statistically significant association exists between the audit firm tenure with a client and evidence of reduced audit quality as measured by the propensity of modified audit opinions. We assume that the decline in audit quality is indicated by the auditor not issuing a modified opinion for firms whose financial statements are materially misstated. Based on a sample of 253 firms listed on İstanbul Stock Exchange (ISE) and 2277 firm-year observations of audit reports during the 2002-2010 periods, the analysis produces evidence that the number of consecutive years of audit firm-client relationship negatively affects the auditor quality measured by the propensity of modified audit opinions. We choose the 2008 and 2009 periods for our main analysis because in 2010 a mandatory audit firm rotation policy was executed for the companies listed in the ISE. Before this period Turkey has an environment where the rotation policy is not mandatory. The results of this study are expected to contribute the regulation of the quality of auditing by the regulator (POAASB) with regard to auditor rotation. Keywords: Audit Tenure, Audit Quality, Audit Opinion, Independence 22 � 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. 1468 Title A name given to the resource Audit Tenure and Audit Quality: Evidence from Turkey Author Author TUREL, Ahmet TUREL, Asli NUR CIFTCI, Havva Abstract A summary of the resource. The rise of accounting scandals in the last decade has reduced trust of the users in audited financial statements, so users have started questioning the quality of audit work. This paper aims to test empirically whether audit-firm tenure reduces audit quality. After the accounting scandals in the USA and the Europe, and the associated failure of Arthur Andersen, benefits of audit firm or partner rotation on audit quality becomes a controversial subject. Sarbanes Oxley Act of 2002 considered audit firm tenure as a potential area that needed to be investigated because the consecutive years of auditor-client relationship has the potential to impair auditor independence. It is argued that the audit quality and therefore the quality of general purpose financial statements increase when a new auditor with fresh and skeptical eyes evaluates the financial statements. Using the same senior personnel on an audit engagement over a long period of time believed to create self-interest and familiarity threats to independence (Eilifsen, Messier, Glover and Prawit, 2010). For example, in the Enron case, it appears that the auditors became too familiar with the company personnel, such that independence in fact and in appearance both may have been compromised (Ryken et al, 2007). Familiarity lead to learned confidence about the results when making assumptions about outcomes and using less rigorous audit procedures or static audit programs. According to the new Independent Audit Communiqué issued in December 2012 by Turkish Public Oversight Accounting and Auditing Standards Board (POAASB), in an audit of the public interest entity, a firm shall not be the auditor for more than seven years for the last ten years. In addition to that, an individual shall not be a key audit partner for more than five years in the last seven years. After such time the individual shall not be a member of the engagement team or be a key audit partner for the client for two years (Official Gazette, 25809). This paper tests whether a statistically significant association exists between the audit firm tenure with a client and evidence of reduced audit quality as measured by the propensity of modified audit opinions. We assume that the decline in audit quality is indicated by the auditor not issuing a modified opinion for firms whose financial statements are materially misstated. Based on a sample of 253 firms listed on İstanbul Stock Exchange (ISE) and 2277 firm-year observations of audit reports during the 2002-2010 periods, the analysis produces evidence that the number of consecutive years of audit firm-client relationship negatively affects the auditor quality measured by the propensity of modified audit opinions. We choose the 2008 and 2009 periods for our main analysis because in 2010 a mandatory audit firm rotation policy was executed for the companies listed in the ISE. Before this period Turkey has an environment where the rotation policy is not mandatory. The results of this study are expected to contribute the regulation of the quality of auditing by the regulator (POAASB) with regard to auditor rotation. Keywords: Audit Tenure, Audit Quality, Audit Opinion, Independence 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/f12aba0afea60f19ec57d77000c69f0b.pdf 37b2854819202f22f6710beeeb0d9db5 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Auditor Independence: The Case of Arthur Andersen and Enron Yiğit Bora Şenyiğit Zirve University, Gaziantep, Turkey bora.senyigit@zirve.edu.tr The financial statement audit is of vital importance to the stability, growth, and healthy development of financial markets. Investors, creditors, and other users of financial statements need reliable financial information. Auditor independence provides financial statement users confidence in audited financial statements. Arthur Andersen and Enron have been chosen as a case study to show how auditor independence influences the quality of information in audited financial statements. Enron, a leading energy commodities and service company in the United States of America, declared bankruptcy in 2001 after it announced it was reducing net income for current year and previous years due to accounting misstatements. Then its auditor, Arthur Andersen, failed in 2002. As of the end of May 2002, Enron’s financial statements were misleading, the effect of these shortcomings on the dramatic decrease in the price of Enron’s stock. Arthur Andersen as an auditor of Enron has an important role and responsibility for misleading numbers presented in Enron’s financial statements. Enron’s collapse is a significant event in the accountancy profession because its auditor, Arthur Andersen, was one of the big 5 audit firms. This scandal due to impairment of auditor independence and fraudulent financial reporting raises questions of the role of the auditors in alerting investors, employees, suppliers, customers and the public. The case study shows that there is a link between non-audit services and audit independence. Since fees generated by non-audit services greater than audit fees, providing non-audit services to audit clients violates auditor independence. The results of this study make suggestions about how auditor independence should be regulated by policy makers, governments and professional accounting bodies to ensure adequate regulation of the capital market. Keywords: Auditor Independence, Enron, Arthur Andersen, Non-Audit Services, Financial Statement Audit. 275 � 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. 1681 Title A name given to the resource Auditor Independence: The Case of Arthur Andersen and Enron Author Author BORA SENYIGIT, Yigit Abstract A summary of the resource. The financial statement audit is of vital importance to the stability, growth, and healthy development of financial markets. Investors, creditors, and other users of financial statements need reliable financial information. Auditor independence provides financial statement users confidence in audited financial statements. Arthur Andersen and Enron have been chosen as a case study to show how auditor independence influences the quality of information in audited financial statements. Enron, a leading energy commodities and service company in the United States of America, declared bankruptcy in 2001 after it announced it was reducing net income for current year and previous years due to accounting misstatements. Then its auditor, Arthur Andersen, failed in 2002. As of the end of May 2002, Enron’s financial statements were misleading, the effect of these shortcomings on the dramatic decrease in the price of Enron’s stock. Arthur Andersen as an auditor of Enron has an important role and responsibility for misleading numbers presented in Enron’s financial statements. Enron’s collapse is a significant event in the accountancy profession because its auditor, Arthur Andersen, was one of the big 5 audit firms. This scandal due to impairment of auditor independence and fraudulent financial reporting raises questions of the role of the auditors in alerting investors, employees, suppliers, customers and the public. The case study shows that there is a link between non-audit services and audit independence. Since fees generated by non-audit services greater than audit fees, providing non-audit services to audit clients violates auditor independence. The results of this study make suggestions about how auditor independence should be regulated by policy makers, governments and professional accounting bodies to ensure adequate regulation of the capital market. Keywords: Auditor Independence, Enron, Arthur Andersen, Non-Audit Services, Financial Statement Audit. 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 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. 3375 Title A name given to the resource AUTOMATED ESSAY SCORING VERSUS HUMAN SCORING: A RELIABILITY CHECK Author Author DOĞAN, Ali Abstract A summary of the resource. New materials have continuously been added to the assessment instruments in ELT day by day. The question of whether writing assessment in ELT can be done via E-Rater® was first addressed in 1996, and this system, which is commonly called “Automated Essay Scoring Systems” in especially America and Europe in recent years, has taken part in the field of assessment instruments of ELT with steady development. The purpose of this study is to find out whether AES can supersede the writing assessment system that is used at The School of Foreign Languages at Zirve University. It is performed at The School of Foreign Languages at Zirve University. The participants of the study were a group of 50 students in level C that is the equivalent of B1. The beginning of the quantitative study includes the assessment of essays written by C level students at The School of Foreign Languages at Zirve University by three human raters and E-Rater®. After the study it was found that the writing assessment has been currently used at The School of Foreign Languages at Zirve University costs more energy, more time and it is more expensive. Thus, AES was suggested for use at The School of Foreign Languages at Zirve University, which has proven to be more practicable. Date A point or period of time associated with an event in the lifecycle of the resource 2014 Keywords Keywords. Conference or Workshop Item PeerReviewed PE English 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. 957 Title A name given to the resource Autonomous English Activities of Prospective EFL Teachers Author Author Ersin, Pınar C. Camlibel Acar, Zeynep Abstract A summary of the resource. This study aims to explore whether and how Turkish prospective teachers of English as a foreign language (EFL) engage in English activities outside their undergraduate courses to improve their English language abilities and their reasons for doing so. The research questions include the following: (a) Do the participants engage in out-of-class English activities? (b) If yes, what is the nature of these activities (e.g., the frequency level, the activity type and the reasons)? (c) If no, what are the reasons behind this choice? (d) What is the relationship between their independent English activities and factors such as their personal and educational backgrounds, and year of study? The study was conducted at the Faculty of Education, in the Department of English Language Teacher Training of a state university in İstanbul, Turkey. Data were collected from 326 Turkish EFL prospective teachers enrolled in all four years of the undergraduate program (90 freshmen, 99 sophomores, 67 juniors, and 70 seniors). A survey consisting of closed-ended and open-ended items was administered to the participants at the end of spring 2011 semester. The survey aimed at obtaining the teacher candidates’ autonomous English use and practice behaviours aside from the departmental requirements. In order to analyze the data, both quantitative and qualitative methods were employed. Qualitative data gathered from the open-ended items of the survey were grouped under categories and coded. To give an account of the type and frequency of the participants' out-of-class English use and practice, frequency counts of all responses were conducted by using descriptive statistics. In addition, t-tests were run to compare the answers of the teacher trainees at different years of study. The findings of the survey will be presented and implications of the results for teacher education programs will be discussed and recommendations will be proposed. Date A point or period of time associated with an event in the lifecycle of the resource 2012 Keywords Keywords. Conference or Workshop Item PeerReviewed P Philology. Linguistics https://omeka.ibu.edu.ba/files/original/bd1287e5e2272b20277aee8663b0dbff.pdf 7f4e29cdd68ccd05006d919173801b9a PDF Text Text BİLDİRİ ÖZETLERİ - UTEK 2014 AVRASYA’DA TÜRKLERİN İLK ÇAĞLARI Marcel ERDAL Freie Üniversitesi, Berlin / Almanya ÖZET Bildiride ilk önce Doğu Avrupaya Orta Çağda göç etmiş olan Türk boyları, Doğu Avrupa’da kurulan Türk devletleri teker teker tanıtılacak, özellikle Göktürklerin müttefikleri olan Hazarlar üzerinde durulacaktır. Sonra Kaşgarlının, haritasında Doğu Avrupa boylarını nasıl gösterdiği anlatılacaktır. Üçüncü konu Volga (İdil) Bulgarları, yazıtları ve dilleri ve bu dilin Çuvaşça ile olan gramer ilişkileri olacaktır. Volga Bulgarcası ve Çuvaşçanın özellikleri diğer Türk dillerinden nasıl ayrılmaktadır? Tuna Bulgarlarının dili hakkında ne biliyoruz? Macarcaya ulaşan en eski Türk etkisi ne olmuştur? Hazarların dili Bulgar-Çuvaş tipinden miydi, Genel Türkçe tipinden mi? Moğolcanın Türk dillerine uyan sözcükleri ve ekleri acaba hangi Türk diline en yakındır? Burada r / l konusundan başka diğer Çuvaş-Bulgar-Moğol dil bağlantıları üzerinde de durulacaktır. Altay akrabalığı yanlısı olan araştırmacılar Çuvaş-Bulgar kolunun Türk ve Moğol dil grupları arasında bir köprü teşkil ettiği düşüncesindeydiler. Türkçe ve Moğolca ortak unsurları çeşitli evrelere bölmek mümkündür. Evrelerin birinde Eski Uygurca Moğolcayı etkilemiş, Cengiz Han’dan itibaren Moğolcanın Türk dillerine etkisi güçlü olmuştur. Türk-Moğol etkileşmelerinin en önemli çağı Eski Uygurcanın etkisinden öncedir. Bu etkinin genellikle Ana Türkçeden değil, Çuvaş-Bulgar tipi bir Türk dilinden geldiğini görüyoruz. Değindiğimiz çağda Moğolların dillerini bu şekilde etkileyebilecek tek toplum Orta Asya Hunlarıdır. Bunlar MÖ 3. yy. ve MS 2. yy. arasında Çin’in kuzeyinde ve kuzey doğusunda en önemli güç olmuş, MS 2. yy.da Çin ve Hint-Avrupalı, Tohar oldukları düşünülen müttefikleri tarafından yenilgilere uğratılınca batıya göç etmiş, Hun konfederasyonunun bir kısmı MS 350 yılında Volga nehrine varmış, 370’te bu nehri geçip Avrupanın tümünü karıştırmıştır. Buna göre Ana Türkçenin lehçeleşmesi Orta Asya Hunlarından önce olmuş, Hunları yöneten Türk boyu Çuvaş-Bulgar tipinden bir dili konuşmuştur. Eğer Altay dilleri akrabalığı varsa, bu akrabalığın bu Hunların 8 �BİLDİRİ ÖZETLERİ - UTEK 2014 öncesine rastlaması gerekmektedir ve bunu kanıtlamak daha mümkün olmamıştır. Eğer vakit olursa veya bu konuda soru sorulursa Uygur Bozkır Kağanlığı’nda 1250 yıl önce milli din kabul edilen ve Doğu Türkistan Uygurlarının birçoğunun inandığı Mani dini ile Bosnalıların Bogomil dini arasındaki muhtemel ilişki konusunda da birkaç söz söyleyebilirim: Manicilik Mısır’da da önemli bir din olmuş, Orta Çağda Akdeniz’de Tunus’a, Fransa’ya kadar yayılmıştır. TESAWWUF TRADITION IN BOSNIA AND HERZEGOVINA – YESTERDAY AND TODAY Ćazim HADŽIMEJLIĆ Saraybosna Devlet Üniversitesi, Sarajevo / Bosna Hersek ABSTRACT Tessawuf in Bosnia was established in 15 century. Dervishes were coming to Bosnia earlier even in the end of 14 century, before Sultan II Mehmed Fatih conquered Bosnia. They were establishing relations with local people and spread tesawwuf. Tesawwuf in Bosnia found fertile ground and domicile people accept Islam trough tesawwuf. Tesawwuf had different popularity through recent five centuries, from the time when it was very popular and until the middle of 20th century, when was forbidden. From seventies it was again accepted by Islamic community when again dervishes lodges open for public. In this century tesawwuf again is more and more popular. Today we have survived just few tesawwuf buildings from ottoman period. However, we have left plenty of tesawwuf literature and other written work, which proves strong tesawwuf tradition in Bosnia. 9 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2622 Title A name given to the resource AVRASYA’DA TÜRKLERİN İLK ÇAĞLARI Author Author ERDAL, Marcel Abstract A summary of the resource. Bildiride ilk önce Doğu Avrupaya Orta Çağda göç etmiş olan Türk boyları, Doğu Avrupa’da kurulan Türk devletleri teker teker tanıtılacak, özellikle Göktürklerin müttefikleri olan Hazarlar üzerinde durulacaktır. Sonra Kaşgarlının, haritasında Doğu Avrupa boylarını nasıl gösterdiği anlatılacaktır. Üçüncü konu Volga (İdil) Bulgarları, yazıtları ve dilleri ve bu dilin Çuvaşça ile olan gramer ilişkileri olacaktır. Volga Bulgarcası ve Çuvaşçanın özellikleri diğer Türk dillerinden nasıl ayrılmaktadır? Tuna Bulgarlarının dili hakkında ne biliyoruz? Macarcaya ulaşan en eski Türk etkisi ne olmuştur? Hazarların dili Bulgar-Çuvaş tipinden miydi, Genel Türkçe tipinden mi? Moğolcanın Türk dillerine uyan sözcükleri ve ekleri acaba hangi Türk diline en yakındır? Burada r / l konusundan başka diğer Çuvaş-Bulgar-Moğol dil bağlantıları üzerinde de durulacaktır. Altay akrabalığı yanlısı olan araştırmacılar Çuvaş-Bulgar kolunun Türk ve Moğol dil grupları arasında bir köprü teşkil ettiği düşüncesindeydiler. Türkçe ve Moğolca ortak unsurları çeşitli evrelere bölmek mümkündür. Evrelerin birinde Eski Uygurca Moğolcayı etkilemiş, Cengiz Han’dan itibaren Moğolcanın Türk dillerine etkisi güçlü olmuştur. Türk-Moğol etkileşmelerinin en önemli çağı Eski Uygurcanın etkisinden öncedir. Bu etkinin genellikle Ana Türkçeden değil, Çuvaş-Bulgar tipi bir Türk dilinden geldiğini görüyoruz. Değindiğimiz çağda Moğolların dillerini bu şekilde etkileyebilecek tek toplum Orta Asya Hunlarıdır. Bunlar MÖ 3. yy. ve MS 2. yy. arasında Çin’in kuzeyinde ve kuzey doğusunda en önemli güç olmuş, MS 2. yy.da Çin ve Hint-Avrupalı, Tohar oldukları düşünülen müttefikleri tarafından yenilgilere uğratılınca batıya göç etmiş, Hun konfederasyonunun bir kısmı MS 350 yılında Volga nehrine varmış, 370’te bu nehri geçip Avrupanın tümünü karıştırmıştır. Buna göre Ana Türkçenin lehçeleşmesi Orta Asya Hunlarından önce olmuş, Hunları yöneten Türk boyu Çuvaş-Bulgar tipinden bir dili konuşmuştur. Eğer Altay dilleri akrabalığı varsa, bu akrabalığın bu Hunların öncesine rastlaması gerekmektedir ve bunu kanıtlamak daha mümkün olmamıştır. Eğer vakit olursa veya bu konuda soru sorulursa Uygur Bozkır Kağanlığı’nda 1250 yıl önce milli din kabul edilen ve Doğu Türkistan Uygurlarının birçoğunun inandığı Mani dini ile Bosnalıların Bogomil dini arasındaki muhtemel ilişki konusunda da birkaç söz söyleyebilirim: Manicilik Mısır’da da önemli bir din olmuş, Orta Çağda Akdeniz’de Tunus’a, Fransa’ya kadar yayılmıştır. 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 2014-05-23 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-582X P Philology. Linguistics,PA Classical philology,PI Oriental languages and literatures,PN Literature (General) https://omeka.ibu.edu.ba/files/original/50afe8ec12ff57a47b9ddd04c3b10e5e.docx c37ac32bd97597da8f7361add83b96ae 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. 3665 Title A name given to the resource AWARENESS ABOUT DOMESTIC PRODUCT CONSUMPTION IN BOSNIA AN HERZEGOVINA doi: 10.14706/icesos1726 Author Author Bozalija, Berin DUMAN, Teoman Abstract A summary of the resource. Abstract: Aware of the effect on the domestic production is a huge process which includes numbers of different research on various theory which are explaining the terms aware of somethinh in a term of buying somethinh or product. Many researchers help us to understand this problem and to open some other research about this and also to understand the human behavior and their decision, also it is very complex concept and it consider what is difficult to understand human preferences in buying product from outside or it means foreign product or to buy domestic product that is made in you own country,there are relationships on the market and also some other factors which are taking a part in this interaction.Customer loyalty in general is the behavior which customer play main role in my terms named by Bosnian people and there preferences to domestic or foreign brands and also to understand their preferences in the decision making process. In a term of consideration set influences on consumer decision making and choice,issues,suggestion or models. Bosnian people aware about buying the domestic product is the purpose of this study is to define and analysis the relationships between consumers and domestic products. The purpose of this research is to degine consumers and their responsibility to buy domestic product. Emipirical finding reveal that why consumer prefer to buy domestic or foreign products tend to have uniques lifestyle and great shopping orientation that is different from those who prefer domestic. Our study brings previous research about preferences in buying domestic products and foreign products and all aspects that which are connected with his theory and model concept. Result of this study help an organization to recognize what components is missing to satisfied customer satisfaction. After this study it will be useful for an organization or company exactly to decide what to do, when, why, where and how to do or they will find anothery way to satisfied customer needs. Key words : Customer loyalty, purchase decision, brand awareness, post-purchase behavior and social responsibility. Date A point or period of time associated with an event in the lifecycle of the resource 2017 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) 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. 3417 Title A name given to the resource AWARENESS OF MULTICULTURALISM AND TEACHERS` PERSPECTIVES ON CULTURAL DIVERSITY AT SCHOOLS Author Author Ozalli Can, Emine Akbarov, Azamat Abstract A summary of the resource. There are a lot of countries played host to the immigrants and there are a lot of international schools all over the world that derives multicultural education.Today’s multicultural education classrooms are becoming more and more diverse with both students from diverse cultural and linguistic backgrounds. This article will describe cultural diversity with the aspect of multiculturalism and answer the following questions with specific examples from Bosna Sema Educational Institution`s schools.Why do We need to Address diversity in education? Are teachers awareness of multicultural issues in education? And how do teachers become culturally responsive in a multicultual education environment? Keywords: Multiculturalism, cultural diversity, awareness, international schools Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Conference or Workshop Item PeerReviewed PE English https://omeka.ibu.edu.ba/files/original/895ebcd3f9780a2f0de7905bf07f23e2.pdf b023235e1f4b889131dafa9617dff2e2 PDF Text Text 1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo Awareness of Referential Devices in Text and Reading Comprehension Adel Ebrahimpourtaher Islamic Azad University-Ilkhchi Branch apourtaher@yahoo.com Abstract: Hassan‘s (1976) classification of these devices as personal, comparative, and demonstrative on the reading ability of the present study explored the role of learners‘ awareness of referential devices in texts based on Halliday and learners. To support this, 30 male students aged between 13 and 20 were selected out of 180 students studying English at Iran Language Institute.All the subjects were elementary 3 students and were chosen considering their final reading scores they got in elementary 2 to make the sample almost homogeneous. They were randomly divided into two groups of 15 subjects. Through a 20-session term,10 passages were taught to both experimental and control groups through a similar methodology for teaching reading at this Institute. The only difference was that we made our experimental group practice finding referents. We helped them through oral questions, group work, and also taught them specific strategies taken from TOEFL FLASH SERIES .The subjects in the control group only received the method common in the Institute. We gave them a post-test on the last session. This was a multiple-choice reading test including two short passages each followed by 5 questions. A t-test was taken to compare the mean scores of the groups. The results confirmed the hypothesis and showed a significant improvement on the reading ability of subjects in the experimental group. In the end, some pedagogical implications were made. Key Words: Reference-Cohesion-Referential Devices. Introduction Reading is discoursally viewed as an interactive process of communication between readers and writers through the text (classroom lectures on discourse analysis).A text has textual features which collectively constitute its ‗texture‘ and distinguish it from non-text. ‘Cohesion‘ of which referential devices are sub-types helps bring about a semantic continuity and is very important to deal with in reading process. Cohesion Cohesion has been defined in a number of ways. Halliday and Hassan (1976) hold the view that the primary determinant of whether a set of sentences do or do not constitute a text depends on cohesive relationships within and between sentences .They consider a text as a unified whole which is easily recognized from one which is not. In spoken and written discourses, individual clauses and utterances are semantically linked by grammatical connections (McCarthy, 1991). Malmkjar (2004, 543) defines cohesion as ―the way in which linguistic items are meaningfully connected to each other sequentially on the basis of grammatical rules.‖ Widdowson defines it in terms of the distinction that is made between the illocutionary act and the proposition. In his view (P.52), propositions, when linked together, form a "text" whereas illocutionary acts, when related to each other, create different kinds of "discourse." According to Halliday and Hasan (1976), cohesion and register enable us to create a text. Register is concerned with what a text means. It is defined by Halliday and Hasan as the "set of semantic configuration that is typically associated with a particular class of context of situation, and defines the substance of the text." Cohesion, as contrasted with register, is not concerned with what a text means. Rather, it refers to a set of meaning relations that exist within the text. These relations are not of the kind that links the components of a sentence and they differ from sentential structure. The discovery of these meaning relations is crucial to its interpretation. For instance, in the following text: Mary bought a new pencil. She put it in her drawer. The interpretation of the elements she and it is dependent on the lexical items Mary and Pencil. So, cohesion is in the semantic relation that is setup between these elements. According to Halliday and Hasan, the function of cohesion is to relate one part of a text to another part of the same text. Consequently, it lends continuity to the text. By providing this kind of text continuity, cohesion enables the reader or listener to supply all the components of the picture to its interpretation. Halliday and Hasan hold that cohesion in its normal form, is the presupposition of something that has gone before in the discourse, whether in the immediately preceding sentence or not. This form of presupposition is referred to as anaphoric. The presupposing item may point forward to something following it. This type of presupposition is called 12 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo cataphoric. On the other hand, exophoric and endophoric presuppositions refer to an item of information outside and inside the text, respectively. They recognize five sub-types of cohesive in English and in the lexicogrammatical system of the language. They are reference, substitution, ellipsis, conjunction, and lexical cohesion. Reference, substitution, and ellipsis are grammatical; lexical cohesion is lexical; conjunction stands on the border line between the two categories. In other words, it is mainly grammatical but sometimes involves lexical selection. Constructionalists view language comprehension as an interactive process between the text and the person using the text. They assume that meaning does not exist in the text but becomes available to the reader as a result of his own contribution. Language users employ text in comprehension as a set of guidelines to the active (re)creation of meaning. Jonz (1987) in his explanation of the advantage(s) of adopting a constructionist point of view says: ... one is able to speculate on the structure of language knowledge and on the various stages in the acquisition of such structures as well as their application to the cognitive tasks involved in comprehending. From the above statement, it follows that constructionists emphasize the role of background knowledge as a feature of a text; and the cognitive tasks involved in the comprehension process. Reference One of the most considerable cohesive devices is reference. Different types of reference have been mentioned by theorists of which we choose to refer to that of Halliday and Hassan(1976).They identify three sub-types of referential devises: personal, demonstrative, and comparative. Personal reference: They serve to identify individuals and objects that are named at some other points in the text. Example: "Mary did not have to change the method. She could have chosen to teach as others did". Demonstrative reference: It is expressed through determiners and adverbs. These devices represent items ranging from a single word, a phrase, and even to a whole paragraph. Example: "Recognizing that the country had to change, the president stated some political reforms and developed some promotions. This did not happen". Comparative reference: It serves to compare items within a text In terms of identity and similarity. These are expressive adjectives and adverbs. Example: "I don‘t like these gloves. Actually, I‘d like the other gloves". Method Participants The subjects in this study were 30 male EFL learners. They were elementary 3 students and had studied almost four terms at the Iran Language Institute at the time this study was performed. They aged between 13 and 20. The subjects were selected from among 180 students in elementary 3 in spring 2010 on the basis of the scores they got in their elementary 2 reading section. Procedure During a term including 20 sessions, ten passages were taught to both groups through almost a fixed method written in advance by the research team of the Institute. The subjects in the experimental group were also trained to practice finding referents to referential devices through group work as well as putting forward appropriate oral questions. Some strategies were also taken from TOEFL Flash from the unit named ―Reference‖ and taught to them. However, the subjects in the control group only received the method of the Institute. In the last session, two short passages each followed by five multiple-choice tests were given. They were told that they would not be scored for the test to remove anxiety and motivate them for the final. A t-test was taken to compare the scores of two groups. Results To see if there is any improvement in the performance of our experimental group, a t-test was taken to compare the mean scores of subjects in both groups. The following table shows the results: Paired t-test for comparing the scores of control and experimental groups Groups N X SD Experimental 15 8.4 1.121 Control 15 7.13 .915 T-value .001 Table-1 13 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo As it is seen on the table above, a t-value of .001 is statistically very significant at the .05 level of significance to reject the stated null hypothesis. So, we can support our hypothesis that preparing students with strategies to guess the referents of referential devices and making them aware of these linking devices can improve their reading ability. Pedagogical implications Some pedagogical implications of this study can be drawn for both EFL reading and translation equivalence. As it was mentioned before, cohesion is a semantic relation and functions to pair and chain items across sentences that are related. It brings about semantic continuity in a text. It can be claimed that comprehension of a text partly depends on recovering the cohesive elements, so the reader needs to attend to them. These cohesive elements should be attended to in an EFL reading class. Translation is defined as establishing equivalence in textual material between source and target language. Newmark(in Fleet and Threadgold, 1987) states that the topic of cohesion is the most useful area of discourse analysis applicable to translation. Lotfipour-Saedi (1991) offers a discoursal framework for the characterization of translation equivalence. He states that equivalence is established in terms of eight dimensions': vocabulary, structure, texture, sentence meaning verses utterance meaning, language varieties, presuppositions, cognitive effect, and aesthetic effect. Thus, in establishing translation equivalence between the source and target language, these dimensions should be met by the translator. Of these only the third one ‗texture‘ is related to our study. References Halliday, M.A.K.and R.Hassan (1976).Cohesion in English. London. Longman. Jonz, J. (1987). "Textual Cohesion and Second Language Comprehension" in Language Learning. Vol. 37, 30. Lotfipour-Saedi, k (1991).Analyzing Literary Discourse: Implications for Literary Translation. In proceedings of Tabriz University Conference on Translation. Lotfipour-Saedi, k (1992) An Introduction to Discourse Analysis Presented at the second conference on theoretical Applied Linguistics, Tehran, Allameh Tabatabai Uuniversity. Malmkjar, k (2004).The Linguistic Encyclopedia. London: Routledge. McCarthy (1991).Discourse Analysis for Language Teachers. Cambridge: Cambridge University Press. Newmark, P (1987).The Use of Systemic Linguistics in Translation Analysis and Criticism. 14 � 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. 5 Title A name given to the resource Awareness of Referential Devices in Text and Reading Comprehension Author Author Ebrahimpourtaher, Adel Abstract A summary of the resource. Hassan‘s (1976) classification of these devices as personal, comparative, and demonstrative on the reading ability of the present study explored the role of learners‘ awareness of referential devices in texts based on Halliday and learners. To support this, 30 male students aged between 13 and 20 were selected out of 180 students studying English at Iran Language Institute.All the subjects were elementary 3 students and were chosen considering their final reading scores they got in elementary 2 to make the sample almost homogeneous. They were randomly divided into two groups of 15 subjects. Through a 20-session term,10 passages were taught to both experimental and control groups through a similar methodology for teaching reading at this Institute. The only difference was that we made our experimental group practice finding referents. We helped them through oral questions, group work, and also taught them specific strategies taken from TOEFL FLASH SERIES .The subjects in the control group only received the method common in the Institute. We gave them a post-test on the last session. This was a multiple-choice reading test including two short passages each followed by 5 questions. A t-test was taken to compare the mean scores of the groups. The results confirmed the hypothesis and showed a significant improvement on the reading ability of subjects in the experimental group. In the end, some pedagogical implications were made. 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 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. 916 Title A name given to the resource Awareness of Syntactic Variation in English Dialects: A Survey of Turkish Pre-Service EFL Teachers Author Author Uygun, Dilek Abstract A summary of the resource. This study investigates Turkish pre-service EFL teachers’ awareness of the syntactic variation between English dialects, mainly between British and American English varieties. Considering the current status of English as a world language, the importance of having a heightened awareness of dialect variation in English both on the part of teachers and learners has been emphasized by several researchers (Adger, 2004; Jenkins, 2006; Matsuda, 2003; Seidlhofer, 2004; Sifakis, 2004). This study focuses particularly on one aspect of variation in English, syntactic variation, and aims at exploring prospective teachers’ awareness of the syntactic differences between British and American English regarding (a) the use of prepositions; (b) the use of articles; and (c) the use of tense and mood. The data is collected through a questionnaire given to 125 students attending the ELT department of a state university. The results of the study are discussed with reference to their implications for teacher training. Date A point or period of time associated with an event in the lifecycle of the resource 2012-05 Keywords Keywords. Conference or Workshop Item PeerReviewed P Philology. Linguistics https://omeka.ibu.edu.ba/files/original/0101eccaa33831020e37410b379d71b0.pdf f75edefc93cbc1fadcb9ee03469949af PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Boiled Veal Bulgur Pilaf Bulgur Pilaf Orange Strawberry Pears Grilled Chicken Oven Meatballs Yoghurt Soap Bulgur Pilaf Green runner beans Green beans with meat Pears Rice Pudding Macaroni timbale 19 Apricot Tomato Soap Chick peas with meat Whitefish Stuffed Eggplant Rice Pilaf Maccaroni with cheese Maccaroni with cheese Pearch Curly Salad 20 Watermelon Awareness-rasing Sustainable Business and Corporate Social Responsibility Among Small and Medium-sized Enterprises Huseyin Onlem Ersoz1,Ramazan Kilic2 1Adnan Menderes University, Karacasu Memnune Inci Vocational School, Aydin, Turkey 2Adnan Menderes University, Faculty of Economics and Administrative Sciences, Aydin, Turkey E-mails: hoersoz@adu.edu.tr, rkilic@adu.edu.tr Abstract Sustainable business and corporate social responsibility (CSR) activities have been raising in Turkey since 2001 Economic Crisis. Corporate social responsibility (CSR), is an approach developed with the concept of sustainable development. CSR is a kind of self-regulation management and organization model. CSR means that a company's business model should be socially responsible and environmentally sustainable. It refers to responsible corporate action beyond legal requirements; CSR manifests itself throughout the value chain, in a company’s treatment of its employees and in its dealings with the relevant stakeholders. Especially, most large-sized companies in Turkey at least have played some roles on sustainable development with their projects, activities or reports. Most of them have relations with the world business environment. That’s why they could find chance and had to use sustainable strategic management methods to prevent their stakeholders. But many small and 27 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo medium-sized companies (SMEs) couldn’t have realized yet the importance of sustainability and CSR because of the many reasons (financing, accounting, human resources, work places, cultures and others). SMEs give dynamism to the Turkish economy, employment and businesses providing an important contribution to sustainable development. 98% of total enterprises in Turkey ara SMEs, Community and the environment in which SMEs can make significant contributions to corporate social responsibility. Because the term responsible for the business, social and environmental issues become part of the company's activities to ensure the economic success of the company with sustainability. CSR in Turkey is not a new subject. Historical background the society has already got a culture of philanthropy by some foundations and trade guilds. The research problem was how SMEs efforts could be improved into responsible entrepreneurship by raising questions on the possible ways with a profitable and sensible manner. The research may also help the companies in our region identify further actions that they can take to strengthen their business, its reputation and performance. The research area was undertaken in Aydin. Only seven percent of companies have ISO 9000 certificate. Almost nearly SMEs don’t have certificates such as ISO 14000 and CE certificates. This situation may be the result of SMEs adequate environmental awareness. SMEs owner/managers play important roles to build workplace, environmental, marketplace and community policies. Cause they are the first policy makers on entreprises’ values. Besides they think that these are unnecessary expenditures for themselves and the society or they have limited ability to apply. Keywords: Sustainable Business, Corporate Social Responsibility, Small and Medium-Sized Enterprises, Business Policies, Company Values 1. INTRODUCTION In the present days, business environment, financial, political, and social factors all have impacts and subsequent affects on entreprises. Society of environment are becoming consistently more aware of the importance of the environment, social and ethical issues. As a result, greater awareness of Corporate Social Responsibility (CSR) within the business world has been developing. Corporate social responsibility (CSR), is an approach developed with the concept of sustainable development. CSR is a kind of self-regulation management and organization model. The Committee for Economic Development commented about CSR as: “Today it is clear that the terms of the contract between society and business are, in fact, changing in substantial and important ways. Business is being asked to assume broader responsibilities to society than ever before and to serve a wider range of human values. Business enterprises, in effect, are being asked to contribute more to the quality of life than just supplying goods and services (Acar and Oksuz 2008). 28 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo CSR means that a company's business model should be socially responsible and environmentally sustainable. It refers to responsible corporate action beyond legal requirements. CSR manifests itself throughout the value chain, in a company’s treatment of its employees and in its dealings with the relevant stakeholders. Especially, most large-sized companies in Turkey at least have played some roles on sustainable development with their projects, activities or reports. CSR can benefit all stakeholders, including employees, manufacturers, and consumers, while addressing their social and environmental concerns. Therefore businesses of all sizes, including SMEs, have felt the impact of the above within subsequent changing business environments. Many of the focus studies and works in Corporate Social Responsibility (CSR) have been about big-sized enterprises so far, such as the Corporate Responsibility Index or the Global Reporting Initiative. The very phrase “CSR” implies a certain size of enterprise. This is because big businesses have more abilities and tools than SMEs. They are more international which means facing more pressures than SMEs. But in Europe many entreprises are SMEs which means the society will probably expect CSR from SMEs now or later, whether business shape is large or not. At last entreprises which need to improve their quality, have to adopt a more social management style, sustainable business. It is necessary therefore to study the concept CSR in the SME context to understand and know the CSR key success factors that will enable SMEs to compete effectively and succeed in the long run. So this search focus on the SMEs roles at CSR. This research paper has been organized in the following order. Subsequent to the introduction, SMEs is briefly explained, followed by the short perspective of CSR. This is followed by the methodology of the study and its results are provided. Finally, the conclusions and recommendations for future research are given for the benefit of the field. 2. SMALL AND MEDIUM-SIZED ENTERPRISES SMEs are important for country economies. Although big companies have strong sources to reach local communities, SMEs are more closer and better relations. 2.1. The Definition of SMEs Over 90% of enterprises in which both the developed and developing countries are SMEs (Aykaç et al, 2008). This means, Small and Medium-Sized Enterprises (SMEs) are playing a major role for the countries’ economical and social area growths. SMEs is a kind of business concept that used in almost all countries. But there is no global definition accepted of SMEs. 29 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Different country use various measures of size depending on total number of employees, total investment or sales turnover. That’s why the definition of SMEs varies from country to country. The definition of SMEs depends on the national economy, the level of industrialization, the market size, sector, and vary according to the method used in the production. European Commission, has got new definition since 2005 to solve this problem. Table 1: The definition of SMEs in Europe and Turkey Europe Turkey Enterprise category Employees Turnover or Balance Sheet Total Medium-sized 50-249 < 50 Million Euros or < 43 Million Euros Small 10-49 < 10 Million Euros or < 10 Million Euros Micro 0-9 < 2 Million Euros or < 2 Million Euros Medium-sized 50-249 < 25 Million TL or < 25 Million TL / 10,87 Million Euros Small 10-49 < 5 Million TL or < 5 Million TL / 2,174 Million Euros Micro 0-9 < 1 Million TL or < 1 Million TL / 0,435 Million Euros 1 Euro = 2,30 TL, February 2012 Source: European Commission (2005: 14), www.kosgeb.gov.tr 2011 Table 1 shows that, SMEs have been defined in EU, as enterprises, which employ fewer than 250 employees and which have either an annual turnover not exceeding 50 million Euros, or an annual balance sheet total not exceeding 43 million Euros. The size and diversity of SMEs in Europe is enormous. Eurostat estimates that there are about 20 million enterprises in industry and services of which more than 99% are SMEs with fewer than 250 people employed (www.ec.europa.eu 2012). In Turkey, enterprises which employ less than 250 employees, and annual net sales revenue or fiscal balance sheet is not exceeding 25 million Turkish Liras are called SMEs (www.kosgeb.gov.tr 2012). 2.2. The Importance of SMEs in Turkey Turkey is a functioning market economy. Based on IMF estimates of worldwide GDP, Turkey is the world’s 16th largest economy. Turkey’s GDP per capita has increased from approximately $1.300 to $4.000 in 2000 and exceeded $10.000 in 2011. Although this level stands at 46% of the EU average, Turkish economy could have reached 6,5% annual growth rate during 2002-2011 (http://evds.tcmb.gov.tr/cbt.html). 30 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The size of the population is close to 75 million, and it is projected to reach 84 million in 2025. Turkey has a young population. The proportion of the population under the age of 24 is 44 percent. This represents a demographic potential that can contribute to economic growth if future policies focus on improving the state of the labor market. Removing rigid labor market regulations, reducing the tax wedge, and, more importantly, enhancing human capital through education reforms are essential policies for accelerating the economic growth rate on a sustainable basis. Currently, the Turkish economy is using less than half of its workforce (Ararat 2011). Almost 98,8% of companies are SMEs in Turkey. 61,1% of workers are employed by the SMEs. The SMEs investment rate in all companies is 56,5%. Besides 37,7% of annual production of Turkish Economy is made by these companies (see Table 2). These rates indicate that SMEs have a great power on Turkish society, such as reducing unemployment, flexible production abilities, national economic and social development. Table 2: Economical Indicators of SMEs in Turkey Economical Indicators % SMEs rate in all entreprises 98,8 Employment rate 61,1 Investment rate in all entreprises 56,5 Annual production rate 37,7 Annual given bank credit rate 4 Export rate in all entreprises 8 Source: Bayat, 2011:p.569 SMEs are more closer than the large ones to the markets, have better relations with customers and employees. SMEs generate competition level higher of the sector in which they operate. Besides, the development of SMEs are considered the most efficient instrument for transition economies, which generates sustainable economic growth, employment, powerty alleviation and improvement of national economic welfare. Below are listed the most important factors for the contribution of SMEs to the market economy (Keskin and Senturk, 2010):  31 SMEs provide the strength of element of “balance” income spectrum. This balance gains importance in terms of both social and economic sides. These enterprises are the sources of new ideas and discoveries. They contribute to the industries for providing required elasticity. �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo  SMEs have the opportunity to make a decision more quickly. Because they work with less expense of management and general operating, they have faster and cheaper production.  SMEs play an important role in creating private initiatives. Also they enjoy large shares in employment and training. These enterprises are the first establishments in which many qualified workers receive technical training.  SMEs constitute an effective way to expand the manufacturing and industrialization to the whole country.  SMEs are of the situation to be the manufacturer of intermediate goods and inputs of large industrial enterprises.  SMEs may be effective in increasing quality of life providing some opportunities for small investments to use labor force, raw material and financial sources that cannot be used because of social and political reasons.  SMEs possess a significant role to fulfill the function to reflect small savings and family savings directly to the investments. However, due to their structural capabilities and national economic-social policies, SMEs face many problems. In Turkey, most small businesses have capital and management problems which cause functional disorganizations (Ayik and Keskin 2011). So that SMEs have not only financial problems for investments, but also have nonqualified workers, inexperienced managers, inadequate bank credits, old technologies, standardization deficiencies, corporate management, marketing and sales problems (Aykac et al, 2008). Today businesses are struggling with a new role around the World. They need to meet the needs of their societies where they live. Organizations are being called upon to take responsibility for the ways their operations impact to societies and the natural environment. Small businesses may not know or have not ability and use the term "CSR", but their close relations with stakeholders such as employees, markets and society often will expect to trust. Many SMEs are committed to environmental, social and community responsibility is certainly clear. Much of this will not be called “CSR” by those who are doing it. Successful SMEs are regularly providing excellent goods and service. They provide employment. They engage their employees and harness their motivation and skills for the long-term success of the enterprise. They recognise the value of informing and consulting employees, and of creating participative workplaces (www.csr-in-smes.eu, 2011). 3. A SHORT HISTORICAL PERSPECTIVE ON CSR CSR seems new concept, but it has been in the academic literature since 1950’s. But it has not got a universal accepted definition yet. 3.1. The Definition Of CS 32 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo CSR is an evolving concept that currently does not have a universally accepted definition. Generally, CSR is understood to be the way firms integrate social, environmental and economic concerns into their values, culture, decision making, strategy and operations in a transparent and accountable manner and thereby establish better practices within the firm, create wealth and improve society. The World Business Council for Sustainable Development has described CSR as the business contribution to sustainable economic development (Hohnen 2007). Another definition of CSR is “Operating a business in a manner that meets or exceeds the ethical, legal, commercial and public expectations that society has of business (Raynard and Forstater 2002). As issues of sustainable development become more important, the question of how the business sector addresses them is also becoming an element of CSR. CSR is defined by the EU as a concept “whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis.” (www.csr-in-smes.eu, 2011). Here, corporate social responsibility, is an approach developed with the concept of sustainable development. CSR is a kind of self-regulation management and organization model. CSR is a kind of concept that discribes the relationship between a business and its environment. So that for CSR, any business models should be socially responsible and environmentally sustainable from their impacts. 3.2. Views on CSR Corporate Social Responsibility, has existed in name for over 70 years. In academic literature, various authors have referred to a sequence of some approaches, each including and transcending one other, showing past responses to the question to whom an organization has a responsibility (Marrewijk, 2003). It is not until Bowen’s seminal text that CSR becomes the object of significant academic interest. Bowen in 1953 defines CSR as ‘‘the obligations of businessmen to pursue those policies, to make those decisions, or to follow those lines of actions which are desirable in terms of the objectives and values of our society”. (Freeman and Hasnaoui 2010). But the classical view on CSR is “the social responsibility of business is to increase its profits” by legal means (Friedman, 1970). Milton Friedman contributed to the creation of a general CSR theory by asking questions such as “Should companies take responsibility for social issues?” (Friedman, 1970). Managers are only responsible for their shareholders. Profit maximization, is the main responsibility of the business. Other thing such as socially responsible activities are a major task of governments (Arslan, 2005). Consequently, the use of organizational resources for the larger good, such as donating to charities, is detrimental to firms since it may decrease profitability or increase product prices or both (Snider et al 2003). The modern argument on CSR says that both big enterprises and SMEs are responsible to society as a whole, of which they are an integral part. They should use their resources to improve the walfare of its environment. Consistent with this argument, Carroll identified a model called “The Pyramid of CSR” (see Figure 1). 33 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Source: Branco M. C. and Rodrigues L. L, 2007 Figure 1: The Pyramid of CSR Accordingly this model, CSR has four dimensions: economic, legal, ethical. and philanthropic (Carroll, 1991). The economic component is business’s fundamental responsibility to make a profit and grow. The legal component is their duty to obey the law and to play by “the rules of the game.” The ethical component is their responsibility to respect the rights of others and to meet the obligations placed on them by society that ensure these rights. Finally, the discretionary component involves philanthropic activities that support the broader community (Snider et al 2003). All of these dimensions of responsibilities have always existed to some extent. But it has only been in recent years that ethical and philanthropic functions have taken a significant place (Carroll, 1991). In his model, each dimension of CSR can be examined in relation to the various stakeholders of organization. The modern definitions emphasize that a socially responsible company must have concerns beyond short-term profitability (Mohr, 2001). Obeying the laws is not enough to build a modern society. The modern view on CSR is defined as briefly explained by E. Freeman’s “stakeholder theory”. Stakeholders identified and categorized by their “interest, right, claim or ownership in an organization” (Snider et all 2003). A stakeholder is a part of business who can affect the organization or is affected by the activities of an organization. (Ertuğrul 2008). Stakeholder theory indicates that shareholders are not the only accountable group for the organizations but also there are another important stakeholders: customers, managers, employees, civil society, supliers, government, competitiors or investors ect. (Wood, 1990). Figure 2, shows that there are six responsibility areas. It is also shows the stakeholders groups. CSR is really about how to manage these six responsibilities. Hence, stakeholder theory provides a useful framework to evaluate corporate social responsibility through social reporting activities. 34 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Source: Palazzi M. and Starcher G. (2006: 9) Figure 2: The Six Responsibility Areas in CSR The growth of corporate social responsibility as an issue in modern society stems from a wide range of events and trends. The trends outlined below are receiving increased coverage by the media (Mamun et all 2009): Changing Expectations of Stakeholders Regarding Business Shrinking Role of Government Increased Customer Interest More Competitive Labor Markets Supply Chain Responsibility Growing Investor Pressure Demands for Increased Disclosure New and Emerging Issues 3.3. The Relationship Between Sustainability and CSR There is a growing belief that firms can and should pursue strategies that address economic, social, and environmental problems that, if unresolved, may erode the basis for businesses’ continuity. Economic sustainability is of fundamental importance to firms and is best reflected in their business models and governance choices. Social sustainability emphasizes the embedded nature of business in society. Issues such as poverty, access to medicine, access to clean water, polarization of income, and social exclusion are all related to the context in which businesses operate. Environmental sustainability considers the impact of 35 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo economic activities on natural resources, ecological balance, and global warming (Ararat et al 2011). Around the world, companies are becoming increasingly aware of the impact of their activities. They are striving to make their business decisions more sustainable by applying the principle of corporate social responsibility (CSR) within the company, in the wider environment they operate in, and in their relationship with suppliers and customers. In line with their own economic interests, businesses – small and large, domestic and international – are starting to share responsibility for the ecological and social situation in their immediate environment. Examples include the protection of human rights, drawing up and implementing employment and environmental standards and minimising corruption (Conze 2011). Hence CSR is formulated managing change at company level in a socially responsible manner. This happens when a company seeks to set the trade-offs between the requirements and the needs of the various stakeholders into a balance, which is acceptable to all parties. If companies succeed in managing change in a socially responsible manner, this will have a positive impact at the macro-economic level (European Commission 2002). The most competitive economy on the world will probably be achiving sustainable development capability by social responsible management. 3.4. Corporate Social Responsibility and SMEs The CSR concept was developed mainly by and for large multinational enterprises. Because of their lower complexity and the strong role of the owner, SMEs often manage their social impact in a more intuitive and informal way than large companies. In fact, many SMEs are already implementing socially and environmentally responsible practices without being familiar with the CSR concept or communicating their activities. These practices are often defined and understood as responsible entrepreneurship by SMEs (European Commission 2002). Social responsibility applications of SMEs are affecting by stakeholders. We can say that a stakeholder is a part of a value chain. Stakeholders press each other. Especially SMEs having relationships with international affairs can be affected by through direct supply chain, as well as the development of legislation, getting international standardization or any certifications. On the other hand, CSR offers opportunities for greater market access, cost savings, productivity and innovation to SMEs, as well as broader social benefits such as education and community development. Without the incorporation of SMEs into the global ‘social’ value chain, the aim of CSR will not be met. 4. MATERIALS AND METHODS The research problem was: How could SMEs efforts be improved into responsible entrepreneurship? We tried to find awareness level of SMEs by raising questions on the possible ways with a profitable and sensible manner. 36 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo This study used both quantitative and qualitative research methods to compare multiple forms of data and seeking convergence in the findings. A questionnaire was used to collect data. It was sent to the enrepreneur and managers of SMEs by. Face to face interviews with corporate executives were also done to seek insights on their CSR practices. The questionnaire was taken from The European Commission Directorate-General for Entreprise (www.ec.europa.eu, 2012). It consisted of four major parts (workplace, enviromental, marketplace and community policies), and 30 questions. The research results are used as data material for the analysis. The data analysis was conducted by using the SPSS program (Statistical Package for Social Science) and for evaluation and comments, the frequency analysis was used. 5. RESULTS AND DISCUSSION The number of enterprises responding to the survey is 40. The answers to the questionnaire were evaluated by means of frequency analysis. Frequency analysis of responses to the survey results are described separately below. 33 of the respondents are business owner/managers and the others are managers (general managers or unit directors). Only 3 of them are females. 72,5% of those interviewed are university graduates. Only 10% of them are over 50 ages. 70% of the entreprises are between 0-20 years old. Besides 37,5% of them are micro sized, 52,5% of them are small sized and 10% of them are medium sized entreprises. 5.1. Workplace Policies of SMEs The long-term success of enterprises and their ability as an effective entrepreneur often depend on the knowledge, skills, talent, innovative creativity and the motivation of their employees. As an enterprise grows, it will need people that it can rely on and delegate to, so that it can innovate the business. According to survey 29 of enterprises encourage their employees to develop real skills and long term carees. 10 of them have partially long-term plans. 37% of them have a process to ensure adequate steps taken against all forms of discriminitaion both in the workplace and at the time of recruitment. 35% of them have no processes and 8% of them have partially. 77,5% of the enterprises consult with employees on important issues. While 7,5% of them answered “no”, 15% of them consult partially. 21 enterprises have suitable arrangements for health, safety and walfare that provide sufficient protection for their employees. 17 of them have partially and 2 of them don’t have suitable arrangements. While 17 enterprises actively offer a good work-life balance for their employees for example, by considering flexible working hours or allowing employees to work from home, 18 of them offer partially, and 4 of them do not. 37 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 5.2. Environmental Policies of SMEs Environmental degradation is both a global and a local problem of increasing concern throughout society and therefore also among customers. Further, good environmental performance often makes financial sense. Energy efficiency, pollution prevention, waste minimisation and recycling can all result in significant cost-reductions for the enterprises. 60% of enterprises have tried at least once to reduce their energy consumption, 25% of them have tried partially and 15% of them don’t have any energy reduction plan. 22 of the enterprises have tried to minimize their waste and maximize recyling while 18 of them have tried partially or not. Only 27 of enterprises have tried to use pollution prevention procedures for example effluent discharges, noise. 26 of enterprises exactly have some procedures to prevent the natural environment. But 10 of them have partially protection procedures. 47,5% of SMEs have sustainable transport options. 42,5% of enterprises have ability saving money by reducing their environmental impacts, 30% of them have partially. 65% of enterprises on the research area consider the potential environmental impacts when developing new products and services. 7,5% of managers do not know the impacts of their activities. The number of enterprises supplying clear and accurate environmental information on products, services and activities to customers, suppliers and local community is 30, whether 5 of enterprises have partially procedures and 3 of them do not supply. We asked the enterprises whether they could think of ways in which their enterprises could use the sustainability of its products and services to gain an advantage over competitors such as recyclability of products, energy efficiency, etc. The ratio of “yes” answers is 60%, “no” is 10%, 25% is “in part”. 2,5% of the ratio is “don’t know and 2,5% is “not applicable”. 5.3. Marketplace Policies of SMEs Enterprises are basically ‘human’ organisations that rely on a web of internal and external relationships which are vital for mutual prosperity. The way in which these working relationships are managed is often vital to the success of an enterprise. Good relations with customers and suppliers bring gains for both sides. According the survey 80% of enterprises have policies to ensure honesty and quality in all their contracts, dealingd and advertising (e.g. a fair purchasing policy, provisions for consumer protection, etc). 75% of them are suppliying clear and accurate information and labelling about products and services, including its after-sales obligations. 17,5% of them supply partially. 27 of enterprises ensure timely payment of suppliers’ invocies, but 3 of them don’t ensure. 7 of them ensure partially. Only 22 of enterprises have a process to ensure effective feedback, consultation and/or dialogue with customers, suppliers and the other people they do business. Accordingly the survey 72,5% of enterprises try to register and resolve complaints 38 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo from customers, suppliers and business partners. 25% of them can register and resolve complaints partially. Besides 52,5% of SMEs have been working with other companies or other organisations to adress issues raised by responsible entrepreneurship but 15% of them don’t work with others. 5.4. Community Policies of SMEs There is a clear connection between a healthy and profitable business and the wellbeing of the community around it. Most small businesses are an integral part of their community and have an active involvement with local aspirations and activities. According to survey 35% of enterprises offer trainning opportunities to people from the local community. 30% of them can offer partially, but 30% of them don’t offer any trainning opportunities. The number of enterprises having an open dialogue with the local community on adverse, controversial or sensitive issues that involve their enterprise is only 15. 14 of them don’t have any open dialogues. Accordingly the survey whether 70% of enterprises try to purchase locally, only 4 of them don’t have local purchasing relations. 62,5% of enterprises encourage their employees to participate in local community activities such as practical help, employee time and expertise. 60% of SMEs can give regular financial support to local community activities and projects (e.g. charitable donationas or sponsorship). 20% of them can support partially, but 17,5% of them can not. 5.5. Company Values of SMEs Most small businesses already “do the right thing” or at least do a number of good things. Small and medium-sized enterprises often reflect the existing values and principles of the owner/manager. But few enterprises have put their values into a code of conduct, a statement of good business practice or even a set of simple rules articulating the company’s vision, values, responsibilities and ambitions. Accordinggly the survey nearly %85 of SMEs have clearly defined their enterprises’ values and rules of conduct. 12,5% of them partially have defined values and 2,5% of them have not defined enterprise values yet. 60% of enterprises told their values to customers, business partners, suppliers and other interested parties. 32.5% of them told partialy their values to stakeholders. Hence 60% of SMEs’ customers know the enterprises’ values and rules of conduct. Respondents explained that 85% of enterprises’ employees were aware of the enterprises values and rules of conduct because enterprises tried to train on the importance of their values and rules of conduct. 70% of enterprises train their employees, but 30% of them partially could train. 6. CONCLUSION CSR and sustainable business is not well-known concept for SMEs in Aydin. Emprical findings show that the perception of CSR is very unclear. Most enterprises heard about CSR 39 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo concept for the first time with this survey. We can say that at least we reached our aim. Hence enterprises could be noticed business responsibilities and were raised by this survey. We found that the values of the owner/manager are major importance keys when deciding on company workplace, environmental, and community policies. Educational level of managers is also important to improve responsible entreprises. But they think that these are unnecessary expenditures for themselves and the society or they have limited ability to apply. On the other hand SMEs’ employees can play important roles to reach the new concept of CSR in the future. If SMEs can give safety and healty workplace conditions, and career plans to employees will be highly motivated. That means SMEs give value them as individuals. Being responsible business is be valid unless building trust between managers, employees, customers and local community. Regardless of size or sector, all companies have some foot prints which are usually negative impacts on the environment. Negative impacts arise through the direct or indirect consumption of energy and resources, the generation of waste and pollutants and the destruction of natural habitats. Not only big enterprises but also SMEs can reduce the destruction of natural habitats. This can be done by new technologies, production procedures, sharing expriences with stakeholders, improving relationship with suppliers, customers and local communitiy or etc. All of these benefits clearly will establish the long-term sustainability and success of SMEs. REFERENCES Acar Z. and Oksuz B. (2008). 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(2003) Corporate Social Responsibility in the 21st Century: A View from the World’s Most Successful Firms, Journal of Business Ethics, Kluwer Academic Publishers, Netherlands, v.48, 175-187 SMEs and The Environment in The European Union http://ec.europa.eu/enterprise/policies/sme/business-environment/files/main_report_en.pdf, 2012 Wood, D. J. (1990) “Business and Society”, Harper Collins Publishers, USA Appendixes QUESTIONNARE PART 1: Knowledges About Managers And Entreprises 1. What is your position? a. Owner b. General Director d. Deparment Director 2. e. Vice of Department Director What is your education level? a. Primary School b. High School e. Master Degree f. Doctorate 3. 42 What is your gender? a. Female b. Male c. Vice of General Director c. College f. Other d. Faculty �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 4. How old are you? a. 18-29 b. 30-39 c. 40-49 d. 50-59 e. 60 or more 5. How many years have been operating your enterprise? a. 0 -5 b. 6-10 c. 11-15 d. 16-20 e. 20 or more 6. How many employees are working in your enterprise? a. 0-9 b. 10-49 c.50-249 PART 2: Workplace Policies 1. 2. 3. 4. 5. Do you encourage your employees to develop real skills and long-term careers (e.g.via a performance appraisal process, a training plan)? Is there a process to ensure adequate steps are taken against all forms of discrimination, both in the workplace and at the time of recruitment (e.g. against women, ethnic groups, disabled people, etc.)? Do you consult with employees on important issues Does your enterprise have suitable arrangements for health, safety and welfare that provide sufficient protection for your employees? Does your enterprise actively offer a good work-life balance for its employees, for example, by considering flexible working hours or allowing employees to work from home? PART 3: Environmental Policies 1. 2. 3. 4. 5. 6. 7. 8. 9. 43 Have you tried to reduce your enterprise’s environmental impact in terms of energy conservation? Have you tried to reduce your enterprise’s environmental impact in terms of waste minimisation and recycling? Have you tried to reduce your enterprise’s environmental impact in terms of pollution prevention (e.g. emissions to air and water, effluent discharges, noise)? Have you tried to reduce your enterprise’s environmental impact in terms of protection of the natural environment? Have you tried to reduce your enterprise’s environmental impact in terms of sustainable transport options? Can your enterprise save money by reducing its environmental impact (e.g. by recycling, reducing energy consumption, preventing pollution)? Do you consider the potential environmental impacts when developing new products and services (e.g. assessing energy usage, recyclability or pollution generation)? Does your enterprise supply clear and accurate environmental information on its products, services and activities to customers, suppliers, local community, etc? Can you think of ways in which your enterprise could use the sustainability of its products and services to gain an advantage over competitors (e.g. recyclability of products, energy efficiency, etc)? �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo PART 4: Marketplace Policies 1. 2. 3. 4. 5. 6. Does your company have a policy to ensure honesty and quality in all its contracts, dealings and advertising (e.g. a fair purchasing policy, provisions for consumer protection, etc)? Does your enterprise supply clear and accurate information and labelling about products and services, including its after-sales obligations? Does your business ensure timely payment of suppliers’ invoices? Does your company have a process to ensure effective feedback, consultation and/or dialogue with customers, suppliers and the other people you do business with? Does your enterprise register and resolve complaints from customers, suppliers and business partners? Does your company work together with other companies or other organisations to address issues raised by responsible entrepreneurship? PART 5: Community Policies 1. 2. 3. 4. 5. Does your company offer training opportunities to people from the local community (e.g. apprenticeships or work experience for the young or for disadvantaged groups?) Do you have an open dialogue with the local community on adverse, controversial or sensitive issues that involve your enterprise (e.g. accumulation of waste outside your premises, vehicles obstructing roads or footpaths)? Does your enterprise try to purchase locally? Are your employees encouraged to participate in local community activities (e.g. providing employee time and expertise, or other practical help)? Does your enterprise give regular financial support to local community activities and projects (e.g. charitable donations or sponsorship)? PART 6: Company Values 1. 2. 3. 4. 5. 44 Have you clearly defined your enterprise’s values and rules of conduct? Do you communicate your enterprise’s values to customers, business partners, suppliers and other interested parties (e.g. in sales presentations, marketing material or informal communication)? Are your customers aware of your enterprise’s values and rules of conduct? Are your employees aware of your enterprise’s values and rules of conduct? Do you train employees on the importance of your enterprise’s values and rules of conduct? �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 45 � 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. 1096 Title A name given to the resource Awareness-rasing Sustainable Business and Corporate Social Responsibility Among Small and Medium-sized Enterprises Author Author Huseyin, Onlem Ersoz Ramazan, Kilic Abstract A summary of the resource. Sustainable business and corporate social responsibility (CSR) activities have been raising in Turkey since 2001 Economic Crisis. Corporate social responsibility (CSR), is an approach developed with the concept of sustainable development. CSR is a kind of self-regulation management and organization model. CSR means that a company's business model should be socially responsible and environmentally sustainable. It refers to responsible corporate action beyond legal requirements; CSR manifests itself throughout the value chain, in a company’s treatment of its employees and in its dealings with the relevant stakeholders. Especially, most large-sized companies in Turkey at least have played some roles on sustainable development with their projects, activities or reports. Most of them have relations with the world business environment. That’s why they could find chance and had to use sustainable strategic management methods to prevent their stakeholders. But many small and medium-sized companies (SMEs) couldn’t have realized yet the importance of sustainability and CSR because of the many reasons (financing, accounting, human resources, work places, cultures and others). SMEs give dynamism to the Turkish economy, employment and businesses providing an important contribution to sustainable development. 98% of total enterprises in Turkey ara SMEs, Community and the environment in which SMEs can make significant contributions to corporate social responsibility. Because the term responsible for the business, social and environmental issues become part of the company's activities to ensure the economic success of the company with sustainability. CSR in Turkey is not a new subject. Historical background the society has already got a culture of philanthropy by some foundations and trade guilds. The research problem was how SMEs efforts could be improved into responsible entrepreneurship by raising questions on the possible ways with a profitable and sensible manner. The research may also help the companies in our region identify further actions that they can take to strengthen their business, its reputation and performance. The research area was undertaken in Aydin. Only seven percent of companies have ISO 9000 certificate. Almost nearly SMEs don’t have certificates such as ISO 14000 and CE certificates. This situation may be the result of SMEs adequate environmental awareness. SMEs owner/managers play important roles to build workplace, environmental, marketplace and community policies. Cause they are the first policy makers on entreprises’ values. Besides they think that these are unnecessary expenditures for themselves and the society or they have limited ability to apply. Keywords: Sustainable Business, Corporate Social Responsibility, Small and Medium-Sized Enterprises, Business Policies, Company Values Date A point or period of time associated with an event in the lifecycle of the resource 2012-05-31 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General)