68 10 3494 https://omeka.ibu.edu.ba/files/original/632aaccbac8b34dbf06614483964d887.pdf 52a8822353b839cda10d9f4ea8c7e372 PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Contribution of University on Economic Development Ahmet DĠNC Economics Department Ishik University, Erbil, Iraq da29tr@yahoo.com Abstract: Economic development refers to economic growth accompanied by changes in output distribution and economic structure. These changes: improvement in material, a decline in an agriculture‘s share of gross national product(GNP), increasing share of industry in GNP, increasing education level, substantial technical advance and etc. Human Development Index is one of the measurement of Economic development. Economist need skillful labor force is provided by universities to ensure qualified more production with value added for economic growth and development. We saw that universities contributed innovation to become monopol in world market, relationship between domestic private companies and foreing ones, ensuring sustainable development, to become guide for foreign and domestic firms. In addition, universites contributed as information office. In this study, we analyzed contribution of technology and internet to the university and contribution of universities to economic development of country. We have worked and searched in private university in foreign country for 12 years. So, we aimed productive study with work experience abroad, observing and interactive study with academicians in other universities. We analyzed our study under three main titles; Functions of universities and categorize of countries. How to improve level of economic lesson by using internet among countries. Contribution of universities to level of economic development Introduction During the last few centuries the western economies have experienced an economic growth never before seen in history. This change has mainly been caused by knowledge, compared to previous history where land, natural resources, labor or machines were the factors determining economic growth and development. Long run economic performance during the last few decades, known as the knowledge economy or the information age, has consequently been driven by innovation and technological change instead, so, The production of new knowledge plays an important role in economic growth, international trade and regional development. (Rindeskar, 2005) The central purpose of this study is to analyze the importance of human capital are educated by university for generation of economic development through its effect on knowledge production in the innovation. A key driver to achieve the economic, social and physical regeneration of city and region University makes environment where science and business work together. (Goddard, 2009) It was seen that there is impact of universıty on economic development. Innovation and research which are studied by universities are the main argument on development of any country. These are the key of ensuring welfare. Functions of University and Classification of Countries Functions of University The Universities are schools of education as well as research. But, main reason for their existence is not to be found either in the just knowledge conveyed to the students or in the just opportunities for research afforded to the academicians in faculty. These functions could be performed at a cheaper rate. ( www.jstor.org/pss/40218022) When we pay attention definition of economics we see two major topics: unlimited human wants and limited resources. The twenty-first century is universally recognized as a time for developing knowledge-based economies and digital information technologies. With the rapid socia-economic changes, the democratization of government, structural shifts in production and the rapid growth of value systems of recent years, serious new challenges have presented themselves, with regards to the maintenance and function of higher education. In order to meet these challenges, higher education must continue to advance through innovation, effective adjustments, planning and ability to predict 486 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo the future or vision. Universities are not only a school of knowledge, culture and technological innovation but they are also important centers for the cultivation of a nation's resources. Therefore, by bringing the university's function into full play, can it provide an essential foundation for motivating academic and technological innovation and assist with the economic development of a country. It is also clear that university competitiveness is a major indicator of a nation's competitiveness and that the excellence of a nation's universities is an important key to increasing a nation's sense of competitiveness. (Mu-lin, 2002) The two poles of the social function of universities are the academics inherent in universities and the more diverse demands from society, which are dialectic unity. Academics are inherent in universities and the function of universities that focused on social demands is the sociality of universities. Academics are the internal cause of multiple functions of universities while social demands are the external one. The potential of universities finds expression in the external cause of social demands, without which the potential is only potential elements and will never turn into reality. On the contrary, without the potential of universities social demands cannot make the products which society is in need of. Exchange between universities and society is the bridge that connects the two parts. Universities as a social organization have basic characteristics of all social organizations. Sociality is one feature of human organizations, being that ―organizations composed of human all exist in society as part of it and for the sake of it.‖ The potential that enables universities‘ exchange is their academic activities, which underlie the functions of universities. Universities‘ function of criticism is closely linked with the objective, fundamental, and pioneering academic activities. ―It is the characteristic of universities‘ serving society that in addition to paying attention to the immediate demands of society, universities should be pioneers to be ahead of social progress and provide new thoughts and opportunities for sustained development.‖ It is the objective and pioneering academic activities that enable universities to correct the defects resulting from the pursuit of self-utility on the part of other social organizations and to criticize society. The university function of international communication is the product of the objective academic activities, which makes it possible for people from different countries and with different ideologies to make discussions and exchanges on objective issues in the contemporary world. (Liu, 2005) Classification of Countries We believe that there is a close relationship between function of university and economic development. We think that you will no doubt about the importance and broad applicable of economics after reading and studying this study. Let‘s take an example one branch in university as faculty of economics and administrative sciences. Our aim is to allow students to understand economic environment, And to show you how to apply economic principles to actual events. We tried to show most of our examples applications, and extensions are drawn from the real world. We can count some way to define economics: - is the social science that deals with such problems - is a study of mankind in the ordinary business of life - is a broad-ranging discipline - is the study of the use of scarce resources to satisfy unlimited human wants. Also we can count some definition of economists: are innovators, tinkers, and inventors in their own way. Societies face lots real world problems, and history shows that economic ideas can produce waves to solve these problems. When we categorize countries in the world we see three ones. These are: 1-Developed Countries 2-Developing Countries 3-The Least Developed Countries Each society requires to past upper level to live comfortably. For that Economic Growth and Economic Development should be at level required. The economy sometimes grows and sometimes shrinks. World faced with global crisis and reduced production speed, so, global GDP fell down from 3.7 per cent in 2007 to 2 per cent in 2008 (UN, 2009)When we compare developed and least developed countries we see that there is big gap each other. It is said that per capita income in developed country can be over 12 000 $ yearly. On the other hand a dollar a day means 365$ yearly. In addition society experiences such problems: Such as unemployment, price stability, unproductive production, unfair competitive, inequity distribution income, maximizing profit, shut-down point etc. to solve these problems economists use some instruments. To produce more and more production we increase input but this is not enough. We need time and high level technology. Latest technology gives a hand to understand easily. High level technology is ensured and used to reproduce by universities. For example let‘s analyse relationship between internet and a faculty. I mean university innovates technology then uses it to improve teaching‘s quality. 487 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo How to Improve Level of Economic Lesson by Using Internet Among Countries When you study economics, you are probably wondering, why should we study economics? Actually, people study economics for a number of reasons. Many people study economics because they hope to make money. Some of them are worry that they will be illiterate if they don‘t know or understand the laws of supply and demand. People are also concerned to learn about how we can improve our environment or why countries such as Russia and china are moving from a planned to a market economy. As a voter we are interested about economy. Because which party‘s way is better for us. By using our vote we become to select party‘s prior investment. At the same time if we understand economy we can put forward an idea about meaning of economic growth, per capita income, distribution of income, foreing direct investment, exchange rate, economic crisis (Faced with the current economic crisis, many governments have identified enhanced ICT use as a strategy to quicken recovery), and etc. The word economy comes from the Greek word oikonomos, which means ―one who manages a household.‖ At first, this origin might seem peculiar. But in fact, households and economies have much in common. Economics is social science concerned with the production, distribution, exchange, and consumption of goods and services. Economists focus on the way in which individuals, groups, business enterprises, and governments seek to achieve efficiently any economic objective they select. Lesson of economy is presented at Universities, institutions of higher education that offer programs beyond the high school level. Colleges and universities provide necessary training for individuals wishing to enter professional careers. They also strive to develop students‘ creativity, insight, and analytical skills. To train good economist at universities, we can benefit from internet for teaching, systematic presentation of facts, ideas, skills, and techniques. (Samuelson & Nordhaus, 2001) Although human beings have survived and evolved as a species partly because of a capacity to share knowledge, teaching as a profession did not emerge until relatively recently. The societies of the ancient world that made substantial advances in knowledge and government, however, were those in which specially designated people assumed responsibility for educating the young. Internet or computer-based global information system is composed of many interconnected computer networks. Each network may link tens, hundreds, or even thousands of computers, enabling them to share information with one another and to share computational resources such as powerful supercomputers and databases of information. The Internet has made it possible for people all over the world to communicate with one another effectively and inexpensively. Unlike traditional broadcasting media, such as radio and television, the Internet does not have a centralized distribution system. Instead, an individual who has Internet access can communicate directly with anyone else on the Internet, make information available to others, find information provided by others, or sell products with a minimum overhead cost. The Internet has brought new opportunities to government, business, and education. (UN, 2005) Many individuals use the Internet for communicating through electronic mail (e-mail), for news and research information, shopping, paying bills, and online banking. Educational institutions use the Internet for research and to deliver courses and course material to students, for example distance learning (Distance services, dispensed by cell-phone, internet telephony or websites, can allow skills that are in short supply to benefit larger numbers of people.) (UNDP 2009) Scientists and scholars use the Internet to communicate with colleagues, perform research, distribute lecture notes and course materials to students, and publish papers and articles. As we look internet users by level of development 2000-2004 (see Table) we can see that developed countries is 73% in 2000 57% in 2004 years, developing countries are 25% in 2000 years 38% in 2004, South-East Europe and CIS 2% in 2000 years 5% in 2004 years. At the end of 2008, there were an estimated 1.4 billion Internet users around the world. In developing countries, the number of users grew by a quarter, or almost five times faster than in developed countries. As a result, developing countries now account for more than half the world‘s Internet users. A little over one fifth of the world‘s population used the Internet in 2008. (UN, 2009) Classification Developed Countries Developing countries South-East Europe and CIS 2000 285 429 829 96 367 167 5 982 116 2001 344 585 162 137 712 413 8 963 563 2002 402 012 514 204 925 742 13 653 481 2003 433 307 644 256 845 766 23 745 186 Table 1: Internet users by region and level of development Contribution of Universities to Level of Economic Development 488 2004 501 756 193 332 998 292 40 877 486 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Economic development refers to economic growth accompanied by changes in output distribution and economic structure. These changes: improvement in material, a decline in an agriculture‘s share of GNP, increasing share of industry in GNP, increasing education level, substantial technical advance and etc. Human Development Index (HDI) is one of the measurement of Economic development. As we pay attention table below we see that HDI contains three parts such as life expectancy, adult literacy, and GDP. GDP measures the total output and total income of an economy. If we care about the happiness of a typical individual in an economy, it makes more sense to look at GDP per capita. We can understand whether income is shared equally between its citizens.(Begg & Fischer & Dornbusch 1997)We can measure level of country‘s economic development by looking HDI too. All three units in this index are related directly with education, talent, knowledge, and learning. All these activities happend and occur in university. According to Human Development Report 2009, all countries are classified if HDI of country is higher than 0.900 it is very high human development country, if HDI of country is between 0.899 and 0.800 it is high human development country, if HDI of country is between 0.799 and 0.500 it is medium human development coutry, if HDI of country less than 0.499 it is low human development. (UNDP, 2009) When we see table below we can say that Turkmenistan is medium human development country in 1998. Turkmenistan/ Human Development Index (HDI) Life Adult Combined Real Expectancy literacy gross GDP years above enrolment per 15 (%) ratio (%) capita $ Life Expectancy Index Educational Attainment Index Real GDP per capita $ HDI 1997 1998 0.690 0.665 0.897 0.875 0.427 0.493 0.671 0.678 64.7 64.9 98.8 98.8 71.0 65.0 2683 3162 Table 2 :Turkmenistan HDI It is accepted as inevitable that we live in a world accelerated change. As people, we can see creative opportunity, or we can be demoralized as we watch companies and people come and go. As a region, we are always going to be in the position of retention -- companies, people, and capital -- as we also search economic development opportunities for expansion and attraction. The reality is that regions like Central Upstate New York compete with regions around the world that are already organized to attract capital investment and jobs. If we look at regions that are considered economic powerhouses, it‘s easy to see a pattern of success. Such as; the availability of skilled labor, access to capital, investment in R&D, proximity to colleges and research institutions, transportation and information links to markets, networks of suppliers, favorable tax and cost of business structures, business-friendly local government climates and regulatory environments, and a high quality of life. They are also places that project success because they have mounted highly effective regional marketing programs based on their unique strengths. (Hartsock 2007) Most universities‘ primary economic roles are the training of highly qualified personnel and the production of new knowledge. While these roles are more important than ever in today‘s knowledge economy, universities have also moved to occupy a new and central role in regional innovation ecosystems. (TRRA 2007)Universities need to focus upon innovative research activities which improve the quality of the regional environment. This includes research that impacts the traditional areas such as tourism, or more broadly, the service sector, biomedical research, coastal/environmental issues, and oil and gas. (Trumbach & Lundberg p.3) None of this serves to prove that universities are unimportant. In fact they are crucial. The government has acknowledged that the most successful technology grouptas in the USA and UK are located in geographical proximity to centres of research excellence in universities, such as Stanford, University of California, Massachusetts Institute of Technology in Cambridge Massachusetts, Austin in Texas and Cambridge, UK. (Fazackerley, Smith &Massey 2009) New roles require new approaches. Universities are starting to move away from a narrow focus on patents and licensing to acknowledge knowledge flows out into the market, and to establish supportive policies, programs and infrastructure to make these processes more efficient. Universities are also starting to support entrepreneurship and to lead or partner with other regional stakeholders in regional economic development efforts. It was seen that universities have lots contributions, but here we will study three main key roles. The following sections provide a sample of the different roles universities can play with respect to innovation and economic development. 489 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo First; Development of highly qualified personnel Providing skilled graduates is one of the primary economic contributions of universities and a highly effective means of transferring knowledge and increasing the absorptive capacity of firms for innovative ideas and discoveries. Firms are attracted to the large pools of talent that universities generate and the availability of highly qualified R&D personnel is a key factor in R&D site selection. Regionally, the concentration of creative, highly skilled talent is a critical factor in cluster development and dynamic urban economies. Universities that are effective generators of technology-based growth are able to recruit and/or retain star researchers. Universities also play an important role through industry education and training partnerships, delivering non-degree educational programs targeted to different industry sectors. These may include graduate certificate programs in technical or management areas, executive development programs, weekend MBA programs, and corporate-focused distance education. (TRRA 2007) The increased importance of human capital is most evident in the well developed economies where the structure has undergone considerable changes since the 1980’s. According to Romer (1990) the output per worker increase that characterizes the western world during the last decades is explained by both technological progress and a more effective labor force. Some economists stress that a well functioning higher educational system is one of the most important elements of the modern economies. Not only because of the development and growth in the long run but also because of the necessity of being competitive in the globalized world and international market of today. (Gerdne, 2005) Also we should pay attention that economic growth and development is spreading to the east of world because of skillful labor force. Nations who understand importance of education improve their standard of living. Second; Research and knowledge production Universities benefit regional firms through knowledge spillovers – knowledge generated by universities at lower cost than firms can produce it themselves. As firms located by universities tend to obtain knowledge at lower cost than firms farther away, firms concentrate around universities creating beneficial cluster economies. While universities are not the main source of external knowledge for firms, high-technology regional economies are usually attached firmly by great research universities. These contribute patents, licenses, contract research, consulting and problem solving for industry, design, engineering and testing services, often early in the innovation cycle when firms and industries are seeking ideas. Strong industry-university connections are needed, however, to connect a region‘s research and industry strengths. Industry is rarely involved in the choices universities and their faculty make when it comes to building research strengths. Some state governments fund R&D, technology applications, and other programs to foster emerging industries or build stronger relationships between industry and universities. Overall, though, efforts to create critical mass in research areas critical to industry are important and do have an effect. Third; Technology transfer Most universities in North America today have some form of technology transfer office (TTO). However, commercialization indicators (patents, licenses, university spin-offs) show that significant and sustained commercialization success is concentrated among only a small number of institutions. Most technology transfer is actually informal, involving publications, conferences, and informal exchanges. Patents rank low in most industries except for pharmaceuticals, therefore, indirect mechanisms for the transfer of new ideas and innovations may be more important. Most favour licensing for cash, followed by licensing for an equity stake and sponsored research. This revenue maximizing approach tends to encourage a ―home run‖ mentality, focusing limited time and resources on the technologies that seem to promise the greatest and fastest payback. Technologies with longer-term potential or diffuse public benefit tend to be overlooked. Most universities experience technologies ―going out the back door.‖ Many researchers circumvent their TTO when they patent and patents with greater value are taken directly to the private sector more often. Firms express difficulty in dealing with TTOs, citing staff inexperience, lack of business knowledge, and a tendency to inflate the commercial potential of patents. As a result of this dynamic, the more fundamental goal – to maximize the potential for university-based inventions to result in commercialized new products and innovations – remains unmet in many cases. Successful universities seek to maximize commercialization volume and speed rather than revenue, 490 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo although their revenues often remain substantial. They have begun to codify a broader range of technology transfer pathways and to redefine the role of their TTO. There are different volume models of technology transfer but all: Provide rewards for moving innovations into the marketplace Focus on faculty as the key agents of innovation and commercialization Emphasize greater standardization in faculty and industry interactions. Universities are only one side of the technology transfer equation, however. Firms need the absorptive capacity to realize the commercial benefits of basic research. (TRRA, 2007) Universities in different countries Recent changes in the universities of developed countries suggest the emergence of an entrepreneurial model of academic research. The key feature of this model is acceptance by universities that they have a responsibility not only to provide teaching and carry out research, but also to contribute directly to economic growth of the society. This new model is being presented to developing countries as a way of encouraging entrepreneurship among their researchers, of making an awareness of the needs of businesses, and of attracting industry funding. Some successful examples to which this model has been applied in Mexico, and in Brazil. There are various obstacles to the widespread adoption of the entrepreneurial model of a university in the developing word. For example, universities can introduce changes to facilitate and promote relationships with industry, and indeed many have already done so. But if the demand from industry for local knowledge production is weak and unchallenging, the result will probably be an underdeveloped entrepreneurial university. Another source of difficulties, (see table 3), is that developing countries have few researchers, and, given the general lack of resources in such countries, these have to work with tight budgets. (http://www.scidev.net/en/policy-briefs/the-role-of-universities-in-knowledge production-.html) Developed countries Developing countries GDP 61.1% 38.9% Population 22.3% 77.7% R&D spending 84.4% 15.6% Researchers 71.6% 28.4% Table 3. Distribution of the world's GDP, population, research and development spending and academic researchers There are some 3 300 higher education establishments in the European Union and approximately 4 000 in Europe as a whole, including the other countries of western Europe and the candidate countries. They take in an increasing number of students, over 12.5 million in 2000, compared with fewer than 9 million ten years previously. They employ 34% of the total number of researchers in Europe, with significant variations from one Member State to another (26% in Germany, 55% in Spain and over 70% in Greece). In order for European universities to play a key role in achieving the strategic goal set at the Lisbon European Council, i.e. to make the European Union (EU) the most competitive and dynamic knowledge-based economy in the world, this Communication is intended to start a debate on the role of European universities in the knowledge society and economy. (http://europa.eu/legislation_summaries/education_training_youth/lifelong_learning/c11067_en.htm) Conclusion There is a close relationship between universities and economic development. It was analyzed that to reach high level standard of living and to produce qualified goods and services country needs skilfull labor force and high level techonology. Those who pay attention HDI see three main legs ; production, education, and life expectations which are related with university and development. People in this century knew importance of competition and to be succeed in that race they are using latest technology for example rate of using internet is rising year by year. Perhaps, rate of using internet in developing countries is higher than developed countries. It is clear that the role of universities in innovation is great too. Universities that are active at the heart of successful technology groups do not just spin out companies. They develop highly-skilled people who move between industry and academia; they develope businesses and provide expertise; they produce knowledge that is used by technology businesses; they provide public space in which people from various overlapping branches of research meet. It was seen that universities contribute directly nations‘ economy, especially this impact was more in developed countries than developing countries. It is clear that the following sections provide a sample of the different roles, universities can play with respect to innovation and economic development. 491 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo First; Development of highly qualified personnel Second; Research and knowledge production Third; Technology transfer Time and technology is the main factor to produce more but both of these factors are used by skillful labor force who is talented in university. Secondly innovation can be done in university too and transfered to company or/and market. These functions of universities above should be reachable and cheaper too. Because this implements spirit of definition of economics. References Begg, D. & Fischer,S. & Dornbusch, R. (1997), Economics, McGraw-Hill, London,1997. P. 503 Cherie Courseault Trumbach, C.C.& Hartman, S.J. & Lundberg, O. The role of universities in attaining regional competitiveness under adversity – a research proposal, Research in Higher Education Journal, University of New Orleans, PDF, p.3 Discussion Document Prepared for Toronto region research alliance (TRRA) (2007). Research Working Group, The Role of Universities in Regional Economic Development, Fazackerley, A. & Smith, M. & Massey, A. www.policyexchange.org.uk (2009). Innovation and Industry: The Role of Universities, Gerdne, T.(2005), The Impor tance of Human Capi tal in Export Performance, Thesis in Jönköping University, Sweden Goddard, L. (2009), The Role of Universities in City and Regional Development, Newcastle University Hartsock, L.D. (2007). The Role of Universities in Regional and Local Economic Development, Cornell University Symposium – April 6, http://english.moe.gov.tw/content.asp?cuItem=315&mp=2 http://europa.eu/legislation_summaries/education_training_youth/lifelong_learning/c11067_en.htm http://www.jstor.org/pss/40218022 http://www.scidev.net/en/policy-briefs/the-role-of-universities-in-knowledge-production-.html Mu-lin, L. (2002). Vice Minister of Education 21st Century University Education March 20, Rindeskar, M. (2005) The Importance of Human Capi tal in the Product ion of New Knowledge, Master‘s Thesis in Jönköping University, Sweden Samuelson, P.A., & Nordhaus, W. D. (2001), Economics, McGraw-Hill Irwin, Boston, p.xxıı Turkmenistan Human Development Report, (1999). p. 72 UN, (2005). Information Economy Report 2005, Newyork and Genova, p.2 UN, (2009). Information Economy Report, p.27 UN, (2009). Trade and Development Report 2009, Newyork, p. 1 UNDP, (2009). Human Development Report 2009, New York, 2009, p.169 Zhiyun Liu, (2005). Mission of Modern Universities and Development of Modern Society, Volume 2, No.3(Serial No.4) USChina Education Review,ISSN1548-6613,USA, Wuhan University of Technology 492 � 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. 256 Title A name given to the resource Contribution of University on Economic Development Author Author DİNC, Ahmet Abstract A summary of the resource. Economic development refers to economic growth accompanied by changes in output distribution and economic structure. These changes: improvement in material, a decline in an agriculture‘s share of gross national product(GNP), increasing share of industry in GNP, increasing education level, substantial technical advance and etc. Human Development Index is one of the measurement of Economic development. Economist need skillful labor force is provided by universities to ensure qualified more production with value added for economic growth and development. We saw that universities contributed innovation to become monopol in world market, relationship between domestic private companies and foreing ones, ensuring sustainable development, to become guide for foreign and domestic firms. In addition, universites contributed as information office. In this study, we analyzed contribution of technology and internet to the university and contribution of universities to economic development of country. We have worked and searched in private university in foreign country for 12 years. So, we aimed productive study with work experience abroad, observing and interactive study with academicians in other universities. We analyzed our study under three main titles; Functions of universities and categorize of countries. How to improve level of economic lesson by using internet among countries. Contribution of universities to level of economic development 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/5073c0ab863a8741ef0cf46cec731d05.pdf ad74c726311fcd657a192e3b6d7c4bdc PDF Text Text 1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo Contributions of Diatopic Hermeneutics for Intercultural Education Carmen Domingues Reste CIDTFF. Department of Education. University of Aveiro. Portugal carmen.reste@ua.pt Maria Helena Ançã CIDTFF. Department of Education. University of Aveiro. Portugal mariahelena@ua.pt Abstract: The article intends to present data from the exploratory research of an ongoing doctoral project on reciprocal social representations between national and foreign students32. This research and intervention project is being developed by the LEIP (Laboratory of Research in Education in Portuguese / Line 2), coordinated by Maria Helena Ançã, University of Aveiro. Qualitative data collection occurred between January and April 2011 and its main goal was to approach the internal complexity of foreign students in Portuguese Schools, in order to identify reflection points for an intervention project in the future. We understand that there is a co-existing linguistic and cultural diversity amongst students, which does not seem valued and at times is even considered adverse, and could potentially encourage mutual interaction and enrichment. These observations lead us to advocate an intervention project based on intercultural dialogue and diatopic hermeneutics as a strategy for dialogue. Keywords: Intercultural Education; Diatopic Hermeneutics; Social Representations Introduction Regarding migrant education policy, Portugal is considered ―the best of the new immigration countries‖ (MIPEX, 2011: 159), namely for recognizing the importance of language of the destination country as an factor for integration, which led to the introduction of Portuguese as Non-Native Language in the National Syllabus of basic education since 2006 (Normative Order nº. 7/2006) and secondary education since 2007 (Normative Order nº. 30/2007). However, some authors state that in Portugal there has not been true intercultural education, where the school becomes a hegemonic characteristic of the dominant culture, meaning that minority cultures are symbolically (and collectively) suppressed (Cortesão & Pacheco, 1991; Pacheco, 1996; Dias, Ferrer & Rigla, 1997; Casa-Nova, 2005; Monteiro, 2010). There are also patterns of socio-cultural differences which heavily penalize young people with different ethnic backgrounds, i.e., white, Catholic, urban and Portuguese – Luso (Stoer, 2001). Vieira da Silva (2002) states that ―schools are discriminatory‖33 and the target of that discrimination – from both teachers and other students – are the students from ethnic and cultural minorities. According to Pires (2007), despite the fact that state members are obliged by the European Union to receive and treat children and young people in the same way, in reality this does not happen, ―the Basis Law of the Portuguese Educational System mentions Education for Citizenship but the claimed concern has not been directly proportional to reality‖34. Thus, we emphasize that Intercultural Education should instead replace cultural multi-experiencing by interaction and enrichment between diverse groups (Ouellet, 2002; Abdallah-Pretceille 2006). It should transform the mere presence of different cultures into an action plan which ensures mutual acknowledgment of each culture through increasing interaction (Cortesão, 1991). We agree that Intercultural Education is not only intended for schools where there are children of immigrants and ethnic minorities, but to all schools, in order to 32 - Project approved and financed by FCT. 33 - Our Translation - Our Translation 34 262 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo enable them to build a plural and democratic society (Neto, 2007). And it should not be restricted to certain subjects, nor solidarity and human rights campaigns, nor aimed at specific targets such as migrants (Cochito, 2004). Schools should become spaces of integration and socio-cultural diversity management, with a focus on cultural criticism, rather than on the self and a lack of appreciation for others. Nor should they accede to the interests of multinational corporations which promote the process of cultural homogenization, but rather promote reflection on cultural identity, under the acknowledgement and acceptance of its diversity (Castaðo, Moyano & Castillo, 1999). An essentialist notion of culture, with a monocentric tendency, bound up in tradition and memory, should be opposed to an ecologic, pluralist and interactionist notion, which perceives culture as dynamic and differential, a complex set of human relations with its environment, of thinking interactions in the social space. This implies looking critically at the concept of culture. (André, 2009, 2006, 2005; Benhabib, 2006). We are aware that respect and mutual understanding between cultures is only attained through dialogue (UNESCO, 2006), and is even potentially perceived as a ―synonym of Diatopic Hermeneutics‖ (Sousa Santos, 2006, 2004), which as an ―interpretation work‖ between different visions of the world and social practices promotes the conscience of ―cultural incompleteness‖ through ―self-reflection‖, and ensures a ―participative, interactive and intersubjective production of knowledge‖. Diatopic Hermeneutics proposes to combine the recognition of equality and difference (André, 2009). Finally, our research situates itself on the same level as Social Representations (SR) which are perceived as a set of concepts, propositions and explanations created in everyday life through communication between individuals, which in our society is equivalent to the myths and systems of beliefs of traditional societies (Moscovici, 1984, 1989). They are ways of practical knowledge or naive wisdom which help understand the world and communication, lending coherence to social dynamics (Jodelet, 1989; Vala, 1993). As interpretation systems, they dictate our relationship with the world and with others and they are also involved in processes as diverse as the diffusion and assimilation of knowledge, individual and collective development, identity definition and social transformation. Despite being a carrefour concept because it places itself at a crossroads of different subjects (Doise, 1986), some authors highlight its pertinence - even when contradictory - for the study of educational phenomena, enabling the adaptation of individuals to the reality with which they are confronted, keeping its own balance and its own need for coherence in their social practices and their relation with the environment (Gilly, 1989). In this way, the exploratory research we present seeks to understand the (de)valorization of linguistic and cultural diversity in schools through SR. The SR we have of others justifies the way we interact (Palmonari & Doise, 1986), and guide inter-group relations which allow us to anticipate the behavior of others and programme their strategy of action (Vala, 2010; Abric, 2000). Therefore, to analyze a social representation is to attempt understanding and explain the nature of social ties which bind individuals, their social practices, as well as intra and inter-group relations (Bonardi, 1999). As such, they are viewed in our project as tools which justify the pedagogical action (Dias, 1998). Method of the Study This exploratory study was developed through qualitative research which intends to emphasize the qualities of the entities and the processes and meanings which are not experimentally measured through quantity, volume, intensity or frequency (Denzin & Lincoln, 2006). Instead, they reinforce an interpretative position of behaviors and social phenomena, giving precedence to the subjective experience as a source of knowledge, to the study of social phenomena from the perspective of the ―other‖ and to the interest of knowing the way people experience and interpret the social world which they interactively build (Almeida & Freire, 2008; Bogdan & Biklen, 1994). The purpose of our study is to discover some aspects, ideas and hypotheses of work which could bring us nearer to the internal complexity of the participants (Amado, 2009) and to provide us with points of reflection for an intervention project in the future, from the perspective of the participants (Bogdan & Biklen, 1994). According to this purpose we aim to identify and characterize sociability between foreign and national students in the school context and the factors which enable or prevent these relations. However, we intend in this article to demonstrate the way linguistic and cultural diversity is experienced by the subjects of our study, which seems to justify the necessity of implementing projects based on intercultural dialogue and diatopic hermeneutics. 263 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo Sample Our sample consists of five students (S): Four are foreign, Bissau-Guinean and Cape Verdean, and one is a Portuguese national, who was chosen using a snowball sampling technique. These pupils study between the 7th and 12th years in schools of a medium-sized town in Northern Portugal, where foreign students from various nationalities are a minority. However, the universe of our study also included parents (P) (in the case of minors), a Ukrainian member of an immigration support association and a teacher whose opinions were used in order to obtain data triangulation or subjective contrasting in view of the consistency of the data collected and interpretations produced (Almeida & Freire, 2008). We would like to point out that this is a non-representative sample, so the opinions expressed cannot be applied to the general population. Age Occupation Interview 1 Interview 2 Interview 3 15 13 Over 40 Interview 4 19 Interview 5 Over 40 Interview 6 Interview 7 Interview 8 Interview 9 18 16 Over 40 Over 40 Foreign Student (S) Foreign Student (S) Parent (P) Portuguese student, the son of Portuguese parents (S) Ukrainian member of an immigration support association Foreign Student (S) Foreign Student (S) Parent (P) Teacher Country of Gender origin Cape Verde F Cape Verde M Cape Verde M Residence time in Portugal 1 – 2 years 1 – 2 years 1 – 2 years Portugal M Ukraine F +5 Guinea Bissau Guinea Bissau Guinea Bissau Portugal F F M F +5 +5 +5 Data Analysis Processes Data was collected through a semi-structured interview carried out by the researcher (R), and it was essential to ensure a trusting environment and anonymity, due to the fact that this was an interview about personal experiences. After an audio recording, with the permission of the interviewees, the interviews were transcribed, although we are aware that any transcription system is always semi-interpretative, so no transcription represents verbal phenomena with absolute accuracy (Andrade & Araöjo e Sá, 1995). Data treatment was carried out using Bardin‘s (2009) content analysis techniques, and we used the program Nvivo for codification and exploration. Findings and Discussion About the (de)valorization of foreign students in schools The Teacher interviewed stated that in the schools where he taught in the last twelve years there has been a noticeable increase in linguistic and cultural diversity. However, he differentiates between the integration of Ukrainian students from that of the PALOP (Portuguese-speaking African Countries) students, stating that the latter exhibited greater difficulties with the Portuguese language (PL) and socializing, even though PL is the official language of their home countries. This is mainly justified by the proximity of the Ukrainian students‘ parents to the school and by the importance they place on schooling, since most of them have degrees. The interviewed Portuguese national student sees the foreign pupil merely as one more student, and believes that their presence should not bring disruption or cause problems. This suggests either assimilation by the dominant culture or preservation of national identity (Cortesão, 2011): ―S: Well, this is the thing, I don‘t know if… I‘m not sure if it‘s good or not… I personally don‘t… don‘t think it‘s either good or bad… bad, well, it doesn‘t harm anyone, right? Because it‘s just another one, it‘s just another student like all the others… hum… I mean, it ends up being disruptive… if it‘s a student who isn‘t… integrated (…) so that the Teacher doesn‘t have to waste more time and… and not being able to give attention to other students (…) when they have the mentality and 264 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo the spirit to… to adapt… not being so stiff and… not… being worried about, for example, speaking good Portuguese (…) if they‘re open… then they make it easier.‖ (Interview N. 4)35 This student also believes that the State should not finance, for example, the teaching of Portuguese as a non-native language to foreign students. He states that if people want to come to Portugal they have to take that risk, as nationals might not be subsidized in the future. The national student points out the ―support to those who arrive, and are destitute‖ as a characteristic of Portuguese students, whose country is known for being ―hospitable‖, highlighting a ―protective and helpful spirit‖. This specificity is accompanied by the ―pride‖ of being Portuguese, someone who is ―destined‖ to ―fight for a better country‖, emphasizing both the history, namely the ―Discoveries‖, and the current desire to give Portugal a ―better direction‖. The majority of foreign students are perceived as ―respectful, nice people‖, ―interested‖ in the destination country and, above all, ―hard-working‖, although there are differences between nationalities. Thus, Eastern European students demonstrate a ―much greater spirit of sacrifice‖ than the majority of other foreign students, ―work much harder‖, ―are interested in the subjects‖. In comparison, ―Brazilian students‖, with some exceptions, are seen as those who do not possess ―that spirit of sacrifice and struggle‖, ―trying to do their own thing‖, ―not caring as much‖. With regards to African students, the native pupil interviewed observes that they ―form cliques‖, ―speak Creole‖, ―do not fit in much with Portuguese classmates‖, which causes ―distance‖, and these situations are interpreted as self-exclusion ―on their part‖: ―S: (…) unlike Eastern European students who… are students with a completely different mentality, who have a much greater spirit of sacrifice and… work much harder and… are interested and enjoy learning… hum… for instance, if we see students from other countries, it is the majority, right? What I see… of course there are exceptions, for example, in a country… a Brazilian student normally doesn‘t have that same… that… that spirit of sacrifice, that fighting spirit, right? I think that he kind of tries to do his own thing and not… he‘s not too worried about (…) African students… they speak, also speak the same Language… but there‘s one thing I… I see today… is that… there are many hum… and that I see in our school, in my school, hum… is that… they try to… create groups, right? And speak… speak Creole (smiles), they don‘t speak, don‘t speak Portuguese, they don‘t fit in much with Portuguese classmates… hum… and that is bad for them, isn‘t it?... and for others… and for other Portuguese classmates might also be… also create… maybe some kind of dirty looks in this way…. ―those over there exclude themselves and create… their own group‖ and… and… causes distance‖ (Interview N. 4) Foreign students, in their turn, generally see themselves as being aware of the opportunities they have in Portugal for studying and ―fight‖ ―for a better future‖, although they recognize that there are cases where that does not happen. They also see themselves as less privileged, and not having the same opportunities for the future, mainly in the job market, even if they are granted Portuguese nationality. In comparison with native students, African students believe themselves to be more ―genuine‖ in their way of being. According to the following excerpt, foreign students believe themselves to be seen by native students as ―different‖ and ―weird‖, as those who arrive in Portugal to ―take away‖ from the Portuguese what belongs to them, for example jobs. The importance given to difference is such that they believe they are seen as someone who comes from ―another planet‖: ―R: How do you think Portuguese students characterize foreign students? Can you give me eight adjectives?‖ S: They see different… they think… foreigners come here to take what is theirs… R: What do you mean take? S: Oh, for instance, work, oh… I think it‘s that… work and that… hum… I think some even believe… that we are from… a different… a different planet. S: ―Some look from a different planet‖? 35 - Our translation 265 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo A: Yes, it seems… like it S: Do you think it seems to Portuguese classmates that foreign classmates come from another planet? S: Yes… exactly… they find it weird… I think that‘s it… I don‘t have more… adjectives‖. (Interview N. 6) Native students‘ perceptions of foreign students are diverse. One of the interviewees admits that thanks to foreign students, national pupils learn about other cultures, believing that they are ―curious‖ to know more about them, via ―books‖ and the ―internet‖. Other students employ adjectives such as ―spoiled‖, ―ignorant‖, ―uninformed by their parents‖, ―antisocial‖, ―insensitive‖; someone who does not know another culture makes ―stupid comments‖, pays more attention to ―material goods, and what people wear‖. They are ―difficult people to deal with‖, ―unhelpful‖, ―say nice things‖ to classmates in their presence and ―bad things‖ when they‘re absent, ―judge by appearances‖ and ―not for what‘s inside‖. One of the foreign female students describes Portuguese students as not ―accepting‖ foreigners ―easily‖, ―always judging‖ and criticizing them. However, it is curious to note that, despite the negative adjectives used, the same student admits that in her home country there is a pre-conception of the Portuguese as being ―racist‖ and ―cocky‖, but regarding her class in the last academic year also with foreign students, she states they were ―very friendly‖, and there was a sense of togetherness, which leads her to believe that the previous description did not match reality: ―S: In Cape Verde we have a bad image, the majority has a bad image of the Portuguese and say ―oh they are racist and what have you‖ and when I arrived it was completely different, it‘s just that in last year‘s class if you were with one, you were with everyone, they were very friendly and I was a bit like.. because there we had a different image of the Portuguese, mainly youngsters and others, they think the Portuguese are cocky and so on and so on… but when we arrived here it was a different reality.‖ (Interview N. 2) When interviewed, the parents demonstrated close relations with the schools and class directors, and one of them was even a member of the Parents Association of one school. Only one identifies an occasional extra-curricular activity related to interculturalism and, although recognizing its potential, regretted that there were more parents - also in small numbers - than students participating. Another parent complained that, beyond the fact that there are no intercultural activities in the school, there is still a ―stigma‖ for not having been born in the country, and complained that her classmates mock her for being different: ―R: Those difficulties you initially felt, do you think they‘ve been overcome? P: Oh… yes… yes… the majority yes… because now they know the language better and are more or less integrated… and… yes, I can say that yes… occasionally there‘s one or two difficulties, but… there will always be because they weren‘t born here…they always carry that stigma, right? R: What do you mean stigma? P: Stigma… hum... maybe… for being… of…of certain habits… here they are not… things like that, right? Classmates notice that.(…) instead of appreciating they mock. They mock the difference.‖ (Interview N. 8) Another two situations are described where comments from teachers, regarding certain aspects of the students‘ home countries, were negatively received. In the second situation it is clear how comments from teachers, unintentional or not, can cause relationship problems between foreign students and their classmates, beyond mere ―embarrassment‖: ―S: (...) my class director now… something he says ―you think something or other of GuineaBissau and whatever‖… so, when he says something… we say something else, and he says ―oh, you think this is Guinea-Bissau and whatever‖… that kind of stuff. R: And you don‘t like when he says that? S: … I don‘t like it! And I say ―No, that hasn‘t got to do with anything!‖ R: And how do you feel when he says those things? S: Bad… R: Does he say it in class? S: In class! 266 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo R: In front of other students? S: (Nods).‖ (Interview N.7) ―P.: (…) they (teachers) make remarks which are… unhelpful… the fact they came from abroad, it‘s not… hum… regarding the recent arrival, it seems that some Teachers used to make remarks implying that our education system wasn‘t (good) and so they used to make those remarks in front of them (…) Then, when there were (good) results, Teachers used to make another type of remark, a remark meaning… which then created some confusion, hum… for example, ―look, that student came from Africa and… something or other… and came here and got better results than you!!!‖ I mean, how… in this case it is saying ―a student that came from Africa‖ and interpreting ―because it came from Africa can‘t have better results than…‖ (smiles). I think that… that situation upset her a lot at the time hum… I think it was Teacher X, something or other and she told me ―daddy, I‘m scared because the Teacher said this to me and that might create a relationship problem with my classmates‖, (…) and then… that, in fact, created some… some… some embarrassment (…).‖ (Interview N. 3) Conclusions and Recommendations Literacy cannot be seen solely as the development of basic skills such as reading, writing and arithmetic, ignoring citizenship participation both nationally and internationally; those skills, albeit necessary are not sufficient in our culturally diverse world, where it is also urgent to develop ―multicultural literacy‖ which consists of the development of skills which enable the concept of knowledge to be viewed from different ethnical and cultural perspectives, and help to create a more humane and fair world (Banks, 2004). The perceptions of the subjects in our study seem to suggest that there is multiculturalism, but not interculturalism, since we are in the presence of foreign students but diverse cultural groups do not encourage reciprocal cultural exchange, and even in some situations this presence is perceived as threatening or harmful. Therefore, the promotion of intercultural education seems urgent, beyond mere cultural teaching, since the former cannot be reduced to understanding cultural differences, as if it was a geometrization of these elements. It is necessary to see, to listen and to pay attention to others; above all to work towards an increased openness to diversity (Abdallah Pretceille, 2006). The issue of self-identity in relation to others is also part of the intercultural approach, since cultural diversity also exists within the group itself, as part of the human being. Notions of identity and culture are solely definable in an intersubjective structure, and are the result of discourses and relationships. The intercultural paradigm is one of the paths which hybrid, segmentary and heterogeneous thinking tries to follow. (Abdallah – Pretceille, 2006; Maalouf, 2002). To conclude, and considering that research in education implies ―an ethical commitment towards transformation and improvement of individuals, institutions and society in general‖ (Amado, 2009: 58), we propose a project of intervention based on intercultural dialogue and which, by using diatopic hermeneutics reciprocity, allows the sharing of personal experiences, discoveries and difficulties and not only knowledge. This proposal for intervention should not only target foreign students, but all students and other education agents inside and outside the school community. They should jointly promote the concept of cultural incompleteness, the production of knowledge in an interactive and intersubjective way, and the discovery that difference, which exists within each one of us, is not more important than the person and the ethical commitment it demands (Aguado & Malik, 2006; Abdallah Pretceille, 2001). In this way, it seems to us that such an intervention, which is adverse to ethnocentric behaviors and to a monoculture which hierarchizes differences, could contribute to an emancipatory education which would enable awareness of the cultural incompleteness of each group in relation to others (Cortesão, 2001), by promoting knowledge and affection in a permanent dialogue and interaction (André, 2009). 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For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 40 Title A name given to the resource Contributions of Diatopic Hermeneutics for Intercultural Education Author Author Reste, Carmen Domingues Ança, Maria Helena Abstract A summary of the resource. The article intends to present data from the exploratory research of an ongoing doctoral project on reciprocal social representations between national and foreign students32. This research and intervention project is being developed by the LEIP (Laboratory of Research in Education in Portuguese / Line 2), coordinated by Maria Helena Ançã, University of Aveiro. Qualitative data collection occurred between January and April 2011 and its main goal was to approach the internal complexity of foreign students in Portuguese Schools, in order to identify reflection points for an intervention project in the future. We understand that there is a co-existing linguistic and cultural diversity amongst students, which does not seem valued and at times is even considered adverse, and could potentially encourage mutual interaction and enrichment. These observations lead us to advocate an intervention project based on intercultural dialogue and diatopic hermeneutics as a strategy for dialogue. 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/26c33a8372b57291d5d77930f4a64fff.pdf 50890812c0eea60394a5197c85b62e67 PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Contributions of Non-governmental and Governmental Organizations to Bosnian and Turkish Societies İlker Akkaya International Burch University, Sarajevo, Bosnia and Herzegovina ilkerakkaya@gmail.com In this research while it will be examined that the conquest of Bosnia and Herzegovina by the Ottoman Empire, at the same time some historical facts regarding to Bosniaks and Ottomans will be provided moreover prewar and post war durations will be examined, especially this study will focus on situations right after the war and current situations between Turks and the Bosniaks. For all of that during this period the contributions of some Non-governmental and governmental foundations will be provided. In order to explain contributions of these foundations, we will use their activities which have been making in Bosnia and Herzegovina and Turkey. Keywords: Foundations, Governmental Organizations, Non-Governmental Organizations, Contributions of the Organizations. 169 � 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. 1592 Title A name given to the resource Contributions of Non-governmental and Governmental Organizations to Bosnian and Turkish Societies Author Author AKKAYA, Ilker Abstract A summary of the resource. In this research while it will be examined that the conquest of Bosnia and Herzegovina by the Ottoman Empire, at the same time some historical facts regarding to Bosniaks and Ottomans will be provided moreover prewar and post war durations will be examined, especially this study will focus on situations right after the war and current situations between Turks and the Bosniaks. For all of that during this period the contributions of some Non-governmental and governmental foundations will be provided. In order to explain contributions of these foundations, we will use their activities which have been making in Bosnia and Herzegovina and Turkey. Keywords: Foundations, Governmental Organizations, Non-Governmental Organizations, Contributions of the Organizations. 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/9d06701d5fe89ee6b68ba6e00ab6d323.docx 618cc63c71bda3e4184e1c9d760c5a66 https://omeka.ibu.edu.ba/files/original/be67221616f1978c68551c3acc51a8d1.pdf c507348803487a8323dae6e938b9b662 PDF Text Text CONTRIBUTIONS TO THE MACROFUNGAL DIVERSITY OF ANTALYA PROVINCE M.Halil Solak Muğla Sıtkı Koçman University, Muğla, Turkey halilsolak@yahoo.com Mustafa Işıloğlu Muğla Sıtkı Koçman University, Muğla, Turkey isiloglu48@gmail.com Hakan Allı Muğla Sıtkı Koçman University, Muğla, Turkey hakanalli@gmail.com Halil Güngör Muğla Sıtkı Koçman University, Muğla, Turkey hgngr1@gmail.com Erbil Kalmış Ege University ,Izmir, Turkey erbilkalmis@yahoo.com Keywords: Biodiversity, macrofungi, new records, Antalya, Turkey ABSTRACT Turkey is a natural habitat for a number of fungus species because of the suitable climate and the type of vegetation. It is known that studies about Turkish mycota are going on especially last 25 year. However, not all of the fungal diversity in different parts of Turkey has been determined. With the increasing field works the number of new macrofungal records will rise simultaneously. These kinds of studies will be present Turkey’s biological diversity. In this study, an attempt has been made to establish macrofungal specimens collected from Antalya in 2005-2009. After field and laboratory studies, 140 taxa belonging to 39 families and 2 classes were identified. 21 taxa belong to Ascomycetes and 119 to Basidiomycetes. Six of them; Cortinarius subferrugineus (Batsch) Fr., Entoloma vernum Lundell, Inocybe geraniodora J. Favre, Inocybe catalaunica Singer, Inocybe piceae Stangl & Schwöbel, Inocybe rimosa var. perlata (Cke.) Kuyper, are new records for Turkey. While 398 taxa were reported before in Antalya Province, the 475 taxa reported included 77 new recorded taxa with this study � 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. 2098 Title A name given to the resource CONTRIBUTIONS TO THE MACROFUNGAL DIVERSITY OF ANTALYA PROVINCE Author Author SOLAK, M.Halil ISILOGLU, Mustafa ALLI, Hakan GUNGOR, Halil KALMIS, Erbil Abstract A summary of the resource. Keywords: Biodiversity, macrofungi, new records, Antalya, Turkey ABSTRACT Turkey is a natural habitat for a number of fungus species because of the suitable climate and the type of vegetation. It is known that studies about Turkish mycota are going on especially last 25 year. However, not all of the fungal diversity in different parts of Turkey has been determined. With the increasing field works the number of new macrofungal records will rise simultaneously. These kinds of studies will be present Turkey’s biological diversity. In this study, an attempt has been made to establish macrofungal specimens collected from Antalya in 2005-2009. After field and laboratory studies, 140 taxa belonging to 39 families and 2 classes were identified. 21 taxa belong to Ascomycetes and 119 to Basidiomycetes. Six of them; Cortinarius subferrugineus (Batsch) Fr., Entoloma vernum Lundell, Inocybe geraniodora J. Favre, Inocybe catalaunica Singer, Inocybe piceae Stangl & Schwöbel, Inocybe rimosa var. perlata (Cke.) Kuyper, are new records for Turkey. While 398 taxa were reported before in Antalya Province, the 475 taxa reported included 77 new recorded taxa with this study 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/84a15811707e3c1d810edbce2f556df1.pdf efc5a43f98e8d61cfb1aefcd46b60bbc PDF Text Text International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo Control and Conflict in Managing Foreign Equity Ventures: The Case of Turkish FDI Firms Harun Kaya İstanbul University, İstanbul, Turkey harun.kaya@İstanbul.edu.tr dr.hrn.ky@gmail.com Control and conflict within emerging market-based multinational enterprises (MNEs) and their subsidiaries are scarcely researched topic in the field of international business. This study attempts to fill this gap by providing empirical investigation of the nature and extent of management control and conflict experienced by Turkish firms and their foreign affiliates. We intend to identify differences in the relative extent of control and conflict over decision making within wholly owned subsidiaries and joint ventures. We review the extant literature on control and conflict between MNEs and their subsidiaries. Then, we formulate and test hypotheses on the relationship between the relative extent of parent company control and conflict over 13 critical decision making areas and the subsidiary and parent characteristics such as age, size, industry sectors and host country type. Finally, we provide summary, conclusions and future research directions of the study. Keywords: Control, Conflict, MNEs, Turkish FDI Firms. JEL Classificiation: M19-Other 149 � 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. 1593 Title A name given to the resource Control and Conflict in Managing Foreign Equity Ventures: The Case of Turkish FDI Firms Author Author KAYA , Harun Abstract A summary of the resource. Control and conflict within emerging market-based multinational enterprises (MNEs) and their subsidiaries are scarcely researched topic in the field of international business. This study attempts to fill this gap by providing empirical investigation of the nature and extent of management control and conflict experienced by Turkish firms and their foreign affiliates. We intend to identify differences in the relative extent of control and conflict over decision making within wholly owned subsidiaries and joint ventures. We review the extant literature on control and conflict between MNEs and their subsidiaries. Then, we formulate and test hypotheses on the relationship between the relative extent of parent company control and conflict over 13 critical decision making areas and the subsidiary and parent characteristics such as age, size, industry sectors and host country type. Finally, we provide summary, conclusions and future research directions of the study. Keywords: Control, Conflict, MNEs, Turkish FDI Firms. JEL Classificiation: M19-Other 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/87ae668b8213705c77579a4b0ab9de0d.pdf 5b4d119401ae1c0d0a6aed07af5e1cc4 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Gropp, Reint, Jukka Vesela, (2004), “Deposit Insurance, Moral Hazard and Market Monitoring”, European Central Bank, Working Paper Series, No. 302. Ioannidou, Vasso, P., M.F. Penas (2010), “Deposit Insurance and Bank Risk Taking: Evidence from Internal Loan Ratings”, Journal of Financial Intermediation, Vol. 19, 95-115. Keeley, M.C., (1990), “Deposit Insurance, Risk and Market Power in Banking”, The American Economic Review, Vol. 80, No. 5, 1183-1200. Leaven, L., R. Levine, (2008), “Bank Governance, Regulation and Risk Taking”, NBER Working Paper Series, No: 14113. Ng, Tuan Hock, Lim, Y.S., Tan N. L., (2010), “Deposit Insurance and Bank Risks: The Case of Malaysia”, European Journal of Economics, Finance and Administrative Sciences, Issue 18, 19-27. Ninimaki, J-P., (2000), “The Effects of Competition on Banks’ Risk Taking with and without Deposit Insurance”, Bank of Finland Discussion Papers, No. 21. Şıklar, İ, (2004), Finansal Ekonomi, Anadolu Üniversitesi Ya., No. 1588, Eskişehir. Silva, Nancy (2008), “Deposit Insurance, Moral Hazard and The Risk of Runs”, Central Bank of Chile Working Papers No. 478. Wu, R-J, C-P, Chi, (2006), “Competition, Deposit Insurance and Bank Risk Taking”, http://centerforpbbefr.rutgers.edu/2006/Paper%202006/16AS02-056-Chien-Ping%20Chi.pdf. www.dpt.gov.tr www.tbb.org.tr Control of a chaotic finance system with passive control Selçuk Emiroğlu, Yılmaz Uyaroğlu, Etem Köklükaya Sakarya University, Electrical Electronics Engineering Department, Turkey E-mails: selcukemiroglu@sakaryaedu.tr, uyaroglu@sakarya.edu.tr, ekaya@sakarya.edu.tr Abstract In this paper, complicated dynamical behavior of a finance system is investigated. The change in behavior of finance system from stable behavior to chaotic behavior is shown with varying some system parameters. In addition, chaotic finance system with passive control is considered and the stability of the controlled system is investigated. In order to control the chaos in finance system, the controller is designed based on passive control technique. Designed controller is applied to the chaotic finance system for stabilization of system. After controller is added to the system, the change in behavior of finance system from chaotic behavior to stable behavior is shown with passive control. Keywords: Chaotic finance system, chaos control, passive control 125 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo 1. INTRODUCTION In 1963, Lorenz found the first chaotic attractor, which is named as Lorenz chaotic system, in a three dimensional autonomous system when he studied atmospheric convection (Lorenz, 1963). After Lorenz, many different chaotic systems are proposed in the past few decades such as Rössler system (OE, 1976), Chen system (G. Chen, 1999), Lü system (C.X. Liu, 2004) and finance chaotic system (Guoliang Cai, 2007). However, when chaotic behavior is sometimes undesirable, the chaotic behavior of system should be controlled. So, many methods and techniques have been developed to control the chaotic systems such as OGY method (E. Ott, 1990), sliding mode control (K. Konishi, 1998), adaptive control (Y.Zeng, 1997), and passive control (Yu, 1999; X. Chen, 2010; S. Emiroğlu, 2010). In this paper, we study the complicated dynamic behavior and control of chaos in a nonlinear finance chaotic system which was investigated by reference (Guoliang Cai, 2007). The state equations of chaotic finance system are written below Eq 1. (Guoliang Cai, 2007) x  z  ( y  a) x y  1  by  x 2 (1) z   x  cz where variable x represents the interest rate in the model; variable y represents the investment demand and variable z is the price exponent. The parameter a is the saving. b is the perinvestment cost. c is the elasticity of demands of commercials. And they are positive constants. Mathematical model of a finance system is constructed by using Matlab-Simulink program as shown in Figure 1. u 2 x z y 1 1 s 1 s x z 1 s a b c y Figure 13 Matlab-Simulink model of finance system By using Matlab - Simulink model of finance system, chaotic time series and phase portraits of the system is shown in Figure 2. 126 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Figure 14 Phase portraits of the system 2. THE THEORY OF PASSIVE CONTROL Consider a nonlinear system (2) modelled by ordinary differential equation with input vector u(t) and output vector y(t) (Yu, 1999),  x  f ( x)  g ( x)u,   y  h( x), (2) m n m where the state variable x   , the input u   and the output y   . f(x) and g(x) are smooth vector fields. h(x) is a smooth mapping. We suppose that the vector field f has at least one equilibrium point and without loss of the generality, we assume the equilibrium point x=0. Definition 1. System (2) is a minimum phase system if Lgh(0) is nonsingular and x=0 is one of the asymptotically stabilized equilibrium points of f(x). Definition 2. System (2) is passive if the following two conditions are satisfied: (1) f(x) and g(x) exist and are smooth vector fields, h(x) is also a smooth mapping. (2) For any , there is a real value β that satisfies the inequality 127 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo t u T ( ) y( )d   , (3) 0 or there are real values β and t t 0 0 that satisfy the inequality T T  u ( ) y( )d     y ( ) y( )d , (4) When we let z  (x) system (2) can be changed into the following generalized form  z  f 0 ( z )  p( z, y) y,   y  b( z, y)  a( z, y )u, (5) where a( z, y) is nonsingular for any (z, y). If system (2) has relative degree [1,1, ...] at x = 0 and system (1) is a minimum phase system, then system (5) will be equivalent to a passive system and will be asymptotically stable at equilibrium points through the local feedback control as follows: u  a( z, y) 1[b T ( z, y)  W ( z ) p( z, y)  y  v] z f ( z) where W (z ) is the Lyapunov function of 0 , signal which is connected to the reference input. (6) is a positive real value, and is an external 3. CHAOS CONTROL OF CHAOTIC FINANCE SYSTEM In this section, the control of chaotic system (7) is achieved using passive control theory. The controlled model given by x  z  ( y  a) x y  1  by  x 2  u (7) z   x  cz The controller is designed based on passive control theory (Yu, 1999). The controller is shown in Eq. 8 and also controlled system is written in Eq. 7. u  1  y(b   )  v (8) Time series of system and controlled system are shown in Fig. 3. After the controller is activated at t=300s, the system converges to zero equilibrium point as shown in Fig. 3. 128 �4 4 2 2 0 0 x x 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo -2 -2 -4 -4 0 100 200 300 400 500 0 100 200 4 4 2 2 0 0 400 500 300 400 500 300 400 500 -2 -2 -4 -4 0 100 200 300 400 0 500 100 200 t(s) t(s) 2 2 1 1 0 0 z z 300 t(s) y y t(s) -1 -1 -2 -2 0 100 200 300 400 0 500 100 200 t(s) t(s) (a) (b) Figure 15 x, y and z time series of (a) system, (b) controlled system Figure 16 x, y and z time series of (a) system, (b) controlled system 4. CONCLUSION We investigate chaos control of a 3D chaotic finance system via passive control method in this paper. Based on the passive system theory, passive controller is proposed to realize the global asymptotical stability of the 3D chaotic finance system. Finally, numerical simulations are provided to verify the theoretical analysis and also show that the proposed method works effectively. REFERENCES C.X. Liu, e. a. (2004). A new chaotic attractor. Chaos, Solitons &Fractals, Vol.22, No.5 , 1031–1038. E. Ott, C. G. (1990). Controlling chaos. Phys.Rev.Lett.,vol.64 , pp.1196-1199. G. Chen, T. U. (1999). Yet another chaotic attractor. Int. J. Bifurcation and Chaos, Vol.9, No.7 , 1465-1466. Guoliang Cai, J. H. (2007). A New Finance Chaotic Attractor. International Journal of Nonlinear Science Vol. 3 (2007) No. 3 , pp. 213-220. 129 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo K. Konishi, M. H. (1998). Sliding mode control for a class of chaotic systems. Phys. Lett. A, vo1.245 , pp.511-517. Lorenz, E. ( 1963). Deterministic non-periodic flows. J. Atmos.Sci., Vol.20, No.1 , 130–141. OE, R. (1976). An equation for continuous chaos. Phys. Lett. A,;57 , 397–398. S. Emiroğlu, Y. U. (2010). Passivity based Chaos Control of the T System,. IMS 2010 (s. 118-125). Sarajevo, Bosnia Herzegovina: International University of Sarajevo. X. Chen, C. L. (2010). Passive control on a unified chaotic system. Nonlinear Analysis: Real World Applications 11 , 683-687. Y.Zeng, S. N. (1997). Adaptive control of chaos in Lorenz system. Dynamic Contr., vol. 7 , pp 143 - 154. Yu, W. (1999). Passive equivalence of chaos in Lorenz system. IEEE Trans.Circuits Syst. I, vo1.46, no.7 , pp.876-878. Synchronization of a chaotic finance system via active control Zekeriya Özdemir, Selçuk Emiroğlu, Yılmaz Uyaroğlu Sakarya University, Electrical Electronics Engineering Department, Turkey E-mails: zozdemir@sakarya.edu.tr, selcukemiroglu@sakarya.edu.tr, uyaroglu@sakarya.edu.tr Abstract This paper discusses chaos synchronization of the three dimensional finance system based on active control technique. Using active control theory, chaos synchronization of three dimensional chaotic finance system is realized with three input. The designed controllers ensure the stability of error dynamical system between two identical chaotic finance systems. Also, the controllers provide that the error dynamical system converges to zero equilibrium. Numerical simulations show that the proposed method is effective for chaotic finance system. Keywords: Chaotic finance system, chaos synchronization, active control 1. INTRODUCTION Since the control of chaotic systems is firstly proposed by Ott, Grebogi and Yorke, chaos control has become one of the much interesting research subject. Also, chaos synchronization has received a huge increasing interest and has been studied in the past two decades, after Pecora and Carroll introduced the synchronization method. Recently, many control methods are proposed to the control and the synchronization of the chaotic systems. The control strategies applied to control and synchronization of chaos such as OGY method (E. Ott, C. G. 1990), linear feedback control (A.E. Matouk, 2008), passive control (S. Emiroğlu and Y. Uyaroğlu, 2010; X. Chen, C. L. 2010), active control (S. Emiroğlu, Y. Uyaroğlu, 2011) etc.. 130 � 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. 1287 Title A name given to the resource Control of a chaotic finance system with passive control Author Author Selçuk , Emiroğlu Abstract A summary of the resource. In this paper, complicated dynamical behavior of a finance system is investigated. The change in behavior of finance system from stable behavior to chaotic behavior is shown with varying some system parameters. In addition, chaotic finance system with passive control is considered and the stability of the controlled system is investigated. In order to control the chaos in finance system, the controller is designed based on passive control technique. Designed controller is applied to the chaotic finance system for stabilization of system. After controller is added to the system, the change in behavior of finance system from chaotic behavior to stable behavior is shown with passive control. Keywords: Chaotic finance system, chaos control, passive control 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),HB Economic Theory,HG Finance,HJ Public Finance https://omeka.ibu.edu.ba/files/original/7860e6733cb5e67201eb4292c18e7d16.pdf 9d880239e334ccf3a063ee9c23c66d26 PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Kaufman, R.K., Bradford, A., Belanger,L.H.,Mclaughlin,J.P. and Miki, Y.(2008) “Determinats of OPEC production: Implications for OPEC behavior”, Energy Economics, Vol.20, No.2, pp.333-351 McMillan, J.(1992) Games, Strategies and Managers, Oxford University press Organization of Petroleum Exporting Countries (OPEC) www.opec.org Panayatou, T. “ OPEC as a model for cooper exporters: Potential gains and cartel Behavior Smith, J.L (2005) “Inscrutable OPEC: Behavioral Test of Cartel Hypothesis”, The Energy Journal, Vol.26, No.1, pp.51-82 Cooperation and competition in Information Technology Business: Case of ICT firms in Konya M. Atilla Aricioğlu1,Deniz Göktaş2, Birol Mercan2 1Department of Business Administration, Konya University,Konya, Turkey 2Department of Economics, Konya University, Konya, Turkey E –mails: maaricioglu@gmail.com, d.goktas@gmail.com, birolmercan@gmail.com Abstract The notion of clusters has been attracted increasing interest from academics and business practitioners for two decades. The theory and research emphasize their strong and positive influence in promoting industrial development, innovation, and competitiveness and economic growth. Thus clusters, become a useful policy instrument in regional innovation systems (RIS) aiming to promote sustainable regional growth. Related literature suggests that competitive clusters provide a fertile and conducive business environment for companies to collaborate with research institutions, suppliers, customers and competitors located in the same geographical area. They are becoming powerful engines of economic development and drivers. Not all industries can create opportunities for employment, but of which share knowledge and transfer technology both directly and through upstream and downstream linkages with other relevant sectors. Not only they move their production facilities, they also intend to transfer their research and development units from those favorable regions which have relatively higher stage of development than the others in terms of infrastructure facilities, education and training institutions, stable incentives, subsidiary potential, and the presence of other multinational enterprises. 296 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo The informatics sector can provide a foundation for the growth of industrial activity in a developing economy. Therefore, as an example of high-tech clusters and potentially highvalue added sectors in developing countries, in-depth analysis of the informatics sector with its hardware suppliers as a whole can shed light on the question of how a developing country can structure its strategies to be able to upgrade and be competitive over time. In recent years, Turkey has made an effort as a major player in the global informatics sector. Owing to its skilled labor/brain force, rapid growth and market potential, Turkey has gained tremendous attention of the informatics sector since 1980s. According to a survey of a city of Konya sample, innovation attitudes the company managers operating in the IT sector has been measured. In line with this purpose survey of firms in Konya Teknokent has been conducted. Keywords: Cluster, Innovation, Konya, IT, Competition 1.INTRODUCTION In our age, globalization reshapes the social, economic and political sphere. In a changing world economic beliefs and paradigms are changing. One of the changing beliefs in business is the pattern of competition. Traditional cost oriented competition patterns replaced with quality and innovation based patterns. Until 1990’s cost oriented theories like comparative advantage, dominate the competition theory both in international context and inter firm level.Since 1990’s quality and innovation oriented theories has complemented the cost oriented models. Porter (1990)emphasizes geographical proximity as a key to gain competitive advantage through cost advantages. Geographic proximity provides several advantages for firms and industries. Firstly, geographical proximity means a face to face interaction among firms and between firms and organizations. Second it facilities the creation of social capital, common language and common culture. Thirdly, flow of information and exchange of tacit knowledge is easier under geographic proximity. In addition, diffusion of knowledge spill overs and academic research is easier when firms are close to academic organizations. Thus inter firm or inter organization cooperation is important besides the competition between them. In the proposed new competitive models, cooperation is seen productive than rivalry.Cluster theory which is coined to explain advantages of geographical proximity in case of collaboration and sufficient factor endowment. This study is an attempt to explore clustering trends of Konya ICT industry. 2.Cooperation and Cluster for Gaining Advantage Beyond possessing physical resources and assets, firms should manage the cooperative process in order to survive and operate in business sphere (Raco, Mike, 1999). In other words firms must learn cooperating while they are competing against each other. This kind of cooperation is strategic because it enables benefiting from main business activities, product lines and technological diversity (Garcia, Cristina Q. and Velasco, Carlos A. B., 2000). A vast of studies that were carried on competition literature attempted to explain pattern of 297 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo competition in micro, mezzo or macro level.Despite various applying methods and tools, there have been no consensuses on the concept of competition(Çivi, E. 2001). Clustering has been commonly accepted as a method, a tool and approach to competition since the beginning of 1990s. Although there are many definitions of clusters, most comprehensive one is Porter’s definition. Porter(2000) defines clusters: Clusters are geographic concentrations of interconnected companies, specialized suppliers, service providers, firms in related industries, and associated institutions (e.g., universities, standards Agencies, trade associations) in a particular field that compete but also cooperate.(Porter, 2000:15) First point in this definition is geographic concentration of companies and their relations with each other and non-firm institutions. Firms have connections either horizontal (supplier and provider) or vertical (related industries and associated institutions.) Second emphasis is the cooperation of competing firms. Thirdly, companies in a particular field (specific market or industry) should concentrate. Studies on clustering mostly focus on qualified workforce, information providers, physical infrastructures and sustainability. They concluded that these components would attract international companies to the region and provide region a competitive advantage. (Avnimelech, G. & Schwartz, D. & Bar-El, R 2007, Haan, U. 2008, Parto, S. 2008, Brenner, T. &Gildner, A. ,2006., Lazonick, W. ,2008,. Narula, R. & Marin, A. 2005) In the clustering literature, Porter’s works shed light to other studies which emphasized on aspects above. It has been known that the coined approach was widely attracted attention in international context. 3.Porter’s Diamond Model Porter (2000) introduces four aspects that have influence on the competitive advantage for firms. These four aspects, (i) factor(input) conditions, (ii) demand conditions,(iii)context for firm’s strategy and rivalry (iv) relating and supporting industries are the four corners of diamond. Porter employed this model for determining which firms and industries have competitive advantage and role relating and supporting industries. This theory encourages the further exploration of clustering. The model givesan insight to detect which industries locate which regions. Chance 298 Context for Firm Strategy and Rivalry Demand Conditions Factor(Input) Conditions Related and Supporting Industries Figure.1. Porter’sDiamond Model Government �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Analysis of Konya ICT Sector in Clustering Level with Diamond Model A Survey on Firms in Konya Technopolis Konya techno polis is chosen for assessing the situation of ICT industry and for analyzing the competition in this industry. 4.Objectives and Methodology Objective of the study is exploring the competitive advantage of software firms and detecting their clustering level. In line with these objectives Porter’s Diamond Model is used as analytical tool. Great majority of the surveyed ICT firms operate in Konya techno polis. There are 62 software firms in the city, 53 of them are operating in technopolis. Sample of 34 firms surveyed by questionnaires which asks 20 Likert type questions based on Diamond theory. The level of clustering is measured by scale of 10. The questionnaire is derived from DTM methodology which is built up for clustering map of Turkey. 5.Results 5.1.Factor Conditions Location of Firms: Selchuk University Centre of Technology Advancement was established in TGB-1 and TGB-2 regions. The center has 332,000 meter square area. It locate besides the Selcuk University Campus, its distance from centrum is 20 km, 8 km from Industry district of Konya, 8 km from Konya Airport and 5 km from bus station. Elmas Blok (Diamond Block) in the Selçuk Campus which has 2000 meter square area has been in use since 2004. Surveyed ICT firms ranked 5th among 38 centers of Technology Advancement in Turkey. The techno polis is operating by a governance principle and it has been established by the cooperation of Selcuk University, Foundation of Selcuk University, Konya Chamber 299 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo of Industries, Konya Chamber of Commerce, Konya Commerce Market and the Directorate of Konya Industrial District. It also supports the university-industry collaboration. Firms operating in tecnopolis have opportunity to improve their technology and outputs by utilizing infrastructure and knowledge base. Thus they are improving their competitiveness. There are 109 firms in technopolis of which 64 firms engage in software developing activities. Due to ICT firms locate in technopolis, they have geographical proximity to public institutions, university, R&D centers. Human Capital:Selcuk University is one of the great universities in Turkey, with having 21 faculties, 6 institutes, 23 vocational schools, 1 conservatory, 42,000 students and about 3,500 academic staff. Workforce of surveyed ICT firms composed of 77 % has undergraduate degrees, % 14 university students, and % 9 graduate students. It is found that employees have access to sufficient technical equipment, but there is a need for support for basic research. In marketing dimension, in domestic market and especially in foreign market, there is a lack of expertise. Physical Infrastructure: Firms use ICT infrastructure provided by techno polis. Besides they have high quality work place and office environments with meeting halls, social facilities. Firms can use university’s IT labs. Information Infrastructure: University campus has 21 applied research centers. IT organization BILMER provides information to the firms in the techno polis. Academic staff supports the firms by consulting them for whenever they need further information. Thus university-industry linkages are quite strong. In the information infrastructure university units have important role on producing, transferring information to private businesses. Social Facilities: Firms benefit from social amenities which have located in the university campus. Posting and banking services are adequate to reduce transaction costs. Social amenities in the campus are attractive for talent. There are recreational, societal, cattering and health service amenities. In line with survey results, the firms emphasize their demand for specialized talent, strategic information, assessing consumer preferences, technology transfer and financial resources. A Degree factor condition is observed medium level. Factor endowment is not adequate solely, to improve competitive advantage. Thus factor conditions are not main advantage of the surveyed firms. 5.2.Demand Conditions ICT clustering cases in the literature show that demand conditions in the home market can cause competitive power, if sophisticated home market buyers pressure firms to innovate faster and to create more advanced products than those of competitors. Therefore both public 300 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo organizations and private sector should demand more specialized and innovative services. For the case of Konya ICT, since public sector strategies are mostly administrated from Ankara, access into public sector is not easy to develop services and goods for meeting public demand. Thus there are frictions in public market. Private industry demand is not sufficiently to pressure to innovate. Private sector demand mostly comes from health industry and share of the manufacturing industries are low in market demand for software products. Because the share of the industry demand is low, the firms do not incentive to improve competitive advantage. Another disadvantage of the ICT cluster, it is organized to meet local demand so that it has not supply capacity to meet national and foreign demand. According the questionnaire results, demand conditions are sufficient in the regional dimension. ICT cluster has regional competitive advantage. However, in the home market the cluster is not an effective actor. This makes the firms disadvantageous in meeting global market and competition conditions. Moreover, firms are not sufficient to serve desired level for national auctions. Therefore demand conditions to gain competitive advantages can be said weak for Konya ICT firms. 5.3.Firm Strategy and Rivalry In the techno polis 89 % of firms are SME’s, remaining firms are branches of big software firms. Firms are developing software for mainly health, automotive supply industry, packaging industries which are regional industries. Firms get projects which are prepared in cooperation with regional entities or firms. This project based works divert ICT sector to work with regional industries. Some of the projects meet the national demands. Firms declared that after-sell services, human resource for basic research and collaborative work increase competition. In addition they believe that foreign investors will raise the total quality. The firms which collaborate foreign firms as solution partners , report that the local firms benefit from these kind of collaborating. When examining firms strategy, rivalryand cooperation, the firms assert that they attribute high importance on cooperation and collaboration. However in practice they practice medium level cooperation. Because they locate on a shared place like techno polis, they purchase services associatively and they are spatially proximate; they are expected to cooperate high level. Medium level cooperation is an handicap for the ICT firms. In a cluster high level of collaboration and high level of information sharing is crucial. Firms are aware of these benefits but in practice collaboration is not at desired level. Firms perception about collaboration supports the clustering thesis. 5.4.Related and Supporting Industries When the external relations of the firms are inquired, below results are reached: 301 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Due to university-industry partnership, university students, graduate students and academic staff have the opportunity to make applied research and this contributes to industry by helping problem solving. Although they attribute high value for university support in improving talent, technology transfer, contributing cluster development; the current situation shows medium level linkages about these functions. Academic staff is working techno polis via only the project based duties. Collaboration with the local university is inadequate and relations between universityindustry are not effective. Despite the fact that close spatial proximity between university and firms, academic staff could contribute in project based duties, so if the firm is not running on project based duties they do not get support from academia. In addition, firms assert that they do not benefit from brain power which is improved in university. Firms complain that the talented graduates do not prefer these firms because they expect higher wages and different career plans. According to them the talented workforce prefers other regions. They believe that low level of corporatization is another reason for this talent preference. 5.5.Public Institutions The relationship between ICT firms and public institutions are weaker than desired level. ICT firms revealed that public institutions do not recognize them to collaborate. In this case they feel lack of support of public and they are not defined in public administrative processes. This situation is closely related to absence of legal framework and regulations. For instance, support mechanism, subsidy conditions, and structural definition of the clusters are not elucidated in legal institutions. Consequently ambiguities emerge when developing strategies for clusters and creating relationships with public universities. ICT firms also face this kind of ambiguity. Due to their project based works they have relationships between (TÜBİTAK), TİGEM, TİDEP, Directorate of Improvement and Supporting SME’S (KOSGEB). Analysis reveals that firms believe that cooperation with public institutions are not effective. They believe that public-private partnership is highly important for gaining competitive advantage. This situation arise questions on how the firms are familiar with clustering and how do they involved in clustering efforts. 6.CONCLUSION Evaluations and expectations show that core competency, marketing and advertising activities rank first. Surveyed firms state that determining software activities as core competence would cause competitive advantage in home market and foreign markets. Their 302 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo job requires advertising and information sharing among the firms, but trust is reported a precondition for sharing information. Owners and managers of ICT firms state that beyond the adequacy of amount of firms, they think that financial support, planning, coordination are included in clustering attempts. They also point out the importance of relationships with foreign firms and foreign investments in the industry. They believe that high level of corporatization will contribute into cluster making. Current situation they have not enough employees and they work on demanded projects which have been seen irregular works. Members of the surveyed firms emphasize the high return of investing in human resources in their industry. They believe that if the level of collaboration increases, the efficiency of firms would also increase. It has been understood that the firms’ beliefs on cooperation are strong and their tendency to cooperate is high. REFERENCES Avnimelech, G. & Schwartz, D. & Bar-El, R (2007). Entrepreneurial High-tech Cluster Development: Israel’s Experience with Venture Capital and Technological Incubators, European Planning Studies, 1469-5944, Volume 15, Issue 9, 2007, Pages 1181 – 1198. Brenner, T. & Gildner, A. (2006). The Long-term Implications of Local Industrial Clusters, Papers on Economics and Evolution 2006-08, Max Planck Institute of Economics, Evolutionary Economics Group, European Planning Studies, Vol. 14, No. 9, October 2006, 1315-1328. Çivi, Emin, (2001).Rekabet Gücü: Literatür Araştırması”, Yönetim ve Ekonomi, Yıl 2001, C 8, Sayı 2, s.21-38. Garcia, Cristina Q. and Velasco, Carlos A. B., 2002. Co-opetition and Performance: Evidence from European Biotechnology Industry, The European Academy of Management, 2nd. Annual Conference on Innovative Research in Management May 9-11, Track: Coopetition Strategy: Towards A New Kind of Interfirm Dynamics, 2002, Stockholm, Sweden. Haan, U. (2008). Looking for success factors in Israel’s high-Tech Clusters, Springer, Lazonick, W. (2008) Entrepreneurial Ventures and the Developmental State Lessons from the Advanced Economies, Discussion Paper No. 2008/01, 303 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo http://www.wider.unu.edu/publications/working-papers/discussionpapers/2008/en_GB/dp2008-01/_files/78805634425684379/default/dp2008-01.pdf Narula, R. & Marin, A. (2005). Exploring the relationship between direct and indirect spillovers from FDI in Argentina, Research Memoranda 024, Maastricht : MERIT, Maastricht Economic Research Institute on Innovation and Technology, http://ideas.repec.org/p/dgr/umamer/2005024.html Parto, S. (2008).Innovation and Economic Activity: An Institutional Analysis of the Role of Clusters in Industrializing Economies,Journal of Economic Issues, Available at http://www.accessmylibrary.com/coms2/summary_0286-36151980_ITM. Porter, M. E. (1990), The Competitive Advantages of Nations, Harvard Business Review, March-April, No:2 Porter, M. (2000). Location, Competition and Economic Development: Local Clusters in a Global Economy, Economic Development Quarterley, 14 (1), 15-34 Raco, Mike (1999). Competition, Collaboration and the New Industrial Districts: Examining the Institutional Turn in Local Economic Development, Urban Studies, 36 (5-6): 951-968. Comparison of linear regression and neural network models forecasting tourist arrivals to Turkey Selcuk Cankurt, Abdulhamit Subasi International Burch University, Faculty of Engineering and Information Technologies, Francuske Revolucije bb. Ilidza, Sarajevo, 71000, Bosnia and Herzegovina. E-mail:asubasi@ibu.edu.ba Abstract This paper develops statistical and machine learning methods for estimating tourist arrivals which is one of the donnée for planning the sustainable tourism development. Tourism is arguably one of the world's largest and fastest growing industries. Sustainable tourism 304 � 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. 1178 Title A name given to the resource Cooperation and competition in Information Technology Business: Case of ICT firms in Konya Author Author M. Atilla , Aricioğlu Abstract A summary of the resource. The notion of clusters has been attracted increasing interest from academics and business practitioners for two decades. The theory and research emphasize their strong and positive influence in promoting industrial development, innovation, and competitiveness and economic growth. Thus clusters, become a useful policy instrument in regional innovation systems (RIS) aiming to promote sustainable regional growth. Related literature suggests that competitive clusters provide a fertile and conducive business environment for companies to collaborate with research institutions, suppliers, customers and competitors located in the same geographical area. They are becoming powerful engines of economic development and drivers. Not all industries can create opportunities for employment, but of which share knowledge and transfer technology both directly and through upstream and downstream linkages with other relevant sectors. Not only they move their production facilities, they also intend to transfer their research and development units from those favorable regions which have relatively higher stage of development than the others in terms of infrastructure facilities, education and training institutions, stable incentives, subsidiary potential, and the presence of other multinational enterprises. The informatics sector can provide a foundation for the growth of industrial activity in a developing economy. Therefore, as an example of high-tech clusters and potentially highvalue added sectors in developing countries, in-depth analysis of the informatics sector with its hardware suppliers as a whole can shed light on the question of how a developing country can structure its strategies to be able to upgrade and be competitive over time. In recent years, Turkey has made an effort as a major player in the global informatics sector. Owing to its skilled labor/brain force, rapid growth and market potential, Turkey has gained tremendous attention of the informatics sector since 1980s. According to a survey of a city of Konya sample, innovation attitudes the company managers operating in the IT sector has been measured. In line with this purpose survey of firms in Konya Teknokent has been conducted. Keywords: Cluster, Innovation, Konya, IT, Competition 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) https://omeka.ibu.edu.ba/files/original/22398e00967812d9fb652a2eb8629a5a.pdf eb7620e5de7aa1ab7300af8e7d1df82d PDF Text Text 1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Corporate Code of Conduct of Japanese Transnational Corporations: Analysis of Corporate Social Responsibility in Supply Chain Management Naoko OGAWA Master of European Studies Department of Economic and Social Sciences University of Hamburg, Germany naokostream@yahoo.co.jp Abstract: This paper verifies that there is an absence of monitoring system and sanctions in corporate codes of conduct of Japanese transnational companies in supply chain by analyzing corporate social responsibility reports or sustainable reports of 40 firms which participate in the Global Compact Japan Network. I argue that setting a proper monitoring system is urgently needed, but setting sanctions does not fit to Japanese firms’ behaviors. Keywords: Corporate Social Responsibility, Corporate Governance, Outsourcing, Sustainable Development Introduction The notion of corporate social responsibility (CSR) is widely spread in Japanese firms. However the concept of CSR is differently understood in Japan comparing with western countries. In general, there is a trend among Japanese firms to see CSR as the responsibility that a firm is expected after it has been caught doing something illegal or unethical or CSR as a charity (ed. Fujii & Mizuno 2006). It can be said that the notion of CSR is close to the primary notion of CSR in the United States where it appeared first in the world (Kolk, Tulder & Welters 1999). On the other hand, European Commission defines CSR 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”1. European Commission emphasizes an aspect, which is how enterprises interact with their internal and external stakeholders (employees, customers, neighbors, non-government organizations. public authorities, etc). Currently, the notion of CSR by European Commission would be dominant widely because corporate cross-boarder operations are occurring under globalization and transnational corporations are required to take responsibility for their activities outside of their home countries. As the policy of CSR, a number of firms set up firms’ code of conduct. Hepple (2005) mentions in his book, ‘Labor Laws and Global Trade’, that private initiative such as corporate code of conduct indicates promoting sustainable social development in the world’s poorest and most disadvantaged countries, with active participation of the people of those countries. From this point of view, corporate code of conduct has a possibility to build win-win relationship between home-country (developed country) and host country (developing country) instead of “race to bottom” under globalization, which is often discussed. However, as realistic perspective, Hepple (2005) points out two main problems regarding to corporate codes based on his research reviews. Firstly, the most codes are limited in coverage. This means even though the companies have corporate codes in home countries, they don’t formulate any practices for suppliers. Secondly, there are lack of effective monitoring and sanctions in the consequence of non-compliance especially in host countries. As the conclusion, Hepple (2005) mentions that private initiatives impose lower standards, which are inadequately monitored and enforced. Corporate code of conduct became quite popular for Japanese transnational corporations (TNCs) and these codes can be seen as an expression of CSR. However, as Japanese trend of CSR, there is a lack of the wide aspect of suppliers in Japanese TNCs’ code of conduct. Moreover, as the Hepple’s indication (2005), there is an absence of monitoring system and sanctions in corporate codes of conduct of Japanese TNCs. Based on these backgrounds, this paper assesses empirically that there is an absence of monitoring system and sanctions in corporate codes of conduct of Japanese TNCs in supply chain. In the first chapter, CSR in supply chain management (SCM) is explored in general. Moreover, the historical transition of the notion of Japanese CSR and the current situation of Japanese CSR is also looked by literature review. Based on literature review, the hypothesis is reintroduced in the second chapter. In the third chapter, data analysis is conducted by using the specific analysis model. Then the results of analysis are explained and whether hypothesis is supported or rejected is shown. Finally, in the fourth chapter, as conclusion, the actual condition of TNCs’ codes of conduct in Japan is discussed and some suggestions are given for that. Literature Review 1 European commission home page; http://ec.europa.eu/enterprise/csr/index_en.htm 91 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Corporate Social Responsibility in Supply Chain In 1990s the social and environmental concerns expanded to in the developing countries under the acceleration of the economical globalization (Umino 2004). The TNCs became large size under the globalization and they have had huge influence to the society. The activities of TNCs have caused problems in the developing countries such as child labor and bad working conditions through their supply chains and outsourcing. To resolve these concerns in the developing countries, it is more efficient and more effective to request the TNCs to take actions against the problems concerned rather than to request to the governments in the developing countries (Umino 2004). In this perspective, CSR in SCM has been required for TNCs. Svendsen and Laberge (2006) pointed out that TNCs themselves cannot ignore the stakeholder networks around the world for their firms’ sustainability. Social responsibility by a firm is now required in the all sphere where a firm effects in the business activities. Meanwhile, code of conduct issued by a firm figures prominently as an indicator of socially responsible business (Kolk, Tulder & Welters). To think about TNCs code of conduct in an international business context, the perspective of Wartick and Wood (1998) would be relevant. Wartick and Wood (1998) introduced three principles of social responsibility, namely, the principle of legitimacy, the principle of the public responsibility, and the principle of managerial discretion. They tried to apply these principles to an international business context. According their arguments, the principle of legitimacy means to fulfill the requirements of legitimacy in the home country in an international business context. If I try to combine their arguments with firms’ code of conduct, it can be understood that the code of conduct in the host countries should fulfill the home country level at least. The principle of public responsibility means that firms should try to reduce the negative environmental impacts relating transporters, sellers, buyers, and users. It can be considered that firms have responsibility all stakeholders both inside the home countries and outside the host counties. The principle of managerial discretion indicates that managers can try to make environmentally sound choices, even more higher standard than is required by any government. It suggests the possibility that private code of conduct can be higher standard than code of conduct by international organization such as ILO and the United Nation. As we saw, CSR in supply chain is indispensable for TNCs nowadays under globalization. As the tool of the CSR procurement, TNCs code of conduct is relevant and they have possibilities, such as being a driving force for exceeding legal standard in a host country and setting the higher standards than those by any government or international organization. The Transition of Corporate Social Responsibility in Japan In this section and the following section, CSR in Japan is focused because the notion of CSR has been changed time-to-time and place-to-place. Since the social and environmental concerns depend on the regions under the certain date, it can be said that CSR holds regional characteristic. CSR in supply chain, which I mentioned in the first section, is a trend for American and European countries, but in Japan the trend of CSR would be different. First, I would like to overview briefly the Japanese CSR transactions because I believe it is necessary to see the historical transition of CSR to know the current situation of CSR in Japan. Here I summarized very briefly the stream of CSR from 1960s to today. The all historical information in this chapter is upon the work by Ishikawa (2006). 1960s-1990s In 1960s and 1970s, main CSR for Japanese firms was against environmental pollution because environmental destructions or pollution diseases were caused under the economic growth. The aspect of environmental protection has been continued until today. In 1980s, the Japan experienced bubble economy. Many firms implemented tremendous philanthropic actions as a part of CSR. However, after “bubble economy” collapsed in 1990s, the notion of CSR shifted to “compliance” since many scandals by firms were disclosed. Today Besides “compliance” and “environment”, the issued related to “human right” and “working life” have arisen as the basic components of CSR today, because a remarkable increase in the damage to mental and physical health, even death and suicide commitment due to overwork. Business activities are developed globally and the global standard of firms’ behavior is brought forth. However those issued are a new frontier in CSR for Japanese firms. The Current Situation of Japanese Corporate Social Responsibility 92 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Notion of CSR From the historical review, we can recognize that the notion of CSR in Japan has been changed time to time under the certain social and economical situations. The latest issue, CSR in the global business activities, namely CSR in supply chain, would be not familiar for Japanese firms. The current notion of CSR can be seen also in the empirical data from the surveys, which were conducted in 2002 and 2005 by Keizai Doyukai (Japan Association of Corporate Executives). Keizai Doyukai implemented questionnaires concerning CSR against 2697 firms which were members of Keizai Doyukai and the other firms listed on the first and second section of the Tokyo Stock Exchange. The respondents were the represents of the firms such as CEOs. The result of one of the questions is below (Table 1). We can see the firms’ view regarding CSR currently. Most of the firms in 2005 regard CSR as compliance and acting moralistically, offering qualified products and service, and the protection of environment. As current trend, less than the half of firms consider CSR as philanthropy and less than 20% of firms think CSR as the contribution to the resolution of poverty or conflicts in the world. Table 1: The components of CSR for Japanese Firms Even between 2002 and 2005, the differences can be observed. The items highlighted are the top five of those where the points were increased. To compare with 2002, the concerns of CSR have been expanding from the management to the aspect of humanity such as human rights and contribution to the regional society. Activity of CSR Concerning the real activity of CSR by the Japanese firms, the other survey conducted by Keidanren (Japan Business Federation) in 2005 indicates. Keidanren conducted the mail survey towards 1324 member firms. The results to be focused are below (Table 2). Firstly, about 75% of respondent firms are doing business with conscious of CSR. It means that they have the committees or the organizations capping “CSR” internally and issue the CSR reports. Secondly, the half of the respondents started CSR activities after 2004 (Table 3). In this question of the survey, the definition of CSR activities is not clear. Therefore, it is not clear what activities did the half of firms start as CSR after 2004. However, it could be interpreted that the word and the current notion of CSR were spread among Japanese firms quite recently. Thirdly, the most of respondent firms have management principles, firms’ code of conduct and employees’ code of conduct (Table 4). Specifying the policy seems to be very common for Japanese firms. 93 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Table 2: CSR activities, Yes or No Table 3: The year when firms started CSR activities Table 4: CSR Policies CSR in Supply Chain Regarding CSR in the global business activity by Japanese firms, Ikuta (2007) researched empirically. Ikuta (2007) investigated 118 Japanese firms, which were chosen in the Newsweek Global 500, a world ranking of the firms around the world. According to his research, the firms, which consider CSR in supply chain, were only 39 firms. He concluded that even though they are the worldwide enterprises, the firms that do CSR activities in supply chain were only one third of them. CSR activities in supply chain were more observed in the electronic industries and chemical, medical industries, but they are slow in car industries. On the other hand, the survey by Keizai Doyukai in 20051 shows that 31% of 527 firms have CSR procurement standard in supply chain and about 12% of them give suppliers advice or supervise them. From these both researches, it seems that CSR procurement in supply chain is still not popular for Japanese firms as Ishikawa (2006) mentions. 社団法人 経済同友会 2006 「日本企業のCSR：進歩と展望」. (Japan Association of Corporate Executive, CSR of Japanese firms: progress and foresight, viewed 20 March 2008, http://www.doyukai.or.jp/policyproposals/articles/2006/pdf/060523b.pdf). 1 94 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo Hypothesis From the literature review, it was known that most of Japanese firms hold firm’s code of conduct and employee’s code of conduct as expression of CSR. However there are not so many firms that try to procure CSR in supply chain in their international business context. The action of CSR in supply chain has been started quite recently in Japan. When we focus their quite new actions for CSR in supply chain, the two problems would be assumed according to Hepple (2005). As it were, there is an absence of monitoring system and sanctions in corporate codes of conduct of Japanese TNCs. Analysis Data To assess the hypothesis, I evaluate official information of 40 firms, which are members of the Global Compact Network Japan (GCNJ). Precisely, the official information means sustainability reports or CSR reports which are available to assess on the firms’ official websites and the information, which are written on the firms’ official websites. The reason why the firms in GCNJ were chosen as the data to analyze is that these firms can be expected to make an effort for prevailing the firms’ codes of conduct in their suppliers. The Global Compact asks companies to embrace, support and enact, within their sphere of influence, a set of core values in the areas of human rights, labor standards, the environment, and anti-corruption1. Moreover, it seems that the participants of GCNJ have relatively higher concern for CSR. Therefore, it is expected that they practice CSR in supply chain, which is relatively new area for Japanese firms as the target of CSR. GCNJ was officially launched in 2003 and at present, 59 firms, 1 city, and 1 university join the network. To analyze the CSR in supply chain, I excluded the data of all small and medium enterprises, companies in the sector of finance and insurance, the sector of professional, scientific and technical services (a consulting firm), and a newspaper company, a city and a school. Therefore, only companies, which are considered to procure the materials from foreign suppliers, are focused. Method of Analysis To assess the data, I set the criteria and classification as shown in Table 5, which is based on the Tulder and Kolk’s (2005) model to analyze and compare codes of conduct and the evaluation criteria of CSR in SCM by Ikuta (2007). The criteria are divided two main categories, ‘company policy’ and ‘compliance likelihood’. ‘Company policy’ is the criterion whether a firm has a code of conduct, which is addressed to business partners. Business partners mean here suppliers, subcontractors and manufacturers. A code of conduct, which refers only to environment protection, is excluded in this paper. Regarding the classification, if a firm has a specific code of conduct, which is addressed to business partners both in Japan and outside Japan, 2 is given. If a firm has a code of conduct in which business partners are partly touched or it is not clear whether the business partners in outside of Japan is included, 1 is given. If there are no mentions about codes of conducts for business partners, 0 is given. The second category, ‘compliance likelihood’ has four components. First one is ‘request to business partners’. It asks how a firm requests a code of conduct to business partners. There are three degrees of criteria. If a firm requests business partners concretely through regular seminars or meetings, 2 is given. If a firm inform business partner the policy only, 1 is given. If there are no mentions about this, 0 is given. Secondly, ‘Monitoring system and process’ shows whether there is a monitoring system and process and if it is yes, how the content is. When there is good insight into system and process, which means that monitoring details with certain criteria and time frames, 3 is given. If there is only reference to some parts without criteria or time frames, 2 is given. If there is only general reference to monitoring without details, 1 is given. At last, if none is mentioned, 0 is given. Thirdly, the question is who is monitoring actor. If the actors come from outside of companies, 2 is given. It is based on the idea that the monitoring by the third party (here, business partners: first party, companies: second party) is more objective and reliable. If the monitoring is conducted by companies or business partners or both of them, 1 is given. When nothing is written about monitoring actors, 0 is given. Finally, whether sanctions exist or not is observed. The degree of criteria is similar to that of monitoring system and process. Point 3 is given for good insight of sanctions measures including details, criteria, and time frames. Point 2 is given for only reference to some parts without criteria or time frames. Point 1 is given for only general reference to sanctions without details. Point 0 is given for none mentioned. The crucial problem of this analysis is that the companies are determined as no practice of CSR in SCM if they do not present their practices on websites and there would be 1 The United Nation homepage, http://www.unglobalcompact.org/AboutTheGC/TheTenPRinciples/index.html 95 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo time lag until a firm uploads information on the web. Even though the United Nation suggests a company or any other group in GCJN to present the content of activity for GC in the annual report or the company report, it is assumed some firms do not explain details of activities in the annual reports. However, in reality, the information on the official webpage is the tool to be accessed easily by the public and the information would be what a firm wants to send to the public on the first stage. Therefore, the information seems to be relevant to be evaluated and in this analysis, no information regards as there is no actions. Table 5: Analysis Model Result The possible classification of each criterion varies on three or four scale. Figure 1 shows that the proportion of the classifications that whether a firm has a code of conduct including the business partners. 22 firms (55%) declared business partners both in Japan and outside of Japan as the target. Most of them have supplier code of conduct. The others declare that they require suppliers to keep firms’ code of conduct. 8 firms (20%) only touched business partners regarding to CSR, but they do not clarify which codes they require to business partners or they do not clarify the extent of business partners. 10 firms (25%) do not ask anything business partners about code of conduct. 55 0% 10% 20% 30% 20 40% 50% 60% 25 70% 80% 90% Business partners are declared as t he t arget in t he code. Business partners are partly t ouched in the code. None Figure 1: Organization targeted 96 100% �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo In 30 firms which require business partners require code of conduct, 12 firms of them (40%) explain their requirements to business partners by holding regular seminars or meeting (Figure 2). 11 firms of them announce specific supplier code of conduct for internal and external of Japan. Similarly, 12 firms (40%) inform the business partners the policy by mail or before making contracts. 6 firms (20%) explain nothing how they request business partners code of conduct. 40 0% 20% 40 40% Request 20 60% 80% 100% Inform only the policyNone concretely Figure 2: Request to business partners If I look the more details of CSR in supply chain, I find that the fewer firms refer to monitoring systems. However, in this paper, no information is interpreted as non action. Based on this point of view, it can be said that a few firms monitor business partners’ behaviors. Figure 3 shows the degree of monitoring system and process. In 30 firms, which require business partner code of conduct, none of them has good insight. 2 firms (7%) reference to some parts of monitoring. 0 7 0% 20 20% 73 40% Good insight Only general reference wit hout det ails 60% 80% 100% Reference t o some parts None Figure 3: Monitoring system and process For example, AEON which is a retailing industry has Supplier Code of Conduct with 13 principles including forbidden child and forced labor, working conditions, business dealing and so on. To check that compliance is being carried out and any necessary improvements to be taken, AEON overseas operations are subjected to either a second party (AEON auditing stuff) or third party (external specialist auditing bodies) audit once a year. Second party audit covers 90 items and third party audit covers 370 items. AEON has also a system whereby complaints can be reported to third party via complaints notification forms. In the case of Nippon Paper Industries Co., Ltd., employees of the firm are stationed in all countries where provide major sources of woodchips, including Australia, Chile and South Africa. They gather information daily about the operations of suppliers, as well as information on the social conditions in the local areas. Suppliers are surveyed annually by Nippon Paper Industries in details with respect to the applicable laws and regulations, the classification of forests, their ownership and the status of forest certification, considerations given to human rights, labor, and society, conservation of biodiversity, ecosystems, soils and water resources. 6 firms (20%) refer to the existence of monitoring system without its details. 5 of 6 firms conducted the survey by questionnaire about the compliance of code of conduct as monitoring. However, a survey by questionnaire cannot be said reliable because suppliers could fake the answers. Besides the monitoring by questionnaires, Toshiba (a consumerelectrics maker) established the Clean Partner Line, a whistle-blower system for business partners. Toshiba encourage business partners to point out any problems or concerns about persons affiliated with Toshiba Group 97 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo from the standpoint of compliance or fair trading and promptly correct any improper behavior. The problem of this system would be the Clean Partner Line is linked directly to Toshiba itself. Under this system, a whistleblowing could be erased by Toshiba or a business partners would be hesitate to announce problems to keep good business relationships with Toshiba. 22 firms (73%) do not mention about monitoring. Concerning monitoring actors (Figure 4), only AEON takes a third party monitoring. 7 firms conducted monitoring by the first (business partners) and second parties (firms). 6 firms of these 7 firms ask business partners to implement questionnaire made by the second party. This case is interpreted that monitoring is conducted by the first party that answers the questionnaire and the second party that gathers the answers and investigates them. 74% of firms which require business partners code of conduct do not mentions anything about who implements audit. 3 0% 23 74 20% 40% Actors from out side 60% 80% Firms t hemselves None 100% Figure 4: Monitoring actor From the results of criterion 3 and 4, it seems that most of firms do not take account of monitoring itself. Furthermore, no firms mention to sanctions. Many of 30 firms refers that they choose suppliers who fulfill their code of conduct prior to the others who do not. Only Anritsu Corporation (an electric equipments maker) mentions the possibility that the contract will be reconsidered if a business partner has a problem of human right. Cancellation of a contract could be a sanction, but the expression of Anritsu Corporation is very indirect. It could not be considered as a sanction, which will be really implemented. Due to the all results, it can be said that there is an absence of monitoring system and sanctions in corporate codes of conduct of Japanese TNCs participating in Global Compact Japan Network. Therefore, the hypothesis is validated. Conclusion The procurement of CSR in supply chain both inside and outside of Japan has not been so popular among the Japanese TNCs focused in this paper, even though they declare to support the Global Compact. However, it is true that some of them are preparatory stage. It is assumed that the number of firms, which have code of conduct for suppliers, will increase in years to come. Even though the firms have the code of conduct, more than half of them do not explain their policy to suppliers through the regular seminars or meetings. Moreover, the point to be considered would be the monitoring way because if code of conduct is not complied, then it has no meaning to have code of conduct. Obviously there is a lack of monitoring system in the firm’s code of conduct of the Japanese TNCs. At present, these codes are not good enough as tools to procure social responsibility globally. They are nothing more than words on paper. There is only one firm who has a monitoring system with a third party audit in GCJN. Therefore Japanese TNCs should arrange urgently the monitoring systems with specific criteria, time frame, and third party audits to ensure the compliance. Regarding the sanction, I do not believe the setting sanction for the incompliance fits to Japanese business behaviors. The characteristics of Japanese firms’ transactions would be a long term transaction, familiar relationship through the information sharing and developing human resources among the business partners, and a long-term employment in the business affiliations. Therefore, Japanese firms would not prefer applying a sanction for the incompliance, which could break a long term relationship. These characteristics can be an advantage for Japanese firms to procurement CSR in supply chain. Because it is possible that they diffuse their code of conduct through conversation with their suppliers for a long term and it could be more effective for compliance than a top-down directions of CSR with sanctions. Moreover, if there have been already close and reliable relationships, it is easier for the suppliers to accept the code of conduct. Japanese TNCs would need not 98 �1. International Symposium on Sustainable Development, June 9-10 2009, Sarajevo only to set the monitoring system, but also to support CSR management of suppliers through regular seminars for the manager class and developing human resources, for example. Acknowledgment/ Note The views reported in this paper are those of me alone, and not those of any institution. All errors and omissions, which may unwittingly remain are the sole responsibility of me. References 生田孝史 2007，「サプライチェーンのCSR戦略」 『研究レポート』 富士通総研 経済研究所. (Ikuta, T. (2007). “CSR strategy in supply chain”, Research Report of Economic Research Center, Fujitsu Research Institute, no. 283, viewed 20 February 2008, http://jp.fujitsu.com/group/fri/report/research/2007/report-283.html). Ishikawa, A. (2006). “Changing Patterns of Corporate Social Responsibility in Japan”, in S György (eds), Labour, Education & Society, Europäischer Verlag der WIssenschaften, Frankfurt am Main. 藤井敏彦・海野みづえ 編，2006「グローバルCSR調達―サプライチェーンマネージメントと企業の社会的責任」 日科技連出版社. (Fujii, T. & Umino, M. (ed.) (2006), Global CSR Procurement ~Supply chain management and corporate social responsibility~, JUSE Press, Ltd.) Hepple, B. (2005), Labour Laws and Global Trade, Hart Publishing c/o, Oregon. 社団法人 経済同友会 2006 「企業の社会的責任(CSR)に関する経営者意識調査」. (Japan Association of Corporate Executive, The survey of the managers’ attitude toward CSR, viewed 20 March 2008, http://www.doyukai.or.jp/policyproposals/articles/2005/pdf/060307.pdf). 社団法人 経済同友会 2006 「日本企業のCSR：進歩と展望」. (Japan Association of Corporate Executive, CSR of Japanese firms: progress and foresight, viewed 20 March 2008, http://www.doyukai.or.jp/policyproposals/articles/2006/pdf/060523b.pdf). 社団法人 日本経済団体連合会 2005 「CSR（企業の社会的責任）に関するアンケート調査結果」 (Japan Business Federation, The reports of the survey regarding to CSR, viewed 20 March 2008, http://www.keidanren.or.jp/japanese/policy/2005/066.pdf#search='企業の社会的責任に関する調査'). Kolk, A., Tulder, R. & Welters, C. (1999), “International codes of conduct and corporate social responsibility: can transnational corporations regulate themselves?”, Transnational Corporations, vol. 8, no 1, viewed 20 February 2008, http://www.unctad.org/en/docs/iteiit20059_en.pdf#search='Transnational%20corporation%20Kolk%20Tulder%20Welters% 201999%20can%20transnational%20corporations%20regulate%20themselves' Kolk, A. & Tulder, R. (2005), “Setting new global rules? TNCs and code of conduct”, Transnational Corporations, vol. 14, no 3, viewed 15 February 2008, http://www1.fee.uva.nl/pp/bin/269fulltext.pdf#search='Kolk%20%20tulder 海野みづえ 2004 「グローバル化するサプライチェーンでのCSR」『CSR企業価値をどう高めるか』高 巌 編 日本経済新聞社. (Umino, M. (2004), “CSR in globalizing supply chain”, in I Taka (eds), CSR, How firms enhance their value, Nikkei Inc, Tokyo). Svendsen, A. & Laberge, M. (2006), “A New Direction for CSR: Engaging Networks for Whole System Change” in J Jonker & M de Witte (eds), The Challenge of Organizing and Implementing Corporate Social Responsibility, Palgrave Macmillan, New York. Wartick, S.L., & Wood, D.J. (1998), International Business & Society, Blackwell Publishers Ltd, Oxford. 99 � 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. 150 Title A name given to the resource Corporate Code of Conduct of Japanese Transnational Corporations: Analysis of Corporate Social Responsibility in Supply Chain Management Author Author OGAWA, Naoko Abstract A summary of the resource. This paper verifies that there is an absence of monitoring system and sanctions in corporate codes of conduct of Japanese transnational companies in supply chain by analyzing corporate social responsibility reports or sustainable reports of 40 firms which participate in the Global Compact Japan Network. I argue that setting a proper monitoring system is urgently needed, but setting sanctions does not fit to Japanese firms’ behaviors. Date A point or period of time associated with an event in the lifecycle of the resource 2009-06 Keywords Keywords. Conference or Workshop Item PeerReviewed HB Economic Theory https://omeka.ibu.edu.ba/files/original/0285a480405b64b7fbc498db252880a2.pdf 2d77dd56083bc144f45c88b7de29ff1c PDF Text Text 3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Oswald A. (1996) A conjecture on the explanation for high unemployment in the industrialized nations: part I, Warwick Economics Research Paper 475, University of Warwick, Coventry, pp. 197-206. Puri A.K. and Lierop J.V. (1988) Forecasting Housing Starts, International Journal of Forecasting, 4, 125-134. Rapach D.E. and Strauss J.K. (2009) Differences in housing price forecastability across US states, International Journal of Forecasting, 25(2), 351-372. Rosen, H.S. and Rosen, K.T. (1980) Federal taxes and homeownership: evidence from time series, Journal of Political Economy, Vol. 88 No. 11, pp. 59-75. Sander W. and Testa W.A. (2009) Education and Household Location in Chicago. Growth and Change, 40(1), 116–139. Stephenson, c. (2010) Home Sales as an Economic Indicator, http://voices.yahoo.com/homesales-as-economic-indicator-5362321.html?cat=3. Taylor J. B. (2007) Housing and Monetary Policy), NBER Working Paper No. W13682. Available at SSRN: http://ssrn.com/abstract=1077808. Thom R. (1985) The Relationship between Housing Starts and Mortgage Availability, The Review of Economics and Statistics, 67(4), 693-696. Vargas-Silva C. (2008) Monetary Policy and the U.S. Housing Market: A VAR Analysis Imposing Sign Restrictions. Journal of Macroeconomics, 30(3), 977-990. Corporate Environmental Reporting: Approaches And Challenges Yasemin Köse Bulent Ecevit University, Faculty of Economics and Administrative Sciences Business Department, Accounting and Finance 67100, Zonguldak, Turkey E-mail:yekose@gmail.com Abstract Sustainable development issue have become increasingly important to a range of stakeholders and attention has focused on the environmental impacts of corporate activities. Within this context, investors and other stakeholders demand for reliable and accurate information regarding environmental performance. Thus sustainable or environmental reporting has arisen as a challenging and attractive growth area for accounting professionals (Bell and Lehman 1999). One of the most challenging issue in environmental reporting is how and what corporations should report to meet demands of various stakeholders. Reporting about environmental issues may embrace information both in traditional financial reports and in any other reports. For environmental reporting, guidelines have been published by various parties since the beginning of the nineties (IIIEE Report 2002). Considerable 274 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo debate has taken place among the international bodies on the recognition, classification and quantification of environmentally significant information. A number of recommendations were put forward in the 1990s by standardization and Professional bodies. Yet, there are considerable contradictions among these recommendations leaving management a large element of discretion when deciding which issues to recognize, how to measure these and what to disclose about environmental activities (Schalteger and Burrit 2000). The aim of this study is to present approaches and guidelines of corporate environmental reporting (CER) in an international context. For this purpose development of CER is presented which is then followed by approaches to environmental reporting such as the Global Reporting Initiative (GRI) reporting framework, initiatives of Standard setters and some governmental regulations. Keywords: Corporate Environmental Reporting, Sustainable Accounting, Sustainable Reporting, Environmental Reporting Guidelines. 1. INTRODUCTION Although used interchangeably, terms of sustainability reporting, corporate social responsibility reporting, triple bottom line reporting and environmental reporting can describe different things. The most widely accepted definition of sustainable development can be found at Brudlent Report released by the UN in 1987. According to this report sustainable development is “development that meets the needs of the present without compromising the ability of future generations to meet their own needs” (UN 1987). Corporate environmental reporting represents only one form of sustainable or environmental reporting. The term environmental reporting means any disclosed information on environmental issues by companies including corporate environmental reporting. Corporate environmental reporting (CER) is the process by which a corporation communicates information regarding the range of its environmental activities to its stakeholders such as shareholders, customers, employeesgovernmental agencies, creditors and public in general. CERs are publicly available generally stand-alone reports issued voluntarily, by companies on their environmental activities (Broph and Starkey 1996). An increasing number of corporations began publishing regular environmental reports in detail. These reports disclose information about the impacts of the environment and the methods of measuring and monitoring environmental impact. Disclosure of information may voluntary or regulatory. Yet considerable debate continues on the recognition, classification and quantification of environmentally sound information. 2. DEVELOPMENTS IN CORPORATE ENVIRONMENTAL REPORTING Gray, Owen and Adams (1996) provided a number ofincentives for corporate environmental reporting. These incentives include ethics, individual commitment, accountability, legal, code of practice, anticipated regulation, to forestall regulation, marketing, public image, defence, to distract attention, influence perceptions, response to pressure, go ahead of /stay with competitors, experimentation, prior commitment, ethical investors, to overcome fears of secrecy, and to maintain a position of power and legitimisation. First corporate environmental reporting practices began in the 1980s. At first it started in a voluntary basis. Later on mandatory requirements were introduced by a number of countries 275 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo such as Denmark, Norway, Sweden and the Netherlands (Scott, 2001). Also, in Australia, corporations are legally required to report on economical, social and environmental activities (DEAT 2005). Surveys published by the KPMG since 1993 showed that the growth of stand-alone environmental reports is significant. As seen in Table 1, environmental reporting rose significantly in all the European countries examined, especially in countries with mandatory rules. Table 1. % of Companies Published Environmental Reports. Years TOP 100 TOP 250 1993 12 - 1996 18 - 1999 24 35 2002 28 45 2005 41 64 2008 53 83 2011 64 95 Source: Adapted from KPMG(2011). International Survey of Corporate Responsibility Reporting. Another significant report published by UNEP (1997) showed that CERs were increasingly being used to monitor companies. A more recent survey conducted in the UK for FTSE 100 companies showed that 81% of companies pulished separate environmental reports. 13 % of these companies report on environmental issues within their annual reports (Spada 2008). The 2002 KPMG Survey of Corporate Responsibility Reporting (2002, p.18) suggests that the increased adoption of sustainability assurance arises from “…the demand for reliable and credible information from management, for managing the company’s environmental and social risks, and from stakeholders who want assurance that the report truly represents the company’s efforts and achievements”. 3. APPROACHES TO CORPORATE ENVIRONMENTAL REPORTING Reporting about environmental issues may embrace information both in traditional financial reports and in any other reports. For environmental reporting, guidelines have been published by various parties since the beginning of the nineties (IIIEE Report 2002). Considerable debate has taken place among the international bodies on the recognition, classification and quantification of environmentally significant information. A number of recommendations were put forward in by standardization and Professional bodies such as the Financial Accounting Standard Board (FASB), Fédération des Experts Compatibles Européens (FEE) 276 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo and the International Accounting Standards Committee (IASC). Yet, there are considerable contradictions among these recommendations leaving management a large element of discretion when deciding which issues to recognize, how to measure these and what to disclose about environmental activities (Schalteger and Burrit 2000). An important factor in the improvement of the quality environmental reports has been organizations involved in corporate reporting. Although environmental reporting is a relatively new phenomeno, compared to financial reporting, many guideline/approaches have been developed so far for the structuring of environmental reports. It appears that three groups are attempting to develop guidelines for the same (Pramanik et al. 2008). These are: -International / National Industrial Organization; - Government Initiatives; and - Initiatives from Accountancy Bodies. One well-known organization is the Global Reporting Initiative which set out a common framework for sustainability. The launch of the G3 Guidelines in 2006 led to a dramatic increase in the number of sustainability reports produced by organizations. The G3 Guidelines are made up of two parts. Part 1 features guidance on how to report. Part 2 features guidance on what should be reported, in the form of disclosures. The GRI framework provides a nonprescriptive approach through which organizations are guided in developing performance reporting that is relevant for their own business. Users are provided with concepts on how to develop what is to be reported, including issues such as materiality, and are provided with a framework for what are called standard disclosures, supported by a series of sector or industry guides. These currently include financial services, logistics, transportation, mining and metals, public agency, tour operator, telecommunications, and automotive. The framework then provides support on how to collect and report information, including guidance on what areas should be included in each ltogether with ideas as to what types of performance metrics can be developed. By means of GRI reporting guidelines, corporate sustainability reports, also frequently referred to as corporate social responsibility (CSR) reports and health safety and environment (HSE) reports, appear on the websites of many of the world’s largest firms, These reports characteristically document corporate environmental and social policy, objectives, initiatives and performance, and are increasingly accompanied by third-party assurance statements (Kolk and Perego 2008). Mandatory requirements for certain countries have also put pressures for environmental reporting. Denmark was the first country regulated the environmental reporting in 1996,which was followed by the Netherlands and Norway in 1999. Sweden also made the environmental disclosure mandatory. In U.S.A., companies having more than 10 employees will have to report on specified toxic emission to the US Environmental Protection Agency. Environmental disclosures are also encouraged through the voluntary local and international guidelines. These guidelines design and build acceptance of a common framework for reporting environmental information in sustaining corporate public accountability. Yet, in the U.S.A adoption of sustainability as a concept has been more cautious than in other areas around the world. As in many new initiatives, the great concern is and will continue to be. Accountancy bodies have also taken part in the environmental debate in recent years and have issued some guidelines regarding environmental reporting. The Canadian Institute of Chartered Accountants (CICA) has produced a guidance document aimed at developing a 277 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo framework for the reporting information about how organizations perform in accordance with standards and expectations of environmental conduct and responsibility. The Association of Certified Chartered Accountants (ACCA), U.K. and the Institute of Chartered Accountants of England and Wales (ICAEW) have also issued their guidelines regarding corporate environmental reporting. Similarly, the Federation of European Accountants encourages companies to raise shareholder confidence by enhancing the credibility of their sustainability reporting with third-party, independent assurance. Two international standards, the AA1000 Assurance Standard (AA1000AS) was launched in March 2003 by AccountAbility and the IAASB’s International Standard on Assurance Engagements is available since January 2005. Further, a number of national (draft) standards has also emerged, for instance in Australia and in The Netherlands. The accounting profession has a role to play in contributing to the business understanding of sustainability and focusing beyond the adoption of standards for their own sake, to a perspective where connections can be made between nonfinancial reporting, financial value, and the sustainable worth of the entity (IMA 2008). 4. CONCLUSION Environmental reporting requires companies to monitor and measure their environmental impacts and communicate them. In order to achieve this efficiently, there must be an accounting system that fully account for all environmental inputs and impacts to generate data and communicate. Accountants have a responsibility to those whom they support with Professional advice to address the sustainability of the enterprises within which they operate by understanding the implications of nontraditionally-measured assets, liabilities, and income that form the basis of an organization’s worth and wealth in the 21st century economy. In different countries, the accounting and reporting practices in respect of environmental issues have become mandatory. But in many countries, no such mandate has been issued. Now, an urgent need prevails to take steps globally for accounting and valuation technique as well as the reporting guidelines to incorporate these issues in the corporate accounting and reporting system. For doing businesses in future, corporate world should turn their attention towards the long-term sustainability of the environment. REFERENCES Bell, F. ve G. Lehman. (1999) “Recent trends in environment accounting: how green are your accounts?” Accounting Forum, Vol. 23, June 1999, 175-192. Brophy, M., and Starkey, R. (1996) Environmental Reporting. In R. Welford (Ed.), Corporate Environmental Management Systems and Strategies, 150-176. London: Earthscan. DEAT (2005) Environmental Reporting, Integrated Environmental Managemnet Information Series 17, Department of Environmental Affairs and Tourism (DEAT), Pretoria. EEA (2001) Business and the Environment: Current Trends and Developments in Corporate Reporting and Ranking, European Environment Agency, Copenhagen. 278 �3rd International Symposium on Sustainable Development, May 31 - June 01 2012, Sarajevo Gray R., Bebbington, J. and D. Walters (1993) Accounting for the Environment, Paul Chapman Publishing, London, UK. Gray, R., Owen, D. and C. Adams (1996) Accounting and Accountability, Prentice-Hall, London, UK. IIIEE Report (2002) Corporate Environmental Reporting: Review of Policy Action in Europe, International Institute for Industrial Environmental Economics, Lund University. IMA (2008) The Evolution of Accountability-Sustainability Reporting for Accountants, Institute of Management Accountants. Kolk, Ans, Seb Walhain, and Susanne van de Wateringen (2001) "Environmental Reporting by the Fortune Global 250: Exploring the Influence of Nationality and Sector." Business Strategy & the Environment 10:15-28. KPMG (2002) "KPMG International Survey of Corporate Responsibility Reporting 2002. KPMGInternational. KPMG (2011) "KPMG International Survey of Corporate Responsibility Reporting 2011." KPMG International. Pramanik, A. K., Shil, N. S., and Das, B. (2008) “Corporate Environmental Reporting: An Emerging Isuue in the Corporate World”, International Journal of Business and Management, Vol. 3, No.12, 146-154. Schaltegger, S. And Burritt, R. (2000) Contemporary Environmental Accounting: Issues, Concepts and Practices, Greenleaf Publishing. Scott P.(2001) “The Pittfalls in Mandatory Reporting”, Environmental Finance, April 2001, p.24-25. Spada (2008) Environmental Reporting: Trends in FTSE 100 Sustainability Reports, A White Paper Series from Spada, November 2008. SustainAbility and UNEP (1997) Engaging Stakeholders: the 1997 Benchmark Survey, London: SustainAbility Ltd. UN (1987) Report of the World Commission on Environment and Development. 279 � 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. 1304 Title A name given to the resource Corporate Environmental Reporting: Approaches And Challenges Author Author Yasemin , Köse Abstract A summary of the resource. Sustainable development issue have become increasingly important to a range of stakeholders and attention has focused on the environmental impacts of corporate activities. Within this context, investors and other stakeholders demand for reliable and accurate information regarding environmental performance. Thus sustainable or environmental reporting has arisen as a challenging and attractive growth area for accounting professionals (Bell and Lehman 1999). One of the most challenging issue in environmental reporting is how and what corporations should report to meet demands of various stakeholders. Reporting about environmental issues may embrace information both in traditional financial reports and in any other reports. For environmental reporting, guidelines have been published by various parties since the beginning of the nineties (IIIEE Report 2002). Considerable debate has taken place among the international bodies on the recognition, classification and quantification of environmentally significant information. A number of recommendations were put forward in the 1990s by standardization and Professional bodies. Yet, there are considerable contradictions among these recommendations leaving management a large element of discretion when deciding which issues to recognize, how to measure these and what to disclose about environmental activities (Schalteger and Burrit 2000). The aim of this study is to present approaches and guidelines of corporate environmental reporting (CER) in an international context. For this purpose development of CER is presented which is then followed by approaches to environmental reporting such as the Global Reporting Initiative (GRI) reporting framework, initiatives of Standard setters and some governmental regulations. Keywords: Corporate Environmental Reporting, Sustainable Accounting, Sustainable Reporting, Environmental Reporting Guidelines. 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),HB Economic Theory,HG Finance,HJ Public Finance https://omeka.ibu.edu.ba/files/original/702adb1865d3d24d23df85bd35694b0d.pdf 3e08db733cbcb28f09f735a3e90de4ff PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Corporate Governance and Earning Management: An Investigation on Turkish Capital Market Mehmet AYGÜN Assoc. Prof., Yüzüncü Yıl University, Van, TURKEY maygun@yyu.edu.tr Süleyman ĠÇ Dr., Gaziantep University, Gaziantep, TURKEY icsuleyman@yahoo.com M. Akif ARVAS Res. Assist., Hacettepe University, Ankara, TURKEY akif_arvas@hotmail.com Abstract: The main purpose of this paper is to examine the relationship between corporate governance and earning management. The data set covers 107 firms‘data listed on Istanbul Stock Exchange for the period 2006–2007. In the study, accrual is used as an earning management indicator. Publicly offering rate, board of directors and duality are used alternative proxies for corporate governance indicators. Regression and correlation analysis are used. According to the results, there is a negative relationship between earning management and corporate governance indicators. This negative relationship is statistically significant for duality variables. An important finding from the study is that corporate management has extensively been adopted accordingly in large firms and in firms with low leverage rate. 1. Introduction The increasing number of corporate scandals in the last five years have stained corporate governance reputation and questioned the effectiveness of its current structure. As a result, corporate governance has received attention from policymakers, investors, corporate boards (Donker ve Zahir, 2008). Corporate governance has become a popular topic in the international academic and business debate (Bebchuk and Cohen 2009). Corporate governance is of critical importance not only to the companies‘ directors who are interested in knowing the level of their companies governance structure and compliance with best practices and regulations, but to market participants who are keenly interested in the governance risks associated with companies. Corporate governance is a set of mechanisms that affect how a corporation is operated. It deals with the welfares and goals of all the stakeholders, including shareholders, management, board of directors, lenders, regulators, and the economy as a whole. La Porta, et al. (2000) Defined, ―Corporate governance is, to a certain extent, a set of mechanisms through which outside investors protect themselves against expropriation by the insiders.‖ They define ―the insiders‖ as both managers and controlling shareholders. The purpose of corporate governance is to achieve the best overall welfare of all stakeholders and promote economic efficiency both internally and externally. Empirical research on corporate governance is based on the theoretical framework of agency theory advanced by Jensen and Meckling (1976), Fama (1980) and Fama and Jensen (1983), with a focus on the principalagent problem. In corporations, principal-agent problem occurs when the interest of managers (the agent) is not in line with the interest of owners (the principal). Firms with good governance are assumed to provide transparent disclosures of the allocation of decision and control rights between the firm and its investors thereby making them more investor-friendly than firms that do not. Therefore, because ‗‗better governance enables firms to access capital markets on better terms‖ (Doidge et al., 2007), good governance practices should positively impact a firm‘s valuation and market performance. The concept of corporate governance evokes the question of corporate performance and higher returns in the case of companies complying with certain rules. The research on these relations constitute a substantial proportion of papers in modern management, finance as well as law and economics. Researchers have investigated 26 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo relationships between company performance and corporate governance variables such as ownership structure (concentration, shareholder identity), board structure (composition, turnover, proportion of independent, insider/outside or affiliated members), structure and functioning of board committees, structure and size of executing compensation (fixed salary vs. incentives programs and stock options), structure and size of debt (long vs. short term, private vs. public). Although, the research findings remain relatively mixed, many results do reveal clear relations between governance characteristics and performance (Aluchna, 2009). One of the most important functions of corporate governance is to ensure the quality of the financial reporting process. The issue of corporate governance has become more important due to the highly publicized financial reporting frauds at Enron, WorldCom, Adelphia and Parmalat, in particular, and a very high level of earnings restatements. While there is an extensive literature on opportunistic earnings management in response to specific incentives to achieve one result or another, research looking at the impact of corporate governance on earnings management is quite limited. The few papers that address these issues (e.g., Klein (2002)) focus more on the magnitude than the direction of earnings management, and thus shed little light on the ability of these variables to offset the one-sided incentive of management to increase reported earnings that results from stock and option-based compensation. More recently, Cornett et al. (2008) examine the impact of incentive-based compensation and corporate governance on firm performance in light of potential earnings management. They find that incentive-based compensation has a significant impact on financial performance as measured by reported earnings. However, once earnings are adjusted for discretionary accruals the link between compensation and performance disappears. In contrast, the estimated impact of corporate governance variables on performance more than doubles when discretionary accruals are removed from measured profitability. Shah et all (2009) examines the relationship between quality of Corporate Governance and Earnings Management for Pakistani companies. As the result of their analysis they found that indicates the presence of Positive relationship between corporate governance and earnings management. Cornett et all, (2006) examines whether corporate governance mechanisms affect earnings management at the largest publicly traded bank holding companies in the United States. They found that the use of discretionary accruals is positively related to a bank‘s unmanaged operating performance, capital ratios, and asset size. In contrast, the use of discretionary accruals is negatively related to a bank‘s non-discretionary accruals and market-to-book ratios. Prencipe and Bar-Yosef (2009) examines the effectiveness of board independence on earnings management in family-controlled companies. Their empirical results provide evidence that the impact of board independence on earnings management is indeed weaker in family-controlled companies. The same result also holds for the lack of CEO/board chairman duality function. Such effects become stronger in cases where the CEO is a member of the controlling family. Liu and Lu (2007) examine the relation between earnings management and corporate governance in China by introducing a tunneling perspective. They empirically demonstrate that firms with higher corporate governance levels have lower levels of earnings management. Ahmed et all (2008) examining whether monitoring mechanisms play a role in constraining earnings management resulting from equity incentives. They show that equity incentives are not positively associated with abnormal accruals suggesting that they seem to align manager interests with shareholder interests rather than motivate opportunistic earnings manipulation. Corporate governance models can vary according to the system of corporate ownership and management control mechanisms prevailing in a country. In Turkey, a market-oriented corporate governance and control system cannot be said to exist, since the flotation ratios of listed companies and share dispersion levels are low. According to a corporate governance study conducted in 2003,18 the flotation ratio of listed companies in Turkey is approximately 15–20 per cent, while only 15 per cent of the Istanbul Stock Exchange (ISE) 100 Index companies have a flotation ratio of more than 50 per cent. In practice, Turkish companies are characterized by the existence of one or more majority shareholders owning controlling blocks of shares. Furthermore, unlike in some other European countries, the system is not bank-based, as a domination of banks over companies does not seem to exist either through ownership of shares.19 or through the exercise of voting rights for shares held in custody.20 Instead, most large corporations are held by families or individuals.21 Hence, the Turkish corporate ownership and management control system can be generally classified as insider controlled (Nilsson, 2007). The main purpose of this study examines how corporate governance mechanisms affect earnings management. Public offerinf rate, size of executive board and duality are used as alternative indicators for the corporate governance. For Turkey, an indicator has not been defined yet. In the study two control variables are included in the model. According to the results, there is a negative relationship between earnings management and corporate management. Another findings indicates that the earning management has extensively been adopted in large firms and firms with low leverage rates. 27 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo The remainder of this paper is organized as follows. Section 2 presents our research design choices and their rationale. The results are presented in Section 3 and the conclusion in Section 4. 2. Research Design The purpose of this paper examines relationship between corporate governance and earnings management. In this paper, we examine companies listed on Istanbul Stock Exchange during the period of 2006 to 2007. Because of the difference in their asset structures, banks and participation banks, insurance firms, leasing and factoring firms, real estate investment trust and security investment trusts are not taken to the sample. Hence 107 firms covered in the study. Measuring corporate governance is difficult because it cannot be directly observed and it usually involves multiple dimensions. While there is no consensus on how corporate governance can be measured, prior literature suggests several different ways to proxy for corporate governance. For instance, Bai et al. (2004) use both internal single dimensions, such as ownership structure, executive compensation, board of directors and financial disclosure, and external single dimensions, such as external takeover market, legal infrastructure, and product market competition. Gompers et al. (2003) create a 24-factor G-index to measure corporate governance and Brown and Caylor (2006) use 51 corporate governance provisions to create a broader measure. Other empirical studies examine the impact of a single dimension of corporate governance, such as ownership concentration and the separation of CEO and the chairman of the board. In this study, we use to measure corporate governance three variables: Publicly Offering Rate (POR), Board of Directors (BSIZE) and Duality. The variables used are defined as; POR, firms‘ public offering rate. BSIZE, The number of board members. Jensen (1993) and Yermack (1996) argue that small boards are more effective in monitoring managerial behavior as the smaller group forces members to be more engaged. Larger boards can also result in a free-rider problem where the addition of directors causes the overall monitoring to decrease as directors may rely on other directors to monitor managers. This is also consistent with Beasley (1996) who finds that companies with larger board sizes are more prone to fraud compared to those with smaller boards. However, Klein (2002) argues that large boards allow for directors to specialize in monitoring and have greater diversity among the committees of the board resulting in greater monitoring. Additionally, the larger the board, the greater the likelihood different perspectives on opportunities facing the corporation may be heard. DUALITY a binary variable is used as a proxy for duality. This binary variable takes the value of one if the CEO also served as chairman of the board and zero otherwise. Separating the position of the CEO from the position of Chairman of the Board helps delineate the decision making authority of the CEO from the monitoring and oversight activities of the board of directors (Fama and Jensen, 1983). If a single person simultaneously holds both positions the likelihood of material misstatement increases as important decisions may not be reviewed by the board and actions inconsistent with the corporation‘s controls may be taken. Consistent with previous research, discretionary accruals are used to identify earnings management. We use a modified version of the Jones model (Dechow, 1996). Discretionary accruals from regressions of total accruals on changes in sales and on property, plant, and equipment within industries. TACC = NI − OCF (1) Where; TACC: Total accrual NI: Net Income OCF: Operating Cash Flow NDCA it = α1 (1/ TA i, t-1) + α2 [(ΔREV it –ΔARit)/TA i, t-1] (2) Where; NDCAit: is nondiscretionary accrual in year t scaled by lagged total assets TAi, t-1: is a total asset at the end of year t -1 ΔREV it = is revenues in year t ΔARit = is net receivables in year t Our control variables include leverage and firm size. We have used a logarithmic transformation of the 2006–2007 total assets to use our size variable (SIZE). Leverage provides a mechanism to curb agency costs, so the use of leverage as a control variable is warranted in this study. Our leverage variable is calculated as a ratio by dividing the firm‘s total debt by its total assets for each calendar year. 28 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Considering theoretical discussions and empirical studies (Shah et all, 2009; Cornett et all, 200/) the model has been set in order to test the relationship between corporate governance and earning management as is below. ACC it = β0 + β1 (POR) + β2 (BSIZE) + β3 (DUALITY) + β4 (SIZE) + β5 (LEVERAGE) + εit 3. Results Regression and correlation analyses are used. Table 1 shows the results of descriptive statistics to variables. The results of descriptive statistics indicates that mean return on assets (ACC) is about 3 % while mean POR is 33 % and BSIZE is 6, 6636. On the other hand the mean SIZE is 8.4554 and the mean LEV is 41 %. DEĞĠġKENLER ACC POR BSIZE DUALITY SIZE LEV N 214 214 214 214 214 214 Mean ,0302 ,3325 6,6636 ,5888 8,4554 ,4172 Minimum -,40 ,01 3 ,00 7,05 ,05 Maximum ,50 ,86 13 1 9,94 ,90 St. Dev. ,1241 ,1879 1,9807 ,4943 ,6735 ,2067 Table 1: Descriptive Statistics Table 2 shows the results of correlation coefficients of variables used at the analysis. As it can be seen from the table negative and statistically significant results have been obtained between DUALITY and ACC. There is a very significantly negative relationship (5%) between duality and ACC. There exits a significantly (5%) negative relationship between duality and ROE and also significantly negative relationship (5%) between ACC and LEV. There is a positive relationship between ACC and SIZE. The correlation among the independent variables is low and less than 0.50, thus there is no multicollinearity problem in the model. DEĞĠġKENLER ACC POR BSIZE DUALITY SIZE LEV ACC POR BSIZE DUALITY SIZE 1 -,103 1 ,167 -,174 1 -,269** ,055 -,066 1 ,235* -,231* ,433** -,019 1 -,303** -,029 -,131 ,033 ,136 **, * significant at 5 % and 10 %, respectively. LEV 1 Table-2: Correlation Table Table 3 shows the results of regression analysis about financial performance. Model 1 searches the relationship between POR and ACC. When the results are examined it can be seen that there is a negative but statistically insignificant relationship between ACC and POR. According to the results of Model 2 which searches the relationship between ACC and BSIZE positive but still insignificant relationship can be observed. Model 3 searches the relationship between DUALITY and ACC. When the results are examined it can be seen that there is a statistically significant negative relationship at 1% level between DUALITY and ACC. Dependence variables of two models have also negative relations with LEV and positive relations with SIZE. F-statistics values are significant at 1% level for three of the models. But adjusted R2 values are low for three of the models. Model 4 presents the regression of earning management on all variables. When the results are examined it can be seen that there is a statistically negative relationship between ACC and corporate governance variables. This negative relationship statistically significant at % 1 level between ACC and DUALITY. We do not find a significant between ACC and POR and BSIZE. 29 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Variables and Parameters CONSTANT POR BSIZE DUALITY SIZE LEV F-Statistic Adj. R2 Observation Model 1: Dependent Variable: ACC -,294 (-1,958)** -,034 (-,553) Model 2: Dependent Variable: ACC -,323 (-2,265)** Model 3: Dependent Variable: ACC ,000 (,003) ,050 (2,904)*** -,205 (-3,770)*** 7,138*** ,148 214 ,052 (2,760)*** -,205 (-3,679)*** 7,016*** ,145 214 -,063 (-2,928)*** , 051 (3,164)*** -,199 (-3,810)*** 10,456*** ,211 214 Model 4: Dependent Variable: ACC -,261 (-1,771)* -,026 (-,434) -,001 (-,198) -,063 (-2,883)*** ,051 (2,748)*** -,202 (-3,733)*** 16,208*** ,297 214 ***, ** and * significant at 1 %, 5 % and 10 % , respectively. Table 3: Regression Analysis 4. Conclusion In this study, the relationship between corporate governance and earnings management in Turkish Financial market. Data set covers 107 firms‘ data for 2006-2007 period. Public offering rate, the size of executive board and duality are used alternative indicators for corporate management. Corporate management is proxied by discretionary accruals. According to the results, a negative relationship is found significant at 1% level for duality variable. Another finding states that earnings management is extensively used in large firms and in firms with low leverage rate. In the literature, corporate governance index itself is used in econometric models. But due to a lack of this index, for Turkey, apart from the literature, the alternative indicators mentioned above are used as proxies for corporate governance. But the attempts are in process to estimate such an index for Turkey. Another difficulty arises from the insufficient number of the years used in the regression. As it can been seen that the larger is the period, the healthier might be the results. These two issues should be kept in mind for the future studies on Turkey. 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Extent The size or duration of the resource. 134 Title A name given to the resource Corporate Governance and Earning Management: An Investigation on Turkish Capital Market Author Author AYGÜN, Mehmet İÇ, Süleyman ARVAS, M. Akif Abstract A summary of the resource. The main purpose of this paper is to examine the relationship between corporate governance and earning management. The data set covers 107 firms‘data listed on Istanbul Stock Exchange for the period 2006–2007. In the study, accrual is used as an earning management indicator. Publicly offering rate, board of directors and duality are used alternative proxies for corporate governance indicators. Regression and correlation analysis are used. According to the results, there is a negative relationship between earning management and corporate governance indicators. This negative relationship is statistically significant for duality variables. An important finding from the study is that corporate management has extensively been adopted accordingly in large firms and in firms with low leverage rate. 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