81 10 3494 https://omeka.ibu.edu.ba/files/original/e893491b6936ab63e8c4f32592410373.docx 99f787317298f8f502d65ed5f8cc0516 https://omeka.ibu.edu.ba/files/original/d52793bd1e3597d7c0c2581f16abc321.pdf 8eb2bc015ff286b6ecf19eb3e74dee30 PDF Text Text Assist.-Prof. Dr. iur. Engin Karabulut Juristische Fakultät der Fatih Universität DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT – EIN GRUNDRISS – Zusammenfassung Die Verfassungsbeschwerde hat eine überragende Bedeutung für die deutsche Rechtsordnung und das deutsche Rechtsverständnis. Zu verdanken ist dies nicht zuletzt der sehr „grundrechtsfreundlichen“ Haltung des Bundesverfassungsgerichts, die in vielen seiner historischen wie richtungsweisenden Entscheidungen widerscheint. Seit den ersten Tagen der Verfassungsbeschwerde hat das Bundesverfassungsgericht diese bis heute stetig ausgeformt. Welche juristische Gestalt sie gegenwärtig hat, wird in der vorliegenden Arbeit näher dargelegt. Hierzu werden zunächst wichtige, sie tragende Leitprinzipien erläutert. Zu diesen zählen der Schutz der Grundrechte und sog. grundrechtsgleicher Rechte, die Subjektivität der Verfassungsbeschwerde, die Kontrolle der Ausübung öffentlicher Gewalt und die verfahrensrechtliche Einordnung als außerordentlicher und subsidiärer Rechtsbehelf. Sodann wird der Prüfungsmaßstab dargetan, den das Bundesverfassungsgericht bei seiner Entscheidung über den Beschwerdegegenstand anlegt. Schließlich wird aufgezeigt, welche Urteilsvarianten dem Bundesverfassungsgericht offen stehen und wie das jeweilige Urteil rechtlich auf Verfahrensbeteiligte und Dritte wirkt. Schlüsselwörter: Verfassungsbeschwerde, Grundrechte, Gerichtlicher Prüfungsmaßstab Bundesverfassungsgericht, 489 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT THE CONSTITUTION OF COMPLAINT IN FEDERAL GERMAN LAW Abstract The constitutional complaint is of paramount importance for both the German legal order and the German legal consciousness. This is, if nothing else, due to the attitude of the Federal Constitutional Court in favour of fundamental rights, which is reflected in a lot of its historical as well as direction-giving judgments. Since the first days of the constitutional complaint, the Federal Constitutional Court has continuously shaped it until this day. Which juridical shape it currently has, this is set forth in the work at hand. Hence, vital and basic principles of the constitutional complaint are primarly picked up. These include the protection of the fundamental rights, the subjectivity of the constitutional complaint, the control of the exercise of official authority, and the classification as an extraordinary and subsidiary remedy according to the procedural law. Then, the criteria of examination, which are used by the Federal Constitutional Court in a decision on a constitutional complaint, are demonstrated. Finally, the variants of a judgement, which are available to the Federal Constitutional Court, are pointed out, as well as how the each judgment legally effects on parties to the process and third parties. Key Words: Constitutional complaint, Federal Constitutional Court, Fundamental rights, Criteria of court examination 490 �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ EINLEITUNG Anfänglich war die Verfassungsbeschwerde auf Bundesebene im 1951 eingeführten Bundesverfassungsgerichtsgesetz zu finden. In der aktuellen Fassung weist dieses Gesetz in den §§ 90 ff. die maßgeblichen Bestimmungen auf. Verfassungsrang erhielt die Verfassungsbeschwerde erst später: Durch die Aufnahme des Art. 93 Abs. 1 Nr. 4a) in das Grundgesetz im Jahre 1969 wurde die (Individual-)verfassungsbeschwerde in der Bundesverfassung installiert. Damit erhielt das Bundesverfassungsgericht die Zuständigkeit für “Verfassungsbeschwerden, die von jedermann mit der Behauptung erhoben werden können, durch die öffentliche Gewalt in einem seiner Grundrechte oder in einem seiner in Artikel 20 Abs. 4, 33, 38, 101, 103 und 104 enthaltenen Rechte verletzt zu sein”. Seither erfreut sich die Verfassungsbeschwerde stetiger Beliebtheit im deutschen Volk. Sie macht einen überragenden Anteil von 194.005 (96,53 %) der gesamten von 1951 bis 2012 beim Bundesverfassungsgericht anhängig gemachten 200.965 Verfahren aus.1 Zwar wurden lediglich 4.549 (2,4 %) von diesen Verfassungsbeschwerden mit einer stattgebenden Entscheidung gewürdigt. Dessen ungeachtet bleibt das Verfassungsbeschwerdeverfahren ein außerordentlich wichtiges juristisches Instrument zur effektiven Durchsetzung subjektiver Verfassungsrechte.2 Darüber hinaus hat die Verfassungsbeschwerde in Deutschland bislang zu zahlreichen kreativen und richtungsweisenden Urteilssprüchen des Bundesverfassungsgerichts Anlass gegeben, durch welche das deutsche Recht neue Ufer erreicht hat. In diesem Zusammenhang kann vornehmlich das sog. Lüth-Urteil3 genannt werden. In dem genannten Urteil hat das Bundesverfassungsgericht in den Grundrechten erstmals nicht nur Abwehrrechte des Bürgers gegen den Staat, sondern auch eine objektive Wertordnung erblickt, „die als verfassungsrechtliche Grundentscheidung für alle Bereiche des Rechts gilt“. Kurzerhand kann daraus hergeleitet werden, dass die Verfassungsbeschwerde primär dem subjektiv-rechtlichen Interesse des Einzelnen auf Verfassungsebene Schutz bietet, sondern auch dem objektiven Recht zur fortschreitenden Erneuerung verhilft. Letzteres geschieht durch stetige verfassungsgerichtliche und für den 1 2 3 Siehe http://www.bundesverfassungsgericht.de/organisation/gb2012/A-I-1.html Ähnlich Hillgruber/Goos, Rn. 79 BVerfG, 1 BvR 400/51 vom 15.1.1958, E 7, 198 491 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT Staat verbindliche Auslegung der einschlägigen Verfassungsbestimmungen über den Einzelfall hinaus.4 Zur besseren Verständnis des Rechtsinstituts der Verfassungsbeschwerde im bundesdeutschen Rechte soll in diesem Artikel ein Überblick über die Verfassungsbeschwerde gegeben werden. Hierzu sollen zunächst ihre Leitprinzipien aus Sicht des bundesdeutschen Rechts dargestellt und sodann der Prüfungsmaßstab des Bundesverfassungsgerichts umrissen werden. Zuletzt werden die Wirkungen einer Entscheidung über die Verfassungsbeschwerde analysiert, um abschließend die wesentlichen Inhalte des Artikels zu bewerten. 1. Leitprinzipien einer verfassungsbeschwerde Die Verfassungsbeschwerde ist Ausfluss einiger, für das Verfassungsleben im deutschen Recht unverzichtbarer Prinzipien, die im Folgenden nachgezeichnet werden. 2. Schutz der grundrechte und grundrechtsgleichen rechte Mit der Verfassungsbeschwerde wird dem für das Rechtsverhältnis zwischen „Staat und Bürger“ existentiellen Rang verfassungsmäßiger Rechte Rechnung getragen. Die Verfassungsbeschwerde gewährleistet den Schutz solcher Rechte.5 Diese Rechte sind zum einen die sog. Grundrechte. Grundrechte sind alle im ersten Abschnitt des Grundgesetzes gewährleisteten subjektiv-öffentlichen Rechte.6 Außerhalb dieses Abschnitts sind auch „in den Art. 20 Abs. 4, 33, 38, 101, 103 und 104 GG enthaltene Rechte“ rügefahig; diese Rechte werden auch „grundrechtsgleiche Rechte“ bezeichnet. 7 Diese Rechte stellen neben den Grundrechten einen zulässigen Grund für eine Verfassungsbeschwerde dar. 4 5 6 7 Siehe auch Hillgruber/Goos, Rn. 79a; Zuck, Rn. 84 ff. („objektive Funktion Verfassungsbeschwerde“) BVerfG, 2 BvR 1783/09 vom 22.5.2010, Absatz-Nr. http://www.bverfg.de/entscheidungen/rk20100522_2bvr178309.html Die Verfassungsbeschwerde wird deshalb auch Grundrechtsverfassungsbeschwerde. Hillgruber/Goos, Rn. 106 492 der 2, �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ Zwar binden die Grundrechte als „unmittelbar geltendes Recht“ (Art. 1 Abs. 3 GG)8 sowie die sog. grundrechtsgleichen Rechte als „Gesetz“ im Sinne des Art. 20 Abs. 3 GG alle Staatsgewalten, so dass sie vor allen Gerichten, welche die Rechtsmäßigkeit der Ausübung dieser Gewalten überprüfen, geltend gemacht werden können. Gleichwohl würde es wohl den genannten Rechten, die in gewisser Hinsicht das Gegenstück zum Gewaltmonopol des Staates verkörpern, nicht ganz gerecht, wenn nicht ein mit der (vor allem) politischen Dignität und „Durchschlagskraft“ eines Verfassungsgerichts ausgestattetes Gericht den Staatsorganen vor Übergriffen auf diese Rechte Einhalt gebieten würde. Zumal: Dass die Verfassungsbeschwerde vorrangig dem gerichtlichen Schutz der Grundrechte und der grundrechtsgleichen Rechte gewidmet ist, kann als Folge des Selbstverständnisses der genannten Rechte aufgefasst werden. Sollen diese Rechte ihren verdienten höchsten Rang in der deutschen Rechtsordnung effektiv gegen den Staat behaupten können, verdienen sie es, mit einem einzig ihrem Schutz vorbehaltenen Rechtsbehelf durchgesetzt zu werden. Entfalten kann dieser Schutz seine gesamte Effizienz nur dann, wenn die Staatsgewalt von Verletzungen dieser Rechte bereits durch die Möglichkeit der Initiierung einer gerichtlichen Kontrolle von öffentlichen Akten abgehalten wird. Ein solcher genereller Edukationseffekt9 kann wohl am ehesten erreicht werden, wenn mit dieser Kontrollaufgabe ein den höchsten Staatsorganen ebenbürtiges Gericht – wie etwa das Bundesverfassungsgericht – betraut wird. Zwar ist die Verfassungsbeschwerde nach Rechtsauffassung des Bundesverfassungsgerichts10 nicht zu dem in Art. 19 Abs. 4 GG garantierten Rechtsweg gegen Grundrechtsverletzungen zu zählen. Dies darf allerdings nicht zu der Annahme verleiten, dass die Grundrechte und grundrechtsgleichen Rechte keinen Rechtsweg zum Verfassungsgericht erfordern oder verdienen. Vielmehr kann dies die Ansicht nahelegen, dass der Rechtsweg zum Bundesverfassungsgericht als dem „Hüter der Verfassung“ ohnehin in Art. 93 Abs. 1 Nr. 4a) GG specialiter vorgesehen ist, der Rechtsweg zu Gerichten der allgemeinen Gerichtsbarkeit hingegen nach Art. 19 Abs. 4 GG generell eröffnet ist. Das Verfassungsbeschwerdeverfahren wird in Teilen des Schrifttums sogar als „Ausdruck der Achtung, die der 8 9 10 Siehe hierzu Pieroth/Schlink, Rn. 181 ff. BVerfG, 1 BvR 105/63 vom 28.6.1972, E 33, 247 [259].Siehe hierzu auch Sachs, Rn. 441 BVerfG, 2 BvR 1953/95 vom 16.7.1998 , E 99, 1 [19]. Ebenso Fleury, Rn. 245; Hillgruber/Goos, Rn. 77 493 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT Staat gem. Art. 1 Abs. 1 S. 2 GG der Würde des Menschen schuldet“, aufgefasst.11 Damit erhält dieses verfassungsgerichtliche Rechtsschutzmittel eine ganz andere konstitutionelle Wertigkeit, da die in Art. 1 GG niedergelegten Grundsätze gemäß Art. 79 Abs. 3 GG verfassungsrechtlichen Bestandsschutz genießen und daher der Änderungsgewalt des Gesetzgebers entzogen sind. In der Folge würde der Verfassungsbeschwerde „ewiges Verfassungsleben“ verliehen. 3. Subjektivität der verfassungsbeschwerde Aus der Zielsetzung, Grundrechte und grundrechtsgleiche Rechte vor verletzenden Maßnahmen des Staates zu bewahren, kann geschlussfolgert werden, dass die Individualverfassungsbeschwerde “kein Instrument allgemeiner Aufsicht über die Rechtmäßigkeit von Vorgängen im Bereich der Staatsorganisation” ist, sondern mit ihr nur die vorgenannten Rechte geltend gemacht werden können.12 Nach bundesdeutschem Recht kann sich hierbei auf diese abschließend aufgezählten Rechte nur berufen, wer ihr Träger ist. Dieser muss dem Bundesverfassungsgericht die Verletzung seiner Rechte vortragen, da nur er, juristisch ausgedrückt, „beschwerdebefugt“ ist.13 Andere als der Träger dieser Rechte können die Verfassungsbeschwerde jedenfalls nicht im eigenen Namen unter Berufung auf die Verletzung dieser Rechte erheben.14 Kann sich demnach nur der von der öffentlichen Gewalt beschwerte Rechtsträger gegen rechtsverletzende staatliche Maßnahmen mit der Verfassungsbeschwerde juristisch wehren, können gegen diese Maßnahmen nicht beliebige Dritte das Bundesverfassungsgericht anrufen.15 Dem „quivis ex populo“ dies zu ermöglichen würde die Individualverfassungsbeschwerde zu einer Popularverfassungsbeschwerde16 umfunktionieren, was mit dem deutschen Bundesrecht nicht in Einklang zu bringen wäre. Kein beliebiger Dritter, sondern ein von der öffentlichen Gewalt beschwerter Rechtsträger ist bspw. bei Rechtsnormen jeder, der in den persönlichen Anwendungsbereich der jeweiligen Norm fällt, bei 11 12 13 14 15 16 So etwa Hillgruber/Goos, Rn. 78 BVerfG, 2 BvR 1783/09 vom 22.5.2010, Absatz-Nr. 2, http://www.bverfg.de/entscheidungen/rk20100522_2bvr178309.html So Hillgruber/Goos, Rn. 166 Hiervon zu unterscheiden ist die Verfahrensvertretung; bei dieser erhebt der Vertreter die Verfassungsbeschwerde nicht im eigenen, sondern im fremden Namen, und zwar im Namen der Vertretenen. Folglich ist Beschwerdeführer nicht der Vertreter, sondern der Vertretene. Siehe hierzu Hillgruber/Goos, Rn. 177 Sachs, Rn. 482 f. 494 �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ administrativen Maßnahmen insbesondere der Adressat der Maßnahme, bei Gerichtsentscheidungen (zumindest) die Parteien des Rechtsstreits.17 4. Kontrolle der ausübung öffentlicher gewalt Behauptet ein Träger rügefahiger Rechte vor dem Bundesverfassungsgericht eine bestimmte Rechtsverletzung, ist das Gericht gehalten zu überprüfen, ob und durch welche staatliche(n) Maßnahme(n) die behauptete Rechtsverletzung bewirkt wurde. Zu diesem Zweck werden diese Maßnahmen auf den rechtlichen Prüfstand gestellt. Mit anderen Worten: Das Bundesverfassungsgericht unterzieht die zum Beschwerdegegenstand erhobenen öffentlichen Akte einer verfassungsrechtlichen Kontrolle. Damit wird das betreffende Staatshandeln auf seine Vereinbarkeit mit den rügefahigen Rechten des Beschwerdeführers überprüft. Hierbei unterliegen sämtliche Akte öffentlicher Gewalt der Entscheidungskompetenz des Bundesverfassungsgerichts. Akte öffentlicher Gewalt sind das Produkt der Ausübung öffentlicher Gewalt. Was in dieser Beziehung zur öffentlichen Gewalt zählt, kann mit Blick auf Art. 1 Abs. 3 GG bestimmt werden. In dieser Artikelbestimmung ist die Bindung der Gesetzgebung, der vollziehenden Gewalt und der Rechtsprechung an die Grundrechte vorgesehen; mithin repräsentieren diese drei Staatsgewalten die grundrechtsgebundene öffentliche Gewalt, über deren Ausübung im Rahmen des Verfassungsbeschwerdeverfahrens geurteilt wird.18 Für die Tätigkeit des Gesetzgebers bedeutet dies, dass das Resultat seiner Tätigkeit, nämlich das im Gesetzgebungsverfahren zustande kommende einfache (Parlaments)Gesetz (auch: Gesetz im formellen Sinne) oder Rechtsverordnungen und Satzungen (auch: Gesetz im materiellen Sinne), nicht im Widerspruch zu den Grundrechten und grundgleichen Rechten stehen darf. Damit ist im Wege der Verfassungsbeschwerde eine vom Einzelnen initiierte verfassungsgerichtliche Kontrolle von Gesetzen möglich, ohne dass vorher dessen Anwendung abgewartet und gegen diese ein Gerichtsverfahren angestrengt werden muss.19 Als Ausübung „vollziehender Gewalt“ kommen die Tätigkeit der staatlichen Regierung, der öffentlichen Verwaltung sowie der Streitkräfte in 17 18 19 Fleury, Rn. 298 Für das BVerfG ist die öffentliche Gewalt “vornehmlich der Staat in seiner Einheit, repräsentiert durch irgendein Organ” (BVerfG, 1 PBvU 1/54 vom 20.7.1954, E 4, 27 [30]; 2 BvQ 55/13 vom 6.12.2013, Absatz-Nr. 5, http://www.bverfg.de/entscheidungen/qk20131206_2bvq005513.html). Sachs, Rn. 442 495 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT Frage.20 Schließlich umfasst die „Rechtsprechung“ jedwede Ausführung der Aufgaben, die im Abschnitt „XI. Rechtsprechung“ des Grundgesetzes den Richtern staatlicher (nicht aber etwa kirchlicher) Bundes- oder Landesgerichte übertragen wurden.21 Im Ergebnis gilt jedes hoheitliche Handeln oder Unterlassen des Bundes, eines Landes, einer Gemeinde oder einer anderen juristischen Personen öffentlichen Rechts als Ausübung öffentlicher Gewalt. 22 Gegen das Handeln von Privatpersonen kann indes keine Verfassungsbeschwerde erhoben werden.23 Obgleich der Einzelne Akte des Staates zum Beschwerdegegenstand machen und so als Beschwerdeführer am Verfassungsbeschwerdeverfahren teilnehmen kann, ist der Staat am selben Verfahren nicht als Beschwerdegegner beteiligt. 24 Vielmehr wird staatlichen Stellen, in deren Verantwortungsbereich der Beschwerdegegenstand zugerechnet wird und die am Ausgang des Verfahrens interessiert sind, unter Umständen die Beschwerdeschrift zugeleitet, um ihm die Möglichkeit der Stellungnahme zu gewähren (§ 94 BVerfGG). 5. Ausserordentlicher rechtsbehelf Die Aufgaben und Zuständigkeiten des Bundesverfassungsgerichts sind auf verfassungsrechtlicher Ebene im XI. Abschnitt (“Die Rechtsprechung”) des Grundgesetzes zu finden. Dort ist im Art. 92 GG vorgesehen, dass die den Richtern anvertraute rechtsprechende Gewalt durch das Bundesverfassungsgericht ausgeübt wird. Zudem wird sie durch die im Grundgesetz vorgesehenen Bundesgerichte und durch die Gerichte der Länder ausgeübt. Zu den im Grundgesetz vorgesehenen Bundesgerichten gehören gemäß Art. 95 Abs. 1 GG der Bundesgerichtshof, das Bundesverwaltungsgericht, der Bundesfinanzhof, das Bundesarbeitsgericht und das Bundesozialgericht. Diese Gericht sind die jeweils obersten Gerichte in der ordentlichen, der Verwaltungs-, der Finanz-, der Arbeits- und der Sozialgerichtsbarkeit. Das Bundesverfassungsgericht steht außerhalb dieser Gerichtsbarkeiten und gehört der Verfassungsgerichtsbarkeit an, die im Grundgesetz nicht als solche erwähnt wird. Rechtsstreitigkeiten sind im 20 21 22 23 24 Hillgruber/Goos, Rn. 154 Hillgruber/Goos, Rn. 158 Hillgruber/Goos, Rn. 143 Sachs, Rn. 462 Fleury, Rn. 268 496 �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ Normalfall in den genannten Gerichtsbarkeiten auszutragen. Die zuständigen Gerichte können durch Einlegung von Rechtsbehelfen wie bspw. die Klage, Berufung oder Revision, die als ordentliche Rechtsmittel bezeichnet werden, angerufen werden. Diese Rechtsbehelfe weisen eine rechtliche Besonderheit auf: Werden sie ordnungsgemäß eingelegt, verzögern sie den Eintritt der formellen Bestands- bzw. Rechtskraft der mit diesen Rechtsbehelfen angegriffenen behördlichen oder gerichtlichen Entscheidungen (sog. Suspensiveffekt). Solange keine formelle Bestands- oder Rechtskraft eintritt, können diese Entscheidungen grundsätzlich nicht vollstreckt werden. Diese die formelle Bestands- und Rechtskraft hemmenden Rechtsbehelfe werden (ordentliche) Rechtsmittel genannt. Haben allerdings die mit diesen Rechtsbehelfen angerufenen Gerichte abschließend entschieden – dies ist etwa der Fall, wenn die obersten Bundesgerichte in den einzelnen Gerichtsbarkeiten entschieden haben –, erwachsen die angegriffenen Entscheidungen in formelle Bestands- oder Rechtskraft. Zwar bleibt noch der Weg zum Bundesverfassungsgericht, dieser hindert aber nicht den Eintritt der formellen Bestands- und Rechtskraft, denn die Verfassungsbeschwerde ist kein Rechtsmittel, sondern vielmehr ein Rechtsbehelf.25 Sie ist zudem ein außerordentlicher Rechtsbehelf26, da sie beim Bundesverfassungsgericht als einem außerhalb der Verfahrensordnungen der einzelnen 27 Fachgerichtsbarkeiten stehenden Gericht erhoben wird und dieses Gericht die Akte der öffentlichen Gewalt nicht am Maßstab der gesamten Rechtsordnung misst, sondern lediglich die Verletzung rügefähiger Rechte nachprüft.28 6. Subsidiarität einer verfassungsbeschwerde Die Grundrechte sowie die grundrechtsgleichen Rechte binden gemäß Art. 1 Abs. 3 GG bzw. Art. 20 Abs. 3 GG die Gerichte in den Fachgerichtsbarkeiten, was zur Folge hat, dass diese Gerichte auch über die Wahrung dieser Rechte zu urteilen haben. Stellen sie eine Rechtsverletzung 25 Fleury, Rn. 245 BVerfG, 2 BvR 207/00 vom 1.12.2000, Absatz-Nr. 1, http://www.bverfg.de/entscheidungen/rk20001201_2bvr020700.html 27 BVerfG, 2 BvR 1516/93 vom 14.5.1996, E 94, 166 [213 f.]; 1 PBvU 1/02 vom 30.4.2003, E 107, 395 [413]. Da das Bundesverfassungsgericht nicht die höchste gerichtliche Instanz innerhalb einer bestimmten Fachgerichtsbarkeit darstellt, kommt der Verfassungsbeschwerde auch kein sog. Devolutiveffekt zu. 28 BVerfG, 1 PBvU 1/02 vom 30.4.2003, E 107, 395 [413]; 1 BvR 541/02 vom 17.1.2006, http://www.bverfg.de/entscheidungen/rs20060117_1bvr054102.html 26 497 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT fest, obliegt es ihnen, diese Rechtsverletzung auszuräumen. Angesichts dessen ist nicht allein das Bundesverfassungsgericht zum „Wächter“ über die genannten Rechte bestellt. Zur Gewährleistung dieser Rechte tritt hinzu, dass die Fachgerichte kontrollieren, ob die vom Einzelnen angegriffenen öffentlichen Akte mit dem Fachrecht als dem Teil der Rechtsordnung konform gehen, der ihrer Gerichtsbarkeit unterfällt. So haben etwa die Finanzgerichte über die Beachtung steuerrechtlicher Vorschriften durch die Finanzbehörden zu entscheiden. Aufgrund der besonderen Nähe der Fachgerichte zum “Stoff” des jeweiligen Rechtsstreits soll der Einzelne als Streitbeteiligter zunächst sein “Heil” in der Fachgerichtsbarkeit suchen. Erst wenn er den fachgerichtlichen Rechtsweg restlos erschöpft hat und ihm quasi als letzter Ausweg der Gang zum Bundesverfassungsgericht geblieben ist, steht ihm die Möglichkeit der Erhebung der Verfassungsbeschwerde offen. Dies wird mit der Subsidiarität der Verfassungsbeschwerde zum Ausdruck gebracht. Intendiert werden mit dieser Subsidiarität zum einen die Entlastung des Bundesverfassungsgerichts von vermeidbaren Verfassungsbeschwerdeverfahren und zum anderen die fachgerichtliche Aufbereitung der Sach- und Rechtslage, die dem Bundesverfassungsgericht die Klärung der verfassungsrechtlichen Implikationen des jeweiligen Falls erleichtern kann.29 Zu diesem Zweck soll der eine Rechtsverletzung Behauptende vor Einlegung einer Verfassungsbeschwerde ordnungsgemäß, aber erfolglos das von allen gesetzlich geregelten Möglichkeiten Gebrauch gemacht haben, damit die Grundrechtsverletzung durch den ihn beschwerenden Angriffsgegenstands im fachgerichtlichen Instanzenzug unterbleibt oder beseitigt wird.30 Indes ist dieses als formelle Subsidiarität verstandene Erfordernis der Rechtswegerschöpfung nur ein Aspekt der Subsidiarität. Hinzu kommt, dass der Betroffene darüber hinaus „alle nach Lage der Sache zur Verfügung stehenden prozessualen Möglichkeiten ergriffen haben muss, um die geltend gemachte Grundrechtsverletzung in dem unmittelbar mit ihr zusammenhängenden sachnächsten Verfahren zu verhindern oder zu beseitigen“.31 Dieses als Ausfluss der materiellen Subsidiarität verstandene und auf § 90 Abs. 2 BVerfGG gestützte zusätzliche Postulat gewinnt insbesondere dann an Bedeutung, wenn gesetzlich kein Rechtsweg gegen die betreffende Rechtsverletzung geregelt oder ein solcher bereits erschöpft ist. In diesen Fällen müssen nämlich von „allen nach Lage 29 30 31 Sachs, Rn. 449 f. Siehe hierzu BVerfG, 1 BvR 3023/11 vom 23.3.2012, Absatz-Nr. 14, http://www.bverfg.de/entscheidungen/rk20120323_1bvr302311.html BVerfG, 1 PBvU 1/02 vom 30.4.2003, E 107, 395 [416 f.] BVerfG, 1 BvR 684/98 vom 9.11.2004, E 112, 50 [60]. Siehe auch Hillgruber/Goos, Rn. 205 ff. 498 �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ der Sache zur Verfügung stehenden prozessualen Möglichkeiten“ – also auch anderen als den ordentlichen Rechtsmitteln – Gebrauch gemacht worden sein.32 Dies spielt bei Grundrechtsverletzungen unmittelbar durch formelle (vom Parlament erlassene) Gesetze eine wichtige Rolle, da gegen diese keine ordentlichen fachgerichtlichen Rechtsmittel vorgesehen sind. Welche prozessualen Möglichkeiten gegen das unmittelbar rechtsverletzende Gesetz gleichwohl gegeben sind und ergriffen werden müssen, hängt von den Umständen des konkreten Einzelfalls ab. Ausnahmsweise kann sich der Beschwerdeführer auch ohne Rechtswegerschöpfung an das Bundesverfassungsgericht wenden, wenn sie von allgemeiner Bedeutung ist oder wenn dem Beschwerdeführer ein schwerer und unabwendbarer Nachteil entstünde, falls er zunächst auf den Rechtsweg verwiesen würde (§ 90 Abs. 2 S. 2 BVerfGG). Darüber hinaus steht die Subsidiarität der Zulässigkeit der Verfassungsbeschwerde – jedenfalls nach der Rechtsprechung des Bundeverfassungsgerichts – nicht entgegen, wenn der Beschwerdeführer andernfalls ihm nicht zumutbare Wege beschreiten müsste33, er sich etwa eine straf oder ordnungswidrigkeitenrechtliche Sanktion zuziehen und diese den Fachgerichten zur Kontrolle vorlegen müsste.34 Schließlich kann auf die vorherige Anrufung der Fachgerichte verzichtet werden, „wenn es offensichtlich sinn- und aussichtslos wäre, die gerügte Grundrechtsverletzung auf diesem (dem fachgerichtlichen) Wege zu beheben“.35 7. Prüfungsmassstab des bundesverfassungsgerichts Erhoben wird die Verfassungsbeschwerde mit der Behauptung, der Beschwerdeführer sei in einem seiner Grundrechte oder grundrechtsgleichen 32 33 34 35 BVerfG, 1 PBvU 1/02 vom 30.4.2003, E 107, 395 [414]; 1 BvR 684/98 vom 9.11.2004, E 112, 50 [60]; 1 BvR 2954/08 vom 14.11.2012, Absatz-Nr. 20, http://www.bverfg.de/entscheidungen/rk20121114_1bvr295408.html; 1 BvR 3057/11 vom 16.07.2013, http://www.bverfg.de/entscheidungen/rs20130716_1bvr305711.html; 1 BvR 3139/08 u.a. vom 17.12.2013, Absatz-Nr. 151, http://www.bverfg.de/entscheidungen/rs20131217_1bvr313908.html BVerfG, 1 BvR 1291/85 vom 2.2.1987, E 77, 275 [282]; 1 BvR 1256/89 vom 5.11.1991, E 85, 80 [86]; 1 BvR 614/09 vom 11.3.2013, Absatz-Nr. 3, http://www.bverfg.de/entscheidungen/rk20130311_1bvr061409.html BVerfG, 1 BvR 1995, 2248/94 vom 1.1.1998, E 97, 157 [165]. So auch Sachs, Rn. 501 BVerfG, 2 BvR 890/06 vom 12.5.2009, E 123, 148 [172]; 1 BvR 3023/11 vom 23.3.2012, AbsatzNr. 14, http://www.bverfg.de/entscheidungen/rk20120323_1bvr302311.html 499 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT Rechte durch die öffentliche Gewalt verletzt. Das mit dieser Behauptung befasste Bundesverfassungsgericht36 hat zu prüfen, ob die Behauptung wahr ist, d.h. der Beschwerdeführer tatsachlich in einem der genannten Rechte durch Akte öffentlicher Gewalt verletzt ist. Hierzu hat es an die in der Beschwerdeschrift konkretisierten öffentlichen Akte den Prüfungsmaßstab der in Art. 1 bis 19 GG verbürgten Grundrechte sowie der in Art. 20 Abs. 4, 33, 38, 101, 103 und 104 GG enthaltenen subjektiven Berechtigungen anzulegen und zu beurteilen, ob eine Verletzung dieser Rechte vorliegt.37 Andere als diese enumerativ aufgezählten Rechte kann das Bundesverfassungsgericht nicht als Maßstab für seine Beurteilung ansehen. Hierzu ist allerdings Folgendes anzumerken: Die beschwerdefähigen Rechte des Beschwerdeführers sind erst dann verletzt, wenn in sie durch Akte öffentlicher Gewalt eingegriffen wird, ohne jedoch verfassungsrechtlich gerechtfertigt zu sein. Letzteres, also eine verfassungsrechtliche Rechtfertigung von Rechtseingriffen, schließt eine Rechtsverletzung aus. In der Rechtsprechung des Bundesverfassungsgerichts ist anerkannt, dass in die beschwerdefähigen Rechte eingreifende Maßnahmen öffentlicher Gewalt zu ihrer verfassungsrechtlichen Rechtfertigung einer gesetzlichen Grundlage bedürfen (sog. Gesetzesvorbehalt). Eine gesetzliche Grundlage könne allerdings den Rechtseingriff nur dann rechtfertigen, wenn sie mit dem Grundgesetz, also der gesamten Bundesverfassung, im Einklang stehen.38 Das bedeutet, dass etwa Exekutivakte nur auf der Grundlage in jeder Hinsicht verfassungskonformer Gesetze in die beschwerdefähigen Rechte des Beschwerdeführers eingreifen können, ohne sie zu verletzen. Daher hat das Bundesverfassungsgericht zu prüfen, ob in die beschwerdefähigen Rechte des Beschwerdeführers durch die von ihm angegriffenen Exekutivakte eingegriffen wird und die dem Eingriff zugrunde liegende Rechtsvorschrift mit sämtlichen Verfassungsnormen zu vereinbaren ist.39 Auf diesem Umweg prüft also das Bundesverfassungsgericht staatliche Akte auch am Maßstab anderer Verfassungsnormen als den rügefahigen Rechte zugrunde liegenden Artikeln. 36 Ergibt sich aus den konkreten Sachverhaltsangaben des Beschwerdeführers, dass die Behauptung der Rechtsverletzung unter keinen Umstanden wahr sein kann, anders ausgedrückt, die Rechtsverletzung von vornherein ausgeschlossen ist, verwirft das Bundesverfassungsgericht die Verfassungsbeschwerde ohne weitere Prüfung als unzulässig. 37 Ausführlich Sachs, Rn. 467 ff. 38 Näher dazu Pieroth/Schlink, Rn. 263 ff. 39 Siehe auch Hillgruber/Goos, Rn. 174 500 �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ In diesem Zusammenhang ergibt sich allerdings ein Problem in Fällen, in denen sich der Beschwerdeführer gegen eine fachgerichtliche Entscheidung wendet (sog. Urteilsverfassungsbeschwerde). Wird nämlich in die beschwerdefähigen Rechte des Beschwerdeführers im Wege fachgerichtlicher Entscheidungen eingegriffen, ist eine Rechtsverletzung nur auszuschließen, wenn ein solcher Eingriff von einer gesetzlichen Rechtsvorschrift gedeckt ist. Daher muss die Gerichtsentscheidung mit dieser Rechtsvorschrift vereinbar sein, was die korrekte Auslegung und Anwendung dieser Vorschrift durch das Gericht voraussetzt. Folglich müsste das Bundesverfassungsgericht zur Feststellung einer Verletzung beschwerdefähiger Rechte des Beschwerdeführers die Auslegung und Anwendung der Vorschrift durch das Gericht vollumfänglich überprüfen.40 Dies stößt aber auf Bedenken, denn die vollumfängliche Überprüfung der Auslegung und Anwendung von Rechtsnormen ist Sache der oberen Instanzgerichte in den Fachgerichtsbarkeiten. Würde das Bundesverfassungsgericht in gleichem Umfang Entscheidungen der Fachgerichte überprüfen, würde es sich als “Superrevisionsinstanz” gerieren. Dieses Ergebnis wird allerdings sowohl vom Bundesverfassungsgericht selbst als auch von der juristischen Literatur abgelehnt. Stattdessen wird der Prüfungsumfang des Bundesverfassungsgerichts auf die Verletzung “spezifischen Verfassungsrechts” durch fachgerichtliche Entscheidungen begrenzt. Überprüfen kann es daher nur, wenn das Fachgericht ein einschlägiges Grundrecht nicht gesehen oder zwar gesehen, aber seine Tragweite oder Bedeutung grundsätzlich verkannt habe und die Entscheidung darauf beruhe. Dagegen ist „spezifisches Verfassungsrecht“ nicht schon dann verletzt, wenn die Gerichtsentscheidung objektiv gegen einfaches Recht verstößt und daher einen bloßen Rechtsanwendungsfehler aufweist, ohne dass Grundrechte oder grundrechtsgleiche Rechte verletzt werden. Je schwerwiegender allerdings die fragliche Rechtsverletzung durch die Gerichtsentscheidung ist, desto intensiver prüft das Bundesverfassungsgericht die Entscheidung.41 Regelmäßig unterbleibt nichtsdestotrotz eine umfassende verfassungsgerichtliche Prüfung.42 40 41 42 Ausführlich Hillgruber/Goos, Rn. 178 ff. Näheres dazu Fleury, Rn. 363 ff. Siehe hierzu auch Kenntner in: Umbach /Clemens/Dollinger, BVerfGG, S. 10 ff. 501 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT 8. Urteil des Bundesverfassunsgerichts Wie das Bundesverfassungsgericht am Ende des Verfassungsbeschwerdeverfahrens zu entscheiden hat, ist davon abhängig, ob es im Rahmen seiner Nachprüfung feststellt, dass beschwerdefähige Rechte des Beschwerdeführers durch die beanstandeten Akte der öffentlichen Gewalt verletzt sind. Stellt dies das Gericht nicht fest, hat es die Verfassungsbeschwerde grundsätzlich ohne weiteren Ausspruch zurückzuweisen. In der verfassungsgerichtlichen Spruchpraxis wird für Gesetze dessen ungeachtet eine andere Entscheidungsformel bevorzugt: Sieht das Bundesverfassungsgericht auf eine Verfassungsbeschwerde hin ein zur Überprüfung gestelltes Gesetz als verfassungsgemäß an, begnügt es sich im Tenor der Entscheidung nicht allein mit der Zurückweisung des Verfassungsbeschwerde, sondern erklärt das Gesetz als mit dem Grundgesetz vereinbar. Dieses Vorgehen hat zwischenzeitlich die Anerkennung des Gesetzgebers erfahren, der es mit der Einführung des § 31 Abs. 2 S. 2 BVerfGG „legalisiert“ hat.43 Kommt das Bundesverfassungsgericht bei seiner verfassungsrechtlichen Beurteilung zu dem Schluss, dass die vom Beschwerdeführer behauptete Rechtsverletzung tatsächlich gegeben ist, so gibt es der Verfassungsbeschwerde unter Feststellung der verletzten Verfassungsvorschrift sowie der verletzenden Maßnahme statt (§ 95 Abs. 1 S. 1 BVerfGG). Für den Fall, dass eine Wiederholung der beanstandeten Maßnahme zu befürchten steht, kann zudem die Verfassungswidrigkeit einer solchen Wiederholung ausgesprochen werden (§ 95 Abs. 1 S. 2 BVerfGG). Welcher gerichtliche Ausspruch darüber hinaus zu tätigen ist, hängt von dem juristischen Charakter der beanstandeten Maßnahme ab. Unterschieden wird in „Entscheidungen“ und „Gesetze“. 9. „Entscheidungsverfassungsbeschwerden“ Wird der gegen eine Entscheidung erhobene Verfassungsbeschwerde („Entscheidungsverfassungsbeschwerde“) stattgegeben, so hebt das Bundesverfassungsgericht die Entscheidung auf (§ 95 Abs. 2 S. 2 BVerfGG). Als Entscheidung kommen in diesem Zusammenhang etwa ein Verwaltungsakt oder ein Gerichtsurteil in Betracht. Erlaubt ist lediglich die 43 Hillgruber/Goos, Rn. 253 502 �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ Kassation der Entscheidung; die Verurteilung des Staates zu Schadensersatzzahlungen ist dem Verfassungsbeschwerdeverfahren fremd. Andererseits muss das Bundesverfassungsgericht in Fällen, in denen eine aufhebbare Entscheidung nicht (mehr) vorliegt oder die den Beschwerdeführer belastende Wirkung nicht mehr entfaltet, von dem Ausspruch einer Aufhebung absehen.44 Ist gegen die aufzuhebende Entscheidung der Rechtsweg eröffnet und hat der Beschwerdeführer diesen gemäß § 90 Abs. 2 S. 1 BVerfGG erschöpft, so sind neben der genannten Entscheidung auch die auf dem Rechtsweg ergangenen Entscheidungen aufzuheben. Nach Aufhebung auch dieser Entscheidungen verweist das Bundesverfassungsgericht die Sache an “ein” zuständiges Gericht zurück (§ 95 Abs. 2 BVerfGG). Zurückverwiesen wird die Sache, um dem betreffenden Gericht die Gelegenheit zu geben, etwa eine endgültige Entscheidung über die Verfahrenskosten zu treffen.45 Da das Gesetz von „einem“, nicht aber von „dem“ zuständigen Gericht spricht, ist im jeweiligen Einzelfall klärungsbedürftig, welches Gericht dies sein kann. Ersichtlich ist, dass eine Zurückverweisung an das Instanzgericht, das zuletzt entschieden hatte, nicht obligatorisch ist; vielmehr darf wohl auch ein anderes Instanzgericht, dessen Entscheidung das Bundesverfassungsgericht aufhebt, mit der Sache erneut befasst werden.46 10. „Rechtsnormverfassungsbeschwerden“ Wird der Verfassungsbeschwerde gegen ein Gesetz („Rechtsnormverfassungsbeschwerde“) stattgegeben, so ist dieses Gesetz gemäß § 95 Abs. 3 S. 1 BVerfGG für nichtig zu erklären. Für nichtig erklärt werden kann jedoch nur ein bereits erlassenes Gesetz. Daher ist das Bundesverfassungsgericht an einer Nichtigerklärung gehindert, wenn sich die Verfassungsbeschwerde gegen eine unterlassene gesetzliche Regelung durch den Gesetzgeber richtet.47 Denn in solchen Fällen kann die mutmaßliche Rechtsverletzung nur darin liegen, dass der Gesetzgeber die vom Beschwerdeführer geforderte Gesetzesbestimmung nicht erlassen hat. Besteht die Rechtsverletzung daher in einem Unterlassen, kann dieses nicht für 44 45 46 47 BVerfG, 1 BvR 765,766/89 vom 8.2.1994, E 89, 381 [394] BVerfG, 1 BvR 289/56 vom 7.5.1957, E 6, 386 [389]. So auch Hillgruber/Goos, Rn. 252 Ausführlich Pestalozza, § 12 IV Rn. 67 BVerfG, 2 BvR 454/62 u.a. vom 12.1.1965, E 18, 288 [301]. Siehe auch Pestalozza, § 12 IV Rn. 70 503 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT nichtig erklärt werden. Stattdessen darf das Bundesverfassungsgericht nur den Anspruch des Beschwerdeführers darauf, dass der Gesetzgeber die begehrte gesetzliche Regelung erlässt, feststellen, diese Regelung aber nicht selbst treffen. Vielmehr muss dies der Gesetzgeber tun. 48 Des Weiteren erklärt das Bundesverfassungsgericht Gesetze, die gegen das verfassungsrechtliche Gebot der Gleichbehandlung (Art. 3 GG) verstoßen, lediglich für mit dem Grundgesetz unvereinbar; für nichtig erklärt werden diese Gesetze aber grundsätzlich nicht. Der gesetzliche Aufhänger hierfür bietet § 31 Abs. 2 S. 2 BVerfGG. Gerechtfertigt werden kann diese Spruchpraxis damit, dass die verfassungswidrige Ungleichbehandlung durch die gesetzliche Besserstellung bestimmter Personen vom Gesetzgeber auf zweierlei Wegen beseitigt werden kann: Beseitigen lässt sich diese Ungleichbehandlung nämlich entweder durch die gänzliche Aufhebung der Besserstellung bestimmter Personen oder durch die Erstreckung dieser Besserstellung auf die übrigen Personen. Gemäß § 95 Abs. 3 S. 2 BVerfGG muss ein Gesetz prinzipiell auch für nichtig erklärt werden, wenn eine „Entscheidungsverfassungsbeschwerde“ erhoben wurde und das 49 Bundesverfassungsgericht bei der „mittelbaren“ Nachprüfung der gesetzlichen Grundlage der angegriffenen Entscheidung (wie etwa einer Exekutivmaßnahme) die Verfassungswidrigkeit dieser gesetzlichen Grundlage konstatiert.50 Beruht die Entscheidung demnach auf einem verfassungswidrigen Gesetz, ordnet § 95 Abs. 3 S. 2 BVerfGG die Nichtigerklärung des Gesetzes an. Da hierbei die Verfassungswidrigkeit des Gesetzes zugleich die Verfassungswidrigkeit der in Ausführung dieses Gesetzes ergangenen Entscheidung nach sich zieht, muss das Bundesverfassungsgericht diese Entscheidung grundsätzlich aufheben.51 Für rechtskräftige Strafurteile gilt hingegen eine Besonderheit: Wurde eine solches Urteil auf eine mit dem Grundgesetz unvereinbare Norm oder Auslegung dieser Norm gestützt, bleibt es zunächst unverändert bestehen (§ 95 Abs. 3 BVerfGG i.V.m. § 79 Abs. 1 BVerfGG). Allerdings ist die Wiederaufnahme des strafprozessualen Verfahrens durch die Strafgerichte zulässig. Über die Aufhebung des strafgerichtlichen Urteils haben demnach diese Gerichte (nicht das Bundesverfassungsgericht) zu befinden. 48 49 50 51 Ähnlich Hillgruber/Goos, Rn. 254a Sachs, Rn. 521 Für Einzelheiten der Überprüfung der Gesetzesgrundlage siehe S. 12. Siehe auch Pestalozza, § 12 IV Rn. 67 504 �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ 11. Bindungswirkung und Gesetzeskraft Trifft das Bundesverfassungsgericht über die erhobene Verfassungsbeschwerde ein Urteil – sei es ein zurückweisendes oder ein stattgebendes –, sind gemäß § 31 Abs. 1 BVerfGG „die Verfassungsorgane des Bundes und der Länder sowie alle Gerichte und Behörden“ an dieses Urteil gebunden. Die Bindungswirkung umfasst neben der 52 Entscheidungsformel auch die sie tragenden Gründe. Unterworfen sind der Bindungswirkung nicht nur die am Verfahren beteiligten, sondern auch die übrigen Staatsorgane. Verfahrensbeteiligte haben das zur Umsetzung des Urteils Erforderliche zu tun53, während „Unbeteiligte“ bei künftiger Ausübung öffentlicher Gewalt das Urteil nicht missachten dürfen. Damit entfalten die Entscheidungen des Bundesverfassungsgerichts insofern eine über den Einzelfall hinausreichende Bindungswirkung, als die sich aus dem Tenor und den tragenden Gründen der Entscheidung ergebenden Grundsätze für die Auslegung der Verfassung in allen künftigen Fällen beachtet werden müssen.54 Entscheidungen des Bundesverfassungsgerichts in Verfassungsbeschwerdeverfahren, in denen das Gericht ein Gesetz als mit dem Grundgesetz vereinbar oder unvereinbar oder für nichtig erklärt, haben darüber hinaus Gesetzeskraft (§ 31 Abs. 2 S. 2 BVerfGG). „Gesetzeskraft“ bedeutet, dass die verfassungsgerichtliche Entscheidung wie ein (Bundes)Gesetz allgemein, d.h. für alle anderen als die Verfahrensbeteiligten und die ohnehin der Bindungswirkung gemäß § 31 Abs. 1 BVerfGG unterworfenen Verfassungsorgane, Gerichte und Behörden, verbindlich ist.55 Diesen „inter omnes“ wirkenden Entscheidungen kommt daher gewissermaßen Rechtsnormcharakter zu. In Ansehung der den Entscheidungen des Bundesverfassungsgerichts verliehenen Bindungswirkung und Gesetzeskraft kann dieses als maßgeblicher Interpret der Verfassung angesehen werden.56 52 BVerfG, 2 BvR 1208/97 vom 15.2.2000, Absatz-Nr. 3, http://www.bverfg.de/entscheidungen/rk20000215_2bvr120897.html; 2 BvF 1/65 vom 19.7.1966, E 20, 56 [87]; 2 BvR 1018/74 vom 10.6.1975, E 40, 88 [93 f.] 53 Zu der Frage, ob die Verfahrensbeteiligten nicht bereits aufgrund der materiellen Rechtskraft des verfassungsgerichtlichen Urteils an dieses gebunden sind, siehe Pestalozza, § 20 V Rn. 54 ff. 54 BVerfG, 1 BvR 140/6 vom 20.1.1966, E 19, 377 [391 f.]; 2 BvF 1/65 vom 19.7.1966, E 20, 56 [87]; 1 BvR 757/65 vom 6.11.1968, E 24, 289 [297]; 2 BvR 1018/74 vom 10.6.1975, E 40, 88 55 Pestalozza, § 20 V Rn. 105 56 BVerfG, 2 BvR 1018/74 vom 10.6.1975, E 40, 88 505 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT SCHLUSSBEWERTUNG Mit der Verfassungsbeschwerde gibt das deutsche Bundesrecht dem Einzelnen ein juristisches Instrument an die Hand, dessen er sich gegen staatsseitige Verletzungen seiner eigenen grundgesetzlich garantierten subjektiven Rechte bedienen kann. Anrufen kann er das Bundesverfassungsgericht allerdings grundsätzlich nur, nachdem seinem Begehren durch die zugänglichen Instanzen der Fachgerichtsbarkeiten nicht hinreichend entsprochen worden ist. Die hierin deutlich werdende Subsidiarität der Verfassungsbeschwerde im Verhältnis zu den allgemeinen Gerichtsbarkeiten darf nicht darüber hinwegtäuschen, dass das Bundesverfassungsgericht nicht die Aufgaben einer „Superrevisionsinstanz“ versieht, sondern außerhalb des Instanzenzugs steht. Darin dürfte der Hauptunterschied etwa zum Verfassungsgericht Bosnien-Herzegowinas zu sehen sein. Diesem Gericht werden in Art. VI Abs. 3 lit. b) der Verfassung Bosnien-Herzegowinas bestimmte Zuständigkeiten eingeräumt, zu denen die Zuständigkeit in lit. b) zählt. Hiernach ist das Verfassungsgericht zur Überprüfung fachgerichtlicher Entscheidungen am Maßstab der Verfassung berufen. Das Bundesverfassungsgericht entscheidet über Recht in Verfassungsfragen. Auf eine Verfassungsbeschwerde hin spricht es als einziges Gericht seiner Gerichtsbarkeit „das letzte Wort“ in der Frage, ob der Staat in verfassungsrechtlich geschützte Güter und Freiheiten des Einzelnen illegitim eingedrungen ist und sie so verletzt hat. Dies hat zur rechtslogischen Konsequenz, dass sich über diese ihm reservierte Entscheidung weder Verfassungsorgane noch andere Staatsorgane hinwegsetzen dürfen. Die vom Bundesverfassungsgericht als Recht erachtete Auslegung und Anwendung der Verfassungsnormen müssen Legislative, Exekutive und Judikative ihren Entscheidungen und Maßnahmen zugrunde legen. Im Falle der Nichtigerklärung eines Gesetzes vermittelt die Gesetzeskraft der verfassungsgerichtlichen Entscheidung ja sogar eine Bindungswirkung auf andere Personen, damit auf die gesamte Rechtsordnung „unterhalb“ des Grundgesetzes. Dadurch nimmt es einen wesentlichen Einfluss auf Tun und Lassen im Staat. Hierbei muss allerdings darauf hingewiesen werden, dass das Bundesverfassungsgericht nicht aus eigener Machtvollkommenheit Einfluss nimmt. Über die verfassungsgerichtliche Einflussnahme entscheidet, wer ein hierzu taugliches Verfahren einleiten kann; bei der 506 �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ Verfassungsbeschwerde ist es jeder Träger beschwerdefähiger Rechte, mithin jedermann. Mit Hilfe der Verfassungsbeschwerde gelangt jeder einzelne Bürger zu einer seines Wertes für das Grundgesetz und seiner herausgehobenen Stellung in einer demokratischen Sozialordnung würdigen Machtposition, die Verfassungskonformität des Gebarens der Staatsleitung der Kontrolle durch ein rechtsprechendes Verfassungsorgan zuzuführen und auf diesem Wege die im Grundgesetz „verfasste“ staatliche Ordnung zu erhalten. Dadurch wird auf der einen Seite die höchste normenhierarchische Rangstellung und das freiheitliche Demokratieverständnis der Verfassung bekräftigt, auf der anderen Seite verdient sich der Staat den ihm im Grundgesetz verliehenen Titel eines Rechtsstaats. ABKURZUNGSVERZEICHNIS aaO am angegebenen Ort Abs. Absatz Art. Artikel bspw. beispielsweise BVerfG Bundesverfassungsgericht BVerfGG Bundesverfassungsgerichts gesetz d.h. das heißt E Entscheidungssammlung des Bundesverfassungsgerichts f. / ff. folgende GG Grundgesetz i.V.m. in Verbindung mit 507 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT lit. litera Nr. Nummer Rn. Randnummer S. Satz / Seite u.a. und andere ZITIERTE ENTSCHEIDUNGEN DES BUNDESSVERFASSUNGSGERICHTS Entscheidung vom 20.7.1954, 1 PBvU 1/54, BVerfGE 4, 27 Entscheidung vom 7.5.1957, 1 BvR 289/56, BVerfGE 6, 386 Entscheidung vom 15.1.1958, 1 BvR 400/51, BVerfGE 7, 198 Entscheidung vom 12.1.1965, 2 BvR 454/62 u.a., BVerfGE 18, 288 Entscheidung vom 20.1.1966, 1 BvR 140/6, BVerfGE 19, 377 Entscheidung vom 19.7.1966, 2 BvF 1/65, BVerfGE 20, 56 Entscheidung vom 6.11.1968, 1 BvR 757/65, BVerfGE 24, 289 Entscheidung vom 10.6.1975, 2 BvR 1018/74, BVerfGE 40, 88 Entscheidung vom 2.2.1987, 1 BvR 1291/85, BVerfGE 77, 275 Entscheidung vom 5.11.1991, 1 BvR 1256/89, BVerfGE 85, 80 Entscheidung vom 8.2.1994, 1 BvR 765,766/89, BVerfGE 89, 381 Entscheidung vom 14.5.1996, 2 BvR 1516/93, BVerfGE 94, 166 Entscheidung vom 1.1.1998, 1 BvR 1995, 2248/94, BVerfGE 97, 157 508 �ZBORNIK RADOVA - Međunarodna naučna konferencija „Javni i privatni aspekti nužnih pravnih reformi u BiH: Koliko daleko možemo ići?“ Entscheidung vom 16.7.1998, 2 BvR 1953/95, BVerfGE 99, 1 Entscheidung vom 15.2.2000, 2 BvR 1208/97, http://www.bverfg.de/entscheidungen/rk20000215_2bvr120897.html Entscheidung vom 1.12.2000, 2 BvR 207/00, http://www.bverfg.de/entscheidungen/rk20001201_2bvr020700.html Entscheidung vom 30.4.2003, 1 PBvU 1/02, BVerfGE 107, 395 Entscheidung vom 9.11.2004, 1 BvR 684/98, BVerfGE 112, 50 Entscheidung vom 17.1.2006, 1 BvR 541/02, http://www.bverfg.de/entscheidungen/rs20060117_1bvr054102.html Entscheidung vom 12.5.2009, 2 BvR 890/06, BVerfGE 123, 148 Entscheidung vom 22.5.2010, 2 BvR 1783/09, http://www.bverfg.de/entscheidungen/rk20100522_2bvr178309.html Entscheidung vom 23.3.2012, 1 BvR 3023/11, http://www.bverfg.de/entscheidungen/rk20120323_1bvr302311.html Entscheidung vom 14.11.2012, 1 BvR 2954/08, http://www.bverfg.de/entscheidungen/rk20121114_1bvr295408.html); Entscheidung vom 11.3.2013, 1 BvR 614/09, http://www.bverfg.de/entscheidungen/rk20130311_1bvr061409.html Entscheidung vom 16.7.2013, 1 BvR 3057/11, http://www.bverfg.de/entscheidungen/rs20130716_1bvr305711.html Entscheidung vom 6.12.2013, 2 BvQ 55/13, http://www.bverfg.de/entscheidungen/qk20131206_2bvq005513.html Entscheidung vom 17.12.2013, 1 BvR 3139/08 u.a., http://www.bverfg.de/entscheidungen/rs20131217_1bvr313908.html 509 �Engin Karabulut: DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT LITERATURVERZEICHNIS FLEURY, Robert Verfassungsprozessrecht. 9. Auflage, Ankara 2012 HILLGRUBER, Christian / GOOS, Christoph Verfassungsprozessrecht. 3. Auflage, Heidelberg u.a. 2011 KENNTNER, MarkusDas Bundesverfassungsgericht, die Kontrolle fachgerichtlicher Entscheidungen und die Verwaltungsgerichtsbarkeit, in: Umbach, Dieter C./Clemens, Thomas/Dollinger, Franz-Wilhelm. Bundesverfassungsgerichtsgesetz, Mitarbeiterkommentar. 2. Auflage, Heidelberg 2005 PESTALOZZA, Christian Verfassungsprozeßrecht. 3. Auflage, München 1991 PIEROTH, Bodo / SCHLINK, Bernhard Grundrechte, Staatsrecht II. 29. Auflage, Heidelberg u.a. 2013 SACHS, Michael Verfassungsprozessrecht. 3. Auflage, Tübingen 2010 ZUCK, Rüdiger Das Recht der Verfassungsbeschwerde. 3. Auflage, München 2006 510 � 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. 3078 Title A name given to the resource DIE VERFASSUNGSBESCHWERDE IM BUNDESDEUTSCHEN RECHT – EIN GRUNDRISS Author Author KARABULUT, Engin Abstract A summary of the resource. Die Verfassungsbeschwerde hat eine überragende Bedeutung für die deutsche Rechtsordnung und das deutsche Rechtsverständnis. Zu verdanken ist dies nicht zuletzt der sehr „grundrechtsfreundlichen“ Haltung des Bundesverfassungsgerichts, die in vielen seiner historischen wie richtungsweisenden Entscheidungen widerscheint. Seit den ersten Tagen der Verfassungsbeschwerde hat das Bundesverfassungsgericht diese bis heute stetig ausgeformt. Welche juristische Gestalt sie gegenwärtig hat, wird in der vorliegenden Arbeit näher dargelegt. Hierzu werden zunächst wichtige, sie tragende Leitprinzipien erläutert. Zu diesen zählen der Schutz der Grundrechte und sog. grundrechtsgleicher Rechte, die Subjektivität der Verfassungsbeschwerde, die Kontrolle der Ausübung öffentlicher Gewalt und die verfahrensrechtliche Einordnung als außerordentlicher und subsidiärer Rechtsbehelf. Sodann wird der Prüfungsmaßstab dargetan, den das Bundesverfassungsgericht bei seiner Entscheidung über den Beschwerdegegenstand anlegt. Schließlich wird aufgezeigt, welche Urteilsvarianten dem Bundesverfassungsgericht offen stehen und wie das jeweilige Urteil rechtlich auf Verfahrensbeteiligte und Dritte wirkt. Schlüsselwörter: Verfassungsbeschwerde, Bundesverfassungsgericht, Grundrechte, Gerichtlicher Prüfungsmaßstab Publisher An entity responsible for making the resource available Pravni fakultet Univerziteta u Tuzli i Centar za društvena istraživanja Internacionalnog Burč univerziteta Date A point or period of time associated with an event in the lifecycle of the resource 2014 Keywords Keywords. Article PeerReviewed K Law (General) https://omeka.ibu.edu.ba/files/original/762b428566216d86ad45db46900cd2a3.pdf ce731d1dd185c1fac652002515d576aa PDF Text Text 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Differences Between the International Accounting Standards and the Theoretical Structure of Accounting in Turkey Mehmet CĠVAN Faculty of Business Administration, Gaziantep University Turkey civan@gantep.edu.tr Ekrem KARA Faculty of Business Administration, Gaziantep University Turkey ekara@gantep.edu.tr Abstract:Accounting system provides non-misleading and controllable information on a company‘s financial structure and consequences of its activities. In this context, the theroetical structure of accounting is important. Accounting practices are in a constantly changing and developing environment. There are major differences between accounting practices and its theory. There are a number of institutions and organizations in Turkey that affects the theroetical structure of accounting. After the adoption of new Turkish Commerce Law, this multi-headed structure will be eliminated. According to the draft of new Turkish Commerce Law, Turkey Accounting Standards Board (TASB) will be responsible from the accounting regulations in Turkey. As a matter of fact, this institution has been issuing the International Accounting Standards in Turkey since its establishment in 2005. Until now, the TASB has issued 29 standards for the publicly traded companies and it is also preparing International Accounting Standards for the SMEs in Turkey. This study examines the theoretical structure of accounting in Turkey and its differences from the International Accounting Standards. 1.1. Theoretical Structure Of Accounting Theoretical structure of accounting aims at establishing a structure of theories and implementations which will result in harmonization of the efforts of the persons from the accounting profession, and a common set of standards and procedures called generally-accepted accounting principles, and which will function as general guidelines. Tax Procedural Law (TPL) enacted with the tax reform during the 1950s constituted the basis of the theoretical structure of accounting in Turkey and today, it maintains its directive effect. Turkish Code of Commerce (TCC), Uniform Accounting System of the Commission of Reformation of State Economic Enterprises, Banking Law and Banks Uniform Chart of Accounts, Communiqués of the Capital Markets Board, Accounting System General Communiqués on Implementation of the Ministry of Finance, Uniform Chart of Accounts (UCA) that follow this regulation, Turkish Accounting Standards (TAS) formerly published by the Turkish Accounting and Auditing Standards Board and now, by the Turkish Accounting Standards Board are the primary written legal norms that direct accounting implementations in Turkey (Cemalcılar and Önce, 1999, 10). 1.2. Framework Of The Theoretıcal Structure Of Accountıng In the previous part, the regulations that affect theoretical structure of accounting in Turkey have been mentioned. In this part, framework of the theoretical structure of accounting will be dealt. 748 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo OBJECTIVES * Providing information on investment and credits * Estimating cash flows * Providing information on assets and resources of the enterprise QUALIFICATIONS OF ACCOUNTING INFORMATION A. Primary Feature 1. Relevancy a. estimated value b. feedback value c. timeliness 2. Safety a. provability of accuracy b. loyalty in representation COMPONENTS OF THE FINANCIAL STATEMENTS c. impartiality Financial Status Changes that affect financial result B. Secondary Feature Assets Returns 1. Comparableness Debts Expenditures 2.consistence Equities Assumptions Non-operating BASIC CONCEPTSprofit/loss OF ACCOUNTING General Features Constraints PRINCIPLES ON IMPLEMENTATION ACCOUNTING STANDARDS ACCOUNTING POLICIES 749 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo Table 1: Hierarchy of the Elements that Comprise Framework of the Theoretical Structure of Financial Accounting (Cemalcılar and Önce, 1999, 26) 1.2.1. Objectives of Financial Accounting The accounting function can be defined as determining, registering, summarizing and reporting financial information. The accounting information, which is the most important source of information in a company, also plays a significant role in the stages during which administrative decisions are made. (Cemalcılar and Önce, 1999, 27) The objectives of accounting are comprised of 4 elements, which are namely determining, registering, summarizing and reporting financial information (www.akampus.com). 1.2.1.1. Determining Financial Information The accounting process begins with determining which financial information will be registered. This is called determination of the information. As a general rule, it determines and registers financial transactions of accounting and results of financial activities. However, their controllable proofs should exist in order for these financial transactions to be kept under accounting records. This is called the rule of cautiousness, which is also one of the important rules in ‗Generally-Accepted Accounting Rules‘ (Cemalcılar and Önce, 1999, 28). 1.2.1.2. Registering Financial Information Accounting information is registered into the accounts. These accounts enable classification of financial data. All accounts of a company are registered in a daybook and a general ledger, which are the official books of companies (Civan and Kara, 2009, 53). 1.2.1.3. Summarizing Financial Information The data processed during the accounting process should answer different requirements of different users. In other words, it should be possible to classify and summarize this information in a way to meet the data requirements of various decision-making models (Civan, 2010, 3). 1.2.1.4. Reporting Financial Information Accounting reports aim to meet requirements of the persons who use accounting information. Thus, these reports should be user-specific. In different reports, different reporting methods can be followed. There should be full compliance with the tax laws in the reports prepared for the state and tax administrations. In the reports to be provided for the public or third persons, compliance with the Generally-Accepted Accounting Rules is sought (Akdoğan and Tenker, 2007, 3). 1.2.2. Qualifications of Accounting Information Timely and accurate information is required for a successful management. Appropriate decisions can only be made by means of accurate, timely and fast information (Hansen and Mowen, 1992: 4). It is common knowledge that the enterprises influence each other, thus the economic situation of the society, as well as their economic situations through the decisions that individuals and states make (Kepekçi, 1998: 37). Related parties need to have accurate, sound, significant, related and timely information on the enterprises in order to protect their benefits because the economic decisions that the information-users will make in accordance with their aims depend on the accounting information (Bodnar, and Hopwood, 1998: 55). 1.2.3. Scope and Components of Financial Statements The financial statements prepared by the accounting department are divided into two; namely, main financial statements and supplementary financial statements (Çabuk and Lazol, 2000: 7). Furthermore, the reports can be divided into general and special-purpose reports. Main financial statements are common as general purpose, and arranged for all users in a standard way. Balance sheets and income statements can be given as an example. Special-purpose reports are arranged especially for administrations or other private persons. Budgets, performance reports, cost reports etc. can be given as an example of this kind of reports (Yılancı, 1992: 15). 750 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo 1.2.4. Principles on Implementation Basic concepts of accounting that constitutes the theoretical basis of the accounting implementations are general decision-making rules. Accountants use the principles on implementation, in other words, detailed principles in order to implement the basic concepts. 1.2.5. Accounting Standards Accounting standards determine the method of accounting studies and are published by various national and international organizations. The accounting principles are generally implemented through the accounting standards, and take determination of an accounting policy as a basis. In our country, the accounting standards are published by the ‗Turkish Accounting Standards Board‘ (TASB). The Board adopts the following principles in determining national accounting standards: 1-The accounting standards determined should be compatible with international accounting standards. 2-The Turkish economy, structure and requirements of the enterprises should be considered. In Turkey, publicly-held enterprises prepare reports according to the Turkish Accounting Standards. For non-public enterprises, on the other hand, international accounting standards continue for the SMEs. 1.2.6 .Accounting Policies The accounting policies are a complement of standards, opinions, comments, rules and regulations accepted by the enterprise among the options in order to arrange and submit financial statements. For instance, they can prefer the required method used in the calculation of amortization (Özulucan, 2003, 15). 1.3. Theoretical Structure Of Accounting In Turkey And Differences With International Financial Reporting Standards (Ifrs) Although international accounting standards and the uniform chart of accounts are based on the same principles, different approaches are brought to the subjects of accounting policies that need to be implemented. The most significant reason of these different approaches is that the uniform chart of accounts is affected by especially tax legislation, and as a fundamental objective; that various regulations are made on tax-related area rather than providing sound, trustworthy, transparent and comprehensible financial statements. The important differences between the international accounting standards that takes substance over form and accrual basis as the basic perspective, and tax legislation, and uniform chart of accounts that takes form over substance and collection as the basic perspective are summarized as below. Communiqués of the Capital Markets Board that direct accounting implementations in our country have accelerated the efforts on harmonization with the international accounting standards. According to the Communiqué No. 25, which is the latest regulation and issued by the Capital Markets Boards, incomes and expenditures can be presented in a different way in order to provide information necessary to make an economic decision and suitable for the need. Incomes and expenditures comprised of ordinary activities and other incomes and expenditures are demonstrated separately. This distinction is made on the grounds that the information on the source of an item is suitable for the need with the aim of making an evaluation about cash and the cash equivalents that the enterprise may form in the future http://www.econturk.org/Turkiyeekonomisi/ferTMS10.doc). In Turkey, the information used in reporting is not exactly compatible with the international accounting standards. Again, there are differences between Turkey and the IFRS in reporting borrowing costs. It is possible to include interest expenses in asset costs in Turkey, and this implementation is common. According to the IFRS, financing expense specifies the interest costs borne by any enterprise with regard to loan capitals. What the interest costs related to the loan capitals are is referred in the same paragraph. These are; discount expenses occurring during the issue of bills, and repayment of premiums, repayment of related expenses borne as a result of debt agreements, and exchange differences occurring with regard to loan capitals to the extent that they can be considered as interest expenses (Akdoğan, 2003, 25-40). There are some minor distinctions in accounting exchange differences of fixed assets after active registered. According to the Capital Markets Board and the Turkish Accounting Standard 14, except for the basic method, the exchange differences calculated for stocks and fixed assets until the activation date are added to the cost of the related asset. According to the Capital Markets Board, adding the exchange differences occurring after the activation date to the cost in fixed assets or registering them as a period cost is allowed while they are accepted as a period cost 751 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo in the stocks. On the other hand, according to the International Accounting Standards, exchange differences are considered as the expenditures of the upcoming periods of the fixed assets in a systematic way throughout their lifetime. In the International Financial Reporting Standard called ‗Stocks‘ No. 2, it is expressed that the exchange differences occurring after the activation of non-qualifying stocks and resulting from exchange transactions related to the mentioned assets, and borrowing costs borne by the used credits cannot be activated (www.platformiletisim.com/malimusavir/yazarde.asp?). Another distinction is related to accounting financial leasing operations. They continue to show the assets given for leasing in their own assets as fixed assets and allocate amortization for them. This situation distorts the structure of balance sheet. In fact, the assets given for leasing should not be included in fixed assets, and amortization should not be allocated for them. The companies that obtain assets by means of leasing should show these assets in their own assets and allocate amortization for them (Akdoğan, 2003, 25-40). Another distinction is that the financial reporting in the companies that carry out widespread construction and contracting works for many years differs from the implementations in the International Accounting Standards. The period results of incomes and expenditures are received in the year when provisional acceptance takes place in Turkey. In fact, according to the International Financial Accounting Standards, incomes and expenditures should be calculated by the completion percentage for each year, not in the year when the provisional acceptance takes place. Afterwards, incomes and expenditures should be reflected into the periods. Furthermore, realistic values, rather than historical costs, should be taken as a basis while evaluating some items. Realistic evaluation principles, instead of historical costing, should be considered. In accordance with the principle of cautiousness in the International Accounting Standards, it is necessary to allow to making provision when a decrease in the value of any asset is noted/estimated (doubtful trade receivables, decline in value of inventory etc.), and to register it as an expense. In fact, for allowing to making such a provision and accepting it as an expense, the tax procedural law has brought along such obligations like court decisions etc. Another distinction between theoretical structure of accounting implemented in Turkey and the International Financial Reporting System is the delay interests occurring in forward sales. In fact, these are interest income not sale income. As a result of this, gross margin seems too much in income statement. Although there is a parallelism between the international accounting standards and the standards published in Turkey on arranging consolidated financial statements, there exist discrepancies in definitions, consolidation preparation stage, reporting special assessment, in conditions regarding exclusion of the determination of the special assessment from the scope of consolidation during repayment ( http://www.sosbil.gazi.edu.tr/edergi/makale.php?Makale=8). Another distinction is related to where the sale of fixed assets and shares will be shown in the income statement. The international accounting standards state that these profits should be shown in the ordinary income group. However, they are shown in the extraordinary income group in the applications in Turkey. www.econturk.org/Turkiyeekonomisi/ferTMS10.doc As for the accounting of the shares, pertaining to the authority granted by the article 175 and repeating article 257 of the Tax Procedural Law by the Ministry of Finance, the General Communiqué 3 on Implementation of the Accounting System Serial No. 1 which was enacted to be effective as of 1.1.1994 covers all real and legal persons that keep accounts on the basis of balance sheet throughout the country. In this regulation also called as Uniform Accounting System in the implementation, it is defined that as criteria for participation, vested right of voting or right to participation in the administration, rather than the share, should be taken as a basis, and that the vested right of voting or right to participation in the management should be at least %10, regardless of the share, in order to mention a relationship of participation in the joint ventures participated. In the abovementioned regulation, principles and standards on the evaluation were not introduced; TPL provisions were referred on the matter of evaluation. Thus, the participations will be valued over ―purchase price‖ as is the case with other securities. Provided that there is a decrease in value of equities by %10 or more than this rate, it is allowed to make provision in accordance with ―the principle of cautiousness‖. On the other hand, increases in value of securities cannot be associated with the period profit/loss as they are unrealized increases. Only the profit or loss realized when they are sold is taken into account. Conclusion In the world, International Accounting Standards are adopted in financial reporting. The information presented in financial reporting will be determined according to these principles for all countries. A unique implementation will be adopted in the standards. The European Commission has made it necessary to prepare consolidated financial statements in compliance with the International Accounting Standards as of 1.1.2005. In this 752 �2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo sense, Turkey aligns its national accounting standards published since 2005 with the international accounting standards. Nevertheless, there are some differences within the theoretical structure of accounting. In titles, these differences are as below; - In accounting policies, - In showing incomes and expenditures comprised of ordinary activities, and other incomes and expenditures separately, - In reporting borrowing costs, - In accounting exchange differences of fixed assets after active registered, - In amortization rates applied, - In accounting leasing transactions, - In financial reporting in the companies that carry out widespread construction and contracting works for years, - In delay interests occurring in forward sales, - In arranging consolidated financial statements, - In where the sale of fixed assets and shares will be shown in income statement. References Akdoğan Nalan. (2003). ―Finansal Raporlama Uygulamalarında Uluslar arası Standartlara GeçiĢ‖. Ġstanbul. TÜSĠAD Akdoğan Nalan, Nejat Tenker, (2007), ―Finansal Tablolar ve Mali Analiz Teknikleri‖, Ankara, Gazi Kitapevi Bodnar, George and William, Hopwood. (1998). ―Accounting Information Sytems‖. New Jersey. Prentice Hall. Cemalcılar Özgül ve Saime Önce. 1999. ―Muhasebenin Kuramsal Yapısı‖. EskiĢehir. Anadolu Üniversitesi Civan Mehmet, (2010), ―Dönem Sonu Muhasebe ĠĢlemleri‖, Ankara, Siyasal Kitapevi Civan Mehmet, Ekrem KARA, Vedat Bal,(2009) ―Luca Uygulamalı Bilgisayarlı Muhasebe‖ Ankara, Tesmer, Çabuk, Adem. Ġbrahim Lazol. (2000). Mali Tablolar Analizi. Bursa: VipaĢ A.ġ. Hansen, Don R. Maryanne M.Mowen. (1992). ―Management Accounting‖. USA.: South- Western Publishing. Kepekçi, Celal. (1998). ―Bağımsız Denetim‖. 83.Baskı) Ankara: Siyasal Kitabevi. Özulucan Abitter, (2003) ―Dönem Sonu ĠĢlemleri ve Muhasebe Uygulamalar‖, Ġstanbul, Türkmen Kitapevi Yılancı, Münevver. (1992). ―Muhasebe Organizasyonu‖. Kütahya: Kütahya Üniversitesi Ġktisadi ve Ġdari Bilimler Fakültesi Yayınları. (www.akampus.com). http://www.econturk.org/Turkiyeekonomisi/ferTMS10.doc www.platformiletisim.com/malimusavir/yazarde.asp?idyazi=70 www.econturk.org/Turkiyeekonomisi/ferTMS10.doc www.econturk.org/Turkiyeekonomisi/ferTMS10 753 � 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. 227 Title A name given to the resource Differences Between the International Accounting Standards and the Theoretical Structure of Accounting in Turkey Author Author CİVAN, Mehmet KARA, Ekrem Abstract A summary of the resource. Accounting system provides non-misleading and controllable information on a company‘s financial structure and consequences of its activities. In this context, the theroetical structure of accounting is important. Accounting practices are in a constantly changing and developing environment. There are major differences between accounting practices and its theory. There are a number of institutions and organizations in Turkey that affects the theroetical structure of accounting. After the adoption of new Turkish Commerce Law, this multi-headed structure will be eliminated. According to the draft of new Turkish Commerce Law, Turkey Accounting Standards Board (TASB) will be responsible from the accounting regulations in Turkey. As a matter of fact, this institution has been issuing the International Accounting Standards in Turkey since its establishment in 2005. Until now, the TASB has issued 29 standards for the publicly traded companies and it is also preparing International Accounting Standards for the SMEs in Turkey. This study examines the theoretical structure of accounting in Turkey and its differences from the International Accounting Standards. 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 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. 3462 Title A name given to the resource DIFFERENT ASPECTS OF ACRONYMSIN MEDICAL TERMINOLOGY Author Author Trajić, Jasna Abstract A summary of the resource. Medical records, literature and encyclopedias are the most specific materials which the reader meets with. This literature, full of technical terminology, jargon and abbreviations, mostly in English language, often presents an insurmountable barrier between readers and users of medical services, on one side and the authors themselves on the other. The purity of both, English and Serbian language is disrupted by the use of vague and obscure terms and abbreviations, especially within the specialized field of medicine, in which accurate and precise communication is of great importance. Acronyms are used wherever it is technically more convenient to save some space or to avoid repeating of complicated, mostly English terms for certain phenomena, devices or diseases. As opposed to the positive aspects of the acronym usage is the fact that abbreviations, anyhow highly subjective and subject to changes and different interpretations, are often misunderstood and misinterpreted. Very often, people identify the abbreviations they „seem to know“, joining them the meaning of some other acronym from another sphere of life. The contribution of this scientific research lies in the specialized analysis of the use of medical terms, acronyms in particular, and the parallel review of new terms in both, English and Serbian medical terminology. At the same time, we tried to draw attention to all the problems that uncontrolled, improper and excessive use of acronyms bring, and in a certain way establish rules for the use and spelling standardization of acronyms and medical terms in both languages. We offered suggestions that might contribute the fight for language preservation, such as creating of thematic dictionaries or online databases that would be updated on daily bases with new acronyms and medical abbreviations. In such way, any possible confusion that could arise from the non-critical and inappropriate use of acronyms and abbreviations could be avoided. Date A point or period of time associated with an event in the lifecycle of the resource 2014 Keywords Keywords. Conference or Workshop Item PeerReviewed PE English Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 913 Title A name given to the resource Differential Effects of Direct vs. Indirect Focused Corrective Feedback on the accurate use of grammatical forms by teenage EFL learners Author Author Akdogan, Mehmet Abstract A summary of the resource. EFL teachers use different written corrective feedback strategies while dealing with error types. As Ellis (2009) points out, written CFs might be provided as direct, indirect, metalinguistic, focused, unfocused, electronic, or in reformulation. It is studied here whether the learners with direct focused CF end up with better results and work better on the specific errors since they get more evidence about their mistakes and the correct form or not compared to the learners receiving indirect focused CF. This article, in short, shows the results of a study which examined the effectiveness of focusing only on direct focused written CF versus indirect focused written CF in order to see which one is more helpful for EFL learners. The three-month study was carried out with 40 intermediate level high school EFL students at International School of Sarajevo in Sarajevo, Bosnia. The students were asked to produce five different pieces of writing, a pre-test, an immediate post-test and three delayed post-tests, in which they completed stories on a different topic each time in their classroom. The practical use of the focused grammatical structure, both regular and irregular past tense in our case, was the target in the feedback process and the study found that the students who received indirect focused written CF performed better than the other group. Date A point or period of time associated with an event in the lifecycle of the resource 2012-05 Keywords Keywords. Conference or Workshop Item PeerReviewed P Philology. Linguistics https://omeka.ibu.edu.ba/files/original/cc17ded3e35c7eb6b59854acfcd88c10.pdf e0e811f9d5c8301839c7b54f647f6f48 PDF Text Text PROCEEDINGS th ______ The 5 International Symposium on Sustainable Development_______ ISSD 2014 DIGITAL FORENSIC INVESTIGATION, COLLECTION AND PRESERVATION OF DIGITAL EVIDENCE Vahidin Đaltur , Kemal Hajdarević, Internacional Burch University, Faculty of Information Technlogy 71000 Sarajevo, Bosnia and Herzegovina Vahidin.dzaltur@gmail.com ABSTRACT With computers, and other electronic devices being involved in an increasing number, and type, of crimes the electronic trace left on electronic media can be a vital part of the legal process. To ensure acceptance by courts, accepted processes and procedures need to be acquired and demonstrated which are not dissimilar to the issues surrounding traditional forensic investigations. Forensic technology makes it possible to: identify privacy issues; establish a chain of custody for provenance; employ write protection for capture and transfer; and detect forgery or manipulation. It can extract and mine relevant metadata and content; enable efficient indexing and searching by curators; and facilitate audit control and granular access privileges. In recent years, digital forensics has emerged as an essential source of tools and approaches for facilitating digital preservation and curation, specifically for protecting and investigating evidence from the past. Institutional repositories and professionals with responsibilities for personal archives can benefit from forensics in addressing digital authenticity, accountability and accessibility. Digital personal information must be handled with due sensitivity and security respecting available standards while demonstrably protecting its evidential value. A digital forensic investigation is a special case of a digital investigation where the procedures and techniques that are used will allow the results to be entered into a court of law. Computer forensics is a new and fast growing field that involves carefully collecting and examining electronic evidence that not only assesses the damage to a computer as a result of an electronic attack, but also to recover lost information from such systems to prosecute criminals. With the growing importance of computer security today and the seriousness of cyber-crime, it is important for computer professionals to understand the technology used in computer forensics. Keywords: Computer forensics, image acquisition, digital preservation, data recovery 265 | P a g e �th ISSD 2014 The 5 International Symposium on Sustainable Development_______ PROCEEDINGS 1. What Is Computer Forensics? Computer forensics is the practice of collecting, analyzing and reporting on digital information in a way that is legally admissible. It can be used in the detection and prevention of crime and in any dispute where evidence is stored digitally. Computer forensics follows a similar process to other forensic disciplines, and faces similar issues. Purpose is to give answer to questions of a legal system related to computers. Any sort of legal issue, trial, some sort of civil court cases or any other legal processing that has computer involved. “Computer forensics usually refers to the forensic examination of computer components and their contents such as hard drives, compact disks, and printers.” (Eoghan Casey, 2011). 2. Preparing for an investigation Before we start with forensic investigation, we want to be sure that we understand the scope of investigation. In order to understand what pieces of evidence we are looking for, what elements are in play, what will move case forward in order to understand the truth what happened? In understanding the scope of investigation we will get what evidence do we need to acquire and what evidence do we have authority to acquire. There are cases where we may find information that we don’t actually have authority to acquire and obtain. After we determined scope of investigation, we must understand the type of investigation we are going to conduct.  Live acquisition o Do we need what’s in memory? o Do we need network state?  Static acquisition o Files o Programs The type of investigation is important so it has to be determined do we need that system up and running in order to do live acquisition, or we just need hard drive or other storage device in order to do static acquisition. Next step is to provide evidence storage in places, to store disk drives, USB stick, and any type of memory card or a PC. We must have a place where we can store them securely, with limited access or no access to other person at all. Also, we need place to store digital artifacts where we can store image files of evidence that can’t be tampered with. Along with those lines we need to be sure how documentation will be look like. We must have a chain of evidence and evidence verification data (hash values). Ultimately we need to be able to control and document everything that was happening with evidence from the point that we required to the point that we handled off or presented testimony for the evidence. 266 | P a g e �PROCEEDINGS th ______ The 5 International Symposium on Sustainable Development_______ ISSD 2014 3. Forensic Workstation If we are doing a lot of a forensic investigation or forensic examination, we definitely want to have dedicated forensic work station. First we have to build a hardware configuration, chose different types of interfaces, USB, FireWire, SCSI and so on. Other decision we have to make is what operating system we are going to run on that working station. One of the choices is to run a “LIVE CD”, because in this way we actually storing anything in primary hard drive, nothing is writable at that regard and we are not making any changes. “Primary these live CD-s are mostly Linux based and there are several available for forensic workstation usage” (Christopher L.T. Brown, 2009). One of the advantage for using Linux or UNIX like operating systems are number of tools that are built in. Also we have a lot of forensic programs that run only on a Windows. Some of the best free digital forensic investigation tools are:  ProDiscover Basic is, indeed, a professional tool for consultants, system administrators and investigators, giving them the information required to build strong legal cases.  The Sleuth Kit (+Autopsy), are open source digital investigation tools (a.k.a. digital forensic tools) that run on Windows, Linux, OS X, and other Unix systems. They can be used to analyze disk images and perform in-depth analysis of file systems (such as NTFS, FAT, HFS+, Ext3, and UFS) and several volume system types.  FTK Imager, is a simple but concise tool. It saves an image of a hard disk in one file or in segments that may be later on reconstructed. It calculates MD5 hash values and confirms the integrity of the data before closing the files. The result is an image file(s) that can be saved in several formats including, DD raw.  DEFT (Linux LIVE CD), (acronym for Digital Evidence & Forensics Toolkit) is a distribution made for Computer Forensics, with the purpose of running live on systems without tampering or corrupting devices (hard disks, pen drives, etc…) connected to the PC where the boot process takes place.  CAIN, Is a password recovery tool for Microsoft Operating Systems. It allows easy recovery of various kinds of passwords by sniffing network, cracking encrypted passwords using dictionary, brute-force and cryptanalysis attack, recording VoIP conversation, decoding scrambled password, recovering wireless network keys. 4. Image Acquisition Image format is the way that data from a hard drive or hard drive partitions is stored in the way they can be analyzed later on. There is a several way to acquire a disk image. Also, they are a couple a different ways to store that disk image once we are acquired a data so that they can be used without that actually having to use a hard drive. One of really important ways of storing that is advanced forensic format (AFF). It is able not only to store data from a hard drive, but also it can store some forensic Meta data along with them. AFF format is supported from most of the primary forensic tools like Sleuth Kit and FTK. Another image format used in Linux based OS is a RAW image. It’s a bit for bit copy whether it is a hard drive or a particular partition, exactly the way it was on that physical media, but it’s stored in the file. 267 | P a g e �ISSD 2014 th The 5 International Symposium on Sustainable Development_______ PROCEEDINGS “When collecting the bit-stream image to file, the investigator will essentially access the data through this method; stream the data sector by sector from the evidence media into a file or group of files residing elsewhere.” (Christopher L.T. Brown, 2009). 4.1 Image Acquisition Under Linux Under Linux, we have advantage of built in tools that will allows as to do image capture. Name of the tool which is most often in use is dd, and it’s comes with majority of Linux distributions available today. It can be used for various digital forensic tasks such as:  Creating a raw image file (a bit for bit) from drive or partition the basic syntax is: dd if=/dev/sdb1 of=/home/vahidin/newimage.dd bs=512 conv=noerror, sync where if = input file ( in our case drive) of = output files bs = block size conv = conversion options  Forensically wiping a drive or partition ( zero out a drive) the basic syntax is: dd if=/dev/zero of=/dev/sdb1 bs=1024tem where if = input file of = output files bs = block size We can find a modified version of dd such as dcfldd or dc3dd, with additional features that were added specifically for digital forensic acquisition tasks. The dd is a very powerful tool that can have devastating effects if not used with care. It is recommended that you experiment in a safe environment before using this tool in the real world. 4.2 Image Acquisition Under Windows One of the most popular Windows imaging tools is “FTK Imager (Forensic Tool Kits)”. FTK Imager is a data preview and imaging tool that allows as to examine files and folders on local hard drives, USB sticks, network drives, CDs/DVDs, or any other media card and review the content of forensic images or memory dumps. Using FTK Imager we can also create SHA1 or MD5 hashes of files, export files and folders from forensic images to disk, review and recover files that were deleted from the Recycle Bin (providing that their data blocks haven’t been overwritten), and mount a forensic image to view its contents in Windows Explorer. 268 | P a g e �PROCEEDINGS th ______ The 5 International Symposium on Sustainable Development_______ ISSD 2014 4.3 Volatile Information As we are doing an investigation, sometimes we have use different systems which have to be up and running and is actively in use. Volatile system information’s is capturing particular information from this system before its shutdown, because when its shutdown the system’s all information will vanish or disappear. One type of volatile information is logon session where we can find information about user and services used at any given point of time. One of the commonly used software is named ProDiscover. “Using ProDiscover’s expanded live memory imaging and processed volatile data extraction, investigators can learn more about the target system’s interaction within the running environment and find passwords and memory-only resident malware” (Harlan Carvey, 2012). Another interesting thing is processes that are running at any given time on a system. This information is usually retained in memory while the system is operating and tends to disappear when the system is shut down. Volatile information generally consists of: System time, Logged on user(s), Process information, Network connections, Network status, Clipboard contents, Command history, Service/driver information. 5. Data Recovery Data recovery is the process of restoring data that has been lost, corrupted or made inaccessible for any reason or accidentally deleted. “In general, when a file is deleted, the data it contained actually remain on a disk for a time and can be recovered” (Fred Cohen, 2009). There are several reasons for data recovery; it’s possible that has been a deliberate attempt’s to destroy a hard drive or partitions, or at least a data on them. We can find very handful tools available for different platforms in order to recover the data. Depending on the file system, we know that each operating system treats differently deleted files. For example:  Windows FAT, marks file directory as unused and destroy allocation information.  Windows NTFS, marks file entry as unused, then it deletes record from directory and mark a disk space as unused.  Linux file system destroys a file descriptor and sets a disk as free. (File location info, file size, type of the file etc.) This mean that data will remain there until the operating system reuses the space for new data. 5.1 Tools for Data Recovery Whether we want to recover a deleted files and folders or to recover data from damaged media our chances to save those data at safe location are depending at circumstances in which way they are missing. In order to achieve this, we will use one of available data recovery software, but we must pay attention from which file system, are we trying to recover the data. 269 | P a g e �ISSD 2014 th The 5 International Symposium on Sustainable Development_______ PROCEEDINGS Let as introduce some of them:  VirtualLab Data Recovery, besides supporting the NTFS, FAT and FAT-32, file systems, it supports Mac HFS / HFS+ and even NFS. In addition, it supports data recovery on devices such as memory card or USB drives. It has ability to make sector-by-sector copy of a failing drive.  EaseUS Data Recovery Wizard, have a three recovery modules o Complete Recovery, used to recover data from formatted hard drive, corrupted or displayed as a RAW o Deleted File Recovery, used when your data are deleted and emptied from Recycle Bin. o Partition Recovery, used to recover data from hard drive when the partition is deleted, invisible or lost.  Stellar Pheonix, recover data from Windows PC hard drive, memory card and USB sticks. Hi can restore archive, databases, documents and different type of multimedia files. Beside these, we can find a several other programs with better or almost the same functions, depends on whether they are licensed or free of charge. 6. Conclusion As is the case with all evidence, it's very important to maintain a chain of custody for computer evidence. Each person who handled evidence may be required to testify that the evidence presented in court is the same as when it was processed during the investigation. Although it may not be necessary to produce at trial every individual who handled the evidence, it is best to keep the number to a minimum and maintain documentation to demonstrate that digital evidence has not been altered since it was collected. Forensic investigators must do everything possible to preserve the integrity of the digital evidence. Any mistakes in the process call the evidence into question and rendering it worthless. The way we handle integrity issues are numerous and include the way we seize, label, transport copy, analyze and finally present the results at court trials. 270 | P a g e �PROCEEDINGS th ______ The 5 International Symposium on Sustainable Development_______ ISSD 2014 REFERENCES [1] Christopher L.T. Brown, (2009). Computer Evidence, Second Edition: Collection & Preservation. [2] Eoghan Casey, (2011). Digital Evidence and Computer Crime, Third Edition: Forensic Science, Computer and Internet. [3] Harlan Carvey, (2012). Windows Forensic Analysis Toolkit, Third Edition: Advanced Analysis Techniques for Windows 7. [4] Fred Cohen, ( 2009). Digital Forensic Evidence Examination. [5] John Sammons, (2012). The Basic of Digital Forensics, The primer For Getting Started in Digital Forensics. [6] Michael G. Solomon, K Rudolph, Ed Tittel and Neil Broom, (2011). Computer Forensics JumpStart , Second Edition. [7] LIVE CD - BackTrack Linux - Penetration Testing Distribution. (2012). Retrieved Jan 27, 2014, from http://www.backtrack-linux.org/ [8] Sleuth Kit – Open Source Digital Investigation Tools. (2014). Retrived Feb 15, 2014 from http://www.sleuthkit.org/ [9] FTK – Forensic Toolkit 5. (2014). Retrived Feb 23, 2014 from http://www.accessdata.com/products/digitalforensics/ftk 271 | P a g e � 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. 2534 Title A name given to the resource DIGITAL FORENSIC INVESTIGATION, COLLECTION AND PRESERVATION OF DIGITAL EVIDENCE Author Author ĐALTUR, Vahidin HAJDAREVIC, Kemal Abstract A summary of the resource. With computers, and other electronic devices being involved in an increasing number, and type, of crimes the electronic trace left on electronic media can be a vital part of the legal process. To ensure acceptance by courts, accepted processes and procedures need to be acquired and demonstrated which are not dissimilar to the issues surrounding traditional forensic investigations. Forensic technology makes it possible to: identify privacy issues; establish a chain of custody for provenance; employ write protection for capture and transfer; and detect forgery or manipulation. It can extract and mine relevant metadata and content; enable efficient indexing and searching by curators; and facilitate audit control and granular access privileges. In recent years, digital forensics has emerged as an essential source of tools and approaches for facilitating digital preservation and curation, specifically for protecting and investigating evidence from the past. Institutional repositories and professionals with responsibilities for personal archives can benefit from forensics in addressing digital authenticity, accountability and accessibility. Digital personal information must be handled with due sensitivity and security respecting available standards while demonstrably protecting its evidential value. A digital forensic investigation is a special case of a digital investigation where the procedures and techniques that are used will allow the results to be entered into a court of law. Computer forensics is a new and fast growing field that involves carefully collecting and examining electronic evidence that not only assesses the damage to a computer as a result of an electronic attack, but also to recover lost information from such systems to prosecute criminals. With the growing importance of computer security today and the seriousness of cyber-crime, it is important for computer professionals to understand the technology used in computer forensics. Keywords: Computer forensics, image acquisition, digital preservation, data recovery Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-05-15 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 978-9958-834-36-3 Q Science (General),QH301 Biology,QH426 Genetics 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. 1029 Title A name given to the resource DİL-COĞRAFYA İLİŞKİSİ ve BALKANLAR Author Author Özder , Adem Abstract A summary of the resource. Dil, kültür ve coğrafya ilişkisi ilim dünyasında ele alınan ve güncelliğini yitirmeyen bir konudur. Özellikle Montesquieu, Braudel ve İbn-i Haldun gibi düşünürler, dilin ve kültürün doğrudan coğrafyayla ilişkili olduğunu ifade ederler. Sosyo-kültürel yapıyı ele alan “Coğrafyası Görüş” kültürel üretimi coğrafyanın elverişliliğine bağlamaktadırlar. Dilin kültürde önemli bir yere sahip olduğu düşünüldüğünde coğrafyanın dil ile ilişkisi önem kazanır. Bir dilde “Lehçe”, “Şive” ve “Ağız” oluşumlarının coğrafyayla doğrudan ilgili olduğu görülmektedir. Türkçenin anavatanı olan Orta Asya göçlerle Anadolu ve Balkanlarda konuşulmaya başlanmıştır. Orta Asya’da konuşulan Türkçe ile Anadolu ve Balkanlarda konuşulan Türkçe arasında farklılıklar oluşmuştur. Bu farklılıklar sonucunda Anadolu ve Balkan Türkçesine Batı Türkçesi, Orta Asya merkezli Türkçeye Doğu Türkçesi denilmiştir. Balkanlarda konuşulan Türkçe ağızlarının diğer coğrafyalarda konuşulan Türkçeden farklı olduğu görülmektedir. Bu farklılık Balkan Türklerinin bölgedeki diğer dillerden etkilenmesinin bir sonucudur. Bu etki sonucu Balkan Türkçesinin ses bilgisi ve söz diziminde farklılaşma ortaya çıkmıştır. Bu tebliğin amacı Balkan Türkçesi örneklemiyle Coğrafyanın dil üzerindeki etkisini ele almaktır Date A point or period of time associated with an event in the lifecycle of the resource 2012-05 Keywords Keywords. Conference or Workshop Item PeerReviewed P Philology. Linguistics https://omeka.ibu.edu.ba/files/original/c448cb17acbda4e755ec359a41095185.pdf 0221c163aaf504e62be16e42b4ec0ae3 PDF Text Text BİLDİRİ ÖZETLERİ - UTEK 2014 These labels were the followings: 1.Metafiction. 2. Intertextuality. 3. Date/Time and Space Conception. 4. Detective / Crime Fiction. 5. Narrative Techniques. The findings of this research indicated that while students were reading these novels, they had experienced difficulties in finding and explaining the authentic images on the label of metafiction; in making associations among things they read and archaic texts due to the lack of information and background on the label of inter textuality. Students also indicated that they enjoyed the detective fiction. Key words: Metafiction, postmodern narratives, reading difficulties. DİLÂVER CEBECİ'NİN HİKÂYELERİNDEKİ ŞAHIS KADROSU Emel HİSARCIKLILAR Gaziosmanpaşa Üniversitesi, Tokat / Türkiye Anahtar Kelimeler: Dilâver Cebeci, hikâye, şahıs kadrosu. ÖZET Türk edebiyatında özellikle Türk milletinin millî ve manevî değerlerini, karşı karşıya olduğu problemleri dile getirdiği şiirleriyle tanınan Dilâver Cebeci (1943-2008), bu şekilde, içinden geldiği topluma yabancı kalmamış, söz konusu değerleri manzumeleri dışındaki diğer eserlerinde de benzer biçimde ifade etmiştir. Onun “Mavi Türkü” adlı eserinde yer alan hikâyelerinde de, şiirlerindeki gibi bir dünya görüşü göze çarpmaktadır. Cebeci, milletinin tarihine dönerek bu tarihin meydana getirdiği medeniyeti yüceltmekte, bu milletin mücadele ettiği sıkıntıları dile getirmektedir. Bu hikâyeler konusunu Türk tarihinin hem İslam öncesi hem de İslam sonrası döneminden aldığı gibi, şahıs kadrosu bakımından da oldukça zengin bir kadroya sahiptir. Bu metinlerdeki kahramanların gözü pek, cesaretli, inandığı değerler uğruna sonuna kadar mücadele etmekten çekinmeyen, maneviyatı güçlü, ideal karakterler olduğu görülmektedir. Dilaver Cebeci, meydana getirdiği bu ideal kahraman modeliyle, hikâyelerinde ele aldığı konuyu daha etkili bir şekilde okura iletmeye çalışmıştır. Bu çalışmada da söz konusu hikâyelerde yer alan kahramanlar, işlenen konuyla bağlantılı olarak değerlendirilmeye çalışılacaktır. 64 �BİLDİRİ ÖZETLERİ - UTEK 2014 CHARACTERS IN DİLÂVER CEBECİ’S STORIES Key Words: Dilâver Cebeci, story, characters. ABSTRACT Dilâver Cebeci (1943-2008), who is known with his poems reflecting the national and spiritual values of Turkish nation and the problems encountered, had not become estranged to his society, and had mentioned these values in his other works apart from his poems. In his stories, gathered in “Mavi Türkü”, his worldview is apparent as it is in his poems. Cebeci turns into the history of his nations, and glorifies the civilization which arose from this history, and frequently mentions the distresses his nation has fought. Apart from taking their themes from both pre-Islamic and post-Islamic eras of Turkish history, they also have rich and diverse sets of characters. It can be seen that the characters in his texts are ideal characters who do not abstain from struggling to the end for the values they have faith in, with strong spirituality; who are intrepid and courageous. Dilâver Cebeci pursued to convey the themes in his stories to the readers more efficiently via this ideal protagonist character model. This study aims at analysing the protagonists in the aforementioned stories, with reference to the themes of the stories. YAKUP KADRİ KARAOSMANOĞLU'NUN YABAN ADLI ROMANINDAKİ ULUS İNŞA ETME AMACI Faruk DUNDAR University of Glasgow / Birleşik Krallık Anahtar Kelimeler: Yakup Kadri Karaosmanoğlu, Yaban, ulus inşa etme, ulusal bilinç. ÖZET Yakup Kadri Karaosmanoğlu, Osmanlı Devleti’nin son dönemlerine ve Türkiye Cumhuriyeti’nin kuruluş yıllarına şahitlik etmiş bir Türk aydınıdır. Karaosmanoğlu, Yaban adlı eserinde Türk Kurtuluş Savaşı ile ilgili 65 � 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. 2725 Title A name given to the resource DİLÂVER CEBECİ'NİN HİKÂYELERİNDEKİ ŞAHIS KADROSU Author Author HİSARCIKLILAR, Emel Abstract A summary of the resource. Türk edebiyatında özellikle Türk milletinin millî ve manevî değerlerini, karşı karşıya olduğu problemleri dile getirdiği şiirleriyle tanınan Dilâver Cebeci (1943-2008), bu şekilde, içinden geldiği topluma yabancı kalmamış, söz konusu değerleri manzumeleri dışındaki diğer eserlerinde de benzer biçimde ifade etmiştir. Onun “Mavi Türkü” adlı eserinde yer alan hikâyelerinde de, şiirlerindeki gibi bir dünya görüşü göze çarpmaktadır. Cebeci, milletinin tarihine dönerek bu tarihin meydana getirdiği medeniyeti yüceltmekte, bu milletin mücadele ettiği sıkıntıları dile getirmektedir. Bu hikâyeler konusunu Türk tarihinin hem İslam öncesi hem de İslam sonrası döneminden aldığı gibi, şahıs kadrosu bakımından da oldukça zengin bir kadroya sahiptir. Bu metinlerdeki kahramanların gözü pek, cesaretli, inandığı değerler uğruna sonuna kadar mücadele etmekten çekinmeyen, maneviyatı güçlü, ideal karakterler olduğu görülmektedir. Dilaver Cebeci, meydana getirdiği bu ideal kahraman modeliyle, hikâyelerinde ele aldığı konuyu daha etkili bir şekilde okura iletmeye çalışmıştır. Bu çalışmada da söz konusu hikâyelerde yer alan kahramanlar, işlenen konuyla bağlantılı olarak değerlendirilmeye çalışılacaktır. CHARACTERS IN DİLÂVER CEBECİ’S STORIES Key Words: Dilâver Cebeci, story, characters. ABSTRACT Dilâver Cebeci (1943-2008), who is known with his poems reflecting the national and spiritual values of Turkish nation and the problems encountered, had not become estranged to his society, and had mentioned these values in his other works apart from his poems. In his stories, gathered in “Mavi Türkü”, his worldview is apparent as it is in his poems. Cebeci turns into the history of his nations, and glorifies the civilization which arose from this history, and frequently mentions the distresses his nation has fought. Apart from taking their themes from both pre-Islamic and post-Islamic eras of Turkish history, they also have rich and diverse sets of characters. It can be seen that the characters in his texts are ideal characters who do not abstain from struggling to the end for the values they have faith in, with strong spirituality; who are intrepid and courageous. Dilâver Cebeci pursued to convey the themes in his stories to the readers more efficiently via this ideal protagonist character model. This study aims at analysing the protagonists in the aforementioned stories, with reference to the themes of the stories. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-05-23 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-582X P Philology. Linguistics,PA Classical philology,PI Oriental languages and literatures,PN Literature (General) https://omeka.ibu.edu.ba/files/original/3207b217d107f523c5906ed2149351e5.pdf a00269ef72373311bcba22018289e9e7 PDF Text Text 1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo Dilde Anlam ve Bağlam Mustafa Çetin International Burch University Tùrk Dili ve Edebiyatı Sarajevo/Bosna Hersek mcetin@ibu.edu.ba Murat Yiğit Saraybosna Yunus Emre Tùrk Kùltùr Merkezi Sarajevo/Bosna-Hersek muratyigit06@gmail.com Elçin KARLI International Burch University Tùrk Dili ve Edebiyatı Borna Hersek kelcin@ibu.edu.ba Özet: Anlam insan için geçmiĢten gùnùmùze ônemli gôrùlmùĢtùr. Ġnsanoğlu için anlam sadece bu dùnya ile sınırlandırılmamıĢtır. Ġnsanlık kôkleriyle geçmiĢe hayalleriyle geleceğe bağlı yaĢamaktadır. Ġnsanın bedeni Ģekil, ruhu anlam olarak değerlendirilmektedir. Bedensiz ruh, ruhsuz beden olamayacağı dùĢùnùlmektedir. Dilde de anlam ruhla eĢ değer tutulmaktıdır. Bu çalıĢmada, dilde anlam ve bağlamın ne ifade ettiği değerlendirilecek, anlam-bağlam iliĢkisi incelenerek, bağlamın çeviriye ve dil ôğretimine etkisi ùzerinde durulacaktır. Anahtar Sözcükler: Dil, dilbilim, anlam, anlambilim, bağlam, kùltùr, çeviri, dil ôğretimi. GiriĢ Anlam, insanlık tarihi kadar eskidir. Ġnsanoğlu dùnyaya geldiğinde ôncelikle içinde yaĢadığı dùnyayı anlamlamlandırarak dile aktarmıĢtır. Çevremizdeki doğal veya kùltùr hayatıyla ilgili her çeĢit olaya anlam verme, anlamlarını araĢtırma ―signification (anlam yapma)‖insan doğasının en baĢta gelen ôzelliğidir. Ġnsan, etrafında olup bitenlere anlam veren veya onların anlamlarını soruĢturan yaratık değil midir? Bùtùn insan bilimlerinin ortak yônù anlam araĢtırmaları oluĢlarıdır (Bayrav, 1998:120). Ġlk dil incelemeleri din etkisi ile (BaĢkan, 2003:23) dilde anlamın incelenme ve araĢtırılmasına sebep olmuĢtur. Anlamı en çok merak edenler ve onu araĢtırma konusu yapanlar ôncelikle din adamları, teologlar olmuĢtur. Eski çağlardan itibaren dilde anlama ônem verilmiĢtir. Anlamın temeli durumunda olan nesne ile onun dildeki karĢılığı, adı arasında bir iliĢki bulunup bulunmadığı sorununun daha Ġ.Ö. IV. Yùzyılda Hindistan‘da Yaska tarafından, aynı yùzyılda Eski Yunan‘da Platon‘un Kratylos adlı yapıtında ele alınarak tartıĢıldığını biliyoruz (Aksan, 2006:16). KavramlaĢtırma dediğimiz, ―dùnyadaki nesne ve olayların belli bir ses bileĢimiyle simgeleĢtirilerek kavramlaĢtırılmasına anlambilimde anlamlama (signification) adı verilmektedir (Aksan, 2006:31). Gerçekten bu anlamlandırma iĢi dilin ortaya çıkıĢı, anlamın ortaya çıkıĢı olarak dùĢùnùlmektedir. KavramlaĢtırma nesneyle onların dildeki gôstergeleri arasındaki ilk temel (gôndergesel) anlamlarını ortaya çıkarmıĢtır. GeçmiĢten gùnùmùze dile ilgi duyan, bu alanda araĢtımalar yapan bilim insanlarını kavramlaĢtırma konusu dilin doğuĢtan mı, yoksa sonradan mı var olduğu konusunda tartıĢmaya itmiĢtir. Dilde kavram (anlam) dediğimiz dil gôstergelerinin bu yônù aslında gerçeklik dùnyasının insan zihnindeki değeri, anlamıdır. Dilde, anlama ve anlambilime ilgi duyan birçok dilcinin çalıĢmaları ônemli gôrùlmektedir. XVII. Yùzyılda John Locke, sôzcùklerin anlamları ùzerinde ônemle duruyor, aynı çağda Bacon, XVIII. Yùzyılda Leibniz, Herder ve daha sonraları (Wilhelm von) Humbolt dilin dùĢùnceyle ilgisine eğiliyorlardı (Aksan, 2006:17). XIX. Yùzyıl dilde anlama bakıĢın daha çok ônem kazandığı ve bilimselleĢtiği bir dônem olarak gôrùlmektedir. Dilde anlamı inceleyen, baĢlıbaĢına bir bilimsel alanın temellerini atan ônemli dilciler ortaya çıkmıĢtır. Alman dilcisi K. Reisig ―Semasiologie‖ , Fransa‘da M. Breal ―Semantique‖ adı altında dilde anlamı ve anlamla ilgili konuları incelemiĢlerdir. Bunların dıĢında dilde anlamı iĢleyen Trier, Ullmann, Greimas, Lyons, Guiraud, Chomsky, Katz-Fodor gibi dilbilimciler yetiĢmiĢtir (Aksan, 2006:17). Anlam, tarihi sùreç içierisinde bazen Ģekle feda edilmiĢtir. Oysa, dilde Ģekil ve anlam beyaz bir kağıdın iki yùzù gibidir. Anlamı Ģekilsiz dùĢùnmek, Ģekli de anlamsız dùĢùnmek neredeyse imkansızdır. Yalnız biçime kıymet verip anlamı hesaba katmadan incelemelere giriĢmek isteyen Bloomfield‘çilerin çalıĢmaları gerçekte pek netice vermemiĢ gôrùnùyor (Bayrav, 1998:129). Ancak, dilin çift eklemliliği içerisinde anlamın temelinin sesler (anlatım-Ģekil) dùzeyinde atıldığı anlaĢılmaktadır. 1368 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo Dilde anlam farklı terimler altında incelenmektedir. Gùnùmùzde bunlar ayrı birer bilim dalı halini almıĢtır. GeçmiĢten gùnùmùze batıda retorik, doğuda ise ilmù‘l belaga (Aksan, 2006:17) terimleri anlam konularını içermiĢtir. Modern anlambilim inceleme ve araĢtırmaları içerisinde Edimbilim, Sôylem Çôzùmlemesi alanları ônem kazanmıĢtır. Dilde Anlam ve Ġfadesi Dilbiliminde anlamın tanımı ve dilbilimcilerin anlama bakıĢı ùzerin durulacaktır. Anlam (meaning, sense, signification) dildeki bir birimin aktardığı ya da uyandırdığı kavram, tasarım, dùĢùnce; içerik. Anlamı, dil içi bağıntıların yanı sıra bağlam ve durum belirler (Vardar, 2002:18). Dil gôstergeleri iki yônlù anlam taĢımaktadır. Gôsteren (anlatım-somut) kısmı anlamın temelinin atıldığı daha çok dil içi bağlamın ağırlığının hissedildiği yônù, bir de gôsterilen (içerik-soyut) kısmı dil dıĢı bağlamın hakim olduğu bôlùmùdùr. Burada anlamın dil içi ve dil dıĢı bağlamla bùtùnlùk kazanacağı ùzerinde durulmuĢtur. Anlam, bir kelimeden, bir sôzden, bir davranıĢ veya olgudan anlaĢılan Ģey; bunların hatırlattığı dùĢùnce veya nesne, mana, fehva. Bir ônermenin, bir tasarının, bir dùĢùncenin veya eserin anlatmak istediği Ģey (Komisyon, 1988:71). Tùrkçe sôzlùkte geçen anlam tarifi anlamı sadece gôsterilen (kavram) boyutunda değerlendirmiĢtir. Bir sôzcùğùn değeri, içinde yer aldığı tùmcedeki ôteki sôzcùklere gôre oluĢur. Sôzcùğùn anlamı ise, konuĢan kiĢinin durumu, alıcının bu sôzcùğe verdiği yanıtlar toplamıdır.‖(Kıran, 2006:132). Kıranın tarifi de dil içi ve dil dıĢı bağlamı dikkate alan bir tanım ôzelliği gôstermektedir. F. de Saussure, Kıranın tanımında yer verdiği değeri anlam olarak değerlendirmektedir. Burada değer dil içi bağlam olarak değerlendirilmektedir. Dağılımsal dilbilimin savunucularından Z. S. Harris: ―Dilbilimsel bir iletinin anlamı ancak bir konuĢucunun sôzcelerini sôylediği durum ve bu sôzcelerin alıcıda uyandırdığı dùrtù-tepki davranıĢlarıyla geçerli bir biçimde tanımlanabilir.‖(Kıran, 2006:157) demektedir. Bu tanımda ise anlam dil dıĢı bağlamla iliĢkilendirilmektedir. ―Sôzcede, sôzceleme durumu, bağlam, konuĢucu ve alıcının ùzerine bir Ģeyin bilinmediği, salt sôzcùklerin kendi aralarındaki iliĢkileriyle ortaya çıkan dilbilimsel anlamdır. (Kıran, 2006:227)‖ denilmektedir. Dilbilimsel anlam sôzdiziminde dizilen sôzcùklerin birlikte oluĢturduğu anlamdır. Burada dil içi bağlamdan sôz edilmektedir. Ünlù dùĢùnùr Wittgenstein, Philosophical Investigations adlı tanınmıĢ yapıtında ‗sôzcùğùn anlamı, onun dil içindeki kullanımıdır‘ der. Aynı gôrùĢù paylaĢan ve anlamın değil, kullanımın var olduğunu ileri sùren baĢka bilginler de vardır (Aksan, 2006:46). Burada anlamla ilgil ônemli bir nokta ùzerinde durularak, anlamın kullanıma bağlı olduğu belirtilmektedir. Gerçekten hiçbir sôzcùk sôzlùkte iletiĢim amacıyla kullanılmaz. Sôzcùkler sôzlùkte belirgin olmayan temel, yan anlamlarıyla bulunur. Anlam kullanımda belirginleĢir. ―Doğan Aksan anlamı ‗Dilde birer gôsterge niteliğiyle yer alan, insanın dùnya bilgisine dayalı birtakım belirleyicileri bulunan sôzcùklerin belli bir bağlam ve belli bir konu içinde ilettikleri kavram‘ (Aksan, 2006:48; Aydın, 2007:85) Ģeklinde tanımlamaktadır.‖ Aksan ve Aydın da anlamın insan zihninde tasnif edilmesine yarayan ve anlamı yaĢantılara dayandıran anlayıĢın ùrùnù olan anlam ayırıcıları ve anlam belirleyicilerini dikkate alan bir tarife yer vermektedir. Eğer anlambilim, anlamın incelenmesi ise, onun kuĢkusuz sôzdizim gibi birleĢtirimsel bir gôrùnùmù olacaktır (Durak, 2005:62). Anlamın bildiriĢimde kesinleĢtirilmesi gerektiğini belirten bir bakıĢ açısı burada gôrùlmektedir. Roman Jakobson ―Anlamı ele almayan dilbilim anlamsızdır.‖(Aydın, 2007:83) der. KonuĢmada ya da sôylemde bize iletildiği biçimiyle anlam, sôzcùğùn aynı bağlamdaki ôbùr sôzcùklerle kurduğu iliĢkilere bağlıdır. Her kullanımda anlamı bağlam belirginleĢtirir ve her durumda ad kesin bir kavramı canlandırır. Her sôzcùk bağlamıyla sıkı sıkıya iliĢkilidir ve anlamını ondan alır (Guiraud, 1999:34). Y.M. Lotman bir yandan metin çôzùmlemesine ve metnin anlamını yine metnin içinden çıkarmaya çalıĢan bir yaklaĢıma yônelirken (metnin iç yapısını inceleyen yazın bilim) ôte yandan da, yapıtın baglamını dikkate alır. Ona gôre, metnin var olan gerçek gôrùmùnùn yanı sıra, bu gôrùnùme katılan varsayımsal bir metindısı ôzellikler bùtùnù vardır. Bôylece yazınsal bir metin içinde birbiriyle çatısma durumunda olan bircok dizge yer alır; anlam da bu dizgelerin kesiĢme noktasındadır. Bôylece metnin art alanında yer alan kurallar, uzlaĢmalar, gelenekler de metnin iç yapısı içinde ya aynen ya da degiĢerek yer alırlar.Y.M Lotman bu devingen degisimini metnin enerjisi diye tanımlar (Rifat, 2008:165). Yukarıda yapılan anlam tariflerinde genel olarak sôzcùğùn kullanımdaki anlamından sôz edilmektedir. Eski dil çalıĢmalarında sôzcùk anlamı en çok iĢlenen anlam konusu durumundadır. Sôzcùk, anlamın temelini oluĢturmaktadır. Bununla birlikte her sôzcùğùn anlamı sôzdiziminde, kullanımda kesinleĢmektedir. Sôzcùğùn anlamının sôzdiziminde gerçekleĢmesi dilin bir dizge olduğu sonucunu doğurmaktadır. Dizgede ise her unsur (sôzcùkler) birbiriyle iliĢkilidir. ĠĢte anlamın ilk belirginleĢtiği alan sôzdizim alanıdır ki, buna dilbilgisel anlam denilmektedir. Sôzdizimi dıĢındaki anlam sôzcùğùn gôndergesel (temel) anlamıdır ki, bu anlam saymaca anlamdır. Sôzlùklerdeki anlamlar saymaca anlama gôre teĢkil edilmektedir. ―Ullman‘ın da belirttiği gibi eğer sôzcùkler bağlam dıĢında var olmasaydı bir sôzlùk yazılamazdı (Aksan, 2006:46). Sôzlùk anlamları daha ônce kullanılan anlamların dilin ùst dil iĢlevi kullanılarak yapılan bir betimlemsidir. 1369 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo Dilde Bağlam ve Ġfadesi Bağlam dilde anlamın kaynağıdır. Dilde anlam her aĢamada bağlama ihtyaç duyar. Bağlam anlamla eĢ değer tutulmaktadır. Bağlam tanımlarına bakarak bağlamın kapsamı ve anlam açısından ônemi daha doğru tespit edilebilecektir. Bağlam (context) 1. Bir dil birimini çevreleyen, ondan once ya da sonra gelen, birçok durumda sôz konusu birimi etkileyen, onun anlamını, değerini belirleyen birim ya da birimler bùtùnù. (Ġç bağlam, dil içi bağlam da denir.) 2. Duruma, konuĢucu ve dinleyicinin dil dıĢı toplumsal, ekinsel, ruhsal nitelikli deneyim ve bilgilerine iliĢkin verilerin tùmù. (DıĢ bağlam, dil dıĢı bağlam da denir.)(Vardar, 2002:30). Burada dil içi ve dil dıĢı bağlamdan sôz edilmektedir. Bu bağlamların her dil için farklı olduğu dùĢùnùlmektedir. ―…her dil birliği, kavramları kendi algılaması ve anlatımıyla değiĢik yollardan, değiĢik kavramlarla iliĢki kurarak oluĢturur (Aksan, 2006:41).‖ Bağlamların dil içi olsun dil dıĢı olsun toplumun yaĢantılarının neticesi olan kùltùrden kaynaklandığına inanılmaktadır. KavramlaĢtırma aĢamasından baĢlayarak dile toplumun bakıĢ açısının yôn verdiği ve dili kendi kavrayıĢ, anlayıĢıyla Ģekillendirdiği gôrùlmektedir. Malinowski, kelimelerin fikirlerden ziyade tecrùbenin anlamında ortaya çıktığını ve en ônemli fonksiyonun insanın davranıĢ Ģekillerinde gôrùldùğùnù ileri sùrer. Kùltùr realitesindeki içerikte faaliyetler, ilgiler, ahlak, ve estetik değerler, kelimelerin iliĢkili olduğu anlamlar, duygular ve inançlar bulunur. …bùtùn kelime anlamlarının tecrùbeden çıkarıldığını sôyler. J.R.Firt, ―sosyal yapı ile dil devamlı iliĢkilidir.‖ Bu anlamda dil, deneyimlere ad vermektir (Karakaya, 2007:41) der. Kurgusal ôzellikler dônemden dôneme kùltùrden kùltùre değiĢiklik gôsterebilir. Metin de, aslında tek baĢına yaĢamdan ve dùnyadan kopuk bir Ģey değildir. Metni çevreleyen bir ortam, bir kùltùrel yapı, yaĢam vardır (Erkman-Akerson, 2005:129). Bağlam denince akla gelen ya da araĢtırmacıların ve dilbilimcilerin dikkate aldığı dil içi ve bir de dil dıĢı bağlamdan sôz edilmektedir. Eğer bir tùmcenin kendi sınırları içinde kalan sôzcùklerin yardımı ile anlam çıkabiliyorsa, ortada bir ―tùmce içi‖ bağlam, yani ―iç-bağlam‖ vardır. Tùmcenin kendisi, sôzkonusu anlamın çıkarılmasına yetmiyorsa, o zaman da ―tùmce-dıĢı‖ bağlam, yani ―dıĢ-bağlam‖ sôz konusudur (BaĢkan, 2003:205). Ancak bu bağlamların daha çok dilin kullanımında var olduğu belirtilmektedir. Bağlam, bir dil biriminden ônce ya da sonra gelen, baĢka bir ifadeyle bir dil birimini kuĢatan ve birçok durumda sôz konusu birimi etkileyen, onun anlamını, değerini belirleyen birim ya da birimler bùtùnù biçiminde tanımlanır (Aydın, 2007:86). Oysa asıl bağlam ad vermede kavramlaĢtımada kendini gôstermektedir. Gôstergelerin değer (anlam) kazanmaları ancak bir bağlam içinde gerçekleĢir. Bu, dùzanlam için olduğu kadar yananlam için de geçerlidir (Erkman-Akerson, 2005:128). Bağlam, kùltùr, sadece dil gôstergesinde değil, her tùr gôstergede kendini hissettirmektedir. Dilde olsun, dil dıĢı gôstergelerde olsun, gôstergelerin anlam değeri kazanmaları sôzcelem, kùltùr ve yaĢam bağlamında gerçekleĢir (Erkman-Akerson, 2005:129). Bağlamın anlam ùzerindeki etkisi ôncelikle kavramlaĢtırma (anlamlama) aĢamasında gôrùldùğù belirtilmiĢti. ―TavĢan‖ sôzcùğùnùn kavramlaĢtırılmasında farklı dillerden ôrnekler verecek olursak, Tùrkçede ―tavĢan‖ın XI. yùzyılda ―duygu ve kımıldama‖ anlamına gelen tavıĢ/tavuĢ sôzcùğùyle ve bùyùk olasılıkla, bugùn davranmak eyleminde geçen tav kôkùyle ilgili olduğu anlaĢılmakta, tavĢanın çabucak kaçan, hareket eden bir yaratık oluĢu bu adlandırmada rol oynamaktadır. Ġngilizcedeki hare (yaban tavĢanı) sôzcùklerinin ―gri, parılayan‖ anlamına gelen ve hayvanın rengiyle ilgili olan hasan kôkùne dayandırıldığı gôrùlmektedir. Farsçada ise ―tavĢan‖ sôzcùğùne ―eĢek kulaklı‖ anlamına gelen harguĢ adı verilmiĢtir. Buradan her toplumun gerçeklik nesnesine kendi penceresinden baktığı ve gerçeklik dùnyasını kendi kùltùrùne gôre kavramlaĢtırdığı anlaĢılmaktadır (Aksan, 2006:31). Sôzdiziminde ortaya çıkan dilbilgisel anlamı (dil içi bağlamın etkili olduğu) yine bağlam yani kùltùr kontrol etmektedir. ―Hırsızı fena dôvmùĢler‖, ―Hırsızı iyi dôvmùĢler.‖ altı çizili sôzcùkler aynı anlamı vermektedir. Ancak, ―Hırsızlar fena insanlardır.‖, ―Hırsızlar iyi konuĢmuĢ.‖ burada ise altı çizili sôzcùkler farklı anlamlar ifade etmektedirler. Bu cùmlelerde sôzcùklerin anlamı diğer sôzcùklerle oluĢturduğu bùtùnlùk içerisinde belirginleĢmektedir. Burada dil içi bağlam vardır. Bağlamda sôzcùklerin sôzdiziminde sıralanıĢı ve onların imge ve tasarımları ait oldukları kùltùrden kaynaklanır. Burada dilbilgisel uygunluğu sağlayan anlam ayırıcıları ve anlam belirleyicileri bir yaĢantıya dayanan kùltùrel olgulardır. ―Kedi eti yedi.‖, ―kedi evi yedi.‖ gibi cùmlelerde bunu rahatlıkla gôrebiliriz. Buradan bağlamın anlamı kontrol ettiği anlaĢılmaktadır. DildıĢı bağlamın belirginleĢtirdiği anlamlar ùzerinde kùltùrùn daha etkili olduğu anlaĢılmaktadır. Dilde argo, deyim, atasôzù ya da yan (mecaz) anlamların anlaĢılmasında dıĢ bağlama çok ihtiyaç vardır. ―Buralarda aradığını bulamadı.‖ Dùz anlam da olabilir, deyim anlamı da olabilir. ―Seninle çıkıĢta gôrùĢelim.‖ Bir tehdit anlamı mı yaksa bir sôzleĢme mi, ―Ne demek istiyorsun?‖ sıradan bir soru mu yoksa tehdit mi, ―Ayağını yorganına gôre uzat.‖ dùz anlam mı yoksa mecaz anlam mı? ĠĢte burada faklı anlamları ortaya çıkaran kùltùr olarak kabul edilmektedir. Bağlamın Çeviri Açısından Önemi Çevirilerde metnin anlamının doğru bir Ģekilde, eksiksiz olarak aktarılması için anlamların doğduğu kùltùrùn (bağlamın) iyi bilinmesi gerekliliğine inanılmaktadır. Özellikle simultane çevrilerde çevirmenin her iki dili de ana dili seviyesinde kullanması ve her iki dilin kùltùrel ôzelliklerine vakıf olması beklenir. 1370 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo Bir dildeki iletiyi diğerine aktarırken, anlamsal değeri yakalayabilmek için sôzcùklerin incelenmesi, yananlamsal ôzelliklerin, dolayısıyla dilbilimsel ôzelliklerin gôz ônùnde tutulması gerekebilir. Yalnız sôzcùkler ùzerinde yoğunlaĢmak çeviri yapmayı her zaman mùmkùn kılmayabilir. Bir metni çôzmek; sôzcùklerin ne demek istediklerini; yani taĢıdıkları anlamları çôzmekle; çevrilecek dùĢùnce ve anlamın diğer dilde kazanacak olduğu anlamsal ve iĢlevsel eĢdeğerde baĢka bir sôylem meydana getirmekle mùmkùn olabilir (Dikici, 2007:4). Çevirinin ônemli ôzelliklerinden biri de, iki dilin kelime servetindeki sôzcùk değerlerinin farklılığıdır. Dillerin sôzcùk değerlerinin farklı olması ait olduğu dilin bağlam farklıklarından meydana gelmektedir. Toplumların kùltùrel farklılıkları sôzcùklerin bağlamlarını da farklı kılacaktır ki bu gayet doğaldır. Örneğin; Ġngilizcedeki ―love‖ sôzcùğù, Tùrkçe‘de ―aĢk, sevgi vb.‖ anlamlara gelelebilmektedir. Bu sôzcùklerin hepsi için eĢ ya da yakın anlamlı denilebilir ama bu sôzcùkler ―eĢdeğerli‖ değildir. Çeviride bu gibi sôzcùkler iletiĢim durumları ve ait olduğu dilin bağlamlarından çıkarılmaya çalıĢılır. Örneğin, Ġngilizce, ―It‘s raining cats and dog‖ yapısını Tùrkçe‘ye ―Yağmur yağıyordu kediler ve kôpekler‖ Ģeklinde çevrilmektedir. Bu, bağlamdan yoksun bir çeviri ôrneğidir. Oysa, Ġngilizcedeki ―It‘s raining cats and dog‖ yapısı Tùrkçe‘de Ģu Ģekilde ifade edilmektedir: ―Bardaktan boĢanırcasına yağmur yağıyordu‖. Aslında iki ifadede yapı, ses, biçem, deyiĢ farklı olsa da anlam aynıdır. Bu noktada çeviri yapılırken ôzellikle kalıplaĢmıĢ sôzcùkler (deyimler, atasôzleri) baĢta olmak ùzere bağlamdan ayrı dùĢùnùlemez. Yabancı Dil Öğretiminde Bağlamın Önemi Anadili edinimi ile bir yabancı dili ôğrenmek arasında birçok farklılık gôrùlmektedir. Birey anadili edinirken içinde yaĢadığı topluma da ayak uydurmaya çalıĢır. Bu sùreçte anadili edinimi bireyin topluma ayak uydurma çabasıyla beraber geliĢir. KiĢinin, hangi sôzù/sôzceyi ne zaman, nerede, nasıl kullanacağının çerçevesi bellidir. Toplumsal uzlaĢmaya dayalı bu çerçeve kiĢiyi sınırlandırır/Ģekillendirir. Anadili edinimi bu çerçeveden bağımsız dùĢùnùlemez. Oysa yabancı dil ôğrenimi sırasında bu sùreç biraz farklı iĢlemektedir. Yabancı dil ôğretilirken dôrt temel becerinin (dinleme, konuĢma, okuma, yazma) kazandırılmasının yanında bu becerilerin hepsinin kullanımını gerektiren iletiĢim becerisinin kazandırılması zor gôrùlmektedir. Çùnkù iletiĢim becerisi ôğretilen dilin toplumsal sùreci içersinde sosyalleĢmeyle birlikte kazanılmaktadır. Bu bağlamda dil ôğretiminin bir sùreç dahilinde gerçekleĢmekte olduğu ve bu sùreçte ―toplumbilim‖, ―edimbilim‖, ―ruhbilim‖ gibi disiplinlerin etkili olduğu gôrùlmektedir. Bu disiplinlerden alınan verilerin yabancı dil ôğretimi sùrecine dahil edilmesi, amaç dilin ôğretilmesini kolaylaĢtıracaktır. Bôylelikle bireylerin dôrt temel dil becerisine (dinleme, konuĢma, okuma, yazma) parallel olarak ―iletiĢim becerisi‖ni de kazanmaları kolaylaĢacaktır. Yabancı dil ôğretiminde iletiĢimsel yetinin kazandırılması için; ôğretim sırasında kullanılam materyallerin amaç dilin kùltùrùne ve toplumsal değerlerine uygun bir biçimde tasarlanması gerekmektedir. Bireyler ôğretilen dildeki kelimelerin anlamları bağlamları içersinde ôğretilmelidir. Yabancı dil ôğretimi için hazırlanan ders kitapları anlam ve bağlam ekseninde hazırlanmalıdır. Ders kitapları ve diğer materyaller hazırlanırken iletiĢimsel yetiyi oluĢturan toplumsal ôgeler, anlamları ve bağlamları içersinde kullanılmalıdır. Her ôlçùnlù dilin toplumun kùltùrùnden sùzùldùğù belirtilmiĢtir. Dillerde ôzellikle yan anlamlar dildeki kùltùrùn izlerini taĢımaktadır. Anlamın doğru aktarılması ve ôğretilmesi açısından ôzellikle mecazların kùltùrle (bağlam) iliĢkisi iyi bilinmelidir. Bu bağlamda, amaç dilin ôğretiminde yazınsal ùrùnlerden (Ģiir, ôykù, deneme, fıkra) ve deyimler ve atasôzlerinden faydalanılabilir. Toplumsal ve kùltùrel ôğelerin imbikten damıtılarak sùzùldùğù, az sôzle çok Ģey anlatıldığı bu ùrùnlerin engin anlamlarının, yabancı dil ôğretimi sùrecine de ônemli katkılar sağlayacağı yadsınamaz bir gerçektir. Sonuç Anlamın dildeki yeri ônemli gôrùlmektedir. Dildeki anlamı her aĢamasında bağlam kontrol etmektedir. Bağlam ise kùltùr olarak kabul edilmektedir. Yabancı dil ôğretiminde bağlamın bilinmesi anlamın doğru ôğretilmesini sağlayacaktır. Çeviri çalıĢmalarında da bağlamın (kùltùr) bilinmesi anlam kayıplarını ônleyecek ve doğması muhtemel anlam kopukluklarının ônùne geçilmiĢ olacaktır. 1371 �1st International Conference on Foreign Language Teaching and Applied Linguistics May 5-7 2011 Sarajevo Refeneces Aksan, D. (2006), Anlambilim, Engin Yayınları, 4. Baskı, Ankara. Aydın, M. (2007), ―Dilbilim El Kitabı‖, 3F Yayınları, Ġstanbul. Bayrav, S. (1998), ―Dilbilim Yapısal Dilbilimi‖, Multilingual Yayınları, Ġstanbul. BaĢkan, Ö. (2003), ―Dilbilim Lengùistik Metodu‖, Multilingual Yayınları, Ġstanbul. BaĢkan, Ö. (2003), ―BildiriĢim Ġnsan-Dili ve Ötesi‖, Multilingual Yayınları, Ġstanbul. Budak, M. (2005), ―Terimden Anlama Dilbilim Yazıları‖, Multilingual Yayınları, Ġstanbul.Aydın, Dikici, Ġ.Z (2007), ―Çeviri ve Dilbilim ĠliĢkisi‖. Muğla Ünv., Sos. Bil. Ens., Y.Lisans Tezi., Muğla. Erkman-Akerson, F. (2005), ―Gôstergebilime GiriĢ‖, Multilingual Yayınları, Ġstanbul. Guiraud, P. (1999), ―Anlambilim‖, (çeviren: Berke Vardar) Multilingual Yayınları, Ġstanbul. Karakaya ġ. (2007), ―Dil GeliĢimi ve Dil Politikası‖, Akçağ Yayınları, Ankara. Komisyon (1988), ―Tùrkçe Sôzlùk‖ , TDK Yayınları, cilt 1, Ankara. Rıfat, M. (2008), ―XX.Yùzyılda Dilbilim ve Gôstergebilim Kuramları‖, YKY Yayınları, 4. Baskı, Ġstanbul. Vardar, B. (2002), ―Açıklamalı Dilbilim Terimler Sôzlùğù‖, Multilingual Yayınları, Ġstanbul. 1372 � 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. 688 Title A name given to the resource Dilde Anlam ve Bağlam Author Author ÇETİN, Mustafa Yiğit, Murat KARLI, Elçin Abstract A summary of the resource. Anlam insan için geçmiĢten gùnùmùze ônemli gôrùlmùĢtùr. Ġnsanoğlu için anlam sadece bu dùnya ile sınırlandırılmamıĢtır. Ġnsanlık kôkleriyle geçmiĢe hayalleriyle geleceğe bağlı yaĢamaktadır. Ġnsanın bedeni Ģekil, ruhu anlam olarak değerlendirilmektedir. Bedensiz ruh, ruhsuz beden olamayacağı dùĢùnùlmektedir. Dilde de anlam ruhla eĢ değer tutulmaktıdır. Bu çalıĢmada, dilde anlam ve bağlamın ne ifade ettiği değerlendirilecek, anlam-bağlam iliĢkisi incelenerek, bağlamın çeviriye ve dil ôğretimine etkisi ùzerinde durulacaktır. 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/2b47897783ea9db16262e1132fd5adaa.pdf ee605be309b6bf5e2338a2ab17d72bc3 PDF Text Text PROCEEDINGS th ______ The 5 International Symposium on Sustainable Development_______ ISSD 2014 DIN V 18599-4 STANDARD-BASED BUILDING ENERGY EVALUATION PERFORMANCE IN TERMS OF ILLUMINATION Ahmed Said Akardas, Mugdesem Tanrioven Yildiz Technical University, Faculty of Electrical & Electronics, Department of Electrical Engineering, Istanbul, Turkey E-mails: saidakardas@hotmail.com, tanriov@yildiz.edu.tr Abstract The deficiency of energy resources which is a result of the increase in world population and the rapid development of technology impels the human being to use the available resources in an efficient way. From this point, Berlin-based DIN issued a standard with the name DIN V 18599 Energy Efficiency in Buildings. In this study,a building in Istanbul, TURKEY is considered to evaluate the energy need for lighting requirements based on the related standard. Study was conducted on an actual structure. The annual amount of energy required for lighting the entire plaza is calculated. The most important result of this study is that there are many parameters like as type of the use of space, façade direction, and slope of the roof, which affect the result of the energy needed for lighting in the buildings. These parameters must be considered for attentive and in-depth analysis, otherwise significant errors can occur in the results. The results showed that energy consumption of the spaces, that are illuminated by daylight and not illuminated by daylight, can be different from each other. Keywords: Building energy performance, illuminating energy performance, Matlab GUI application, energy efficiency formula algorithm, DIN V 18599 formulas. 121 | P a g e �ISSD 2014 th The 5 International Symposium on Sustainable Development_______ PROCEEDINGS 1. INTRODUCTION Energy efficiency is defined as doing the same work using less energy. While Turkey's primary energy demand has been increasing 4-5% per year and the demand for electrical power has also been increasing %8 per year for the last decade. Besides, energy demand growth rate has exceeded the official estimates in the last two years and a deficit in energy has occurred. As a result of the importance of energy efficiency in buildings, energy identity certificate has become fairly supported in recent years also by the government in Turkey. According to a survey made in 2008, the share of lighting consumption within the total electricity consumption in Turkey was approximately calculated as 23%. Energy efficiency which holds a significant place in the World agenda, have also been discussed by the International standard institutes and certain standards have been published. Increasing energy consumption have pushed states to take some measures and these standards are considered as the guide. The ‘NuOffice’ which was built in Munich, Germany and has the LEED Platinum certification is one of the example offices with energy efficiency. The most significant difference of the NuOffice from a traditional office is its 90% energy efficiency. In Turkey, there are around 50 buildings with LEED certification. 75% of these certificates are in gold class. In terms of energy identity certification in Turkey, the national building energy performance calculation method BEP-TR which was prepared in accordance with the EN 15193 standard, provides a calculation model that suits the conditions in Turkey. Calculating the energy performance of buildings can be made with this method. This paper is based on the standard DIN V 18599. This standard provides a calculation methodology and guides in order to determine energy requirements in buildings for heating, cooling, air conditioning, ventilation, domestic hot water and lighting. This paper covers the energy requirement for lighting. In the first part of this paper, the lighting criteria of the standard is explained. The calculation methodology is described in the second part. In the third part, an application to a sample building is analyzed and is simulated. Finally, conclusions and recommendations are discussed. 2. LIGHTING CRITERIA IN DIN V 18599 STANDARD Efficient usage of daylight in buildings is important for saving energy. The required value of energy for lighting is calculated according to the variables such as the amount of daylight, lighting systems in the office, control systems, geographic location. With the developing technology, variety of new lighting techniques have been found in order to ensure maximum use of daylight. Contemporary lighting systems such as light shelves and light tubes are not taken into consideration in this paper. There are four types of control systems that keep the consumption of lighting systems minimum. Among them, manual and dimmer control systems have been taken into consideration. 122 | P a g e �PROCEEDINGS th ______ The 5 International Symposium on Sustainable Development_______ ISSD 2014 3. CALCULATION METHODOLOGY Total energy requirement for lighting of a building or space is calculated according to Equation 1. Q= p x [ATL x (teff,Tag,TL + teff,Nacht) + AKTL x (teff,Tag,KTL + teff,Nacht)] (1) pj : electrical evaluation power (W/m2) ATL : area which is illuminated by daylight (m2) AKTL : area which is not illuminated by daylight (m2) teff,Tag,TL : the effective operating time of the lighting system, during the day-time, which is illuminated by daylight (h) teff,Tag,KTL : the effective operating time of the lighting system, during the day-time, which is not illuminated by daylight (h) teff,Nacht : the effective operating time of the lighting system, during the night-time (h) The calculation flowchart of energy needed for lighting is showed in Figure 1. Figure 1. Flowchart showing calculation of the energy need for lighting 123 | P a g e �ISSD 2014 th The 5 International Symposium on Sustainable Development_______ PROCEEDINGS Following parameters are involved in the calculation of p that is used in equation 1. Electrical evaluation power (p) is calculated with Equation 2. p = plx x Ēm x kA x kL x kR (2) plx : specific electrical evaluation power (W/m2) Ēm : maintained illuminance, lx kA : reduction factor to account for the proportion of the task area kL : the correction factor taking into account the type of lamp kR : the correction factor taking into account the type of space Operating times, the partial-operation factor to account for illumination by daylight and the partial-operation factor to account for the presence of persons, contribute to the calculation of effective operation time of lighting system teff,Tag,TL = tTag x FTL x FPra (3) teff,Tag,KTL = tTag x FPra (4) teff,Nacht = tNacht x FPra (5) TTag : is the operating time during the day-time tNacht : is the operating time during the night-time FTL : is the partial-operation factor to account for illumination by daylight FPra : is the partial-operation factor to account for the presence of persons (occupancy) Calculation of partial-operation factor to account for the presence of persons (FPra) depends on (CPra,kon) values which depend on the relative absence (CA) and the lighting control. CA value is determined according to the usage type of the building that is being measured, while CPra,kon value is obtained according to whether there is presence sensor as shown in the following table. FPra = 1 – (CA x CPra, kon) (6) Table.1 Factor CPra, kon to account for the efficiency of presence detection systems Space CPra, kon Without presence sensors 0,5 With presence sensors 0,95 In order to caculate FTL, CTL,Vers and CTL, kon values must be known. FTL = 1 – (CTL,Vers x CTL,kon) FTL : partial operation factor to account for illumination by daylight CTL, Vers : daylight supply factor CTL, kon : factor representing the effect of the daylight-responsive lighting control system Calculation of daylight supply factor is made through a detailed process of operations. Shortly, parameters such as types of façade components, daylight class, glazing type effect daylight 124 | P a g e �PROCEEDINGS th ______ The 5 International Symposium on Sustainable Development_______ ISSD 2014 supply factor. The values for CTL,kon is provided in Table 2 based on daylight class and whether artificial lighting control system is manual or dimmed. Table.2 Correction factor CTL,kon, j Classification of Daylight Type of control Medium Strong 300 lx 500 lx 750 lx 300 lx 500 lx 750 lx 300 lx 500 lx 750 lx 0,50 0,47 0,44 0,55 0,52 0,49 0,60 0,57 0,54 No total switch off 0,65 0,70 0,73 0,70 0,73 0,75 0,73 0,75 0,76 Total switch off 0,71 0,74 0,76 0,77 0,78 0,79 0,81 0,81 0,81 Manual Dimmed Low 4. SAMPLE BUILDING APPLICATION The simulation is applied to a plaza structure in Istanbul, Turkey. Building has seven independent parts which includes two basement floors, a ground floor, three normal floors and an attic. Each independent section has been considered as a zone. Each zone was separated into evaluation areas within itself. Energy requirement for lighting of each evaluation area is calculated individually. Basements are considered as car parking space. The ground floor has one store, one personal office and two toilets. Normal floors have one workgroup office, one personal office and two toilets. In the attic, there is a space of about 150 m2, that can be considered as living area. There are 4555 hours of daytime, and 4205 hours of night time in a year in Istanbul. At the times daylight is long, the buildings that benefit from daylight can save energy. In this paper each usage type is calculated separately for day and night time. Table.3 Properties of zones Building Condition New Building Illumination Type Direct Type of Lamp Tubular Fluorescent Type of Balast Electronic Type of Control Dimmed Type of Dimmer Total switch off Presence Sensor Available As an example, characteristics of NF2 zone evaluation areas which is called 2. Normal floor zone are shown in Table.4. After calculating the amount of energy required for lighting with the data available, the same procedure is repeated for all other zones. The results obtained are provided in Table 5. 125 | P a g e �th ISSD 2014 The 5 International Symposium on Sustainable Development_______ PROCEEDINGS Table.4 Characteristics of evaluation areas for the usage of calculating energy requirements for lighting Evaluation Areas NF2_1 NF2_2 Depth Width Height Type of Space Façade Direction 11,18m 11,70m 3,00 m Workgroup Office North 3,60m 3,30m 3,00 m Personal Office West 1,5m 1,0m 3,00 m Toilets East 1,5m 1,0m 3,00 m Toilets East 1,25m 2,30m 3,00 m 5,80m 3,50m 3,00 m NF2_toi1 NF2_toi2 NF2_hol NF2_ups Auxiliary Space Circulation Area Type of Glass Type of Façade Component Double Glazing Double Glazing Double Glazing Double Glazing Solar Protection Glazing Solar Protection Glazing Solar Protection Glazing Solar Protection Glazing * * * East Double Glazing Solar Protection Glazing * Type of glazing, façade component and façade direction are not given any value, since the building do not has daylighting and they do not have effect on the results. Table.5 Total monthly and annual energy requirement for lighting for all zones Zones Month Monthly Total B2 B1 GF NF1 NF2 NF3 Roof Jan 57,228 63,989 172,899 190,459 190,459 190,459 129,380 994,87 Feb 57,228 63,989 151,266 174,683 174,683 174,683 125,889 922,42 Mar 57,228 63,989 134,902 162,735 162,735 162,735 123,174 867,49 Apr 57,228 63,989 123,806 154,613 154,613 154,613 121,234 830,09 May 57,228 63,989 116,595 149,355 149,355 149,355 120,071 805,94 June 57,228 63,989 114,652 147,923 147,923 147,923 119,683 799,32 July 57,228 63,989 117,978 150,319 150,319 150,319 120,071 810,22 Agu 57,228 63,989 125,188 155,577 155,577 155,577 121,234 834,37 Sep 57,228 63,989 137,667 164,662 164,662 164,662 123,174 876,04 Oct 57,228 63,989 155,134 177,341 177,341 177,341 125,695 934,06 Nov 57,228 63,989 178,149 194,080 194,080 194,080 129,186 1010,79 Dec 57,228 63,989 204,769 213,449 213,449 213,449 133,259 1099,59 Annual Total 686,73 767,87 1733,00 2035,19 2035,19 2035,19 1492,04 10785,24 Total energy requirement for lighting of the building is 10.785,24 kwh as shown in Table.5. The lowest consumption is in summer times, particularly with 799,320 kwh in June, the highest consumption is in winter particularly with 1099,591 kwh in December. The results indicated that the amount of sun light in summer is more compared to the winter months. 126 | P a g e �PROCEEDINGS th ______ The 5 International Symposium on Sustainable Development_______ ISSD 2014 5. CONCLUSION This paper is based on DIN V 18599 standard of the energy efficiency which is issued by German Standards Institute. Energy requirement for lighting of a new building that is built in Istanbul is calculated. The most significant conclusion of this paper is that there are several parameters that effect the result of energy requirement for lighting in buildings such as usage type of space, façade direction, slope of roof. For a cautious and in-depth analysis, these parameters should be considered, otherwise significant errors may occur in the results. Results also show that there is a major gap in energy consumption between basements without daylight and floors with daylight. REFERENCES Gorgulu, S., Kocabey, S., Yuksek, I. and Dursun, B., (2010). “Enerji Verimliliği Kapsamında Yapılarda Doğal Aydınlatma Yöntemleri: Kırklareli Örneği”, International II.Thrace Region DevelopmentEntrepreneurship Symposium, October 1-2,2010, Kirklareli BEP-TR Binalarda Enerji Performansı Ulusal Hesaplama Yöntemi, Ek 05-Aydınlatma, December 7, 2010, Official Gazette, Number: 27778, 2010. Yıldırım Unnu, S., Sener, F. ve Yener, A.K., (2011). "Binalarda Aydınlatma Enerjisi Performansının Belirlenmesinde Kontrol Sistemlerinin Rolü", 6th National Lighting Symposium, November 25-26,2011, Izmir Toparlar, E., (2011). “Aydınlatma Kontrol Sistemlerine Genel Bakış”, II. National Congress of Electrical Installations, November 24 – 27,2011, Izmir DIN V 18599,(2011). Energy Efficiency in Buildings, DIN, Berlin Akardas, A.S., (2013). “Din V 18599-4 Standardı Esas Alınarak Matlab Gui Aydınlatma Tasarımı ve Örnek Binada Uygulanması”, Master Thesis, Yıldız Technical University Science Institute, Istanbul. Ahmed Said Akardas was born in 1986 in Istanbul, Turkey. He received the B.S. degree from Fatih University in 2010 and M.S. degree from the Technical University of Yildiz in 2013. His research areas include renewable energy and energy efficiency. He is currently Ph.D. student in the Electrical Engineering in the Yildiz Technical University. In addition, he is working for a renewable energy company in Istanbul. Mugdesem Tanrioven was born in 1970 in Kayseri, Turkey. He received the B.S., M.S. and Ph.D. degrees from the Technical University of Yildiz in 1993, 1996 and 2000, respectively. His research areas include renewable energy, power systems, power quality and reliability. He was at the University of Liverpool and at Univessity of South Alabama as a post-doctoral resercher for a total of three year. He is currently Professor and Head of the Electrical Engineering Department in the Yildiz Technical University. 127 | P a g e � 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. 2497 Title A name given to the resource DIN V 18599-4 STANDARD-BASED BUILDING ENERGY EVALUATION PERFORMANCE IN TERMS OF ILLUMINATION Author Author AKARDAS, Ahmed Said TANRIOVEN, Mugdesem Abstract A summary of the resource. The deficiency of energy resources which is a result of the increase in world population and the rapid development of technology impels the human being to use the available resources in an efficient way. From this point, Berlin-based DIN issued a standard with the name DIN V 18599 Energy Efficiency in Buildings. In this study,a building in Istanbul, TURKEY is considered to evaluate the energy need for lighting requirements based on the related standard. Study was conducted on an actual structure. The annual amount of energy required for lighting the entire plaza is calculated. The most important result of this study is that there are many parameters like as type of the use of space, façade direction, and slope of the roof, which affect the result of the energy needed for lighting in the buildings. These parameters must be considered for attentive and in-depth analysis, otherwise significant errors can occur in the results. The results showed that energy consumption of the spaces, that are illuminated by daylight and not illuminated by daylight, can be different from each other. Keywords: Building energy performance, illuminating energy performance, Matlab GUI application, energy efficiency formula algorithm, DIN V 18599 formulas. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-05-15 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 978-9958-834-36-3 Q Science (General),QH301 Biology,QH426 Genetics https://omeka.ibu.edu.ba/files/original/9be96877593f077dd9c95afa3a0fb55f.doc 5ca4e9151c7dd559d4767915e1664b24 https://omeka.ibu.edu.ba/files/original/f25422d9c73443917ea7bd23d3baaa94.pdf 8f34ac0af952a77b703d1d957de739cc PDF Text Text BOOK OF ABSTRACTS Direct and indirect contribution of extracurricular activities to improvement of quality of education process at higher education institutions, through example of Business Development Club Haris Magrdžija International Burch University / Sarajevo, Bosnia and Herzegovina ABSTRACT The aim of this paper is to explore benefits of students' participation in extracurricular activities (student clubs) at higher education institutions, and their direct and indirect contribution to quality of education process. Through realization of projects and activities such as organization of seminars, workshops, conferences etc., students' clubs not only directly contribute to improvement of quality in education, but indirectly contribute to club members (higher education students) through development of their own skills. This paper uses Business Development Club (BDC) as an example of direct and indirect contribution to improving quality of education process at International Burch University (IBU). Through analysing literature review about this issue, this work clearly identifies benefits of students' activities through clubs. Members of BDC marked through a survey development of their personal skills, while University management described contribution of BDC to quality of education at Faculty of Economics and University (IBU) through specific interviews. Results of this study reflect importance of support to student activism in order to make them more significant as subjects in the education process and improve its quality. This paper can be a source of motivation for other similar researches. | 11 � 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. 1413 Title A name given to the resource Direct and indirect contribution of extracurricular activities to improvement of quality of education process at higher education institutions, through example of Business Development Club Author Author MAGRDZIJA, Haris Abstract A summary of the resource. The aim of this paper is to explore benefits of students' participation in extracurricular activities (student clubs) at higher education institutions, and their direct and indirect contribution to quality of education process. Through realization of projects and activities such as organization of seminars, workshops, conferences etc., students' clubs not only directly contribute to improvement of quality in education, but indirectly contribute to club members (higher education students) through development of their own skills. This paper uses Business Development Club (BDC) as an example of direct and indirect contribution to improving quality of education process at International Burch University (IBU). Through analysing literature review about this issue, this work clearly identifies benefits of students' activities through clubs. Members of BDC marked through a survey development of their personal skills, while University management described contribution of BDC to quality of education at Faculty of Economics and University (IBU) through specific interviews. Results of this study reflect importance of support to student activism in order to make them more significant as subjects in the education process and improve its quality. This paper can be a source of motivation for other similar researches. Date A point or period of time associated with an event in the lifecycle of the resource 2013 Keywords Keywords. Conference or Workshop Item PeerReviewed PE English,PR English literature