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2011 World Report on Disability shows that disabled people are more exposed to poverty and poor socio-economic consequences. The unemployment rate is higher among people with disabilities and many countries, women are more disadvantaged than men.With "For people with people and equitable, inclusive and development on the basis of human rights" concept forming the basis of the work of the United Nations Conference on Sustainable Development held in June 2012 in Rio de Janeiro underlined that more attention should be given social inclusion, social protection and equity items assuming that economic development often brings environmental degradation and increasing inequality. For sustainable human development, to create employment for individuals with disabilities is not sufficient and productive employment opportunities should be provided, supplying an adequate income and social protection maintaining the basic labor rights. This study focused on international legal instruments and policies related with the work and employment rights for people with disabilities as a human right and aimed to reveal in which level these policies can realize decent work approach.

The relationship between R&D expenses and firm performance has been discussed and carefully studied for many years. Vast amount of research have been carried to figure out whether this relationship exist or not. Some researchers suggest that there is no relationship between R&D expenses and firm performance, others put forward the existence of negative or positive realtionship. It can be asserted that possible existence as an useful information can be consumed by managers to increase the market value of firms. In that respect, the main aim of this research is to reveal the relationship between R&D and firm performance by taking into account 10 companies that are listed on the BIST Information Index for 5 years periods (between 2009 and 2013). In order to accomplish this purpose, we employed pooled regresion model and cross sectional time series analysis technique. In general, although negative and positive coefficients are found, almost, all of them is not statistically significant. In other words, according to outcomes, it can be claimed that there is no relationship between R&D and firm performance which is line with previous studies.

In this study, we investigate the determinants of banking profitability related to their financial statements. A profitable banking sector is better able effect to stability of the financial system. The profitability of a financial institution is affected by a lot of factors. These factors include elements internal to each financial institution and several important external forces shaping earnings performance. In this study we analyses effects from financial statements to their profitability of each types of banks. With this current emphasis on financial statements are very important to both managing future and making new decision to guide. In Turkey, during from 2002 to 2012 period, bank’s profitability approaches has been changed to new phenomenon. Because of regulative decisions and competitive market has to change profitability of banking sectors. It is therefore important to understand the determinants of banking sector profitability in Turkey between all types of banks. This is essentially important in the light of the above notable changes that have occurred in the operating environment of banks in Turkey. An overview of previous studies indicates various ways that profitability was examined. Some studies were country specific and few of them considered panel of countries reviewing the determinants of profitability. In this study we examines types of banks as follows: 3 banks in state-owned banks, 12 banks in Private banks, 6 banks in foreign banks which has a branches in Turkey. In total 21 banks and 3 types analyses with cross-sectional panel data method during the from 2002 to 2012 period.

With transition from modernism to postmodernism, identity as a concept is started to redefine in sociological literature. The aim of the study is that postmodernism and symbolic interactionism are fused together to determine the scene as well as actor’s identity. In that way, both that the interaction of social structure with culture won’t be completely ignored and with the opinion of that the categorized roles can be shaped and diversified by actors skillfully will be moved away from pure determinism. However, individuals pay more attention to their appearance more than who they are to be accepted by each group. In this manner, metaphysical shell game begins. In the study, “Social Appearance Anxiety” is used indicator of this game.The study was based on the analysis of the data collected through a questionnaire from 181 students studying in Hitit University. The INDCOL (Singelis et al., 1995) was used to determine cultural values of students in four dimensions; namely, vertical individualism and collectivism, and horizontal individualism and collectivism. To measure “Social Appearance Anxiety”, validity of Turkish version of the scale developed by Hart et al. in 2008 (Doğan, 2010) was used. The findings show that individuals being greater vertical individualistic value are more malleable to have social appearance anxiety. The findings also indicate that individuals having more collectivist value are not affected this kind of anxiety. Also new generation advertisement especially emphasizes importance of appearance. Due to this trend, Social Appearance Anxiety can be resulting in excessive consumption for more individualistic individual. References [1] Singelis, T. M, Triandis, H. C., Bhawuk, D. S., ve Gelfand, M. J. 1995. Horizontal and vertical dimensions of individualism and collectivism: A theoretical and measurement refinement. Cross-Cultural Research, 29 (3): 240-275. [2] Doğan,Tayfun (2010) Sosyal Görünüş Kaygısı Ölçeği’ Nin (SGKÖ) Türkçe Uyarlaması: Geçerli

Looking from a historical perspective, financial activities contain many crises in itself. This situation seems to be a feature inherent in the existing economic system and as long as this system continues, it becomes inevitable being faced with the crisis. Especially in recent years, with the increasing globalization, the risk of being faced with a crisis has also increased. In the financial markets, savers who wish to evaluate the accumulation by investing in different investment tools may encounter some difficulties in the face of a variety of financial products and in times of crisis. Mutual funds consist of investment tools which have increasing importance in the capital market and give professional management services to savers in accordance with certain principles. Especially in recent years, mutual funds market is rapidly evolving in Turkey, as well as in the international market. Due to these developments, consideration of growing number of investors and growing portfolios of mutual funds emerges as a necessity. The purpose of this study is to compare the performances of type A mutual funds in Turkey for the period before and after the 2008 crisis. The pre-crisis period have been determined as 2005-2007 and the post-crisis period as 2009-2011. Within the scope of application, there are 74 mutual funds of type A, which continuously operated between January 2005 - December 2007 and January 2009 - December 2011, not joined with another fund, not taken over by another fund, not being in liquidation and having complete data. These mutual funds were analyzed by using performance measurement methods.

Internal entrepreneurship is one of the most controversial issues in recent years, both academically and practically at the application level. It is possible to define internal entrepreneurship as entrepreneurial activities carried out in an existing enterprise. There are also some studies in the literature that consider internal entrepreneurship as corporate entrepreneurship. On the other side; new business venturing, innovativeness, self-renewal and proactiveness could be regarded as main elements of internal entrepreneurship. The issue of this study includes the level of internal entrepreneurship activity affecting the financial performance of enterprises. The effect of internal entrepreneurship on financial performance has been tried to be measured perceptually. In this context, a survey study was carried out on the companies operating in Corum machinery industry. Corum is one of the considerable cities in machine manufacturing industry of Turkey. Corum has a long history in the industry and a large part of its exports constitute machine manufacturing. It is observed that all of the enterprises operating in the machinery manufacturing industry are made up of family businesses. The results of the research show, in general, that enterprises with high levels of internal entrepreneurship activity have a high financial performance.

Accounting is the collection of monetary amounts of events and transactions that give rise to financial results for the entity and, where necessary, other digital assets. These data are recorded taking into account the needs and objectives of the persons who are of interest to the business. Processes through classification and analysis. The majority of results are presented as periodic summarized reports. In summary, it is the system of providing information systematically (Büyükmirza, 2010: 27). Accounting irregularities are revealed with mistakes, forgetfulness, carelessness, ignorance or the willingness to error (fraud). It is quite difficult to decide whether accounting mistakes and frauds are done consciously or unconsciously in situations that have arisen. Proof of consciousness and desire is often very difficult. The main way in which accounting mistakes and frauds are distinguished is that, in some cases, the request for misleading is accepted in advance. Auditing is a systematic process of collecting and evaluating evidence objectively in order to investigate the degree of conformity between the arguments relating to economic activities and events and the accepted criteria and to communicate the results to the relevant users. The greatest feature that distinguishes between accounting mistakes and fraud is intentionality. If there is an intention in a transaction that means fraud, otherwise it is an accounting error. However, it is difficult to identify the intentional element. We have tried to reach the thoughts about mistakes and frauds of Charter Accountant (CA) and Certified Public Accountant (CPA) which ones are operating in Çorum area. In this study, the error and frauds in accounting was investigated. First, the concept of auditing, accounting and technical information described in connection with an audit. Then the error in accounting frauds was investigated. At the end, a survey in the province of Çorum organized and Chartered Accountant (CA) and Ce

Tourism sector in Turkey has shown great progress since 1980. Contribution of foreign money acquired from tourism while the country was having economic problems helped to decrease foreign debt and unemployment. The data showing the number of tourists coming to the country, income earned from tourists, amount of expenditure per tourist and the share of tourism from GDP, investment and exports, indicate that tourism is one of the most leading sectors in Turkish Economy from 1980's onward. It will be possible for Turkey to have a great share from international tourism sector earnings if more competitive and sustainable policies are implemented in the future; and this will increase social welfare in the possible shortest period. The aim of this study is to determine the general situation of tourism in Corum province of Turkey and to analyze its tourism possibilities and facilities.

In the 1920s, the prevailing opinion in the Turkish economy as well as all over the world the capital should lead through the private sector and the private sector should be more effective than it was. However, the lack of economic infrastructure in Turkey, being unable to complete the development of the banking and financial system have been prevented the private sector to reach the required efficiency in the economy. For this reason, state-owned enterprises and state banks have been established to perform the necessary investments to areas where the private sector was insufficient. In Turkey, the basic purpose of establishment of state banks in the sector should be financed to the state-supported economy and to steer the economy through these banks. In Turkey, the state owned banks operated by depending on organizational goals and contributed to the economy in the period they established. Step by step their financial situation damaged and became corrupted institutions. That is why some of the state-owned banks have been liquidated, transferred or included in TMSF or they were taken into context in order to restructure their privatization. These banks were included in the restructuring programs aimed that ready for sale and profitable and efficient operations whether they exposed or not to be privatize. In this study it’s examined with the determined criteria’s that the state owned banks on access to activities foreseen under the restructuring studies of public banks.

In finance literature, main financial stock indices are important to determine country’s financial development and it’s behavior against the effect of macro-economic conditions. These conditions can listed as interest rate, inflation rate, money supply, exchange rate, industrial production index, and etc. In changing world economy, macro economic conditions can affect to the financial stability and capital markets. Some economies have a financial vulnerability, and it is important to measure for the affect on the economy. It can be explained that is seems to impossible to determine financial vulnerability with only one variable. It need to support other variable to evaluate how is effect on the economy. In this study we examined impact of macro-economic variables on ISE 30 Index returns in Turkey. We prefer to use ISE 30 Index to represent stock indices in Turkey. We analyzed regression model with ISE 30 Return Index as a depended variable and some macro-economic variables as independent variables between 2005 and 2015. According to result of regression model we will explain which macro-economic variable can effect to the ISE 30 Index and therefore to economy.

Aim of this study is to compare and analyze whether the 2008 global economic crisis affected the balance of the energy companies which are listed in the İstanbul Stock Exchange and have shown continuity in 2005-2013 period by using a variety of analyzing methods. Companies that demonstrate continuity between the years 2005-2013 were not assessed in this study. Horizontal and vertical analyses were made on the financial statements of the companies which are evaluated and liquidity ratios were assessed. As a result of the analysis the companies have been found to be affected to different degrees by the crisis.

Traffic accidents are very serious problems for human life and the environment. In road safety, it is crucial to identify the high risk locations to apply proper counter measures. This paper aims at introducing outcomes of a pilot project whose main goal is to develop a GIS based crash analysis system integrated with the quantitative methods for identification of high risk locations on road networks in Turkey. In this concept, traditional hotspot detection methods used in Turkey(crash frequency, rate, and severity) are compared with the spatial statistical methods including Moran‟s I, GetisOrd G and planar and network kernel density estimation in terms of their sensitivity to spatial characteristics of crash clusters. Many countries use traditional hotspot detection approaches such as crash frequency, crash rate, and crash severity as well as Turkey. In this project, we aimed at obtaining a model including different hotspot identification methods for the safety program of Turkey. In order to obtain the model, many hotspot detection methods will be used and compare stage by stage. In the first stage, the seven methods mentioned above are used and examined. Although some of these methods are compared in couple, there is no study using all these methods together extensively in the literature. Methods validated with a different spatial vantage points. Repetitiveness of hotspots in a seven years period are used to compare the methods. Meanwhile advantages and disadvantages of the methods according to location of hotspots are examined additionally. Results show that using planar KDE with Gi in the junction locations and using planar KDE with Moran‟s I in the straight road locations could improve the model while determining hotspots., Traffic accidents are very serious problems for human life and the environment. In road safety, it is crucial to identify the high risk locations to apply proper counter measures. This paper aims at introducing outcomes of a pilot project whose main goal is to develop a GIS based crash analysis system integrated with the quantitative methods for identification of high risk locations on road networks in Turkey. In this concept, traditional hotspot detection methods used in Turkey(crash frequency, rate, and severity) are compared with the spatial statistical methods including Moran‟s I, GetisOrd G and planar and network kernel density estimation in terms of their sensitivity to spatial characteristics of crash clusters. Many countries use traditional hotspot detection approaches such as crash frequency, crash rate, and crash severity as well as Turkey. In this project, we aimed at obtaining a model including different hotspot identification methods for the safety program of Turkey. In order to obtain the model, many hotspot detection methods will be used and compare stage by stage. In the first stage, the seven methods mentioned above are used and examined. Although some of these methods are compared in couple, there is no study using all these methods together extensively in the literature. Methods validated with a different spatial vantage points. Repetitiveness of hotspots in a seven years period are used to compare the methods. Meanwhile advantages and disadvantages of the methods according to location of hotspots are examined additionally. Results show that using planar KDE with Gi in the junction locations and using planar KDE with Moran‟s I in the straight road locations could improve the model while determining hotspots

Rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters have resulted in environmental issues that have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, massive national and international regulations are needed. Threatening the life of creatures has not been considered in the system consisting of the establishment of equilibrium between man and nature as required. At this point businesses have important responsibilities. Businesses, for example, in order to prevent environmental pollution waste control systems, filtration systems, recycling methods etc. endured environmental costs in a variety of ways, as these costs are incurred also causes more businesses to see the value of protecting the environment. The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system.In this study, we first examine the concepts of environmental accounting, sustainability and environmental costs and then in the cement factories located in Turkey the environmental costs and environmental accounting will be given in the results of a survey made for the calculation of the sensitivity.Keywords: Environmental Accounting; Sustainability; Environmental Costs

Nowadays, food and food industry has become one of the most important sectors for manufacturers and consumers. Many countries of the world including Turkey have been developed and implemented many standards for food safety and presentation of food to ensure safe consumption. In this study, we studied on the most common of these standards through HACCP and ISO 22000 standards.The purpose of this study is, to determine students' awareness and ignores of level of food quality and food quality certification during their food shopping. This research has conducted with survey in the Hittite University, Faculty of Economics and Administrative Sciences, Business Administration by 256 students are attending to this department. Department student number is 775 in totally. We have determined some hypotheses in the context of research and we applied cluster analysis, chi-square analysis and correlation analysis to the research. According to results of a significant relationship was found between hypotheses.We considered 260 students. After calculating with 0,95 confidence interval and 0,05 tolerance we have to reach 258 students. We used the Cronbach’s Alfa for testing the reliability of survey. Cronbach’s Alfa is settled between 0 and 1 and for reliability of scale and it must be over 0,60 for acceptance to survey. Our survey’s scale has been 0,79 and we can said that, it is a reliable scale for this survey study.According to result of research, there is no relationship between demographic specialties of students and ignored of food and quality legislation. But there is relationship between sexuality and ignored of food and quality legislation.

In this study we examine the impacts of expansionary monetary policies executed by the Federal Reserve on poverty in the United States of America. It has been discussed in various studies that the Fed’s expansionary monetary policies create a less positive impact on economy as a whole than financial sector. In this study, the expansionary effects of expansionary policies on the poor living in America will be discussed. The main thesis of the study is that the poor living in the United States benefited less from expansionary monetary policies than either financial sector or the US economy as a whole. When discussing the thesis of the study both employed and unemployed poor will be discussed. Therefore, it will be questioned that the decrease in the unemployment rate is the indicator of the fight against poverty.Indicators such as indices and interest rates in the financial markets, and indicators such as growth rates and unemployment rates in the overall economy are regarded as essential indicators but as for poverty it’s hard to find such regarded indicators. Unfortunately, there are not too many statistics about the poor living in the United States in the reports of the international organizations. Thus the main trouble of the study is that international comparisons are almost impossible. Therefore, various indicators produced by the U.S. government agencies of various indicators will be used in this study.

In global world, the environment has become a scarce resource. Since economics is about how to deal with scarce resources, environment and economics are interrelated with each other. On the other hand it is also clear that economics which creates both positive and negative externalities, affects the environment. For this reason, it is not possible to except environmental problems from the economics. Today some socio-economic activities like increasing consumption based on shopping malls, urban regeneration, fast population growth and etc. have being created environmental cost.One way of using economics is to ensure that the costs and the benefits of environmental measures are well balanced. Although it is difficult to estimate costs and benefits, there is an increasing demand that this is should be done before the economical activity. Economic and environmental objectives are often perceived as being contradictory. It is believed that a choice must be made between one and the other and that cannot be achieved concurrently. To change this perception, some measures should be taken on both national and international level. At this point, an efficient environmental auditing is being important day by day to ensure environmental economics.

This theoric study aims to draw a picture of midterm future by terms of socio-economic environment. While doing this, we mostly assume ‘social structure’ as dependent variable and the ‘new economy’ ( green energy and new production ) as independent variable. As known, social transformations take more time due to the human generations lifespans, according to technological or economical transformations. İn fact social factors effect economic and technological factors in long term deeply. But in this study we will be generally limited by the mids of 21. Century. According to Jeremy Rifkin, great economic transformations in history appears when a new communication technology interact with a new energy system. New communication system make it possible to organize the more complex civilization, which the new energy system created. We are discussing the socio-economic future of human life on earth; how people will distribute on geography, how they work and how governments will change into new forms of social regulators? IBM, Cisco Systems, Siemens and General Electric, are all trying to construct a smart power grid. This intelligent energy network will embrace virtually every facet of life. Homes, offices and vehicles will continuously communicate wtih each other, sharing information and energy on a 24/7 basis. How this happenings effect the social community all over the world? With other entries like the rising of transnational enterprises, the individual independence on energy acquiring, will destroy the social contracts which establishes nations. İndividuals normally gets together for creating economies of scale. Because individuals cannot build large energy plants like coal plants or nuclear plants by themselves. As a result governments become to loose their basic functional reason of existance againts citizens.

In many resources, corporate social responsibility is defined as an organization's ethic and responsible attitude towards all the partners in and outside of the instruction, its taking the decisions accordingly and apply them. In the researches that have been carried out recently, the concept of "partner" stands out. Institutions have relatioms with some certain partners such as consurmers,advertisers and workers and so on As these groups include women as well.That is the reason why the studies should be carried out considering the women . This concept has a great role in increasing the number of the social responsibility projects of the institutions that put emphasize on women . Although Turkey signed CEDAW (Committee on the Elimination of Discrimination against Women) which is a legally binding contract and many contracts of ILO which aimed at protecting the equality of men and women, and made some certain laws to protect the equality, it was the 126th country of 130 countries according to the Index of Gender Mainstreaming report published by WEF (World Economic Forum) in 2013. In this regard, the need to replace women in the centre of social responsibility projects is inevitable. As higher education institutions have social and economic relations with society in most of the countries, they should be included in these kind of projects and submit scientific data. Some projects should be prepared based on this issue. In this study, the question of which topics should be emphasized in women studies is examined with the help of the thoughts and notions of women employees at the university.

The relationship between oil price fluctuations and external balances of Turkey is the main concern of this paper. Economic growth performance of Turkey depends on imported capital goods as well as oil. Oil price increases bring a heavy burden for Turkish economy since Turkey is an oil-importing developing economy. Therefore, it is important to analyze the effects of oil price increases on external balances as well as on economic growth rate. We aim to examine the effects of imported oil price fluctuations on Turkey’s trade and current account balances using structural vector autoregression (VAR) model in this paper. Monthly data set for the period of 2000-2012 is used in this study. In order to capture the net effects of imported oil price on Turkey’s external balances, output gap is used as a control variable in the model. Early results through impulse response functions (IRFs) and variance decomposition indicated that the net effect of oil price fluctuations on external balances exist in the short run. Further analysis of the results and a discussion on policy implications will be added shortly.

In Today’s competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information society, the presence of business structures have changed and the values of non-financial assets have increased in this period. So some systems have emerged based on intangible assets and to measure them instead of tangible assets and their measurement’s. With economic and technological development multi-dimentional evaluation in the business couldn’t be sufficient. Performance evaluation methods can be applied in business with an integrated approach by its accordance with business strategy, linking to reward system and cause effects link established between performance measures. Balanced scorecard is one of the commonly used in measurement methods. While it was used for the first time in 1992 as a performance measurement tool today it has been used as a strategic management model besides its conventional uses. BSC contains customer perspective, internal perspective and learning and growth perspective besides financial perspective. Learning and growth perspective is determinant of other perspectives. In order to achieve the objectives set out in the financial perspective in other dimensions that need to be accomplished, is emphasized. Establishing a causal link between performance measures and targets how to achieve specified goals with strategy maps are described.

This study intends to determine the factors which effects the awareness of social media consumers. The basic assumption of the study is social media consumers awareness about mobile marketing is at high level. Social media consumers follow technology, technological innovation and mobile applications. In the study mobile tags are considered as a brand. Brand awareness is related to the strength of the brand assets in the mind of the consumers. Brand awareness is measured in six ways. This ways are; - Recognition - Recall - Top of mind - Dominant - Information - Belief In the study, the six factors which is used to mesaure brand awereness will be evaluated and then the study is intended to determine factors that effects the awereness of mobile tagging. In the study, the datas will analize in the statistical program SPSS 16.0. datas will get with the survey methodology. The questions of the survey are prepared from the literature about brand awereness and questions ara multiple choice and five-point Likert is used. The main body of the study is the members of the social network which are Facebook, Twitter and LinkedIn. Facebook has 30 million members, Twitter has 6 million members and LinkedIn has 750.000 active users. The main body of the study is consisted by 36.750.000 active social media members. The sample of the study will determine with Simple Random Sampling Method. Hypothesis of the Study; H1: The social media using level of the consumers has effects on the awareness of the mobile tagging of social media consumers. H2: Consumer Interaction Level of Mobile Tagging App have effect on the mobile tagging awareness of social media consumers. H3: Awareness Levels of Mobile Tagging on Social Media have effects on the mobile tagging awareness of social media consumers.

Nowadays, food and food industry has become one of the most important sectors for manufacturers and consumers. Many countries of the world including Turkey have been developed and implemented many standards for food safety and presentation of food to ensure safe consumption. In this study, we studied on the most common of these standards through HACCP and ISO 22000 standards. The purpose of this study is, to determine students' awareness and ignores of level of food quality and food quality certification during their food shopping. This research has conducted with survey in the Hittite University, Faculty of Economics and Administrative Sciences, Business Administration by 256 students are attending to this department. Department student number is 775 in totally. We have determined some hypotheses in the context of research and we applied cluster analysis, chi-square analysis and correlation analysis to the research. According to results of a significant relationship was found between hypotheses. We considered 260 students. After calculating with 0,95 confidence interval and 0,05 tolerance we have to reach 258 students. We used the Cronbach’s Alfa for testing the reliability of survey. Cronbach’s Alfa is settled between 0 and 1 and for reliability of scale and it must be over 0,60 for acceptance to survey. Our survey’s scale has been 0,79 and we can said that, it is a reliable scale for this survey study. According to result of research, there is no relationship between demographic specialties of students and ignored of food and quality legislation. But there is relationship between sexuality and ignored of food and quality legislation. JEL Codes: M31, M39 Keywords: Quality, Food Safety, Food Quality Standards, HACCP, ISO 22000

Habib AKDOĞAN1, Ela HİÇYORULMAZ2 1Hitit Üniversity Faculty of Economics and Administrative Sciences, Çorum, Turkey2Hitit Üniversity Institute of Social Sciences, Çorum, Turkey Tel : +90 0364 225 77 00, Fax: +90 0364 225 77 00, e-mail: habibakdogan@hitit.edu.tr Tel: +90 0364 226 18 31, e-mail: ehicyorulmaz_2@hotmail.com Abstract Rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters as a result of environmental issues have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, national and international regulations are needed sizes. Threatening the life of creatures is not considered a system consisting of the establishment of equilibrium between man and nature requires. At this point businesses have important responsibilities. Businesses, for example, in order to prevent environmental pollution waste control systems, filtration systems, recycling methods ... etc. endured environmental costs are a variety of ways, as these costs are incurred also causes more businesses are seeing the value. The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system.In this study, we first examine the concepts of environmental accounting, sustainability and environmental costs and then in the cement factories located in Turkey the environmental costs and environmental accounting will be given the results of a survey made for the calculation of the sensitivity.

In this study we examine the impacts of monetary expansion policies executed by the Federal Reserve on poverty in the United States of America. It has been discussed in various studies that the Fed’s expansionary monetary policies create a less positive impact on economy as a whole than financial sector. In this study, the expansionary effects of policies on the poor living in America will be discussed. The main thesis of the study is that the poor living in the United States benefited less from expansionary monetary policies than either financial sector or the US economy as a whole. When discussing the thesis of the study both employed and unemployed poor will be discussed. Therefore, it will be questioned that the decrease in the unemployment rate is the indicator of the fight against poverty. Indicators such as indices and interest rates in the financial markets, and indicators such as growth rates and unemployment rates in the non-financial markets are regarded as essential indicators but as for poverty it’s hard to find such regarded indicators. Unfortunately, there are not too many statistics about the poor living in the United States in the reports of the international organizations. Thus the main trouble of the study is that international comparisons are almost impossible. Therefore, various indicators produced by the U.S. government agencies of various indicators will be used in this study.

In global world, the environment has become a scarce resource. Since economics is about how to deal with scarce resources, environment and economics are interrelated with each other. On the other hand it is also clear that economics which creates both positive and negative externalities, affects the environment. For this reason, it is not possible to except environmental problems from the economics. Today some socio-economic activities like increasing consumption based on shopping malls, urban regeneration, fast population growth and etc. have being created environmental cost. One way of using economics is to ensure that the costs and the benefits of environmental measures are well balanced. Although it is difficult to estimate costs and benefits, there is an increasing demand that this is should be done before the economical activity. Economic and environmental objectives are often perceived as being contradictory. It is believed that a choice must be made between one and the other and that cannot be achieved concurrently. To change this perception, some measures should be taken on both national and international level. At this point, an efficient environmental auditing is being important day by day to ensure environmental economics. In this study we will research what was done in the world in terms of environmental economics. In this context, we will examine what will have to do in Turkey in terms of legislation?

State level economy has always been relying on its major metropolitan area’s economic success. So, such metropolitan agglomerations have been considered the only agents that can foster the state’s economic standing as if other economic places do (or may) not have significant contribution to the regional economy. In contrast, as some major cities enhance their economic well-being and agglomerate in specialized sector, the rest of the region lose their economic grounds or stay constant by widening the economic gap among cities. Therefore, an institutional approach can help to establish new regional arrangements to substitute all economic places to coordinate each other and succeed the economic growth as part of state government by reducing the disparities. In this sense, this study builds upon the inquiry that seeks the impacts of some economic disparities among economic places (counties) on the performances of state level regional economy.

Economic Output is placed at the heart of the macroeconomics. To calculate the output one needs to achieve simplifying a high level complexity of economic relationships to form a system. On the flip side, the model should be enough elaborated to be able to reflect the important relationships. In this manner, the classical macroeconomic identity as Keynes suggested is simple enough to understand the main elements but it does not show the financial parts of transactions. Not having the monetary part of the economy it lacks the coherence. With the financial and economic crises getting more frequent, the endeavor to build a more inclusive and coherent macroeconomic system has been observed. However, there are large variety in different options of simplifying and simulating complex relationships among the real and monetary part of the modern economies. Our paper tries to set an analysis comparing some of the recent prominent ideas in building balance sheet and transaction flow matrix in regard to macroeconomic accounting system. We can conclude the new achievement as a compromise from the simplicity for a coherent and more complete picture of macro economy including the monetary transactions as well.

Participation Banks” are the final review of banking sector that have become indispensable for economy of countries. Althought participation banks do not have a long past they were included to the Bank Law in 2005 and these banks are getting more attention day by day. Participation Banks are showed as alternative for traditional banks that is why the performance comparisons of participationbanks is important for managers and investors. The purpose of this study is to compare the performances of the participation banks which operating in Turkey with Grey Relational Analysis Method. To do this, by using 4 years datas of the participation banks which belongs between 2010 – 2013 years have been determined 15 ratios which shows the capital adequacy, liquidity, assetquality and profitability criteria. Participation Banks’ performances have been compared with the result of the analysis with the help of determined ratios. The rank obtained from the result of the analysis is; Kuveyt Türk Participation Bank, Türkiye Finans Participation Bank, Albaraka Türk Participation Bank and Asya Participation Bank. At the end of the study, capital adequacy determined as the dominant ratio among all the ratios which affect the perfomances of participationbanks.