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Cataloged from PDF version of article. Thesis (Master's): Bilkent University, Department of Law, İhsan Doğramacı Bilkent University, 2022. Includes bibliographical references (leaves 169-180). The concept of corporate governance, transformed with the 1992 Cadbury Report, has become a concept at the core of modem joint stock companies, with the effect of financial scandals and global economic crises in the following years. The companies law legislation, which has been updated in many countries, has brought some innovations regarding the operation of joint stock companies. In the twenty-first century, the company secretary has also undergone a transformation in connection with the concept of corporate governance. In countries where company secretary practice is common, company secretaries, who used to be described as “mere clerks” and whose role description was defined entirely on the administrative axis, have become corporate governance professionals who play a key role in management. The modem company secretary, whose managerial functions became decidedly more important, is responsible for informing and guiding the members of the board of directors and the managers with regards to corporate governance issues, ensuring the internalization of the corporate governance philosophy by the elements within the company, and building the necessary mechanisms in this context. Thus, the role description of the modem company secretary has developed into a wide area that includes legal consultancy, corporate governance, risk management, operations management, investor relations and corporate communications. The increase in company secretary appointments in Turkey and the expected positive outcomes in relation to corporate governance due to the modem content of the concept have made the company secretary a subject worth examining in terms of Turkish law. The main purpose of the study is to examine whether the company secretary, who does not have a statutory role under Turkish law, accords with the general framework foreseen for joint stock companies in the legislation, and to determine the position of the secretary within the joint stock company. For this purpose, this study seeks to exhibit the general framework of the concept of company secretary with reference to the local regulations that constitute the source of the concept, and to evaluate the practice from the perspective of Turkish law. 1992 tarihli Cadbury Raporu ile dönüşüme uğrayan kurumsal yönetim kavramı, takip eden yıllarda yaşanan finansal skandallar ve küresel ekonomik krizlerin de etkisiyle, modem anonim ortaklıkların merkezinde yer alan bir olgu hâline gelmiştir. Birçok ülkede güncellenen ortaklıklar hukuku mevzuatı, anonim ortaklıkların işleyişine ilişkin olarak birtakım yenilikler getirmiştir. Yirmi birinci yüzyılda şirket sekreteri de, kurumsal yönetim kavramıyla bağlantılı olarak, dönüşüme uğramıştır. Şirket sekreteri uygulamasının yaygın olduğu ülkelerde, önceden “kâtip” olarak betimlenen ve görev tanımı bütünüyle idari eksende tanımlanan şirket sekreterleri, ortaklık yönetiminde kilit rol oynayan bir kurumsal yönetim profesyoneline dönüşmüştür. Yönetsel fonksiyonları ağırlık kazanan sekreter, yönetim kurulu üyelerinin ve yöneticilerin kurumsal yönetim olgusu ile ilgili olarak bilgilendirilmesi ve yönlendirilmesi, kurumsal yönetim felsefesinin ortaklık bünyesindeki unsurlar tarafından içselleştirilmesinin sağlanması ve bu bağlamda gerekli mekanizmaların inşa edilmesi hususlarında görev almaktadır. Bu sebeple modem şirket sekreterinin görev tanımı, içine hukuki danışmanlık, kurumsal yönetim, risk yönetimi, operasyon yönetimi, yatırımcı ilişkileri ve kurumsal iletişimi de alan geniş bir alana yayılmıştır. Türkiye’de de şirket sekreteri uygulamasının yaygınlaşması ve kavramın modern içeriği sebebiyle kurumsal yönetimle ilişkili olarak sağlaması beklenen kazanımlar, şirket sekreterini Türk hukuku bakımından incelenmeye değer bir konu hâline getirmiştir. Çalışmanın temel amacı, Türk hukukunda kanuni görev tanımı bulunmayan şirket sekreterinin mevzuatta anonim ortaklıklar için öngörülmüş genel çerçeveye uygunluğunu irdelemek ve anonim ortaklık içerisindeki konumu belirlemektir. Bu doğrultuda çalışmada, kavrama kaynak teşkil eden yerel düzenlemelerden yola çıkarak şirket sekreteri kavramının genel çerçevesi çizilmeye, Türk hukukunda şirket sekreteri uygulaması değerlendirilmeye çalışılmıştır. by Burak Işık LL.M.

Sürekli değişime uyum sağlama esnekliği kazanmış şirketlerin, özellikle kriz dönemlerinde ayakta kalmalarının nedeni, sahip oldukları üstünlüklerle ilgilidir. Bu anlamda, ülke ekonomilerinde öncü ve önemli bir güce sahip Aile İşletmelerinin, sahiplik ve yönetimin aile bireylerine ait olmasından kaynaklı bazı üstünlükleri dikkat çekmektedir. Bununla birlikte, yönetimdeki aile üyelerinin bilgi eksikliği nedeniyle, özellikle muhasebe gibi uzmanlık gerektiren bazı faaliyetlerde şirket içi ya da şirket dışı kaynaklardan faydalanmaları çalışmanın konusunu oluşturmaktadır. Aile işletmelerinin kurumsallaşma çabaları kapsamında değerlendirilen bu gibi faaliyetlerin yürütülmesinde, sahip, yönetici ve muhasebecilerin karşılıklı daha az bilgiye sahip olmalarından kaynaklı bilgi asimetrisi nedeniyle yaşanan bazı sorunlar şirketlerin zayıflıkları olarak kabul edilmiştir. Bu nedenle, Aile işletmelerinin muhasebecilerle aralarında var olan bilgi asimetrisinden kaynaklı vekâlet maliyetine olan etkilerinin tespit edilmesi çalışmanın amacı olarak belirlenmiştir.Araştırma nitel olarak gerçekleştirilmiştir. Araştırmada kullanılan veriler, faaliyet alanına bakılmaksızın küçük-orta ölçekli aile işletmesi sahipleri ve/veya yöneticileriyle yapılan görüşmelerden elde edilmiştir. Evrenin çok büyük olması nedeniyle, işletmeler faaliyet alanlarına bakılmaksızın, ödenmiş sermayeleri 1.000.000 TL ile 10.000.000 TL aile işletmeleri arasından seçilmiştir. Örneklem seçiminde kartopu örneklem yöntemi kullanılmıştır. Araştırma sorularına verilen cevaplar tekrarlanmaya başladığında görüşmeler kesilmiştir. Çalışma 10 katılımcı ile gerçekleştirilmiş, veri toplama işlemi sırasında yarı yapılandırılmış görüşme tekniği kullanılmıştır. Bu çalışmada içerik analizi süreci iki araştırmacı tarafından yürütülmüştür. Kodların oluşturulmasında tümevarımcı kodlama tekniği kullanılmıştır. Verilerin analizinde MAXQADA 12 programından yararlanılmıştır. Analizlerin sonucunda elde edilen verilerin tutarlılığını sağlamak için kodlayıcılar arası güvenirlik hesaplanmıştır. Kodlayıcılar arası güvenilirlik, araştırmacıların yapmış olduğu kodlamaların başka kodlayıcıların yapmış oldukları kodlamalar ile karşılaştırılması ile test edilmiştir. Güvenirliğin hesaplanmasında toplam verinin en az % 10'u rastgele seçilerek farklı kodlayıcılar tarafından kodlanmakta ve kodlayıcılar arası tutarlılık Cohen Kappa gibi çeşitli yöntemlerle incelenebilmektedir. Kodlardaki doğruluk oranı % 88,23 olarak bulunmuştur. Nitel araştırmalarda geçerliğin sağlanabilmesi için çeşitli stratejiler bulunmaktadır. Çeşitleme, katılımcı kontrolü, işbirliği, denetim yolu, akran sorgulaması, kalın ve zengin betimleme bu stratejilerden bazılarıdır. Veri kaynağının çeşitlendirilmesi için zengin bilgi ve deneyime sahip bireylere, kritik durumlara ulaşmak için ise farklı şirket bünyesinde yer alan, farklı sayıda çalışana sahip, farklı öz-sermayesi olan, farklı deneyim ve eğitim düzeyindeki aile işletmesi sahibi ve/veya yöneticilerine ulaşılmıştır. Katılımcı kontrolü bağlamında, verilerin toplanması ve analizi sürecinde anlaşılmayan yerler katılımcılara tekrar sorulmuş ve görüşleri alınmıştır. Denetim ve akran sorgulaması bağlamında ise, veriler iki kişi tarafından kodlanmış ve güvenirliğin sağlanması için de kodlamaların belirli bir bölümü başka bir kişi tarafından kontrol edilmiştir. Böylece, verilerin toplanması, analizi ve yorumlanması sürecinde de başka bir göz tarafından kontrol edilmesi sağlanmıştır.Kalın ve zengin betimleme bağlamında ise verilerin yorumlanması sürecinde katılımcıların söylemlerini yansıtacak cümlelere yer verilmiştir.Sonuç olarak, aile işletmeleri sahipleri ve yöneticilerin büyük bir kısmı muhasebe konusundaki bilgilerinin, işletmelerin mali durumlarını takip edebilecek düzeyde olduğunu belirtmişlerdir. Bilgi asimetrisi oluşmadığı durumlarda vekâlet maliyetinin azalacağını düşündükleri görülmüştür. Bu nedenle, görüşülen şirketlerin yarısından fazlası kapsamlı bir iç denetim yapmamaktadır. Ayrıca, tecrübelerinden dolayı muhasebecilerinin yaptığı hatalar yüzünden herhangi bir zarar görmediklerini belirtmişlerdir. The reason why organizations with the flexibility of orientating are able to survive, especially during periods of crises depends on the priorities they have. In this respect, the superiority of family businesses, which play an important part and act as pioneers in the economy of the country, stand out in terms of the fact that their ownership and management belong to the members of the family. The study is about the members of the family in the management making use of internal or external sources during certain activities requiring speciality especially in accounting. In the implementation of such activities which are considered in the scope of institutionalization efforts of family businesses, due to the information asymmetry resulting from the owner, the manager and the accountants' lack of knowledge, the problems that are experienced are accepted as the weaknesses of the corporations. For this reason, the aim of the study is to determine the effects of information asymmetry on agency cost in the relationship of family businesses and accountants. The data used in this qualitative research are gathered through interviews with the owners and/or managers of small-medium sized family businesses regardless of activity area. As target population of the study is very large, the organizations are chosen among family businesses with paid capitals of 1.000.000 TL and 10.000.000 TL regardless of their activity areas. Snowball sampling method was used in this research. The interviews were discontinued when there were repetitions of responses for the research questions. There were 10 participants in the study and during the data gathering process semi structured interview method was used. In this study the content analysis period was carried out by two researchers. Inductive open coding was used to form the codes and MAXQADA 12 program was used in the analysis of the data. To ensure the consistency of the data gathered at the end of the analyses, inter-coder reliability was calculated. Inter-coder reliability was tested by the comparison of the coding samples between the ones which were done by the researchers and the ones which were done by other coders. To calculate reliability at least 10 % of the total data was chosen randomly and it was coded by different coders and inter-coder consistency was analyzed by certain methods such as Cohen's kappa. The accuracy rate of the codes was found as 88,23 %. The validity of a qualitative research can be established by various strategies some of which are variation, member checks when coding, structural corroboration, audit trail, peer debriefing, and referential material adequacy.On account of variation of data source, individuals who have rich knowledge and experience and the different owners with different experience and education level, and in order to reach critical situations, managers who have different ownerships in different companies were interviewed.Regarding the member checks when coding, in the process of collecting and analyzing data points that were not understood were requestioned and opinions were received.With respect to audit trail and peer debriefing, the data was coded by two people and to ensure reliability a specified part of the coded data was controlled by a third person. Moreover, it was ensured that the data was checked by another eye during the collection, analysis and interpretation process.Further, in the context of refential material adequacy, throughout the process of interpetation of the data gathered, statements which would probably reflect the participants' discourse were depicted.In conclusion, most of the family business owners and managers stated that they have enough information on accounting to follow the financial situations of the organizations. It was also determined that they think agency cost will go down when no information asymmetry is present. Therefore, more than half of the organizations which were interviewed do not do an extensive internal audit. And they also added that the organizations were not harmed by the accountants' mistakes by the help of their own experience. 170

Bilgi akışı toplumların altyapısal ve üstyapısal dönüşümleri içerisinde önemli bir yere sahip olmuştur ve Reform, Rönesans, Sanayi Devrimi gibi büyük değişimlerde belirleyici bir rol oynamıştır. Bireylerin siyaseten ve ekonomik olarak karar almalarına etki eden enformasyon araçları aynı zamanda, sınıf mücadelelerinde ve diğer siyasal mücadelelerde tarafların baskınlık kurmak için kullandıkları bir araç olmuştur. Batı'daki büyük dönüşüm, aynı zamanda ekonomik olarak Doğu'ya üstün gelmesi ile sonuçlanmıştır. Batı'daki bu büyük ilerleme Osmanlı İmparatorluğu üzerinde baskı unsuru haline gelmiştir. Aynı zamanda toprak sisteminin bozulması ile ekonomik sıkıntı içerisine giren Osmanlı'nın çeşitli ırklardan oluşan halkı başka bir baskı unsuru olmuştur. Bu şartlar altında Osmanlı yönetimi Batı örneğinde yenileşme çabalarına girmiştir. Enformasyon araçlarının kamuoyu üzerindeki etkisinden faydalanmak üzere devlet bu araçlar mecrasında çalışacak kurumlar oluşturmuştur. Bugünkü ismi ile Basın Yayın ve Enformasyon Genel Müdürlüğü (BYEGM) de böyle bir teşkilattır. Kurum Osmanlı döneminde de cumhuriyet döneminde de siyasal otoritenin izlediği siyaseti destekleyecek şekilde enformasyon araçları mecrasında faaliyet göstermiştir. Kurum bu alanda devletin iki temel ihtiyacını gidermek üzere hizmet etmiştir: Birincisi devlet adına enformasyon akışını takip etmek (siyasetin gözcülüğü), ikincisi ise devlet siyasetinin propagandasını yapmaktır. Enformasyon akışının siyaset açısından önemi nedeniyle bu faaliyetlerden birincisi BYEGM'nin birincil görevi ve uzmanlık alanı haline gelmiştir. Flow of information has had prime importance in infrastructural and superstructure transformation of the society and has played decisive role on big changes like Reform, Renaissance and Industrial Revolution. Information means, which have an effect on individual's political and economic decisions, have been a media to set off dominance in the class struggle and other political struggles, as well. The transformation of the West has end up with a superiority over the East. This advance in the West created a pressure on the Ottoman Empire. The public of the Empire, which had financial problems due to the failure in the country's ground was another pressure factor for the government. In these circumstances the Empire undertook steps towards renovation taking example of the West. The government has set up institutions to work at information field for making use of media's potency on the public. Directorate General of Press and Information (BYEGM) was such an institution. BYEGM has operated in information field to support government's policies during both Ottoman era and the Republic era. BYEGM has worked in information field for two basic requirements of the government: The first is monitoring flow of information (observing for politics), the second is propagandize for politics. Based on the importance of flow of information in terms of politics, the first duty has been prior mission and the profession of BYEGM. 276

Kurulduğu günden bugüne başarı grafiği her geçen gün yükselen işletmelerin ortak özellikleri arasında iyi bir yönetim yapısına sahip olması yer almaktadır. Kuşkusuz bunda, bilim ve teknolojik gelişmelerin yakından takip edilerek bunlardan işletmeye uygun olanların uygulanmasına yönelik adımların atılması yönündeki kararların alınması da etkili olmaktadır.Kurumsal Kaynak Planlama (KKP) sistemleri 2000'li yılların başından itibaren işletmelerde popülerliğini her geçen gün arttıran, yüksek teknolojiye dayalı, bilgisayar destekli, iç ve dış süreçlerin entegrasyonunu sağlayan sistemlerdir. Sistem, işletme içindeki üretim, malzeme, muhasebe, insan kaynakları gibi birçok sürecin merkezi bir veri tabanından birbiriyle iletişimini sağlarken, dışarıda da tedarikçi ve müşteri ilişkileri yönetimlerini etkin kılmaktadır.İşletme faaliyetleri sonucu ortaya çıkan finansal verilerin doğru bir şekilde sunumu ve analizi işletmeye sunulan alternatif karar süreçlerinde daha stratejik adımlar atmasını sağlamaktadır. Bu işletmenin hem yönetim karar aşamalarında gerekli olmakta hem de işletme dışındaki bilgi kullanıcıları için gerekli olmaktadır. İşletmenin diğer süreçleriyle bütünleşmiş bir Muhasebe Bilgi Sistemi (MBS)'ne sahip olması verilerin daha güncel, sağlıklı ve çabuk bir şekilde elde edilmesine yardımcı olmaktadır. KKP sistemleri de işletmelere sunduğu bu özelliklerden dolayı muhasebe bilgi akışı sürecinin geçmişten günümüze gelişiminde önemli bir rol almıştır.Bu çalışmada, KKP sistemlerinin gelişimi, yapısı, sistem modülleri ile MBS'nin özellikleri hakkında genel bilgiler sunulmuş olup, KKP sistemini kullanan örnek bir işletmede muhasebe bilgi akışı incelenerek işletmede meydana gelen olumlu ve olumsuz özellikler araştırılmıştır. Having a qualified management structure is placed among the most crucial success factors for the companies which have increasing trend in their businesses since the first day of their foundations. Without doubt, observing scientific and technological developments closely and taking steps in order to apply the proper scientific and technological advancements to the organizational processes have a great affect on those kinds of success stories.Since the beginning of 2000s, Enterprise Resource Planning (ERP) applications are the systems that gained a great popularity by their abilities in terms of integrating external and internal business processes on the basis of high technological infrastructure and computer support. ERP systems are capable to combine all internal business processes such as production, material management, accounting and human resources in centralized data base structures and provide communication among them. At the same time, ERP systems enable efficient supply chain and customer relations management by integrating information flow between external and internal parties.Proper analysis and presentation of financial information that is produced as a result of business activities give companies a powerful strategic tool in their decision making processes. Furthermore, that kind of information is used broadly not only by firm representatives but also many stakeholders in today?s broaden market structures. Having an integrated Accounting Information System (AIS) that is combined with the other processes of company helps to reach valuable financial information on time and healthy basis. With their ability on those kind of advancements, ERP systems have a great contribution in the development of accounting information systems from past to the present.In this study, progress of ERP systems, their structures, the interaction among ERP modules with Accounting Information Systems (AIS) are presented and a general overview is provided. Moreover, an accounting information flow is examined in a company that uses ERP system and its contributions are detached with respect to situations that existed in company?s history. 122

Artan rekabet baskısı ile işletmelerin, daha kısa sürede, daha fazla kazanç sağlayacak ürünler üretmesi gerekmektedir. Bunu sağlayabilmek içinise işletmenin elinde bulundurduğu kaynakları en verimli şekilde ve en az maliyetle kullanmalı ve sahip olduğu iş bilgisinin bir bilgi akış sistemi ile etkin olarak dolaşmasını sağlamalıdır.İşletmede bölümler arasında bilgi akışının sağlıklı bir şekilde yapılabilmesi için öncelikli olarak iş süreçlerinin tanımlanması ve aralarındaki ilişkileri tanımlayacak modelleme teknikleri kullanılmalıdır. Bu çalışmada, insan kaynakları fonksiyonuna ait performans değerlendirme sürecinde etkin bir bilgi akışı oluşturmak için öncelikle, performans değerlendirme sürecine ait iş süreç haritaları ve iş akış modelleri oluşturularak, süreçte tespit edilen sıkıntıların giderilmesine yönelik benzetimli bir uygulama yapılmıştırAnahtar kelimeler: Bilgi Yönetimi, İş Süreçleri Modelleme, IDEF Firms have to produce the more profitable products in a shorter time because of the increasing competitiveness. To ensure this, firms must use their available resources in a productive and cost-effective way and permit their business knowledge to circulate in an effective information flow system.To ensure that the information flow among the divisions of the firm must be provided in salutary way, firstly business processes must be defined and then modelling techniques that define the relationships among them must be used. In this study, in order to make the information flow effective in performance evaluation process related to the function of human resources, firstly business processs maps and flow models related to performance evaluation process are formed and then an simulated application is made to solve the problems determined in the processKey words : Information management, Business Processes Modelling, IDEF 111

Muhasebe sistemi, kullanıcılara ekonomik kararlar verirken faydalanmaları için işletmenin finansal durumu, performansı (faaliyet sonuçları) ve finansal durumundaki değişiklikler hakkında bilgileri sunar. Ekonomik sistemin en önemli parçalarından biri olan işletmelerin, faaliyetlerinin ve faaliyet sonuçlarına ilişkin bilgilerinin işletme ile ilişkisi olan taraflara tam ve doğru olarak sunulması ekonominin devamlılığı, etkinliği ve bireylerin refahının korunması ve artırılmasında önemli rol oynamaktadır. Bu bağlamda, ekonomideki bilgi akışı diğer araçların yanı sıra önemli ölçüde muhasebenin ürettiği bilgilere dayalıdır. Bu açıdan bakıldığında; muhasebenin temel amacı, herhangi bir işletmenin finansal durumu ve faaliyet sonuçlarını gösteren raporların ve bilgilerin sağlanması ile bunların analizi ve yorumlanması olarak ifade edilebilir. Muhasebe bilgileri birçok kişi tarafından kullanılmakla birlikte sermaye piyasası yatırımcıları için firmanın gelecekteki nakit akımını tahmin etme ve firmanın hisse senetlerinin risk ve getirilerini değerlendirmede en önemli kaynaklardan biridir.Bu tezin amacı, İstanbul Menkul Kıymetler Borsasında muhasebe bilgi sistemi tarafından üretilen bilgilerin işletmenin ilgili taraflarından en önemlilerinden biri olan yatırımcılar (ortaklar) tarafından kullanılıp kullanmadığını tespit etmektir. Bu amaçla yapılan ampirik çalışmada değişken olarak hisse senedi getirileri, karlar, nakit akımları, tahakkuklar ve bunların değişimleri kullanılmıştır. Yapılan analizler sonucunda muhasebe verilerinin bilgisel içeriğe sahip oldukları genel olarak bulgulanmış ancak kriz dönemlerinde anlamlı sonuçlar elde edilememiştir. Bunun yanında değişkenlerin sürekli veya geçici olarak sınıflandırılmaları durumunda da bilgisel içerikte değişikliklerin olduğu belirlenmiştir.Çalışmada ayrıca muhasebe verilerinin bilgisel içeriğin Uluslararası Muhasebe Standartları ile uyumlu Türkiye Muhasebe Standartlarının uygulanmasıyla arttığı sonucuna ulaşılmıştır. Accounting information provides the users with the information regarding the, financial condition, performance and changes in the financial condition of the firm to be used in economical decisions. As the firms are major actor in the economic system, comprehensive and accurate disclosure to the investors by the firms plays a critical role in the sustanance of smooth- running and effective economy and enhancement and prevention of individual wellfare. In this regard, the information flow in the economy besides other instruments depends to a great extend on the information provided by accounting. From this point of view, the main purpose of accounting can be expressed as the provision of the reports and information regarding the financial situation and operations of a firm and analysis and the interpretation of this information. Although the accounting information is used by a wide range of people, it is one of the prominent sources that enables the investors in the financial market to forecast the future cash flow and to assess the risk and return of the stocks of the firm.The purpose of this dissertation is to detect the use of the accounting information in the İstanbul Stock Exchange by the shareholders, as one of the prominent stakeholder of a firm. To this end, return on stock, earnings, cash flows, accruals and change in their values are the variables employed in the study. The result of the analysis generally verifies the information contet of accounting data, however, no significant results attained during crisis periods. In addition, the study shows that the content of information varies depending on the classification of the variables as permanant or transitory.The study also shows that the information content of the accounting data increases with the employment of Turkish Accounting Standards in accord with the Internatonal Accounting Standards. 191

Çalışmanın merkezinde uluslararası habercilik alanında ortaya çıkan tek yönlü enformasyon akışı ve bu dengesizliği oluşturan nedenler, uluslararası iletişim dolaşımındaki tek yönlülüğün çözüm yolları ve uluslararası enformasyon dolaşımı çerçevesinde etkilenen taraf olarak Azerbaycan görsel işitsel yayıncılığı ve haberciliği yer almaktadır. İletişim teknolojilerinin hızlı gelişimi ile kendini gösteren tek taraflı enformasyon akışı, özgür ve serbest, iki yönlü ve dengeli enformasyon akışı ve iletişim dünyasındaki dengesizliğin sonucu oluşan Medya Emperyalizmi ve Kültürel Emperyalizm gibi terimlerin ve bu dengesizliği oluşturan nedenlerle dünya genelinde bu dengesizliğin önlenmesi adına yapılan MacBride Raporu gibi olguların tartışıldığı çalışmanın birinci ve ikinci bölümü literatür taraması yöntemiyle hazırlanmıştır. Çalışmanın üçüncü bölümünü oluşturan uluslararası enformasyon akışının Azerbaycan'a etkilerini içeren konuya ise ülkenin görsel -işitsel yayıncılık ve haberciliği de tartışılarak açıklık getirilmiş ve röportaj gibi tekniklerden ve anket gibi ampirik çalışmalardan yararlanılmıştır. In the center of the study there are the one-way information flow which occurs in international communication, and the reasons of that imbalance, the solution ways of the one-way situation in international circulation and as affected side in international information circulation the Azerbaijani visual audio broadcasting and reporting. The one-way information flow which occurs with the rapid growth of information technologies, free and independent, the terms such as ?media imperialism? and ?cultural imperialism? which comes into existence as the result of bidirectional and balanced information flow and imbalance in communication world, the reasons of that imbalance and MacBride report which is made in order to prevent such kind of imbalance all over the world are discussed in the first and second parts which are prepared with the method of literature scanning. The subject including the affects of international information flow upon Azerbaijan is discussed in the third part exampling visual ? audio broadcasting and reporting and different kinds of techniques such as interviewing, and an empiric study survey are used to make the subject clearer. 372

ÖZETDengesiz haber(bilgi) akışının gelişmekte olan ülkeler üzerine etkisini konu edinmemdeki temel amaç, uluslar arası enformasyon dolaşımındaki dengesizliğin hangi sebeplerden kaynaklandığını, gelişmekte olan güçsüz ülkeler üzerinde ne gibi etki yarattığını ve bu tek yönlü- dengesiz akışın önüne nasıl geçilebileceğini inceleyerek açıklığa kavuşturmaktır.Uluslararası enformasyon akışının gelişmiş ülkelerden gelişmekte olan ülkelere taraf tek yönlü seyri dünya iletişim düzeninde çarpıklığa yol açmakta ve gelişmekte olan ülkelerde bağımlılık yarattığı kadar, medya emperyalizmi ve kültürel emperyalizm gibi kavramları da beraberinde getirmektedir.İletişim teknolojilerindeki gelişmelerin ekonomik açıdan güçlü yapıya sahip ülkelerde cereyan etmesi ve güçsüz ülkelerin bunu geriden izlemesi, başta ABD'nin savunduğu serbest enformasyon dolaşımının kapitalist zihniyete yaraması, medya alanında oluşturulan uluslar arası tekelleşmelerin güçlüler lehine işlemesi ve dünya genelinde haber dolaşımını yönlendiren dört büyük haber ajansının (AP, UPİ, Reuters, AFP) batılı ülkelere ait olması, CNN ve BBC gibi dev medya istasyonlarının ve ilk 20'ye giren reklam şirketlerinin uluslar arası iletişimi kendi ülkelerinin çıkarları doğrultusunda etkilemesi, dengesiz enformasyon akışının başlıca sebepleridir.Bu dengesizliğin 1970'lerde fark edilişinden bu yana başta UNESCO tarafından çeşitli çalışmalarla "dengeli ve eşit enformasyon dolaşımı" sağlanmak istense de, bu durum ABD ve bir takım Avrupa ülkelerinin uluslararası pazardan elde ettikleri çıkarlara ters düştüğünden ötürü çeşitli bahanelerle engellenmektedir.Her ne kadar Yeni Uluslararası Enformasyon ve İletişim Düzeni Arayışı konusunda tartışmalar sürse de, günümüz haber(bilgi) akışında dengesizlik devam etmekte ve dünyaya açılan her türlü iletişim kuruluşları dünya barışının gerçekleşmesi açısından çok yararlı olabilecekleri halde, tek yönlü iletişim faaliyetleriyle gelişmiş ülkelerle gelişmekte olan ülkeler arasında uçurum yaratmaktalar.Tüm çabalara rağmen durumun düzeleceği şimdilik zor görülmektedir.ABSTRACTMy aim in studying the effects of the unbalanced news flows on developing countries, is getting answers for following questions: what is the sources of the international information cycle unbalansness; influences on weak countries; and how to take measures for single- directed unbalanced news flows.Single- directed flow of international information from developed countries to developing ones is distoring the world's comunication order. It aslo makes developing countries thanks to which concepts such as media imperialism and culture imperialism appear.Basic reasons of unbalanced information flow are: evolution in comunication technologies is done by economically powerful countries and weak ones follow them, free comunication cycle which is supported by USA benefits to the capitalist mentality, four big news agencies ( AP, UPI, Reuters, AFP ) belong to the western countries and this situation helps them monopolize the media sector easily, big media companies such as CNN and BBC and big advertisement agencies named big 20 are influencing international comunication to benefit to ther own countries.Although hard works are done for getting "balanced and equal information cycle" by the leadership of UNESCO since 1970, they could not succed because of the USA and some Europe Countries' perevention as these works is not in direction of their self-interests.Even though discussions about new international information and comunication order is continued, unbalanceness in news flows is continuing. Big comunication institutions continue to give single- directed news, even balanced information cycle can be very useful for the peace all over the world.In spite of all eforts, it seems very difficult to change the condition in news cycle.

ÖZET Her türlü bilgi akışının çok yoğun olduğu çağımızda, insanlar her an ihtiyaç duyduklarından az veya ihtiyaçlarından çok fazla bilgi ile karşılaşmaktadırlar Bilgi doğru zamanda doğru yerde olduğunda insanların faydasına çalışan bir araçtır, Insanlar, iş fonksiyonlarını yerine getirirken bilgiye ihtiyaç duyarlar. Çok fazla bilginin, işlenmesi, tasnif edilmesi, yorumlanması, gerektiği kadarının güvenli bir ortamda saklanması, doğru bir şekilde aktarılması gereklidir. Eksik bilginin tamamlanması, düzeltilmesi gereklidir. Günümüzde bilgi akışı, gerek verilen bir zaman birimi içinde spesifik sonuçların öneminin vurgulanabilmesi, gerekse tedarikçiler ve müşteriler gibi tam bir bilgi değişim zincirini içine alabilmesi bakımından sürece yönelik olmalıdır. Son yıllarda gittikçe daha fazla şirket, karşılaştığı en acil ve önemli sorunlardan birine, ancak tam anlamıyla entegre bir doküman, ve iş akış yöntemi sisteminin çözüm getirebileceğinin bilincine varmaktadır. Bu çözüm en yeni kuşak sistemlerin kullanımıyla sağlanan etkin bilgi erişimi ve dağıtımı sayesinde, doğru verinin, doğru zamanda, doğru ellerde olması anlamına gelmektedir. En son verilere dayanan karar ve süreçler; müşteri hizmetleri, zamanında dağıtım, kalite yönetimi ve proje koordinasyonu ihtiyaçların daha iyi karşılanması ve böylece bir şirketin daha iyi yönetilmesi anlamına gelmektedir. Büyük şirketlerde, yapılandırılmış iş verilerine kıyasla, bilginin %80'i yapılandırılmamış durumdadır. Yapılandırılmamış bilgilerin çoğu kez kısa bir yaşam süreci ve tek bir versiyonu vardır; örneğin bir defa işlem gören ve sadece faturalama veya itiraz halinde tekrar ele alınan müşteri siparişleri gibi. Bunlar çok az sayıda erişimle uzun dönemli olarak saklanabilir. Bilginin sadece %20'si mühendislik verileri veya güvenlik düzenlemeleri gibi kritik iş verileridir. Bu kesimdeki verilerin ve süreçlerin uzun bir yaşam döngüleri ile birçok da versiyonu vardır ve işletmeler için stratejik önem taşırlar. Bu bilgiler, ihtiyaç duyulduğunda, kullanmaya yetkisi olan kişiler için her zaman hazır bulundurulmalıdır. Bu çalışma şirketler arasındaki, şirket içindeki, departmanlar ve kişiler arasındaki bilgi akışını ve türlerini inceleyerek, bilgi akışındaki aksaklıkları ortaya çıkarmakta ve bu aksaklıkların giderilmesinde bilgi sistemlerinin yararlarını incelemektedir. Bilgi, sayısal, grafiksel, ve kavramsal olarak incelenmiştir. Sayısal ve yazılı bilgi analitik olarak incelenmiştir. Aksaklıkları belirlenmiş ve aksaklıklar matematiksel olarak ifade edilmişlerdir. Bu çalışmada kavramsal bilgi akışındaki aksaklıklardan da örnekler verilmiş ancak analizi ve çözüm uygulamaları bu çalışmaya dahil edilmemiştir. SUMMARY MODELLING INFORMATION FLOW IN INFORMATION SYSTEMS In our century where all kinds of information flow is dense, people usually face with information much more or less than what they need. As a resource when information is in time and at the right point it is useful for people to do their work and to give decision. People need information while doing their business process. People have difficulties in capturing, transmitting, storing, retrieving, manipulating, handling, classifying and interpreting data. Information more than needed should be handled, summarised, classified and stored with secure. Information less than needed should be completed by capturing, transmitting and manipulating. In our century, information flow should be structured to impress the importance of specific conclusions and to put the vendors, customers and all the other business partners in a big chain of information flow. In our country, every year more and more firm realises that only integrated documentation and business proses system can solve their most urgent and important problem. With the use of new technology, effective access to information is possible. So the information is there when, where and by whom it is needed. In this thesis, information flow, in business environment, in a firm, between departments, work groups and individuals, is analysed. This study comprises problems in information flow and decreasing these problems using information systems and information technology. Information flow is modelled and the structure that an information system should have is described. Going through the types of information it is seen that there are basic three types which are numeric, graphic and conceptual. The loss in numeric data is analysed and defined with a mathematical model. Reasons for the loss and techniques to prevent from loss is discussed. It is realised that even in big companies, in comparison with structured data, 80% of information is unstructured. Unstructured data is usually a short term data and it only has one version. Information has a number of special characteristics related in various ways to the effectiveness of information systems. Usefulness depends on a combination depends on a combination of information quality, accessibility and presentation. Usefulness of information starts with quality expressed in terms such as accuracy, timeliness, and completeness. Even high quality may not ensure usefulness if the information is difficult to access. For XIexample, information on paper in a file cabinet may be useful for looking up individual facts but virtually useless for statistical analysis. As mentioned in application part of this study, information about daily production can be kept in a file cabinet. But when management ask for weekly, monthly or even yearly analysis of the production data and statistical information it will be very difficult to gather the data, summarise it and present it to management. It will be difficult for weekly analysis but it will be impossible for yearly analysis. And accessibility may not ensure usefulness unless the information can be presented appropriately. One person's information may be another person's noise. It is not always true that always true that information is power. A splotch on a x-ray might say a lot to a radiologist and nothing to an untrained observer. Likewise a sharp month to month inventory increase might be mysterious to a new analyst but obvious to an expert. For information to give people power, people need the knowledge to interpret it and do something with it. Soft data may be just as important as hard data. Formal information systems, provide only part of the information people and organisations need. Hard data, clearly defined data generated by formal systems, must often be balanced with soft data, intuitive or subjective information obtained by informal means such as talking to people or interpreting rumors or gossip. Hard data is more precise and systematic, whereas soft data is often fuzzy and full of personal viewpoints. If a manager wants to find out why his companies productivity varied unexpectedly, he would combine analysis of hard data, such as trends in output per labor hour, with use of soft data obtained by talking to different individuals around the company. Ownership of information may be difficult to maintain. Information is unlike other types of property because it can be duplicated and distributed so easily. Some cases needs quite strict authorisation because if systemised information can be reached easily. More information may be better or worse. The combination of computer and communication technology has made much more information available than was ever available before. Even though they lack much specific information that would be important, many business professionals feel overwhelmed with the amount of information they have. The phenomenon is called information overload. Providing the truth on some issues may be a punishable offense. The ancient admonition not to be the messenger of bad news applies to this day. Information systems are systems that use information technology to capture, transmit, store, retrieve, manipulate, or display information used in one or more business processes. Successful information systems help balance six related elements; customers, products, business process, participants, information and technology. As described in this study, information systems can improve communication and decision making performance within business processes. One way of improving communication using information systems in bases of variable capacity is to XIIcommunicate more information or more types to more people and to make more decisions using better, more complete information. Information systems make sure different people receive the same communication, repetitive decisions are made in the same way. Information systems improve productivity by achieving more communication and making better decisions with less effort. Information systems eliminate undesirable delays in communication and in decision making. Information systems, permit communication in many different forms, maintain decision quality across a wider range of situations and make sure communications go only to the intended recipients. System makes sure decisions are controlled only by those authorised to make the decisions. Information systems provide many ways to improve communications, thereby improving a firm's internal operation, its contact with customers, and ultimately its success. There are many ways to use information technology to improve decision making. Since communication and decision making are tightly intertwined, any of the approaches mentioned earlier for improving communication can have an impact in improving decision making. Much of an information system's impact is determined by the extent to which it imposes structure on decisions or other tasks. An information system imposes a small degree of structure if it provides tools or information a person can use but does not dictate how the tools or information should be used in making the decision. There are many reasons of information loss. Sometimes data can not be captured right from the source and sometimes even the data is gathered from the source it does not reach to the point correct. The source of the data is the person or organization that produced the data. Both internal and external data is needed for many purposes. It is easier to capture internal data but combining and reconciling data from internal and external sources is crucial in analyzing the business environment. Sources of data can also be formal or imformal. Formal sources include information systems, progress reports, published documents, and official statements from company officers. Informal sources include personal communications such as meetings and conversations during and outside work; conversations with customers and competitors; and personal observations of work habbits, work environments, and work relationships. Interpreting data from informal sources often involves more intuition and experience than interpreting data from well - defined formal sources. Even inaccurate data from formal sources is usually organized and reasonably clear. In contrast, data from informal sources is often disorganized. People have problems with the information flow because they usually does not define their needs correct. So the information comes to them may be too much but does not contain what they need. Sometimes people not speaking at the same level of information may cause problems. They may not understand each other but worse than that they may think, they do understand each other. xnNot knowing how to communicate in which case is another problem. Using wrong media can waste time and may be useless. People should know when to use telephone, when to write a memo or when to organize a meeting. If someone tries to give an important information to several people by calling them may cause loss in information. For impressing people with the given information, information should be on time. The age of the data is the amount of time that has passed since the data were produced. The age of data produced daily, weekly or monthly by a firm's information systems is easy to determine. The age of data from other sources may be less apparent. Timeliness is the extend to which the age of the data is appropriate for the task and the user. Different tasks have different timeliness requirements. Information may not be accurate and precise. Accuracy of information is the extend to which the information represents what it is supposed to represent. Increasing the accuracy of information is an important purpose of information systems. Precision is the fineness of detail in the portrayal. It is possible to measure both accuracy and precision although the measures depend on the type of data and the situation. The typical measure of accuracy is error rate, the number of errors compared to the number of items. The measure of precision for numerical data is the number of significant digits. Inaccuracy consists of two components; bias and random error. Bias is systematic inaccuracy due to methods used for collecting, processing, or presenting data. Bias is rarely an issue in the raw data from transaction processing system because they are built and documented carefully and scrutinised in many ways. However data from these systems can be presented in a biased way using graphs and models. Bias pervades informal systems in many organizations, especially in the way verbal information and recommendations are repeatedly filtered and sanitized until their meaning changes. Extreme cases of bias are various forms of lying, such as distortions, misleading advertising, and fraud. The other component of inaccuracy, random error, also called noise, is inaccuracy due to inherent variability in whatever is being measured. The concept of random error is important for interpreting fluctuations in measures of performance reported by information systems. Part of the random error in the data in an information system may result from inadequate data entry controls and procedures for correcting mistakes. Another problem in information flow may be the incompleteness of information. Completeness is the extend to which the available information seems adequate for the task. Except for totally structured tasks, it is often impossible to have totally complete information because some other factor might always be considered. Information is complete if the user feels it is unnecessary to obtain more information before finishing the task or making a decision. People must often work with XIVincomplete information. Business professionals are often confronted with crises that need some kind of resolution immediately, even if more information might lead to a better or more comfortable decision. What information systems must do is to make these situations rare. While communicating if individuals have different norms of value information flow nay not be accurate. So before deciding for a project group or some kind of work group people with same aim must be collected. Than a common terminology must be prepared before starting to work. Sometimes being in different locations cause problems for information flow. Different companies of a group should work together and must have information flow between. Electronic data interchange must be used in such cases. Electronic data interchange also can be used between the firm and the customers. In the application section, some of these obstacles and handicaps are mathematically modelled and methods for optimisation are discussed. Many subsystems of the system is overviewed and the subsystem with most obstacles is chosen to analyze. The information which must flow in the subsytem is determined and the loss in the information is defined mathematically. After applying information system tools and with the help of information technology the loss of information system is minimized. Different types of information systems may be applied for different types of environments and situations. For one of the situations transaction processing system is used because, collecting and storing information about transactions and controlling some aspects of transactions was needed to obtain complete information. In another situation management information system is used to gather, summarise and present information for management. Management information system converted transaction processing system data into information for monitoring performance and managing the organization. The third application is about office automation system that provide effective ways to process personal and organizational business data to individuals, to perform calculations, and to create documents. It is also a kind of execution system. It supports communication or information sharing between people doing different parts of the tasks. Although numeric and graphic information is analysed in this study, conceptual information flow is not modelled. Conceptual information is related with individuals, the relation between people, their educations, social and cultural capabilities and differences. That is why it is not included in the framework of this thesis. It can be dealt as a topic of another thesis. XV 178

ÖZET Geleneksel organizasyon ve yönetim teknikleri, büyük ölçekli ve modern teknolojilerin kullanıldığı günümüzün inşaat projelerinin istenilen süre, maliyet ve teknik özelliklerle gerçekleştirilmesinde yetersiz kalır. Bu da proje yönetimini destekleyen ve kontrolü kolaylaştıran yeni sistemlerin kullanılmasını zorunlu kılar. Özellikle büyük projelerde bilgi ve karar akış sistemi proje yönetimini kolaylaştıran ve etkinleştiren çok önemli bir faktör olarak ortaya çıkmaktadır ve sistem her projenin kapsamına, organizasyon yapısına ve büyüklüğüne göre farklılık göstermektedir. Bu çalışmada İzmit Entegre Çevre Projesi'ndeki bilgi ve karar akış sistemi ortaya konulmuş ve sistemin etkinliği değerlendirilmiştir. 1. Bölümde; inşaat projelerinin kendilerine özgü özelliklerinden ötürü bilgi ve karar akış sistemlerinin kurulması ve etkin olarak çalışması gerekliliği vurgulanmış ve inşaat projelerinin kendilerine has özellikleri maddeleştirilmiştir. 2. Bölümde, İzmit Entegre Çevre Projesi'nin kapsamı içerdiği tesislerle ilgili bilgilerle açıklanmış, projenin fizibilitesi her tesis için sosyal ve sağlık açısından sağladığı yararlar ve mali analizlerle ortaya konulmuş, projenin ihalesi ile ilgili bilgiler kronolojik olarak sıralanmış, bilgi ve karar akış sistemini biçimlendiren sorumluluklar üzerinde durularak sözleşme koşullan ve organizasyon konulan ile ilgili açıklamalara yer verilmiştir. 3. Bölümde; projede bilgi ve karar akış sisteminin nasıl oluşturulduğu, sistemi biçimlendiren organizasyon ve görev tanımlan açıklanmıştır. Projede yüklenici durumundaki konsorsiyumun ortaklarından Vinsan A.Ş.'nin planlama departmanında hazırlanan ve projede bilgi akışını sağlayan raporların ne amaçla, hangi içerikle, nasıl hazırlandığı ve gönderildiği yerlerle ilgili bilgiler akış şemalarıyla anlatılmıştır. Ayrıca projede kararların alındığı toplantıların ne amaçla, hangi sıklıkla, kimlerin katılımıyla yapıldığı ve bilgi akışını sağlayan raporların toplantılarda nasıl kullanıldığı ve karar akışının nasıl işlediği ortaya konulmuştur. Sonuç ve Öneriler Bölümünde; sistemin etkinliğinin değerlendirilmesi için gerekli olan kriterler ortaya konulmuş ve bu kriterlere göre sistem değerlendirilmiştir. Bu değerlendirme yapılırken konu birçok kaynaktan araştırılmış ve bir bilgi ve karar akış sisteminde bulunması gereken nitelikler ve dokümanlar eldeki sistemle karşılaştırılmıştır. Ayrıca yazarın raporlarla ilgili önerileri ve bu önerilerin projenin kontrolüne getirdiği kolaylıklar maddeleştirilmiştir. vn INFORMATION AND DECISION FLOW SYSTEM AT THE IZMIT INTEGRATED ENVIRONMENTAL PROJECT SUMMARY Information and Decision Flow System at the İzmit Integrated Environmental Project was investigated according to the information getting from master program in this study. Writer study now at Planning Department of Vinsan at the Project as Planning Engineer. Preparation of thesis cause imported changes at writer's visual angle for the project and her job, expansion of the writer's idea and increase appreciation of the job. This study is the application example when compare the other theoretical studies dealing with subject which had been prepared before and subject is understood easily with the examples at this study. Image of dependences between managements or departments jointing at the construction project is complex. This situation form the complex organization which composed of different professions, activities and departments. Formation of effective information and decision flow system is necessary for the explanation and organization of job and determination of authority and responsibilities. Firstly, project was explained and information about organization of the project was given. Izmit Integrated Environmental Project is approved by Council of Ministers and issued in Official Journal on 29.01.1993 no: 21480 with the project no: 93K80390 and described as `Waste and Recovery of Waste Residues` among urgent and important projects. The tender of the construction was achieved on approvals of - Prime Ministry: Under Secretary of Foreign Trade and Treasury - State Planning Organization - Ministry of Interior - Ministry of Environment and has been awarded to consortium. Consortium is Vinsan Incorporated - Lurgi Energie und Umwelt Gmbh. The loans for the project were pursued and developed by the consortium and accepted by Treasury and Loan Agreements were signed by 1 1. 03. 1 994. The project consists of the below plants;. Clinical and Hazardous Waste Incineration and Power Production Plant vm. İzmit Eastern Part Domestic and Industrial Waste Water Treatment Plant. Industrial Waste and Domestic solid Waste Sanitary Landfill. Waste Water Interceptor. River Rehabilitations Owner Contractor Engineer Contract Value Construction Period İzmit Greater City Municipality `Vinsan Incorporated and Lurgi Energie und Umwelt GmbH` Consortium Ingenieur Gesellschaft Abfall Prof. Tabasaran und Partner GmbH - Germany 464,179,140 DM 36 Months Technical Advisors Geotechnique Waste Technology Structural Analysis Design Companies Technologic Concept Interceptors Waste Water Treatment Plant Civil Works Prof. Dr. Ahmet Sağlamer İstanbul Technical University Prof. Dr. Erol Üçer Dr. Cem Avcı Bosphorus University Prof. Dr. Çetin Yılmaz Middle East Technical University Prof. Dr. Erkan Özer İstanbul Technical University Lurgi Energie und Umwelt GmbH RTMLtd. İMECE International Engineering Management and Technology Ltd. Clinical and Hazardous Waste Incineration and Power Production Plant Civil Works : Prokon Engineering Ltd. Industrial Waste and Domestic Solid Wastes Sanitary Landfill: Er-GE Ltd. ELC Ltd. IXVİNSAN OWNER (İZMİT GREATER CITY MUNICIPALITY) ) ENGINEER (IGA) J CONTRACTER (CONSORSRJM) J } LURGI J Organization Chart of İzmit Integrated Environmental Project Return of Investment: The investment of the project is based on economical analysis. Within this framework, project expenditures are to be return in a way and dates foreseen by the analysis. The operational management shall be ensured by an organism or a company to be formed solely for this purpose. This institution would be in charge of management of technical running of the system and collecting the interest incomes with objective of covering all investment debts and to realize additional investments. Basic Sources of Income Wastes might be brought to the land field by the third parties, as well processing. These wastes are subject to payment. Hazardous solid wastes also would be accepted in the field with a special compensation price. Hazardous wastes will be incinerated in a way to create a power source whose extra products would be sold to national energy network. Waste water would be connected to constructed interceptors and money would be collected from these users.Waste Water brought by special tanks to be poured to interceptors or directly to water treatment plant would be compensated. Wastes of some usefulness would be separated and kept apart for a more valuable process. Status of Construction Tender Date Letter of Acceptance Coming into force of the Contract 24th May 1993 28th May 1993 23th March 1994 Site Handover Interceptors Waste Water Treatment Plant Sanitary Landfill Incineration and Power Plant River Rehabilitation 17th August 1994 17th August 1994 17th August 1994 15th March 1995 25th June 1995 Information and Decision Flow System An effective information system encompasses the use and generation of information. The primary purpose of management information system is to expose significant relationships that will decrease uncertainty in organizational decision-making with a corresponding increase in the utilization of organization resources. Those concerned with achieving this goal need some criteria for guiding their efforts. This necessary considerations include a knowledge of the types and qualities of information needed throughout the organization, for the fate of business is determined by the information supplied the decision-maker. Specification of Information I

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Kaotik sistemleri karakterize eden en önemli özellikler, başlangıç şartlarına duyarlılıkları ve dönemli olmayan karmaşık hareketleridir. Kaotik sistemlerin bu özelliklerini incelemek ve birbirlerine senkronlanabilme olanaklarını araştırmak amacıyla bu çalışmada, Rössler ve Lorenz kaotik sistemleri elektronik elemanlarla gerçekleştirilip kaotik hareketleri incelendi. Böylece Rössler sisteminde, kontrol parametresi değiştiğinde bir denge noktasının nasıl etkilendiği gözlendi. Eğer iki bağımsız kaotik sistem aynı başlangıç şartlarıyla çalışmaya başlarsa, bu şartlardaki küçük bir fark zamanda üstel olarak büyüyecektir. Biraz sonra iki sistem ilişkisiz hale gelir. Fakat, Pecora ve Caroll iki kaotik sistemin senkronizasyonunun mümkün olduğunu gösterdi. Uygun şartlar altında zamanın akışıyla kaotik vericinin değişkenleri asimptotik olarak alıcının değişkenlerine yaklaşacaktır ve kaotik vericinin değişkenlerini adım adım takip edecektir. Bu davranışı görmek için iki Lorenz sisteminin senkronizasyonu ve kaotik veri iletimi, sürme amacıyla tek değişken kullanılarak gerçekleştirildi. Ayrıca bu çalışmada, iki değişken kullanılarak senkronizasyonun ve kaotik veri iletiminin mümkün olduğu 5 boyutlu bir sistemde gösterildi ve bilgisayar benzetimleri yapıldı. Böylece, sadece bir senkron kaotik sistemin, iki değişken kullanılarak bilgi taşıyan iki işaretin gönderilmesi için yeterli olduğu gösterildi.Anahtar Kelimeler : Kaos, Dallanma, Senkronizasyon, Kaotik Bilgi İletimi A Study of Chaotic Motion in Electronic Circuits Perhaps the most well known of the properties that characterize chaotic systems is their sensitivity to initial conditions and their complex nonperiodic motion. In this work, Rössler and Lorenz chaotic systems are implemented in electronic circuits to study their chaotic motions. How the stability of an equilibrium point is affected when the control parameter is varied in the Rössler systems is investigated. If two independent chaotic systems are started with the same initial conditions, any arbitrarily small difference in these conditions will grow exponentially in time. As time elapses, the motions of the two systems will be uncorrelated. But, Pecora and Caroll have shown that it is possible to synchronize two chaotic systems. Under the proper conditions as time elapses the state variables of the chaotic transmitter will converge asymptotically to those of the receiver and continue to remain in step with the values of the variables of the chaotic receiver. To see this behavior, two Lorenz systems were built and, using only one variable for drive, synchronization and subsequent chaotic data transmission were demonstrated. Moreover, in this work, the possibility of synchronization and the chaotic data transmission using two drive variables is shown and simulated in a 5 dimensional system. Thus, it is shown that one pair of synchronized chaotic systems is sufficient to transmit two information-bearing signals using two drive variables.Key Words : Chaos, Bifurcation, Synchronization, Chaotic data transmission 74

ÖZET `Toplam Kalite` anlayışının uygulamaya geçmesi için ilk ve tek önemli şart, tüm yapının eğitimi ve Toplam Kalite Yönetimi davranış biçimlerinin geliştirilmesidir. Kalite felsefe olarak benimsendikten sonra tüm yapıya ulaşması ve etkin olabilmesi için eğitim ilk basamaktır. Kalite eğitim ile başlayacak, devam edecek ve yapıya yerleşecektir. Bu çalışmada Toplam Kalite, Toplam Kalite Yönetimi ve hizmet sektörü hakkında genel bilgiler verildikten sonra, TKY hizmet sektörü açısından irdelenmeye çalışılmıştır. Hizmet sektöründen örnek olarak sigortacılık ele alınmıştır. Sigortacılık ile ilgili temel kavramlara yer verilmiş ve TKY için gerekli olan eğitim ve doğru ve kaliteli bilgi akışı için örnek sistem tasarımı yapılmıştır. Gümrük Birliği'nin sigortacılık sektörüne etkisi ve sektörün Avrupa Birliği ile entegrasyonu hakkında görüşlere yer verilmiştir. Avrupa Birliği'ne geçiş öncesi sigorta sektörünün durumu ve geçiş gerçekleşirse sektöre getilerinin neler olacağı konusuna değinilmiştir. Örnek eğitim sisteminde sigorta sektöründe çalışanlar ve sektörle ilişkili olan ve eğitilmesi gereken topluluklar belirilenmiş ve hepsi için ayrı ayrı eğitim programları hazırlanmıştır. Ayrıca tüm yapı için bakıldığında eğitimin etkinliğinin ölçülebilmesi için yöntemler geliştirilmeye çalıştırılmıştır. Ayrıcayapılan çalışmaya referans olarak başvurulduğunda faydalanılmak üzere Türkiye'de kalite ile ilgili eğitim veren firmaların listesi verilmiştir (ulaşılabilenlerin telefon ve adresleri ile birlikte). Sigorta şirketleri gibi hizmet üreten sektörlerde bilginin doğru, zamanında ve güvenilir akışı önemlidir. Buradan yola çıkarak sigorta şirketleri için bilginin akış kaynaklarından biri olan yazılı iletişim standartları için örnek bir sistem geliştirilmiştir. x SUMMARY TOTAL QUALITY MANAGEMENT AND AN EXAMPLE ABOUT EDUCATION AND INFORMATION FLOW ON SERVİCE SECTOR The challenges, excitement and opportunities in quality technology and management are increasing yearly. in the 1990's, ali organizations face the issues of improving product and service quality, containing costs and enhancing innovation. Quality and competitiveness are now synonymous. Quality is satisfaction of customer wants, needs and expectations at a competitive cost. Quality is conformance to specifications, customer satisfaction and value added. Total Quality Management is identified as an effective system which integrates the quality maintenance and quality improvement efforts of various groups in an organization to produce products and services that will ensure the full customer satisfaction on the most economical level. Över the past decade, Total Quality Management has been öne of the most publicized and popular management initiatives. Why does TQM only work for some organizations and not for others? The answer lies in the fact that TQM and other management initiatives, such as downsizing ör reengineering, are about organizational change. A lot is known about organizational change, but few TQM programs make use of this knowledge. Six facts about organizational change Constant change is rapidly becoming öne of the defıning realities for business. Organizations that can çöpe with change will survive and thrive, while those that cannot will wither and fail. xiThe following six facts about organization change have a direct impact on the success ör failure of programs like TQM. Fact 1. Change can be accomplished, but is difficult Fact 2. Imposed change will be resisted Fact 3. Full cooperation, commitment, and participation by ali levels of management is essential Fact 4. Change takes time Fact 5. Not get positive results at first Fact 6. Change might go in directions you didn't intend The best way of measuring the performance of total quality process and to promote the quality level of the firm, is quality assurance and assessing quality. Standardisation and quality assurance is the external side total quality process to proof the quality level. The standards, like İSO 9000 is the best known way of assurance of the quality level. The İSO 9000 series of international quality standards was first published in 1987. Five basic quality system documents were released. Since their introduction to a somevvhat questioning user base, these standards have become öne of the most significant influences on the advance of the global quality movement. Now, most business organizations with international undertakings ör intentions are well aware of these standards. Many organizations are learning more about these documents and their application. A TQM management system begins with top management commitment and leaderships. Management determines the total quality vision and plans for the organisation, and must review and encourage its progress tovvard the achievement of total quality. xiiThe total quality approach to this has four steps: 1.Make quality a full and equal partner with innovation from the inception of product development. 2.Emphasise getting high quality product design and process matches upstream-not after manufacturing planning has already frozen the alternatives. 3.Make full service suppliers a quality partner at the beginning of design rather than a quality surveillance problem later. 4.Make the acceleration of the effectiveness of a company's quality program. Total quality consists of simultaneously satisfying ali of an organisation's stackholders: shareholders, customers and management and non management employees. TQM has evolved to help achieve and maintain total quality, and it includes human, logical and technical aspects. Total quality management's success depends on the functional training. Dr. Kaoru Ishikavva, Japan's foremost authority in the field of quality, says, `Quality control begins with education and ends with education. To promote quality with participation by ali, quality control education must be given to ali employees, from the president to assembly line workers. Total quality control is a thought revolution in management, therefore the thought processes of ali employees must be changed. To accomplish this, education must be repeated över and över again ` Educating employees about quality serves several purposes: it introduces the company's new vision, values and mission, it provides the tools for self-management and development; it establishes a corporate culture focus on the prevention and the solution of problems and on the continual improvement of performance. xiiiThere are at least four different audiences for quality education in a company:. Top management,. Middle managers,. Quality team leaders. Workers. The educational process should be customised for each of these audiences. Education for the top management should emphasise developing skills in mentoring, coaching and supporting quality improvement. Appropriate courses for middle management include participate management and basic statistical processes. Because these managers will be responsible for training other personnel, they also should take a `train the trainer` course and skills to guide maximum performance from their employees. Educating team leaders have more technical courses about quality. Training for lower level team members should provide them with methods to improve their specific technical and interpersonal skills and should help them develop skills in statistical problem analysis, self- management and leadership. Like total quality management, training must be thought as continuous improvement subject. Total quality process's success depends on continuous training approach of the firm. In the first chapter Quality, Total Quality Management and Quality on Service Sector's basics are given. In the second chapter Quality Assurance System is given. In the third chapter Total Quality on Service Sector and Insurance Sector is xivIn the forth chapter TQM and Education In the fifth chapter A model for Education System, according to TQM specifications. A model for Information System for Insurance Company xv 171

ÖZET Bir kamu kuruluşu olan Kütahya Manyezit İşletmeleri Anonim Şirketi (KUMAŞ) 'nde performansın iyileştirilmesi ve verimliliğin artırılması için bir sistem analizi çalışması yapılmış ve sistem; üretim teknolojisi, stok durumları, organizasyon yapısı, form ve bilgi akışları yönünden incelenmiştir. Analizlerden elde edilen bilgilerin değerlendirilmesi sonucunda ; Yeni üretim teknolojilerinin kullanılması, ve sistemdeki kaynakların geliştirilmesi, organizasyon yapısının yenilenmesi, stokların azaltılması öngörülmüştür. Bunun yanında form akışlarında gereksiz yere yapılan ve zaman alan işlemlerin tasarrufu amacıyla; evrak işlemlerinde tam zamanında üretim felsefesi uygulanmış ve evraklar üzerinde süre açısından getireceği faydalar sunulmuştur. Tez giriş bölümü ile başlamakta, sistem analizi kavramlarının ve yöntemlerinin tanımlandığı ikinci bölümle devam etmektedir. Refrakter sanayi hakkında genel bilgiler üçüncü bölümü oluşturmaktadır. Dördüncü bölümde KUMAŞ için yapılan ve tezin uygulama kısmının ilk bölümünü oluşturan sistem analizi çalışması açıklanmış beşinci bölümde ise bu incelemelere getirilen çözüm ve öneriler yer almaktadır. Tez sonuçlar ve öneriler bölümü ile sona ermektedir. vııı SUMMARY ANALYZING A REPRACTORY BRICK PRODUCTION SYSTEM AND PROVIDING JUST IN TIME INFORMATION PLOW System and system analysis have been one of the most important and the most popular concepts in business literature within the last decade. A more general defination can be given for this concept is an integrated sets of procedures for basic business functions such as Sales Invoicing, Purchasing ect. System is also defined as a technique of problem solving, plannang, process, structure or methnodogy. Every firm has its own business system either it is in formal or informal structure. Expecially in small and yougn firms using many procedures is developed by time in informal ways, People who do the work know this procedures and applies them according to their experiences. These procedures work until the firm reaches to a point that one needs to make easier these activities and give them structural base. Because of the complexity of the activities and amount of the work increase, there will be some defeat in system which the firm applies. In contrast with the preceding approach, in formal structure, everbody knows what to do and standart way of business activities. By doing that the aim is to simplify the procedures and to put them in a formal and written structure to avoid arbitrary, Personel behavior. The other important aim is systems or procedure design is to make easier the process of decision making for those who are engaged with these activities and managers, and so that to use economically the company recourses. Because every activity which is not designed and defined results wasting the time. For this aim, at first, basic concept of systems analysis have been examined and explained in the second chapter. In the third chapter, the refractory industry has been introduced. The refractories industry utilizes various kinds of raw materials, natural and artificial, and in the course of brick making processes, relevant to pottery art is IXdisplayed. Although the fundamental purpose of the refractories industry is to raise profits to the maximum like other industries. The refractories industry compriser two production categories, conventional refractories and newly developed advanced refractories: conventional refractories are produced by blending natural raw materials, thereafter through molding, sintering and dressing, with the purpose of adding value to the products concerned. Advenced refractories are produced by utilizing the results of rnesearch activities. These two kinds of refractories are produced by identical technology and complement each other in the activities of enterprises. The research and development of refractories features a high percentage of success compared with other materials research. The reason is that refractories are characterized by multi-structural elements such as materials, pores, grains, ect., together with various conditions of manufacturing such as molding pressure firing temperatures, therefore a few improvments in the factors concerned bring a big result. However, research into refractories requires large amounts of money, due to the high temperature furnaces and repetitions of experiments using expensive artificaial materials. Most developed countries like Japanese and Israel allocate very large money for new technology and other research and development activities. Although Turkey has very big natural source and has a lot of plants producing refracteries, doesn't have a research and development department for advenced refractories. But Japanese and other developed countriy's refractories industry has made every effort to create top qualities utilizing raw materials imported from overseas, like the steel industry, and adding values by development of advanced technology. The high level of enthusiasm for R&D, and the consolidation of infrastructure supporting the performance of kilns and furnaces in the design, operation and construction fields of engineering have been made possible by the collaburation of the resources, human, natural sources, environment and R&D. xIn conclusion, the technology of refractories can be summarized by the following equation; Technology = Human Power x Enthusiasm x Environment magnesium is one of the most common elements found in the world. It appears in water (sea) and in mineral forms. The main applications are in order of process: glazing in the ceramic industry,, insulating material, fertiliser, cattle diary, pharmaceutical industry and refractory industry. The use of sintered magnesia is concentrated in the refractory industry, and there, only in a small part of the applications. Magnesite as a chemically basic material can only be used in processes which are also basic in order to avoid chemical reactions between product and refractory material, because the main purpose of the use of magnesite is to allow the furnaces to reach high temperatures and to resist to this temperatures. This kind of magnesite is called sintered (dead burnt) magnesite. In order to meet the growing demand for top quality raw magnesites with low Fe203, Si02 and CaO content. The change in stell making processer changed so drastically from Siemens Martin Furnaces to convertes Electric Arc furnaces that the refractory raw materials used at that time proved to be insufficient regarding their refractoriness. The change in technology in stellmaking required high purity refractory raw materials which are not available in Central Europe but were found in Turkey. The Turkish raw magnesite is cryptocry stall ine, very low in Fe2°3/ favorable c/s ratio (>1), low in total impurities. There are two types of row materials. 1. Natural raw magnesite 2. Synthetic raw magnesite. The magnesium carbonate, magnesite (MgC03), has a theoretical magnesia content of 47.6 %. It occurs in nature in two physical forms. Crystalline and cryptocrystalline. Synthtic magnesia can be obtained from seawater and brines under use of chemical process and high amounts of energy. Besides being very expensive in production. The quantities on the market are decreasing constantly due to increasing costs of production. In the forth section one of the biggest refracterios manifacturer, KUMAŞ (Kütahya Magnesite Works Coorperation) is being introduced. KÜMAŞ was founded in 1972 in order to produce the best quality magnesite ores of the world. After carrying the first stage investment, it began to produce dead burnt magnesite. Initially the dead burnt magnesite production capacity was 72.000 tons XIannually. Then the demand has increased farover the existing capacity. By the end of 1982, a series of additional investments, which aim to increase the production capacity of plant from 72.000 tons to 144.000 tons annualy, have been done. KÜMAŞ has the most suitable natural magnesite sources with a total reserve of 50 million tons in the region of Eskişehir-Kütahya-Bilecik where the best natural magnesite of the world occur. KÜMAŞ obtain all its raw material from these open pit area by putting out to contract these areas. Kütahya magnesite works cooperation can be introduced as follow; The raw ores, transported from the mines to sinter magnesite plant by trucks, are processed in the Ore Beneficiation Section. In this unit, the raw ore is seperated from the gangue mineras and the size reduction of the raw ore is done by means of crushing, intermediate-stocking, washing, screening and hand picking operations. At the same time, the other fraction of the raw ore is seperated from the liberated gangue mineral by magnetic seperation devices. Thus certain fractions, enriched by decreasing the Si02 and other gangue contents, are stocked in the concentrat storage area. Annually 335.000 tons of concentrate can be obtained in the Ore Beneficiation unit with full capacity. The concentrate coming from the Beneficiation unit is sintered in the two rotary kilns of 72.000 tons per year capacity each. These kilns are superior and adventageous than the vertical kilns, Because they can burn the material with wider range of size fractions. These rotary kilns, having the legnth of 110 m and the diameter of 3.1 m. They are lined with suitable refractories and fuel oil fired. The sintered temperature is above 1900 C, the products of rotary kilns are stocked after passing through the rotary kilns coolers sintered magnesite is delivered either directly or after additinoal crushing, grinding and screening according to the requirement of the customers. The basic refractory Bricks plant which was contructed near the existing dead burning plant was completed in 1989. This plant produces 20.000 tons of fired bricks 7.500 tons of Pitch bonded bricks 6.500 tons of chemically bonded bricks 10.000 tons of Mac-Carbon bricks and 3 0.000 tons of monolithics mortars. All these products is produced by using its own dead burnt magnesite. The refroctory bricks plant consists of XIIthese logical departmants ; preparation of raw materials and additives, Dosing, Mixing, Shaping, Drying, Tempering, Firing, Cooling, Sheet Encasing, Packing and material storehouse. In the late of the fourth chapter. The structure of the firm have been examined and current applications of bubiness systems determined by a series of conversations with the responsible people. Besides to these conversations related activities have been observed on the job. As a result all the important business activities and forms flow have been determined on the which are in the responsibility of all the middle level managers. In the chapter four, the paper flow between the vice managers of KÜMAŞ was searched and found that there are papers or reports flowing from one service to another daily and monthly. Expecially monthly papers take much time to prepare, because of being a lot. All the papers and reports can be seen in sketch in chapter four. In the chapter five the solutions and suggestions after systems analize, are being given. These solution and suggestion can be catogorized in four group. 1. Production Technology : Refractory industry and refractories raw material need working with high technology. In order to reach highest quality standarts, it is necessary to invest millions of Dollars in R&D and technological development. Without this it is impossible to competite with developed country in this industry. In this area it is not important to be a largest producer, bout to be the best producer. KÜMAŞ has plenty of raw material sources but. It should allocated money for R&D activities and apply new technologies to get good qualility product. 2. Stock Level : The reduction of steel and iron production lately has caused the reduction of refracteries too. And chenese and, Harth Korean dead burnt magnesite have been sold with quite low prices in the world market. So KÜMAŞ couldn't balance the Demand-Submit. In 1992 the stock level of KÜMAŞ products were 61.68 tons of brick, 145.163 tons of row material, 16.508 tons of Konsantrated row material, 15.046 tons of dead burnt magnesite. xm3. Organizational Structure : Now, there are too many uneaployment and unnecessary position in KÜMAŞ's organization. A lot of manager and chief's cadre are empty. So, the organizational structure of firm has been rearrenged. The unnecessary manager and chiefs' cadre are removed. 4. Contemporary manufacturing approach and methodology has been successfully applied to simplify administrative work. Work flow analysis and just in time principles in a paperwork operation save millions of dollars. So we examined the KÜMAŞ's paper flow for all the level of administration and found that there is unnecessary repetition in papers writting. The papers are caused to wait intentionally or unintentionally. And three examples are given for of paper work in KÜMAŞ. We also suggest some solutions for possibilities of reduction of paper work too. xiv 115

ÖZET Günümüzde gerek genişleyen ve karmaşıklaşan işletme yapılarının, gerekse özellikle ülkemizde çağın gelişimine uyum sağlamaya çalışan orta ve küçük ölçekli kuruluşların etkin ve verimli çalışmasında, bilgi iletişim olanaklarının etkin kullanımının önemi giderek artmaktadır. Yönetim bilişim sistemleri, işletmeye ve çevresine ait tüm verileri bir bütün olarak değerlendirerek, her fonksiyonel grubun ve her yönelim kademesinin bigi ihtiyacını karşılamayı amaç edindiğinden, tüm alt sistemlerin işletme temel amaçlarını gerçekleştirmeye yönelik olarak entegre bir biçimde çalışmalarına olanak sağlayacaktır. Birinci bölümde, bilginin tanımı, özellikleri, veri ve bilgi kavramları arasındaki ilişkiler ve bilgi gereksiniminin nedenleri ele alınmaktadır. İkinci bölümde, yönetim bilişim sistemlerine ilişkin temel bilgilere yer verilmekle ve yönetim bilişim sistemlerinde etkinliğin arttırılması konusu incelenmektedir. Üçüncü bölümde ise. üzerinde etkin bir bilgi sistemi kurulabilmesi için. öncelikle işletme sisteminin ve birbirleriyle iletişim gereksinimi duyan temel fonksiyonel birimlerin tanınması ve aralarındaki iletişim tıkanıklıklarının incelenmesi gereğinden yola çıkarak, üretim işletmelerine ilişkin bir analiz çalışması yapılmıştır. vn SUMMARY EFFECTIVENESS IN INFORMATION COMMUNICATION Today, both in the management structures that grow wider and more complex and in the medium and small scale foundations, especially in our country, that are trying to keep up with the developing age, the information-communication networkhas an increasing importance. Since management Information Systems aim to provide the information required by each functional group and each management level by evaluating the data belonging to the foundation and the environment as a whole, they will help all subsystems to work in harmony trying to achieve the fundamental targets of the foundation. The goals of a Management information system can be divided into following categories - Cntral data base construction - Improvements on data connectness and timeliness - Procedure standardisation - Elimination of unnecessary decision points - Elimination of unnecessary control procedures - Office automation In the first chapter, the definition oi information, its charasteristics and the requirements for it are considered. vjijThe viewing of facts and events appropriate for communication or prossesing purposses, by people and/or by machinery are called data and the statements that are created by processing these facts and events for certain purposes are called information. The requirement information communication in a foundation depends on the scale of the foundation, the distribution of responsibility and authority between departments and the hierarchical structure of the management levels that the organisation is composed of. The essential characteristics of the information that is produced and communicated are listed below. - Having a correctness ratio appropriate to its quality and usage purpose - Being at the right place at the right time - Having a unity in purpose - Having enough contents and details appropriate to the purpose In the second chapter, the basic facts and developments about management information systems (MIS) are considered and güvüng some information about establishing an effectiveness MIS and going on. So. we discussed some related topics like data base management systems, data security, Performance management of the MIS. 4th generations technology, decision-support system and expert systems etc. Management information system can be defined as the producing and communicating of correct and meaning information at the right time decisive units that will arange the relations between the human, machinery, material and capital elements in the appropriate way in order for foundation to achieve the goals in the most effective way. IXThe basic components of management information systems are: - Hardware. Central processing unit(s). Information storage units. Input/output terminals - Software. Operating System programs. Library programs - Data bank. Related data groups that contain data about different users - Manpower. Systems analists. Programmers. System Operators. Key- punch operators. Managers The essential caharacteristics of Management information systems are listed below - The subsystems that form the information systemshould have a modular structure- In information production, the subsystems should use the data belonging to the system as a whole and the optimisation should be done regarding the whole system. - The system should be most flexible and should have a structure appropriate to possible future changes. - It should give the necessary outputs to all levels in management. - The information that serves a spesific purpose should be gathered togather in an apprpriate format. - It should be convenient and easy to operate. In the third chapter, the management system is considered in broad terms and the primary functional groups that need to communicate with each other are examined. Today the constantly changing and developing new management methods concentrate on increasing the efficiency and the effectiveness in the foundation, increasing the sensitivity of individualsand the managers on their work and working problems and giving opportunity to the individuals in solving their problems. A foundation consists of working units which carry out the primary functions in achieving the fundamental goals and which need to communicate with each other and with the environment of the foundation in order to carry out their functions. For the reveal the relations between these working units, it is necessary to determine detailed responsibility and authority limits. XIThe primary functional subunits of a producing foundation are listed below. - Production Planning - Material Requirement Planning - Puchasing - Enterence of goods - Enterence Quality Control - Technical Service - Technical Planning - Production Guiding - Production - Quality Control For the reorganisation of the present information systems and the designing of new ones, the present process and information flow should be determined in detail firstly. The points that should be researched in analyising the information flow can be summarized such: - From where and how is the information obtained? - Who uses the information for what pupose? - İs new information produced as a result of using the arriving information? If so, how is it recorded and whom and how it is sent? XJl 79

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