BibTex RIS Cite

TÜRK İMALAT SANAYİ BAĞLAMINDA İŞLETME PERFORMANSI DEĞERLENDİRMESİ

Year 2007, Volume: 9 Issue: 17, 137 - 152, 01.05.2007

Prof Dr Nizamettin Bayyurt Neyran Orhunbılge

Abstract

İşletmelerin başarıları ve devamlılığı gösterdikleri performansa bağlıdır. İşletme performansının değerlendirilmesi, işletmenin kuruluş amaçlarını ne ölçüde gerçekleştirdiğinin değerlendirilmesi demektir. İşletmelerin performanslarının değerlendirmesinde genellikle karlılık esas alınsa da tek bir ölçüt bunun için yetersizdir. Çalışmanın amacı işletmelerin performansını çok boyutlu değerlendirebilecek performans göstergelerini ve işletme performansını etkileyebilecek faktörleri tespit etmek ve bu iki grup arasındaki ilişkileri Türk İmalat Sanayi bağlamında tartışmaktır

Keywords

Performans ölçümü Türk İmalat Sanayi Kanonik korelasyon analizi

References

  • AKAL, Z. (1994). Total Performance, Productivity, Profitability and Cost Comparison
  • Between Manufacturing Public Business, (Turkish), National Productivity Centre Publications, Ankara, pp.1 AKAL, Z. (1996). Performance Measurement and Control in Business, (Turkish)
  • National Productivity Centre Publications, Ankara, pp.1 AMARATUNGA, D., DAVID B., MARJAN S. (2000). “Assesment of facilities management performance- what next ?”, Facilities, Vol.18, N. ½, pp. 66-75
  • ANDERSON, M. H., PREZAS A., (1999). “Intangible Investment, Dept Financing, and Managerial Incentives”, Journal of Economics and Business, 51, pp. 3-19
  • BARKER, R.C., (1995). “Financial Performance Measurement: Not a Total Solution”
  • Management Decision, Vol. 33, No. 2, pp. 31-39
  • BARNEY, J.B., (1991). “Firm resources and sustained competitive advantage”, Journal of Management, 17, pp. 99-120.
  • BERNSTEIN, J.I., (1998), “Inter-Industry and U.S. R&D Spillovers, Canadian
  • Industrial Production and Productivity Growth.” Industry Canada, Working Paper No. , http: //strategis.ic.gc.ca/epic/internet/ineas-aes.nsf/en/ra01581e.html , 26.07.2004
  • BLUNDELL, R., GRIFFTH, R., REENEN J. V., (1995). “Market Share, Market Value and Innovation in a Panel of British Manufacturing Firms”, Review of Economic Studies, 66, Issue 3, pp. 529-554
  • BRIGHAM, E.F., EHRHARDT, M.C., 2002, Financial Management, Thomson Learning, 10th Ed. pp.10
  • BRYNJOLFSSON, E., HITT, L., (2000). “Beyond Computation; Information Technology, Organizational Transformation and Business Performance”, Journal of Economic Perspectives 14, Vol. 4, Fall, pp. 23-48
  • CHAN, LUIS K. C., YASUSHI H., LAKONISHOK J., (1992) “Fundamentals and Stock Returns in Japan”, The Journal of Finance, December, pp. 1739-1764
  • CHIN, K. S., PUN K. F., (2003). “Development of knowledge-based self-assessment system for measuring organizational performance”, Expert Systems with Applications Vol. 24, Issue 4, May, pp. 443-455
  • CO, H.C., CHEW K.S., (1997). “Performance and R&D expenditures in American and Japanese manufacturing firms”, Int. J. Prod. Res., vol.35, No.12, pp.3333-3348
  • DHAWAN, R., (2001). “Firm Size and Productivity Differential: Theory and Evidence from a Panel of US Firms”, Journal of Economic Behavior and Organization 44, pp. 293
  • ELLIOTT, J.W., (1972). “control, size, growth and financial performance in the firm”
  • The Journal of Financial and Quantitative Analysis, Vol. 7, Issue 1, Jan., pp. 1309-1320
  • FAMA, E.F., FRENCH K. R., (1992). “The Cross-Section of Exepected Stock Returns”, The Journal of Finance, 47, pp. 427-465
  • FINK, G., WOLFGANG K., (2002). “Did Accession to the EU Affect Small and Large R&D Firms Differently? The Case of the Austrian Retail and Wholesale Sector”, European Integration online Papers (EIOP) Vol. 6 No: 9, http: //eiop.or.at/eiop/texte/2002-009a.htm
  • GAGNE, M.L., VENKATESHWAR K. R., (1999). “Predicting the Performance of Equity Mutual Funds”, Journal of Accounting and Finance Research, Vol 6, No.2, Spring, pp. 53-64
  • GRILICHES Z., (1994). “Explanations of productivity growth: Is the glass half”
  • American Economic Review, 84 (1), pp. 1-25. GÜNÇAVDI, Ö., HALUK, L., ÜLENGİN, B., (1999). Factors That Determine The Financial Structures of Istanbul Stock Exchange Traded Companies, (Turkish) Banks
  • Association of Turkey Publications, No: 209, pp.42 HAIR, ANDERSON, TATHAM, BLACK, (1998). Multivariate Data Analysis, Prentice Hall, pp. 443
  • HALL, M., WEISS L., (1967). “Firm Size and Profitability”, The Review of Economics and Statistics 49, vol 3, pp.319-331
  • HALL, B.H., KATRIN V., (1997)., “Innovation, Market Share, and Market Value”, june 1997, http: //elsa.berkeley.edu/users/bhhall/papers/HallVopel97.pdf 28.07.2004
  • HARRİS, R.G., (1999), “Determinants of Canadian Productivity Growth; Issues and Prospects”, Industry Canada, Discussion Paper, No.8, Dec., http
  • //strategis.ic.gc.ca/epic/internet/ineas-aes.nsf/en/ra01736e.html
  • HELFERT, E.A., (1977). Techniques of Financial Analysis: A Moden Approach
  • IRWIN Professional Publishing, 9th ed., pp.99 http: //ssc.uwo.ca/economics/undergraduate/400E-001/rkim.pdf, 02.08.2004 http: //mfs.rutgers.edu/conferences/10/mfcindex/mfc61-80.htm, 01.08.2004
  • Istanbul Stock Exchange, 1998, Year Books of Companies, ISE Publications, www.ise.org
  • Istanbul Chamber of Industry, Sept. 1997, Nov. 1997, Sept. 1998, Oct. 1998, Journal of Istanbul Chambers of Industry, (Turkish) ICI Publications, Istanbul JACOBSON, R., (1990). “Unobservable Effects and Business Performance”, Marketing Science, V.9, Issue 1, pp. 74-85
  • JOHNSON, R.A., DEAN W.W., (2002). Applied Multivariate Statistical Analysis, Prentice Hall, 2002, pp.543
  • KALD, M., FREDRIK N., (2000). “Performance Measurement at Nordic Companies”, European Management Journal, V.18, No.1, pp. 113-127
  • LA PORTA, R., FLORANCIO L.D.S., (1999), “The Benefits of Privatization: Evidence From Mexico”, The Quarterly Journal of Economics, v.114, n.4, pp. 1193-1242
  • LEVINE, M. S, (1977). Canonical Analysis and Factor Comparison, Sage Publications, p.6
  • LIRELY, R. L, ROBERT B. W., PHILIP L. L., (2000). “An Evaluation of the effect of the 1986 tax Reform ACT on Risk Adjusted Measures of Corporate Tax Equity”
  • Academy of Accounting and Financial Studies Journal, Vol. 4, No: 1, pp.46-68
  • LUO, Y., SEUNG H. P., (2001). “Strategic Alignment and Performance of market Seeking Mncs in China”, Strategic Management Journal 22, pp. 141-155
  • MARRIOT, F. H. C, (1952). “ Test of Significance in Canonical Analysis”, Biometrika, V.39, pp.58-64
  • MCCONNELL, J., SERVAES H., (1990), “Additional Evidence on Equity Ownership and Corporate Value”, Journal of Financial Economics 27, pp. 595-612
  • MORCK, R., SHLEİFER A., VİSHNY R. W., (1988), “Management Ownership and Market Valuation”, Journal of Financial Economics, 20, pp. 293-315
  • NEELY, A., GREGORY M., PLATTS K. (1995). Measuring Performance System Design: A literature Review and Research Agenda. International Journal of Operations and Production Management, 15 (4), pp.80-116
  • NEELY, A., (1999). “The Performance Measurement Revolution: Why Now and What Next?”, International Journal of Operations & Production Management, v.19, Issue.2, pp.205
  • OKTAY, M., (1998). Some Determinations about R&D Situations in Turkey From the view of R&D expended Small and Medium Enterprises, (Turkish), ICI Publications, No: 8
  • OPLER, T., TITMAN S., (1994). “Financial Distress and Corporate Performance”, Journal of Finance, XLIX (3), July, pp. 1015-1040
  • OSBORN, R.C., (1970). “Concentration and Profitability of Small Manufacturing Corporations”, Quarterly Review of Economics and Business 10, pp. 15-26
  • RAY, B. K., RUEY S. T., (2000). “Long Range Dependence in Daily Stock Volatilities”, Journal of Business & Economic Statistics, Vol 18, No. 2, April, pp. 254-262
  • ROBERTSON H.W., (1997). “A Construction Company’s Approach to Business Performance”, Total Quality Management, Vol. 8, Issue 2/3, June, pp.254-257
  • SCHMALENSSEE, R., (1989). “Intra- Industry Profitability Differences in US Manufacturing: 1953-1983”, Journal of Industrial Economics 37, pp. 337-357
  • STOCK, D., (1981). “A Canonical Correlation Analysis of the Moments of Bond Portfolio Return Distributions”, Review of Business and Economic Research, Vol 17, No. 1, Fall, pp. 64-71
  • TIMO S., ILKKA V., PAAVO O., (1997). “The Generalized Association Between Financial Statements and Security Charecteristics”, Scand. J. Mgmt, Vol. 13, No.2, pp.121-136
  • TOY, N., STONEHILL A., REMMERS L., WRIGHT R., BEEKHUISEN T. (1974). “A
  • Comperative International Study of Growth, Profitability, and Risk as Determinants of Corporate Dept Ratios in the Manufacturing Sector”, The Journal of Financial and Quantitative Analysis, volume 9, Issue 5, 1974 Proceedings, Nov., pp. 875-886
  • TRECARTIN, RALPH R. JR., (2000). “The reliability of the book-to-market ratio as a risk proxy”, Financial Services Review 9, pp. 361-373
  • WERNEFELT, B., (1984). “A resource based view of the firm”, Strategic Management Journal, 5, pp. 171-180
  • WINN, J., (1997). “Asset Productivity Turnaround: The Growth / Efficiency Challenge”, The Journal of Management Studies, 34 (4), pp. 585-600
  • YIN, X., (2004). “Canonical Correlation Analysis Based on Information Theory”, Journal of Multivariate Analysis, Vol. 91, Issue 2, Nov., pp. 161-176
  • YURDAKUL, M. (2003). “Measuring Long Term Performance of a Manufacturing Firm Using the Analytic Network Process (ANP) Approach”, International Journal of Production Research, v.41, n.11, pp.2501-2529

MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY

Year 2007, Volume: 9 Issue: 17, 137 - 152, 01.05.2007

Prof Dr Nizamettin Bayyurt Neyran Orhunbılge

Abstract

Both the success and continuity of an organization depend on its performance. Measuring the performance of an organization means evaluating the level to which organizational goals have been attained. Generally, profitability is used to evaluate companies, but a single measure of performance can not provide a clear concentration on the critical mission of organizations. The aim of this study is to find out the relations between the variables that can measure performance of companies and variables that can affect these performance variables and then to explain the relations between the two groups in the context of the Turkish manufacturing industry

Keywords

Performance Measurement Turkish Manufacturing Industry Canonical Correlation

References

  • AKAL, Z. (1994). Total Performance, Productivity, Profitability and Cost Comparison
  • Between Manufacturing Public Business, (Turkish), National Productivity Centre Publications, Ankara, pp.1 AKAL, Z. (1996). Performance Measurement and Control in Business, (Turkish)
  • National Productivity Centre Publications, Ankara, pp.1 AMARATUNGA, D., DAVID B., MARJAN S. (2000). “Assesment of facilities management performance- what next ?”, Facilities, Vol.18, N. ½, pp. 66-75
  • ANDERSON, M. H., PREZAS A., (1999). “Intangible Investment, Dept Financing, and Managerial Incentives”, Journal of Economics and Business, 51, pp. 3-19
  • BARKER, R.C., (1995). “Financial Performance Measurement: Not a Total Solution”
  • Management Decision, Vol. 33, No. 2, pp. 31-39
  • BARNEY, J.B., (1991). “Firm resources and sustained competitive advantage”, Journal of Management, 17, pp. 99-120.
  • BERNSTEIN, J.I., (1998), “Inter-Industry and U.S. R&D Spillovers, Canadian
  • Industrial Production and Productivity Growth.” Industry Canada, Working Paper No. , http: //strategis.ic.gc.ca/epic/internet/ineas-aes.nsf/en/ra01581e.html , 26.07.2004
  • BLUNDELL, R., GRIFFTH, R., REENEN J. V., (1995). “Market Share, Market Value and Innovation in a Panel of British Manufacturing Firms”, Review of Economic Studies, 66, Issue 3, pp. 529-554
  • BRIGHAM, E.F., EHRHARDT, M.C., 2002, Financial Management, Thomson Learning, 10th Ed. pp.10
  • BRYNJOLFSSON, E., HITT, L., (2000). “Beyond Computation; Information Technology, Organizational Transformation and Business Performance”, Journal of Economic Perspectives 14, Vol. 4, Fall, pp. 23-48
  • CHAN, LUIS K. C., YASUSHI H., LAKONISHOK J., (1992) “Fundamentals and Stock Returns in Japan”, The Journal of Finance, December, pp. 1739-1764
  • CHIN, K. S., PUN K. F., (2003). “Development of knowledge-based self-assessment system for measuring organizational performance”, Expert Systems with Applications Vol. 24, Issue 4, May, pp. 443-455
  • CO, H.C., CHEW K.S., (1997). “Performance and R&D expenditures in American and Japanese manufacturing firms”, Int. J. Prod. Res., vol.35, No.12, pp.3333-3348
  • DHAWAN, R., (2001). “Firm Size and Productivity Differential: Theory and Evidence from a Panel of US Firms”, Journal of Economic Behavior and Organization 44, pp. 293
  • ELLIOTT, J.W., (1972). “control, size, growth and financial performance in the firm”
  • The Journal of Financial and Quantitative Analysis, Vol. 7, Issue 1, Jan., pp. 1309-1320
  • FAMA, E.F., FRENCH K. R., (1992). “The Cross-Section of Exepected Stock Returns”, The Journal of Finance, 47, pp. 427-465
  • FINK, G., WOLFGANG K., (2002). “Did Accession to the EU Affect Small and Large R&D Firms Differently? The Case of the Austrian Retail and Wholesale Sector”, European Integration online Papers (EIOP) Vol. 6 No: 9, http: //eiop.or.at/eiop/texte/2002-009a.htm
  • GAGNE, M.L., VENKATESHWAR K. R., (1999). “Predicting the Performance of Equity Mutual Funds”, Journal of Accounting and Finance Research, Vol 6, No.2, Spring, pp. 53-64
  • GRILICHES Z., (1994). “Explanations of productivity growth: Is the glass half”
  • American Economic Review, 84 (1), pp. 1-25. GÜNÇAVDI, Ö., HALUK, L., ÜLENGİN, B., (1999). Factors That Determine The Financial Structures of Istanbul Stock Exchange Traded Companies, (Turkish) Banks
  • Association of Turkey Publications, No: 209, pp.42 HAIR, ANDERSON, TATHAM, BLACK, (1998). Multivariate Data Analysis, Prentice Hall, pp. 443
  • HALL, M., WEISS L., (1967). “Firm Size and Profitability”, The Review of Economics and Statistics 49, vol 3, pp.319-331
  • HALL, B.H., KATRIN V., (1997)., “Innovation, Market Share, and Market Value”, june 1997, http: //elsa.berkeley.edu/users/bhhall/papers/HallVopel97.pdf 28.07.2004
  • HARRİS, R.G., (1999), “Determinants of Canadian Productivity Growth; Issues and Prospects”, Industry Canada, Discussion Paper, No.8, Dec., http
  • //strategis.ic.gc.ca/epic/internet/ineas-aes.nsf/en/ra01736e.html
  • HELFERT, E.A., (1977). Techniques of Financial Analysis: A Moden Approach
  • IRWIN Professional Publishing, 9th ed., pp.99 http: //ssc.uwo.ca/economics/undergraduate/400E-001/rkim.pdf, 02.08.2004 http: //mfs.rutgers.edu/conferences/10/mfcindex/mfc61-80.htm, 01.08.2004
  • Istanbul Stock Exchange, 1998, Year Books of Companies, ISE Publications, www.ise.org
  • Istanbul Chamber of Industry, Sept. 1997, Nov. 1997, Sept. 1998, Oct. 1998, Journal of Istanbul Chambers of Industry, (Turkish) ICI Publications, Istanbul JACOBSON, R., (1990). “Unobservable Effects and Business Performance”, Marketing Science, V.9, Issue 1, pp. 74-85
  • JOHNSON, R.A., DEAN W.W., (2002). Applied Multivariate Statistical Analysis, Prentice Hall, 2002, pp.543
  • KALD, M., FREDRIK N., (2000). “Performance Measurement at Nordic Companies”, European Management Journal, V.18, No.1, pp. 113-127
  • LA PORTA, R., FLORANCIO L.D.S., (1999), “The Benefits of Privatization: Evidence From Mexico”, The Quarterly Journal of Economics, v.114, n.4, pp. 1193-1242
  • LEVINE, M. S, (1977). Canonical Analysis and Factor Comparison, Sage Publications, p.6
  • LIRELY, R. L, ROBERT B. W., PHILIP L. L., (2000). “An Evaluation of the effect of the 1986 tax Reform ACT on Risk Adjusted Measures of Corporate Tax Equity”
  • Academy of Accounting and Financial Studies Journal, Vol. 4, No: 1, pp.46-68
  • LUO, Y., SEUNG H. P., (2001). “Strategic Alignment and Performance of market Seeking Mncs in China”, Strategic Management Journal 22, pp. 141-155
  • MARRIOT, F. H. C, (1952). “ Test of Significance in Canonical Analysis”, Biometrika, V.39, pp.58-64
  • MCCONNELL, J., SERVAES H., (1990), “Additional Evidence on Equity Ownership and Corporate Value”, Journal of Financial Economics 27, pp. 595-612
  • MORCK, R., SHLEİFER A., VİSHNY R. W., (1988), “Management Ownership and Market Valuation”, Journal of Financial Economics, 20, pp. 293-315
  • NEELY, A., GREGORY M., PLATTS K. (1995). Measuring Performance System Design: A literature Review and Research Agenda. International Journal of Operations and Production Management, 15 (4), pp.80-116
  • NEELY, A., (1999). “The Performance Measurement Revolution: Why Now and What Next?”, International Journal of Operations & Production Management, v.19, Issue.2, pp.205
  • OKTAY, M., (1998). Some Determinations about R&D Situations in Turkey From the view of R&D expended Small and Medium Enterprises, (Turkish), ICI Publications, No: 8
  • OPLER, T., TITMAN S., (1994). “Financial Distress and Corporate Performance”, Journal of Finance, XLIX (3), July, pp. 1015-1040
  • OSBORN, R.C., (1970). “Concentration and Profitability of Small Manufacturing Corporations”, Quarterly Review of Economics and Business 10, pp. 15-26
  • RAY, B. K., RUEY S. T., (2000). “Long Range Dependence in Daily Stock Volatilities”, Journal of Business & Economic Statistics, Vol 18, No. 2, April, pp. 254-262
  • ROBERTSON H.W., (1997). “A Construction Company’s Approach to Business Performance”, Total Quality Management, Vol. 8, Issue 2/3, June, pp.254-257
  • SCHMALENSSEE, R., (1989). “Intra- Industry Profitability Differences in US Manufacturing: 1953-1983”, Journal of Industrial Economics 37, pp. 337-357
  • STOCK, D., (1981). “A Canonical Correlation Analysis of the Moments of Bond Portfolio Return Distributions”, Review of Business and Economic Research, Vol 17, No. 1, Fall, pp. 64-71
  • TIMO S., ILKKA V., PAAVO O., (1997). “The Generalized Association Between Financial Statements and Security Charecteristics”, Scand. J. Mgmt, Vol. 13, No.2, pp.121-136
  • TOY, N., STONEHILL A., REMMERS L., WRIGHT R., BEEKHUISEN T. (1974). “A
  • Comperative International Study of Growth, Profitability, and Risk as Determinants of Corporate Dept Ratios in the Manufacturing Sector”, The Journal of Financial and Quantitative Analysis, volume 9, Issue 5, 1974 Proceedings, Nov., pp. 875-886
  • TRECARTIN, RALPH R. JR., (2000). “The reliability of the book-to-market ratio as a risk proxy”, Financial Services Review 9, pp. 361-373
  • WERNEFELT, B., (1984). “A resource based view of the firm”, Strategic Management Journal, 5, pp. 171-180
  • WINN, J., (1997). “Asset Productivity Turnaround: The Growth / Efficiency Challenge”, The Journal of Management Studies, 34 (4), pp. 585-600
  • YIN, X., (2004). “Canonical Correlation Analysis Based on Information Theory”, Journal of Multivariate Analysis, Vol. 91, Issue 2, Nov., pp. 161-176
  • YURDAKUL, M. (2003). “Measuring Long Term Performance of a Manufacturing Firm Using the Analytic Network Process (ANP) Approach”, International Journal of Production Research, v.41, n.11, pp.2501-2529
There are 59 citations in total.

Details

Primary Language English
Journal Section Research Article
Authors

Prof Dr Nizamettin Bayyurt This is me

Neyran Orhunbılge This is me

Publication Date May 1, 2007
Published in Issue Year 2007 Volume: 9 Issue: 17

Cite

APA Bayyurt, P. D. N., & Orhunbılge, N. (2007). MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY. Manas Üniversitesi Sosyal Bilimler Dergisi, 9(17), 137-152.
AMA Bayyurt PDN, Orhunbılge N. MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY. Manas Üniversitesi Sosyal Bilimler Dergisi. May 2007;9(17):137-152.
Chicago Bayyurt, Prof Dr Nizamettin, and Neyran Orhunbılge. “MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY”. Manas Üniversitesi Sosyal Bilimler Dergisi 9, no. 17 (May 2007): 137-52.
EndNote Bayyurt PDN, Orhunbılge N (May 1, 2007) MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY. Manas Üniversitesi Sosyal Bilimler Dergisi 9 17 137–152.
IEEE P. D. N. Bayyurt and N. Orhunbılge, “MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY”, Manas Üniversitesi Sosyal Bilimler Dergisi, vol. 9, no. 17, pp. 137–152, 2007.
ISNAD Bayyurt, Prof Dr Nizamettin - Orhunbılge, Neyran. “MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY”. Manas Üniversitesi Sosyal Bilimler Dergisi 9/17 (May 2007), 137-152.
JAMA Bayyurt PDN, Orhunbılge N. MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY. Manas Üniversitesi Sosyal Bilimler Dergisi. 2007;9:137–152.
MLA Bayyurt, Prof Dr Nizamettin and Neyran Orhunbılge. “MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY”. Manas Üniversitesi Sosyal Bilimler Dergisi, vol. 9, no. 17, 2007, pp. 137-52.
Vancouver Bayyurt PDN, Orhunbılge N. MEASURING BUSINESS PERFORMANCE IN THE CONTEXT OF THE TURKISH MANUFACTURING INDUSTRY. Manas Üniversitesi Sosyal Bilimler Dergisi. 2007;9(17):137-52.