Suchergebnisse

Kamu hizmetleri, toplumun ortak gereksinimlerini karşılayan ve devamlılık arz eden hizmetlerdir. Bu nedenle, gereksinimlere uygun, verimli ve kolay ulaşılabilir hizmet üretimi, her şeyden önce idari yapının buna uygun bir şekilde örgütlenmesine, unsurları arasında akılcı bir görev paylaşımı yapılmasına bağlıdır.Günümüzde yerel yönetimler, mahalli nitelikte kamusal mal ve hizmet ihtiyaçlarını karşılayan, kendi yürütme ve karar organlarına sahip olan kamu tüzel kişilikleridir. Yerel yönetimler demokrasinin bir bakıma özü gibidir. Toplumun kendi kendisini yönetmesinin bilinen en başarılı, en mükemmel ve en mantıklı yollarından birisidir. Ülkemizde yerel yönetim birimleri içerisinde en fonksiyonel olan belediyelerdir. Ülke genel nüfusunun büyük bir kısmı belediyelerin sınırları içinde yaşamaktadır. Belediyeler sundukları hizmet yönünden halkın günlük yaşamında büyük öneme sahiptirler. 20. yüzyılın son çeyreğinden başlayarak değişen kamusal hizmet anlayışı, halkın yerel hizmetler yönünden belediyelerden beklentilerini de artırmıştır. Yazılı ve görsel basında çok telaffuz edildiği üzere, kamu yönetiminde yeniden yapılanma çalışmaları son yıllarda hız kazanmıştır. Yeniden yapılanma çalışmaları çerçevesinde, kamu kaynaklarının daha verimli ve yerinde kullanımının tespiti için kamu idarelerinin faaliyetlerinin amaç ve politikalara, kalkınma planına, programlara, stratejik planlara, performans programlarına ve mevzuata uygun olarak planlanması ve yürütülmesi, kaynakların etkili, ekonomik ve verimli kullanılması, bilgilerin güvenilirliğinin, bütünlüğünün ve zamanında elde edilebilirliğinin sağlaması amaçlamaktadır.Türk Kamu Yönetiminin bir parçası olan teftiş sistemi, "iç denetim" adı verilen yeni bir modelle tanışmıştır. AB ile başlayan müzakereler çerçevesinde 32. fasıl olarak bilinen "Mali kontrol" başlığı altında iç denetime ilişkin hususlar düzenlenmiştir. Ülkemizde yerel yönetimler için iç denetim, 5393 sayılı Belediye Kanunu ve atıfta bulunduğu 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu'nda yeni bir müessese olarak düzenlenmiş olup yeni sistem çerçevesinde iç denetim faaliyeti, idarelerin üst yöneticileri tarafından atanan iç denetçiler tarafından ifa edilecektir. Bu çerçevede, yönetime değer katma çabası, güvence vermesi, danışmanlık hizmeti ve etik kodları ile klasik teftiş sisteminin uzağında olan bu yeni denetim motifi; amaçları, kapsamı, ilkeleri ve evrensel geçerliliğe sahip standartları çerçevesinde ele alınmıştır. ABSTRACTPublic services, which are indispensable to meet the common needs of the society, need continuity. Therefore, in order to provide efficient services up to the needs, and easy to access, first of all, the total administrative body should be well organized and a rational distribution of tasks and cooperation among administrative units is needed.Today, local governments are public corporations which have their own decision making and executive bodies and provide local public services and goods. In a way local governments are the essence of democracy, and perhaps the best and the most successful way of self-administration. Among the most functional local administration units in our country are municipalities. A large percentage of the population in Turkey lives within the borders of a municipality. Thus the services they provide are of great importance in daily life. The public service understanding has undergone a great change since the late 20the century, which has caused greater expectations from municipalities.As we know from the written and visual media, there has been an increase in the reorganization efforts of the public administration in recent years. The aim of the reorganization attempts is to achieve a more efficient way to use the public funding and a more reliable way to access in time to more reliable data through a better organized administration system with well prepared plans and programs such as development plans, strategic plans and performance programs.As part of the Turkish Public Administration, the inspection system has been introduced to a new model: internal audit. Within the framework of the negotiations with EU, the subjects concerning the internal audit have been regulated under title of "Financial Control" known as Article 32. According to the new system regulated by the Municipality Law no.5393 and Public Financial Administration and Control law no 5018; the internal audit procedure will be carried out by the internal auditors appointed by the senior administrators of the administrations. In our study, this new inspection concept, which is far more different from the classsical understanding of inspection with its effort to add value to the administration, its advisory services and ethical codes, has been studied in terms of its scope, principles and universally accepted stan

Güney Afrika'da 1948 yılında başlayan Apartheid rejimi 27 Nisan 1994 yılında gerçekleştirilen ülkenin ilk ve çok partili demokratik seçimlerine kadar hâkim yönetim anlayışı olmuştur. Apartheid rejimi hükümetleri medyayı kendi kontrolleri altında tutmak için hem yasalardan hem de idari kontrol gücünden yararlanmıştır. Daniel François Malan ile başlayan ve 1960'larda zirveye ulaşan Apartheid rejimi basını ve tüm medyayı kontrol altına almıştır. Afrikaanca dilinde yayın yapan basın kuruluşları rejimin sözcüsü gibi hareket ederken, muhalif İngilizce basın sansüre maruz bırakılmıştır. Radyo ve televizyon sektörleri de Güney Afrika Yayın Kurumu (South African Broadcasting Corporation – SABC) tarafından kontrol edilmiş ve kurum tam anlamıyla 1980'lerin ikinci yarısından itibaren başlayacak olan liberalleşme dalgasına kadar televizyon ve radyo alanında ülkedeki tekel konumunu korumuştur. Sinemada durum bundan farklı değildir. A Şeması ve B Şeması sübvansiyonlarıyla Apartheid hükümetleri sinema sektörünü kontrol etmiş ve filmlerin otosansüre bağlı olmasını sağlamıştır. Apartheid ideolojisine aykırı filmlerin veya eleştirel filmlerin özgür bir şekilde halka gösterilmesi mümkün olmamıştır. Örneğin, eleştirel bir filmin yönetmeni olan Gibson Kente, How Long (1976) filminin içeriği yüzünden tutuklanmıştır. 1980 – 1990 döneminde üçüncü sinema ve eleştirel filmlerin yükselişe geçmesi ülkenin içinde bulunduğu siyasal ortamla direkt olarak bağlantılıdır. Apartheid rejiminin zayıflaması üzerine üçüncü kuşak sinema ve eleştirel filmler mevcut rejime karşı çok önemli bir sanat aracı olarak karşı durmuştur. Sistem ve hükümet eleştirisi yapmışlardır. Eleştirel filmler ve üçüncü sinema Apartheid rejiminin çözülme yıllarında demokrasi mücadelesini destekler nitelikte Apartheid eleştirisi yapmışlardır. Bu kuşağın en önemli özelliği rejim ve sistem eleştirisi yapmasıdır. Sinema alanına özgürlüğü getiren iki husus vardır. Birincisi, Güney Afrika'nın 1980'lerden itibaren büyük bir yıkıma sebep olabilecek bir iç savaşa doğru sürüklenmesidir. Bundan çekinen Apartheid hükümetleri sadece sinemayı değil, basın ve televizyon olmak üzere birçok medya alanını kısmen de olsa özgürleştirmiştir. Baskıları hafifletmiş ve muhalif gazetelerin yayınlarına izin verilmiştir. Bu ortamdan faydalanan yönetmen ve yapımcılar 1980 – 1990 döneminde üçüncü sinema kuşağını ve eleştirel filmleri beyaz perdeye aktarmışlardır. Sinema alanına özgürlüğü getiren ikinci ve en önemli husus siyasal dönüşümdür. Siyasal dönüşümün neticesinde demokrasiye geçilmesinin temel sebepleri uluslararası baskı, Güney Afrika'ya uygulanan ambargolar, siyahların silahlı mücadelesi ve ülkenin uluslararası toplumdan izole edilmesidir. Sinema Apartheid döneminde hükümetlerin baskısı altındayken siyasal dönüşümden sonra özgürlük ortamına kavuşmuştur. Siyasal dönüşümün en önemliayağı olan anayasa çalışmaları neticesinde 1996 Anayasası yapılmıştır. Bu anayasada medya ve ifade özgürlüğü garanti altına alınmıştır. İfade özgürlüğünün anayasal garanti altına alınması ırksal çeşitliliği ve demokrasisi sayesinde 2000'lerin başında gökkuşağı ulusu olarak nitelenen Güney Afrika'da sinemacıların özgür bir şekilde sanatını icra etmesine olanak tanımıştır. Siyahlar sinemada ayrıma ve ırksal kategorizasyona bağlı olmadan özgür bir şekilde sanatçı ve yapımcı olarak faaliyet göstermeye başlamışlar ve eleştirel yönü kuvvetli filmler çekebilmişlerdir. Makalenin amacı Güney Afrika'da sinemanın Apartheid döneminde ve sonrasındaki değişimini, bu değişimde üçüncü sinema dalgasının etkisini ortaya koymaktır. Bunu anlatabilmek aynı zamanda Apartheid rejiminin siyasal tarihine de değinmeyi gerekli kılar. Güney Afrika'da sinema siyasetten ayrı düşünülemez. Apartheid rejimi sinemayı sansür ve başka araçlarla kontrol altında tutmuştur. Apartheid hükümetlerinin baskısı yumuşadıkça sinemada özgür sesler duyulabilmiştir. Apartheid rejiminin çökmesiyle sinema aktörleri ve yapımcılarının özgürleştiğini görüyoruz. Makalede bu amaca uygun olarak yöntem seçiminde hassasiyetle davranılmış ve gelenekselci – tarihselci yöntem seçilmiştir. Sinemanın gelişimini ve değişimini sosyal ve siyasal bağlamından kopartamayız. Bu sebeple sosyal vakaları bir laboratuvar ortamında çalışmayı öneren davranışsalcı yöntemin yerine tarihsel ve sosyal bağlamında değerlendiren gelenekselci – tarihselci yaklaşım benimsenmiştir. Raymond Aron sosyal bilimlerde ve uluslararası ilişkiler çalışmalarında gelenekselciliği benimseyen bilim insanlarından biridir. Aron'a göre, sosyal vakalar yaşanan sosyal ve siyasal bağlamından kopartılamazlar. Bu sebeple makalede sinemanın gelişimi tarihsel ve sosyal olaylar bağlamında ele alınmış ve gelenekselci yöntem benimsenmiştir. ; In 1948, National Party won the elections under the leadership of Daniel François Malan. François Malan was the founder of Apartheid regime in South Africa. He wanted to divide the country into different races. In this system, black people were isolated from all segments of society and also government of the country. Afrikaans government exploited natural resources of the country and made black people slave and ordinary workers. African National Congress and blacks were organized by Nelson Mandela and his revolutionary friends to topple the regime. In 1980s and 1990s, Apartheid regime was weakened by international isolation, embargoes, economic recession, and armed attacks of African National Congress because of its racist stance. Upon this desperate situation, President of South Africa of that time Frederik Willem de Klerk started the era of political transformation by releasing Nelson Mandela and political prisoners from jail and opening the doors for negotiations. After hard negotiations between governing National Party and African National Congress, on 27 April 1994, African National Congress won the elections and Nelson Mandela was elected as the President of South Africa. In 1996, a new constitution was written. With this constitution, freedom of expression and media was taken under the guarantee of the constitution. This environment freed cinema and other types of media from Apartheid regime's fences. Since that time, South Africa has been called the rainbow nation for its various races, languages, and religions. During Apartheid regime, cinema and other types of media were controlled by Apartheid governments and Afrikaans people. Afrikaans press was the mouthpiece of the governing National Party. English press was censored by Apartheid governments and bureaucrats. Critical press and films were censored. South African Broadcasting Corporation (SABC), which was established in 1936 with an official act, has been the state monopoly of radio and television until the mid-1980s. Also, SABC was the mouthpiece of Apartheid governments. Cinema also has been censored until the mid-1980s. Apartheid governments created and used A Scheme and B Scheme Subsidies to control cinema sector. While A Scheme Subsidy was for English and Afrikaans films, B Scheme Subsidy was created for black films including black actors and languages. Films, which benefited from these subsidies, couldn't become critical of Apartheid governments. Critical films were censored and maybe banned according to their degrees. For instance, Gibson Kente, an important director of Apartheid era, was arrested because of his film called How Long (1976) and its critical context. However, political transformation, which was born because of economic recession, international isolation and armed struggle of African National Congress, changed this desperate situation. In 1980s and 1990s, third cinema and critical films developed in South African cinema. These films and third cinema criticized the system of Apartheid and governments. Also, father figure of state was criticized because of its brutal killings. These films were My Country My Hat (1983), Mathata (1984), Mapantsula (1988), the Chicken Man (1990), and Midnite Rush (1990). These cinema milestones criticized Apartheid regime and the system. Thanks to political transformation, which commenced in the late-1980s by National Party and African National Congress, South African cinema has seen an important freedom environment to produce films until today. While Apartheid regime was preventing black people from being actors and directors of films, in new rainbow nation black people can reach these positions while not being isolated by the whites of society. Ramadan Suleman, Khalo Matabane, Teddy Mattera, Zola Maseko, Ntshavheni Wa Luruli, John Kani, and Madoda Ncayiyana are important actors and directors of the new period. Moreover, in this new period black people can reach the presidency of South Africa. After Apartheid, the National Film and Video Foundation was founded to equally support film directors and actors whatever their races or religions. Today, South African cinema provides equal opportunities for blacks and whites. Blacks can take reasonable share from cinema sector today. The purpose of this article is to show changing nature of cinema during and after Apartheid, and impacts of the wave of third cinema on this changing nature. Being able to explain this also makes it necessary to touch upon political history of the Apartheid regime. Cinema in South Africa can't be separated from politics. The Apartheid regime controlled cinema through censorship and other means. As the pressure of the Apartheid governments decreased, free voices could be heard in the cinema. With the collapse of the Apartheid regime, we see the liberation of cinema actors and producers. In the article, the selection of the method in accordance with this purpose has been carefully treated and the traditionalist – historicist method has been chosen. We cannot isolate the development and change of cinema from its social and political context. Because of this reason, the traditionalist - historicist approach, which evaluates social cases in historical and social context, has been adopted instead of the behavioralist method that suggests working social cases in a laboratory environment. Raymond Aron is one of the scientists who embraced traditionalism in social sciences and international relations studies. According to Aron, social cases cannot be detached from their social and political context. For this reason, the development of cinema is discussed in the context of historical and social events in the article and traditionalist method has been adopted.

SUMMARYA great changement was occurring after fell down the Berlin Wall in East Europe, in 1989.The countries had begun to new period with high debts and inflation by these changements.East European countries have a common feature by carry out the transition period politics by rapidly in this process. So, it was necessity on stabilization politics but not easy.At result, privatization and restructure got an importance.I – THEORICAL AND CONSEPTIONAL FRAME OF MARKET ECONOMYFree market economy has the same philosophy and idea with liberalism. Economical liberalism is defended the free competition, reducing the customs taxes, import freedom and resisted to interference of state on the economy.Classical economy's base is economical freedom and market economy. Market economy is relying on free competition and private enterprise. Price mechanism and world prices are important. Interference of state must be in minimum levels. Public sector must be reduced. Basic factors such as wage, capital and foreign currency must reflect the real market prices, must get an importance to external trade.1-DEVELOPMENT OF MARKET ECONOMY1.1. CLASSIC REVIEWFree trade, specialization only on one field, annihilate the obstacles such as customs and quotas, interferences of state on the market are most important according to Adam Smith, which lived in 18th century.A specialization between nations must be obtained according to Ricardo. So, it must be an exchange on the entire world. 1.2. NEO-CLASSIC REVIEWAlfred Marshall, Leon Walras and Carl Menger is an echol. The state must be more active to improve the poor part of community and must create the opportunities on the market, get the taxes from revenues and wealth, finance the education, health, park and city planning, defence the personal freedom, private property and open markets, manufacture the public commodities.1.3. ORDO-LIBERALISM REVIEWIt is different from classic liberalism. Economical regularity is social which emerges in an evident process, not natural. Social and juridical standards emerge the economical system.Price, monetarily stability, sciences, stability and durability on economical politics are important to emerging of market economy.Basic aim is bring to existence an economical constitution.2- BASIC ELEMENTS OF MARKET ECONOMYBasic factors are enterprising, competition, economical ideas and attitudes.Enterprising is a person which makes unity the manufacturing factors, makes direct the investments, begins to motion by utilize the signals from internal and external markets, gets the share on productivity and determines the firm profit. Basic aim is profit.Competition is social event, protects the personal, which works with high productivity against to personal, which works with low productivity, uses the sources most effectively. Buyer and seller number must be too much in this system. Competition is opposed to monopolization but necessity laws and politics have to support it. ECONOMICAL IDEAS AND ATTITUDESIt includes price, wage, interest, hire and foreign currency. Price system occurs freely according to rate of request and demand conditions. At this straight, firms and consumers must carry out their decisions freely.3- MARKET MECHANISM FLOW AND ROLE OF SOURCE DISTRIBUTIONConsumers and producers have activities on the market economy. The prices are determined according to the lowest cost and to the highest profit.Ideal special future is high productivity, low profit and high production. Competition reduces the profit to the lowest level.Main mechanism on free market is price. If the relative scarcity is enough, request and demand is more or less equal.Producers and consumers may have a decision according to the price indicator and request and demand. This case makes lead the manufacturing, increases the alternatives, also economical activities make an harmony against to conditions.The evident features of market economy are free decision, liberty on preferences, a great price mechanism and competition. So, economical stability is obtainable.Interferences may apply on the market economy for public health, regulations on economical activities, protect the consumers. These motions are generally precautions to control of drugs and drink manufacturing and consumption, annihilation of harmful on public health, growth the power on economic morals, make grow the quality, regulation on manufacturing and marketing. The state may meddle with economy to development rapidly. For example, the state may encourage the saving, increase the rates of interest, decrease the taxes to get on the saving, provide the precautions on investment.The buyers and sellers cannot determine the price on one's own on free competition market. Otherwise monopoly, trust and cartels may occur, stability may out of order between commodity and services.Market economy may deviate from the rules on two main categories.Manufacturer, buyer and seller may make deviate from the rules. Especially trade unionization is effective on this deviation.The state may interfere in economy by taxes, if social and individual advantages different, it may deviate from competition market.The state is exist in every kind of economy and serves to people with harmony and politics and social philosophies of our age. Also it provides security, education and health services but it doesn't determine the prices. It is one of the biggest manufacturers at the same time.II – HISTORICAL WIEW TO BULGARIAN ECONOMY IN THE TRANSITION PERIOD OF FREE MARKET ECONOMY1. BASIC SOCIAL AND ECONOMICAL INDICATORS1.1. GENERALThe form of government is republic, capital is Sofia, Population is 8.297.000(1997), increasing of population is %0. 7, distinctive characteristics in common with Turkishs, Pomaks, Russians, Gipsies, Tatars, Jewishes are in 16 percent.Estimated agricultural area is 1/3 and woodland is 1/3 of all the land. Charcoal, petroleum, natural gas, ferrum and sources except metal are too much. Bulgaria can't use the money too much on surroundings cause of economical lacks.Too many people are migrated to Turkey reason of economical lacks after communism regime. Population is decreased year by year, but unemployment.2. BULGARIA BEFORE 1989Ottoman empire had governorship on the Bulgaria more 500 years till 1908. Then, Bulgarian Kingdom is founded in 1908. Stamboliyski is in powered from Farmer Party in 1920. A new fascism supporter government is founded but communists and farmers were outside of government.Bulgaria is allied with Germany in 1941. Although a new government was found in 1944, the republican regime with referendum is founded in 1946. The new constution is validated in 1947. Cercenkov is in powered in 1950, relations with U.S.A. were out of order and membership of United Nations was validity in 1955.The new constitution is validated in 1971. T.Jivkow is in powered continually, became arrested cause of irregularity in 1990 and then, again a new constitution is validated. Communist Party is made to take out of only one party. In that year, state's name is changed to Republic of Bulgaria and removed the communist symbols from flag. Privatizational laws are validated with Jelev in 1992. The Government of Videnov is contraried the privatization in 1994.Peter Stoyanov is Nato's supporter and he was president in 1996. United Democratic Forces is in powered with 52 percent of vote after selections in 1997.2.1. COMECON AND COLLAPSING OF SYSTEMComecon is a union that emerged by East European Countries. Bulgarian economy has begun to transition period with some negative ness like other East European countries causes of political incompetence and dissociating end of 1980s.Bulgaria which had more than 60 percent of export to associate but it had couldn't find the new markets cause of inadequate ship of quality standards and had an old technology. Foreign currency reserves are high level. It has too many debts, political incompetent ship in the land. Financial system is not conformity to market economy and also could not claim 2 million dollars of money owing from Iraq because of golf war. So, Bulgaria couldn't save from crisis because of above reasons.2.2 GENERAL ECONOMICAL DEVELOPMENT AND SECTORSBulgarian manufacturing industry basically is founded on textile, wooden engrave, leather products and food prep rationing sectors.Bulgaria had realisation the attacks on the heavy industry that supported by S.S.C.B. after 2nd world war.Production of electro-mechanic and electronic goods in manufacturing sector is reached to an important share since 1970s.The biggest natural wealth of Bulgaria is productive earths. There are not important minerals in Bulgaria.In the following period of 2nd world war, metallurgy and chemical production had an importance. Industry sector had old technology. Its competition is losted the power with disunited of the Comecon.Productivity rates on industry are grown with economical reforms that started in 1979. Economical growing is dynamically continued in spite of reducing the productivity on agriculture sector, building sector and investments in Bulgaria. Especially, price volatility on agriculture sector is a reason of suspicion about real value of growth in 1988 according to 1987.Productions on agriculture and industry of Bulgaria are reduced according to statistics. Main problem on agriculture sector is delivery prices of goods.A stagnation indicator on Bulgarian economy is weakness of building and construction sector. Manufacturing products such as cement and weawing is in necessity. Manufacturing level is inadequate on that area and also unqualificationed organisations have been affected.2.3 - FOREIGN TRADEThere are no definite results on foreign trade reason of inadequate of numerical data's.However, export is increased up to the rate of 4 percent in 1988 and import is reduced to the rate of 1.8 percent. Bulgaria finance deficit is 600 million dollars result of trade with west countries in 1998. Tourism revenues are positive. Trade connections with Turkey are weak according to another East European countries.2.4 – PERESTROICA POLITICSThe new age on economy with state council's decision is started in January 9,1989. Activities to get the indepences of firms are velocitied. At the same time, this decision is more benefit to foreign investors too.3. 1989 – 1997 TRANSITION PERIOD3.1 – ECONOMICAL REFORM ACTIVITIESAlteration is started in east block countries after 1989 and together with this alteration. Comecon is losted the activity. So, idle capacities are commenced and Bulgaria is losted the production markets.The reforms are making started by new government in February 1991. External trade regime is liberalisation in one direction; this is one of the import nest factors of the reforms. With a decision is accepted in 1989, basic of economical reforms are occurred. Firms had equal rights to execution of economical activities. The laws related to foreign investment are validated in 1992.Commercial banks have gone to consolidation. Prices had freed except 11 basic consumption. Economical activities, government status on economy, foreign trade and foreign exchange regime, price regulations, privatization, tax systems are reorganized about foreign investors.3.2. SECTORAL CONSTITUTIONIndustrial sector had the over 50 percent of share on economy until 1990s. 11 private sector's share with service and trade sector approached to 60 percent between 1992 and 1997.SECTORSProductivity with old technologies on industrial sector is at low level. Engineering sector is developed. Products of textile sector are manufactured at high quality.CHEMICALSChemical products that have an important mark on export of Bulgaria. They were 1,096 milliard dollars with 22,3 percent in 1997 and 983 million dollars with 19.4 percent of total export in 1998.AGRICULTURE, FOOD AND TOBACCORate of plan tablelands are 34 percent in Bulgaria. Totally 304 firms are active on food, drink and tobacco sector.METALLURGY AND MINERSHIPIron product is 6.2 percent and other than iron is 6.8 percent on all of industry in 1998. In 1997, metallurgy sector is grown up to 117.2 percent with 529 million dollars in total amount of export in Bulgaria.MACHINEShare of machine sector is 13.8 percent in all of industry. Principal are; Machine parts, tractor, bus, ship, building and auto spare parts.CONSTRUCTIONPrivate firms in the sector have share with 13 percent in 1991. That share is grown to 62 percent in 1995 but then; it is reduced reason of financial inadequate ships.TOURISMTourism revenues are approximately 280 million dollars in 1995.4.5 million of transits and totally 8 million tourists are visited the Bulgaria in 1996.3.3. TRADE AFTER ECONOMICAL REFORMSExport of Bulgaria is totally 4.9 milliard dollars in 1997. The import nest export products are fuel oil, other fuels, cooper and its products and nuclear reactors. Import is 4.5 milliard dollars in 1997 and included the product such as mineral fuels, nuclear reactor heaters and spare parts, electric machines, mineral substances, cotton, synthetic fibres, cereals, auto and tractors.3.4. EXTERNAL DEBTSRate of the external debts to export revenues were 249.9 Percent in 1993 but then, back to 188.2 percent in 1994.Official external debts were 10.363 dollars in the end of 1997.3.5. FOREIGN INVESTORS EXTERNAL CAPITALMost investments with 636.2 million dollars by foreigners are made in 1997. This amount is 526 million dollars in 1998. Principal foreign investors are European countries and U.S.A. A new foreigner investment law is prepared in Oct 1997. Main sectors to investment are industry, trade, finance and tourism.3.6. COMMERCIAL BANKINGState banks are privatization by associate. Regulations relate to control of banking are valitidied by government. In the middle of 1997, a new law on banking are validated after economical crisis in 1996, Central Bank Law are rebuilt. High levels of capital and capital qualifications are obligationed.3.7. PRIVATIZATIONPrivatization is started with foundation transformation and privatization belongs to state and municipalities in April 1992. Privatization Agency is built-up. Privatization is realization with totally 836 million dollars between Jan 1,1993 and Dec 30,1998. Its part of 421.4 million dollars is in 1997 and part of 116 million dollars is realization in 1998.Foundations like ports, telecommunication and, etc.are out of privatization by laws. 95 percent of state firms transformed to form of private limited or nationalization. Share of these firms are belong to state.III. BULGARIA IN EUROPAN UNION AND CONNECTIONS WITH TURKEY1. BULGARIAN ECONOMY AND CONNECTIONS WITH TURKEYTest and certification operations, metal products except iron, chemical products, cereals, operational petroleum. Products are important substances from Bulgaria to Turkey.Although weaving products, food, chemical products, leather and stout leather products, glass, ceramics, brick products are ones of important from Turkey to Bulgaria.1.1. CONTENTS OF FREE TRADE AGREEMENT BETWEEN TURKEY AND BULGARIAAll taxes and restrictictions on industrial products by signed on European Agreement between European Union and Bulgaria in Mar 8,1993 and validated in Dec 31,1993 will be removed till 2002.Turkey and Bulgaria made easy to particularization into agricultural products market by reduced the taxes for between their selves.End of signed acts, 131 products of 446 that stated to Turkey and 1141 goods of existing on European Union Agreement are liberalization by remove from list of sensitive products.Foreign companies had a partnership rights with corporations and individuals and also foreign individuals had a right on economical activities by law of keeping foreign investors, which is validated in 1992. Same economical rights are recognized between foreigners and Bulgarians and also getting unlimited share from exist companies and companies that will be found.2. CONNECTIONS WITH EUROPEAN UNION AND FINANCIAL PORTREIT OF BULGARIA2.1. CONNECTION WITH EUROPEAN UNION OF BULGARIAIn the autumn 1989, Berlin wall is demolished and this motion make united the European that had divided to east and west after 2nd world war. Comecon's mean is continuing the economical dependent ship to Soviet Union. But, most east and west European countries reject it. After these European Union augmented economical and political supports to that countries reason of carry out and conclude the reform, which is started in middle and east European countries.Firstly, a group includes the Turkey is formed by 24 of OECD countries. G24s are transferred to entrust with coordination of support to the European Union Commission.That commission is functionizationed the Phare program that helps on financial and technical areas to Poland and Hungary. Bulgaria, Czechoslovakia, Yugoslavia and Romania in Sept.1990, Albanian, Estonia, Leetonia and Livonia in Jan.1992 and Slovenia in Aug.1992 are included by Phare program.Military regulations on security of West European losted the importance but they are already securely areas.Main political aims that related to Middle and East European countries of European Unions are explained below;a- Encouragement of liberal democratic system with respectful of law's superiority.b- to be sense on surroundingsc- to prevent the ethnical collidesd- to prevent the migration to foreign countries at the west.e- Phare program and encouragement of free market economy from planned economy.2.2. WHAT IS THE PHARE PROGRAM?Phare program's aim is build the encourage mental conditions to the market economy and to take pains about investments on economies of Middle and East Europe countries. This program includes unfinancable fields by traditional external supports. That supports on the program is formed by credits and encouragements and used for pilot projects related to reorganization of associations.Bulgaria is taken a support of 10.6 millions ECU by include of Phare program.European Union don't use only Phare program as a tool on politics related to Middle and East Europe countries, except itIncludes the programs within own constitution such as ERASMUS and COMETT.2.3. FIRST PERIOD (before 1989)In this period; trading is developed between Middle and East European countries that named as COMECON COUNTRIES but couldn't show the same developments against to West Europe in European Union.Soviet Union takes the priority on exporting with countries. Bulgaria is the develop pest country on trade with Soviet Union.2.4 TRANSITION PERIOD (1989-1992)The great changements occurred on trade in Soviet Union and Middle and East Europe countries from starting the reforms in 1989 to 1992.From 1989,trade and partnership agreements signed with Hungary and Poland then, with Czechoslovakia in 1990,also Bulgaria and Romania in 1991. At the same time, rejection is started on amount of restrictions. Exporting is increased between Middle and East European countries, Soviet Union and European Union other than below too;Devaluation in the countries other than Hungary,- Workings to join into the West European markets reason of re-emerging the losted ones in East European- Import is on peak-level from those countries to Germany after unitized the East and West Europe.2.5. EUROPEAN AGREEMENTSEuropean agreements are acted end of 1991.Bulgaria-Europe agreement's date of signature: Mar8, 1993Date of being inforce: Dec 31,1995Temporarily agreement: Dec 31,1992European agreement has been in force in Bulgaria, end of 1995. European agreements are partnership agreements that signed by based on 238th paragraph of Roma agreement and Maastricht agreement. According to that state, increasing of export is an prestipulation to growth the economy with stability.3. SUCCEED OF STABILITY PROGRAM IN BULGARIABulgaria signed on an agreement with IMF to pass over the economical hardships and started the reforms in 1991.Economy is grown at the rates of 2.1 percent in 1995.In 1997,economy has the new crisis related to Yugoslavia crisis and so, Bulgaria signed on a new agreement with IMF.Leva is fixed with 20 DM and 1000 Bulgarian Leva to 1 DM and constructral reforms is started to gain the speed.Economy in Bulgaria grown to positive from 1994 but to the 10.9 percent in 1996.- Inflation rates (%) in Republic of Bulgaria; 1992 1993 1994 1995 1996 1997 199882,2 72,8 96,2 62 123,1 1082,3 22,3After the stand-by agreement with IMF, inflation approached to 22.3 percent in 1998.Annual average of inflation is expected as 7.3 percent in 1999 and 9.0 percent in 2000.Bulgaria is the poorest country according to other east European countries candidate to membership of EU. Bulgarian Leva is determined by rejected the 3 zeros from Detsch Mark. So, new Leva is make related on euro at the rates of 1.95583:euro 1 (Lvl:DMI ).CONCLUSION:Bulgaria is declared the moratorium reason of hardness's to find an external debt, to refund the capital and interests of external debt.While external debt is 10.6-milliard dollars end of 1990,it has been 12.2 milliard dollars, end of 1993. So, started to paces towards to market economy in Feb 1991. Annual inflation is reduced from 338.5 percent in 1991 to 79.4 percent in 1992.The debts of managements of state are ruined the budget and also a reason to broken balance on economy too.The crisis on foreign currency is occurred in Mar 1994. Reforms have been out of control at the result of that crisis.Leva is devaluated as 100 percent and inflation is reduced to 90 percent on annual average. At this parallel, financial and revenue politics, money and its value are controlled. The debts to foreign countries are decreased to 9.8 milliard dollars with precautions in 1994 and end of 1996.Financial balance are obtained again in the first months of 1995, reduced the inflation and also rate of interests to 72 percent.Rate of exchange (Leva/$) was 503 percent between Jan 1 and Feb 12,1997. Especially, that increasing was 20-percent/each day in Feb 1997.Rate of interest was 300 percent in Sep.1996. 14 Banks are bankrupted in that period. Bulgaria had been 1st of the world from inflation increasing speed of view.Inflation, devaluation, unemployment and also wages are on the lowest level in transition period in Bulgaria. Incoming per person is decreased 50 percent between 1989 and 1995.Annual criminal events are increased 3 times more after 1990. Money committee had formed by advice of IMF in Jul 1997. 1Deutsche Mark is indexed on 1 Leva.Qualified personnel with educationed on technical areas is a great potential force of Bulgarian economy.Bulgaria will be completed the transition period when it became to membership of European Union.