• IBANESS Conference Series – Plovdiv / Bulgaria IBANESS Konferans Serisi – Plovdiv / Bulgaristan

    March 12-13, 2016 12-13 Mart 2016

    Legal Position of Part-Time Working University Students


    Teoman AKPINAR 1 Nazlı Çağıl KÜÇÜKGÖKSEL 1

    1 Namık Kemal Üniversitesi Çorlu Meslek Yüksekokulu, Çorlu, Tekirdağ/TURKEY


    Abstract: Nowadays, emerging economic and technological developments as well as change of family structure and responsibilities have led to expansion of flexible working models in working life. According to 4857 Labour Law and the relevant by laws, part-time employment contracts has been defined; it is stated that the weekly working time is less determined incomparison with the precedent workers with full-time employment contracts. Therefore, up to two-thirds of the full-time work is said to be part-time work. University students are able to earn Money by part-time working up to 15 hours perweek. Students working at the universities are counted insured in scope of 5510 Social Insurance and Universal Health Insurance Law. In addition, only work accident and occupational disease insurance provisions shall applied them which are considered as the part of short-term insurance. For this reason, working of students by this way will not contribute to their retirement. Part-time working students’ status could be brought to workers or civil cervants, as well as relevant status, in able to prevent for feiture. Besides that, legal arragements of full payment of insurance could ensure the counting of the time they work to their retirement. By the help of these arragements, working desire of the students in the university will be encouraged; thus, it will cause easier adaptation to work life.
    Keywords: part-time working, flexible working, universitys tudents, social insurance
    JEL Codes: K22, M53, M51
    1. Introduction
    Due to increasing employment demand particularly in service industry, part-time work model is becoming more and more prevalent and legislation on this issue is frequently renewed. Part-time work is considered popular, particularly for women because of its form that allows the creation of working scheme reconciling business and social life.Especially housewifes,students and retirees prefer part-time work in Turkey. In western countries,it is rather preferred because of more leisure demand in comparison with wages.It is stated that,International Labour Organization’s (ILO) 175 numbered and 24 June 1994 dated ILO agreement is related to part-time working.According to this,part-time work is described as “regular work formed by mutual contract between employers and workers that is less than the normal working time.” In other words, part-time working which is one of the most widely type of flexible working, express less work than the normal working time determined by law (Koc and Gorucu, 2011: 149-152).
    The most important factors forthe positive perception of flexible working are increasing organizational commitment, morale and productivity; opportunity for balancing work and social life,increasing interest for work programmes allowing individuals take time for their private life as well as changes of family structure.Individuals are willing to be flexible in terms of “where”, “when” and “how” to use their time as well as balancing their social life and business.By flexible working,persons are able to take time for their interests; in particular meet their family responsibilities more easy.Worldwide researches show that,individuals working non-flexible are becoming the ones who can not manage the conflicts between work and social life.In addition ,they cause absenteeism because of the lack of moral and productivity (Dogan et al.,2015:381,383).
    Examining part-time working which allows students to learn specific jobs and discipline as well as preparing them for life, in terms of Labour Law and Social Security Law would be useful.
    2. Difference of Part-Time Working From Other Types of Working
    Considerating the difference of part-time working from other types of working, three factors should be taken into account; time, voluntariness, regularity and continuity. 
    2.1. Time Factor
    13rd Article of the Labour Law defines Part-Time Working Contract as; “the contract is considered as part- time contract, if normal weekly working time of the worker is less determined in comparison with the precedent workers working with full-time contract.” According to this definition, part-time work is considered as a type of work that determines normal weekly working time of worker less than precedent workers working with full-time contract.(Koc and Gorucu, 2011: 151-152)
    If working time is “substantially less” determined than the working time that is essential in a full-time contract, part-time employment contracts are concerned. In order to understand “substantially less” expression,6th article of “Working Time Regulations Relating to Labour Law” could be checked. Due to related article, up to two thirds of precedent work in workplace with full-time contract is defined as part- time working. According to 63rd article of Labour Law,working time is maximum 45 hours per week in general.Considerating Labour Law and related regulation together,30 hours that is two thirds of 45 hoursemerges as the maximum duration of partial work.In other words,in order to mention about part- time work,weekly working time should be taken into account and weekly working time must be 30 hours or less.University students can work maximum 15 hours per week in accordance with the laws and regulations.
    2.2. Voluntariness Factor
    Partial employment contracts differ from other types of work with “voluntariness” basis. In Turkish Law and Law of Obligation in particular, the principle of liberty of contract is valid. Both sides can organize the contract as they wish, provided that the consent of both sides. In other words,students signing the contract should be aware what benefits and responsibilities would be.
    2.3. Regularity and Continuity Factor
    Students with partial term work contract work less than full term workers; however duration of work is not temporary. Student and employer (University) agree in order to sign a permanent contract. Thus, in scope of this contract students enter into obligation of working whereas employers have the obligation for the payment of fees and other rights in return (Koc and Gorucu, 2011: 154)
         “Since the begining of contract, working time is particular for workers of partial time performance; however there is an uncertainity concerning the realization of this working period on days of the week. Workers should be doing the work to fulfill their responsibilities on time determined by employers. In other words, this working period can be in form of full day work on certain days at the request of employer and employee. It can also be performed at certain times on certain days of the week. In this context, working period of the workers with part-time employment contracts is calculated according to the contract start and end days. Therefore part-time work is not a temporary or accidental work form. Mentioned work form is standard and continuous (Koc and Gorucu,2011: 153)
    Considering them all, part-time work can be defined as a working form that is regular, optional and less than normal working time. In addition, part-time employment contracts differ from short-time and fixed- term works with continuity factor whereas they differ from seasonal and temporary jobs with regularity factor (Koc and Gorucu, 2011: 150-151; Aydınlı, 2007: 70).
    3. Legal Position of University Students’ Part-Time Working in International and National Law
    3.1. Part Time Job: EU Directive no. 97/81
    The directive is one of the element of European Union that based on an agreement between the social partners in Europe. The objectives of the mentioned directive are as follows:  To eliminate discrimination against part-time workers
     To improve the quality of part-time jobs  To facilitate the development of part-time work based on voluntary  To contribute to the organization of working time in a flexible way.
    According to EU Law, part-time workers are the ones whose normal working time is less than the normal working hours of full-time employees workingin the same or similar establishments. According to European Court of Justice; persons working by  “work on request” contracts, can be icluded in application field of mentioned directive in principal. Thus,as far as it’s based on objective reasons;part-time workers shouldn’t be exposed to worse treatment just because they work part-time,in comparison with full-time workers.  (http://www.avrupa.info.tr/fileadmin/Content/Files/Images/haber_arsivi/2012/ Sosyal_Guvenlik_Hukuku_El_Kitab%C4%B1_EN-TR.pdf, 23.12.2015).
    3.2. University Students’ Part-Time Working in Turkish Law
    The main objectives of employing part-time working students are; to employ them in temporary jobs according to their interests and talents in free times apart from class hours in order to provide them both financial return as well as practical skills. In addition, to contribute them as business discipline acquired and productive members.
    It has been extended to run students in universities in recent years. Students working in universities are esteemed insured in scope of 5510 Social Insurance and General Health Insurance Law; therefore only work accident and occupational disease insurance rights are applied.
    “ Procedures and Principles of Higher Education Institutions for Operating Part-time Students “
    These procedures and principles are organized in order to determine the number of students who can be employed in temporary part-time jobs according to 46th article of Higher Education Law no.2547 as well as selection of students start to work, determining weekly working time and other issues. These procedures and principles are organized according to provisions of 46th article of Law no.2547 as well as 20th article and different last paragraph of Law no.59171
    The statements mentioned in these procedures and principles are as follows;
    Directorate: Directorate of Health, Culture and Sports in Higher Education Institutions, Institutional Unit: Units employing part-time students, Functional Manager: Managers of the units employing part-time students, Part-time Working Student: Part-time employed students in temporary jobs in Higher Education Institutions who are not considered as workers. Higher Education Institutions: Universities and High Technology Institutions.
    4. Determining numbers and working conditions of part-time employed students
    The related units in universities, report the needs of students they want tu run part-time in temporary jobs on grounds until the end of September to Health, Culture and Sports Directorate. The number of part-time students will be run by the unit, the tasks will be fulfilled by the units, features of the units, needs for human resources with part-time students’ running costs as well as budget facilities determined as of units are taken into account by Directorate; submitted for the approval of the Rector.
    Priority is given to students getting scholarship from Higher Education Credit and Dormitories Institution or possess the conditions for getting scholarship. In addition; students with conditions stated below, can be operated in temporary jobs as part-time working students in Higher Education Institutions:
    1 Law No 5917: “Addition of some provisions stated in the Budget Law to related Laws and Executive Orders and Law relating to revision of some Laws and Executive Orders” , Law No: 5917, Date of approval: 25.06.2009, Official Journal Date: 10.July.2009, Official journal issue: 27284.
    a) Being a registered student of the related Higher Education Institution, excluding non-thesis master program and special students, b) Not to have received any disciplinary punishment, c) Not to have any income in minimum wage, excluding orphan pension and alimony d) Not to have the contract terminated between the part-time working student and Higher Education Institution due to breach of contract, e) To have sufficient knowledge, skills and ability for the related job, f) Not to be study suspending and foreign national student, g) To be educating in regular education period.
    These conditions; excluding “to be educating in regular education period, not to be foreign national student and not to have any disciplinary punishment”, are not required from disabled students, students documenting damages from natural disasters such as earthquake, floods as well as being martyr and ghazi child.
    “Part-time Employed Student Contract” is signed between the Rectorate and the students decided to run part-time. Related conrtract can be renewed with student’s request and if it deems appropriate by Higher Education Institution. The working time of the students is maximum 5 hours per day, maximum 15 hours per week and can not exceed totally 60 hours in one month. Distribution of working period to days of the week, starting and ending times of the work are determined by unit managers. Part-time employed students are not considered as workers because of the mentioned works above.
    Part-time students are esteemed insured in terms of Social Security and in scope of 5510 Social Security Law as well as Universal Health Insurance Law’s 4th article-first paragraph-(a) subparagraph. Thus, only accidents at work and occupational disease insurance provisions shall be applied. Notifications about insurance and termination of insurance concerning part-time students are made by Directorate.
    Fees to be paid for an hourly work for students who work as part-time, are determined by University Board according to 4857 Labour Law. The related fee is determined as not to exceed a quarter of the daily gross minimum wage of workers older than 16 years. Part-time students are paid on a monthly basis from Dirctorate budget.
    Schedule.1: Fees will be applied in 2016
     Daily/(TL) Monthly/(TL)
    For fromal education students attending vocational training in establishments with more than 20 staff
    16,47 494,10
    For fromal education students attending vocational training in establishments with less than 20 staff
    8,24 247,05
    For apprentice candidates and apprentices 16,47 494,10 Reference: Ministry of Labor and Social Security 
    Schedule:1, is prepared with the help of information from Ministry of Labor and Social Security.The part concerning university students is located on the top line.Although each university is different,part-time working university students’ for example one hour of work for the financial year 2016 is determined 8,235.-TL.After 01.01.2016,students will be eligible for a monthly gross wage 494.10.-TL (8,235 x 60 hours = 494,10.-TL) and because of this gross wage is exempt from any tax charges,they will be getting net 494,10.TL
    The period between the 15th day of previous month and the 14th day of current month is consideredas one month. One month’s salary of this period is deposited to student’s bank account the latest until the 25th of the month.

    4.1. Other working/employing conditions
    Registered students of associate degree, undergraduate and master programs (excluding non- thessis and special students) educating in normal education period without any discipline punishment, can work as part-time students in universities.  Students are responsible for contributing managers, officers and lecturers without disrupting the work order of the unit in order to run the business and operations faster and more efficiently. In general, they work in simple Office works as well as works that do not require expertise and the works related to their education subject.  Students can not be operated firstly student and grade affairs of units as well as heavy works of units such as cleaning, transport etc.  Students can not be operated in national and public holidays adopted by law, at the weekends, at night and on public holidays.
    However, acoording to our researches the following statement is frequently found in some universities:
    “  While its essential, not to run students in national holidays and public holidays determined by law; part- time students must work at the request of unit managers in open units at weekends, nights and public holidays.” Especially in universities that have canteens, cafeterias open in the evening or the ones making exams at the weekends with Senate decision might run students by necessity.  Students are not entitled to work in two different units.  According to Law no. 2547 - 46th article - (k) subparagraph; any scholarship of a part-time working student is not interrupted.  Salary of students’ who are having pension from Social Security Institution, is not cut when they start to work part-time.  General Health Insurance received through family is not terminated. Students can have medical benefits through the family.  Employment period of students are made at the beginning (October) of each academic year. In case of need, it is carried out during mid-term (February) and summer period (July).Student employment is invalid except related periods.  According to related law provisions, there isn’t any effect for retirementof students worked and will be working part-time in universities because long-term insurance branches premium is not paid up.  According to related law provisions,unemployment insurance is not eligible because unemployment insurance premium is not credited ( http://sks.marmara.edu.tr/iletisim/sikca- sorulan-sorular/kismi-zamanli-ogrenci-calistirma-programi, 21.01.2016).

    4.1.1. Job description and job change
    The jobs and the operations will be run by part-time students, defined in advance and determined by their respective units and prepared work plan is reported to students.
    When deemed necessity, unit managers can make job changes of part-time students in units. However, part-time students can not be operated for heavy jobs of the units such as cleaning, transport etc.

    4.1.2. Work attendace obligation
    Part-time students are obliged to be at work in designated business hours and they can’t leave their workplace without permission before the end of business hours.
    Mediterranean University web site has been given the following information concerning Part-time Working:
    “Various social service activities are produced in order to assess students’ extracurricular time and to contribute to their economy. The most efficient of these, both as a result and idea is part-time working. Students are insured against accidents at work in scope of this study conducted by Mediterranean University since 1996 and they are operated maximum 3 hours a day, in the request of university’s units. Part-time working students are paid monthly over the minimum hourly wage. Students willing to work part- time should fill in “scholarsip and social servive application form” during September.Students deserved to work part-time,are announced in Social Service Clipboards and Student Affairs Clipboards of Departments.Part-time Working Application is valid for one academic year and applications should be renewed each year.Part-time working students have supervisors (Consultant) in every unit.Supervisors are required to complete the payrolls on the internet,showing the working hours of students for a month.In order to provide students to receive their salaries on time (following days of 15th of each month),supervisors are required to check whether the payrolls are completed by 15th of every month.Part Time Work is a Social Service Practice and students with economic inefficiency have priority.” (http://sks.akdeniz.edu.tr/part-time-working, 22.01.2016).
    Some substances stated in part-time working agreements between majority of universities and students are as follows:
    Students are charged for the time they worked.  Students must have appropriate behaviours in terms of Higher Education Student Disciplinary Regulations as long as they work. Student Employmet Agreements of students’ are terminated unilaterally by the university when students act contrary to Higher Education Student Disciplinary Regulations and Student Employment Agreements. Students can not make any claims in case of justified termination of Student Employment Agreement by university in this way.  Students leaving the job without providing information to administration and justified excuse can not be employed as part-time student in the same academic year. But the ones with justified excuses can be employed in same or another unit. New students can be operated for the remaining quota in accordance with the principles stated in the guidelines.  With this agreemnet, students are deemed to have accepted “Principles and Procedures of Higher Education Institutions’ Part-time Student Employment”.  University has the rights to terminate this contract at any time with the notice of termination. Students can not make any claims against the university in case of termination of the contract in this way (www.idari.adu.edu.tr/.../Kısmi%20Zamanlı%20Öğrenci%20Çalıştırma%2, 21.01.2016).
    4.1.3. Occupational Health and Safety
    Occupational Health and Security Law no 6331 will be implemented in public institutions on 01.July.2016.Therefore, state universities will be subjected to Occupational Health and Security Law no 6331.helps
    In 2nd article of 6331 numbered Occupational Health and Security Law; “Related Law is implemented in all public and private sector jobs and workplaces, employer and employer representatives of these establishments, including apprentices and trainess regardless of their activity” expressions are stated. Therefore, with the provisions 2nd article; since 01.July.2016 part-time working students of state universities will be able to benefit from rights of Occupational Health and Security.

    5. Conclusion
    One of the disadvantage of employing part-time students in universities is implementing only work accident and occupational disease insurance which are branches of short-term insurance. Therefore, the working period of the student will not make any contribution to their retirement. For example, when the students worked for 6 months are thrown to retirement age they will be retired only after 6 months work. It should be noted that, the situation is the same even if the students do internship. Time period during the internship do not contribute to retirement just because work accident and occupational ilness insurance is paid during the internship.
    Another disadvantage for part-time working students in university is requirement for premium payment as a result of income determination in order to complete monthly premium for university students working part-time to earn school allowance. However, with final arrangements of Social Security Institution; students are no longer required to income determination.
    Despite the correction of these disadvantages is possible, with respect to our legislation and implementation, to run students in university is considered positive in general. Working part-time helps students to get important experience with providing faster adaptation to business life.
    However, part-time working students do not claim too much authorith and responsibility; it is much more helpful to pay their insurance in full as a regular worker or officier. Thus, they will be able to retire as early as they work.

     Adnan Menderes Üniversitesi Üniversitesi, " süresi belirli kısmi süreli iş sözleşmesi ",www.idari.adu.edu.tr/.../Kısmi%20Zamanlı%20Öğrenci%20Çalıştırma%2..., (21.01.2016). Akdeniz Üniversitesi, “ Kısmi Zamanlı Çalışma ”,http://sks.akdeniz.edu.tr/kismi-zamanli- calisma,(22.01.2016). Avrupa Birliği’nde Sosyal Güvenlik El Kitabı, http://www.avrupa.info.tr/fileadmin/Content/Files/Images/haber_arsivi/2012/Sosyal_Guvenlik_Hukuku_El_Kitab %C4%B1_EN-TR.pdf, (23.12.2015). Aydınlı, F. (2007). “ Türkiye ve Almanya’daki işletmelerde Esnek çalışma Modellerine İlişkin Karşılaştırmalı Bir Araştırma ”, Yönetim, Yıl:18, Sayı:57. ÇSGB, Çalışma ve Sosyal Güvenlik Bakanlığı. Dogan, A.;  Bozkurt, S. ve Demir, R. (2015), “ Çalışanların Esnek Çalışmaya İlişkin Tutumlarını Belirlemeye Yönelik Bir Araştırma ”, International Journal of EconomicandAdministrativeStudies, Year:7,  Number 14. Koc, M. ve Gorucu, İ. (2011). “ 4857 Sayılı İş Kanunu’na Göre Kısmi Çalışma Uygulaması  ve Sonuçları”, Çalışma ve Toplum, 2011/1. Marmara Üniversitesi, “ Kısmi Zamanlı Öğrenci Çalıştırma Programı” http://sks.marmara.edu.tr/iletisim/sikca-sorulan- sorular/kismi-zamanli-ogrenci-calistirma-programi , (21.01.2016). 










    IBANESS Conference Series – Plovdiv / Bulgaria IBANESS Konferans Serisi – Plovdiv / Bulgaristan

    March 12-13, 2016 12-13 Mart 2016

    Problems of Women in Working Life

    Mehmet Çıtak1    Nazlı Çağıl Küçükgöksel2           Teoman Akpınar3


    1 Enterpreneur, Çıtaklar Bilişim Hizmetleri, Çorlu /TEKİRDAĞ. 2 Namik Kemal University Çorlu Vocational School, Business Administration Program,  Çorlu /TEKİRDAĞ. 3 Namik Kemal University Çorlu Vocational School, Accounting Program,  Çorlu /TEKİRDAĞ 
    Abstract: It is a fact that women who works at agriculture and industrial sectors should be specially protected because of problems encountered. Women's employment is increasing year by year in the production area and this situation brings positive or negative effects on their health. In addition to the positive effects of working life like economic independence and self-confidence, long working hours and workplace physical conditions cause physical impairment. In addition to that, the male hegemony at management and women's specific health characteristics leads to psychological problems. Despite the increase in the number of women in employment, working environments are commonly structured for men's form and as a result of that, business conditions are made difficult for women that use the same tools and machines as men. Whole this reasons increase the work risk of female employees.

    Keywords: female employees, employment, occupational health and Safety

    JEL Codes: I15, J1, J7


    1. Introduction

    In Turkey, female labor force participation rate increased to 26% in 2009 and 30,3% in 2014 from 23,3% in 2004. Female employment also increased to 22,3% in 2009 and 26,7% in 2014 from 20,8% in 2004 (TUIK, 2014).
    Muscle and joint system disorders are seen more in women who work in industries that require more physical force since work in such industries is heavier, and also in women who work in office works due to continuous immobility and spending a long time in front of computer. Their skeletal structure that is more susceptible is affected more easily. They also need to balance time and interest between their family and work. Since housework is more women-weighted, it puts another load on women. These cause stress and lead to psychological disorders in women. Chemical substances and dust in certain lines of work create a toxic effect and increase various dermatological disorders, birth defects and cancer more in women. Especially in industries that are women-intensive, work conditions are extremely hard. In agricultural industry, they are exposed to animal-borne diseases or allergic disorders due to various chemical substances and animal care.  
    Women also live with pregnancy and a menstrual cycle and go through a more stressful menopausal period than men, and this also leads to health issues.
    Certain jobs and professions are not accepted by the society as suitable work for women, tasks are not distributed fairly, and certain discrimination examples are seen such as keeping wages low in shadow industry or dismissal of women first during crisis times. Women are intensified in traditional female professions only, and forced to work in lower-status and lower-wage jobs. Such jobs bring along fixed- term or temporary employment as well as social insecurity.
    Female workforce is intensified in cheap-labor but labor-intensive branches of industry including textile, food, ready-made clothing and tobacco.
    Most women in agricultural industry are unable to participate in social security system although there is no legal obstruction but because they work as a free family worker and therefore do not receive any wage, or because of low income. 
    The reason why women who can join work life have a short work life and are unable to build a career are the problems they encounter in reconciling their domestic and work life.
    2. Risk Classes Physical risks: Physical force of women is one-fourth less than men. Since women who work in industrial and agricultural works have lower professional knowledge, experience and educational level, strength and endurance, they are exposed to a greater risk.
    Biological risks: Biological risks include various infections, allergies and contagious diseases caused by exposure to bacteria, parasites or viruses in work environments. Women are employed more especially in agricultural, textile and health industries. It is a known fact that lead, mercury, nickel and manganese have a toxic effect on reproduction. Studies demonstrate that such effects lead to preterm delivery and birth defects in women and also entail menstrual disorders.
    Social risks: Since women cannot reach to status they wish to achieve because of “Glass Ceiling Barriers” (Kulualp, 2015), they are less effective in society and unable to participate in decision-making bodies. Glass ceiling barriers include many factors including lack of support of their spouse, maltreatment of top management, male-dominant business world, child care and domestic responsibilities, sexual harassment, income injustice, and fear of failure. Enforcement of laws on improvement and promotion of educational and work conditions for women is delayed. We also need to consider that women give birth to and mother individuals, and how determinant individuals are for family, environment and society, and how they can affect society either positively or negatively. 
    Economic risks: Families in which women are not employed will try to live on a single wage. They have a harder time in subsisting compared to double-waged families. Male who brings the wage will feel superior. He will consider woman as an element that looks after children and does housework only. Women who do not have economic independency cannot define themselves as sufficiently effective within society. These pose a risk to education and future of children.
    Psychological risks: Since women suffer from physical or verbal harassment by their superiors or male coworkers in work life, it is quite natural for such humiliated women to be affected psychologically. Psychological disorders in women have a negative effect both in their work and family life. Such psychological disorders may lead to diseases or even to death.
    “The main factor that affects women generally in social life and specifically in work life and makes us consider women as a risk group is the social gender roles formed under social sexist division of labor. According to such roles, primary area of responsibility for women includes birth-giving, child care and domestic work, which are called reproduction activities. Those responsibilities make it harder for women to participate in work life while women participating in work life somehow due to economic difficulties appear as a risk group due to responsibilities arising from both production and reproduction activities. Since women are assessed by such a social construction, it results in female labor to be considered secondary in work life and therefore it justifies their employment with low wages and under negative working conditions in a sense. Since women who face to various risks in work life are symbolized by fertility, risks related to their reproduction system are considered as risks of primary importance. The reason for this is that occupational risks having an effect on female reproduction system are not restricted to women only but their effects are transferred to future generations. Therefore, such risks mean a pledge on future of a healthy society ” (Gokbayrak, 2016).
    Some local meetings, workshops and seminars are organized on occupational health and safety related to women even though little in number. 
    Potential hazards and risks in work life are considered as factors threatening women as much as men. Although female labor force participation rate is low in Turkey, women can be employed intensively in many areas including service and cleaning, especially in textile-confection industry. In work life, women face to significant physical, biological, social, economic and psychological risk factors.  
    3. Conclusion
    In this study we try to analyze the situation of women in business and the problems faced by women in the employment  in Turkey. Generally it is seen that there are not shown diligence for women in employment. The laws about occurred problems and the faced risks are inadequate, though there is a pleasing increase in women's employment in recent years. Traditional structures must be changed in society and women can reach well-educate, receive vocational training and retraining and access to information technology should be provided for women's economic independence. As a result, it must be strength of women's economic achievements in working life, changed the approach of society to gender and it is necessary to generate new business policies that are specific to women for minimize business risks level of women.
     Gokbayrak, S., “Çalışan Kadınlar ve Üreme Sağlığı Üzerindeki Riskler”, Fişek Enstitüsü, http://www.isguvenligi.net/calisan-kadinlar-ve-ureme-sagligi-uzerindeki-riskler/, (02.01.2016) ILO, (2016), Uluslararası Çalışma Örgütü  Kulualp,  H.G. (2015), "Stratejik İnsan Kaynakları Yönetiminde Cam Tavan Sendromu Engellerini Aşmak", Kamu-İş; İş Hukuku ve İktisat Dergisi, Cilt 14, Sayı 1, ss. 99-123. Kus, S.M.; Çakır, B.; Celik, S.; Altun, E.B, “Ücretli Çalışma ve Kadın Sağlığı”, http://tip.baskent.edu.tr/egitim/mezuniyetoncesi/calismagrp/ogrsmpzsnm15/15.P12.pdf , (02.12.2014). TUIK, (2014). Türkiye İstatistik Kurumu UNECE, (2016) Birleşmiş Milletler Avrupa Ekonomik Komisyonu  http://www.kto.org.tr/d/file/kadin_is01_rapor.pdf , ( 05.01.2016) http://kadininstatusu.aile.gov.tr/uygulamalar/turkiyede-kadin , (10.01.2016) http://kadininstatusu.aile.gov.tr/uygulamalar/turkiyede-kadin , (12.02.2016)



    Duyuru Arşivi

  • YENİ MAKALE: Serbest Muhasebeci Mali Müşavirlerin İş Yaşamlarında Karşılaştıkları Sorunlar ve Çözüm Önerileri
  • Muhasebe Mesleğinde Etik Kurallar
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