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Many important changes such as institutional autonomy, performance highlighting, a high level of responsibility or quality assurance etc. have occurred since the implementation of new public management in corporate governance area around the World. So notion of performance has become significant in public sector, and performance success levels of public institutions and corporations have started to play important roles while allocating treasure grants to them. Thus Performance-based budgeting method is preferred in many developed and developing countries. To ensure compliance with global changes, Performance-based Budgeting Based on Strategic Planning has been applied to Turkish public institutions and corporations since the adoption of Public Financial Management and Control Act No. 5018. Performance tables with indicators, strategic plans or activity reports have become to be taken into consideration while providing treasury grants to Turkish public institutions and corporations. In the context of higher education, similar implementation is valid, and performance goal tables, strategic plans or activity reports etc. are prepared regularly every year by higher education institutions. However, there are serious problems in Turkish higher education system, when it is compared to higher education systems in developed countries. This study reviews the literature comprehensively. This paper presents an overview of the current state of performance-based budgeting in Turkish higher education system and emphasizes its deficiencies. Accordingly, the aim of this study is to examine Performance-based Budgeting Based on Strategic Planning in Turkish higher education system, and to perform a comprehensive analysis.

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This study focuses on female representation on corporate boards in Turkey and Spain, two countries in which clear differences exist in social, cultural and religious contexts. Using data from the most influential companies in the two states, we have investigated the presence of women in the boardrooms in 2014. We present new evidence on the comparison of outcomes of women’s participation on boards. Results show differences in the involvement of women on the boards of major companies in Turkey and Spain. Statistical analysis suggests that the presence of women on the most powerful boards of directors of Spanish companies is higher than that of Turkish companies, and there are statistically significant differences between the two countries. This article offers insights to policy makers interested in analysing whether differences, values and beliefs between countries could influence the role of women in the decision-making process of the upper echelons of business. Keywords: Turkey, Spain, board of directors, female directors, corporate governance.

El proyecto "Gobierno corporativo en las organizaciones deportivas: Un enfoque de género" (en adelante, proyecto GESPORT), pretende reforzar la igualdad entre hombres y mujeres en los ámbitos de decisión de las organizaciones deportivas en Europa. El objetivo principal del proyecto es mejorar el acceso de las mujeres a las juntas directivas de todas las federaciones nacionales deportivas en el marco de las acciones deportivas de Erasmus+. En otras palabras, el proyecto GESPORT pretende avanzar en el conocimiento de la presencia femenina en la toma de decisiones estratégicas y, con ello, contribuir a las políticas europeas de mejora y apoyo a la buena gobernanza en el deporte. Aunque hemos definido el género en términos binarios, como "masculino" y "femenino", reconocemos que se trata de términos ambiguos a los que no todas personas pueden o desean asignarse. Por ello, reflexionamos más sobre la cuestión de lo no binario como identidad social y la transexualidad en el deporte más adelante, en la sección de antecedentes del informe que sigue a la introducción.