The competition that has been faced in Turkish banking sector compels banks to use their sources efficiently. Efficiency and productivity analyses are important management tools to determine to what extent inputs have been used in the process of acquiring required outputs of banks. Efficient and productive functioning of the banks in Turkey has a major importance in terms of national economy. Being different from other economic sectors, the banking undertakes the duty of financial intermediation which determines resource allocation. This places banking to a central position for the economic development of the country. For this reason, analysis of efficiency and productivity measurements is necessary to carry out performance analysis of the banking sector.This research aims at investigating the determinant factors of the technical, pure technical, and scale efficiencies of Turkish Banking Sector for the period of 2007-2013 with a sample of 4 Participation Banks (PBs) and 28 Conventional Deposit Banks (DBs) by using Tobit Regression Analysis.The findings from Tobit regression analysis suggest that while the factors in terms of size, risk and bank management quality have negative impact on technical efficiency of Turkish banking sector, market share and profitability variables have positive impact. On the other hand, while the factors like market share, risk, bank management quality and year 2010 (as the dummy variable to capture the financial impact) have negative impact on pure technical efficiency, size and loan intensity have positive affect. Lastly, while the factors like size, risk and bank management quality is found affecting the scale efficiency negatively, loan intensity, market share and profitability variables have positive influence.

The reason of paying attention to the relative efficiency of banks will differ in conjunction with the perspectives of related parties such as regulators, customers, managers, and stakeholders. Within this context, banking is an over regulated sector by governments. It means that banks operate their functions in compliance with these frameworks. Banking sector is also enormously sensitive against economic changes that lead to the fragile side of the economy. Hence, from the regulators' perspective, inefficient banks are riskier and have more probability of failure. Further, the efficiency of banks is in relation with the productivity of the economy is an issue. Without a sound and efficiently performing banking system, the economy cannot perform smoothly and efficiently. Due to their theoretical conceptualization and operational differences, Islamic and conventional banks may financially perform in a different way; and hence efficiency scores can be differentiated in terms of operational and external factors. This paper hence aims to focus on Participation banks (PBs) or Islamic and conventional or Deposit banks (DBs) in Turkey by examining their efficiencies in a comparative manner. Capability of savings and the degree of channeling into investment are also important for Turkey. This research aims at measuring and comparing the technical (TE), pure technical (PTE), and scale efficiencies (SE) of Participation (Islamic) Banks (PBs) and Conventional Deposit Banks in Turkey by using Data Envelopment Analysis (DEA) for the period of 2007-2013 with a sample of 4 PBs and 28 DBs.

The audit committee effectiveness (ACE) has been researched for several times by academics in accounting and finance literature in terms of relationships with earnings management, corporate governance mechanism, power types and, audit fee etc. This study aims to measure of the emphasize of effective audit committees (ACs) on bank performance via using some of the main bank performance indicators which are return on asset (ROA), return on equity (ROE) and net interest margin (NIM) in the Turkish and the UK banks during 2006-2010.

Significant environmental degradation can be traced to economic growth, population growth, industrialization, urbanization, economic and social underdevelopment, and poverty dating back a long time. However, the damages caused by environmental problems have especially raised environmental concerns at both individual and country levels since the Second World War. In this context, the first world conference on the environment was conducted in Stockholm in 1972, and it was the beginning of the world's environmental management [1].Climate change, ozone destruction and depletion, deforestation, decreases in biological diversity, acid rain pollution, land desertification, water and marine pollution, and toxic chemical pollution have been the main indications of raising environmental degradation in the world [2]. Environmental degradation is a serious threat to human health, biodiversity, and environmental survivability through direct and indirect exposure to such things as air pollutants and chemicals [3]. Therefore, countries, especially developed countries, have used stringent environmental measures such as

Cost - benefit analysis (CBA) is a method that is used for making investment decisions in public and private sector, and comparing benefits and costs resulting from the investments. This method attempts to determine present value of potential benefits and costs of any intended investment, and selects the project with the most benefits by comparing various projects designed for the investment.