the cost effect of occupational diseases and work accidents to employers in turkey

196 Pages·2015·5.58 MB·English

T.C.
MARMARA UNIVERSITY
THE INSTITUTE OF SOCIAL SCIENCES
DEPARTMENT OF BUSINESS ADMINISTRATION
ACCOUNTING AND FINANCE MASTER PROGRAM

THE COST EFFECT OF OCCUPATIONAL DISEASES
AND WORK ACCIDENTS TO EMPLOYERS IN
TURKEY

Master Thesis

WRITTEN BY
BURCU ŞENSOY

ISTANBUL, 2015
T.C.
MARMARA UNIVERSITY
THE INSTITUTE OF SOCIAL SCIENCES
DEPARTMENT OF BUSINESS ADMINISTRATION
ACCOUNTING AND FINANCE MASTER PROGRAM

THE COST EFFECT OF OCCUPATIONAL DISEASES
AND WORK ACCIDENTS TO EMPLOYERS IN
TURKEY

Master Thesis

WRITTEN BY

BURCU ŞENSOY

SUPERVISED BY
Yrd. Doç. Dr. R. Ali Atilla PEREK

ISTANBUL, 2015

ABSTRACT
Material and spiritual losses due to occupational accidents and
occupational diseases in working life not only affect the economy and family but also
they affect social life. International studies have been carried out to measure, prevent
and reduce the negative impact of occupational accidents, and damage caused by
occupational diseases. The foundation of Health and Safety Organization (OSHA)
affiliated to International Labour Organization shows the importance of the
consequences of occupational accidents. Economic dimension of occupational accidents
and occupational diseases occurred in Turkey has been the subject of this study.
Occupational accidents and occupational diseases damage to all actors in working life
both directly and indirectly. This damage includes tangible and intangible losses. In this
study, the economic dimension of occupational accidents and occupational diseases in
Turkey has been investigated. In the first three sections of survey, occupational
accidents and occupational diseases have been analyzed. Defect rates in line with expert
reports and case issues have been discussed in the fourth section. In the fiftth and sixth
section, damage compensation issues and Supreme Court decisions have been
processed. In the seventh chapter, calculation of pecuniary compensation and the cost of
occupational accidents have been examined by forming the examples of expert reports.
In the final section, propositions have been made in order to prevent occupational
accidents and occupational diseases. This study has aimed to contribute to reduce
occupational accidents and occupational diseases in working life in Turkey.
Key Words: The Occupational Accident, The Occupational Disease, Social Security,
Safety and Health at Work.

i
ÖZET
Çalışma yaşamında meydana gelen iş kazalarının sonucunda oluşan
maddi ve manevi kayıplar, hem ekonomiyi hem de aile ve sosyal yaşamı olumsuz
etkilemektedir. İş kazaları ve meslek hastalıklarının neden olduğu zararların olumsuz
etkisini ölçmek, önlemek ve azaltmak için uluslararası çalışmalar yürütülmektedir.
Uluslararası Çalışma Örgütüne bağlı Sağlık ve Güvenlik Teşkilatı (OSHA)nın kurulmuş
olması iş kazalarının doğurduğu sonuçların önemini göstermektedir. Türkiye’de
meydana gelen iş kazaları ve meslek hastalıklarının ekonomik boyutları bu çalışmanın
konusunu oluşturmuştur. İş kazaları ve meslek hastalıklarının çalışma hayatında yer
alan bütün aktörlere doğrudan ve dolaylı olarak zararı dokunmaktadır. Bu zarar maddi
ve manevi zararları içermektedir. Bu çalışmada Türkiye’de meydana gelen iş kazaları ve
meslek hastalıklarının ekonomik boyutları araştırılmıştır. Araştırmanın ilk üç
bölümünde iş kazaları ve meslek hastalıkları analiz edilmiştir. Dördüncü bölümde
bilirkişi raporları ve örnek olaylar doğrultusunda kusur oranları konusu ele alınmıştır.
Beşinci bölümde ise zarar ve tazminat konuları yargıtay kararları ile işlenmiştir. Altıncı
ve yedinci bölümde bilirkişi rapor örnekleri oluşturularak maddi tazminat hesaplamaları
ile iş kazalarının maliyeti incelenmiştir. Son bölümde iş kazaları ve meslek
hastalıklarının önüne geçmek için önermelerde bulunulmuştur. Bu çalışma ile
Türkiye’de çalışma hayatında meydana gelen iş kazaları ve meslek hastalıklarının
azaltılmasına katkı sağlanması amaçlanmıştır.
Anahtar Kelimeler: İş kazaları, meslek hastalığı, sosyal güvenlik, iş sağlığı ve güvenliği.

ii
LIST OF TABLES
Table 1: The Rate of Occupational Diseases due to Sectorial Discrimination, 2007-2013
Table 2: The Rate of Occupational Diseases due to Education, 2013
Table 3: The Rate of Occupational Diseases due to Age Groups, 2007-2013
Table 4: The Rate of Occupational Diseases due to Condition of Work, 2013
Table 5: The Rate of Occupational Diseases due to Jobs, 2007-2013
Table 6: The Rate of Occupational Diseases due to Work Size, 2013
Table 7: The Rate of Occupational Diseases due to Physical or Psycological Effects in
Working Life, 2013
Table 8: Employment Injuries and Occupational Diseases due to Occupation and
Gender (Under the Article 4-1/a of Act.5510), 2012
Table 9: Distribution of Employment Injuries and Occupational Diseases, Permanent
Incapacity and Death due to Branches of Activities and Gender (Under the Article 4-1/a
of Act.5510), 2012
Table 10: Distribution of Employment Injuries due to Number of Insured Persons in
Workplace (Under the Article 4-1/a of Act.5510), 2011-2012
Table 11: Density of Occupational Accidents due to Years
Table 12: Discrimination of Occupational Accidents due to Hours
Table 13: Distribution of Employment Injuries (Under the Article 4-1/a of Act.5510),
2012
Table 14: Statistics of Occupational Accidents due to Sectorial Discrimination
Table 15: Job Annuals of the First Eight Sector of Activity Groups due to the SSI
Statistics
Table 16: The Rate of Occupational Accidents due to Sectorial Discrimination /100.000
employees (2008-2012)
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Table 17: The Number of Fatal Occupational Accidents due to Sectorial Discrimination
(2008-2012)
Table 18: The Rate of Fatal Occupational Accidents due to Sectorial Discrimination
/100.000 employees (2008-2012)

iv
LIST OF ABBREVIATIONS
EU: European Union
GNP : Gross National Product
ILO : International Labor Organization
IFRS: International Financial Reporting Standards
ISGUM : Occupational Safety and Health Institute
SCT: Special Communication Tax
SSI : Social Security Institution
WHO : The World Health Organization
TAS: Turkish Accounting Standards
TCL: Turkish Criminal Law
TUIK : Turkish Statistical Institute
5510 : Social Insurance and Universal Health Insurance Law
6331 : Occupational Health and Safety Law

v
CONTENTS
Abstract.......................................................................................................................i
List of Tables……………………..............................................................................ii
List of Abbrevations……………………………………………………………….. iii
References…………………………………………………………………………...iv
CHAPTER I: OCCUPATIONAL DISEASES AND OCCUPATIONAL ACCIDENTS
1.1. Introduction....................................................................................................1
1.2. Occupational Diseases and Occupational Accidents in Turkish Social Security
Law………………………………………………………………………………….2
1.2.1. Conceptual Analysis of Occupational Diseases……………….…….2
1.2.1.1. Concept of Occupational Diseases………………..………...2
1.2.1.2. Causes of Occupational Diseases………………….…………3
1.2.1.3. Sectorial Distribution of Occupational Diseases……….…….3
1.2.1.4. Educational Status……………………………………………4
1.2.1.5.Age Group…………………………………………………....5
1.2.1.6. Employment Status………………………………………......5
1.2.1.7. Occupational Group…………………………………………..6
1.2.1.8.Commercial Size……………………………………………....7
1.2.1.9. Experienced Health Problems………………………………...8
1.2.2. Costs and Effects of Occupational Diseases……………………….....9
1.2.3. Conceptual Analysis of Occupational Accidents…………….………15

1.2.3.1. Concept of Occupational Accidents in terms of Technics…...15

1.2.3.2. Concept of Occupational Accidents in terms of Law………..17

1.2.4. The Importance of Occupational Accidents.........................................19

1.2.5. The Causes of Occupational Accidents……........................................22

1.2.5.1. Technical Causes…………………………………..……......26

1.2.5.2. Environmental Causes………………………………………26

1.2.5.2.1. Noise............................................................................27

1.2.5.2.2. Temperature.................................................................27
I
1.2.5.2.3. Humidity.....................................................................27

1.2.5.2.4. Lighting......................................................................27

1.2.5.2.5. Dust............................................................................28

1.2.5.2.6. Ventilation..................................................................28

1.2.5.3. Personal Causes…………………………………………….28
1.2.6. Costs and Effects of Occupational Accidents…………………...29

1.2.7. Legal Framework of Occupational Safety and Health and Occupational
Accidents...................................................................................................................30

1.2.7.1. Development of Legal Infrastructure………………………….31

1.2.7.1.1. Occupational Safety and Health Administration…...32

1.2.7.2.Laws............................................................................................33

1.2.7.2.1. Social Security and General Health Insurance Law……..33

1.2.7.2.2.Occupational Health and Safety Law………………….....36

1.2.7.2.2.1. Joint Health and Safety Unit ….…………………41

1.2.7.2.3.Law of Obligations……………………………………….42

1.2.7.2.4. Criminal Law…………………………………………….45

1.2.7.2.5. By-laws..............................................................................52

1.2.7.2.6. Regulations........................................................................52

1.2.7.2.7. ILO Conventions………………………………………...53

CHAPTER 2: THEORITICAL FRAMEWORK ……………………...…............54

2.1. Historical Development of Studies with respect to Economic Dimension of
Occupational Accidents in the World......................................................................58

2.2. Historical Development of Studies with respect to Economic Dimension of
Occupational Accidents in Turkey...........................................................................65
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