Embezzlement in cooperatives

All of the economic management models that are systematized in order to make the societies obtain the highest benefit economically and socially have been in a struggle for building a parallelism with the idea of cooperation which is defined as the third way since it was put forward. Cooperation has really been hoped to be an answer for today's needs because of the purpose of helping themselves at the individual levels. It has been made a current issue as a solution for the problems generating from the new production model which arose in Europe after the industrial revolution. Almost at the same time period, some efforts were shown in order improve the cooperation in our country starting from the Ottoman Empire. In the first part of our study, the conceptual explanations of cooperation were firstly presented. Then, its historical development was introduced specific to France and Germany. Next, the establishment studies of the cooperation in the Ottoman Empire in modern sense and the studies in the Turkish Republic were focused. Finally, the establishment stages of the cooperation, authorized organs of the cooperation and the principles of the cooperation were explained. The cooperative is represented by its organs after starting to operate in economic life by gaining its legal entity following the foundation. The individuals who take charge in these organs are faced with some penal sanctions which are based on the related laws due to the works and transactions they perform on behalf of the cooperative. For this purpose, embezzlement in cooperative which is the main subject of this particular thesis was investigated within the framework of the Law of Cooperatives with no.1163, Turkish Penal Code with no. 5237 and the decisions of the Court of Appeal. This thesis aimed to contribute to the awareness development of the executive board members and the officers of the cooperatives who are respondent the embezzlement about decision-making, to help the cooperative activities continue more salubriously, to avail to the sustainability of the benefit which is expected from the cooperative activities in our country and help the cooperation develop on a strong foundation.