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A systematic two phase approach for the nurse rostering problem
Get PDFNurse rostering is an NP-hard combinatorial problem which makes it extremely difficult to efficiently solve real life problems due to their size and complexity. Usually real problem instances have complicated work rules related to safety and quality of service issues in addition to rules about quality of life of the personnel. For the aforementioned reasons computer supported scheduling and rescheduling for the particular problem is indispensable. The specifications of the problem addressed were defined by the First International Nurse Rostering Competition (INRC2010) sponsored by the leading conference in the Automated Timetabling domain, PATAT-2010. Since the competition imposed quality and time constraint requirements, the problem instances were partitioned into sub-problems of manageable computational size and were then solved sequentially using Integer Mathematical Programming. A two phase strategy was implemented where in the first phase the workload for each nurse and for each day of the week was decided while in the second phase the specific daily shifts were assigned. In addition, local optimization techniques for searching across combinations of nurses’ partial schedules were also applied. This sequence is repeated several times depending on the available computational time. The results of our approach and the submitted software produced excellent solutions for both the known and the hidden problem instances, which in respect gave our team the first position in all tracks of the INRC-2010 competition
Maritime tourism tax revenues in Greece: a aew framework for collection
No full textThis research is designed to help government and tourism policy-makers evaluate the efficiency
and consequences of the Greek taxation system on maritime tourism. The tax revenues generated
by the taxes and dues imposed by the state are measured using the Tourism Satellite Account
(TSA). Tax evasion is considered to be the major cause of the high deficit of the Greek economy.
The effectiveness of the taxation system can be evaluated by comparing the total value of taxes
actually collected by each activity of maritime tourism and by category given the initial budget,
also revealing possible tax evasion or laxity in collecting taxes
Η φορολογία των ελληνικών ξενοδοχειακών επιχειρήσεων
Get PDFΤο τουριστικό προϊόν επιβαρύνεται άμεσα ή έμμεσα από ένα μεγάλο αριθμό φόρων και τελών που καταβάλλεται απευθείας από τον τουρίστα ή από τις τουριστικές επιχειρήσεις. Η δραστηριότητα του τουρισμού συγκροτείται από επιμέρους κλάδους, ο καθένας από τους οποίους παρουσιάζει ιδιαιτερότητες και τυγχάνει διαφορετικής φορολογικής μεταχείρισης. Ο ξενοδοχειακός κλάδος όπως είναι γενικά αποδεκτό είναι ένας από τους σημαντικότερους .
Σκοπός του παρόντος άρθρου είναι να καταγράψει και να αξιολογήσει το φορολογικό σύστημα (άμεση και έμμεση φορολογία) που ισχύει στον ξενοδοχειακό κλάδο στην Ελλάδα. Στην ανάλυση μας εντοπίζονται οι αδυναμίες και οι ελλείψεις των φορολογικών ρυθμίσεων ενώ με τη χρήση της μεθοδολογικής προσέγγισης που βασίστηκε στην ανάλυση-καταγραφή του ισχύοντος φορολογικού νομοθετικού πλαισίου στον ξενοδοχειακό κλάδο, εξάγονται και παραθέτονται με κριτική διάθεση τα προκύπτοντα συμπεράσματα
Accounting for education: The conceptual framework and empirical assessment of economic flows
Get PDFThe establishment of regional universities was perceived by the Greek society as a keystone for regional growth which was viewed primarily as a transfer of resources to the regions.
The research aims to answer the question of what is the magnitude of the economic boost given to the district or the wider area by looking into the economic effects generated by the establishment and operation of higher educational institutes on the local economy.
The methodological framework used in this paper is the Satellite Account for Education (SAE) that will typically involve “activity beyond the production or asset boundary”, which are not included in the national accounting system, and measure the economic flows of education carried out by producers of education. Neither of the connected goods for this sector such as “school bus services, schoolbooks and supplies, clothing and leisure linked to schools and required by school authorities” are included in the national accounts (ONS, 2008, p.6) not allowing consequently the government to have a total estimate of the investment yield by the foundation of “educational institutions”.
The case study focuses on measuring the various economic impacts generated by the establishment and operation of the Technological Educational Institute of Epirus on the local economy and the growth of the Preveza prefecture, Greece. The empirical research covered the assessment of Staff and Students Income flows by sector of consumption, as well as Income flows by cost category for assets and
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operation of the Preveza Branch of the Epirus TEI. Data concerning students’ consumption collected via 171 questionnaires, of the total of 862 active students of the Preveza branch (19.8%) for 2008, while Personnel income flows estimated from a sample of 52 out of 105 (49.5%) full and part time employed by the Institute.
The outcomes of the research are important, especially since Greece now faces enormous public finance problems as well as problems with regard to transformation of the education institutions. The findings include the determination of the collective consumption per sector, the income flows into the local economy, which is approximately 7.4% of the total declared income of the Preveza prefecture, the value of taxes accounted to € 680 900 and, finally the direct and indirect employment effect attributed to the establishment and operation of the institute, which is estimated approximately 0.78% of the total prefecture employment.
The paper fulfils the identified government need to estimate the investment yield by the Educational Institutes and to detect the effectiveness on regional development of their installation and operation
The implications of the liberalization in telecommunication markets for market structure and price policy: Evidence from a small open economy
No full textThis study analyses the impact of liberalization on market structure and pricing in the Greek telecommunication market from 1992 to 2005. The data refers to 44 of the most prominent companies of fixed telephony, mobile telephony and internet services and was compiled by means of interviews with the help of a questionnaire. Our descriptive analysis concluded that liberalization of the telecommunication market reduced its concentration degree, increased competition and induced price cuts. This conclusion is supported by other research studies concerning other countries of the EU, since Greece as an EU member country has also implemented the respective European policy in the specific industry. As far as the econometric level is concerned, we used panel Feasible Generalized Least Squares (FGLS). FGLS is an appropriate tool for samples such as our own, composed by intersectoral data that extend to more than one time periods, and without correlation between the unobserved effects and the interpretative variables. Our econometric research showed that both private ownership and specialized personnel in the commercial and technical sector seem to positively influence the companies’ market share. In turn, a large market share offers companies more freedom to cut down prices in their services. However, there is still considerable need for econometric research in this field
Σύστημα Εθνικής Λογιστικής
Get PDFΣτο βιβλίο αναλύεται το πλαίσιο του συστήματος Εθνικών Λογαριασμών μέσα από τα γενικά χαρακτηριστικά του και την ομαδοποίηση των οικονομικών μονάδων. Παρατίθενται όλες οι κατηγορίες συναλλαγών στο σύστημα λογαριασμών, οι οποίοι παρουσιάζονται ανά κατηγορία, και γίνεται εκτενής αναφορά στις Εισροές-Εκροές, τους Αριθμοδείκτες, τον Πληθυσμό και τις Εισροές Εργασίας. Η ύλη του βιβλίου βασίζεται στις αναθεωρημένες οδηγίες για την κατάρτιση συστημάτων εθνικών λογαριασμών των Ηνωμένων Εθνών, του Οργανισμού για Οικονομική Συνεργασία και Ανάπτυξη, της Διεθνούς Τράπεζας, του Διεθνούς Νομισματικού Ταμείου και της Ευρωπαϊκής Ένωσης
Exploring ethnographic genres and developing validity appraisal tools
No full textThe current paper discusses the historical evolvement of ethnography, identifies the various
genres that have developed and argues that the development of ethnographic genres has been
informed by a variety of epistemologies that have different aims, methods of data collection and
analysis, and styles of presentation. The different genres of ethnography are systematised and
categorised into three broad categories, namely classical ethnography, critical ethnography and
interpretive ethnography. Each one of these genres are analysed and linked to the unique aims,
methods of data collection and analysis, and styles of presentation that are congruent with the
epistemology that informs it. Furthermore, it is asserted that different ethnographic genres
require different criteria for judging their validity and these criteria should be contextualised
and related to the epistemology that informed the specific genre, rather than using a set of
unifying criteria for judging all ethnographic studies. Finally, this paper develops a series of
steps that coherently link the epistemology, the aims, the data collection, the data analysis, the
researcher’s representation in the study, and the presentation of the study for each genre so as to
enable researchers and readers of ethnographic studies to accordingly assess the validity of each
ethnographic genre
From Scilab to multicore embedded systems: Algorithms and methodologies
Get PDFhttp://samos-conference.com/Resources_Samos_Websites/Proceedings_Repository_SAMOS/2012/Files/2012-IC-34.pdfWhile advances in processor architecture continues to increase hardware parallelism, parallel software creation is hard. There is an increasing need for tools and methodologies to narrow the entry gap for non-experts in parallel software development as well as to streamline the work for experts. This paper presents the methodology and algorithms for the creation of parallel software written in Scilab source code for multicore embedded processors in the context of the “Architecture oriented paraLlelization for high performance embedded Multicore systems using scilAb” (ALMA) EU FP7 project. The ALMA parallelization approach in a nutshell attempts to manage the complexity of the task by alternating focus between very localized and holistic view program optimization strategies
