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Decision making using multicriteria analysis: A case study of decision modeling career in education
Full text linkThe aim of this paper is to offer an applicable evaluation framework relating to the right
choice of one’s profession via his/her studies. The first part of the paper consists of the basic
principles of Multicriteria Decision Making. To begin with, the paper initially focuses on the
Macbeth Method. This helps to provide a perspective for procedural types of decisions in
which various qualitative and quantitative aspects are incorporated. In the second part of the
paper, the above-mentioned multicriteria method is applied to a “real-world” case concerning
a specific case of a student, Eva. For this specific study, it is concluded that the factors of
greatest importance that lead to choosing the University Eva finally chose, were four: the cost
of undergraduate studies, the reputation-status of the University, its logistics and
infrastructure and its interconnections with other Universities and other Academic
Institutions
Professional development of transference teachers to administrating / financial positions
Full text linkAudit Firms, Deferred Taxation and Financial Reporting : The Case of The Athens Stock Exchange
Full text linkThe purpose of this paper is the sectoral analysis and evaluation of the external audit
reports in relation to the amounts of deferred taxes on the balance sheets of listed
companies in the Athens Stock Exchange (ASE). External auditors participate
significantly in the preparation of financial reporting, reducing agency problems and
aiding acceptance of such information by the users as reliable. The “unqualified”
audit reports correspond to more than two thirds of the total, while in the banking
sector there is no “unqualified” (ie without even issue of „emphasis‟) Audit Report
after 2011. More than two thirds of Deferred Tax Assets - including those from Loss
Carryforwards - (DTA), Deferred Tax Liabilities (DTL), and Deferred Tax in the
Income Statement appear on the Balance Sheets of the companies audited by the Big
5. Audit firms and supervisory authorities do not seem to have made satisfactory
evaluation and exploitation of this information
Predictive factors of the exceptionally high number of industrial accidents at work in Greece: A statistical analysis of Sample Survey Results
No full textThe strong commitment of the management of a company to the maintenance of a
safe work environment is an important stimulus for its workers to be loyal to the
company and to make every effort to keep the company profitable.In this paper we
investigate by a sample survey in a sample of 763 workers who work in heavy
industries in Greece the factors which contribute to the occurrence of accidence at
work. An exploratory factor analysis ,Reliability Analysis and Multinomial Logistic
Regression revealed the following factors which increase the frequency of
occurrence of accidents at work:
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Exposure of the workers to physical or technical dangerous conditions at work, lack
of inspections by the Government’s Safety Inspectors , lack of training programs
designed by the company in order to protect the workers from harmful machinery
and to show to them the proper use of tools, lack of proper maintenance of
machinery and negligence in the part of the company in following the
recommendations of safety inspectors. Cronbach”s Alpha for the variables of the
questionnaire referring to the factors contributing to the occurrence of accidents is
0,81.A Multinomial Logistic Regression with dependent variable the question: did
you have in the past an accident at work ,was carried out and revealed that the
independent variables: lack of inspection of the machinery of the company, lack of
proper training procedures for the workers of the company, inadequate work
experience of the workers, lack of proper supervision and nature of work ,were
statistically significant.The sample survey was carried out in January of 2013 and it
shows that the Safety Inspectors, which were public employees, should make every
effort to keep, with their efficient inspection visits, the industrial base of this country
functioning properly in order to decrease the unemployment level in times of deep
financial , social and political crisis in Greece
Statistical investigative analysis of the factors which contribute to the productivity of the academic teachers with respect to scientific research output and teaching effectiveness
No full textThe investigation of productivity of Academic Teachers in terms of research and
teaching effectiveness is a subject which has attracted considerable research and
which determines the economic level and prospects of a country. In this paper we
investigate the factors which influence the academic teachers’ effectiveness in the
Greek Academic Institutions, either Universities or Technological Educational
Institutions, with respect to their research and teaching. We have carried out two
sampling surveys. In the first one, a questionnaire has been sent to 128
Professors at Greek Academic Institutions. In the second one, a questionnaire
has been sent to 374 students studying at Greek Institutions of Higher Education,
either Universities or Technological Educational Institutions. The Statistical
Methods employed were the following: Descriptive Statistics, Chi-Square Tests
and T-Tests, Linear Models, Factor Analysis and Reliability Analysis. The
results are the following: A) The productivity of an academic teacher, which is
defined as research output and teaching effectiveness, depends on the following
factors: A1) The number of publications in internationally recognized journals,
Indexed in databases with impact factor. A2) The number of citations to his
papers from other authors working on similar subjects. A3) His Teaching
effectiveness measured by the annual reports of evaluation by his students, A4)
The type of the Academic institution where he works, A5) His educational
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background and his studies, A6) His work previous experience. Another
important result is the following: According to the answers to the questionnaire
by the Academic teachers, research productivity is the principal characteristic of
a productive academic, but according to the students’ answers to their
questionnaire , the characteristic which is of paramount importance for an
academic is his teaching effectiveness in terms of making clear the subject of his
courses, his daily contact with the students, his readiness to answer questions to
his students and his general attitude to improve the knowledge of his students
with respect to the subject which he teaches. The Chi-Square Test has revealed a
strong association between work previous experience and the following
variables: research activity, rank, knowledge of foreign languages, type and
principle schools affiliated to an academic institution and level of undergraduate
curriculum subjects, which the professor teaches. A general conclusion is that
the type of Institution, the existence of post-graduate programs and the previous
work experience of the Professor determine his effectiveness as teacher and
research worker
ΒιβλιοΔείκτης
No full textΤεύχος 21) Νέες υπηρεσίες της Βιβλιοθήκης, σελ. 1-2. 2) Δράσεις της Βιβλιοθήκης: Ελληνικό Παράρτημα της Διεθνούς Ένωσης Μουσικών Βιβλιοθηκών, Εβδομάδα Ανοικτής Πρόσβασης, σελ. 3. 4) Έκθεση ζωγραφικής στο χώρο της Βιβλιοθήκης, σελ. 4. 5) Ενημέρωση για την Βιβλιοθήκη σε ΠΜΣ, σελ. 4. 6) Παρουσίαση: Αποθετήριο "Κάλλιπος", Ανοικτά Ακαδημαϊκά Μαθήματα, σελ.
A statistical analysis of the expenditures on research and development and the increase of Gross Domestic Product: an sensible way for easing the effects of greek economic crisis
No full textProceedings Link http://icehm.org/upload/2682ED1116027.pdfIn this paper, we introduce the Global Competitiveness Index(GCI) which is based on the Gross Domestic Expenses for Research and Development and Innovation and we derive two Linear Statistical Models which show the positive influence of the GCI on the Gross Domestic Product(GDP). Hence, the reduction of GCI results on the reduction of the GDP. We construct,also a quadratic Regression model in the variables, showing that the reduction of GDP resulted in the increase of Income Inequality ,in the case of Greece during the economic crisis 2009-2016.
We, also, present facts which justify the opinion that the unemployment in Greece, today, is a by-product of austerity and the austerity is a product of the Memorandum of Understanding (MOU) between Greece and the European Union(EU), the European Central Bank(ECB) and the International Monetary Fund (IMF) . The MOU is , in turn, the result of the excessive debt, the tax evasion, the clientist State and the lack of competitiveness of the Greek Econom
Παράγοντες που επηρεάζουν τη φορολογική επιβάρυνση των Ελληνικών Εισηγμένων Επιχειρήσεων : Ευρήματα πριν και κατά την διάρκεια της κρίσης
Full text linkThis paper investigates for the first time in our country the factors that influence the formation of the real tax burden on the largest
listed Greek Companies (FTSE / ASE 20-40-80 indices), as reflected in the Effective Tax Rate (ETR). The research is distinct for the
years proceeding and those following the outbreak of financial crisis, covering the eight years from 2005 -2012.
The results show that during the pre-crisis period, the ratios for leverage, profitability (ROE) and Market to Book Value (MtV), have
negative correlation with the ETR, but firm’s loss history has positive correlation. During the financial crisis, additional to above variable
correlations, the firm size and profitability (ROA) seems to be positively correlated to the ETR, while the short-term lending rate has
negative correlation.
Our findings concerning the relation of ETR to divided earnings per share might be useful for financial analysts, investors and
regulators, while the evaluation of the gap between Book and Tax ETR might be of extremely significance for the tax authorities.
Future research could include a larger sample with financial years before the application of International Accounting Standards (IAS), in
order to assess the impact of the IAS in the formulation of ETR
