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The administrative reform of the Greek tax administration in the years of fiscal adjustment-economic adjustment programs for Greece, 2010-2018 with regard to (Administrative organization, Human resources & Strategic planning)
No full textWith the preparation of the doctoral thesis on "The Administrative Reform of the Greek Tax Administration in the years of Fiscal Adjustment-Economic Adjustment Programs for Greece, 2010-2018 with regard to (Administrative Organization, Human Resources & Strategic Planning)", diligently pursued the research, study and promotion of administrative reform policies, decided by the Greek Governments. The above-mentioned policies occurred in the Greek Tax Administration, during the implementation period of the support measures for the Greek economy (three memoranda). Economic Adjustment Programs for Greece, agreed by the Greek authorities by establishing joint programs with the European Commission (ECA), the European Central Bank (ECB) and the International Monetary Fund (IMF).The administrative reform of the Greek Tax Administration took place in three distinct stages, which are determined in time with the adoption and implementation of the respective three memoranda from May 2010 until the end of 2018. The launch of the newly established, Independent Authority for Public Revenue (AADE) in early 2017 was a fundamental organizational intervention at the level of administrative reforms in the context of implementing support measures in the process of helping Greece's economy. This administrative reform is an element of thorough study and research aiming to determine the necessity of its establishment, as well as the new model of tax administration, which it has sought to bring about since the beginning of its operation, within the framework of the Greek administrative system and the administrative organization of the modern Greek State. The extensive transformation of the Greek Tax Administration, from the previous regime of a politically and administratively manipulated tax auditing and tax collection organization, to an independent and emancipated from political interference or organizational and administrative changes Tax Administration, which strives to be effective and efficient, serves as a reference point for a research process and study of this administrative phenomenon. Through the extensive reorganization of the structures and the restructuring of the organizational units of the Tax Administration throughout each phase of its reconstruction, an effort is made to highlight the significance and character of the administrative changes that occur cumulatively within it. The interpretation of the policy practices and procedures followed in the course of reforming the Tax Administration and the extent to which the outcomes of these practices, regarding human resources, affect the production of effective work are determined by the analysis of human resource management policies with regard to the factors that determine them (formulating a plan to recruit potential personnel and schedule the demand for highly skilled employees and leaders, as well as performance evaluation, appropriate incentive policy for motivating employees, continuous training and continuing education in all levels of the existing staff).The identification and analysis of the strengths and weaknesses of the aiming objectives of a Public Revenue Organization-Authority, through its designed Strategic and Operational Plans, leads us to draw conclusions about the extent of usefulness or not, the degree of the autonomous course of the Greek Tax Administration, and therefore the importance and significance of the newly introduced administrative model. The continuous improvement of the performance of the Greek Tax Administration, through the upgrading of its organizational and administrative operation, as well as the consolidation and strengthening of the climate of trust with the citizens - taxpayers of the country, are a sufficient and necessary condition to characterize the magnitude of the administrative reform and the degree of success of this venture. Keywords: Greek Tax Administration, Economic Adjustment Programs for Greece, Administrative Reform, Administrative Organization, Human Resources, Strategic Planning.Με την εκπόνηση της διδακτορικής διατριβής με θέμα, «Η Διοικητική Μεταρρύθμιση της Ελληνικής Φορολογικής Διοίκησης στα χρόνια της Δημοσιονομικής Προσαρμογής 2010-2018 (Διοικητική Οργάνωση - Ανθρώπινο Δυναμικό - Στρατηγικός Σχεδιασμός)», επιδιώχθηκε η έρευνα, η μελέτη και η ανάδειξη των πολιτικών διοικητικής μεταρρύθμισης, που αποφασίστηκαν από τις Ελληνικές Κυβερνήσεις και έλαβαν χώρα στην Ελληνική Φορολογική Διοίκηση, κατά την περίοδο εφαρμογής των μέτρων στήριξης της Ελληνικής οικονομίας (τρία μνημόνια συνεργασίας). Μνημόνια, που συμφωνήθηκαν από τις Ελληνικές Αρχές με την κατάρτιση κοινών προγραμμάτων με την Ευρωπαϊκή Επιτροπή (ΕΕπ), την Ευρωπαϊκή Κεντρική Τράπεζα (ΕΚΤ), και το Διεθνές Νομισματικό Ταμείο (ΔΝΤ). Η διοικητική μεταρρύθμιση της Ελληνικής Φορολογικής Διοίκησης, πραγματοποιήθηκε σε τρία ευδιάκριτα στάδια, που προσδιορίζονται χρονικά με την ψήφιση και εφαρμογή των αντίστοιχων τριών μνημονίων συνεργασίας. Από τον Μάϊο του 2010 έως το τέλος του 2018. Η έναρξη λειτουργίας από τις αρχές του 2017, του νέου δημόσιου φορέα εσόδων, της Ανεξάρτητης Αρχής Δημοσίων Εσόδων (ΑΑΔΕ), αποτελεί θεμελιώδη οργανωτική παρέμβαση στο επίπεδο των διοικητικών μεταρρυθμίσεων, που υλοποιήθηκαν στα πλαίσια εφαρμογής των μέτρων στήριξης της Ελληνικής οικονομίας. Η συγκεκριμένη διοικητική μεταρρύθμιση, αποτελεί στοιχείο ενδελεχούς μελέτης και έρευνας, με σκοπό τον προσδιορισμό της αναγκαιότητας σύστασης αυτής, καθώς και του νέου μοντέλου φορολογικής διοίκησης, που επιδιώχθηκε να επιφέρει από την έναρξη της λειτουργίας της, στα πλαίσια του Ελληνικού διοικητικού συστήματος και της διοικητικής οργάνωσης του σύγχρονου Ελληνικού Κράτους. Η μακρά πορεία μετεξέλιξης της Ελληνικής Φορολογικής Διοίκησης, από το παλαιό καθεστώς, μιας πολιτικά και διοικητικά χειραγωγημένης φοροελεγκτικής και φοροεισπρακτικής οργάνωσης, σε μία ανεξάρτητη και χειραφετημένη από πολιτικές παρεμβολές ή οργανωτικές και διοικητικές μεταβολές Φορολογική Διοίκηση, που προσπαθεί να είναι αποτελεσματική και αποδοτική, αποτελεί σημείο αναφοράς σε μια ερευνητική διαδικασία και μελέτη του συγκεκριμένου διοικητικού φαινομένου. Διαμέσου, της μεγάλης έκτασης της αναδιοργάνωσης των δομών και της αναδιάρθρωσης των οργανικών μονάδων της Φορολογικής Διοίκησης σε κάθε περίοδο ανασυγκρότησής της, επιχειρείται η ανάδειξη της σημασίας και του χαρακτήρα των διοικητικών αλλαγών, που επέρχονται σωρευτικά σε αυτή. Η ανάλυση των πολιτικών διαχείρισης ανθρώπινου δυναμικού σε ότι αφορά τους παράγοντες που την καθορίζουν, (σχεδιασμός αναγκών σε στελεχιακό δυναμικό υψηλών προσόντων και προσέλκυση των υποψήφιων υπαλλήλων, επιλογή αυτών, συνεχή εκπαίδευση και μετεκπαίδευση του ήδη υπηρετούντος προσωπικού, κατάλληλη πολιτική κινήτρων για την παρακίνηση των υπαλλήλων, καθώς και αξιολόγηση της απόδοσής τους), αλλά και τον βαθμό επίτευξης των στόχων που την προσδιορίζουν, μας οδηγούν στην ερμηνεία των πολιτικών πρακτικών και των διαδικασιών, που ακολουθούνται στην πορεία μεταρρύθμισης της Φορολογικής Διοίκησης και σε ποια έκταση, τα αποτελέσματα αυτών των πρακτικών, σχετικά με το ανθρώπινο δυναμικό, επηρεάζουν την παραγωγή αποτελεσματικού έργου. Ο εντοπισμός και η ανάλυση των δυνατών και αδύνατων (αδυναμιών), σημείων της στοχοθεσίας ενός Οργανισμού Δημοσίων Εσόδων, μέσω των σχεδιασθέντων Στρατηγικών και Επιχειρησιακών του Σχεδίων, μας οδηγεί στην εκφορά συμπερασμάτων, για την έκταση της χρησιμότητας ή όχι, του βαθμού της αυτόνομης πορείας της Ελληνικής Φορολογικής Διοίκησης, άρα και της βαρύτητας του νεοεισαχθέντος διοικητικού προτύπου. Η συνεχής βελτίωση της απόδοσης της Ελληνικής Φορολογικής Διοίκησης, μέσω της αναβάθμισης της οργανωτικής και διοικητικής της λειτουργίας, καθώς και η εμπέδωση και ενδυνάμωση του κλίματος εμπιστοσύνης με τους πολίτες - φορολογούμενους της χώρας, αποτελούν ικανή και αναγκαία συνθήκη για να χαρακτηρίσουν το μέγεθος της διοικητικής μεταρρύθμισης και το βαθμό επιτυχίας του εν λόγω εγχειρήματος. Λέξεις-Κλειδιά: Ελληνική Φορολογική Διοίκηση, Οικονομικά Προγράμματα Δημοσιονομικής Προσαρμογής, Διοικητική Μεταρρύθμιση, Διοικητική Οργάνωση, Ανθρώπινο Δυναμικό, Στρατηγικός Σχεδιασμός
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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