The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece

Abstract

Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law. It also outlines the key accounting principles introduced with this Law and how they compare with IFRS. This brief analysis indicates that, to a large extent, Greek accounting standards have now been aligned with IFRS. Given the preceding substantial differences between Greek accounting Laws and IFRS, this Law introduced significant changes to the accounting environment for non-listed companies in Greece, aiming at improving accounting quality and enhancing accounting comparability between listed and non-listed companies.     

FDI Attractiveness in Greece

This paper investigates the foreign direct investment (FDI) attractiveness for Greece as a host country compared with the rest of the EU countries. The main objective of this work is to identify the factors that improved or worsened Greece’s attractiveness during the last few years. An econometric model and a comparative index of FDI attractiveness have been constructed in order to identify the differences in the attractiveness of the countries. The results obtained prove that during the last few years Greece’s attractiveness as a host country for FDI has not only improved, but it also has a downward trend. The factors identified as crucial for the low FDI attractiveness in Greece are inefficient public governance, high taxation, inefficient infrastructure, and general macroeconomic conditions.

In the family home: roots tourism among Greek second generation in Italy

This paper attempts to make a contribution to the niche area of roots tourism and the broader nexus of tourism and migration, in particular to the literature on roots tourism among second generation, which has only recently attracted scholarly attention. Despite a gradual increase in scientific contributions on roots tourism, most of the literature has focused on the experiences of the first, second and later generations as a single phenomenon. The principal originality of this work lies in the analysis on roots tourism in an under-explored geographical/ethnic context, that is Greek second generation in Italy. The purpose of this study, which is based on an analysis method that combines structured questionnaire data with life stories collected through in-depth interviews, is to analyse the relationship between second-generation Greek migrants’ attachment to the birth-country of their parents and their homeland travel. Specifically, frequency and reasons for their travelling, self-perception during their stay in Greece and their definition of ‘home’ are investigated. The results of the study show that frequent journeys to Greece are crammed with a much deeper meaning as they are transnational practices aimed at visiting relatives and friends, the desire to find cultural roots and relocating cultural identity.     

Rethinking authenticity and tourist identity: expressions of territoriality and belonging among repeat tourists on the Greek island of Symi

This paper approaches the subject of tourist identity from an anthropological perspective, arguing for a culturally contextualized analysis that focuses on the interactive and processual nature of these constructions. Specifically, it explores the processes by which repeat tourists on the Greek island of Symi construct their identities as tourists in relation to the place of their vacation experience, local residents and other tourists. It highlights the competitive and often antagonistic way in which these tourists – drawing on ideas about authenticity and demonstrating sympathy with local concerns – seek to incorporate the island as an aspect of their own personal identities and, similarly, create a form of ‘local’ identity in Symi. The picture of tourists that emerges in this case study contrasts sharply with standard analytical formulations that portray tourists as transient and liminal figures, defined almost exclusively by their vacation preferences and experiences, and constituting a category of people that is clearly distinguishable (practically and ideologically) from local residents. As a consequence, it argues for an approach to tourist identity that seeks out linkages between tourists and locals, and which looks more broadly at the views and experiences of tourists beyond the time and space of the vacation.     

Relationships among three facets of family-supportive work environments,work–family conflict and job satisfaction: a research in Greece

The purpose of the present study is to extend the line of current enquiry related to family-supportive work environments (FSWEs), and their relationships to work–family conflict (WFC) and job satisfaction. Three facets of a FSWE are examined: family (non-) supportive culture, family-supportive management (FSM) and the model of ideal worker. Data were collected through a questionnaire survey from 612 employees. The results indicate that among the three facets of a FSWE, FSM appears to better predict both WFC and job satisfaction. Furthermore, WFC was negatively related to job satisfaction. An intriguing result is that the ideal worker model – manifested via long hours of work, visibility, availability and the dominance of organisation's needs over the family ones – was found to be positively related to job satisfaction, whilst it has no impact on WFC. Finally, the implications for practice and future research are discussed.     

An investigation into international assignment directions of R&D MNE employees: evidence from Greece

In this study, we explore the effects of the roles of research and development (R&D) laboratories, roles of subsidiaries and level of technological intensity of the sector in which multinational enterprise (MNE) subsidiaries operate on international assignment directions of R&D employees. International assignments are an underinvestigated issue in the international human resource management literature despite its significant research and managerial importance. In particular, to the best of our knowledge, no prior research on international assignments of R&D employees has been undertaken and so the current study aims at filling this void in the literature. Based on a large quantitative research on MNE subsidiaries operating in Greece, the findings suggest that variables of the aforementioned categories of factors influence different international assignment directions, with roles of the R&D subsidiary exerting the most crucial effect. Researchers may examine the unexplored issue of R&D employee international assignments to a larger extent, while MNE management can particularly take into account the micro (laboratory) context of R&D international assignees when developing effective international human resource management programmes.     

Industrial relations in South-Eastern Europe: disaggregating the contexts

This study critically evaluates industrial relations (IR) in South-Eastern Europe and points towards future practical and research-oriented opportunities in the region. A survey of organizational policies and practices has been used to explore the state of IR in both private and public organizations in this region. Specifically, the data, collected in 2009–2010 (including the latest changes due to the economic crisis), cover 840 different organizations located in Slovenia, Serbia, Bulgaria, Greece and Cyprus. We discuss the development of ‘regional-specific’ IR policies, the ‘importing’ of varieties of capitalism models, the diffusion of the European Union social model and the role of foreign MNCs in changing IR in the region.     

Beyond the manual: Practicing deliberative visioning in a Greek island

Deliberative visioning refers to processes of inclusive, multi-stakeholder deliberation over a desirable future. Methodologies include scenario workshops, future searches and community visioning. This paper looks critically at the assumptions of deliberative visioning benefiting from a case study in Greece. We argue that there are fundamental choices to be made concerning how to frame the process, who to invite and how to facilitate it. These are not just a matter of following manuals' good practice guidance. We emphasize the need for epistemological and methodological awareness of: the assumptions which frame DV itself; the assumptions of the users of DV; and the situation in which DV is deployed. We find that whereas visioning motivates participants to work together and provides a good framework to systematize discussion, it is not necessarily effective for developing systemic perspectives and plan actions. This is especially true in contexts such as that of our case study, where there is lack of a collaborative culture and there are insufficient mechanisms that integrate effectively a deliberative process with other processes of policy or social change.     

论古希腊文明对现代设计的影响

文章从哲学、美学和科学三个方面论述了古希腊文明对现代设计的深远影响。在哲学方面,探讨了古希腊人本主义倾向和理性主义思想与现代设计人性化设计和功能主义、理性设计的渊源关系;在美学方面,主要介绍了古希腊和谐美学观对现代设计审美的影响;在科学方面,重点论述了古希腊数学、几何学等科学成就对现代设计科学思维的渗透和影响。     

西班牙、希腊油橄榄产业发展的经验与启示

中国是食用油消费大国,又是食用油缺乏的国家,食用油自给率只有35%左右。针对这一严峻形势,自2008年以来,党中央、国务院高度重视油茶等木本油料产业的发展,并将其作为保障食用油安全的国家战略选择。西班牙、希腊在推动油橄榄产业发展进程中积累了许多较为成熟的先进管理经验和技术,两国的管理制度值得我们借鉴。介绍了两国油橄榄产业发展情况和有关政策、措施,提出了推进我国油茶产业和油橄榄产业发展的相关建议,对推动我国油茶等木本油料产业科学持续健康发展具有较强的指导作用。