‘Nothing and no one has been forgotten’: commemorating those who did not give in during the Greek civil war (1946-1949)

Cet article présente certaines réflexions initiales faites dans le cadre d’une recherche qui porte sur la mémoire officielle et la mémoire collective de la guerre civile grecque, 1946-49. L’objet du dit article consiste en l’étude de quatre monuments construits par l’Union des Combattants de la résistance Nationale et son objectif est de mettre en lumière ce qu’ils représentent et de quelle façon ils sont liés à la mémoire collective des vétérans de la guerre civile grecque.This article presents some of the initial findings of my research, with focuses on the official and group memory of the Greek civil war, 1946-49. It deals with four monuments built by the Union ot the Fighters of the National resistance, and tries to look into what these monuments represent and their connection to the group memory of the veterans of the Greek civil war

Comparative financial analysis of main private companies in the health sector in Greece, 2015-2020

PURPOSE: The purpose of this paper is to examine the financial situation of Hygeia Hospital, Athens Medical Center, Henry Dunant Hospital Center, Metropolitan Hospital, Euroclinic of Athens, Mediterraneo, Metropolitan General and Mitera Maternity Hospital for the years 2015-2020.DESIGN/METHODOLOGY/APPROACH: The Greek health system is one of the most privatized systems in the EU. The public NHS health system is characterized by its hospital-centric character, the lack of primary health care, its limited and irrational funding and the reduced satisfaction of citizens. On the other hand, the private sector of health service provision has grown in recent years and especially in the secondary care sector there are trends of centralization. A percentage of 66% of the total turnover is carried out by eight large private clinics, seven of them are located in Attica, while 50% of the total market share belongs to 2 Groups. Alongside, is to examine the importance of the private sector and especially the specific companies, which are the largest in the health sector, in covering the population with health services.FINDINGS: The analysis presented above, seems to indicate that, in the aftermath of the financial crisis, the sample companies, on average, operate at low levels of liquidity and depend crucially on future sales. In addition, most firms depend heavily on loan capital to finance their assets, e.g., loan capital is almost four times greater compared to equity capital for companies in the sector, while for the sample companies, extreme discrepancies are recorded, both, between companies and between financial years.PRACTICAL IMPLICATIONS: The analysis presented above, seems to indicate that, in the aftermath of the financial crisis, the sample companies, on average, operate at low levels of liquidity and depend crucially on future sales.ORIGINALITY/VALUE: The article briefly evaluates the financial position of the major private health providers in Greece, due to their importance in the health sector in the country. An important issue that must be examined in the future is the impact of the Covid-19 pandemic on the financial operation of the health sector in Greece.peer-reviewe

Transcriptomic analysis of resistance and short-term induction response to pyrethroids, in Anopheles coluzzii legs.

BACKGROUND:Insecticide-treated bed nets and indoor residual spraying comprise the major control measures against Anopheles gambiae sl, the dominant vector in sub-Saharan Africa. The primary site of contact with insecticide is through the mosquitoes' legs, which represents the first barrier insecticides have to bypass to reach their neuronal targets. Proteomic changes and leg cuticle modifications have been associated with insecticide resistance that may reduce the rate of penetration of insecticides. Here, we performed a multiple transcriptomic analyses focusing on An. coluzzii legs. RESULTS:Firstly, leg-specific enrichment analysis identified 359 genes including the pyrethroid-binder SAP2 and 2 other chemosensory proteins, along with 4 ABCG transporters previously shown to be leg enriched. Enrichment of gene families included those involved in detecting chemical stimuli, including gustatory and ionotropic receptors and genes implicated in hydrocarbon-synthesis. Subsequently, we compared transcript expression in the legs of a highly resistant strain (VK7-HR) to both a strain with very similar genetic background which has reverted to susceptibility after several generations without insecticide pressure (VK7-LR) and a lab susceptible population (NG). Two hundred thirty-two differentially expressed genes (73 up-regulated and 159 down-regulated) were identified in the resistant strain when compared to the two susceptible counterparts, indicating an over-expression of phase I detoxification enzymes and cuticular proteins, with decrease in hormone-related metabolic processes in legs from the insecticide resistant population. Finally, we analysed the short-term effect of pyrethroid exposure on An. coluzzii legs, comparing legs of 1 h-deltamethrin-exposed An. coluzzii (VK7-IN) to those of unexposed mosquitoes (VK7-HR) and identified 348 up-regulated genes including those encoding for GPCRs, ABC transporters, odorant-binding proteins and members of the divergent salivary gland protein family. CONCLUSIONS:The data on An. coluzzii leg-specific transcriptome provides valuable insights into the first line of defense in pyrethroid resistant and short-term deltamethrin-exposed mosquitoes. Our results suggest that xenobiotic detoxification is likely occurring in legs, while the enrichment of sensory proteins, ABCG transporters and cuticular genes is also evident. Constitutive resistance is primarily associated with elevated levels of detoxification and cuticular genes, while short-term insecticide-induced tolerance is linked with overexpression of transporters, GPCRs and GPCR-related genes, sensory/binding and salivary gland proteins

ABCH2 transporter mediates deltamethrin uptake and toxicity in the malaria vector Anopheles coluzzii

Contact insecticides are primarily used for the control of Anopheles malaria vectors. These chemicals penetrate mosquito legs and other appendages; the first barriers to reaching their neuronal targets. An ATP-Binding Cassette transporter from the H family (ABCH2) is highly expressed in Anopheles coluzzii legs, and further induced upon insecticide exposure. RNAi-mediated silencing of the ABCH2 caused a significant increase in deltamethrin mortality compared to control mosquitoes, coincident with a corresponding increase in 14C-deltamethrin penetration. RT-qPCR analysis and immunolocalization revealed ABCH2 to be mainly localized in the legs and head appendages, and more specifically, the apical part of the epidermis, underneath the cuticle. To unravel the molecular mechanism underlying the role of ABCH2 in modulating pyrethroid toxicity, two hypotheses were investigated: An indirect role, based on the orthology with other insect ABCH transporters involved with lipid transport and deposition of CHC lipids in Anopheles legs which may increase cuticle thickness, slowing down the penetration rate of deltamethrin; or the direct pumping of deltamethrin out of the organism. Evaluation of the leg cuticular hydrocarbon (CHC) content showed no affect by ABCH2 silencing, indicating this protein is not associated with the transport of leg CHCs. Homology-based modeling suggested that the ABCH2 half-transporter adopts a physiological homodimeric state, in line with its ability to hydrolyze ATP in vitro when expressed on its own in insect cells. Docking analysis revealed a deltamethrin pocket in the homodimeric transporter. Furthermore, deltamethrin-induced ATP hydrolysis in ABCH2-expressing cell membranes, further supports that deltamethrin is indeed an ABCH2 substrate. Overall, our findings pinpoint ABCH2 participating in deltamethrin toxicity regulation

Genomic analysis of two phlebotomine sand fly vectors of Leishmania from the New and Old World.

Phlebotomine sand flies are of global significance as important vectors of human disease, transmitting bacterial, viral, and protozoan pathogens, including the kinetoplastid parasites of the genus Leishmania, the causative agents of devastating diseases collectively termed leishmaniasis. More than 40 pathogenic Leishmania species are transmitted to humans by approximately 35 sand fly species in 98 countries with hundreds of millions of people at risk around the world. No approved efficacious vaccine exists for leishmaniasis and available therapeutic drugs are either toxic and/or expensive, or the parasites are becoming resistant to the more recently developed drugs. Therefore, sand fly and/or reservoir control are currently the most effective strategies to break transmission. To better understand the biology of sand flies, including the mechanisms involved in their vectorial capacity, insecticide resistance, and population structures we sequenced the genomes of two geographically widespread and important sand fly vector species: Phlebotomus papatasi, a vector of Leishmania parasites that cause cutaneous leishmaniasis, (distributed in Europe, the Middle East and North Africa) and Lutzomyia longipalpis, a vector of Leishmania parasites that cause visceral leishmaniasis (distributed across Central and South America). We categorized and curated genes involved in processes important to their roles as disease vectors, including chemosensation, blood feeding, circadian rhythm, immunity, and detoxification, as well as mobile genetic elements. We also defined gene orthology and observed micro-synteny among the genomes. Finally, we present the genetic diversity and population structure of these species in their respective geographical areas. These genomes will be a foundation on which to base future efforts to prevent vector-borne transmission of Leishmania parasites

International Accounting Standards (IAS). Transition of Existing to New Accounting Standards in a Rapid Changing Environment. The Impact of Adoption of New Accounting Standards in the Developed Economies in European Union. Conclusions, Expectations and Perspectives

Adopting a set of accounting standards on a global level derives from the growing globalization of international economies. However, the transition from old to new ones is challenging in a rapidly changing economic environment. This article presents an assessment of IFRS 8 (Operating Segments) adoption, after replacing IAS 14 (Segment Reporting), and examines the impact occurred in the developed economies within the EU, with relevant considerations referring to the current COVID-19 global pandemic situation.This study analyzes the effect of this controversial standard on segment reporting and attempts to identify the determinants of changes in disclosure practices. Based on a four country sample, the current research identifies specific significant financial information changes, although segmentation remains relatively stable. Furthermore, the study includes relevant considerations on reporting, as reflected from current COVID-19 pandemic.The present research includes a historical reference to the development of the accounting standards under examination. Conclusions, expectations, and future perspectives are also presented in the paper

Konidiko manor house in Kampos of Chios: suggestions of restoration

ΔΠΜΣ Προστασία Μνημείων. Α' Κατεύθυνση: Συντήρηση και Αποκατάσταση Ιστορικών Κτιρίων και Συνόλω

The implementation and auditing of the international accounting standards in the context of the European standardization and the correlation with the US G.A.A.P.

The globalization and the need for the companies to seek capital on international capital markets led to the creation of an economic environment that, in order to function effectively, should implement common policies and procedures and to adopt common standards both for the preparation of their financial statements, but also for audit purposes.The evolution of the alignment between International Financial Reporting Standards (IFRS) with the US GAAP and the National Accounting Standards, along with International Auditing Standards with the National Auditing Standards, at a global level, have shaped an unprecedented framework of uniform principles and rules, legislative changes as well as ground-breaking reforms of supervisory and regulatory authorities.The main purpose of all interested groups (governments, investors, shareholders, banks, economic analysts and others) in the global community is the reliability of the financial reporting that is provided through the financial statements and Audit Reports. In addition, international convergence of accounting and auditing standards is expected to provide the greatest possible reliability for investment and strategic decisions. How and to what extent those objectives will be achieved is of crucial interest of the global accounting and auditing community and of the present thesis.Η παγκοσμιοποίηση και η ανάγκη των επιχειρήσεων να αναζητήσουν κεφάλαια στις διεθνείς αγορές κεφαλαίου, έχει ως αποτέλεσμα την δημιουργία ενός οικονομικού περιβάλλοντος που, για να λειτουργήσει αποτελεσματικά, θα πρέπει να εφαρμόζει κοινές διαδικασίες και να υιοθετεί κοινά πρότυπα για την κατάρτιση των οικονομικών καταστάσεων αλλά και για τον έλεγχο τους.Η εξέλιξη της πορείας σύγκλισης και εναρμόνισης των Διεθνών Προτύπων Χρηματοοικονομικής Αναφοράς (ΔΠΧΑ) με τα Λογιστικά Πρότυπα των ΗΠΑ (US GAAP) και τα εκάστοτε εθνικά λογιστικά πρότυπα, καθώς επίσης και των Διεθνών Ελεγκτικών Προτύπων με τα εθνικά ελεγκτικά πρότυπα σε παγκόσμιο επίπεδο, έχουν διαμορφώσει ένα πρωτόγνωρο πλαίσιο ενιαίων αρχών και κανόνων, νομοθετικών αλλαγών καθώς και ρηξικέλευθων μεταρρυθμίσεων των εποπτικών και ρυθμιστικών αρχών.Ο βασικός σκοπός όλων των ομάδων συμφερόντων (κυβερνήσεις, επενδυτές, μέτοχοι, τράπεζες, οικονομικοί αναλυτές κα) στην παγκόσμια κοινότητα είναι η αξιόπιστη παρεχόμενη χρηματοοικονομική πληροφόρηση μέσω των οικονομικών καταστάσεων και των αντίστοιχων εκθέσεων ελέγχου. Επιπλέον, μέσω της διεθνούς σύγκλισης των λογιστικών και ελεγκτικών προτύπων, αναμένεται να παρέχονται τα μεγαλύτερα δυνατά εχέγγυα αξιοπιστίας για την λήψη επενδυτικών και στρατηγικών αποφάσεων. Με ποιο τρόπο και σε ποιο βαθμό θα επιτευχθούν οι ανωτέρω σκοποί απασχολεί την παγκόσμια λογιστική και ελεγκτική κοινότητα όπως και την παρούσα διατριβή

Economic analysis of accounting statements in the context of european standardization: a model tailored to the requirements of a modern international financial market

This dissertation aims to identify whether and if the introduction of IAS / IFRS in Greece affects the analysis of the financial statements of Greek companies. Users of the financial statements need to know what changes in the financial statements are due to business operations and what changes are due to other factors such as the establishment of the IAS / IFRS accounting framework. The present research effort aspires to help users of financial statements to distinguish clearly, clearly and measurably these changes due to the adoption of IAS / IFRS.Η παρούσα διατριβή, στοχεύει να εντοπίσει, εάν και κατά πόσο, η καθιέρωση των ΔΛΠ/ΔΠΧΑ στην Ελλάδα, επηρεάζει την ανάλυση των οικονομικών καταστάσεων των Ελληνικών επιχειρήσεων. Οι χρήστες των οικονομικών καταστάσεων χρειάζεται να γνωρίζουν, ποιες μεταβολές στις οικονομικές καταστάσεις οφείλονται στη λειτουργία των επιχειρήσεων και ποιες μεταβολές, οφείλονται σε άλλους παράγοντες, όπως είναι η καθιέρωση του λογιστικού πλαισίου των ΔΛΠ/ΔΠΧΑ. Η παρούσα ερευνητική προσπάθεια, φιλοδοξεί να βοηθήσει τους χρήστες των οικονομικών καταστάσεων, να διακρίνουν με καθαρότητα, σαφήνεια και μετρησιμότητα, αυτές τις μεταβολές που οφείλονται στην καθιέρωση των ΔΛΠ/ΔΠΧA