The Greek VAT gap : the influence of individual economic sectors

PURPOSE: The size of the Greek VAT Gap has been consistently high throughout the last two decades in comparison with the European Union’s (EU) average. In order to better understand which specific productive sectors in the Greek economy play a more significant role in VAT revenue collection, VAT evasion and in measuring and limiting the Greek VAT Gap, an attempt to quantify and analyze the Gross Value Added/Gross Domestic Product (GVA/GDP) ratio of each productive sector was made.DESIGN/METHODOLOGY/APPROACH: Specifically, using the NACE Revision 2 standard used by Eurostat, the various Greek productive sectors were broken down into fifteen (15) categories and examined for a period of 21 years (between 1997 and 2018) using econometric models based on time series data. In addition, the VAT Revenue Ratio (VRR) was used as a proxy dependent variable in order to measure the Greek VAT Gap.FINDINGS: The analysis revealed that of the fifteen (15) economic sectors examined in this paper, four (4) were found to be statistically significant in regards with the Greek VAT gap. Specifically, the Catering and Accommodation services sector (I), the Public Administration sector (O) and the Agriculture sector (A), had a positive relationship, with the increase of their share in GDP being associated with an increase in the VAT gap. On the other hand, the Industrial sector’s (B, D, E) share of GDP is associated with a reduction in the VAT gap.PRACTICAL IMPLICATIONS/ORIGINALITY/VALUE: The results of this paper can shed light into the complexity of identifying the economic activities that influence the Greek VAT Gap, as well as produce more sector-specific countermeasures for limiting VAT non-compliance and evasion.peer-reviewe

Interfacility transfers in a non-trauma system setting: an assessment of the Greek reality

<p>Abstract</p> <p>Background</p> <p>Quality assessment of any trauma system involves the evaluation of the transferring patterns. This study aims to assess interfacility transfers in the absence of a formal trauma system setting and to estimate the benefits from implementing a more organized structure.</p> <p>Methods</p> <p>The 'Report of the Epidemiology and Management of Trauma in Greece' is a one year project of trauma patient reporting throughout the country. It provided data concerning the patterns of interfacility transfers. We compared the transferred patient group to the non transferred patient group. Information reviewed included patient and injury characteristics, need for an operation, Intensive Care Unit (ICU) admittance and mortality. Analysis employed descriptive statistics and Chi-square test. Interfacility transfers were then assessed according to each health care facility's availability of five requirements; Computed Tomography scanner, ICU, neurosurgeon, orthopedic and vascular surgeon.</p> <p>Results</p> <p>Data on 8,524 patients were analyzed; 86.3% were treated at the same facility, whereas 13.7% were transferred. Transferred patients tended to be younger, male, and more severely injured than non transferred patients. Moreover, they were admitted to ICU more often, had a higher mortality rate but were less operated on compared to non transferred patients. The 34.3% of transfers was from facilities with none of the five requirements, whereas the 12.4% was from those with one requirement. Low level facilities, with up to three requirements transferred 43.2% of their transfer volume to units of equal resources.</p> <p>Conclusion</p> <p>Trauma management in Greece results in a high number of transfers. Patients are frequently transferred between low level facilities. Better coordination could lead to improved outcomes and less cost.</p

A novel SATB1 protein isoform with different biophysical properties

Intra-thymic T cell development is coordinated by the regulatory actions of SATB1 genome organizer. In this report, we show that SATB1 is involved in the regulation of transcription and splicing, both of which displayed deregulation in Satb1 knockout murine thymocytes. More importantly, we characterized a novel SATB1 protein isoform and described its distinct biophysical behavior, implicating potential functional differences compared to the commonly studied isoform. SATB1 utilized its prion-like domains to transition through liquid-like states to aggregated structures. This behavior was dependent on protein concentration as well as phosphorylation and interaction with nuclear RNA. Notably, the long SATB1 isoform was more prone to aggregate following phase separation. Thus, the tight regulation of SATB1 isoforms expression levels alongside with protein post-translational modifications, are imperative for SATB1’s mode of action in T cell development. Our data indicate that deregulation of these processes may also be linked to disorders such as cancer

Utility theory, rationality and Daniel Kahneman: a statistical investigation for Greece

The aim of this doctoral thesis was twofold: firstly, the highlighting of the critical framework applied to the Theory of Expected Utility and the hypothesis of the Rational Person, as it developed and evolved over time and, secondly, the statistical and econometric investigation of the effect of demographics factors in the (un)Rationality of individuals and their attitude towards established business practices aimed at maximizing their profit. In this context, the Utility Theory is initially presented and analyzed, as well as the main criticisms that have been leveled at it, over time.The theoretical framework concerns the transition from Classical Theory to Neoclassical, as well as the transition from Absolute to Ordinal Utility and Expected Utility Theory. In this light, the Doctoral Dissertation focuses on the contribution of the 2002 Nobel laureate in Economics, Daniel Kahneman, which concerns, firstly, the questioning of Expected Utility Theory as an adequate analytical model of decision-making and, secondly, the development of Prospect Theory ( Prospect Theory) as an alternative model of decision making, under conditions of uncertainty.Thirdly, the work of Daniel Kahneman is presented and analyzed in relation to established standards of Justice (Fairness) that apply in society and the effect they have on the determination of prices, wages and rents. In order to empirically test the above theoretical schemes, an online survey took place between 2020-2021 in the form of an anonymous questionnaire which was distributed and answered electronically by people throughout Greece and led to a very satisfactory number of valid responses, i.e. 676 and 646 valid responses, for Prospect and Justice Theory, respectively.From the appropriate statistical and econometric treatment of the available data and the corresponding answers, very briefly it follows that: (a) the findings of Kahneman and Tversky (1979) as well as Kahneman, Knestch and Thaler (1986) are verified by our research in a very large percentage, (b) individuals tend to violate the postulates of Expected Utility Theory,(c) business practices aimed at maximizing profit as defined by Neoclassical Theory often collide with the prevailing standards of Justice, and (d) demographic factors constitute statistically significant influencing variables of both the (un)Rationality of individuals and the prevailing standards Justice, which is also the main contribution of this Doctoral Dissertation to the bibliography.Key words: Utility, rationality, justice, Kahneman, GreeceΟ στόχος της παρούσας διδακτορικής διατριβής ήταν διττός: κατά πρώτον, η ανάδειξη του κριτικού πλαισίου που ασκήθηκε στη Θεωρία Αναμενόμενης Χρησιμότητας και στην υπόθεση του Ορθολογικού Ατόμου, όπως αυτή αναπτύχθηκε και εξελίχθηκε διαχρονικά και, κατά δεύτερον, η στατιστική και οικονομετρική διερεύνηση της επίδρασης των δημογραφικών παραγόντων στην (αν)Ορθολογικότητα των ατόμων και στη στάση τους απέναντι στις καθιερωμένες πρακτικές των επιχειρήσεων που αποσκοπούν στη μεγιστοποίηση του κέρδους τους. Στο πλαίσιο αυτό, αρχικά παρουσιάζεται και αναλύεται η Θεωρία Χρησιμότητας καθώς και οι κυριότερες κριτικές που της ασκήθηκαν, διαχρονικά. Το θεωρητικό πλαίσιο αφορά στη μετάβαση από την Κλασική Θεωρία στη Νεοκλασική, καθώς και τη μετάβαση από την Απόλυτη στην Τακτική Χρησιμότητα και τη Θεωρία Αναμενόμενης Χρησιμότητας. Υπό αυτό το πρίσμα, η Διδακτορική Διατριβή εστιάζει στη συνεισφορά του κατόχου Νόμπελ στα Οικονομικά, το 2002, Daniel Kahneman, που αφορά, πρώτον, στην αμφισβήτηση της Θεωρίας Αναμενόμενης Χρησιμότητας ως επαρκές αναλυτικό υπόδειγμα λήψης αποφάσεων και, δεύτερον, στην ανάπτυξη της Θεωρίας Προοπτικής (Prospect Theory) ως ένα εναλλακτικό υπόδειγμα λήψης αποφάσεων, υπό συνθήκες αβεβαιότητας. Τρίτον, παρουσιάζεται και αναλύεται το έργο του Daniel Kahneman σε σχέση με τα καθιερωμένα πρότυπα Δικαιοσύνης (Fairness) που ισχύουν στην κοινωνία και την επίδραση που αυτά έχουν στον καθορισμό των τιμών, των μισθών και των ενοικίων. Προκειμένου να ελεγχθούν εμπειρικά τα παραπάνω θεωρητικά σχήματα, έλαβε χώρα διαδικτυακή έρευνα μεταξύ 2020-2021 με τη μορφή ανώνυμου ερωτηματολογίου το οποίο διανεμήθηκε και απαντήθηκε ηλεκτρονικά από άτομα σε όλη την Ελλάδα και οδήγησε σε πολύ ικανοποιητικό πλήθος έγκυρων απαντήσεων, ήτοι 676 και 646 έγκυρες απαντήσεις, για τη Θεωρία Προοπτικής και Δικαιοσύνης, αντίστοιχα. Από την κατάλληλη στατιστική και οικονομετρική επεξεργασία των διαθέσιμων στοιχείων και των αντίστοιχων απαντήσεων, πολύ συνοπτικά προκύπτει ότι: (α) τα ευρήματα των Kahneman και Tversky (1979) καθώς και των Kahneman, Knestch και Thaler (1986) επαληθεύονται από την έρευνά μας σε πολύ μεγάλο ποσοστό, (β) τα άτομα παρουσιάζουν την τάση να παραβιάζουν τα αξιώματα της Θεωρίας Αναμενόμενης Χρησιμότητας, (γ) οι επιχειρησιακές πρακτικές που αποσκοπούν στη μεγιστοποίηση του κέρδους όπως ορίζει η Νεοκλασική Θεωρία συχνά προσκρούουν στα διαδεδομένα πρότυπα Δικαιοσύνης, και (δ) οι δημογραφικοί παράγοντες συνιστούν μεταβλητές στατιστικά σημαντικού επηρεασμού τόσο της (αν)Ορθολογικότητας των ατόμων, όσο και των διαδεδομένων προτύπων Δικαιοσύνης, κάτι που αποτελεί και τη βασική συνεισφορά της εν λόγω Διδακτορικής Διατριβής στη βιβλιογραφία. Λέξεις κλειδιά: Χρησιμότητα, ορθολογικότητα, δικαιοσύνη, Kahneman, Ελλάδ

Low-Density Polyethylene Migration from Food Packaging on Cured Meat Products Detected by Micro-Raman Spectroscopy

Food packaging has been demonstrated as a crucial issue for the migration of microplastics (MPs) into foodstuffs, concerning human health risk factors. Polymeric materials called plastics are continuously utilized in food packaging. Polyethylene (PE) is commonly used as a food packaging material, because it offers easy handling during transportation and optimal storage conditions for food preservation. In this work, three types of cured meat products of different fat compositions and meat processing methods&mdash;bacon, mortadella, and salami&mdash;were studied using spectroscopic methods (Raman and FT&ndash;IR/ATR) to determine the migration of low-density polyethylene (LDPE) from plastic packaging to the surface of the meat samples. The experimental duration of this study was set to be 28 days owing to the selected meat samples&rsquo; degradation, which started to become visible to the human eye after 10 days of storage in vacuum LDPE packaging, under refrigerated conditions at 4 &deg;C. Spectroscopic measurements were performed at 0, 3, 9, 12, 15, and 28 days of storage to obtain comparative results. We demonstrated that the Raman spectral peaks of LDPE firstly appeared as a result of polymeric migration on day 9 in Bacon, on day 15 in Salami, and finally on day 28 in Mortadella. On day 28, all meat samples were tainted, with a layer of bacterial outgrowth developed, as proven by bright&ndash;field microscopic observation. Food packaging migration to the surface of cured meat samples was validated using Raman vibrational spectroscopy. To ensure minimal consumption of MPs in cured meat products stored in plastic packaging, while at the same time maintaining good food quality, they should be kept in refrigerated conditions and consumed within a short period of time. In this work, the migration of MPs from food packaging to the surface of cured meat samples was observed using micro-Raman spectroscopy

Content-Based Recommender Systems Taxonomy

In the era of internet access, recommender systems try to alleviate the difficulty consumers face while trying to find items (e.g. services, products, or information) that better match their needs. To do so, a recommender system selects and proposes (possibly unknown) items that may be of interest to some candidate consumer, by predicting her/his preference for this item. Given the diversity of needs between consumers and the enormous variety of items to be recommended, a large set of approaches have been proposed by the research community. This paper provides a review of the approaches proposed in the entire research area of content-based recommender systems, and not only in one part of it. To facilitate understanding, we provide a categorization of each approach based on the tools and techniques employed, which results to the main contribution of this paper, a content-based recommender systems taxonomy. This way, the reader acquires a quick and complete understanding of this research area. Finally, we provide a comparison of content-based recommender systems according to their ability to efficiently handle well-known drawbacks

Guiding management in severe trauma: Reviewing factors predicting outcome in vastly injured patients

Trauma is one of the leading causes of death worldwide, with road traffic collisions, suicides, and homicides accounting for the majority of injury-related deaths. Since trauma mainly affects young age groups, it is recognized as a serious social and economic threat, as annually, almost 16,000 posttrauma individuals are expected to lose their lives and many more to end up disabled. The purpose of this research is to summarize current knowledge on factors predicting outcome – specifically mortality risk – in severely injured patients. Development of this review was mainly based on the systematic search of PubMed medical library, Cochrane database, and advanced trauma life support Guiding Manuals. The research was based on publications between 1994 and 2016. Although hypovolemic, obstructive, cardiogenic, and septic shock can all be seen in multi-trauma patients, hemorrhage-induced shock is by far the most common cause of shock. In this review, we summarize current knowledge on factors predicting outcome – more specifically mortality risk – in severely injured patients. The main mortality-predicting factors in trauma patients are those associated with basic human physiology and tissue perfusion status, coagulation adequacy, and resuscitation requirements. On the contrary, advanced age and the presence of comorbidities predispose patients to a poor outcome because of the loss of physiological reserves. Trauma resuscitation teams considering mortality prediction factors can not only guide resuscitation but also identify patients with high mortality risk who were previously considered less severely injured