COST ACCOUNTING IN GREEK HOTEL ENTERPRISES: AN EMPIRICAL APPROACH

The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires. Results show that hotel enterprises have a high fixed cost structure and also face a high proportion of indirect costs. The gathered data led us to the conclusion that the majority of the hotels use traditional cost accounting systems. Nevertheless, the adoption rate of an activity based costing (ABC) system is considered rather satisfactory considering the rates that come from surveys conducted in hotel enterprises in other countries. According to the statistical analysis, the factors that mostly affect the managerial decision of hotels in favour of an ABC system include their cost structure and the cost calculation per customers' categories.cost accounting practices, cost accounting systems, cost accounting techniques, activity based costing, hotel enterprises, Greece

COST ACCOUNTING IN GREEK HOTEL ENTERPRISES: AN EMPIRICAL APPROACH

The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires. Results show that hotel enterprises have a high fixed cost structure and also face a high proportion of indirect costs. The gathered data led us to the conclusion that the majority of the hotels use traditional cost accounting systems. Nevertheless, the adoption rate of an activity based costing (ABC) system is considered rather satisfactory considering the rates that come from surveys conducted in hotel enterprises in other countries. According to the statistical analysis, the factors that mostly affect the managerial decision of hotels in favour of an ABC system include their cost structure and the cost calculation per customers' categories

Greek Goat Encephalitis Virus Strain Isolated from Ixodes ricinus, Greece

A strain of Greek goat encephaltitis virus was isolated from engorged Ixodes ricinus ticks that had fed on goats in northern Greece. The strain was almost identical to the prototype strain isolated 35 years ago

TELIOS: A Tool for the Automatic Generation of Logic Programming Machines

Abstract In this paper the tool TELIOS is presented, for the automatic generation of a hardware machine, corresponding to a given logic program. The machine is implemented using an FPGA, where a corresponding inference machine, in application specific hardware, is created on the FPGA, based on a BNF parser, to carry out the inference mechanism. The unification mechanism is based on actions embedded between the non-terminal symbols and implemented using special modules on the FPGA

The Effect of Dietary Fat on Behavior in Mice

Purpose Obesity is linked to cognitive dysfunction in humans and rodents, and its effects can be passed on to the next generation. However, the extent of these effects is not well understood. The purpose of this study was to determine the effect of a prenatal maternal high-fat diet and an individual high-fat diet in inbred mice. Methods We varied maternal diet and offspring diet to test the hypothesis that a high-fat diet would increase anxiety, reduce activity levels, and impair nest-building. First, we fed a high-fat (HF) or low-fat (LF) diet to genetically identical female Small (SM/J) mice and mated them with LF males. We cross-fostered all offspring to LF-fed SM/J nurses and weaned them onto an HF or LF diet. We weighed the mice weekly and we tested anxiety with the Open Field Test, activity levels with instantaneous scan sampling, and nest building using the Deacon Scale. Results Diet significantly affected weight, with HF females weighing 28.2 g (± 1.4 g SE) and LF females weighing 15.1 g (± 1.6 g SE) at 17 weeks old. The offspring’s own diet had major behavioral effects. HF mice produced more fecal boli and urinations in the Open Field Test, built lower-quality nests, and had lower activity in adulthood than LF mice. The only trait that a prenatal maternal diet significantly affected was whether the offspring built their nests inside or outside of a hut. Conclusions Offspring diet, but not prenatal maternal diet, affected a wide range of behaviors in these mice

Outbreak of West Nile Virus Infection in Greece, 2010

During 2010, an outbreak of West Nile virus infection occurred in Greece. A total of 197 patients with neuroinvasive disease were reported, of whom 33 (17%) died. Advanced age and a history of heart disease were independently associated with death, emphasizing the need for prevention of this infection in persons with these risk factors