\u3cem\u3eNew Voices in the Nation: Women and the Greek Resistance, 1941-1964\u3c/em\u3e, by Janet Hart

Reviews the book New Voices in the Nation: Women and the Greek Resistance, 1941-1964, by Janet Hart

Apportionment of dual-purpose expenses

This article examines a particular type of dual-purpose expense - one which can be linked both to the derivation of assessable income and to the generation of a private benefit. On what basis should a taxpayer be able to claim a deduction for such an expense? Significant difficulty and uncertainty underlie the apportionment process that is applied to such an expense by the courts, the Administrative Appeals Tribunal and the Australian Taxation Office. The process provides little practical guidance to taxpayers on how to apportion dual-purpose expenses. In addition, a tension exists between the apportionment process and the threshold issue of characterisation or \u27relevance\u27 of dual-purpose expenses. This article examines these issues and suggests some clear principles that should be applied to the task of deducting dual-purpose expenses of this kind

The meaning of \u27market value\u27 in Australia\u27s Income Tax Assessment Act 1997

The article examines the use of the term ‘market value’ in certain sections of Australia’s Income Tax Assessment Act 1997. It highlights the significant disparity which potentially arises between the hypothetical market context, which established legal principle suggests should be applied to market value determinations, and real-world market scenarios faced by taxpayers. As shown by the court and tribunal decisions examined in the article, inconsistency exists as to the extent to which market forces operating in the real world impact upon market value determinations. As a result, there is an absence of clear guidance from the courts and the Administrative Appeal Tribunal (AAT) on a key issue — how market factors faced by taxpayers in the actual market in which they engage should feed into the assumptions underlying the hypothetical market by which market value determinations are made. This is the source of significant uncertainty and confusion for taxpayers. The article sheds some light on this problem and suggests a possible solution

\u3cem\u3eBritish Policy in South-East Europe in the Second World War\u3c/em\u3e, by Elisabeth Barker

Reviews the book British Policy in South-East Europe in the Second World War, by Elisabeth Barker

\u3cem\u3eStillborn Republic: Social Coalitions and Party Strategies in Greece, 1922-1936\u3c/em\u3e, by George Th. Mavrogordatos

Reviews the book Stillborn Republic: Social Coalitions and Party Strategies in Greece, 1922-1936, by George Th. Mavrogordatos

\u3cem\u3eThe Greek Minority of Istanbul and Greek-Turkish Relations 1918-1974\u3c/em\u3e, by Alexis Alexandris

Reviews the book The Greek Minority of Istanbul and Greek-Turkish Relations 1918-1974, by Alexis Alexandris

Evaluation of Greek construction companies’ securities using UTADIS method

The evaluation of stocks and the selection of the ‘best’ ones is an important step in the process of constructing an optimal portfolio. This study proposes the multicriteria method UTADIS (UTilités Additives DIScriminantes) for the sorting of stocks in categories incorporating, not only quantitative meas - ures, but also the knowledge as well as the preferences of experts. The study illustrates the application of the method on the construction industry stocks in Athens Stock Exchange, using the financial characteristics of the companies. The model developed is evaluated according to its usefulness in a decision process. Further research and the application of the method in other indus - tries’ stocks can establish the method as an important tool in stock evaluation and the relative decision making process.peer-reviewe

\u3cem\u3eWho Are the Macedonians?\u3c/em\u3e, by Hugh Poulton

Reviews the book Who Are the Macedonians?, by Hugh Poulton

Impact of sample preservation and manipulation on insect gut microbiome profiling : a test case with fruit flies (Diptera, Tephritidae)

High-throughput sequencing (HTS) techniques are of great value for the investigation of microbial communities, and have been extensively used to study the gut microbiome. While most studies focus on the human gut, many others have investigated insects. However, because of the rapid spread of HTS techniques, a lot of variation exists in the protocols for sample preparation. In the present study, we investigated the impact of two widely adopted sample-processing procedures preceding library preparation, i.e., preservation of insect tissue in 70% ethanol (EtOH) and sample dissection. We used the fruit fly Ceratitis capitata (Diptera: Tephritidae) as a model organism and set up two experiments, one comparing the effects of sample manipulation and preservation across life stages and the other across fruit samples from different sources. The results of this study showed no major effects of dissection on the outcome of HTS. However, EtOH preservation did have effects on the recovered gut microbiome, the main effect being a significant reduction of the dominant genus, Providencia, in EtOH-preserved samples. Less abundant bacterial groups were also affected resulting in altered microbial profiles obtained from samples preserved in 70% EtOH. These results have important implications for the planning of future studies and when comparing studies that used different sample preparation protocols