71 research outputs found

    The Impact Factor of Costs to the Tax System

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    This paper is about the costs of the enterprises to the tax system. Thence, we have an analysis of the impact factor of the tax revenues of the countries subject to the costs of companies on the tax system. Thereupon from the view of the level of influence of the enterprises which participate in controlled transactions of transfer pricing to the global tax revenue, it is plausible to identify the impact factor of costs, when there exists that factor with the case which that factor is avoided. The impact factor of costs in combination with the tax revenues is determined through the Q.E. method and the R.B.Q. model. Inasmuch as, is defined as the behavior of the tax system subject to the capital of the tax system. Then a quantitative simulation is used as a methodology for this work, to define the impact of costs on the enterprises. Research paper Keywords: transfer pricing; costs; tax revenue; transactions Reference to this paper should be made as follows: Challoumis, C. (2020). The Impact Factor of Costs to the Tax System, Journal of Entrepreneurship, Business and Economics, 8(1), 1–14

    Sensitivity plot of cy:{(m2 - 3* m)*10-4} - Cycle of Money

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    This work is about a case study where financial liquidity has one grade higher than escape savings. This paper is about the comparison of the cycle of money including the escape savings and financial liquidity. It is plausible to extract the appropriate conclusions about savings in an economy when the savings return to the market for investments and consumption and when these savings are omitted and lost from the economy. This happens through the velocity of financial liquidity and the velocity of escape savings. The current study has used a sensitivity plot of the cycle of money. The paper is part of a series of case studies from the sensitivity plots of cy. It uses definitions and mathematical determinations by the cycle of money but estimates on the first time presented results of sensitivity plot of cy:{(m2 - 3*m)*10-4} of the cycle of money in a case study scenario

    The R.B.Q. (Rational, Behavioral and Quantified) Model

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    [full article and abstract in English] This paper is about the classic methods used in the analysis of economics. More precisely, the R.B.Q. (Rational, Behavioral, and Quantified) model is about rational economics and behavioral economic analysis in conjunction with the quantification procedure (Q.E. method). Therefore, in this work are submitted the most common methodological approaches used in economics including a form of their combination. What follows is a critical examination that extendedly scrutinizes the terminology of axiomatic methods. One of the aims of this paper to represent the special characteristics of rational economics in comparison to the case of behavioral economics. Then provided is an analysis wherein the issues relevant to this are represented, and on the basis of which the main differences between the two concepts are showed. Hence, the aim here is to show the crucial attributes of these concepts. This study also uses a quantification method to show the behavior of these two economic theories within their relation to one another, demonstrating a complete view of them in a single economic model

    The Impact Factor of Costs to the Tax System

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    This paper is about the costs of the enterprises to the tax system. Thence, we have an analysis of the impact factor of the tax revenues of the countries subject to the costs of companies on the tax system. Thereupon from the view of the level of influence of the enterprises which participate in controlled transactions of transfer pricing to the global tax revenue, it is plausible to identify the impact factor of costs, when there exists that factor with the case which that factor is avoided. The impact factor of costs in combination with the tax revenues is determined through the Q.E. method and the R.B.Q. model. Inasmuch as, is defined as the behavior of the tax system subject to the capital of the tax system. Then a quantitative simulation is used as a methodology for this work, to define the impact of costs on the enterprises. Research paper Keywords: transfer pricing; costs; tax revenue; transactions Reference to this paper should be made as follows: Challoumis, C. (2020). The Impact Factor of Costs to the Tax System, Journal of Entrepreneurship, Business and Economics, 8(1), 1–14

    THE IMPACT FACTOR OF HEALTH ON THE ECONOMY USING THE CYCLE OF MONEY

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    This paper is about the comparison of the cycle of money with the impact factor of health, and without it. Hence, this thesis is based on the cycle of money and on the impact factor of health. This means that we should have the appropriate health system for the support of the financial market and of the economy. Thus, the impact factor of the health is important as it enforces the economic dynamic of any economy. This is not obvious as there is taxation of factors which are not returned back to the market. Therefore, we extract conclusions about the importance of this impact factor, and for the purposes of the Q.E. method and a real case scenario are used

    Οι δασικοί χάρτες ως εργαλείο άσκησης δημόσιας πολιτικής

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    Η εν λόγω εργασία είναι μια από τις πρώτες προσπάθειες ανάλυσης του θέματος των δασικών χαρτών, σε επίπεδο πανεπιστημιακών εργασιών, στον ελλαδικό χώρο. Αναλύονται τα επίμαχα ζητήματα των δασικών χαρτών και των συναφών προς αυτά εννοιών που είναι απαραίτητες για την εν γένει παρουσίαση του θέματος. Η μεθοδολογία της εργασίας βασίζεται σε βιβλιογραφικές, νομοθετικές και νομολογιακές πηγές. Η μελέτη περιλαμβάνει τρία κεφάλαια, με τις αντίστοιχες υποενότητές τους. Έτσι, δίδεται η έννοια των δασών, των δασικών εκτάσεων, του δασολογίου, των δασικών χαρτών, του κτηματολογίου και της δασικής ιδιοκτησίας. Ακολουθούν οι αποφάσεις περί των οικιστικών πυκνώσεων για την καλύτερη κατανόηση της υφιστάμενης κατάστασης επί των δασικών χαρτών στην ελληνική έννομη τάξη. Το πρώτο κεφάλαιο αφορά τον σκοπό και το αντικείμενο των δασικών χαρτών, το δεύτερο κεφάλαιο αφορά τους δασικούς χάρτες και τα δικαιώματα ιδιοκτησίας, το τρίτο κεφάλαιο πραγματεύεται τη διαδικασία κατάρτισης των δασικών χαρτών δείχνοντας ότι συνιστά ένα πολύτιμο εργαλείο δημόσιας πολιτικής στο πεδίο του δασικού δικαίου. Οι δασικοί χάρτες παρέχουν ακριβή απεικόνιση των δασικών περιοχών και αποτελούν βασικό στοιχείο τόσο του κτηματολογίου όσο και του δασολογίου. Επίσης, συνιστούν απαραίτητο εργαλείο για την γεωγραφική απεικόνιση των δασικών περιοχών. Οι δασικοί χάρτες αφορούν την καταγραφή της μορφολογίας του εδάφους και όχι τα εμπράγματα δικαιώματα, τα οποία ανήκουν στην αρμοδιότητα του κτηματολογίου. Το σύνολο των εμπραγμάτων δικαιωμάτων, που αφορούν την κυριότητα, την επικαρπία, την υποθήκη και τις δουλείες, βρίσκουν εφαρμογή και στο δασικό δίκαιο. Η σύνταξη των δασικών χαρτών είναι απαραίτητη για τη διαδικασία αναγνώρισης της δασικής ιδιοκτησίας παράλληλα με τη διαδικασία κτηματογράφησης. Το κτηματολόγιο αφορά τα ιδιοκτησιακά δικαιώματα, ενώ οι δασικοί χάρτες την καταγραφή της μορφής και εν γένει του χαρακτήρα των εκτάσεων αυτών. Το δασολόγιο έχει ως σκοπό την κατηγοριοποίηση του δάσους βάσει των μορφολογικών του χαρακτηριστικών. Η καταγραφή αυτών των μορφολογικών χαρακτηριστικών είναι αντικείμενο μελέτης της δασολογικής επιστήμης. Οι δασικοί χάρτες είναι θεσμός της ελληνικής έννομης τάξης και αποτελούν τον συνδετικό κρίκο ανάμεσα στο δασολόγιο και το κτηματολόγιο αφού χωρίς τους δασικούς χάρτες είναι αδύνατον να ολοκληρωθούν οι δύο αυτές διαδικασίες. Στόχος της εργασίας αυτής είναι να παρουσιάσει τους δασικούς χάρτες στην ελληνική έννομη τάξη και τις έννοιες που σχετίζονται με τους δασικούς χάρτες. Επίσης σκοπός της παρούσας ανάλυσης είναι να αποτυπωθεί το ισχύον νομικό πλαίσιο των δασικών χαρτών μέσα από μία συστηματική αποτύπωση εννοιών και ορισμών καθώς και εννοιών, καθώς και ιστορικής ανασκόπησης της σχετικής νομοθεσίας και νομολογίας. Οι δασικοί χάρτες συνιστούν βασικό στοιχείο για την κατάρτιση του κτηματολογίου και του δασολογίου αλλά και την άσκηση περιβαλλοντικής πρακτικής.This work is one of the first attempts to capture forest maps, at the level of university work, in Greece. The issues of forest maps and the relevant concepts necessary for the general presentation of the subject are analyzed. The methodology of this paper is based on bibliographic, legislative, and legal sources. This study includes four chapters, with their respective subsections. Thus, following the course of the diagram is initially given the concept of forests, woodlands, forest maps, land registry, forest registry, and forest property. Below are the decisions on residential densities to better understand the current situation of forest maps under the Greek legal system. The first chapter concerns the purpose and scope of forest maps, the second chapter concerns forest maps and property rights, the third chapter deals with the process of drawing up forest maps and with forest maps as a forestry policy tool. The forest maps provide an accurate representation of the forest areas and are the key elements of both the land registry. They are an indispensable tool for the geographical depiction of forest areas. The forest maps concern the recording of the morphology of the soil and not the rights in rem, which are under the jurisdiction of the land registry. All the rights in rem, relating to ownership, usufruct, mortgage, and business, are also applicable to forest law. The drafting of forest maps is necessary for the process of recognition of forest property, in parallel with the cadastral registration process. The land registry concerns property rights, while forest maps record the form and general nature of those areas. The purpose of forestry is to categorize the forest, based on its morphological characteristics. The recording of these morphological characteristics is a subject of study in the science of forestry. The forest maps are an institution of the Greek legal system and form the link between forest registry and land registry since without the forest maps it is impossible to complete these two procedures. This work demonstrates the issues of forest maps. Contemporaneously in this theme are scrutinized relative terms of the law about the forest maps. Thus, initially is presented the theme of the forest, of woodlands, of forest surveys, of forest maps, of the public land surveys and forest ownership. Additionally is presented a series of case laws and especially the term of the residential densities aiming for a better understanding of the whole concept of forest maps under Greek law
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