Our aim in this paper is to design a set of fiscal policy rules using a linear, discrete macroeconomic Post-Keynesian model with delays. We develop algebraic methods with appropriate symbolic algorithms that produce a solution, which allows us to find a path for the desired GDP and debt targets to be met. Keywords: Fiscal policy, Symbolic algorithmic methods, GDP, Debt, Algorithmic control JEL Classification: E00, E62, E12
{"title":"Controlling GDP and Debt with a Post-Keynesian model","authors":"Charalampos-Anastasios Domenicos, S. Kotsios","doi":"10.12681/icbe-hou.5302","DOIUrl":"https://doi.org/10.12681/icbe-hou.5302","url":null,"abstract":"Our aim in this paper is to design a set of fiscal policy rules using a linear, discrete macroeconomic Post-Keynesian model with delays. We develop algebraic methods with appropriate symbolic algorithms that produce a solution, which allows us to find a path for the desired GDP and debt targets to be met. \u0000 \u0000Keywords: Fiscal policy, Symbolic algorithmic methods, GDP, Debt, Algorithmic control \u0000JEL Classification: E00, E62, E12","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125053395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
G. Petropoulos, Maria Tsipouridou, Georgia Boskou, Charalambos Spathis
The aim of this study is to explore the new International Standard on Audit (ISA) 701 “Communicating Key Audit Matters in the Independent Auditor´s Report”. More specifically, we examine Key Audit Matters (KAMs) in the first year of implementation in Greece, in 2017. We content analyze the audit reports to investigate the number and type of KAMs that are identified and disclosed by industry and by type of audit firm (i.e. Big-4, Crowe-Sol, Grant Thornton, and others). We hand-collect data from 153 audit reports of companies listed on the Athens Stock Exchange (ASE). Moreover, an empirical analysis is carried out to examine whether the size of the company being audited, and the type of the audit firm, affect the number of KAMs. Οur results show that the number of KAMs is positively related to the size and leverage of the audited company, as well as the tenure of the audit firm. Key words: Key Audit Matters, ISA 700, ISA 701 JEL Classification: M41, M42, G38
本研究的目的是探讨新的国际审计标准(ISA) 701“在独立审计师报告中传达关键审计事项”。更具体地说，我们将于2017年审查希腊实施第一年的关键审计事项(KAMs)。我们对审计报告进行内容分析，以调查按行业和审计事务所类型(即Big-4, Crowe-Sol, Grant Thornton等)确定和披露的kam的数量和类型。我们从雅典证券交易所(ASE)上市公司的153份审计报告中手工收集数据。此外，本文还进行了实证分析，以检验被审计公司的规模和审计公司的类型是否会影响kanm的数量。Οur结果显示，被审计公司的规模和杠杆率以及审计公司的任期与kam的数量呈正相关。关键词:关键审计事项，ISA 700, ISA 701 JEL分类:M41, M42, G38
{"title":"Disclosure of Important Issues in Audit Reports: First Year of Implementation","authors":"G. Petropoulos, Maria Tsipouridou, Georgia Boskou, Charalambos Spathis","doi":"10.12681/icbe-hou.5308","DOIUrl":"https://doi.org/10.12681/icbe-hou.5308","url":null,"abstract":"The aim of this study is to explore the new International Standard on Audit (ISA) 701 “Communicating Key Audit Matters in the Independent Auditor´s Report”. More specifically, we examine Key Audit Matters (KAMs) in the first year of implementation in Greece, in 2017. We content analyze the audit reports to investigate the number and type of KAMs that are identified and disclosed by industry and by type of audit firm (i.e. Big-4, Crowe-Sol, Grant Thornton, and others). We hand-collect data from 153 audit reports of companies listed on the Athens Stock Exchange (ASE). Moreover, an empirical analysis is carried out to examine whether the size of the company being audited, and the type of the audit firm, affect the number of KAMs. Οur results show that the number of KAMs is positively related to the size and leverage of the audited company, as well as the tenure of the audit firm. \u0000 \u0000 Key words: Key Audit Matters, ISA 700, ISA 701 \u0000JEL Classification: M41, M42, G38 \u0000 \u0000 ","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121740235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The work of ancient Greek philosophers is, to say the least, timeless, multifarious and continues to be cited all over the world. Among all issues they highlighted the significance of management and the way in which the State as well as private affairs were organized. This proves that the prevailing view arguing that Management Science is the result of the industrial revolution and especially in Anglo-Saxon countries is not consistent with reality. In ancient Greece the structure of city-states has proven that an effective management function had been established, and by extension its application to all aspects of public life as well. Xenophon is considered by many the father of Management Science. The Oeconomicus by Xenophon refers to the art of household management, while the definition of management is introduced as well. The Nicomachean Ethics by Aristotle is widely considered a classical work which could be taught today in the Faculties of Management and Economics and particularly emphasizes on ethics, leadership and education. Aristotle laid the foundations of the scientific method and introduced the definition of Science. Through the Socratic method (maieutics), Socrates is considered the philosopher who established the concept of guidance, and regards management as a special skill, distinct from experience and knowledge. Plato referred to leadership and general culture as well as issues of ethics. Many political and military leaders (such as Cleisthenes, Miltiades, Thucydides, Solon and many others) engaged in state affairs management or took the lead in the military sector. The aim of the proposal under evaluation is to present the classical theories and the way they are incorporated into the modern management of both public and private sector in the era of globalization, multi-culturalism, diversity, electronic government and digital transformation. The proposal under evaluation has adopted the qualitative research method and specifically the tool of literature review. The aim is the holistic approach and analysis of the subject under research. Through the survey of literature, the researchers wish to present the timeless views on Management Science, as well as form new and modern ideas. For this reason, secondary publications relevant to the subject have been selected, such as the works of ancient Greek philosophers, studies, articles, reports, electronic books, texts from websites, etc. The conclusions of the proposal under evaluation are particularly significant and, whatever their utilization may be, can substantially contribute to the upgrading of Management Science in Greece. Ideally, these classical works could be taught in University Faculties at both undergraduate and postgraduate level. JEL Classifications: M00, N01 Key words: Quality Management, Administrative Science, Ethics, Management, Education
{"title":"Management and Quality Management Principles in Ancient Greece and their Reflection Today","authors":"G. Aspridis, Louisa Poulianou, I. Koukoumpliakos","doi":"10.12681/icbe-hou.5304","DOIUrl":"https://doi.org/10.12681/icbe-hou.5304","url":null,"abstract":"The work of ancient Greek philosophers is, to say the least, timeless, multifarious and continues to be cited all over the world. Among all issues they highlighted the significance of management and the way in which the State as well as private affairs were organized. This proves that the prevailing view arguing that Management Science is the result of the industrial revolution and especially in Anglo-Saxon countries is not consistent with reality. \u0000In ancient Greece the structure of city-states has proven that an effective management function had been established, and by extension its application to all aspects of public life as well. Xenophon is considered by many the father of Management Science. The Oeconomicus by Xenophon refers to the art of household management, while the definition of management is introduced as well. The Nicomachean Ethics by Aristotle is widely considered a classical work which could be taught today in the Faculties of Management and Economics and particularly emphasizes on ethics, leadership and education. Aristotle laid the foundations of the scientific method and introduced the definition of Science. \u0000Through the Socratic method (maieutics), Socrates is considered the philosopher who established the concept of guidance, and regards management as a special skill, distinct from experience and knowledge. Plato referred to leadership and general culture as well as issues of ethics. \u0000Many political and military leaders (such as Cleisthenes, Miltiades, Thucydides, Solon and many others) engaged in state affairs management or took the lead in the military sector. \u0000The aim of the proposal under evaluation is to present the classical theories and the way they are incorporated into the modern management of both public and private sector in the era of globalization, multi-culturalism, diversity, electronic government and digital transformation. \u0000The proposal under evaluation has adopted the qualitative research method and specifically the tool of literature review. The aim is the holistic approach and analysis of the subject under research. Through the survey of literature, the researchers wish to present the timeless views on Management Science, as well as form new and modern ideas. For this reason, secondary publications relevant to the subject have been selected, such as the works of ancient Greek philosophers, studies, articles, reports, electronic books, texts from websites, etc. \u0000The conclusions of the proposal under evaluation are particularly significant and, whatever their utilization may be, can substantially contribute to the upgrading of Management Science in Greece. Ideally, these classical works could be taught in University Faculties at both undergraduate and postgraduate level. \u0000 \u0000JEL Classifications: M00, N01 \u0000Key words: Quality Management, Administrative Science, Ethics, Management, Education","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125617703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Although in literature numerous multivariate models have been applied for optimal portfolio selection based on either market or accounting stock characteristics, whereby plenty of technical and/or fundamental criteria have been proposed, the problem is yet to be solved. This paper enhances a two-phased analysis that combines both fundamental and technical criteria, to overcome the aforementioned shortcomings. Initially, the fundamental characteristics of 25 stocks from 11 industries/sectors with the largest market capitalization, are compared to the performance of the Athens Stock Exchange FTSE/XA Large CAP Index, and hence two scoring tables are formed using different benchmarks, where the best performing stocks are selected. Subsequently, for these stocks, based on weekly data covering a 3-year period, the Sharpe Index Model is applied, and the best performing portfolio is selected. The estimated Sharpe Index Model (SIM) reveals that there are several opportunities to optimize return and diversify risk in an efficient manner, outperforming the FTSE Large Cap Index. JEL Classifications: D53, G11, G12, G17, G23 Key words: Risk & Return, Technical Analysis, Fundamental Analysis, Sharpe Index Model
{"title":"A Two-Phase Optimal Portfolio Selection Using Sharpe Index Model Applied to the Athens Stock Exchange","authors":"Vasileios Nastas, P. Boufounou","doi":"10.12681/icbe-hou.5320","DOIUrl":"https://doi.org/10.12681/icbe-hou.5320","url":null,"abstract":" \u0000Although in literature numerous multivariate models have been applied for optimal portfolio selection based on either market or accounting stock characteristics, whereby plenty of technical and/or fundamental criteria have been proposed, the problem is yet to be solved. This paper enhances a two-phased analysis that combines both fundamental and technical criteria, to overcome the aforementioned shortcomings. Initially, the fundamental characteristics of 25 stocks from 11 industries/sectors with the largest market capitalization, are compared to the performance of the Athens Stock Exchange FTSE/XA Large CAP Index, and hence two scoring tables are formed using different benchmarks, where the best performing stocks are selected. Subsequently, for these stocks, based on weekly data covering a 3-year period, the Sharpe Index Model is applied, and the best performing portfolio is selected. The estimated Sharpe Index Model (SIM) reveals that there are several opportunities to optimize return and diversify risk in an efficient manner, outperforming the FTSE Large Cap Index. \u0000 \u0000JEL Classifications: D53, G11, G12, G17, G23 \u0000Key words: Risk & Return, Technical Analysis, Fundamental Analysis, Sharpe Index Model","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131200970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper aims to contribute to the existing literature on the issue of the accounting utility not for business reasons but for non-accountants and from the point of view of everyday life financial needs and human survival. In addition, this paper aims to reveal conclusions from the application of accounting by an ordinary essentially illiterate person, including that self-taught accounting is connected to the principles of accounting and modern application experience. Applying a qualitative-determinative analysis of a handwritten bookkeeping Diary, revealed that several accepted accounting principles were applied, even instinctively, by the illiterate young person. The improvised bookkeeping suggests that basic accounting knowledge derives from the specific needs of the individual and is configured according to specific circumstances of time and place and to the ease of understanding basic accounting theory and skills. The choice to use accounting, and the sanctuary and therapeutic value of accounting as bulwark in the worst possible circumstances reveals another option of social dimension of accounting. The accounting application as a means of finding structure and guidance in an unknown world and within a tragic environment helped extremely to turn the young refugee’s disaster to a success story. The few pages from the hand-written diary of an ex WWII captive is the quite unique and interesting material this paper is constructed on and consist an undoubtable original documentation, but at the same time the scarcity of the few saved pages comprises the main research limitation. The elements considered by an “Illiterate” in the accounting field, most significant, as well as the way in which these principles were registered, should be considered in Accounting Education. EL Classifications: D030, D100, M490 Key words: Accounting history, Bookkeeping, Accounting principles, Qualitative analysis
{"title":"Improvised and Self-taught Bookkeeping: Evidence from a WWII Captive’s Diary","authors":"M. Diakomihalis","doi":"10.12681/icbe-hou.5310","DOIUrl":"https://doi.org/10.12681/icbe-hou.5310","url":null,"abstract":" \u0000This paper aims to contribute to the existing literature on the issue of the accounting utility not for business reasons but for non-accountants and from the point of view of everyday life financial needs and human survival. In addition, this paper aims to reveal conclusions from the application of accounting by an ordinary essentially illiterate person, including that self-taught accounting is connected to the principles of accounting and modern application experience. \u0000Applying a qualitative-determinative analysis of a handwritten bookkeeping Diary, revealed that several accepted accounting principles were applied, even instinctively, by the illiterate young person. \u0000The improvised bookkeeping suggests that basic accounting knowledge derives from the specific needs of the individual and is configured according to specific circumstances of time and place and to the ease of understanding basic accounting theory and skills. The choice to use accounting, and the sanctuary and therapeutic value of accounting as bulwark in the worst possible circumstances reveals another option of social dimension of accounting. \u0000The accounting application as a means of finding structure and guidance in an unknown world and within a tragic environment helped extremely to turn the young refugee’s disaster to a success story. \u0000The few pages from the hand-written diary of an ex WWII captive is the quite unique and interesting material this paper is constructed on and consist an undoubtable original documentation, but at the same time the scarcity of the few saved pages comprises the main research limitation. \u0000The elements considered by an “Illiterate” in the accounting field, most significant, as well as the way in which these principles were registered, should be considered in Accounting Education. \u0000 \u0000EL Classifications: D030, D100, M490 \u0000Key words: Accounting history, Bookkeeping, Accounting principles, Qualitative analysis","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115352948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We examine from theoretical point of view whether commodity futures can produce diversification benefits for the pension funds’ investment portfolios. These asset tools have been classified in the alternative investments and as a result they are subjected to worldwide pension regulative restrictions. Reviewing the relative scientific literature of pension funds’ investment strategy and risk management, there is evidence that pension funds’ trustees might take advantage of commodity futures preference, mainly because of their a) returns’ low or negative correlation with these of other traditional options (bonds and stocks) and b) hedging positive properties against the inflation risk, resulting in the optimization of portfolios’ risk-return ratio. JEL Classifications: G23, Q02. Key words: Pension funds, Risk Diversification, Alternative Assets, Commodity Futures
{"title":"Can the commodity futures be used as effective diversifiers for pension funds investment portfolios? A literature review","authors":"Ioardanis Eleftheriadis, Ioannis Anastasovitis","doi":"10.12681/icbe-hou.5309","DOIUrl":"https://doi.org/10.12681/icbe-hou.5309","url":null,"abstract":"We examine from theoretical point of view whether commodity futures can produce diversification benefits for the pension funds’ investment portfolios. These asset tools have been classified in the alternative investments and as a result they are subjected to worldwide pension regulative restrictions. Reviewing the relative scientific literature of pension funds’ investment strategy and risk management, there is evidence that pension funds’ trustees might take advantage of commodity futures preference, mainly because of their a) returns’ low or negative correlation with these of other traditional options (bonds and stocks) and b) hedging positive properties against the inflation risk, resulting in the optimization of portfolios’ risk-return ratio. \u0000JEL Classifications: G23, Q02. \u0000Key words: Pension funds, Risk Diversification, Alternative Assets, Commodity Futures ","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115196024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Private Greek healthcare sector consists mainly of medium and small size entities. These entities, especially small ones, rely completely on their Human Resources. However, it seems that they do not avail themselves of new technological methods and tools for assessing their human resources. The aim of the present study was to create a methodology that will help these entities to evaluate their employees properly and to prove that the empirical knowledge of managers and heads can be enhanced by employing Data Mining methods, in order to create a successful evaluation model. In the present study, a healthcare unit consisted of 287 employees was selected. Twelve interviews were conducted with 12 managers and heads. A Graphic Rating Scale Τable, built by eight qualitative attributes, was given to the interviewees. Those 8 qualitative attributes were combined with 18 quantitative attributes in order for a new model to be created. Data were collected from the Human Resources department. To perform the analysis, Machine Learning methods were used. This model proved to be functional and capable of giving valid information to management for employees’ evaluation. Data Mining methods are quite useful for the HR department and the Administration of the unit. The above methodology provides low-costs and usable tools, for appropriate employees’ evaluation. EL Classifications: J24, M12, M54, C38. Key words: Human Resources, Management, Healthcare Unit, Data Mining
{"title":"Human Resources Management Analytics in Private Healthcare Unit","authors":"Yiannis Kavvadas, Efstathios Kirkos","doi":"10.12681/icbe-hou.5299","DOIUrl":"https://doi.org/10.12681/icbe-hou.5299","url":null,"abstract":"Private Greek healthcare sector consists mainly of medium and small size entities. These entities, especially small ones, rely completely on their Human Resources. However, it seems that they do not avail themselves of new technological methods and tools for assessing their human resources. \u0000The aim of the present study was to create a methodology that will help these entities to evaluate their employees properly and to prove that the empirical knowledge of managers and heads can be enhanced by employing Data Mining methods, in order to create a successful evaluation model. \u0000In the present study, a healthcare unit consisted of 287 employees was selected. Twelve interviews were conducted with 12 managers and heads. A Graphic Rating Scale Τable, built by eight qualitative attributes, was given to the interviewees. Those 8 qualitative attributes were combined with 18 quantitative attributes in order for a new model to be created. Data were collected from the Human Resources department. To perform the analysis, Machine Learning methods were used. \u0000This model proved to be functional and capable of giving valid information to management for employees’ evaluation. Data Mining methods are quite useful for the HR department and the Administration of the unit. \u0000The above methodology provides low-costs and usable tools, for appropriate employees’ evaluation. \u0000 \u0000EL Classifications: J24, M12, M54, C38. \u0000Key words: Human Resources, Management, Healthcare Unit, Data Mining \u0000 ","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123442224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The past decades there has been a large discussion on the suitability of the lean and the agile methodologies for an effective project management. This paper aims at providing an answer to this question. Both theoretical facts and practical case studies are going to be examined in order to be able to reach a result. It seems that both methodologies might be good, depending on the problem under consideration. The two methodologies have some differences both on their starting point (LEAN was initially used in the manufacturing sector, while AGILE was initially used by the software development sector) and on their general concept (LEAN being more holistic and long-term, while AGILE is a better tool when quick decisions are needed). Aspects such as reliability of the methodologies and their challenges including reasons that might lead to failure are going to be discussed. EL Classifications: M10 General, M11 Production Management, M19 Other Keywords: LEAN methodology, AGILE methodology, Project management, effectiveness, efficiency
{"title":"Project management: Lean vs. Agile methodology","authors":"Maria Georgakalou, Kostas Koutsikos","doi":"10.12681/icbe-hou.5312","DOIUrl":"https://doi.org/10.12681/icbe-hou.5312","url":null,"abstract":"The past decades there has been a large discussion on the suitability of the lean and the agile methodologies for an effective project management. This paper aims at providing an answer to this question. Both theoretical facts and practical case studies are going to be examined in order to be able to reach a result. It seems that both methodologies might be good, depending on the problem under consideration. The two methodologies have some differences both on their starting point (LEAN was initially used in the manufacturing sector, while AGILE was initially used by the software development sector) and on their general concept (LEAN being more holistic and long-term, while AGILE is a better tool when quick decisions are needed). Aspects such as reliability of the methodologies and their challenges including reasons that might lead to failure are going to be discussed. EL Classifications: M10 General, M11 Production Management, M19 Other Keywords: LEAN methodology, AGILE methodology, Project management, effectiveness, efficiency","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127433146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper proposes the adoption of semiotic analysis to the branding process in an attempt to understand the function of the specific sign system and successfully manage its designing and evaluation processes, from audience research to audience targeting. Specific case studies of commodity, tourist and cultural product branding will be presented, in an attempt to underline, in a parallel goal, the differences and similarities of the symbolic process involved in the three areas: commodities, tourism and culture. EL Classifications: M, Z Key words: branding, commodity products, cultural products, tourist products, semiotics
{"title":"Branding commodity, tourist & cultural products: some thoughts on applying semiotic analysis for the marketing strategy in each product category","authors":"E. Papadaki","doi":"10.12681/icbe-hou.5318","DOIUrl":"https://doi.org/10.12681/icbe-hou.5318","url":null,"abstract":"This paper proposes the adoption of semiotic analysis to the branding process in an attempt to understand the function of the specific sign system and successfully manage its designing and evaluation processes, from audience research to audience targeting. Specific case studies of commodity, tourist and cultural product branding will be presented, in an attempt to underline, in a parallel goal, the differences and similarities of the symbolic process involved in the three areas: commodities, tourism and culture. \u0000 \u0000EL Classifications: M, Z \u0000Key words: branding, commodity products, cultural products, tourist products, semiotics","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124350789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this paper it is attempted to explore current trends in Financial Accounting, that connect research endeavors in the relatively new branch of Behavioral Finance, with the impact of subjectivity on the accounting cycle of each fiscal year, as well as on the preparation of financial statements. The investigation of subjective factors in Financial Accounting expands its scope, while the systematic utilization of its two-way relationship with the field of Neurofinance (unbiased data) may create a broader framework of knowledge for the further improvement of the investment process, through an understanding of the methodology required by accounting operations and rules up until the preparation of financial statements. By extension, a better understanding of how financial markets operate will be beneficial not only for governments wishing to promote savings incentives and responsible management, but also for supervisory authorities seeking to ensure that the market for personal financial services operates rationally and without bias. Keywords: Behavioral Finance, Neurofinance, Financial Accounting JEL Classification: D87, G41, M41
{"title":"The Impact of Subjectivity on Financial Accounting","authors":"P. Papadeas","doi":"10.12681/icbe-hou.5306","DOIUrl":"https://doi.org/10.12681/icbe-hou.5306","url":null,"abstract":"In this paper it is attempted to explore current trends in Financial Accounting, that connect research endeavors in the relatively new branch of Behavioral Finance, with the impact of subjectivity on the accounting cycle of each fiscal year, as well as on the preparation of financial statements. \u0000The investigation of subjective factors in Financial Accounting expands its scope, while the systematic utilization of its two-way relationship with the field of Neurofinance (unbiased data) may create a broader framework of knowledge for the further improvement of the investment process, through an understanding of the methodology required by accounting operations and rules up until the preparation of financial statements. By extension, a better understanding of how financial markets operate will be beneficial not only for governments wishing to promote savings incentives and responsible management, but also for supervisory authorities seeking to ensure that the market for personal financial services operates rationally and without bias. \u0000 \u0000Keywords: Behavioral Finance, Neurofinance, Financial Accounting \u0000JEL Classification: D87, G41, M41","PeriodicalId":374676,"journal":{"name":"International Conference on Business and Economics - Hellenic Open University","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122563545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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