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99 results on '"Spathis, Charalambos"'

13. The Accounting System and Resource Allocation Reform in a Public University

Author

Spathis, Charalambos and Ananiadis, John

Abstract

This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and one of the largest in Europe. Following a study of financial data on variances in expenditure over the past 12 years, the application of a new method for allocating funds to departments is proposed through use of a certain formula. The results from the application of the formula for resource allocation have shown that the latter needs to be modified in order to be considered fairer and be accepted by the academic community. (Contains 3 tables.)

Published
2004
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16. Designing Training Interventions: Human or Technical Skills Training?

Author

Petridou, Eugenia N. and Spathis, Charalambos T.

Abstract

With data from 444 civil service employees, a model was developed to weight individual and occupational characteristics in order to assign employees to interpersonal or technical skills training. Age, gender, education, management level, and job tenure were significant variables associated with each type of training. (Contains 56 references.) (SK)

Published
2001

36. The adoption of IFRS in South Eastern Europe: the case of Greece

Author

Spathis, Charalambos and Georgakopoulou, Eleftheria

Subjects
Financial statements -- Analysis, Financial statements -- Standards, Accounting systems -- Analysis, Banking, finance and accounting industries
Abstract

Byline: Charalambos Spathis, Eleftheria Georgakopoulou Over the past few decades the globalisation of business investments and capital markets has led to a demand for high-quality information. It is widely accepted by numerous organisations that adherence to International Financial Reporting Standards (IFRS) in the presentation of financial statements has steadily increased and introduced their compatibility worldwide. This paper presents a study of the adoption of IFRS in South Eastern Europe by examining the case of Greece. It outlines the underlying factors and constraints affecting the compliance of firms with IFRS and most importantly highlights some key differences between IFRS and the Greek accounting system, which have had a major impact on the conversion to IFRS. Furthermore, it deals with specific issues related to local accounting practices and IFRS, the issue of enforcing compliance with IFRS and how this relates to current accounting and audit services.

Published
2006

38. Euro and profitability of Greek banks

Author

Kosmidou, Kyriaki and Spathis, Charalambos

Subjects
Euro -- Greece, Banks and banking -- Greece, Monetary unions -- Europe
Abstract

The Greek Banking System, in its effort to prepare itself for the changeover to the EURO, will face some initial costs. Being the basic institution of money distribution, this changeover will impose a heavy burden on banks. In addition to the costs that banks will sustain, they will derive new benefits. The impact of the EURO on Greek Banks is explained through a cost-benefit analysis, by providing a perspective of the anticipated costs, benefits and outcome. The primary objective of this paper is to examine the costs that will arise from this changeover and the benefits that will be produced, as explained by the change in the bank profits. The study results consider the existence of two projects: one without the introduction to EURO and one with the introduction to EURO. We proceed through an incremental method to determine when profits will be produced. To further demonstrate this, we have calculated the NPV of the introduction to the EURO by considering the year 2002 as the basic year. The analysis shows that during the period 2002 - 2007 banks will face a loss in their bank profits. Further analysis indicates that profits will rapidly show increases in the long-term period. Therefore, the changeover to the EURO will probably be very lucrative for the banking system of Greece and the economy in general over the long-term., peer-reviewed

Published
2000

50. Auditfirm group appointment: an artificial intelligence approach

Author

Kirkos, Efstathios, Spathis, Charalambos, and Manolopoulos, Yannis

Abstract

Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the right auditor at a fair price. In this study, three techniques derived from artificial intelligence AI are used to propose models capable of discriminating between cases where companies appoint a Big 4 or a NonBig 4 auditor. These three AI methods are then compared with the broadly used method of logistic regression. The results indicate that two of the AI techniques outperform logistic regression. In addition, one method further improves its performance by applying bagging. Finally, significant factors associated with auditor appointment are revealed. Copyright © 2009 John Wiley & Sons, Ltd.

Published
2010
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