/library/oar/handle/123456789/28464 2025-11-09T19:31:14Z 2025-11-09T19:31:14Z Bellas, Athanasios P. /library/oar/handle/123456789/31435 2020-05-07T14:40:50Z 2003-01-01T00:00:00Z

Title: Establishment of the international accounting standards in Central-Eastern European and other developing countries Authors: Bellas, Athanasios P. Abstract: This article investigates the developments in the process of introduction of the International Accounting Standards (IAS) mainly in the countries of central-eastern Europe. These countries are now going through a stage of developing basic infrastructure in most of the areas of economic activity and especially in the financial markets. In particular, this article presents the business environment of developing countries and highlights problems arising in the entire financial sector of these countries from establishment of the IAS. Its most important finding is that factors like fluidity of domestic accounting standards, lack of appropriate training of accountants and employees, as well as lack of trust in the economic-political system of the country play a negative role to the IAS introduction process.

2003-01-01T00:00:00Z Bhattarai, Keshab /library/oar/handle/123456789/31433 2018-06-29T01:32:56Z 2003-01-01T00:00:00Z

Title: Efficiency and factor reallocation effects and marginal excess burden of taxes in the UK economy Authors: Bhattarai, Keshab Abstract: This paper analyses welfare impacts of tax reforms using a multisectoral general equilibrium tax model with multiple capital assets for the UK economy with micro-consistent benchmark data set for the year the 1995 received from the Inland Revenue. Households make consumption and labour leisure choices subject to their budget constraints, producers choose inputs to maximise profits. Prices adjust until demands equal supplies. Government revenue from the direct and indirect taxes finance public consumption and transfers. Welfare gains from replacing existing capital income tax rates by a uniform 26.5 percent rate across sectors and assets are 0.035 percent of GDP (£219 million) in equal yield case, 0.28 percent of the GDP (1.8 billion) in no equal yield case. Tax induced changes in the relative prices of capital assets across sectors lead to reallocation of these assets among sectors. Producers tend to substitute capital for labour in agriculture, finance, public administration, and education sectors where capital inputs become relatively cheaper than labour inputs. Labour substitutes capital in manufacturing sector, where capital becomes relatively expensive after a uniform tax reform. The marginal excess burden (MEB) of taxes varies according to the tax instruments in use, ranging from 35 pence in case of capital income taxes to 54 pence per pound of additional revenue from production taxes.

2003-01-01T00:00:00Z Papanastasiou, John A. Lazaridis, Ioannis T. Karagiorgos, Theofanis /library/oar/handle/123456789/31432 2018-06-29T01:32:51Z 2003-01-01T00:00:00Z

Title: Burden sharing in NATO Authors: Papanastasiou, John A.; Lazaridis, Ioannis T.; Karagiorgos, Theofanis Abstract: During the period of cold war, NATO alliance was producing defence commodity to protect its members from the common threat of ex-Soviet Union. The paper examines the problem of burden sharing among NATO allies. It is shown that larger countries are benefited more than smaller countries from the production of the public good i.e defence, if the income elasticity of marginal utility of income is greater than one in absolute value. Complete demand systems are employed for estimating the income elasticity of marginal utility of income.

2003-01-01T00:00:00Z Pantouvakis, Angelos /library/oar/handle/123456789/31431 2018-06-29T01:32:58Z 2003-01-01T00:00:00Z

Title: Analyzing the statisticians : a user's survey for the analysis and the development of the required methodological framework Authors: Pantouvakis, Angelos Abstract: In recent years, rapid acquisition of information and, subsequently, data sets has taken place making, thus, necessary the use of statistical software in many scientific and professional fields. However, not all users of statistical software have the prerequisite statistical background in order to efficiently deal with them. So, the need for a "semi-expert" system which will be able to guide "non-expert" users through the phases of choosing and performing statistical analyses up to the interpretation of results has been discussed at the past. In the present paper we concentrate on the consolidation of user requirement for such a software. Our methodology for capturing user requirements has been consisted of several actions. Here we focus on the findings of a large-extent questionnaire survey that has been conducted in the framework of our analysis.

2003-01-01T00:00:00Z