Σύμφωνα με έρευνες που πραγματοποιήθηκαν τα τελευταία χρόνια, παρατηρείται μια αύξηση της φοροδιαφυγής όχι μόνο σε παγκόσμιο επίπεδο αλλά και στον ελληνικό χώρο. Το γεγονός αυτό δείχνει τη δυσαρέσκεια και τη δυσκολία των εταιριών να ανταπεξέλθουν στους υπάρχοντες φορολογικούς νόμους αλλά και την επιδίωξης τους να αυξήσουν τα κέρδη τους με όχι νόμιμο όμως τρόπο. Στην παρούσα εργασία γίνεται ανάλυση του φορολογικού συστήματος στην Ελλάδα και των κινήτρων που ωθούν τις επιχειρήσεις στη φοροδιαφυγή, ενώ διερευνάται η σχέση ανάμεσα στους φορολογικούς ελέγχους χρήσεως και σε άλλα στοιχεία χρηματοοικονομικών καταστάσεων των εταιριών. Βασιζόμενοι σε εμπειρική έρευνα σε ευρύ δείγμα επιχειρήσεων για την τριετία 2008-2010 οδηγούμαστε στο συμπέρασμα ότι το ύψος της φοροδιαφυγής που επικρατεί στην Ελλάδα έχει μεγάλες διαστάσεις και συνδέεται με συγκεκριμένα εταιρικά χαρακτηριστικά. / According to surveys carried out in recent years, there is an increase in tax evasion not only globally but also in the Greek area. This indicates dissatisfaction and difficulty for companies to cope in existing tax laws and the pursuit to increase their profits with no legitimate way though.

Η διαχείριση της γνώσης (knowledge management) αποτελεί ένα σύγχρονο ερευνητικό πεδίο με μεγάλο ενδιαφέρον, τόσο για τον επιχειρηματικό όσο και για τον ακαδημαϊκό κόσμο. Σήμερα, ο τρόπος με τον οποίο οι διάφοροι οικονομικοί οργανισμοί διαχειρίζονται την επιχειρησιακή γνώση καθορίζει το πλαίσιο της επιτυχίας ή της αποτυχίας τους. Η παρούσα διπλωματική εργασία αποτελεί μια προσπάθεια επιβεβαίωσης και επέκτασης της υπάρχουσας θεωρίας που αφορά στη Διαχείριση της Γνώσης. Μέσα από τη σύνθεση προηγούμενων θεωρητικών και εμπειρικών δεδομένων δημιουργήθηκε ένα Εννοιολογικό Πλαίσιο που εξετάζει την επίδραση μίας από τις πιο σημαντικές διαδικασίες της διαχείρισης της γνώσης, αυτή της Διάχυσης της Γνώσης (Knowledge Sharing), στις ελληνικές εξαγωγικές επιχειρήσεις. Γίνεται μία προσπάθεια αποτύπωσης των πρακτικών διάχυσης γνώσης, που εφαρμόζουν οι ελληνικές εξαγωγικές επιχειρήσεις, τόσο στο εσωτερικό τους, όσο και με τους διανομείς / πελάτες τους στο εξωτερικό. Το συγκεκριμένο Εννοιολογικό Πλαίσιο ελέγχτηκε, με την χρήση ερωτηματολογίου, σε ένα δείγμα 71 ελληνικών εξαγωγικών επιχειρήσεων. Τα δεδομένα αναλύθηκαν με το Spss 20 και η μέθοδος που χρησιμοποιήθηκε είναι η παραγοντική ανάλυση. / Knowledge management is a contemporary research area of great interest, both to the business and the academic world. Nowadays, the way in which various financial organizations manage operational knowledge determines their success or failure. The present study constitutes an effort to confirm and extend the existing theory on Knowledge Management. Through the synthesis of previous theoretical and empirical data we created a Conceptual framework which examines the effect of one of the most important processes of knowledge management, Knowledge Sharing, in the Greek export business. An attempt was made to define the ways in which knowledge sharing is applied by the Greek export companies, both internally as well as with their distributors / customers abroad. This Conceptual framework was checked, using a questionnaire to a sample of 71 Greek export companies. The data were analyzed by using the Spss 20 and Factor analysis method was used to identify the factors.

<p> </p><p>In a time when the amount of biological data present in the public domain is becoming increasingly vast, the need for good classification systems has never been greater. In the field of glycoscience the necessity of a good classification for the enzymes involved in the biosynthesis, modification and degradation of polysaccharides is even more pronounced than in other fields. This is due to the complexity of the substrates, the polysaccharides, as the theoretical number of possible hexa-oligosaccharides from only hexoses exceeds 10¹² isomers! </p><p>An initiative to classify enzymes acting on carbohydrates began around 1990 by the French scientist Bernard Henrissat. The resulting database, the Carbohydrate Active enzymes database (CAZy), classifies enzymes by sequence similarity into families allowing the inference of structure and catalytic mechanism. What CAZy <em>does not </em>provide however, are means to understand how members of a family are related, and in what way they differ from each other. The top-down approach used in this thesis, combining phylogenetic analysis of whole CAZy families, or sub-families, with structural determinations and detailed kinetic analysis allows for exactly that.  </p><p>Finding determinants for transglycosylation <em>versus </em>hydrolysis within the <em>xth </em>gene product family of GH16 as well as restricting the hydrolytic enzymes to a well defined clade are integral parts of paper I. In paper II a new bacterial sub-clade within CE8 was discovered. The structural determination of the<em>Escherichia coli </em>outer membrane lipoprotein YbhC from from the new sub-clade explained the difference in specificity. The information provided in the two papers of this thesis gives a better understanding of the development of different specificities of diverse CAZY families as well as it aids in future gene product annotations. Furthermore this work has begun to fill the white spots uncovered in the phylogenetic trees.</p><p> </p><p> </p>

Any lipoproteins and cells present in the inflammatory environment of atherosclerotic plaques are likely to be exposed to high levels of oxidative stress. As 7,8-dihydroneopterin (7,8-NP) is synthesized by interferon-γ (IFN-γ)-activated macrophages, this pteridine is also thought to exist at sites of inflammation. 7,8-NP s in vivo role remains controversial, but numerous in vitro studies have identified a radical scavenging activity. The possibility of 7,8-NP protecting against oxidative damage in inflammatory environments like plaque was investigated in this thesis. Both human monocyte-derived macrophages (HMDMs) and low density lipoprotein (LDL) were used as substrates. The extent of protein hydroperoxide formation in each model, and 7,8-NP s effect on this process, were specifically studied since most previous research has focussed on lipid rather than protein peroxidation. For the first time, neopterin (including oxidized 7,8-NP) was also directly detected by high performance liquid chromatography in the inflammatory environments of 19 pus and two atherosclerotic plaque samples. Peak concentrations even reached the low micromolar range. The positive correlation identified in the pus between neopterin and a well known antioxidant, vitamin E, further hinted at a potential antioxidant function. However, no significant association was noted between neopterin and markers of protein or lipid oxidation. Exposure of HMDMs to the AAPH peroxyl radical generator resulted in significant quantities of lipid hydroperoxides but not protein hydroperoxides, as detected by the FOX assays. This is likely due to the large accumulation of polyunsaturated fatty acidrich lipid in the primary HMDMs during differentiation in 10% human serum and is of relevance to atherosclerotic plaque, where macrophages also become lipid-loaded. The addition of up to 200μM 7,8-NP failed to prevent AAPH-induced lipid peroxidation and was also unable to inhibit a loss of cellular thiols or viability. This lack of effect suggests the damaging peroxyl radicals are not being scavenged by 7,8-NP. The high lipid content of HMDM cells appears to cause the AAPH and/or 7,8-NP to localize to a cellular site, where they are unable to interact. Macrophage-mediated oxidation of LDL in iron(II)-supplemented Hams F10 was associated with the formation of 30-40 moles of protein hydroperoxides per mole of LDL. The close parallel between protein and lipid peroxidation supports the theory that lipid-derived radicals are involved in protein hydroperoxide formation on LDL and indicates that protein hydroperoxides are an early product of LDL oxidation. Their detection during exposure of LDL to both the THP-1 macrophage cell line and primary HMDM cells confirms that protein hydroperoxides are also a normal consequence of macrophage-mediated LDL oxidation. Incubation of LDL with micromolar 7,8-NP prevented macrophage-mediated protein hydroperoxide formation in a concentration-dependent manner. Lipid oxidation and vitamin E loss were similarly inhibited by 7,8-NP during the cell-mediated attack of LDL. Kinetic analysis revealed protection due to extension of the lag phase, with 7,8-NP depletion and initiation of the propagation phase coinciding. This supports a radical scavenging activity for 7,8-NP, resulting in protection of the entire LDL particle. By contrast, the release of nanomolar quantities of 7,8-NP by IFN-γ-stimulated THP-1 macrophages failed to prevent LDL oxidation. HMDMs activated by IFN-γ did significantly inhibit LDL oxidation, including protein hydroperoxide formation, for up to 48 hours but this antioxidant effect was not due to the de novo synthesis of 7,8-NP. These results indicate that both the prevalence of protein hydroperoxides, and the ability of 7,8-NP to act as an antioxidant, depend on the system under investigation. Neopterin exists in inflammatory environments but, considering the lack of protection against AAPH-mediated HMDM oxidation and the 7,8-NP concentration required to inhibit macrophage-mediated LDL oxidation, strong evidence for an antioxidant activity of 7,8-NP in atherosclerotic plaque is currently lacking.

No description available.

Because of its potential application for flat panel displays, solid-state lighting and 1.5 µm emitter for fiber optical communications, organic light-emitting diodes (OLEDs) have been intensively researched. One of the major problems with current OLED technology relates to inefficient electron injection at the cathode interface, which causes high driving voltage and poor device stability. Making a low resistance cathode contact for electron injection is critical to device performance. This work mainly focuses on cathode interface design and engineering. The Ohmic contact using a structure of C60/LiF/Al has been developed in electron only devices. It is found that application of the C60/LiF/Al contact to Alq based OLEDs leads to a dramatic reduction in driving voltages, a significant improvement in power efficiency, and a much slower aging process. A new cathode structure based on metal-organic-metal (MOM) tri-layer films has been developed. It is found that MOM cathodes reduce reflection by deconstructive optical interference from two metal films. The absolute reflectance from the MOM tri-layer films can be reduced to as low as 7% in the visible light spectrum. In actual working devices, the reflectance can be reduced from ~80% to ~ 20%. MOM cathodes provide a potential low-cost solution for high contrast full-color OLED displays. Low voltage Erq based OLEDs at 1.5 µm emission have been developed. The Erq/Ag cathode interface has been found to be efficient for electron injection. Dramatic improvement in driving voltage and power efficiency has been realized by implementing Bphen and C60 into Erq devices as an electron transport layer. Integration of Erq devices on Si wafers has also been demonstrated.

En aquesta tesi, pretenem analitzar com s’ha traduït una selecció significativa (el 52%) de les parèmies populars (també anomenades clàssiques) del Quijote a les dues versions romaneses integrals que, a dia d’avui, n’existeixen (Ion FRUNZETTI / Edgar PAPU, 1965; Sorin MĂRCULESCU, 2007 [2005]). Per a això, ens basem en el corpus fraseològic de l’obra cervantina establert pels reputats paremiòlegs Jesús CANTERA ORTIZ DE URBINA, Julia SEVILLA MUÑOZ i Manuel SEVILLA MUÑOZ (2005). Després de confessar la magdalena proustiana del treball (“3. A l’ombra de les parèmies en flor”), una breu introducció (“4. Algo va de Paremia a Paremia”) justifica la tria del corpus entre els nombrosos estudis centrats en les unitats fraseològiques. A continuació, abans d’esbossar a grans trets els objectius de l’estudi (“6. Objectius”), comentem la metodologia emprada (“5. Estructura de les fitxes”) en el nucli de la tesi, és a dir, en la redacció de 146 fitxes quixotesques (“7. Fitxes de les parèmies populars del Quijote”), que, entre variants de la parèmia de referència i/o repeticions d’algun refrany al text quixotesc, contempla un total de 202 parèmies populars. A cada fitxa, es procura, en primer lloc, ubicar la parèmia cervantina en els reculls hispànics, així com buscar-li, quan escau, referents romànics, i, àdhuc, anglesos, però, sobretot, l’objectiu principal rau en analitzar ambdues traduccions al romanès en base a les dades espigolades als diversos reculls paremiològics d’aquesta llengua. En la darrera part del treball, gràcies a la informació acumulada al llarg de les fitxes, elaborem una proposta personal de criteris per a una traducció paremiològica ad hoc amb el corpus estudiat (“8. Per a una traducció paremiològica”); i, finalment, en base a aquesta anàlisi, mirem d’escatir (“9. Conclusions”) quin d’aquests criteris va seguir cada traductor a l’hora de traslladar al romanès les parèmies del millor refranyer literari de la literatura hispànica, el Quijote. / The purpose of this thesis is to analyse a significant selection (52%) of popular (or 'classical') proverbs contained in the only two complete Romanian translations of Cervantes' Don Quixote (Ion FRUNZETTI / Edgar PAPU, 1965; Sorin MĂRCULESCU, 2007 [2005]). The present research is based on the phraseologic study of Cervantes’ masterpiece (2005) by acknowledged paremiologists Jesús CANTERA ORTIZ DE URBINA, Julia SEVILLA MUÑOZ and Manuel SEVILLA MUÑOZ. After reading the two complete translations, 146 files were created which contain 202 popular proverbs found in Don Quixote, including their variations and repetitions. The criteria for choosing the files to be examined are discussed in the introduction to the thesis; there are in fact a number of phraseologic studies already in existence. In each of the files, there is reference to the origin of the Romanian proverbs; it is interesting to note that some hail from Hispanic, Romance and even English paremiological collections. However, the main purpose of the thesis is to ascertain why the translators chose these particular Romanian proverbs and not others, when translating Don Quixote. In the last part of the thesis, after examining the 146 files, personal suggestions are put forward for the translation of proverbs according to given criteria. The thesis also definitively identifies the criteria FRUNZETTI / PAPU / MĂRCULESCU followed when translating the proverbs for Don Quixote, the paremiological treasure of Hispanic culture.

Baeyer-Villiger oxidation of 1,9-dibromopentacyclo[5.4.0.02,6.03,10.05,9]undecane-8,11-dione (1,9-dibromo-PCU-8,11-dione) was performed by using an excess amount of m-chloroperbenzoic acid (3 equivalents) and resulted in the formation of the corresponding monolactone. The reaction would not proceed to the dilactone stage. The structure of the reaction product was established unequivocally via single crystal X-ray diffraction. Baeyer-Villiger oxidation of 1,9-dibromo-PCU-8,11-dione using ceric ammonium nitrate (CAN) was also performed and afforded a mixture of lactones. Only one of these lactones, which also contained an alkene functionality, could be isolated and characterized. 1,7-dibromo-PCU-8,11-dione was also reacted with CAN, yielding the mono-lactone, which has also been characterized.

My essay has three foci. One is the presentation of a survey I gave to two groups of pupils, one grade 7 and the other grade 8 about their attitude to reading books in school, and their attitude to reading books in general. I was interested in how the result would correspond to what many investigations on this subject had concluded. One such result was that girls were usually not only more willing to read, but they were also better readers than boys. Therefore, the answerers must tell if they were boys or girls. The result of my investigation rather corroborated what many others had already said: Swedish young people are not enthusiastic book readers, but when reading, the girls are the ones that take the lead. Another focus is in a way historical. I used a novel by a Swedish author telling about poor people on the Swedish countryside in the nineteenth century dreaming of being able to emigrate from their home country and come to America. What interests me is the story telling of the attitude to reading, both in the characters and the authorities. There is much about reading incapacities, but also of lust for, and skill in reading. The attitudes from the authorities is dominated by churchly paternalism: reading skill in ordinary people has one primary function, to make them good Christians. This common value-system is fixed by the didactic curricula of the time. My third focus is the Swedish curricula especially in what they say about reading and literature. I thought I found that they have at least something in common with the curricula of mid-nineteenth century than might be expected. The older ones have what could be seen as an instrumental attitude to reading and such an attitude I thought could be perceived also in the modern ones: they seem to be eager to point out the usefulness of reading in general and even of reading literature. Another point would be the great importance attached to the strengthening of the common value-system, here, not Christian belief, but a democratic ground of values. In my study of what is said about reading in school by people discussing the subject, and when looking at the result of my own investigation by the questionnaire I very often find a similar instrumental attitude: all reading, be it fact or fiction, is expected to lead to something useful not just pleasure.

No description available.