No description available.

No description available.

No description available.

This Study addressed the inflation accounting problem with respect to Greece. This problem had been unaddressed despite the serious implications it may have on micro- and macro-decision making due to the high and persistent inflation Greece has sustained from 1973 and afterwards. To accomplish the above purpose, the general significance of inflation accounting as well as its specific significance for Greece was established by means of the existing inflation accounting literature and the economic setting of Greece. Following this, the relevance of GPPA rather than CCA to the Greek financial reporting was established by means of correspondence between specific features of GPPA and specific characteristics of the Greek setting. After having established the a priori relevance of GPPA for Greece, the potential usefulness of GPPA to the Greek users of accounts was established as well on an empirical basis. For this purpose the impact of GPPA on Greek accounts was approximated ex ante through detailed restatement procedures and estimation techniques. It was found that inflation has a serious impact on earnings and especially on such important (for decision making) financial parameters as tax rate, dividend payout ratio, and return on capital employed. This impact of inflation on earnings does not seem to be systematic, and hence it cannot be estimated by use of HCA numbers. Therefore, GPPA should be adopted at least on a supplementary (to HCA) basis, if in the future the increase in the inflation rate continues to be as high as it was in the period examined by the study (i.e. 25% or so). In additon to the main conclusion above, other conclusions drawn on the basis of the empirical findings obtained are as follows: 1. The Composite Age Technique used (mainly in the USA) for the restatement of fixed assets and depreciation does not work at all in the Greek case. In contrast, the Dichotomus Year Technique in the first place, and the Equal Additions Technique, in the second place, may be used for adjusting fixed assets not only in developing countries like Greece, but, perhaps in developed countries as well. 2. Operation costs of GPPA can be saved by restating fixed assets and depreciation on an annual rather than monthly basis. 3. Perhaps the Greek government should consider the taxes imposed on corporate net profits in times of high inflation because it was found that the effective tax rate is substantially different from the nominal one. 4. There are serious implications for the Greek businesses in the finding that in real term dividends are paid out of capital rather than out of income. 5. The profitability of Greek companies is low when measured in real terms. Hence, businessmen should exercise every effort to improve it. On the other hand, the Greek government should consider the prices control imposed.

In recent years, there has been a resurgence of interest in Xenophon as a historian, literary artist, and political philosopher. However, scholarly research on the Poroi--the only work of political economy to survive from antiquity--has been minimal. To date, no book-length, synoptic analysis of the text exists. This dissertation contributes significantly to filling this lacuna in the scholarship while also serving to enhance our understanding of fourth-century Athenian political discourse and ideology, finance, and economics. I argue that the Poroi is a unique anti-imperialistic discourse that aims to demonstrate the ways in which the Athenians can maintain themselves financially without exploiting other states. While Xenophon's objectives of alleviating the poverty of the Athenians and increasing their revenues are conventional, the means by which he intends to achieve these goals are innovative. Unlike his contemporaries, Xenophon recommends employing financial resources derived not from empire but rather from peaceful economic activities. Specifically, I contend that the Poroi boldly challenges the parasitic, consumer-based orientation of Athens' imperial economy by proposing practical measures meant to transform Athens into a center of silver mining, manufacture, and free commercial exchange. Xenophon's vision for Athens' new economy, I submit, even displays features of modern rational capitalism. To advance this argument, I adopt a contextualist approach that situates Xenophon's ideas both in the immediate historical milieu of fourth-century Athens and within the history of economic and political thought. I am therefore able to highlight the points of contact between the Poroi and subsequent developments in the history of ideas and thus to underscore the groundbreaking aspects of Xenophon's political economy. My study parts company with previous interpretations in two fundamental ways. First, Xenophon's attempt to improve the financial condition of the Athenians stems from a desire not to promote or to retard the political activity of the people but to eliminate the injustice of Athenian imperialism. Second, his program to stimulate the Athenian economy necessarily entails the development of the productive forces of Attica. In brief, such a radical transformation of Athenian fiscal and economic practices represents nothing short of a "reorientation" of Athenian political economy. / text

This thesis proposes to evaluate the impact of factors such as trade, circumscribed resources, and growing militarism upon the development of social complexity in LBA Argolis, and to what extent these factors may be invoked as triggering mechanisms--or prime movers--in the rise of palatial society in the Argive plain towards the end of the 15th century B.C., during the LH III A-B period. / It is argued that the most plausible model for the rise of palatial society in LBA Argolis is one which acknowledges the interrelations and processes of feedback between these factors, of which trade and militarism may have been original motivating factors. / Finally, it is suggested that the need to organize resource procurement and distribution were instrumental in the emergence of the Mycenaean palatial centers of LBA Argolis.

Doctorat en sciences sociales, politiques et économiques / info:eu-repo/semantics/nonPublished

No description available.

Doctorat en philosophie et lettres / info:eu-repo/semantics/nonPublished