CRIS - TEI of EpirusThe DSpace digital repository system captures, stores, indexes, preserves, and distributes digital research material.http://cris.teiep.gr:80/jspui2017-12-17T03:59:36Z2017-12-17T03:59:36ZOn the 4th Clay millennium problem: Proof of the regularity of the solutions of the Euler and Navier-Stokes equations, based on the conservation of particlesKyritsis Konstantinoshttp://cris.teiep.gr/jspui/handle/123456789/16212017-12-08T01:00:23Z2017-10-30T00:00:00ZTitle: On the 4th Clay millennium problem: Proof of the regularity of the solutions of the Euler and Navier-Stokes equations, based on the conservation of particles
Authors: Kyritsis Konstantinos
Abstract: The majority of the applications of fluid dynamics refer to fluids that during the flow the particles are conserved. It is natural to have in mind such physical applications when examining the 4th Clay Millennium Problem. The assumptions of the standard formulation of the above problem, although reflecting the finiteness and conservation of the momentum and energy, as well as the smoothness of incompressible physical flows, do not reflect the conservation of particles of the fluid as local structure. By formulating the later conservation law and adding it to the hypotheses, it becomes possible to prove the regularity both for the Euler and Navier-Stokes equations. From the physical point of view this may mean that: if a) the particles like neutrons, electrons and protons remain such particle during the flow or if atoms exist in the fluid that if b) the atoms remain atoms of the same atomic number during the flow or if there are molecules in the fluid, if c) the molecules remain molecules of the same chemical type during the flow, then the regularity (smoothness of flow at all times) for the 4th Clay Millennium problem is provable and holds. The methodology for such a proof is based on proving that if a Blow-up would exist then at least for a particle range, the total energy would also converge to infinite (see Propositions 5.1, 5.2) which is a contradiction to the hypothesis of finite initial energy of the standard formulation of the 4th Clay Millennium problem.2017-10-30T00:00:00ZManagerial Accounting in the greek hotel sector through viability and profitabilityDiakomihalis, Mihail, N.http://cris.teiep.gr/jspui/handle/123456789/16192017-12-04T10:21:58Z2011-01-01T00:00:00ZTitle: Managerial Accounting in the greek hotel sector through viability and profitability
Authors: Diakomihalis, Mihail, N.
Abstract: This study examines the financial analysis of the hotel sector in Greece and specifically the evaluation of Viability and Efficiency of hotels belonging to all categories, which are compelled to keep tax books of C’ category.
The Viability and Efficiency of the hotels in Greece are estimated for the financial years 2005, 2006 and 2007. The study is grounded entirely on primary data collected from the financial statements of hotel enterprises, of 2, 3, 4 and 5 stars, from the entire territory of the country. The sample selected is 146 hotel enterprises allowing the procession of 438 financial statements in total, since the research included statements from three consecutive economic years.
The relation of the indices’ means for the four categories of hotels was investigated, in order to reveal whether probable differences in the results attributed to the categorization of the hotels. Besides, an examination was realized between the Means of the indices within the same categories of hotels. The statistical method of fluctuation analysis that was applied for the control in the Means’ differences is the “one way analysis of variance”, abbreviated “one way anova”.
The research reveals useful conclusions concerning the Viability and the Profitability of the Greek hotels by category in stars. The results indicated that between the Means of almost all financial indices which were examined, excluding those of Gross Profit Margin and Net Profit Margin, there is statistically a significant difference.
Additionally, a large percentage of lending capital by 5* hotels is resulted in relation to the rest of the categories for all the years under investigation, while short-term liabilities decrease as the hotel category gets higher. 5* hotels show larger Net profits than the hotels of the other categories, while 4* hotels show a higher Operational cost than hotels of 2 and 3*. With the exception of 5* hotels, the Financial
Description: Working paper2011-01-01T00:00:00ZAssessment of tax revenues from maritime tourism into the greek economyDiakomihalis, Mihail, N.http://cris.teiep.gr/jspui/handle/123456789/16182017-12-04T11:49:07Z2009-01-01T00:00:00ZTitle: Assessment of tax revenues from maritime tourism into the greek economy
Authors: Diakomihalis, Mihail, N.
Abstract: Maritime Tourism constitutes a Special Interest Tourism, with various impacts on the
national economy of the countries that have developed it. Policy makers from the government
side as well as from the enterprises of the "sector", would benefit in their decision making
significantly by assessing the kind and the magnitude of economic impacts derived from
maritime tourism operation. An important category of impacts is that of Public income, via
the taxes and the dues that are imposed by the state. The Tourism Satellite Account (TSA) has
been recognized internationally as a reliable methodology for tourism evaluation. The
methodological frame proposes the manufacture of Tables, the number of which will depend
from the aim of the research, the categories of sought estimates and the availability of data.
The Tax Receipts and other public income that is derived by Maritime Tourism in the Greek
economy are presented in the first 4 Tables of the TSA. The aim of the paper is to determine
as analytically as possible the volume of Taxes and Dues that pour into in the Public Funds,
by category of revenues and by activity. The various categories of public revenues are
presented analytically and by category in the TSA Tables 2 and 3 and for this reason are
included and analyzed in the paper. The results of the research are presented in separate
Table, assembled by category of income and per activity, along with their degree of
attendance in total Public Receipts.
Description: Working paper2009-01-01T00:00:00ZΔιαφορές στην αποτίμηση της Καθαρής Θέσης των επιχειρήσεων μετά την εφαρμογή των Διεθνών Λογιστικών Προτύπων: Μια εμπειρική προσέγγισηΔιακομιχάλης, Μιχαήλ Ν.Τούντας, Κανέλλοςhttp://cris.teiep.gr/jspui/handle/123456789/16172017-12-04T12:48:35Z2007-01-01T00:00:00ZTitle: Διαφορές στην αποτίμηση της Καθαρής Θέσης των επιχειρήσεων μετά την εφαρμογή των Διεθνών Λογιστικών Προτύπων: Μια εμπειρική προσέγγιση
Authors: Διακομιχάλης, Μιχαήλ Ν.; Τούντας, Κανέλλος
Abstract: Σκοπός της παρούσας μελέτης είναι να
διερευνηθούν οι επιπτώσεις που επιφέρει στα
Ίδια Κεφάλαια των δημοσιευμένων οικονομικών
– χρηματοοικονομικών καταστάσεων των
Ελληνικών επιχειρήσεων η λογιστική μετάβαση
από τα Ελληνικά Λογιστικά Πρότυπα (Ε.Λ.Π.)
στα Διεθνή (Δ.Λ.Π.).
o Αναλυτικότερα, αναζητούνται οι αιτίες της
μεταβολής της αποτίμησης της Καθαρής Θέσης
με την εφαρμογή των Δ.Λ.Π.2007-01-01T00:00:00Z