The paper studied the energy poverty in the mountainous areas of Greece through parallel primary surveys, in comparison with the country-level conditions. The surveys are based on objective financial and expenditure d...The paper studied the energy poverty in the mountainous areas of Greece through parallel primary surveys, in comparison with the country-level conditions. The surveys are based on objective financial and expenditure data as well as on subjective views about housing conditions. The objective approach showed that mountainous areas of Greece are burdened with much higher energy expenditure while also having lower annual incomes. Under these circumstances, the energy poverty rate skyrocketed to73.5%. The subjective indicators reveal significant aspects of the problem, such as the intense problem of damp walls and mold growth at home or the restriction of other basic needs in order to cover heating needs. However, despite the proven high vulnerability of Greek mountainous areas, current energy policy actually ignores the special features of mountainous areas, implementing horizontal policies.Therefore, a specialized energy plan targeted to alleviating energy poverty in mountainous areas in Greece is an urgent imperative.展开更多
This contribution analyzes the impact of new International Financial Reporting Standards （IFRS） reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to me...This contribution analyzes the impact of new International Financial Reporting Standards （IFRS） reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards （CAS） and under the IFRS provisions. Our study discovers that there are important differences resulting from the two reporting formats. Our research comes to a conclusion that translation of Czech statements to IFRS may cause changes in the values of financial indicators without relationship to the real change in the firms＇ value, performance, and stability. Even though the findings were not statistically significant, the indicative results of our measurements disclosed an important fact that the transition to IFRS could cause deterioration of key indicators and thereby could impact on the overall rating of companies. One needs to be cautious with generalization due to the small sample size.展开更多
基金Project “Development of multi-parametric, mathematical model for energy planning optimization in mountainous areas AENAOS” (NSRF 2007-2013, Regional Operational Programme of Thessaly - Mainland Greece - Epirus, 2015)
文摘The paper studied the energy poverty in the mountainous areas of Greece through parallel primary surveys, in comparison with the country-level conditions. The surveys are based on objective financial and expenditure data as well as on subjective views about housing conditions. The objective approach showed that mountainous areas of Greece are burdened with much higher energy expenditure while also having lower annual incomes. Under these circumstances, the energy poverty rate skyrocketed to73.5%. The subjective indicators reveal significant aspects of the problem, such as the intense problem of damp walls and mold growth at home or the restriction of other basic needs in order to cover heating needs. However, despite the proven high vulnerability of Greek mountainous areas, current energy policy actually ignores the special features of mountainous areas, implementing horizontal policies.Therefore, a specialized energy plan targeted to alleviating energy poverty in mountainous areas in Greece is an urgent imperative.
文摘This contribution analyzes the impact of new International Financial Reporting Standards （IFRS） reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards （CAS） and under the IFRS provisions. Our study discovers that there are important differences resulting from the two reporting formats. Our research comes to a conclusion that translation of Czech statements to IFRS may cause changes in the values of financial indicators without relationship to the real change in the firms＇ value, performance, and stability. Even though the findings were not statistically significant, the indicative results of our measurements disclosed an important fact that the transition to IFRS could cause deterioration of key indicators and thereby could impact on the overall rating of companies. One needs to be cautious with generalization due to the small sample size.
