Thesis summary

Μaria Anna Avouri



Public Administration is the key mechanism for the incarnation of the notion of the “national
state” that emerged in the 16th century. It functions as the administrative arm of the
executive government and plays a key role in fulfilling the goals and meeting the needs of an
organized society. Senior Civil Service is located at the top of Public Administration, in the
area where policy design is bridged with policy implementation and is the first to be
restructured in every major administrative reform. It interfaces both vertically, between the
elected officials and the public servants, as well as horizontally among the different
In the present study the main features of the Senior Civil Service in five western democracies
are reviewed from a comparative perspective. An effort is also made to explore the factors
that affected public governance structures and shaped the character of public administration in
each country, in the common sociopolitical and economic environment.
Keywords: State, governance, public administration, civil service, senior civil service.

Ilias Giannoulis



The aim of this study is to examine the direct and especially indirect taxation, as it is the
largest source of revenue of the state, but also the impact on society and economy in order to
draw useful information and make proposals to improve the existing situation.
For this purpose, the work was divided into seven chapters.
The first chapter consists of conceptual determinations and the reactions of taxpayers.
The second chapter covers general tax and economic policy issues.
The third chapter covers a theoretical approach for the equitable distribution of the tax
burden, presenting three theories for this purpose.
The fourth chapter covers the effects of taxes in different sectors of society and the
The fifth chapter refers to indirect taxes, types, their advantages and disadvantages.
The sixth chapter deals with indirect taxation in the European Union and analysis of tax
policies of certain European countries, especially Greece.
The seventh chapter deals with the state budget, its importance, planning and
implementation stages and the basic principles to be respected.
The study closes by citing the conclusions of the foregoing analysis.

Keywords: Indirect taxes, direct taxes, tax burden, tax policy

Theologos Gogos

“Municipalities and Internal Services Agencies.​
Drafting – amending ISAs. Presentation of a pilot project of municipal ISA and specifically of
the municipality of Halandri”


The Local Authorities are nowadays probably the most important factor in achieving
local and sustainable economic growth, social welfare, and social cohesion. Via the Local
Government Organizations citizens come into first contact with the central government, facing
the problems and distortions of services, while the level of their satisfaction depends on the
degree of organization of the departments and the quality services they offer.
Especially now that the Greek society is experiencing an economic crisis resulting in
high unemployment, poverty, social exclusion, lack of financial resources for health, education
and general welfare, the Local Government Organizations should fulfill their social role, which
is to protect the citizen and become the engine for development and progress of the local
This aim cannot be achieved without the existence and operation of proper
organizational structures, properly resourced. This paper will attempt after highlighting the
problems of the development of an Internal Services Agency to try to prove that a
well-structured ISA, with clear responsibilities among organizational units, with collaborations
between departments, democratic functioning and staff with appropriate skills can work in a
positive way for both employees and the local community. Particularly, this will be achieved
with the creation and development of horizontal information, communication and cooperation
between the services using Coordinating councils and working groups in order to process
issues related to more administrative units.
Local governments move ahead in the 21st century changing their role, modernized,
with new powers, and should have the right tools to meet the new standards. The Internal
Services Agency is one such tool.
Keywords: Internal Services Agency, Local Authorities, Municipalities, Capodistrias Plan,
Kallikratis Plan

Aikaterini Kanatoula

Investigation of the effect of e-shop profile on consumer behavior
during the period of the Greek economic crisis


Up to the present, searching in the international bibliography, one can find minimal
information with regard to the elements that affect consumer psychology and allow an
electronic shop to contribute to a company’s profit (Gefen, 2000:55 Laudon, 2002 Mullen and
Johnson, 2001). Most researches that have been realised focus mainly on consumers’ intention
to buy products from an electronic shop and how this is influenced by the content of the web
page hosting the electronic shop. More specifically, they focus on the influence that the
appearance of a web page can have and the security that it provides to consumers.
This research aims at the investigation of elements that make the designing of an electronic
shop website contribute to a company’s profit by affecting the psychology of Greek
consumer’s behavior in the period of economic crisis. To this end, a descriptive research was
developed, aiming at reaching research results based on specific research hypotheses,
including an explicit statement of the aims and objectives of the research. The collection of
research information came from a concrete population in a specific time period, creating thus
a descriptive-quantitative research. This study reflects an initial approach towards determining
the relations that exist between the characteristics of different electronic shops and
consumers’ behavior in them.
Keywords: consumer, behavior, economy, designing, aesthetics, web page, e-shop

Fragiske Kourtesi

The Role of Internal Control in the Public Sector


The internal control within a company is considered to be a series of evaluations that
express an objective opinion based on the company’s principles. During that control, certain
deviations are observed, which also take place in the workplace. In some cases, they come
up late and this happens mainly due to their negative consequences.
The aim of this thesis is to analyze the meaning of internal control in Public
Organizations, as well as all the characteristics of those who are in charge and deal with
these procedures. Along with the process of internal control, some related practices are
analyzed, such as the method of balanced scorecard. The further goal of these practices is
to reach specific conclusions with regard to the way public services work and internal
control application. All the above are intended to keep the citizens satisfied and execute the
role of the organizations truly and effectively.
This specific study is divided in four (4) chapters. The first chapter analyzes the
concept, the main characteristics and the role of internal control in public and private
enterprises nowadays. The second chapter examines the implementation of internal control
in public services and also the features that define its action. Subsequently, the third chapter
includes the research methods and, finally, the fourth one deals with the research results as
well as the answer to some critical research questions.

Keywords: Internal Control, Public Sector, Public Enterprises.

Eleni Koutsouki



The purpose of this research is to depict the modern context of E-government in Greece,
Europe and the global framework. Through the examination of contemporary bibliography and
the research method with questionnaires there will be an attempt to arrive at conclusions about
the degree of penetration of information and communication technologies in governmental
functions but also in the everyday life of citizens. Following statistical techniques, results that
capture the impact of ICT on a Greek governmental financial institution will be presented and
compared to the official data concerning penetration of e-Government in Greece. The
research hopes to highlight the modern context of implementation of e-Government, how it has
affected the daily activities of citizens and businesses and what the future trends are.

Keywords: E-Government, on-line services, citizen service

Sofia Lebesi

Job Satisfaction among Local Government Employees
Case Study: the Municipality of Egaleo


Job satisfaction is a major issue both for businesses and public and non-profit
organizations as it has been shown to affect employees’ efficiency and effectiveness
positively. A dissatisfied employee cannot deliver to the best of his/her abilities, while the
satisfied ones are more productive and contribute to the development of their company.
This thesis investigates the extent to which workers in Local Government Bodies are
satisfied with their work. Specifically, we will measure the job satisfaction of employees in the
Municipality of Egaleo.
In addition, it is attempted to explore the factors that influence the formation of overall
satisfaction and the effects of demographics such as gender, age, education level, monthly
earnings and years of service through cross-tabulations with the dimensions of job satisfaction.
This thesis is divided in two parts. In the first part including the theoretical approach,
there is a presentation of the concept of job satisfaction, factors that influence job satisfaction,
as well as measurement methods. The second part includes the research methodology and
presents results of the empirical research conducted among employees in the Municipality of
This research is important since the administration of the Municipality of Egaleo,
taking into account the results of the survey, may attempt to increase job satisfaction and
improve the working environment, thereby generating increased satisfaction of citizens and
improvement of its services.

Keywords: Job Satisfaction, Local Government, Minnesota Satisfaction Questionnaire,
Municipality of Egaleo

Aikaterini Lymperi



The European System of Central Banks and the Federal Reserve System are two of the most
important central banking systems of the organized world economies, not only because of the
number of national economies that they cover but also because of their great power. Their
structure, powers, working methods and decision-making are studied by millions of daily
readers and investors around the world. After the recent financial crisis that originated in the
banking sector, publicity lights have fallen on the supervision of banking and financial
institutions and the failure of the supervisory system to prevent the financial crisis that caused
the deepest recession all developed economies have experienced worldwide since the time of
the Second World War. Today, more than ever, what has been perceived is the immediate
need for prudential supervision and control that will deliver the maximum to ensure the stability
and security of the financial system and of course to avoid similar crises in the future. Also the
contribution of the work of the Basel Committee has been acknowledged in formulating a
regulatory framework for the prevention of generalized crisis in the globalized financial
So it is quite interesting to study the two systems of central banks mainly in the area of
​​supervision carried out, and to see those signs that are similar and those which differ. Also of
particular interest is the study of how the crisis was dealt with by the EU and the US and the
role and responsibilities of central banks, as they are to be formed after the crisis.

Keywords: Responsibilities, Prudential supervision, Basel committee, Economic crisis,
Mortgage Backed Securitization.

Nikolaos Manolakos



With the present Master’s Thesis we aim to prove, approaching totally abstractly and
disregarding any sentimentality and particularities, that the Life Cycle Cost should be one of
the prime factors in the formation of a technocratic background for decision making in
relation to supplying material nature products. The aim of this Thesis is the development of a
modern way-method to evaluate a defense system-material through the examination of its
basic cost categories, i.e. based on the life cycle costs, so that it may be adopted as a basic
benchmarking tool of alternative systems-materials. Finding (and taking into account) the
best relation between cost and efficiency influences the decision to buy or not the materials.
We propose a new methodological and technical approach for implementing LCC in
defense materials of the Greek Army and particularly in Land Forces with a view to
optimize the outcome of our investment according to operational capabilities. While
researching we used various decision models with the help of IAHP (Interval Analytical
Hierarchy Process) taking into account the regression models and estimation methods used
for future values prediction of a time series, as well as some of the best known smoothing
methods, with which we determine the future values of a variable relying solely on the
available observations and regardless of the relationship that this variable can have with one
or more other variables (special reference to fuel prices in twenty five years depth). Finally
with the help of operational research we present a new LCC application model in decision
process. The structure of the Thesis is as follows:
Chapter 1: Introduction – LCC Concept Analysis – Current situation.
In this chapter the definition for ‘LCC’ is given and there is a reference to its philosophy. It is
analyzed why ‘life cycle costs’ is a technique based on analytical procedures in which analysts
can identify the best relationship between cost and effectiveness of the procured materials.
However, we must not forget that the cost is one of the many criteria that influence the
investment decision.
Chapter 2: Specialization of LCC in Defensive Materials
This chapter describes the development of an evaluation method which greatly assists the
purchase decision-making of a defensive system or material, and facilitates benchmarking
between alternative defense systems that differ in initial and operating costs. It is estimated
that the following benefits arise by introducing such a methodology:
●Costs saving – More rational use of resources.
●Time saving and simplification of procedures relating to the frequent replacement of
the material.
●Selection of high quality materials.
●Taking good decisions based on economic and other criteria.
Chapter 3: Application of LCC to the Land Forces
In this chapter, the application of LCC in Land Forces is described in detail.
Chapter 4: FindingsConclusions and Contribution of Thesis
In the epilogue, there is a summary of the Thesis with reference to the advantages and LCC
scopes in Land Forces.
Finally, in Annex Α′, a detailed calculation example of a system’s LCC is depicted.
Important Terms: Life Cycle CostLCC, Interval Analytical Hierarchy ProcessIAHP, Main
Defence Material

Spyros Markou

Τhe ex-ante audits of public expenditure on the local authorities by
the Court of Auditors


The Court of Auditors is the Supreme Fiscal Court, which performs the ex-ante audits of
public expenditure; that guarantees that any legal or procedural irregularities are controlled
before public money is disbursed.
The present dissertation aims to underline the current importance of ex-ante audits on the
local authorities; the benefits of the controls are twofold, regarding the local authorities
themselves on the one hand and the financial policy of the State on the other hand. Recording,
listing, questioning and analyzing the findings and the characteristics of the ex-ante audits
conduces to the amelioration of the procedures applied.
This dissertation is divided into four parts: in the first one the varied competences of the
Court of Auditors are cited and analyzed. Moreover, the legal status of the Hellenic Court of
Auditors in comparison with the European Court of Auditors is analyzed. In addition to the
above there is a short essay on the differences between the ex-ante and the ex-post form of
The second part is dedicated to highlight which types of public expenditure are subject to
the ex-ante audit and which are not; the methodology of approving or not the orders is
followed and there is a brief report on the pre-contract audit.
The third part refers to the process of collecting primary and secondary data regarding the
questionnaire of the present research.
Finally, in the fourth part the specific findings of each unit are elaborated and general
conclusions are presented.

Keywords: Τhe ex-ante audits, the Court of Auditors, the local authorities

Georgia Mixelioudaki

E- Governance ​


In recent years, the development of information technology and the Internet have ‘invaded’
and have prevailed in both the private and the public sector. The government, realizing the
important role of the Internet in the lives of citizens and businesses, seized the opportunity to
replace the old traditional bureaucratic model of Public Administration with a new one, named
The new model started operating from the financial sector, which monopolizes the
interest of all governments. Then it spread to other public sectors to serve citizens, facilitate
businesses and create a climate of cooperation between public institutions.
Governments also saw another field, that of e-Democracy, where the new model of
Public Administration could be seen to be useful because it is affordable, flexible,
customizable, and develops participatory citizenship.
The objectives of the thesis are specified as follows: a) Recording targets such as the
recording of problems and benefits from the use of e-Governance by civil servants, the
contribution of the electronic services provided to political decisions they make, and the role of
interoperability. b) Exploratory objectives such as investigating the factors influencing the use
of e-Governance, civil servants’ readiness to accept the Electronic Democracy, and priorities
to be given to the gradual implementation of integrated electronic services.
The implementation of e-Governance in Greece is going well; however, it still has a
long way until it provides complete and comprehensive services to citizens in many areas of
everyday life.

Keywords: Internet, Public Organization, Information Society, Public Services,
Interoperability, electronic vote

Sarantis Belias



In the Government Gazette (Νο A 251 dated 11.24.2014), Law 4308/2014 entitled
“Greek Accounting Standards, related regulations and other provisions” was published. This
law repeals, inter alia, the Code of Books and Records (E1 subparagraph of paragraph E of
Law 4093/2012), PD 1123/1980 (Government Gazette 283 / 12.15.1980) on the application of
the Greek General Accounting Plan, the accounting provisions of Law 2190/1920, as well as a
number of other related accounting regulations – laws detailed in Article 38.
The project of law-making was the corollary of a long period of elaboration by an
enlarged Commission of specialists as well as institutional and government officials, reflecting
the need to modernize the legal framework of doing business and aiming to create a modern
regulatory framework, reducing businesses’ administrative costs and improving
competitiveness, and thus facilitating also the work of the tax or other controls.
So in fact this legislation is about the harmonization of the Greek accounting standards,
according to what is applicable in the European Union.
Specifically, it is attempted to integrate and adapt the best practices used in other
European Union countries into national law, as those are stated in the regulatory framework of
the accounting provisions of the EU Directive 2013/34.
The new legislation reflects a new vision and philosophy.
The implementation of the new accounting framework is fighting overregulation and
serving the need for transparency, reliability and comparability of financial reporting, conditions
conducive to the smooth operation of the market.
Of course this major reform is not without any pitfalls.
The current study, aims at pointing out deficiencies observed and recommending
practical solutions, focusing on production costs and the determination of the financial result.

Keywords: Accounting standardization, Recoverable amount, impairment, Fair Value, Value in
use, Acquisition cost or purchase price of assets and services.

Panagiotis Mpousis

“Human Resource Management: Financial and Statistical
Information in the Public and Private Sector. Case


This thesis is a study of human resource management in the public and private sector. The
concept of human resources is presented, as well as that of human resource management and
its content. The goals of human resource management are analyzed and emphasis is given on
its significance and role in firms of the private sector and organizations of the public sector.
The internal and external factors that affect it are presented and the organization of human
resource management is analyzed, as well as the various subjects with which it is engaged.
This study specifically examines the subjects of human resource management, such as the
programming of human resources, their recruitment and selection, their education, the
performance valuation of employees and reward systems in the public and private sector. For
this reason, a questionnaire is used; in other words, a primary research is done to test the
above. The expenses made for the personnel are also studied. The sample selected consists of
five public financial services, as a case study of the public sector, as well as Piraeus Bank –
central administrations and branches – as a case study of the private sector.
This study has resulted in finding out whether there are similarities and differences as
regards human resource management between a public institution and a company of the
private sector, and whether there is a convergence between them. It contributes by giving the
motive for further research in the field of Human Resource Management and triggering off
the study of improvements that can be made both in the public and the private sector.
Moreover, it turns out that the expenses made for the personnel depend on the number of
employees and the course of the economy in general.
In addition to these results, it is reasonable that further studies should investigate a different
sample, of a different size, from other organizations and companies, with the help of additional

Keywords: Human Resource Management, programming of human
resources, recruitment, selection, education, performance valuation,
reward systems, public sector, private sector.

Evangelia Stratogianni

Business Planning in the Municipality of Athens. Quality services
through the electronic payment of municipal taxes


The current financial crisis necessitates the introduction of major and innovative reforms, in
both the public and the private sector: a better computerization of the public administration
system, automation of the procedures, increase in the use of computers for the fastest and
most effective citizen services. The rapid and innovative technological developments of our
times can be a springboard to the modernization of the organizational and functional
conformation of the local authorities. In order to meet these new needs, the foundation of
Business Planning is necessary, namely an integrated strategic approach for the stimulation of
local development. The modern approach of the term “local development” goes beyond the
traditional role of local government (registry office, cleaning services and public spaces). If a
dynamic and upgraded role of the local government is aimed at, then it should keep up with the
trends of globalization, attempt to increase its resources and improve its services and, above
all, keep a distance between its vital sectors and private interest. It should not be marginalized
but should be changed in order to strengthen (Katsoulis, 2006, pp. 267-268). This “expansion”
of the local government’s role requires the support of an integrated action plan, in the form of
Business Planning. Thus, the need for an organizational change is evident, a process during
which an organization differentiates from its current situation, in order to be more efficient.
The development of technology is the determinant, which activates the mechanism of
administrative reforms. Having the right vision and strategy, as well as fighting against
resistance to change can result in achieving the desired goals (Vakola, 2004, pp. 4-5).

Paraskevas Tsolis

The Common Assessment Framework as Total Quality
Management in Public Administration


Total Quality Management in the Public Sector is defined as a comprehensive range of
certified services provided to citizens, so that when the latter get into contact with the Public
Sector they may be offered quality service in order that their transactions are efficient; thus,
public services are, in practice, operating in a supporting way towards resolving citizens’
pending issues. The full commitment of the Public Sector also, after significant changes that
are constantly achieved for the continuous improvement of their services, through
institutionalized procedures, occurs with the participation of all bodies’ employees and aims to
meet to the fullest extent the needs of citizens, as they, on their part, seek improved services
with immediate results as regards issues or requests that concern them. Certified services to
citizens consist of an integrated system of operations, which mainly aims to the functionality of
the service procedures and the continuous improvement of operational and production
procedures of a body (Kefis, B., 2014). W. Edwards Deming and Joseph Juran are considered
the founders of the philosophy of Total Quality. The first began his work as a physicist and
mathematician and the second as an engineer. Their theories were widely accepted as a first
step by the Japanese, and the ensuing result concerning Total Quality Management is
considered to be an American invention but was implemented by the Japanese.

Keywords: Total Quality Management, Common Assessment Framework, Benchmarking,
Self-Assessment, Human Resources, Evaluation Phases, Provision of services, Conditions
Criteria, Citizens, Effectiveness, Efficiency.

Panagiotis Fragkos

“The Municipalities as growth drivers of the local economy.
Research: The function of Municipal Finance Directorates:
Glyfada, Alimos, Paleo Faliro, Agia Varvara, Korydallos”


Local governments play an important role in supporting local economic development, since
as robust administrative structures they promote the developmental objectives of the central
state and also take initiatives to upgrade the quantity and quality composition of the local
economic activity. The aim of this thesis is to explore the role of selected municipalities as
engines for local economy growth by surveying the current situation on their orientation to
strengthening the economic actors and undertaking relevant development policies. More
specifically, the following study examines the operation of the Finance Departments on the
municipalities of Glyfada, Alimos, Paleo Faliro, Agia Varvara and Korydallos by conducting
a quantitative research using closed-ended questionnaires. The objective of the research is
to investigate the employees’ satisfaction in the municipalities in relation to the quality of
communication in them, the skills and competences of employees and their superiors, but
also the adequacy of the functions and the control procedures in them and initiatives
undertaken for staff training.
According to the research results, it was found that the operational capability of the
economic departments and effectiveness of municipal services is relatively good but with
much room for improvement.
Keywords: municipalities, local government, Finance Departments, local development

Antonios Xaritonos


Keywords: Internal Audit, Risk Management, Audit Risk Model, Inherent Risk, Control Risk,
Detection Risk.


In the past, companies used to operate in a relatively stable environment, internal and external.
During the last decade they had to deal with risks that they had never confronted until
recently. Current conditions require, on the one hand, a company’s constant commitment to
making profits while, simultaneously, risks, as if they were living organisms, evolve so rapidly
that they can become critical to its survival. The necessity of internal control systems stems
from the fact that companies are exposed to a plethora of business risks. In order to deal with
these risks, the existence of both risk management function and internal control function is of
vital importance. The purpose of this thesis is, through the development of the audit risk model,
to highlight that effective risk management can be accomplished through an effective internal
control system.

Omiros Psomiadis

Targeted Audits performed by the Hellenic Court of Audit ​
According to the International Standards of Supreme Audit

Keywords: International Auditing Standards, Targeted Audits, Hellenic Court of Audit,
Supreme Fiscal Court, Supreme Audit Institution, External Auditor


According to article 98 of the Hellenic Constitution, the Hellenic Court of Audit (HCA) is the
Supreme Audit Institution of the State, entrusted with the role of the External Auditor, with
primary jurisdictions such as: the audit of state expenditure of local authorities and public
entities; the audit of high value contracts where contractor is the government or other public
entities; the audit of accounts of public officers of local authorities or other public entities;
drafting and reporting to the Greek Parliament the financial report and balance sheet of the
State; the responsibility of performing trials concerning the litigation arising regarding the
awarding of pensions and cases related to liability of civil or military officials, etc.
According to article 81 of law 4055/2012, the Court of Auditors, as Supreme Audit
Institution and an official member of the INTOSAI, undertakes to perform targeted audits on
areas of high interest, in accordance with International Standards of Auditing. These audits,
performed by the Court in its capacity as independent external auditor, may be either the
“classical” ex-post audits, namely on the accuracy and precision of the registration of accounts
and on the principle of regularity and legality of public expenditure or performance, i.e. checks
on whether the objectives for which public resources were allocated were achieved.
For carrying out targeted audits special attention is given to the methodology followed,
since the Court as a member of the INTOSAI is obliged to apply ISAs adapted to the Greek
reality of the Public Administration and which are feasible to implement as a procedure, used
mainly for properly mapping the results of those audits with the appropriate audit evidence.
The third cycle of those audits was already completed in the year 2015 and the author of this
Master’s Thesis was a member of the audit teams for two consecutive audit cycles.
This essay does not attempt to substitute an audit manual — besides, that has already been
prepared by the responsible Audit Manual Team of the HCA — but to depict the methodology
practically followed during the first audits performed by the HCA on selected public entities,
following the evaluation and decision made by the Plenary of the Court, their first application,
and the possibilities offered by the internationally applied practice directed by the IAS to these
new targeted audits performed by the HCA.

Christos Katsimigos

The impact of memorandum policy on the financial
figures of the local government.
Analysis of financial statements of seven
Municipalities of the Region of Attica.

The present Master’s dissertation studies the impact of restrictive fiscal policies applied in Greece since 2010 on public economics of local government. The research focuses on the sustainability and the prospects of growth of a sample of major municipalities, after the reduction of public spending and government subsidies. Specifically, the financial position, the capital structure as well as performance and return are studied, taking into consideration the municipalities’ financial statements. The sample comprises seven major municipalities from the Region of Attica that have not been merged with another municipality, and as a result there are no comparable data. After the theoretical presentation of the institution of local government and its history, its role both in Greece and the European Union is presented. The introduction of the double-entry accounting system in municipalities, for better recording and monitoring of assets and liabilities, is discussed as part of some major reforms that were implemented during the past decade. The research covers a time period between 2008 and 2012, analyzing published financial statements and reports. The main tools for financial analysis, which mainly are applied in the private sector of the economy, are the time series, comparable financial statements and selected ratios that examine liquidity, activity, capital structure, and profitability. The financial analysis performed on accounting figures from the selected sample of municipalities demonstrates the liquidity problems of local government, the existence of high operating and production costs and the high dependence on state subsidies, while restrictive fiscal policies have yielded few results until now.

Keywords: Local government, financial statements, ratios, municipalities, liquidity

Konstantina Stathoulopoulou

The Appraisal of public service employees.
Case Study: Auditors of the Ministry of Finance


The performance appraisal of employees is one of the most important organizational functions both for businesses and organizations as it has shown to impair the efficiency of employees. The challenges for any business – organization are competitiveness, productivity, quality and, hence, profitability. The development and design of appropriate appraisal systems and their continuous improvement leads in this direction.
The purpose of this thesis is to highlight the importance of the assessment of officials serving in Public Administration of the Greek state, and the degree of employees’ satisfaction from the assessment. It will measure the satisfaction of the Ministry of Finance auditors from the appraisal system. Through legislation, the review of the literature and empirical research that will follow, important practical conclusions on the degree of efficiency and equity of the new evaluation system will be highlighted. Following statistical techniques, the results will be presented, which will depict the existing situation and confirm or disprove whether the changes to the appraisal system, which were made according to the provisions of Chapter III of Law 4250/2014, have contributed to an objective system that meets the need for providing quality and reliable public services.
It also examines what the factors that influence the formation of overall satisfaction are and what effect demographics such as gender, age, education level and years of service have on each of the individual dimensions of satisfaction with the appraisal system.
This thesis is divided into two parts. The first part, including the theoretical approach, presents the concept of evaluation, the factors influencing it, and the way of making use of it in the public sector. The second part explains the methodology used and presents the results of the empirical research conducted on employees at the Ministry of Finance.
Such research is important as the administration, taking into account the results of the investigation may proceed to reforms and design the appraisal system properly in order to confront the problems that create a low degree of employees’ satisfaction by the appraisal system and achieve improved service and modernization of the Greek Public Administration.

Keywords: performance evaluation, motivation, evaluation satisfaction, influencing factors.

Marina Drymalitou

The adoption of Total Quality Management in the Human Resources Management of the Ministry of Finance through the Reorganization of its Services


The principles of Total Quality Management (TQM) after the necessary customization for the Public Administration ensure the efficiency and effectiveness of the services, focusing not only on establishing rules and complying with them but also on target setting and accomplishment.
The reorganization of the services of the Ministry of Finance introduced several reforms and innovative practices in its provided services. Following the implementation of the Law N.3230/2004, the principles of Total Quality Management are applied in the Public Administration. The Ministry of Finance in the context of the “Business Program against Tax Evasion 2011-2013” and the “Strategic Planning 2011-2015 for the Greek Tax Administration” has established the General Secretariat of Public Revenues (GSPR), and has reorganized and reformed the Tax Offices (DOY) with significant downsizing. The decrease of the number of Tax Offices has caused several problems for citizens and employees, particularly in the islands.
The objective of this study is to respond to the questions regarding the necessity and the effectiveness of the said reorganization and reform, the level of materialization of the vision of GSPR and finally how the services of the Tax Offices can be of high quality, effective and efficient in terms of tax collection, citizen/customer services and human resource management.
The expected deliverable of the study, following the assessment of the questionnaire, refers to the reorganization of the Tax Offices of the Prefecture of Cyclades (representative area of insular Greece) and the Tax Offices of the Prefecture of Attica (representative area of mainland Greece) based on geographical, economic and population dynamics criteria. Additionally, it will highlight the best practices and optimum solutions for target accomplishment in an enhanced and more fair tax system with the lowest possible cost for the tax payers and the ministry services, the increase of the number of tax audits/controls, the maximization of revenues, and the fight against the tax evasion.

Keywords: reform, General Secretariat of Public Revenue, audits/controls, tax evasion, quality.

Evangelos Bouranis


The subject of this postgraduate work is to present the basic revenues of OTA and the evaluation of their certification, as well as collection, system. The local government is called nowadays in conditions of economic crisis to find ways not only to function by providing quality services to the municipality citizens, but also to relieve the most vulnerable social groups with direct support policies.
The revenues of local budgets in most European countries, due to the economic crisis, are declining. The economic crisis, however, has been a focal point for the need to implement changes in the Greek municipalities, both in attitudes and behaviors of the past and in institutional processes.
The cut of the government grant by 60% makes it imperative to improve the attestation mechanism and the collection of revenues by municipalities so that they can maintain their economic independence.
In conclusion, we can say that the modernization of the institutional framework of the revenues in municipalities, without this being the main solution to their problems which are directly linked to the general economic environment, could contribute to improve the current situation.

Keywords: revenues, certification, collection, procedures, improvement

Maria Prakoura
Measuring students’ satisfaction with administrative services in Higher Education: the case of Secretariats of Piraeus University of Applied Sciences


The quality of services provided in higher education and students’ satisfaction constitute topics that have drawn the interest of researchers in the last decades. Nevertheless, while ample research has been conducted regarding satisfaction of students from the educational procedures and the syllabus, scant research has been witnessed regarding the quality of administrative services of higher education institutions. In this project, we consider students as clients of the higher education system, and the quality of the administration service as one of the factors which affect the overall satisfaction of students. We attempt to record and depict the level of students’ satisfaction with the administrative services of the Secretariats of all departments of Piraeus University of Applied Science.

In this research, 720 students of Piraeus University of Applied Sciences took part. Results showed that students are moderately satisfied by these services. From the analysis of results it is derived that the low level of satisfaction is mostly related to the behaviour of the administrative staff.

Keywords: Service quality, Higher Education, Student Satisfaction, Administrative services, Piraeus University of Applied Sciences

Evagelia Rigou
The Erasmus programme at Piraeus University of Applied Sciences


The scope of this thesis is to present the Erasmus programme implemented at Piraeus University of Applied Sciences. Erasmus is a student and staff mobility programme, concerning studies and internships aimed respectively at the training and teaching of university students and employees at universities or companies abroad. The European Union emphasizes the dissemination of the programme, since its strategic objective is to transform Europe into the most competitive knowledge-based economy. Through standard training and an effort to maintain the diversity of the countries involved, the European Union expands and is led to its gradual integration. Cooperation between higher education institutions of the European countries is favored and considered to be urgent and highly necessary.
This dissertation will present the operation of the programme in Piraeus University of Applied Sciences, aiming to identify any problems or weaknesses that may occur during the process, while recording the experiences of the participants and their views regarding the significance of the programme. Additionally, it will depict whether the participants found that the programme met the objectives that were set or not. It is imperative for the writer of the thesis to set out the reasons why the subjects took part in the specific mobility programme and outline the benefits acquired from this participation. By this means the programme becomes more recognizable to the members of the institution, the participation is increased and the institution manages to reinforce its European educational policy.

Keywords: Erasmus programme, mobility, higher education, European Union studies, internships, training, teaching

Efthymia Spyridaki


In recent years, Corporate Social Responsibility (CSR) has emerged as a key business strategy, as a constantly growing number of businesses include Corporate Social Responsibility in their strategic plans, adopting practices and actions which focus on society and the natural environment.
The objective of this thesis is to investigate the meaning of CSR along with a thorough presentation of best practices through the field of private Greek enterprises and institutions of the Greek public sector.
The present thesis attempts a historical overview of CSR through the years, from Ancient Egypt and Ancient Greece until today, focusing on the main historical stages of CSR’s development at international and European level.
In the first chapter there is a presentation of the historical development of CSR in Greece and a conceptual approach of the meaning of Corporate Social Responsibility as it has been shaped during the recent years.
The second chapter analyzes the characteristics and prerequisites of CSR, the necessity of connecting it with the business culture of economic entities, the engagement of stakeholders, sectors of development in the internal and external environment of business, and its interconnection with moral values and rules.
The third chapter refers to the methods of Corporate Social Responsibility and the best practices which have already been implemented by Greek businesses and the derived benefits of such a choice. Subsequently, the best practices approach is analyzed with regard to the steps which have to be followed by a business / organization in the attempt of implementing CSR, in addition to the best way to communicate the CSR actions, international standards and measurement indicators, business and social performance, as well as the penetration of CSR in society.
The fourth chapter presents the strengths and weaknesses, opportunities and threats (SWOT Analysis) of the Greek public sector in the implementation of CSR, the establishment of a “National Strategic Plan for CSR”, the COGITA program, and examples of implementation of Corporate Social Responsibility in Greek public institutions. Due to the necessity of creating a comprehensive program of Corporate Social Responsibility in the public sector, specific actions are proposed which will help the development of a strategic planning of CSR at national, regional and local level.
In the fifth chapter, the survey that has been conducted as part of this thesis is analyzed, which concerns the General Secretariat of Public Revenue (G.S.P.R.) of the Ministry of Finance. Specifically, this chapter presents the actions undertaken by G.S.P.R. concerning CSR, and examines whether the employees of the institution are informed, trained, and committed to participate actively in the implementation of the actions of their service. The chapter concludes with the analysis of the results of the research and the presentation of the conclusions and proposals of the survey.

Stakeholders’ engagement, Internal and External Environment, Greek Public Sector, General Secretariat of Public Revenue (G.S.P.R.), National Strategic Plan for CSR, Social Responsibility.

Anastasia Tzorakaki
Contribution of the total quality management systems-TQM in the evaluation of human resources in the public sector


This study aims to investigate the possibilities and limitations of total quality management systems (TQM) in the evaluation of human resources in the public sector.
The paper attempts to further explore the best practices in the field of evaluation of public sector employees. An important parameter and research field is to investigate the similarities and differences in the application of evaluation systems of human resources between the private and public sectors.
Research outcomes revealed that there were differences between the implementation of the evaluation practices and systems of human resources in the private and public sectors. Further, it was found that although human resources development is one important subject of total quality management, it seems however that TQM systems are not utilized sufficiently as regards the evaluation of human resources in the public sector.
The present study showed that further investigation is required to implement best practices, by expanding in a more efficient manner the application of total quality management systems in the evaluation of public sector employees.

Evaluation, human capital, total quality management, public sector

Ioanna Tetorou
The ex-ante audit of public contracts by the Hellenic Court of Auditors


The Hellenic Court of Auditors, often referred to as Fiscal Court, is one of the three Greek supreme courts. Its competences are described in the Greek Constitution, as well as in various laws. Inter alia, the Hellenic Court of Auditors is competent to conduct the ex-ante/pre-contract audit of the public contracts that pertain to procurement, services, constructions, studies and programme agreements.
The purpose of this thesis is to point out the benefits of pre-contract audit, which is exercised by the Court of Auditors, when the contract refers to high-budget supplies, construction or services rendered. Highlighting the value and usefulness of pre-contract audit is currently relevant and vital, considering that even traditional institutions, such as the Court of Auditors, are in question, having to meet the criteria of the cost-benefit analysis.
The dissertation is assisted by questionnaires, which will be completed by the judicial officials of the Court of Auditors. Furthermore, field data, concerning 52 contracting entities for the years 2011-2015, will be collected. The outcome of the research will underline the advantages and disadvantages of the pre-contract audit and will help in the direction of locating, forecasting and overcoming the deficiencies of the said audit.
It is estimated that the results of the research will give prominence to the legal and fiscal strengths, as well as to the social importance, of the pre-contract audit.

Keywords: Court of Auditors, public contracts, pre-contract audit, ex ante audit, legality

Kalliopi Vourloumi
The right to housing from a legal
and sociological perspective


The essay was mainly based on Greek literature review and, where necessary, on data from other studies relevant to the issue of housing. It consists of three parts.
To begin with, the first part is general and concerns general information on this topic. Some definitions of human rights will be presented and their conceptual distinction will be made. We will approach the concept of social rights, through definitions, making a historical retrospection and collating them as rights of access to social services and as rights of each member of the community. Finally, the right to welfare and the right to housing will be analyzed.
After that, in the second part the right to housing will be approached from a legal point of view. Through the chapters we will study issues such as: the meaning and substance of the right to housing from a legal perspective, its carriers and recipients, the restrictions and its protection and finally its constitutional consolidation in Greece, the European Union and the international area.
In the third part, the right to housing will be approached from a sociological viewpoint and we will deal with its social dimension, the relations between social and housing policy, moral issues, and the phenomenon of homelessness.
Finally, the conclusions of the thesis will be presented and some solutions will be proposed for rehousing the homeless and ensuring decent living, but also constructive state housing and social policy.
    Though homelessness concerns a very specific – probably difficult to measure – population group, I think that the study of validation of the social right to housing is very interesting, if we take into consideration that the accommodation or housing or home and everything that arises from these words, may ensure the protection of human beings’ fundamental rights, such as human dignity, security, and respect for private and family life.

Keywords: right, housing, society, state, policy, homeless, exclusion

Paraskevi Giannoulaki
“Training of civil servants in Greece and Europe.
Case study: the court officials in Greece”


New technologies, primarily, shape the operating framework, characterized by continuous adjustment. Training is used to solve a wide variety of organizational problems. It promises to ameliorate individual and collective performance in order to raise productivity, to ameliorate project quality, minimize expenditure and delays, help towards full and proper use of equipment, grow zeal and lift the morale of officials concerned. This research attempts to explore and describe the legislative framework, methods, systems, tools and procedures for the training of civil servants and, mainly, judicial clerks in Greece. The aim is to identify the needs arising from daily practice and, potentially, problems of implementation, and make suggestions for improvement and the optimization of the trainee’s performance. The survey results show that most clerks are moderately educated. Their knowledge is acquired empirically over practically no training. The experience of participants from their hitherto participation in educational programs, is in its majority positive or very positive, while training in the public sector means continuous upgrading of skills of Public Administration executives and upgrading of public sector services. In general, education and training sessions for clerks present a gap. Therefore, a multidisciplinary process of training needs detection is essential. In this process of identifying the attitudes, skills and knowledge necessary for the successful operation of the services, help needs to be provided by the scientific community, government officials and politicians, the collective representation of workers, as well as experts in adult education.

Keywords: Education, Public Officials, Greece, judicial officials, training, education

Correlation of increased consumption taxes (Excise duty and VAT) on tobacco products and the development of the shadow economy in this sector, in conditions of economic crisis in Greece

The shadow economy is constantly at the centre of interest of many researchers worldwide. It has also been the topic of several policy analyses and has influenced many government decisions. Most researchers focus on measuring the phenomenon, examining its evolution over time and the causes that maintain it, providing thereby conclusions for an economy as a whole.
The illicit trade in tobacco products is also an international problem with two dimensions. First, contraband tobacco products threaten public health due to the harmful consequences of smoking uncontrolled products and second, they result in loss of state revenue and jobs, as well as raising the public health expenditure.
In our research, we examined the general reasons causing the shadow economy, as causes that affect the tobacco products sector. At the same time, we indicated the degree of intensity of each cause with regard to people’s decision to acquire untaxed / smuggled tobacco products in an environment of economic crisis. Initially, we distinguished conceptually the phenomena operating in a shadow economy, such as tax evasion, undeclared work, corruption and smuggling. We processed economic and other data provided by the Treasury Services and highlighted issues that maintain or increase the black economy in the tobacco industry. Then, we examined and analyzed data of primary research; we made observations and drew conclusions on the causes that maintain the shadow economy in the sector. Based on the findings of our research, and the assumptions and hypotheses that we made, we proposed a package of measures that could contribute to applying a policy for restricting tobacco products smuggling.

Keywords: Informal economy, Smuggling, Excise taxes, Tax structure, Institutions

Tax compliance: The Greek reality as a case study

The fulfillment of citizens’ tax obligations has never been a pleasant process. Tax authorities of each country are seeking compliance with tax laws, either more or less successfully. In the past it was believed that a power show off on the part of the state by imposing strict controls and draconian fines is capable of bearing the target levels set by each government, in relation to the issue of tax compliance. This belief, however, is increasingly being questioned in recent decades as it is unable to fully explain the tax behavior of citizens. Severity often causes adverse effects while surveys indicate that other factors may be considered important in shaping the tax consciousness of citizens, such as ethics, education, culture and trust in the institutions.
As part of this work, it will be attempted to explore the factors that shape tax behavior of citizens in Greece under pressure from both the economic crisis and the constant and pressing tax reforms. There will be an effort to verify the results of international surveys; Compliance is not a process dependent on purely economic incentives and a personal cost-benefit analysis but blending of other factors as well that are shaped by the broader socio – economic environment and conditions.

Keywords: tax compliance, tax consciousness, tax avoidance, rationalization, tax morality

The adoption of e-banking in Greece and its contribution to the improvement and development of banking transactions

Through this objective study the aim was to study and outline the development of new technologies, especially in recent years, and how it has affected the ways of communication and perception of the environment by human beings, and the method by which any business functions.
It is proved through the analysis of the chapters that these changes in the banking sector have created a phenomenon known as the “new economy”. This term describes in our work the way operational activities and transactions are made, based on the new model of the economy.
In the business sector, until a few years ago, it was proved that the Internet was just an additional activity of companies that wanted to assert a competitive profile. Today it is concluded that it is imperative for companies that want to be competitive.

Keywords: Online Electronic Terrorism, e-banking, transaction security, encryption, online service

The staffing of KE.D.D.Y. as a factor of its proper function

The purpose of this survey was to record the aim of the establishment and operation of Centers for Differential Diagnosis, Diagnosis and Support (KE.D.D.Y.) and also to find out the existing problems and at the same time to propose solutions about their effectiveness. In order to achieve the purpose of investigation:
we recorded structures of KE.D.D.Y.,
we collected data,
and we presented the relevant literature.
This research took place in October 2015. It involved five (5) Centers of Differential Diagnosis and Support of Special Education Needs (KE.D.D.Y.), out of a total of 13 (thirteen) Regional Directorates of Primary and Secondary Education, namely: KE.D.D.Y. of Regional Directorates of the Peloponnese, Crete, Southern Aegean, Western Macedonia and Western Greece. This sample represents approximately 40% of the Greek territory. Specialized teachers and administrative employees who staff these structures participated in this survey.
As demonstrated by the results of the research, KE.D.D.Y. are facing problems, most of which are due to the policy followed by the Greek Ministry of Education, Research and Religious Affairs.
This dissertation consists of five chapters. The first four chapters examine the problems of KE.D.D.Y and subsequently the findings of empirical research are presented.

Keywords: people with special needs, Education, KE.D.D.Y., empirical research, Welfare state


The public administration, within a highly fluid environment, has the mission to meet the ever growing challenges, leveraging the limited resources at its disposal.
Today, against public services functioning on the basis of formalism and occasional improvisation, we should introduce and implement public sector management strategy. The implementation of management strategy is a necessary condition in order both to ensure the effectiveness of the public sector and, on the other hand, to promote the prosperity of citizens.
We must look for a new governance model for the public sector. This management model must be adapted to the data of the Greek reality and culture, be flexible, have the benchmarks of innovation and openness, operate based on principles such as accountability, transparency, efficiency, effectiveness, and use strategic tools, many of which are already being used successfully by the private sector of the economy.
The reorganization of the public administration should be based on a strategy which specializes in specific business plans and objectives.

Keywords: [Strategy , Strategic Management, Quality, Total Quality Management , Strategic Total Quality Management, quality models, Benchmarking, New Public Management, Reform]

The methods of enforced recovery of state revenue by public financial services

The object of this work is a basic function of the state, which is the collection of public revenue. It also attempts to shed light on the specific procedure for recovering arrears, by recording methods and practices of the competent financial services. Furthermore, it aims to record and highlight the failures of this process in order to improve it. For this purpose a full report of the legal framework provided for enforcement procedures was initially made. The terms public revenue, legal and enforceable collection, overdue debt, administrative implementation are clarified, and all insurance making processes, administrative, judicial and coercive measures are reflected. The offices responsible for levying tax, under the General Secretariat of the Treasury Internal Revenue, the relevant departments that are responsible for the recovery of overdue debts, and their employees, are identified. This work also records data provided by the Ministry of Finance, proving the timeless problem of the increase of overdue debts to the State, the resolution of which has become a top priority nowadays and has been included among the strategic objectives of the Ministry and the General Secretariat of Public Revenues. Processes and practices of other European countries, for collecting overdue debts, are also listed, following reviews of relevant articles and studies. The present study however, is important not only because of the theoretical and legal approach to enforcement, which has also been done by reputable lawyers as well, but because it includes the application of the legislation, and the viewpoint of officials who implement the provisions in practice. Additionally, it does so by using the research process, through a questionnaire addressed to officials of the judicial section of representative tax offices (DOY) of Attica and specific control centers, in order to highlight all the problems and shortcomings encountered by officials in implementing the process. The purpose of the research is to draw conclusions and form recommendations, which will serve as a guide for those who seek a way to improve the process, knowing some aspects of the problem. Furthermore, through tracing the procedures and the flow of administrative enforcement, this work aims to be a useful guide of efficient recovery procedure for the officials.

Keywords: Public revenue, Public Financial Services, Arrears, Forced Collection, Administrative enforcement, interim measures, administrative measures, coercive measures, judicial measures

The effects of modern technology on improving the services quality of local government organizations. The contribution of K.E.P. in citizens’ service

This thesis is written as part of the requirements of the Graduate Studies Program “Public Economics & Policy” of Piraeus University of Applied Sciences(TEI).
The purpose of the study is the evaluation of the Citizen Service Centres (KEP) by measuring the degree of citizens’ satisfaction with the services provided.
In recent years, in a constantly changing environment, with technology playing a key role in our everyday lives, public administration is called to respond to the demands of modern times.
The Greek public administration had developed a complex functional administration system slowing down the productivity and efficiency of administration. Bureaucracy was the main feature of public administration.
The economic and technological development of our time, in line with the growing demands of the citizens, results in the need to extend public administration.
This need for modernization and development of public administration led to the establishment of Citizen Service Centers (“KEP”). CSCs were created as a stopover between citizens and public administration with a view to completing the individual citizen affairs.
The intention of the state to implement administrative reform of the entire public sector, in addition to its plans for modernization of public administration and development of human resources, has a significant effect on the operation of Citizen Service Centres (KEP).
The purpose of writing this study is the identification, measurement and surveying of citizen satisfaction from Citizen Service Centres (CSC).
The idea for conducting the proposed research stems from the author’s personal as well as professional interest, as a municipal clerk in the Municipality of Athens.

Keywords: KEP, Center, Care, Citizen, Public, Administration, Local Government, Technology, Satisfaction, Bureaucracy, Computer, E-Governance


The main purpose of the present thesis is to answer the key questions raised by the wave of immigration created towards Greece in recent years. The thesis aims to highlight the various aspects of immigration looking at population dynamics, duration, legal coverage, the standard of living and the multiple connections to the Greek society. Greece is a typical case study, as it functions as a country of immigration and, therefore, the effects of immigration on the economic and social life of the country are important. The thesis includes both a theoretical approach and empirical research using questionnaires.

Keywords: Immigration, social and economic effects, statistical analysis, residence effect, quantitative research


The operation of modern businesses and any special conditions resulting for them based on the current negative economic experience is leading organizations in undertaking decisions in order to reduce operating costs, to improve their competitiveness and, ultimately, result in high profitability. The Acquisitions and Mergers are proven practice to achieve the above goals, but without considering the impact they have on the workforce of the organizations. This study examines both theoretically the process of mergers and acquisitions in contemporary organizations, specifying banks and other financial institutions, and empirically by carrying out a statistical analysis using a questionnaire.

Keywords: Acquisitions, Mergers, banking institutions, human resources, statistical analysis

Local government as a primary health care provider and the appearance of Social Clinic – Pharmacy. The case of the Municipality of Chalkida and Social Clinic – Pharmacy of Chalkida.


This paper is an attempt to present the most important aspects of the reforming efforts, referring both to the National Health System, and the trend, apparent in recent years, for more active participation of the local government in providing primary health care in order to understand the reasons of the appearance and rapid spread of Social Clinics – Pharmacies. After studying their principles, structure, function and efficiency, we may be able to utilize many of their elements to achieve societies based on principles and ideals – sacrificed on the altar of profit – where solidarity and respect for human life and dignity will now have a major role.
We study the Municipality of Chalkida and Social Clinic-Pharmacy of Chalkida. First we outline the main components of the social policy provided, in the ‘Health – Welfare’ field of the Municipality of Chalkida. Then we attempt, through surveys to measure both patients’ and volunteers’ satisfaction from Social Clinic – Pharmacy of Chalkida.
Questionnaires were collected; 65 out of 314 patient-members responded and 26 volunteers. The overall satisfaction of both parties by this structure is satisfactory.
The purpose of this study is to see how the local government, as a State institution closer to people, through the strengthening of its resources, the improvement of services and its cooperation with such social solidarity structures could lead to a development of a network of cooperation and more effective structures, rather than short-term, which in their turn will address problems that have to do with the exclusion of a large portion of the population, from their right to health protection.

Keywords: Social Policy, National Health System, Primary Health Care, Local Government, Social Clinics – Pharmacies.


In recent years in Greece, due to the implementation of economic adjustment programs, there have been many interventions in the tax system, and in particular in corporate taxation.
The study sets out to outline the main reforms that have occurred after the signing of the First Economic Adjustment Program for Greece on corporate taxation, and to illustrate the impact of these programs on businesses operating in the Athens city centre, through a quantitative research.
 The first thesis statement is: “To what extent have the current corporate tax measures affected the businesses operation and which measure has a pronounced impact on their operation?”. In this area it was attempted to illustrate the current situation of the businesses participating in the quantitative research and an estimation of their future trend.
The second thesis statement is “It is widely accepted that high taxes disproportionately affect entrepreneurship. Are there any prospects for improving business environment in Greece?”. In this point it was attempted to identify the businessman’s point of view, so that the results can be used for further analysis or be compared with results of other similar studies.
The study will be presented in five chapters:
The first chapter is intended to outline a brief theoretical analysis of the tax legislation, the tax authorities and the structure of tax systems.
Chapter two presents the tax system of Greece, a historical review of taxes from the establishment of the Greek state to our days, and a presentation of the legislation on corporate taxation over time.
The third chapter is devoted to the presentation and analysis of the existing legislative framework for the taxation of businesses and legal entities in Greece.
Chapter four points out the financial situation of the Greek economy and the progress of the implementation of the Economic Adjustment Programs until today and also presents the changes that have occurred on corporate taxation according to the economic adjustment programs.
In Chapter five, the results of the investigation are reported, along with an identification of problems arising from the high taxes, and proposals and solutions to tackle the problem, while also comparing and commenting on official data of other relevant surveys, public bodies, international organizations, etc.
The study concludes with the literature review and two appendices with additional information on the quantitative survey (questionnaires, etc.).
The methodology followed in this study is generally the use of bibliography/references, internet research of current legislation, articles and opinions, all of which combined with the primary quantitative research and personal analysis, have contributed to the effort of this study to meet the requirements and targets of a research dissertation.

Keywords: Credit crunch, Macroeconomic stability, Structural reforms, Economic adjustment program, Businesses, Legal entities, Taxation, Tax evasion, VAT

Georgakas Vasilios



The current economic crisis and its impact on the Greek economy require new ideas to generate revenue for the state. The field of exploitation of cannabis is “uncharted waters” for the Greek economy because no relevant studies exist about the contribution of the exploitation of cannabis in the creation of new job openings and generation of revenue for the state. Given the global shift carried out in the last two years on the exploitation of cannabis, which is accompanied by high financial rewards for the countries and the states that apply it, now is the right time to consider objectively whether such an “experiment” could be applied in Greece.
The aim of this survey is to show how a form of legalization and exploitation of cannabis can contribute directly and indirectly to the state budget. The analysis of the examples and the financial data from countries and states that are already exploiting cannabis in combination with the presentation and development of utilities of cannabis as a raw material, a marketable product and revenue source will support the original hypothesis.

Keywords: Cannabis, marijuana, hemp, euphoric cannabis, legalization, decriminalization, exploitation, income, cultivation, fibre.

Tsikounas Konstantinos

Tax Evasion in the Liberal Professions


This paper deals with the issue of tax evasion and further details of tax evasion in the liberal professions. Tax evasion in Greece, besides being a source of wealth, is seen by most as an anti-social behaviour of citizens to the state. It is a complicated and complex phenomenon, which goes beyond the strictly economic sphere and has political and social ramifications.
In the first chapter, our research includes an introduction which generally refers to the phenomenon of tax evasion and where this is identified. In the second chapter, after doing an overview on the subject of the dissertation, we refer to the questions and methodology of the survey and we present its goals. The third chapter will try to conceptually approach the term “tax” and how it is differentiated and we will deal with the distribution of the tax burden in our country. The fourth chapter will generally analyze tax evasion (effects, processes and impacts) and the fifth chapter will focus our attention on tax evasion seen in the liberal professions and in particular we will deal with the study conducted by a group of scientists and presented by the Economic Chamber of Greece in 2012, entitled “Tax evasion by profession: Evidence from granting loans in Greece”.
Finally, in the sixth chapter, through the data collection and processing of questionnaire data we distributed to 80 taxpayers in the area of ​​the Municipality of Halkida, we will try to draw our own conclusions about the phenomenon of tax evasion and through them to recommend management practices of dealing with it effectively.

Keywords: Tax Evasion, Liberal Professions, Economy, Tax, Income.

Saitis Efthimios


This dissertation seeks to evaluate the effectiveness of the tax provisions in determining the taxable income in Greece, as well as the effectiveness of taxes in the country. On the one hand, it is examined whether the recovery and disposal of public revenue satisfies the citizens through the public goods and services that they enjoy. On the other hand, there is an extended analysis of the causes that lead to tax evasion and how this phenomenon can be eliminated through rigorous legislative reforms.
Furthermore, some data of direct and indirect taxation and estimation of the level of tax evasion are examined, in combination with the results of a relevant questionnaire. In addition, there is an analysis of the conclusions deriving from the aforementioned data, so that a comparison and an approximation of the theoretical basis formulated by experts can take place.
Finally, proposals for a more accurate determination of the taxable income are formulated, for cross-checks of verification of economic data, as well as criteria of enrichment indications, in order that they can be estimated along with the declared income. These proposals focus on finding the key to better utilization of the existing legal framework, with minor adjustments, so as to achieve the desired maximization of the effectiveness of tax provisions in determining taxable income.

Tax, Direct taxes, Indirect taxes, Tax evasion, Tax avoidance.

Itskos Theodoros

The effects of memorandums in the Greek economy

This dissertation aims to demonstrate emphatically the size of the effectiveness of crisis management from 2009 onwards, as this impacted — and has been recorded to date — on the fundamentals that make up the concept of national product. The research carried out develops in five chapters. The first chapter refers descriptively to the path of global GDP, that of sovereign economies and Greece, as well as individual components. The second chapter deals with the review of the political and economic events and with individual memorandums of understanding, with emphasis on the third memorandum.
The third chapter refers to the theoretical background of memorandum policies, building principles of memorandums and the restrictive policy, while the fourth chapter includes the approaches of income formation from the side of the income and expenditure of the current equation, as well as the effects of measures on households, the companies and the State sector. In the fifth chapter, a general evaluation is attempted, while the epilogue presents the respective approaches in the current situation and potential solutions.
The goal resulting from a summary of the conclusions that can be drawn from the above, regarding the overall effect of the restrictive policy, could lead to a safe estimate of the overall situation and whether this has had a positive influence or policies need to be changed so as to offer a different perspective.

Keywords: memorandum, gross national product, consumption, savings, investment, current account, imports, exports, fixed capital formation, households, national accounts

Skourou Maria


Nowadays fraud, corruption, mismanagement, false data and falsifying financial statements are phenomena that have preoccupied and will continue to preoccupy the entire business and political world. A key factor in limiting, if not eliminating all of the above mentioned negative factors, is internal auditing, which inspires confidence in the corporate management of companies. In the public sector, audits are very important because they enhance the credibility of the state and they prevent fraud and corruption. Audits are a valuable administration tool in order to make informed decisions and create efficiency in state revenue.
More specifically, audits within health services aim primarily at achieving objectives in health units, as they are set in the initial operational stage on the basis of the organizational framework and the design of their strategic objectives. Audits are distinguished into internal and external, based on the individual conducting the audit and their working relationship with the auditee.
The importance of internal control is highlighted with this assignment. Through studying Greek and international literature on conducting audits in the public sector, but also through the case study (Prevention Centres) useful conclusions will be drawn which will merge the general findings that the adoption of Internal Auditing will assist in managing the Public Sector better. At the same time, this study will attempt to explore the necessity of applying Internal Controlling Systems to urban non-profit companies, using “Prevention Centres for Addictions and Psychosocial Health Promotion” of the “Ministry of Health” as an example. The findings obtained will form the basis for the improvement of current measures, in any problems encountered, so that internal auditing will add value and shield effectiveness in achieving their objectives.

Keywords: Auditing, Internal Auditing, System of Internal Auditing, Non-profit healthcare Organizations, Prevention.

Argiropoulos Georgios

“Control as a tool of measurement and improvement of quality in the services sector”


The aim of this study is to verify the implementation of quality systems in companies which belong to the service sector. The reason why we studied the application of quality systems in the service sector is that quality of service affects both directly and indirectly the performance of the company providing it. Indeed, the provision of the service requires all members of the organization / enterprise to cooperate so as to achieve the quality targets which are critical to service providers. The empirical study was conducted through quantitative research and through the distribution of two structured questionnaires to quality managers / general managers and employees of companies which operate in the telecommunications industry. In addition, questionnaires were also distributed to the Civil Aviation Authority, which operates a quality management system. The sample comes from ten companies in the telecommunications industry. The sample of employees consists of 100 participants. The results showed that not all companies use quality management systems. Also, the procedures related to quality improvement should be strengthened, as it came out that the application of tools and quality processes has not led to reap the benefits that flow from it, such as increasing the customer base, increasing customer satisfaction and improving the quality of the service provided. As stated by the participants, providing motivation is essential in order to achieve the business objectives of quality.

Keywords: Quality, TQM, QMS, Civil Aviation Authority, services sector.

Kantioti Ioanna

Ε-Government and Taxation system in Greece: the case of TaxisNet


One of the most important expectations of Greek citizens by e-Government is to improve services to government agencies. The purpose of this project is, on the one hand, to identify at both scientific – theoretical and practical level the terms E-Government, Technology of information and communication (ICT), Digital Economy and Society, Electronic Government Categories, Maturity and Maturity eGovernment models, Efficiency of eGovernment Systems, citizen satisfaction, satisfaction factors and, on the other, to evaluate the electronic tax system from the perspective of the citizens and to determine their degree of satisfaction from the e-government services provided and, in particular, the TaxisNet service.
This research aims to explore some satisfaction factors to assess “the degree of satisfaction”.
To achieve the purpose of the dissertation, descriptive research was developed with the aim of drawing research results, based on specific research hypotheses, including a clear statement of purpose and research objectives. The research information was collected from specific population within a specified period of time, thereby creating a descriptive – quantitative research.

Keywords: e-Government, Taxisnet, e-services, digital economy and society, customer satisfaction

Mega Stavroula



The purpose of this dissertation is to study and record the Public Investment Program in the wider public sector in Greece. The main objective of the study is to capture the developments at the European and Greek level in this area, in addition to their critical assessment and examination of the whole scene, but also to investigate the appropriate method for their use in our country, as well as to examine the application of one of them in a typical public body.
Today, public investment has become an indispensable tool in the reform of public function of the State. It increases the degree of citizens’ satisfaction regarding the quality of services and creates a more flexible, transparent and efficient public administration. The relevant guidelines that the European Union defines on behalf of its Member States stress the importance of public investment.

Keywords: Public Investment, Fiscal deficits, Budget, National Program of Reform Achievements, Public Sector

Bavelas Ioannis



The current study refers to the dominant economic thoughts and policies during the inter-war period. Firstly, the theoretical part refers to the dominant economic theories and policies, such as the rule of gold, the equivalence of purchasing power, the balance of payments, the coverage of monetary circulation as well as the role of Central Banks: Banking Authority and the principle of circulation. Reference also will be made to the floating exchange rate system prevailing until today as well as to the doctrine of balanced budget. The paper will also study the case of England and Germany as well as the policies for overcoming the economic crisis. 
In addition, the paper analyzes the economic crisis of 1929-1932 in Central Europe, its causes as well as the heritage of World War I, its consequences and how the crisis was dealt with. 
Furthermore, the study refers to the Greek economy during the inter-war period and, especially, to the agricultural economy, the industry, the merchant shipping, the foreign trade and the balance of payments, as well as to the outline of general political and economic developments. It also analyzes the conditions of the  economic science at the beginning of the 20th century in Greece and the institutional framework of development regarding the economic science in Greece during the inter-war period.
The research part will make an econometric study of the Greek GDP from 1910 to 1939, as well as a study of the inflation for the same period of time. Finally, results and conclusions will be discussed.
Critical terms: Inter-War, Rule of Gold, Crisis in 1929, Budget

Kalantzis Georgios


This dissertation looks into the financial developments and the prospects, in terms of sustainability and independence, of local authorities in the Prefecture of Viotia, after they were merged under Law 3852/2010, i.e. the so-called ‘Callicrates Law’, and aims to identify the financial problems and difficulties they are faced with, with emphasis placed on an enduring and comparative financial analysis of data from the financial statements of local authorities in the Prefecture. More specifically, this dissertation consists of a temporal and comparative financial analysis of data from the Yearly Budgets and Actuals of local authorities in the Prefecture of Viotia — the Municipalities of Leivadia, Thiva, Tanagra, Orchomenos, Aliartos-Thespies and Distomo-Arachova-Antikyra, in particular — for the period from 2011 to 2015, by using financial indicators. A theoretical approach to the matter at hand will be provided initially, with reference made to the legal context to which the drafting of the above key financial statements is subject. A general reference will be made then to each Municipality’s profile, followed by the application of the financial indicators on the budget data and actual data for the period 2011-2015. Reference will be made to the theoretical approach to the indicators, and conclusions will be reached by applying those indicators both on how they are used in the abovementioned financial statements and on the comparative assessment of the Municipalities themselves. Issues will be identified concerning the collectability and amount of own income and of the total income of each Municipality, the amount of grants, the participation of Municipalities in co-financed projects and investments in general, coverage of their operating costs and employment costs, as well as any legality issues, if any.
A review of the above non-exhaustive data by the use of the indicators will help us to review the financial sustainability and independence of each Municipality over a five-year period.
Key words: First-level local authorities, budgets, numerical indicators, Municipalities.

Anagnostopoulos Christos

The management of outdoor advertising by municipalities in Attica


Hoardings in Attica have been developed rather anarchically in the last fifteen years, mainly due to weaknesses in their management by the Municipalities and, more specifically, by the local revenue services which were entrusted with the task of controlling and placing the hoardings. The above-mentioned weaknesses have resulted in a vast income loss for the Municipalities, while the urban environment has also been degraded, having negative effects on road safety.
The low cost of hoardings in comparison with other forms of advertising (e.g. via television, radio, etc.), as well as the high performance and efficiency of the means used in advertising via hoardings (such as signs), seems to have led to the development of hoardings businesses. However, not all of these businesses were successful, since only a few kept the lion’s share in the field of managing hoardings.
As a result, thousands of advertising constructions were placed within the administrative boundaries of Municipalities throughout Greece, especially in Attica, and this created additional problems in their management by the public services involved (such as Municipalities, Ministries, etc.).
Within 2010-2011 there had been a coordinated attempt to take down all unlawful advertising means placed in public, as well as private spaces, by imposing high fines. However, collecting the relevant fines has been problematic, proceeding at a slow pace.
The main law related to the placing of hoardings needs adjustments in order to meet today’s standards. Simplifying and codifying the procedures and occasional circulars will contribute to the proper function and coordination of the services involved. Additionally, it will increase the local revenues of Municipalities and affect their overall service effectiveness, as well as contributing to the growth of the financial activity coming from hoardings.

Keywords: First-level Local Authorities, Law 2946/2001, Legal and Illegal outdoor advertising, Fees – rents – fines, Revenues

Tsiakmaki Ageliki


The complex nature of social policy leads us to the study of a set of forms and methods of exercising social action and state intervention. The modern trends of social policy implementation, in the context of multilevel governance, show that the central government transfers most of its responsibilities to the local authorities.
Protection and care for the preschool ages constitutes a direct jurisdiction of local authorities in the field of social policy. While in the beginning nurseries were treated, merely, as a solution imposed by the need of working women, who needed babysitting for their children, gradually it has been proven that preschool education and care has substantially contributed to children’s biological, psychological and intellectual development. Furthermore, not only do preschool institutions influence a child’s development positively, but they are also related to the support of families, to the enhancement of equal working opportunities for women, as well as to the fight against social exclusion and child poverty.
The objective of this study is to investigate the extent of parents’ satisfaction, concerning the services provided to the children who make use of the structures of nurseries and children’s centers belonging to the municipality of Kallithea in Attica Region. Through the research that has been conducted, it has been ascertained that the extent of satisfaction is quite big. The basic parameters which increase the number of satisfaction – as they have been recorded during the research – are the cost of nutrition, the quality of preschool education, the smooth socialization, the children’s safety, the positive change in children’s behavior and the parents’ collaboration with the educational personnel. Some weaknesses and deficiencies have also been recorded regarding the provision of services and building infrastructure, which gave us the opportunity to make suggestions for the improvement of the existing services.

Key words: social policy, social state, local authorities, economic crisis, preschool education and care.

Karachaliou Alexandra



In this project, we will try to find out whether the changes made by the tax administration in order to boost the country’s income are effective. These alterations aimed to crack down tax evasion as well as corruption at both the public and private sector. Additionally, we are analyzing the types of tax infractions and the way they have been treated by the legislator from 2000 until now.

All of the above-mentioned will be investigated through a relevant questionnaire, which will be addressed to individuals and companies. Through the analysis of the results of the above investigation we will evaluate the degree of efficiency of the above changes made by the tax administration. Finally, we will make suggestions concerning the amelioration of the tax result in order to get a more efficient and fair tax system.

Keywords: Tax Offense, Tax evasion, Tax Penalty, Financial Crime, Corruption.

Koumountourea Konstantina



In times of economic crisis, when employment growth has a downward trend, many countries have high unemployment rates. Analysts investigate this phenomenon that has developed rapidly in recent years, along with the causes and ways to confront it. In this dissertation, we present the phenomenon of unemployment in both economic and social terms. We focus on unemployment that plagues young people, not only in Greece but throughout the euro area and investigate its causes and consequences. Reducing youth unemployment is a priority for everyone. In the second part of this paper, we conduct research on a sample of 192 young people with a questionnaire regarding their unemployment period, their economic situation and their aspirations for the future.

Keywords: unemployment, economic crisis, young people, economy

Zorbala Nektaria

The evolution of taxation of real estate in Greece


As the economic integration of the European Union progresses, tax systems among countries influence each other and deserve our attention. The various types of taxes imposed by each country vary widely both in their characteristics and in the means of collection.
Differences in the tax system of Greece with respect to the total amount of tax revenue, but also in their structure are visible (Kaplanoglou and Rapanos, 2014) and the study of their historical formation, their evolution and, especially, their later modernization with a view to their final harmonization within the European Union is of special interest.
The aim of this dissertation is to examine one of the most popular types of taxes, which has recently been in the spotlight, the estate tax. More specifically, we will analyze the property tax. First we will present the evolution of this tax during the last decades, and then we will compare it with other EU countries in order to indicate any differences or similarities. In particular, we will present the revenues from this kind of tax in different countries.
Finally, using data from the questionnaire we will try to understand the efficiency of this tax and to propose reforms needed for increasing its efficiency.

Key words
tax, real estate, property reform, property tax (F.A.P.), large real estate tax (FMAP), ETAK, E.E.TI.D.E., ENFIA, collectability, income, exemption, tax free limit, primary residence, tax justice

Anandranistakis Theodoros

The Computer Systems and their contribution to the improvement of the services offered by the Ministry of Finance


It is true that in our days the restructuring of the way the Public Organizations function is an urgent need in order to improve the services offered to the citizens. One of the tools that are at the disposal of the public administration for the success of the above goal is the use of computer science and the programs it offers. The use of computer science can improve the relationship between state and citizen, as it facilitates public services in the achievement of their goals and at the same time it helps the citizens, that is to say the recipients of the public good that is produced during the contact with the state. Both citizens and the public officials themselves are users of multiple information systems that aim to replace the old model of organization of the public administration with new ways of function of the services offered by the public services.
The subject of the present project is the study of the computer systems TAXIS, TAXISNET, SYZEFXIS and ELENXIS, and the study of how these contribute to the confrontation of the problems that the Public Sector and the Public Financial Services face. The goal of this project is to trace the possible problems that are created by the use of the information systems themselves, to study these problems, and to find possible propositions for dealing with them so that the above mentioned information programs could become more effective and efficient. For the purposes of the above research we will proceed to the creation of a questionnaire that concerns both the users-employees of the Ministry of Finance and the users-citizens, that is to say the recipients of the financial services offered.
Keywords: The Keywords of the present project are presented below: Public Sector, Public Administration, Public Financial Services, Electronic Governing, Network, Computer System TAXIS, Computer System ELENXIS, Computer System SYZEFXIS, Computer System TAXISNET.

Mattheou Eleni

«The improvement of quality processes through the implementation of integrated Management Systems»

The present dissertation deals with the issue of improving quality procedures through the implementation of integrated management systems. Initially, this topic is examined from a theoretical perspective, with the appropriate theoretical tools. Specifically, quality is undoubtedly a key component of a company as it is to coordinate all activities of human resources, something that should be done continuously. That is why this practice was established as a separate branch of management, that of Total Quality Management. Furthermore, various management systems used in earlier periods are described, starting from the mid-20th century; the main ones are the management systems of Taylor, Fayol, Mayo, etc. Moreover, the modern management systems are described, such as feedback system, the emotional intelligence and coaching, which are dynamic tools for modern business units. Finally, the theoretical framework ends with the presentation of the major integrated management systems (IMS), and certain studies into the IMS and quality procedures.
In the empirical part of the dissertation, gathering information is the result of researcher’s cooperation with Mr. Artemios Myropoulos, manager and CEO of Linkage Hellas Company, by conducting a short interview. Linkage Hellas Company is a business of counseling and education of senior and top executives of organizations/enterprises on leadership issues.
As the interview showed, integrated management systems definitely affect positively the improvement of the quality of processes, as they help to improve the performance of both businesses and organizations that have introduced such systems in their administrative policy. Therefore, the importance of IMS to a business is unquestionable, especially in Greece where there is still enough room for improvement concerning the systems of formal leadership in Greek enterprises.
Keywords: Quality, quality process, Total Quality Management, Management Systems, Integrated Systems

Kouremadi Maria

The motivation of municipalities’ employees and its contribution to the implementation of New Public Management
Case Study: Municipality of Piraeus

The contemporary reality of globalization and the ever-changing circumstances at international level make the concepts of efficiency and effectiveness key elements in the services of public administration to the citizens. The new public management principles stress the role of human resources as being especially reinforced.
The primary local government (municipality), based on the immediate contact with the citizens, is assigned actions that aim to equilibrate all the financial and social losses created by the economic crisis and therefore are considered of essential importance to the citizens. The assessment of the generative prospect of human resources through a proper motivation will assist in the development of the Public Administration services, and as a result those services provided to the citizens will be increased.
The aim of this dissertation is to examine the motivation methods in conjunction with the level of adoption of the new public management’s principles. For this reason, a questionnaire, completed by a representative sample of employees, will be used. The case study is about Piraeus, one of the metropolitan municipalities of the country. The outcomes of the investigation are expected to highlight the elements and the motivation methods of human resources. Moreover, they will define the weaknesses of the local government as far as the administration of human resources is concerned. Furthermore, the primary local government (municipality) should try to improve these weaknesses in order to be able to increase its provided services to the public. This comprises a requirement of every modern management method worldwide.

Key words: New public management, motivations, organizational psychology and

Peppa Efi
The adoption of the one-stop-shop service model from various countries as a tool for the modernization of their public sector did not follow in all the same evolution. Nevertheless, today it is considered one of the best practices worldwide for a more efficient public sector oriented at the service of citizens. In comparison with other countries, Greece seems to be lagging behind in the reorganization of its public sector according to this organizing mode of services. This lag has an impact on the economic life of the country, on people’s satisfaction with their public sector transactions, and on the image of the country abroad. Other Balkan countries, which used the one-stop-shop service model in the reorganization of their public sector and had serious problems of ineffectiveness, bureaucracy and corruption, similar to Greece, had promising results. Greece can benefit from the experience of these countries for the creation of a better public sector with the help of the one-stop-shop service model. This organizing service model seems to have a future not only for Greece but also for other countries. With the use of new technologies, the one-stop-shop services can make a breakthrough in the service provided to people by public services, with local governments demonstrating the biggest efforts in this direction.

Keywords: one-stop-shop
good practices
public sector
local government

Diamantea Panagiota
“Corporate Social Responsibility and Amateur Sport”

This study deals with the issue of Corporate Social Responsibility (CSR) and its importance in amateur sports. The concept of CSR reflects a new, modern concept of business and includes the responsibility of every company or organization towards people, society and the environment for the way that the flow of entrepreneurial activity affects them. As proven in studies, there is a close relationship between sports and CSR due to the ability of the first to solve social issues and because of its impact and visibility in society. CSR, through sports, is today a strategic area of focus by both sports-related bodies (sports federations, sports clubs, individual athletes) as well as by companies outside of the “sports industry” or those that run parallel with it, in order to achieve their own business and social purposes. The research topic, through both quantitative and qualitative content analysis, focused on the integration capabilities of amateur sports clubs in social responsibility activities of company/governmental bodies. With the completion of the investigation, meaningful conclusions were drawn about the relationship of CSR with amateur sports, and proposals towards sports clubs and businesses/government agencies were cited, as well as areas for future research.

Keywords: Corporate Social Responsibility, Amateur Sports, Amateur Sports Clubs,
Sports Social Sponsoring.

Dimou Anthia

Keywords: Administrative reform, new Public Management, healthcare reforms, interoperability, electronic prescribing, e-Health.

The administrative reforms in the healthcare sector in Greece are based on the implementation of Information Technology systems and the modern orientation of a “digital state” and, consequently, on the operation of modern Greek “e-government”. Information Technology has made significant advances over the last years and this has influenced a lot of fields, among them the healthcare sector.
Ensuring access to high quality healthcare, improving the provision of healthcare services, and patients’ safety can result from a more rational selection of the treatment and medications given to the patients based on personalized information available to the doctors, through the complete system of electronic prescribing.
This specific study records the usefulness and necessity of the reforms that stem from the implementation of the programs and activities of the New Public Management in the healthcare sector, the use of electronic prescribing and the expected benefits in time and money, the safety of personal data, avoiding errors during prescribing, and improving the quality of the healthcare services provided.
The action plan e-Europe, which focuses on the effort of the institutions of the member states to proceed with the implementation of the suitable telematics infrastructures and to create excellent technology networks, proved to be highly effective in the healthcare sector, providing the necessary tools for the medical staff. More specifically, in our country we developed the implementation of the electronic prescribing according to the Directive 2011/24/EC regarding the rights of the patients-citizens.
The improvement in the provision of healthcare services with the implementation of electronic prescribing can be seen both at the social level and regarding the financial cost. At the financial level, it provides a long term financial effectiveness with a reduction of the healthcare expenses, with advantage and benefits both to the patients and the medical staff.
Given the positive results from the complete implementation of electronic healthcare services in other member states, as well as the positive, so far, evaluation of electronic prescribing in Greece, it is reasonable to believe that the institutional implementation of all the other electronic healthcare services, such as the Electronic Medical Record, the electronic health card and the interoperability of all healthcare systems, can be as successful in Greece and raise the level of healthcare services provided in the future.

Tsamou Asimina
Total quality and satisfaction of health services users.
Case study: Outpatient departments in a public hospital

Keywords: total quality, satisfaction, health services, outpatient patients, outpatient department

Aim: The aim of the current research is the study of the significance of Total Quality through the investigation of the satisfaction level of health service users at the outpatient departments of a public hospital in Greece, and the Army Share Fund Hospital’s (N.Ι.M.T.S.) outpatient departments were used as a case study.
Materials – Method: To collect research data, a specifically designed and structured questionnaire was used as a tool, and was filled in by a sample of 212 health service users (106 men and 106 women), aged from 15 to over 65. Closed questions concerned the demographic and social details of the participants and generally the whole health services process at the Hospital’s outpatient departments during the morning working hours (from making an appointment until leaving the hospital). Open questions concerned the detection of possible problems and suggested ways of solving them. The research took place in March 2015.
Results: Research results showed that the majority of users (87, 2%) were satisfied/ very satisfied by the overall experience of the care that was provided to them. 69, 8% of the survey participants were entitled to the provision of medical care at NIMTS. A percentage higher than 96% was satisfied/very satisfied by the process of examination and contact with the staff of the outpatient departments, nurses, doctors, and administrative staff. The level of satisfaction certainly differed significantly depending on the department that the participants visited. The most frequently mentioned problem was the long delay in waiting and booking an appointment (22,2%).
Conclusion: The study found high satisfaction levels among users of health services provided by the medical, nursing and administrative staff that is employed at the hospital’s outpatient departments. The problems that are pointed out concerning delays in waiting time, appointment booking etc., could be examined by the Administration in order to further improve the quality of the health services offered through the principles of total quality management for effectiveness and efficiency.

Mpasouris Marinos


Undoubtedly, our country and the rest of the European Union are at the most difficult point of their socio-economic progress. The unstable economic and political environment creates tensions, frictions between the members-residents of a country, leading them to situations and events that are inappropriate and not in line with the evolution that there should have been. So in this difficult economic climate, the shift to social policy is, essentially, equivalent to laying the foundations of society on solid principles, values and institutions. The crisis, economic and social, will be handled only with the support of the local authority to the weakest citizens, and also by helping those that are most in need. The citizen must be the municipality’s centre of interest. So, the latter must endeavour daily, especially in times of crisis, to achieve the best for its citizens. This will be the first stone for the foundation of a society ready to recover and deal with the production process, rather than remain trapped in the everyday problems. Accordingly, the municipal authority must address the problems and concerns of citizens as problems of the authority, the municipality, the state. It should offer the citizen who is in need what makes life more comfortable and more creative, and give young people pathways and roads to realize their dreams. Additionally, the elderly have to be offered active participation in the city’s social life. The unemployed should be given the helping hand they need: in short, faith for tomorrow must be created, particularly solidarity in fragile states. The biggest goal should be to allow every citizen, without discrimination, to have access to social services and enjoy the benefits offered.

Keywords: [Social Service, Citizen, Special Groups of Citizens, Municipality of Ilioupoli]

Arnaoutis Petros Konstantinos



In the recent reform of the Structural Funds, the European Commission directed Member States to institutionalize organizational structures and effectiveness assurance procedures for the proper use of Community funds, leaving to Member States the manner and form of organization.
In this context, Greece has made considerable efforts in order to adapt to the requirements of the new institutional regulatory framework of the European Commission, by changing the institutional framework and developing a competent management and control system, guaranteeing the proper financial management of EU funds, established by the Law no. 4314/2014.
 This M.Sc Thesis was set out to outline the structure of the Partnership Agreement 2014-2020 in Greece, the principal means of achieving increased requirements set by the EU regulations. The proper and effective management of EU funds is a matter of top priority and requires coordinated actions at both Community and national level.
These actions are focused in the correct implementation of EU programs with the development of competent management and audit systems, the implementation of the existing anti-fraud legislation regarding the EU budget and the reinforcement of the cooperation between the European Commission and the Member States, adaptation of national administration and the legislative framework and the improvement of the management and audit systems.
Particular emphasis is given to the audit mechanisms of this period, both in the European Union and especially at national level, taking into account that the increasing decentralization of programs’ management requires improving audit mechanisms, which are under the responsibility of the Member States

Partnership Agreement
European Commission
European Funds
Operational Programme
Managing authority
Audit Committee

Georgopoulos Georgios



Purpose: The main purpose of this thesis is to describe and present the different aspects and characteristics of taxation systems and policies in the world and especially in the economies of the European Union. It examines the differences in taxation policies between country-members, focusing in the Value Added Tax (VAT) and the way it applies to educational institutions and organizations in each European Union country. Furthermore, researcher explores the opinions about the Greek government’s announces and intention to impose VAT to all private educational institutions.
Design/methodology/approach: For the purposes of this thesis, researcher has made use of the research methodology of Positivism and he has collected quantitative data by using a questionnaire. The research has been conducted between the parents and the teachers, both in public and private schools.
Findings: The main finding of the research is the negative opinion of the participants for the VAT imposition in private educational institutions. The majority of the participants agree that the new taxation will reduce parent’s income and that many parents will be forced to choose public schools for their children. Researcher finds a correlation between the participant’s opinions and the variables of income and job of participants.
Keywords: Value Added Tax (VAT), Taxation systems, Direct tax, Indirect tax, Education.

Kasfikis Markos

The present study aims to list and describe mainly economic and political rather than social events that took place in Greece and Turkey in the period 1949 – 2010 as the history wrote without sentimentality and prejudice.
In the case of Greece refers to the fiscal policies of governments followed during all these years and how the decisions of the Greeks governments for the exercise of changing economic policy influenced the development of Greece during this period. Also, there will be development of the main political events (both in internal policy and external) that took place in the Greek territory and their evolution.
In the case of Turkey the modernization will be developed, with the assistance of external interventions, combining political and economic events that took place throughout the period. The transition of Turkey from a statist and domineering fit on a liberal political and economic, makes it quite interesting to study.
Finally, through the exposition of the facts in conjunction with economic indicators for displaying the economic development of the two countries in key areas will draw conclusions which will assist in understanding the causes of these fluctuations that occurred the period 1949-2010
The study is expected to demonstrate that the liberalization of the economy, first of all, it’s not have political orientation and secondly that regardless of political instability or stability of a country’s, the financial policy that can be followed profoundly can change history.

Keywords: Greece, Turkey, economy, politics, political parties, economic and political crisis.

Koufou Andriani

Costing Public Health Services – case study: OKANA
The limitations to available resources in the health institutions create the need for choices. Economics is the science of choices and these choices must be based on the principle of maximizing the effect produced on the basis of the given resources.
Management Accounting identifies, measures, collects, analyzes, prepares and interprets financial information used for the design, evaluation and control of health services. The use of financial practices, such as budgets, accounts and costing services is supportive in administrative decisions.
This assignment attempts to present the tools and health services of the costing methods, which are among the most complex services provided in modern societies. The costing health services serves two main objectives:
a) capturing the current service cost and
b) the consequent possibility of effective intervention in operational processes that produce these costs, so that they become more efficient and allow the provision of the same service in terms of quality, at a lower cost.
The estimation of costs of health services of the Organization Against Drugs as Public Health Bearer and the significance of having a public body go through this process, is of a high importance, given the reduction of service costs for a certain quality level is a challenge for all health units, especially in today’s era.
Moreover, OKANA is one of the main actors of Mental Health, after dealing with patient groups who have been drug addicts that will be in need of help and treatment for many years. The organization’s main concern is for the patients to lead a normal life, accompanied by an improvement in family and social relations, acquiring interests through education, training, work and vocational rehabilitation rather than through repression.
The mental health of the people is an important economic factor. The transition from the society of production to the society of knowledge upholds the importance of mental health in order to maintain productivity, economy and prosperity, fact that makes it necessary to develop policies for the promotion of mental health, which is vital for economic growth.
From the results of the assignment the following conclusions can be drawn: 1. unit treatment costs of patients OKANA programs has decreased, 2. invert treatment cost is less than dependency cost of drug development and 3. the OKANA treatment programs is an effective policy, since it minimizes the social costs.
The aim of this assignment, beyond academia, is also practical since it attempts to prove that the activation of all stakeholders at cost is necessary as they must join a participatory budget, which is created out of both the care of the Administrative Authority of the Agency, and the lower members of the administrative and therapeutic pyramid.

Keywords: Management accounting, cost accounting, health service, drugs, treatment, depression, reports, budget.

Mpaka Olga


Human rights and their consolidation nationally and internationally in the legal system have been investigated and dialectical internationally. The degree of vesting and their integration into national and European Community system of law and order has recorded impressive progress. Under the weight of ever-increasing migration suggesting the need for clarification and delimitation of the concepts of immigration, alien, citizenship, refugee, asylum and deportation. The conceptual and legal approach of these terms attempt to clarify both the Greek rule of law, and the European rule of law, membership of which is and Greece. The legal points of power, dependency and development of these two countries in the immigration law constitute the management and exercise under the Greek immigration policy. The visa immigration policy of other European Union member states which have accepted large numbers of immigrants with reference to the history of the state profile and modern vision of the profile of the Greek state historically with the specifics of immigration policy, leads to conclusions on better and more realistic management of migration flows.

Keywords: rights, immigration, alien, citizenship, refugee, asylum and deportation, Greece, European Union

Triantis Ioannis

Business planning at the organizations of Local governance. The case of Municipality of Acharnes


During the last decades, the concept of local development and local programming, has grown considerably in Greece. A key development tool is the business plan also used by the municipalities. This thesis presents the planning concept in a local level and also the process of business planning in the country. Important information is recorded relating to the external and internal environment of the municipality of Acharnes, while a survey takes place that examines key issues related to the participation of municipalities’ employees in the local planning processes and their opinion on the implementation of the procedures.

Keywords: Programming, Municipality, Business Plan, Budget

Xrisili Eleni

The operation and effectiveness of the main audit mechanisms of public expenditure in Greece, during the period of 2009 – 2014.
In this study, prepared in the framework of Master Degree in Public Economics and Policy of the T.E.I. of Piraeus is attempted a comprehensive analysis for the operation and effectiveness of the main audit mechanisms of public expenditure in Greece, during the period of 2009 – 2014.
Specifically, the scope of this project is focused on the analysis of responsibilities and actions and as well as to investigate the effectiveness of the most important public statutory bodies which perform financial audit in Greece, namely the Court of Audit and the Ministry of Finance.
Furthermore, this paper provides information and financial data for the exceptionally adverse economic living circumstances of our country during the above-mentioned period. In this direction, the extensive structural weaknesses in public expenditure management is highlighted but above all the paper puts emphasis on the accumulation of public debt in combination with the interference of the international community in the internal economic and political issues of Greece- not a recent phenomenon.
For a more thorough analysis of this issue, financial data and figures stress the role, the significance and feasibility of public expenditure audit, focusing on the imperious need to strengthen the role of the abovementioned bodies in the context of fiscal consolidation in order to assist the country’s return to economic stability and social welfare.
In support thereof, the research part of this thesis is expected to draw conclusions concerning: a) the degree of the existing audit mechanism’s effectiveness b) the degree of correlation of the audit mechanism’s effectiveness with the constantly increasing debt and c) the possibility of using audit tools / mechanisms aiming at restoring confidence, enabling the return of our country economy to sustainable growth and escaping the debt gap.
In short, this thesis is not an exhaustive description of the nature and operation of the
abovementioned audit mechanisms, as already identified in the past (literature, articles, papers, etc.). Its sole ambition is to provide an overall picture of the necessity to strengthen the role of public expenditure audit and its significant importance within the overall state’s effort in reducing the public debt.

Key Words: Court of Audit, Ministry of Finance, financial audit, public expenditures, sound financial management.

Maniati Amalia

“The implementation of quality standards as organizational tools and in the function of OLAs.
The case pertaining to the Municipality of Korydallos”
Public administration must be built on the principle of civil service and should have as its primary objective the provision of quality services. The practice of public administration (PA) should also ensure due process of the law, the rational management of public resources and the promotion of public interest. However, the bureaucratic framework established over decades and the inherent inefficiencies in public administration are hampering its effective functioning as well as the fulfillment of PA’s objectives. During the last decades, quality enhancement tools, with proven results in the private sector, were gradually introduced into Public Management, aspired to be a possible solution to the aforementioned problem. As far as the scope of quality tools is concerned, the field of local government is a matter of significant importance. The implementation of Quality Management Systems (QMS) in Greek Organizations of Regional and Local Authorities (OLAs) assisted, as indicated by the Authorities themselves, to easier access to European funds, thus proving their managerial capability and confirming their ability in handling Public Works. One of the municipalities that was ISO-certified was that of the Municipality of Korydallos, which, within the last decade, applied ISO 9001 throughout their organizational structure. The purpose of this thesis is to ascertain the organizational restructures that were adopted over the aforementioned time as a result of the adoption and implementation of a model of quality standards in the organizational structure and operation of the Municipality of Korydallos, and to explore the basic perceptions of municipal employees along with their predisposition towards the implementation of such quality tools.

Important Conditions: Quality Standards, Total quality Management, Common Assessment Framework, Organizations of Local Authorities, Municipality of Korydallos, ISO 9001.

Liaskou Maria

Evaluation of personnel appraisal in Hellenic Public Administration. A critical review of current procedures and directions – possibilities for the next day.

The modus operanti of the Public Administration in Greece and public servants as empowering bodies are subject to intense criticism. The “performance assessment” is a composition of processes, a necessary “tool” for the development and improvement of employees themselves and ultimately of the Public Administration Organisations.
Ongoing initiatives in recent years for the establishment of a single and uniform framework of a “performance appraisal system”, which will interact with the organisation’s goals and the middle-upper level managers’ selection process, were unsuccessful. Undoubtedly, the role of personnel assessor is particularly important. Nevertheless, it is clear that contemporary appraisal models adopt steps that promote self-awareness and cooperation between the assessor and those assessed. In the modern work environment, the meaning and function of “personnel appraisal” is now established on work profiles linked to the Organisation’s goals whereas, upon its results are based employees’ promotions and reward (financial or otherwise). The development and establishment of a competent, objective and efficient system requires measures to suspend those factors which pose obstacles. Sustainable development must pass through honest communication between political leaders, public servants and citizens whom the Public Administration serves.
The initial part of the thesis covers the outcome of literature review. There are presented in brief concepts that have been attributed to the definition of “assessment” (appraisal) as well as the characteristics of appraisal systems; there are also mentioned the benefits of developing an appraisal system. Further, are reviewed the character and particular characteristics that differentiate public servants from private sector employees.
In the fourth chapter is presented the timeless evolution of the legislative framework and is presented the performance assessment system (in force until very recently). The procedures to select and evaluate the performance of middle-upper level staff are also discussed as well as the Management by Objectives system, as they are adopted for use in the Hellenic Public Administration. A new legislation on personnel appraisal [law no 4369/2016] came into force at a time that the present thesis was in analysis-writing phase (spring – autumn 2016); though, this new system has not yet been implemented. At the end of the chapter it is provided a critical commentary of the existing framework and a brief review of the appraisal systems developed and in use in European countries as well as in the US.
The survey was conducted using the questionnaire method, structured in three sections aimed, to overview and evaluate the opinion that public servants have for “performance assessment” as well as to obtain an insight on their views on employment standards and the work cultures introduced through the modern appraisal models. It is extremely important to note that a questionnaire should be characterized by completeness, clarity and coherence so that the selection of answer to be handy, definite and comprehensive.
The fifth chapter discusses the research methodology and data relating to the construction of the questionnaire and the expected results. The analysis and presentation of results (graphs, charts) was performed using EXCEL. Relevant theoretical data related to statistical correlation between two variables (qualitative variables), and the procedure to calculate the correlation based on Pearson’s and Spearman’s coefficients are also provided. The analysis and presentation of results is thoroughly detailed in chapter six, following the structure of the questionnaire, whereas in each stage results are discussed.
In the last (seventh) chapter the findings of our research are summarized. The summary leads us to an overall conclusion that public servants are fully aware of their responsibility and posses necessary knowledge of the need for transformation – evolution of the public administration.

Keywords: Performance Appraisal, Public servants, Goals, work profile, questionnaire construction, correlation of variables, Spearman and Pearson coefficients.

Fragakou Despina

The contribution of E-Government to Public Revenue Collection


The main purpose of this thesis is to investigate the contribution of e-Government to the Public Revenue collection. The main reason for choosing this topic were the challenges which are faced by the public administration in our country. On the one hand, the economic depression of recent years, which makes the Public Revenue and its collection the main aim of the governments, and on the other hand, the “passage” from the bureaucratic model of Weber’s Public Administration to the New Public Management.
Firstly, this study is trying to approach the main concepts of the Public Revenue, the e-Government and the Interoperability. Secondly, this study is trying to explain how the Public Revenue collection depends on the recently adopted electronic applications. Furthermore, the mechanism of Public Revenue collection is described during last years. The most used automated collection procedures are recorded, the relevant European experience is referred and finally, conclusions and recommendations are described for the improvement of Public Revenue collection.
Given the widespread adoption of innovative electronic collection applications by the Secretariat of Public Revenue, in recent years, e-Government is being a basic element of the new administrative model and seems to be a significant factor in improving the tax collection mechanism.

Keywords: E- Government, Public Revenue, Public Revenue Collection, Interoperability

Vasiliadi Kornilia

One of the reasons for this dissertation is the daily picture that I have in public services but also in my own workplace where computers are of low capacity for the completion of a task a worker has been given. Similarly, programs – software that are installed on the computers not only is not the latest update of the software but the computer is running quite an older version of it. Also another reason was the completion of the course “Information Systems for financial decision” of the Masters Program I am currently a student of where our education held at the University of Piraeus was for Microsoft Office 2003 in the year 2014.
The aim of this work is therefore to provide information on how to help the governments of developing countries such as Greece, to be successful in the use of ICT and help the government business in ways that actually support the human development needs of each employee who manages them and the citizen who is the end user.
We take a look at the employee because the challenges and issues of the implementation of e-government systems are important for the implementation of Information Technology and Telecommunications (ICT) to develop systems to support e-government.
We take a look at the citizens because it allows the public to participate in the government of his country. It is therefore important to determine the effect of the computer on the effective performance of public officials during the conduct of their work. This will lead us to deal with improving governance through the use of information and communication technologies (ICT).

Fegi Alexandra

The representation of social inequalities in the Upper Secondary Education


The present work discusses the relationship between social and educational inequalities by focusing, in the research part, the investigation in the upper secondary education, general upper secondary schools and EPAL.
At first, a short approach of key concepts of social structure and theoretical trends of sociology of education, economic theory of human capital and its influence on educational events, is been attempted.
Then consider the function of socioeconomic origin of an individual to the development of “natural” gifts, needed for school success and, consequently, the vocational rehabilitation.
About the latter, evidence of the educational level -employment-unemployment link is given.
Next, as regards the level of education, to which the work is referred, the historical background of the course of General and Technical and Vocational Education in Europe is given, with particularly extensive reference to their different paths in Greece, through the temporal reform efforts and the role in the Greek society and economy.
Finally, the research part is trying to capture the social and economic profile of students of the two types of high schools to confirm or not the theoretical approaches to the Greek educational system.

Keywords: Secondary education, general upper secondary schools, professional and vocational upper secondary schools, social inequality

Mpanteka Stiliani

«The role of customs administration in supply chain and trade facilitation»


EU Customs are in the front line for combating smuggling, fraud, illegal trafficking of dangerous goods, terrorism and organized crime, while facilitating legitimate trade.
As a result, from the globalization of trade and the rising need for secure supply chains due to the terrorist attacks of September 11th, 2001, the customs authorities have to face significant and sometimes contradictory requirements for effective and efficient operation in the 21st century. On the one hand, the need for effective security and control of international supply chains, while on the other hand, the growing demands for greater facilitation of legitimate trade require to redefine the role of customs authorities.
Therefore, the purpose of this paper is to highlight their new role in the 21st century in the field of security and trade facilitation, and to what degree that role has been integrated to the modern practices adopted by the Greek customs administration.

Key words: Customs, security, supply chain, Authorized Economic Operator, global trade, trade facilitation

Kardari Georgia

Organization and Operation of the Greek Parliament and satisfaction of its employees
The purpose of this dissertation is to enter the temple of Democracy, the Greek Parliament, and to analyze its structure and its mode of operation.
During the years of the Memorandum, the role of civil servants has been discredited and officials of the Greek Parliament in particular have been targeted. In this dissertation, we study how Parliament officials view their work environment and their levels of job satisfaction. Also, we examine the latter’s important role with respect to the mental health of the individual and the improvement of job performance.

Keywords: Parliament organization – Parliament structure – Civil servants – House staff – staff satisfaction – motivating employees.

Mathioudaki Antonia


The intention of this study is to record the flexible forms of employment, such as those formed in recent years in Greece.
In order to understand the contrast between the meaning of employment in the past and the present, a historical review of the Classical theory and the theories of Marx and Keynes, took place. Also, the study refers to the period of Fordism and Post Fordism, so as to make it easier to understand the evolution of the history of labor relations.
The study is looking at the reasons that caused the loss of the employment terms the workers use to have. It highlights the changes that have occurred and are occurring in the global economy and investigates how these changes affect employment.
It takes into consideration the statistics relating to Greece with regard to unemployment, the kind of new recruitment and the conversion of contracts from full to part time.
An analysis of part-time, hire workers and teleworking takes place. Examples are given of how these forms of work are applied in practice and particular emphasis is given to new work conditions that the employees face.
Afterwards, the dissertation examines how the trade union movement should react, in order to achieve the best results for the employees. In addition, it pays attention to the changes that should be made in legislation and control mechanisms of the state, for a better functioning of the flexible forms of employment, in order to achieve a balance between workers and employers.
As part of the research that was made for the purposes of this study, a questionnaire was created, which focused on the flexible forms of employment, and on the general working environment. The decision was made, for the questionnaire to be answered by representatives of political parties, of professional associations, of trade unions, of research institutions, of the private sector, and of the public sector instead of workers. The reasoning behind this decision was that useful conclusions would be gathered from the responses of those who have either the authority of legislation or the ability of pressing as far as the working conditions are concerned.
Key – words: Evolution, Technology, Flexibility, Unemployment, Part-time, Hiring workers, Telecommuting.

Kostara Eleni

The problems of social security system: The evasion of social security contributions by enterprises of IKA during the period of crisis.


In the current difficult economic situation that our country has come to along with the prolonged recession, the crisis of the welfare state and the problems of social security constitute a matter of heated debate.
In this thesis we try to provide a brief description of the social security system in Greece and to capture some basic problems associated with it. Then we will examine the Social Insurance Institute (IKA), the largest insurer, and we will extensively deal with one of its major weaknesses, which is the evasion and avoidance of social security contributions by enterprises.
For the purposes of this thesis, a questionnaire was used, which was answered by the revenue department employees as well as the auditors of the Special Control Service of IKA (Social Insurance Institute). The data (findings) which were collected depicted on the one hand how the employees view the phenomena of tax evasion and avoidance as well as the one of undeclared labor of ventures of IKA-ETAM. On the other hand, the findings helped us spot not only the causes of those phenomena but also suggestions for possible solutions.

Keywords: welfare state, social security, Social Security Institute, employer insured, employee contribution evasion.

Kontou Ioanna Faidra


The purpose of this dissertation is to present a comparison between the fiscal policy followed by EU and the USA, as well as the reasons that the above policy is applied and the results in both cases, from 2000 to the fall of Lehman Brothers in 2008, and from 2008 till today.
The purpose of this study is to examine the concept of fiscal policy, to make a historical review of the fiscal policy pursued in the US and the EU, and to review the results they have brought, the current situation, the advantages and disadvantages of one and the other fiscal policy. In addition, the dissertation explains the reasons for the different fiscal policy followed in each case, the way in which USA fiscal policy interacts with fiscal policy in the EU and the sustainability of fiscal policy in both cases. Furthermore, this study will analyze the post-World War II economy as well as the cases and the measures taken during this period, and the political and banking system in each case.
The aim of this dissertation is to make a comparison between the financial policies of the USA and the EU respectively, from 2000 to the collapse of Lehman Brothers in 2008, and from 2008 until today. Another goal is to study their differences, due to the socio-economic and cultural differences that the two associations have, and to investigate their impact on the economy, growth and living standards of their citizens. In addition, we will study the reasons for the fiscal policies that have been applied in each case and whether and how they interact with each other.

Keywords: Fiscal Policy – European Union- United States of America- Economic crisis- Sustainability of fiscal policy – Interaction – Economic stability – Effectiveness – EU political union

Karavaraki Maria


The main aim of this thesis is to emphasize on the level of tax compliance in Greece during the years of economic crisis, identifying at the same time, the factors that urge taxpayers to a violating behavior.
Within the above framework, this thesis refers to the Greek tax regime in general, mentioning therefore, the sources of tax revenues, as well as the way in which tax burden is distributed among tax payers. Furthermore, special reference is made to concepts such as “tax evasion”, “tax avoidance” and “black economy”, as well as to “tax compliance”, the level of which has been defined by research conducted through a questionnaire addressed to various categories of tax payers.
In addition, through this thesis, the tax payers’ beliefs are highlighted, along with the relation they share with tax authorities.
In conclusion, this thesis suggests various ways of improving tax compliance, basically through reconstructing the tax mechanism, adopting at the same time tax consciousness as well as building a relationship between citizens and the State, based on trust.

Georgiou Aristidis


Undoubtedly, one of the most extensive, complex and multidimensional problems faced by modern societies is the phenomenon of legalizing proceeds from criminal activities, widely known as “money laundering”. In this dissertation, we record all the necessary information for understanding the phenomenon and we analyze its economic and social impact worldwide and in Greece in particular, as well as its relation with tax evasion, kickback and corruption. We describe the stages and the money laundering process, and the most common techniques used. We also record tracking indicators of unusual transactions, through tax audits and banking institutions, which make it possible to hide and justify the illegal origin, flow and possession of money or property. Subsequently, we study the treatment of this phenomenon on international, European and national level and the institutions formed for the creation of a legislative protective shield of legality. In the Greek legislation there is an extensive presentation of the statutes that have been in force from 1990 onwards.

Key Words: criminal activities, money laundering, money laundering process, tracking indicators of proceeds legalization

Tachmitzoglou Dimitra

New Procurement Law and Implementation in the Field of Health
Case Study
2nd Regional Health Authority or Piraeus & Aegean Islands


The revision of the legal framework that is governing the concession and execution of public procurement contracts has been a necessity in order to comply with EU Directives and also to bring up to date the national legislation.
For meeting the aforementioned targets, Law 4412/2016 was enacted (Bulletin of acts and decrees 147 Α’/8-8-2016) titled “Contracts for Public Works, Procurements and Services (compliance with Directives 2014/24/ΕU και 2014/25/ΕU)”, which is legislating uniform rules for the award and execution of public contracts for the whole Public Sector, including of course the Health Carriers.
This study includes the presentation of the legal framework of health procurement, as it has been reformed after enactment of L.4412/2016, its targets, the description of the procedures to conclude procurement contracts and its practical implementation on health carriers.
The procurements of Health Carriers are radically different from the procurement of any other public carrier, as they are distinguished in specialized to the health sector items (medicines, sanitary materials, medical equipment) and in other, common to the rest of the public sector, procurements but which are required at a higher scope (e.g. office supplies, telecoms but also specialized cleaning and disposal services or maintenance of infrastructures). Moreover, procurement of Health Carriers is a factor of the quality of care provided and of the health and safety of both the patients and the staff, and as such of Public Health.
The purpose of this study is to show through a systematic presentation of the provisions of L. 4412/2016, especially those referring to public procurement contracts for logistics and services and not to public works, that the reform and improvement of the legal framework governing those contracts is actually attained.
The study is structured in two parts: Part One, consisting of eight chapters, refers to the health procurement system as reformed by L. 4412/2016, while Part Two presents the conclusions from its implementation until now and suggestions for a more effective health procurement system in our country. In that part, with a methodical approach including content analysis, questionnaires and interviews, SPSS process based deductions shall be presented.
The study concludes with a general evaluation regarding the prospects of the healthcare supply system, which is summarized in the following:
Implementation of provisions of L. 4412/2016 improves certain aspects of the health procurement system, especially towards reduction of bureaucracy and enhancement of the participation of more financial carriers. Nevertheless, the generic and ambiguous provisions of said law may lead to subjective interpretations, inability of the Health Carriers to respond, insecurity of the financial carriers, and delays in the conclusion of bidding processes. Furthermore, the fact that it was effective immediately and has been amended many times since then has apparently hindered its smooth and proper implementation.

L. 4412/2016, Directive 2014/24/EU, Central Purchasing Body, Dynamic Purchasing Systems, Competitive Procedure with Negotiation, Framework Agreement, Electronic Auction, Innovation Partnership

Bouroutis Petros

Pharmaceutical Industry During The Recession

The recent years’ crisis has brought as a consequence the implementation of a fiscal consolidation program, part of which was the reduction of public pharmaceutical expenditure. The measures include reductions in drug prices, discounts and rebates, increase of policyholders’ participation rate, etc. In 2014 the level of public spending was € 2 billion, decreased by 15% compared with 2013. Starting from 2009 the percentage of the total decrease is 60.5%. This year, 2015, expenditure will remain stable, while the next three years it will not be more than € 1,94 billion per year. In the case of any excesses, pharmaceutical companies will be invited to cover them through clawback, whose size reached € 205 million in 2014, while this year even higher participation is expected.
All these measures that have been taken since 2009 have resulted in the perpetual decrease of the pharmaceutical sector.
Medicines’ prices are constantly decreased by repricing. That, combined with social funds’ financial shortages and the delays of payments, has as a consequence a huge credit risk problem due to lack of liquidity.

Keywords: Greece, Μedical industry, Μemoranda, Gross National Product, Budget, Pharmaceutical Expenditure, Generics, Reforms, Economy

Avdoulou Eleni

Corruption in the public sector and the contribution of eGovernance in its tackling


The fight against corruption gathers the strong interest of States and international organizations, as its restriction is considered necessary to improve the level of economic and social development. E-governance aims to increase the efficiency, transparency and effectiveness of the public sector in the context of good governance. The purpose of this thesis is to study the contribution of e-governance in tackling corruption in the public sector. The theoretical approach of the subject is carried out through the use of literature review, while the empirical approach is carried out through the use of a questionnaire addressed to civil servants working in tax offices in the area of Attiki. The analysis of data resulting from recording employee opinions in conjunction with data from the theoretical approach aim to help us draw important conclusions and give specific recommendations for tackling corruption effectively through the successful development of e-governance.

Keywords: Corruption, E-governance, Public Sector

Krika Spiridoula

The capital consumption of previous years that the taxpayers invoke in their tax return statements is the saving or, in other words, the rest of the capital that is accumulated by the previous years’ incomes.
The taxpayers invoke it in their income tax returns in order to avoid paying imputed taxes or to justify the origin of the funds they send in the form of remittance abroad.
The purpose of this paper is to highlight the problems regarding the scheme of the consumption of capital of previous years that is rendered extremely important and relevant in times like these, since there has been a considerable increase of the presumptions due to the latest tax laws. Moreover, the audits that are carried out by the audit centres of the country concerning the sending of remittances abroad are particularly emphasized by the tax authorities.
In this paper, we attempt to verify the efficacy of the fiscal rules that have to do with the determination of the income tax in Greece as well as the capital consumption of previous years.
Lastly, the conclusions that are drawn from the facts under consideration are analyzed in combination with elements from the questionnaire so as to achieve both a comparison and an approach of the theoretical basis that is expressed by experts. In addition, there are suggestions made for a more accurate determination of the income tax, plus suggestions for the financial data validations checks as well as indication criteria for assets augmentation in order to take them into account along with the declared income. These suggestions actually focus on the better utilization of the current legal framework, with few adjustments to meet the objective, that is the maximization of the efficacy of the fiscal rules concerning the determination of the income tax.

Key- words: Capital consumption, remittances, presumptions on maintenance costs, objective costs

Papachristou Konstantina



Τhis Diploma Thesis focuses on the tax control mechanisms of the Ministry of Finance. The effectiveness of tax control mechanisms, as far as combating tax evasion, black economy and economic crime in general are concerned, is being scrutinized given the policies and the measures that have been adopted till now. The failure or the inefficiency of tax authorities in tackling the aforementioned economic phenomena are significant factors that lead to public revenue reduction and deepening of the economic crisis, contributing at the same time drastically to the increase of the budget deficit.
The research that was carried out provided valuable information on the causes that lead to the inefficiency of the tax control mechanisms and helped drawing conclusions and making suggestions that will contribute to their better functioning.
Keywords Tax Administration, Tax control Mechanisms, Economic Crime, Tax Evasion, Corruption, Black Economy.

Chronopoulou Myrto


Measuring of job satisfaction is one of the most important points of interest for businesses and organizations.
Job satisfaction is linked to employee performance as it contributes to business growth. If the employee feels satisfied in his workplace, he is more productive and actively contributes to the development of the company he works on. 
Job satisfaction consists of different features such as salary, employee relations with each other as well as with administration, working hours, training and education.
The purpose of this thesis is to study work satisfaction in a newspaper based in Athens, Greece. The survey’s outcome expected that conclusions will be reached on whether or not employees are satisfied and how to solve the issues regarding their working environment within a period of financial crisis.

Keywords: Job satisfaction, motivation, employment, employee relations, newspaper

Karipi Despina

Tourism is considered a field of inquiry related both to tourist transportation, motives, experience and accommodation, as well with the financial, social and environmental effects to host countries. Governments and tourist associations consider tourism as an important factor that can lead to a considered growth of public revenue, through an increase of tourist sector income, an increase of employment, the creation of new business activities, infrastructure, the need to protect our natural and cultural heritage etc. One of the main sectors in tourism is the hotel sector and it is widely considered as the most typical and widespread.
The scope of this paper is to designate the importance of protecting the tourist product of Athens under the harsh economic and financial state of our country and the effect of the instability of the Greek fiscal policy on tourist sector income.
The first chapter, is referred to tourism (supply and demand) and its different forms. Also the tourist product is analysed along with its main components and the positive effect of tourism to Greek economy.
The second chapter, presents the evolution of the hotel sector in Greece during the last decade. There is also a detailed depiction of tourist sector and hotel data for the entire country along with the profile of hotel income, occupancy and room price for 2015.
In the third chapter, an attemption is made to show the instable field of fiscal policy concerning hotels, along with a trajectory of hotel income in relation with tourist arrivals. Also it depicts the effect of all these factors to public revenues, and makes a reference to tax evasion which seems to be rather widespread in this particular.
The fourth chapter, includes some useful data of Athens as a tourist destination, with its advantages, history and unique identity. The Olympic Games that took place in Athens in 2004, brought a series of new infrastructure and a general modernization of hotel sector. Also the Olympic Games played an important role in the upgrade of tourist product. Despite that, the economic crisis that endure the last 7 years in Greece along with the complex and chronic problems of Athens (increasing crime rates, the refugee crisis etc) have reversed the social-economic balance. The main negative impact on hotel sector is the severe reduction of reservations with a simultaneous decrease in daily expenses of tourists.
On the last chapter, there is an analysis of a survey concerning hotels in Athens. Specifically, it depicts the evolution of reservations and income in relation to the constantly changing fiscal policy and tax evasion. This survey lead to specific suggestions in order to ameliorate both hotel sector viability, as well as an essential growth of public revenue.

Keywords: tourism, taxation, hotel trade, tax revenue, tax evasion

Kontaratou Anna

Effective Human Resources Management and quality procedures implemented in the strict sense Sector State.
Case study: the Court of Audit
Due to the explosive changes in the European mainstream, one of the most pressing needs of modern society is to optimize the management of financial resources through the adoption of modern management standards. The response of human resources to these least becomes necessary. Proper and timely planning of Human Resources, which will ensure sufficient quality and quantity number of employees of an organization, but also to exploit them through planning staffing plans, evaluation of progress and development of their activities, a mandatory requirement under the New administrative Reform.
The present dissertation explores the subject of effective Human Resource management and the implementation of quality procedures the strict sense Sector State, specifically the Court of Audit. The aim is to highlight the important role of quality in the public sector, namely the Court of Auditors, which is one of the longest-serving institutions, placed under budget doubt, and beyond that, as well as in which way, through the use of appropriate tools, quality can be driven to increase the effectiveness and the efficiency. The main research questions of the survey refer to the degree to which Human Resource Management of the organization affects job satisfaction of the employees and the degree to which learning and educational support offered to the employees is related to their opinion regarding the results of the development procedures. The survey included 96 replies on a structured questionnaire by employees of several hierarchical levels, as well as two interviews provided by two executives. The conclusions of the survey depict that the HR functions affect some of the components of job satisfaction, namely the satisfaction resulting by the ability of the Commissioner to make decisions and by the interpersonal relationships with colleagues as a means of good collaboration. Additionally, support for learning is correlated with the perceptions of employees regarding the results of the development procedures. Finally, the outcomes reflect the issue of under-staffing services and the need for additional staff training.

Keywords: Effective Management, Human Resources, Quality Procedures, Court of Audit.

Mathianakis Dimitris

The purpose of this thesis is to examine the competitiveness of Greece both as country and in seven categories of products and how this is reflected in the trade balance of the country. The prime aim is an analysis of different concepts of competitiveness and the subsequent presentation of the results obtained by using the following competitive metrics: Index Coverage of Imports by Exports, Market Penetration Index, Export Specialization Index and Reveled Comparative Advantage Index (RCA). The data, mainly collected from Eurostat and refer to the financial period from 1999 to 2015. To conclude, the results are presented from the product sector, according to Standard International Trade Classification SITC.

Keywords: Exports, Imports, Balance of trade, Competitiveness, Indicators of competitiveness.

Filis Panagiotis

In this Diploma Thesis we aim to describe the history of European Union and Eurozone, focusing on economic and monetary dimension. Moreover, we plan to highlight the main issues and malfanctions of Eurozone’s architecture. We analyse the diffenent aspects of the Optimum Cyrrency Area theory trying to examine whether or not Eurozone is an Optimum Currency Area. Finaly we are trying to suggest solutions to the problems of Eurozone, in order to be transformed into the union that the European leaders had dreamed and the peoples of Europe demand.
The structure of the Diploma Thesis is as follows:
Chapter 1: The dea of European integration and its implementation
In this chapter there is a reference to the history of the European Union and Eurozone, beginning from the 20th century dreamers. Also we present the most important integration theories.
Chapter 2: The monetary and economic dimension of the European integration
 In this chapter we describe the theories and the stages of the European integration.
Chapter 3: The current Eurozone architecture
In this chapter we present the main institutions of Eurozone governance, comparing thear structure and function before and after the economic crisis.
Chapter 4: Is the Eurozone an Optimum Currency Area
In this chapter we analyse the main theories of Optimum Currency Area and moreover we examine whether or not Eurozone is an Optimum Currency Area.
Chapter 5: Outlook of economic integration, problems and solutions
The main problems of Eurozone are preventing and future scenarios are examined.
Keywords: European Union, Monetary Union, Eurozone Architecture, Optimum Currency Area, European Integration

Katsikogianni Xrisoula Xristiana

«Job Satisfaction Among the Ministry of Economy and Development.
Case Study: General Secretariat of Commerce and Consumer Protection»

Job satisfaction is an issue of great importance whether we refer to organizations and enterprises in public sector or in private one. It has been proved that employees’ performance depends on a positive or negative manner upon the satisfaction the employee receives. 
The aim of this thesis is to record/determine the satisfaction level of the level employees working at the General Secretariat of Commerce and Consumer Protection of the Ministry of Economy and Development.
The study of the factors contributing in the formation of satisfaction as well the affection of demographic aspects such as: sex, age, educational level, salary and previous experience, constitutes crucial element of the thesis.     

Keywords: Job Satisfaction, Employee Motivation, General Secretariat of Commerce and Consumer Protection

Karamintziou Panagiota

«The operation of the disciplinary law on the civil servants today»


The present thesis aims to present the way the disciplinary law functions in the Greek public sector today.
The Greek state, trying to achieve a modern and up-to-date disciplinary law, over the last years has proceeded with repeated legislative reforms regarding the composition of the disciplinary boards, to the reduction of their number, as well as the administrative measure of “automatic suspension”, which constitutes a de facto disciplinary penalty.
The reforming efforts via legislative intervention the last years in Greece aim to achieve:
a) objective judgement, by placing for the first time judges in the composition of the disciplinary law, and
b) the acceleration of the disciplinary procedure (indictment of the public servant and procedure of the disciplinary trial) by setting for the first time a specific timeline for every stage until completion.
The questions that arise are whether the reforming efforts concluded to the desired outcome but also whether the employees are aware and understand the provisions of the disciplinary law so that they can comply with the provisions of the law.

Key words: disciplinary law, public servants, disciplinary boards, official inquiry, disciplinary misconducts – penalties, automatic suspension.

Antoniadou Aikaterini



The extent of the phenomenon of offshore companies in the world, has taken a heavy toll in recent decades. Their involvement in the biggest economic and political scandals and their continued association with swelling of the phenomena of tax evasion and tax avoidance make their tax audit one of the most important issues. Especially after the information recently published in the press (so-called «Panama Papers»), the imperative of those companies tax audit returns with severity to the forefront of public debate.
The added value of this study is to make clear to the reader the concept of offshore companies, their activities, mainly the purchase and exploitation of real estate in Greece which may constitute tax avoidance and evasion vehicle and the emergence of the tax audit necessity of those companies. Additionally the aim of this thesis is to analyze the potential difficulties and problems faced by the tax audit mechanism and the identification of its strong and weak points, which enable the increase of its effectiveness.

Key – words: Property Ownership, Tax Audit, Tax Evasion, Excise Property Tax.

Ginis Athanasios Theodoros

Social Entrepreneurship
The Hellenic Case of Social Cooperative Business

Social entrepreneurship is undoubtedly a form of entrepreneurship that takes place through the establishment and operation of social enterprises. In the category of social enterprises, a large number of economic forms are taking part in entrepreneurial initiatives in areas of social value or contributing to the local development of a disadvantaged region. They also help to solve important social problems, such as social exclusion of disadvantaged people. The development of social entrepreneurship in Europe has been the focus of the EU’s central policy, recognizing its contribution to the socio-economic development of many European countries, but its focus is mainly on the employment integration of long-term unemployed or vulnerable social groups. In Greece, although social entrepreneurship in recent years has been recognized as a government priority, the development of social enterprises is quite limited and behind the European average. However, there are several opportunities and prospects for the development and establishment of Social Cooperative Enterprises, based on the incentives provided under the new legal framework and in combination with the comparative advantages offered at local and national level. The aim of the thesis is the theoretical approach and deepening of the concepts that make up and compose Social Entrepreneurship as well as the theoretical and empirical approach of the Social Cooperative Enterprises in Greece.

Social Economy, Social Entrepreneurship, Social Enterprise, Social Value, Social Accountability

Alifragi Vamvakia

Total Quality Management and Measuring users’ satisfaction. Case study: Measuring users’ satisfaction from the services of the Liaison Office Structure of Employment and Standardization in Piraeus University of Applied Sciences

This diploma thesis is on “Total Quality Management and Measuring users’ satisfaction. Case study: Measuring users’ satisfaction from the services of the Liaison Office Structure of Employment and Standardization in Piraeus University of Applied Sciences” focuses on the evaluation of the work of the Liaison Office Structure of Employment and Standardization in Piraeus University of Applied Sciences by measuring the satisfaction of users with the services provided. In order to achieve this goal, a survey was carried out on the views of students and graduates on the services provided to them.
The aim of this research is to identify the factors that affect students’ satisfaction with the services provided by the Liaison Office Structure of Employment and Standardization in Piraeus University of Applied Sciences. In addition, to identify the strengths and weaknesses of the office as well as their subsequent correction and improvement. The survey was responded by 256 students and graduates of various departments, users of the services of the Liaison Office Structure of Employment and Standardization in Piraeus University of Applied Sciences.
Τhe Liaison Office Structure of Employment and Standardization in Piraeus University of Applied Sciences, aiming to meet the requirements of students and graduates and having as a mission the provision of high quality services, integrated the Total Quality Management within and adopted a Quality Management System in accordance with the International Standard ISO 9001: 2008.

Keywords: Liaisons Offices in Higher Education, Liaison Office Structure of Employment and Standardization in Piraeus University of Applied Sciences, Quality of Services, Total Quality Management, Total Quality Management-Satisfaction Models, Satisfaction of Students and Alumni

Konti Maria

General Inspector of Public Administration – Ombudsman – Regional Ombudsman: Constraints and Challenges in their activity against maladministration and corruption Public Administration
Maladministration, corruption and poor quality of services and communication between public administration and citizens, are problems lying high in the agenda of public debate. Nowadays, following the example of other countries, a significant number of public inspection and control bodies have been established in our country with the task to combat the above phenomena and re-establish legality in the public sector.
However, some of the above control bodies and more specifically, the General Inspector of Public Administration, the Ombudsman and the Regional Ombudsman, due to their institutional role and their responsibilities, the volume and the large scale of their action in the central government as well as in the sector of local government, together with the above tasks as public inspection and control bodies, they can contribute significantly to the protection of the civil and the fundamental human rights ensuring the requirements of legality in the public sector. This can be established by promoting reforms and changes of the existing institutional framework which is expected to have a deterrent effect in the further occurrence of incidences of maladministration and corruption.
With the present Master Thesis we have made an attempt to present any functional/structural weaknesses of the above bodies as well as of the more general political and administrative system around them, in order to find and specify evidences that consist significant restrictions and prevent the above control bodies from having a leading role with significant added value in upgrading public administration.
For this reason, we have examined their tasks, the general legal framework within they take action, the procedure they have to follow fulfilling their tasks, problems of overlapping duties and responsibilities and finally, the level of the communication and collaboration among them.
More specifically, the above institutions have been approached not only in relevance to their ex- post role but mostly in relevance to their preventive action which takes place by identifying the malfunctioning areas of Public Administration and subsequently making suggestions for legislative reforms or reforms that affect the existing procedures within the framework of Public Administration. This way they can contribute to the upgrading of Public Administration and to the restriction of the causes that give birth to incidents of maladministration and corruption. In order to come to definite conclusions for all the above we have focused on:
Α. The study of the framework in which the above bodies take action and the level of interaction among them and the Public Administration. We have also focused on the degree in which the Public Administration responds to their suggestions for structural and legislative reforms.
B. The study of the factors that determine the content and the extent of the reviews that they make and the control areas of the above bodies, in order to find out whether their activity depends exclusively to the submitted complaints, or whether it is the result of a more complex process, assessing and evaluating all the information they collect and subsequently, targeting actions that serve a national strategy in combating maladministration and corruption
Key words: maladministration, corruption, Public Inspection and Control Bodies, Local Administration




Greece, following the financial crisis of 2008, has been in dire financialsituation, characterized by a steady increase in its public debt and prolonged recession. Although thedebates of the eurozone about the country’sinsolvency and withdrawal from the eurozonehave been eliminated for the last two or three years, the situation is still critical, since the implementation of the fiscal consolidation programs, approved by the EU institutions, has not yielded the expected resultsand the financing of the country at favourable interest rates cannot be indefinitely maintained.
In the present thesis, a historicalreference to the financial systems that prevailed the Hellenic and Western world will initially be made. Then the following issues will be discussed:
the contribution of the National Loans and accumulated public debt in the successive insolvency cases in the modern Greek State,
the economic situation that Greece has experienced since 2000, and especially the economic recession which it entered after the financial crisis of 2008.
In the end,the common elements of the country’s continuous borrowing and failure to repay its debts in different historical periods will be explored.


Waste Management in the Administrative Region of Attika. Prospects of Development and the Economic Dimension


The management of Municipal Solid Waste (MSW) is a necessity and simultaneously a major priority for Greece, since the protection of the environment and public health is achieved through the conversion of environmentally harmful solid wastes into less harmful or entirely harmless residues.
The legal framework that designates the direction of MSW management follows closely the development of E.U. Laws for waste management and the corresponding E.U. Directives.
Currently, we are using the term “waste management” for the permanent disposal of waste in landfills for nearly 84% of MSW in Greece and up to 90 – 95% of MSW in the Prefecture of Attica. The difficulty in dealing with the management of MSW lies in the interaction of several parameters such as financial, energy related and environmental parameters as well as public health issues.
Therefore,this thesis aims explore the current situation and at the same time develop and suggest a flexible, efficient and economically viable sustainable strategy for MSW management for household waste and packaging materials. This will be achieved through a comprehensive and rational approach, which will be adapted to the specific needs and particularities in the Prefecture of Attica.
Furthermore, all possible scenarios for quantifying, tracing and mapping Attica’s Municipal Solid Waste will be explored so that a fare billing system could be introduced and finally a workable strategy for managing Attica’s Municipal Solid Wastecould be implemented.




The majority of firstlevellocal government organisationsseek to attract private investments since they foster entrepreneurship, reduce unemployment rate, increase local income and generally improve the image of the cities. In the first years of the economic crisis, investments in our country and thus local investments were rare. This was due to a number of reasons, such as unstable political environment, high tax rates and a complicated tax system. In recent years, all governments seek to attract foreign investment, since this is considered to be the basic factor that will lead the country out of the financial crisis.
In terms of investment the five-year period from 2000 to 2005 can be characterized as highly productive for our country mainly due to the 2004 Olympic Games. A private investment of high significance that was made at that time was the reconstruction of Marina Flisvos in the municipality of Paleo Faliro. This project upgraded not only the area of Paleo Faliro but also the Southern suburbs of Athens.
The aim of this essay is to evaluate the contribution of this specific investment to the development of this area fifteen years later.


Vocational Education and Training in Greece. Stages of evolution and the Program “Apprenticeship in Vocational Lyceums” in the National Strategic Reference Framework (NSRF)


Prolonged unemployment and Greece’s difficulty to recover from the long-lasting financial crisis further reinforces the need for revisitingvocational education and training in Greece. Surveys have shown that young people between the ages of 16 and 24 have been affected by unemployment, especially those with little or no vocational training.
The purpose of this paper is to examine vocational training in secondary education bygiving a brief historical review of its establishment, and then exploring the current situation. The paper also investigatesthe factors that have led to its development, and the attempt to modernize it through the Apprenticeship Program currently evolving in European countriesover the past few years. This Apprenticeship Program aims at reducing unemployment through education and training in modern and innovative systems.
This study is divided into five chapters. More specifically, the first chapter aims to present secondary education policies and their implementation. A historical analysis of secondary education is presented,and the statutory framework of secondary education is discussed.Thesecondsubchapterpresentsthe “ApprenticeshipProgram”inVocational Lyceums(EPAL), Institutes of Vocational Training (IEK)andVocational Training Schools (SEK). The aforementioned program is the scope of study of this dissertation. A research has been conducted on the subject and the results and a discussion of the findings are presented in chapter four.
The second chapter is divided into six sub-chapters and mostly refers to the “Apprenticeship Program” and its impact on the domestic economy. The first subchapter analyzes the program and its implementation in EPAL, SEK and IEK through NSRF. The second sub-chapter presents the decision to modernize vocational education, while the third analyses further the Greek economy and the action program for small and medium-sized enterprises.The fourth sub-chapter analyzes the reasons that led to the development of vocational training, while the fifth discusses what is expected of this specific program. In the sixth sub-chapter, a brief summary of the discussion is presented.
The third chapter is divided into three sub-chapters and deals with economic theory and innovation. In brief, in this chapter J. A. Schumpeter’s work is reviewed; a definition of innovation is attempted; and finally, business circles and their affiliation with other economists is presented. The second sub-chapter relates “Apprenticeship” with innovation and presents it as “training in innovative systems”. Thelastsub-chaptersummarizesthe chapter.
The fourth chapter is thecentral point of this study, and it is about the research carried out on a sample of 469 people from schools in areas across Greece, more specifically, Attica, Macedonia, Thrace, Epirus, Thessaly, Northern and Southern Aegean and Crete. Chapter 4 presents the methodology and the questionnaire used, and with the use of SPSS 20 the correlations of all the variables are depicted in diagrams and tables.
In the fifth and final chapter, the survey is evaluated. The first sub-chapter attempts to compare the results of this research with the research conducted by the Institute of Educational Policy (IEP). The second sub-chapter attempts to answer the research questionsand evaluate the research results.




This post-graduate thesis examines the provision of e-procurement in local authority organizations and, in particular, infirst level local authorities, i.e. the Municipalities. The term e-procurement is employed to describe the use of electronic methods (e.g. the Internet) for conducting procurement transactions between municipalities and economic operators wishing to participate.
The Presidential Decree 28/1980 on the execution of works and supplies by Organisations of Local Authorities as well as EKΠOTA(Single Procurement Regulation for Local Authorities), which had beenthe backbone of all municipal supplies since 1985, were abolished and a new single national legal framework for works, supplies, and services has been created. This new legal framework incorporates European Community Directives aims at harmonising procurement procedures within the European Union.
The main purpose of this thesis is the analysis of the new legislative framework N4412/16 “Public Works, Procurement and Services Contracts (adaptation to Directives 2014/24 / EU and 2014/25 / EU) and the Community Directives incorporated into previous laws.
This analysis identifies the benefits deriving from the electronic procurement of the supplies and works at the Organizations of Local Authorities and at the same time pinpoints the weaknesses resulting from its implementation so that proposals for improvement can be submitted. The collection of data is made through the method of questionnaires being completed by the staff of the Municipalities who are responsible for the electronic procurement.




Since 1970s abroad and about two decades later in Greece, the “burnout” phenomenon in the workplace has begun to be discussed and studied in a more analytical way. We can maintain that most researchers and professors refer to this phenomenon in combination with job satisfaction, for which numerous scientific articles and researcheshavebeen published. A particular reference is made to the negative correlation between job satisfaction and job burnout.
In this study, we will analyze the terms of job satisfaction and job burnout in a crucial sector of the national economy, namely the banking sector. We will delve into how National Bank employees perceive these concepts.


Training in the Public Sector: Τhe case of the Independent Authority for Public Revenue


The political evolution originated in Europe, later in the countries directly connected culturally with Europe and much later with the rest of the world (mainly after the end of colonialism), indicating three production systems. These systems, for reasons of their own, sought to educate the majority. However, this education did not bring economic equality. Their aim was to give all citizens the opportunity to study.The current economic situation requires employees and civil servants with special skills and qualifications.
In the modern age a key factor is continuous training, so that employees can acquire the required professional skills to meet the needs of the reform efforts and the changing working environment, as well as the needs based on international requirements.
Lifelong learning enables employees to respond successfully to divergent tasks in the context of a relentlessand updated knowledge and encourages personnel to adapt tothe modern requirements in the workplace.
The main objective of this Master’s Thesis is to analyze the current situation of public employee training in the Independent Authority for Public Revenue in Greece.
We have chosen the Independent Authority for Public Revenue, for the reason that it is a significant organization of the public sector and we focus on its human resources and their participation inthe training programs. We investigate, and our research gives us an opportunity to further clarify, the quality of training and the services provided to the Independent Authority for Public Revenue and most importantly, the effects that training has on public sector employees. The approach of public sector training within the Independent Authority for Public Revenue will be correlated with those implemented in other European countries.
We have examined the training bodies that provide training to personnel at the Independent Authority for Public Revenue.
Emphasis is given on the significance of human factor in the public sector, on the identification of their training needs, and the effects of training on the performance of the employees.
Through literature review and the analysis of our research findings we draw our conclusions.


Public- Private Partnerships (PPP): International Practice, Potential Benefits and Disadvantages. A Case Study on the application of PPP models to the Hellenic Civil Aviation Authority (ΗCAA)

This Master’s Thesis investigates the Public- Private Partnerships (PPP), in other words the collaborative schemes between private individuals and Public Sector entities aiming at the implementation of public projects.
The initial reason for this research was the establishment of Law 4530/2018, according to which PPP models are adopted by the Hellenic Civil Aviation Authority, so it was my vital needto learn more about it and see if the potential benefits of adopting the above models outnumber the disadvantages, as I had the great fortune and happiness to succeed in the ASEP examinations in 1999, and become a permanent financial employee in the Hellenic Civil Aviation Authority, interested in future prospects since I am in the middle of my working career.
This study is divided into two parts.The first part makes reference to the historical evolution of collaborations between the private and public sector, proceeds with an overview of their particular characteristics, and continues by analyzing thoroughly the potential benefits and multiple disadvantages as they emerge through investigations by international organizations and de facto situations.
The second part presents the case study, which examines the implementation of PPP models in the Civil Aviation Authority.
The research method, which is used to register the potential benefits and disadvantages of adopting this method (PPP modeling) is processing primary and secondary information from sources such as the Hellenic Ministry of Economy, Infrastructure, Shipping & Tourism, Publications of the European Investment Bank (EIB) and Reviews of the European PPP Market, the National Audit Office (NAO) of Great Britain, the European PPP Expert Center (ΕPEC), Reports from the European Audit Office, etc.
In addition, interviews by experts are used to draw conclusions.
The research hypothesis that dominates the whole Master’s thesis and to which it attempts to give an answer is: does the application of PPP models to the Hellenic Civil Aviation Authority (HCAA) improve the operator’s efficiency by reducing its costs or, as it is expected to happen, is it simply an obligation required by the Memorandum like so many others in Greece?


Tax Evasion and Shadow Economy – An Empirical Study of Citizens’ Attitude


The research study examines the phenomena of tax evasion and shadow economy, which are of major interest, especially during the period of financial crisis in Greece. The literature review presents the conceptual context and the connection of these phenomena, as well as some of their main causes and consequences. The studyalsomakes a brief reference to the present situation in Europe and in Greece, and to some e effective ways to handle the situation. Furthermore, the empirical study focuses on citizens’ attitudes towards shadow economy and tax evasion, and attempts to explore the incentives that could have a deterrent effect, thus contributing to the elimination of such phenomena.




The conceptsof health services quality and patient satisfaction in many instances seem to be perceived as identical, but this perception is false. Patient satisfaction constitutes an indicator for measuring the hospitals’ efficiency through the services they provide, as well as the personnel, the medical equipment and the infrastructure they possess. However, healthcare servicequality is achieved when the procedures of a hospital are designed in such a way as to meet the desires as well as the real needs of patients.
The present research aims to study the degree of satisfaction of the patients who suffer from chronic diseases and the quality of the health services which are provided by the National Health System, in particular in”Alexandra” General Hospital of Athens.The objective of the present study is to assess the extent to which the patients of this hospital who suffer from chronic diseases are satisfied with the services provided.
Such studies are important to be conducted, because these patients are obligated to use healthcare servicesalmost every day, or even on a daily basis (e.g. in case of nephropathy, hemodialysis) so theyfeel that the hospital is almost their second home. For this reason, they can be considered the representative sample that reflects the healthcare reality in our country.Additionally, they are most suitable to identifythe possible changes that the hospital infrastructure needs, and indicatethe degree of their satisfaction with the medical staff, the nursing staff and the rest of the hospital personnel, as well as the degree of their satisfaction with equipment and technology used, and the waiting time for doctor appointments and treatments.


Public Expenditure on Culture & Cultural Policy. Case Study: National Opera


The immense cultural heritage of Greece constitutes a historical reality. Spirituality, however, does not evolve ex nihilo but instead it is fueled by reality itself. It is therefore appropriateto harmonize and restructure all those structures that govern our contemporary reality by means of which the cultural spirit is fostered and developed. In the face of the challenges posed by globalization and the curse of the deep economic recession, we are called on to adopt integrated cultural policies to meet the challenges in the immediate future and to increaseour valuable cultural capital.
This paper explores the effectiveness of cultural sector financing through Public Expenditure. The aim of this policy is twofold: first, to uphold and promote our cultural heritage and second, to apply a new, more dynamic approach to cultural management pursuant tocultural and creative industries.
The National Opera is the subject of this study because of its active contribution to the introduction and development of new forms of cultural activities, at a criticaltime in the history Opera House in our country.
In a critical period for our economy and society, the collection of Public Revenues constitutes the primary objective of Public Administration.




It is a universal phenomenon totransfer money by citizens to foreign countries in order to conceal the source of their income. In an effort to avoid the tax obligations imposed on them by the state, they choose to hide their income. Consequently, they are led to commit the offense of laundering black money, which is the subject of this paper. Black money laundering involves the process by which the proceeds of illegal activities are transformed into legal. In view of the magnitude of the economic phenomenon, the prevention and fight against money laundering has been of great concern to tax and supervisory authorities.
In the present paperwe examine the legislative efforts that are made internationally to suppress the phenomenon, the role of the banks, the techniques and methods used to combat this phenomenon internationally, and the linkof this practice withorganized crime. We focus our study and research on the capability of the staff of the Ministry of Finance and IAPR to detect and trace illegal proceeds and money laundering, the training provided to their personnel, the availability of information systems, as well as the degree of cooperation and support provided by the banking institutions in the country.




The thesis examines the jurisprudence of the European Court of Human Rights (ECHR), concerning the use of diplomatic assurances, in cases where there is danger for a person to be moved to another country, to subject him/her to torture or other similar treatment. The contemporary framework of international human rights law is initially presented in an effort to demonstrate that respect and promotion of human rights law is not contrary to the notion of “security”, as the latter is viewed after 9/11. Definition issues are examined in order to clarify the meaning of “torture” and “cruel, inhuman and degrading treatment”. A brief description of the principle of non-refoulement is also made, followed by the criticism of diplomatic assurances, as the latter are considered to be an effort to circumvent that principle. The relevant jurisprudence of the ECHR and other bodies is examined in order to point out similarities and differences. Focus is given to the jurisprudence of the ECHR and different cases are presented, showing the way the Court has approached the subject overtime.


Total Quality Management – Evaluation. A bottom-up approach. Employees and trade unionists’ opinions


This thesis has been written in the framework of the “Public Finance & Pubic Policy” graduate studies programme of the Piraeus University of Applied Sciences.It attempts to record and analyze the concept of Total Quality Management (TQM) and its evaluation, taking into consideration public sector employees’ opinion,in particular,the opinions of employees working in the Decentralized Administration of Attica.
We will try to analyze and record the views of the civil servantsin order to examine whether they consider that the implementation of the Total Quality Management and its tools,notably the individual assessment of employees, as well as the Common Assessment Framework, aim to improve the services provided to the citizens, or they will lead to the strategic abolishment of these non-profitable services, in accordance with the memorandum commitments undertaken by the government in order to reduce the cost of the public sector and establish a “small, flexible coordinating state “.
In addition, we will try to highlight the positive attitude of the employees towards TQM, provided that its implementation will result in a better use of personnel capabilities and the development of their skills and knowledge so that they cope effectively with the various issues of their everyday work.
We will also examine and highlight the points of disagreement of trade unions that represent those employees (A.D.E.D.Y. and O.S.E.A.D.E.), in relation to the employee evaluation policy.


Internal Market in Electricity in the European Union and its Implementation in Greece


This thesis examines the situation that has developed in Greece and other European Union Member States that have proceeded with the liberalization of electricity.The various provisions and directives of the European Union on the smooth transition from the monopoly regime to the liberalization of the electricity market are also presented.
The paper provides an in-depth investigation of the changes made in Greece in this respect, includingtheir results.Also, a comparison is made between the present situation of the internal market for electricity and the one before its liberalization, when it was still under the monopoly of the Public Power Corporation.
Furthermore, the legislation regulating the generation, transmission and distribution of electricity, with a view to improving and integrating competitive electricity markets in the Community, is described in detail. In addition, a brief reference is made to the companies that are involved in the liberalization of electricity in Greece and their operation.
Finally, a research is carried out on the benefits gained and the difficulties that electricity organizations face in their attempt to create a fully competitive internal electricity market, including the strategies they follow to attract customers.


Efficiency in TaxAdministration. A Case Study on the Agency forPublic Revenue Investigations and Safeguarding of the Independent Authority for Public Revenue


For the past few years, mainly because of the recent economic and financial crisis in the country, economic research and policy have been focusing to a great extenton how Greece would get over this hurdle and manage to develop and move forward along with the developed countries of Europe. A key element to achieve this goal is the country’s tax-collection mechanism, which has a twofold role. On the one hand, it has the responsibility to combat tax evasion and collect taxes and, on the other, it has the role of shaping tax consciousness and creating a sense of justice for the citizens. The purpose of this thesis is to demonstrate, through a case study on the operation of the auditing service, namely the Agency for Public Revenue Investigations and Safeguarding, that the establishment of an effective tax administration mechanism is feasible and can be further developed in the future.


The United Nations’ International Strategy on Reducing Disaster Risks – The Alignment of Greece to the Sendai Objectives


The purpose of this essay is to highlight the UN’s global strategy on reducing natural disasters by creating communities capable of dealing with disasters driven by the belief that the decrease of natural disasters is the cornerstone of sustainable development.Furthermore, the alignment of Greece to this strategy and the defined objectives will be examined. First, a literature review presents the historical practices adopted by the international community, a community which clearly sets as its main goal to reduce the loss of human lives, economic resources and environmental capital. Next, the Yokohama and Hugo action plans are analyzed and the progress made in the practicesfollowed for decades are presented. In the subsequent chapter, reference is made to Greece’s alignment to the practices used in the past. Next, the Framework adopted during the 3rd World Conference on Disaster Risk Reduction held in Sendai, Japan, in March 2015 is presented, along with an analysis of the individual goals set. Finally, the last chapter focuses on the alignment of Greece with the Sendai objectives.


An overview of the shipping industry and financial analysis of eleven shipping companies


Shipping is one of the most powerful business areas of the economies that have a maritime power and therefore their development affects and is affected by a multitude of events. The phases of globalization undoubtedly influence to a great extent the course of business, and in particular that of the shipping companies, which by definition are of international character.
A fairly representative example, which also motivated this study, is the emergence of the global economic crisis that has significantly affected the entire planet notwithstanding the fact that it had its origins in the United States of America. The crisis in many countries was not only due to the destruction of the American financial system but also to a number of reasons coupled with the state of global economy. However, globalization and the interdependence of the various countries through it, undoubtedly affects the overall situation of societies and businesses. Shipping companies have been influenced and are continuously affected by global events, either positive or negative. The purpose of this study is to identify the impact of several events, mainly economic, on the course of eleven (11) shipping companies of Greek interests listed in the National Association of Securities Dealers Automated Quotations (NASDAQ). An analysis of their financial data overthe period 2013 -2016 is carried out in order to establish the degree to which the economic performance of these companies has been affected over these four years in relation to other companies listed in the stock market, to the general index and to other significant events.


The Pharmacy’s viability as a unit providing services in Primary Health Care


The Greek pharmacy is not a typical economic unit. Pharmacists are traders, but over and above their trading activity they are scientists who offer social services. This factorgives Greek pharmacists recognition and prestige among other professional groups. It is therefore worthwhile to examine whether the economic crisis that hit our country has affected both the pharmacists’ business operation and their social role. In order to capture the magnitude of the impact on the pharmacists’ economic and social activity, an attempt will be made to evaluate their responses to a structured questionnaire and to compare the results of this survey to previous data, and draw conclusions.Finally, an attempt will be made to show how traditional pharmacies can adapt to the new economic and social requirements and to registersome results as to how they perceive changes in their industry.




Vocational Education is a matter of great importance, particularly when we refer to the structures and human resources of the Public Sector as it is commonly accepted that it directly affects (positively or negatively) the efficiency and the quality of the services provided. (Tsekos, 1996 & 2003).
The objectives of this paper are twofold: to register human resource development in the public sector through vocational education; and to carry out a research into the training needs so as to identify the degree of necessity for public sector employees in-service training.For this purpose, reference is made, at national level, to the training methodology and to the constitutionally and legally authorized vocational training providers in the public sector.
In addition, reference is made to the entire body of legislation in force concerning the vocational training of human resources in the Public Sector.
A research was conducted in the National Public Services, Ministry of Economy and Development, and in particular in civil servants employed in the General Secretariat of Commerce & Consumer Protection, to identify the usefulness of vocationaleducation in the performance of their duties, and the possible need for further training and education through participation in specialized programs and seminars. (Passas&Tsekos, 2004).
The results of the above study will be analyzed and evaluated with a view to drawing useful conclusions. These conclusions will provide the basic method of verifying the necessity for continuous training of the human resources in the Public Sector.
This study has taken into consideration importantfactors that influence the final evaluation of the conclusions, such as the impact of demographic variables, such as gender, age, educational level and previous service.


Port policy and privatization of ports in Greece


In the port industry, the privatization of ports is a common phenomenon to such an extent that they gain a competitive advantage, in compliance with the requirements of globalization. However, in the case of Greece, apart from the globalization policies, which have as a result the growth of trade between East Asia and Europe, port privatization has been driven by the severe economic crisis in the country. Greece, in order to finance its public debt, has been forced to privatize its basic infrastructure and port privatization could not possibly be an exemption to the rule.
The privatization of ports can be implemented by various models, and the choice of the most effective model is the responsibility of port policy administrators. Port policy should adoptthe appropriate strategy so that the required privatization would be advantageoustothe port development and beneficial to the local communities and the country to which the port belongs. In Greece the privatization process of Piraeus Port Authority and Thessaloniki Port Authority was completed in 2016 and 2018 respectively through master concession agreements. The privatization model that was followed by the port managementin these two cases is not common since the state loses almost totally the its control of the port, hence the port services provided to the public are at stake. Taking into consideration the fact that private sector participation is under way for the rest of Port Organizations in Greece, the study investigates the results of the recent privatizations in Greece and focuses on the privatization of the Piraeus port. The conclusions of the study are valuable and could be used inthe formulation or improvement of port policy with regard to the privatization of port organizations in the country in the future.


Evaluation of the progress of the accounting reform implemented through the application of double-entry system in Municipalities (Presidential Decree 315/1999)


This study presents the evaluation of implementing the double-entry (accrual) accounting system (Presidential Decree 315/1999), in a number of Municipalities with the scope of obligatorily applying this system at all Greek Municipalities as dictated by the Kallikrates Law.
This was a difficult and demanding task with respect to time and human as well as material resources, requiring radical changes in the Financial Services of many Local Government Authorities, more specifically in their accounting and management systems operations. As in the case of any innovation, obstacles, reactions and established mentalities posed certain difficulties; even though problems have been reduced over the years, they have not been completely eliminated yet.
The adoption of the double entry system and accrual accounting by the Municipalities in our country in 2000 was a profound innovation that has affected the operation of organizations and the services they provide, and has benefited and enhanced the skills of the employees and the elected personnel of local government units.
This studycomparesthe single-entry system with the double entry system, and demonstrateshow the implementation of the double entry system in the Municipalities has paved the way for financial consolidation, transparency and accountability, especially at this time of economic crisis in our country.
It also points out the problems that this accounting reform has encountered since 2000 to date and there is also a specific reference to the difficulties of applying cost counting in Greek municipalities. For the purposes of this study and with the aim of drawing constructive conclusions, a questionnaire was sent to a sample of Municipalities to be completed by directors and employees in Finance Departments.
The results of the survey show that the consolidation of the double entry system and the gradual change in mentality and formation of the Financial Services of the municipalities have also revealed the followingproblems: delays in the preparation of their financial statements, absence or inappropriate application of Cost Accounting practices in a large number of municipalities and a loss of valuable information derived from balance sheets and auditors’ reports.


The Effects of the Debt Crisis on the Economics of Municipalities. Case Study: The Municipality of NeaSmyrni


The debt crisis that started in 2009 and continues to date, has changed to a great extent everyday routine of both public and private life in Greece. The country has undergone many and important changessince it resorted to the EU and the IMF for financial assistancein 2010. Initially, in the field of politics, the traditional switch of the two major parties in power ceased to exist, as did single-party governments. Political instability has emerged as one of the effects of the crisis, and this is due to the painful measures that the Governments have been called upon to make so that the funding from the EU and the IMF could continue smoothly.
However, there have been significant impacts on the everyday life of citizens. The sharp reductions in wages and pensions were not followed by similar reductions in the prices of products and consequently the purchasing power of the citizens declined. Besides, there has been a sharp increase of unemployment, which is still at high rates today, around 19%, especially that of young people. There have also been significant tax increases which have greatly aggravated the everyday lives of citizens. Also, one important effect is the migration of young people to another country in search of a better fortune.
In addition tothe effects on the everyday life of citizens, there have been effects on the state’s overall functioning. There is not enough space for an extensive presentation in this study, butit is worth consideringthe important changesin the overall management of finances which have been under the control of foreign lenders for so many years. Apart from Central Administration, other sectors of General Government, such as Local Authorities, Municipalities and Regions, have been affected by the crisis. The purpose of this study is to highlight the effects of the debt crisis on the economics of the Municipalities.
Because the crisis still exists, and because it is a fairly specialized issue for someone who has no experience, an attempt will be made for a simple approach to the issue. The aim is to identify the sectors of the Municipalities that were affected by the crisis, and through them to investigate whether the citizens’ daily life has been affected. Since there are no consolidateddata for all the municipalities in Greece, the case of Municipality of NeaSmyrniwasanalyzed to investigate the effects of the crisis on the various sectors and the everyday life of the citizens. The following sources were used in the research: the published financial data concerning Municipalities and Local Authorities, the State Budget Statements for the period 2011-2018, the Balance Sheets and Reports of the Municipality of NeaSmyrni, as well as personal interviews of former and active members of the Public Sector who are aware of the issues of Local Government.




Local Government Authorities are the link between citizens and the state at local level (Municipalities and Regions). This fact renders them largely responsible, through the dutiesassigned to them, forcreating and maintaining trust, solidarity and transparency.
As in the case of any organization whose prosperity comes primarily from its human potential, public agencies (in particular Local Government Organizations) should keep within their reach a workforce worthy of the expectations and needs of society.
Therefore, staff appraisal is a key factor in Local Government, as it assesses employees’ performance and determines the degree to which each employee performs their duties according to the predefined standards and objectives assigned to them. In addition, since employees’ performance is linked, to a larger or smaller extent,to their remuneration and other motivating factors, this makes staff appraisal even more imperative.
This dissertation aims to obtain information on how employees perceive the evaluation process and investigatethe degree of satisfaction with the existing evaluation system in Local Government Organizations. In addition, the study investigates the extent to which remuneration is a means of motivation and how this is related to employee performance. The case of the Municipality of Aegaleo was analysed in an attempt to answer the issues mentioned above.




In this study an extensive reference to the customs service, the legal framework of customs violations, and the process of punishing these offenses is initially made. Next, a comparison is made between simple customs offenses and smuggling offenses with regard to their geographical location, their frequency, the amount of the fines imposed and, finally, the collectability of these fines is investigated. Based on the results of a relevant research,the aim of this study is to propose improvement measures and good practices for increasing the collection of public revenues. An emphasis is placed on the necessity of rationalizing fines particularly at this stage, when the functions of all institutions are disputed over budgetary matters and are called upon to cope with cost-benefit issues.




The implementation of Total Quality Management Systems (TQM) is one of the most effective interventions in the field of public administration through the provision of quality services, cost control, flexibility and adaptation to environmental changes, utilization of both human resources and new technologies.The aim of this study is to assess the attitudes and perceptions of police and civilian personnel with reference to the implementation of Total Quality Management Systems in the public sector, in particular at the Headquarters of the Hellenic Police, under the Ministry of the Interior,taking into account the absence of these systems until recently.
The survey was conducted through the use of Google forms and hard copy questionnaires. Three hundred and one (301) questionnaires were completed.The research took place over the period of July 1st 2018 to September 1st 2018.


The role of remuneration as a motivating factor for employees of the banking sector and its comparative description over the period 2008-2018


The purpose of this paper is to highlight the employee motivation policy that has been adopted in the past few years in an increasing number of businesses as determined by senior executives who are trying to implement the basic functions of Management.
This policy has increased productivity and employee performance, but also, to a certain extent, it has contributed to the viability of the company.
There are many incentives employers use to motivate employees. However, the most important are remuneration, reward and promotion. According to employers, employees are motivated not only by financial reward, but also by a good working environment, by moral rewards and praise.
One of the most difficult challenges, amid a financial crisis,for a manager is employee motivation. Managers’ ability to encourage and motivate employees effectively is crucial to the smooth operation of a business organisation. An enterprise is made up of people who have to work towards a specific common goal.
The economic factor is one of the main incentives for employees to be efficient in their work. However, it is not the only important factor that contributes to job satisfaction and increases employee productivity. Equally important factors are the working environment and the feeling of employees that they are important for the business in which they work.
The rapid evolution of world culture and satisfying individual needs have led societies to pursue both monetary and moral remuneration. Nowadays, an employee is looking for a job in a company or organization that can offer both monetary and moral reward. Consequently, many employees move from company to company at regular intervals until they find one that can cover their needs. For this reason, the management’s role in motivating employees is particularly important.
The global economic crisis, however, could not leave unaffected such a valuable asset to man – remuneration– which is a prerequisite for both their daily survival and a better quality of life.
One of the sectors that has been severely affected by the crisis isthe banking sector. The contraction of the business sector and the “padlock” in a vast number of businesses led to pay reductions and redundancies in the banking sector
This research study attempts to investigate the role of remuneration as a motivating factor for employees in the banking sector, in the period of economic crisis.It also recommends measures that each banking organization could take with reference to remuneration so that there are no imbalances and injustices in the allocation of wages and employee remuneration, since banks and the state are inextricably linked in order to function properly.




Human Resource Management includes policies, practices, and cultural techniques that are relevant to managing people. This area is very important and is constantly evolving due to the need for understanding employees’ behavior and the efforts made to improve the efficiency and effectiveness of organizations.
The aim of this Master’s thesis, through the research that has been carried out, is to study the management and utilization of Human Resources in the Public Sector as a strategic tool for the development of Local Government Authorities.
In order to achieve the aforementioned objective, the paper attempts, both through a literature review and field research, to investigate factors such as the degree of job satisfaction of the employees; their opinion on work incentives; the means of measuring their efficiency, productivity, and performance; the existing forms of appraisal by their manager; their professional development as well as the balance between their professional and private life.




The taxpayers’ reactions to the imposition of taxes and the unequal distribution of tax burdens can have negative consequences for a state and for its citizens, especially when these reactions are related to the concealment of taxable income.
This study presents the evolution of tax evasion in relation to the changes of taxation measures which have been imposed by the governments over the years. The degree of the organization of control mechanisms is also investigated in order to examine if tax evasion can be tackled and whether the corruption of the administrative mechanism contributes to increasing tax evasion. The research was conducted by using questionnaires which were completed mainly by employees and pensioners and its results show thattax evasion is linked to the economic crisis and the subsequent unemployment.The respondents’ opinions on specific business fields thatevadetaxation is compared with the actual data published by the competent auditing services, so that conclusions can be drawn regarding both the efficiency of tax audits and the adequacy of taxation measures. The discrepancies resulting from this comparison may reveal long-term tax evasion.



The aim of this paper is to highlightthe usefulness of Internal Audit, not only as a control mechanism, but also as a “tool” of Administration. More specifically, it emphasises the importance of using Internal Audit, as well as the need to promote public integrity through ethical conduct and moral values, and the widespread use of preventive policies against corruption.
The integration of Internal Audit in the operation of local government authorities and its reinforcement in Public Administration will contribute to the proper functioning of the services provided by them.
  Preventive policies include rules of ethical conduct, awareness-raising measures, and building a culture of integrity.



The aim of this study is to highlight the forms and level of corruption in public administration, the causes that lead to it, the consequences it can cause, and to recommend, after carrying out the necessary empirical research, a framework of principles and rules at the practical level, which will make it possible to deal best with the main incidents of economic crime and corruption in the public sector in Greece.
Corruption in the public sector, and particularlyin tax audit mechanisms, which are investigatedin the present study except for the financial damage, generates widespread state malfunction and bureaucratic inefficiency of the state mechanism, exacerbating the phenomena of maladministration and the lack of transparency in state functions. The fiscal crisis in the eurozone and in our country and the parallel liquidity crisis of the financial system have drastically diversified the economic and social environment in Greece in recent years, calling for radical institutional changes. Combating effectively and eliminating the phenomenon of corruption in public administration has now become imperative and is the main subject of public debate. However, due to the fact that the war against this phenomenon is by its nature long, difficult, persistent and confronted with many obstacles, it requires both political will and know-how to create the right conditions for the most effective fight against corruption and maladministration.



This paper attempts to highlight the usefulness of the Authorised Economic Operator (AEO) in the operation of the international supply chain and modern commerce. It is especially important to emphasise the value and necessity of this institution in the current period, due to the major changes made to the EU and national customs legislation and customs procedures and formalities, upon entry (import), exit (export), storage and transit of goods to and from the territory of the European Union. In this context, the customs administrations seek to establish a network of economic operators who will adopt very strict safety criteria, transactional solvency and reliabilityin order to provide mutual recognition at international level on the one hand and on the other to reduce the time required for customs formalities and procedures for the benefit of both the economic operators themselves and the customs services of the Member States of the European Union.
This paper aims at investigating the institution of Authorized Economic Operator (AEO) during its ten years of operation both in Greece and in other countries of the European Union.
Initially, it focuses on the development process of the institution and then analyzes how it works highlighting the advantages and benefits it offers to businesses and the international supply chain.
Finally, it analyzes the data acquired through primary research and presents the findings. Based on these findings assumptions and hypotheses are presented and final conclusions are reached, including recommendations for the further improvement of the institution and the greatest possible utilization of the advantages for the benefit of businesses and the international supply chain.



This paper attempts to examine the issue of taxation and tax evasion –not tax avoidance, even if a relevant reference is made to it – in Greece in comparison with EU countries during the last eight years, from 2010 to 2017. Based on the investigation of the relevant literature, Internet and scientific sources, the paper presents and analyzes all the data obtained in order to achieve an as complete and comprehensive as possible examination of the subject. The first and second chapter introduces the concept of taxation together with the definitions of direct and indirect taxation. In this context, we also attempt a historical reflection on the practice of taxation, from antiquity to the present. In addition, in separate sub-chapters, the tax issue is analyzed in detail both in Greece and in the European Union in general. Data on the evolution of taxation practice during the recent years are also provided. In the third chapter, the meaning of tax evasion is given –as distinguished from the meaning of tax avoidance, which is also analyzed–including the practices that characterize it with special reference to property taxes and freelancers, as well as excise taxes imposed on consumption, e.g. the V.A.T. The fourth chapter focuses on the relevant legislative framework on which the practice of taxation is based, including the criminal offense of tax evasion. The fifth chapter of the thesis includes the methodology of research (interviews taken in five locations). The sixth and the seventh chapters include the results and conclusions drawnbased on the findings of the research.



In this paper, an attempt is made to understand the problem of forfeitures which burden the state budgets of the Greek government.The forfeitures are caused by loans in the form of state guarantees to various beneficiaries, in accordance with applicable regulations. These categories of beneficiaries include Public and Municipal Enterprises, Public Sector Banks, Insurance Organizations, Local Government Organizations, Hospitals, Cultural Institutions, Private Enterprises, Farmers, Agricultural Cooperatives, Victims of earthquakes and other natural disasters, Foreign borrowers.
The Greek state, in order to exercise social policy, grants state guarantees in the form of loans. The paper presents all the necessary information for understanding the state’s financing methods for the achievement of the operational objectives of the Greek State as provided for by the EU and Greece.Reference is made to Greek and EU case law where the guarantees of the Greek State are enacted and institutionalized. The paper also examines the extent of the impact these forfeitures have on the Public Deficit and Public Debt from 1980 to 2010 per decade.