https://www.um.edu.mt/library/oar/handle/123456789/31066 Wed, 22 Apr 2026 11:28:07 GMT 2026-04-22T11:28:07Z https://www.um.edu.mt/library/oar/handle/123456789/31235 Title: Healthcare resources consumed by foreign patients in the public hospitals of East Macedonia and Thrace Authors: Tsitsakis, Georgios; Batzios, Christos; Florou, Giannoula; Karasavvoglou, Anastasios; Polychronidou, Persefoni Abstract: The rising healthcare expenditures as percentage of GDP is a reality that all developed countries have to deal with. Epidemiologic standards have changed dramatically since the past. The rapid development of knowledge in the scientific field of medicine and the new state of the art medical technology has led to new treatments for various health problems. Prior fatal diseases have become chronic, and life expectancy has risen significantly, leading healthcare costs to explosion. Healthcare spending in Greece has been increased between 2000 and 2009 at a rapid rate of 6.1% per year, but it has dropped the following years, driven by a sharp reduction in public spending on health care as part of government-wide efforts to reduce the large budgetary deficit. This situation has caused an increasing offence sense in population. On the other hand, the last years, Greece has become an immigrant (legal and illegal) reception centre. This study presents comparative data about the consumed resources by Greek and foreign patients in the public hospitals of east Macedonia and Thrace for the years 2006-2010. Wed, 01 Jan 2014 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/31235 2014-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/31140 Title: The impact of effective human resource management practices on job satisfaction : the case of National Bank of Greece Authors: Dimitriadis, Efstathios; Sarafidou, Anna; Kaltsidou, Despoina Abstract: An organization’s success in today's competitive business environment is mainly based on human capital and banking institutions and there is no exception to this. Satisfied and loyal employees are the most important assets of an organization, and primarily responsible for productivity and profitability. This study examines the level of employee satisfaction in the National Bank of Greece and attempts to identify the contributing factors. The survey covered 366 employees in Greek branches of the National Bank of Greece, and was conducted with the use of a questionnaire. The analysis of the results indicated moderate levels of job satisfaction in the majority of employees while the main factors contributing to job satisfaction were collegial relationships and relationships with superiors. By contrast, the promotion policy and potential empowerment and participation, may probably need improvement and corrective measures as they not only don’t constitute a source of satisfaction for the employees of the National Bank of Greece, but fluctuate within the limits of neutrality and discontent. Wed, 01 Jan 2014 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/31140 2014-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/31139 Title: Pacioli’s innovation in accounting : business or academic affairs Authors: Kalantonis, Petros; Goumas, S.; Hassapis, K.; Cantzos, C. Abstract: According to the accounting literature there is no evidence for earlier use of “doubleentry”, as documented by Luca Pacioli in his Summa de Arithmetica Geometrica Proportioni et Proportionalita (1494), before the 13th century AD. Littleton’s popular thesis links doubleentry to the increased intensity in modern times (as compared with in antiquity) of two (all inclusive) groups of economic and technical “antecedents”, while Hoskin and Macve (1986) explain the articulation of double-entry in early Renaissance as an aspect of the new way of writing the text (“new textuality”), that was being developed around same time in Europe by scholars who saw in it (and in accounting, albeit with no particular interest in double-entry itself then) the potential of new power-knowledge relationships. In this study we attempt to explore if double entry, the innovative method for the accounting technology, is business or academic affairs. Wed, 01 Jan 2014 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/31139 2014-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/31138 Title: Management accounting systems, top management team’s risk characteristics and their effect on strategic change Authors: Theriou, Nikolaos G.; Aggelidis, Vassilis Abstract: Globalization intensifies world competition which leads to continuous market and industry changes that force the majority of organizations to reconsider their strategic position and engage in strategic changes, mostly, through continuous innovation and new product development with smaller life cycles. These strategic actions have developed an environment with increased complexity, uncertainty and risk. On the other hand, organizations differ in their ability to realize strategic changes, depending on many factors that affect their strategic management process. The aim of this paper is to examine the effect of TMTs risk characteristics (risk propensity, risk perception and risk taking), on the extent of strategic change both, directly and indirectly, through the design and use of the management accounting system (MAS). The proposed research model is tested via a survey on 133 top management teams, from large size enterprises with more than 250 employees throughout Greece. Our finding suggest that (a) risk taking characteristic is determined by the other two risk characteristics of risk perception and risk propensity, and (b) there is a direct and a significant indirect relationship between TMTs’ risk taking decisions and their strategic changes, affected by the intervening mediating role of the broad-scope and interactive use of MAS. The results of the study will help organisations to understand the significance of MAS use and the intervening effect on the relationship between TMTs risk characteristics and their strategic decision making process when considering new strategic changes. Wed, 01 Jan 2014 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/31138 2014-01-01T00:00:00Z