Allium panormitisi (Amaryllidaceae), a new autumn-flowering species from Symi Island, SE Aegean, Greece

Allium panormitisi, from the island of Symi (SE Aegean, Greece), is described as a species new to science. It is an autumn-flowering species of Allium section Codonoprasum (Amaryllidaceae) and is classified as endangered (EN) according to IUCN criteria. Its morphology, karyology and conservation status are presented and discussed, in addition to its taxonomic relationships to other autumnal species of A. sect. Codonoprasum distributed in the E Mediterranean area.</jats:p

Μελέτη διάχυτης ακτινοβολίας στην περιοχή της Αθήνας:Μοντέλα για τον υπολογισμό της

Η εργασία αξιοποιεί τις μετρήσεις της άμεσης και της διάχυτης ηλιακής ακτινοβολίας στην περιοχή της Αθήνας και προτείνει μοντέλο υπολογισμού της.Επίσης συγκρίνει το πειραματικό μοντέλο με άλλα μοντέλα της διεθνούς βιβλιογραφίας.This thesis uses data for direct and diffuse solar radiaton from the city of Athens and suggests a model for computing diffuse radiation.It also compares the above model with other models found in the international bibliography

An Estimation of the Relationship between Taxation Environment and Real Property Asset Value

AbstractThe paper, following Laffer's basic idea, is focused on property asset value. Changes in tax rates have two effects on tax revenues: the arithmetic effect and the economic effect. The arithmetic effect is simply that if tax rates are lowered, tax revenues (per euro of tax base) will be lowered by the amount of the decrease in the rate. The economic effect, however, recognizes the positive impact that lower tax rates have on property assets by providing incentives to increase this activity. Raising tax rates has the opposite economic effect by penalizing participation in property assets activities. The arithmetic effect always works in the opposite direction from the economic effect. The property assets are affected, not only by property tax, but from all other direct and indirect taxes and, thus, the taxation environment has serious impact in Real Estate activities.By constructing a Whole-Life Costing (WLC) model for a commercial property asset and by using sensitivity analysis we examine the impact of tax environment, ceteris paribus, on a property asset value. With this way, we estimate the level of tax rate per tax and globally, penalizing the participation on commercial property assets activities.With this procedure we find and present the relation between tax environment and real property asset value in order to contribute to the current debate concerning the performance of the real estate sector

A Quantitative Approach to Measure Tax Competitiveness Between EU Countries

The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies manages to attract productive factors, funds and investments from other intra- and inter-countries. The value added tax (VAT), property tax as well as corporate and personal taxes are examined for the twenty seven (27) European Union (EU) countries. The methods applied consist of Least Square Dummy variable models and the results from the estimations for each one of the aforementioned taxes are integrated into a new total competitiveness taxation index (TCTI), following weighted hierarchical quantitative approaches. Our findings suggest that significant differences still exist between the countries examined and the application of diverse tax regime systems results in various tax performances. Using the above procedure, we also find that subgroups exist within the (27) EU countries and that EU lacks taxation policies with common rules or restrictions. Following the TCTI methodology proposed by this research, a tool for monitoring EU tax regimes is introduced in order to assist in the EU integration to a common tax regime