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  <title>EconStor Collection:</title>
  <link rel="alternate" href="https://hdl.handle.net/10419/66569" />
  <subtitle />
  <id>https://hdl.handle.net/10419/66569</id>
  <updated>2026-04-28T15:29:35Z</updated>
  <dc:date>2026-04-28T15:29:35Z</dc:date>
  <entry>
    <title>Internal auditing in public administration (hellenic court of audit) according to the international standards on auditing: The abrogation of preventive control and the budgetary independence</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/340102" />
    <author>
      <name>Nteka, Nikoletta</name>
    </author>
    <author>
      <name>Zalimidou, Elisabeth</name>
    </author>
    <id>https://hdl.handle.net/10419/340102</id>
    <updated>2026-04-25T02:58:59Z</updated>
    <published>2025-01-01T00:00:00Z</published>
    <summary type="text">Title: Internal auditing in public administration (hellenic court of audit) according to the international standards on auditing: The abrogation of preventive control and the budgetary independence
Authors: Nteka, Nikoletta; Zalimidou, Elisabeth
Abstract: This study investigates the evolution of internal auditing within the Greek public administration, with a specific focus on Local Self-Government Institutions (LSGIs) and the role of the Hellenic Court of Audit. It examines the transition from traditional preventive financial control toward a model of ex-post auditing grounded in fiscal autonomy, transparency, and accountability, in alignment with International Public Sector Accounting Standards (IPSAS). The paper underscores the legal context, structures, and functionalities of the changes based on the Law 4270/2014 and the Presidential Decree 54/2018 that aims at strengthening the reforms in the public secto accounting and accrual basis, IFRS. The main focus is made on the change of the last line of control, and the general impact on the local authorities. The implication drawn from this is that decentralisation of financial management has employed potentials as well as challenges; the variation demonstrate that the administrative preparedness for the LSGIs implementation is crucial. The study concludes that the effective implementation of these reforms depends on enhancing internal control systems, standardizing reporting procedures, and fostering a governance culture rooted in professionalism and public accountability. The research contributes to the discourse on public sector modernization and offers insights into the alignment of national auditing frameworks with international standards to support transparent and efficient public financial management.</summary>
    <dc:date>2025-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Assessing the causal link between human capital and GDP in Southern European countries</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/340101" />
    <author>
      <name>Garafas, Georgios</name>
    </author>
    <id>https://hdl.handle.net/10419/340101</id>
    <updated>2026-04-25T02:59:03Z</updated>
    <published>2025-01-01T00:00:00Z</published>
    <summary type="text">Title: Assessing the causal link between human capital and GDP in Southern European countries
Authors: Garafas, Georgios
Abstract: Purpose: The purpose of this study is to empirically evaluate if there is a causal relationship between human capital and GDP in four southern European countries-Portugal, Italy, Greece, and Spain-that have been severely affected by the 2008 financial crisis. Design/methodology/approach: The analysis begins by analyzing the order of integration of the time series under examination to determine the optimal method for determining the presence of causal links. Given that the order of integration varies by country, the Toda-Yamamoto (1995) approach was used. Annual data were employed for the human capital index and real GDP. Findings: The empirical analysis results indicate that the relationship between economic growth and human capital varies substantially among countries. Specifically, no causal relationship was identified in Portugal and Spain, whereas a causal relationship is observed only from GDP to human capital in Italy. In Greece, human capital appears to Granger cause economic growth. Research limitations/implications: The observed differences in causal linkages may reflect the economic structures, education systems, and policies in each country. Originality/value: The study contributes to the existing literature by demonstrating that each country's economic and political factors have a unique impact on human capital effectiveness.</summary>
    <dc:date>2025-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>The role of Taiwan's venture capital industry in the development of fintech startups: Resource provider, risk manager or value creator?</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/340099" />
    <author>
      <name>Sheng, Tzu-Chun</name>
    </author>
    <author>
      <name>Chang, Chiu-Ying</name>
    </author>
    <id>https://hdl.handle.net/10419/340099</id>
    <updated>2026-04-25T02:58:53Z</updated>
    <published>2025-01-01T00:00:00Z</published>
    <summary type="text">Title: The role of Taiwan's venture capital industry in the development of fintech startups: Resource provider, risk manager or value creator?
Authors: Sheng, Tzu-Chun; Chang, Chiu-Ying
Abstract: Purpose: This study investigates the multifaceted role of Taiwan's venture capital (VC) industry in the development of financial technology (Fintech) startups. Specifically, it examines the VC industry's contributions as resource providers, risk managers, and value creators throughout the various stages of a startup's lifecycle-from establishment to growth and eventual exit. Design/methodology/approach: A qualitative research methodology was adopted, employing semi-structured in-depth interviews with industry experts. This approach enabled a comprehensive exploration of how the VC industry supports Fintech startups during the stages of establishment, growth, and strategic exit, focusing on the provision of resources, risk management practices, and value creation activities. Findings: The research findings highlight that Taiwan's VC industry predominantly acts as a resource provider during the early stages of Fintech startups, offering critical support such as funding, industry connections, and strategic guidance. As startups transition to the growth stage, VCs take on the role of risk managers, mitigating potential risks through portfolio diversification, risk control measures, and active oversight. In the mature stage, the role of VCs evolves into that of value creators, where they contribute to startups' strategic goals and facilitate value realization through carefully planned exits and additional operational support. Collectively, these roles underscore the VC industry's pivotal involvement in fostering the development and success of Fintech startups. Research limitations/implications: This study is limited by its reliance on qualitative data from expert interviews, which may not fully capture the breadth of VC practices across sectors or regions. Future research could include quantitative analyses or comparative studies to provide broader insights. Despite these limitations, the findings offer valuable perspectives on the strategic functions of VCs in supporting Fintech ecosystems. Originality/value: This study contributes to the limited body of literature on the role of venture capital in Fintech startup ecosystems, with a specific focus on Taiwan. By delineating the distinct roles of VCs across different stages of startup development, the research offers a novel framework for understanding how VCs drive innovation, mitigate risks, and enhance value creation. These insights are particularly relevant for policymakers, entrepreneurs, and investors aiming to optimize the impact of venture capital on the Fintech industry.</summary>
    <dc:date>2025-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>The role of the European Union and subsidized European programs in promoting regional development in the Peloponnese region and in the manufacturing sector</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/340100" />
    <author>
      <name>Georgios, Kyriakopoulos N.</name>
    </author>
    <author>
      <name>Petropoulos, Dimitrios P.</name>
    </author>
    <id>https://hdl.handle.net/10419/340100</id>
    <updated>2026-04-25T02:58:41Z</updated>
    <published>2025-01-01T00:00:00Z</published>
    <summary type="text">Title: The role of the European Union and subsidized European programs in promoting regional development in the Peloponnese region and in the manufacturing sector
Authors: Georgios, Kyriakopoulos N.; Petropoulos, Dimitrios P.
Abstract: The European Union plays an especially significant role in promoting regional development, competitiveness in the Member States, innovation, and a range of strategic funding initiatives. Over the last 20 years, the Peloponnese region in Greece has benefited significantly from these programmes, particularly in the manufacturing sector. This work aims to demonstrate how European funding programs have significantly contributed to the transformation of the manufacturing sector in the Peloponnese, fostering innovation, sustainability, and competitiveness. By channeling resources into higher value-added activities, encouraging entrepreneurship, and supporting technological upgrades, these programs have generated measurable economic and social benefits.</summary>
    <dc:date>2025-01-01T00:00:00Z</dc:date>
  </entry>
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