Πλοήγηση ανά Συγγραφέα "Drogalas, George"
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Τεκμήριο Assessment of corporate governance via internal audit(2011-08) Drogalas, George; Pantelidis, Panagiotis; Vouroutzidou, Rania; Kesisi, EvanthiaTechnological advancements have recently sharpened the ever'increasing attention on internal auditing. Simultaneously, corporate governance has received wide attention in recent years because of the major accounting scandals and large'scale corporate failures. Unfortunately, there is no such a study for the case of Greece that examines the interaction between internal audit and corporate governance. In this concept, the main purpose of the present paper is to sketch in broad brushstrokes the relationship between internal audit and corporate governance. According to up'to'date theoretical and empirical literature, the results point out the factors that assess the interaction between internal audit and corporate governance.Τεκμήριο Evaluation of the effectiveness of internal audit in Greek Hotel Business(2011) Karagiorgos, Theofanis; Giovanis, Nikolaos; Drogalas, GeorgeThere is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the business success. The main purpose of the present paper is not only to examine the issue in a theoretical level, but also to present empirical evidence for the interaction between components of internal control system and performance of internal auditing in Greek hotel business. According to up-to-date theoretical and empirical literature, the results point out that all components of internal audit are vital for the effectiveness of internal audit and consequently in the business survival and success.Τεκμήριο Internal control system and management information systems(2008) Karagiorgos, Theofanis; Chatzispirou, Ioanna; Drogalas, GeorgeRapid changes in information technology and managerial practices in many organizations were forcing efficient internal audit as a tool for reducing the total risk. Simultaneously, information has become one of the most valuable assets of the corporation, and must be protected with care and concern, because business continuity and success are heavily dependent upon the integrity and continued availability of critical information. Within this framework of extremely fluid business environment, the objective of this research is to explore the existence and adequacy of internal control system in management information systems. The results point out that internal auditors pay attention to “traditional” risks that are associated with information systems’ security, while they should take into consideration risks and controls associated with the other units, in order to make information system audit’s function more effective, improving thereby the internal audit’s operation.Τεκμήριο International Banking System. Conceptual approach, advantages and risks(2011-08) Pantelidis, Panagiotis; Vouroutzidou, Rania; Drogalas, George; Anastasiadou, KiriakiIn a highly volatile business environment the internationalization of banking is a major issue of the international economy of the business. However, minor number of researchers has indulged to the conceptual definition of ‘international banking’. In this light, the aim of this paper is to indicate not only the conceptual approach of the term ‘international banking’ but the evaluation of the advantages and disadvantages of the international extensions of the banks. Through an extensive review of the international literature the results of the research confirms the resulting set of benefits arising from the internationalization of banking. The support of the results using modern statistic methods is a proposal for future research.Τεκμήριο Investigating customer satisfaction and service quality in academic libraries: the case of Technological Educational Institute of Central Macedonia(2013) Dimitriadis, Sotirios G.; Vrana, Vasiliki; Dimitriou, Stylianos; Kalaitzis, Vasileios; Drogalas, GeorgeCustomer satisfaction and service quality policies have been established in recent years in academic libraries’ management. However, setting regulations and imposing procedures requires reliable methods to evaluate actions. The Technological Educational Institute (TEI) of Central Macedonia is a university institute committed to provide excellent services to its stakeholders, by developing ongoing dialogue. In order to investigate the library users’ habits and assess their satisfaction on provided services, a survey has been conducted. An online questionnaire was developed based on MOPAB’s (Total Quality Management Unit of Greek Academic Libraries) guidelines for data collection and was then distributed to library users. Such questionnaires can be a valuable instrument for monitoring user satisfaction on a systemic manner and improving service quality in libraries. Moreover, the questionnaire could be used, after adjustments, as a benchmarking tool for Greek academic libraries. The analysis revealed that even though users do not fully utilise all services, they manifest a high level of satisfaction.Τεκμήριο Major studies of internal auditing: Greece in conjunction with Europe(2011-08) Pantelidis, Panagiotis; Drogalas, George; Ioannidou, Euaggelia; Kesisi, EvanthiaOrganizations have encountered rapid changes in economic complexity, expanded regulatory requirements, and technological advancements in recent years. These changes have sharpened the interest around internal auditing. However the amount of researchers who examined internal audit throughout Europe, a limited number of researchers in Greece examined the theoretical framework, the role and the effectiveness of internal auditing. In this context, the present paper aims to broaden the understanding of how internal auditing is practised throughout Greece. To be more specific, this study contributed to the literature by summarising the major studies addressing internal auditing and related issues in Europe and Greece. The results indicate the basic scientific interests about internal audit in Greece and the interaction with the studies conducting in Europe.Τεκμήριο Reasons for Promoting Fixed Asset Investment Projects in the Region of Greece: The Example of the Prefecture of Serres. A Qualitative Research(2012) Giovanis, Nikolaos; Drogalas, GeorgeThe evaluation of the disposal of both resources and modes of decision making with specific criteria, regarding the promotion of fixed investments, is the first step to the lasting and successful course of a business. This paper presents the results of a qualitative research with reference to the reasons for promoting the fixed assets investments in the region of Greece. The survey was conducted through in-depth interviews of 21 executives in the Prefecture of Serres. The results of the survey showed that the fundamental promotion factor is the existence of low investment risk accompanied with both reasonable and stable profitability, during the investment’s useful life.Τεκμήριο The role of internal audit in Bank’s M&As(2012) Drogalas, George; Pantelidis, Panagiotis; Zlatinski, Paraskeui; Paschaloudis, DimitrisOrganizations have encountered rapid changes in economic complexity, expanded regulatory requirements, and technological advancements in recent years. These changes have given the internal audit function a set of expanded opportunities to support management and provide services to other organizational functions (Hass and Burnaby, 2006). Simultaneously, recently numerous mergers have been realized. While academics and practitioners have long discussed both internal audit and bank M&As, the relationship between internal audit and M&As continues to be an elusive concept. For this reason, this study aims to provide some insight on the contribution of internal audit to effective M&As procedure. The empirical results affirm the importance of internal audit on bank’s acquisitions activity.