920 resultados para Greece.
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An exhibition of rare Greek printed books, with printed items dating from 1488 to recent decades, and rarely seen in one setting. This exhibition focuses on the typographic continuity of Greek literary culture.
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Purpose – The purpose of this study is to examine the use of accrual-based vs real earnings management (EM) by Greek firms, before and after the mandatory adoption of International Financial Reporting Standards (IFRS). The research is motivated by the fact that past studies have indicated the existence of significant levels of EM for Greece in particular before IFRS. Design/methodology/approach – Accrual-based earnings management (AEM) is examined by assessing performance-adjusted discretionary accruals, while real earnings management (REM) is defined in terms of abnormal levels of production costs, discretionary expenses, and cash flows from operations, for a three-year period before and after the adoption of IFRS in 2005. Findings – The authors find evidence on a statistically significant shift from AEM to REM after the adoption of IFRS, indicating the replacement of one form of EM with the other. Research limitations/implications – The validity of the results depends on the ability of the empirical models used to efficiently capture the existence of AEM and REM. Practical implications – IFRS adoption aims to improve accounting quality, especially in countries with high need for such an improvement; however, the tendency to substitute one form of EM with another highlights unintended consequences of IFRS adoption, which do not improve the informational content of financial statements if EM continues under different forms. Originality/value – Under the expectation that IFRS adoption should lead to improvements in accounting quality, this study examines whether IFRS actually led to a reduction of EM practices for a country with exceptionally high levels of EM before IFRS, by accounting for all possible forms of EM.
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This report focuses on the rise of the Golden Dawn in the context of economic, social and political crisis, as well as the fascist character of the party.
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In dieser Studie werden strukturgeologische, metamorphe und geochronologische Daten benutzt, um eine Quantifizierung tektonischer Prozesse vorzunehmen, die für die Exhumierung der Kykladischen Blauschiefereinheit in der Ägäis und der Westtürkei verantwortlich waren. Bei den beiden tektonischen Prozessen handelt es sich um: (1) Abschiebungstektonik und (2) vertikale duktile Ausdünnung. Eine finite Verformungsanalyse an Proben der Kykladischen Blauschiefereinheit ermöglicht eine Abschätzung des Beitrags von vertikaler duktiler Ausdünnung an der gesamten Exhumierung. Kalkulationen mit einem eindimensionalen, numerischen Model zeigt, daß vertikale duktile Ausdünnung nur ca. 10% an der gesamten Exhumierung ausmacht. Kinematische, metamorphe und geochronologische Daten erklären die tektonische Natur und die Evolution eines extensionalen Störungssystems auf der Insel Ikaria in der östlichen Ägäis. Thermobarometrische Daten lassen erkennen, daß das Liegende des Störungssystems aus ca. 15 km Tiefe exhumiert wurde. Sowohl Apatit- und Zirkonspaltspurenalter als auch Apatit (U-Th)/He-Alter zeigen, daß sich das extensionale Störungssystem zwischen 11-3 Ma mit einer Geschwindigkeit von ca. 7-8 km/Ma bewegte. Spät-Miozäne Abschiebungen trugen zur Exhumierung der letzten ~5-15 km der Hochdruckgesteine bei. Ein Großteil der Exhumierung der Kykladischen Blauschiefereinheit muß vor dem Miozän stattgefunden haben. Dies wird durch einen Extrusionskeil erklärt, der ca. 30-35 km der Kykladischen Blauschiefereinheit in der Westtürkei exhumierte. 40Ar/39Ar und 87Rb/86Sr Datierungen an Myloniten des oberen Abschiebungskontakts zwischen der Selçuk Decke und der darunterliegenden Ampelos/Dilek Decke der Kykladischen Blauschiefereinheit als auch des unteren Überschiebungskontakts zwischen der Ampelos/Dilek Decke und den darunterliegenden Menderes Decken zeigt, daß sich beide mylonitische Zonen um ca. ~35 Ma formten, was die Existenz eines Spät-Eozänen/Früh-Oligozänen Extrusionskeils beweist.
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The Pelagonian Zone and the Vardar Zone in Greece represent the western part of the Hellenide hinterland (Internal Hellenides). While the Pelagonian Zone comprises predominantly crystalline basement and sedimentary cover rocks, the Vardar Zone has long been regarded as an ophiolite-decorated suture zone separating the Pelagonian Zone from the Serbo-Macedonian Massif to the east. Felsic basement rocks from both areas, with the main focus put on the Pelagonian Zone, were dated in order to identify the major crust-forming episodes and to improve the understanding of the evolutionary history of the region. The interpretation of the single-zircon geochronology results was aided by geochemical investigations. The majority of the basement rocks from the Pelagonian Zone yielded Permo-Carboniferous intrusion ages around 300 Ma, underlining the importance of this crust-forming event for the Internal Hellenides of Greece. Geochemically these basement rocks are classified as subduction-related granitoids, which formed in an active continental margin setting. An important result was the identification of a Precambrian crustal unit within the crystalline basement of the Pelagonian Zone. Orthogneisses from the NW Pelagonian Zone yielded Neoproterozoic ages of c. 700 Ma and are so far the oldest known rocks in Greece. These basement rocks, which are also similar to active margin granitoids, were interpreted as remnants of a terrane, the Florina Terrane, which can be correlated to a Pan-African or Cadomian arc. Since the gneisses contain inherited zircons of Middle to Late Proterozoic ages, the original location of the Florina Terrane was probably at the northwestern margin of Gondwana. In the Vardar Zone an important phase of Upper Jurassic felsic magmatism is documented by igneous formation ages ranging from 155 to 164 Ma. The chemical and isotopic composition of these rocks is also in accord with their formation in a volcanic-arc setting at an active continental margin. Older continental material incorporated in the Vardar Zone is documented by 319-Ma-old gneisses and by inherited zircons of mainly Middle Palaeozoic ages. The prevalence of subduction-related igneous rocks indicates that arc formation and accretion orogeny were the most important processes during the evolution of this part of the Internal Hellenides. The geochronological results demonstrate that most of the Pelagonian Zone and the Vardar Zone crystalline basement formed during distinct pre-Alpine episodes at c. 700, 300 and 160 Ma with a predominance of the Permo-Carboniferous magmatic phase.
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The Neolithic is characterized by the transition from a subsistence economy, based on hunting and gathering, to one based on food producing. This important change was paralleled by one of the most significant demographic increase in the recent history of European populations. The earliest Neolithic sites in Europe are located in Greece. However, the debate regarding the colonization route followed by the Middle-eastern farmers is still open. Based on archaeological, archaeobotanical, craniometric and genetic data, two main hypotheses have been proposed. The first implies the maritime colonization of North-eastern Peloponnesus from Crete, whereas the second points to an island hopping route that finally brought migrants to Central Greece. To test these hypotheses using a genetic approach, 206 samples were collected from the two Greek regions proposed as the arrival point of the two routes (Korinthian district and Euboea). Expectations for each hypothesis were compared with empirical observations based on the analysis of 60 SNPs and 26 microsatellite loci of Y-chromosome and mitochondrial DNA hypervariable region I. The analysis of Y-chromosome haplogroups revealed a strong genetic affinity of Euboea with Anatolian and Middle-eastern populations. The inferences of the time since population expansion suggests an earlier usage of agriculture in Euboea. Moreover, the haplogroup J2a-M410, supposed to be associated with the Neolithic transition, was observed at higher frequency and variance in Euboea showing, for both these parameters, a decreasing gradient moving from this area. The time since expansion estimates for J2a-M410 was found to be compatible with the Neolithic and slightly older in Euboea. The analysis of mtDNA resulted less informative. However, a higher genetic affinity of Euboea with Anatolian and Middle-eastern populations was confirmed. These results taken as a whole suggests that the most probable route followed by Neolithic farmers during the colonization of Greece was the island hopping route.
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One of the key for the understanding of an orogenic belt is the characterization of the terranes involved and the identification of the suture(s) separating crustal blocks: these are essential information for large-scale paleo-reconstructions. In addition, the structural relationships between the terranes involved in the collisional processes and the eventual UHP relicts may provide first order inputs to exhumation models of subducted rocks. The structure of the Rhodope Massif (northern Greece and southern Bulgaria) results from the stacking of high-grade nappes during a continental collision, which age is comprised between Latest-Jurassic and Early-Cenozoic. UHP and HP relicts, associated with oceanic and ultramafic material, suggest the presence of a dismembered suture zone within the massif. The location of this suture remains unclear; furthermore, up to now, the UHP and eclogitic localities represent isolated spots and no synthesis on their structural position within the massif has been proposed. The first aim of this work is to define the relationships between HP-UHP relicts, crustal blocks, shear zones and amphibolitic material. To achieve this objective, we characterized the accreted blocks in terms of protoliths ages of the orthogneisses mainly along two cross sections on the Greek part of the belt. Geochemical affinities of meta-igneous rocks served as a complementary tool for terrane characterization and geodynamic interpretation. Single-zircon Pb-Pb evaporation and zircon U-Pb SHRIMP dating of orthogneiss protoliths define two groups of intrusion-ages: Permo-Carboniferous and Late Jurassic-Early Cretaceous. Structurally, these two groups correspond to distinct units: the Late Jurassic gneissic complex overthrusts the one bearing the Permo-Carboniferous orthogneisses. Mylonites, eclogites, amphibolites of oceanic affinities, and UHP micaschists, mark a “melange” zone, intensively sheared towards the SW, which separates the two units. Thus, we interpret them as two distinct terranes, the Rhodope and Thracia terranes, separated by the Nestos suture. The correlation of our findings in northern Greece to the Bulgarian part of the Massif suggests a northern rooting of the Nestos Suture. This configuration results of the closure of a marginal oceanic basin of the Tethys system by a north-directed subduction. This interpretation is supported by the geochemical affinities of the orthogneisses: the Late-Jurassic igneous rocks formed by subduction-related magmatism, pprobably the same north-directed subduction that gave rise to the UHP metamorphism of the metasediments of the “melange” zone. It is noteworthy that the UHP-HP relicts seem to be restricted to the contact between the two terranes suggesting that the UHP relicts are exhumed only within the suture zone. Furthermore, the singularity of the suture suggests that the Late-Jurassic subduction explains the occurrence of UHP and eclogite relicts in the Central Rhodope despite the large age range previously attributed the UHP and/or HP stage.
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The present study describes a Late Miocene (early Tortonian - early Messinian) transitional carbonate system that combines elements of tropical and cool-water carbonate systems (Irakleion Basin, island of Crete, Greece). As documented by stratal geometries, the submarine topography of the basin was controlled by tilting blocks. Coral reefs formed by Porites and Tarbellastrea occurred in a narrow clastic coastal belt along a „central Cretan landmass“, and steep escarpments formed by faulting. Extensive covers of level-bottom communities existed in a low-energy environment on the gentle dip-slope ramps of the blocks that show the widest geographical distribution within the basin. Consistent patterns of landward and basinward shift of coastal onlap in all outcrop studies reveal an overriding control of 3rd and 4th order sea level changes on sediment dynamics and facies distributions over block movements. An increasingly dry climate and the complex submarine topography of the fault block mosaic kept sediment and nutrient discharge at a minimum. The skeletal limestone facies therefore reflects oligotrophic conditions and a sea surface temperature (SST) near the lower threshold temperature of coral reefs in a climatic position transitional between the tropical coral reef belt and the temperate zone. Stable isotope records (δ18O, δ13C) from massiv, exceptionally preserved Late Miocene aragonite coral skeletons reflect seasonal changes in sea surface temperature and symbiont autotrophy. Spectral analysis of a 69 years coral δ18O record reveals significant variance at interannual time scales (5-6 years) that matches the present-day eastern Mediterranean climate variability controlled by the Arctic Oscillation/North Atlantic Oscillation (AO/NAO), the Northern Hemisphere’s dominant mode of atmospheric variability. Supported by simulations with a complex atmospheric general circulation model coupled to a mixed-layer ocean model, it is suggested, that climate dynamics in the eastern Mediterranean and central Europe reflect atmospheric variability related to the Icelandic Low 10 million years ago. Usually, Miocene corals are transformed in calcite spar in geological time and isotope values are reset by diagenetic alteration. It is demonstrated that the relicts of growth bands represent an intriguing source of information for the growth conditions of fossil corals. Recrystallized growth bands were measured systematically in massive Porites from Crete. The Late Miocene corals were growing slowly with 2-4 mm/yr, compatible with present-day Porites from high latitude reefs, a relationship that fits the position of Crete at the margin of the Miocene tropical reef belt. Over Late Miocene time (Tortonian - early Messinian) growth rates remained remarkably constant, and if the modern growth temperature relationship for massive Porites applies to the Neogene, minimum (winter) SST did not exceed 19-21°C.
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In the present thesis, the geochemistry, petrology and geochronology of ophiolite complexes from central northern Greece were studied in detail in order to gain insights on the petrogenetic pathways and geodynamic processes that lead to their formation and evolution. The major- and trace-element content of minerals and whole rocks from all four ophiolite complexes was determined using high-precision analytical equipment. These results were then coupled with Nd and Sr isotopic measurements. In order to precisely place the evolution of these ophiolites in time, U-Pb geochronology on zircons was conducted using a SHRIMP-II. The data obtained suggest that the ophiolites studied invariably show typical characteristics of subduction-zone magmatism (e.g. negative Nb anomalies, Th enrichment). In N-MORB-normalised multielement profiles the high field-strength elements display patterns that vary from depleted to N-MORB-like. Chondrite-normalised rare-earth element (REE) profiles show flat heavy-REE patterns suggesting a shallow regime of source melting for all the ophiolites, well within the stability field of spinel lherzolite. The majority of the samples have light-REE depleted patterns. 87Sr/86Sr isotopic ratios range from 0.703184 to 0.715853 and are in cases influenced by alteration. The εNd values are positive (the majority of the mafic samples is typically 7.1-3.1) but lower than N-MORB and depleted mantle. With the exception of the Thessaloniki ophiolite that has uniform island-arc tholeiitic chemical characteristics, the rest of the ophiolites show dual chemistry consisting of rocks with minor subduction-zone characteristics that resemble chemically back-arc basin basalts (BABB) and rocks with more pronounced subduction-zone characteristics. Tectonomagmatic discrimination schemes classify the samples as island-arc tholeiites and back-arc basin basalts or N-MORB. Melting modelling carried out to evaluate source properties and degree of melting verifies the dual nature of the ophiolites. The samples that resemble back-arc basin basalts require very small degrees of melting (<10%) of fertile sources, whereas the rest of the samples require higher degrees (25-15%) of melting. As deduced from the present geochemical and petrological investigation, the ophiolites from Guevguely, Oraeokastro, Thessaloniki, and Chalkidiki represent relics of supra-subduction zone crust that formed in succeeding stages of island-arc rifting and back-arc spreading as well as in a fore arc setting. The geochronological results have provided precise determination of the timing of formation of these complexes. The age of the Guevguely ophiolite has been determined as 167±1.2 Ma, that of Thessaloniki as 169±1.4 Ma, that of Kassandra as 167±2.2 Ma and that of Sithonia as 160±1.2 Ma.
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Ziel der vorliegenden Dissertation war die Untersuchung der Liefergebiete und Ablagerungsräume sedimentärer Gesteine aus ausgewählten Gebieten der inneren Helleniden Griechenlands. Die untersuchten Sedimente Nordgriechenlands gehören zu den Pirgadikia und Vertiskos Einheiten des Serbo-Makedonische Massifs, zu den Examili, Melissochori und Prinochori Formationen der östlichen Vardar Zone und zur Makri Einheit und Melia Formation des östlichen Zirkum-Rhodope-Gürtels in Thrakien. In der östlichen Ägäis lag der Schwerpunkt bei den Sedimenten der Insel Chios. Der Metamorphosegrad der untersuchten Gesteine variiert von der untersten Grünschieferfazies bis hin zur Amphibolitfazies. Das stratigraphische Alter reicht vom Ordovizium bis zur Kreide. Zur Charakterisierung der Gesteine und ihrer Liefgebiete wurden Haupt- und Spurenelementgehalte der Gesamtgesteine bestimmt, mineralchemische Analysen durchgeführt und detritische Zirkone mit U–Pb datiert. An ausgewählten Proben wurden außerdem biostratigraphische Untersuchungen zur Bestimmung des Sedimentationsalters durchgeführt. Die Untersuchungsergebnisse dieser Arbeit sind von großer Bedeutung für paläogeographische Rekonstruktionen der Tethys. Die wichtigsten Ergebnisse lassen sich wie folgt zusammenfassen: Die ältesten Sedimente Nordgriechenlands gehören zur Pirgadikia Einheit des Serbo-Makedonischen Massifs. Es sind sehr reife, quarzreiche, siliziklastische Metasedimente, die auf Grund ihrer Maturität und ihrer detritischen Zirkone mit ordovizischen overlap-Sequenzen vom Nordrand Gondwanas korreliert werden können. Die Metasedimente der Vertiskos Einheit besitzen ein ähnliches stratigraphisches Alter, haben aber einen anderen Ablagerungsraum. Das Altersspektrum detritischer Zirkone lässt auf ein Liefergebiet im Raum NW Afrikas (Hun Superterrane) schließen. Die Gesteinsassoziation der Vertiskos Einheit wird als Teil einer aktiven Kontinentalrandabfolge gesehen. Die ältesten biostratigraphisch datierten Sedimente Griechenlands sind silurische bis karbonische Olistolithe aus einer spätpaläozoischen Turbidit-Olistostrom Einheit auf der Insel Chios. Die Alter detritischer Zirkone und die Liefergebietsanalyse der fossilführenden Olistolithe lassen den Schluss zu, dass die klastischen Sedimente von Chios Material vom Sakarya Mikrokontinent in der West-Türkei und faziellen Äquivalenten zu paläozoischen Gesteinen der Istanbul Zone in der Nord-Türkei und der Balkan Region erhalten haben. Während der Permotrias wurde die Examili Formation der östlichen Vardar Zone in einem intrakontinentalen, sedimentären Becken, nahe der Vertiskos Einheit abgelagert. Untergeordnet wurde auch karbonisches Grundgebirgsmaterial eingetragen. Im frühen bis mittleren Jura wurde die Melissochori Formation der östlichen Vardar Zone am Abhang eines karbonatführenden Kontinentalrandes abgelagert. Der Großteil des detritischen Materials kam von permokarbonischem Grundgebirge vulkanischen Ursprungs, vermutlich von der Pelagonischen Zone und/oder der unteren tektonischen Einheit des Rhodope Massifs. Die Makri Einheit in Thrakien besitzt vermutlich ein ähnliches Alter wie die Melissochori Formation. Beide sedimentären Abfolgen ähneln sich sehr. Der Großteil des detritischen Materials für die Makri Einheit kam vom Grundgebirge der Pelagonischen Zone oder äquivalenten Gesteinen. Während der frühen Kreide wurde die Prinochori Formation der östlichen Vardar Zone im Vorfeld eines heterogenen Deckenstapels abgelagert, der ophiolitisches Material sowie Grundgebirge ähnlich zu dem der Vertiskos Einheit enthielt. Ebenfalls während der Kreidezeit wurde in Thrakien, vermutlich im Vorfeld eines metamorphen Deckenstapels mit Affinitäten zum Grundgebirge der Rhodopen die Melia Formation abgelagert. Zusammenfassend kann festgehalten werden, dass die Subduktion eines Teiles der Paläotethys und die anschließende Akkretion vom Nordrand Gondwanas stammender Mikrokontinente (Terranes) nahe dem südlichen aktiven Kontinentalrand Eurasiens den geodynamischen Rahmen für die Schüttung des detritischen Materials der Sedimente der inneren Helleniden im späten Paläozoikum bildeten. Die darauf folgenden frühmesozoischen Riftprozesse leiteten die Bildung von Ozeanbecken der Neotethys ein. Intraozeanische Subduktion und die Obduzierung von Ophioliten prägten die Zeit des Jura. Die spätjurassische und frühkretazische tektonische Phase wurde durch die Ablagerung von mittelkretazischen Kalksteinen besiegelt. Die endgültige Schließung von Ozeanbecken der Neotethys im Bereich der inneren Helleniden erfolgte schließlich in der späten Kreide und im Tertiär.