Dissertations / Theses on the topic 'Account of consumption'

Sustainable Built Environments Senior Capstone Project
Abstract Suburbs have long been a place near and dear to the hearts of many, they provide private property, large homes and a sense of security. They have traditionally been located far from city centers and also far from jobs. The following paper researchers whether or not suburban homes can be updated to compensate for the extra distance their inhabitants have to commute to work. The study looks at three case houses in the focus area of Continental Ranch, a Pulte suburb. The follow research was performed using a cost benefit analysis on three case homes and four case vehicles. The results were calculated using available data, estimates and website based calculators. The five upgrades calculated were CFL/LED light bulb replacement, water fixture upgrades, fridge replacement, rainwater harvesting and installation of solar panels. The case homes varied in size from 1,369 to 3,609 square feet and were built between 1989 and 2001. The homes have between two to five bedrooms and two to three bathrooms. The cars chosen as vehicle options for comparison were the Toyota Prius, the Honda Civic, the Honda Odyssey and the Chevrolet Tahoe, all 2016 models. The results found that all three homes could be upgraded to compensate for the annual cost of gas consumption of all four car options. It should be noted that these calculations did not take into account the cost of the upgrades, but rather the savings it would procure.

Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2011.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. [102-103]).
As of 2011, the fastest growing sectors of the American economy are related to, or directly involved in the retail business. The conditions which led to this phenomenon are rooted in the fundamental precepts of capitalism, national growth and social welfare. European retail entrepreneurs worked with manufacturers at the onset of mass-production to transform working class society into a culture of consumers. The strategies employed during this time provide valuable insights for planners grappling with the largely misunderstood processes of today's retailing industry. Consumption lies at the core of civilization. Trading centers have existed alongside civilization's evolutionary march and will continue to steam ahead. The world's largest private employer, real estate owner and good's provider is WalMart. A company's whose name has become synonymous with greed and a glutinous American lifestyle, where the size of our waists, waste and debt has become as swollen and distended as our sprawling retail landscape. Any serious remedy to this process entails a proviso for our profession; we need to understand the historical incubation of our society in conjunction with production, consumption and their spatial products as an interdependent process with directional consequences. Surpassing the specious solutions requires a manifold understanding of the existing social, economic, and physical conditions further entrenching us in this contemporary paradox. "Big box" is simply the latest product, produced and desired by a culture of consumption. It is my position that the public and our profession would be better served if the research uncovered the complexity of consumption and made the case, for or against "big box" repurposing. I find little value in repurposing vacant "big box" and comment on three emerging retail typologies: (1) Mall Remix, (lifestyle centers with mixed use); (2) Peg + Podium, (stacked discounters with(out) integrated residential in urban settings); and (3) Wrapper, (discount retail surrounded by mix use). I argue that vacant regional centers have the highest propensity for repurposing as Mall Remix, but are contingent on regional specific demographics and amenities. I propose that highly concentrated, low income areas in the Northeast should serve as potential locations for Peg + Podium new construction, and indicate the dangers of integrating a high capital asset with an inflexible, low capital base in the event of a vacancy. Similarly, I warn against the elevated parking structure in the Wrapper typology as a limitation for growth. Lastly, I indicate the value in studying the retail industry's logistics network as a potential method for planners to track urban growth.
by Erik R. Scanlon.
M.C.P.

Mestrado em Economia Monetária e Financeira
A abordagem intertemporal vê a balança corrente como um amortecedor dos choques temporários no produto, investimento e gastos públicos, através do qual os agentes privados podem fazer o alisamento do consumo ao longo do tempo. Este trabalho baseia-se no modelo intertemporal da balança corrente para avaliar a solvência e sustentabilidade dos défices externos portugueses ao longo do período 1960-2001. Também é analisada a optimalidade dos fluxos de capitais, deduzindo uma trajectória óptima da balança corrente contra a qual é comparada a trajectória observada. Os resultados empíricos indicam que o modelo se ajusta bem, sendo capaz de explicar os principais movimentos da balança corrente. Conclui-se que a economia portuguesa é solvente e que os agentes privados conseguiram, ao longo do período, fazer o alisamento do consumo. Os resultados indicam ainda que os défices correntes portugueses são excessivos desde meados dos anos 60, resultando numa trajectória dos activos externos líquidos que não é sustentável.
The intertemporal approach views the current account as a buffer through which private agents can smooth consumption over time in response to the temporary disturbances to output, investment and government expenditure. This paper uses an intertemporal model of the current account to examine the solvency and sustainability of Portuguese's current account deficits over the period 1960-2001. It also analyses the optimality of its capital flows by comparing the actual current account series against a current account's optimal path derived from the model. The empirical results indicate that the model performs well overall and it is capable of explaining the major cyclical movements in Portugal's current account. The findings indicate that the Portugal economy appeared to satisfy its intertemporal budget constraint during the period and the hypothesis of full consumption smoothing cannot be rejected. The results also suggest that Portuguese's current account deficit have become excessive since the mid-1960s resulting in an unsustainable path of the stock of net foreign liabilities.

The rise of the streaming music services and the decreasing importance of physical distribution is an inevitable change that the industry has been facing, which is resulting from the so-called internet revolution over the past few years. Through years, the music business has already shifted to online platform with the birth of file sharing. Today, a generation who had grown up digital came to age. Members of this generation have different consumption habits than before, and have different motives toward consumption.

The consumer behavior of this group was examined at different stages of the digital revolution during last decade. However, although there is a wide number of researches have examined online consumer behavior and the adoption file-sharing technologies, no study investigated the use of streaming music services. Therefore, in order to understand the changing consumption behavior of the net generation music consumers, and to under-stand the use of streaming music services, this study extends the Technology Acceptance Model (TAM) to account the streaming music services. A questionnaire based empirical study was administrated among the users of Sweden based streaming music service Spotify. Results confirm that there is a significant relationship between users‟ perceived usefulness of service use, and their attitude toward using and their behavioral intention to use. In addition, it is also confirmed by the results that advertisement/charge, flow, and social influence are effective in explaining the motives of users‟, and the use of streaming music services. Furthermore, according to the findings of the study streaming music services have a positive effect on decreasing the music piracy.

Постоянный рост цен на электроэнергию обусловил пересмотр принципов контроля, учета и управления ею в промышленности и других энергозатратных отраслях. Наиболее эффективным для этого средством является автоматизированная система контроля и учета электроэнергии (АСКУЭ). Основная цель создания АСКУЭ заключается в повышении эффективности контроля качества электроэнергии и регулирования электропотребления за счет повышения точности и оперативности контроля электроэнергии, а также сбора, обработки, хранения, отображения и передачи полученной информации.

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A discussão teórica em torno da mobilidade do capital pode ser divida em dois pontos de referência: um conduzido pela mensuração da relação entre poupança e investimento domésticos, conforme Feldstein e Horioka (1980); o outro pela análise das variâncias da conta corrente teórica e observada, como propõe Ghosh (1995). Ambos trouxeram importantes contribuições para testar suposições sobre o fluxo de capital entre nações, entretanto, o presente trabalho segue a linha de Ghosh (1995), se preocupando com a análise da conta corrente sob as hipóteses de equilíbrio intertemporal, limitando-se ao caso brasileiro no período de 1970 a 2007. Com o fim de encontrar evidências sobre o grau de mobilidade internacional do capital para o país, e sobre o comportamento suavizador da conta corrente, seguiu-se em boa medida a metodologia utilizada em Huang (2010), que levanta a hipótese da importância de incluir as variáveis taxa real de juros mundial e termos de troca no modelo básico de Ghosh (1995). Utilizando o método de Variável Instrumental, não foi possível estabelecer o grau de mobilidade de capital para o Brasil entre 1970-2007, pois o parâmetro que capta a relação entre produto líquido e conta corrente mostrou-se estatisticamente não diferente de zero. Todavia, a inclusão dos termos de troca e da taxa de juros ao modelo, resultou em melhor ajustamento das estimativas, confirmando a importância dessas para explicar os movimentos da conta corrente. Os resultados obtidos pelo VAR mostraram que a série gerada para a conta corrente teórica não se ajusta à observada. Entretanto, os resultados reafirmam a importância de incluir aquelas variáveis, e conduzem à constatação de excesso de mobilidade do capital entre 1970-2007. Mas, quando se observa a série teórica em subperíodos, de 1970-1989, de 1990-2007 e de 1994-2007, verifica-se que, para o modelo expandido (que inclui as variáveis propostas),o excesso de mobilidade não ocorre após 1994.
The theoretical debate on capital mobility can be divided into two strands in the literature: one based on measuring the saving-investment correlation following Feldstein and Horioka (1980) seminal paper; the other one comparing the variance of the theoretical current account derived from an intertemporal equilibrium model with its actual counterpart, as proposed by Ghosh (1995). In the present work it is analyzed the Brazilian case from 1970 to 2007 following the line of Ghosh (1995) who focuses on the analysis of the current account under the hypothesis of intertemporal equilibrium. In order to find evidence of the degree of international capital mobility, and of the behavior of smoothing current account, it is followed largely the model developed in Huang (2010) who investigated the importance of including world real interest rate and terms of trade in the basic model of Ghosh (1995). Using the method of Instrumental Variable as proposed in Huang (2010) the degree of capital mobility for Brazil between 1970 and 2007 could not be correctly evaluated because the key parameter that measures the degree of capital mobility was not statistically different from zero in all models estimated. However, it is found that the inclusion of terms of trade and interest rate in the estimated models improve the model fit to the actual current account, confirming the importance of these variables to explain its movements. Comparing the variances it is found that the generated theoretical current account does not match the volatility of the observed one leading to the finding of “excess mobility” as defined in Ghosh (1995) in the whole sample. Nevertheless, when we divide the theoretical series in three periods, namely, 1970-1989, 1990-2007 and 1994-2007, a different result emerges for the complete model (comprising all the variables proposed) with the “excess mobility” no longer holding after 1994.

COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
Tendo como objetivo a construção de uma metodologia para a estimação do agregado do Consumo Pessoal para as Contas Nacionais do Brasil, o presente trabalho contém a definição de uma modificação sobre o Estimador de Regressão de Nadaraya-Watson (NWRE), que objetiva o uso de uma rede neural tipo RBF sobre dados provenientes de duas pesquisas dotadas de planos amostrais amplamente diferenciados, quais sejam: POF e PNAD. A partir da aplicação de tal modelo, são obtidos dados e calculados erros estimados, além de outras estatísticas que se mostram úteis na validação das estimativas.
It is the objective of this dissertation to produce a methodological framework to the estimation of the Family Comsumption agregate in the brasilian National Accounts. In order to perform this task, a modification in the Nadaraya-Watson Regression Estimator (NWRE) has been developed, intended to allow the use of an RBF neural network in the context of data originated in two surveys which significantly differ in sample design, which are POF and PNAD. From the application of the developed methodology, groups of data are presented, providing results, estimated errors and other statistics useful for the comprehension and validation of the model.
El objetivo de este trabajo es establecer una metodologia para la estimación del agregado del Consumo familiar para las Cuentas Nacionales del Brasil. Para ello, se define una modificación sobre el Estimador de Regresión de Nadaraya- Watson (NWRE), que tiene como objetivo el uso de una red neural tipo RBF sobre datos provenientes de dos investigaciones dotadas de planos muestrales ampliamente diferenciados: POF y PNAD. A partir de la aplicación de tal modelo, se obtienen los datos y se calculan los erros estimados, además de otras estadísticas útiles en la evaluación de las estimativas.

The Eora, GTAP and WIOD multiregional input-output (MRIO) databases calculate different national level CO2 consumption-based accounts (CBA). If these outcomes are to be used as evidence in climate policy, analysts need to be confident as to the accuracy of the databases and to understand why the results differ. This thesis explores the different data sources, database structures and construction techniques used to build Eora, GTAP and WIOD. Analytical techniques, such as matrix difference statistics, structural decomposition analysis and structural path decomposition are used to quantify the nature of the difference and determine the cause of outcome difference. To make meaningful comparisons between the three MRIO databases, each is mapped to a consistent classification system comprising 40 countries and 17 sectors. The effect of this aggregation is shown to be fairly minimal, giving confidence that the aggregated versions of each database reflect the full-sized versions. This study finds that the main cause of difference in the CO2 CBA as calculated by different MRIO databases lies in the different emissions extension vectors used. Not only is the global emissions total different, but the distribution of emissions by industrial and the household sector differs depending on whether the particular database takes the territorial or residence principle to emissions allocation. The effect of differing global totals can be observed in the national CO2 CBA calculated for the same country being different in each database. The effect of the territorial or residence principle is evident when results are compared at the supply chain level. At this level of detail, it is also possible to quantify the effect of differing construction techniques used to populate data in the economic matrices. The thesis concludes by making recommendations as to how future MRIO databases could be constructed in an accurate and consistent manner and how they should be used in policy in light of the findings.

碩士
國立臺灣大學
國際企業學研究所
101
Under the increasingly competitive marketplace, especially consumers being affected by numerous products and information floods, it’s extremely difficult for enterprises to acquire new customers. Moreover, the earnings generated by those of whom are not as many as they expected. As a result, the marketing specialists are then turning their attention to customer retention, i.e., they identify lost customers and try to let them come back by providing effective marketing incentives. The object of this study is to use the credit card database to construct a prediction model for dormant accounts. We used Logistic and Probit regression models as analyzing tools, dormant status in short term and long term as independent variable, and consumption behavior as dependent variables to predict the probability to dormant. And we also analyzed correlation and significant level of every dependent variable to find out the difference between short term dormant and long term dormant. In this study, we established four indexes to describe customers’ behavior. Customer Active Index could tell whether the interval of consumptions is getting more frequent periods; Customer Reliability Index could tell whether the numbers of consumption is strongly different from the group; Hazard Ratio is the probability that the tested party shop at the moment considering his nearest purchasing period and previous patterns; and Strength ratio is the same as share of wallet. In conclusion, the dormant prediction model brings better result than the traditional way the bank used. Furthermore, those four indexes we created were strongly significant, which could explain the character of short-term and long-term dormant users. Based on this study, the marketing specialists could use these indexes and model as alarm to predict dormant accounts and then take action in advance to consolidate their relationship further.

Το ζήτημα της μέτρησης των οικονομικών επιπτώσεων του τουρισμού (σε νομισματικά και μη νομισματικά μεγέθη) σε μία οικονομία αναφοράς έχει απασχολήσει έντονα την διεθνή κοινότητα. Ιδιαίτερα δε, έχει επισήμως αναγνωρισθεί ότι οι διάφορες μέχρι πρόσφατα σχετικές μετρήσεις ήταν αποσπασματικές, μη ορθολογικά συγκροτημένες και μη ολοκληρωμένες, έτσι ώστε να μην παρουσιάζεται η πραγματική συνολική εικόνα του ετήσιου μεγέθους του τουρισμού σε μία χώρα. Το ίδιο έχει αναγνωρισθεί επισήμως και στην Ελλάδα για τις διαδικασίες που ακολουθούντο έως σήμερα. Ο τουρισμός συνιστά ένα φαινόμενο που από οικονομικής απόψεως σημαίνει την ενεργοποίηση μίας ιδιαίτερα διαμορφούμενης ατομικής κατανάλωσης, για συγκεκριμένο χρονικό διάστημα, από τους επισκέπτες στον τόπο της επίσκεψης. Για την ικανοποίηση αυτής της ζήτησης για κατανάλωση η πλευρά της προσφοράς πρέπει να ανταποκριθεί. Αυτό σημαίνει τη μεταβολή σε κάθε μακροοικονομικό μέγεθος σε μία οικονομία. Οι μεταβολές αυτές πρέπει να διερευνηθούν και να μετρηθούν. Μόνο κάτω από αυτή τη διαδικασία είναι δυνατό να αναδειχθεί η συνεισφορά του τουρισμού στο σύνολο της οικονομίας, και να παρέχεται έτσι η αναγκαία πληροφορία για την χάραξη στρατηγικής και τις πολιτικές αποφάσεις, τόσο για το δημόσιο όσο και για τον ιδιωτικό τομέα. Συνεπώς, με βάση τη μέχρι σήμερα αδυναμία του κλασσικού εθνικολογιστικού συστήματος να παρέχει από την πλευρά της προσφοράς τις αναγκαίες αξιόπιστες μετρήσεις για την εξέλιξη του ετήσιου μακροοικονομικού μεγέθους του τουρισμού, αναπτύχθηκε και τέθηκε στη δημόσια διεθνή συζήτηση ένα ειδικό για το σκοπό αυτό εργαλείο, ο Δορυφόρος Λογαριασμός Τουρισμού (ΔΛΤ). Η διερεύνηση, η καταγραφή και η μεθοδολογική συγκρότηση του αναγκαίου για την Ελληνική οικονομία «ΔΛΤ» αποτελεί το αντικείμενο της παρούσας εργασίας. Η ανάλυση ξεκινά από την παρουσίαση του Συστήματος Εθνικών Λογαριασμών (ΣΕΛ) και των αδυναμιών να αντιμετωπίσει το τουριστικό φαινόμενο ως αναλυτική κατηγορία της εθνικής οικονομίας. Η εργασία συνεχίζεται με ανάλυση του ζητήματος του ΔΛΤ και καταλήγει ειδικά στην Ελληνική περίπτωση όσον αφορά την πρόοδο που έχει μέχρι σήμερα επιτευχθεί. Παρέχεται έτσι για πρώτη φορά για την ελληνική πραγματικότητα μία ολοκληρωμένη και προσαρμοσμένη παρουσίαση και ανάλυση των σχετικών ζητημάτων, με παράλληλη εμπειρική και μεθοδολογική κριτική των αντίστοιχων ενεργειών. Διευκρινίζονται έτσι τεκμηριωμένα διάφορα ζητήματα με κύριο αυτό του «τουριστικού τομέα» και της «τουριστικής βιομηχανίας».
The measurement of the economic impact of tourism (in monetary and non monetary data) in a reference economy is an issue of international concern. Especially, it has been officially accepted that the various relative measurements in the past were partial, not rationally structured, and not fully integrated. So, a complete picture for the real annual magnitude of tourism was not available. This is also the case of Greece for the procedures that have been followed in the past, as it has been officially accepted. From economic aspect, tourism is a phenomenon that means the activation of a specially formed individual consumption, for specific time, of visitors in the place of visit. In order this consumption demand to be satisfied, the supply side must meet it. That means the change in any macroeconomic item in an economy. These changes must be observed and measured. Only under this procedure the total contribution of tourism in an economy will be possible to be revealed, and the needed information for the strategic planning and political decisions, both for public and private sector, will be provided. Therefore, based on the weakness of the traditional system of national accounts to provide from the supply side the needed and credible measurements for the annual change of the size of tourism in macroeconomic terms, it has been developed and entered the international debate a special purpose tool, the Tourism Satellite Account (TSA). Researching, examine, writing down, and the methodological setting-up of the necessary for the Greek economy TSA constitute the subject of the present thesis. Starting point of the analysis is a presentation of the System of National Accounts and its weakness to cope with tourism phenomenon as a distinct category of national economy. An analysis of the TSA is following, and the doctoral thesis closes specifically with the case of Greece regarding the progress that has been achieved to date. Thus, for Greece, it is provided for the first time a complete and adapted presentation and analysis of that issue of concern, including an empirical and methodological criticism of the corresponding work. That leads in documenting and casting light on various issues, of which of much importance is that of “tourist sector” and “tourist industry”.

Com a crise petrolífera Angola começou a sentir as repercussões na economia e teve de adotar um plano de diversificação de economia que continha um conjunto diversificado de metas: diminuir a dependência económica e financeira do petróleo, aumentar e diversificar as exportações, diminuir as importações, aumentar a produção para um mercado doméstico em crescimento e reforma no sistema fiscal. Os rendimentos de trabalho são tributados em sede do Imposto sobre o Rendimento de Trabalho (IRT), os rendimentos do capital são tributados em sede de Imposto sobre Aplicação de Capitais e do Imposto Predial Urbano. O lucro das atividades industriais e empresariais é aplicável o Imposto Industrial. Numa primeira fase de tributação de consumo foi implementado o Regulamento do Imposto de Consumo, mas este imposto teve pouca duração pois não se adequou à estrutura socioeconómica angolana. O IVA entra em vigor no dia 1 de outubro e veio suprir as lacunas que o Imposto de Consumo trazia. As regras do CIVA aplicam-se com caráter obrigatório desde 1 de outubro de 2019 aos sujeitos passivos cadastrados na Repartição Fiscal dos Grandes Contribuintes. Para os sujeitos passivos cadastrados nas outras Repartições Fiscais prevê-se um regime transitório, que estão sujeitos a uma tributação simplificada. Por fim temos como figura marcante do sistema tributário de Angola as Linhas Gerais do Executivo para a Reforma Tributária, aprovadas pelo Decreto Presidencial n.º 50/11, de 15 de março, a celebração de Convenções de Dupla Tributação constituiu um dos objetivos da mais recente Reforma Tributária angolana.
With the oil crisis Angola began to feel the repercussions on the economy and Angola had to adopt an economic diversification plan that contained a diversified set of goals: reduce economic and financial dependence on oil, increase and diversify exports, decrease imports, increase production for a growing domestic market and reform the tax system. Income from employment is taxed under the Labour Income Tax (IRT), income from capital is taxed under the Capital Investment Tax and the Urban Property Tax. Profit from industrial and business activities are subject to Industrial Tax. In a first phase, the Consumer Tax Regulation was implemented, but this tax was short-lived because it did not adapt to the Angolan socio-economic structure. VAT was implemented in Angola on October 1st, 2019. The VAT came to fill the gaps that the IC had. The CIVA rules are mandatory since October 1st, 2019 for taxpayers registered with the Tax Office of Large Taxpayers and for imports of goods. For taxpayers registered with the other Tax Offices, a transitional regime is provided for, which are subject to simplified taxation. Finally, we have as a striking figure in Angola's tax system the Executive's General Guidelines for Tax Reform, approved by Presidential Decree no. 50/11 of 15 March, the celebration of Double Taxation Conventions was one of the objectives of the most recent Angolan Tax Reform.

Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations.
Mercantile Law
LL.D.

This study aimed to develop a causal chain that illustrates the path through which a variety of factors influence consumer financial vulnerability. In order to achieve the stated aim, it was necessary to firstly identify the factors that gave rise to consumers being financially vulnerable. Secondly, the nature of the causal chain between the identified factors was determined. Thirdly, the causes of consumer financial vulnerability according to key informants in the financial services industry were determined. Finally, based on the results of the first three stages, possible explanations for consumer financial vulnerability were provided. Before the construction of the causal chain could be explored, a theoretical framework regarding household financial position as well as financial attitudes and behaviours was provided. The theoretical framework was supported by a description of the linkages through which consumers function and transact in an economy by applying chain reasoning. The chain reasoning was extended by providing financial statements reflecting the results of consumers’ interactions in the macroeconomy with an extract from the national accounts of South Africa presenting the income statements, balance sheets and relevant financial ratios of consumers for the period in which the research was conducted (2008 to 2009). For this study, the explanatory sequential mixed methods design was deemed appropriate to achieve the proposed research objectives. The research process firstly consisted of a quantitative strand where the possible causes for consumer financial vulnerability were identified after which the results were validated with data obtained in the second phase by means of four focus group discussions. To determine the factors giving rise to and establish the causal chain of overall consumer financial vulnerability, regression analysis was conducted. Based on the results of the regression analysis, it became evident that the financial vulnerability chain is not a singular linear process but rather a non-linear process (with contemporaneous and singular linkages) with a variety of factors influencing financial vulnerability, but also influencing each other over time.
Management Accounting
D. Accounting Science

Ο σχεδιασμός και η εφαρμογή Περιφερειακών Δορυφόρων Λογαριασμών Τουρισμού (Π-ΔΛΤ) στον ελλαδικό χώρο αποτελεί ένα από τα κύρια ζητούμενα από πλευράς τουριστικής και γενικότερα οικονομικής πολιτικής σε επίπεδο περιφέρειας. Η παρούσα διατριβή προσεγγίζει το πλαίσιο των Δορυφόρων Λογαριασμών Τουρισμού (ΔΛΤ) και την μεθοδολογία προσαρμογής τους σε περιφερειακό επίπεδο. Παρεμβαίνει με τις απαραίτητες μεθοδολογικές αναδιατάξεις σε ένα συστηματοποιημένο πλαίσιο που προτείνει ο Παγκόσμιος Οργανισμός Τουρισμού (ΠΟΤ) για την αξιολογική προσέγγιση των στατιστικών πηγών και δεδομένων με αναλυτική αξία για την κατάρτιση ΔΛΤ. Οι αναδιατάξεις στο πλαίσιο συντελούνται σε δύο επίπεδα. Το πρώτο αφορά στην επέκταση των αναλυτικών του δυνατοτήτων σε περιφερειακό επίπεδο ανάλυσης. Σε δεύτερο επίπεδο οι τροποποιήσεις στο πλαίσιο ακολουθούν τις θεωρητικές και μεθοδολογικές αναθεωρήσεις που έχουν συντελεστεί στα προσφάτως αναθεωρημένα διεθνή πρότυπα για την τουριστική στατιστική, τους Δορυφόρους Λογαριασμούς Τουρισμού και τα μακροοικονομικά πλαίσια με τα οποία συνδέονται. Ως παράδειγμα εφαρμογής του αναβαθμισμένου πλέον πλαισίου έχει επιλεγεί η περίπτωση της Ελλάδος. Η μεθοδολογική και αξιολογική προσέγγιση της διατριβής επιφέρει βελτιώσεις στο πλαίσιο καταγραφής και αξιολόγησης του ΠΟΤ και χαρτογραφεί το στατιστικό σύστημα της χώρας κατά τρόπο συστηματοποιημένο ως προς τις αναλυτικές ανάγκες των Π-ΔΛΤ, συνιστώντας ένα από τα πρώτα θεμελιώδη βήματα προς την μακρά και απαιτητική πορεία για την κατάρτισή τους στην χώρα μας.
Designing and implementing Regional Tourism Satellite Accounts (R-TSA) in Greece is one of the key objectives in terms of tourism and general economic policy at regional level. This thesis approaches the Tourism Satellite Account (TSA) framework and its methodological adaptation to regional level. It proposes the necessary methodological adjustments in a systematic framework recommended by the World Tourism Organization (UNWTO) for documenting tourism statistics for TSA compilation. Framework adjustments take place at a twofold level: a) expanding the analytical capability at regional level and b) adapting the structure according to the theoretical and methodological revisions that have taken place in recently revised international standards for tourism statistics, Tourism Satellite Accounts and the macroeconomic frameworks with which they are linked. Greece has been chosen as a case study for applying the adjusted framework at regional level. The followed methodological and evaluative approach has improved the UNWTO framework for documenting tourism statistics and has led to a systemised mapping of the Greek statistical system in relation to the analytical needs projected for the compilation of R-TSAs, constituting one of the first fundamental steps towards a long and demanding process.