This explanatory empirical study aims to investigate the relationship and contribution of the prevailing trends and factors within the shipping industry related to the maritime communications and technology market. It is widely acknowledged that the maritime industry is currently experiencing a rapid transformation, primarily propelled by new safety and environmental regulations but also driven by the growing emphasis on operational efficiency. The ongoing technological advancements in the maritime communications and technology market have significantly transformed the industry, offering opportunities for innovation and efficiency gains. This paper examines key trends and factors in the shipping industry that are crucial for further boosting the maritime communications market’s expansion, thus growing both technologically and financially. From the results of our study, we conclude that the increase in the volume of international maritime trade and the volume of the global fleet are indicators that should be considered as incentives by the maritime communication and technology firms in order to provide additional solutions, thus gaining a competitive advantage and subsequently gaining market size against their competitors. On the other hand, the fluctuation of freight rates is not to be considered an indicator of shipping firms’ intention to purchase the new products and services of maritime technology; a reduction in freight rates and, subsequently, in available income is not a preventing factor for adopting and exploiting the benefits of new technological solutions.

The paper explores the role of brand equity when pricing hypothetical brand extensions. Companies tend to use different pricing techniques for their products, and their pricing decisions are based on many factors, including image and category fit of the product with the existing image and products of the company. Brand extensions are usually investigated from a consumer perspective, focusing on the extension attitude, however, it is essential to understand the corporate decision-making process regarding pricing. Exploring this matter using quantitative research methods, the study provides empirical evidence that companies that have invested heavily in marketing actions in the past and have built strong brand equity over-time, show flexibility in the mark-up during the cost decision-making process of a hypothetical brand extensions. Variations in mark-up percentages are also observed when there is a difference in image and category fit of the extension to the original brand. However, companies characterized by greater brand equity exhibited greater flexibility in the mark-up percentages, even for low fit extensions.

The purpose of the study is to examine the relationship that exists between tourism, money supply and construction, on the one hand, and the economic growth in Greece, using a multivariate autoregressive model VAR. The long-term relation based on the Cointegration test results has shown the existence of a long run relation despite the prolonged economic recession. The analysis was carried out for the period from 1965 to 2015. The empirical results show that the economy of Greece can recover and return to long run equilibrium with a speed of adjustment reaching 3,60 % per year. The global economic crisis has undoubtedly affected the Greek economy. Long before the onset of the economic crisis, Greece applied a model of economic growth that relied on the growth of the manufacturing sector. In particular, the development of the construction sector was the engine of the Greek economy. However, through our analysis, it turns out that the engine for the development of the Greek economy is tourism rather than construction. The relationship between construction and the supply of money in Greece’s GDP is positive. However, the dynamics of the tourism industry stand out in comparison to the other areas examined.

In Europe, taxation is a critical issue, resulting in state mechanisms constantly striving to reduce levels of tax evasion. This research focuses on the contribution of International Financial Reporting Standards (IFRS) to reducing tax evasion by examining how transparency, standardization and digitalization of accounting processes enhance tax compliance, as well as the challenges that shape a new framework. Methodologically, it is based on secondary research, using reputable sources from the last five years (2020–2025). At the contribution level, it provides a synthesized scientific analysis identifying key mechanisms between IFRS and tax evasion, incorporating recent data and proposing policies to enhance transparency and harmonize accounting and tax systems. The findings showed that IFRS reduce tax evasion through standardized reporting and enhanced transparency, particularly through the implementation of the IFRS 7 and IFRS 15. Additionally, the results showed that digitalization enhances tax compliance, while the complexity of IFRS and the lack of harmonization with national tax systems are contemporary challenges.

This paper is examining the purchase likelihood of hypothetical service brand extensions from product companies focusing on consumer electronics based on sector categorization and perceptions of fit between the existing product category and image of the company. Prior research has recognized that levels of brand knowledge eases the transference of associations and affect to the new products. Similarity to the existing products of the parent company and perceived image also influence the success of brand extensions. However, sector categorization may interfere with this relationship. The purpose of this study is to examine Greek consumers’ attitudes towards hypothetical brand extensions, and how these are affected by consumers’ existing knowledge about the brand, sector categorization and perceptions of image and category fit of cross-sector extensions. This aim is examined in the context of technological categories, where less-known companies exhibited significance in purchase likelihood, and contradictory with the existing literature, service companies did not perform as positively as expected. Additional insights to the existing literature about sector categorization are provided. The effect of both image and category fit is also examined and predictions regarding the effect of each are made.