During the course will be presented examples and applications of International Financial Reporting Standards (formerly IAS). The teaching will be based on:
- The general principles of accounting in accordance with International Financial Reporting Standards (IFRS). Basis of preparation and presentation of financial statements, definitions, terminology.
- Tangible and Intangible Assets (Fixed Assets). Explanation of the method of valuation for the fixed assets. Methods depreciation and impairment of fixed assets. Addressing cases financial and operational asset lease. Recording, monitoring and presentation of research and development expenses.
- Current assets - Inventories - Requirements.
- Departures Programs and Employee Benefits.
- Revenue - revenue recognition.
- Management of Exchange Differences.
- Investment Accounting and Accounting for Government Grants.
- Presentation of financial information by segment.
- Borrowing Costs.
- Deferred Taxation Income tax basis of IAS.
It examined the differences between Greek Accounting Standards with International Accounting Standards.
There will be comparisons of International Accounting Standards (European approach) with the corresponding US (US GAAP) and British (UK GAAP).
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Financial Management
Stergios Athianos - Undergraduate -
(A-)
Department of Accounting and Finance, TEI of Central Macedonia
General objective of the course is understanding and knowledge of the financial operation of the business in both the Greek and the international economic environment, trends and requirements of the interested parties as regards the level of financial leverage and the assumed cost of capital. Specifically with lectures and exercises and target actions is to know the principles, rules, methods and procedures for calculating the capital cost mapping and measuring the degree of leverage as well as the assessment of the investment, with the international measurement standards and financing foreign capital. Also, to be able to use their knowledge and understanding on issues of investment decisions of multinational organizations and groups, improving their skills development and support arguments for the solution of problems related to international business and investment environment. Finally, have the capacity to be able to apply UV methods of financing in order to assess the financial situation of an attempt cation and can make meaningful comparisons and conclusions related to the efficiency and viability. Moreover, they can form judgments related to investment and scientific matters, as well as be able to present and support information, ideas, problems and solutions to specialist and non-specialist public.
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Microeconomics
Alexandros Alexandrakis - Undergraduate -
(A-)
Department of Business Administration, TEI of Central Macedonia
Introduction to Economics: Microeconomics and Macroeconomics, Methods and tools of economic analysis, Formats and functions.
Cramped, Choice and Opportunity Cost
Demand, Supply, determinants of demand-supply ..
Elasticities: demand elasticity to price, cross-price elasticity, income elasticity
The consumer theory
The production theory.
The perfect competition.
the monopoly
The imperfect competition.
State intervention.
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The theoretical bases of urban planning. The process of Regulatory study in modern theoretical expression. Alternative directions in urban planning. Land use plans, categories and functions correlations in the city. Studies Urban layout, composition urban space. Urban studies? Upgrade city departments. Establishment of residential dwelling units. Urban planning residence with an organized structure. Urban interventions redevelopment of residential areas. Information technology in the design of space.
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Computerized Accounting I
Dimitrios Dapis - Undergraduate -
(A-)
Department of Accounting and Finance, TEI of Central Macedonia
A. IT compliance aplografikon books
1: Update aplografikon books K.F.A.S, using computerized accounting programs.
2: Learning accounting IT compliance programs aplografikon books.
3: Create a company in compliance aplografikon books.
Configuration files and justifications to create a new company. Archives. Day movements. Checks movements, Temporary and permanent moves.
4: Inventory. Clearing and cash records. Details universally. Prints aplografikon books.
Monitoring other customers and suppliers.
5: Models articles. Statistical data. Aggregate situations customers and suppliers.
6: Periodic and VAT return statement.
7: Book specification profits.
B. Payroll personal computer
8: Creating company using payroll program and basic parameterization. Census employer to insurers.
9: Census worker to insurers.
Employee recruitment announcement. Work Contracts species.
10: Program staff, salary calculation, payroll, DPA (Analytical Periodic Statement) receipt of payment.
11: Temporary FMY statement, announcing dismissal, employee severance pay.
12: Final statement FMY.
13: Certificate of salaries, Book permits, Book overtime
Accounting Article payroll.
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Macroeconomics
Alexandros Alexandrakis - Undergraduate -
(A-)
Department of Accounting and Finance, TEI of Central Macedonia
Main Aggregates,
GDP and National Income,
Consumption, Saving, Investing, general and specifically the Greek economy,
Determination equilibrium level of national income, changes in income and the multiplier,
Macroeconomic policies (fiscal, monetary, Income)
the law of SAY,
Money and Monetary Policy,
Functions IS & LM,
Economic and Regional Development
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Numerical Analysis
Konstantinos Kleidis - Undergraduate -
(A-)
Department of Mechanical Engineering, TEI of Central Macedonia
Errors calculations: Basic concepts, types of errors, error propagation in numerical calculations. Approximate expressions functions: The coincident polynomial and polynomials of Taylor and Mc Laurin, applications in numerical problem solving methods - complete functions in non-closed form. Numerical solution of algebraic equations: Finding roots - method of regula falsi, method of Newton-Raphson. Numerical interpolation: Linear interpolation full insertion by the method of Newton. Dual linear interpolation. Numerical differentiation: Linear derivation, complete derivatization by means of coincident polynomial Newton. Numerical integration: trapezoidal method, method of Cotes. Numerical solution of first-order differential equations: The method of Euler, the method of Taylor, the method of Runge-Kutta 2nd and 4th order.
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Electrical Circuits
Anastasios Mpalouktsis - Undergraduate -
(A-)
Department of Computer Engineering, TEI of Central Macedonia
Historical data. Conductors, insulators, semiconductors. Law of Coulomb. Maintaining cargo. Electric field. Electric field strength. Electric Resources.
Electric Current and Resistance. Law of Ohm. Connecting elements in series and parallel. Energy transfer to an electrical circuit. Notations electrical quantities. Units of measurement. Multiples and submultiples.
Signals and waveforms. Non-periodic signals. Magazines signals. Modulated signals. Back & Active signal value. Electric circuit. Linearity, causality, temporal immutability.
Independent and dependent sources. Internal resistance. Log ideals sources. Connecting actual sources. Voltage divider. Divider current. Wheatstone Bridge.
Solving circuits. Laws of Kirchhoff. Process loops. Examples.
Process nodes. Examples.
Superposition theorem. Theorem of substitution. Theorem of Tellegen.
Theorems of Thevenin & Norton. Examples.
Solving circuits with dependent sources. Examples.
Transformations star - triangle. Maximum power transfer theorem. Straight burden and dynamic element resistance.
Complex resistors. Composite circuits. Voltage & Vectors intensity. Power in complex circuits. Examples.
Circuits coordination with passive components. In a series - parallel. Range transit zone. Quality factor. Frequency transfer function. Examples.
Time response circuits. Circuits RC. Circuit RLC.
Stability circuits.
Transformers. An ideal, real and hybrid transformer.
Graphic measurement performances. Errors of measurements. Straight least squares.
Detection Instruments. Gauges. Multimeters. Oscilloscope.
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Vehicle Drive Systems
Savvas Gkeivanidis - Undergraduate -
(A+)
Department of Mechanical Engineering, TEI of Central Macedonia
Presentation and development of basic concepts of science and technology underpinning the operation of reciprocating internal combustion engines. Study of various functional and structural parameters that affect the operation, performance, performance and their dynamic behavior, coupled with the reliability, durability, their impact on the environment and human health. Study of laboratory equipment for monitoring and evaluation of these operations. In particular for the theoretical part Formation and control of these pollutants: nitrogen oxides, carbon monoxide, unburned hydrocarbons, particulates, exhaust gas treatment. Catalytic converters and emission control systems. Energy MFN behavior, thermal calculation engine, overfilling. Heat transfer to the machines: heat transfer by convection and radiation, thermal loading and temperature of various components. Friction and lubrication: general principles, friction of various components, friction losses, lubricants, lubricating types, hydrodynamic lubrication theory. Data dynamic shuttles, kinematics. The working substance forces and mass moments diagram balancing. Calculation examples. Supply systems with mechanical fuel injection (injection). During the restoration and renewal of the course of the above items were adapted and expanded in the following areas: - Construction and operating parameters of the MEK - Operating characteristics MEK - Engine Emissions and Air Pollution - board diagnostic OBD - Hybrid Vehicles - Hydrogen, Fuel Cells
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Electrical Machines
Dimitrios Themelis - Undergraduate -
(A-)
Department of Mechanical Engineering, TEI of Central Macedonia
DC generators and motors: wiring, operating principles, conversion, characteristic, selection, injury, adjust the engine rotation speed.
Synchronous generator and motor: wiring, operating principles, conversion, characteristic, selection, damage, power factor correction.
Asynchronous squirrel cage motor: starting methods.
Asynchronous daktylioforos engine: Characteristic, losses measurement and performance grade.
Installation and motor connection.
Asynchronous single-phase motors (with resistor - capacitor): boot methods, change the direction of rotation.
AC motors function as a single phase, change of direction of rotation.
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