Technological educational institute of epirus department




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INCOME TAX ACCOUNTING II Course Code (505)

Theory: 2 h/week Practical: 2 h/week Total: 4 h/week 5th Semester

5 ECTS credits

Condition: General Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Corporate and personal taxation based on the Income tax legislation.




Bibliography

  1. Kaounis D. (2001) Income Tax Accounting II, Syghroni Ekdotiki, Athens

  2. Papadeas P., (1999) Books and Records’ Code, Athens

  3. Staggel H.,(2001) Euro-Taxation and Accounting Applications, Forologistiki Publications, Athens

  4. Hevas D., (2000) Taxation Accounting Subjects, Mpenos Publications, Athens

  5. Melas C. Income taxation of Physical and Legal entities

  6. Kratsis A. Personal Income Taxation

  7. Kratsis A. Corporate Income Taxation







OPERATIONS RESEARCH Course Code (506)

Theory: 2 h/week Practical: 2 h/week Total: 4 h/week 5th Semester

5 ECTS credits

Condition: Selected Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Nature and uses of Operational Research (OR). Definitions and methodology of OR. Models and development of models. Heuristics for making decisions. The use of computer systems. Linear Programming (LP). Modeling LP problems. Computer solution of LP problems. Software packages. The Simplex algorithm. Sensitivity analysis. Finding the dual of an LP problem. Formulating Integer Programming (IP) models. LINGO solution of IP problems



Bibliography

  1. Hillier F.S., Lieberman G., (1995) Introduction to Operations Research, McGraw Hill Publ., New York

  2. Ragsdale C.T., (1997) Spreadsheet Modeling and Decision Analysis: A Practical Inroduction to Management Science, Thomson Publishing

  3. Taha H.A., (1992) Operations Research: An Introduction, MacMillan, New York

  4. Vasileiou P., Tsaklidis G., Tsantas N.D., (2000) Exercises in Operations Research: Linear Programming, Ziti Publ. Thessaloniki

  5. Economou G., Georgiou A., (1999) Quantitative Analysis for Managerial Decisions Mpenos Publications, Athens




MANAGERIAL INFORMATION SYSTEMS Course Code (507)

Theory: 2 h/week Practical: 2 h/week Total: 4 h/week 5th Semester

5 ECTS credits

Condition: Selected Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Information systems. Business / management information systems. Concepts of a system. Information theory, basic principles. Viewing businesses and business processes as systems. The role of management, the development team and end users. Systems developed life cycle. Flowcharting processes. Basic features of Decision Support Systems (DSS), and fields of applications. Social and organizational effects of MIS



Bibliography

  1. Bidgoili H., (1998) Handbook of Management Information Systems, Academic Press

  2. Laudon K.C., Laudon J.P., (1998) Handbook of Management Information Systems Prentice Hall International

  3. Economou G., (1995), Information Systems for Business Management Mpenos Publications, Athens

  4. Ypsilantis P., (2001) Managerial Information Systems: From Theory to Practice Patakis Publications, Athens
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