ΠΟΛ.1012 (23-1-17): Διευκρινίσεις σχετικά με την παρακράτηση φόρου σε περίπτωση διανομής κερδών ημεδαπών νομικών προσώπων και νομικών οντοτήτων τα οποία διατηρούν και κλάδο τα κέρδη του οποίου απαλλάσσονται της φορολογίας εισοδήματος
ΠΟΛ.1012 (23-1-17): Διευκρινίσεις σχετικά με την παρακράτηση φόρου σε περίπτωση διανομής κερδών ημεδαπών νομικών προσώπων και νομικών οντοτήτων τα οποία διατηρούν και κλάδο τα κέρδη του οποίου απαλλάσσονται της φορολογίας εισοδήματος
This newsletter provides information about traveling to Chania, Crete for the 13th CMAS Finswimming Junior World Championships. It details transportation options to get to Chania such as flying into the airport or taking a ferry, and transportation within Chania including buses and taxis. It also recommends accommodation options near the swimming venue and lists local attractions and excursions in and around Chania such as beaches, parks, and sites of historical significance.
This is a Guide of the Strategy Tools developed into the STRAT Leonardo project. The Tools are formed for the needs of applying a strategy for the needs of farm enterprises (medium or small-sized).
The AVEC method is a 6-step process for advising farmers on improving their business strategy. The steps include: [1] defining the farm's compass, [2] identifying strategic utility fields, [3] considering options for the future of each utility field, [4] combining options into scenarios, [5] evaluating scenarios, and [6] selecting a scenario and developing an action plan. The goal is to help farmers make strategic decisions by clarifying their values and direction, and developing a plan for the future of their business.
Course curricula syntax or in Greek "περιγράμματα μαθημάτων". Half slides written in Greek explain the syntax of course curricula following the student centered learning, while the last part of slides written in English present the "value" of soft skills for engineering students.
Customer satisfaction in most cases is related to the perceived quality. The higher the quality, the higher the customer satisfaction and vice versa. In order to analyze satisfaction the multicriteria MUSA method has been used, while the classification of characteristics has been based on the Kano’s theory of attractive quality. The methodology is based on the comparative examination of the relationship between derived importance of the two target groups, those of satisfied and of non-satisfied customers, where the MUSA method is applied in order to estimate the weights of these two customer groups. These results are presented in a Better-Worse (Dual Importance) diagram and according to their location, satisfaction criteria are categorized as desired, expected, or attractive quality.
Strategic Analysis is the process of conducting research on the business environment within which an organisation operates and on the organisation itself, in order to formulate strategy. Definitions of strategic analysis often differ, but the following attributes are commonly associated with it, like (a) the identification and evaluation of data relevant to strategy formulation, (b) the definition of the external and internal environment to be analysed and (c) a range of analytical methods that can be employed in the analysis. Such analytical methods used in strategic analysis include: SWOT analysis, PEST analysis, Porter’s five forces analysis, four corner’s analysis, value chain analysis, early warning scans, war gaming, etc. This paper focuses on strategic analysis for farms or farm enterprises, as the business environment, and presents tools, which match the specific needs of the agricultural sector. In this frame, tools like Perfea, Risk Wheel, Clear-Vision and Safari, all or part of them proposed in a European level Leonardo project, are discussed as the means for (a) exploring environment in which organisations are operating, (b) managing risks and (c) setting up an integrated strategy. In this frame, the tools are analysed in the context of decision aiding process.
This document discusses modernizing higher education curricula through a student-centered learning (SCL) approach. It defines SCL as promoting active student participation and transferable skills. Key aspects of SCL include innovative teaching methods, learning outcomes, and flexible curricula. Specific methods mentioned include group projects, presentations, and problem-based learning. Learning outcomes should specify the knowledge, skills, and abilities students will gain. Assessment should involve students and include various formative and summative methods. The document provides examples from the Technical University of Crete and KU Leuven on implementing aspects of SCL like multi-disciplinary projects and competency-based curricula.
Written assignments prepared by students in Greek universities mainly focus on the content, due to the fact that the traditional approach to grading emphasises on the content of learning and rarely includes other quality factors of an academic written report. As a result, less value is attached to factors such as text structuring, spelling and syntax, text format, etc., namely to what is generally called as ‘academic writing’. On the contrary, more ‘formal’ texts (e.g. theses and doctoral dissertations) have high quality standards. Namely, when students produce formal pieces of work they must meet the requirements of an academic text, while this does not always apply to class-level assignments. This however creates an inconsistency: how are students required to write a complete report at the end of their studies, when no action has been taken to help them practice this skill during their studies? Therefore, the following short notes are prepared for students of a Greek Technical University School, where students have to prepare a written report for the needs of the course Decision Support Systems (6th semester course). The notes are in Greek.
Πολυκριτήρια Αξιολόγηση Μη Τεχνικών Δεξιοτήτων των χειριστών της πολεμικής αε...Krassadaki Lia (Evangelia)
Η αξιολόγηση των χειριστών της Πολεμικής Αεροπορίας κατά τη διάρκεια των πτήσεων, αφορά τις τεχνικές και τις μη τεχνικές τους δεξιότητες. Η αξιολόγηση που γίνεται μετά την πτήση δεν περιλαμβάνει το σύνολο των παραμέτρων αξιολόγησης των πληρωμάτων αποτυπώνοντας κατά αυτόν το τρόπο τμήμα μόνο της πραγματικής εικόνας. Το κύριο πρόβλημα δεν αφορά την αξιολόγηση των τεχνικών δεξιοτήτων των χειριστών, διότι για αυτό το σκοπό υπάρχουν τεχνικά εγχειρίδια, πρότυπες διαδικασίες, κλπ. Το κύριο πρόβλημα αφορά την αξιολόγηση των μη τεχνικών δεξιοτήτων των χειριστών (non-technical skills), όπως: η ικανότητα ηγεσίας (leadership) στη διάρκεια της πτήσης, η ικανότητα επίγνωσης της κατάστασης (situation awareness), οι δεξιότητες τακτικής (tactical skills), οι δεξιότητες σχεδιασμού (planning skills), οι δεξιότητες επικοινωνίας (communication skills), η ικανότητα λήψης απόφασης (decision making skill) και η ικανότητα εργασίας σε ομάδα (teamworking skill). Στην παρούσα εργασία, προτείνεται μια πολυκριτήρια μεθοδολογία μοντελοποίησης του αδόμητου προβλήματος της αξιολόγησης των μη τεχνικών δεξιοτήτων των χειριστών της πολεμικής αεροπορίας. Η μεθοδολογία που προτείνεται περιλαμβάνει τη χρήση των μεθόδων ΑΗP και UTASTAR. Το σύστημα αξιών που προτείνεται, εκτιμήθηκε σε ένα σύνολο αναφοράς 15 πραγματικών περιπτώσεων χειριστών με τη συνδρομή ως εμπειρογνώμονα, ενός υψηλόβαθμου πιλότου-εκπαιδευτή και αξιολογητή. Το μοντέλο εφαρμόστηκε και επιβεβαιώθηκε σε πραγματικά δεδομένα εκπαιδευόμενων χειριστών με ικανοποιητικά αποτελέσματα. Τα αποτελέσματα αυτά ενθαρρύνουν την περαιτέρω εφαρμογή της προτεινόμενης πολυκριτήριας προσέγγισης κάτι που θα αποτελέσει καινοτομία στη διαδικασία αξιολόγησης των μη τεχνικών δεξιοτήτων των χειριστών της Πολεμικής Αεροπορίας με στόχο τον περιορισμό της αβεβαιότητας των αξιολογήσεων.
Students' behavior in peer assessment. A multi-criteria clustering approach (...Krassadaki Lia (Evangelia)
Peer assessment enhances learning by providing students with the opportunity to peer assess each other's work. Since students exhibit different value systems we propose a diagnostic procedure based on multi-criteria clustering approach in order to adopt the most common student assessment policy
Multicriteria evaluation of an Engineering Department (ADIP Conference, Arist...Krassadaki Lia (Evangelia)
This conference presentation analyses and presents the data of the past 8 years evaluation survey of a Greek Engineering Department. The multi-criteria approach is based on four quality dimensions (criteria): courses, teaching, infrastructure and image of the department.
It is remarkable how often academic staff discovers students’ weaknesses in expressing their thoughts either in a written, or an oral context, as well as in team working. The above skills are considered essential for their successful performance during their studies, which in turn requires writing technical reports, presenting their work, or participating in group projects, laboratory work, field work, etc. In this respect, we designed and conducted a two-academic year study in 2009-10 and 2010-11, during an engineering course. The results indicate that students self-reported an initial high level of weaknesses for both communication skills (writing and speaking), while a higher confidence for team-working skills. This effort highlighted that there is a large improvement potential for both communication skills and a lower potential for team-working skills. Based on the above results and in conjunction with other difficulties, such as: (a) the lack of awareness in the academic community for such skills in a traditionally-organised university (i.e. in Greece), (b) the inability to redesign all courses, currently relying on a content-based organised curriculum, on a competency base, and (c) the international literature which highlights specific generic skills of engineering students as essential during their studies and future career, Technical University of Crete organised short training workshops, based on experiential learning methods, during the academic year 2012-13. The aim of these workshops was the enhancement of the three aforementioned skills (writing, speaking, team-working) of the participating volunteers-students from all university departments. This paper justifies this innovative initiative and presents the analytical results from the contribution of the short training workshops organised in Technical University of Crete.
The document describes a pilot implementation of active learning techniques at a university engineering department to improve students' generic skills. The course "Decision Support Systems" was redesigned using constructive alignment to link learning outcomes, teaching methods, and assessments. Students participated in short lectures, discussions, exercises and assessments. Evaluations found students in the pilot course had higher average grades on disciplinary content and skills compared to the traditional course. Students also self-reported improvements in writing, speaking, and teamworking skills after the course based on before-and-after surveys. The redesign was deemed successful in improving both academic performance and generic skills development.