This is an essential module for Business Administration. It will concentrate on operations management which can be applied in general terms to almost all business activities from manufacturing, retailing, service and the public sector. Issues such as the business operations design, capacity management and control, customer service, inventory and distribution management, JIT and MRP philosophies, location and layout, new product and service development; production, operations procurement, quality management, queuing, supply chain management, and globalization which have become areas of concern in all organizations, will be discussed. The Operations Management module aims to introduce a big-picture overview of these essential functions within a company. The module objectives are to enable students understand the key concepts and the scope of operations management and to help them assess different framework of operations management.

The module introduces students to the role and purpose of the management accounting within a business. This module cover issues arising from the application of modern management accounting techniques, such as: the application of Balance Scorecard, preparation quality cost report; managing environmental cost; Just in time; international aspects of management accounting, information for short and long term decision making, impact of risk and uncertainty within decision making, cost planning and analysis within competitive situations, modern competitive environment and international aspects of management accounting.

Statistics is the scientific field that involves methods of collection, presentation and analysis of quantitative data in order to make better decisions under uncertainty. This module focuses on presenting various statistical techniques and their applications that assist in making business decisions. The theoretical framework of the module aims at encouraging students to identify and apply appropriate statistical techniques and methodologies for a variety of research questions, present and interpret statistical findings. This module will cover the basic tools used to describe data for the purposes of transforming data into information. In addition, the module will present basic probability concepts, rules and distributions in order to answer problems which involve business applications. An introduction to the fundamentals of statistical inference will be provided in order to show how it is possible to examine a sample of data to reach conclusions about population.

The aim of marketing module is to introduce students to the basic principles of marketing. Furthermore, is to develop a basic understanding of marketing within a firm. Key contents include Philosophy of Marketing, micro and macro environment, consumer behaviour, marketing research, segmentation and positioning. Emphasis will be given in theoretical analysis in order to develop basic marketing thinking. The objectives of the modules are to explain the importance of a target market and implementation of a marketing mix, to understand the consumer behaviour process and explore the different factors that influence it and articulate the segmentation and positioning techniques for the development of a marketing plan.

The aim of the module Marketing Practice is to introduce key terms and theoretical concepts, for all four components, product/service, price, place and promotion of the marketing mix and help students develop an understanding of the role of marketing within an organization. During the delivery of this module students will become familiar with various topics, including product portfolio, product development, branding, pricing techniques, integrated marketing communications and distribution channels. The module’s objectives are to present all elements of the marketing mix and underline its importance for the company’s viability and profitability. A second objective is to build a thorough understanding of the importance of marketing as a cross functional activity in the organizational context

This module aims to enable students to acquire knowledge and understanding of the core areas of human resource management (HRM) and to apply these in a range of organisational settings. It provides students with an understanding of the issues involved in the staffing of organisations, including the recruitment and selection of staff, their training and development, the ongoing challenges in motivating different kinds of employees, both in terms of rewards and pay as well as through the ways individuals and groups can be supported in their work. Main objectives are, the understanding of different key HR issues, the critical evaluation of their effectiveness and understanding of the necessity of integration of HR practices with the company’s strategy.

The main aspect of Business & International Environment module is to provide students with an understanding of the increasingly complex global business environment, the challenges and dilemmas this presents for managers and organisations, and the variety of organisational forms and corporate strategies employed in contemporary international business. The module covers the major trade flows in the world, the politico-economic rationale for international trade, the specific market environments in which companies will operate, the role and importance of multinational enterprises in international business and the various tariff and non-tariff barriers to international trade. Furthermore, there will be an inquisitive analysis of the economic history of the twentieth century and the ever-increasing role of international organisations and their importance in managing the issue of global economic development and the impact on local economies. Finally, an extensive economic outlook on the specific of the Greek economy will be provided for students to comprehend the dynamics and flaws of the local business environment inside the space of international economic activities.

The module will introduce basic corporate and personal finance concepts, including the time value of money, financial markets, shares and bonds, financial risk and return, and the elements of investment. Student will become familiar with the key topics in financial theory and application as a basis for further studies in finance. The module also will introduce students to fundamental concepts underlying financial management, including how a business is financially structured and how to plan financially for business profitability.

The essence of Financial Resources Management concerns decisions about (a) risk expected return on investment using the CAPM model, (b) making decisions about capital investment – how to evaluate investment projects in a tax or non-tax environment, and (c) making decisions for setting the optimal capital structure of a company, calculating the cost of capital and distributing dividends. Also, will be analyzed and examine, the theoretical frameworks, concepts and principles associated with these types of decisions.

Financial accounting serves the purpose of communicating information about firms to the users of financial statements for the purposes of control, financial performance assessment and the valuation of the firm. The module covers the topics of intangibles and accounting for leases and accounting, cash flow accounting deprival value for depreciating assets and accounting for long term contracts and reporting EPS. The module concludes with a review of principal-agent relationships to provide a framework to understand and appraise the role of financial accounting information as a mechanism for aligning the interests of the different groups, such as managers, shareholders and lenders, that contract with firms.

The module focuses of the description of the working environment and activity of a company or organization and the auditor's environment and responsibilities. Emphasis is given to the basic procedures needed to gather sufficient and competent audit evidence and to the description of the procedures needed to complete the audit and issue the auditor's report.The module covers all the theoretical and practical framework of audit, in the context of control systems. Issues such techniques used in system-based controls, the evaluation of corporate governance in Greece, problems and recommendations concerning corporate governance, are also covered with emphasis in their implementation and application.

The module enables systematic study and analysis of the cost-oriented approach of business units and the costing of operations, products, services, with the development of the costing systems, which operated until today. Also, the instruction of how all the procedures of the estimation of costs will assist students to make strategic decisions about the costing policy of the business. The module also introduces the students to the method of continuous cost accounting of products and the analysis of confrontation of problems at the cost accounting of products and services of enterprises. This is done by introducing a series of case studies and paradigms from the real life, which permit the students to apply the theory in practical cases, and so understand better how to implement the principles that they have been taught.

The essence of Financial Statement Analysis concerns decisions about (a) the techniques used for financial statement analysis of companies and (b) the application of appropriate techniques in the analysis and forecast of time series of earnings. The module introduce students to the theoretical frameworks, concepts and principles associated with these types of decisions, as well as the research evidence that tests the theories. Financial statement analysis traces a company’s rise or fall from its inception to the reporting date. Investors and financial analysts can review the firm’s operations over many years, pinpointing specific parts of its business along the way. Accounting report review refers to the way a company or investor analyzes corporate performance and how the analyst compares such performance to rivals’ achievements

The module introduces students to the role and purpose of the management accounting within a business. Lectures and practical tutorials guide students through issues arising from the application of modern management accounting techniques. For example: managing environmental cost; just in time; international aspects of management accounting, information for short- and long-term decision making, impact of risk and uncertainty within decision making, cost planning and analysis in competitive situations, modern competitive environment and international aspects of management accounting. Management accounting has evolved from being purely concerned with the recording and measurement of costs, to supporting decision makers in their daily and strategic decisions.

The essence of Investment Appraisal concerns decisions about (a) the appraisal of long-term investments of companies and (b) the application of appropriate techniques in the forecast of cash flows. The module covers issues such as Business Planning, Capital budgeting and case studies on evaluation of new investments. Investment appraisal involves a series of techniques, which enable a business to financially appraise investment projects. There are five main methods: payback period, accounting rate of return, net present value (discounting), internal rate of return, profitability index. Effective appraisal methods are valuable tools in supporting investment decision-making.

Important part of today private economic activity is practiced via corporate enterprises, but also a lot of government owned enterprises are organized, and they function with institutions that were shaped in the frames of corporate law. The content of accountancy in the companies consists with elements which are governed by the existing legal framework that places a frame for the corporate economic units. This includes a wide spectrum of subjects as the constitution and the solution of companies, the fluctuations of their capital, the publication and the depreciation of collateral trust bonds. These lead students to understand the legal prerequisites for mergers, acquisitions and mergers of companies, and to present the accounting problems associated with legal forms of business. The students need also to understand the concept of Social Accounting and International Accounting as they have developed.

The module enables the students in the analysis of Greek Tax regulations and VAT according to the current system and in the ways of confrontation of various subjects that face the enterprises in the practice. Also, the module introduces the students to the analysis of the sources of income of physical or legal persons, the income tax, the tax system and policy and the styles of confrontation of tax low. The module critically uses information on Tax regulations in order to develop options and alternatives available to individuals and businesses. Finally, the module gives the opportunity to the students to assess the financial impact of the current tax regime as well on decisions concerning investments and corporate expansion.

This module focusses in the study of money, interest rate, capital and money markets, stock exchanges, derivatives. There will be a particular emphasis on developments related to the current economic crisis, including the operation of markets for credit derivatives and proposals for reform of the financial services industry. The module describes modern capital markets with emphasis on the evolution of derivative instruments and the challenge these instruments pose to the regulatory system. It will explore the definition of the term’s "security", “return and risk” in the transactions of the financial markets.

The essence of Strategic Management concerns decisions about business models, business competitive position within the operating industry, and their competitive advantage. To come up with decisions upon these issues, it is necessary to analyze a number of factors that influence business at all levels. All these areas will be cover via a number of case studies. Key contents are theoretical frameworks, concepts and principles associated with these types of decisions well as the research evidence that tests the theories.

During the final year of the Degree the students will be required to complete and submit a project on business applications in the form of an individual extended assignment. This final project is based on a literature review, a framework for the analysis is chosen and a primary research follows. The analysis of research data marks the end of the field work. The final report is based in the analysis and implementation of a focused real business issue. Proposals and conclusions reveal the end of the project.Given the complexity and scope of the above task, this module is designed to span the whole of year 4 (i.e. semesters 1 and 2 of this year) and is considered to represent a double module.

Entrepreneurship is defined using the management approach as a characteristic pattern of management behaviour which has innovation outcomes. Entrepreneurship is a pattern of behaviour capable of application to all types of organisation – public sector, not-for-profit and commercial organisations. Every organisation requires innovation expressed as a need to introduce and “make new things happen” for one reason or another. Given these facts, the essence of this module is to cover issues such as Creativity and Innovation, Entrepreneurial Management and value creation concepts and theories.

This module focuses on the analysis and critical discussion of the following: (1) the structure and role of financial institutions, (2) tools and conduct of monetary policy. Topics include the role of money, debt and equity; financial institutions and markets; regulation; financial crises; interest rates; commercial bank operations; the money supply process; theories of money demand; conduct of monetary policy and its role in different macroeconomic frameworks. The course will then cover the main aspects of banks and other financial institutions before turning to an investigation of the role of money, central banking and monetary policy.

The essence of International Finance is the introduction of the international financial system to the students. Emphasis will be given in the analytical study of the various financial institutions, such as the IMF, the World Bank, the ECB etc. Introduce the student into the international economic system, the way it works and analyzing the processes that private businesses and states need to follow in order to gain access to it. Students will understand and compile information on the functions and work of the international economic system and specific economic organizations such as the International Monetary Fund, the World Bank, the European Central Bank, etc., and apply methods and techniques for assessing threats and opportunities offered in international economic activities and suggest appropriate actions. Based on the theoretical knowledge of the module, that will be able to evaluate and advise on the procedures followed by the international financial institutions for lending to businesses and governments

During the final year of the Degree the students will be required to complete and submit a project on business applications in the form of an individual extended assignment. This final project is based on a literature review, a framework for the analysis is chosen and a primary research follows. The analysis of research data marks the end of the field work. The final report is based in the analysis and implementation of a focused real business issue. Proposals and conclusions reveal the end of the project.Given the complexity and scope of the above task, this module is designed to span the whole of year 4 (i.e. semesters 1 and 2 of this year) and is considered to represent a double module.