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On line seminar
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: 0px; LETTER-SPACING: 0em"><B><SPAN style=3D"FONT-SIZE: 11pt">Σ&kapp=
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n;ρολογική Νο&m=
u;οθεσία (είνα=
ι και αυτό αντ&io=
ta;κείμενο του=
=20
σεμιναρίου) θ=
α πρέπει να παρ^=
1;χουν την απαρα=
ίτητη πληροφόρ&=
eta;ση και τις κα&ta=
u;άλληλες ανα&p=
hi;ορές προς την &=
delta;ιοίκηση ώστ&epsi=
lon; να διευκολ	=
73;νουν την λήψη &omic=
ron;ρθών αποφάσε&=
omega;ν.</SPAN></P>
</TD>
</TR>
<TR style=3D"MARGIN-BOTTOM: 30px" height=3D"40" bgColor=3D"=
#1b3e63">
<TD align=3D"center" valing=3D"middle">
<P style=3D"FONT-FAMILY: Tahoma; COLOR: #ffffff; PADDIN=
G-LEFT: 22px; MARGIN: 0px; PADDING-RIGHT: 22px" bgcolor=3D"#ffffff"><A styl=
e=3D"TEXT-DECORATION: none; COLOR: #ffffff" href=3D"file:///F:/DATA/=EA=EF=
=F3=F4=EF=EB=EF=E3=E7=F3=E725B.html"><FONT size=3D"1">Θεμ&=
alpha;τολογία</FONT></A><FONT s=
ize=3D"1"> | <A style=3D"TEXT-DECORATION: none; COLOR: #f=
fffff" href=3D"file:///F:/DATA/=EA=EF=F3=F4=EF=EB=EF=E3=E7=F3=E725B.html">&=
Sigma;ε Ποιους Απ&e=
psilon;υθύνεται</A> |&nb=
sp; <A style=3D"TEXT-DECORATION: none; COLOR: #ffffff" href=3D"file:/=
//F:/DATA/=EA=EF=F3=F4=EF=EB=EF=E3=E7=F3=E725B.html">Εισ=
ηγητής</A> | <A style=3D"TE=
XT-DECORATION: none; COLOR: #ffffff" href=3D"file:///F:/DATA/=EA=EF=F3=F4=
=EF=EB=EF=E3=E7=F3=E725B.html">
Τοποθεσία</A> |=
<A style=3D"TEXT-DECORATION: none; COLOR: #ffffff" href=3D"fil=
e:///F:/DATA/=EA=EF=F3=F4=EF=EB=EF=E3=E7=F3=E725B.html">Ημ. Δ&=
iota;εξαγωγής</A> |&nb=
sp; <A style=3D"TEXT-DECORATION: none; COLOR: #ffffff" href=3D"file:/=
//F:/DATA/=EA=EF=F3=F4=EF=EB=EF=E3=E7=F3=E725B.html">Τιμή<=
/A> </FONT></P>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE style=3D"MARGIN-BOTTOM: 0px" cellSpacing=3D"0" cellPaddi=
ng=3D"0" width=3D"600" align=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR>
<TD style=3D"MARGIN-BOTTOM: 0px; FONT-FAMILY: Helvetica; =
PADDING-BOTTOM: 0px; PADDING-TOP: 35px; PADDING-LEFT: 30px; LINE-HEIGHT: 1.=
6; PADDING-RIGHT: 30px; mso-line-height-rule: exactly" align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#f1f2f2">
<H2 id=3D"content" style=3D"MARGIN-BOTTOM: 10px=
; FONT-FAMILY: Tahoma; MARGIN-TOP: 0px; BORDER-BOTTOM: #ffca4c 4px solid; F=
ONT-WEIGHT: bold; TEXT-ALIGN: left; LINE-HEIGHT: 150%; mso-line-height-rule=
: exactly"><FONT size=3D"2">Θεματο&lambd=
a;ογία</FONT></H2>
</TD>
</TR>
</TBODY>
</TABLE><FONT face=3D"Tahoma">
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"><SPAN style=3D"FONT-SIZE: 11pt"><B>Ε&=
iota;σαγωγή</B><BR>Η χρη=
σιμότητα της κ&om=
icron;στολόγησης &=
gamma;ια την οντότητ&=
alpha;.<BR>Γιατί πρέπε&iot=
a; να εκσυγχρο&n=
u;ιστούν τα συ&sigma=
;τήματα κοστο&l=
ambda;όγησης των ον=
τοτήτων, στις η=
μέρες μας.=20
</SPAN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"> </P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"><SPAN style=3D"FONT-SIZE: 11pt"><B>Α. &=
#904;ννοια, ορισμ&omicro=
n;ί, κατηγορίε&sigm=
af; κόστους</B></SPAN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"><SPAN style=3D"FONT-SIZE: 11pt">Έν&nu=
;οια – ορισμό&sigma=
f; κόστους.<BR>Κο=
στολόγηση-Κό&s=
igma;τος παραγωγ	=
42;ς – Κόστος πω&=
lambda;ηθέντων.<BR>Βασ&iota=
;κές κατηγορί&=
epsilon;ς κόστους.<BR>&M=
u;εταβλητό –στ&a=
lpha;θερό κόστος=
. <BR>Κόστος=20
αγορών.<BR>Στοιχ=
εία του κόστ&om=
icron;υς παραγωγή&=
sigmaf;.<BR>Κόστος παρ&alp=
ha;χθέντων – κόστ=
ος πωληθέντων=
.<BR>Κόστος πωλη&th=
eta;έντων υπηρεσ&iota=
;ών. </SPAN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"> </P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"><SPAN style=3D"FONT-SIZE: 11pt; FONT-WEIGHT: =
700">Β. Διαδικασί&a=
lpha; κοστολόγη&sigma=
;ης </SPAN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"><SPAN style=3D"FONT-SIZE: 11pt">Εν=
διάμεσοι – Τ&epsilo=
n;λικοί Φορεί&s=
igmaf; κόστους.<BR>Κό=
;στος ανά προ&omicron=
;ρισμό. Επιμερι&=
sigma;μός λειτου&rho=
;γικών δαπανών.<BR=
>Διάγραμμα επι&=
mu;ερισμού των γ&=
epsilon;νικών εξόδων.<=
BR>Η=20
χρησιμότητα τω&n=
u; βοηθητικών κ^=
1;ντρων κόστου&sig=
maf;.<BR>Κριτήρια Επ&iota=
;μερισμού. (Οδη=
γοί κόστους)=
<BR>Κοστολόγησ&=
eta; ανά δραστηριό=
;τητα (ABC ) (Activity Based Costing)<BR>Παρ=
άδειγμα με φύ&la=
mbda;λο μερισμού &=
delta;απανών, κύριων=
και=20
βοηθητικών κέ&=
nu;τρων.<BR>Παράδει&g=
amma;μα με τη χρήση &sig=
ma;υντελεστή δ&u=
psilon;σχέρειας.<BR>Ο&=
rho;ισμός – έννοι&a=
lpha; –βιβλίο τεχ&=
nu;ικών προδιαγ&rh=
o;αφών.<BR>Υπολογ=
ισμός των αναλ=
ώσεων, βάσει τ=
ων τεχνικών=20
προδιαγραφών. <=
BR>Αναλυτική ε&ph=
i;αρμογή υπολ&omi=
cron;γισμού αναλa=
4;σεων στο τέλ&omi=
cron;ς της χρήσης. </SP=
AN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"> </P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"><SPAN style=3D"FONT-SIZE: 11pt"><B>Γ. &=
Lambda;ήψη επιχειρη&m=
u;ατικών αποφά&sigma=
;εων</B><BR>Παραδεί&=
gamma;ματα και εφα&rh=
o;μογές<BR>Βασικ&#=
941;ς αρχές για τ&eta=
;ν λήψη μιας επ&iota=
;χειρηματικής =
απόφασης.<BR>Ένν&omicro=
n;ια του διαφο&=
rho;ικού=20
κόστους.<BR>Δι&alpha=
;δικασία λήψη&s=
igmaf; μιας επιχει&rh=
o;ηματικής απόφ&a=
lpha;σης.<BR>Συνήθη ζ=
ητήματα που απ&=
alpha;ιτούν την λήψ&eta=
; μιας επιχειρ&et=
a;ματικής απόφα=
σης.<BR>Λήψη απόφ&al=
pha;σης για εκτέ&l=
ambda;εση μιας=20
παραγγελίας=
σε τιμές χαμη&lambd=
a;ότερες ( από τ&iota=
;ς «κανονικές=
»).<BR>Διαδικασί&a=
lpha; υπολογισμ&omicr=
on;ύ διαφορικοa=
3; κόστους παρ&alp=
ha;γωγής.<BR>P&L ανά &epsil=
on;ίδος ή υπηρε&s=
igma;ία.<BR>Εντοπισμa=
2;ς ζημιογόνων &epsi=
lon;ιδών και=20
ειδών υψηλής =
κερδοφορία&sigma=
f;, πότε είναι πρ&omi=
cron;ς το συμφέρο&=
nu; της επιχείρη&si=
gma;ης να καταργη&t=
heta;ούν.<BR>Περιθώρ&iot=
a;ο συνεισφορ&#=
940;ς (contribution margin) ανά είδ=
ος ή υπηρεσί&alph=
a;. </SPAN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"> </P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"><SPAN style=3D"FONT-SIZE: 11pt"><B>Δ . =
Συνοπτική εν&eta=
;μέρωση για τε&kap=
pa;μηρίωση του κ&=
#972;στους σε φο=
ρολογικό έλ&ep=
silon;γχο. </B></SPAN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%" align=3D"left"><SPAN style=3D"FONT-SIZE: 11pt">Απ&a=
lpha;ραίτητα λογ&iota=
;στικά αρχεία.<B=
R>Πως τεκμηριών&e=
psilon;ται το κόστο=
ς πωληθέντων κ&=
alpha;ι αποθεμάτων=
.<BR>Που βασίζετ&=
alpha;ι ο φορολογ=
ικός έλεγχο&si=
gmaf; ακόμα και σε=
μια πολύ=20
μικρή επιχείρ&e=
ta;ση.</SPAN></P></FONT>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE style=3D"MARGIN-TOP: 0px" cellSpacing=3D"0" cellPadding=
=3D"0" width=3D"600" align=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR height=3D"35">
<TD bgColor=3D"#f1f2f2"> </TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR align=3D"center">
<TD style=3D"FONT-FAMILY: Helvetica; COLOR: #ffffff; PADD=
ING-BOTTOM: 35px; PADDING-TOP: 35px; PADDING-LEFT: 40px; LINE-HEIGHT: 1.6; =
PADDING-RIGHT: 20px; mso-line-height-rule: exactly" bgColor=3D"#1b3e63" vAl=
ign=3D"top" width=3D"268" align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#1b3e63">
<H2 id=3D"audience" style=3D"MARGIN-BOTTOM: 0px=
; FONT-FAMILY: Tahoma; BORDER-BOTTOM: #ffca4c 4px solid; FONT-WEIGHT: bold;=
COLOR: #ffffff; TEXT-ALIGN: center; LINE-HEIGHT: 150%; mso-line-height-rul=
e: exactly"><FONT size=3D"2">Σε Ποιο&=
upsilon;ς Απευθύνε&ta=
u;αι</FONT></H2>
</TD>
</TR>
</TBODY>
</TABLE>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; LINE-HEIGHT: 28px" align=3D"left"> </P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; LINE-HEIGHT: 28px" align=3D"left"><FONT style=3D"FONT-SIZE: 1=
1pt" face=3D"Tahoma">Σε επιχε&iot=
a;ρηματίες, σε &epsi=
lon;λεύθερους =
επαγγελματί&e=
psilon;ς, και σε λο&ga=
mma;ιστές, που εν&=
delta;ιαφέρονται γ&=
iota;α θέματα διο&io=
ta;κητικής Λογ&io=
ta;στικής.</FONT></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; LINE-HEIGHT: 28px" align=3D"left"> </P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; LINE-HEIGHT: 28px" align=3D"left"><FONT style=3D"FONT-SIZE: 1=
1pt" face=3D"Tahoma">Απευθύν&epsilon=
;ται επίσης σ&epsilon=
; στελέχη οικ&omic=
ron;νομικής διεa=
3;θυνσης, στελ&#=
941;χη εμπορικών τ=
μημάτων ( μάρκετ&=
iota;νγκ/πωλήσεω&nu=
;) καθώς και στ&al=
pha; στελέχη Τραπ&ep=
silon;ζών, (για=20
την αξιολόγησ&=
eta; των επιχειρή&si=
gma;εων).</FONT></P>
</TD>
<TD style=3D"FONT-FAMILY: Helvetica; PADDING-BOTTOM: 35px=
; PADDING-TOP: 35px; PADDING-LEFT: 20px; LINE-HEIGHT: 1.6; PADDING-RIGHT: 4=
0px; mso-line-height-rule: exactly" bgColor=3D"#ffffff" vAlign=3D"top" widt=
h=3D"212" align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#ffffff">
<H2 id=3D"price" style=3D"MARGIN-BOTTOM: 0px; F=
ONT-FAMILY: Tahoma; BORDER-BOTTOM: #ffca4c 4px solid; FONT-WEIGHT: bold; TE=
XT-ALIGN: center; LINE-HEIGHT: 150%; mso-line-height-rule: exactly"><FONT s=
ize=3D"2">Τιμή</FONT></H2>
</TD>
</TR>
</TBODY>
</TABLE>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 20px; LINE-=
HEIGHT: 100%" align=3D"left"><B><FONT style=3D"FONT-SIZE: 11pt" face=3D"Tah=
oma">195</FONT></B><FONT face=3D"Tahoma"><B><FONT style=3D"FONT-SIZE: 11pt"=
>€</FONT></B><FONT style=3D"FONT-SIZE: 11pt"> (-10% γι&alph=
a; έγκαιρη συμμ&eps=
ilon;τοχή) </FONT></FONT></P><FONT face=3D"Tahoma">
<P style=3D"TEXT-ALIGN: left; MARGIN: 10px 0px 0px; L=
INE-HEIGHT: 28px"> </P>
<P style=3D"TEXT-ALIGN: left; MARGIN: 10px 0px 0px; L=
INE-HEIGHT: 28px"><FONT style=3D"FONT-SIZE: 11pt">Το κ	=
72;στος συμμετ&omi=
cron;χής καλύπτε&iot=
a; τα έξοδα παρα&k=
appa;ολούθησης, π=
αροχής πρακτι=
κού οδηγού σ&=
epsilon; <SPAN lang=3D"el">ηλεκτρο=
νική </SPAN>μορφή<SPAN lang=3D"e=
l"> </SPAN>καθώς και π&io=
ta;στοποιητικό=
=20
παρακολούθη&=
sigma;ης.</FONT></P>
<P style=3D"TEXT-ALIGN: left; MARGIN: 10px 0px 0px; L=
INE-HEIGHT: 28px"><FONT style=3D"FONT-SIZE: 11pt">Θα τη=
ρηθεί αυστηρ^=
2; σειρά προτερ&=
alpha;ιότητας.</FONT></P></FONT>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR align=3D"center">
<TD style=3D"BORDER-RIGHT: #ffca4c 2px solid; PADDING-TOP=
: 20px" width=3D"181" align=3D"center"><FONT face=3D"Tahoma"><IMG style=3D"=
border-radius: 100%" alt=3D"professional looking man giving a presentation"=
src=3D"https://www.globalgreece.gr/img/2020/1mageDK.jpg" width=3D"160"> </=
FONT></TD>
<TD style=3D"FONT-FAMILY: Helvetica; PADDING-BOTTOM: 0px;=
PADDING-TOP: 0px; PADDING-LEFT: 20px; LINE-HEIGHT: 1.6; PADDING-RIGHT: 40p=
x; mso-line-height-rule: exactly" width=3D"357" align=3D"left">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#ffffff">
<H2 id=3D"presenter" style=3D"MARGIN-BOTTOM: 0p=
x; FONT-FAMILY: Tahoma; MARGIN-TOP: 20px; BORDER-BOTTOM: #ffca4c 4px solid;=
FONT-WEIGHT: bold; LINE-HEIGHT: 150%; mso-line-height-rule: exactly"><FONT=
size=3D"2">Εισηγητής</FON=
T></H2>
</TD>
</TR>
</TBODY>
</TABLE>
<P class=3D"MsoNormal"><B><FONT style=3D"FONT-SIZE: 11p=
t">Δημήτρης Κων&s=
igma;ταντόπουλο&sig=
maf; </FONT></B></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; LINE-HEIGHT: 100%"><SPAN lang=3D"en-us" style=3D"FONT-SIZE: 1=
0.5pt; BACKGROUND-POSITION: 0% 0%; BACKGROUND-COLOR: #ffffff">E</SPAN><SPAN=
lang=3D"EL" style=3D"FONT-SIZE: 10.5pt; BACKGROUND: white; COLOR: black">&=
#943;ναι οικονομ&omi=
cron;λόγος και σ	=
73;μβουλος επ&iota=
;χειρήσεων, ε&iota=
;δικευμένος &sig=
ma;ε θέματα διο&io=
ta;κητικής λογ&io=
ta;στικής και=20
οικονομικής=
ανάλυσης των &e=
psilon;πιχειρήσεων=
</SPAN><SPAN lang=3D"EL" style=3D"FONT-SIZE: 10.5pt">. Έχε=
ι εργασθεί &gam=
ma;ια </SPAN><SPAN lang=3D"EL" style=3D"FONT-SIZE: 10.5pt; BACKG=
ROUND: white; COLOR: black">διάστημα=
πλέον των 20ετ	=
74;ν, ως στέλεχο&=
sigmaf; Ελληνικών κ&a=
lpha;ι πολυεθνικ=
ών εταιρειών, &sigm=
a;τις=20
θέσεις, του &omicr=
on;ικονομικού &alp=
ha;ναλυτή, του &omicro=
n;ικονομικού =
διευθυντή, τ&omic=
ron;υ διευθυντή=
; λογιστηρί&om=
icron;υ και του ε&sigm=
a;ωτερικού ελ&=
epsilon;γκτή. Διαθέ&=
tau;ει σημαντική &ep=
silon;μπειρία ως=20
εισηγητής &sig=
ma;εμιναρίων κα&iota=
; είναι συγγρ&alph=
a;φέας των βιβλ	=
43;ων: «Σύγχρονη &ka=
ppa;οστολόγηση &k=
appa;αι ΕΛΠ.» και  =
;«</SPAN><SPAN lang=3D"EN-US" style=3D"FONT-SIZE: 10.5pt; BACKGROUND:=
white; COLOR: black"><A href=3D"https://e-shop.astbooks.gr/product/budgeti=
ng-reporting-cash-flow-cash-management/"><FONT color=3D"#000000">Budgeting =
</FONT></A></SPAN><A href=3D"https://e-shop.astbooks.gr/product/budgeting-r=
eporting-cash-flow-cash-management/"><SPAN lang=3D"EL" style=3D"FONT-SIZE: =
10.5pt; BACKGROUND: white; COLOR: black">- </SPAN><SPAN=20
lang=3D"EN-US" style=3D"FONT-SIZE: 10.5pt; BACKGROUND: white; COLOR: black"=
>reporting</SPAN><SPAN lang=3D"EL" style=3D"FONT-SIZE: 10.5pt; BACKGROUND: =
white; COLOR: black">-</SPAN><SPAN lang=3D"EN-US" style=3D"FONT-SIZE: 10.5p=
t; BACKGROUND: white; COLOR: black">cash flow</SPAN><SPAN lang=3D"EL" style=
=3D"FONT-SIZE: 10.5pt; BACKGROUND: white; COLOR: black">-</SPAN><SPAN lang=
=3D"EN-US" style=3D"FONT-SIZE: 10.5pt; BACKGROUND: white; COLOR: black">cas=
h<U> </U>management</SPAN></A><SPAN lang=3D"EL" style=3D"FONT-SIZE: 10.5pt;=
BACKGROUND: white; COLOR: black">».</SPAN></P>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR height=3D"35">
<TD bgColor=3D"#ffffff"> </TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR>
<TD style=3D"FONT-FAMILY: Helvetica; COLOR: #ffffff; PADD=
ING-BOTTOM: 35px; PADDING-TOP: 35px; PADDING-LEFT: 35px; LINE-HEIGHT: 1.6; =
PADDING-RIGHT: 35px; mso-line-height-rule: exactly" height=3D"30" align=3D"=
center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#1b3e63">
<H2 id=3D"place" style=3D"MARGIN-BOTTOM: 0px; F=
ONT-FAMILY: Tahoma; MARGIN-TOP: 0px; BORDER-BOTTOM: #ffca4c 4px solid; FONT=
-WEIGHT: bold; COLOR: #ffffff; TEXT-ALIGN: center; LINE-HEIGHT: 150%; mso-l=
ine-height-rule: exactly"><FONT size=3D"2">Χώρο&sigmaf=
; Διεξαγωγής</FON=
T></H2>
</TD>
</TR>
</TBODY>
</TABLE><FONT face=3D"Tahoma">
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%"> </P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%"><SPAN style=3D"FONT-SIZE: 11pt">Το σ&epsil=
on;μινάριο θα δι&ep=
silon;ξαχθεί διαδ&io=
ta;κτυακά μέσω τ=
ης <B>πλατφόρμα&sigmaf=
; Zoom</B>, που έχει τη&nu=
; δυνατότητα πλ=
ήρους <SPAN lang=3D"el">δ</SPAN>&iota=
;αδραστικότητ&a=
lpha;ς, πρόσωπο πρ&omicron=
;ς πρόσωπο=20
επικοινωνία&sigma=
f;, αμφίδρομης υ&=
pi;οβολής ερω&tau=
;ήσεων &<SPAN lang=3D"el"> </SPAN>α&l=
ambda;ληλεπίδρασ&et=
a;ς μεταξύ των σ&ups=
ilon;μμετεχόντων, &sigma=
;αν να βρίσκοντ&=
alpha;ι σε εκπαιδ&epsi=
lon;υτική αίθο&upsilon=
;σα.</SPAN></P></FONT>
</TD>
</TR>
</TBODY>
</TABLE><FONT face=3D"Tahoma"> </FONT>=20
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR>
<TD style=3D"PADDING-BOTTOM: 20px; PADDING-TOP: 35px; PAD=
DING-LEFT: 80px; PADDING-RIGHT: 80px" height=3D"20" align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0"><!-- MSTable=
Type=3D"layout" -->
<TBODY>
<TR>
<TD bgColor=3D"#f1f2f2">
<H2 id=3D"date" style=3D"MARGIN-BOTTOM: 0px; FO=
NT-FAMILY: Tahoma; MARGIN-TOP: 0px; BORDER-BOTTOM: #ffca4c 4px solid; FONT-=
WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 150%; mso-line-height-rule: =
exactly"><FONT size=3D"2">Ημέρα Δι&epsilon=
;ξαγωγής</FONT></H2>
</TD>
</TR>
</TBODY>
</TABLE>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR style=3D"LETTER-SPACING: 0.03em" align=3D"center">
<TD style=3D"FONT-SIZE: 14px; FONT-FAMILY: Helvetica; PAD=
DING-BOTTOM: 20px; PADDING-TOP: 0px; PADDING-LEFT: 60px; PADDING-RIGHT: 0px=
" vAlign=3D"top" width=3D"300" align=3D"left">
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 10px; TEXT-=
ALIGN: left"> </P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-A=
LIGN: left"><FONT face=3D"Tahoma"><B><FONT style=3D"FONT-SIZE: 11pt">Τ&=
rho;ίτη</FONT></B><SPAN style=3D"FONT-SIZE: 11pt"><B> 16<SPAN =
lang=3D"el"> & Πέμπτη 18 Δεκ&=
epsilon;μβρίου</SPAN></B></SPAN></FONT></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px"><FONT =
style=3D"FONT-SIZE: 11pt">17.<SPAN lang=3D"el">0</SPAN>0-21.00</FONT></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px"><SPAN =
lang=3D"el">Διάρκεια</SPAN>: <=
SPAN lang=3D"el">8 ώρες</SPAN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px"> =
</P>
</TD>
<TD style=3D"FONT-SIZE: 14px; FONT-FAMILY: Helvetica; PAD=
DING-BOTTOM: 20px; PADDING-TOP: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 40px=
" vAlign=3D"top" width=3D"300" align=3D"left"><FONT style=3D"FONT-SIZE: 11p=
t" face=3D"Tahoma"><SPAN style=3D"LETTER-SPACING: 0px">Τ</SPAN>&omicron=
; σεμινάριο θα &=
delta;ιαρκέσει 8 ώρ&e=
psilon;ς, κατανεμημέ=
νες σε 2 <SPAN lang=3D"el">ημέ&=
rho;ες, </SPAN>4 δίωρα<SPAN lang=
=3D"el"> (90')</SPAN> με δύο δι&al=
pha;λείμματα <SPAN lang=3D"el">&t=
au;ων </SPAN>10’</FONT></TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR align=3D"center" vAlign=3D"middle">
<TD height=3D"25">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD style=3D"border-radius: 2px" bgColor=3D"#ffca=
4c"><FONT size=3D"2"><A style=3D"TEXT-DECORATION: none; BORDER-TOP: #ffca4c=
1px solid; FONT-FAMILY: Tahoma; BORDER-RIGHT: #ffca4c 1px solid; BORDER-BO=
TTOM: #ffca4c 1px solid; FONT-WEIGHT: bold; COLOR: #000000; PADDING-BOTTOM:=
8px; PADDING-TOP: 8px; PADDING-LEFT: 12px; BORDER-LEFT: #ffca4c 1px solid;=
DISPLAY: inline-block; LETTER-SPACING: 0.03em; PADDING-RIGHT: 12px" href=
=3D"https://www.globalgreece.gr/3B11E6F0.el.aspx" target=3D"_blank">Δ=
ηλώστε Συμμε&=
tau;οχή </A></FONT></TD>
</TR>
</TBODY>
</TABLE>
</TD>
</TR>
<TR height=3D"35">
<TD bgColor=3D"#f1f2f2"> </TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR>
<TD><FONT face=3D"Tahoma"><IMG src=3D"https://www.globalg=
reece.gr/img/2024/what-are-overhead-costs-hero2.jpg" width=3D"600"> </FONT>=
</TD>
</TR>
</TBODY>
</TABLE>
<DIV align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" bgCo=
lor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR>
<TD style=3D"PADDING-BOTTOM: 20px; PADDING-TOP: 20px; P=
ADDING-LEFT: 40px; PADDING-RIGHT: 40px" align=3D"center">
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px"><FON=
T face=3D"Tahoma"><A href=3D"https://www.globalgreece.gr/" target=3D"_blank=
"><IMG border=3D"0" alt=3D"globalgreece logo" src=3D"https://www.globalgree=
ce.gr/skn/logo.jpg" width=3D"234"> </A></FONT></P>
</TD>
</TR>
</TBODY>
</TABLE>
</DIV>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR height=3D"40" bgColor=3D"#15243c">
<TD align=3D"center" valing=3D"middle">
<P style=3D"FONT-FAMILY: Tahoma; COLOR: #ffffff; MARGIN=
: 0px; LETTER-SPACING: 0.05em"><FONT size=3D"1">Εξε&iota=
;δικευμένες &ups=
ilon;πηρεσίες στ^=
2;ριξης και ανάπ&t=
au;υξης της εξω&sigma=
;τρέφειας </FONT></P>
</TD>
</TR>
</TBODY>
</TABLE><FONT face=3D"Tahoma"><!-- =D5=F0=E7=F1=E5=F3=DF=E5=F2 =
--></FONT>
<TABLE height=3D"120" cellSpacing=3D"0" cellPadding=3D"0" width=
=3D"600" align=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR style=3D"MARGIN-TOP: 0px" height=3D"150" vAlign=3D"midd=
le" aligh=3D"center">
<TD style=3D"PADDING-LEFT: 35px" height=3D"120" vAlign=3D=
"middle" width=3D"120" align=3D"center"><FONT face=3D"Tahoma"><IMG alt=3D"=
=B8=F1=E5=F5=ED=E1 =CE=DD=ED=F9=ED =C1=E3=EF=F1=FE=ED" src=3D"https://www.g=
lobalgreece.gr/img/pita.png" height=3D"40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Έρευνα<BR>Ξένω&n=
u; Αγορών</FONT></P>
</TD>
<TD height=3D"120" vAlign=3D"middle" width=3D"100" align=
=3D"center"><FONT face=3D"Tahoma"><IMG style=3D"opacity: 80%" alt=3D"=D5=F0=
=E7=F1=E5=F3=DF=E5=F2 =C4=E9=EA=F4=FD=F9=F3=E7=F2" src=3D"https://www.globa=
lgreece.gr/img/gi.png" height=3D"40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Υπηρεσίες<BR>&=
Delta;ικτύωσης</FONT></P>
</TD>
<TD height=3D"120" vAlign=3D"middle" width=3D"100" align=
=3D"center"><FONT face=3D"Tahoma"><IMG style=3D"opacity: 75%" alt=3D"=C5=EE=
=E1=E3=F9=E3=E9=EA=DE =D3=F5=EC=E2=EF=F5=EB=E5=F5=F4=E9=EA=DE" src=3D"https=
://www.globalgreece.gr/img/metaf.png" height=3D"40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Εξαγωγική<BR>&Si=
gma;υμβουλευτ&io=
ta;κή</FONT></P>
</TD>
<TD height=3D"120" vAlign=3D"middle" width=3D"100" align=
=3D"center"><FONT face=3D"Tahoma"><IMG alt=3D"=C5=EE=E1=E3=F9=E3=E9=EA=DE =
=C2=E9=E2=EB=E9=EF=E8=DE=EA=E7" src=3D"https://www.globalgreece.gr/img/vivl=
.png" height=3D"40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Εξαγωγική<BR>&Be=
ta;ιβλιοθήκη</FONT></P>
</TD>
<TD style=3D"PADDING-RIGHT: 45px" height=3D"120" vAlign=
=3D"middle" width=3D"100" align=3D"center"><FONT face=3D"Tahoma"><IMG style=
=3D"opacity: 90%" alt=3D"=D5=F0=E7=F1=E5=F3=DF=E5=F2 =C5=EA=F0=E1=DF=E4=E5=
=F5=F3=E7=F2" src=3D"https://www.globalgreece.gr/img/ekpaid.png" height=3D"=
40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Υπηρεσίες<BR>&=
Epsilon;κπαίδευση&sigma=
f;</FONT></P>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR>
<TD align=3D"center" valing=3D"middle">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD style=3D"border-radius: 2px" bgColor=3D"#1b3e=
63"><A style=3D"TEXT-DECORATION: none; BORDER-TOP: #1b3e63 1px solid; FONT-=
FAMILY: Tahoma; BORDER-RIGHT: #1b3e63 1px solid; BORDER-BOTTOM: #1b3e63 1px=
solid; FONT-WEIGHT: bold; COLOR: #ffffff; PADDING-BOTTOM: 8px; PADDING-TOP=
: 8px; PADDING-LEFT: 12px; BORDER-LEFT: #1b3e63 1px solid; DISPLAY: inline-=
block; LETTER-SPACING: 0.03em; PADDING-RIGHT: 12px" href=3D"https://www.glo=
balgreece.gr/" target=3D"_blank"><FONT size=3D"1">Μάθ&epsilon=
;τε Περισσότε&=
rho;α </FONT></A></TD>
</TR>
</TBODY>
</TABLE>
</TD>
</TR>
<TR height=3D"35">
<TD bgColor=3D"#ffffff" height=3D"14"> </TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR>
<TD style=3D"FONT-SIZE: 12px; FONT-FAMILY: Helvetica; COL=
OR: #ffffff; PADDING-TOP: 40px; PADDING-LEFT: 40px; LETTER-SPACING: 0.03em"=
width=3D"400"><FONT size=3D"1" face=3D"Tahoma">
<P style=3D"MARGIN: 0px"><SPAN lang=3D"el">Β.&Ka=
ppa;ωνσταντίνου 35,=
</SPAN></P>
<P style=3D"MARGIN: 0px"><SPAN lang=3D"el">Ε&=
pi;ανομη Θεσσα&lamb=
da;ονίκης </SPAN>57<SPAN lang=3D"el">500 <=
/SPAN></P>
<P style=3D"MARGIN: 0px">Τηλ: +30 2310=
436625 </P>
<P style=3D"MARGIN: 0px">Email: <B><FONT color=3D"#ff=
ca4c">info@globalgreece.gr</FONT></B></P>
<P style=3D"MARGIN: 0px">W<SPAN lang=3D"en-us">eb: <F=
ONT color=3D"#ffca4c"><B>www.globalgreece.gr </B></FONT></SPAN></P></FONT>
</TD>
<TD style=3D"PADDING-TOP: 40px; PADDING-RIGHT: 40px" vAli=
gn=3D"top" width=3D"200" align=3D"right"><FONT face=3D"Tahoma"><A title=3D"=
facebook" href=3D"https://www.facebook.com/Global-Greece-International-Busi=
ness-Projects-182557325151719/" target=3D"_blank"><IMG style=3D"DISPLAY: in=
line-block; MARGIN-RIGHT: 5px" border=3D"0" alt=3D"Facebook" src=3D"https:/=
/www.globalgreece.gr/img/face.png" width=3D"30" height=3D"30"> </A><A title=
=3D"twitter" href=3D"https://twitter.com/BABISFILADARLIS" target=3D"_blank"=
><IMG style=3D"DISPLAY: inline-block; MARGIN-RIGHT: 5px" border=3D"0" alt=
=3D"Twitter" src=3D"https://www.globalgreece.gr/img/twitter2.png" width=3D"=
30" height=3D"30"> </A><A title=3D"linkedin" href=3D"https://www.linkedin.c=
om/company/globalgreece/" target=3D"_blank"><IMG style=3D"DISPLAY: inline-b=
lock" border=3D"0" alt=3D"LinkedIn" src=3D"https://www.globalgreece.gr/img/=
linkedin2.png" width=3D"30" height=3D"30"> </A></FONT></TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR>
<TD style=3D"FONT-SIZE: 10px; FONT-FAMILY: Helvetica; COL=
OR: #ffffff; PADDING-BOTTOM: 40px; PADDING-TOP: 40px; PADDING-LEFT: 80px; L=
ETTER-SPACING: 0.01em; LINE-HEIGHT: 1.6; PADDING-RIGHT: 80px; mso-line-heig=
ht-rule: exactly" align=3D"center">
<P style=3D"MARGIN: 0px"><FONT size=3D"1" face=3D"Tahom=
a">Το μήνυμα αυτ&=
#972; στάλθηκε στ&e=
ta; διεύθυνση: </F=
ONT><B><FONT color=3D"#99ccff" size=3D"1" face=3D"Tahoma">sales@hrpsycholog=
y.gr</FONT></B></P>
<P style=3D"MARGIN: 0px"> </P>
<P style=3D"MARGIN: 0px"><FONT size=3D"1" face=3D"Tahom=
a">Αν επιθυμείτ&=
epsilon; να μην λαμβάν&epsi=
lon;τε πλέον παρό&m=
u;οια e-mails παρακα&lamb=
da;ούμε απαντήσ&ta=
u;ε / reply με την λέξη</F=
ONT> <SPAN lang=3D"en-us"><FONT size=3D"1" face=3D"Tahoma">BYE</FONT></SPAN=
><FONT color=3D"#ffffff" size=3D"1" face=3D"Tahoma"> στο =
θέμα ή κάντε click <B><A=
href=3D"mailto:events@globalgreece.com.gr?Subject=3DBYE"><FONT color=3D"#9=
9ccff"> </FONT></A><A href=3D"mailto:events@globalgreece.com.gr?Subjec=
t=3DBYE"><FONT color=3D"#99ccff">EΔΩ</FONT></A></B></FONT><A=
=20
href=3D"mailto:events@globalgreece.com.gr?Subject=3DBYE"><FONT color=3D"#99=
ccff"><B>.</B> </FONT></A></P>
</TD>
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