This project aims to develop a set of rules for the teachers and for the pupils to be carried out later study tours for students of vocational schools / the dual training system to Finland and Turkey. Here, the following priorities will be developed in these two countries: I Infrastructure Analysis o accommodation (including the School Hotel in Istanbul) o pre-selection of sights are supposed to take o Visit to supposed to take catering establishments (including the SchoolRestaurant in Istanbul) o transport links to the farms to be visited o assessment of safety during stays of student and teacher groups in the city and explore other stays o Selection of appropriate transport II Visiting the Partner Schools 1. Development a learning situation, taking into account country-specific practices - The commercial business process-oriented learning content and learning methods used at the vocational college Niederberghaus with those of the partner school o Procurement Management o Production Management o Sales Management o Personnel Management o Finance and Investment Management o Accounting and Controlling - Identification of compatible commercial learning content and learning methods for implementation at the Berufskolleg Niederberg. - Development of each of a learning situation in the context of the above mentioned compatible commercial learning content at the same time embedding of diverging working practices in Turkey and in Germany (the experience of the tourism and hotel experienced Turkish teachers as well as the experiences of the Finnish teachers with international cooperations will be considered here with a strong focus. The experiences of the German teachers concerning the practice in Germany will be introduced). These learning situations which are connected with role-plays and high student activity and which reflect operational action situations will be implemented in subsequent executions of study trips to Istanbul and Oulu by Turkish or Finnish and German students in the partner schools listed here in the same study group. 2. Preliminary discussion of topics to be prepared and to be carried out during a study tour by pupils panel discussion in educational system and -alltag, private life of young people, political issues concerning the Germany-Turkey or Germany-Finland comparison. 3. Meeting with representatives of Finnish and Turkish companies that cooperate with the partner school, for planning company visits during study trips with the aim to define the framework of activities carried out by students and teachers as work experience in Germany-Turkey or Germany-Finland-Comparison: - General country-related key figures - Economic key data trends with - Typical country-specific work practices (Eg. conducting business meetings, dealing with employees, payment discipline of customers and so on) - Tax and social security system - Rights of Workers - Individual questions on the implementation of business processes in the company - Applied accounting norm - Applied cost accounting methods - Manufacturing techniques