Module HandbookIm Fachbereich Betriebswirtschaft
Bachor of Sience & Master of Sience
Marketing and International Business
Fachbereich Betriebswirt-schaft
Bachelor of ScienceIm Fachbereich Betriebswirtschaft
Bachor of Sience & Master of Sience
Business ManagementFachbereich Wirtschafts- wissenschaften
Master of Science
I
INTRODUCTION
Module descriptions of the Master programme Business Management has been coordinated in
accordance with the degree programme (compulsory module, core module, elective module).
Curriculum Master of Science “Business Management”
HPW c HPW c HPW c
K S K S K S
MPGM Strategic Management 4 6
64 116
MPRE Economic Private and Employment Law 4 6
64 116
MPES Empirical Social Research 4 6
64 116
MPVW Inflation and Employment Economic Relations 4 6
64 116
MPWIS Scientific Studies 3 12
MPPRO Project Phase 18
8 12
128 232
MSCO1 Controlling and Finance I
MSHM1 Human Resource Management I
MSMM1 SME Management I *
MSMI1 International Management I
MSOM1 Operations Management I
MSWP1 Auditing/Tax Advice I
8 12
MSCO2 Controlling and Finance II 128 232
MSHM2 Human Resource Management II
MSMM2 SME Management II **
MSMI2 International Management II
MSOM2 Operations Management II
MSWP2 Auditing/Tax Advice II
4 6 4 6
MWPIR IFRS Reporting 64 116 64 116
MWPIM Intercultural Management
MWPIN Selected fields of Business Informatics
MWPSJ Software-Supported Annual Auditing
MWPET Business Ethics and Philosophy
MWPEK Decision-oriented Capital Market Theory
MWPVW Behavioural Science
20 20
30 30 30 30 25 5
900 900 900 750 150
MPRWP Scientific Publications 2 0
* SME Management I will be offered presumably in SS 2014
** SME Management II is chosen from one of the existing specialisations from Part II
Code Module
Semester /HPW
1. 2. 3. 4.
Compulsory Modules
Sem
este
r A
bro
ad
or P
ro
jectp
hase a
nd
Scie
nti
fic S
tud
ies
Maste
rth
esis
Oral E
xam
inati
on
Specialisations
Specialisation Part I
Specialisation Part II
Electives
Choose one in Semester 1. and 2.
Total HPW per semester
K = Contact time
S = Self study
Total credits per semester
Total workload
Preparatory Course
Legende
HPW=Hours per week
C = credits
II
TABLE OF CONTENTS
1. COMPULSORY MODULES .............................................................................................................................. 3
STRATEGIC MANAGEMENT ........................................................................................................................................ 5 PRIVATE BUSINESS LAW AND LABOUR LAW .................................................................................................................. 7 EMPIRICAL SOCIAL RESEARCH .................................................................................................................................... 9 INFLATION AND EMPLOYMENT/ INTERNATIONAL ECONOMIC RELATIONS .......................................................................... 11 SCIENTIFIC STUDIES ................................................................................................................................................ 12
2. SPECIALISATIONS........................................................................................................................................ 14
SPECIALISATION PART I .................................................................................................................................. 14
CONTROLLING AND FINANCE I .................................................................................................................................. 15 HUMAN RESOURCE MANAGEMENT I ......................................................................................................................... 16 SME MANAGEMENT I (WILL BE OFFERED PRESUMABLY IN SS 2014) .............................................................................. 18 INTERNATIONAL MANAGEMENT I ............................................................................................................................. 19 OPERATIONS MANAGEMENT I ................................................................................................................................. 22 AUDITING/TAX ADVICE I ......................................................................................................................................... 24
CORE MODULES II .......................................................................................................................................... 26
CONTROLLING AND FINANCE II ................................................................................................................................. 27 HUMAN RESOURCE MANAGEMENT II ........................................................................................................................ 29 SME MANAGEMENT II........................................................................................................................................... 31 INTERNATIONAL MANAGEMENT II ............................................................................................................................ 32 OPERATIONS MANAGEMENT II ................................................................................................................................ 34 AUDITING/TAX ADVICE II ........................................................................................................................................ 35
3. ELECTIVE MODULES .................................................................................................................................... 37
IFRS REPORTING ................................................................................................................................................... 38 INTERCULTURAL MANAGEMENT ............................................................................................................................... 39 SELECTED AREAS OF BUSINESS INFORMATICS .............................................................................................................. 41 SOFTWARE-SUPPORTED ANNUAL AUDIT .................................................................................................................... 43 BUSINESS ETHICS / PHILOSOPHY ............................................................................................................................... 45 DECISION-ORIENTED CAPITAL MARKET THEORY .......................................................................................................... 47 BEHAVIOURAL SCIENCE (BUSINESS PSYCHOLOGY RELATED STUDIES) ................................................................................ 49
4. PROPAEDEUTICS ......................................................................................................................................... 50
SCIENTIFIC PUBLICATIONS ....................................................................................................................................... 51
3
1. COMPULSORY MODULES
A module comprises of a self-contained formally structured learning process in which students learn
about certain topics and theories (e.g. seminars, lectures, exercises) and achieve defined learning
results and competences along the lines of a defined work volume or work load (expressed in ECTS
credits). Modules can include different types of lectures and always close with a test (written exam or
paper and/or oral exam/presentation).
The compulsory section (compulsory modules 1st – 3th semester) includes 5 modules in which the
contents and methodological fundamentals of the study programme are laid down.
Code Module Semester HPW credits Assessment
MPGM Strategic Management 1 4 6 Written exam or Academic Assignment MPRE Economic Private and Employment Law 1 4 6 Written exam or Academic Assignment MPES Empirical Social Research 2 4 6 Written exam or Academic Assignment
MPVW Inflation and Employment Economic Relations 2 4 6 Written exam or Academic Assignment MPWIS Scientific Studies 3 4 12 Written exam or Academic Assignment
Project Phase 3 0 18 3 0 30 4 0 25 Thesis 4 0 5 Oral Examination Oral Examination
International Phase Master Thesis
Compulsory Module
4
5
Title:
STRATEGIC MANAGEMENT
Module type
Compulsory
KN-NR. MPGM
Workload 180 h
Credits 6 ECTS
Course semester 1st Semester
When offered Winter semester
Duration 1 Sem.
1 Lectures
Strategic Management
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Upon completion of this module students know about the problems of strategic management. They are able to analyse specific strategic problems independently. Additionally, they are familiar with technique and approach of strategy implementation.
3 Contents
Introduction
Strategic analytic tools Analysis of competitive advantage Business strategies in different industries Corporate strategy Strategy implementation tools will be introduced simultaneously. (International guest students can read about course material in the American original edition of
Robert M. Grant. They can also obtain an exam in the English language.)
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture-, discussion- and tutorial elements.
Module taught in: German
Key competences: Team work (argueing about given topics, moderating team sessions), Conception of theses, Oral presentation of topics in form of a lecture, Excellent command of the English language (written and oral)
Knowledge transfer via: Beamer, blackboard and slide presentation
5 Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Written examination or research paper
7 Requirements for granting credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS points
10 Module appointee, Teachers and full-time lecturers
In charge of module: Prof. Dr. Kaschny
Lecturers: Assistant lecturer Frau Keul Assistant lecturer Herr Uske
6
11 Other information
References:
Current edition of
Grant, R. M., Nippa, M.: Strategisches Management - Analyse, Entwicklung und Implementierung von Unternehmensstrategien.
Garvin, D. A.: General Management, Processes and Action, Text and Cases. Porter, M. E.: Competitive Advantage, Creating and Sustaining Superior Performance.
7
Title:
PRIVATE BUSINESS LAW AND LABOUR LAW
Module type
Compulsory
KN-NR. MPRE
Workload 180 h
Credits 6 ECTS
Course semester 1st Semester
When offered Winter semester
Duration 1 Sem.
1 Lectures
Private Business Law and Labour Law
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence:
Upon completion of this module students know about the most important areas of Private Business Law and have acquired the ability of legally evaluating simple circumstances. The same applies to Labour Law, students are able to evaluate elementary problem situations in terms of Private Business Law or Labour Law.
3 Contents
Part I: Commercial Law A. Contract types relevant to Commercial Law B. General Terms and Conditions C. Commercial contract types D. Product Liability E. Power of attorney in terms of commercial law F. Contracts with sole trading auxiliary persons G. Commercial Sale H. Financing and credit transactions / Financial hedging Part II: Labour and Social Law Selected questions in terms of sources of law I. Of the employment contract 1. Form of appearance / temporary / permanent 2. Pay without labour / Continued remuneration / Holiday 3. In-company liability 4. Termination of employment contracts 5. Change of business owner § 613 a BGB II. Of the Collective Bargaining Act III. Of the Works Council Constitution Act and co-determination right of the Works Council 1. Works Council 2. Consultation Right of the Works Council / co-determination right of the Works Council IV. Labour and Social Jurisdiction
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German
Key competences: Autonomous development of business contents by using methodological skills, encourage interdisciplinary thinking and behaviour, promote critical faculties and use of argumentation method
Knowledge transfer via: PowerPoint, case study work, literature study.
5 Prerequisites for attending
Formal: Admission to Master Course
In terms of content: Civil Law, Commercial Law / Corporate Law
6 Methods of examination
Written examination
8
7 Requirements for granting credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module:
Prof. Dr. Hecker
Lecturers:
Prof. Dr. Baedorf
11 Other information
References:
FÜHRICH, E.: Wirtschaftsprivatrecht, Juli 2006, Verl. Vahlen; MÜSSIG,P.: Wirtschaftsprivatrecht, 11. Auflage 2008, UTB-Verl.; ENSTHALER,J.: Gewerbli. Rechtsschutz u. Urheberrecht, März 2003, Springer Verl.; HÖNN, G.: Wettbewerbs-u.Kartellrecht, 2. Aufl. 2000, C. F.Müller-Verl.; EISENMANN, H.: Rechtsfälle aus dem Wettbewerbsrecht, 8. Aufl. 2007.
9
Title:
EMPIRICAL SOCIAL RESEARCH
Module Type
Compulsory
KN-NR. MPES
Workload 180 h
Credits 6 ECTS
Course semester 2nd Semester
When offered Summer semester
Duration 2. Sem.
1 Lectures
Empirical Social Research
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence:
Upon completion of this module students have an overview of the targets and methods of empirical social research. They have been sensitized to understand associated problems, carry out scientific research and know how to evaluate data in the best possible way.
3 Contents
Selected topics include the following areas: Survey design Data collection Methods of data evaluation
4 1. Teaching Methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German
Key competences: Presentation and discussions of empirical methods, team work
Knowledge transfer via: Lecture, presentation, group work, discussion, self-study
5
Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Written examination or research paper
7 Requirements for granting credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module:
Prof. Dr. Holger J. Schmidt
Lecturers:
Prof. Dr. Holger J. Schmidt
10
11 Other Information
References:
Baumgarth, C./Eisend, M./Evanschitzky (2009): Emprirische Mastertechniken – Eine anwendungsorientierte Einführung für die Marketing- und Managementforschung, Wiesbaden – Bibliothek: B 075 Emp
Berekoven, L./Eckert, W./Ellenrieder, P. (2009): Marktforschung –Methodische Grundlagen und praktische Anwendung, 12. Auflage, Wiesbaden
Buber, R./Holzmüller. H. H. (2009): Qualitative Marktforschung, Wiesbaden - Bibliothek: B 031 Qua
Häder, M. (2010): Empirische Sozialforschung, 2. Aufl., Wiesbaden Kornmeier, M. (2007): Wissenschaftstheorie und wissenschaftliche, Arbeiten, Heidelberg -
Bibliothek: B 071 Kor Schnell, R./Hill, P.B./Esser, H. (2005): Methoden der empirischen Sozialforschung, 7. Auflage,
München.
11
Title:
INFLATION AND EMPLOYMENT/ INTERNATIONAL ECONOMIC
RELATIONS
Module type
Compulsory
KN-NR. MPVW
Workload 180 h
Credits 6 ECTS
Course semester 2nd Semester
When offered Summer Semester
Duration 2. Sem.
1 Lectures
Inflation and Employment /
International Economic Relations
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence:
Upon completion of this module students are able to explain the importance of foreign trade and its development. They can differentiate and evaluate government intervention in foreign trade resp. trade policy. In addition, they can depict forms of economic integration especially in Europe and give details about exchange rates, foreign exchange markets, exchange rate systems and international economic systems.
3 Contents
International Economic Relations
I. Importance and development of international trade II. Causes of foreign trade III. State and foreign trade IV. Trade policy measures V. Economic integration VI. International monetary orders and exchange rates VII. Foreign exchange market and exchange rate systems VIII. International monetary system until 1973 IX. International monetary system as of 1973 X. Current issues
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German
Key competences: Oral presentation of contents, - Conception of discussion papers; Argueing about given topics, moderation and discussion; Team work; Written depiction of coherences in form of seminar papers; Scientific working methods, citation styles; Development of application-oriented aspects
Knowledge transfer via: Lecture script, Slide-/ PowerPoint-Presentation, presentation of seminar-/ project work, exercises
Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Written examination or research paper
7 Requirement for granting credits
Module exam passed
8 Use of module (in other degree courses)
None
12
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module:
Prof. Dr. Schlichting
Lecturers:
Prof. Dr. Schlichting
11 Other information
References: Olten, R., Volkswirtschaftliche Grundprobleme, Eine Einführung, 7. Auflage 1998. Jarchow, H.J. / Rühmann, P., Monetäre Außenwirtschaft, I. Monetäre Außenwirtschaftstheorie, akt.
Aufl.. Sauernheimer, K.-H. / Rose, K., Theorie der Außenwirtschaft, 13. Auflage, München 1999. Siebert, H., Außenwirtschaft, Stuttgart 1994.
Title:
SCIENTIFIC STUDIES
Module type
Core module
KN-NR. MSWIS
Workload 120 h
Credits 4 ECTS
Course semester 3rd Semester
When offered Any semester
Duration 1. Sem.
1 Lectures
Scientific studies
Face-to-face teaching
32 h
Self-study
88 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
In addition to specialised knowledge students know the essential aspects of the scientific method application and they can generate concepts and reports independently and document any results achieved. The can determine study designs and have a command of the methods of data analysis, data preparationd and evaluation.
3 Contents
Students work out specific resp. current studies with respect to personnel management. Students work out the concepts and research design, they carry out data collection and evaluation and present the results resp. alternative solutions. Inquiries, market surveys, comparisons of products and benchmarking studies can be carried out in particular. Study segments that have to be compiled by students should include an appraisal of present scientific findings as well as the ascertainment and analysis of new findings and – as conclusion – a description of effective options / approaches and alternatives.
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements. Module taught in: German
Key competences: Autonomous compilation of business contents; lateral thinking through independent, conceptional work style; presenting results; professionalisation of the ability to cooperate; reflection of behavioural patterns; dealing with criticism
Knowledge transfer via: Practical work, field inquiries, PowerPoint presentations, internet analyses, literature study.
5 Prerequisites for attending
Formal: Admission to Master Course In terms of content: None
6 Methods of examination
13
Research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module: Prof. Dr. Beck
Lecturers: All Teachers of the faculty
11 Other information References: Specific literature, depending on subject
14
2. SPECIALISATIONS
In addition, to supplement the compulsory modules, students have to select their key business areas
(one per semester) in first semester. Core modules are there to provide a subject specialisation in a
certain area. The main educational objective is the application and intensification of knowledge from
the compulsory field in terms of specific economic problems.
The following core modules are available:
SPECIALISATION PART I
The following core modules are available:
Code Module Semester HPW credits Assessment
MSCO1 Controlling and Finance I 1 8 12 Written Exam or Academic Assignment
MSHM1 Human Resource Management I 1 8 12 Written Exam or Academic Assignment
MSMM1 SME Management I 1 8 12 Written Exam or Academic Assignment
MSIM1 International Management I 1 8 12 Written Exam or Academic Assignment
MSWR1 Operations Management I 1 8 12 Written Exam or Academic Assignment
MSWP1 Auditing/Tax Advice I 1 8 12 Written Exam or Academic Assignment
Specialisations
Part 1
15
Title:
CONTROLLING AND FINANCE I
Module type
Core module
KN-NR. MSCO1
Workload 360 h
Credits 12 ECTS
Course semester 1st Semester
When offered Winter semester
Duration 1. Sem.
1 Lectures
Controlling I
Face-to-face teaching
128 h
Self-study
232 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Upon completion of this module students are able to understand and independently apply any controlling method. Students refresh, supplement and broaden the knowledge they acquired during the Bachelor course.
3 Contents
Key performance indicators, controlling organisation, due diligence, Operative and tactical planning and monitoring, Plan coordination, Reporting, Balanced scorecard, Controlling with SAP, Case studies and exercises, Guest lecturers with a corporate background
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German/ English
Key Competences: Independent work style, team work, ability to negotiate and debate, Work independently on different topics and presentations (partly in English)
Knowledge transfer via: Lecture, discussion, case study work, presentation of case studies (partly in English)
5 Prerequisites for attending
Formal: Admission to Master Course. In terms of content: None
6 Methods of examination
Written examination or research paper
7 Requirements for granting credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee, Teachers and full-time lecturers
In charge of module: Prof. Dr. Mengen
Lecturers: Prof. Dr. Mengen Prof. Dr. Leyendecker Dipl.-Vw. Nadja Vogt
11 Other information
References: Current edition of Weber, J./ Schäffer, U.: Einführung in das Controlling. Küpper, H.-U.: Controlling. Horváth, P.: Controlling.
16
Title:
HUMAN RESOURCE MANAGEMENT I
-Strategic HR Management-
Module Type
Core module
KN-NR. MSHM1
Workload 360 h
Credits 12 ECTS
Course semester 1st Semester
When offered Winter semester
Duration 1. Sem.
1 Lectures
Human Resource Management I
Face-to-face teaching
128 h
Self-study
232 h
Planned group size
No restrictions
2 Learning Outcomes / Areas of competence:
Upon completion of this module students have internalized the integral importance of strategic human resources work. They know about operative and strategic correlations and can apply the individual tools of human resources development independently. In addition, they are able to develop and evaluate practical concepts.
3 Contents I. HR policy and strategy II. Staff recruitment & employer branding III. Integral and target group oriented HR development IV. Tools of HR development V. Operative guidance of HR development programmes VI. E-Learning VII. HR Controlling VIII. Project management in HR
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German
Key competences: Autonomous development of business contents by using methodological skills (E-learning); lateral thinking through independent, team-oriented and conceptional work style; experience-based learning as well as reflection of behavioural patterns.
Knowledge transfer via: Field trips, practical examples, role plays and group tutorials, case study work, lecture scripts, internet research and literature study, PowerPoint presentations.
5 Prerequisites for attending
Formal: Admission to Master Course In terms of content: None
6 Methods of examination
Written examination or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module: Prof. Dr. Beck
Lecturers: Prof. Dr. Beck
17
11 Other information
References:
Becker, M. (2005): Personalentwicklung, Schsffer-Poeschel - Verlag. Beck, C. (2008): Personalmarketing 2.0, Wolters-Kluwer-Verlag. Beck, C. (2004): Projektmanagement in der Personalabteilung, Luchterhand-Verlag. Brck, C. (2004): Projektmanagement in der Personalabteilung, Luchterhand-Verlag., lecture
scrip
18
Title:
SME Management I (will be offered presumably in SS 2014)
Module Type
Specialisation module
Code
MSMM1
Workload
360 h
ECTS
12 points
Semester
First semester
Frequency Offered
Winter Semester
Duration
1 Semester
1 Course
Management of Small & Medium-sized Businesses
Attendance
128 h
Self-Study
232 h
Group size
No restrictions
2 Aims of Course
3 Content of Course
SME Management I will be offered presumably in SS 2014
4 Methods of Teaching
5 Prerequisites
6 Assessment
7 Prerequisites for the awarding of credit points
8 Usage of the module (on other programmes)
9 Significance of the mark for the final score
10 Module appointee and responsible lecturer
Responsible for Module:
11 Other Information
19
Title:
INTERNATIONAL MANAGEMENT I
Module type
Core module
KN-NR.
MSIM1
Workload
360 h
Credits
12 ECTS
Course semester
1st Semester
When offered
Winter semester
Duration
1. Sem.
1 Lectures
International Management I
Face-to-face teaching
128 h
Self-study
232 h
Planned group size
No restrictions
2 Learning outcomes / areas of competence
Upon successful completion of this module, students should have gathered deeper insights into strategic and operative key issues with International Marketing. Moreover, the course has been designed to give students a chance to apply theory on their individual working environment. At the same time, course participants will improve presentation skills, the ability to work in teams as well as critical investigation, and self-motivating study skills.
3 Course Description
In order to compete effectively in foreign markets, not only to fill incoming orders from abroad every now and then, a well-focused international marketing strategy based on a thorough understanding of target markets is indispensable.
Strategic marketing planning is much more than just the creation of marketing campaigns consisting of nicely designed communication tools. It requires rigorous analysis as well as sound judgment. The amount of detailed work required to make informed marketing decisions is huge and often comes surprisingly for beginners.
In this course, selected aspects of international marketing planning are dealt with.
Course Contents
The course assignment is designed as a project work which has to be completed in teams. Each team has the task is to develop an international marketing plan for a project company of their choice.
Course participants will find themselves in a managerial role, having to assume responsibility for decisions in different phases of the planning process, i.e.
Phase 1: Marketing audit
Phase 2: Market selection
Phase 3: Strategies and objectives
Phase 4: Operative marketing management
1. As a first step of the strategic planning process, the management has to evaluate the firm’s overall competitive position as well as the framework for international business. In order to do so, the company has to be examined - possibly benchmarked with a key competitor.
2. Foreign target markets can be selected according to their attractiveness and the anticipated country risk. The former is mainly determined by the market and sales potential, which have to be reliably estimated. In doing so, marketing executives have to handle a bundle of market data delivered by field or desk research in order to discover the (un-) articulated customer needs.
3. Business mission and corporate objectives give orientation to all stakeholders. Furthermore, a properly designed hierarchy of objectives is indispensable for both keeping the employees motivated and the company on track. After the objectives have been set, the marketing management has to decide about appropriate strategies to achieve them.
4. Finally, the marketing mix has to be designed to implement the marketing plan. It should be taken into consideration that efficiency has the absolute priority for marketing decision makers in this regard.
20
Organisational Aspects
The teams are asked to choose their project company latest until the course starts. Students should
work in teams of 3-4 persons at most.
Each team will be given an opponent team, which implies that those two teams will have to work together intensively by reading each other’s reports and presentation materials, giving feedback and sharing ideas for improvement.
4 Teaching methods
The course is implemented by applying multiple ways of learning such as:
lectures
case studies
tutorials
project work
self study
team work
5 Prerequisites for attending
Formal: Admission to Master Course
In terms of content: Fluent English
6 Methods of examination
The module assessment consists of both a team grade for the project work and an individual written exam. The final grade is a weighted average score of individual and team grade, both grades carry equal weights.
1. Project work
As mentioned above, the teams will have to work on an international marketing plan for a project company of their choice. In detail, students will have to deal with selected questions referring to the four phases of international marketing planning as discussed in class.
Each team will have to present the results of their project work in class in form of a presentation of 20–25 minutes.
In addition, the teams are asked to submit an executive report in order to briefly summarize the results. The reports should not exceed 10 - 12 pages.
The team performance will be evaluated with an overall team grade based on the criteria
Feasibility
Usage of relevant data
Logic of the strategic planning
Presentation skills
In order to evaluate the performance of each participant as fair as possible and to expose free-riders, each team is given the option of self-assessment.
2. Written exam
In a written exam of 90 minutes length each student will have the chance to individually proof that learning objectives have been achieved.
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
21
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module: Prof. Dr. Schlich
Lecturers: Prof. Dr. Schlich
Mikko Laamanen
11 Other information
References:
Basically, course participants are free to choose reading materials according to their individual needs. A selection of articles and recommended readings will be introduced at the beginning of the course. Additionally, the text books listed below may be helpful when working on the assignments.
Czinkota, M. R. / Ronkainen, I. A. (2009): International Marketing, 9th edition.
Grafers, H.W./ Schlich, A. W. (2006): Strategic Export Management, 1st edition, Helsinki: WSOY.
Hollensen, S. / Opresnik, M. (2010): Marketing – A Relationship Perspective, München
22
Title:
OPERATIONS MANAGEMENT I
Module Type Core module
Code MSOM1
Workload 360 h
Credits 12 ECTS
Semester 1st Semester
Frequency offered Winter semester
Duration 1 Semester
1 Course Operations Management I
Attendance 128 h
Self-study 232 h
Planned group size No restrictions
2 Aims of course Students are intended to be able to understand and independently apply the methods of Operations Management. The fundamentals acquired during the Bachelor course will be intensified and supplemented.
3 Contents - Design and control of a production facility - Six Sigma and Lean Management to achieve operational process optimisation, part 1 - Key performance indicators, scorecards - Business process management - Designing business processes via IT system - Design and operation of complex logistics systems - Simulation and analysis of logistics processes - Guest lecturers from the industry
4 Methods of Teaching Exercises, group work, tutorials, lecture Language of instruction: German/English Key qualification: Independent workstyle, working in groups, ability to discuss and reason, independently tackling a subject and compiling a presentation (partly in English) Classroom techniques: Lecture, discussion, working on case studies with subsequent presentation (partly in English)
5 Prerequisites Formal: Admission to Master course In terms of content: None
6 Assessment Written exam or paper
7 Prerequisites for the awarding of credits Module exam passed
8 Use of module (in other degree courses) None
9 Significance of mark for final score Weighting according to number of ECTS credits
10 Module appointee and responsible lecturer In charge of module: Prof. Dr. Leyendecker
Lecturers: Prof. Dr. Elma Bräkling
Prof. Dr. Ayelt Komus
Prof. Dr. Bert Leyendecker
Stefan Dingerkus
11 Other Information References:
Breyfogle, F. W.: Implementing Six Sigma
European Association of Business Process Management (Hrsg.) BPM Common Body of
Knowledge
Fischermanns, G.: Praxishandbuch Prozessmanagement
Gudehus, T.: Logistik
Komus, A. (Hrsg.): BPM Best Practice: Wie führende Unternehmen ihre Geschäftsprozesse
managen"
Nebl, T.: Produktionswirtschaft
23
Tempelmeier, H.: Produktion und Logistik;
24
Title:
AUDITING/TAX ADVICE I
Module type
Core module
KN-NR. MSWP1
Workload 360 h
Credits 12 ECTS
Course semester 1st Semester
When offered Winter semester
Duration 1. Sem.
1 Lectures
Auditing/ Tax Consultancy I
Face-to-face teaching
128 h
Self-study
232 h
Planned group size
No restrictions
2 Learning outcomes / areas of compentence
Upon completion of this module students have acquired a sound knowledge of auditing and tax advice specialising in „accounting and auditing“ and „inheritance and gift tax“. In addition, they have practical application skills and have extended their knowledge based on case study work and case-related tutorials as well as extensive scenarios.
3 Contents
Accounting and Auditing I: Basics about statutory audits, rights and duties of the annual auditor, appointment of the auditor, audit planning including preliminary audit of the IKS and IT system audit and audit procedures in order to undertake the annual accounting audit.
Inheritance and Gift Tax: Relevant parts of the matrimonial property regime and Inheritance Law, processes subject to taxation, personal tax liability, transfer on death, continued community of property, community of accrued gains, estate of the provisional heir and estate of a reversionary heir, gift inter vivos, earmarked gifts, tax incurrence, taxable acquisition, assessment (except corporate assessment), tax exemption, consideration of former acquisitions, tax brackets, personal allowances and retirement or disability allowance, tax rate and tax rate limit, tax assessment and tax collection.
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German
Key competences: Oral presentation of problem solutions and case study solutions, discussing alternative solutions, team work, scientific working methods, citation styles, development of application-oriented aspects Knowledge transfer via: Lecture, lecture material, tutorials
5 Prerequisites for attending
Formal: Admission to Master Course In terms of content: None
6 Methods of examination
Written exam or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers:
In charge of module: Prof. Dr. Münzinger
Lecturers: Prof. Dr. Münzinger Prof. Dr. Philipps
25
11 Other information
References:
Accounting and Auditing I: IDW Prüfungsstandards und Prüfungshinweise (Loseblattsammlung oder aus der Zeitschrift "Die Wirtschaftsprüfung"); Wirtschaftsprüfer-Handbuch 2006, Band I; Marten/Quick/Ruhnke, Wirtschaftsprüfung.
Inheritance and Gift Tax: Djanani/Brähler/Lösel: Erbschaftsteuerrecht.
26
CORE MODULES II
The following core modules are available:
Code Module Semester HPW credits Assessment
MSCO2 Managerial Accounting II 2 8 12 Written Exam or Academic Assignment
MSHM2 Human Resource Management II 2 8 12 Written Exam or Academic Assignment
MSMM2 SME Management II 2 8 12 Written Exam or Academic Assignment
MSIM2 International Management II 2 8 12 Written Exam or Academic Assignment
MSWR2 Operations Management II 2 8 12 Written Exam or Academic Assignment
MSWP2 Auditing/Tax Advice II 2 8 12 Written Exam or Academic Assignment
Part 2
Specialisations
27
Title:
CONTROLLING AND FINANCE II
Module type
Core module
KN-NR. MSCO2
Workload 360 h
Credits 12 ECTS
Course semester 2nd Semester
When offered Summer semester
Duration 1. Sem.
1 Lectures
Controlling II
Face-to-face teaching
128 h
Self-study
232 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Upon completion of this module students are able to apply controlling methods in case studies. The acquired knowledge has been extended through the work with application software.
3 Contents
I. Controlling review according to scientific theory, controlling concepts II. Marketing and sales controlling III. Computer-aided operative planning and monitoring IV. Financial planning and controlling V. Banks deciding on loan applications VI. Financial structure and dividend policy VII. Case studies and tutorials VIII. Guest lecturers with a corporate background
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German/ English
Key competences: Independent work style, group work, ability to discuss and debate, autonomous development of a subject with subsequent presentation (partly in English), software usage.
Knowledge transfer via: Lecture, discussion, case study work and presentation of case studies (partly in English)
5
Prerequisites for attending
Formal: Admission to Master Course
Content-related: None
6 Methods of examination
Written examination or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee, Teachers and full-time lecturers
In charge of module:
Prof. Dr. Mengen
Lecturers:
Prof. Dr. Mengen Prof. Dr. Kaul Dipl.-Vw. Nadja Vogt
28
11 Other information
References:
Current edition of
Weber, J./ Schn of , U.: Einf Schn of das Controlling. Kornmeier, M: Wissenschaftstheorie. Kornmeier, M: Wissenschafts Horvmeier, M: Wissenschaf
29
Title:
HUMAN RESOURCE MANAGEMENT II
Module type
Core module
KN-NR. MSHM2
Workload 360 h
Credits 12 ECTS
Course semester 2nd Semester
When offered Summer semester
Duration 1. Sem.
1 Lectures
Human Resource Management II
Face-to-face teaching
128 h
Self-study
232 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Upon completion of this module students know about the theoretical concepts of personnel management and can apply them in a difficult operational environment. This experience enables students after module completion to critically reflect management situations in companies and to support managers as consultants.
3 Contents
Corporate management and personnel management Leadership context Leadership tools Leadership in practice Leadership prospects Labour Law: Follow-up/Labour Law overview Dismissal/Termination of employment Maternity protection/Severe disability Works Council Constitution Act Liability, intra-company compensation for damage § 613a BGB (German Civil Code) Transfer of undertakings System of Labour Courts / Labour Court proceedings / Social Jurisdiction Right of industrial dispute Collective Bargaining Act Social Law / Social Security Law Current Jurisdiction
4
Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German
Key competences: By means of a didactic approach students acquire professional qualifications in particular methodical and personnel-related skills, for example the ability to work in a team & presentation skills. .
Knowledge transfer via: PowerPoint, case study work, discussion, group work
5 Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Written examination or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
30
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module:
Prof. Dr. Beck
Lecturers:
Prof. Dr. Reinemann
Prof. Dr. Baedorf
11 Other information
References:
Current edition of
BrRMTEXTedition ofersonalfedition ofbeitsbuch ftion ofium und Praxis; Franken, S.: Verhaltens-orientierte Fpersonnel-related skills, for example the ability to work in a team & presentation skills. .odule completion to critically reflect man Detz: Arbeitsrecht. Jeweils die aktuelle Auflage.
31
Title:
SME Management II
Module Type
Specialisation module
Code
MSMM1
Workload
360 h
ECTS
12 points
Semester
First semester
Frequency Offered
Winter Semester
Duration
1 Semester
1 Course
Management of Small & Medium-sized Businesses
Attendance
128 h
Self-Study
232 h
Group size
No restrictions
2 Aims of Course
3 Content of Course
SME Management II is chosen from one of the existing specializations from Part II
4 Methods of Teaching
5 Prerequisites
6 Assessment
7 Prerequisites for the awarding of credit points
8 Usage of the module (on other programmes)
9 Significance of the mark for the final score
10 Module appointee and responsible lecturer
Responsible for Module:
11 Other Information
32
Title:
INTERNATIONAL MANAGEMENT II
Module type
Core module
KN-NR. MSIM2
Workload 360 h
Credits 12 ECTS
Course semester 2nd Semester
When offered Summer semester
Duration 1. Sem.
1 Lectures
International Management II
Face-to-face teaching
128 h
Self-study
232 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Students learn about core decision areas in international management and communication. They can identify coherences, impacts and restrictions of international management decisions.
3 Contents
Part I (Büter) in German
1 International management as decision problem
2 International market and location selection
3 International market entry and market cultivation decisions
4 International functional area decisions
5 International organizational decisions
6 International controlling relevant decisions
Part 2 (Rana) in English
7 Intercultural Communication
4 Teaching methods
- Tuition in seminars with lecture, discussion and tutorial elements;Discussing practice-oriented approaches; Scientific working methods
5 Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Written examination or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None restrictions
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module:
Prof. Dr. Clemens Büter
Lecturers:
Prof. Dr. Clemens Büter
Ellen Rana
33
11 Other information
References:
Current edition of:
Burre C (2010) Internationale Unternehmensfurers: ternernationale Unternehmensfurers: g. Oldenbourg.
Deresky H (2005) International Mangement angement ernaAcross Borders and Cultures. (Taschenbuch) Prentice Hall London.
Lewis Richard D. (2006) When Cultures Collide ndon.: ing successfully across Cultures London.
Hill Ch (2006) International Business s London. ntsn the Global Marketplace (Taschenbuch) McGraw-Hill London.
34
Title:
OPERATIONS MANAGEMENT II
Module Type Core Module
Code MSOM2
Workload 360 h
Credits 12 ECTS
Semester 2nd Semester
Frequency Offered Summer semester
Duration 1 Semester
1 Course Operations Management II
Attendance 128 h
Self-study 232 h
Planned group size No restrictions
2 Aims of course Students are intended to be able to understand and independently apply the methods of Operations Management. The fundamentals acquired during the Bachelor course will be intensified and supplemented.
3 Contents - Six Sigma and Lean Management to achieve operational process optimisation, part 2 - IT-architecture principles, business intelligence - Organisational Change Management, agile methods of IT, project and process management - Design and control of a procurement network - Simulation and analysis of procurement processes - Guest lecturers from the industry
4 Methods of Teaching Exercises, group work, tutorials, lecture Language of instruction: German/English Key qualifications: Independent workstyle, working in groups, ability to discuss and reason, independently tackling a subject and compiling a presentation (partly in English), software usage Classroom techniques: Lecture, discussion, working on case studies with subsequent presentation (partly in English)
5 Prerequisites Formal: Admission to Master course In terms of content: None
6 Assessment Written exam or paper
7 Prerequisites for the awarding of credits Module exam passed
8 Use of module (in other degree courses) None
9 Significance of mark for final score Weighting according to number of ECTS credits
10 Module appointee and responsible lecturer In charge of module: Prof. Dr. Bert Leyendecker
Lecturers: Prof. Dr. Elmar Bräkling
Prof. Dr. Ayelt Komus
Prof. Dr. Bert Leyendecker
11 Other Information References:
Bräkling, E.: Power in Procurement
Breyfogle, F.W.: Implementing Six Sigma
Gloger, B.: Scrum: Produkte zuverlässig und schnell entwickeln
Hanschke, I.: Strategisches Management der IT-Landschaft
Komus, A.: BPM Best Practice
35
Title:
AUDITING/TAX ADVICE II
Module type
Core module
KN-NR. MSWP2
Workload 360 h
Credits 12 ECTS
Course semester 2nd Semester
When offered Summer semester
Duration 1. Sem.
1 Lectures
Auditing/ Tax Advice II
Face-to-face teaching
128 h
Self-study
232 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Students have acquired sound knowledge in the area of auditing and tax advice with the main emphasis on: „group accounting“, „Tax Reorganisation Law“ and „corporate assessment“. In addition, they know about practical application skills and have intensified their knowledge based on case studies and case-related tutorials resp. extensive scenarios.
3 Contents
Group accounting: Group positioning liability according to HGB (German Commercial Code), Exemption Clauses, consolidated companies, currency translation, consolidation of funds according to §§ 301, 302 HGB (German Commercial Code) , consolidation of debts, elimination of inter-company profits, consolidation of profit and loss account, equity method etc.
Tax Reorganisation Law: Basics, retrieval, mergers, separations, change of legal form, contributions to non-incorporated firms.
Corporate assessment: Occasions, purposes, targets, objectifying, typification and simplification, asset value oriented procedures, assessment of income value, discounted cash flow procedures and corporate assessment with respect to Inheritance Tax Law.
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German
Key competences: Oral presentation of task solutions and case study solutions, discussing compiled solution alternatives, team work, scientific work styles, citation styles, development of application-oriented aspects.
Knowledge transfer via: Lecture, lecture scripts, tutorials
5 Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Written examination or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
36
10 Module appointees and Teachers
In charge of module:
Prof. Dr. Steudter
Lecturers:
Prof. Dr. Münzinger
Prof. Dr. Steudter
11 Other information
References:
Group accounting: Busse von Colbe/Ordelheide, Konzernrechnungslegung; Gräfer/Scheld, Grundzüge der Konzernrechnungslegung.
Reorganization Tax Act: Madl, Umwandlungssteuerrecht; Dötsch, Umwandlungssteuerrecht; Schäfer/Scharb, Leitfaden zum Umwandlungssteuerrecht.
Corporate assessment: IDW-Standard S1 i.d.F. 2008, Grundsätze zur Durchführung von Unternehmensbewertungen; Peemöller (Hrsg.), Praxishandbuch der Unternehmensbewertung.
37
3. ELECTIVE MODULES
Electives have been designed as an interdisciplinary field. They have been allocated to the first and
second semester and allow an intended concentration on soft skills (social and communication skills)
and a special methodological competence. Electives provide the opportunity to extend students’
insights which they haved gained in the compulsory and core modules. This is a valuable addition to
the Bachelor programme and aims to strengthen students’ individual profiles.
The following electives are available:
Code Module Semester HPW credits Assessment
MWPIR IFRS Reporting 1 a. 2 4 6 Written Exam or Academic Assignment
MWPIM Intercultural Management 1 a. 2 4 6 Written Exam or Academic Assignment
MWPIN Selected Areas of Business Informatics 1 a. 2 4 6 Written Exam or Academic Assignment
MWPSJ Software-Assisted Annual Auditing 1 a. 2 4 6 Written Exam or Academic Assignment
MWPET Business Ethics and Philosophy 1 a. 2 4 6 Written Exam or Academic Assignment
MWPEK Decision-oriented Capital Market Theory 1 a. 2 4 6 Written Exam or Academic Assignment
MWPVW Behavioural Science 1 a. 2 4 6 Written Exam or Academic Assignment
Electives
Choose one in Semester 1. and 2.
38
Title:
IFRS REPORTING
Module type
Core module
KN-NR. MWPIR
Workload 180 h
Credits 6 ECTS
Course semester 3rd Semester
When offered Any semester
Duration 1. Sem.
1 Lectures
Controlling III
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Upon completion of this module students are able to recognize and understand the key requirements of financial reporting according to IFRS as information basis for controlling.
3 Contents
I. Controlling relevance of IFRS II. Introduction to IFRS III. Depicting and emphasizing individual IFRS, relevant to controlling
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German/ English
Key competences: independent work style, group work, ability to discuss and debate
Knowledge transfer via: Lecture, discussion, case study work, lecture scripts with various tutorials and practical examples.
5 Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Written examination or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10
Module appointee and Teachers
In charge of module:
Prof. Dr. Mengen
Lecturers:
Prof. Dr. Philipps
11 Other information
References:
IFRS Textausgabe (IDW oder Wiley).
WeiS Textger: IFRS fW oder Wiley).CTS-points aktuelle Auflage.
39
Title:
INTERCULTURAL MANAGEMENT
Module type
Elective
KN-NR. MWPIM
Workload 180 h
Credits 6 ECTS
Course semester 1st/2nd Semester
When offered Any semester
Duration 1. Sem.
1. Lectures
Intercultural Management
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
The main objective of this course is to provide a solid foundation for participants in the area of intercultural communication. By applying theoretical knowledge to case studies and by discussing real life situations, students will learn more about their own culture and be made aware of the importance of intercultural communication in their future roles as international managers.
3 Contents
I. - traditional theories in intercultural studies, Hofstede, Hall, Trompenaars II. - distance and space III. - kinesics and chronemics IV. - perception V. - corporate culture VI. - the international manager and leadership styles in different cultures VII. - competence and communication styles VIII. - managing international teams IX. - international contracts and negotiations X. - meetings and presentations XI. - socialising and small talk XII. - country specific information
4. Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: English
Key competences: group work, responding appropriately to others, listening carefully to what others say, developing points and ideas, encouraging others to contribute, responding perceptively to contributions from others, peer evaluations, presenting information.
Knowledge transfer via: Audio and visual aids, PowerPoint, online resources, paper based exercises
5. Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Exam 75% - Presentation 25%
7. Conditions for the allocation of credits
Module exam passed
8. Use of module (in other degree courses)
None
9. Significance of mark for final score
Weighting according to number of ECTS-points
40
10. Module appointee and full-time lecturers
In charge of module:
Ellen Rana (English Language Lecturer)
Lecturers:
Ellen Rana (English Language Lecturer)
11. Other information
References:
Ray: Development Economics; Todaro / Smith: Economic Development; Hemmer: Wirtschaftsprobleme der Entwicklungsllgsll. Current editions
Further literature will be announced in the course.
41
Title:
SELECTED AREAS OF BUSINESS INFORMATICS
-Life cycle-Management of company informationsystems for business management reasons -
Module type
Elective
KN-NR. MSPIN
Workload 180 h
Credits 6 ECTS
Course semester 1st/2nd Semester
When offered Any semester
Duration 1. Sem.
1 Lectures
Selected areas of business informatics
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Basic understanding of life cycle management of company information systems
Understanding the factors of success and failure in the management of company information systems
Different ways of positive impact on company information systems
3 Contents
I. IT strategy II. How to select, introduce and adjust relevant software III. Business process management with hands-on tutorials in the ARIS system IV. Change Management V. Project Management
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German
Key competences:
Thinking in business category relevant thought patterns when designing and using company information system
Actively pursue business related interests in company information systems
Knowledge transfer via: Lecture, discussion, group work, case study work, hands-on tutorials in the ARIS system
5
Prerequisites for attending
Formal: Admission to Master Course
In terms of content: Basic knowledge of Business Informatics
6 Methods of examination
Written examination or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
42
10 Module appointee and Teachers
In charge of module: Prof. Dr. Komus
Lecturers: Prof. Dr. Komus
11 Other information
References:
Gadatsch, Andreas: Grundkurs Geschäftsprozessmanagement, current edition Krohnke, Oliver; Bungard, Walter (Hrsg.): SAP-Einführung mit Change Management, current
edition Heinrich, Lutz Jürgen; Lehner, Franz: Informationsmanagement, current edition
43
Title:
SOFTWARE-SUPPORTED ANNUAL AUDIT
Module type
Elective
KN-NR. MWPSJ
Workload 180 h
Credits 6 ECTS
Course semester 1st/2nd Semester
When offered Any semester
Duration 1. Sem.
1 Lectures
Software-supported annual audit
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Upon completion students have put their theoretical knowledge into practice by means of a specific and comprehensive case (with the aid of an annual audit software). For this purpose a complete audit case was processed ranging from order acceptance up to the performance of test fields on the computer.
3 Contents
I. Workshop that takes place in the office of an auditing company. II. Ordering WP and order acceptance III. Planning annual audit by means of risk-oriented auditing approach IV. Audit implementation of individual audit areas V. Audit approval VI. Report review VII. Order-associated quality assurance VIII. Preparation of test report
4 Teaching methods
Tuition in seminars with lecture, discussion and tutorial elements.
Module taught in: German
Key competences: Acquirement of detailed practical and case-related knowledge, how to undertake an annual audit using specific auditing software.
Knowledge transfer via: Working documents, case records and software files of Datev eG. Nürnberg, Programm AP Comfort.
5
Prerequisites for attending
Formal: Admission to Master Course
In terms of content: Theoretical knowledge about annual audits of corporate entities
6 Methods of examination
Written examination or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module: Prof. Dr. Steudter
Lecturers: Prof. Dr. Steudter
44
11 Other information
References: Current edition of - Selchert F. W.: Jahresabschlussprüfung der Kapitalgesellschaften, aktuelle Version - WP Handbuch, aktuelle Version - Prüfungsstandarts des Instituts der Wirtschaftsprüfer in Deutschland e.V., aktuelle Version
45
Title:
BUSINESS ETHICS / PHILOSOPHY
Module type
Elective
KN-NR. MWPET
Workload 180 h
Credits 6 ECTS
Course semester 1st/2nd Semester
When offered Winter semester
Duration 1. Sem.
1 Lectures
Introduction to Business Ethics
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Upon completion of this module students are familiar with the basics of business ethics and they have acquired the ability of ethical judgement in this area. They can apply specific business ethical tools in response to certain challenges and can implement ethics in a business environment.
3 Contents
I. Meta-ethical and normative-ethical basics of economic / organisational and operational ethics II. Depiction and critical review of various current business ethical concepts and theories of fair
corporate and organisational structures III. Work out specific organisational respectively business ethical orientations and strategies
4 Teaching methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Module taught in: German
Key competences: Theoretical competence for business ethical issues, application skills in specific areas and cases in this field, theoretical application expertise with respect to ethical aspects in organisations
Knowledge transfer via: inputs (lecture etc.), self-study, sharing opinions
5
Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Written examination or research paper
7 Conditions for the allocation of credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS-points
10 Module appointee and Teachers
In charge of module:
Prof. Dr. Martin Kaschny
Lecturers:
Prof. Dr. Wertgen
Prof. Dr. Jünemann
46
11 Other information
References:
Korff, W. u.a.: Handbuch der Wirtschaftsethik, 4 Bände; Ulrich, P.: Sich im ethisch-politisch-ökonomischen Denken orientieren, in: Mieth, Dietmar u.a. (Hg.) 2004: Refelxionsfelder integrativer Wirtschaftsethik, S. 11-28; Schramm, M.: ökonomische Moralkulturen, Marburg 2008; Brink,A./ Eurich, J./ Giersch, C.(Hg.): Anreiz versus Tugend. Merkmale moderner Unternehmenssethik, Hamburg 2005
Weitere References werden in den Materialien zur Lehrveranstaltung gegeben.
Further references will be announced in the course.
47
Title:
DECISION-ORIENTED CAPITAL MARKET THEORY
Module Type Elective
Code MWPEK
Workload 180 h
Credits 6 ECTS
Semester 1st/2nd Semester
Frequency Offered Every Semester
Duration 1 Semester
1 Course Decision-oriented Capital Market Theory
Attendance 64 h
Self-study 116 h
Planned group size No restrictions
2 Aims of course Upon completion of this module students will have increased and intensified their knowledge about financial markets, investment opportunities, portfolio management, market micro structure and financial market participants.
3 Contents Selected topics from the following areas (amongst others): I. Portfolio management and investment in circumstances of uncertainty
II. Stock exchange and over-the-counter trading, financial market participants
III. Market micro structure of trading systems
IV. Efficiency, insider trading and behavioural finance
V. Current financial issues
4 Methods of Teaching Seminar-style teaching (depending on group size) with lecture, discussion and exercise elements; guest lecturers. Language of instruction: German/English Key qualifications: Independent work style, group work, ability to discuss and reason, independently working on a subject and compiling a presentation. Classroom techniques: Lecture, discussion, working on a subject and subsequenty presentation, group work, exercise, self-study.
5 Prerequisites Formal: Admission to Master course In terms of content: None
6 Assessment Written exam or paper with oral exam
7 Prerequisites for the awarding of credits Module exam passed
8 Use of module (in other programmes) None
9 Significance of mark for final score Weighting according to number of ECTS credits
48
10 Module appointee and responsible lecturer In charge of module: Prof. Dr. Michael Kaul Lecturer: Prof. Dr. Michael Kaul
11 Other Information References: (always the current edition.) Bodie, Z., Kane, A., Marcus, A. J.: Investments and Portfolio Management, New York Busack, M., Kaiser, D. G. (Hrsg.): Handbuch - Alternative Investments, volume 1 and 2,
Wiesbaden Copeland, T. E., Weston, J. F., Shastri, K.: Financial Theory and Corporate Policy, Boston Cox,J. C., Rubinstein, M.: Options Marktes, Upper Saddle River Eisenführ, F., Weber, M.; Rationales Entscheiden, Berlin Elton, E. J., Gruber, M. J., Brown, S. J., Goetzmann, W. N.; Modern Portfolio Theory and
Investment Analysis, Chichester Franke, G.; Hax, H.: Finanzwirtschaft des Unternehmens und Kapitalmarkt, Berlin u. a. Hillier, D., Ross, S. A.; Westerfield, R. W.; Jaffe, J.; Jordan, B. D.: Corporate Finance, London Hull, J. C.: Optionen, Futures und andere Derivate, München Ingersoll, J. E.: Theory of Financial Decision Making, Lanham Kruschwitz, L.: Investitionsrechnung, München, Wien O’Hara, M.: Market Microstructure Theory, Cambridge Spremann, K.: Finance, München Further literature will be announced during the course, if required.
49
Title:
BEHAVIOURAL SCIENCE (BUSINESS PSYCHOLOGY RELATED STUDIES)
Module Type
Elective
Code MWPVW
Workload 180h
Credits 6 ECTS
Semester 1st /2nd semester
When offered Summer semester
Duration 1 Semester
1 Lectures
Behavioural Science (Business Psychology related studies)
Face-to-face teaching
64 h
Self-study
116 h
Planned group size
No restrictions
2 Learning outcomes / Areas of competence
Students are able to analyse and interpret business psychology-related studies as well as apply these scientific insights onto economic issues and derive recommendations for actions from that. They practise interdisciplinary, critical thinking and question practical management theory in terms of behavioural science.
3 Contents
By means of current business psychology related studies in the field of management and organisational psychology, marketing and advertising psychology as well as finance psychology the benefits of empirical studies for practical business processes are compiled. Students are taught about theories, paradigms and methods related to behavioural science deriving from the analyses.
4 Teaching Methods
Tuition in seminars with lecture, discussion and tutorial elements.
Knowledge transfer via: Discussion, Analysis of empirical studies
5 Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
Written examination or research paper
7 Requirements for granting credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS points
10 Module appointee and Lecturers
In charge of module:
Prof. Dr. Martin Kaschny
Lecturers:
Petra Arenberg
11 Other Information
References:
Current studies will be announced in the course.
50
4. PROPAEDEUTICS
A propaedeutic is a preparatory course (e.g. in the field of mathematics or accounting). The objective
of this orientation session is the preparation for a Business Administration study programme. The
understanding of basic principles in the subject matter is supposed to create a common knowledge
base.
Code Module Semester HPW credits Assessment
MPRWP Scientific Puplications 3 2 0
Preparatory Course
51
Title:
SCIENTIFIC PUBLICATIONS
Module Type
Propaedeutics
Code MPRWP
Workload 0 h
Credits 0 ECTS
Course Semester 3rd Semester
When offered Every Semester
Duration 1 Semester
1 Lectures
Papers
Face-to-face teaching
32 h
Self-study
0 h
Planned group size
No restriction
2 Learning outcomes / Areas of competence:
Students are able to prepare papers independently.
3 Contents
I. To recognize and meet the requirements of a publication medium (e.g. trade magazine). II. Publication strategy and preparation of manuscript. III. Management of peer review process. IV. Usage of papers.
4 Teaching Methods
Tuition in seminars (depending on attendance) with lecture, discussion and tutorial elements.
Key competences: Analysing complex facts and circumstances and their depiction, implementing scientific insights in form of publication.
Knowledge transfer via: Lecture and lecture materials (publication manuscripts, reports etc.)
5 Prerequisites for attending
Formal: Admission to Master Course
In terms of content: None
6 Methods of examination
None
7 Requirements for granting credits
Module exam passed
8 Use of module (in other degree courses)
None
9 Significance of mark for final score
Weighting according to number of ECTS points
10 Module appointee and Lecturers
In charge of module: Prof. Dr. Werner Hecker
Lecturers:
Prof. Dr. Philipps Prof. Dr. Mengen Prof. Dr. Beck Prof. Dr. Schlichting
11 Other Information
References:
Current publications of the respective lecturer