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Module Handbook Business Management Fachbereich Wirtschafts- wissenschaften Master of Science
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Page 1: Module Handbook - Hochschule Koblenz · 3 1. COMPULSORY MODULES A module comprises of a self-contained formally structured learning process in which students learn about certain topics

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

Page 2: Module Handbook - Hochschule Koblenz · 3 1. COMPULSORY MODULES A module comprises of a self-contained formally structured learning process in which students learn about certain topics

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

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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

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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

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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

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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.

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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

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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.

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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

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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.

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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

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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

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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

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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

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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.

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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

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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

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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

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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.

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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

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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

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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

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Tempelmeier, H.: Produktion und Logistik;

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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

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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.

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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

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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

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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

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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

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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.

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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

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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

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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.

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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

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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

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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.

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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.

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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.

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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

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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.

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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

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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

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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

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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

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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

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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.

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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

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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.

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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.

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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

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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


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