Download Business Admin Module Overview: BA Intro, Mgmt, Fin Acct, IT, Econ, Comm Law, Mgmt Acct, B and more Exams Business Administration in PDF only on Docsity!
MODULE-contents
Bachelor Study Program
"Business Administration"
(- on the basis of SoSe 2015 -)
1 st^ Semester
I.1 Module: Business Administration (BA) Introduction (4 credits, 4 semester periods per week)
Responsible for this Modul: Prof. Dr. Ginter
( in WiSe 2015/2016: Responsible for this Modul: Prof. Dr. Fischer)
Objectives: The students get an overview of the different areas of business administration. Also they will know which different types of organization exist including their characteristics. The students can develop basic structures and processes for a company. Furthermore they will get an overview about the complex impacts on a company and the limits of direct controlling. The students will understand simple business contributions of economical journals and can give a short résumé.
I.1.1 Introduction to BA - Lecture (2 credits, 2 semester periods per week) Overview business administration including basic terms and definitions Goods and services Labour, material and assets Investment and financing Logistics and quality management Sales and marketing Accounting and financial controlling Management of knowledge and IT
Literature: Script / Lecture notes with exercises Literature, in each case the new edition (further specification of Literature in the script): Wöhe, G.; Döring, U. : Einführung in die Allgemeine Betriebswirtschaftslehre. Verlag: Vah- len Vahs, D.; Schäfer-Kunz, J.: Einführung in die Betriebswirtschaftslehre. Verlag: Schäffer- Poeschel Jung, H.: Allgemeine Betriebswirtschaftslehre. Verlag: Oldenbourg
I.1.2 Business Game (1 credits, 1 semester periods per week) Dependencys of different management actions Limits of managing a company Company as complex system, not as complicated machine Learn how to work in groups 2 days long as challenge with different teams Winners are the most profitable and most sustainable team
Literature: Business Game „Chance“ is provided to the students to download
I.1.3 Lecture: Press-Review (1 credits, 1 semester periods per week) Unlock business contributions of journals Able to give a résumé Finding most important issues Can give understandable information Practice of communication through group discussion
Literature: different exercise texts are made available in the Press-Review
I.2 Module: Management I: Sustainability (4 credits, 3 semester periods per week)
Responsible for this Modul: Prof. Dr. Gabius
Objectives: Decision making is the main task of management. In the decision making process, different influencing factors and stakeholder interests, must be considered. Main objective of this module is that students know about this different factors and interests. They will learn to understand these different requirements and will get first methods of integral decision-making. Furthermore the students will see, that decision-making in companys means responsibility concerning humans, environment and compa- nys as economic entitys. The students will learn to identify the complex interdependences of decisions and learn to solve them with responsibility.
I.2.1 Sustainability (1,5 credits, 1 semester periods per week) Approaches of business administration People and the economic process Decision-making and responsibility Economical and business ethics
Literature: Homann, Karl/Lütge, Christoph, Einführung in die Wirtschaftsethik, Münster u.a. Homann, Karl/Suchanek, Andreas, Ökonomik: eine Einführung, Tübingen Kruschwitz, Lutz, Investitionsrechnung, München, Wien
I.2.2 Corporate Responsibility (2,5 credits, 2 semester periods per week) History, goals and contents of responsible and sustainable management Positioning of companys in an national and international context Responsible dealing with stakeholders Understand that transparency/monitoring the compliance of different laws/codes is elementary Social competencies and skills
Literature: Script / Lecture notes and presentation slides Hardtke, Arndt / Kleinfeld, Annette: “Gesellschaftliche Verantwortung in Unternehmen: von der Idee der Corporate Social Responsibility zur erfolgreichen Umsetzung“; Gabler Verlag 2010 Habisch, André/ Schmidpeter, René/ Neureiter, Martin: “Handbuch Corporate Citizenship – Handbuch der Corporate Social Responsibility für Manager“; Springer Verlag Berlin Malik, Fredmund: „Die richtige Corporate Governancde – mit wirksamer Unternehmensaufsicht Komplexität meistern“, Campus Verlage Hommelhoff, Peter/ Hopt, Klaus J. / v. Werder, Axel „Handbuch Corporate Governance: Leitung und Überwachung börsennotierter Unternehmen in der rechts- und Wirtschaftspraxis“, Schäffer- Pöschl Wesel, Markus: „Corporate Governance im Mittelstand: Anforderungen, Besonderheiten, Um- setzung“ Schmidt Verlag Karsten Umnuß, Corporate Compliance Checklisten, München C.H. Beck Christoph Hauschka, Corporate Compliance, München C.H. Beck Behringer u.a. “Compliance für KMU – Praxisleitfaden für den Mittelstand” als e-book und im Erich Schmid-Verlag Wecker, Gregor/ van Laak, Hendrik: Compliance in der Unternehmerpraxis (in each case the newest edition)
I.3 Module: Basic Methods I (3 credits, 2 semester periods per week)
Responsible for this Modul: Prof. Dr. Hohlstein
Objectives: The students will learn methods of scientific working. Also they will learn to give oral presentations. They will get methodical expertise by using suitable research methods to find the right sources for their academic writings. Also this module will give the students systems expertise, because this is the base of every academic practice. In this course the students will get their competencies of self-organization by learning the basic rules of scientific work and writing a paper in groups together. They can write about different economical and socio-scientific subjects and will present them in front of the class. After the presentation they will get a feedback.
Responsible for this Modul: Prof. Dr. Reinert
( in WiSe 2015/2016: Responsible for this Modul: Prof. Dr. Engel)
Objective: Basic Part: The students will learn basic elements of saving information through bits- and bites. They learn to appraise different hardware with the appropriate software and learn how to work with a computer as a tool of business administration. Furthermore the students will have the ability to assess the amount, speed of data, time and costs of information transfer.
Organisation of data: The students will solve challenging operational tasks as a team. They will use methods as the entity-relationship model, normalization and relational database-systems. They get the ability to find the weakness of saving data and learn to analyse problems in datasets. Also they will learn about entitys with their characteristics and relationships and illustrate them in an entity-relationship model.
I.5.1 Basics Information Technology / Databases (2 credits, 2 semester periods per week) Basics of information technology like character set, data and messages Historic development of computer stystems Applied logic of digital data storage with bits- and bites Illustration of data with different codifications like ASCII etc. Computation of pictures in different size and resolutions Virtual adressing Different structurings for data organisation like the entity-relationship model and normalization Handling Data with Microsoft Access
Literature: Script / Lecture notes and Handout of the presentation slides shown Stahlknecht, Peter; Hasenkamp, Ulrich; Einführung in die Wirtschaftsinformatik
I.5.2 Databases – Lecture / Exercises (2 credits, 1 semester periods per week) Self-reliant solving of given tasks together in groups
Literature: Script / Lecture notes with exercises
in WiSe 2015/2016:
Responsible for this Modul: Prof. Dr. Engel Structure of this Modul: I.5 Information Technology (4 credits, 3 semester periods per week) I.5.1 Information Technology (4 credits, 3 semester periods per week)
I.6 Module: Economics I (6 credits, 5 semester periods per week)
Responsible for this Modul: Prof. Dr. Hohlstein
Objective: Main objective is to learn the basics of micro-economics and their relation to business administration as a science. Their expertise the students get by learning to apply mathematical methods to solve fundamental micro-economical problems including economical interpretation of the results. Their expertise of systems the students will get by understanding the advantages of a liberal economic- system with free formation of prices but also regulation through the government. Self-competence the students will get through case studies which they have to prepare in groups. During the preparation they will get feedback to improve their case studys.
I.6.1 Mathematics in Economics (3 credits, 2,5 semester periods per week) Functions of one variable (characteristics, differential calculus and curve sketching) Functions of multiple variables (description, isoquant, differential calculus, extreme value) Extreme values of functions with multiple variables under side conditions with the Lagrange- method
Literature: Schwarze, J.: Mathematik für Wirtschaftswissenschaftler, 3 Bände, 13. Aufl., Herne 2010 Luderer, B., Würker, U.: Einstieg in die Wirtschaftsmathematik, 8. Aufl., Stuttgart 2011
Luderer, B., Paape, C., Würker, U.: Arbeits- und Übungsbuch Wirtschaftsmathematik, 6. Aufl., Stuttgart 2011 Peters, H.: Wirtschaftsmathematik, 4. Aufl., Stuttgart 2012 Müller-Fonfara, R., Scholl, W.: Mathematik verständlich, 5. Aufl., München 2004 Script with annotated collection of formulas, Tasks and sample solutions
I.6.2 Microeconomics (2 credits, 2 semester periods per week) The importance of free formation of prices Budget and demand (determinants of demand and mathematical functions) Theories of business and production of goods Free formation of prices in different types of market Possibilites and consecutions of governmental interventions through price formations
Literature: Franke, J.: Grundzüge der Mikroökonomik, 8. Aufl., München/Wien, 1996 Hohlstein, M. u.a.: Lexikon der Volkswirtschaft, 3. Aufl., München 2009 Schumann, J. u. a.: Grundzüge der mikroökonomischen Theorie, 9. Aufl., Berlin u.a.O. 2011 Varian, H.: Grundzüge der Mikroökonomie, 8. Aufl., München / Wien 2011 Varian, H.: Intermediate Microeconomics, 8th ed., New York, 2010 Script / Lecture notes with case studies
I.6.3 Case Studies in Microeconomics (1 credits, 0,5 semester periods per week) Contents see at course 1.6.2 Microeconomics Creating a paper in groups Feedback at the end
Literature: Franke, J.: Grundzüge der Mikroökonomik, 8. Aufl., München/Wien, 1996 Hohlstein, M. u.a.: Lexikon der Volkswirtschaft, 3. Aufl., München 2009 Schumann, J. u. a.: Grundzüge der mikroökonomischen Theorie, 9. Aufl., Berlin u.a.O. 2011 Varian, H.: Grundzüge der Mikroökonomie, 8. Aufl., München / Wien 2011 Varian, H.: Intermediate Microeconomics, 8th ed., New York, 2010 Script / Lecture notes with case studies
I.7 Module: Commercial Law I (4 credits, 4 semester periods per week)
Responsible for this Modul: Prof. Dr. Gabius
Objective: Main goal is, that the students will learn the basic contents and methods of contract management and how to apply them. In addition to knowledge and methods, the students will get expertise in legal aspects of contract management both as private and traders. The students learn basics about the connections between theory and practical appliance of economical law in a company. Furthermore the students get more social skills, by working in groups together.
I.7.1 Commercial Law: Legal Transaction (3 credits, 3 semester periods per week) Basics of legal transaction, business law and contract management Interdependency between managerial and legal problems Training in methods by working on hand outs Contents: contract management-contracting party, terms of contract, conclusion of contract, termination of contract, basics of default
Literature: Script / Lecture notes BGB Beck Texte im dtv Zivilrecht Wirtschaftsrecht Schönfelder Deutsche Gesetze Textsammlung, Beck, Loseblattsammlung mit Ergänzungs- lieferungen Bähr: Grundzüge des bürgerlichen Rechts Brox/Walker: BGB Allgemeiner Teil Förschler, Peter: Privatrecht Führich, Ernst: Wirtschaftsprivatrecht
II.2.1 Descriptive Statistics and Basic Principles of Stochastics (5credits, 4 semester periods per week) Introduction to the statistical methodology One-dimensional distribution Two-dimensional distribution Regression analysis Time series analysis Principles of probability calculation
Literature: Wewel, M.C.: Statistik im Bachelor-Studium der BWL und VWL, 2. Auflage, Pearson: Mün- chen/Boston 2011 Bleymüller, J., Gehlert, G., Gülicher, H.: Statistik für Wirtschaftswissenschaftler
II.3 Module: Procurement and Production (5 credits, 4 semester periods per week)
Responsible for this Modul: Prof. Dr. Matthäus
Objective: Superior goal of the module is that students are introduced to the fundamental terms of production and procurement which will be needed in different exercises. Students will acquire the basic functional and methodical knowledge of production and procurement to be able to use it in practical situations. They will learn that decisions in production and procurement result of the coaction between multiple stakeholders within the company (purchasing, controlling & finance, development) and externally (supplier of material, customers, logistic and trading companies). Besides that students will enable to use these multiple and often opposed interests within the process of problem solving.
II.3.1 Production (2,5 credits, 2 semester periods per week) Introduction and overview Products Human Resources: Work structuring, payment Operating materials, material Production functions, -methods, -planning Production control Quality management
Literature: Script / Lecture notes with exercises specification of Literature in the script
II.3.2 Procurement (2,5 credits, 2 semester periods per week) Principles of procurement Material supply Search and selection of suppliers Warehousing Assessment of parts demand Ordering and warehousing policies
Literature: extensive Script and exercises Literature, in each case the new edition (further specification of Literature in the script): Arnolds, H. u. a.: Materialwirtschaft und Einkauf. Verlag: Gabler Bichler, K. u.a.: Beschaffungs- und Lagerwirtschaft. Verlag: Gabler Kummer, S. u.a.: Grundzüge der Beschaffung, Produktion und Logistik, Verlag: Pearson Thonemann, U.: Operations Management. Verlag: Pearson Wannenwetsch, H.: Integrierte Materialwirtschaft und Logistik, Verlag: Springer
II.4 Module: Economics II (5 credits, 4 semester periods per week)
Responsible for this Modul: Prof. Dr. Hohlstein
Objectives:. Superior goal of this module is that students learn to identify, understand and use the principles of macroeconomic analysis. The professional competence students will acquire includes especially the business cycle theory, the growth theory and the influence of the monetary sector of a national economy or the world economy on the real economic trends. The system competency in this module leads students to understand the advantages and disadvantages of a liberal global economic system including free trade, unlimited capital transfer and the necessity of a common monetary and currency policy. In addition students will be encouraged to use their knowledge acquired in this module and to broaden their social competency in a case study. This covers a group work and a 4-page analysis of the spring/fall survey of the leading economic research institutes.
II.4.1 Economic Theory and Politics (2,5 credits, 2 semester periods per week) Important economical issues National accounts Business cycle theory and policy Growth theory and policy Job market and employment policy Foreign trade theory and policy
Literature: Hohlstein, M. u.a.: Lexikon der Volkswirtschaft, 3. Aufl. , München 2009 Mankiw, G. N.: Grundzüge der Volkswirtschaftslehre, deutsche Übersetzung von A. Wagner, 5. Aufl., Stuttgart 2012 Mankiw, G. N.: Macroeconomics, 7th ed., New York 2009 Mankiw, G. N.: Principles of Economics, 6th ed., New York 2011 Sperber, H. : Wirtschaft verstehen, 4. Aufl., Stuttgart 2012 Script / Lecture notes
II.4.2 Monetary Economics (1,5 credits, 1 semester periods per week) Monetary theory (central issues, analysis concepts) Instruments, strategy and effects of monetary policy Mechanism of the international economical and monetary development Operations on the foreign exchange markets
Literature: Hohlstein, M. u.a.: Lexikon der Volkswirtschaft, 3. Aufl. , München 2009 Görgens, E. et. al.: Europäische Geldpolitik, 5. Aufl., Stuttgart 2008 Issing, O.: Einführung in die Geldtheorie, 15. Aufl., München 2011 Sperber, H.: Wirtschaft verstehen, 4. Aufl., Stuttgart 2012 Sperber, H./ Sprink, J.: Internationale Wirtschaft und Finanzen, 2. Aufl., München 2011
II.4.3 Case Studies in Macroeconomics (1 credits, 1 semester periods per week) Independent group work Preparing of a group paper (approx. 4 pages) Analysis of the spring/fall survey of the leading economic research institutes Individual advice and feedback given by the professor
Literature: Hohlstein, M. u.a.: Lexikon der Volkswirtschaft, 3. Aufl. , München 2009 Mankiw, G. N.: Grundzüge der Volkswirtschaftslehre, deutsche Übersetzung von A. Wagner, 5. Aufl., Stuttgart 2012 Görgens, E. et. al.: Europäische Geldpolitik, 5. Aufl., Stuttgart 2008 Issing, O.: Einführung in die Geldtheorie, 15. Aufl., München 2011 Mankiw, G. N.: Macroeconomics, 7th ed., New York 2009 Mankiw, G. N.: Principles of Economics, 6th ed., New York 2011 Sperber, H.: Wirtschaft verstehen, 4. Aufl., Stuttgart 2012 Sperber, H./ Sprink, J.: Internationale Wirtschaft und Finanzen, 2. Aufl., München 2011 Gemeinschaftsdiagnose …, jeweils aktuelles Frühjahrs- bzw. Herbstgutachten der führenden Wirtschaftsforschungsinstitute Script / Lecture notes
the necessary development processes. They will learn to understand the necessity to use a step-by- step approach as a team and methods to model and optimize processes. These methods can be used autonomously for new tasks. Students will acquire an expertise independently with the handling of a business-related IT-system (here: business software solution by SAP).
II.7.1 Modelling of IT-Systems (2 credits, 2 semester periods per week) Documentation and analysis of business processes as a basis for optimization Modeling of business processes (Locate problems in business models and avoid them; characteristics of models)
Literature: Script / Lecture notes Scheer, A.-W.: ARIS – Modellierungsmethoden, Metamodelle, Anwendungen, 4. Auflage, Springer, 2001 Schmuller, J.: Teach Yourself UML in 24 Hours, Sams Publishing, 1999 Schmuller, J.: Jetzt lerne ich UML, Markt&Technik, 2000 Erler, T.: UML, bhv, 2000 Lehner, F., Hildebrand, K., Maier, R.: Wirtschaftsinformatik, Hanser, 1995
II.7.2 IT-Systems Applications (2 credits, 2 semester periods per week) Potential benefits of IT-systems in companies Use and characteristic of IT-systems in business processes Internet, web, web 2.0 as an example in daily business Change Management in IT Systems like cloud computing, Industry 4.0, internet of things Case studies with SAP ERP 6.x as an exemplary system
Literature: Script / Lecture notes Scheer, A.-W.: ARIS – Modellierungsmethoden, Metamodelle, Anwendungen, 4. Auflage, Springer, 2001 Laudon, Laudon, Schoder: Wirtschaftsinformatik, 2. Auflage, Pearson Verlag, 2010 Oestereich, B.: Analyse und Design mit der UML 2.5, 10. Auflage, Oldenbur, 2012
in WiSe 2015/2016:
Responsible for this Modul: Prof. Dr. Engel Structure of this Modul: II.7 Business IT-Systems (4 credits, 4 semester periods per week) II.7.1 Modelling of IT-Systems (2 credits, 2 semester periods per week) II.7.2 IT-System Solution (2 credits, 2 semester periods per week)
3 rd^ Semester.
III.1 Module: Management II: Finance / Controlling (9 credits, 8 semester periods per week)
Responsible for this Modul: Prof. Dr. Sailer
Objective: Content and methods: The students can describe the scope of duties of financing and investment as well as of controlling. They learn to explain and giving examples of the necessary methods, particulary in financial mathematics. They can apply the methods on practical examples. Systemic expertise: The students recognize the connections between financing, investments as well as the operational controlling, the corporate environment and the operational sectors. They can make conclusions for this different areas. Social skills: The students will work together in groups to solve different problems and learn to discuss something proper. Furthermore they will make a presentation together in front of the class.
III.1.1 Financial Mathematics (2 credits, 1 semester periods per week) Computation of interest Benefit theory of taxation and actual rate of return Pension calculation
Sinking fund calculation
Literature: Luderer, Bernd: Starthilfe Finanzmathematik. Stuttgart, Leipzig: Teubner 2002 Pfeifer, Andreas: Praktische Finanzmathematik. Thun/Frankfurt a. Main: Verlag Harri Deutsch 2000 Purkert, Walter: Brückenkurs Mathematik für Wirtschaftswissenschaftler. Stuttgart, Leipzig: Teubner 2005 Sydsæter, Knut; Hammond, Peter: Essential Mathematics for Economic Analysis. Harlow: Pear- son Education 2002 Tietze, Jürgen: Einführung in die Finanzmathematik. Braunschweig/Wiebaden: Vieweg 2003 In attendance to the lecture, a script will be used, which has the explanatory parts plus the tasks. For the derivations, which are to compile while lecture, there are some blanks to fill in by the students. Further documents for lecture are, a collection of tasks including solutions, a for- mulary as well as work sheets for the group work.
III.1.2 Investments (2 credits, 2 semester periods per week) Basics and practical importance of investment Investment planning Goal/Tasks/methods of investment Statistical investment Dynamic investment Investment decisions in practice Investment decisions under uncertainty
Literature: Script / Lecture notes including extensive exercises Dörsam, P.: Grundlagen der Investitionsrechnung – anschaulich dargestellt, 5. Auflage, Hei- denau 2007 Kruschwitz, L.: Investitionsrechnung, 13. Auflage, München/ Wien 2011 Schäfer, H.: Unternehmensinvestitionen – Grundzüge in Theorie und Management, 2. Auflage, Heidelberg 2005
III.1.3 Finance (2 credits, 2 semester periods per week) Basics of finance Financial planning Excursion: Possibilities of forecasts Key data for financial analysis Financing
Literature: Klaus Amann, Finanzwirtschaft, Kohlhammer Verlag, akt. Auflage Klaus Olfert, Finanzierung, Kiehl Verlag, akt. Auflage Perridon/Steiner, Finanzwirtschaft der Unternehmung, Vahlen Verlag, akt. Auflage
III.1.4 Introduction to Controlling (2 credits, 2 semester periods per week) Theoretical basics, interdependence with accounting and overview of tasks Part I: Introduction Part II: Supply of information (external reporting, cost accounting, performance measurement system) Part III: Planning and control (operative planning and control, tactical planning and control, stra- tegic planning and control
Literature: Script / Lecture notes Barth, T./ Barth, D.: Controlling, 2. Auflage, München 2008 Barth, T./ Barth, D.: Kosten- und Erfolgsrechnung für Industrie und Handel, 2. Auflage Stuttgart 2013
III.1.5 Lecture in Finance (1 credits, 1 semester periods per week) Case study about financial mathematics, investment and financing Analysis of initial position
Outplacement (Introduction to professional methods of outplacement)
Literature: The contents oft this lecture are from the chapters 1-8 of the textbook: Achouri, C., Human Re- sources Management. Eine praxisorientierte Einführung. Gabler, 2015. The lecture will be as- sited by Power Point charts, which are pictured in the textbook too. Furthermore the textbook has numerous of comprehension questions for each chapter, which are very helpful for the writ- ten examination. In addition, there is an indentation about talent- and carreer management in- side the reading: Achouri, C., Talent. Wie entscheidend ist es wirklich für Erfolg? Gabler, 2014.
III.3.2 HR-Management – Exercises (2 credits, 2 semester periods per week) Job application (application documents, writing certificates) Job interview (Both as employer and employee) Assessment Center (Both as employer and employee) Self-marketing (methods, advantageous performing)
Literature: Tutorials for exercise are partly inside the textbook (look at lecture III.3.1). Simulations and case studies cover moreover current economical and social questions, to simulate the corporate practice as real as possible.
III.3.3 Labour Law – Lecture (2 credits, 2 semester periods per week) Basics (contract of employment and employee) Employee participation (objectives, topics and legal position of work council) Initiation process (title of employees and aqisition of information about employees) Conclusion of employment contract (different laws of labour law in Germany) Trial period Major commitments of parties to a contract (different commitments of labour law in Germany) Holiday Basics right of cancel Collective bargaining law
Literature: In the face of plenty and difference of literature about labour law, the concrete selection is up to the students, because selection of literature is oftentimes a subjective procedure. Recommend- ed are among other things the transcripts from Junker, Brox/Rüthers/Henssler, Dütz, or Ha- nau/Adomeit, but also the classic Schaub.
in WiSe 2015/2016:
Responsible for this Modul: Prof. Dr. Achouri Structure of this Modul: III.3 Basics HR-Management (7 credits, 6 semester periods per week) III.3.1 Basics HR-Management – Lecture and Exercises (5 credits, 4 semester periods per week) III.3.2 Labour Law – Lecture (2 credits, 2 semester periods per week)
III.4 Module: Empirical Methods II (5 credits, 4 semester periods per week)
Responsible for this Modul: Prof. Dr. Wewel
Objectives: In this module an interactive teaching approach is used to explain stochastic concepts and to discuss typical applications in business and economics. Special emphasis is put on interpretation of statistical results in the application context. To allow for a self-controlled learning process, homework problems are given to the students on a regular basis. These problems ought to be solved individually or in work groups and are later reviewed in detail during class meetings. Also, students are advised to reflect on the topics after classes and encouraged to re-address difficulties in the subsequent class meeting. Moreover, the course is accompanied by an optional tutorial and the instructor’s textbook.
III.4.1 Probability Distribution Models & Methods of Statistical Sampling (5 credits, 4 semester periods per week) Foundations of Probability Theory
Discrete and Continuous Random Variables Relationships between Random Variables Special Probability Distributions and Their Application Central Limit Theorem Introduction to Statistical Sampling Parameter Estimation, Confidence Intervals Statistical Hypothesis Testing, Parametric and Non-Parametric Tests
Literature: Wewel, M.C.: Statistik im Bachelor-Studium der BWL und VWL, 3. Auflage, Pearson: Mün- chen/Boston 2014
III.5 Module: Basic Methods III (4 credits, 2 semester periods per week)
Responsible for this Modul: Prof. Dr. Hohlstein
Objectives:. Objective of this module is, that the students apply their learned knowledge from the modules Basic Methods I and II on a specific subject. They must prepare a written paper, 12 pages long, and must give a 20-30 minute presentation with afterwards discussion including answering questions. Like in module Basic Methods II, the students prepare this topic seperate. Functional and methodic expertise the students will get by researching and evaluate qualified sources, prepare an own paper and present it in a suitable way. Also this module will give the students systems expertise, because this is the base of every academic practice. Competences of self-organisation the students will get by applying the basics of academic work on different economic- and socio-scientific topics to write and present an elaboration. The social behavior of the students will be trained with a fair discussion about their topics in front of the class.
III.5.1 Basic Methods III (Paper) (4 credits, 2 semester periods per week) Research and evaluation of qualified sources (knowledge and expertise of subject) Create structure with suitable focus (knowledge and expertise of subject) Create a own academic paper (knowledge and expertise of subject) Learn to work academic (knowledge and expertise of systems) Self-reliant research (knowledge and expertise of self-organisation) Discussions in front of the class (knowledge and expertise of social behavior)
Literature: Niederhauser, J.: Duden: Die schriftliche Arbeit, Mannheim 2011 Franck, N., Stary, J.: Die Technik wissenschaftlichen Arbeitens, 17. Aufl., Paderborn 2013 Limburg, A., Otten, S.: Schreiben in den Wirtschaftswissenschaften, Paderborn 2011 Theisen, R.: Wissenschaftliches Arbeiten: Technik-Methoden-Form, 15. Aufl., München 2011 Bucher, S. u. a.: Wie man eine wissenschaftliche Arbeit erstellt. Ein Leitfaden für Studierende der HfWU Nürtingen-Geislingen, Nürtingen 2013 Subject-specific literature for each topic term paper
4 th^ Semester.
IV.1 Module: Management IV: Strategy and Leadership (7 credits, 6 semester periods per week)
Responsible for this Modul: Prof. Dr. Bruck
Objective: Superior goal of this module is that students get introduced to the main contents and methods of two main parts of management: strategy development and leadership. Furthermore students should learn to transfer and adopt this knowledge to different tasks. The lecture “Strategy and Leader- ship” deals with the potential conflict of objectives between short-term profit maximization and long-term (sustainable) company success. In addition it covers the relation between leadership and economical (long-term maintenance of the employees motivation) and social sustainability (long-term relations to employees). The management simulation game gives students the opportunity to experience directly the short- and long-term effects of their own business decisions.
Limits of autonomous pricing Overview on industrial property rights (patent, brand, utility model, design patent) E-commerce, direct sales, telephone sales, information requirements for service suppliers via internet Sales via sales agents, marketing agents, sales assistants Franchising Data protection laws
Literature: Gesetze: Textausgaben aktuelle Wirtschaftsgesetze, z.B. Verlag NWB, Aktuelle Wirtschaftsge- setze 2014 (wichtig: BGB, HGB, GmbHG, AktG, PartGG, Gesetz über den unlauteren Wettbe- werb) bzw. eigens für die HfWU erstellte Sammlung aus dem Boorberg-Verlag Lecture presentation slides Further literature will be announced in the lecture.
IV.3 Module: Business Taxation (6 credits, 5 semester periods per week)
Responsible for this Modul: Prof. Dr. Hoss
Objective: Students will learn the central issues and technical terms of business taxation. They get introduced to the most important types of taxation and will learn how to determine the relevant tax liabilities. In addition this module covers the main legal norms and methods of tax accounting and profit determination and how to perform both. Students will also acquire knowledge on the main models of business tax planning and should be able to use it in different tasks.
IV.3.1 Company Taxation (3 credits, 3 semester periods per week) Introduction to business taxation Principles of income tax Fiscal economic aspects of taxes Principles of tax accounting Decision of the legal form – model consideration
Literature: Bornhofen, M.: Steuerlehre Bande 1 und 2. Gabler, Wiesbaden aktuelle Fassung Daumke, M.: Grundriss des deutschen Steuerrechts. Erich Schmidt Bielefeld aktuelle Fassung Haberstock, L. Breithecker, V: Einführung in die Betriebswirtschaftliche Steuerlehre, Berlin ak- tuelle Fassung Rose, G.: Unternehmenssteuerrecht. Erich Schmidt Berlin aktuelle Fassung Zenthöfer u.a.: Körperschaftsteuer, Gewerbesteuer. Schäffer-Poeschel, Stuttgart aktuelle Fas- sung a comprehensive Script / Lecture notes with further literature is made available
IV.3.2 Tax Planning (3 credits, 2 semester periods per week) Principles of tax accounting Principles of income tax Principles of trade tax Income tax charge for partnerships Tax planning (standard model with: general profit taxation, german taxation of income, cashflow taxation, interestadjusted income tax; decision neutrality of taxation) Principles of corporate taxation Taxation and accounting of bonds Principles of sales tax
Literature: Haberstock, Lothar/Breithecker, Volker: Einführung in die Betriebswirtschaftliche Steuerlehre, Berlin Horschitz, Harald/Groß, Walter/Fanck, Bernfried: Bilanzsteuerrecht und Buchführung, Stuttgart Kruschwitz, Lutz: Investitionsrechnung, München Schneeloch, Dieter: Besteuerung und betriebliche Steuerpolitik, Band 1 und 2, München Schult, Eberhard: Betriebswirtschaftliche Steuerlehre, München, Wien
IV.4 Module: Marketing (8 credits, 6 semester periods per week)
Responsible for this Modul: Prof. Dr. Ginter
Objectives:. The students will learn the most important methods and concepts in marketing. Special attention is given to the Marketing Management Process and Online Marketing. The students will also learn how to develop marketing plans, document creative ideas and how to communicate to specified target groups in presentations. This module is predominantly taught in the English language.
IV.4.1 Basics Marketing (2 credits, 2 semester periods per week) The Marketing Environment Managing Marketing Information / Marketing Analysis Company and Marketing Strategy Marketing-Mix
Literature: Gary Armstrong, Philip Kotler: Marketing - An Introduction. Prentice Hall 10th ed. 2010 Heribert Meffert, Christoph Burmann, Manfred Kirchgeorg: Marketing: Grundlagen marktorien- tierter Unternehmensführung. Konzepte - Instrumente – Praxisbeispiele, Wiesbaden 2011
IV.4.2 Online-Marketing (2 credits, 2 semester periods per week) E-Commerce-Fundamentals E-Marketing – Emphasis on main disciplines, tools and usage within a company Innovation of E-Products and E-Services Business- and Revenue-Models as well as Pricing Purchase- and Consuming-Behavior of Online Customers (B2B and B2C) E-Communications, E-Branding and E-Distribution of Products E-Customer Relationship-Management
Literature: Wirtz, 2010: E-Business Weiber, 2001: Handbuch Electronic Business Maaß, 2008: E-Business Management Wiedmann et. al. 2004: Konsumentenverhalten im Internet Eggers/ Hoppen 2001: Strategisches E-Commerce-Management
IV.4.3 Cases in Marketing (4 credits, 2 semester periods per week) This course examines the application of current theories and concepts in marketing goods and services effectively to defined target customers from a domestic and global perspective. Topics include market research, identifying target customers, developing product offers, branding, pricing, marketing communications, and distribution channels. The role of marketing is critically examined from the perspective of the consumer, the economy, technology, legal/political issues, and ethical/social responsibility.
Literature: Gary Armstrong, Philip Kotler: Marketing - An Introduction. Prentice Hall 10th ed. 2010 Books, articles and online sources researched by the students
IV.5 Module: Operations Research (5 credits, 4 semester periods per week)
Responsible for this Modul: Prof. Dr. Matthäus
( in WiSe 2015/2016: Responsible for this Modul: Prof. Dr. Engel)
Objectives:. Superior goal of this module is that students will acquire mathematical-analytical thinking and relevant skills to solve economical problems. This will be made through special standard problems and methods of operations research. The students should learn to use mathematical oriented methods for real problems.
IV.5.1 Operations Research (5 credits, 4 semester periods per week) Mathematical basics of linear optimization
