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Faculty of Business Administration. Bachelor's Degree Program Business Administration. Bachelor of Arts. Module Handbook.

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Faculty of Business Administration 's Degree Program Business Administration of Arts Handbook Summer Term 2016 (the German module handbook constitutes the legal basis) 1 1. Foundations s Introduction
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Faculty of Business Administration 's Degree Program Business Administration of Arts Handbook Summer Term 2016 (the German module handbook constitutes the legal basis) 1 1. Foundations s Introduction to Business Administration Foundations of Business Administration Business Simulation Environmental Management in Business Financial Accounting Cost Accounting Business Information Systems Business Information Systems Applied Information Technology Business Mathematics Business Mathematics I with Tutorial Business Mathematics II with Tutorial Business Statistics Business Statistics I with Tutorial Business Statistics II with Tutorial Business Law Company Taxes Microeconomics and Environmental Economics Advanced s Interdisciplinary Qualifications Research Methods Business English General Required Elective Subject Finance, Investment & Capital Budgeting Finance with Tutorial Investment and Capital Budgeting with Tutorial Marketing Supply and Production Management Human Resource Management Human Resource Management Exercises in Human Resource Management Organization and Information Technology Organization with Tutorial 2.6.2 Information Technology with Tutorial Employment Law and Personnel Management Employment Law Personnel Management Macroeconomics Corporate Policy International Management Balance Sheet Policy Management in Business Specialization Finance Finance I Finance II Marketing Management Market Research and Communication Industry Specific Marketing Marketing and Sales Sales Management CRM Organization and Business Information Systems Organizational Management Case Studies in Business Information Systems Human Resource Management Applied Human Resource Management and Strategies Human Resource Management incl. Case Studies Accounting Accounting I a) Annual Financial Statement I b) International Accounting Accounting II Company Taxation Corporate and Trade Income Tax, Sales Tax Income Tax Business Taxation 3.8.1 Legal Status of Companies and their Taxation a) Tax Accounting Law b) Choice of Legal Form and Taxes International Tax Laws / Case Studies a) International Tax Laws b) Case Studies on Current Issues in Taxation Logistics and Supply Chain Management I: Purchasing and Distribution Purchasing and Supply Management Distribution and Supply Chain Management Logistics and Supply Chain Management II: Production, Commerce and Transport Production Planning and Management Transportation Management and Transportation Foreign Trade Foreign Trade I a) International Financial Management b) International Pricing Strategies Foreign Trade II a) Export Management b) Customs Law and Commercial Policy in the EU Environmental Management Strategic Environmental Management Operative Environmental Management Business Law Company and Corporate Laws International Business Law Controlling Controlling I a) Controlling I b) Seminar Controlling I Controlling II Health Economics Health Economics I a) Introduction to Health Economics b) Structure of the German Health Care System Health Economics II a) Comparison of Health Care Systems b) Special Problems of the German Health Care System Applied Economics Applied Economics I International Trade and Trade Policy Applied Economics II International Macroeconomics Required Special Electives Required Special Elective I Required Special Elective II Required Special Elective III Internship and Thesis Practice Internship Seminar Case Studies Internship Thesis Thesis Seminar 1. Foundations s 1.1 Introduction to Business Administration / examiner(s) Prof. Dr. Thomas Eckardt, Dr. Jürgen Schmidt, Prof. Dr. Thomas Bahlinger, Prof. Dr. Bernd Hümmer, Prof. Dr. Frank Ebinger Assessment type Foundations of Business Administration Business Simulation: Written exam (120) Environmental Management in Business: Written exam (90) Seminar-style lecture, seminar, tutorial 1st or 2nd semester ECTS points h See learning objectives of courses See content of courses None deadline The examination of the module 1.1 Introduction to Business Administration must be taken by the end of the second semester (Grundlagen- und Orientierungsprüfung). structure This required module consists of three courses: Foundations of Business Administration Business Simulation Environmental Management in Business Foundations of Business Administration Prof. Dr. Thomas Eckardt, Dr. Jürgen Schmidt Learning the skills to understand Business Administration as a science and the resulting constitutive, institutional and decisionoriented alternatives. Application of business models, concepts and solutions to solve management problems in the context of case studies. Training of methods of decision preparation and decision making in a business environment. - Introduction - Objectives, indicators, strategies, business ethics - Factors of production - Type and structure of companies - Size and value of companies - Operational functions - Location - Legal forms - Corporate mergers Recommended literature (excerpt) Mertens, P. / Bodendorf, F.: Programmierte Einführung in die Betriebswirtschaftslehre, Band 1: Institutionenlehre Schmalen, Helmut / Pechtl, Hans: Grundlagen und Probleme der Betriebswirtschaft, Stuttgart 2009 Wöhe, G.: Einführung in die Allgemeine Betriebswirtschaftslehre 6 Self- / homework 48 h 35 h 35 h 32 h 150 h Business Simulation Prof. Dr. Thomas Bahlinger Identification of cross-functional business relationships and interpretation of their effects. Getting to know complexity and uncertainty in decision-making and developing solutions using a methodical and structured approach. Training team ability and social skills. - The business simulation is a computer-assisted economic simulation. It can effectively be considered a practical supplement to the lecture Foundations of Business Administration. - The task is to manage a production plant effectively over several decision periods. Participants thereby take on the role of a management team that has to make certain decisions each quarter in the areas of procurement, production, human resources, sales and finance. - Economic simulation with decision training; team work; presentation; discussion. Recommended literature (excerpt) Wöhe, G. / Döring, U.: Einführung in die Allgemeine Betriebswirtschaftslehre, 23rd edition, Munich 2008, Sections 2, 4-6 avicento AG: Unternehmensplanspiel bizz.trainer - Spielanleitung 8 h 12 h Self- / homework 45 h 10 h 75 h Environmental Management in Business Prof. Dr. Bernd Hümmer, Prof. Dr. Frank Ebinger The aim of this course is to explain the interactions between companies and the natural environment, as well as to demonstrate the consequences of environmentally innovative management focused on sustainability goals. The students should be able to analyze and describe the environmental challenges facing companies and to illustrate appropriate solutions. Economics as part of the ecosystem. Status quo of the natural environment; model of sustainable development. Companies in 7 the ecosystem. Business goals and environmental protection. Corporate social responsibility, business ethics, as well as globalization and the respective advantages and disadvantages. Aggressive environmental management as a challenge and an opportunity for innovation. Doctrines and business practice of Business Administration. Environmental orientation in management and expert functions. Examples of successful ecological corporate policy. Recommended literature (excerpt) Stahlmann, V., Lernziel: Ökonomie der Nachhaltigkeit, Munich 2008 Baumast, A. / Pape, J. (Eds.), Betriebliches Umweltmanagement. Nachhaltiges Wirtschaften im Unternehmen, Stuttgart 2009 Meyer, B.: Wie muss die Wirtschaft umgebaut werden? Perspektiven einer nachhaltigeren Entwicklung, Frankfurt a.m Handbook / manuscript / lecture notes for the course Current literature / sources (monographs, periodicals, Internet) 24 h 18 h Self- / homework 8 h 5 h 5 h 15 h 75 h 1. Foundations s 1.2 Financial Accounting / examiner(s) Prof. Dr. Anja Morawietz, Prof. Dr. Gerald Preißler Assessment type Written exam (90) Seminar-style lecture, tutorial 1st or 2nd semester ECTS points h Knowledge of the objectives of financial statements, the basics of commercial annual financial statements as well as the basics of financial statements analysis Basic knowledge of double-entry accounting deadline Any remaining examinations of the first phase (1. foundations modules) are to be taken for the first time by the end of the third semester. structure This required module consists of one course: Financial Accounting with Tutorial Financial Accounting Prof. Dr. Anja Morawietz, Prof. Dr. Gerald Preißler The aim of the course is to provide basic knowledge of financial accounting as an external accounting system of a company. This course will enable students to individually depict basic as well as complex accounting data and balance sheets. It will enable them 8 to distinguish different balance sheet positions regarding inclusion, evaluation, and disclosure. In addition, students will apply possibilities of influencing annual financial statements through accounting policy and analyze them as external third parties. - Double-entry accounting system - Purposes and audiences of annual accounts - Breakdown of balance sheet and income statement - Accounting and valuation principles - Special characteristics of different balance sheet items - Fixed and working assets - Equity capital - Liabilities and provisions - Financial statement analysis and accounting policy Recommended literature (excerpt) Commercial Code (HGB), as amended by the Accounting Law Modernization Act (BilMoG) Döring, Ulrich; Buchholz, Rainer: Buchhaltung und Jahresabschluss, 14. Auflage, Berlin 2015 Baetge, Jörg; Kirsch, Hans-Jürgen; Thiele, Stefan: Bilanzen, 13. Auflage, Düsseldorf 2014 Coenenberg, Adolf G; Haller, Axel; Mattner, Gerhard u.a.: Einführung in das Rechnungswesen, 5. Auflage, Stuttgart 2014 Workload of the sub-module in full hours (= 60 minutes) 48 h 18 h Self- / homework 30 h 18 h 36 h 150 h 9 1. Foundations s 1.3 Cost Accounting / examiner(s) Assessment type Written exam (90) Prof. Dr. Kai Nobach, Prof. Dr. Gerald Preißler Seminar-style lecture, tutorial 1st or 2nd semester ECTS points 5 deadline structure Cost Accounting with Tutorials 150 h Basic knowledge of cost accounting as part of internal accounting See contents of course None Any remaining examinations of the first phase (1. foundations modules) are to be taken for the first time by the end of the third semester. This required module consists of one course: Cost Accounting with Tutorials Prof. Dr. Kai Nobach, Prof. Dr. Gerald Preißler The aim of this course is to provide basic knowledge of cost accounting as part of the internal accounting system in companies. After this course students should be able to ascertain basic requirements in the attribution of costs in companies, to independently create a reasonable cost accounting system and to use it as a monitoring and information system. Recognizing typical problem areas will be practiced and possible solutions tested and prepared for implementation. Part 1: Fundamentals and basic concepts Part 2: Cost-type accounting Part 3: Cost-center accounting Part 4: Cost-unit accounting Part 5: Breakeven analysis Part 6: Process cost and target cost accounting Recommended literature (excerpt) Coenenberg, Adolf G.; Fischer, Thomas M.; Günther, Thomas: Kostenrechnung und Kostenanalyse, 8th edition, Stuttgart Däumler, Klaus-Dieter; Grabe, Jürgen: Kostenrechnung 1 Grundlagen, 10th edition, Herne/Berlin Däumler, Klaus-Dieter; Grabe, Jürgen: Kostenrechnung 2 Deckungsbeitragsrechnung, 9th edition, Herne/Berlin Däumler, Klaus-Dieter; Grabe, Jürgen: Kostenrechnung 3 Plankostenrechnung und Kostenmanagement, 8th edition, Herne/Berlin Schweitzer, Marcell; Küpper, Hans-Ulrich: Systeme der Kosten- und Erlösrechnung, 10th edition, Munich Workload of the sub-module in full hours (= 60 minutes) 48 h 34 h Self- / homework 34 h 10 34 h 150 h 1. Foundations s 1.4 Business Information Systems / examiner(s) Prof. Dr. Walter Lösel, Prof. Dr. Thomas Eckardt, Dr. Kai-Uwe Götzelt Assessment type Written exam (90) Seminar-style lecture, tutorial 1st or 2nd semester ECTS points h See learning objectives of courses See contents of courses None deadline Any remaining examinations of the first phase (1. foundations modules) are to be taken for the first time by the end of the third semester. structure This required module consists of two courses: Business Information Systems Applied Information Technology Business Information Systems Dr. Kai-Uwe Götzelt - Students can identify the most important fields of action in business information systems and confidently identify and assign current operational problems and tasks. - Students can explain basic modeling approaches from the IT environment by means of examples, and name their areas of use within the framework of initial or further development of operational information systems. - Students are able to outline the basic structure of operational information systems and can illustrate their operational and strategic importance through examples. - Students are able to classify operational information systems based on fundamental criteria and to name specific examples of the various forms. - Students are able to outline the main aspects as well as the interdependence of the areas IT and organization. - Principles, objectives and fields of action of business information systems - Importance and basic structure of company information / application systems - Significance and principles of modeling - Selection and implementation of operational standard software - Development of individual software; fundamentals and procedure models of software engineering - Classification and examples of business and operational and corporate information systems 11 - Significance of and approaches to integration of information systems - Strategic and operational importance of IT for companies; fundamentals of IT's contribution to value as well as of business-it alignment - Understanding of IT strategy, governance and controlling - Related and reciprocal implications of IT and organization - Fundamentals of IT structure and process organization - Fundamentals of IT sourcing, outsourcing and offshoring Recommended literature (excerpt) Schwarzer, B. / Krcmar, H.: Wirtschaftsinformatik: Grundzüge der betrieblichen Informationsverarbeitung Hansen, H. R. / Neumann, G.: Wirtschaftsinformatik 1 u. 2 Mertens, P. et al.: Grundzüge der Wirtschaftsinformatik Stahlknecht, P. / Hasenkamp, U.: Einführung in die Wirtschaftsinformatik Self- / homework 24 h 23 h 23 h 20 h 90 h Applied Information Technology Recommended literature (excerpt) Prof. Dr. Walter Lösel, Prof. Dr. Thomas Eckardt Students are able to use standard Office programs (Word, Excel, PowerPoint, Access) soundly. Based on the provided overall knowledge, students are able to make themselves familiar with specific functions (and new program versions). Students are confident in their selection of the most appropriate tool to address specific problems in business administration and to provide suitable solutions. - Text: Foundations; text design; working with tables; document management; working with templates and styles; working with complex documents - Data processing: Foundations; table structure and design; formulas and functions; charts and graphs; working with complex tables - Presentation: Foundations; making presentations with the help of assistants; designing presentations; creating screen presentations; working with design templates; charts and diagrams - Data organization: Foundations; data acquisition and processing (tables, forms); searching and interpreting data (queries); data output (reports); database design - Computer based training; practical solving of exercises and small business case studies on the PC; discussion of solutions - Students with good prior knowledge of the subject can also work on the contents of the course independently (e-learning) RRZN / University of Hanover (Eds.): Access Grundlagen für Anwender Excel Grundlagen der Tabellenkalkulation 12 Powerpoint Grundlagen Word Grundlagen Self- / homework 48 h 24 h 54 h 24 h 150 h 1. Foundations s 1.5 Business Mathematics / examiner(s) Assessment type Written exam (90) Gesa Amedick, Prof. Dr. Felix Streitferdt, Mr. Rohde Seminar-style lecture, tutorial ECTS points h 1st or 2nd semester Students learn to describe and analyze economic issues using functions and systems of equations. Students are to perceive, formulate, represent, interpret, explain, elaborate, apply, utilize, generalize, find, interpret, assess, solve, explain, generate, compare, combine and recognize economic mathematical concepts. See contents of courses None deadline Any remaining examinations of the first phase (1. foundations modules) are to be taken for the first time by the end of the third semester. structure The required module consists of two courses: Business Mathematics I with Tutorial Business Mathematics II with Tutorial Business Mathematics I with Tutorial Mrs. Gesa Amedick, Prof. Dr. Felix Streitferdt See learning objectives of module Common types of functions with economic examples; discussion of monotonous, invertible, and continuous functions; derivative of a function of one or multiple variables; discussion and analysis of cost, revenue, profit, supply, and demand functions; discussion of different elasticities; definite and indefinite integral; economic interpretation of the integral for cost and revenue functions. Recommended literature (excerpt) Tietze, J.: Einführung in die angewandte Wirtschaftsmathematik Tietze, J.: Übungsbuch zur angewandten Wirtschaftsmathematik Fehl, U. / Oberender, P.: Grundlagen der Mikroökonomie Sydsaeter, K. / Hammond, P.: Mathematik für Wirtschaftswissenschaftler 13 Self- / homework 24 h 8 h 7 h 18 h 18 h 75 h Business Mathematics II with Tutorial Mrs. Gesa Amedick, Prof. Dr. Felix Streitferdt, Mr. Rohde See learning objectives of module Linear optimization models; solutions with the help of the graphical procedure; explanation of the Gaussian elimination method; simplex procedure; arithmetic/geometric sequences and series; simple interest and compound interest principle; intra-annual interest; constant interest rates; annuity computation; determination of present value and amount of annuity; equivalence principle; installment credit; annuity loans; pricing of securities; duration of fixed-income securities. Recommended literature (excerpt) Tietze, J.: Einführung in die angewandte Wirtschaftsmathematik Tietze, J.: Übungsbuch zur angewandten Wirtschaftsmathematik Bolz, S.: Vorlesungen über Lineares Optimieren Bolz, S., Fischer, K.: Vorlesungen über Finanzmathematik Sydsaeter, K. / Hammond, P.: Mathematik für Wirtschaftswissenschaftler 24 h 8 h Self- / homework 7 h 18 h 18 h 75 h 1. Foundations s 1.6 Business Statistics / examiner(s) Mrs. Gesa Amedick, Mr. Gronau, Mr. Rohde Assessment type Written exam (90) Seminar-style lecture, tutorial 1st or 2nd semester ECTS points h The students learn to extract the information contained in data sets using statistical tools and to depict it accordingly (including visually). In the courses the students learn which statistical procedures are suitable for what purposes. Furthermore, developing and assessing forecasts is also trained. In the case of random 14 deadline structure sampling, the application of the main instruments of inferential statistics is trained. See contents of courses None Any remaining examinations of the first phase (1. foundations modules) are to be taken for the first time by the end of the third semester. The required module consists of two courses: Business Statistics I with Tutorial Business Statistics II with Tutorial Business Statistics I with Tutorial Mr. Gronau, Mr. Rohde See learning objectives of module Business Statistics I: Descriptive St
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