Business Administration 2. International Business 22. Intercultural Management 28. Economics 32. Law 38. Mathematics / Statistics 42

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1 Baden-Wuerttemberg Contents Business Administration 2 International Business 22 Intercultural Management 28 Economics 32 Law 38 Mathematics / Statistics 42 Principles of Accounting 44 Information Management 46 Research Methods and Thesis Plan 48 Methodological Skills 50 Languages 54 Practical Modules 66

2 Baden-Wuerttemberg Module: Business Administration I Module Description Field of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Person responsible Business Administration I English/German 05/29/2011 BW Prof. Dr. Böhm, Prof. Dr. Brandenburger, DHBW Mannheim Module Placement Semester Prerequisites Module type Duration 1 None Compulsory, core module 1 Semester Tuition and Assessment Methods Assessment Graded yes/no Duration Lectures, group work Written examination yes 120 minutes Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and Skills Subject-related skills: Socio-ethical skills: Total 150 hrs. ECTS points Attendance (lectures and exams) 60 hrs. 5 Independent study 90 hrs. Upon completion of the module students have a good overview of business administration basics from a decision-making and system-oriented perspective. In a context of basic business principles they study theories of decision-making, gain knowledge of the primary constituent factors of decision-making activities, as well as steps to be taken in the actual process. Building on such fundamentals students further learn about the main elements of the productive performance process of an enterprise. They recognize and understand the drivers of international business as a contextual framework for globally operating enterprises. Furthermore, they can analyse and appraise critically. As compared to the Module International Business I, Students in Business Administration I become primarily acquainted with overall economic aspects and external forces and factors that cannot be influenced by enterprises. They know and understand basic explanations of international trade, as well as of direct investment and can put them in context and assess them critically. Students are aware of entrepreneurial targets and the satisfaction of diverse interests of different constituencies. They have intensively dealt with alternative principles of rational behaviour with respect to economic, political, social, ecological and ethical aspects. Therefore students are able to gain acute insight into the manifold dimensions of responsible entrepreneurship and are thus in a position to recognize global trends and developments, to analyse and appraise them, e.g. in the case of international organizations. The goals, structures and influence of supranational NGOs, as well as the importance of regional business associations are recognized and taken into consideration. Students are able to work in groups in a constructive manner. Page 2

3 Personal skills: On completion of the module students have improved their personal competence through initial critical discourse on economic questions so that they have developed a fundamental understanding of the necessity for modelling analyses of business phenomena. Being practiced in systematic decision-oriented thinking, students dispose of analytical discernment, which enables them to solve simple, as well as complex problems during the course of their studies. Even at this stage they are able to reflect and represent their own standpoint, using basic business administrative argumentation. They can apply their knowledge of global drivers of trade in an international context. Theoretical models and explanations are expanded to include international topics. Thus, students are expected to achieve a multi-faceted approach to business phenomena in order to be able to recognize and appreciate international business relations. Transferable skills: Students get to know the targets of business administration as a science and also various approaches to research in this field. They are able to formulate basic problems regarding the business processes of an enterprise using the correct jargon. They can carry out an analysis of problems and formulate possible solutions independently, referring - in their analysis/synthesis - to external and international factors. Unit hours and contents Courses Attendance (In hrs.) Self-study (In hrs.) Course 1 Principles of Business Administration The enterprise as a socio-economic system Theoretical basics of business administration Models and methods of business administration Corporate environment Philosophy of management, vision, goals decision-making Core functions of management Legal forms of organizations, disposal rights, corporate charters Concentration and cooperation Location decisions Overview of value-chain processes Course 2 Drivers of Global Business International trade and direct investment Governmental influences on international trade: causes and tools(e.g. protectionism) Regional and economic integration Global significance and tasks of selected international organizations Literature Most recent editions are required Cavusgil, S. T.; Knight, G.; Riesenberger, J. R.: International Business Strategy, Management and the New Realities, Upper Saddle River: Pearson Prentice Hall Hugentobler, W.; Schaufelbühl, K.; Blattner, M.: Betriebswirtschaftslehre für Bachelor, Zürich, Stuttgart: UTB/Orell Füssli Jung, H.: Allgemeine Betriebswirtschaftslehre, München: Oldenbourg Vahs, D.; Schäfer-Kunz, J.: Einführung in die Betriebswirtschaftslehre: Lehrbuch mit Beispielen und Kontrollfragen, Stuttgart: Schäffer-Poeschel Wöhe, G.; Döring, U.: Einführung in die Allgemeine Betriebswirtschaftslehre, München: Vahlen Additional Information Page 3

4 Module: Business Administration II Baden-Wuerttemberg Module Description Field of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Person responsible Business Administration English/German 5/29/2011 Prof. Dr. Simon, II BW DHBW Ravensburg Module Placement Semester Prerequisites Module type Duration 2 Business Administration I Compulsory, core module 1 Semester Tuition and Assessment Methods: Assessment Graded yes/no Duration Lectures, group work Written examination yes 150 minutes Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and Skills Subject-related skills: Total: 240 hrs. ECTS points Attendance (lectures and exams) Independent study 96 hrs. 144 hrs. With this module students acquire basic insight into the various elements of valueadding processes of an enterprise and its manifestation in internal accounting systems. They know the aims and organization of the flow of goods. They are familiar with the particulars of material and immaterial production of goods and services and develop an understanding of the factors influencing quality, correlating them to the process of production. Students can talk about the basic ideas, tasks and methods of marketing and can explain the complexities of market processes. They have an understanding of how marketing tools work to control customer processes. This knowledge enables students to appraise the importance of financial accounting for a quantitative rendering of business performance processes. On the basis of production and cost theory they can independently compare alternative cost-accounting systems and have the ability to set up a basic cost-accounting system on their own. Students also recognize the possibilities and limits of carrying over the costs calculated to proceeds. 8 Socio-ethical skills: In this module students learn about the possibilities and limits of influencing people through information. They explore economic, social and ethical questions critically. At the same time they are aware of the limitations of the ability of financial accounting to capture an exact picture of an operating system Students are able to work in groups in a constructive manner. Page 4

5 Personal skills: Students can collate and analyse data and information from diverse internal and external sources according to prescribed criteria. They can utilize available books and other aids to study increasingly independently. Students are able to apply given methods to concrete problems on their own. They are open to suggestions and have learned to defend their point of view using business administrative argumentation. They can handle criticism and also criticize adequately. Transferable skills: With this module students gain well-founded insights into the various aspects of value chains in business and their quantitative expression. In addition to fundamental knowledge of inventory management and logistics students develop an understanding of the marketing orientation of an enterprise and the consequential application of the marketing mix. In this module students acquire and hone their cost-accounting skills. They are able to describe, analyse and evaluate various perspectives of value chains with the logic and language of internal financial accounting, as well as make recommendations for structural changes of individual systems. Courses and Contents Courses Atten- Dance Course 1 Elements of Operations and Logistics Material and immaterial goods Procurement Production of goods and services Warehousing Logistics Factors for decision-making Course 2 Marketing Basics of Marketing Customer bonding Marketing mix Marketing planning and controlling Marketing organization CRM Bases for decision-making Course 3 Managerial Accounting Basics of production and cost theory Cost-category calculation, cost-centre and cost-unit calculation Systems of full and partial cost-accounting Financial accounting - Decisions based on cost-accounting data Literature Most recent editions are required Self- Study Bruhn, M.: Marketing: Grundlagen für Studium und Praxis, Wiesbaden: Gabler Coenenberg, A. G.; Fischer, Th. M.; Günther, Th.: Kostenrechnung und Kostenanalyse, Stuttgart: Schäffer-Poeschel Corsten, H.; Gössinger, R.: Dienstleistungsmanagement, München, Wien: Oldenbourg Kirsch, J.; Müllerschön, B.: Marketing kompakt, Sternenfels: Verlag Wissenschaft & Praxis Meffert, H.: Marketing. Grundlagen marktorientierter Unternehmensführung. Konzepte Instrumente Praxisbeispiele, Wiesbaden: Gabler Schweitzer, M.; Küpper, H.-U.: Systeme der Kosten- und Erlösrechnung, München: Vahlen Additional Information Page 5

6 Baden-Wuerttemberg Module: Accounting & Finance Module Description Field of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Person responsible Accounting and Finance English/German Prof. Dr. Simon, BW DHBW Ravensburg Module Placement Semester Prerequisites Module type Duration 3 Prere Principles and Functions of Business quisit Administration e Compulsory, core module 1 Semester Tuition and Assessment Methods Assessment Graded yes/no Duration Lectures Written examination yes 180 Minutes Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and Skills Subject-related skills: Total 270 hrs. ECTS points Attendance (lectures and examination) Independent study 99 hrs. 171 hrs. In this module students are introduced to the principles of an annual financial report and are thus able to appraise its essential importance for communication with stake holders. Students are also equipped with the basic skills required to prepare an annual financial analysis. They recognize the primary differences between the requirements of a balance sheet according to German Commercial Law and IAS/IFRS Balance Sheet and are able to analyse the outcomes. In addition students understand the basics of financial decision-making in the context of financial markets and institutions and accounting for the implications of such can prepare a basic financial plan for an enterprise and evaluate its viability. Furthermore, students are aware of the instruments of investment and financing calculation can appraise and use them adequately. They also understand types of taxation in the context of tax systems and principles and are able to describe and analyse decision-relevant business factors. 9 Socio-ethical skills: Students develop an understanding of how important communication of an enterprise s financial accounting, as well as finance-political policies is. They are able to evaluate its influence on the reputation and image of a firm and can take this into consideration for business decisions. The same is true for taxation and tax justice. Students are expected to work effectively in groups and to be able to assume leadership roles. Personal skills: Students are expected to be academically inquisitive and participate in discussions. They should assume more and more responsibility for their own academic success. They can reason their own point of own view using business argumentation and are able to apply what they have learned to actual business problems and situations Page 6

7 Transferable skills: Students acquire fundamental knowledge of financial accounting both theoretically and methodically. They are introduced to diverse quantitative concepts and perspectives of controlling, understand its integration into a planning cycle and get to know the effect of interdependent factors on decisions from a target-driven point of view, as well as a liquidity-driven one. At the same time they develop an understanding of alternative accounting and financing concepts, with their respective implications for taxation. Courses and Topics Courses Attendance Self- Study Course 1 Financial Statements and Analysis Goals and tools of an annual financial statement legal basis for balance sheets principles of drafting a balance sheet regulations for statements, estimates and evaluation overview of international accounting regulations (IAB/IFRS) basics of quantitative and qualitative annual financial analysis Course 2 Finance and Investment Financial goals and tasks financial markets, institutions and capital-oriented IT systems types and sources of financing financial and liquidity (cash-flow) planning basics of investment planning - methods of investment calculation Course 3 Corporate Taxation Taxation systems and methods types of taxes (income taxes, corporate taxes, commercial taxes, taxes on revenues) Effect on selected business divisions European taxation harmonization Literature Most recent editions are required Baetge, J.; Kirsch, H.-J.; Thiele, St.: Bilanzen, Düsseldorf: IDW-Verlag Coenenberg, A. G.; Haller, A.; Schultze, W.: Jahresabschluss und Jahresabschlussanalyse, Stuttgart: Schäffer-Poeschel Ermschel, U.; Möbius, Ch.; Wengert, H.: Investition und Finanzierung, Heidelberg: Physika Haberstock, L.; Breithecker, V.: Einführung in die Betriebswirtschaftliche Steuerlehre. Mit Fallbeispielen, Übungsaufgaben und Lösungen, Berlin: Erich Schmidt Pape, U.: Grundlagen der Finanzierung und Investition: Mit Fallbeispielen und Übungen, München: Oldenbourg Perridon, L.; Steiner, M.; Rathgeber, A. W.: Finanzwirtschaft der Unternehmung, München: Vahlen Particularity Page 7

8 Baden-Wuerttemberg Module: Organisation and Human Resource Management Module Description Field of study Department Specialisation Business Administration Module title Module language Module no. Version Person responsible Organization und Human English/German Prof. Dr. Simon, Resource Management BW DHBW Ravensburg Module Placement Semester Prerequisites Module type Duration 4 Fundamentals of Business Administration Compulsory, core module 1 Semester Tuition and Assessment Methods: Assessment Graded yes/no Duration Lectures Written examination yes 120 minutes Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and Skills Subject-related skills: Total: 150 hrs. ECTS points Attendance (lectures and examination) Independent study 55 hrs. 95 hrs. Students understand basic theories and concepts of business organizations. They have fundamental knowledge of different types and models of structural and operational organization, as well as of influencing factors and principles of structures. Students can evaluate practical organizational concepts. They are also familiar with the forms of interorganizational cooperation. They learn to evaluate the relevance of personnel decisions for an entire enterprise. With their basic knowledge students are capable of solving tasks of average complexity independently. 5 Socio-ethical skills: Students understand the power of organizational rules to shape organizations and are able to implement alternative measures responsibly. Furthermore, they develop a deep understanding of the social responsibility of human-resources activities. They are expected to work effectively in study groups and to assume leadership functions. Personal skills: Transferable skills: Students are able to argue their own position using economic reasoning. They are capable of making use of all available theoretical and practical learning aids for their studies and for guided research projects. Students recognize the importance of organizational structures as a decisive element of managing processes. They can evaluate decisions made regarding organizational policies for an entire enterprise. They are hereby familiar with classical concepts as well as current models of organization within and among different organizations. They learn about the application of HR tools in individual cases, interdependencies and integration of HR measures, explanation and forecasts of HR phenomena, as well as their relevance for running a company. Finally, students develop an understanding of the entire context of organizational structures and the work of human resources. Page 8

9 Courses and Topics Courses Attendance Selfstudy Course 1 Organizational Structure Theory and practice of organizations structural and operating organizations New developments of company organization New forms of inter-organizational cooperation Course 2 Human Resource Management Aims and tasks of human resources HR planning Recruitment Redundancies and allocation of human resources compensation and corporate social policies Staff development Fundamentals of HR marketing Literature Most recent editions are required Bea, F. X.; Göbel, E.: Organisation. Theorie und Gestaltung, Stuttgart: Lucius & Lucius Bröckermann, R.: Personalwirtschaft: Lehr- und Übungsbuch für Human Resource Management, Stuttgart: Schäffer- Poeschel Jung, H.: Personalwirtschaft, München, Wien: Oldenbourg Scholz, Ch.: Personalmanagement. Informationsorientierte und verhaltenstheoretische Grundlagen, München: Vahlen Vahs, D.: Organisation: Ein Lehr- und Managementbuch, Stuttgart: Schäffer-Poeschel Additional Information Page 9

10 Baden-Wuerttemberg Module: Management Module Description Field of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Person responsible Management English/German Prof. Dr. Simon, BW DHBW Ravensburg Module Placement Semester Prerequisites Module type Duration 5 and 6 Fundamentals of business administration, basic functions of business administration, accounting, organization and human resources Compulsory, core module 2 semesters Tuition and Assessment Methods Assessment Graded yes/no Duration Lectures Written examination yes 120 minutes Workload and ECTS Points Workload (in hrs., multiples of 30) Learning Outcomes and Skills Subject-related skills: Total 180 hrs. ECTS points Attendance (lectures and examination) Independent study 60 hrs. 120 hrs. Students are familiar with diverse methods of personnel and enterprise leadership and can relate this knowledge to recent research in the field. They learn to deal with primary factors of leadership success and develop an overall understanding of situational interpretations of leadership. Due to both their studies and practical experience students are able to carry out multi-dimensional analyses of problems. They have a great understanding of socio-motivational networks and are able to develop target-driven solutions. 6 Socio-ethical skills: Students develop a feeling for complex leadership problems in the daily operations of an enterprise and can handle such problems constructively. They are aware of their particular responsibility within the organization and are capable of dealing with diverse normative problems involving ethical decisions. They can actively work in groups and take on group leadership functions. Personal skills: Students can assume responsibility for their own work and critical evaluate it. They can handle outside criticism of their own work constructively. They learn to reason their position using well-founded argumentation. Students are expected to make use of targeted queries, to exhibit focused discussion participation and assume responsibility for their own academic success. They are able to give their mentors appropriate feedback and are aware of the limitations of academic theory, as well as practical concepts in daily business operations. Students can use all available material and means for study purposes and are capable of doing some standard research with little guidance. Page 10

11 Transferable skills: Upon completion of this module students possess detailed and comprehensive knowledge of the primary theories of leadership and respective implications for the realization of integrative leadership concepts. They are able to evaluate alternative compare them critically and apply the results to their own work at their training companies. Students are familiar with ideas and methods of initiating and controlling change processes at an enterprise. Courses and Topics Courses Attenddance (In hrs.) Course 1 Corporate Management Normative management strategic management operating management management systems Course 2 Leadership Corporate culture styles of management management models incentive programs conflict management communication and motivation Literature Most recent editions are required Bea, F. X.; Göbel, E.: Organisation. Theorie und Gestaltung, Stuttgart: Lucius & Lucius Bleicher, K.: Das Konzept Integriertes Management, Berlin, New York: Campus Dillerup, R.; Stoi, R.: Unternehmensführung, München: Vahlen Rosenstiel, L. v.; Regnet, E.; Domsch, M. E.: Führung von Mitarbeitern: Handbuch für erfolgreiches Personalmanagement, Stuttgart: Schäffer-Poeschel Welge, M.; Al-Laham, A.: Strategisches Management. Grundlagen Prozess Implementierung, Wiesbaden: Gabler Wunderer, R.: Führung und Zusammenarbeit. Eine unternehmerische Führungslehre, Köln: Luchterhand Additional Information Self-study (In hrs.) Page 11

12 Baden-Wuerttemberg Module: Seminar in Management Selected Management Topics Module Description Field of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Person responsible Seminar in Management: English/German Prof. Dr. Simon, Selected Management Topics BW DHBW Ravensburg Module Placement Semester Prerequisites Module type Duration 5 or 6 Fundamentals of business administration, basic functions of business administration, accounting, organization and human resources Compulsory, core module 1 semester Tuition and Assessment Methods Assessment Graded yes/no Duration Lectures Seminar with group presentations yes (2/1) 15 pages/student 30 minutes/group Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and Skills Subject-related skills: Socio-ethical skills: Personal skills: Total 150 hrs. ECTS points Attendance (lectures and examination) Independent study 50 hrs. 100 hrs. Students gain insight into past and current theories of management, general and specific aspects of enterprises and HR management, and theoretical as well as practical concepts of enterprise management. Students have the opportunity to examine their own values critically and to develop them further in critical discourse with their seminar leaders and other participants. Students have the possibility to examine their own argumentation critically in a group. In particular they learn to reason and defend their own point of view using well-founded argumentation. They are able to develop a feeling for multi-faceted problems and can deal constructively with complex, poorly structured situations. 5 Transferable skills: Students have a platform for practicing the handling of complex, poorly structured situations in order to prepare for the challenges of their future work. By dealing with systemic complexity they learn to perceive complexity positively as a challenge and opportunity. They themselves have the opportunity to resolve problems with appropriate theoretical models or with a more pragmatic approach, offering constructive solutions in intensive discussion. Page 12

13 Courses and Topics Courses Attenddance Course 1 Seminar in Management It is the goal of the seminar to work on current developments of management theory and alternative developments in specific fields in an academic/scientific manner and to relate the results to current management practices. Selfstudy Literature Current literature according the seminar s topic Additional Information Page 13

14 Baden-Wuerttemberg Module: Elective -International Marketing Module Description Field of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Person responsible Elective International marketing English/German Prof. Dr. Hardock, BW DHBW Stuttgart Module Placement Semester Prerequisites Module type Duration 5 and 6 None Compulsory elective, core module 2 semesters Tuition and Assessment Methods Assessment Graded yes/no Duration Lectures, group work, exercises and case studies yes yes Elective module I: written exam Elective module II: written exam or term paper 150 minutes 150 minutes, or pages Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and skills Subject-related skills: Total 240 hrs. ECTS points Attendance (lectures and examination) 80 hrs. 8 Independent study 160 hrs. Students acquire in-depth knowledge of market research in international markets and are able to develop a problem-oriented approach for an empirical research project. They deepen their knowledge of selected tools from the marketing mix in an international context (e.g. market-oriented design of company performance, introduction of situation specific communication concepts, marketing planning and positioning and launching, vertical marketing or price and business terms policies). In addition students recognize how purchasing decisions of consumers and organizations are made and can consider ways of influencing them. They understand how long-term relationships with clients can be built through customer service management and are capable of introducing the necessary measure to do so. The perspective focused on is international with institutional aspects. Finally, students are able to realistically evaluate legal constraints on marketing efforts. Socio-ethical skills: Students intensify their awareness of the opportunities and problems involved in influencing people with marketing tools and deal critically with the social, economic and ethical consequences of such. They are conscious of the ethical and scientific standards to be maintained in empirical research. Furthermore, they are able to work effectively in groups, both acknowledging and assuming group leadership. Personal skills: Students are capable of utilizing all available study and research sources and applying suitable market research methods for an independent project. They are aware of complexities and can propose solutions. They assume responsibility for their own work. They can evaluate it and handle critical comments constructively. They can participate in critical discourse and are open to suggestions. Students can defend their own position, draw Page 14

15 drawing on well-founded argumentation. They are able to give their mentors appropriate feedback. Transferable skills: Students are capable of transferring their theoretical knowledge of marketing, as well as skills acquired to new situations and to develop professional solutions to real problems. They can independently plan marketing projects, realize them and reflect the project s methods and success critically. Courses and topics Courses Attendance Course 1 International Marketing I Specialisation of marketing tools in international context Market research in international markets Case studies Selfstudy Course 2 International Marketing II Consumer behaviour and organizations In-depth customer relationship management Capital goods marketing or services marketing Legal aspects of marketing in an international context Case studies Literature Most recent editions are required Becker, J.: Marketing-Konzeption: Grundlagen des ziel-strategischen und operativen Marketing-Managements, München: Vahlen Czinkota, M. R.; Ronkainen, I. A., Zvobgo, G.: International Marketing, Andover: Cengage Learning Homburg, Ch.; Krohmer, H.: Marketingmanagement: Strategie Instrumente Umsetzung Unternehmensführung, Wiesbaden: Gabler Jobber, D.: Principles and Practice of Marketing, London u.a.: McGraw-Hill Kotabe, M.: Global Marketing Management: International Student Version, Hoboken: Wiley Kotler, Ph.; Armstrong, G.: Principles of Marketing. Global Edition, Upper Saddle River: Prentice Hall Additional Information Page 15

16 Baden-Wuerttemberg Module: Elective - International Controlling & Financial Accounting Module Description Area of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Person responsible Elective - International Controlling & English/German Prof. Dr. Reker, Financial Accounting BW DHBW Mannheim Module Placement Semester Prerequisites Module type Duration 5 and 6 None Compulsory elective, core module 2 semesters Tuition and Assessment Methods Assessment Graded yes/no Duration Lectures, exercises, simulation game yes yes Module I: written examination Module II: written examination or term paper 150 minutes 150 minutes, or pages Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and Skills Subject-related skills: Socio-ethical skills: Personal skills: Total 240 hrs. ECTS points Attendance (lectures and examination) 80 hrs. 8 Independent study 160 hrs. Students understand the relevance of strategic and operative controlling in an enterprise and possess knowledge of approaches, tasks, tools and organization of controlling, as well as KPI-oriented operation. They are able to make decisions from a controlling perspective, to justify and reflect and evaluate the consequences for various functions in a company. Working with knowledge acquired in earlier courses, students deepen their understanding of financial accounting in internationally operating enterprises. They become familiar with the possible scope of design for year-end closing policy and methods of analysing financial statements of international enterprises. In case studies they are able to analyse annual balance sheets of international enterprises. Students have a broad understanding of socio-ethical consequences of decision-making processes that have been developed and implemented in controlling sectors of companies. They can question documents at hand and the implications thereof, and at the same time, develop their own professional and socio-ethical point of view. Students can work effectively in groups, thereby reflecting and evaluating their own role, while assuming leadership functions. Students recognize their responsibility for their own success. They contribute actively to the overall success of discussions. They are able to use good professional argumentation to make point and decisions. They can recognize and reflect the consequences and effects of their own behaviour. Students can make decisions based on values/value systems and appraise them critically. They are able to make use of all available means for study and work. They are capable of giving others constructive and appreciative feedback and learn from this. Page 16

17 Transferable skills: Students attain an overall understanding of internal and external accounting in the context of international business operations. They learn to use instruments of controlling and accounting under diverse conditions with interdependent and integrative measures. Students are aware of the importance of the meticulous and accurate handling of figures and realize how critical it is to express data understandably in order to avoid misinterpretation. While setting their knowledge to work they are open to other perceptions, can reflect them and react to them appropriately. They perceive feedback as an opportunity to improve their professional achievements, as well as their own personal development. Courses and Topics Courses Attendance Course 1 International Controlling In-depth internal accounting, especially process costing, marginal costing, internal transfer pricing, each in an international context Budgeting International c ontrolling (e.g. approaches, tasks, tools, organization) Selfstudy Course 2 International Financial Accounting In-depth external accounting, especially year-end closing policies (financial statements)and analyses according to IAS/IFRS as well as their significance in the context of a company s financial accounting Literature Most recent editions are required Bohl, W.; Bartels, P.: Beck sches IFRS-Handbuch, München: Beck, Wien: Linde, Bern: Stämpfli Coenenberg, A. G.; Alvarez, M.; Biberacher, J.: Jahresabschluss und Jahresabschlussanalyse, Stuttgart: Schäffer- Poeschel Coenenberg, A. G.; Fischer, Th. M.; Günther, Th.: Kostenrechnung und Kostenanalyse, Stuttgart: Schäffer-Poeschel Horngren, Ch. T.; Datar, S. M.; Foster, G.: Cost Accounting, Upper Saddle River: Prentice Hall Horngren, Ch. T.; Sundem, G. L.; Stratton, W. O.: Introduction to Management Accounting, Upper Saddle River: Prentice Hall Additional Information Page 17

18 Baden-Wuerttemberg Module: Elective - International Human Resource Management Module Description Field of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Person responsible Elective - International Human Resource Management English/German BW Prof. Dr. Brandenburger, Prof. Dr. Ling, DHBW Mannheim Module Placement Semester Prerequisites Module type Duration 5 and 6 None Compulsory elective, core module 2 semesters Tuition and Assessment Methods Assessment Graded yes/no Duration Lectures, group work, exercises and case studies yes yes Module I: written examination Module II: written examination or term paper 150 minutes 150 minutes or pages Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and Skills Subjected-related skills: Total 240 hrs. ECTS points Attendance (lectures and examination) 80 hrs. 8 Independent study 160 hrs. Students understand the relevance of human resource strategies and decisions for an entire enterprise and can evaluate them. They know and accept the role of human resources as a partner in business. Their use of this knowledge is target-oriented, e.g. a balanced scorecard for HR. They can formulate and evaluate HR goals for various HR targets. Students possess in-depth knowledge of enterprise-wide (including international) HR work and can recognize and put to use their knowledge of the relevant HR environments, as well as their developments (e.g. international HR markets, organization as a framework). They are able to solve complex problems independently and make decisions, justify and reflect them. Students can recognize and assess the effects of such decisions on various stakeholders and functional areas in an enterprise. They possess in-depth knowledge of HR methods and are able to implement and evaluate them. Socio-ethical skills: Students have developed a broad understanding of HR activities. They can recognize and justify integer, ethical behaviour in compliance with legal regulations in an international context. Diversity and the role of in-company stakeholders, recognized as influencing factors, can be taken into consideration for decision made by students. They can work effectively in a group, reflect the various roles in the group and can assume a leadership position. Page 18

19 Personal skills: Students recognize their own role of responsibility for success in their studies. They contribute to the success of classes and seminars with active participation and constructive feedback. They can defend their own point of view by using well-founded business argumentation. They recognize and reflect the effects of their own behaviour in situations and can take them into consideration. Students are able to make value-based decisions and can appraise and reflect such decisions critically. They make use of all available means for study. They are capable of giving one another constructive feedback and of learning from feedback themselves. Transferable skills: Students learn the precise application of HR tools in various areas, while recognizing codependencies and integrating the necessary measures. This includes definitions and forecasts of HR phenomena and their relevance for company operations. Finally, as students have developed an overall understanding of HR activities in an international context, they are able to assume responsibility for HR management in an international enterprise, to analyse problems, evaluate and solve them. Courses and topics Courses Attendance Selfstudy Course 1 International Human Resource Management I Goals and strategies of international HR activities Personnel department, Personnel / Human Resource Management International human resource planning and development management International personnel marketing and advertising International recruitment and e-recruitment Performance appraisal (Performance management) and potential evaluation International compensation and incentive programs (reward systems) Personnel controlling HRM in selected countries / cultures (Comparative HRM) Course 2 International Human Resource Management II Secondment abroad (Expatriation) a nd international personnel development Employee relationships and representatives (Employment Relations), rights to representation in an international context Selected (international) work laws, welfare laws in depth HRM in selected countries / cultures (Comparative HRM) HRM in M&A (mergers and acquisitions) processes Projects on selected (international) HRM topics Current development in (international) HRM Organization of a personnel department Literature Most recent editions are required Bratton, J.; Gold, J.: Human Resources Management: Theory and Practice, New York: Palgrave Macmillan Briscoe, D. R.; Schuler, R. S.; Claus, L.: International Human Resources Management: Policies and Practices for Multinational Enterprises, New York: Routledge Chapman & Hall Dessler, G.: A Framework for Human Resources Management, Upper Saddle River: Pearson Global Harzing, A.-W.; Pinnington, A. H.: International Human Resource Management, London: Sage Oechsler, W. A.: Personal und Arbeit. Grundlagen des Human Resource Management und der Arbeitgeber- Arbeitnehmer-Beziehungen, München, Wien: Oldenbourg Tayeb, M. H.: International Human Resource Management: A Multinational Companies Perspective, Oxford, New York: Oxford University Press Additional Information Page 19

20 Baden-Wuerttemberg Module: Elective - International Operations Management & Logistics Module Description Field of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Person responsible Elective - International Operations English/German Prof. Hellig, Management & Logistics BW DHBW Stuttgart Module Placement Semester Prerequisites Module type Duration 5 and 6 None Compulsory elective, core module 2 semesters Tuition and Assessment Methods Assessment Graded yes/no Duration Lectures, group work, exercises and case studies yes yes Module I: written examination Module II: written examination or term paper 150 minutes 150 minutes or pages Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and Skills Subject-related skills: Total 240 hrs. ECTS points Attendance (lectures and examination) 80 hrs. 8 Independent study 160 hrs. This Module provides in-depth focus on operations (goals, content, activities, methods, tools), particularly in an international context. Upon completion of the module students have attained comprehensive and in-depth understanding of the opportunities and risks of working with international suppliers, while paying attention to the aspects of quality, costs, methods, organization, new communication media, etc. In addition they have learned about strategic decision-making in purchasing, warehousing, production and logistics from an international perspective. They possess comprehensive and in-depth knowledge about the tools of production planning and controlling, as well as logistics about their implementation, the opportunities and significance of international risk and quality management. They can apply appropriate concepts both theoretically and pragmatically. Finally, while practicing simulation projects on logistical processes and supply chains, students are able to identify origins and influences of problems therein. They can prepare appropriate solutions using analytical methods. Socio-ethical skills: Personal skills: Students are introduced to materials management concepts, particularly related to their effect on the work-world and the environment. They understand the social changes brought about by globalized and networked supply chains. They are able to work in groups effectively, recognize and take on leadership functions. Students are capable of using all available resources for learning and working. They can carry out smaller research tasks independently with minimal guidance. They develop an understanding of the complexity of real problems and can propose solutions. They assume responsibility for their own work. They can evaluate it and at the same time deal with constructive criticism. Students are capable of participating in a focused discussion and asking appropriate questions, while remaining open to new ideas. They are able to reason and defend their own point of view. They are able to give their academic mentors suitable feedback. Page 20

21 Transferable skills: Students are able to transfer their knowledge and skills in international business to new situations and develop their own solutions to problems. They can actively use the knowledge and skills acquired to solve actual problems since they have developed a feeling for multi-faceted and complex problems. Courses and Topics Courses Attendance Selfstudy Course 1 International Procurement Logistics Strategic procurement planning (in-depth) Sourcing strategies operative sourcing (in-depth) e-procurement ECR Supply-chain management (Logistics) international procurement markets Logistics service providers Supplier appraisal and development Selected in-depth logistics project management Laws and regulations pertaining to procurement Rechtsgebiete Course 2 Operations Management Production and operations management (ERP/PPS) Application of ERP and inventory management systems Decisionmaking processes for production and warehousing sites Global production Quality management and Certifications Controlling: measuring performance, analyzing potential of improvement Value-chain analysis and design Case studies Literature Most recent editions are required Grant, D. B.; Lambert, D. M.; Stock, J. R.; Ellram, L. M.: Fundamentals of Logistics Management, London u.a.: McGraw- Hill Large, R.: Strategisches Beschaffungsmanagement: Eine praxisorientierte Einführung. Mit Fallstudien, Wiesbaden: Gabler Melzer-Ridinger, R.: Supply Chain Management, München, Wien: Oldenbourg Schneider, H. M.; Buzacott, J. A.; Rücker, T.: Operative Produktionsplanung und -steuerung: Konzepte und Modelle des Informations- und Materialflusses in komplexen Fertigungssystemen, München, Wien: Oldenbourg Schulte, Ch.: Logistik: Wege zur Optimierung der Supply Chain, München: Vahlen Wildemann, H.: Supply Chain Management: Effizienzsteigerung in der unternehmensübergreifenden Wertschöpfungskette, München: TCW Transfer-Centrum Zäpfel, G.: Taktisches Produktions-Management, München, Wien: Oldenbourg Additional Information Page 21

22 Baden-Wuerttemberg Module: International Business I Module Description Field of study Department Specialisation Business Administration International Business Module title Module language Module no. Version Persons responsible International Business I English/German BW Prof. Dr. Brandenburger, Prof. Dr. Melzer- Ridinger, DHBW Mannheim Module Placement Semester Prerequisites Module type Duration 1 and 2 None Compulsory, profile module 2 semesters Tuition and Assessment Methods Assessment Graded yes/no Duration Lectures, group work Written examination or yes 120 minutes Term paper yes pages Workload and ECTS Points Workload (in hours, multiples of 30) Learning Outcomes and Skills Subject-related skills: Total 150 hrs. ECTS points Attendance (lectures, examination) 60 hrs. 5 Independent study 90 hrs. Upon completion of this module students have gained insight into fundamental aspects of globalization and its influence on international activities of businesses. They have dealt with reactions of businesses to various political, legal and economic phenomena in business environments. The students have developed a basic understanding of multinationals and their characteristics. They possess an overview of possible international strategies and market-entry forms and can analyse them. As opposed to the lecture series Determinants of International Business students are exposed to content that lies within the direct responsibility of enterprises, i.e. is relevant for internal decision-making processes. In addition students have acquired comprehensive knowledge of dispositive and logistical tasks, as well as alternative international possibilities for order fulfilment. They recognize conflicts of interest and can deal with them appropriately. Challenges that arise from conflicts, complexity, diversity and uncertainty can be met with differentiated concepts. Students are aware of the importance of planning and coordination as an alternative to transport processes and buffers. They can analyse and evaluate opportunities and risks of global operations. They have gained insight into interdependencies in order-processing activities. Socio-ethical skills: Upon completion of this module students have gained the ability to value arguments put forth by critical observers of globalization and international activities of multi-nationals. They are able to compare the phenomena directly with a purely economic point of view. They are aware of the responsibility businesses bear in the search for sustainable balance between economic success and environmental and social concerns. They are acutely aware of the conflicts and difficulties arising during activities pertaining to orderfulfilment processes in a single enterprise or among enterprises. Page 22

23 Personal skills: Transferable skills: The students have acquired the ability to communicate professionally about the topics dealt with in the course. They are capable of explaining fundamental concepts and discussing their significance for multi-nationals. The students can handle diverse departmental-oriented points of view regarding logistics problems both critically and constructively. Students can independently work on selected problems that occur in conjunction with the globalization of enterprises. Using their knowledge of globalization they are able to work out solutions to problems on their own and develop basic strategies and discuss them with a group. Their familiarity with fundamental literature and professional terminology facilitates their own approach to advanced analysis in this area. The students can evaluate the critical steps in a process that lead to success. Moreover they can identify products and suppliers and are able to analyse cause-and-effect chains of middle complexity. They can recognize potential improvement and - with guidance - can develop mature concepts, which they are able to defend argumentatively amongst their colleagues. They are acquainted with order-fulfilment software and aware of its limitations. Courses and topics Courses Attendance Course 1 Basics of International Business Globalization: development, evaluation and influences from an entrepreneurial point of view Reactions of enterprises to differences among national, political and economic systems Multi-nationals Internationalization and market-entry strategies Course 2 International Operations and Logistics Tasks and organization of order processing while considering costs, delivery, environmental protection and social responsibility Strategic configuration of (international) warehousing, production and transport systems Material disposition and stock optimization Delivery service policies Outsourcing Global sourcing strategies International supplier relationship management International logistics strategies Global teamwork in the process chain Selfstudy Literature Most recent editions are required Bretzke, W.-R.: Logistische Netzwerke, Berlin, Heidelberg: Springer Cavusgil, S. T.; Knight, G. A.; Riesenberger, J. R.: International Business: Strategy, Management, and the New Realities, Upper Saddle River: Pearson Prentice Hall Christopher, M.: Logistics and Supply Chain Management. Creating Value-Adding Networks, Harlow: Financial Times Prentice Hall Daniels, J. D.; Radebaugh, L.; Sullivan, D.: International Business, Upper Saddle River: Pearson Prentice Hall Hill, Ch. W. L.: International Business: Competing in the Global Marketplace, New York: McGraw-Hill Neiberger, C.; Bertram, H. (Hrsg.): Waren um die Welt bewegen. Strategien und Standorte im Management globaler Warenketten, Mannheim: Verlag MetaGIS Informationssysteme Additional Information Page 23