Profile description - Accounting & Finance



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Profile description - & Finance Enclosure to the curriculum for Master of Science in Economics and Business Administration 1 of 9

This profile description is an enclosure to the curriculum for the Master of Science in Economics and Business Administration The profile description applies to students commencing the profile as from 1 st February 2012 It is recommended also to read the curriculum as well as the ministerial orders. The profile description was approved on 17 th January 2012 by Administration and on 18 th January 2012 by the Dean of the Faculty of Business and Social Sciences. Section 5.1 has been updated on 23 rd October 2012 by the Academic Study Board of Business Administration and on 29 th October 2012 by the Dean of the Faculty of Business and Social Sciences. Section 2 has been updated on 17 th May 2013 by the Academic Study Board of Business Administration and on 21 st May 2013 by the Dean of the Faculty of Business and Social Sciences. Section 4.1, 5.1., 5.2. and 6 has been updated on 6 th May 2014 by the Academic Study Board of Business Administration and on 27 st May 2014 by the Dean of the Faculty of Business and Social Sciences. Section 5.2. and 6 has been updated on 24th February 2015 by the Academic Study Board of Business Administration and on 13 th April 2015 by the Dean of the Faculty of Business and Social Sciences. Section 7., 7.1. and 7.2., has been added to the profile description on 24 th February 2015 by the Academic Study Board of Business Administration and on 13 th April 2015 by the Dean of the Faculty of Business and Social Sciences. Section 5.2. and 6 has been updated on 1 st July 2015 by the Academic Study Board of Business Administration and approved on 27 July 2015 by the Dean of the Faculty of Business and Social Sciences. 2 of 9

Content 1. THE TITLE OF THE PROFILE IN DANISH AND IN ENGLISH... 4 2. ENTRY REQUIREMENTS TO THE PROFILE AND ENTRANCE THROUGH SUPPLEMENTARY COURSES... 4 3. DESCRIPTION OF THE FOCUS AREA... 4 4. OTHER REGULATIONS... 4 4.1 LANGUAGE... 4 4.2 PROJECT ORIENTED STUDIES AND STUDYING ABROAD... 5 4.3 SEMESTER STRUCTURE... 5 5. STRUCTURE OF THE PROFILE... 6 5.1 COURSE TITLES, ECTS, WEIGHT AND ASSESSMENT... 6 5.2 DIAGRAM OF THE PROFILE, STUDY START RESPECTIVELY 1 ST SEPTEMBER... 7 5.3 DESCRIPTION OF THE ELECTIVE COURSES... 7 6. SPECIALLY PROFILE TRANSITIONAL RULES... 7 7. INTERDEPENDENCY BETWEEN COURSES AND COMPETENCE PROFILE AND ACADEMIC PROGRESSION BETWEEN THE COURSES... 8 7.1 INTERDEPENDENCY BETWEEN COURSES AND COMPETENCE PROFILE... 8 7.2 ACADEMIC PROGRESSION BETWEEN THE COURSES... 9 3 of 9

1. The title of the profile in Danish and in English The title of the profile in Danish is: Kandidatuddannelsen i erhvervsøkonomi (cand.merc.) (med profil i Regnskab og finansiering). The title of the profile in English is: Master of Science in Economics and Business Administration (with the profile in & Finance). 2. Entry requirements to the profile and entrance through supplementary courses Direct entrance: In accordance with the curriculum, section 3, the following bachelor s degrees provide admission to the profile: Persons who have passed the Bachelor in Economics and Business Administration programme (HA) have access to the Master of Science in Economics and Business Administration. 3. Description of the focus area In accordance with the curriculum, section 1.1 the student who completes the profile will obtain the same skills through academic and practical focus as described below: Graduates of the & Finance profile have obtained advanced knowledge of accounting and finance through the required advanced courses in accounting and finance. The coursework is firmly grounded in Micro-economic theory. The graduate can use, produce, and develop accounting information for decision and control purposes. The graduate has demonstrated substantial insights into the function of financial markets, financial instruments and the interaction between accounting information and financial markets. Furthermore, the graduate is able to develop, formulate, and solve advanced accounting and financial models. 4. Other regulations 4.1 Language The programme is offered in English. All compulsory courses are taught in English. Language of examination is English unless it is stipulated in the course description that the exam may also be taken in Danish. The Master Thesis is written in English. However, if the supervisor agrees, the Master s Thesis may be written in Danish. The oral exam will in this case also be in Danish. 4 of 9

4.2 Project oriented studies and studying abroad Project oriented studies and studying abroad is recommended to take place in the 3 rd semester of the programme. 4.3 Semester structure Please see section 5.2. 5 of 9

5. Structure of the profile 5.1 Course titles, ECTS, Weight and assessment Course Titles ECTS (= Weight) Assessment Constituent compulsory courses 10 Internal / 7-point scale Advanced Corporate Finance 10 Internal / 7-point scale Financial 10 External / 7-point scale Advanced 10 Internal / 7-point scale * Dynamic Asset Allocation / Asset Pricing 10 Internal / 7-point scale Derivatives and Risk 10 Internal / 7-point scale Master thesis 30 External / 7-point scale Elective courses (30 ECTS): You have to choose 30 ECTS elective courses 30 Depending on the chosen courses The demand in the curriculum for at least 10 ECTS courses providing knowledge and skill within the area of scientific methods is met through the courses Advanced Corporate Finance, Derivatives and Risk and Dynamic Asset Allocation. * The course Asset Pricing replaces the course Dynamic Asset Allocation. Please see section 6 for further information. 6 of 9

5.2 Diagram of the profile, study start respectively 1 st September Study start 1 st September 4th semester Master s thesis 30 ECTS 3rd semester 2nd semester Dynamic Asset Allocation/Asset Pricing* Elective Courses 30 ECTS Financial Advanced 1st semester Advanced Corporate Finance Derivatives and Risk 5.3 Description of the elective courses The student can choose elective courses: among other constituent courses on other M.Sc. in Economics and Business Administration, which are not constituent on the elected profile, primarily among 1. semester courses or among the list of preapproved elective courses (to be announced) or apply the study board for permission to include a specific elective course as an alternative elective course 6. Specially profile transitional rules The course Dynamic Asset Allocation was offered for the last time in spring 2014. The ordinary exam will be held in June 2014 and the reexamination will be held in August 2014. The third and final exam will held in June 2015. The course Asset Pricing replaces Dynamic Asset Allocation. Students having passed the course Dynamic Asset Allocation cannot take the course Asset Pricing. As of 1st February 2016 admission to this profile is only possible in September. This means that admission in February 2016 is not possible. As of 1 st September 2015 the course Advanced Corporate Finance is assessed with internal grading. As of 1 st September 2015 the course Derivatives and Risk is assessed with internal grading. 7 of 9

Derivatives and Risk- Advanced Corporate Finance Dynamic Asset Allocation / Asset Pricing Financial Advanced Electives Master Thesis The Faculty of Business and Social Sciences 7. Interdependency between courses and competence profile and academic progression between the courses 7.1 Interdependency between courses and competence profile (1 is a little, 2 is some, 3 is a lot) The M.Sc. in and Finance Has knowledge based on the highest international research within a field of study Can understand and scientifically reflect on the knowledge of the field/fields of study and identify relevant problems Can select and apply advanced scientific methods and theories for collection and analysis of data to describe the conditions of the firm. Can set up new models of analysis and problem solving. Can convey knowledge and discuss professional issues with colleagues, company management and external partners. Can manage complex, unpredictable work and development situations. Can independently initiate and implement cooperation and take on professional responsibility. Can independently take responsibility for own professional development. Can solve specialist tasks within the functional areas of organizations with the public and private sectors 2 2 2 3 3 3 1 3 2 2 3 3 3 3 2 3 2 2 2 3 2 3 1 3 2 2 2 3 2 2 1 3 3 3 3 2 3 2 2 3 2 3 3 3 3 2 1 2 3 3 3 3 2 3 1 2 2 1 1 3 3 3 3 3 3 3 3 3 3 3 1 3 8 of 9

7.2 Academic progression between the courses Progression of the Profile Advanced courses Extended abstract level Specialization and internationalization Master s thesis 30 ECTS Elective Courses 30 ECTS Advanced Specialization courses Introductory and Specialization courses Dynamic Asset Allocation / Asset Pricing Derivatives and Risk Specialization Theories Financial Advanced Corporate Finance Theories and models about the firm Advanced Theories and methods about the firm 9 of 9