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Bachelor's Programmes

Bachelor's programme in Business Administration (as of winter semester 2017/18)

0170d_k150

  • Corporate Governance and Corporate Social Responsibility

    0170dB1.2

    learning objectives:
     Students gain basic knowledge of the parameters and courses of action in corporate governance and corporate social responsibility (CSR). They learn about current issues and theoretical approaches in corporate governance (CG) research as well as new approaches being developed in CSR. Students develop their ability to interpret cases involving business practices and questions of regulation with respect to CG or CSR based on the application of theoretical approaches and concepts. They also learn to develop courses of action for specific cases and critically evaluate them. Through research-oriented teaching, students learn how to develop a social science research question on a given topic. They also learn how to debate theories and concepts as well as how to assess the significance of both theoretical, conceptual research as well as empirical studies.

    course content:
     CG and CSR theories (e.g. agency theory, stakeholder theory, institutionalist approaches); ownership structures; the influence of shareholders on corporate policy; the role of executive and supervisory boards and non-executive directors; executive board remuneration; the market for corporate governance; democratic decision-making and employee participation; conflicts of interest and gatekeeper failure; regulation and self-regulation (e.g. codes); international comparison of CG structures and CSR with regard to social and political processes of governance in multinational companies.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Organisation: Structures and processes (Organisation: Structures and Processes)

    0170dB1.4

    learning objectives:
     Students learn to classify different institutional frameworks in which multinational companies operate economically and understand the unique qualities of individual national forms of economic organization and corporate governance. They learn to identify comparative advantages that certain economic activities have in different national contexts as well as the difficulties involved in the internationalization of certain activities. They learn to describe multinational corporations in terms of organization forms and become familiar with the different challenges associated with, on the one end, the local adaptation of their activities and, on the other, the global integration of them. They learn to apply their knowledge of these issues to questions of personnel management in an international context and question of international strategic management. They learn to critically assess the actions of multinational corporations and the implications of their activities in home and host countries. Through research-oriented teaching, students learn how to develop a social science research question on a given topic. They also learn how to debate theories and concepts as well as how to assess the significance of both theoretical, conceptual research as well as empirical studies.

    course content:
     Topics include: formal and informal institutions from an international comparative perspective; theories on comparative advantages of institutions; labor relations systems; corporate governance systems; professional/vocation training and innovation systems; the role of the state; globalization; emerging markets; foreign direct investment; organizational forms of multinational companies; global supply chains; internationalization theories; market entry and market cultivation strategies; personnel management in multinational companies. The study and analysis of the various topics will focus on specific countries in Asia (Japan, China), Europe (Germany, UK), and America (USA).

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every second Semester

    close

  • Academic Approaches and Methods in Management

    0170dB1.7

    learning objectives:
     Students become familiar with current research topics in business administration related to the areas of specialization “strategy and cooperation” as well as “organization and personnel” and can appraise them critically. This prepares them to complete a Bachelor’s thesis in this area of specialization, especially in terms of content and method.

    course content:
     The critical appraisal of research results requires that seminar participants have already been made familiar with the most significant basics of scientific/academic work. The following are some prominent aspects of the module’s content: Theory and rationale for selecting a specific theory; the relationship between theory and empirics; ways of collecting and analyzing data (qualitative and quantitative); scientific argumentation and documentation; planning a research project.

    types of course units / workload per unit / obligatory or optional participation
     Seminar / 3 SWS / Teilnahmepflicht

    test
     Seminararbeit (ca. 10 bis 15 Seiten) mit Präsentation und Aussprache (insgesamt ca. 30 Minuten)

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Decision Support Systems

    0170dB6.1

    learning objectives:
     Students become familiar with methods and models of applied optimization and learn about the most important technologies related to computer-based decision support from a business information systems perspective. They gain skills to model and analyze complex decision situations in companies and organizations and can then select and apply appropriate modeling techniques or problem-solving methods. They also learn to use software to analyze and solve problems in the models they develop.

    course content:
     After an overview of common methods of quantitative decision support (optimization, simulation, business intelligence), students receive an introduction to the basic principles of modeling operational decision situations with the help of mathematical optimization. Modeling techniques are immediately applied to practical examples and solved with the help of optimization software. The second half of the course introduces the tools and models of data mining and business intelligence. The material covered in the course will be put to the test in the tutorial, and its application in operational practice will be illustrated using case studies.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10111308 Advanced Lecture Course
      Decision Support Systems (V) (Irène Abi-Zeid)
      Schedule: Mi 14:00-16:00 (Class starts on: 2024-04-17)
      Location: Hs 104 Hörsaal (Garystr. 21)
    • 10111304 PC-based Seminar
      Decision Support Systems (S) (Irène Abi-Zeid)
      Schedule: Mi 16:00-18:00 (Class starts on: 2024-04-17)
      Location: K 006a PC Pool 1 (Garystr. 21)
    • 10111304a PC-based Seminar
      Decision Support Systems (S) (Lucas Mertens)
      Schedule: Fr 10:00-12:00 (Class starts on: 2024-04-19)
      Location: K 006a PC Pool 1 (Garystr. 21)

  • Einführung in die Ökonometrie (Introduction to Econometrics)

    0171cB2.1

    learning objectives:
     Students learn to quantify and verify economic behavioral equations using statistical methods and observational data. They learn to describe and apply the basic methods of regression analysis including testing parameters. Through a trained understanding of econometric models, they can also identify the effects of deviating or violating models on estimates and regression parameter tests and develop appropriate strategic solutions. By including a practical computational exercise, students learn to perform regression analyses by themselves and interpret the results appropriately. Another important objective is to use student diversity as a resource and make a conscious effort to include it in the students’ daily life.

    course content:
     Fundamental methods of econometrics, for example: The classical linear regression model, parameter estimation with the least squares method, confidence ranges and parameter tests, modeling structural breaks and season, heteroscedasticity, and autocorrelation of residuals.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10121201 Lecture
      Introduction to Econometrics (V) (Dieter Nautz)
      Schedule: Mo 10:00-12:00 (Class starts on: 2024-04-15)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10121226 Methods Tutorial
      Introduction to Econometrics (Ü1) (Michael Tran Xuan)
      Schedule: Di 12:00-14:00 (Class starts on: 2024-04-16)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10121202 Practice seminar
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Mi 10:00-12:00 (Class starts on: 2024-04-17)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202a Practice seminar
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Mi 12:00-14:00 (Class starts on: 2024-04-17)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202b Practice seminar
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Do 10:00-12:00 (Class starts on: 2024-04-18)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202c Practice seminar
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Do 12:00-14:00 (Class starts on: 2024-04-18)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202d Practice seminar Cancelled
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Fr 12:00-14:00 (Class starts on: 2024-04-19)
      Location: K 006b PC-Pool 2 (Garystr. 21)
    • 10121202e Practice seminar Cancelled
      Introduction to Econometrics (Ü2) (Michael Tran Xuan)
      Schedule: Fr 10:00-12:00 (Class starts on: 2024-04-19)
      Location: K 006b PC-Pool 2 (Garystr. 21)

  • Makroökonomie (Macroeconomics)

    0171cB1.8

    learning objectives:
     Students build on the knowledge they gained in the introduction to macroeconomics and take their qualifications in the area of macroeconomics to a deeper level. They learn to apply their understanding of theoretical and empirical methods to concrete economic policy issues. A significant additional skill that the students gain is the ability to create theoretical models that take into account important international relationships. Students improve their analytical skills and learn to produce descriptive models that are more realistic as well as explain new interaction effects.

    course content:
     Study of the necessity and effectiveness of state intervention in fiscal and monetary policy for example in order to combat unemployment and inflation; discussion of different assumptions about how private economic subjects form expectations; study of macroeconomic relationships in the open economy; foreign exchange market; determinants of exchange rates.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10103001 Lecture
      Macroeconomics (V) (Britta Gehrke)
      Schedule: Mi 16:00-18:00 (Class starts on: 2024-04-17)
      Location: HFB/D Hörsaal (Garystr. 35-37)
    • 10103026 Methods Tutorial
      Macroeconomics (Ü) (Britta Gehrke, Johannes Michael Ossadnik, Tutor*innen)
      Schedule: Mo 14:00-16:00, Do 12:00-14:00 (Class starts on: 2024-04-15)
      Location: Mo HFB/C Hörsaal (Garystr. 35-37), Do Hs 104a Hörsaal (Garystr. 21)

  • Controlling (Managerial Accounting)

    0170dB7.1

    learning objectives:
     Students gain knowledge about controlling to prepare them for the professional world. In particular, they learn about the essential tools of cost control and cost management and about important calculations in decision-making and coordination. Students learn how to present and evaluate independently the goals, methods, and advantages and disadvantages of various tools used for controlling.

    course content:
     Controlling basics. Cost control and cost management: deviation analysis, activity-based costing, target costing. Life-cycle costing, decision accounting: Contribution margins, limit pricing, break-even analysis, outsourcing. Coordination accounting: Budgeting, performance measurements, transfer pricing.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10112408 Advanced Lecture Course
      Managerial Accounting (V) (Jochen Bigus)
      Schedule: Mo 14:00-16:00 (Class starts on: 2024-04-15)
      Location: Hs 104 Hörsaal (Garystr. 21)
    • 10112426 Methods Tutorial
      Managerial Accounting (Ü) (Jovana Radenkovic)
      Schedule: Di 10:00-12:00, Mi 10:00-12:00 (Class starts on: 2024-04-16)
      Location: Hs 104 Hörsaal (Garystr. 21)

  • Unternehmensbewertung und Steuern (Business Valuation and Taxation)

    0170dB7.6

    learning objectives:
     Students learn the basics of neo-classic business valuation and come to understand that net present value calculation is the basis of every valuation. Students gain knowledge about classifying abstract types of taxes and about how to calculate the different taxes into the net present value. In addition, students learn about instances of uncertain cash flow and gain an overview of discounted cash flow methods.

    course content:
     Standard model of income tax, tax paradox, investment-neutral taxes, discounted cash flow method.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10112708 Advanced Lecture Course
      Business Valuation and Taxation (V) (András Löffler)
      Schedule: Do 10:00-12:00 (Class starts on: 2024-04-18)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10112726 Methods Tutorial
      Business Valuation and Taxation (Ü) (Stefan Steins)
      Schedule: Do 12:00-14:00 (Class starts on: 2024-04-18)
      Location: Hs 102 Hörsaal (Garystr. 21)

  • Group Accounting and Business Evaluation

    0170dB7.7

    learning objectives:
     Group accounting: Students gain the basic knowledge and skills needed to analyze and evaluate problems in group accounting, focusing on the consolidation process from the requirement to prepare financial statements and determining the scope of consolidation to the implementation of the individual consolidation measures. After completing the module, students are able to solve selected central problems in group accounting and systematically develop problem-solving methods for new issues that arise. Business Valuation: Students gain the basic knowledge and skills needed to analyze and evaluate problems in business valuation, focusing on the valuation and pricing processes involved in business valuation as well as the relevant theoretical models (e.g. CAPM, WACC method). They gain an understanding of the importance of auditors and auditors’ statements as well as typical occasions for professional audits. After completing the modules, students are able to independently develop solutions to problems in business valuation and pricing and can evaluate the solutions.

    course content:
     Group accounting, in particular the basic principles, requirement to prepare financial statements, determining the scope of consolidation, full consolidation, inclusion of associated companies and joint ventures, consolidation measures, attachments to consolidated financial statements, and group annual report. The module covers group accounting in accordance with HGB and IFRS. Business valuation, in particular basic principles and problem areas, valuation and pricing processes, principles of the profession, legal frameworks and special issues.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10100501 Lecture
      Group Accounting (V 1) (Volker Specht)
      Schedule: Mo 16:00-20:00 (Class starts on: 2024-04-15)
      Location: Hs 106 Hörsaal (Garystr. 21)
    • 10100508 Advanced Lecture Course
      Company Evaluation (V 2) (Klaus Ruhnke)
      Schedule: Di 16:00-18:00 (Class starts on: 2024-04-16)
      Location: Hs 105 Hörsaal (Garystr. 21)

  • Determination of Taxable Income and Taxation of Different Legal Structures

    0170dB10.2

    learning objectives:
     Students gain in-depth knowledge on how national and international profit and income taxes are determined as well as on taxation of the different legal structures. Students learn how to work on moderately difficult tax cases independently and on more complex cases with guidance. This includes cases involving balancing taxes, determining profits in business partnerships, as well as income tax and corporate tax assessments.

    course content:
     Determining taxable profits, Balancing taxes, Determining and allocating income in business partnerships, International transfer pricing taxation of legal forms, Individual companies versus stock corporations, Mixed forms

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • VAT and Other Transaction Taxes

    0170dB10.4

    learning objectives:
     Students gain in-depth professional knowledge about VAT and basic knowledge of other transaction taxes. They learn how to solve simple problems concerning VAT declarations and planning on their own and can solve moderately complex problems with guidance.

    course content:
     VAT: Fundamentals, taxability, tax liability and tax exemptions, sales tax options, special cases, handling cross-border services. Other transaction taxes: Land acquisition tax, insurance tax.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10113008 Advanced Lecture Course
      VAT and other Transaction Taxes (V) (Jochen Hundsdoerfer, Fabian Hammler)
      Schedule: Mi 08:00-10:00 (Class starts on: 2024-04-17)
      Location: Hs 108a Hörsaal (Garystr. 21)
    • 10113026 Methods Tutorial
      VAT and other Transaction Taxes (Ü) (Fabian Hammler)
      Schedule: Mi 10:00-12:00 (Class starts on: 2024-04-17)
      Location: Hs 108a Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Business-Related Taxation

    0170dB10.6

    learning objectives:
     Students become familiar with research methods in the field of business administration taxation. They also learn how to evaluate the different methods’ applicability. The module gives them the formal and methodological training necessary to complete a Bachelor’s thesis in the fields mentioned above.

    course content:
     Reviewing the research literature, formal components of a scientific paper, project planning including topic search, work methods for scientific papers based on a logical-deductive, analytical, or empirical approach, which also include problems related to tax law. Justifying choices for a specific research design, the relationship between theory empirics and tax law, presentation and critical appraisal of selected research results.

    types of course units / workload per unit / obligatory or optional participation
     Seminar / 2 SWS / Teilnahmepflicht

    test
     Seminararbeit (ca. 10 bis 15 Seiten) mit eigenständigem mündlichem Beitrag (ca. 30 Minuten)

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Academic Approaches and Methods in Finance, Accounting, and Taxation

    0170dB7.9

    learning objectives:
     Students become familiar with selected business administration research methods in the advanced fields of finance, accounting, and taxation. They also learn how to evaluate the different methods’ applicability. The module gives them the formal and methodological training necessary to complete a Bachelor’s thesis in the fields mentioned above.

    course content:
     Reviewing the research literature, formal components of a scientific paper, project planning including topic search, work methods for scientific papers based on a logical-deductive, analytical, or empirical approach, justifying choices for a specific research design, the relationship between theory and empirics, presentation and critical appraisal of selected research results.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Handels- und Gesellschaftsrecht (Commercial Law and Corporate Law)

    0171cB3.4

    learning objectives:
     Students gain an overview of the special rules for merchants stipulated by the German Commercial Code (HGB) and the typical issues involved. Participants learn how to identify and interpret the structures of corporate law. Based on examples, they learn how to prepare solutions for cases involving commercial and corporate law issues and can formulate arguments to defend the solutions.

    course content:
     Fundamentals of commercial and company law, description of the term "merchant", the company, publicity of the commercial register, merchant representation in legal transactions, contract types in the HGB (commercial purchases, commission), partnership law (BGB-Gesellschaft, OHG, KG), norms of the German civil code (BGB) and the HGB, overview of laws governing stock corporations (AG, GmbH).

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Marketingplanung (Marketing Planning)

    0170dB5.2

    learning objectives:
     Students become acquainted with and understand the fundamental elements of marketing planning and how they relate to one another, as well as the market research methods and management control systems used in planning. They also learn to apply the concepts they get to know to practical problems. They learn how to classify the tools and analytical instruments used in marketing and how they relate to marketing planning. They can then apply this knowledge to specific case studies.

    course content:
     Basic information on marketing planning, basic methods of market research, market-oriented business planning, market-oriented business unit planning, marketing-mix planning, implementation and monitoring

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every second semester

    close
    • 10111101 Lecture
      Marketing Planning (V) (Sascha Raithel)
      Schedule: Mo 16:00-18:00 (Class starts on: 2024-04-15)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10111102 Practice seminar
      Marketing Planning (Ü) (Jan von Schlieben-Troschke, Catalina Wache)
      Schedule: Do 14:00-16:00, Do 16:00-18:00 (Class starts on: 2024-04-18)
      Location: Hs 104 Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Marketing

    0170dB5.4

    learning objectives:
     Students learn about current research in business administration in the field of “marketing.” They also learn how to interpret and assess the research critically. This prepares them to complete a Bachelor’s thesis in this area of specialization, especially in terms of content and method.

    course content:
     The critical appraisal of research results requires that seminar participants have already been made familiar with the most significant basics of scientific/academic work. The following are some prominent aspects of the module’s content: Theory and rationale for selecting a specific theory; the relationship between theory and empiricism; ways of collecting and analyzing data (qualitative and quantitative); scientific argumentation and documentation; planning a research project.

    teaching methods / hours of attendance (contact hours per week) / forms of active participation
     Seminar / 3 SWS / Teilnahme erforderlich

    module assessment:
     Seminararbeit (ca. 10 bis 15 Seiten) mit Präsentation und Aussprache (insgesamt ca. 30 Minuten)

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Informationsmanagement (Information Management)

    0170dB6.2

    learning objectives:
     Students gain knowledge and skills regarding the design and use of modern information and communication systems as well as the possible uses of application systems. They learn how to choose from the appropriate design approaches and the information management strategies that they been taught for a specific problem, apply them towards a solution, and reflect on the results.

    course content:
     The scope of information management extends to all areas of leadership responsibilities in a company with respect to the media-supported information and communications systems used therein. As a management task, it is intended to support efficient and effective information processing in a targeted manner. The module includes an explanation of the main goals and responsibilities of information management, an examination of suitable methods of operational and strategic information management, as well as a look at computer-based information and communication systems as objects of design. Building on this, students will deal with current topics such as business process management, information and knowledge management in Enterprise 2.0 and IT consulting.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10111708 Advanced Lecture Course
      Information Management (V) (Daniel Fürstenau)
      Schedule: Di 12:00-14:00 (Class starts on: 2024-04-16)
      Location: Hs 107 Hörsaal (Garystr. 21)
    • 10111704 PC-based Seminar
      Information Management (S) (Tim Schurig)
      Schedule: Di 14:00-16:00 (Class starts on: 2024-04-16)
      Location: Hs 107 Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Business Information Systems

    0170dB6.6

    learning objectives:
     Students learn about current research in business administration in the field of “business information systems.” They also learn how to interpret and assess the research critically. This prepares them to complete a Bachelor’s thesis in this area of specialization, especially in terms of content and method.

    course content:
     Reviewing the research literature, formal components of a scientific paper, project planning including topic search, work methods for scientific papers based on a logical-deductive, analytical, or empirical approach, justifying choices for a specific research design, the relationship between theory and empirics, presentation and critical appraisal of selected research results.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Modules w/o courses in this semester

    32 Modules
    • Unternehmenskooperation (Business Cooperation) 0170dB1.1
    • International Management (International Management) 0170dB1.3
    • Project Management 0170dB1.5
    • Fundamentals of Innovation Management 0170dB2.3
    • Schließende Statistik (Inferential Statistics) 0171cA1.6
    • Statistische Modellierung (Statistical Modeling) 0171cB2.2
    • Introduction to Time-Series Analysis 0171cB2.3
    • Sampling Methods 0171cB2.5
    • Special Topics in Business and Economics 0170dB11.6
    • Grundlagen der Makroökonomie (Fundamentals of Macroeconomics) 0171cA1.3
    • Mikroökonomie (Microeconomics) 0171cB1.7
    • Wirtschaftspolitik (Economic Policy) 0171cB3.10
    • Staat und Allokation (Government and Allocation) 0171cB3.8
    • Academic Approaches and Methods in Financial Accounting 0170dB7.10
    • Special Topics in Managerial Accounting 0170dB7.2
    • Applied Topics in Managerial Accounting 0170dB7.3
    • International and National Corporate Disclosure 0170dB7.4
    • Entscheidungstheorie (Decision Theory) 0170dB7.5
    • National and International Business Taxation 0170dB10.1
    • Advanced Business Tax Planning 0170dB10.3
    • Advanced Topics in Finance 0170dB8.3
    • Applied Topics in Finance 0170dB8.4
    • Öffentliches Recht (Public Law) 0171cA1.11
    • Arbeitsrecht (Labor Law) 0171cB3.3
    • Business- und Dienstleistungsmarketing (Business and Service Marketing) 0170dB5.1
    • Fundamentals in Innovation Management 0170dB4.3
    • Systementwicklung (Development of Information Systems) 0170dB6.3
    • Development of Information Systems 0170dB6.4
    • Business Information Systems: Selected Topics 0170dB6.5
    • Academic Approaches and Methods in Financial Accounting and Auditing 0170dB9.11
    • Special Topics in Accounting and Auditing 0170dB9.3
    • Applied Topics in Accounting and Auditing 0170dB9.4
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