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WiSe 21/22  
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WiSe 21/22: Master's programmes

Master FACTS (Business Administration) modules for exchange students

0419a_pool

  • Steuerwirkungen für ausländische ausländische Studierende (Tax Effects)

    0419aA3.2

    learning objectives:
     The aim of this module is to understand the tax system and business taxation and to convey a profound knowledge of the techniques and advantageous criteria of business taxation and tax planning, giving the students the ability to independently develop and solve even difficult problems of tax effects and tax planning (instrumental competences) and to acquire new knowledge of tax systems and effects (systematic competences).

    course content:
     Taxation and organizational form, periodic and aperiodic taxation. Tax planning: effects of taxation on corporate decisions, taxation and allocation, national and cross border taxation.

    language of instruction:
     English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10151601 Lecture
      Tax Effects (V) (Martin Fochmann)
      Schedule: Mo 14:00-16:00 (Class starts on: 2021-10-25)
      Location: HFB/K III Konferenzraum (Garystr. 35-37)
    • 10151606 Seminar-style instruction
      Tax Effects (SU) (Martin Fochmann)
      Schedule: Mo 12:15-13:45 (Class starts on: 2021-10-18)
      Location: Online - zeitUNabhängig

  • Leistungsmessung und Managementanreize für ausländische Studierende (Performance Measurement and Incentives)

    0419aA4.1

    learning objectives:
     This course provides an overview on the measurement of value creation in firms. Students will learn which concepts of performance measurement and management incentive systems exist and what are the practical difficulties in motivating managers to use these concepts. The course draws on basic insights from principal-agent theory and corporate finance and highlights performance measurement systems such as residual income concept, bonus pools and Balance Scorecard. Students will get acquainted with the requirements, functioning and problems with several performance measurement systems. They should be able to evaluate the feasibility and the costs and benefits of several performance measurement systems.

    course content:
     Opportunity costs of capital, Capital Asset Pricing Model, direct and indirect performance measurement, residual income concept, clean-surplus principle, Economic Value Added, Cash Value Added, bonus pools, Balanced Scorecard. There will be classes with exercises to deepen the understanding.

    language of instruction:
     English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / winter semester

    close

  • Modules w/o courses in this semester

    5 Modules
    • Ausgewählte Fragen der Finanzierung für ausländische Austauschstudierende (Selected Topics in Corporate Finance) 0419aA1.1
    • Hauptseminar Finanzierung für ausländische Studentinnen und Studenten (Seminar in Finance) 0419aA1.2
    • Internationale Unternehmensberichterstattung für ausländische Austauschstudierende (International Financial Reporting) 0419aA2.1
    • Internationale Unternehmensberichterstattung für ausländische Studentinnen und Studenten (International Financial Reporting) 0419aA2.2
    • Steuerwirkungen für ausländische Austauschstudierende (Tax Effects) 0419aA3.1

Subjects A - Z