Course catalog

WiSe 22/23  
 School of Busin...  
 Bachelor's prog...  
 Course

WiSe 22/23: Bachelor's Programmes

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

0170d_k150

  • Introduction to Business Administration

    0170dA1.1

    learning objectives::
     The students have basic knowledge about key issues, basic theories and methods of analysis of business administration. They have an overview of the key issues of modern business administration, the classification of the subject and know its problem-solving approaches. The students are able to analyze business models and apply them to practical problems.

    course content:
     Classification of Business Administration; business administration doctrines; internal company regulations and economic order, legal forms; corporate governance; value creation processes; control theory; operational planning; corporate strategies.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10110201 Lecture
      Einführung in die Betriebswirtschaftslehre (V) (Max Christian Braun)
      Schedule: Termine siehe LV-Details (Class starts on: 2022-10-14)
      Location: HFB/Audimax (Garystr. 35-37)
    • 10110202 Practice seminar
      Einführung in die Betriebswirtschaftslehre (Ü) (Linda Hofsäss)
      Schedule: Termine siehe LV-Details (Class starts on: 2022-11-11)
      Location: Fr 010 Seminarraum UG (Thielallee 73), Fr 013 Seminarraum UG (Thielallee 73), Fr 315 Besprechungsraum (Garystr. 21), Fr Hs 101 Hörsaal (Garystr. 21), Fr Hs 102 Hörsaal (Garystr. 21), Fr Hs 103 Hörsaal (Garystr. 21), Fr Hs 104 Hörsaal (Garystr. 21), F...

  • Grundlagen externer Unternehmensrechung (Fundamentals of Financial Accounting)

    0170dA1.2

    learning objectives:
     The students have basic knowledge of the annual financial statements and accounting. They have an understanding of tasks and techniques of accounting as well as of double-entry bookkeeping. Students are able to capture business transactions for accounting purposes and solve simple accounting issues. The students will further be qualified to enroll in subsequent modules (particularly " Accounting and Taxation", " International and National Corporate Disclosure" and" Group Accounting and Company Evaluation ")

    content:
     Basics and purposes of accounting and the annual financial statements, accounting technique, booking of ongoing business transactions in the trading and industrial company, balancing of the accounts, basics of the annual financial statements, organization of accounting.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10110001 Lecture
      Fundamentals of Financial Accounting (V) (Klaus Ruhnke)
      Schedule: Di 08:00-10:00 (Class starts on: 2022-10-18)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10110002 Practice seminar
      Fundamentals of Financial Accounting (Ü/T) (Marie Salender)
      Schedule: Di 16:00-18:00, Mi 08:00-10:00, Mi 10:00-12:00, Mi 12:00-14:00, Mi 14:00-16:00, Do 12:00-14:00, Do 14:00-16:00, zusätzliche Termine siehe LV-Details (Class starts on: 2022-10-19)
      Location: K 005 Seminarraum UG (Garystr. 21)

  • Grundlagen des Marketings (Fundamentals of Marketing)

    0170dA1.4

    learning objectives::
     Students have basic knowledge on analytical methods, instruments and strategies of marketing. Theoretical depiction as well as processing of case studies put the students in the position to analyze marketing activities and their connection with other functional business areas to (basically) develop their own approach to the solution. The obtained basic knowledge on marketing principles enable the students to communicate and cooperate with different specialized business managers.

    course content:
     characterization of output markets; exchange and competitive advantages; market research; consumer behavior; product policy; product innovation; pricing policies; communication policy; distribution policy; marketing planning.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10110301 Lecture
      Fundamentals of Marketing (V) (Andreas Eggert)
      Schedule: Di 14:00-16:00 (Class starts on: 2022-10-18)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10110302 Practice seminar
      Fundamentals of Marketing (Ü) (Jan von Schlieben-Troschke, Markus Lars Quaiser)
      Schedule: Mo 14:00-16:00, Mo 16:00-18:00, Di 12:00-14:00 (Class starts on: 2022-10-31)
      Location: Mo Hs 104 Hörsaal (Garystr. 21), Mo Hs 104a Hörsaal (Garystr. 21), Di Hs 105 Hörsaal (Garystr. 21)

  • Supply and Operations Management (Supply and Operations Management)

    0170dA1.7

    learning objectives:
     Students are sensitive to the centrality of the production of goods or services as a core function of any operational occurrence. They also know the challenges associated with the transformation of inputs into output factors under given resources. They have basic knowledge of the current, field-tested strategies, methods and models to solve production-economic problems, in particular with respect to the time schedule of the individual production steps, taking into account the quantitative link between inputs and output objects. The students also have an overview of the procurement management (supply management), where development of and cooperation with suppliers is an important topic.

    course content:
     Demand forecast, materials management (especially storage), choice of production processes and suppliers, procurement strategies and organization, human resource planning, approaches to quality assurance, production theory and production planning, work organization within production.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10110601 Lecture
      Supply and Operations Management (V) (Jörg Sydow)
      Schedule: Mo 18:00-19:00 (Class starts on: 2022-10-17)
      Location: Online - zeitABhängig
    • 10110602 Practice seminar
      Supply and Operations Management (Ü) (Carolin Puhl)
      Schedule: Mi 17:30-18:30, Mi 19:00-20:00, Do 17:30-18:30, Do 19:00-20:00 (Class starts on: 2022-10-19)
      Location: Mi Online - zeitABhängig, Do Online - zeitABhängig, Fr Online - zeitABhängig

  • Strategisches Management (Strategic Management)

    0170dA1.8

    learning objectives:
     Students gain a fundamental understanding of current challenges involved in the strategic management of businesses today. They learn about the goals and responsibilities involved with this field as well as its main instruments and methods. They learn the essential theoretical principles of strategic management and can analyze the stages of strategic decision-making based on these theories. They also become familiar with alternative competitive strategies, which come at the end of strategic analysis and can appraise them critically.

    course content:
     Responsibilities of strategic decision-makers, analysis of resources and capabilities, analysis of market conditions, assessment of alternative competitive strategies and collective corporate strategies.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10110801 Lecture
      Strategic Management (V) (Miriam Flickinger)
      Schedule: Mo 10:00-13:00, zusätzliche Termine siehe LV-Details (Class starts on: 2022-10-24)
      Location: HFB/C Hörsaal (Garystr. 35-37)
    • 10110802 Practice seminar
      Strategic Management (Ü) (Johann Voigtsberger)
      Schedule: Di 17:00-20:00, Do 17:00-20:00, zusätzliche Termine siehe LV-Details (Class starts on: 2022-11-10)
      Location: HFB/C Hörsaal (Garystr. 35-37), Hs 103 Hörsaal (Garystr. 21)

  • Fundamentals of Employment Relations

    0170dA1.9

    learning objectives:
     Students gain knowledge about current issues and theoretical approaches in personnel policy research. They acquire basic knowledge on areas of activity and the parameters of personnel policy. They learn about current debates and can make connection to practical applications, including international contexts. They develop the ability to interpret personnel policy cases based on the application of theoretical approaches and concepts. They also learn to formulate and evaluate courses of actions for specific cases. They learn to assess theoretical, conceptual research as well as empirical research using criteria from the social sciences. Student gain knowledge about the role of gender in the workplace and the challenges and perspectives surrounding social diversity in businesses. The methods that the students learn and apply enable them to put their knowledge to practice based on theoretical reflection, which is important for anyone working in management.

    course content:
     Problems and theoretical approaches to personnel policy as a research field; courses of action in human resources management (e.g., recruiting, qualification, personnel placement, work organization, remuneration, dismissals, diversity management); social parameters of personnel policy (e.g., historical developments, gender and labor, digitalization) in both national (e.g. democratic decision-making, labor market, labor law) and international contexts (e.g. personnel policy in multinational corporations, comparative international labor relations, global labor standards).

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close

  • Introduction to Business Informatics

    0170dA2.3

    learning objectives:
     Students gain an overview of operational user systems and the implementation of modern information technology in business. They receive basic knowledge in the areas of Internet technology, e-business as well as encryption and system development. They learn how to recognize problem areas in practical systems and are aware of user-related issues when implementing information technology in business.

    course content:
     The module consists of three main sub-areas: Technology, applications, and system development basics: Introduction to operational user systems: levels of support, architecture, standard operating software with practical examples. System platforms and networking: search architectures, in particular client-server architectures, Von Neumann architecture, total cost of ownership for systems, EDI, computer networks, chip card technologies Internet technology: World Wide Web, HTML, http protocol, web browsers and plugins, web applications and web services Electronic business (EB): Definitions and differentiation of concepts and terms, phases of development and forms of EB, digital products, electronic commerce, payment systems, security issues, implications and problems with EB Introduction to cryptography: Symmetric and asymmetric encryption, RSA algorithm, message integrity, digital signatures and trust center, Internet security, SSL encryption Computer supported information systems development: Methods, techniques and principles of system development, business processes modeling, data view and data design, data modeling, algorithms, Visual Basic for Application (VBA) Databases: Relational database systems, SQL, relational database design

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close

  • Mathematics (for Students of Business and Economics)

    0171cA1.4

    learning objectives:
     Students learn the essential mathematical methods they need in order to understand the formalized economic relationships that they will encounter during their studies. The methods will also enable them to develop solutions to problems related to these economic relationships. The methods include a fundamental understanding of linear algebra and analysis as well as how to apply that to economic problems. In addition, the module treats the students’ individual and cultural diversity as a positive contribution that supports student and teacher success.

    course content:
     Vectors, matrices, determinants, linear systems of equations, functions of one or more variables, ordinary and partial derivatives, extreme values of functions with and without constraints, integral calculus.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 3 SWS / Teilnahme wird empfohlen
    Übung / 1 SWS / Teilnahme wird empfohlen
    Studentisches Tutorium / - SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10120301 Lecture
      Mathematics for Economists (V) (Dieter Nautz)
      Schedule: Mo 10:00-12:00 (Class starts on: 2022-10-17)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10120302 Practice seminar
      Mathematics for Economists (Ü) (Dieter Nautz)
      Schedule: Di 10:00-12:00 (Class starts on: 2022-10-18)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10120305 Tutorial
      Mathematics for Economists (T) (Lea Sieckmann)
      Schedule: Mi 08:00-10:00, Mi 10:00-12:00, Mi 12:00-14:00, Mi 16:00-18:00, Do 12:00-14:00, Do 14:00-16:00, Do 16:00-18:00, Fr 14:00-16:00, zusätzliche Termine siehe LV-Details (Class starts on: 2022-10-19)
      Location: 328 Hörsaal (Boltzmannstr. 16-20)

  • Einführung in die Volkswirtschaftslehre (Introduction to Economics)

    0171cA1.1

    learning objectives:
     Students gain essential basic knowledge about economics. They learn to describe economic terms, methods, and content and interpret economic concepts and relationships. They learn about the importance of scarcity and choice, the role of supply and demand in markets, macroeconomic relationships, and the effects of economic policy decisions. This knowledge helps them to better understand economic issues and events as well as economic policy problems and to develop potential solutions. In addition, they gain knowledge regarding basic conditions related to gender, fields of action, economic instruments, and how to use them.

    course content:
     The module presents basic questions in economics, supply, demand, market equilibrium, welfare, incomplete competition, national accounts, consumption and investment, money market, labor market, aggregate demand and aggregate supply.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Studentisches Tutorium / - SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10120001 Lecture
      Introduction to Economics (V) (Ronnie Schöb)
      Schedule: Do 10:00-12:00 (Class starts on: 2022-10-20)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10120005 Tutorial
      Tutorial for Introduction to Economics (T) (Tom Günther)
      Schedule: Mo 12:15-13:45, Mo 14:15-15:45, Di 14:15-15:45, Di 16:15-17:45, Mi 12:15-13:45, Mi 14:15-15:45, zusätzliche Termine siehe LV-Details (Class starts on: 2022-10-31)
      Location: Mo Hs 107 Hörsaal (Garystr. 21), Mo Hs 108 Hörsaal (Garystr. 21), Di Hs 107 Hörsaal (Garystr. 21), Mi Hs 103 Hörsaal (Garystr. 21), Mi Hs 107 Hörsaal (Garystr. 21)

  • Öffentliches Recht (Public Law)

    0171cA1.11

    learning objectives:
     Students gain basic knowledge of public law, especially in the context of business and economics. They get an overview of the most important aspects of state organization, constitutional principles, and law enforcement. This will enable them to solve problems related to constitutional and administrative law.

    course content:
     Introduction to public law, overview of the structural principles of state and state objectives, presentation of doctrine of fundamental rights, discussion of specific fundamental rights important to business and economics (especially, freedom of occupation and ownership), discussion of basic questions in general administrative law and trade law, as a selected area of special administrative law.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10120701 Lecture
      Public Law (V) (Helge Sodan)
      Schedule: Mo 03.04. 12:00-14:00 (Class starts on: 2023-04-03)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10120702 Practice seminar
      Public Law (Ü) (Christian Janssen)
      Schedule: Mi 18:00-20:00 (Class starts on: 2022-10-26)
      Location: Hs 104a Hörsaal (Garystr. 21)

  • Arbeitsrecht (Labor Law)

    0171cB3.3

    learning objectives:
     Students gain structured basic knowledge of labor law. They learn about the basic concepts, regulations on concluding contracts, regulations on the exchange of services under employment contracts, and regulations on terminating employment relationships. Students will also become familiar with the principles of free collective bargaining and labor relations as essential elements in the world of work.

    course content:
     Employment contracts and labor law as basic concepts, protection against discrimination and fraud claims when concluding contracts, checking content of employment contracts, reciprocal rights to work performance and remuneration, protection against dismissal and fixed-term employment regulations, collective bargaining and industrial action law, employee representation and codetermination in companies, employee representation on supervisory boards.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 1 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10121701 Lecture
      Labor Law (V) (Florian Rödl)
      Schedule: Do 14:00-16:00 (Class starts on: 2022-10-20)
      Location: HFB/A Hörsaal (Garystr. 35-37)
    • 10121702 Practice seminar
      Labor Law (Ü) (Florian Paetow)
      Schedule: Mo 18:00-20:00 (Class starts on: 2022-12-12)
      Location: Hs 101 Hörsaal (Garystr. 21)

  • Unternehmenskooperation (Business Cooperation)

    0170dB1.1

    learning objectives:
     Students gain an overview of fundamental questions and recent developments in inter-firm cooperation: from research and development to production and marketing. They learn about the typical strategic and organizational challenges of inter-firm cooperation. They become familiar with and understand selected concepts and theories related to the management of inter-organizational relations and learn how to use them in analyzing problems that arise in in handling concrete cases.

    course content:
     Management as a function, institution and practices; organizational and legal forms of inter-firm relations; from a system of internal contracts and putting-out system to project networks and virtual companies; reflective network development through network management.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Methodenübung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close

  • International Management (International Management)

    0170dB1.3

    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 / irregular

    close
    • 10111508 Advanced Lecture Course
      International Management (V) (Anja Kirsch)
      Schedule: Do 10:00-12:00 (Class starts on: 2022-10-20)
      Location: Online - zeitABhängig
    • 10111526 Methods Tutorial
      International Management (Ü) (Tobias Zimmermann)
      Schedule: Do 12:00-14:00, Do 14:00-16:00 (Class starts on: 2022-10-27)
      Location: HFB/B Hörsaal (Garystr. 35-37)

  • 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

  • Schließende Statistik (Inferential Statistics)

    0171cA1.6

    learning objectives:
     Students learn to make decisions based on statistical data and assess the quality of these decisions. They learn how to solve three central types of statistical problems: Estimating unknown parameters of a distribution (point estimation), determining the confidence interval for an unknown parameter (confidence interval), making statements about the equality or inequality of distributions (tests). Students learn to apply these techniques themselves using empirical data and with the help of computer technology. The diversity of perspectives, experiences, and skills that the students bring with them to the group is treated as a positive contribution to the quality of research they produce and entails great benefits.

    course content:
     Continuous distribution models, sampling functions, parameter estimation, confidence intervals, hypothesis testing, regression analysis.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 1 SWS / Teilnahme wird empfohlen
    Studentisches Tutorium / - SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 min.)

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10120501 Lecture
      Inferential Statistics (V) (Jan Marcus)
      Schedule: Di 12:00-14:00, zusätzliche Termine siehe LV-Details (Class starts on: 2022-10-18)
      Location: HFB/A Hörsaal (Garystr. 35-37)
    • 10120502 Practice seminar
      Inferential Statistics (T) (Jan Marcus)
      Schedule: Do 10:00-12:00 (Class starts on: 2022-10-20)
      Location: Hs 107 Hörsaal (Garystr. 21)
    • 10120505 Tutorial
      Inferential Statistics (T) (N.N.)
      Schedule: Mi 14:00-16:00, Do 08:30-10:00, Fr 10:00-12:00 (Class starts on: 2022-10-26)
      Location: HFB/B Hörsaal (Garystr. 35-37)

  • National and International Business Taxation

    0170dB10.1

    learning objectives:
     Students gain knowledge about tax systems and the basic structures of German tax law to prepare them for the professional world. They also gain in-depth knowledge about German business tax regulations. They learn about how to deal with the taxpayer, taxable objects, tariff regulations and procedural regulations for the different types of business taxes. They receive an overview of cross-border taxation (inbound and outbound) and the regulations in place to avoid double taxation. Students learn how to work on moderately difficult tax cases independently and on more complex cases with guidance. In particular, they will look at cases involving income tax and corporate tax assessments. They become familiar with debates regarding the gender-related effects of spousal taxation in terms of incentives and distribution. In addition, they learn to present on their own the various ways to avoid or reduce double taxation and to quantify the extent of double taxation.

    course content:

    • Income tax: Taxpayer, taxable object, tariff, particulars of procedural regulations
    • Corporate tax: Taxpayer, taxable object, tariff, particulars of procedural regulations, relation to income tax
    • Business tax: Taxpayer, taxable object, tariff, particulars of procedural regulations, relation to income tax
    • International business taxation


    types of course units / workload per unit / obligatory or optional participation
     Vertiefungsvorlesung / 2 SWS / Teilnahme wird empfohlen
    Methodenübung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 min.)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close

  • Advanced Business Tax Planning

    0170dB10.3

    learning objectives:
     Students gain in-depth knowledge on tax effects and tax planning. They learn to solve moderately complex tax planning problems on their own.

    course content:

    • Tools of tax planning
    • The concept of tax effects
    • Tax effects on business administration decisions (especially in the area of investment and finance


    types of course units / workload per unit / obligatory or optional participation
     Vertiefungsvorlesung / 2 SWS / Teilnahme wird empfohlen
    Methodenübung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 min.)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • 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

  • Staat und Allokation (Government and Allocation)

    0171cB3.8

    learning objectives:
     Students learn the theoretical principles of allocation in finance and gain a fundamental understanding of the role of the state in the market. They also learn how to apply relevant concepts from welfare theory and other theoretical instruments and use them as interpretive tools. With the knowledge they gain, participants can assess and evaluate abstract questions of resource allocation.

    course content:
     Normative justification for state interventions in the use of economic resources; market failure theory; positive analysis of state interventions controlling the use of resources; basic outline of group decision-making theory.

    types of course units / workload per unit / obligatory or optional participation
     Vorlesung / 2 SWS / Teilnahme wird empfohlen
    Übung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 Min.)

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10121001 Lecture
      Government and Allocation (V) (Timm Philip Bönke)
      Schedule: Mi 14:00-16:00 (Class starts on: 2022-10-19)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10121002 Practice seminar
      Government and Allocation (Ü) (Markus Krecik)
      Schedule: Di 10:00-12:00, Mi 16:00-18:00, Fr 12:00-14:00 (Class starts on: 2022-10-18)
      Location: HFB/A Hörsaal (Garystr. 35-37)

  • Grundlagen der Makroökonomie (Fundamentals of Macroeconomics)

    0171cA1.3

    learning objectives:
     Students learn to define and interpret macroeconomic issues using the relevant theoretical and empirical concepts and extrapolate the implications for economic policy. With the knowledge they gain, student can then characterize markets (goods, finances, labor) and describe the conditions for equilibrium as well as fluctuations. In addition to the theoretical aspects, students also learn to assess the economic classification of countries on the basis of national accounts. Students will also deal with how economic concepts relate more broadly to questions of gender and diversity.

    course content:
     Principles of macroeconomic theory, principles of national accounts, the function and significance of important macroeconomic agents (from households and businesses to the state and central banks) and markets (labor, goods, and money markets).

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10120201 Lecture
      Fundamentals of Macroeconomics (V) (Steffen Ahrens)
      Schedule: Fr 10:00-12:00, zusätzliche Termine siehe LV-Details (Class starts on: 2022-10-21)
      Location: HFB/D Hörsaal (Garystr. 35-37)
    • 10120202 Practice seminar
      Fundamentals of Macroeconomics (Ü) (Steffen Ahrens, Tim Jascheck, Henrik Wenzelewski, Zahra Ashkaniyan)
      Schedule: Mo 12:00-14:00, Do 12:00-14:00, Fr 12:00-14:00, zusätzliche Termine siehe LV-Details (Class starts on: 2022-10-24)
      Location: Übung: Online - zeitUnabhängig, Mo Hs 106 Hörsaal (Garystr. 21), Do Hs 108 Hörsaal (Garystr. 21), Fr Hs 108 Hörsaal (Garystr. 21), Fr K 005 Seminarraum UG (Garystr. 21)

  • Mikroökonomie (Microeconomics)

    0171cB1.7

    learning objectives:
     Students learn about microeconomic market analysis and the relationship between competition and welfare. They learn in particular how to describe and characterize the interactions between markets and businesses. They learn to understand the welfare effects of a company’s price and production choices, competitive behavior in an oligopoly, market entry strategies, the role of cartel agreements, and other restraints of competition. Students understand how business decisions affect market efficiency and are therefore able to describe in which sectors legal intervention concerning competition law would benefit efficiency.

    course content:
     Welfare and competition, monopoly market behavior, oligopolistic competition, competition restraints.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10120901 Lecture
      Microeconomics (V) (Christian Basteck)
      Schedule: Fr 10:00-12:00 (Class starts on: 2022-10-21)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10120926 Methods Tutorial
      Microeconomics (ü) (Boryslav Brekhov)
      Schedule: Mi 12:00-14:00 (Class starts on: 2022-10-19)
      Location: HFB/C Hörsaal (Garystr. 35-37)

  • Introduction to Time-Series Analysis

    0171cB2.3

  • Fundamentals of Innovation Management

    0170dB2.3

    learning objectives:
     Upon successful completion of the module, students know about the challenges and specific characteristics of innovation management, are familiar with the main concepts, and are able to understand the most important instruments based on theoretical knowledge, put them to use in practical situations, and assess them critically.

    course content:
     After an introduction to basic terminology, the subject areas covered include both process-related and result-related characteristics of organizational and supra-organizational innovation management. The following topics are covered in detail: Principles and concepts of innovation management, diffusion and adoption of innovation, planning instruments for strategic innovation management, innovation strategy, innovation skills and innovation culture, Innovation processes and organization, protection strategies for innovation, sustainable innovation management, business model innovation.

    teaching methods / hours of attendance (contact hours per week) / forms of active participation
     Vertiefungsvorlesung / 2 SWS / Teilnahme wird empfohlen
    Methodenübung (2-wöchig) / 2 SWS / Teilnahme wird empfohlen

    module assessment:
     Klausur (ca. 120 Min.)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10113708 Advanced Lecture Course
      Fundamentals in Innovation Management (V) (Djerdj Horvat)
      Schedule: Fr 14:00-16:00, zusätzliche Termine siehe LV-Details (Class starts on: 2022-10-21)
      Location: Online - zeitABhängig
    • 10113726 Methods Tutorial
      Fundamentals in Innovation Management (Ü) (Elina Pulenkova)
      Schedule: Di 10:00-13:30, Mi 10:00-13:30 (Class starts on: 2022-10-25)
      Location: Di Hs 104a Hörsaal (Garystr. 21), Mi Hs 106 Hörsaal (Garystr. 21)

  • BusinessplanLab

    0170dB4.3

    learning objectives:
     Student learn about the development of a business plan and the basics regarding the necessary business issues involved. They learn how to draw up a business plan step-by-step and develop it independently, from developing a business idea and putting together an entrepreneurial team to implementing the first steps in the plan. They also engage critically with all the creative and administrative topics related to founding a business and recognize how they relate to one another. Students will ultimately create their own business plan and enter it into a competition. They will also gain the basic knowledge they need to judge business plans from an investor’s perspective.

    course content:
     The module enables students to develop a business plan based on business idea. Using creative methods, they generate their own business idea and then focus on developing and formulating a business plan and dealing with the necessary subtasks. Subtasks include, for example, market research and competitor analysis, developing a finance plan, as well as deciding on the suitable legal form for a business.

    teaching methods / hours of attendance (contact hours per week) / forms of active participation
     Projektseminar / 2 SWS / Teilnahme wird empfohlen
    Methodenübung / 2 SWS / Teilnahme wird empfohlen

    module assessment:
     Erstellung einer Hausarbeit (modulbegleitend, ca. 20 Seiten) mit mündlicher Präsentation, ggf. in Form einer Gruppenprüfung (ca. 20 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10123212 Project Seminar
      BusinessplanLab (Martin Gersch, Annemarie Bloch)
      Schedule: Fr 10:00-16:00 (Class starts on: 2022-10-28)
      Location: HS 102, Garystr. 21; Gründerhaus, Altensteinstr. 40, 14195 Berlin
    • 10113826 Methods Tutorial
      BusinessplanLab (Ü) (Martin Gersch, Annemarie Bloch)
      Schedule: Fr 10:00-16:00 (Class starts on: 2022-10-28)
      Location: HS 102

  • Business- und Dienstleistungsmarketing (Business and Service Marketing)

    0170dB5.1

    learning objectives:
     Students gain an understanding of stages and structures in the respective markets and learn about the specific characteristics of buying behavior among business customers and service customers as well as the effects of customer integration and business relationships in such markets. They learn about the unique qualities, instruments, and strategies associated with marketing in business-to-business markets and services markets. They also learn to determine marketing activities tailored to specific types of businesses.

    course content:
     Value creation structures and stages in business and services markets; organizational buyer behavior; customer integration, business relationship management, types of companies in business and services markets, marketing for specific types of businesses.

    teaching methods / hours of attendance (contact hours per week) / forms of active participation
     Vertiefungsvorlesung / 2 SWS / Teilnahme wird empfohlen
    Methodenübung / 2 SWS / Teilnahme wird empfohlen

    module assessment:
     Klausur (120 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every other semester

    close
    • 10111208 Advanced Lecture Course
      Business and Service Marketing (V) (Andreas Eggert)
      Schedule: Di 10:00-12:00 (Class starts on: 2022-10-18)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10111226 Methods Tutorial
      Business and Service Marketing (Ü) (Anna Katharina Gehring)
      Schedule: Do 10:00-12:00 (Class starts on: 2022-10-20)
      Location: Mi Hs 104a Hörsaal (Garystr. 21), Do Hs 104a Hörsaal (Garystr. 21), Do Hs 108 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

  • Net Economy - International Business Case Study

    0170dB6.4

    learning objectives:
     Students gain advanced knowledge in business information systems and learn how to apply that knowledge to problem-solving. This includes in particular preparing business models with attention to changing technology in the so-called “net economy.” Students can develop and present their own problem-solving strategies and concrete measures to deal with economic issues with practical relevance using current media.

    course content:
     Teams of students work together with other students from national and international partner universities on concrete tasks and case studies that deal with selected topics from the field of information management. Using current information and communication technology, they develop concrete proposals for solutions to practice-oriented problems and present them to a local, national or, as the case may be, international assembly.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Special Topics in Managerial Accounting

    0170dB7.2

    learning objectives:
     Students learn about the research methods of the subject preferably from a theoretical and/or methodical perspective with regard to selected topics from the subdisciplines of corporate accounting and/or controlling . They learn how to rigorously work out problems of medium complexity and provide rationale for their decisions. They learn to formulate the reasoning behind their results and critically appraise them.

    course content:
     The module covers special topics from the fields of managerial accounting and controlling. In addition, current issues discussed in relevant scientific publications will be discussed along with typical problems that arise.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • International and National Corporate Disclosure

    0170dB7.4

    learning objectives:
     Students gain the knowledge, understanding, and skills needed to analyze and assess problems in financial accounting. They will also learn about the impact of specific institutional environments and gain a grounding in theory. Furthermore, students learn methods to solve accounting problems in national and international contexts with attention to financial reporting policies. Students learn how to solve certain moderately complex accounting problems and how to systematically deal with newly arising problems (interpretation of standards, filling gaps in regulations).

    course content:
     Financial accounting, in particular perspectives and functions, theoretical approaches, institutions and processes of standardization, problem-solving methods, financial reporting policy, basic standards, handling selected items in individual financial statements in accordance with IFRS and Handelsgesetzbuch (HGB).

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close

  • Entscheidungstheorie (Decision Theory)

    0170dB7.5

    learning objectives:
     Students learn about normative decision theory, how it relates to expected utility theory and mu-sigma theory, and how to apply that knowledge. Students gain knowledge about how to compose expected utility functions, what properties they must have, and how to tell them apart based on levels of risk aversion. They also learn how to apply the mu-sigma calculation and situate it theoretically.

    course content:
     Revealed preference, expected utility theory, stochastic dominance, mu-sigma theory, Tobin theorem

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close
    • 10112626 Methods Tutorial
      Decision Theory (Ü) (Daniel Eckert)
      Schedule: Mi 14:00-15:00, Mi 15:00-16:00 (Class starts on: 2022-10-19)
      Location: Hs 105 Hörsaal (Garystr. 21)

  • 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

  • Applied Topics in Accounting and Auditing

    0170dB9.4

  • Modules w/o courses in this semester

    33 Modules
    • Grundlagen interner Unternehmensrechung (Fundamentals of Managerial Accounting) 0170dA1.3
    • Investition und Finanzierung (Investment and Corporate Finance) 0170dA1.5
    • Year-End Accounting and Taxes 0170dA1.6
    • Einführung in die Statistik (Introduction to Statistics) 0171cA1.5
    • Grundlagen der Mikroökonomie (Fundamentals of Microeconomics) 0171cA1.2
    • Privatrecht (Private Law) 0171cA1.12
    • Handels- und Gesellschaftsrecht (Commercial Law and Corporate Law) 0171cB3.4
    • Corporate Governance and Corporate Social Responsibility 0170dB1.2
    • Organisation: Structures and processes (Organisation: Structures and Processes) 0170dB1.4
    • Project Management 0170dB1.5
    • Determination of Taxable Income and Taxation of Different Legal Structures 0170dB10.2
    • VAT and Other Transaction Taxes 0170dB10.4
    • Unternehmensbewertung und Steuern (Business Valuation and Taxation) 0170dB7.6
    • Special Topics in Business and Economics 0170dB11.6
    • Makroökonomie (Macroeconomics) 0171cB1.8
    • Wirtschaftspolitik (Economic Policy) 0171cB3.10
    • Decision Support Systems 0170dB6.1
    • Einführung in die Ökonometrie (Introduction to Econometrics) 0171cB2.1
    • Statistische Modellierung (Statistical Modeling) 0171cB2.2
    • Sampling Methods 0171cB2.5
    • Marketingplanung (Marketing Planning) 0170dB5.2
    • Informationsmanagement (Information Management) 0170dB6.2
    • Systementwicklung (Development of Information Systems) 0170dB6.3
    • Business Information Systems: Selected Topics 0170dB6.5
    • Academic Approaches and Methods in Business Information Systems 0170dB6.6
    • Controlling (Managerial Accounting) 0170dB7.1
    • Academic Approaches and Methods in Financial Accounting 0170dB7.10
    • Applied Topics in Managerial Accounting 0170dB7.3
    • Group Accounting and Business Evaluation 0170dB7.7
    • Advanced Topics in Finance 0170dB8.3
    • Applied Topics in Finance 0170dB8.4
    • Academic Approaches and Methods in Financial Accounting and Auditing 0170dB9.11
    • Special Topics in Accounting and Auditing 0170dB9.3

Subjects A - Z