WiSe 22/23: Master's programmes

• 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 ... read more

  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: Do 10:00-12:00 (Class starts on: 2022-10-20)
    Location: 013 Seminarraum UG (Thielallee 73)
    
  • 10151606 Seminar-style instruction
    Tax Effects (SU) (Martin Fochmann)
    Schedule: Do 12:00-14:00 (Class starts on: 2022-10-20)
    Location: 013 Seminarraum UG (Thielallee 73)
    

• 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 ... read more

  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
  • 10152701 Lecture
    Performance Measurement and Incentives (V) (Jochen Bigus, Florian Dreyer)
    Schedule: Mi 10:00-12:00, zusätzliche Termine siehe LV-Details (Class starts on: 2022-10-19)
    Location: 010 Seminarraum UG (Thielallee 73)
    
  • 10152706 Seminar-style instruction
    Performance Measurement and Incentives (SU) (Jochen Bigus, Florian Dreyer)
    Schedule: Mi 12:00-14:00 (Class starts on: 2022-10-19)
    Location: 010 Seminarraum UG (Thielallee 73)
    

• 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