International Accounting
> Basics of tax accounting
> Deferred Taxes: Deferred tax liabilities and deferred tax assets
> Tax accounting process
> Effective tax rate and tax reconciliation

The Economics of Taxation
> Theory of Optimal Taxation
> Taxation and Saving Decisions
> Taxation and Investment Decisions
> Taxes and Capital Structure

Interactive lecture, case studies.

The module International Accounting and Taxation introduces the issues of deferred taxes and an effective tax rate. Deferred taxes mean a future tax liability or asset, resulting from temporary differences between the accounting value of assets and liabilities and their value for tax purposes. Deferred taxes are used to calculate the effective tax rate, which shows the effective tax burden of a group of affiliated companies. After completion of the course on International Accounting, the students have at their disposal comprehensive knowledge of deferred taxes and the effective tax rate.

The course of International Taxation provides a comprehensive understanding of the impact of taxation on saving and investment decisions as well as the impact on capital structures. After completion of the course, the students are familiar with the fundamentals of the economics of taxation to the extent that they can explain the influence of taxation on investment and financing decisions.

The lecture materials, legal foundations, accounting standards and illustrations of facts relating to the exercises as well as possible further materials including selected literature are available on the Hochschulforum. Additionally, all the recommended literature is accessible at the library.

1 written exam with 90 minutes editing time (80% of module grade)
1 presentation (20% of module grade)

Web-based online evaluation upon completion of module.

• Financial Decision Theory
• Capital Market Models and Evaluation on Complete Markets
• Portfolio Management
• Critique of the Expected Utility Theory
• Prospect Theory
• Kinds and Consequences of Heuristic Distortion
• Framing
• Momentum und Contrarian Strategies
• Technical Analysis

Interactive lecture, exercises

After completion of the module, the students are able to evaluate assets by means of various models and to illustrate investment procedure. They thereby draw on current knowledge of capital market research and can show suggestions for solutions while integrating their theoretical knowledge. Events on the capital market are critically scrutinised in discussions with instructors and fellow students.

• Written examination with 120 minutes editing time (100%)

Web-based online evaluation upon completion of module

• Management and completion of a scientific project
• Moderation
• Brush-up Project Management

• Fundamental Econometrics
• Introduction to Time Series Analysis
• Introduction to Panel Data Analysis
• Introduction to Typical Econometrics and Database Software

• Fundamentals of Modern Standard Capital Market Theory
• Market Anomalies
• Information Processing in Real Capital Markets
• Statistical Characteristics of Share and Index Returns
• The Event Study Method

Interactive Lecture, Exercises

After completion of the module, the students are familiar with the significant concepts and terminology of empirical capital market research. They have at their disposal detailed knowledge of the manner in which capital market research develops and they master a range of established investigative methods. They additionally apply various computer-based procedures and methods of processing and structurally illustrating data. Within established parameters they conduct research projects and verify relevant findings. They discuss them with peers and colleagues on a professional level.

• Written examination with 120 minutes editing time (67%) - Kukuk
• Term paper (33%) - Peter
• Assignment (pass or fail) - Menichetti
• Presentation (pass or fail) - Scherrer
• Obligatory class participation

Web-based online evaluation upon completion of module

Holding-/Finanzierungsgesellschaften, Verlustverrechnung, Akquisitions-planung;
Konzernsteuerquote;
Verrechnungspreise;
grenzüberschreitende Umstrukturierungen, Sitzverlegung, Funktionsverlagerung, Vertriebsstrukturen, Lizenzierungen; Fallstudien: LI–AT–CH–DE;
Mehrwertsteuer- und Umsatzsteuerrecht

Das Modul wird aus Lehrveranstaltungen des Nachfolgecurriculums gebildet. Es gilt die SPO für C12.

The course starts with an exam in the first session at 08.30.
Subject matter of the examination: Motiwalla/Thompson (2011): Chapters 1, 2, 3, 5

Make sure that you bring a laptop with access to the moodle forum of the course.


The course focuses on enterprise systems (ES), which are large-scale application software packages that support end-to-end processes, information and document flow, several kinds of reporting, and data analytics in different kinds of organizations.

Topics:

• Benefits of enterprise systems
• Lifecycle of enterprise systems
• Enterprise resource planning (ERP) systems
• Customer relationship management (CRM) systems
• Supply chain management (SCM) systems
• Latest technological developments
• Case study: Enterprise processes in SAP

The module integrates theoretical knowledge and practical skills based on an interactive lecture that includes teaching cases.

The e-learning platform Moodle will be used throughout the course for the dissemination of course material and discussions.

Compulsory Reading:
Motiwalla L., Thompson J. (2011). Enterprise Systems for Management: International Version (2nd ed.). Harlow: Pearson Education.

Shanks G., Seddon P.B., Willcocks L.P. (Eds.).(2003). Second Wave Enterprise Resource Planning Systems: Implementing for Effectiveness. Cambridge: Cambridge University Press.

Research papers and case studies will be provided in class

Further Recommended Readings:
Laudon K.C., Laudon J.P. (2014). Management Information Systems: Managing the Digital Firm. Global Edition (13th ed.). Harlow: Pearson Education.

Snabe J.H., Rosenberg A., Moller C., Scavillo M. (2009). Business Process Management: The SAP Roadmap. Bonn, Boston: Galileo Press.

See examination details. Evaluation of exams should take no longer than six weeks

The written exam is split up in an entry exam (30 points) and a final exam (60 points). Overall a minimum of 45 points must be achieved to pass the written exam part.

The course focuses on collaboration, collaborative work and modern collaboration tools in a business environment. Students will apply their knowledge in a hands-on collaboration project with partners.

Topics:

• Understand the concepts of collaboration and collaborative work
• Learn how IT can be used in order to support collaboration
• Learn about the potentials and limits about collaboration technology
• Learn about investment decisions of organizations regarding collaboration technology
• Experience collaboration with team members from other countries

Collaborative Business is an evolving topic in the area of Information Systems. It supports flexible cooperation and enables new modes of value creation in loosely coupled networks. Furthermore, collaboration can be a source of process innovation and value creation throughout a company.

In this module students are introduced to concepts of inter- and intraorganizational collaboration and cooperation.

Besides theoretical concepts of communication and collaboration, the students are brought in touch with state-of-the-art collaboration technology. They are motivated to experience these tools in praxis and are guided through a collaboration experience.

Virtual teams are formed and perform collaboration tasks throughout the whole semester.

The module integrates theoretical knowledge and practical skills based on an interactive seminar that includes a hands-on collaboration project.

The e-learning platform Moodle will be used throughout the course for the dissemination of course material and discussions.

Die Studierenden...

The students will be provided with the lecture slides and supporting materials (literature and exercises) throughout the course.

Davenport, T. H. (2005). Thinking for a living: how to get better performances and results from knowledge workers. Harvard Business Press.

Laudon, K., Laudon, J. (2012). Management Information Systems. Pearson

Die maximale Korrekturzeit beträgt 6 Wochen. Sollten bis zu diesem Zeitpunkt die Noten nicht im Intranet zur Verfügung stehen wenden Sie sich bitte direkt an die Modulleitung.

The course focuses on conceptual principles, implementation and operations of Business Intelligence solutions, based on SAP NetWeaver BW, SAP BusinessObjects and SAP HANA. The main learning outcomes are:

Topics:

• Conceptual foundation
• The Data Warehouse theory
• In-Memory column based solutions
• Market overview
• SAP NetWeaver BW Data Modeling & ETL
• SAP Business Explorer
• Query
• Front End Tools
• SAP BusinessObjects Front End Tools
• In Memory Computing with SAP HANA

The module integrates theoretical knowledge and practical skills based on an interactive lecture that includes teaching cases.

The e-learning platform Moodle will be used throughout the course for the dissemination of course material and discussions.

Compulsory Reading:

Egger et al. (2007). SAP Business Intelligence, SAP Press (ISBN: 978-1-59229-082-6)

SAP Documentation: http://help.sap.com/businessobject/product_guides/default.asp

• SAP BusinessObjects Web Intelligence User's Guide

• SAP Crystal Reports 2011 Users Guide

Plattner, H. (2009). A Common Database Approach for OLTP and OLAP Using an In-Memory Column Database, Hasso Plattner Institute for IT Systems Engineering University of Potsdam.

Inmon, W. H. (2002). Building the Data Warehouse, (3rd ed) John Wiley.

The students will be provided with the lecture slides and supporting materials (literature and exercises) throughout the course.

Further Recommended Readings:

Egger et al. (2009). Reporting und Analyse mit SAP BusinessObjects, Galileo Press. (ISBN: 978-3-8362-1380-6).

Codd, E.F. et al. (1993). Providing OLAP (Online Analytical Processing) to User-Analysts: An IT Mandate, White Paper im Auftrag von Arbor Software (jetzt Hyperion Solutions). Siehe auch: http://www.fpm.com/refer/codd.html.

Egger N., Fiechter J.-M. & Rohlf J. (2005). SAP BW - Data Modeling, SAP Press (ISBN: 1-59229-043-4)

Plattner, H. & Zeier, A. (2011). In-Memory Data Management. An Inflection Point for Enterprise Applications, Springer, ISBN-13: 9783642193620

Hichert, R. & Moritz, M. (1995). Management-Informationssysteme. Praktische Anwendungen, (2nd ed.) Springer Verlag.

Kaiser, B.-U. (1999). Unternehmensinformation mit SAP-EIS. Hrsg. von Stephen Fedtke, Vieweg.

Keen, P. G. W. (1978). Decision support systems: an organizational perspective. Reading, Mass., Addison-Wesley Pub. Co. ISBN 0-201-03667-3

Laudon, K. C. & Laudon, J.P. (1991). Management Information Systems: A Contemporary Perspective. (2nd ed.) New York: Macmillan.

Salmeron, Jose L. (2003). EIS Success: Keys and difficulties in major companies. Technovation 23 (1), 35–38.

Process management refers to the operation, improvement and innovation of business processes. The course covers fundamental frameworks, models, and methods in process management.

Topics:

• Business process operation
• Business process change
• Strategic alignment
• Governance
• Quality management
• Six sigma
• Process management skills
• Organizational culture

The module integrates theoretical knowledge and practical skills with the following components:

• Lecture with interactive elements and teaching cases
• Seminar based on a real-world case

The e-learning platform Moodle will be used throughout the course for the dissemination of course material and discussions.

The students will be provided with the lecture slides and supporting materials throughout the course.

Book:
vom Brocke, J., & Rosemann, M. (Eds.). (2010). Handbook on business process management. Berlin: Springer.

Further information for writing the master thesis

Please note the following deadlines:

• Submission of the signed thesis proposal (Exposé) until 1st of Oct. (winter term) / 1st of March (summer term) to the secretary at the Institute of Information Systems

• Presentation in the colloquium (one month before final submission of thesis latest; Dates can be found in the course description "Colloquium")

• Deadline for submission of master's thesis (to be handed in at the central service desk): 1st of February (winter term)/ 10th of August (summer term) or next working day during the opening times of the central service desk (http://www.uni.li/Universit%C3%A4t/ServicesZentraleDienste/ZentraleServiceStelle/tabid/141/language/en-US/Default.aspx)
• The already scheduled dates of the commencement ceremony can be found in the menu bar on the left

In case of any questions please contact the module director.

The Study and Examination Regulations and the Guidelines for Academic Work contain the necessary regulations. >>Link

Please consider especially the following aspects:

• The thesis proposal is written in accordance with the supervisor and the co-supervisor. Both should be team members of the institute of information systems. External supervisors (e.g. of the student's employer) are usually integrated as an additional practical supervisor. In this case there are a supervisor, co-supervisor and a practical supervisor involved in a thesis project. An external co-supervisor can be agreed in exceptional cases only (please check with the administration office of the institute if a personal data sheet is necessary for this person).

• The official editing time is defined on the thesis proposal and may not exceed 22 weeks. A shorter editing time is possible.

• While editing the master's thesis a colloquium with the supervisor must be held.

• The dates and deadlines given in this module description are the last possible dates for the adhering presentation and defense. Thesis submissions made after these deadlines are presented at the following date for presentation and defense.

• The registration for the commencement ceremony is handled by the study administration. Dates of the commencement ceremony are given in the menu bar located on the left / topic commencement ceremony

Creswell, J.W. (2008) Research Design: Qualitative, Quantitative, and Mixed Methods Approaches, 3rd Edition, Sage Publications

Saunders, M.N.K.; Thornhill, A.; Lewis, P.; Leedy P.D.; Ormrod, J.E. (2007) Research Methods for Business Students: AND "Practical Research, Planning and Design", Financial Times Prentice Hall

Weitere Literatur wird in den Module "Research Methods" und "Topics in IS" genannt.

Die Beurteilung der Master-Thesis wird wenige Tage vor der Präsentation und Verteidigung dem Studierenden im Intranet zugänglich gemacht.