• Strategic Information Management
• Accenture Campus Challenge

Interaktive Vorlesung, Übungen, Fallstudien

Die Studierenden verfügen über ein breites Wissen bzgl. des Einsatzes strategischer Informationssysteme. Sie kennen die marktüblichen Softwareprodukte.

Die Studierenden verfügen über Detailwissen in der computergestützten Umsetzung einzelner betrieblicher Anforderungen von Informationssystemen, welche eine betriebswirtschaftliche Basis für das Management von Informationssystemen schaffen.

Voraussetzung für die Anmeldung zur Modulprüfung ist:

• der erfolgreiche Abschluss aller Module des 1. Vollzeit-Regelstudienjahres

Bei Studienbeginn 2008 zusätzlich wahlweise:

• der erfolgreiche Abschluss des Moduls "Communication in English for Business"
• die Anerkennung BEC II

Bei Studienbeginn ab 2009 zusätzlich:

• der erfolgreiche Abschluss des Moduls "Communication in English for Business"

• National and international taxation of individuals and companies in Liechtenstein, Austria, Germany and Switzerland
• International taxation of different legal forms of business organisation: permanent establishments, partnerships and companies
• Comparative analysis of corporate income tax systems
• European tax law
• International tax planning: International taxation of companies
• Tax Accounting: Determination and reduction of effective tax rates
• National and international taxation of financial instruments

Interactive lecture with case-studies

After finishing the module, the students have comprehensive knowledge in national and international taxation regarding the taxation of individuals and companies, especially in Liechtenstein, Austria, Germany and Switzerland.
The students have comprehensive knowledge of the differences concerning the international taxation of various legal forms of business organisation, both inbound and outbound.
The students are familiar with the different corporate income tax systems in Liechtenstein, Austria, Germany, Switzerland and other EU and EEA member states. They analyse and evaluate their impact on tax burden of internationally operating companies.
The students have comprehensive knowledge of the basic principles in European tax law. They are familiar with the impact of European integration on international taxation of individuals and companies. In particular, they take into account the recent jurisdiction of the European Court of Justice and the EFTA-Court.
The students analyse the various possibilities and restrictions of national and international tax planning measures regarding internationally operating companies. They verify the reduction of tax burden as a result of token measures.
The students are familiar with the components determining effective tax rates (ETR) of companies and groups and analyse essential possibilities to reduce them. In particular, they evaluate the meaning and the impact of deferred taxes for the determination and the reduction of ETR.
The students have comprehensive knowledge of the basic principles of international taxation of financial instruments.

Voraussetzung für die Anmeldung zur Modulprüfung ist:

• der erfolgreiche Abschluss aller Module des 1. Vollzeit-Regelstudienjahres

Bei Studienbeginn 2008 zusätzlich wahlweise:

• der erfolgreiche Abschluss des Moduls "Communication in English for Business"
• die Anerkennung BEC II

Bei Studienbeginn ab 2009 zusätzlich:

• der erfolgreiche Abschluss des Moduls "Communication in English for Business"

• Strategic role of IHRM
• Assessment techniques for the individual and organisational fit to internationalization
• Organisation concepts employed by multinational firms
• Workforce forecast, concepts, policies and instruments for selecting and hiring staff for international assignments
• Training and development of employees in international and multicultural teams
• Compensation models
• Key issues in managing mergers & acquisitions, change and restructuring in respect with the topic IHRM
• Managing diversity
• International career services

Interactive lectures are designed with practical exercises, case studies, role-plays, speeches by HR managers and private study. This combination of different forms of instruction supports the learning effects.

• Acquire skills to develop HR strategies, structures and instruments in the international context
• Understand key policies that companies employ to select, develop, appraise and compensate their staff in an international work setting
• Appreciation for the diverse national contexts in which organizations operate, and how their managements and HR strategies are influenced by internal and external factors
• Identify the critical success factors for managing the HR aspects of international mergers and acquisitions
• Evaluate a range of international HR management strategies and policies in key operational areas
• Gain insights into common career services

On successful completion of the module "International Human Resources Management" the student should be able to:

• Define the differences between domestic and IHRM
• Explain the specific role of IHRM and international career services
• Understand how commonly applied management and HR strategies are influenced by internal and external factors
• Illustrate key policies that companies employ to select, train, develop, appraise and compensate their staff in an international work setting
• Analyse the content and impact of critical success factors for managing the HR aspects of international mergers and acquisitions
• Apply the discussed concepts accurately to describe a human resource strategy appropriate in an internationally operating company
• Evaluate a range of IHRM strategies and policies in key operational areas
• Develop, implement and evaluate structures and instruments of human resource strategies appropriate to international management contexts
• Create training and development as well as compensation strategies for internationally operating companies

Required Reading:

• Dowling, P.J. and Welch, D.E. (2005). International human resource management: managing people in a multinational context. Cincinnati, Ohio. South-Western
• Further readings are provided on the platform "Hochschulforum" (www.hochschule.li/forum)

Voraussetzung für die Anmeldung zur Modulprüfung ist:

• der erfolgreiche Abschluss aller Module des 1. Vollzeit-Regelstudienjahres

Bei Studienbeginn 2008 zusätzlich wahlweise:

• der erfolgreiche Abschluss des Moduls "Communication in English for Business"
• die Anerkennung BEC II

Bei Studienbeginn ab 2009 zusätzlich:

• der erfolgreiche Abschluss des Moduls "Communication in English for Business"

Interaktive Vorlesungen, Übungen, Fallstudien

Das Modul wird aus Lehrveranstaltungen des C08 WI und des C12 BWL gebildet. Es gilt die SPO für BWL (C12).

Das Modul wird aus Lehrveranstaltungen des Curriculums C08 und C12 gebildet. Es gilt die SPO für C12.
Es müssen nicht alle LVs verpflichtend positiv absolviert werden.

Theories of International Trade and International Finance aim at explaining underlying dynamics of economic and social developments in a global context. They also allow to investigate relations between market and industry structures and flows in goods, services and financial flows. Furthermore they serve in designing and evaluating the impact of macro-economic policies, currency fluctuations and trading regimes on economies, business strategy and operations.

The module aims at examining how national policies can, in theory, shape international trade and finance, and constrain the climate for international business. It extends this analysis to the international system discussing the role of international arrangements and institutions, e.g. the WTO, on international trade and investment.

Using a series of country-based case studies, students will have the opportunity to investigate how firms feel and master the impact of government policy and institutional set-ups in a specific nation state or economic region, for example China, India, the Arab World and South-America.

Contents of the module are:

• Sources of international comparative advantages (differences in natural resources, technology and factor endowment)
• Principles of strategic trade theory and geographic economic integration
• Goals, instruments and impact of modern international trade policy in industrial and emerging economies
• International trade agreements and organisations

The purpose of this module is to enable students to understand the challenges of international trade and investment and to analyse the opportunities they represent concerning a specific nation state or a wider economic region.

• Explain fundamentals of neo-classical and strategic trade theories
• Distinguish implications for national trade policies
• Illustrate main themes and debates in international economics
• Assess the impact of macroeconomics, political forces and international agreements on firm strategies and competition in a specific nation-state or economic region

Web-based online evaluation upon completion of module

This module consists of elective courses. Please register for one of the lectures offered.

Interaction, coaching

Develop skills and competences to reach the B2 threshold level (cf. CEFR descriptors, Council of Europe)

Reading:

• follow argumentation in texts
• understand texts concerned with contemporary problems

Speaking:

• interact fluently with other speakers
• express different views in discussions.
• present clear descriptions on a wide range of subjects.

Writing:

• write texts showing a clear line of argumentation

Accuracy:

• possess high degree of grammatical control

• Einführung in die Grundlagen des strategischen Managements
• Theories of the Firm und strategische Schulen
• Strategieprozess
• Umfeldanalysen
• Unternehmensanalysen
• Strategische Konzepte und Generic Strategies
• Strategische Zielsetzungen und strategische Umsetzung
• Strategische Kontrolle und strategisches Lernen
• Umgang mit strategischen Risiken, Risikomanagement
• Geplante, emergente und realisierte Strategien
• Case Study Methode
• Internationale Strategie
• Das Management des strategischen Wandels
• Strategische Implementierung in der Praxis

Grundlagen der Kosten- und Leistungsrechnung (Aufgaben und Aufbau), Kostentheorie und Kostenstrukturen (Gliederung nach Zurechnung auf Kostenträger, Gliederung nach Verhalten bei Beschäftigungsänderungen, Gliederung und Bewertung der Leistungsarten), Kostenrechnungssysteme, Vollkostenrechnung, Kostenartenrechnung (Aufgaben und Zwecke, Betriebsüberleitungsbogen), Kostenstellenrechnung (Aufgaben und Bildung von Kostenstellen, Betriebsabrechnungsbogen, Verrechnung primärer und sekundärer Stellenkosten, Ermittlung von Zuschlagssätzen), Kostenträgerrechnung (Kostenträgerstückrechnung nach Zuschlags-, Divisions- und Kuppelkalkulation, Kostenträgerzeitrechnung), Teilkostenrechnung (Kostenaufspaltung, Kostenauflösung), Kostenrechnungsschema, Deckungsbeitragsrechnung (als Stückrechnung bzw als Periodenrechnung), stufenweise Fixkostendeckung, Plankosten- und Prozesskostenrechnung, Entscheidungsfindungen, Kennzahlen, Überleitung ins Controlling.