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Financial Statement Analysis and International Accounting

Financial Statement Analysis and International Accounting

Module Coordinator/Lecturers
Study Programmes
Bachelor's degree programme in Business Administration
Project Description
Basics, assignments und objective targets of financial statements analysis, financial presentation practice (by real facts, by rights to elect a valuation, by balance sheet disclosure), types of financial statements analysis (internal, external), methods/arrangements of financial statements, ratios of financial statements analysis in an overview, financial ratios, efficiency ratios, liquidity ratios, Kralicek's Quicktest, Du Pont ratio system of financial control (ROI, ZVEI), discriminant analysis, window dressing and accounting fraud, case studies for comprehensive financial statements analysis, modern financial statements analysis (including equity based financial statements analysis).

International accounting systems in an overview, setting up of international accounting, components of annual individual financial statements (International Financial Reporting Standards - IFRS, dealing with the most important IFRS-standards und working out differences to national accounting relating to commercial law, adjustment of a financial statement relating to commercial law concerning a financial statement relating to IFRS, basics of annual consolidated financial statements (relating to commercial law versus IFRS).
Module number:
4806601
Semester:
WS 19/20
ECTS Credits:
6
Courses:
60 L / 45 h
Self-study:
135 h
Language:
German
Scheduled Semester:
5

C15 Master's thesis

C15 Master's thesis

Module Coordinator/Lecturers
Study Programmes
Master's degree programme in Information Systems
Project Description
Short description
In their Master’s thesis, students use scientific methods and work in accordance with standards of scientific writing. The Master’s thesis is typically related to the major (BPM or Data Science) chosen by the student.
Teaching Method
  • The thesis is supervised by a supervisor, who should be members of the Institute of Information Systems.
  • The Master’s thesis is defended in an oral exam, where students may be asked questions related to their studies that may go beyond the content of their Master’s thesis.
  • The official editing time is defined on the thesis proposal and may not exceed 22 weeks. A shorter editing time is possible.
Learning Results
  • Students will formulate appropriate research questions
  • Students will identify appropriate theories to explain empirical phenomena.
  • Students will identify suitable research methods in order to seek answers to specific research questions
  • Students will use appropriate qualitative, quantitative, and design-oriented approaches to seek answers to their research question/questions. Mere conceptual works are also possible.
Grade
Submissions and deadlines
A copy of signed thesis proposal (Exposé) must be submitted until July 1st. (for the winter term) and February 1st (for the summer term).The master's thesis must be submitted until November 30th (for the winter term) and June 30th (for the summer term) to the the central service desk.
This submission must include: (1) two signed copies in adhesive binding and (2) two signed copies in spiral binding. In addition, you have to upload your thesis in Moodle. If any of the dates above falls on a weekend or public holiday, the deadline is automatically extended until the next working day. Please also check the opening times of the central service desk, especially during summer months.
Module number:
4808163
Semester:
WS 19/20
ECTS Credits:
27
Courses:
14 L / 11 h
Self-study:
800 h
Language:
English
Scheduled Semester:
4

International Marketing

International Marketing

Module Coordinator/Lecturers
Study Programmes
Bachelor's degree programme in Business Administration
Project Description
Introduction to International Marketing: basics and characteristics of international marketing, political roles, cultural and economic environments, international market research, development, implementation and coordination of international marketing programs.
Requirements (formal)
Voraussetzung für die Anmeldung zum Modul:
  • erfolgreicher Abschluss von English I
  • erfolgreicher Abschluss von weiteren Modulen des 1. Regelstudienjahres im Umfang von weiteren 45 Credits.
Module number:
4806587
Semester:
WS 19/20
ECTS Credits:
6
Courses:
60 L / 45 h
Self-study:
135 h
Language:
English
Scheduled Semester:
5

International Economics

International Economics

Module Coordinator/Lecturers
Study Programmes
Bachelor's degree programme in Business Administration
Project Description
Following a short introduction to international economics, the module provides an understanding of the basic principles of international trade, trade policy and international finance. In detail the contents of the module include:
  • Definition and scope of international economics
  • Fundamentals of international trade theory and policy
    • actors and patterns in world trade
    • trade models (Ricardian, Heckscher-Ohlin, Standard)
    • imperfect competition and international trade
    • international factor movements
    • international trade policy instruments, arguments and controversies
  • Exchange rates and open economy macroeconomics
    • national income and balance of payments
    • money, interest and exchange rates
  • International monetary system and policy
    • policy goals and options
    • international coordination
Requirements (formal)
Voraussetzung für die Anmeldung zum Modul:
  • erfolgreicher Abschluss von English I
  • erfolgreicher Abschluss von weiteren Modulen des 1. Regelstudienjahres im Umfang von weiteren 45 Credits.
Module number:
4806586
Semester:
WS 19/20
ECTS Credits:
6
Courses:
60 L / 45 h
Self-study:
135 h
Language:
English
Scheduled Semester:
5

Information Systems

Information Systems

Module Coordinator/Lecturers
Study Programmes
Bachelor's degree programme in Business Administration
Project Description
Grundlagen und Berufsbilder der Wirtschaftsinformatik, E-Business, E-Commerce, Collaborative Systems, Informationssysteme und -strategie, Enterprise Resource Planning, Geschäftsprozessmanagement, Informationsmanagement, Wissensmanagement, Benutzergerechte Gestaltung von Informationssystemen, IT-Projektmanagement, Nachhaltige Informationssystemgestaltung, Fallstudien zum Informationsmanagement
Module number:
4806563
Semester:
WS 19/20
ECTS Credits:
6
Courses:
75 L / 57 h
Self-study:
124 h
Language:
German
Scheduled Semester:
2

Introduction to Business Law and Corporate Governance

Introduction to Business Law and Corporate Governance

Module Coordinator/Lecturers
Study Programmes
Bachelor's degree programme in Business Administration
Project Description
Das Modul Grundlagen des Wirtschaftsrechts und Corporate Governance baut auf den im Modul Einführung in das Recht erworbenen Rechtskenntnissen auf, und erweitert diese um wesentliche Aspekte aus folgenden Bereichen:
  • Das Recht der Aktiengesellschaft und der Gesellschaft mit beschränkter Haftung
  • Corporate Governance
  • Kapitalmarktrecht
  • Stiftungs- und Anstaltsrecht
  • Trustrecht
  • Erbrecht
  • Arbeitsrecht
  • Handelsrecht
  • Zivilprozessrecht
  • Strafrecht und im Speziellen Wirtschaftsstrafrecht
  • Internationales Gesellschaftsrecht
Module number:
4806569
Semester:
WS 19/20
ECTS Credits:
6
Courses:
60 L / 45 h
Self-study:
135 h
Language:
German
Scheduled Semester:
3

Introduction to Law

Introduction to Law

Module Coordinator/Lecturers
Study Programmes
Bachelor's degree programme in Business Administration
Project Description
The module law includes an introduction into the public law of Liechtenstein and principles of civil right.

  • Introduction to the legal system of Liechtenstein
  • Regional specifics of the Liechtenstein state form
  • Priciples of the state organisation law
  • Legislative process
  • Function oft he EEA and impact of EEA membership on the legal system of Liechtenstein
  • Legal business
  • General law of obligations (Performance disruption, warranty, changes in the contractual obligation)
  • Contract law (types of contracts)
  • Tort law
  • Property law
  • Consumer protection law
Assessment Methods
Final examination at the end of the semester.
Module number:
4806556
Semester:
WS 19/20
ECTS Credits:
3
Courses:
30 L / 23 h
Self-study:
68 h
Language:
German
Scheduled Semester:
1

Introduction to Finance, esp. Corporate Finance

Introduction to Finance, esp. Corporate Finance

Study Programmes
Bachelor's degree programme in Business Administration
Project Description
Finanzwirtschaftliche Modelle, Finanzmathematik, Investitionsrechnung, Finanzierung, Finanzinstitutionen, Derivative Finanzinstrumente, Unternehmensfinanzierung, Unternehmensbewertung
Module number:
4806561
Semester:
WS 19/20
ECTS Credits:
6
Courses:
60 L / 45 h
Self-study:
135 h
Language:
German
Scheduled Semester:
2

Management and Organization

Management and Organization

Module Coordinator/Lecturers
Study Programmes
Bachelor's degree programme in Business Administration
Project Description
  • Einführung und verhaltenswissenschaftliche Grundlagen (z.B. historische Entwicklung der spezifischen Disziplinen der Betriebswirtschaftslehre, Wahrnehmung und Entscheidungsfindung, [individuelles] Lernen, Menschenbilder)
  • Organisation
    • Grundlagen und Organisationstheorien
    • Aufbauorganisation/Strukturen (z.B. formale Elemente, Instrumente und Techniken zur Strukturbeschreibung/–gestaltung, Funktionen/Gestaltungsdimensionen, Ausprägungen/[ideal-]typische Organisationsformen, Entwicklungsphasen, Ursachen und Auswirkungen von Strukturen)
    • Ablauforganisation/Prozesse (z.B. Instrumente und Techniken zur Prozeßbeschreibung/gestaltung, kontinuierliche Verbesserung auf verschiedenen relevanten Ebenen)
    • Organisationskultur und lernende Organisation
  • Personalmanagement
    • Grundlagen, Personalplanung und –controlling
    • Personalmarketing, –beschaffung und –auswahl
    • Personaleinsatz und –beurteilung
    • Personalhonorierung/–entlohnung und –entwicklung
    • Personalfreisetzung
  • Führung
    • Grundlagen und Führungstheorien (z.B. Begriff und Wesen von Führung, Führungserfolg, Machtgrundlagen, universelle sowie situative Eigenschafts- und Verhaltenstheorien)
    • Motivation und Arbeitsverhalten (z.B. Begriff, Grundmodell, Motivationstheorien)
    • Arbeiten in und Führen von Gruppen/Teams (z.B. Begriff und Charakteristika von Gruppen/Teams, Einflußfaktoren auf den Erfolg, Steuerung und Führung von Gruppen/Teams, gruppenfokussierte Organisationsformen)
    • Konfliktmanagement, Kommunikation und Führungsstile (z.B. Grundlagen, Konfliktprävention, Konfliktanalyse, konstruktive Konfliktgestaltung und –bewältigung, Kommunikation)
  • Zahnräder: Erkennen und Nutzen der Zusammenhänge zwischen den verschiedenen Lehrinhalten des Curriculums bei der Lösung konkreter Herausforderungen/Probleme und zur Entscheidungsfindung – unterstützt durch Lösen bestimmter Herausforderungen im Rahmen eines simulationsgestützten Planspiels zum personalorientierten Management
Module number:
4806566
Semester:
WS 19/20
ECTS Credits:
9
Courses:
105 L / 79 h
Self-study:
191 h
Language:
German
Scheduled Semester:
3

Financial Accounting

Financial Accounting

Module Coordinator/Lecturers
Study Programmes
Bachelor's degree programme in Business Administration
Project Description
Basics of financial accounting, stocktaking and inventory, modes of accounting (stock accounts, income statement accounts, private accounts, goods and inventory accounts, payment accounts in due consideration of reconsignments) reductions and discounts, income calculations, documentary evidence, system of value added tax and its accounting, accounting of further cases in trading firms and production companies, accounting of wages and salaries, accounts receivables, accounts payables, accounting problems of fixed assets (depreciation, amortization, revaluation, special forms of depreciation and index to appendices) accounting problems of current assets(calculation of goods and materials employed and its accounting, cases of valuation of receiveables, inventory changes), accruals and deferrals, accrued liabilities, liabilities, problems of hidden reserves (creation and disclosure).
Module number:
4806558
Semester:
WS 19/20
ECTS Credits:
3
Courses:
30 L / 23 h
Self-study:
68 h
Language:
German
Scheduled Semester:
1
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