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Social Competence
  • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
  • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work in self-study.
  • Assess suggestions for solutions by fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and cooperation skills.
  • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
  • Reproduce the instruments and techniques of financial statements analysis and international financial reporting.
  • Understand the responsibilities and methodologies of financial statements analysis, as well as the meaning of subject-specific modes of expression and can reconstruct the underlying situation using the instruments of financial statements analysis and international financial reporting.
  • Compile annual statements (structural balances, structured profit, and loss statements) and on this basis- and relevant to the objectives and the available set of data - apply the right instruments for financial statement analysis.
  • Can utilize IFRS standards correctly and can compile a (simple) consolidated financial statement based on given questions.
  • Analyze concrete end of year statements, by assessing single indicators as well as systems of indicators, comparing them to values of former years or values of peers; they draw the right conclusions.
  • Develop proposals for solutions in the case of upcoming problems in the context of equity or debt structure, as well as the income situation of the company being analyzed.
  • Evaluate and assess their own work based on subsequent, jointly compiled or given solutions.
Professional Competence
  • Know the responsibilities, functions and methodology of financial statements analysis on the one hand, as well as the basics of international financial reporting on the other hand; they know basics of consolidated accounting.
  • Understand financial statements analysis, as well as the basics of international financial reporting as instruments of more comprehensive accounting.
  • Perform processing measures and apply viable instruments of financial statements analysis (financial ratios, financial ratio systems) on individual financial statements; they compile annual statements in accordance with IFRS and compare them to annual statements complying to commercial law; they are able to solve a (simple) consolidated financial statement independently.
  • Analyze annual statements of companies by means of selected financial ratios on liquidity, stability and profitability and draw the right conclusions in the course of evaluations of the analyses of key indicators; they are able to recognize and identify differences between annual statements in accordance with IFRS or commercial law.
  • Develop proposals for solutions in the course of an integrated case study and recognize relationships between the theoretical learning outcomes and their use in practice; they combine their knowledge of accounting and other fields of business administration.
  • Evaluate the instruments of annual statements and international financial reporting based on their advantageousness and are able to recognize and describe interconnections between accounting and other subjects.
Personal Competence
  • Tolerate various points of view
  • Constructively use different points of view towards the development of new arguments
  • Take on responsibility for own decisions
  • Can adjust their own needs to the various needs of others
  • Can defend own opinions and decisions
Social Competence
  • Listen to and acknowledge the arguments of fellow students
  • Find solutions to small case studies in teams
  • Evaluate the solutions of colleagues, study and compare these with own solution
  • Consider new or alternative solution approaches and link these with your own approach
  • Represent and defend your own solution in light of critique
Methodological Competence
  • Know the basic types of international marketing strategies
  • Explain and interpret the prerequisites for these strategies
  • Apply basic international marketing models in new situations
  • Compare alternative marketing approaches, identify similarities and differences
  • Summarize the various strategies and approaches, evaluate these
  • Determine whether certain models or approaches can be implemented in concrete situations, and choose fitting models/ approaches in ideal situations.
Professional Competence
  • Know the most important instruments for the development and implementation of marketing measures as well as types of international marketing strategies.
  • Understand the most important influencing factors on decisions made in international marketing processes, can describe the most important marketing strategies for various actors.
  • Correctly apply international marketing instruments.
  • Identify the relevant influential factors for the international marketing process, analyze the consequences of entrepreneurial decisions in an international environment.
  • Develop fitting marketing strategies depending on the company type or level of internationalization.
  • Evaluate marketing strategies and their fit in various situations.
Personal Competence
  • manage cognition, presence and awareness during lecture and seminar
  • self-evaluate contributions
Social Competence
  • listen to elaborations by instructor and fellow students;
  • perceive social interactions and introduction of interactive routines
  • give answers when asked;
  • participate in interactive practice;
  • collaborate in teams to solve problems;
  • coordinate contents and critique with fellow study team
  • Discuss and compare fellow student´s contributions to case studies and analysis of real phenomena;
  • give constructive feedback
  • identify ideologies and differentiate from pure theory;
  • challenge and reflect own arguments on theoretical grounds
  • prepare and present a critique (essential arguments, central categories, limitations etc.) of theoretical analysis, highlighting open and contradictory issues of the topic
Methodological Competence
  • Illustrate the principles of methods, rules, and postulates employed by international economics as a discipline
  • Comprehend basic assumptions and their effects on the modeling process of international trade theories
  • Understand the effects of certain internal and external parameter changes on the employability of different theoretical approaches
  • Apply the Gravity, the Ricardian, the Heckscher-Ohlin and the Standard Trade Model to explain patterns and volumes in international trade
  • Apply the Asset, the Monetary, and the Real Exchange Rate approach to the determination and behavior of exchange rates
  • constitute a constructive generic framework; that may be broken down in sub-processes or changed in sequences to best capture real economic phenomena
  • compare employability of different theoretical approaches for the explanation of underlying economics and compare outcomes
  • Create a set of criteria to assess different theoretical approaches
  • Construct a table of different theoretical results when analysing real phenomena depending on the assumptions and explanatory variables used in each theory
  • Explain the reasoning behind different theoretical approaches and their limitations to explain real world phenomena
  • Evaluate political actions as an outcome of different theoretical approaches in international economics
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