• Introduction into Taxation
• Tax Systems: Liechtenstein, Austria, Germany and Switzerland
• Solution scheme and interaction: National and international tax law
• National and international tax laws: Liechtenstein, Germany, Austria, - Switzerland
• Case Studies: Taxation of natural and legal persons (Liechtenstein, Germany, Austria, Switzerland)
• Comparative Analysis of tax systems
• Application of double tax agreements

schriftliche Prüfung am Ende des Semesters

Formale und inhaltliche Aspekte der Erstellung eines Exposés für die Bachelor-Thesis

• Einführung in die sozialwissenschaftliche Forschung
• Arten von wissenschaftlicher Literatur
• Literatur- und Datenbankrecherche
• Qualitätsbeurteilung von wissenschaftlicher Literatur (z.B. anhand von Journal-Rankings)
• Strukturierte Literaturanalysen
• Hypothesenentwicklung
• Zitiervorschriften (Brush-Up)
• Literaturverwaltung
• Einführung in die empirische Sozialforschung
• Forschungsdesigns (anhand von Beispielen aller Vertiefungsrichtungen)

Intensive Diskussionen zur Themenfindung und -präzisierung, Exposé-Erstellung und Präsentation

Voraussetzung für die Anmeldung zum Modul:

• erfolgreicher Abschluss des Moduls Research Methods I

• Exposé
• mündliche Mitarbeit
• Schlusspräsentation

Introduction into methodology, the basics of research foundations, research philosophies and approaches, development and the implementation and analysis of research projects.

The following conditions need to be met prior to registering for the module:

• successful completion of English I
• successful completion of additional first year programme modules amounting to at least 45 credit points.

The successfull completion of this module is necessary for registering in the Module Research Methods II.

The course is intended to familiarise the students with basic macroeconomic issues and laws. This involves describing overall economic developments and explaining certain economic relationships. An international comparison can highlight differences and similarities between the developments of economies. Furthermore, the students will be sensitized to current topics in economic policy, and a challenge is presented by the financial markets and economic crisis of 2008/2009 and its repercussions until the present time.

Basics in cost accounting (functions und structure), theory of costs and structures of costs (classification by attribution to units of output, classification of costs by capacity volume variance, classification und valuation of activities), systems of cost accounting, full cost accounting, cost type accounting (functions and structure, schema for transition from expenses to costs), cost centre accounting (functions and determination of cost centres, expense distribution sheet clearing of primary or secondary costs centres, determination of overhead rates), product cost accounting (cost unit accounting as job costing, as process costing or as joint costing, cost unit period accounting), direct costing (high-low points method, cost splitting), cost accounting schema, direct costing (as unit costing versus as period costing), level-by-level covering of fixed costs, budgeted costs und activity costing, decision making, accounting ratios, transition to controlling.

• Introduction
• National and international business taxation
• Corporate tax systems
• Choice of legal structure and financing
• Corporate tax rate
• International business taxation: direct business, production sites, subisidiaries
• International tax planning: wealth structures
• International tax planning: financial instruments
• European tax law

Prerequsites to registering in the module:
- Successful completion of English I
- Successful completion of further modules from the first year of studies with a value of 45 ECTS.

Introduction to the field of International Management.
Basic introduction to: internationalization process and -environment, reasons for internationalization, actors in the international environment, the role of culture, instruments for the identification and evaluation of markets, market entry strategies, marketing in the global firm, organizational structures and the leadership and management of international companies.

The following conditions need to be met prior to registering for the module:

• successful completion of English I
• successful completion of additional first year programme modules amounting to at least 45 credit points.

The course covers fundamental frameworks, models, and methods with regard to innovation. Topics include managing innovation within firms, process innovation, innovation decision-making, open innovation and technology transfer, and innovation culture. A real-life case which is set up in cooperation with a company partner serves to apply knowledge on innovation management in a practical project. The developed solution should be scientifically sound and applicable in practice.

The following conditions need to be met prior to registering for the module:

• successful completion of English I
• successful completion of additional first year programme modules amounting to at least 45 credit points.

Introduction (e.g., Data, Information and Knowledge; Tasks of Information Management); Information Economics; Managing Information Demands (e.g., Information Requirements Analysis; Information Overload) Managing Information Supply (e.g. Information Quality; Meta-Data Management); Information Management Systems (e.g., Databases, Data Warehousing; Data Mining); Managing Information and Communication Technology (e.g., Predicting ICT Trends and Developments); Information Management Case Studies

The following conditions need to be met prior to registering for the module:

• successful completion of English I
• successful completion of additional first year programme modules amounting to at least 45 credit points.

Part Private Banking:

• Banking and financial intermediation
• Characteristics of selected asset classes
• Fundamentals of portfolio management and asset allocation
• The wealth management process
• Client goals and constraints

Part Law of Asset Management:

• Introduction to the Law of Asset Management
• Scope of Asset Management Law & Regulation
• Types of Regulation

Part Cross-Curricular Integration Course:

• Recognition and application of contents presented in the lectures, in particular through case studies which combine the economic and legal perspective.

The following conditions need to be met prior to registering for the module:

• successful completion of English I
• successful completion of additional first year programme modules amounting to at least 45 credit points.