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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 within self-study.
  • Assess suggestions for solutions from fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and ability to cooperate.
  • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
  • Reproduce accounting techniques in terms of posting records together with balance sheet and income representations.
  • Understand the work techniques of accounting, as well as the meaning of subject-specific forms of expression and are able to reconstruct the underlying situation when posting records (reading of posted records).
  • Are able to solve accounting problems, execute measures leading to effects on the fiscal and commercial income, calculate values for income based taxes and adjustments of tax bases, utilize different valuation methods and create a detailed end-of-year report.
  • Analyze concrete situations for their relevance to financial accounting and compare alternative posting or income recognition techniques.
  • Record the two income recognition techniques and accounting on a cash basis as two different concepts of income recognition.
  • Evaluate and assess their own work based on jointly compiled or given solutions
Professional Competence
  • Know the tasks, functions and methodology of accounting and report on effects of booking records.
  • Understand accounting as a supplement in the context between commercial and tax provisions, and are able to explain differences between financial statements of different legal forms of businesses (individual companies, partnerships, corporations).
  • Analyze concrete situations for their relevance to accounting, identify valuation problems in the scope of fixed assets, current assets, deferrals, accruals and liabilities.
  • Develop proposals based on given problems or based on questions arising on the part of fellow students in the bookkeeping and accounting course.
  • Assess different accounting techniques concerning their advantageousness or practicality and are able to recognize and describe interconnections between accounting and other subjects.
Personal Competence
  • organisieren den eigenen Forschungs- und Schreibprozess und sind in der Lage, eigenständig über kritische Punkte hinwegzukommen.
Professional Competence
  • Know the basics of national and international busines taxation, group taxation, international tax planning together with companies, wealth structures and financial instruments, as well as European tax law
  • Understand connections between various business taxation models and the tax planning instruments in Liechtenstein, Germany, Austria and Switzerland
  • Calculate the tax burdens of companies in accordance with the respective national tax law, while also considering double taxation agreements
  • Analyse the fields of application and the boundaries of particular tax planning strategies
  • Solve cross-border cases based on a schema
  • Evaluate various tax planning strategies and their effects on the tax burdens
Personal Competence
  • tolerate different points of view.
  • can constructively use different perspectives for the development of new arguments.
  • take responsibility for their own decisions.
  • can adapt own needs to the different needs of their counterpart.
  • can defend and give reasons for their own opinions and decisions.
Social Competence
  • listen and understand arguments made by / points of view taken by fellow students.
  • work in groups on smaller case studies.
  • evaluate the solutions of colleagues, evaluate these in comparison to own solution.
  • take on new or alternative approaches and link these with own approach(es).
  • represent and defend their own solution even when criticized.
Methodological Competence
  • can reproduce the basic typologies of internationalization strategies.
  • can explain and interpret the requirements for implementing these strategies.
  • can apply fundamental models in the area of international management to new situations.
  • can compare alternative internationalization approaches, identify similarities and differences.
  • comprehend various strategies and approaches, as well as evaluate them.
  • can evaluate whether certain models or approaches can be applied in concrete situations, and select suitable models/ approaches in idealized situations.
Professional Competence
  • know the most important instruments for the identification and evaluation of markets.
  • Know different market entry strategies, leadership and management styles, and organizational structures.
  • understand the essential influential factors for decision-making in international environments.
  • can describe the most important internationalization strategies for various actors.
  • correctly apply market identification and evaluation instruments.
  • can identify the most important influential factors for the internationalization process.
  • can analyze the consequences of entrepreneurial decisions in an international environment.
  • can develop suitable market entry strategies depending on the type of company or level of internationalization.
  • can evaluate internationalization strategies and determine their suitability in various situations.
Personal Competence
  • repeat the contents of lectures and exercises in a self-organized way
  • assess their own learning progress during lectures, exercises and self-study
  • identify their own strengths and weaknesses
  • tolerate different opinions and working styles
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