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Methodological Competence
  • Reflect on the fundamental concepts of macroeconomic analysis in the short, medium and long run and are able to illustrate it in graphic form.
  • Explain and interpret the assumptions of neoclassical growth theory.
  • Create graphic solutions regarding displacements of the equilibrium on the goods- and money markets.
  • Develop and describe the changes in economic equilibrium by means of suitable graphics.
  • Analyse different model assumptions for open and closed economies
  • Unravel the problems in the measuring and interpretation of economic data.
  • Identify similarities and differences in the effects of monetary and fiscal policy in the short and medium run.
  • Grasp the mechanism of multipliers.
  • Are able to develop and combine approaches for economic control and aggregate demand.
  • Choose appropriate models and approaches for the explanation of economic phenomenon.
  • Are able to integrate current developments in monetary- and fiscal policy in the overall context of macroeconomics.
Professional Competence
  • Know the fundamental concepts for macroeconomic analysis in the short-, medium-, and long run.
  • Understand structuring of national accounts and are able to interpret important macroeconomic data.
  • Solve application tasks on various macroeconomic issues
  • Calculate steady state values in balanced growth
  • Analyse the microeconomic equilibrium in the short run.
  • Identify the trade-off between inflation rate and unemployment rate
  • Determine the connection between monetary developments, inflation and output.
  • Develop an understanding of complex economic issues.
  • grasp the differences between cyclical treatment and growth-theoretical, work out different reasons for unemployment.
  • Assess various fiscal and monetary policy in the short and medium run (IS-LM model, ace-ad model)
  • Assess problems on the labour market.
  • Evaluate current developments in monetary and for fiscal policy
Personal Competence
  • Perceive their own learning ability and willingness to learn.
  • Communicate independently, reflect on their own behavior and carry out an appropriate self-assessment.
  • Take on responsibility through self-discipline, flexibility and target orientation.
  • Are characterized by their full commitment, duteousness and reliability.
  • Represent their independence and self-motivation and thereby positively influence their determination to be top performers.
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 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 suggested solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
  • Reproduce basic types of cost accounting techniques, present different types of costs, cost centers and cost objects.
  • Explain and interpret the assumptions of these models.
  • Apply basic models in the field of cost accounting in new situations, calculate Break-Even-Points as measures for risks and opportunities.
  • Compare alternative forms of production and forms of sourcing, identify similarities.
  • Capture the concepts of calculation in cost accounting, as well as the evaluation through budget figures.
  • Assess, whether particular valuation models are applicable in certain situations and choose appropriate models in ideal-typical situations.
Professional Competence
  • Know the most important costing methods and basic types of decision-making processes.
  • Understand the most important systems of cost accounting, explain the operating modes of full costing and marginal costing, explain the theoretical basics of decisions, describe the most important calculation processes.
  • Calculate operational transfer forms, cost allocation sheets, calculations, contribution margins mathematically and graphically, Break-Even-Points, Cash flow zones, profit zones, management success.
  • Analyze business transactions, take decisions on effectiveness and efficiency of gradual contribution margin calculation, analyze Break-Even-Points and contribution margin zones, exercise deviation analyses.
  • Develop new cost allocation sheets and holistic contribution margin systems, construct overall positions in profit/loss-graphs.
  • Evaluate production processes and assess their advantageousness, asses the advantageousness of entrepreneurial decisons, such as make-or-buy decisions, capacity expansions, lower price limits, acceptance of additional orders, optimal production in one bottleneck etc.
Personal Competence
  • Not a focus in this module
Social Competence
  • Listen attentively to the letures and internalise points made by their fellow students.
  • Work on the solutions of case studies, present and discuss the solutions worked out together, cooperate with the other students in the group
  • Assess the other solutions presented, evaluate them in relation to their own solution, evaluate specific laws regarding their effect on the taxation in certain circumstances
  • Stand up for and defend their own solutions in the light of remarks and critics
Methodological Competence
  • Know the sources of national and international tax law of the four German-speaking countries, are capable of reproducing the central concepts of national and international tax law in adequate terminology
  • Understand the connections between the particular tax legislation and the double taxation agreements
  • Apply the rules of the respective national and international tax law in case studies
  • Derive solutions and decision recommendations from the different laws; compare rulings of the different national tax laws
  • Solve cross-border issues, actively applying relevant legal provisions of the respective national tax law, as well as rulings in the double taxation agreements
  • Evaluate the calculated tax burdens
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
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