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Methodological Competence
  • verstehen den Sinn von Theorien als Erklärungsmodelle und können diese auf Basis ihrer spezifischen Vor- und Nachteile, insb. für die praktische Anwendung, würdigen
  • können Aufbauorganisationen/Strukturen beschreiben und gestalten/verändern
  • können Ablauforganisationen/Prozesse beschreiben, gestalten und auf allen relevanten Ebenen (kontinuierlich) optimieren
  • sind in der Lage Organisationskulturen zu analysieren und positiv zu beeinflussen sowie zum Aufbau/zur Weiterentwicklung von lernenden Organisationen beizutragen
  • können die wesentlichen Instrumente des Personalmanagements anwenden
  • sind in der Lage, motivierende Arbeitssituationen zu begünstigen
  • finden sich in Gruppen/Teams, insb. deren interpersoneller Dynamik, zurecht
  • können einfache Konflikte konstruktiv bewältigen/lösen sowie dies durch eine effektive und effiziente Kommunikation unterstützen
  • wissen, wie sie mit unterschiedlichen Führungsstilen konkret umgehen können bzw. verstehen situationsbedingte Führungsstile
  • sind fähig, erste akademische Diskurse zu führen
Professional Competence
  • verstehen die Entwicklung von Führung, Organisation und Personalmanagement als eigenständige Disziplinen innerhalb der Betriebswirtschaftslehre
  • kennen die Zusammenhänge und Interdependenzen zwischen den relevanten Teildisziplinen der Betriebswirtschaftslehre
  • verstehen die verhaltenswissenschaftlichen Grundlagen und deren Relevanz für Organisation, Personalmanagement und Führung
  • haben sich die verschiedenen Perspektiven der Organisationstheorien angeeignet und können deren Vorteile/Nutzen und Nachteile bewerten
  • verstehen die Bedeutung von Organisationskultur und lernenden Organisationen
  • kennen die Elemente eines umfassenden Personalmanagements entlang des „Mitarbeiter-Lifecycle“
  • haben sich die Grundlagen sowie die verschiedenen Sichtweisen unterschiedlicher Führungstheorien angeeignet
  • verstehen, wovon Motivation und Arbeitsverhalten abhängt
  • kennen die besonderen Belange/Anforderungen beim Arbeiten in/Führen von Gruppen/Teams
  • kennen die Grundzüge des Konfliktmanagements und der erfolgreichen Kommunikation, insb. in Konfliktsituationen
  • können verschiedene Führungsstile erkennen
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 from fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and ability to co-operate.
  • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
  • Reproduce bookkeeping techniques in terms of posting records together with account representations.
  • Understand the work techniques of double-entry bookkeeping, as well as the meaning of subject-specific modes of expression and are able to reconstruct the underlying situation when posting records (reading of posting records).
  • Are able to solve bookkeeping problems, execute income recognition, calculate VAT-burdens, utilize different valuation methods and create a (simple) 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 (direct and indirect income recognition)
  • Evaluate and assess their own work based on jointly compiled or given solutions.
Professional Competence
  • Know the exercises, functions and methodology of double-entry accounting and report on effects of booking records.
  • Understand double-entry accounting as a system of opening, day-to-day and closing bookings, considering re-posts and follow-up posts as for the balance sheet date, and are able to create a simple end-of-year report (with and without a final table).
  • Apply double-entry accounting in concrete cases and create a (simple) end-of-year report with double income statements.
  • Analyze concrete situations for their relevance to double-entry bookkeeping, identify valuation problems in the scope of fixed assets, current assets, deferrals, accruals and liabilities.
  • Develop proposals for solutions based on given problems or based on questions arising on the part of fellow students in the bookkeeping course relevant to the basics of accounting.
  • Assess different accounting techniques concerning their advantageousness or practicality and are able to recognize and describe interconnections between accounting and other subjects.
Personal Competence
  • analyse (intercultural) communication situations and choose appropriate communication techniques
  • mediate between various interpretations of communication and culture
Social Competence
  • discuss cultural phenomena encountered
  • analyse (intercultural) communication situations and choose appropriate communication techniques
  • appreciate the challenges and opportunities entailed with using English for international communication purposes
Methodological Competence
(* =/cf. CEFR Niveau C1)
  • understand extended and unstructured speech
  • understand unstructured speech, also in non-standard dialects
  • understand long and complex factual and literary texts
  • express yourself fluently and spontaneously and flexibly without much obvious hesitation
  • present clearly structured descriptions of complex subjects
  • formulate ideas and opinions precisely
  • express different perspectives, highlight importance
those of other speakers
  • select a style and communication techniques according to the audience and cultural context
  • Evaluate work according to a set of criteria
  • Review personal performance in order to establish a reflective learning cycle
Professional Competence
  • Name features, backgrounds and implications of international English
  • Apply characteristics of academic writing in English to a longer piece of writing
  • Apply suitable (oral) communication techniques to international communicative contexts
  • Expand their Business English skills
  • Analyse personal and others' performance according to feedback criteria
  • Review personal performance in order to establish a reflective learning cycle
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