• Technik des Jahresabschlusses (mit/ohne Abschlusstabelle),
• Elemente des Jahresabschlusses (Bilanz, Gewinn- & Verlustrechnung, Anhang, Lagebericht),
• Bilanzierung im Allgemeinen,
• Bewertungsmassstäbe (Anschaffungskosten, Herstellungskosten, beizulegender Wert),
• Bilanzierungsgrundsätze (Vorsichtsprinzip, Realisationsprinzip, Niederstwertprinzip, Höchstwertprinzip),
• Gewinn- & Verlustrechnung nach Gesamtkosten- und Umsatzkostenverfahren,
• Ergebnisverwendung bei Kapitalgesellschaften (mit/ohne Ausschüttungssperren) und bei Personengesellschaften,
• Aktivierungswahlrechte, Passivierungswahlrechte,
• Anlagenspiegel, Forderungenspiegel,
• Fremdwährungsforderungen und -verbindlichkeiten,
• Rückstellungenspiegel, Verbindlichkeitenspiegel,
• ausgewählte Sonderformen der Rückstellungen,
• Eventualverbindlichkeiten,
• Verbuchung verschiedener Zuschüsse,
• gewinnabhängige Steuern und Mehr-Weniger-Rechnung,
• Unternehmen in der Krise (Überschuldung),
• latente Steuern (aktive und passive latente Steuern).

Vorlesung

• Grundlagen des betrieblichen Rechnungswesens,
• Inventur und Inventar,
• Buchungsarten (Bestandsbuchung, Erfolgsbuchungen, Privat-Buchungen, Verbuchung des Warenverkehrs),
• Rechnungsausgleich unter Berücksichtigung von Warenrücksendungen, Rabatten und Skonti,
• Erfolgsermittlung,
• Belegorganisation,
• Systematik und Verbuchung der Umsatzsteuer,
• Verbuchung sonstiger laufender Geschäftsfälle im Handels- und Produktionsbetrieb,
• Lohn- und Gehaltsverbuchung,
• Debitoren- und Kreditoren-Buchhaltung,
• Buchungsprobleme des Anlagevermögens (planmässige Abschreibung, ausserplanmässige Abschreibung, Zuschreibung, Sonderformen der Abschreibung, Anlagenverzeichnis),
• Buchungsprobleme des Umlaufvermögens (Wareneinsatzermittlungsarten, Arten der Forderungsbewertung, Bestandsveränderungen),
• Rechnungsabgrenzungen, Rückstellungen, Verbindlichkeiten,
• Problematik stiller Reserven (Bildung bzw Aufdeckung).

Das Kolloquium gibt den Studierenden die Möglichkeit, ihr Forschungsprojekt methodisch und inhaltlich vorzustellen, zu diskutieren und entsprechend zu verbessern. Neben kurzen Input-Vorträgen von Dozierenden werden die Studierenden ihr Forschungsprojekt vorstellen. Im Anschluss diskutieren sie dieses mit Dozierenden und den Mitstudierenden. Ziel ist es, die Forschungsfrage weiter zu schärfen und das methodische Vorgehen zu verbessern.

Präsentationen, Fallstudien, Diskussionen

Exposé des Forschungsprojektes

Exposé des Forschungsprojektes

• Praktische Einblicke in das Umfeld verschiedener Unternehmungen
• Verknüpfung der betriebswirtschaftlichen Theorie mit der Praxis
• Diskussionen mit Unternehmern
• Interkulturelle Verschiedenheiten kennen und verstehen lernen

• Einwöchige Exkursion
• Praktische Einblicke in ein neues Umfeld
• Interaktive Übungen
• Workshops

The research proposal is a research plan. The contents of the research proposal are governed by the curricula of the doctoral degree programmes. If a cumulative dissertation is intended, it is necessary to mention the publication journals and the number of publications planned. The formal aspects of the research proposal must comply with the "Guidelines for Writing Academic Papers at the University of Liechtenstein".

In the colloquium on the research proposal, the doctoral student shall present his/her dissertation project and provide reasons for his/her chosen approach.

The grade for the research proposal will be determined by taking the average of the grades given by the supervisor and the co-supervisor.

• Blockchain Technologies
• Bitcoin and Altcoins
• Tokenization
• Crypto Wealth Manangement
• FinTech
• Recent topics in finance, law and tax

Understanding of various aspects and the importance of the impact and changes on the field of Finance driven by new technologies

Enrollment from WS23/24
These admission requirements:

• To register for modules in the specialization, the modules Statistics, Business Mathematics, and English I must have been successfully completed.
• In addition, the module Finance must have been successfully completed in order to register for the IFS specialization.

Enrollment before WS23/24
Either the above admission requirements or:

• To register for modules in the specialization, modules worth at least 45 ECTS credits from the first year of study and the module English I must have been successfully completed.
• Elective courses are not taken into account at all for these regulations.

This course is designed to equip MSc in Innovative Finance students with the skills and knowledge necessary to effectively use modern media communication tools. The course covers a range of communication methods including social media posts, podcasts, video podcasts, pitches, webinars, blogs, vlogs, infographics, and virtual reality presentations. Students will learn the principles behind these communication forms, their appropriate contexts, and how to utilize them to their fullest potential in the finance sector.

Key topics covered in this course include:

• Social media communication
• Podcast creation
• Video podcast production
• Effective pitching
• Webinars
• Blogging and vlogging
• Infographics
• Virtual reality presentations

• Interactive lectures and discussions
• Practical workshops on content creation
• Group projects on media production
• Guest lectures from industry professionals
• Case studies and real-world examples

After successful completion of the course, students will

Professional competence

• understand modern media communication tools.
• apply communication strategies in various media.
• develop compelling pitches and presentations.

Methodological competence

• create and manage social media content.
• produce podcasts and video podcasts.
• host webinars and virtual meetings.
• design infographics and blogs.

Social competence

• engage with diverse audiences.
• collaborate in media content creation.
• evaluate communication efforts.

Personal competence

• enhance creativity in content creation.
• improve public speaking skills.
• develop confidence in using media tools.

Technological competence

• use digital tools for content creation.
• apply software for media production.
• analyse audience engagement.

Presentation (30%), Podcast/Webinar (30%), Written texts (40%); Attendance is mandatory (80%)

This module supports doctoral students by through offering hands-on guidance for the PhD process by the Programme Director, and introducing students to the methods of research required for completing a PhD through peerto-peer exchange. Participants receive an introduction to current work at the Liechtenstein School of Architecture, and guidance on how to conduct topics from fieldwork to literature review, archival research, scientific writing, and develop their broader career trajectory. To receive 5 ECTS credit points, students must participate in all module sessions, formulate a written seminar paper, and complete an oral presentation defending this work.

The module will alternate between inputs by participants and invited guests, reading and discussion sessions, tutorials, and peer-review sessions. A total of five input lectures and/or tutorials will be offered during the course of the module, which is coordinated by the PhD Programme Director. These inputs are structured around themes such as: literature review, archival research, qualitative research methods, design and action-research methods, teaching methods in architecture and planning, the dissertation writing process, formulating a research plan with a timeline and milestones, postdoctoral scientific writing and dissemination, or options for developing an academic career path.

The course aims to develop a range of skills that help PhD candidates to be more effective in their dissertation research, as well as to work on a broader range of transferable and widely applicable skills that will be useful in their future lives and careers, qualifying them as competent researchers beyond the assembly and execution of their dissertations. This module is required for PhD students at the Liechtenstein School of Architecture to complete during the first four semesters of their studies (within the Preparation Phase). It must be visited once for credit points and can be repeated as an elective pending approval of the PhD candidate’s supervisory team; however, all enrolled doctoral students are encouraged to participate in this yearly seminar regularly, in order to support and guide one another.

After completing the module, students will be able to

• comprehend the key research topics and broad spectrum of the methods of scientific research at the Liechtenstein School of Architecture and in their specialist area;
• understand and be conversant in the ontological and epistemological foundations of their research work;
• conceive a research design and formulate research questions with their associated methods;
• have mastered the fundamental scientific writing skills required to formulate a scientific paper;
• present and defend their work to their peers in the scientific community;
• connect with colleagues at various stages of the PhD process and their scientific careers.

This course explores the critical aspects of corporate governance, focusing on the roles and responsibilities of various stakeholders, board structures, remuneration policies, and conflicts of interest. Students will examine the unique characteristics of major investors, ESG and impact investing, and the challenges in financial services undertakings. The course also covers the optimal design for corporate governance, including market solutions, soft law, and hard law, alongside empirical investigations, and the role of risk management.

Key topics covered in this course include:

• Role and responsibility of owners
• Practice of right of control
• Board structures and diversity
• Remuneration structures and policies
• Major investors and the investment chain
• Conflicts of interest between stakeholders
• Optimal design for corporate governance
• Empirical investigations of corporate governance
• Role of risk management in corporate governance

• Interactive lecture with discussion
• Cases

After successful completion of the course, students wil

Professional competence

• illustrate the role and responsibility of corporate owners and explain the right of corporate control.
• identify the special characteristics of major investors.
• describe and analyse conflicts of interest among stakeholders.
• scrutinize methods of remuneration for managers and critically evaluate option-based remuneration structures.

Methodological competence

• develop optimal corporate governance structures.
• contrast empirical investigations of corporate governance.
• compare and contrast best practices in corporate governance and risk management.
• evaluate the relationship between a firm’s risk appetite and its business strategy.

Social competence

• discuss and communicate corporate governance issues effectively.
• collaborate in case studies and group discussions.

Personal competence

• enhance critical thinking and analytical skills in the context of corporate governance.
• develop decision-making abilities related to governance structures and policies.

Technological competence

• utilize analytical tools for evaluating corporate governance practices.
• apply digital resources for research on governance and risk management.

Final written exam

• Methoden und Instrumente zur Bewertung von Unternehmen.
• Grundlagen der nationalen und der internationalen Besteuerung von Unternehmen in Liechtenstein, Deutschland, Österreich und der Schweiz.
• Einfluss der Europäischen Integration auf die internationale Besteuerung von Unternehmen.
• Unterschiede in der internationalen Steuerbelastung von Unternehmen.
• Besteuerung der Umstrukturierung eines Unternehmens.