Grundlagen der Kosten- und Leistungsrechnung (Aufgaben und Aufbau); Kostentheorie und Kostenstrukturen (Gliederung nach Zurechnung auf Kostenträger, Gliederung nach Verhalten bei Beschäftigungsänderungen, Gliederung und Bewertung der Leistungsarten); Kostenrechnungssysteme; Vollkostenrechnung; Kostenartenrechnung (Aufgaben und Zwecke, Betriebsüberleitungsbogen); Kostenstellenrechnung (Aufgaben und Bildung von Kostenstellen, Betriebsabrechnungsbogen, Verrechnung primärer und sekundärer Stellenkosten, Ermittlung von Zuschlagssätzen); Kostenträgerrechnung (Kostenträgerstückrechnung nach Zuschlags-, Divisions- und Kuppelkalkulation, Kostenträgerzeitrechnung); Teilkostenrechnung (Kostenaufspaltung, Kostenauflösung); Kostenrechnungsschema; Deckungsbeitragsrechnung (als Stückrechnung bzw als Periodenrechnung); stufenweise Fixkostendeckung; Plankosten- und Prozesskostenrechnung; Entscheidungsfindungen; Kennzahlen; Überleitung ins Controlling.

• Einführung ins Studium und die Wissenschaft
• Arbeitsmethoden im Studium
• Was ist Wissenschaft (Kennzeichen, Aufgaben, Ziele, etc.)?
• Grundlagen des wissenschaftlichen Arbeitens
• Teambuilding und Reflexion über das Verhalten in Teams
• Umgang mit herausfordernden Situationen und Umgang mit starken Leistungsunterschieden
• Ziel- und Erwartungsklärung

• Erfahrungsbasiertes Lernen
• Outdoor-Elemente
• Workshop
• Handlungsorientierte Übung mit Vorlesungsanteilen
• Vorlesung

Keine

Grundlagen, Abgrenzung und Zielsetzungen der Jahresabschlussanalyse, Jahresabschlusspolitik (sachverhaltsgestaltende, materielle, formale), Arten der Jahresabschlussanalyse (intern, extern), Aufbereitungsmassnahmen des Jahresabschlusses, Kennzahlen der traditionellen Jahresabschlussanalyse im Überblick, finanzwirtschaftliche Kennzahlen, erfolgswirtschaftliche Kennzahlen, Liquiditäts-Kennzahlen, Quicktest nach Kralicek, Kennzahlensysteme (ROI, ZVEI), Diskriminanzanalyse, Bilanzkosmetik und Bilanzbetrug, Fallstudie zur umfassenden Jahresabschlussanalyse, moderne Jahresabschlussanalyse (inkl. aktienbasierte Jahresabschlussanalyse).

Internationale Rechnungslegungssysteme im Überblick, Aufbau der Internationalen Rechnungslegung, Komponenten des Einzelabschlusses nach IFRS, Behandlung der wichtigsten IFRS-Standards und Ausarbeitung der Unterschiede zur handelsrechtlichen Rechnungslegung, Überleitung eines handelsrechtlichen Abschlusses auf IFRS, Grundlagen der Konzernrechnungslegung (nach Handelsrecht bzw. IFRS).

Introduction to International Marketing: basics and characteristics of international marketing, political roles, cultural and economic environments, international market research, development, implementation and coordination of international marketing programs.

Voraussetzung für die Anmeldung zum Modul:

• erfolgreicher Abschluss von English I
• erfolgreicher Abschluss von weiteren Modulen des 1. Regelstudienjahres im Umfang von weiteren 45 Credits.

Following a short introduction to international economics, the module provides an understanding of the basic principles of international trade, trade policy and international finance. In detail the contents of the module include:

• Definition and scope of international economics
• Fundamentals of international trade theory and policy
• actors and patterns in world trade
• trade models (Ricardian, Heckscher-Ohlin, Standard)
• imperfect competition and international trade
• international factor movements
• international trade policy instruments, arguments and controversies
• Exchange rates and open economy macroeconomics
• national income and balance of payments
• money, interest and exchange rates
• International monetary system and policy
• policy goals and options
• international coordination

Voraussetzung für die Anmeldung zum Modul:

• erfolgreicher Abschluss von English I
• erfolgreicher Abschluss von weiteren Modulen des 1. Regelstudienjahres im Umfang von weiteren 45 Credits.

Einführung in die Besteuerung von Vermögensstrukturen, Versicherungen und Finanzinstrumenten: LI, AT, CH, DE

Einführung in das Recht der Doppelbesteuerungs- und Steuerinformationsabkommen
Einführung in das Europäische Steuerrecht

• The various contents of the Elective Courses are discussed in the descriptions of the single courses.

Lectures, seminars.

The module Electives Design Theory I seeks to establish complementary knowledge and integrative understanding for the concentration Design Theory. The students choose 3 courses from 9 possible courses.

The aim is to provide students with the complementary professional knowledge and intellectual instruments to approach the problems discussed in the design project studios.

At the end of the module each student should have the ability to demonstrate and/or work with:

• Present and evaluate arguments, information and ideas concerning the discipline.
• An understanding of professional vocabulary and concepts.
• Confidence in analysing case studies of urban structures and the ability to infer principles and motivations.
• Demonstrate the ability to work with other students for assignments, readings and protocols.
• The ability to communicate complex ideas and concepts comprehensibly in visual, oral and written forms.
• Present and evaluate arguments, information and ideas concerning the various fields discussed, and the ability to integrate these aspects in an individual design thinking and work.

• The various assessment methods are discussed in the descriptions of the single courses.

All 3 chosen courses in the module have to be passed with a sufficient grade (minimum grade of 4.0).
The module grade will be determined from the average of the single course grades.

• Urban design, housing, commercial and cultural builings within the inner city and its periphery.
• Developpment of creative design skills against demanding constraints.
• Highly integrated, specific support by Courses Design Theory I
• Scale from analytical work to architectural design projects between 1:2000 and 1:200.
• Guest lecturers and professors coming from an international context teaching alternating contents as compact projects, which complement the regular Projects Studios Design Theory I.
• Debate on current topics from practice, theory and research within the lecture series.

Studio delivered and project based, with students being tutored individually and in groups. This is supported by lectures that explain the principles that underlie architectural design and provide the intellectual and cultrual context for the study in achitecture.
Lectures, seminars.

The module Design Theory I seeks to establish the theoretical and professional frame to an integrated, intellectual and specific architectural debate and project making within the concentration Design Theory.
The topics center on issues to develop critical positions towards subjective reasoning in architecture and to further the ability to root these positions in the history and theory of architecture, as well as in the political, sociological, and cultural context of contemporary architecture and society. Theoretical planning and architectural articulation of space considering notions such as typology, morphology and style are fundamental topics in architectural education.

The compact projects are set to complement skills and knowledge acquired in the project studios and to broaden the horizon of the students.

The aim of the module is to provide students with the necessary architectural tools and intellectual instruments and avareness to integrate the knowledge aquired in the Courses Design Theory I into a responsible and sustainable professional behaviour.

At the end of the module each student should have the ability to demonstrate and/or work with:

• A researched understanding of design in order to take a position as a designer reflected in the ability to devise and implement strategies
• A critical understanding of the intellectual and aesthetic content of self-selected buildings that supports architectural judgement.
• Researched and critical evaluation of the briefing and performance of buildings.
• The ability to define what type of research is relevant, what questions to ask, and which formats to record the findings to best serve as a springboard to design decisions.
• Execute complex defined and self-defined projects of research, development or investigation and identify and implement relevant outcomes.
• Ability to plan and compose buildings exhibiting complexity in terms of function, scale and context.
• knowledge on the humanistic currents through the reading of selected literature
• An understanding of the history of architecture reinterpreted considering political, sociological, and economical aspects.
• An insight into the structure and the workings of the outer organs of perception and perception in general.
• Demonstrate the ability to work with other students for.
• The ability to communicate complex ideas and concepts comprehensibly in visual, oral and written forms.
• Present and evaluate arguments, information and ideas concerning the various fields discussed in this module, and the ability to integrate these aspects in their individual design thinking and work.

• Intermediate and final review with externals

All courses in the module have to be passed with a sufficient grade (minimum grade of 4.0).
The module grade will be determined from the weighted average of the single course grades.

• Project Studio Design Theory 1 100%

• Urban design, housing, commercial and cultural builings within the inner city and its periphery.
• Developpment of creative design skills against demanding constraints.
• Highly integrated, specific support by Courses Design Theory I
• Scale from analytical work to architectural design projects between 1:2000 and 1:200.
• Guest lecturers and professors coming from an international context teaching alternating contents as compact projects, which complement the regular Projects Studios Design Theory I.
• Debate on current topics from practice, theory and research within the lecture series.

Studio delivered and project based, with students being tutored individually and in groups. This is supported by lectures that explain the principles that underlie architectural design and provide the intellectual and cultrual context for the study in achitecture.
Lectures, seminars.

The module Design Theory I seeks to establish the theoretical and professional frame to an integrated, intellectual and specific architectural debate and project making within the concentration Design Theory.
The topics center on issues to develop critical positions towards subjective reasoning in architecture and to further the ability to root these positions in the history and theory of architecture, as well as in the political, sociological, and cultural context of contemporary architecture and society. Theoretical planning and architectural articulation of space considering notions such as typology, morphology and style are fundamental topics in architectural education.

The compact projects are set to complement skills and knowledge acquired in the project studios and to broaden the horizon of the students.

The aim of the module is to provide students with the necessary architectural tools and intellectual instruments and avareness to integrate the knowledge aquired in the Courses Design Theory I into a responsible and sustainable professional behaviour.

At the end of the module each student should have the ability to demonstrate and/or work with:

• A researched understanding of design in order to take a position as a designer reflected in the ability to devise and implement strategies
• A critical understanding of the intellectual and aesthetic content of self-selected buildings that supports architectural judgement.
• Researched and critical evaluation of the briefing and performance of buildings.
• The ability to define what type of research is relevant, what questions to ask, and which formats to record the findings to best serve as a springboard to design decisions.
• Execute complex defined and self-defined projects of research, development or investigation and identify and implement relevant outcomes.
• Ability to plan and compose buildings exhibiting complexity in terms of function, scale and context.
• knowledge on the humanistic currents through the reading of selected literature
• An understanding of the history of architecture reinterpreted considering political, sociological, and economical aspects.
• An insight into the structure and the workings of the outer organs of perception and perception in general.
• Demonstrate the ability to work with other students for.
• The ability to communicate complex ideas and concepts comprehensibly in visual, oral and written forms.
• Present and evaluate arguments, information and ideas concerning the various fields discussed in this module, and the ability to integrate these aspects in their individual design thinking and work.

• Intermediate and final review with externals

All courses in the module have to be passed with a sufficient grade (minimum grade of 4.0).
The module grade will be determined from the weighted average of the single course grades.

• Project Studio Design Theory 1 82%
• Compact Project Design Theory 1 18%