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Methodological Competence
  • know doctrine and administrative practice when interpreting tax laws
  • understand the steering mechanism and allocation effect of taxes and the intention of the legislator when imposing the provisions
  • Apply the provision of the respective national and international tax law as well as doctrine and administrative practice to case studies
  • Analyse the impact of different tax provisions
  • work on problems about the taxation of natural and legal persons by means of tax law and business taxation and discuss the cases from different perspectives
  • Evaluate the calculated tax burdens
Professional Competence
  • know the basics of business taxation and the national and international tax laws of the four German-speaking countries
  • understand the differences between the various tax systems of Liechtenstein, Germany, Austria and Switzerland
  • solve cross-border cases under consideration of the relevant legal provisions of the respective national tax law and the provisions of the tax treaties
  • calculate the tax burdens of national and legal persons in accordance with the respective national tax law and under consideration of tax treaties
  • identify the links of personal and objective tax liability of natural and legal persons in the four national tax jurisdictions
  • determine the application of the tax treaties
  • Solve cross-border case studies based on a schema
  • Evaluate the different tax burdens in accordance with the respective national tax law and under consideration of the tax treaties
Personal Competence
  • organisieren ihren Forschungsprozess (Literatursuche, Sichten, Ordnen, Schreiben)
  • können sich in Phasen der Überforderung auf die wesentlichen nächsten Schritte konzentrieren.
Social Competence
  • vermitteln anderen Studierenden die wesentlichen Punkte ihres Thesisprojekts
  • geben Feedback und unterstützen damit andere Studierende bei deren Exposé-Entwicklung
  • nehmen kritisch Stellung zu anderen Arbeiten, ohne dabei abwertend zu agieren.
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
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