If you are a Bachelor's student: You can choose your business courses from the bachelor's level courses only. Master's level courses are usually not open to Bachelor/
If you are a Master's/MBA student: You can choose Business courses from all master's level courses. Should your home university allow you to take selected bachelor's level courses, those are of course also open to you.
Contents:
The lecture introduces the most relevant IFRS standards and discusses the informational impact on capital markets. After an introduction that will touch on the institutional background of the international harmonization process in financial reporting, we will focus on key accounting issues such as revenue recognition and financial instruments. We will illustrate the effects using current accounting practices of multinational entities, go into major research findings and apply the knowledge to case studies from accounting practice. We will conclude the lecture by an assessment of the importance of accounting for corporate governance and controlling (inside perspective) and for capital-market-oriented financial statement analysis (outside perspective).
Learning outcomes:
Students will know about economic consequences of financial reporting and about the role accounting information plays on capital markets, understand the special role of IFRS on international capital markets, be familiar with the main IFRS accounting rules and their impact on financial statements, and demonstrate orally and in writing their comprehension in the solution of case studies.
Form of assessment:
Case study presentation (25%) and written exam (90 minutes, 75%)
Contents:
The course covers the preparation and interpretation of consolidated financial statements based on IFRS. All consolidation and elimination entries necessary to combine the separate statements of financial position and to eliminate the intercompany transactions are introduced. In addition, theoretical models explaining the fundamental approaches to group accounting are presented and discussed.
Learning outcomes:
Students know the regulations for group accounting. Based on these regulations, students are able to prepare consolidated financial statements. They learn how consolidation methods impact the consolidated financial statement and are able to interpret group reports.
Form of assessment:
Written exam (90 minutes) or oral exam
Contents:
Current topics of international accounting are discussed and illustrated using case studies. The course is specifically aimed at students with a basic knowledge of financial accounting, who want to deepen their knowledge of selected, practice-oriented issues of international accounting.
Learning outcomes:
Students receive an overview of IFRS accounting. They will gain a systematic understanding of IFRS accounting as well as in-depth knowledge of selected IFRS standards.
Form of assessment:
Written exam (45 minutes)
Contents:
The course analyzes the market structure of the audit market as well as the auditor-client relationship. Audit theory can be interpreted as part of corporate governance theory where one special player in the governance system, the auditor, is analyzed. The analysis is based on theoretical models. The regulatory framework is evaluated by means of game theory.
Learning outcomes:
Students are familiar with the purpose and the scope of an independent audit. They see auditing as a potential resolution but also a potential source of agency conflicts. Furthermore, students know how the auditor strategically interacts in game theoretic settings. They are aware of the influence of regulatory changes on auditing and the audit firm’s responses to these changes.
Form of assessment:
Written exam (60 minutes) or oral exam
Contents:
Students are provided an overview of the most important methods and approaches for applied empirical research and gain practical experience in conducting an empirical analysis.
One part of the course teaches the most important methods to estimate causal effects. These include, but are not restricted to, randomized experiments, linear regression, fixed effects estimators, difference(s)-in-difference(s), instrumental variables and regression discontinuity design. The focus is on understanding the advantages and disadvantages of the available econometric methods and less on a highly technical presentation. Illustrative examples will always be from the field of taxation.
The other part of the course focuses on hands-on empirical applications and students learn how to conduct their own empirical analysis. For this purpose, students are introduced to the usage of a statistical software package (Stata) and to the access and analysis of large data sets (in particular firm databases sets such as Amadeus or Compustat). This part of the lecture will also use examples from research in the field of taxation.
To receive a grade, students are required to write a short term-paper which presents the results from their independently conducted empirical analysis (either an own research idea or a replication) and/
Learning outcomes:
Form of assessment:
Term paper based on own research project and/
It is mandatory that you register for this course and the accompanying exercise class via the student portal (Portal2) after your enrollment. You can register anytime during the official course registration period from September 14 – 27. The time of your registration is not relevant as seats are not assigned on a first come, first served basis.
By the end of the module students will
Please find a detailed course description via the following link:
Module Catalog MMM | Universität Mannheim (uni-mannheim.de)
It is mandatory that you register for this course and the accompanying exercise class via the student portal (Portal2) after your enrollment. You can register anytime during the official course registration period from September 14 – 27. The time of your registration is not relevant as seats are not assigned on a first come, first served basis.
It is mandatory that you register via the student portal (Portal2) after your enrollment. You can register anytime during the official course registration period (dates tbd). The time of your registration is not relevant as seats are not assigned on a first come, first served basis.
Contents:
For decades, mergers and acquisitions (M&A) have continued to be the primary vehicle for reshaping firms’ business portfolios. Both the rationales and economic outcomes of mergers and acquisitions, however, have remained a source of controversy in both academic research and business practice. The purpose of this course is to unpack which of the “received wisdoms” on mergers and acquisitions really hold up to rigorous scrutiny, and which ones do not. To serve this purpose, we will systematically review the key determinants of acquisitions, and discuss the economic outcomes of acquisitions coupled with the key contingencies influencing acquisition outcomes. Moreover, we will discuss and practice some of the key tools for analyzing and implementing acquisitions.
Learning outcomes:
Students will acquire and demonstrate expert knowledge in the specific subject area of M&A. Students will be able to apply and critically reflect upon contemporary theories, models and tools utilized in M&A research and practice. When analyzing fictitious or real-life M&A transactions, students will be able to identify key issues, derive appropriate solutions, and have good understanding of their impact on M&A transaction outcomes. Students will be able to design and deliver professional and effective oral presentations of their own transaction analyses.
Form of assessment:
Written exam and assignment/
Die Studierenden sind nach Abschluss des Moduls in der Lage:
Des Weiteren sollen Schlüsselqualifikationen wie Arbeiten mit wissenschaftlichen Texten und Teamkompetenz erworben werden.
WICHTIGER HINWEIS zur Belegung des Kurses im Portal2: Die Veranstaltung besteht aus einer Vorlesung und einer begleitenden Übung, wobei bei der Übung jeweils 2 alternative Termine/
Der vollständige Syllabus steht auf der Homepage des Lehrstuhls zur Verfügung.
Das Modul stellt eine wissenschaftliche Einführung in das Management von öffentlichen und Nonprofit-Organisationen dar. Dabei erfolgt zunächst eine Beschreibung und Analyse des öffentlichen und des Nonprofit-Sektors. Im Anschluss wird auf Besonderheiten und Herausforderungen im Management von öffentlichen und Nonprofit-Organisationen in Bezug auf verschiedene Managementfunktionen (z. B. Governance, Personalmanagement, Marketing, etc.) eingegangen. Damit bietet das Modul einen theoretischen Bezugsrahmen für das Management von öffentlichen und Nonprofit-Organisationen. Gleichzeitig werden die Besonderheiten im Vergleich zum Management privat-erwerbswirtschaftlicher Unternehmen herausgestellt. Die Erarbeitung der Inhalte erfolgt anhand der aktuellen wissenschaftlichen Literatur im Bereich Public und Nonprofit Management. Dabei erfolgt auch eine Diskussion der methodischen Vorgehensweisen in der Forschung im Public- und Nonprofit-Kontext.
Zeitraum der Veranstaltung: 29.09.2020 – 27.11.2020
Prüfungsform: Klausur (90 Minuten = 90 Punkte), Analyse eines wissenschaftlichen Textes (10 Punkte)
Anmeldung: über das Portal²
Kursmaterialien: werden auf ILIAS bereitgestellt
Arbeitsaufwand: 6 ECTS (= 180 Zeiteinheiten à 45 Minuten (SWS): Anwesenheit (40 SWS) + Veranstaltungsvorbereitung (50 SWS) + Prüfungsvorbereitung (90 SWS))
Die Veranstaltung gliedert sich in drei Lehrbereiche, welche zum aktuellen Semester in digitaler Form erfolgen:
Am 29.09.2020 erfolgt eine grundlegende Einführung in das Konzept des Kurses. Anschließend werden die Grundlagenvorlesungen auf ILIAS bereit gestellt. Am Dienstag, 06.10.2020 findet die erste Aufbauvorlesung statt. Die ersten Übungssitzungen erfolgen am 08.10.2020.
Die Veranstaltung gliedert sich in folgende sechs themenspezifische Blöcke, welche jeweils alle drei Lehrbereiche beinhalten:
Die Studierenden sind nach Abschluss des Moduls in der Lage:
Des Weiteren sollen Schlüsselqualifikationen wie Arbeiten mit wissenschaftlichen Texten und Teamkompetenz erworben werden.
WICHTIGER HINWEIS zur Belegung des Kurses im Portal2: Die Veranstaltung besteht aus einer Vorlesung und einer begleitenden Übung, wobei bei der Übung jeweils 2 alternative Termine/
Der vollständige Syllabus steht auf der Homepage des Lehrstuhls zur Verfügung.
Das Modul stellt eine wissenschaftliche Einführung in das Management von öffentlichen und Nonprofit-Organisationen dar. Dabei erfolgt zunächst eine Beschreibung und Analyse des öffentlichen und des Nonprofit-Sektors. Im Anschluss wird auf Besonderheiten und Herausforderungen im Management von öffentlichen und Nonprofit-Organisationen in Bezug auf verschiedene Managementfunktionen (z. B. Governance, Personalmanagement, Marketing, etc.) eingegangen. Damit bietet das Modul einen theoretischen Bezugsrahmen für das Management von öffentlichen und Nonprofit-Organisationen. Gleichzeitig werden die Besonderheiten im Vergleich zum Management privat-erwerbswirtschaftlicher Unternehmen herausgestellt. Die Erarbeitung der Inhalte erfolgt anhand der aktuellen wissenschaftlichen Literatur im Bereich Public und Nonprofit Management. Dabei erfolgt auch eine Diskussion der methodischen Vorgehensweisen in der Forschung im Public- und Nonprofit-Kontext.
Zeitraum der Veranstaltung: 29.09.2020 – 27.11.2020
Prüfungsform: Klausur (90 Minuten = 90 Punkte), Analyse eines wissenschaftlichen Textes (10 Punkte)
Anmeldung: über das Portal²
Kursmaterialien: werden auf ILIAS bereitgestellt
Arbeitsaufwand: 6 ECTS (= 180 Zeiteinheiten à 45 Minuten (SWS): Anwesenheit (40 SWS) + Veranstaltungsvorbereitung (50 SWS) + Prüfungsvorbereitung (90 SWS))
Die Veranstaltung gliedert sich in drei Lehrbereiche, welche zum aktuellen Semester in digitaler Form erfolgen:
Am 29.09.2020 erfolgt eine grundlegende Einführung in das Konzept des Kurses. Anschließend werden die Grundlagenvorlesungen auf ILIAS bereit gestellt. Am Dienstag, 06.10.2020 findet die erste Aufbauvorlesung statt. Die ersten Übungssitzungen erfolgen am 08.10.2020.
Die Veranstaltung gliedert sich in folgende sechs themenspezifische Blöcke, welche jeweils alle drei Lehrbereiche beinhalten:
Die Studierenden sind nach Abschluss des Moduls in der Lage:
Des Weiteren sollen Schlüsselqualifikationen wie Arbeiten mit wissenschaftlichen Texten und Teamkompetenz erworben werden.
WICHTIGER HINWEIS zur Belegung des Kurses im Portal2: Die Veranstaltung besteht aus einer Vorlesung und einer begleitenden Übung, wobei bei der Übung jeweils 2 alternative Termine/
Der vollständige Syllabus steht auf der Homepage des Lehrstuhls zur Verfügung.
Das Modul stellt eine wissenschaftliche Einführung in das Management von öffentlichen und Nonprofit-Organisationen dar. Dabei erfolgt zunächst eine Beschreibung und Analyse des öffentlichen und des Nonprofit-Sektors. Im Anschluss wird auf Besonderheiten und Herausforderungen im Management von öffentlichen und Nonprofit-Organisationen in Bezug auf verschiedene Managementfunktionen (z. B. Governance, Personalmanagement, Marketing, etc.) eingegangen. Damit bietet das Modul einen theoretischen Bezugsrahmen für das Management von öffentlichen und Nonprofit-Organisationen. Gleichzeitig werden die Besonderheiten im Vergleich zum Management privat-erwerbswirtschaftlicher Unternehmen herausgestellt. Die Erarbeitung der Inhalte erfolgt anhand der aktuellen wissenschaftlichen Literatur im Bereich Public und Nonprofit Management. Dabei erfolgt auch eine Diskussion der methodischen Vorgehensweisen in der Forschung im Public- und Nonprofit-Kontext.
Zeitraum der Veranstaltung: 29.09.2020 – 27.11.2020
Prüfungsform: Klausur (90 Minuten = 90 Punkte), Analyse eines wissenschaftlichen Textes (10 Punkte)
Anmeldung: über das Portal²
Kursmaterialien: werden auf ILIAS bereitgestellt
Arbeitsaufwand: 6 ECTS (= 180 Zeiteinheiten à 45 Minuten (SWS): Anwesenheit (40 SWS) + Veranstaltungsvorbereitung (50 SWS) + Prüfungsvorbereitung (90 SWS))
Die Veranstaltung gliedert sich in drei Lehrbereiche, welche zum aktuellen Semester in digitaler Form erfolgen:
Am 29.09.2020 erfolgt eine grundlegende Einführung in das Konzept des Kurses. Anschließend werden die Grundlagenvorlesungen auf ILIAS bereit gestellt. Am Dienstag, 06.10.2020 findet die erste Aufbauvorlesung statt. Die ersten Übungssitzungen erfolgen am 08.10.2020.
Die Veranstaltung gliedert sich in folgende sechs themenspezifische Blöcke, welche jeweils alle drei Lehrbereiche beinhalten:
Contents: Strategic Intellectual Property (IP) Management is becoming ever more important. IP management does not simply mean filing and maintaining different forms of intellectual property (patents, trademarks, copyright, or trade secrets) or concluding licensing deals. IP has to be integrated with overall business model design and corporate strategy. This course offers a broad introduction to the types and integrated use of IP. Economic rationales for the increasing contribution of IP rights will be analyzed. Furthermore, it relates IP to current trends in Innovation and Strategic Management like Open Innovation and the development of markets for IP and technology. |
Learning outcomes: This course helps students develop an understanding of different types of IP rights, enables them to evaluate business situations involving IP rights, and to work up appropriate IP strategies for organizations of different sizes (startups, SMEs, MNEs) or active in different industries. |
Theoretical foundations of empirical research. Statistical foundations of empirical research (key summary statistics, important theoretical probability distributions, methodology of hypothesis testing and key test statistics). Introduction to qualitative empirical research. Introduction to experimental empirical research. Introduction to survey-based empirical research. Introduction to empirical research based on secondary data.
The course also contains R Lab Sessions and an optional training in R via Data Camp.It is mandatory that you register via the student portal (Portal2) after your enrollment. You can register anytime during the official course registration period (dates tbd). The time of your registration is not relevant as seats are not assigned on a first come, first served basis.
It is mandatory that you register via the student portal (Portal2) after your enrollment. You can register anytime during the official course registration period (dates tbd). The time of your registration is not relevant as seats are not assigned on a first come, first served basis.
Contents: The module is designed for students who expect to undertake assignments within the context of strategic marketing management. This module is concerned with the development, evaluation, and implementation of marketing management elements in a strategic setting. The module deals primarily with an analysis of concepts, theories, techniques, and models in marketing. Basis for the module is a computer simulation in the context of strategic marketing decisions of a leading manufacturer of over-the-counter cold medicine. |
Although brand names represent one of the most valuable (intangible) assets for a firm, creating and nurturing a strong brand poses considerable challenges. Branding is therefore a critical management task that has both strategic and tactical elements.
The seminar brand strategy involves the design and implementation of a marketing program to establish in a strategic way an existing brand in a new product category or subcategory. During the seminar we will discuss topics such as the product design, product positioning and product advertising of a new product which extends an existing brand and follows the umbrella brand identity and umbrella brand vision. This seminar will be useful for those pursuing careers in marketing, general management, and consulting.Contents:
In this course we discuss methods and concepts that were developed to support and improve rational decision making in various areas of application. We will cover decisions under certainty and risk (EUT), decisions with single and multiple objectives, and decisions given incomplete information about probabilities or preferences. The course also covers descriptive decision theories such as Prospect Theory. An introduction into probability calculus including Bayes Theorem will be given. We will also discuss various visualization techniques such as influence diagrams and decision trees.
Learning outcomes:
After completing the course students will know about rational decision processes, and how to structure and visualize decision problems. They will be able to use decision analysis techniques at an easy level to deal with multiple objectives, risk, intertemporal outcomes and incomplete information. Moreover they will know about typical behavioural findings that conflict with the prescriptive methods.
Form of assessment:
Written exam (90 min.)
It is mandatory that you register via the student portal (Portal2) after your enrollment. You can register anytime during the official course registration period (dates tbd). The time of your registration is not relevant as seats are not assigned on a first come, first served basis.
Supply chain management involves the coordination of different parties within and across companies, such as sales and marketing affiliates, manufacturing sites, logistics, suppliers, customers, and wholesalers. With increasing size of an organization and its supply chain structures, global supply chain management (SCM) requires adequate visibility and decision support. Furthermore SCM is today increasingly faced with the need of a new Demand-Driven operating model for the highly digital interlinked Supply Chains and the highly volatile and complex business environment becoming the New Normal. Advanced Planning Systems like SAP SCM APO and SAP IBP (Integrated Business Planning) are used to standardize global planning processes and to solve the required planning tasks, such as statistical forecasting, inventory and supply network planning. In many large corporations, they form the backbone of global supply chain planning today.
This course discusses how SCM and Demand-Driven Adaptive Planning Principals can be supported by integrated business planning systems. Key topics include demand planning, supply network planning, production planning & scheduling, as well as other related topics, such as global availability check, inventory & supply network replenishment.
It is mandatory that you register via the student portal (Portal2) after your enrollment. You can register anytime during the official course registration period (dates tbd). The time of your registration is not relevant as seats are not assigned on a first come, first served basis.
Supply chain management involves the coordination of different parties within and across companies, such as sales and marketing affiliates, manufacturing sites, logistics, suppliers, customers, and wholesalers. With increasing size of an organization and its supply chain structures, global supply chain management (SCM) requires adequate visibility and decision support. Furthermore SCM is today increasingly faced with the need of a new Demand-Driven operating model for the highly digital interlinked Supply Chains and the highly volatile and complex business environment becoming the New Normal. Advanced Planning Systems like SAP SCM APO and SAP IBP (Integrated Business Planning) are used to standardize global planning processes and to solve the required planning tasks, such as statistical forecasting, inventory and supply network planning. In many large corporations, they form the backbone of global supply chain planning today.
This course discusses how SCM and Demand-Driven Adaptive Planning Principals can be supported by integrated business planning systems. Key topics include demand planning, supply network planning, production planning & scheduling, as well as other related topics, such as global availability check, inventory & supply network replenishment.
To match supply/
To manage and reduce variability we introduce classical approaches from lean management as well as modern business analytics tools. This course aims to provide insights into the key decisions regarding the design and management of lean production systems. For this purpose quantitative models for the performance analysis and optimization are discussed. Selected problems are implemented and solved using standard software for business analytics