Betriebs­wirtschafts­lehre – Master (alle)

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:
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/or they are asked to present the results from their own empirical analysis in class.

Learning outcomes:

• Overview of most important methods and approaches for applied empirical research.
• Hands-on practice of empirical analysis using statistical software.

Form of assessment:   
Term paper based on own research project and/or presentation in class

Please find a detailed course description via the following link:
Modulkatalog MMM | Universität Mannheim (uni-mannheim.de)

• Process models, Scheduling
• Memory management and organization
• Communication models (Remote Procedure Call, Publish/Subscribe)
• Middleware
• Architectures

• Alexander Brem & Pierre Wolfram, ‘Research & Development from the Bottom up’ Journal of Innovation & Entrepreneurship, 2014:3:9 (available online via Google)
• Arthur Brooks, Social Entrepreneurship: A Modern Approach to Social Value Creation (Pearson)
• David Bornstein, How to Change the World: Social Entrepreneurs and the Power of New Ideas (Oxford) (IF YOU BUY JUST ONE BOOK, BUY THIS ONE)
• Stanford News, `Stanford Student Helps Design Ventilator for COVID 19 Patients in Peru, April 23, 2020 :news.stanford.edu
• Corona Entrepreneurship—Bing Video. Html (2020)
• Karen Maas & Ceclia Grieco, `Distinguishing Game Changers from Boastful Charlatans: Which Social Enterprises Measure their Impact?, Journal of Social Entrepreneurship, Vol. 8, Issue 1, 2017 (online on Google).
• Malcolm Gladwell, The Outliers
• Robert Isaak, Green Logic: Ecopreneurship, Theory and Ethics (Kumarian)
• R. Isaak, ’The Making of the Ecopreneur’, in M. Schaper, ed., Making Ecopreneurs (Greenleaf)
• R. Isaak, Ècopreneurship, rent-seeking, and free-riding in global context: Job-creation without ecocide`, in Small Enterprise Research, 2016 DOI:10.1080/13215906.2016.1189090
• Peter Dacin et al, “Social Entrepreneurship: Why We Don’t Need a New Theory & How We Move Forward from Here”, Academy of Management Perspectives, Aug. 20 2010, Vo. 24, Issue 3, pp. 37-57. 
• ”The Charms of Frugal Innovation”, The Economist, April 18, 2010
M. Porter & M. Kramer,“Creating Shared Value”, Harvard Business Review, Jan-Feb., 2011 
• Yunus, M., B. Moingeon, L. Lehman-Ortega, ‚Building Social Business Models: Lessons from the Grameen Experience,’ Long Range Planning Vol. 43, Issues 2-3, April-June 2010, pp.308-325 
• Samer Abu-Saifan, `Social Entrepreneurship: Definition and Boundaries,’Technology Innovation Management Review, February 2012, pp.22-27. (available online via Google)
• Youtube:
  • A Liter of Light: Official Version (by playwiththejunglegym), and
  • Liter of Light@Night (by Jason Magbanua), and
  • Brilliant Newfoundlander Invents the Solution (also:www.cansolair.com)

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.

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.

To match supply/capacity with demand, managers and planners have to consider different types of variability. We discuss sources for three dimensions of variability and analyze the effects on several operational performance measures. This course introduces planning tasks for the design and management of operations systems from the strategic to the operational level. The first part of the course deals with a classification of production systems and the characterization of design problems for flow production systems. The second part of the course covers control and scheduling decisions.