Part-Time

Business Management

Course titleSWSECTSTYPE

Accounting and Financial Reporting 1

Semester	1
Academic year	1
Course code	BWBB1BUBIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course first provides a basic understanding of accounting and financial reporting (legal requirements of accounting and financial reporting and how they are structured) and the relationship between accounting and financial reporting; it then explains the standard business transactions and how to record them. Specifically, the course covers the following: - Concept, structure and tasks of corporate accounting - Purpose of keeping business records - Bookkeeping requirements and systems - Accounting treatment of key business transactions - Reconciliation to the annual financial statements and related work

Learning Outcomes:

Alumni will possess detailed knowledge of the principles of corporate accounting (financial accounting and management accounting). They will have gained basic understanding of the various components and areas of accounting and will have learned how goods and financial movements can be represented in the accounting system. They will know the rules and specific methodology applicable to accounting and financial reporting and can record key ongoing business transactions.

Superior module:

Finance & Accounting 1

Module description:

Business Management & Organization

Semester	1
Academic year	1
Course code	BWBB1BWOVO
Type	VO
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	final

Lecture content:

- Outlines of a history of business management - Business management as a scientific discipline - Core concepts in business management - Management theories and tools - Schools of thought in business management - Overview of the functional areas of organizations - Business collaborations, employee participation - Traditional and newer types of organizations - Organizational change

Learning Outcomes:

- Alumni will be familiar with the distinction of business management as a science and an applied art and thus have knowledge of pragmatic action in a business management context - Be familiar with the science-based practical orientation of business management - Business thinking and reasoning (evidence-based management) - Definition of management processes and tasks - Problem-focused and solution-oriented application of management theories and tools - How perspectives (according to schools of thought in business management) differ, resulting in enhanced power of judgment, i.e., which business problem is part of a solution - Alumni will know the functional areas of corporate management and be able to relate them to form a holistic view. - They will be familiar with the structural characteristics and processes of organizations and be able to shape them situationally (internal and external view).

Superior module:

Corporate Management 1

Module description:

See courses

Business Mathematics

Semester	1
Academic year	1
Course code	BWBB1MATIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

This course unit provides the principles of mathematical economics and an analytical understanding of problems. After an introduction to core mathematical principles, the focus will be on their application in a business context: - Key mathematical concepts, with a special emphasis on business mathematics - Functions (types of functions, functions with one variable, graph of a function) - Equations and systems of equations - Differential calculus (first and second derivative of a function, curve sketching) - Integral calculus - Examples of applications in business economics: cost function, marginal cost, profit maximization, optimal lot size, macroeconomic model

Learning Outcomes:

Alumni will have acquired fundamental knowledge of business mathematics

Superior module:

Research Methodology

Module description:

Commercial law

Semester	1
Academic year	1
Course code	BWBB1WIRIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	final

Lecture content:

Private commercial law: Legal definition of the "Unternehmer" as a business enterprise, legal entity types, commercial register, creating and using company names ("Firma"), decision-making, representation and liability, business transactions, claims of defects, out-of-court sale of pledged property, unfair competition, misrepresentation, comparative advertising, abuse of a dominant market position, ban on cartels. Public commercial law: Classification of trades ("Gewerbe"), scope of trade concessions, conducting business activities as a trade.

Learning Outcomes:

- Alumni will be familiar with the Austrian Business Code (UGB) effective since 1 January 2007, the Austrian Limited Liability Companies Act (GmbHG) and the Austrian Stock Corporation Act (AktG). - They will be able to recognize possible problems in connection with corporate decision-making, representation and liability. - Awareness of practical problems relating to competition law and antitrust law - In the area of public commercial law, they will be familiar with the provisions of the Austrian "Gewerbeordnung" (Industrial Code) and understand main principles of public procurement and subsidy law.

Superior module:

Legal Foundations

Module description:

Cost Accounting

Semester	1
Academic year	1
Course code	BWBB1KOLIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	3
ECTS Credits	4
Examination character	immanent

Lecture content:

The course first introduces the principles of cost accounting (managerial accounting) and then deals in more detail with its various components and the most widely used cost accounting systems: - Principles of cost accounting (structure and purpose) - Components of cost accounting - Cost-type accounting - Cost-center accounting - Cost-unit accounting - Operating income statement - Full vs. variable costing and their application - Contribution margin accounting (single-level, multi-level) - Break-even analyses - Determination of price limits - Optimal production program - Standard costing

Learning Outcomes:

Alumni will possess detailed knowledge of the principles of managerial accounting (cost accounting). They will have gained basic understanding of the various components of managerial accounting and have learned how goods and financial movements can be represented in the accounting system. They will be familiar with the main managerial accounting systems used in practice, know how to use cost accounting to support decision-making, and be able to select the most suitable method depending on the use case.

Superior module:

Finance & Accounting 1

Module description:

Fundamental Research Methodology

Semester	1
Academic year	1
Course code	BWBB1WIAIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	final

Lecture content:

- Before methods are applied to gain scientific insights, it is explained what science is in a business management context. - Business management expertise therefore clarifies how professional knowledge with a claim to truth differs from what is merely meant (cf. echo chambers, bubbles, etc.) before dealing with specific methods. - Difference between scientific statements and everyday statements (opinions, sometimes bandwagon effect, but also fakes) with regard to pragmatic actionable knowledge in business management. - Theory-practice relation: Scientific representations of company phenomena to determine the utility value of business management concepts (tools) - Theory of science and philosophy of science as a framework for research work (syntactic view, semantic view, hermeneutics), i.e., contextual understanding of business-management aspects: necessary prerequisite in order to make sense of any systematic research of literature. - Basic steps in a scientific research process - Overview of the research methods observation, description, explanation, prediction and design - Semiotics: Definition of concepts and categorizations, practically indispensable in order to understand semiotic sense-making processes (K. Weick) in organizations - (Organizational) phenomena (causal/cause-effect relationships) as objects of academic research - Discovery versus justification context of scientific statements - Scientific statements (descriptive, explanatory, prescriptive) - Scientific predictions - Regarding the "truth" of scientific statements: Verification and falsification - Scientific arguments: process and chain of argumentation - Taking steps to identify organizational problems (topics), perspectives and formulation of research questions - Empirical social research methodologies: difference between qualitative and quantitative research methods - Methods of studying the literature of academic sources - Ethics of science: ethics and responsibility of scientists - Limits of scientific knowledge

Learning Outcomes:

Upon completion, alumni will - Understand the importance of research methodologies for their academic training and their career - Understand the difference between everyday knowledge and scientific knowledge - Connect research work with systematic and justified application of research tools - Define business management concepts and ascribe them to a school of thought - Present scientifically logical and stringent arguments - Know essential research methods of scientific work - Conduct literature research, evaluate and excerpt sources - Define structure and steps for an academic paper (including an exposé of the proposed topic) - Know the difference between quantitative and qualitative empirical social research methods - Critically interpret texts and studies with empirical findings - Rational-stringent reasoning from a business-management perspective - Know and apply research and academic writing methods incl. the university`s citation rules - Give and get feedback as sources for revising academic papers - Conduct research "to the best of their knowledge and belief"

Superior module:

Research Methodology

Module description:

General Legal Principles & EU Law

Semester	1
Academic year	1
Course code	BWBB1REUVO
Type	VO
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	final

Lecture content:

The Constitution as the fundamental legal order of a sovereign state, core principles of the Austrian Federal Constitution, relationship between Austrian national law and European law, fundamental freedoms, hierarchical structure of the legal system, sources of law, access to sources of law (including via legal databases), legislative procedures, organization of administrative authorities, notifications of administrative decisions (Bescheid) and ordinances (Verordnung) as central types of sovereign administrative action, non-sovereign administrative action, court organization, classification and presentation of fields of law, shaping living circumstances through contracts, formation of a contract, mistakes in contract drafting, amendments to contracts, defaults in the performance of a contract, contracts in international settings, select types of contracts (purchase agreement, employment contract, etc.).

Learning Outcomes:

- Alumni will have basic knowledge of the Austrian legal system and its integration within the European framework. - They will be familiar with domestic and European sources of law. - Basic experience in dealing with notifications of administrative decisions and ordinances as the central forms of sovereign action, and with contracts as a means of shaping living circumstances according to one`s own will. - They will be familiar with institutional and substantive European law and with important types of proceedings such as Austrian preliminary ruling proceedings (Vorabentscheidungsverfahren) and contract infringement proceedings (Vertragsverletzungsverfahren). - Alumni will have more than just basic knowledge of Austrian private and public commercial law.

Superior module:

Legal Foundations

Module description:

International Business Communications 1

Semester	1
Academic year	1
Course code	BWBB1IBCIL
Type	IL
Kind	Compulsory
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

In this course, students are familiarized with the fundamental principles of cross-cultural business communications in a professional setting with a special focus on the Anglo-American language and culture communities. Students learn how to communi-cate effectively in simulated business situations, enhance their presentation skills and prepare for work-place situations in an international environment. Along the course, potential gaps in language proficiency will be addressed.

Learning Outcomes:

Upon completing this course alumni understand the fundamental principles of business communications as executed in English as a lingua franca in international business. They know about cultural preferences and differences in language use and have developed a basic understanding of their impact on business interactions. Alumni have developed the fundamental skills to communicate and present business contents effectively. They have become aware of any proficiency gaps to meet the requirement of a B2 level in English and have taken steps to address these.

Superior module:

International Business Communications 1

Module description:

Macroeconomics, Sustainability and European Integration

Semester	1
Academic year	1
Course code	BWBB1MNEIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	4
ECTS Credits	4
Examination character	final

Lecture content:

- Types of GDP calculation and its composition (sectors, distribution, use), national accounts and GDP: The limits of single-number measurement of prosperity (GDP) - GDP and sustainability (externalities) and digitization (growth and productivity paradox); additional indicators: Human Development Index, Gross National Happiness Index, GDP-B (internalization of benefits associated with digitization) - Current Austrian national output indicators: growth, productivity, inflation, labor market, distribution, etc. as macroeconomic determinants of the business environment - Macroeconomic crises (pandemic, war, critical raw materials, inflation) as restrictions on the business environment in Austria - Macroeconomics and sustainability: SDGs as a prerequisite for strategic business decisions - Macroeconomics in the short term: Multiplier effects, automatic stabilizers, IS-LM - AS-AD model - Productivity, tangible and intangible growth (post-growth), technological progress - Inflation and unemployment - Economic integration, growth, and productivity in the EU and Austria - Economic integration of Europe and the Single Market as cornerstones of Austrian economic policy - Imbalances in the real economy and unified monetary framework - Financial markets and imbalances in the real economy - EU migration and cohesion policy - Attendance at the Change.Climate.Resilience symposium is mandatory as part of this course

Learning Outcomes:

- Alumni will know the relevant macroeconomic restrictions on business management decisions. - They will be familiar with Austria`s national output measurement and the associated shortcomings, since neither sustainability nor digitization are adequately taken into account. - Have the competence to explain cause, effect and management of key macroeconomic variables (inflation, unemployment, growth) related to business decisions. - Understand the conflicting goals of growth and sustainability and be able to assess options in this regard (SDG) - Be able to assess European integration with a view to business decisions in Austria. - Know the economic imbalances in the EU and the associated effects on Austria. - Be familiar with the current macro-meso-economic discussions on sustainability along with the ability to assess the different problem horizons. - Be able to discuss the net cost of European monetary policy (with regard to the respective players) After completing the symposium, alumni will also be able to - analyze and assess social, environmental, and economic sustainability developments in the context of their studies - describe and challenge ways of thinking within their discipline - question their own ideas and values and the ideas and values of others - present their own point of view on sustainability and collate it with that of others - derive insights from research presentations and integrate them into their own body of knowledge.

Superior module:

Economics

Module description:

Self-Directed Learning & Communication

Semester	1
Academic year	1
Course code	BWBB1SLKIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

- Theory of the personality-system interaction and STAR model. - Models for achieving goals more efficiently: Eisenhower method, Timeline, SMART method (and related methods such as ALPEN or ABC method, To do and not to do, 80-20 Pareto principle). - Personal coaching with the results of the initial analysis, and deducing goals and recommended action based on that. - Human perception and communication

Learning Outcomes:

Alumni will know and have tested techniques that allow them to plan ahead and deal with the topic of time and their inner self in a resource-oriented/efficient way. As a result, they will be able to recognize tasks, formulate and assess their goals, and thus take a strategic approach to accomplishing tasks. They will be able to develop and shape their own development regardless of external circumstances. Each student will find their own effective communication and presentation style. They will be able to communicate authentically, and in a way that is appropriate for the situation and system.

Superior module:

Social Skills 1

Module description:

Taxation 1

Semester	1
Academic year	1
Course code	BWBB1STEVO
Type	VO
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	final

Lecture content:

The course provides insights into the basic principles of taxation theory and the character and effect of taxes. Specifically, the course covers the following: - Taxation principles - Character and effect of taxes - Presentation of tax law and main tax legislation (sales tax, income tax, corporate income tax) - Impact of taxation on companies

Learning Outcomes:

Alumni will be familiar with the basic principles of taxation theory, the character and effect of taxes, and the main aspects of the most important tax legislation.

Superior module:

Finance & Accounting 1

Module description:

Course titleSWSECTSTYPE

Accounting & Financial Reporting 2

Semester	2
Academic year	1
Course code	BWBB2BUBIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

An advanced course to expand and deepen the knowledge gained in "Accounting and Financial Reporting I". Examines the main balance-sheet and income-statement items according to Austrian companies law and tax law as well as the relationship between a company's financial accounts and tax accounts: - Introduction to the preparation of annual financial statements - Legal basis and basic elements of accounting - Relationship between commercial accounts (Unternehmensbilanz) and tax accounts (Steuerbilanz) - Accounting for fixed and current assets - Accounting for equity and liabilities - Prepaid expenses and deferred income - Profit and loss statement (P&L) - Notes and Management Report - Accounting policies

Learning Outcomes:

Alumni will have deepened the knowledge acquired in Finance & Accounting 1. Building on Accounting and Financial Reporting 1, alumni will have learned the basics of preparing annual financial statements. In addition to the general principles of proper accounting, alumni will be familiar with the accounting rules under com-pany and tax law. They will know how to address recognition and measurement aspects with regard to fixed and current assets as well as equity and liabilities, and how to prepare a profit and loss statement in line with accounting policies.

Superior module:

Finance & Accounting 2

Module description:

Capital Budgeting

Semester	2
Academic year	1
Course code	BWBB2INVIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course introduces two key elements of financial mathematics - compound interest calculation and computation of annuities - before dealing more closely with capital budgeting methods: - Compound interest calculation: key concepts, present value and terminal value of capital, interest rate calculation, equivalent interest rates, interest period - Computation of annuities: key concepts, annual annuities, intra-year annuities, interest rate of annuities, annuity period, use of software for compound-interest and annuity calculations - Capital budgeting: definition of "capital expenditure", capital budgeting process - capital budgeting methods - Static capital budgeting methods - Dynamic capital budgeting methods - Assessment of risk and uncertainty: definition of risk, risk measures, decision-making under uncertainty.

Learning Outcomes:

Alumni will be familiar with the time value of money and the influencing factors of capital budgeting decisions. They will know how to select and apply static and dynamic calculation methods, and will be able to include risks and uncertainties in capital budgeting considerations using suitable methods.

Superior module:

Finance & Accounting 2

Module description:

Corporate Management & Transformation

Semester	2
Academic year	1
Course code	BWBB2CMTVO
Type	VO
Kind	Compulsory
Language of instruction	German
SWS	2.5
ECTS Credits	3
Examination character	final

Lecture content:

- Normative management as a function of corporate management - Transformation competencies (sustainability & digitalization) and normative corporate governance - The organization and its environment - Vision, mission statement and values & standards (guiding principles), goals - Shareholder View versus Stakeholder View - Corporate Social Responsibility (CSR) - Ethics & Sustainability - Compliance Management: Business and corporate ethics aspects of corporate man-agement - Corporate Culture - Corporate Governance - Organizational transformation as evolutionary development - Company redesign through innovative business models

Learning Outcomes:

- Broad knowledge of the theoretical background (management concepts) and methods (management tools) of normative management - A reflective understanding of the social and environmental responsibility of organizations - Understand management as a dialogue between the economic and behavioral science paradigms - Know, understand and independently assess the responsibility of companies in their respective context - Know business and corporate ethics positions and critically reflect on their argumentation - Systematically deal with current issues of relevance to business ethics in normative corporate management and present their own point of view in a discourse - Understand organizational transformation as a responsibility that goes beyond organizational boundaries (co-development of company and its environment) - Participate in the public discourse and contribute to its rationalization - Understand and develop business models

Superior module:

Corporate Management 1

Module description:

See courses

Financial Markets

Semester	2
Academic year	1
Course code	BWBB2FINIL
Type	IL
Kind	Compulsory
Language of instruction	English
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

"The course examines the different types of financial markets and how they work. It explains their basic parameters, influencing factors, and respective players: - Fundamentals of financial markets and how they work - Role of the central banks - Financial intermediation - Types and characteristics of financial markets - Financial Intermediaries

Learning Outcomes:

Alumni will be familiar with the types, tasks and functions of financial markets and the institutions operating in these markets.

Superior module:

Finance & Accounting 2

Module description:

Fundamentals of Human Resource Management

Semester	2
Academic year	1
Course code	BWBB2GHRIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course deals with key aspects of human resource management. Contents: Goals, tasks and challenges of human resource management, employer branding, staff recruitment, staff selection, motivation and leadership theories.

Learning Outcomes:

Alumni will have fundamental knowledge of human resource management. They will be familiar with the fundamental structures and mechanisms of human resource management including relevant concepts, goals and tasks of human resource management. The course also provides them with an overview of key tools and topics (employer branding, recruitment, as well as motivational and leadership theories).

Superior module:

Functions 1

Module description:

Fundamentals of Logistics

Semester	2
Academic year	1
Course code	BWBB2GLOIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Students will be given a comprehensive overview of the essential tasks, responsibilities, and disciplines of logistics. The course covers all core areas of logistics: Tasks and goals of logistics, relevance and implications for a business enterprise, warehouse and transportation logistics, supply logistics, production logistics, distribution logistics, waste disposal logistics, IT systems and digitalization in logistics, sustainability in logistics.

Learning Outcomes:

Alumni are acquainted with the theoretical models, procedures, methods and instruments, and will be able to apply them to simple logistical tasks.

Superior module:

Functions 1

Module description:

Fundamentals of Marketing

Semester	2
Academic year	1
Course code	BWBB2GMAIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course gives students an overview of key marketing concepts. In addition to definitions of concepts, the tasks of marketing as well as key terminology will also be discussed. In the field of strategic marketing, the course will deal with aspects such as determining the relevant market, the principle of market segmentation, and analytical tools of strategic marketing (including SWOT, portfolio, and positioning). In the context of operational marketing, the course will discuss the relevant instruments (4 Ps) and their roles.

Learning Outcomes:

Alumni will be familiar with the fundamental principles and mechanisms of marketing. In addition to basic concepts, the course will also provide an overview of key strategic analysis tools as well as knowledge of operational marketing instruments (product, price, promotion, place).

Superior module:

Functions 1

Module description:

International Business Communications 2

Semester	2
Academic year	1
Course code	BWBB2IBCIL
Type	IL
Kind	Compulsory
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

In this course, students expand their knowledge regarding cross-cultural business communications in a professional setting with a special focus on the Anglo-American language and culture communities. Students learn how to communicate effectively in simulated business situations relevant for e.g., the employment market. They enhance their presentation skills, acquire basic pitching skills, and draw up professional written documentation while focusing on using situation-specific, concise, descriptive and informative language for oral and written text production. Along the course potential gaps in language proficiency will be addressed.

Learning Outcomes:

Upon completing this course alumni have expanded their understanding of the fundamental principles of business communications as executed in English as a lingua franca in international business. They are aware of cultural preferences and differences in language use and have developed an intermediate understanding of their impact on business interactions. Alumni have enhanced their fundamental skills to communicate and present business contents effectively and have managed to close proficiency gaps as identified in International Business Communications 1 to meet the requirement of a B2 level in English.

Superior module:

International Business Communications 2

Module description:

Microeconomics and Digital Economics

Semester	2
Academic year	1
Course code	BWBB2MDEIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

- History of Noble Prize worthy microeconomics in the 20th/21st centuries - Mechanisms and stability of the markets - Analytical deduction of market demand (consumption theory) and market supply (production and cost theory) - Behavioral economics: analysis of business decisions with a view to the variety of biases - Behavioral economics and professional decisions - Welfare effects of markets (consumer and producer surplus); consumer surplus from digitalization - Cost structure of information goods, price discrimination due to individual preferences (verification and tracking costs in the context of digitalization) - Direct and indirect network externalities - Networks and Metcalfe's Law - Market forms and rent transfer - Market failure - Game theory and strategic thinking - Platform economies as an environment for company decisions

Learning Outcomes:

- Alumni will know how markets work and understand the associated welfare effects of different market forms. - They will understand digitalization-induced market dynamics towards oligopolies and monopolies based on the cost structure of information goods. - They will be able to determine static and dynamic equilibrium paths of markets. - Alumni will be able to assess the rent transfer of economic policy measures. - They will have acquired power of judgment through strategies modeled on the basis of game theory. - They will know the cause of the value creation of platforms (google, amazon, facebook etc.) due to network externalities. - Alumni will also be able to apply an economic rationality reflexively by analyzing their own rational decisions (opportunity costs, expected utility), or interpret abnormalities from the perspective of behavioral economics and state improvements (nudging).

Superior module:

Economics

Module description:

Presentation & Moderation

Semester	2
Academic year	1
Course code	BWBB2PMOIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

- Define and analyze presentation goals and target audiences - Target-group orientation of presentations - Determine composition (structure, organization, common thread, dramaturgy) of presentations - Use of rhetorical devices - Use of presentation media - Prepare and make a presentation - Fundamentals and techniques for successfully moderating workgroups - Typical phases of a moderator assignment - Employ moderator techniques and tools - Prepare for and carry out a moderator assignment.

Learning Outcomes:

Alumni will be able to present effectively and convincingly in a target-group oriented manner, using their individual presentation style. They will be able to use presentation media effectively. They will know moderator techniques and tools and will be able to efficiently moderate workgroups.

Superior module:

Social Skills 1

Module description:

Research Methods 1 - Statistics Basics

Semester	2
Academic year	1
Course code	BWBB2FM1IL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

- Fundamentals of statistics and key areas where statistics are used with respect to objective, frequentist, and subjective probabilities. - Descriptive data analysis (scatter plot, box plot) - Normal distribution - Sample size - Confidence intervals - Measurement scales - Use of current statistics programs: data entry, data labeling, univariate/descriptive data analysis - Linear single regression - Chi-square - Decisions under uncertainty - Probability calculus

Learning Outcomes:

- Alumni will be familiar with the fundamental types and applications of statistics - They will know the significant contribution of statistics to gaining scientific insights (verification, probabilization, falsification and testing of hypotheses) - They will be able to competently perform statistical data extractions and interpret such data

Superior module:

Research Methods 1

Module description:

Course titleSWSECTSTYPE

Applied Human Resource Management

Semester	3
Academic year	2
Course code	BWBB3AHRIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course focuses on certain practical areas of human resource management: HR development, conflicts within companies, remuneration, HR planning, working time management.

Learning Outcomes:

Alumni will know of key HR management tools in the areas of HR development, conflicts within companies, remuneration, HR planning, working time management.

Superior module:

Functions 2

Module description:

Corporate Finance

Semester	3
Academic year	2
Course code	BWBB3UFIIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	3
ECTS Credits	4
Examination character	immanent

Lecture content:

The course introduces the fundamentals of corporate financial management and sets out the different elements of corporate finance. It then details the various types of corporate finance: - Tasks and goals of corporate finance and financial management - Types of financing o Types of internal financing and cash flow statement o Types of external financing o Self-financing o Debt financing o Differentiation between equity and debt - Financing theories and optimal financing structure

Learning Outcomes:

Alumni will be familiar with the basic principles of corporate financial management and the tasks and goals of financial management. They will be familiar with the various types of financing as well as their characteristics, advantages and disadvantages, and they will be able to assess the suitability of the various types of financing for corporate financing purposes based on various influencing factors. They will have gained the ability to optimally structure and shape corporate finance for a company.

Superior module:

Finance & Accounting 3

Module description:

Digitalization

Semester	3
Academic year	2
Course code	BWBB3DIGIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	3
ECTS Credits	4
Examination character	immanent

Lecture content:

In this course, current applications in the field of artificial intelligence, business intelligence, virtual reality and blockchain are presented and discussed critically with students. Following the theoretical basics, students demonstrate and consolidate their acquired knowledge in the practical part of the course, using a specific tool in the field of business intelligence. This is done using a cloud-based business intelligence service that provides interactive visualizations and business analysis capabilities.

Learning Outcomes:

Alumni will have acquired the fundamentals of current methods and trends of digitalization in practical business settings. This includes insights into artificial intelligence, business intelligence, virtual reality and blockchain. Upon completion of the course, alumni will be able to understand and evaluate the future effects of digitalization on business processes.

Superior module:

Business Informatics

Module description:

International Business Communications 3

Semester	3
Academic year	2
Course code	BWBB3IBCIL
Type	IL
Kind	Compulsory
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

In this course, students hone and apply their professional, cross-cultural business communication skills in an extensive Business Simulation. They expand and apply their pitching and written text production skills in an international transaction setting. Moreover, students acquire and enhance negotiation skills as required in transnational and cross-cultural business situations. Along the course potential gaps in language proficiency will be addressed.

Learning Outcomes:

Upon completing this course, alumni possess the fundamental communication skills to plan for, draw up and execute selling and buying activities as required in international business transactions. They know how to conceptualize winning sales materials and how to follow up on them in business correspondences. Further, they understand how to communicate terms and conditions for buying processes. Alumni understand the principles of negotiation preparation and have applied these in a simulated selling/buying activity.

Superior module:

International Business Communications 3

Module description:

Managerial Accounting

Semester	3
Academic year	2
Course code	BWBB3CONIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

- Theoretical principles of management accounting (development, organization) - Managerial accounting as a management tool for planning, steering and monitoring business activities - Tasks and responsibilities of a management accountant/controller - Management accounting tools - Goals and tasks of operational management accounting - Goals and tasks of strategic management accounting - Operational planning and budgeting

Learning Outcomes:

Alumni will be familiar with the fundamentals of management accounting. They will be able to use managerial accounting as a management tool for planning, steering and monitoring business activities They will know the tasks of management accountants and the most important managerial accounting instruments as well as the goals and tasks of operational and strategic management accounting. The focus is on operational management accounting, in particular on operational planning and budgeting.

Superior module:

Finance & Accounting 3

Module description:

Operational Management

Semester	3
Academic year	2
Course code	BWBB3OMGVO
Type	VO
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Translation of constitutive content from normative and strategic management into execution plans The organization`s structures and processes are determined as per "Structure follows Strategy". Discussion of organizational forms and options Cascading of goals

Learning Outcomes:

Alumni learn to operationalize requirements and goals from normative and strategic management and to translate them into specific execution plans. Alumni learn to analyze different forms of organizations with regard to their suitability for realizing corporate management goals. Alumni learn to formulate practical recommendations for action.

Superior module:

Corporate Management 2

Module description:

Process & Quality Management

Semester	3
Academic year	2
Course code	BWBB3PQUIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

The course focuses on the following: - Basic concepts, fundamental theories, and key elements of process management - Methods of quality assurance in the production of goods and services - Methods and forms of representation of processes - Process types - Methods and procedures in analyzing and optimizing processes - Problem-solving processes - Quality tools - Quality management systems - Audits and certifications

Learning Outcomes:

Alumni will know the theoretical models, procedures, methods, and instruments in these fields, and will be able to apply them to simple tasks in the area of process and quality management.

Superior module:

Operations Management

Module description:

Purchasing & Materials Management

Semester	3
Academic year	2
Course code	BWBB3EINIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course provides students with an overview of the key elements of an efficient purchasing organization and gives them the opportunity to optimize both operational and strategic procurement processes in a company. Using various examples, students get to know the key levers to cost optimization both in theory and through numerous real-life examples. A discussion of the fundamentals of procurement monitoring and reporting as well as supplier and quality management round out this course. In particular, the course focuses on: Strategic and operational procurement management, sourcing strategies, materials management tools such as e.g. Materials classification and e-procurement, digitalization in purchasing, sustainable procurement management.

Learning Outcomes:

Alumni will know the theoretical models, approaches, methods, and instruments, and will be able to apply them to simple tasks in the field of purchasing and materials management.

Superior module:

Functions 2

Module description:

Relationship Marketing

Semester	3
Academic year	2
Course code	BWBB3REMIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

The course gives students an overview of theoretical fundamentals of relationship marketing. This includes the life cycle of needs, information asymmetries (principal agent), social penetration theory, and select consumer behavior theories. In addition, students will learn about the causes and consequences of customer satisfaction and customer retention, as well as ways to analyze and manage them.

Learning Outcomes:

Knowledge acquisition: - Be familiar with the fundamentals of RM and how it differs from CRM. - Able to distinguish and interpret different types of customer life cycles. - Capable of thinking from the customer's perspective. - Able to identify RM measures in detail and implement them at a low level. This includes knowledge of strategic and operational specificities as well as the application of certain analysis and management tools. Social skills: - Improve social skills, especially building and maintaining relationships. In addition, alumni will learn to - Capture the complexity of (business) relationships. - Develop action/solution approaches for simple practical problems and assess them in terms of implementation potential. - Present factual, logical, and structured results in smaller impromptu presentations.

Superior module:

Functions 2

Module description:

Research Methods 2 - Qualitative Methods

Semester	3
Academic year	2
Course code	BWBB3FM2IL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

- Fundamental qualitative methods in empirical social research - Quality criteria of qualitative methods - Planning, execution and evaluation of independently conducted qualitative studies - Interpretation of the results - Interpretation of existing studies - Preparation of a related academic paper

Learning Outcomes:

- Alumni will be familiar with risks inherent in surveys and their interpretations as well as with scientific and epistemological foundations. - They will be able to conduct research with a view to practical application and submit carefully contemplated recommendations for action. - They will have the ability to design qualitatively oriented research and will have the requisite knowledge to conduct and interpret in-depth interviews, focus groups, and observations.

Superior module:

Research Methods 2

Module description:

Strategic Corporate Management

Semester	3
Academic year	2
Course code	BWBB3SUFVO
Type	VO
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	final

Lecture content:

- The position of strategic corporate management within the overall concept of corporate management - The strategic management process as a crucial tool of corporate management - The concept of strategic management - Analysis of the initial situation - Analysis of the environment - Analysis of the company - Strategic analysis - Vision and mission statement - Strategy development - Strategy implementation - Strategy monitoring

Learning Outcomes:

- Understand the fundamentals of strategic management and their place within the context of corporate management - Able to systematically analyze environments and company situations - Able to develop and assess strategic options for companies in the face of incomplete information - Derive a strategy appropriate to the environmental and company situation - Formulate conditions to ensure optimal implementation and monitoring

Superior module:

Corporate Management 2

Module description:

Course titleSWSECTSTYPE

BA Colloquium

Semester	4
Academic year	2
Course code	BWBB4BAKSE
Type	SE
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

To prepare students for their bachelor thesis, a Bachelor Colloquium takes place in the 4th semester to clarify contents and organizational aspects of finding and allocating topics for their thesis. It enables students to start their work at a high-quality level both in terms of contents and as regards management of the bachelor thesis project.

Learning Outcomes:

Alumni gain the ability to identify and develop topics for their bachelor's thesis.

Superior module:

BA Colloquium

Module description:

Case Studies of Corporate Management

Semester	4
Academic year	2
Course code	BWBB4FUFUE
Type	UB
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

Application of the contents studied in normative, strategic, tactical and operational management in tasks relevant to real-life practice. The assignments result from case studies of corporate management.

Learning Outcomes:

Alumni strengthen their ability to work independently. Alumni practice logical thinking and making stringent deductions. Strategic, tactical and operational management are understood as an overall task of corporate management. Alumni strengthen their problem-solving skills. Alumni learn to argue and think from a business management perspective. Deutero learning is strengthened.

Superior module:

Corporate Management 2

Module description:

Product Management

Semester	4
Academic year	2
Course code	BWBB4PROIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	1.5
Examination character	immanent

Lecture content:

This course deals with the processes involved in developing new products. To this end, the course first describes and discusses the challenges and tasks of a comprehensive product management within the development process. Subsequently, students get to know different approaches to systematic product development. The development process will be described in its typical stages, and the class will discuss key activities and decisions of each stage. The course is rounded out with a brief outlook regarding product management and CRM as well as sustainability in product management.

Learning Outcomes:

Upon completing this course, alumni are familiar with the essential phases relevant for product development. They are able to identify, document and analyze business processes for optimization potentials. Alumni, moreover, understand to approach new product development in a processes-oriented way.

Superior module:

Operations Management

Module description:

Project Management

Semester	4
Academic year	2
Course code	BWBB4PJMIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1.5
ECTS Credits	1.5
Examination character	immanent

Lecture content:

The course focuses on the following topics: Fundamentals of project management, project assignment, planning and implementing projects within companies, planning methods at the various stages of a project, monitoring of timelines, cost, and progress, change management, crisis and conflict management as they relate to projects, evaluation processes, social skills, critical success factors, project documentation, project portfolio management, project completion.

Learning Outcomes:

Upon completing this course, alumni understand the principles of project and process management along with the implications of quality-oriented process management. They are able to initiate, control and conclude projects. Alumni know to select and apply the planning methods of different project phases.

Superior module:

Operations Management

Module description:

Standard Business Software

Semester	4
Academic year	2
Course code	BWBB4BSSIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

Students gain knowledge of the fundamental theories and applications of standard business software. This includes: - Establishing requirements for standard business management software and cataloguing required features - Developing specifications documents - Selection processes for Enterprise Resource Planning (ERP) - Cost-effectiveness comparisons and evaluation procedures - Customizing in SAP R/3 module SD, MM, documentation and version management. Students will also apply and customize select modules such as sales and procure-ment using case studies in an ERP (Enterprise Resource Planning) system.

Learning Outcomes:

Alumni will know how information technologies and systems can be used effectively and efficiently in accordance with organizational goals, and how informational content can be developed and made available according to user needs. They will also know how to use the tools of applied business informatics for core company processes to support and drive business.

Superior module:

Business Informatics

Module description:

Work Placement

Semester	4
Academic year	2
Course code	BWBB4BPRIT
Type	IT
Kind	Internship (N)
Language of instruction	German
SWS	0
ECTS Credits	6
Examination character	immanent

Lecture content:

Students get involved in the professional HR process in practice by taking on a course-related activity in a business enterprise or an organization. They prepare a reflective journal and a final report.

Learning Outcomes:

Alumni apply knowledge acquired in the course of their studies and intensify them by working with specific tasks on site. They learn to integrate themselves into business processes and are trained in teamwork skills, organization of projects and independent execution of work tasks.

Superior module:

Work Placement 1

Module description:

Specialization Finance & Accounting / 4th semester

Corporate Treasury

Semester	4
Academic year	2
Course code	BWBB4COTIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2.5
ECTS Credits	3
Examination character	immanent

Lecture content:

This course introduces the fundamentals of corporate treasury and the tasks, man-agement options, and current challenges of corporate treasury. Its focus is on the financial risks to which a company is exposed and the role of treasury in manag-ing such financial risks. Liquidity management, cash management, and working capital management in particular will be discussed in more depth. - Fundamentals of Corporate Treasury: tasks and organization -I mpact of digitalization and sustainability issues on corporate treasury - Overview of the financial risks in a company - Cyber risks and financial fraud - Financial planning as a prerequisite for risk management - Liquidity management - Cash management and liquidity management instruments (cash pooling, netting) - Working capital management

Learning Outcomes:

Alumni will know the tasks and management options of corporate treasury and will be familiar with the impact of digitalization and sustainability issues on corporate treasury. They will know the financial risks to which companies are exposed and the role of treasury in managing such financial risks. They will have an understanding of capital management tools (cash management, working capital management, liquidity management) and will be apply them.

Superior module:

Specialization Finance & Accounting / 4th semester

Module description:

Cost Management

Semester	4
Academic year	2
Course code	BWBB4KMAIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2.5
ECTS Credits	3
Examination character	immanent

Lecture content:

This course provides a comprehensive overview of the structure of a cost accounting or cost management system. It deals with the following questions: - What is the reason for using a cost accounting system and who are the recipients of the resulting information? - Which data should be used? - Which cost accounting system should be used? (standard costing, activity-based costing) - Which cost management tools should supplement the cost accounts? (target costing, product life cycle accounting, etc.) - How does cost management support sustainability management accounting? - What is the impact of digitalization on cost management?

Learning Outcomes:

Alumni will have gained detailed knowledge of cost management. They will be familiar with the main cost management methods and will be able to set up a cost accounting and cost management system according to the respective use case. They will know which factors speak for which basic cost accounting system and where that system should be supplemented by additional cost management tools. They will be familiar with the effects of digitalization on cost management and the possibilities of incorporating sustainability aspects into cost management.

Superior module:

Specialization Finance & Accounting / 4th semester

Module description:

Specialization Human Resource Management / 4th semester

Flexible Work & New Work

Semester	4
Academic year	2
Course code	BWBB4FNWIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	1
ECTS Credits	1.5
Examination character	immanent

Lecture content:

In this course, current topics of flexible working arrangements are dealt with in depth and within the context of New Work. Contents: Fundamentals and forms of flexible working hours, effects of flexible working arrangements on organizations and employees, taking ownership of one`s work, finding meaning in work, designing the workspace.

Learning Outcomes:

Alumni will be able to recognize different factors influencing the organization of working time and explain their interdependencies. They will be familiar with concepts of taking ownership of one`s work and finding meaning in their work, and will be able to reflect on these for various situations. Alumni will be familiar with different flexible work models and will be able to apply them in well-reasoned ways. They can reflect on and use practical examples to justify possible applications of different working time models. They will be familiar with current and new concepts of workspace design and will have the ability to reflect on them in well-reasoned ways.

Superior module:

Specialization Human Resource Management / 4th semester

Module description:

Labor and Social Law

Semester	4
Academic year	2
Course code	BWBB4ARSIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Course Contents: - Fundamentals of labor law, individual labor law, collective labor law - Collaboration between human resource management and co-determination bodies, role of advocacy groups - Social law fundamentals - Special issues of labor and social law - Working with practical examples.

Learning Outcomes:

Alumni will have gained a fundamental overview of the most important labor and social law issues arising in practice and their solutions. In addition to theoretical understanding, they will be capable of dealing with practical cases.

Superior module:

Specialization Human Resource Management / 4th semester

Module description:

Strategic & International Human Resource Management

Semester	4
Academic year	2
Course code	BWBB4SIHIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

This course acquaints students with material aspects of strategic and international human resource management. Contents: Strategic human resource management: HR strategies, HR policies, HR practices, HR business partners, HR structures, HR organization. International human resource management: Different cultures, approaches and tools, global recruitment, selection of international managers, global talent training, global performance management, repatriation.

Learning Outcomes:

Alumni will be able to make appropriate use of the strategic tools and methods of human resource management. They will be able to address special HR challenges in an international environment in a targeted manner.

Superior module:

Specialization Human Resource Management / 4th semester

Module description:

Specialization Logistics & Operations Management / 4th semester

Logistics Case Studies

Semester	4
Academic year	2
Course code	BWBB4LCSIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

In this course, students work to identify the relationship between the theoretical models and procedures and experience their application in practice. To this end, students prepare case studies, perform simulations and exercises that allow them to develop and implement different logistics strategies; the course also gives them the opportunity to deal with, and solve, logistically complex assignments based on real-world situations.

Learning Outcomes:

Alumni will have gained in-depth knowledge of the key internal logistics processes. They will know the different tools and instruments for optimizing logistical procurement, production, and service processes. In addition to technical input through seminars and lectures, alumni will have learned, through case studies, business simulation games or excursions, what opportunities logistics offers for business optimization. They will be familiar with methods to implement such optimizations in companies.

Superior module:

Specialization Logistics & Operations Management / 4th semester

Module description:

Production & Service Logistics

Semester	4
Academic year	2
Course code	BWBB4PSEIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	3
ECTS Credits	4
Examination character	immanent

Lecture content:

The course familiarizes students with the core tasks and concepts in production and service logistics. Further topics include: Layout planning and ensuring optimum configurations, scheduling continuous flow production, simulation-based planning in detail of production structures, potential uses of material flow simulations in production processes, fundamentals of lean management and of digitalization, value stream mapping and design, service logistics as a competitive factor.

Learning Outcomes:

Superior module:

Specialization Logistics & Operations Management / 4th semester

Module description:

Specialization Marketing & Relationship Management / 4th semester

Branding

Semester	4
Academic year	2
Course code	BWBB4BRAIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course imparts a comprehensive overview of the various areas of brand management. The course is divided into "Introduction to Brand Management" and "Special Aspects of Brand Management". Introduction to brand management: - Identity-oriented brand management - Corporate brand management - Fundamentals of brand valuation - Brand architecture - Brand transfer and portfolio management - Behavioral branding Special aspects of brand management: - Brand positioning and brand design - Corporate identity, from the logo to corporate design

Learning Outcomes:

Knowledge and understanding: Alumni will know and understand branding/brand management concepts, tools, and techniques. Apply knowledge and understanding: Alumni will be able to apply the knowledge gained to solve small case studies. Communication skills: Alumni will be able to communicate clearly and present their ideas convincingly. Study skills: Alumni will be able to study and learn autonomously based on the feed-back they receive.

Superior module:

Specialization Marketing & Relationship Management / 4th semester

Module description:

Marketing Methods

Semester	4
Academic year	2
Course code	BWBB4MAMIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	3
ECTS Credits	3
Examination character	immanent

Module description:

Practice Project

Semester	5
Academic year	3
Course code	BWBB5PPOPT
Type	PT
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	4
Examination character	immanent

Lecture content:

Students carry out a specific assignment using the project management methodology.

Learning Outcomes:

Alumni have applied and reflected on project management tools on the basis of an extensive project for a - usually non-university - client. They will have experienced the critical success factors for projects in all their phases.

Superior module:

Practice Project

Module description:

Project Coaching & Reflection

Semester	5
Academic year	3
Course code	BWBB5PRRRC
Type	RC
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	1
Examination character	immanent

Lecture content:

Each project team will be assisted in their execution of the project by an academic project coach.

Learning Outcomes:

Alumni will have applied and reflected on project management tools on the basis of an extensive project for a "usually non-university" client. They will have experienced the critical success factors for projects in all their phases.

Superior module:

Practice Project

Module description:

Work Placement

Semester	5
Academic year	3
Course code	BWBB5BPRIT
Type	IT
Kind	Internship (N)
Language of instruction	German
SWS	0
ECTS Credits	6
Examination character	immanent

Lecture content:

Learning Outcomes:

Superior module:

Work Placement 2

Module description:

Specialization Finance & Accounting / 5th Semester

International Accounting

Semester	5
Academic year	3
Course code	BWBB5IRLIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course deals with the fundamentals of annual financial statements prepared according to international standards (IAS/IFRS), consisting of a balance sheet, income statement, statement of changes in equity, cash flow statement, and notes, and highlights the fundamental differences between national and international accounting principles: - Internationalization of financial accounting and reporting - Institutional and conceptual frameworks (IASB, FASB) - Presentation of international accounting standards (IAS/IFRS, US-GAAP) - Accounting according to IAS/IFRS - Differences to accounting according to the Austrian Business Code (UGB) - Accounting in accordance with international accounting standards (IAS/IFRS) based on selected balance-sheet items - Corporate Sustainability Reporting Directive (CSRD) and ESG taxonomy and their impact on non-financial reporting - Sustainability reporting

Learning Outcomes:

Alumni will have intensified and expanded the knowledge they acquired in "Accounting and Financial Reporting 1 and 2". They will be familiar with current developments in financial accounting practice, and have been sensitized to relevant national and international aspects of external financial reporting. They will know the fundamental differences between national (UGB accounting) and international accounting (IAS/IFRS). They will also understand the consequences of the Corporate Sustainability Reporting Directive (CSRD) and ESG taxonomy for non-financial reporting and sustainability reporting.

Superior module:

Specialization Finance & Accounting / 5th Semester

Module description:

Special Aspects of Corporate Financing

Semester	5
Academic year	3
Course code	BWBB5SUFIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Financial management topics from previous courses, including in the context of digitalization and sustainability, are explored in greater depth using case studies.

Learning Outcomes:

Alumni will have gained deeper knowledge of corporate finance and will be able to analyze financial decision-making alternatives from multiple perspectives, including social and environmental perspectives. They will also be familiar with the opportunities that digital transformation brings to corporate finance.

Superior module:

Specialization Finance & Accounting / 5th Semester

Module description:

Taxation 2

Semester	5
Academic year	3
Course code	BWBB5STEIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	1
ECTS Credits	1
Examination character	immanent

Lecture content:

This course deals in more depth with the fiscal principles studied in Taxes 1 and examines how to optimize business decisions from a taxation perspective. - Recapitulation and deepening of the understanding of taxation principles: income tax, corporation tax - Optimizing business decisions from a taxation point of view, e.g. - Choice of legal entity: entity-specific differences in taxation, adequate legal entity types - Change in business form

Learning Outcomes:

Alumni will understand the fiscal consequences of business decisions and, in particular, be familiar with the fiscal principles related to the choice of and change in business form.

Superior module:

Specialization Finance & Accounting / 5th Semester

Module description:

Specialization Logistics & Operations Management / 5th Semester

Distribution Logistics

Semester	5
Academic year	3
Course code	BWBB5DLOIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

Students are given a deeper insight into the theoretical and practical aspects of distribution logistics; they will be acquainted with distribution logistics as a phase-dependent subsystem of logistics and with ways to structure and organize different areas of distribution logistics. The course focuses on: - Methods and tools for developing distribution logistics networks - Structuring logistics/transportation chains (selection of means and routes of transportation, organization of warehousing, order picking, handling and packaging) - Aspects of sustainable spare parts and disposal logistics

Learning Outcomes:

Alumni will have gained knowledge of supply chain management and be able to independently plan and optimize a simple value chain (supply chain) from supplier to producer to the retailer. They will have the necessary knowledge to use current information technologies (ERP systems) to support supply chains in meaningful ways. In addition, they will be able to systematically derive product cost and target cost by applying value analysis methods.

Superior module:

Specialization Logistics & Operations Management / 5th Semester

Module description:

Supply Chain Management

Semester	5
Academic year	3
Course code	BWBB5SCMVO
Type	VO
Kind	Elective
Language of instruction	English
SWS	1
ECTS Credits	1.5
Examination character	final

Lecture content:

The course gives students a very good understanding of SCM through presentation of the historical development, the schools of thought and different viewpoints, discussion of various definitions and of the core elements of SCM. The course will also: give students an understanding of the dynamics of networks, familiarize them with different ways of modeling supply chains, outline the particularities of international and global supply chains, discuss various approaches to configuring (international) supply chains, outline the organization and processes of waste disposal networks, discuss aspects of risk management and security management that are relevant to supply chains, and digitalization and sustainability in value creation networks.

Learning Outcomes:

Superior module:

Specialization Logistics & Operations Management / 5th Semester

Module description:

Supply Chain Management

Semester	5
Academic year	3
Course code	BWBB5SCMUE
Type	UB
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

In this practical class, students will have the opportunity to apply the theoretical knowledge gained in the lecture to real-life cases and reflect on those.

Learning Outcomes:

Alumni will have gained knowledge of supply chain management and be able to independently plan and optimize a simple value chain (supply chain) from supplier to producer to the retailer. They will have the necessary knowledge to use current information technologies (ERP systems) and digitalization to support supply chains in meaningful ways. Practical examples and case studies will also be used to discuss the topic of sustainability in supply chain management.

Superior module:

Specialization Logistics & Operations Management / 5th Semester

Module description:

Specialization Marketing & Relationship Management / 5th Semester

Marketing Case Studies

Semester	5
Academic year	3
Course code	BWBB5MCSIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	3
ECTS Credits	3
Examination character	immanent

Lecture content:

Students practice how to apply the special knowledge gained in previous courses using select case studies in the areas of "Digital Transformation" and "Sustainable Business"

Learning Outcomes:

Knowledge acquisition: - In addition to studying the fundamentals relevant to marketing practice, alumni learn to independently develop solutions to practical problems. - Furthermore, alumni will be able to formulate, discuss, and present arguments for decisions they develop for complex contexts. - Upon completion of the module, alumni will be able to deal with complex issues in a nuanced manner. Methodological competence: - Apply the theoretical-conceptual knowledge to practical circumstances and cases. - Professionally handle marketing tools and their optimal combination, i.e. develop action/solutions for practical problems. - Be able to present and argue results/solutions/ideas in a factual, logical, and structured manner and be able to demonstrate and defend the contribution of a team's result to an overall solution. Social competence: - Improve social skills by taking on and designing a presentation.

Superior module:

Specialization Marketing & Relationship Management / 5th Semester

Module description:

Pricing Management

Semester	5
Academic year	3
Course code	BWBB5PRMIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course imparts comprehensive insights into the various areas of pricing management. This includes the development and selection of pricing strategies, price-setting methods, price differentiation strategies and psychological effects and steering mechanisms in pricing management.

Learning Outcomes:

Knowledge acquisition: - Understand and be able to demonstrate the importance of pricing management to the success of a business. - Know an ideal pricing management process with the respective phases, methods and contents and be able to apply them. - Develop an example of a real-life use case with appropriate preparation and presentation to the group. - Be able to apply the theoretical-conceptual knowledge to practical circumstances and cases. Social skills: - Improve social competence (especially in terms of communication, collabora-tion, and conflict resolution) by working together on tasks and case studies in the group. - Grasp the complexity of economic systems, interdependencies, and impacts. - Develop action/solution approaches to complex practical problems and assess options for their implementation. - Be able to present and argue results/solutions/ideas orally in a factual, logical, and structured manner and be able to demonstrate and defend the contribution of a team's result to an overall solution.

Superior module:

Specialization Marketing & Relationship Management / 5th Semester

Module description:

Specialized Business Communications 2 Finance & Accounting

Specialized Business Communications for Finance and Accounting

Semester	5
Academic year	3
Course code	BWBB5CFAIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

In this course, students acquire the skills that enable them to engage in professional and effective international communications in the field of Finance and Accounting. This includes building subject-specific vocabulary by drawing on relevant sources, engaging with case studies and simulations, and producing oral and written communications as prevalent in the field of Finance and Accounting. Along the course, students further develop their language proficiency and cross-cultural skills as required for international business with English as a lingua franca.

Learning Outcomes:

Superior module:

Specialized Business Communications 2 Finance & Accounting

Module description:

Specialized Business Communications 2 Human Resource Management

Specialized Business Communications for Human Resource Management

Semester	5
Academic year	3
Course code	BWBB5CHRIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Learning Outcomes:

Superior module:

Specialized Business Communications 2 Human Resource Management

Module description:

Specialized Business Communications 2 Logistics & Operations Management

Specialized Business Communications for Logistics and Operations Management

Semester	5
Academic year	3
Course code	BWBB5CLOIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Learning Outcomes:

Upon completing this course, alumni understand the communications strategies and implementation formats as relevant for the field of Logistics and Operations Management and have acquired the subject specific vocabulary to engage in international communications activities in this specialized field. They are able to filter information from academic and scientific texts corresponding to a C1 level and convey them effectively and actively in the relevant formats.

Superior module:

Specialized Business Communications 2 Logistics & Operations Management

Module description:

Specialized Business Communications 2 Marketing Management

Specialized Business Communications for Marketing & Relationship Management

Semester	5
Academic year	3
Course code	BWBB5CMRIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Learning Outcomes:

Superior module:

Specialized Business Communications 2 Marketing Management

Module description:

pecialSization Human Resource Management / 5th Semester

Human Resource Development & Remuneration in the Digital Context

Semester	5
Academic year	3
Course code	BWBB5HRRIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2.5
ECTS Credits	3
Examination character	immanent

Lecture content:

The course deals in-depth with special and topical issues in human resource development and remuneration in the digital context. Course Contents: Strategic HR development, current digitalization approaches in personnel development, talent management, career planning, onboarding, remuneration frameworks, modern forms and systems of remuneration, current and variable remuneration models.

Learning Outcomes:

Alumni will understand models and uses of strategic human-resource development. They will be familiar with various digitalization approaches in human-resource development and will be able to assess their potential applications depending on the situation. They will be familiar with fundamental strategies of talent management, career planning and onboarding and will be able to assess their sensible use depending on the situation. Alumni will know basic remuneration parameters and can define modern forms and systems of remuneration that are appropriate to the respective situation. They will be able to analyze, reflect on, and evaluate current variable remuneration models.

Superior module:

pecialSization Human Resource Management / 5th Semester

Module description:

Organizational Development & Performance

Semester	5
Academic year	3
Course code	BWBB5OEPIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2.5
ECTS Credits	3
Examination character	immanent

Lecture content:

This course covers fundamental topics in organizational development and performance management. Course Contents: Fundamentals of organizational development, the Learning Organization, key organizational development theories, organizational development stages, large group intervention methods, performance management at the individual level (e.g. structured performance reviews), at team level (e.g. objectives & key results), and at the organizational level (e.g. dashboards).

Learning Outcomes:

Alumni will understand the principles and the mindset for sustainable organizational development (OD) and know how they differ from traditional (project) management methods. They will know key models of the learning organization in companies and how they can be implemented. They will be able to assess the actionability of fundamental organizational develop-ment theories. Alumni will be familiar with the stages of the organizational development process and will be able to apply them to smaller OD projects. They will be able to apply selected large group intervention methods to smaller prob-lems. Alumni will be familiar with performance management approaches at the individual, team and organizational levels and will be able to assess their usefulness in a given situation.

Superior module:

pecialSization Human Resource Management / 5th Semester

Module description:

Course titleSWSECTSTYPE

Bachelor`s Degree Final Exam

Semester	6
Academic year	3
Course code	BWBB6BAPBP
Type	BP
Kind	Compulsory
Language of instruction	German
SWS	0
ECTS Credits	1
Examination character	final

Lecture content:

The final exam takes for a bachelor`s degree takes place before a board. The board (Examination Senate) is composed of three members: - the chairperson - the supervisor of the bachelor thesis and - a subject-expert examiner. The bachelor's degree final exam consists of questions on the following two examination parts: 1. Discussion of the Bachelor thesis (takes place with the supervisor) 2. their connections with relevant fields within the curriculum, in particular with the core fields in the department in which the Bachelor thesis was written (discussion with a sub-ject-expert examiner). Note that: 1. the term "connections" means that all questions in the second part of the examination must relate to the topic of the bachelor thesis and can be derived from it, 2."relevant fields within the curriculum" means selected courses in the department in which the bachelor thesis was written, excluding courses in specializations.

Learning Outcomes:

The aim of this final exam is for the student to demonstrate the following skills: The competence to reflect on and argue a complex issue with a subject-expert examiner. The ability not only to reproduce acquired knowledge, but to make connections between knowledge elements. Solid knowledge of business management at bachelor level.

Superior module:

Bachelor`s Degree Final Exam

Module description:

Bachelor`s Thesis & Coaching Seminar Summer Semester

Semester	6
Academic year	3
Course code	BWBB6BASSE
Type	SE
Kind	Bachelor thesis
Language of instruction	German
SWS	1
ECTS Credits	9
Examination character	final

Lecture content:

Present and reflect on their working progress; "defend" their work before the course instructors and colleagues.

Learning Outcomes:

With their Bachelor's thesis, alumni prove their ability to work independently on a subject relevant to their field of studies within a set time frame, reflecting on complexities using scientific methods in the form of seminar papers, or theoretically reflective work placement/project reports, and to present their findings in a clear and structured way. Upon completion of this course, alumni will be able to identify the problems of tasks, understand complexities and interdependencies, systematize thoughts, structure content clearly, find solutions by applying adequate solution methods and present them convincingly based on a chain of argumentation.

Superior module:

Bachelor`s Thesis

Module description:

Fireside Chats

Semester	6
Academic year	3
Course code	BWBB6KAMSE
Type	SE
Kind	Compulsory
Language of instruction	German
SWS	0
ECTS Credits	1
Examination character	immanent

Lecture content:

The seminar consists of a series of lectures referencing actual company practice, where experts and professionals from companies and organizations present topical management issues and discuss them with the students. Through the active involvement of regional companies, the seminar ensures a high degree of hands-on orientation.

Learning Outcomes:

Alumni will have gained deeper insights into current business and management issues. Through the subsequent discussion and the preparation and follow-up of the presenta-tions by external expert practitioners, they will have acquired argumentation and communication skills relevant to the corporate context and will be up to date on current business management challenges at companies.

Superior module:

Corporate Management 3

Module description:

Self-Directed Learning

Semester	6
Academic year	3
Course code	BWBB6SLRIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

Second execution and processing of the analysis sheet on self-regulation. The focus of this course is on personal coaching, where the combined analysis of the results of the initial analysis from the "Self-Organization & Communication" course (first semester), the goals derived from that, the experiences that have been made in the meantime, and the results of the second analysis sheet serves as the basis for identifying strengths and weaknesses, developing new recommendations for action, and recognizing already solid strengths.

Learning Outcomes:

In combination with the course in "Self-Organization & Communication" (first semester), alumni will will have learned methods to challenge and analyze learning and thinking patterns and, if necessary, dismantle and restructure them. They will understand their individual needs and will be able to handle projects/tasks more efficiently and accurately, thus improving the outcome in the professional, social and cultural context. They will be able to deal with and reflect on feedback in an adequate manner. Through an increased ability to self-regulate, they will be able to adapt their initial response to stressful situations in a way that allows a targeted and constructive second response and better stress management. By carrying out the initial analysis and coaching for a second time, alumni will be able to recognize progress and develop recommendations for future action.

Superior module:

Social Skills 2

Module description:

Work Placement

Semester	6
Academic year	3
Course code	BWBB6BPRIT
Type	IL
Kind	Internship (N)
Language of instruction	German
SWS	0
ECTS Credits	5
Examination character	immanent

Lecture content:

Learning Outcomes:

Superior module:

Work Placement 2

Module description:

Specialization Finance & Accounting / 6th semester

Financial Statement Analysis and Company Valuation

Semester	6
Academic year	3
Course code	BWBB6BIUIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The focus of this course is on analyzing and valuating companies. Students are acquainted with the fundamentals of financial statement analyses and the most widely used company valuation methods. - Fundamentals of company analyses and valuations - Reasons for and objectives of company analyses - Financial statement analyses from various perspectives (financial position, cash flows, and financial performance) - Key company analysis metrics - Company analyses from a sustainability perspective - Company valuation methods from a buyer`s and a seller`s perspective

Learning Outcomes:

Alumni will be familiar with and can apply the methods used in company valuations and balance sheet analyses. They will be able to analyze and evaluate annual financial statements as regards financial position, cash flows, and financial performance, using appropriate metrics. They will be able to determine company values using various methods and will be familiar with the advantages, disadvantages, and problematic aspects of the respective methods.

Superior module:

Specialization Finance & Accounting / 6th semester

Module description:

Strategic & Value-oriented Management Accounting

Semester	6
Academic year	3
Course code	BWBB6SWCIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course deals with the fundamental instruments of strategic and value-oriented management accounting. Special attention is paid to the importance of strategic management accounting and especially, of value-oriented management accounting within the context of corporate management. Topics include: - Fundamentals of strategic management accounting - Strategic planning and monitoring process - Value-oriented concepts - Planning and monitoring ESG aspects - Potentials of business analytics for strategic and value-oriented management accounting (predictive analytics, big data)

Learning Outcomes:

Alumni will understand the purpose of strategic management accounting, know the most important instruments and methods for strategic planning and monitor-ing as well as methods of value-oriented corporate management. They will know how to integrate economic as well as social and ecological goals into corporate management, and which strategic tools to use to plan and monitor them.

Superior module:

Specialization Finance & Accounting / 6th semester

Module description:

Specialization Human Resource Management / 6th semester

Employer Branding & Recruiting in the Digital Context

Semester	6
Academic year	3
Course code	BWBB6BRDIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

This course deals with special issues and topics of the company as an attractive employer in terms of recruiting and selecting personnel with special consideration of the current digital and agile challenges. Course Contents: Employer branding in the context of digitalization, job profile, current challenges of recruitment in the agile and digital context, employee selection interviews, assessment center.

Learning Outcomes:

Alumni will be able to use current employer branding and recruitment methods and tools within a digital and agile context in a targeted manner. They will have the ability to professionally conduct recruitment interviews and assessment centers for employee selection purposes.

Superior module:

Specialization Human Resource Management / 6th semester

Module description:

People Analytics & SAP

Semester	6
Academic year	3
Course code	BWBB6PASIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

This course covers digitalization topics in various fields of People Analytics and in SAP HR. Course Contents: - Fundamental applications of people analytics in different HR processes - Use of latest digital technologies in various HR processes such as artificial intelligence, machine learning, neural networks, big data, business analytics - Define key performance indicators for HR - Practice, apply, and reflect on the SAP Human Resource Information System (HRIS) for HR.

Learning Outcomes:

Alumni will have gained fundamental knowledge of the use of people analytics in various HR processes. They will understand the latest digital technologies as they relate to different HR pro-cesses and digital transformation such as artificial intelligence, machine learning, neural networks, big data, and business analytics, and will be able to reflect on them. Alumni will be able to define key performance indicators for HR in a targeted manner and apply them in conjunction with digital technologies. They will have gained an overview of the use of the SAP Human Resource Information System (HRIS) for HR.

Superior module:

Specialization Human Resource Management / 6th semester

Module description:

Specialization Logistics & Operations Management / 6th Semester

Procurement Logistics

Semester	6
Academic year	3
Course code	BWBB6BLOIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Students will have gained an overview of the different methods of materials requirements planning, essential optimization methods such as assessing optimal order quantities, and cost optimization by means of different warehousing strategies, as well as more in-depth insights into materials management tools and methods.

Learning Outcomes:

Superior module:

Specialization Logistics & Operations Management / 6th Semester

Module description:

Value Analysis

Semester	6
Academic year	3
Course code	BWBB6WEAIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Students are acquainted with the key elements of a value analysis. They know the goals and prerequisites for applying different methods such as functional analysis, product calculation, QFD, test planning or FMEA. Using real-life examples, they will get to know and learn to apply the methods.

Learning Outcomes:

Superior module:

Specialization Logistics & Operations Management / 6th Semester

Module description:

Specialization Marketing & Relationship Management / 6th semester

Digital Marketing

Semester	6
Academic year	3
Course code	BWBB6DMAIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Growing importance of the Internet Economy/Digital Economy, key concepts, history, special characteristics, technology and services of the Internet, basic parameters of Internet marketing and e-commerce, Internet as an electronic market platform and e-business models, concept development for Internet marketing (goals, strategies, actions). Implementing and monitoring Internet marketing and e-commerce in practice, future of the Internet Economy Digital marketing methods: Ways of doing marketing with small budgets, integrating the Internet and the media, planning and executing specific activities.

Learning Outcomes:

Knowledge acquisition: - Alumni will understand the fundamentals of digital marketing and their impact on a company's marketing activities. Methodological competence: - Alumni will know the various digital marketing performance metrics and know how to apply them. Social competence: - Alumni will be able to classify and develop digital marketing measures for companies based on the acquired knowledge.

Superior module:

Specialization Marketing & Relationship Management / 6th semester

Module description:

Sales Management

Semester	6
Academic year	3
Course code	BWBB6VEMIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Goals and tasks of sales, sales channel depth and width, main types of sales, primary sales organization models (by function, geography, customer, product), scope and tasks of strategic and operational sales planning, basic requirements of a sales information system, key monetary and non-monetary incentive systems in sales, core duties of sales control systems.

Learning Outcomes:

Knowledge acquisition: - Upon completion of the course, alumni will have gained an in-depth understanding of the issues underlying the choice of the sales structure to be set up. - Alumni will be able to define different priorities for the sales structure and identify appropriate management measures, especially for export efforts, taking into account relationship management. - They will be familiar with different ways of setting up sales control systems. Methodological competence: - Using practical cases carried out for sub-areas, alumni will be able to develop solutions that are both theoretically sound and meeting real-life requirements. Self-competence: - Creativity in developing bases for decision-making in situations with limited information on the sales orientation. - Action in situations of conflicting information. - The course also strengthens the alumni' abilities to create an open dialog on issues and problems and to reflect on, discuss and prioritize options for sales management in active reflection processes.

Superior module:

Specialization Marketing & Relationship Management / 6th semester

Module description:

Legend
Semester	Semesters 1, 3, 5: courses held only in winter semester (mid-September to end of January), Semesters 2, 4, 6: courses held only in summer semester (mid-February to end of June)
SWS	weekly contact hours over 14 weeks in semester (example SWS 2 equals 28 contact hours for the whole course
ECTS Credits	Work load in ECTS credits, 1 ECTS credit equals an estimated 25 hours of work for the student
Type	BP = Bachelor final exam DP/MP = Master final exam IL = Lecture with integrated project work IT = Individual training/phases LB = Lab (session) PS = Pro-seminar PT = Project RC = Course with integrated reflective practice RE = Revision course SE = Seminar TU = Tutorial UB = Practice session/Subject practical sessions VO = Lecture

Name	Purpose	Lifetime	Type	Provider
_ga	Used to distinguish users.	2 years	HTML	Google
_gid	Used to distinguish users.	1 day	HTML	Google
_dc_gtm_UA-7497985-1	Used by DoubleClick (Google Tag Manager) to help identify the visitors by either age, gender or interests.	2 years	HTML	Google
_gali	Used by Google Analytics to recognize clicks on different links with the same link target.	1 minute	HTML	Google

Name	Purpose	Lifetime	Type	Provider
uslk_umm_101023_s	In addition to the technical details of the widget status and messenger status, it contains IDs of existing contacts so they can be recognized when visiting again ("reauth", "uuid", "token").	1 years	HTML	Userlike
uslk_s	Userlike Session Cookie	1 years	HTML	Userlike
uslk_e	Userlike Expire Cookie	1 years	HTML	Userlike