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Huvudmenyn dold.
Kursplan:

Företagsekonomi med internationell inriktning B, 30 hp

Engelskt namn: International Business Administration B

Denna kursplan gäller: 2012-01-16 till 2012-08-26 (nyare version av kursplanen finns)

Kurskod: 2FE095

Högskolepoäng: 30

Utbildningsnivå: Grundnivå

Huvudområden och successiv fördjupning: Företagsekonomi: Grundnivå, har mindre än 60 hp kurs/er på grundnivå som förkunskapskrav

Betygsskala: Tregradig skala

Ansvarig institution: USBE Företagsekonomi

Beslutad av: Handelshögskolans styrelse, 2009-06-06

Reviderad av: lewi0001, 2010-10-12

Innehåll

The objective of this course is to give the student an integrated basic education within the area of business administration, taking an international perspective. The modules are: 1. Financial Accounting, 7.5 ECTS 2. Foundations of Finance, 7.5 ECTS 3. Entrepreneurship and Enterprise Resource Planning Systems, 7.5 ECTS 4. Research Methodology in Business Administration, 7.5 ECTS The course shall, besides offering a basic understanding of business administration, also provide the student with an understanding of economic problems and their relations on society, company/organization and individual level. Included are also perspectives on methods practicable in companies and organizations. Module 1. Financial Accounting 7.5 ECTS An understanding of how to use, interpret, and analyze financial reports is important for those operating in an international business environment. The international financial reporting standards are introduced through a brief overview of financial accounting concepts and a description of the general accounting model. The interpretation of specific business transactions and approaches to the preparation of financial reports are also taught in this module. The approach enables students to see how accounting information is used, interpreted, and analyzed in real world decision making. The students will get an introduction and practical use of business systems in order to understand business processes. Expected learning outcomes After completing this module, the student should be able to: - understand the basics of double-entry book-keeping - possess the basic skills involved in analyzing, interpreting, and using information financial reports. - describe the content and identify the links between the balance sheet, the income statement, the statement of cash flows and supplemental disclosures - explain and analyse the development of international financial reporting standards and standard harmonization in accounting - have skills to independently analyze, and interpret financial reports - at an introductory level understand how to use business systems. Focus of instruction This course module is presented through lectures, discussions, exercises and a project. Examination modes Examination will be based upon a written comprehensive examination, compulsory excercises and a project. The project is evaluated on both the written analysis and oral presentation. Module 2. Foundations of Finance 7.5 ECTS This module is intended to introduce participants to the fundamental concepts of finance for business purposes. It is an introductory course that will define basic concepts used in financial management with an emphasis on understanding risks and returns associated with the investment decision. The approach taken is operational, i.e. that of the middle manager, someone who must be able to use the decisions of a comptroller of Chief Financial Officer to defend and promote projects within their own division of a firm. This approach is also useful for the entrepreneur who must understand the concepts presented by bank managers and accountants, but who is most urgently in need of an understanding of key operational decisions in finance. Those who find the subject interesting may decide to continue in finance and expand their knowledge from these fundamentals to a broader understanding of capital markets, financial management of capital structure and corporations through additional courses available at the C- and D- level. Expected learning outcomes After completing this module, the student should be able to: - describe key financial terms - explain the basic principles of financial management and their consequences for decision making in business - utilize tools to asses the impact of business financial decisions and calculate the value of projected cash flows - explain the concept of risk as used in finance as well as being able to measure systematic and unsystematic risk - apply capital budgeting techniques and undertake sensitivity analysis using spread sheets - explain factors that affect the optimal capital structure of a business. Focus of instruction The course is constructed of lectures, tutorials, workshops and individual consulting. Examination modes Tutorials: (Satisfactory or Unsatisfactory only) Student preparation for tutorials is essential. Tutorial assessment will be based on the student’s contribution to discussions. Tutorial tasks will be provided on the course web site. Participation is mandatory on 3 out of 4 tutorials. Spreadsheet Analysis: (30 % of module assessment) Students will be presented with a case study of an international business proposition to analyze. Assessment details will be presented with the case study. Posted assignments must be received by the due date/time. It will count toward 30 % of the final mark and must be completed at a satisfactory level. Examination details: (70 % of module assessment) The final exam, covering material presented in lectures, tutorials and workshops throughout the term will be held at a date to be set by the University. It will count toward 70% of the final mark and must be completed at a satisfactory level. See also note 6 below. Module 3. Entrepreneurship and Enterprise Resource Planning Systems 7.5 ECTS In this module the students are introduced to entrepreneurship as a phenomenon and knowledge area. The main purpose is to develop the knowledge of and understanding for entrepreneurship and business development processes. During the module, the development of the concept and academic discipline of entrepreneurship are discussed. The concept of entrepreneurship is problematized and the multidisciplinary character of the area is outlined. The entrepreneurial perspective based upon the idea of social agency is compared to the management perspective, which has primarily dominated earlier courses in the International Business Program. The focus of this module is entrepreneurship related to business development, both as manifested in the establishment of new ventures and in the renewal of existing firms. A central question is: How are entrepreneurial processes developed and what are the main driving forces in the development process? The driving forces are found in the entrepreneur/the entrepreneurial team as well as in their dynamic context. Questions about what entrepreneurial activity is, and how entrepreneurial approaches relate to current trends in the society and structural changes, are illuminated with help of theoretical discussions and practical examples. The majority of these discussions are organized in the form of thematic student lectures. The themes are approached from an international point of view, for example through comparisons between countries. To be able to conduct business development in a successful way, access to, and managing supportive systems are of crucial importance. This module will deal with these issues by having computer based exercises in using supporting systems in the decision process. Expected learning outcomes After completing this module, the student should be able to: - describe and problematzise the concept of entrepreneurship and the entrepreneurial perspective - describe and analyze the entrepreneurial process, its drivers, characteristics and context - apply theories about entrepreneurship to real life situations - take initiatives and independently develop a business idea and use knowledge gained from earlier courses in business administrative in order to develop this idea in a business plan sketch - use the main information resources in the entrepreneurship field - plan and perform a presentation within a theme about entrepreneurship as well as argue for and sell a business idea - show competence regarding what business processes support systems that are available for business development. Focus of instruction The education in entrepreneurship shall also contribute to developing students’ creativity, ability to take initiative and their action orientation. The pedagogical idea of the course therefore builds on key words such as theoretical abstraction and practical activity in interaction with student activity and students’ ability to learn in interaction with others. Various teaching methods are used during the course. A minor number of lectures of introductory and orientation character are supplemented with guest lectures by researchers, entrepreneurs and others, who work with entrepreneurship and business development in practice. Learning activities that focus student initiative and action orientation dominate during the course. During the course will the students, as an integrated part of the course, have the possibility to practice his/her capacity to obtain information about a theme and through a student lecture communicate theoretical ideas and connect them to real life businesses and/or entrepreneurs. Students will also perform a business development assignment. The assessment means that students formulate an idea and a business plan for a company’s continued activity. The assessment is presented through an oral presentation and a written report, which will be discussed in a seminar. The work with these assignments is performed in smaller groups. Literature seminars may also be used. Examination modes The students are assessed through an individual home-exam, a student lecture and a business development assignment. See also note 6 below. Module 4. Research Methodology in Business Administration 7.5 ECTS The overarching aim of this module is to acquire a basic knowledge of scientific paradigms and research methods. Further, the aim is to develop the student’s ability to first, conduct and in written form report a scientific study, and second, to evaluate and use scientific as well as other reports. The module begins with a discussion on the process of knowledge creation, with an emphasis on the production of scientific knowledge. Important building blocks in this process are frames of reference, scientific ideals, problem formulation, scientific approaches and methods for data collection and analysis. Particular emphasis is placed on the importance of a well though-out choice of topic, problematisation, and a careful specification of the problem statement (research question). The general scientific approaches (primarily induction and deduction) are penetrated and connected to different types of research strategies. Further, the possibilities and limitations of quantitative and qualitative methods are discussed. Methods for sampling and data collection are scrutinized, among other things based on the possibilities of accessing information. The module also includes activities that develops the student’s ability to find information in databases, to use different types of information in an appropriate manner, and to evaluate this information and the sources according to relevant criteria. Expected learning outcomes After completing this module, the student should be able to: - describe the basic features of the main scientific ideals, and explain how different values and perspectives influence the process of knowledge creation - describe the different characteristics of qualitative and quantitative methods and evaluate the suitability of different methods to solve different types of research questions - search, evaluate and use different types of information on a basic level - argue for the formulation of a particular problem (research question), scientific strategies and methodological choices, and analyze an empirical and theoretical material - critically examine a report from different perspectives - in cooperation with other students, independently conduct a scientific study. Focus of instruction Lectures, seminars and supervision are the cornerstones of the teaching method during this module. Attendance is obligatory for activities that are part of the examination. Examination modes Examination will be based upon individual written and/or oral examination, and the writing of a paper. The Swedish testing method “dugga” may be used to examine parts of the module. See also below.

Förväntade studieresultat

See respectively module.

Behörighetskrav

Univ: Minst 22,5 hp av kursen International Business Administration (2FE012) eller motsvarande.

Undervisningens upplägg

See respectively module.

Examination

Examination of modules 1-4 will be based upon the student’s active participation in seminars, a written comprehensive examination (tentamen), and successful completion of group or individual coursework as assigned. All examination will be in English. The following grading system will be used: Pass with distinction (Väl godkänd, Vg, 75% or more), Pass (Godkänd, G, 50% or more) Fail (Underkänd, U, less than 50%). To receive the grade Pass with distinction in the course, the student must have achieved that grade at 3 of the 4 modules. In case of failure on seminar participation or individual and group assignments, compensating assignments must be completed in accordance with instructions given on each occasion. Students who do not pass the written examination will be offered a re-examination opportunity within a month. Beyond that, additional opportunities to complete the written examination normally arise every academic year one-week prior to the start of the autumn term. When a student has failed an examination on two occasions, he or she has a right to have another grading teacher. A written request for an alternative examiner should be handed to the director of studies no later than two weeks before the next examination opportunity. Rules and regulations concerning the production of academic texts and correct referencing will be applicable to all written assignments. Lectures are normally not obligatory. However attendance is expected because the lectures are designed to facilitate students towards achieving course specific learning objectives. In addition lectures often provide insightful explanations of, and can supplement and provide contrast to, the course litterateur and other relevant course materials. Student who has passed an examination can not redo the examination to get a higher grading. Grades on the course are awarded when students have passed all examinations and compulsory course elements. Academic credit transfer Academic credit transfers are according to the University credit transfer regulations.

Litteratur

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