Winter Semester

LEARNING OUTCOMES/SKILLS
By completing the module students have the following knowledge and skills:

• They can describe the basics of international management and essential institutional conditions regarding to international usiness activities.
• They are able to explain strategies of internationalisation and forms of organisation of international companies.
• They can describe concepts and key tasks of management accounting as well as the role of the controller in different countries.
• They are able to consider influencing factors of trend and implementation of management accounting, processes of divergence as well as convergence and their effects on management accounting.
• They are able to explain the influences of national culture on management accounting due to common theories.
• They can apply different quantitative and qualitative management accounting instruments relating to international business activities.
• They can identify concrete problems in international companies, classify, analyse and solve them with the help of adequate management accounting instruments.
• They can understand and explain the interface function of management accounting and the cooperation between management accounting and other corporate functions in the context of international business activities.
• They have the ability to organise reading material and information from up-to-date specialist literature, to analyse and critically interpret it.

CONTENT OF THE MODULE

• Strategies of internationalisation
• Organisational structures
• International comparative management accounting
• Role of the controller and the functions of management accounting in different countries
• Cultural influences on management accounting
• Appliance of different strategical management accounting tools related to international context
• Management of exchange rate risks
• Selected problems of management accounting in hyperinflationary countries
• Selected aspects of management accounting within different areas of operation
• Selected aspects of international transfer prices
• International information management

Requirements
Basic knowledge in cost accounting as taught in the module 5 CFR 22 “Internal Accounting (Internes Rechnungswesen)” is recommended.
Materials used for the course

• PowerPoint slides, specially developed exercises, references to scientific articles
• If applicable, presentation of scientific, subject-specific articles

Exam
Written examination (1.5 hours) or assignment

LEARNING OUTCOMES/SKILLS

At the end of the module the students are able to differentiate between the different aspects of international marketing. They are able to apply the 4 Ps in the international environment and to analyse and evaluate the different needs of the markets to
achieve the marketing goals. Finally they are able to create marketing strategies for internationally operating companies.

CONTENT OF THE MODULE

• International marketing as a coordinative task
• Forms of market internationalisation (market selection and evaluation)
• Market entry strategies (waterfall and shower strategy)
• Specialties of the int. marketing mix (4 Ps)
• Degree of standardisation and differentiation in marketing
• Coordination cultural distances of the markets
• The use of customer satisfaction analysis as the basic for a strategy building process
• The use of CRM in international marketing with regard to the coordination process
• Current topics referring to international marketing

Requirements

None

Methodology
Studying the slides used in class, reading the basic literature (International Marketing by Prof. Dr. Klaus
Backhaus, University of Münster), preparing tasks in form of cases or simply about current issues like the
discussion around CETA and the influence on marketing.
Exam
Written examination of 90 minutes or presentation of 80 minutes plus free discussion of 10 minutes. The evaluation is according to the whole content of the 24 lessons during the semester. Points are given in the written exam for keywords, math
problem and the general impression whether the student has understood the topic.
Literature

• Backhaus, Klaus, Büschken, Joachim u. Voeth, Markus: Internationales Marketing
• Meffert, Heribert u. Bolz Joachim: Internationales Marketing Management
• Kottler, Philip u. Bliemel, Friedhelm: Marketing Management
• Current issues of journals like Harvard Business Review

LEARNING OUTCOMES/SKILLS

By completing the module students dispose of the following skills:

• They are able to explain the characteristics of the international human resource management (IHRM) in contrast to the purely nationally oriented human resource management (HRM).
• They are able to describe the central issues of HRM in an international context.
• They have the ability to understand and describe the effects of the internationality of companies on the various areas of activity of HRM.
• They are capable of analysing fundamental problems of HRM and deriving strategic and operational measures.
• They are able to apply what they have learned to practical case studies.

CONTENT OF THE MODULE

• Introduction and basics of IHRM: group work related to the delineation between HRM and IHRM on the basis of articles
• International recruitment and selection: exercise sheet to be worked out in intercultural groups; analysis of job descriptions for international HR managers (real cases) and derivation of improvement potential
• Personnel placement across the borders: exercise sheet to be worked out in intercultural groups; analysis of job descriptions for international HR managers (real cases) and derivation of improvement potential
• Personnel development and evaluation of efficiency in international companies: group work on designing successful global performance management at the example of Germany, China and the USA
• Development of intercultural competence: cultural comparison of home country to further countries on the methodical basis of the Hofstede model; self-assessment of intercultural preferences on the methodical basis of the IPT tool; role play related to a business practical example – an international project in the tensionfield between economic success and relationship orientation; cultural analysis for China on the methodical basis of the IPT tool; role play related to a business practical example – negotiations with Chinese business partners; cultural analysis for India on the methodical basis of the IPT tool; role play related to a business practical example – feedback with Indian business partners
• International charge determination: calculation of target gross income in case of assignments on the basis of the balance sheet approach
• Organisation of international cooperation: group work on effectiveness of different media use in the frame of virtual leadership and virtual teamwork

Requirements
Basic knowledge in human resource management and business organisation as taught in the  module “Principles of Business
Administration (Grundlagen der BWL)” (5 MG 02) is recommended. Advanced knowledge in human resource management as taught in the modules 5 P/O 01 “Leadership (Personalführung)” as well as 5 P/O 32 and 5 P/O 35 “Human Resources Management 1 and 2 (Personalwirtschaft 1 und 2)” is also recommended.

Materials used for the course
Set of slides, exercise sheets, articles, real business cases, templates for cultural assessment and comparison, templates for
calculating target gross income

Further particularities: guest lectures held by business professionals – globally leading regional enterprises

Exam
Written examination (1.5 hours)

LEARNING OUTCOMES/SKILLS
By completing the module students are able to

• describe the fundamentals of the production and logistics networks in a global environment,
• handle problems in the field of production and logistics management under realistic conditions (time pressure, uncertainty and changing economic conditions) independently,
• identify, assess and present action alternatives due to company and environmental analyses under consideration of interdependence between functions and areas of influence of an international operating company,
• select usual techniques and work methods which are used in the production, logistics and business administration and apply them relating to the case,
• frame strategic objectives and consider or adjust them in the case of repeated operational decisions,
• recognize interdependencies between internal and external corporate influences and take account of them during the process of planning and decision making,
• organise work in teams under consideration of the project management and to record results of the process of planning and decision making,
• present and stand up for the projects results in front of other team members and outsiders.

CONTENT OF THE MODULE
Operational planning, decisions andmonitoring relating to procurement,
manufacturing and distribution:

• Raw materials procurement (supplier, quantity, just in time (JIT), warehouse, entry inspection)
• Transportation (warehouse, wholesalers, customers)
• Human resource decisions (recruitment, rationalisation measures, coaching)
• Price differentiation (wholesalers, end customer)
• Freight forwarder vs. transport companies (bid comparison, delivery priority)
• Sales (price, customer service)

Strategic planning, decisions and monitoring relating to procurement, manufacturing and distribution:

• Fundamental orientation (make or buy (MoB), e-commerce, internal process optimisation, suppliers, order quantities, delivery cycle)
• Establishment of regional warehouses (structure, purchase, cooperation)
• Strategic alliance (cooperation with suppliers of trading goods) — Logistics service provider (short or long-term cooperation)

Requirements
Basic knowledge in the field of production and logistics is recommended.
Materials used for the course
PowerPoint slides, smart board, videos, guest lectures (e.g. managers from UPS and Wallenius Willhelmsen)
Kinds of assignments the students will complete
Group work (e.g. preparing and presenting a poster on logistical challenges and solutions in different countries), solving
qualitative and quantitative case studies
Exam
Combination of project work and paper and presentations in case of a business game or written examination containing only essay questions (1.5 hours)
Literature

• Bowersox, D. J.; Closs, D. J. & Cooper, M. B. (2013), Supply Chain Logistics Management, McGraw-Hill/Irwin.
• Czinkota, M.; Ronkainen, I. A., & Moffett, M. H. (2011), International Business, Wiley.
• Heizer, J.; Render, B. & Munson, C. (2017), Operations Management: Sustainability and Supply Chain Management, Pearson.
• Hill, C.W.; Hult, G. T. M. (2018), Global Business Today, McGraw-Hill.
• Jacobs, R. & Chase, R. (2017), Operations and Supply Chain Management, McGraw-Hill.

LEARNING OUTCOMES/SKILLS
By completing the module students dispose of the following skills:

• They can explain basic terms in the context of taxation of individuals, corporations and business partnerships.
• They are capable of describing the procedure of the determination of the income tax, corporation tax and trade tax.
• They are able to explain several types of legal forms connected to the legal consequences.
• They are able to apply their knowledge in tax cases recognizing the fiscal problems and assigning the correct legal consequences.
• They can explain the problems of double taxation and the steps in relation to their reduction.
• They can assess tax regulations.

CONTENT OF THE MODULE

• Company profit taxes: income tax, corporate tax, trade tax
• Taxation of national companies regarding various forms of organisations
• Fiscal configuration (for example tax group, transfer of company assets, restructuring)
• Basics of the international corporate taxation like double taxation, less taxation, double taxation agreements and European law
• Taxation of foreign investors in Germany (inbound investments)
• Taxation of international activities of domestic investors (outbound investments)
• Determination of profits (transfer prices, determining business success)

Requirements
None
Exam
Presentation = 50% and written examination (60 min) = 50%
Literature

• Doernberg, R.L.: International Taxation in a nutshell

PART 1 OF THE COURSE:
INTERNATIONAL HUMAN RESOURCE MANAGEMENT LEARNING OUTCOMES/COMPETENCIES
By successfully completing this module, students have acquired the following knowledge and skills:

• They are able to explain the particularities of International Human Resource Management (IHRM) in delineation to purely nationally oriented Human Resource Management (HRM).
• They are able to understand and describe theimpact of enterprises’ internationality on different action fields of HRM.
• They are capable of analyzing basic problems of IHRM and deriving targeted strategic and operational actions.
• They are able to apply the acquired knowledge to practical business cases.

CONTENT OF THE MODULE

• Introduction and basic principles of IHRM
• International HR deployment and recruiting
• Intercultural competence development
• HR development and performance measurement in internationally operating enterprises

Participation requirements
Basic knowledge of HRM, such as conveyed by module “Principles of Business Administration (Grundlagen der BWL)“ (5 MG 02) is recommended.

PART 2 OF THE COURSE:
INTERNATIONAL BUSINESS LAW

LEARNING OUTCOMES/COMPETENCIES
After having successfully taken part in the course, participants are able to explain and apply the legal framework for nternational commercial contracts as well as the basic essentials of contract types, content and legal consequences of typical contract clauses used in international business transactions.
CONTENT OF THE MODULE

• Legal framework of international commercial contracts
• Essential contract types, in particular international sale contracts and their legal basis (CISG and Incoterms)
• Legal impact of typical contractual provisions in international commercial contracts
• Dispute resolution: litigation and arbitration

Participation requirements
None
Design of examination (both parts)
Written exam or possibly oral exam
Requirements for credit assignment (both parts)
Passing of exam 

LEARNING OUTCOMES/COMPETENCES
This course provides students with the skills to apply quantitative and analytical methods to make informed business decisions within a management and finance context. The course emphasizes data-driven approaches, covering statistical analysis and predictive modelling methods that are essential for effective management (of financial decision making). Through practical case studies (e.g. in finance or management accounting), students will learn to utilize data analysis tools to enhance decisionmaking processes.
CONTENTS

• Introduction to Data-Driven Management: Understanding the importance of data in managerial decision-making and an overview of analytical tools and techniques.
• Descriptive and Inferential Statistics for Management: Techniques for summarizing data and making inferences to
• support business decisions.
• Predictive Analytics and Modelling: Methods such as regression analysis and forecasting to predict future trends and outcomes.
• Data Collection and Management: Best practices for data sourcing, cleaning, and organizing to ensure data integrity
• and usability. 
• Case Studies: Applying analytical methods to real-world scenarios to solve business problems and improve management practices.

Participation requirements
Basics in statistics
Form of assessment
Written or oral exam
Requirements for credit assignment
Passing of exam

COURSE DESCRIPTION
This course provides first an overview of mobile business and then a focus on special areas like mobile marketing and
mobile payment.
COURSE OBJECTIVE
The goal is to provide a systematic presentation of the operational practices of (international) mobile business, including instruments of the mobile business system, technologies, applications and the (international) market. The course aims to impart an awareness of the continuous changes in these major fields, alongside with changes in international mobile business approaches, market strategies and practices. Its objective is to analyze the nature of mobile business at the international, regional, national, institutional and corporate levels, to provide the student with an understanding of the concepts and techniques related to international mobile business operations and to discuss the major current events in this field. Main topics are technical basics, economic fundamentals, mobile application scenarios, mobile marketing, mobile payment, security.
AGENDA
Introduction and examples

•  What is the definition of mobile marketing/business?
• Who are the players in the area of mobile business?
• What exactly does it mean to be mobile?
• Which implications can be made for “to be mobile”?
• What are the applications/services? In detail: “mobile marketing”
• Where are challenges and risks?

Requirements
None
Methodology
In this course the following methods, techniques and aids will be employed: (1) lectures to provide an in-depth exposition of subjects treated, and to clarify, illustrate and supplement reading and research assignments; (2) class discussion of the subjects covered and of questions raised in lectures and readings; (3) application of mobile business by participation in case
studies; (4) question and answer sessions with professor directing questions to particular students; (5) presentation of a research paper on a topic related to the course content; (6) oral class presentations by students with particularly relevant experiences.
Assignments and student
responsibilities
(1) Study of textbooks and of selected parts of other books and periodicals as specified in the assignments; (2) research on and writing of a 15-page paper (space 1, font 12), complete with footnotes and bibliography, presentation and discussion of results in front of the class; (3) review of articles and news items in current periodicals and journals dealing with mobile business theory and practices; (4) study and solutions of cases as specified in the assignments.
Assignments and grading
Research paper = 30%
Presentation = 20%
Final exam = 50%
Literature – Useful readings

• Krum, Cindy, Mobile Marketing, Pearson education – MAIN BOOK!!!
• Giaglis George M., Mobile business: technologies, applications and markets
• Bhuvan Unhelkar, Handbook of Research in Mobile Business: Technical, Methodological, and Social Perspectives, Idem
• Group
• Jouni Paavilainen; Mobile Business Strategies: Understanding the Technologies and Opportunities, Wireless Press

Literature –Recommended journals

• International Journal of Information Management
• Journal of Theoretical and Applied Electronic Commerce Research

LEARNING OUTCOMES/SKILLS
At the end of the module, the students are able to differentiate between the different aspects of cross culture by understanding the different dimensions. They are able to apply different negotiation styles in the international environment
and to analyse and evaluate the different habits of people in different cultures and markets in order to achieve marketing goals. Finally, they are able to communicate properly in any international surrounding.

CONTENT OF THE MODULE
After completing the module, students have the following knowledge and skills:

• Aspects of globalisation
• Presenting different cross culture models like:
  • The Iceberg model
  • The cultural onion
  • The different cultural dimensions by Schein, Lewis, Hofstede, Tropenaars, Fons and Hampden Turner, etc.
• Intercultural negotiations styles
• Practical negative behavior examples
• Practical positive behavior examples
• Cases of different cultures

Requirements
None
Exam
Presentation, written examination or, if applicable, oral examination

LEARNING OUTCOMES/SKILLS
After completing the module, students are able to:

• Communicate in a business environment,
• Apply presentation skills,
• Apply negotiating skills in the fields of
  • marketing, promotion
  • personnel/organisation
  • starting a business
  • legal formats of companies
• Acquire level B2 according to CEFR (Common European Framework of Reference for Languages)

CONTENT OF THE MODULE

• Applying for a job, personal SWOT, CVs and resumés, HR
• Marketing, marketing mix, launching a product
• Presenting business ideas and business performance, designing a SWOT analysis
• Starting a company, legal formats, financing a start up
• Corresponding with customers

Requirements
English skills on a B1 level are recommended.
Assignments and student responsibilities
(1) Study of textbooks and of selected parts of other books and periodicals as specified in the assignments; (2) research on and writing of a 15-page paper (space 1, font 12), complete with footnotes and bibliography, presentation and
discussion of results in front of the class; (3) review of articles and news items in current periodicals and journals dealing with mobile business theory and practices; (4) study and solutions of cases as specified in the assignments.
Exam
Written examination
Literature
B for Business, Hueber

LEARNING OUTCOMES/SKILLS
On successful completion of the module, students have the following knowledge and skills:

• Students are able to explain the basic concepts of customising up-to-date standard ERP systems.
• They are able to select ERP systems and systematically implement them in a business application environment.
• Students are able to make adjustments to a selected system in the form of customising and can extend the application by adjustment/enhancement programming.

CONTENT OF THE MODULE
The transfer of conceptual knowledge takes place in the following areas:

• Process models for the introduction of ERP systems
• Technical organisation of ERP projects
• Configuration options/customising of ERP systems in operational use, in particular mapping of organisational structures,
• international application and the process mapping of selected scenarios
• History and current development of the adjustment/enhancement programming in relation to multitenancy operation and DevOps
• Practical exercises to deepen and consolidate practical skills in the areas of adjustment/enhancement programming and customising are scenario-based in a market-leading ERP system.

LEARNING OUTCOMES/SKILLS
By the end of the course students have

• Upgraded and are able to apply their English skills in an international environment,
• Acquired and are able to apply management skills,
• Upgraded and can apply cross-cultural communication skills,
• Enhanced and can apply project and team management skills,
• Upgraded and are able to apply presentation and academic writing skills in a real-life environment.
• Acquired level B2/C1 according to CEFR (Common European Framework of Reference for Languages)

CONTENT OF THE MODULE

• Personnel and organisation
• Marketing: marketing mix, market segmentation
• Legal format
• Finance and accounting
• Aspects of localisation of a company
• Strategy and planning, business environment: SWOT, report writing, presentation

The course contents serve a clear project focus, i.e. to set up a virtual company.

Requirements
English skills on a B2 level are recommended.
Exam
Presentation: 50% oral presentation, 50% written draft
Literature
Selected articles/chapters of:

• Cullen, W., and Lehniger, D.: B for Business. 1st ed. Ismaning: Hueber
• Jones, L. and Alexander, R.: New International Business English
• Pletger, P.: English for Human Resources

LEARNING OUTCOMES/SKILLS
On successful completion of the module, students have the following knowledge and skills:

• They can organise themselves independently in teams that are partly international and in communication with international partners, target groups and students.
• They are able to extract specific information from English-language research publications.
• They are able to research backgrounds, profiles and potentials of partners, foreignlanguage/international target groups, products and technical solutions and to present and use them
• when developing the project, also using technical skills.
• They improve their intercultural awareness and action competence.
• They are reasonably proficient in English to the extent that they can confidently handle teamwork,
• presentations, project reports, video conferences, research and collaboration negotiations.

CONTENT OF THE MODULE
Guidance and coaching regarding the oral and written acquisition of partners, presentation of profiles, products and results in IT-related activities such as:

• Entrepreneurship
• Project management
• Technology-driven communications and marketing
• Product design and web design
• Virtual teambuilding
• Social media communications
• Intercultural perception and corresponding action, especially in the digital space
• Oral and written communication in English (contact, onboarding, digital collaboration, articles, reports, presentation)
• Use of technical English with knowledge of specific IT, entrepreneurship and project management terminology

Requirements
None
Exam/Form of assessment
Project work

LEARNING OUTCOMES/SKILLS
The students are proficient in French business vocabulary. They can implement a business idea into a company creation (in a
French-speaking country) and are able to prepare, compile and present a business plan (plan d’affaires) in French.
CONTENT OF THE MODULE

• Job search, applications and employment in the French-speaking world
• Principles of the tax and social system of France
• Business models and structures
• Company location decisions
• Marketing, distribution, sales
• Financing of a project, accounting, environmental factors

Requirements
None
Exam
Presentation:
50% written draft (business plan/plan d’affaires)  50% oral presentation of the business plan
Literature

• L’entreprise – simulations globales, Hachette langue étrangère
• Découverte de la France économique, Klett Verlag
• Dictionnaire de l’entreprise, Hatier

LEARNING OUTCOMES/SKILLS

• Introduction to business language and focused application in practical project
• Acquisition of competences in economic communication
• Deepen skills in teamwork, presentation and negotiation techniques
• Acquire level B2/C1 according to CEFR (Common European Framework of Reference for Languages)

CONTENT OF THE MODULE

• New forms of business
• Intercultural economic communication
• Development of a business plan for a virtual company

Requirements
Spanish skills on a B1 level are recommended.
Assignments and grading
Report = 50%
Presentation = 50%
Literature

• M. de Prada, M. Bovet: Hablando de Negocios, edelsa, última edición
• M. González, F. Martín, C. Rodrigo, E. Verdía: Colegas 1+2, Klett/Difusión, 2000
• M. Franciulli, C. Vega Carney: Informes de los Negocios, Arco Libros, 2002
• Gisèle Prost, Alfredo N. Fernández: Al Día nivel inicial, SGEL, 2006
• Informaciones corrientes del Internet y de la revista Emprendedores www.emprendedores.es

LEARNING OUTCOMES/SKILLS
With the successful completion of the module, the students are able to

• Cope with various everyday situations in a French-speaking country,
• Perceive and assess cultural peculiarities,
• Acquire level A1/A2 according to CEFR (Common European Framework of Reference for Languages)

CONTENT OF THE MODULE
Development of everyday situations such as:

• Welcome, introduce, adopt
• To introduce the home town, to ask for the way, to use public transport
• To order in a restaurant, to describe eating habits
• To comprehend opening times, to deal with times and other time specifications
• Name, describe and compare garments
• Describe everyday routines
• Talk about the own family
• Agree, accept invitations and refuse politely
• Talk about the past, describe travel experiences

Requirements
Basic proficiency of German required to follow lessons.
Exam
Written or oral examination
Literature

•  Zénith 1, Méthode de francais (Hueber Verlag)

LEARNING OUTCOMES/SKILLS
With the successful completion of the module, the students are able to

• Cope with various everyday situations in a Spanish-speaking country,
• Perceive and assess cultural peculiarities,
• Explain the unknown grammatical phenomena,
• Acquire level A1/A2 according to CEFR (Common European Framework of Reference for Languages)

CONTENT OF THE MODULE
Development of everyday situations such as:

• Welcome, introduce, adopt
• To introduce the home town, to ask for the way, to use public transport
• To order in a restaurant, to describe eating habits
• To comprehend opening times, to deal with times and other time specifications Name, describe and compare garments
• Describe everyday routines
• Talk about the own family
• Agree, accept invitations and refuse politely
• Talk about the past, describe travel experiences

Requirements
German skills on a B1 level
Exam
Written or oral examination
Literature

• Caminos Neu, Klett Verlag

LEARNING OUTCOMES/SKILLS
After completing the module, students will have acquired the following skills:

• Presentations: Students know and are able to apply various presentation techniques, get acquainted with different resentation tools, acquire basic rhetorical skills and knowledge, become aware of cultural aspects of body language and are able to implement and actively use their knowledge in presentations for international audiences.
• Meetings: Students will become familiar with different aspects of teamwork with special focus on international teams, gain cultural awareness, learn about negotiation concepts and experience negotiation situations in various economic settings and can describe and apply these skills. They can chair and run international teams and meetings effectively.
• Level B2 according to CEFR (Common European Framework of Reference for Languages)

CONTENT OF THE MODULE
Presentations:

• Basic communication models
• Cultural awareness
• Body language
• Rhetoric
• Dos and don’ts
• Practice and feedback

Meetings:

• Theoretical concepts of international terms
• Harvard Negotiating Concept
• Negotiations
• Practice and feedback

Requirements
English skills on a B2 level are recommended.
Exam
Combination of project work, presentation and oral examination
Literature

• Grussendorf, Marion: English for Presentations. Cornelsen
• Canney Davison, Sue and Ward, Karen: Leading International Teams. McGraw-Hill