Course Book Ibb 2019

Course Book / Modulhandbuch
International Business B.Sc.
Situation at: 1. February 2021

Course Book
International Business B.Sc.
PO 2019
In this course book you will find detailed information about the modules which are offered in the study program
International Business. You will find a description of the competences that can be acquired in the respective
modules and you will see if there are any admission requirements and what kind of literature is recommended.
The course book is divided in the fields Business Administration, Management & Leadership, Economics,
Business Law and Quantitative Methods. In the field self-study modules, competences which are prerequisites
for the study program or which represent a perfect add-on, are described. Credits cannot be achieved in these
areas. We recommend our students to make use of these optional and free offers.
The students spend their fifth semester abroad. A workload of 30 Credit Points (ECTS) has to be achieved.
Please consider according to which examination regulation you are enrolled. Depending on the respective
situation, courses may be offered online (for example in Zoom-Meetings). Please find detailed information on
https://www.th-koeln.de/hochschule/coronavirus_73114.php
Submission of Papers
Dear students,
The problem of plagiarism has been increasing in the past few years and the consequences of plagiarism have
been intensively discussed in the media. Universities should therefore recognize plagiarism, not only in the
area of dissertations, and implement procedures in order to protect students who are not cheating.
The faculty of business, economics, and law has implemented a standard control of every written assignment.
Additionally to the written version, you should send a digital version of your assignment to the plagiarism
control.
Please make sure that
1. You send the digital version to the email address within the deadline.
2. You send the digital version to [email protected].
3. This applies for every kind of written papers, seminar assignments and final thesis within the faculty
of business, economics, and law.
4. You use a well-established word processing program.
5. The file name should contain: module, teacher, name / group name of the authors(s)
Here is an example:
Dozent_Modul_(Gruppen-)Name Verfasser_Semester
Beispiel: Halwas_International Projects_Iron_SS 20

Inhaltsverzeichnis
Self-Study Modules ............................................................................... 1

Preparatory Course – Basics of Accounting....................................... 7
Business Administration .................................................................... 11
Management & Leadership ................................................................. 30
Economics ........................................................................................... 53
Business Law ...................................................................................... 62
Quantitative Methods .......................................................................... 65
Self-Study Modules
1
Code of the module 1.01.
Name of the module Competences in Scientific Working
Courses within this module
Content of the module The course content of each seminar can be found on the internet
platform for academic training of the academy: https://www.th-
koeln.de/studium/schluesselkompetenzen_25490.php
Objective of the module Basic competencies in academic work. In particular, students

(expected learning results and attending these seminars develop a fundamental understanding
competences to acquire) of
 the principles of good scientific practice,
 the use of citation and the correct documentation of
sources,
 literature and database research,
 techniques and strategies that facilitate a more effective,
efficient and successful academic writing process.
Semester Varying offers
Duration Recommended self-study during the entire duration of the whole

study program
Frequency Varying offers

Number of ECTS-Credits None
Total workload
Type of the module (compulsory, Optional self-study (recommended)
elective, etc.)
Applicability of the module Academic work is a requirement in all courses of this study
program as well as of all study programs of the TH Köln.
Admission requirements According to the guidelines of the academy
Responsible person for the Academy for academic training

module
Name of the lecturer Varies
Instruction language German / English
Evaluation (Performance review Further information can be found online.

and duration)
Weightage of the result within the
final result
Teaching and study methods Further information can be found online.
Others
Recommended literature Further information can be found online.
2
Name of the module Competences in Foreign Languages
Courses within this module Courses can be found under „Sprachkurse für Studierende“
on the internet platform of the Sprachlernzentrum (SLZ) of TH
Köln. https://www.th-koeln.de/
internationales/sprachlernangebote_18336.php
Content of the module The course content of each module can be found under SLZ,
https://www.th-koeln.de/internationales/
sprachlernangebote_18336.php
Objective of the module (expected Acquisition of language competences according to CEFR, level
learning results and competences A1–-C2, including professional language skills. The student can
to acquire) deal with cultural diversity. Acquisition of competencies as
described in Bloom’s Taxonomy of Educational Objectives in
accordance with language levels, with levels 5 and 6 (synthesis
and evaluation) being relevant from level B2 of the CEFR.
Duration Recommended self-study during the entire duration of the

whole study program

Total workload Ca. 130 hours per course.
elective, etc.)
Applicability of the module Foreign languages are an optional component of all study
programs of the Institute. Accreditation in study programs of
other Institutes has to be discussed with the respective study
program director on a case-by-case basis.
Admission requirements According to the guidelines of the SLZ (Language Center)
Responsible person for the module SLZ of the TH Köln

Instruction language German / English / French / Spanish / Italian
Evaluation (Performance review Oral performance, presentation or project work and final
and duration) written examination (90 minutes)
final result
Teaching and study methods Task- and project-based learning, learner-centered approach;
Cognitive Alignment of learning objective, course content and
materials, and assessment.
3
Others Language competency tests may be required as a prerequisite
for admission. Further information can be found online.
Recommended literature Further information can be found online.
4
Name of the module Cultural Competences
Content of the module Students are informed of the study contents of each seminar by
the faculty.
Objective of the module (expected For the project work in intercultural teams as well as for the
learning results and competences preparation of the semester abroad, it is highly recommended to
to acquire) attend the self-study module “Cultural Competences” since it will
improve the understanding of different cultures and the behavior.

study program

Total workload
elective, etc.)
Applicability of the module Cultural competences are particularly relevant for students, who
plan a semester abroad. Accreditation in other study programs
has to be discussed with the respective study program director
on a case-by-case basis.
Admission requirements According to the guidelines of the faculty
Responsible person for the module Faculty for Information and Communication Sciences
Instruction language Varies
Evaluation (Performance review Information will be provided for each seminar.

and duration)
final result
Teaching and study methods Information will be provided for each seminar.
Others Language competency tests might be required as a prerequisite
for admission. Further information can be found online.
Recommended literature Information will be provided for each seminar.
5
Name of the module Competences in Quantitative Methods
Content of the module The self-study “Quantitative Methods Competences” conveys

basic principles in mathematics as well as statistics. The course
content of each seminar can be found under: https://www.th-
koeln.de/studium/fit-fuer-mathe-im-studium_43306.php
Objective of the module (expected The study program is based on a quantitative approach within
learning results and competences several modules. Therefore, a continuous improvement in using
to acquire) quantitative methods is recommended.
Semester 1st semester

study program

Total workload
elective, etc.)
Applicability of the module Competences in quantitative methods are a requirement in all
courses of this study program as well as of all study programs
of the TH Köln.
Admission requirements According to the guidelines of the relevant seminar
Responsible person for the module Various central and decentral units of the TH Köln
Instruction language German
Evaluation (Performance review Information will be provided for each seminar.

and duration)
final result
Teaching and study methods Information will be provided for each seminar.
Others
Recommended literature Information will be provided for each seminar.
6
Preparatory Course – Basics of Accounting
7
Code of the module
Name of the module Preparatory Course - Basics of Accounting (starting:

winter semester 2019/20)
Content of the module Preparatory Course – Basics of Accounting teaches first year,
undergraduate students in International Business with no prior
training in or knowledge the basic principles of accounting.
These include an overview of accounting terminology and
principles, financial statements and financial reporting.
This course introduces the basics of double-entry bookkeeping

incl. journal entries, accounts, ledgers, trial balances and
accrual principle. Additionally, the role of financial statements/-
reporting and accounting information systems is discussed. It
includes class exercises, home-works and a Preparatory
Course Quiz (P-Quiz).
Objective of the module (expected This course's objective is to enable students to:
learning results and competences
to acquire) Knowledge: Gain familiarity with accounting terminology and
the three financial statements, and the difference between
financial- and management accounting
Understanding: Interpret and describe accrual accounting and

the interaction between selected elements of the three financial
statements
Application: Students shall learn to input and apply double-

entry bookkeeping incl. journal entries, accounts, ledgers, trial
balances in accordance with the accrual principle
Duration Three weeks at the beginning of the 1. Semester
Frequency Every winter semester
Number of ECTS-Credits 6
Total workload 1 SWS with total workload of ca. 45 hours, comprising up to 20

contact hours (of 45 minutes each) and 30 hours of
independent preparation and homework write-ups
Type of the module (compulsory, This course is a prerequisite for International Business BSc
elective, etc.) students with no prior training in or knowledge of the basic
principles of accounting.
Exempted from this course are students who (1) are able to
officially certify their having passed prior courses or practical
training in financial or management accounting (e.g. within
Kaufmännische Ausbildung), either of which must list and
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satisfy the equivalent learning objectives of the Preparatory
Course, and (2) receive a written waiver from the professor on
the basis of such official certification.
Applicability of the module Modern revenue-, cost- and business- planning and budgeting,
controlling and performance measurement, finance and capital
markets require Accounting as their universal means of
communication.
This Preparatory Course helps students with no prior

background in accounting to prepare themselves for -and is
therefore a prerequisite to- the course Introduction to
International Accounting and Taxes.
Students must participate in the class exercises and submit all

homework assignments. They must also pass the P-Quiz at the
end of this Preparatory Course.
Admission requirements Prerequisite is knowledge of high school-level mathematics
Responsible person for the module Prof. Dr. Ridwan D. Rusli
Name of the lecturer Prof. Dr. Ridwan D. Rusli
Instruction language English
Evaluation (Performance review Class exercises, homeworks and the P-Quiz. Passing the P-
and duration) Quiz requires students to achieve a minimum of 50% of the
maximum points defined by the professor. There shall be no
grade, only Pass/Fail.
If students do not pass the first P-Quiz, “make-up” P-Quiz shall

be offered in the course of the 1. Semester of the International
Business BSc program. Students may -at the discretion of the
professor- be allowed to participate in the immediately
following Introduction to International Accounting and Taxation
(IIAT) course. In this case, however, they must simultaneously
pass all requirements (incl. assignments and exam (Klausur))
for the IIAT course, and the “make-up” P-Quiz at the end of the
same semester. (Note: Not passing a “make-up” P-Quiz will
prevent students from passing the IIAT course.).
Weightage of the result within the None

final result
Teaching and study methods Seminar-like lecture with interactive class exercises, question
and answer sessions.
Others
Recommended literature Lecture notes, to be uploaded on TH Köln’s ILIAS online

course system. All communication and submissions shall be
handled through ILIAS.
9
Main textbook and Lecture Notes: Main textbook and Lecture
Notes: Weygandt, J. / Kimmel, P. / Kieso, D., (WKK):
Accounting Principles (IFRS Version), Global Edition, 2019,
chapters 1-4 (ordered by TH Köln library).
Rusli, R. D., Exercises and Homework Assignments
10
Business Administration
11
Name of the module Introduction to International Business
Content of the module The course mainly covers the following aspects:
• Essentials of global business, including digital business
• Setting targets, including financial figures
• Strategic and operative management
• Selected management methods
• Selected management tools (SWOT analysis, industry
analysis with five forces, portfolio, balanced scorecard etc.)
• Selected value chain activities (especially human resource,
sourcing, operations etc.)
The course also includes the following sessions:

• Introduction to scientific writing
• Presenting scientific topics
• Self- and team management
Objective of the module (expected This course introduces students to the principles and challenges
learning results and competences of international business. They become familiar with selected
to acquire) business functions, including their specific problems and
methods. The module gives a first understanding about the
principles of international business as well as an overview about
business functions among the value chain and builds the basis
for further modules. Different pre-knowledge of students is
supposed to be equalized.
Knowledge: Students know principles, methods, tools and

functions of international business. They are aware of specific
tasks and challenges of internationally acting companies.
Understanding: They explain principles, methods, tools and

functions in an international context.
Application: Students apply their knowledge to small cases and

exercises.
Duration One semester
Total workload 4 SWS; 180h work load, divided into 30 contact hours (of 45
minutes each),
157,5h independent studies (incl. Preparation, review and
examinations)
12
Type of the module (compulsory, Compulsory module
elective, etc.)
Applicability of the module The module is only used in this degree. Interested students from
other study programs or faculties are welcome.
Admission requirements The self-study module “Competences in Scientific Working” is

recommended.
Responsible person for the module Prof. Dr. Michael Volkmann
Name of the lecturer Prof. Dr. Michael Volkmann
Evaluation (Performance review Quiz Scientific Writing: 20%

and duration) Written Exam: 80%
Weightage of the result within the This module has a weight of 3.33 percent in relation to the final
final result grade.
Teaching and study methods Moderated discussions; workshops; student group papers
Others Visit of library
Recommended literature Class notes
Gaspar, J. / Arreolo-Risa, A. / Bierman, L. / Hise, R. / Kolari, J. /

Smith, L., Introduction to global business: Understanding the
international environment and global business functions, South-
Western Cengage Learning, 2013
Parboteeah, K. / Cullen, J., Strategic international management,

South-Western Cengage Learning, 5th ed., 2011
Rugman, A. / Collinson, S., International business, Pearson, 6th

ed., 2012
13
Name of the module Consulting & Digitalization
Content of the module Introduction to business consulting and business

informatics
Management Consulting:
- Market of management consulting
- Communication
- Sales & Distribution
- Methods and tools of enterprise analysis
- Business Development
- Case studies
Business informatics:
- Model-based development and introduction of
integrated application systems (including process
models, project management, requirements engineering,
modeling, testing)
- Business Intelligence and Big Data
- Use of business standard software (SAP, SAS)
- Use of enterprise simulation software (AnyLogic),
- Use of the Mendix low-coding platform
- Further use of office systems like MS Excel and MS
Powerpoint
Objective of the module (expected Understanding: Students recognize the interdisciplinary
learning results and competences spectrum of management consulting and business
to acquire) information technology. They can classify and reproduce the
essential concepts and methods in context. For this purpose,
definitions, market analyzes, and case studies are
interactively discussed and reconstructed with standard
software in order to be able to classify the content of
discussion partners in future projects and to be able to
correctly interpret specialist discussions. In addition,
students should be able to use standard business software
such as SAP or SAS in basic functions.
Application: Students can apply analytical methods of data

and process modeling, test and quality management by
reproducing cybernetic models, analyzing, and creating UML
class diagrams, process models in BPMN, defining
requirements, and testing applications. The goal is for
students to be able to interpret, shape, and improve the
results of project partners in practice.
Analysis: Students can use tools for data analysis and

simulation of business processes. The students’ analytical
and constructive skills are further developed with the help of
tools for business intelligence and simulation in order to be
14
able to correctly analyze and evaluate data in further events
and in practice, but also to optimize processes and interpret
the generated source code from the simulation.
Synthesis: They can solve case studies with the help of

business standard. The students can independently design
and manage projects using process models. Based on a
case study, a company is being developed in group work,
which has been developed in other courses. To do this, the
prototype of an application is created using a low-coding
platform that is tested and evaluated in the community of the
platform. In the end, students see the results as
programming code and the success of their own
development. This is to ensure that development projects in
companies can be traced and source codes can be
evaluated.
Total workload 4 SWS with total workload of 180h, comprising 60 contact hours
(of 45 minutes each), 90 hours independent preparation and
homework write-ups, 45 hours of group project work.

elective, etc.)
Applicability of the module Consulting & Digitalization is part of Business Administration
B.Sc., Banking and Finance B.Sc. and International Business
B.Sc.
Admission requirements None
Responsible person for the module Prof. Dr. Hans-Günter Lindner
Name of the lecturer Prof. Dr. Hans-Günter Lindner

Prof. Dr. Bernd Schnur
Instruction language German (Business Administration) and English (international

Business)
Evaluation (Performance review Written Exam 100% (max. 60 minutes)
and duration)
final result grade.
Teaching and study methods Seminar-like lecture
15
Others Case studies, practical work on computer;
written exam in English
Recommended literature Kipping, M., The Oxford Handbook of Management

Consulting, Oxford University Press, 2013
Laudon, KI. C. / Laudon, J. P., Management Information

Systems: Managing the Digital Firm, Pearson, 16th edition,
2019
Pohl, K. / Rupp, C., Requirements Engineering

Fundamentals: A Study Guide for the Certified Professional
for Requirements Engineering Exam - Foundation Level -
IREB compliant (English), Rocky Nook, 2nd edition, 2015
Spillner, A. / Linz, T. / Rossner, T., Software Testing Practice:

Test Management: A Study Guide for the Certified Tester
Exam ISTQB Advanced Level (English Edition), Rocky Nook,
1st edition, 2007
16
Name of the module Introduction to International Accounting and Taxation
Content of the module Introduction to International Accounting and Tax teaches first
year undergraduate students in International Business the
basic principles of accounting and taxes. These include an
overview of accounting principles, financial statements and
financial reporting, as well as key elements in the profit & loss,
balance sheet and cash flow statements. Given the increasing
importance of multinational companies, cross-border business
decisions and transfer prices, the basic concepts of
international generally accepted accounting principles (GAAP)
and international transfer prices and taxation are introduced:
Part 1: Income statements (profit & loss), balance sheets,

revenue recognition, costs of goods sold (COGS), sales
general and administration costs /SG&A), cash and
receivables, inventories, current liabilities, Homework 1
Part 2: Cash flow statement, investments, fixed assets and

depreciation, intangible assets, long-term debt and other
liabilities, shareholder equity, Homework 2
Part 3: Multinational companies, basic GAAP comparison (e.g.

Germany, US, IAS), principles of taxation (e.g. income-, sales-
and withholding taxes, deferred taxes, tax-loss-carry-forward,
tax competition & tax havens, cross-border transfer prices),
Homework/Group Case 3.
to acquire) Knowledge: Gain familiarity with the valuation of the important
elements in the profit & loss, balance sheet and cash flow
statements, differences in GAAP and taxation across countries
Understanding: Interpret and describe accrual accounting and

the interaction between selected elements of the three financial
statements, understand the rationale behind GAAP, principles
of taxation, tax competition and transfer prices
Application: Calculate revenues, costs and profits, current

assets (incl. receivables, inventory) and current liabilities (incl.
payables), fixed assets and depreciation, long-term liabilities
(incl. debt, pensions, leases), shareholder equity, taxes
(income-, sales- and withholding-).
Analysis: Analyze the key elements of the financial reports of

sample companies, as well as the comparison of selected
GAAP, taxation regimes and basic transfer pricing strategies.
17
Duration One full semester spanning 13 weeks (12 lectures and 1 project
week), plus one end-of-Semester exam.
Frequency In Winter Semester, typically 2 parallel classes.
Total workload 4 SWS with total workload of 180h, comprising 60 contact hours
(of 45 minutes each), 90 hours independent preparation and
homework write-ups, 45 hours of group project work.

elective, etc.)
Applicability of the module Modern revenue-, cost- and business- planning and budgeting,
controlling and performance measurement, finance and capital
markets require Accounting as their universal means of
communication.
Introduction to International Accounting and Taxes provides the

basis knowledge and is a prerequisite course to many
accounting and finance courses in the International Business
BSc degree program at TH Köln, incl. International Management
Accounting, International Corporate Finance, and International
Capital Markets.
This course module is applicable to first year Bachelor students

in not only international business but also in business
administration (BWL), banking and finance, business law, etc.,
as well as first semester MBA students.
Admission requirements Introduction to International Accounting and Taxation course is

mandatory for all International Business BSc students.
Prerequisites incl. students having passed the TH Köln course

Preparatory Course – Basics of Accounting course at the
beginning of the Semester.1
Evaluation (Performance review Individual homework submissions incl. a group case write-up
and duration) and an individual closed-book exam shall be graded
Grade decomposition comprises 30% for the homework and

the Group Case Study submissions, and 70% for the Written
Exam.
1
Important: Refer to the Module Description for the TH Köln course Preparatory Course – Basics of Accounting.
18
Students must also have successfully passed the P-Quiz of the
Preparatory Course – Basics of Accounting course.2
final result grade.
Teaching and study methods Seminar-like lecture with interactive question and answer
sessions. Three homework assignments (incl. one group case
write-up) will be graded, participation in class discussions
strongly encouraged. One individual, closed-book written exam
at end of semester.
Others
Recommended literature Lecture notes, to be uploaded on TH Köln’s ILIAS online

course system. All communication and submissions shall be
handled through ILIAS
Main textbook and Lecture Notes: Weygandt, J. / Kimmel, P. /

Kieso, D., (WKK): Accounting Principles (IFRS Version), Global
Edition, 2019, chapters 1-18 (ordered by TH Köln library)
Rusli, R. D., Exercises and Homework Assignments (HW)
Optional Textbook: Dauderis, H. / Annand, D., Introduction to

Financial Accounting, Valley, 2nd edition, 2014 (free pdf on
Web)
2
Important: Refer to the Module Description for the TH Köln course Preparatory Course – Basics of Accounting.
19
Name of the module Introduction to Marketing
Content of the module This basis course of marketing management is covering the
following topics:
• Understanding marketing management

• Consumer behavior
• Market research, -methods and -information
• Marketing strategy
• Marketing Mix (4Ps)
 Product decisions
 Pricing decisions
 Distribution decisions
 Communication decisions
Objective of the module (expected The course it to impart knowledge and capabilities for planning
learning results and competences and realization of concrete marketing actions.
to acquire)
Knowledge: Students know specific tools and methods for a
market and customer analysis. They are able to describe
consumer behavior, marketing strategies and activities and they
know how to control marketing success.
Understanding: Students recognize (inter-) dependencies within

marketing mix decisions and they are able to explain how to
define target groups and marketing strategies. They are aware
of the impact of single marketing activities.
Application: They are able to develop concrete marketing

concepts for given products and target groups within several
industries.
Analysis: Students are able to analyze markets, portfolios and

target groups with appropriate tools. They can identify
successful marketing strategies and activities and conclude
success factors.
Semester 2nd semester
Frequency Every summer semester
20
minutes each),
157,5h independent studies (incl. Preparation, review and
examinations)
elective, etc.)
Applicability of the module The module builds on content from the first semesters,
especially “Introduction to International Business” and
“Consulting & Digitalization”. This course is recommended for
attending “International Marketing” and “Exportmanagement”.
Admission requirements Recommended: Modules of the first semesters, especially

“Introduction to International Business” and “Consulting &
Digitalization” (or comparable courses from other universities).

and duration) Scientific Papers (50%)
final result grade.
Teaching and study methods Lecture; moderated discussions; application of concepts and
methods in groups
Others
Recommended literature Kotler, P. / Keller, K., Marketing Management, Pearson, 15th

global ed., 2016
Jobber, D. / Ellis-Chadwick, F., Principles and Practice of
Marketing, McGraw-Hill Education Ltd, 9th ed., 2020
21
Name of the module International Management Accounting
Content of the module International Management Accounting teaches undergraduate

students in International Business the subjects of cost-volume-
pricing decisions, budgeting and controlling, multinational
companies and transfer prices, performance measurement,
basic principles of corporate financing and valuation:
Part 1: Cost, volume and profit incl. break-even and contribution

analysis, cost- vs. market-based pricing, multi-product
companies, Homework 1 on cost, volume and profit decisions.
Part 2: Overhead cost allocation and value-chain activities,

activity-based management, Homework 2 on International
Activity-based Costing (ABC).
Part 3: Budgeting, standard costing and variances, international

transfer prices, balanced scorecards, Homework 3 on
Multinational Company Budgeting and Transfer Prices.
Part 4: Capital investment decisions, financial ratios, corporate

financing and valuation, Homework 4 on Cashflows, Financial
Ratios and Financing Principles.
to acquire) Knowledge: Identify different cost types, budgets, multinational
and divisional companies, financing and valuation.
Understanding: Interpret and describe cost-volume-profit

relationships, overhead allocation methods, budgeting and
controlling, multinational companies and transfer prices,
cashflows, financial ratios, principles of financing and valuation
analysis.
Application: Calculate examples of multi-product and multi-

currency cost-volume-price decisions, overhead allocation and
ABC, budgets and variances, transfer prices, cash flow
projections, corporate financing and valuation calculations incl.
NPV, IRR, payback period.
Analysis: Analyze company-, division- and product-level

production and pricing decisions, budgeting, controlling and
performance measurement, multinational company transfer
prices, cashflows and financial ratios.
22
minutes each), 135 hours of individual and group (incl.
preparation and review, homeworks, and an end-of-the
semester examination)

elective, etc.)
Applicability of the module International Management Accounting teaches an application-
oriented skillset relevant for future corporate managers as well
as finance and accounting professionals, bankers and
consultants that work with international and multinational
corporates and financial institutions.
This course module is applicable to Bachelor students in not

only international business (IB) but also business administration,
banking and finance, business law, etc., as well as MBA
students.
This course builds the foundational knowledge for further IB

(PO2019) courses like International Corporate Finance,
International Capital Markets and Simulation Game International
Management, as well as for the previous IB (old PO) courses
Financial and Investment Management (in German),
International Finance and Effective International Planning and
Control.
Admission requirements Mandatory prerequisite: “Introduction to International

Accounting and Taxation”.
Recommended: Modules of the first semesters, especially

“Managerial Microeconomics”, “Introduction to International
Business”.

Mr. De Wet Herselman
Evaluation (Performance review Homework, Group Homework Submissions 30%

and duration) Written Exam 70% (max. 60 minutes)
23
final result grade.
sessions. Four (4) group homework write-ups with participation
in class discussions. One individual closed-book written exam at
end of semester.
Others
Bowhill, B., Business planning and control: integrating

accounting, strategy and people, Wiley, 2008
Drury, C., Management Accounting for Business, Cengage

Learning EMEA, 5th ed., 2013
24
Name of the module International Corporate Finance
Content of the module International Corporate Finance teaches advanced

undergraduate students in International Business the principles
of business and securities valuation, international capital
budgeting, capital structure and dividend policy, debt-, equity-
and project financings, financial and real derivatives, financial
statement analysis and international risk management:
Part 1: Risk and portfolio theory, company and securities

valuation, Homework 1 on Cost of Capital and Valuation.
Part 2: Dividend payouts and cost of debt, capital structure and

agency theories, international capital budgeting and
performance measurement, Homework 2 on Evaluation of
International Projects and Investments.
Part 3: Debt-, equity- and project financings, financial planning

and working capital management, Individual or Group Case
Study 3 on Financing Transactions and/or Financial Planning.
Part 4: International financial and operational risk management

(incl. transfer prices), financial statement analysis, corporate
and debt restructurings and M&A, Group Case Study 4 on Risk
Management, Restructuring and/or M&A.
to acquire) Knowledge: Gain familiarity with risk, return and valuation
methodologies, investment evaluation criteria, financing
alternatives, financial statement analysis, international risk
management, restructuring and M&A.
Understanding: Interpret and describe risk and return trade-offs,

capital budgeting, capital structure and dividend policy, debt
versus equity financings, operational and financial risk
management, financial planning, reporting and financial
statement analysis, corporate control, restructurings and M&A.
Application: Calculate company- and securities values,

investment and project evaluation criteria, foreign exchange
hedging instruments and transfer prices, profit & loss-, cash flow
statement- and balance sheet- projections and ratios.
25
Analysis: Analyze corporate capital structure decisions,
compare debt- and equity- financing alternatives, foreign
exchange risk management strategies and transfer prices,
international financial statement projections and ratios,
corporate and debt restructuring and M&A decisions.
Synthesis and Evaluation: Formulate and evaluate multinational

company capital structure decisions, optimal debt- and equity-
financing sequences, foreign exchange risk management
strategies, corporate and debt restructuring and M&A
transactions.
Semester 3rd Semester
minutes each),
157,5h independent studies (incl. preparation, review and
examinations)

elective, etc.)
Applicability of the module International Corporate Finance teaches an application-oriented
skillset that is relevant for future finance and accounting
professionals, bankers and consultants that work with
international and multinational corporates and financial
institutions.
This course module is applicable to Bachelor students in not

only international business but also business administration,
banking and finance, business law, etc., as well as MBA
students.

“Managerial Microeconomics”, “International Economics”,
“Introduction to International Business”, “Introduction to
International Accounting and Taxation”, “International
Management Accounting”.
26
De Wet Herselman
Evaluation (Performance review Homework and Group Case Study Submissions 40%
and duration) Written Exam 60% (max. 60 minutes).
final result grade.
sessions. Two to three (2-3) homework write-ups with
participation in class discussions. One to two (1-2) group case
studies on International Investment, Financing, M&A and/or
Restructuring decisions and transactions with group write-ups
and presentations. One individual closed-book written exam at
end of semester.
Others
Brealey, R. / Myers, S. / Allan F., Principles of Corporate

Finance, McGraw Hill, 13th ed., 2020
Levi, M., International Finance, Routledge, 5th ed., 2009
Various research articles (to be listed in course syllabus).
27
Name of the module International Marketing
Content of the module The course covers mainly the following aspects:
• Specifics of international marketing approaches
• Specifics of international market research
• International market selection process and target group
defining
• International brand positioning
• International market entry strategies
• International marketing mix
• International digital marketing trends
Objective of the module (expected This course focuses on the specifics of international marketing
learning results and competences approaches. Especially the question about the constant battle
to acquire) between standardization and individualization within marketing
concepts is intensively discussed. Based on the knowledge
about national marketing students are supposed to develop
different marketing concepts for several countries to experience
the specifics of international marketing.
Knowledge: Students know the specific principles, concepts and

tools of international marketing management as well as the
differences between national and international marketing
approaches.
Understanding: They explain the necessity of standardization on

the one hand and individualization on the other hand. They
describe the impact of an international marketing strategy for the
management.
Application: Students apply national marketing concepts to new

cultures to reveal differences.
Analysis: They are able to analyze potentials for possible market

entries.
Synthesis: Students combine consumer, market and competitor

information into management tools and interpret the data to
draw a reviewed decision.
Evaluation: Students are able to evaluate marketing decisions

in terms of cultural adaption. The more they assess and
compare the extent of complexity and coordination among
different cultures and come to a recommendation for market
expansion strategies.
Semester 4th semester
28
minutes each),
examinations)

elective, etc.)

Marketing”; “International Management and Ethics”, “Consulting
& Digitalization” as well as “Quantitative Methods A” (or
comparable courses from other universities).
Evaluation (Performance review Presentation including executive summary 40% (max. 45

and duration) minutes)
Exam 60% (max. 60 minutes)
final result grade.
Teaching and study methods Moderated discussions; workshops; application of concepts and
methods in groups; student group projects
Others
Ghauri, P., International Marketing, McGraw-Hill Education Ltd,

4th ed., 2014
Hollendsen, S., Global Marketing, Addison Wesley, 7th ed., 2016
Kenyon, A. / Lowe, R. / Doole, I., International Marketing

Strategy, Cengage Learning Emea, 8th ed., 2019
29
Management & Leadership
30
Name of the module Business Psychology
Content of the module Interpersonal phenomena relevant for the international context
 Organizational Behavior as science
 Motivation
 Leadership
 Communication
 Decision-making
 Group dynamics
 Conflict
Intrapersonal phenomena relevant for the international context
 Perception
 Attribution
 Personality
 Self
 Resilience
 Positive psychology
Objective of the module (expected Students develop a basic understanding of how individuals and
learning results and competences groups behave in general and particularly in international
to acquire) organizations. The objective is for students to be able to
effectively, efficiently and sustainably manage and employ
human capital of organizations.
Knowledge: Students are able to describe the theoretical

framework of inter- and intrapersonal phenomena.
Understanding: They can explain behaviour observed at the

place of work.
Application: They establish healthy and resilient working

conditions for individuals and within teams.
Analysis: Students can make reasonable predictions about

work-related behaviour.
Synthesis: They are able to employ effective methods to

manage work-related behaviour.
Evaluation: They are able to judge and adjust their own

behaviour in work-related situations.
31

Total workload 4 SWS; 180h’ total work-load, consisting of 60 contact hours (of
45 minutes each) and 135 hours of independent study.
elective, etc.)
Applicability of the module
Responsible person for the module Prof. Dr. Susann Kowalski
Name of the lecturer Prof. Dr. Sigrid Khorram

Prof. Dr. Susann Kowalski
Evaluation (Performance review Hausarbeit 100%

and duration)
Weightage of the result within the This module is worth 3.33% percent of one hundred in relation
final result to the students’ final grade obtained for the Master’s degree.
Teaching and study methods Presentations by instructor

Simulations and role games
Student discussions
Self-reflection of students
In-class group work
In-class exercises
Others
Recommended literature Robbins, S. / Judge, T., Organizational Behavior, Global Edition,
Pearson Education Limited, 17th ed., 2016 (predominantly
business-oriented)
Zimbardo, P. / McCann, V. / Johnson, R., Psychology: Core

Concepts, Pearson, 7th ed., 2012 (predominantly psychology-
oriented)
Seligman, M., Authentic Happiness: Using the New Positive

Psychology to Realise your Potential for Lasting Fulfilment,
Nicholas Brealey Publishing, 2017
32
Name of the module Cross-Cultural Competence
Content of the module  Definitions of culture

 Cultural models
 Perception of culture
 Values, attitudes, behaviours and culture
 Bias and stereotypes
 Cultural orientation
 Dimensions of culture
 Our culture / the other culture
 Dealing with difference
 Effective behaviours in a business environment
Objective of the module (expected After attending the module:

to acquire) Knowledge: Students are familiar with culture as a concept and
its different models.
Understanding: Students get thorough understanding of the

term “culture“ and different cultural models.
Application: They work within multi-cultural teams.
Analysis: Students analyse their own culture and exercise to

compare this to other cultures.
Synthesis: Students experience and combine theoretical and

empirical work while working on a topic related project. They
develop argumentative support for their findings.
Evaluation: Students reflect regularly on their experience and

draw conclusion for future work.
This develops the ability to

 communicate across cultural borders
 manage cross cultural teams
 prepare a publishable product under tight time constraints
Semester 3rd and 4th semester
Duration Two semesters
Frequency First part in winter semester and second part in summer

semester/ two semesters
33
Total workload 4 SWS; 180h total work-load, consisting of 60 contact hours (of

elective, etc.)
Admission requirements The self-study module ”Cultural Competences” is

recommended; to have a basic understanding of what business,
business administration and management mean.
For incoming non-business students:
To have a basic understanding of their future sphere of work and
the relevant business related questions.
Responsible person for the module Prof. Dr. Susann Kowalski
Name of the lecturer Prof. Dr. Susann Kowalski
Evaluation (Performance review Documentation of research results 50%

and duration) Presentation of research results 20%
Documentation of the cross-cultural exercises 30%
final result grade.
Teaching and study methods  Short presentations by teacher followed by discussions  to

be able to describe and argue culture, cultural dimensions,
pros and cons of differences and similarities, to be able to
transfer everyday situation to business situations
 Working out the own cultural repository  to be able to

describe the culture of a person
 Comparing the own cultural repository with the cultural

repositories of teammates and anticipate changes and risks
in working together before the work starts. Presenting this
part shortly. At the end of the project reflecting the
anticipations and arguing why the expectations became true
or didn’t become true  to be able to anticipate cultural
influences on the co-operation and to take proactive
measures to control risks as well as to make chances
become true.
 Working as a cross-cultural pair on a practical task

o Getting through all the steps of project management
(preparation, planning, executing, controlling, ending)
under the special circumstances of cross-cultural co-
operation  to be able to use methods of project
management in a cross-cultural environment, i. e. to
34
manage cross-cultural teams, to successfully
communicate in cross-cultural teams
o Fulfilling the project’s task (practical task with connection
to the business sphere; if students from other studying
programs will take part also interdisciplinary approach) 
to be able to co-operate and produce valuable outcome
together with colleagues from other cultures, to manage
cross-cultural teams, to successfully communicate in
cross-cultural teams; also: enhancement of methodical
competencies like research for information, reading and
summarizing texts, structuring information etc.
o Writing a project documentation  to be able to write a
publishable text under the special circumstances of cross-
cultural co-operation and tight time constraints, to manage
cross-cultural teams, to successfully communicate in
cross-cultural teams
Reflective usage of learned knowledge and behavior in

connection with the actual project situation in the course
“Multicultural Entrepreneurship”  to be able to take culturally
sensible decisions in practical team work.
Others Course involves team work on research/project topics. Regular

attendance is indispensable.
First semester prepares students for the practical team work in
connection with the course “Multicultural Entrepreneurship”,
whereas in the second semester they should apply these
abilities.
To give incoming students a chance to take this course within

one semester, their second half contains a tight guidance
through and reflection of their experience during their semester
abroad at our university (tasks for reflection about preparation,
current incidents and reached goals; presentation of a summary
of experience). Please ask the professor or your study program
advisor if you are interested in this option.
Recommended literature Browaeys, J. / Price, R., Understanding Cross-Cultural

Management, Harlow, NJ: Pretence Hall/Financial Times,
Pearson Education, 3rd ed., 2015
House, R. / Hanges, P. / Javidan, M. / Dorfman, P. / Gupta, V.,

Leadership, Culture and Organizations: The GLOBE study of 62
societies, 2004
Deresky, H., International Management – Managing Across

Borders and Cultures, Text and Cases, Global Edition, Pearson
Education, 2016
Hofstede, G. / Hofstede, J. / Minkov, M., Cultures and

Organizations - Software of the Mind: Intercultural Cooperation
and Its Importance for Survival, Mcgraw-Hill Education Ltd, 3rd
ed., 2010
35
Hampden-Turner, C. / Trompenaars, F., Riding the Waves of
Culture: Understanding Diversity in Global Business, Nicholas
Brealey International, 3rd ed., 2012
Hall, E. / Hall, M., Understanding Cultural Differences: Germans,
French and Americans, Intercultural Press, 2000
Levine, R., Geography of Time: On Tempo, Culture And The

Pace Of Life: The Temporal Misadventures of a Social
Psychologist, or How Every Culture Keeps Time Just a Little Bit
Differently, Oneworld Publications, 2006
36
Name of the module Multicultural Entrepreneurship
Content of the module Workshops:

• Multi-cultural Entrepreneurship
• Design Thinking
• Project Management for social projects
• Working effectively in Teams / Lateral Leadership
• Body Language for expressive presentations
• Fundraising
• Presentation skills for multi-cultural entrepreneurs
Project Management:
• Entrepreneurship
- Design Thinking
- Creativity techniques
• Market Research (Field and Desk Research):
- Apply quantitative methods
- Data analysis
- Observation and Interviewing of target groups
(empathizing and testing prototype)
- Create and test a prototype to meet the need
• Evaluation of different inventions for multi-cultural target
groups
- Business & Implementation plan
- Controlling
- Enabling / Implementation
Objective of the module (expected Based on analysis of multicultural target groups in need,
learning results and competences to environment, markets etc., students take real (business)
acquire) decisions and operationalize the decision in an appropriate
business (action) plan and implement the project. They plan
and realize entrepreneurial projects with a multicultural
background, which is supposed to include people in need from
other nations or social cultures. They start to understand
entrepreneurial skills and mind sets as well as practice them.
They deepen their knowledge on project management and
team work and experience how to solve issues. They organize
their individual and group tasks and plan, prepare, implement
and evaluate a project with social background. Students justify
and defend decisions as well as find compromises and
negotiate with entrepreneurial focus (project management
skills).
Knowledge: Students know Design Thinking processes and

what innovations mean for organizations and economies. They
know the concept of multicultural entrepreneurship.
37
Understanding: Students understand how to design and lead
Design Thinking processes for innovations in multi-cultural
settings. They are able to state the implications of multicultural
entrepreneurship for organizations, projects and economies.
Application: They apply diverse, previously covered

management tools and conduct a market research using known
quantitative methods. Students apply Design Thinking to a real
project planned and implemented in the local economy. They
develop concepts, solutions and prototypes for issues in the
local economy based on Design Thinking and project
management frameworks, models and concepts.
Analysis: Students are able to compare different frameworks,

models and concepts to identify the most appropriate approach
in the situation of their target group. They are able to interpret
gained data to take profound decisions for the project.
Synthesis: Students develop a plan, implementation plan and

strategies to solve the issue of their target group. They thus are
enables to control project progress. They realize the reflected
decision into a business (action) plan and setting up social
projects for multi-cultural target groups.
Evaluation: Students are able to establish measures to evaluate

success. They are able to judge the success of the different
stages of their own project as well as they are able to evaluate
other projects in terms of suitability of applied theories, quality
of data analysis and interpretation as well as evaluating
decisions and outcomes with project targets.
Semester 3rd and 4th semester
Duration Two semesters
Frequency First part in winter semester and second part in summer

semester/ two semesters
minutes each),
examinations)

elective, etc.)
Applicability of the module The module builds on content of the first semesters and is only
used in this degree. Participation is limited to International
Business (B.Sc.) students.
38
Marketing”; “International Macroeconomics” and “Quantitative
Methods A” (or comparable courses from other universities).
Students should have at least B2 language skills in English.

Stefanie M. Halwas (MBA)
Evaluation (Performance review Presentation 50% (max. 30 minutes)

and duration) Oral Exam 50% (max. 60 minutes)
final result grade.
Teaching and study methods Moderated discussions; workshops; application of concepts

and methods in groups; educated visits and interviews; self-
organized building of competences and coaching
Others Course work is across two semesters to enable planning,

implementation and running of the project
• Students cannot participate in one semester only
• Participation in project week (before semester start) for
conducting a Design Thinking workshops is required
• Previous registration is required
• A social project is planned, tested (and implemented)
• Participation in scheduled activities is required
• Visiting organizations / companies (if appropriate)
• Online communication and cooperation is used
• Invitation of guest speakers
• Cooperation with social organizations is requested
Bornstein, D. / Davis, S., Social Entrepreneurship: What

Everyone Needs to Know, Oxford University Press, 2010
Cross, N., Design Thinking: Understanding How Designers

Think and Work, Bloomsbury Academic, 2001
Elkington, H., Cannibals with forks - The triple bottom line of

21st century business, Capstone Publishing Ltd, 1997
Murphy, O., International Project Management, Thomson, 2005
Seelig, T., Insight Out - Get Ideas Out of Your Head and Into the
World, HarperOne, 2015
39
Name of the module International Management and Ethics
Content of the module A. Cross-cultural aspects of organizational behavior

 Theories and models of culture
 Communication, conflict and negotiations across
cultures
 Motivating people from across the world
 Leading globally
 Managing multi-cultural teams
 Managing expatriates effectively
 Challenges in doing cross-cultural research
B. International strategic management

 Globalization and introduction to the international
business environment
 Political environment and political risk
 Strategies for international competition
 Managing international collaborations
 Organizing and controlling international operations
 Managing technology and knowledge
C. International Business Ethics
Objective of the module (expected Students will develop a global understanding of the challenges
learning results and competences faced by international managers. As students move along in this
to acquire) class, they will be increasingly able to appreciate, understand
and manage the factors that make overseeing a company and
its employees both challenging and fascinating.
Knowledge: Students are able to describe the theories and

application in international management and ethics.
Understanding: They can explain how specific theories and

concepts may be used to respond to the special challenges
posed by the international management context.
Application: They will apply knowledge to novel challenges

and to ethical dilemmas in international management.
Analysis: Students can examine and evaluate key diagnostic

cultural and contextual factors in international management
situations, which form the basis for suggesting appropriate
solutions.
40
Synthesis: Students will be able to generate appropriate
alternative solutions to problems that arise in international
business.
Evaluation: They are able assess the appropriateness of

international management decisions based on problem
analysis.
Semester 3rd semester

elective, etc.)
Admission requirements The self-study module “Cultural Competences” is

recommended.
Responsible person for the module Prof. Dr. Sigrid Khorram
Name of the lecturer Prof. Dr. Sigrid Khorram

and duration) Homework (mini cases) 15%
Team Project 25%
final result grade.
Teaching and study methods Presentations by instructor

Simulation
In-class discussions
In-class group work
In-class exercises
Others
41
Recommended literature Thomas, D. / Petersen, M., Cross-Cultural Management:
Essential Concepts, Sage Publications, 4th ed., 2017
Frynas, J. / Mellahi, K., Global Strategic Management, Oxford

University Press, 3rd ed., 2014
Additional Readings as posted on Ilias.
42
Name of the module Exportmanagement
Content of the module Exportmanagement:

 Introduction
 Importance in International Business
 Custom Tariff Classification Systems
 Non-Tariff barriers to market entry
 Implications for functions/ departments in organizations
 Importance of national, regional and global regulations
 Export Opportunity Survey
Project Work:
 Project Management and Team Work in practice
 Assess quality and reliability of sources and validate
assumptions in absence of perfect data
 Elaborate on factors influencing the decision to enter a
new market
 Prepare forecasts for demand, trends and production of
a certain product in the market
 Report on developments in the identified market
segments
 Apply previously gained knowledge in the area of Market
Research Design, Desk Research, Working with
databases (e.g. ITC) as well as Observation and
Interviewing
 Apply quantitative methods to analyze data and derive
conclusions and recommendations
Objective of the module (expected By the end of the module, students have planned, implemented
learning results and competences and evaluated a market research with regards to export
to acquire) management and are able to communicate their results in
different ways.
Knowledge: Students are able to describe what Export

Management is and why it is necessary for international
business. They can describe customs tariff classification
systems, INCOTERMS as well as other Export Management
related topics.
Understanding: Students are able to explain the purpose of

Export Opportunity Surveys. They are able to identify, discuss
and question the basic principles of markets, competition and
international trade.
Application: Students are able to calculate market shares and

other ratios based on given data. They are able to interpret
43
results and apply different theories in practice. They are able to
decide which theory should be applied in a given context. Their
oral and written communication matches the need of the
respective audience. They are able to apply known quantitative
methods to gather and analyze data.
Analysis: Students are able to see the interdependencies of the

chapters of the Export Opportunity Survey as well as what
impact their market research has on strategic decisions of
internationally operating organizations.
Synthesis: Students learn to evaluate their own approach as

well as the general theories used in the module. They are able
to choose appropriate methods and theories. They are able to
decide between different approaches and choose appropriate
structures and frameworks to solve the task at hand. They justify
and defend decisions as well as find compromises. Students
recognize, analyze and question the composition of teams and
the roles members play in projects. Students are able to
recognize, anticipate and evaluate intercultural differences.
Evaluation: Students are able to establish measures to

evaluate success. They are able to judge the success of the
different stages of their own project as well as they are able to
evaluate other projects in terms of suitability of applied
theories, quality of data and data analysis and interpretation as
well as evaluating decisions and outcomes with project targets.
minutes each) and 157,5 hours independent studies (incl.
preparation, teamwork, review and examinations).

elective, etc.)
Applicability of the module The module builds on the content of several modules in the first
semesters. This module is only part of the International
Business B.Sc. Whether credits might be transferred must be
decided on a case-by-case basis by the respective program
director.

“Quantitative Methods A and B”; “Introduction to International
Business”; “International Marketing”; “Managerial
Microeconomics”; “International Macroeconomics”;
“International Economics”.
44
Name of the lecturers Prof. Dr. Michael Volkmann

Stefanie M. Halwas (MBA)
Evaluation (Performance review Initial Project Plan (Pass or Fail),

and duration) Oral exam 40% (max. 30 minutes)
Research paper 60%
final result grade.
Teaching and study methods Moderated discussions; application of concepts and methods in
groups; video-assisted instruction; video conferencing;
educated visits and interviews; self-organized building of
competences and coaching
Others  (International) Project Work

 A market brief is prepared in (international) teams
 Participation in scheduled activities is required
 Visiting organizations / companies (if appropriate)
 Online communication and cooperation (e.g. ZOOM,
ILIAS, MIRO, email…) is used by students and lecturers
 Coaching is essential part of this course
Albaum, G., Duerr, E. & Josiassen, A. (2016). International

Marketing & Export Management (8th ed.). Prentice Hall.
(7th edition is available online at TH Köln Library)
Aaker, D., Kumar, V. & Day, G. (2012). Marketing Research

(11th ed.), Wiley.
Hague, P., Hague, N. & Morgan C. (2013). Market Research in

Practice (2nd ed.). Kogan Page.
International Trade Center (2021). Market Info & Tools.

https://www.intracen.org/itc/market-info-tools/market-analysis-
tools/
Murphy, O. (2005). International Project Management,

Thomson.
45
Code of the module 3.06.a
Name of the module Negotiating across Cultures (starting: summer semester

2021)
Content of the module  (Self-)Presentation in one-on-one conversations and

negotiations;
 Preparing negotiations with partners from abroad;
 Clarify and defend opinions and positions;
 Dealing with conflicts in international negotiations;
 Successfully negotiating in intercultural settings
 Closing negotiations successfully
Objective of the module (expected At the end of the module, students are able to negotiate in the
learning results and competences context of internationally operating organizations or to work
to acquire) abroad (especially English speaking areas).
Knowledge: Students know specific vocabulary and typical

structures and phrases used in business negotiations. They
learn about and can reflect on the impact of culture on language
and communication. They know how to organize their discourse
effectively. They acquire knowledge about models of
intercultural competence.
Understanding: Students can explain strategies and frameworks

used in international negotiations.
Application: Students are able to interpret behavior of others and

to modify their own behavior in international negotiations.
Analysis: Students can identify cultural issues in negotiations

and are able to compare behavior based on classification
systems. They learn how to analyze these classification systems
with a critical mind.
Evaluation: Students can give and receive peer feedback.
Frequency Every semester
During the Covid-19 pandemic: Online course with about 40
contact hours in Zoom, 20 class hours of mandatory e-learning
units on ILIAS and 135 hours of independent study.
46
Type of the module (compulsory, Compulsory elective module
elective, etc.)
Applicability of the module The module builds on the first part of the module Cross-Cultural
Competences. It serves as a useful preparation for the semester
abroad. The module is offered specifically for the institute.
Whether credits can be transferred must be decided on a case-
by-case basis by the respective program director.
Admission requirements The self-study module “Cultural Competences” is

recommended.
Responsible person for the module Sprachlernzentrum (SLZ) der TH Köln
Name of the lecturer Anastasia Hoffmann (summer semester 2021)

Suzanne Weiler (from winter semester 2021/22)
Evaluation (Performance review Exam 50% (90 minutes)

and duration) Oral Exam 25% (max. 20 minutes)
Oral Contribution 25%
During the Covid-19 pandemic:
Portfolio exam 50% (180 to 200 minutes)
Oral Exam or presentation 25% (max. 20 minutes)
Oral Contribution 25%
final result grade.
Teaching and study methods Learner-centered, action-oriented language teaching based on

interactive learning units
Others There is a compact study day in the semester for didactic

reasons, regular and active participation is compulsory.
Compulsory additional e-learning units on ILIAS.
Recommended literature Literature is provided to the students of the module
47
Code of the module 3.06.b
Name of the module Business Ethics
Content of the module - Introduction to Business Ethics

- Normative Foundations of Institutional and Individual Ethics
- Behavioural Ethics. Morality and Psychology
- Corporate Social Responsibility
- Value Management Systems
- Stake- vs. Shareholder Value
- Corruption, Child labour
- Economic Crime
- Corporate Culture
- Individual Leadership
Among these topics, nowadays, the ethics of digitalisation play

an important role as well.
- autonomic driving, with which kind of ethics should the
board computer be programmed
- Working and digitalisation (Who is still working anyway? Do
we need a basic income?)
- Trade and digitalisation: Exploitation inclusive?
- Privacy protection and digitalisation (What is the employer
allowed to know? What is the insurance allowed to know?)
The course objectives are acquired by conducting and

evaluating experiments on the basis of questionnaires, analysis
of transnational data and comparisons.
Objective of the module (expected Knowledge: The students will have basic knowledge of ethical
learning results and competences to concepts relevant to business. Having completed the course,
acquire) they will be aware of ethical and moral issues in everyday life
and the limits of intuition in ethical decision making.
Understanding: They can define an ethical problem, understand

the problem and explain solutions from an ethical and economic
perspective based on ethical models.
Application: They will know how to build a corporate culture

within a company and how to implement a value management
system and apply this general knowledge to real life examples.
Analysis: In this context, students will be able to describe,

analyse and discuss the possible conflicts between economics
and ethics and develop solutions. The can scrutinize simple
arguments and solutions.
Synthesis: Students can argue how to avoid ethical conflicts by

implementing tools and rules on three different levels (micro,
meso and macro Level) and give examples.
48
Evaluation: Students will have the theoretical background to
compare different solutions and evaluate their impact on
companies and societies. They can evaluate on what level
solutions can and should be implemented and can implement
them in practice.
minutes each),
examinations)
Type of the module (compulsory, Elective module

elective, etc.)
Admission requirements Helpful: Introduction to Management theory and

Microeconomics; Special Interest in philosophical and ethical
issues
Responsible person for the module Prof. Dr. Dominik Enste
Name of the lecturer Prof. Dr. Dominik Enste
Evaluation (Performance review Presentation 80% (45 minutes.)

and duration) Written Exam 20% (30 minutes)
Regular attendance of the course and active participation are

expected.
final result grade.
Teaching and study methods Presentation of research results by students and lecturer; Case
Studies, real life examples from Companies and their marketing
strategy; interactive discussion about solutions; workshop on
strategies for win-win-Solutions (Profit & People & Planet),
Video analyses on business ethical behaviour (e.g. The Insider;
Rogue Trader – High Speed Money, Flow), Group work.
Students will present the results of their individual research by
using up to date techniques.
Others Guest speakers might be invited from companies
49
Recommended literature DeGeorge, R., Business Ethics, Pearson, 7th ed., 2013
Crane, A. / Matten, D., Business Ethics, Oxford University

Press, 2010 (includes case studies)
Enste, D., Trilogie zur Wirtschafts- und Unternehmensethik

(Mensch und Moral/ Mitverantwortung und Moral/ Markt und
Moral), IWK, 2013-2015
Noll, B., Wirtschafts- und Unternehmensethik in der

Marktwirtschaft, Kohlhammer, 2nd ed., 2013
50
Code of the module 3.06.c
Name of the module Behavioural Economics / Economic Psychology
Content of the module - Introduction to Economic Psychology and Behavioural

Economics
- Biases and heuristics (e.g. Status Quo Bias, Do No Harm
Heuristics, hindsight bias, anchoring effect)
- individual and social preferences
- bounded rationality
- framing effects
- emotional influences on decision making by investors and
consumers
- altruism and cooperation as alternatives to competition
- game theory
- the determinants of happiness
- moral behaviour such as crime and corruption
In this context, digitalisation is one of the core subjects of

behavioural economics. Since people have to get along with all
the information overload that comes along with digitalisation. We
will examine e.g. how defaults influence and thus contribute to
irrational behaviour. The students will develop strategies how to
cope with the digital world and how to avoid negative effects like
procrastination. The overall topic is to analyse the effects of
digitalisation and to fin behavioural economic solutions on
individual, organizational and social level. The course objectives
are acquired by conducting and evaluating experiments.
Objective of the module (expected Knowledge: Students will be able to describe psychological
learning results and competences underpinnings of economic behaviour and recent theories in
to acquire) behavioural economics.
Understanding: They can explain the dominant model of choice

in economics (rational choice model), summarize the main
assumptions and they will know how to include psychological
findings into that model. In particular, they will be able to
understand individual decision making under risk and uncertainty
and the influence of different biases and heuristics on everyday
behaviour.
Application: Students will apply key concepts and research

techniques of behavioural economics in case studies (e.g.
consumer behaviour) and/or experiments.
Analysis: Moreover, by the end of this module students will be

capable of analyse the effectiveness and efficiency of interactive
decision making like cooperation, competition, or bargaining from
an economics psychological point of view.
Synthesis and Evaluation: Students can combine the key

elements of behavioural economics theories and apply them to
51
new situations and judge, what solutions are the best according
to the theories. They can evaluate different outcomes and
alternatives.
minutes each),
examinations)
Type of the module (compulsory, Elective module

elective, etc.)
Admission requirements Undergraduate knowledge of Microeconomics is helpful; interest

in psychology and good English is necessary
Responsible person for the Prof. Dr. Dominik Enste
module
Name of the lecturer Prof. Dr. Dominik Enste
Evaluation (Performance review Presentation / Experiments 80%

and duration) Written Exam 20% (30 minutes)
Regular attendance of the course and active participation are

expected
final result grade.
Teaching and study methods Presentation of students and lecturer; Experiments in class,
survey on the street, Case studies (companies using biases and
heuristics for selling products); Experiments with real incentives
(Hot vs. Cold decisions Making); Interviews/videos prepared by
students about specific topics. The students will present the
results of their individual research by using up to date techniques.
Others Guest Speakers (psychologists) might be invited
Recommended literature Ariely, D., Predictably Irrational, HarperCollins, 2010

Gigerenzer, G., Gut Feelings, Viking Press, 2007
Kahnemann, D., Thinking, Fast and Slow, Penguin, 2012
52
Economics
53
Name of the module Managerial Microeconomics
Content of the module 1. Economic questions and concepts

2. Economic objectives and the theory of the firm
3. Human behaviour and decision-making
4. Theory of demand
5. Estimation of demand
6. Theory of production and costs
7. Competition and markets
8. Game theoretical analysis
9. Risk and uncertainty
10. Governmental intervention

to acquire) Knowledge: Students will have acquired the basic competences
to work academically in English. Moreover, students will acquire
the necessary knowledge how to apply mathematical tools in
economics (static equilibrium analysis, comparative-static
analysis as well as concepts for the solution of optimization
problems).
Understanding: They understand the basic concept of the firm,

the demand and supply analysis, the functioning of markets as
well as the role of the government. Furthermore, they understand
the basic aspects of human decision-making.
Application: Students will apply these concepts and the related

data within the context of the business decision making.
Analysis: By the end of this module, students will be capable to

analyse the origin and economic logic behind economic
decisions of consumers, companies and governments.
Synthesis: Students will be familiar with embedding

microeconomic questions and analysis into a social context by
addressing and regarding basic ethical aspects and those of
human behaviour.
Evaluation: Students can evaluate the outcome of a market

economy as a principle coordination process based on individual
decision-making as well as the different responsibilities of firms,
governments and international institutions in the context of
competition, environment and economics.

54
Total workload 4 SWS; 180h total workload, consisting of 60 contact hours (45
minutes each) and 135 hours of independent study.

elective, etc.)
Admission requirements The self-study module “Quantitative Methods Competences” is

recommended.
Responsible person for the module Prof. Dr. Agnieszka Gehringer
Name of the lecturers Prof. Dr. Agnieszka Gehringer

Prof. Dr. Frank Gogoll
Evaluation (Performance review Written Exam (max. 60 minutes)

and duration)
final result grade.
Teaching and study methods Lecture/Seminar:

Basic concepts of microeconomics will be taught during class
accompanied by exercises and problems as well as case
studies. Intensive reading and studying of the suggested
literature is necessary
Others Work materials (slides, exercises, case studies) are available on

ILIAS (E-Learning-Portal).
Recommended literature Samuelson, W.F. / Marks, S.G., Managerial Economics, John

Willey & Sons, 8th ed., 2014
Salvatore, D., Managerial Economics in a Global Economy,

Oxford University Press, 8th ed., 2014
55
Code oft he module 4.02.
Name of the module International Macroeconomics
Content of the module 1. Macroeconomic Data Analysis for Open Economies

2. Short-Run Open Economy Macroeconomics
3. Long-Run Open Economy Macroeconomics
4. Macroeconomic Problems
5. Macroeconomic Policies
Objective of the module (expected Knowledge: Macroeconomic concepts, in particular
learning results and competences macroeconomics accounting, determinants of production,
to acquire) employment and inflation, fiscal and monetary policy analysis
under rigid and flexible prices in open economies, economic
growth and growth policies and cost-benefits analysis of
monetary unions.
Understanding: The students will understand the

macroeconomic environment (e.g. economic crisis, inflation,
unemployment etc.) of corporate decision making
Application: Students will be able to incorporate

macroeconomic developments in economic decision making
Analysis: The students will analyse real world case studies on
macroeconomic problems and policy issues (e.g. Greek debt
crisis, macroeconomic consequences of German unification,
Euro crisis)
Synthesis: The students will write a macroeconomic report on

a country, analysing recent macroeconomic data development
retrieved from publicly available databases and summarize
major macroeconomic developments in that country.
Evaluation: Based on the macroeconomic country report, the

students will give an evaluation of the macroeconomic
prospects for that country. The report will be evaluated by the
instructor and constitute 30% of the final grade.
Semester/Trimester 2. Semester
Contact hours 4 SWS
Frequency of the module yearly
Number of ECTS-Credits (based 6 ETCS - 180 hours total workload, consisting of 60 contact
on the workload) hours (of 45 minutes each) and 135 hours of independent study
180 hours total workload, consisting of 60 contact hours (of 45
minutes each) and 135 hours of independent study.
Type of the module (compulsory, Compulsory Module
elective, etc.)
Name of the lecturer Prof. Dr. Harald Sander
Evaluation (Performance review 60 minutes written examination: 70%

and duration)
56
Individual written assignment (Macroeconomic Country Fact
Sheet): 30%
SUBMISSION Fact Sheet (only hardcopy):
final result grade.
Teaching and study methods Mix of lecture, seminar, flipped classroom exercises and case
studies
Others Mix of lecture, seminar, flipped classroom exercises and case

studies
Recommended literature Blanchard, O.: Macroeconomics, latest edition, London:

Prentice Hall, latest edition.
Sander, H., An Executive(‘s) Guide to Macroeconomics and

Economic Crises. Köln 2017 (mimeo).
Handouts and additional readings provided in ILIAS
57
Name of the module International Economics
Content of the module Key concepts of international trade and their relationship with
national policymaking will be presented. The relevance of
exchange rates for cross border business decisions will be
highlighted and models of exchange rate determination will be
introduced.
The importance of international policy coordination and the role

of international institutions (IMF, World Bank, WTO) will be
highlighted.
The synthesis of empirical analysis regarding business and

economic conditions in the context of international economic
decisions will be performed.
Objective of the module (expected By the end of this module:

to acquire) Knowledge: Students are familiar with the main theoretical
explanations of international trade and finance. They are able to
identify the relevant sources of information for empirical analysis
of international economic issues and for verification of the role
of domestic political constituencies in the international economic
policy formulation.
Understanding: They have developed an understanding of the

basic motives of trade and international financial transactions as
well as the role of domestic political constituencies for
international economic policy formulation.
Application: Students describe the effects of international

economic policies on firms both at home and abroad. They
appreciate and apply the multitude of data source, available for
the analysis of issues in the field of international economics.
They also manage large datasets.
Analysis: Students use data freely provided on the internet to

analyse the decision making by firms active in a global context
as well as the impact of international policy making on firms’
activity. Simple statistical tools (correlation analysis, OLS) will be
employed.
Synthesis and Evaluation: Students study examples of solutions

to problems faced by internationally active firms. They also
evaluate current international policy issues. By doing so, they
get familiar with the process of developing own solutions and
expose them to critical reviews.
58
Semester 3rd semester

Total workload 4 SWS; 180h total workload, consisting of 60 contact hours (of

elective, etc.)
Admission requirements The modules of the first semesters, especially “Managerial

Microeconomics” and “International Macroeconomics”
Responsible person for the module Prof. Dr. Agnieszka Gehringer
Name of the lecturers Prof. Dr. Agnieszka Gehringer

Prof. Dr. Frank Gogoll

and duration) Written assignment 30%
final result grade.
Teaching and study methods Lecture and seminar
Others
Recommended literature Krugman, P. / Obstfeld, M. / Melitz, M., International Economics,

Prentice Hall International, 10th ed., 2014
Gandolfo, G., Elements of International Economics, Springer, 1st

ed., 2004
Doing Business 2018, The World Bank, 15th ed., 2018
59
Name of the module Economic Policy and Empirical Evidence
Content of the module 1. Theory of economic policy and political decision-making

2. Empirical evidence and empirical economic research
3. Basic Econometrics
4. Economic simulation model: Objectives, analysis, policy-
making and evaluation

to acquire) Knowledge: Students can describe the national and
international economic and political environment of companies.
Understanding: The students will understand the decision-

making process in political economy and the basic functioning
of economic policy measures in an open economy.
Application: Students are able to phrase, explain and

communicate economic policy objectives and to design a policy
mix of economic instruments to solve (actual) economic
problems within a simulation game (ZAW Business Cycle Model
of Germany).
Analysis: They analyze the consequences of economic

concepts and policy measures by applying a due diligence
analysis for evaluation of the outcome of the determined
economic policy mix.
Synthesis: On the basis of already acquired knowledge on

micro- and macroeconomics as well as international economics,
students are able to study and evaluate the effects of economic
policy using empirical evidence thereby taking into account
general political and ethical aspects.
Evaluation: Students evaluate the outcome of economic policy

measures as well as the economic environment of companies
(on national as well as international basis) against the
background of sustainability in economic, social and ecological
terms and taking ethical aspects into account.
60

elective, etc.)
Responsible person for the module Prof. Dr. Frank Gogoll
Name of the lecturers Prof. Dr. Frank Gogoll

Prof. Dr. Manfred Kiy

and duration) Assignment / Presentation 60%
final result grade.
Teaching and study methods Lecture/Seminar:

Basic concepts of economic policy and econometrics will be
taught during class accompanied by exercises and problems as
well as case studies. Intensive reading and studying of the
suggested literature are necessary.
Moreover, soft skills will be acquired by role-playing: students
take over responsibility as politicians (ministers of finance,
labour, economics) and leaders of economic associations (trade
union, employers association) or organisations (European
Central Bank).
Training of negotiation and presentation skills
Others Practical work with econometrical methods by using computer-

based software
Recommended literature Gogoll, F. Theorie der Wirtschaftspolitik, Ordnungspolitik, in:
Clement, R.; Gogoll, F.; Kiy, J., Terlau, W. und Veit, W.:
Wirtschaftspolitik, Berliner WissenschaftsVerlag 2017
(englischsprachige Übersetzung)
Clement, R. / Gogoll, F. / Kiy, M. / Natrop, J. / Terlau, W. / Veit,
W., Economic Simulation Game (Students Guide), TH Köln,
2010
Asteriou, D. / Hall, S., Applied Econometrics, Palgrave ,3rd ed.,
2015
Latest reports of IMF, World Bank, OECD, ECB, Federal
Statistical Office, etc
61
Business Law
62
Name of the module Introduction to International Business Law
Content of the module This course focuses on the most important legal aspects for
students studying international business:
• Introduction to international business law

• Legal fields and sources of law
• Conflict of laws
• Differences between common law and civil law
• Introduction to German contract law
• Contractual and non-contractual obligations
• International conventions: the CISG
• Overview: the law of the European Union
• International dispute resolution: how to solve your dispute
Objective of the module This module is focusing on legal cases concerning international
(expected learning results and sales-, service- and licensing contracts.
competences to acquire)
Knowledge: Students know the most relevant legal framework in
the context of international business. They are familiar with
international methods of dispute settlement.
Understanding: Students are able to differentiate international

contract types from each other and are able to identify major risks.
They can prepare a problem for efficient assessment by legal
counsel. They are familiar with special legal features of
international business in comparison to domestic contracts.
Application: Students are able to apply their knowledge to some

simple international law cases. They can structure a contract and
identify key elements.
minutes each),
examinations)
63
elective, etc.)
Responsible person for the Prof. Dr. Michael Volkmann

module
Name of the lecturers RA Dr. Rouven F. Bodenheimer

and duration)
final result grade.
Teaching and study methods Lecture; moderated discussions; application of law cases studies in
groups.
Others Block course
August, R. / Mayer, D. / Bixby, M., International Business Law,

Pearson Education Limited, 7th ed., 2016
Chalmers, D. / Davies, G. / Monti, G., European Union Law,

Cambridge University Press, 3rd ed., 2014
Born, G., International Commercial Arbitration, Kluwer, 2nd ed.,

2014
Schlechtriem, P. / Schwenzer, I., Commentary on the UN

Convention on the International Sale of Goods (CISG), Oxford
University Press, 4th ed., 2016
64
Quantitative Methods
65
Name of the module Quantitative Methods II (A)

(Finanzmathematik und Statistik)
Content of the module Zins-, Renten-, Tilgungs-, Investitionsrechnung,
Abschreibungsverfahren sowie Kennzahlen von Datensätzen,
Lage- und Streuungsparameter, lineare Regression, bedingte
und unbedingte Wahrscheinlichkeiten
Objectives of the module (expected Die Studierenden können Zahlungsströme (bspw. Vermögen,
learning results and competences Schulden, Renten, etc.) aggregieren, deren Entwicklung sowie
to acquire) deren heutigen Wert berechnen. Des Weiteren beherrschen die
Studierenden Grundzüge der Wahrscheinlichkeitsrechnung und
sind in der Lage, (uni- und bivariate) Datensätze tabellarisch
und grafisch darzustellen, deskriptiv zu analysieren und im Falle
bivariater Datensätze Zusammenhänge zwischen den Daten
festzustellen und zu quantifizieren. Zur Erreichung der Ziele
können Studierende mathematische Methoden und Konzepte
(bspw. Folgen und Reihen, Konzepte der Mengenlehre,
Zufallsvariablen und Methode der kleinsten Quadrate) sowie
finanzwirtschaftliche Bewertungsmethoden (bspw. Barwert,
Kapitalwert und Äquivalenzprinzip) anwenden. Die Kenntnisse
werden in der betrieblichen Praxis (bspw. in Finanzabteilungen
in Industrieunternehmen, Banken und Versicherungen) bei
Investitionsentscheidungen in Sach- und einfache Kapitalgüter
benötigt und bilden die Grundlage für weitere und
finanzmathematisch schwierigere Fragestellungen. Des
Weiteren werden die Kenntnisse für die prägnante Darstellung
und Quantifizierung ökonomischer Zusammenhänge benötigt
und bilden die Grundlage für weitere Module.
Semester 2. Fachsemester
Frequency Summer and winter semester

ECTS-Credits 6
Workload 4 SWS, 180 Stunden Arbeitsaufwand, bestehend aus 60

Unterrichtseinheiten (à 45 Minuten) und 135 Stunden
unabhängige Studienzeit
Type of the module (compulsory, Pflichtmodul

elective, etc.)
Applicability of the module Banking and Finance; Betriebswirtschaftslehre;
International Business; Wirtschaftsrecht
Admission requirements Keine
66
Responsible persons for the Prof. Dr. Jutta Arrenberg
module Prof. Dr. Ralf Knobloch
Prof. Dr. Felix Miebs
Name of the lecturers Prof. Dr. Jutta Arrenberg

Prof. Dr. Ralf Knobloch
Instruction language Deutsch
Evaluation (Performance review Written exam 100% (max. 60 minutes)

and duration)
final result grade.
Teaching and study methods Seminaristischer Unterricht
Others
Recommended literature Arrenberg J., Wirtschaftsstatistik für Bachelor, 4th ed., 2020
Bamberg, G. / Baur, F. / Krapp, M., Statistik, 16th ed., 2011
Schlittgen, R., Einführung in die Statistik,11th ed., 2008
Arrenberg, J., Finanzmathematik, 3rd ed., 2015
Tietze, J., Einführung in die Finanzmathematik, 11th ed., 2011
67
Name of the module Quantitative Methods III (B)

Content of the module Indexrechnung, Binomialverteilung, Normalverteilung,
Konfidenzintervalle für E[X] und p, Gaußtest, t-Test, Chi-
Quadrat-Unabhängigkeitstest, Chi-Quadrat-Anpassungstest
Objectives of the module (expected Die Studierenden sind mit Verfahren der schließenden Statistik
learning results and competences (statistische Schätz- und Testtheorie) vertraut und können diese
to acquire) anwenden, indem sie die notwendigen Methoden (Zentraler
Grenzwertsatz, Schätzung von Parametern der Binomial- und
Normalverteilung durch Punkt- und Intervallschätzung sowie
Berechnung von Wahrscheinlichkeiten auf Basis der beiden
Verteilungen, Formulierung von Nullhypothesen und
Berechnung zugehöriger p-Werte) zielführend einsetzen und
Ergebnisse sicher interpretieren und einordnen können. Die
Kenntnisse ermöglichen den Studierenden die Beantwortung
einfacher statistischer Fragestellungen im
betriebswirtschaftlichen Kontext und bereiten die Studierenden
auf weiterführende Module vor.
Semester 3. Fachsemester
Frequency Summer and winter semester

ECTS-Credits 6
Workload 4 SWS, 180 Stunden Arbeitsaufwand, bestehend aus 60

Unterrichtseinheiten (à 45 Minuten) und 135 Stunden
unabhängige Studienzeit
Type of the module (compulsory, Pflichtmodul

elective, etc.)
Applicability of the module Banking and Finance; Betriebswirtschaftslehre;
International Business
Admission requirements Keine
Responsible persons for the Prof. Dr. Jutta Arrenberg

module Prof. Dr. Ralf Knobloch
Name of the lecturers Prof. Dr. Jutta Arrenberg

Dr. Marko Helwich
Instruction language Deutsch
68
Evaluation (Performance review Written exam 100% (max. 60 minutes)
and duration)
final result grade.
Teaching and study methods Seminaristischer Unterricht
Others Es werden wöchentlich Übungsaufgaben zur Nachbereitung

und Festigung der Inhalte zur Verfügung gestellt.
Recommended literature Arrenberg J., Wirtschaftsstatistik für Bachelor, 4th ed., 2020
Bamberg, G. / Baur, F. / Krapp, M., Statistik, 18th ed., 2017
Schlittgen, R., Einführung in die Statistik,12th ed., 2012
69

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Course Book / Modulhandbuch

International Business B.Sc.

Situation at: 1. February 2021

International Business B.Sc.

Beispiel: Halwas_International Projects_Iron_SS 20

Self-Study Modules ............................................................................... 1

Name of the module Competences in Scientific Working

Courses within this module

Objective of the module Basic competencies in academic work. In particular, students

Semester Varying offers

Duration Recommended self-study during the entire duration of the whole

Frequency Varying offers

Admission requirements According to the guidelines of the academy

Responsible person for the Academy for academic training

Instruction language German / English

Evaluation (Performance review Further information can be found online.

Name of the module Competences in Foreign Languages

Semester Varying offers

Duration Recommended self-study during the entire duration of the

Frequency Varying offers

Admission requirements According to the guidelines of the SLZ (Language Center)

Responsible person for the module SLZ of the TH Köln

Name of the lecturer Varies

Recommended literature Further information can be found online.

Name of the module Cultural Competences

Courses within this module

Semester Varying offers

Duration Recommended self-study during the entire duration of the whole

Frequency Varying offers

Admission requirements According to the guidelines of the faculty

Name of the lecturer Varies

Instruction language Varies

Evaluation (Performance review Information will be provided for each seminar.

Recommended literature Information will be provided for each seminar.

Name of the module Competences in Quantitative Methods

Courses within this module

Content of the module The self-study “Quantitative Methods Competences” conveys

Semester 1st semester

Duration Recommended self-study during the entire duration of the whole

Frequency Varying offers

Admission requirements According to the guidelines of the relevant seminar

Name of the lecturer Varies

Instruction language German

Evaluation (Performance review Information will be provided for each seminar.

Name of the module Preparatory Course - Basics of Accounting (starting:

This course introduces the basics of double-entry bookkeeping

Understanding: Interpret and describe accrual accounting and

Application: Students shall learn to input and apply double-

Semester 1st semester

Duration Three weeks at the beginning of the 1. Semester

Frequency Every winter semester

Total workload 1 SWS with total workload of ca. 45 hours, comprising up to 20

This Preparatory Course helps students with no prior

Students must participate in the class exercises and submit all

Admission requirements Prerequisite is knowledge of high school-level mathematics

Responsible person for the module Prof. Dr. Ridwan D. Rusli

Name of the lecturer Prof. Dr. Ridwan D. Rusli

Instruction language English