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ACCT301 Financial Reporting and Analysis 3 cr.

Integrates contemporary corporate financial reporting issues with financial analysis, interpretation, and performance evaluation using a case approach. It presents an in-depth discussion of factors affecting analysis of business organizations and business strategy issues, and it explores measurement of items on financial statements, disclosures, standard-setting issues, financial reporting internationally, financial reporting implications, and investment evaluation.

Prerequisites : FOLC 301B or Equivalent

Semester Offered :

ACCT315 Intermediate Financial Accounting II 3 cr.

A review of generally accepted accounting principles, current assets, long term assets and liabilities, consolidated statements, multinational accounting, and interim reporting and disclosures.

Prerequisites : FOLC 301B or its equivalent

Semester Offered :

ACCT320 Profit Planning and Control 3 cr.

Deals with comprehensive profit planning and control outline, sales planning and control, planning production, planning expenses, development and application of variable budgets, techniques and managerial application of cost-volume-profit analysis, performance reports for management control, and analysis of budget variances.

Prerequisites : FOLC 301B

Semester Offered :

ACCT325 Advanced Auditing 3 cr.

Covers financial statement audits and auditors’ responsibilities, audit objectives, evidence and working papers, materiality, risk, preliminary audit strategies, internal control, audit testing methodology, auditing the transaction cycles, and completing the audit, reporting, and other services.

Prerequisites : ACCT 315

Semester Offered :

ACCT330 Accounting Theory 3 cr.

Presents the principal approaches and proposed solutions to the problem of formulating an accounting theory. The emphasis in this course is on the current issues in defining the elements of an accounting theory, namely, the objectives of financial statements, the fundamentals of accounting, the asset valuation and income determination concepts, and the future scope of accounting.

Prerequisites : ACCT 315

Semester Offered :

ACCT340 Acitvity-Based Costing 3 cr.

Covers the components of activity-based costing systems, activity analysis, activity-based management, identifying value-added and nonvalue-added activities, benchmarking value-added activities, and cost management through a total quality management system.

Prerequisites : FOLC 301B or its equivalent

Semester Offered :

ACCT345 Financial Statement Analysis 3 cr.

Deals with major financial statements, including the foundations of ratio and financial analysis, analyzing current assets, investments, fixed assets, current and long term liabilities, and owners’ equity.

Prerequisites : FOLC 301B or its equivalent

Semester Offered :

ACCT350 Special Topic 3 cr.

An analysis of contemporary accounting issues and problems. This course may be repeated for credit when the topics vary.

Prerequisites : Approval of the track convener

Semester Offered :

ACCT351 Accounting Tutorial 3 cr.

Provide opportunities for students to pursue directed study readings and preliminary research relevant to their concentration where existing courses do not offer the required subject matter. Tutorials include a presentation of a report on the work.

Prerequisites : Approval of track convenor

Semester Offered :

BUSS300 Business Research Methods 3 cr.

Provides an introduction to the main theories and practices in the field of business research methods and offers examples highlighting specific issues faced by business school students. It aims to show students how to do research and to help them locate issues of research method within a wider context. Topics include: research strategies and research designs; methods of quantitative research and design of experiments; methods of qualitative research; combining quantitative and qualitative research; E-research; writing up business research; and ethics in business research.

Prerequisites : FOLC 303 or equivalent

Semester Offered :

BUSS305 Advanced Managerial Economics 2 cr.

An advanced treatment of the theory of the firm. Topics covered include different pricing techniques, government regulation of the industry, competitive markets under asymmetric information, regulation and pricing of public utilities, externalities and market failure, long-term investment decisions of the firm, and international aspects of managerial economics.

Prerequisites : FOLC 304A or equivalent

Semester Offered :

BUSS315 Advanced Business Analysis 3 cr.

Enhances understanding of how firms are influenced by the microeconomic and macroeconomic environments in which they operate. On the microeconomic level, topics include pricing decisions in practice, externalities and government regulation, and risk and uncertainty in managerial decision making. On the macroeconomic level, the course discusses the IS-LM model and uses it to demonstrate the effect of fiscal and monetary policies on the economy; pays particular attention to the open economy; focuses on the balance of payments, exchange rate determination, and macroeconomic policy under both fixed and floating exchange rates; and concludes with a discussion of economic depression, hyperinflation and budget deficits.

Prerequisites : FOLC 304AandFOLC304Bor equivalent

Semester Offered :

BUSS349 Advanced Seminar in Strategic Management 3 cr.

An advanced course on strategic management philosophy, methodology, and tools in local and global settings. Special emphasis is placed on competitive positioning and strategic analysis using an applied, hands-on approach. The course involves case writings and analysis.

Prerequisites : minimum 18 credits of core MBA courses including MKTG306 and MNGT306

Semester Offered :

BUSS398 Project 3 cr.

Based on results of original, independent research, the project must be undertaken, in partial fulfillment of the requirements for the degree, upon the completion of at least 33 credits of core and elective courses. Each student is assigned a committee of an adviser ( first reader) and a second reader who jointly surpervise and guide the student throughout. It is responsibility of the student to select a topic and submit a project proposal to be approved by his/her readers and then by the OSB Graduate Studies Committee. A student who is unable to finish the project in one semester can register for up to two additional times; subject to the consent of the readers. Exceptionally, one addtional registration may be approved by the OSB Graduate Studies Committee. Students pay for the three credits on their first registration, but are not billed for the additional registrations.

Prerequisites : completion of at least 33 credits of core and elective courses.

Semester Offered :

DCSN300 Models for Decision Making 1.5 cr.

Covers the modeling process in decision making; explains the various modeling approaches under conditions of certainty, uncertainty, and risk,and considers single and multiple-objective decision making scenarios. Business models are drawn from diverse applications in finance,marketing and operations. Emphasis is placed on the interpretation of the results of models and the managerial insights provided. In addition, students analyze real cases from their own work experience and the literature

Prerequisites : FOLC 303 & FOLC 306B or equivalents

Semester Offered :

DCSN310 Operations & Process Management 3 cr.

Gives an overview of the strategic and tactical decisions involved in operating a production or service system to give the firm a sustainable competitive advantage. Topics include operations strategy framework; process management; management of technology; work-force management; total quality management and statistical quality control; capacity, location and layout planning; inventory management; aggregate planning; material requirement planning; master production scheduling; business forecasting; and scheduling and managing complex projects.

Prerequisites : DCSN 300

Semester Offered :

DCSN320 Performance Management 3 cr.

Business performance management is essntial for ensuring high-quality services/products,operations, and strategic initiatives. The course covers qualitative and quantitative performance metrics, business intelligence, process redesign and inprovement, and six sigma business scorecard,merging business processes, performance measure, and management evaluations into a seamless whole. It addresses complex decision making scenarios where a mix of positive and negative measures needs to be considered and combined to determine their relative importance. Approached such as the analytic Hierarchy Process(AHP); Data Envelopment Analysis are covered to analyze various metrics and balanced scorecard informtion. Students form groups and select a topic for their final project and have hands-on learning experiences with appropriate software tools.

Prerequisites : DCSN 300

Semester Offered :

DCSN330 Project & Process Management 3 cr.

The modern business relies upon relies improving and aligning processes with business strategy. These improvements are implemented as projects. While managing traditional projects such as construction is covered, this course emphasizes the management of the building blocks of a project; processes. Since project management is both an art and science that nalances soft(management) and hard (tools and technology) skills, both are taught. The course equips students to manage or participate in complex projects and work with project stakeholders.

DCSN340 Supply Chain Management 3 cr.

This course addresses issues of matching supply with demand in the context of supply chain management by managing both supply and demand. While the treatment is model based, the course is aimed at developing the insights needed by general managers of management consultants. The emphasis is on managing yncertain demand, both within the firm and across the supply chain. Topics include: drives of supply chain management, designing the supply chain netwrok, planning demand and supply in a supply chain, desinging and planning transportation networds, the Newsvendor model, quick response strategies, the order-up to inventory model, risk-pooling strategies, and supply chain coordination. An introduction to managing demand through revenue management is alsi provided.

Prerequisites : DCSN 310

Semester Offered :

DCSN351 Decision Systems Tutorial 3 cr.

Provides opptunities for students to pursue directed study and preliminary research relevant to an area of expertise they want to devlop when existing course do not serve that purpose. This course includes presentation of a report on the work.

Prerequisites : approval of track convener

Semester Offered :

ENTM310 Entrepreneurship & Venture Capital 2 cr.

An analysis of the problems facing newly established businesses. Topics covered include personnel, capital, marketing, accounting, alternative financing scenarios, leasing and venture project evaluations.

Prerequisites : FOLC305A and FOLC 305B or equivalent and ACCT301

Semester Offered :

FINA306 Intermediate Corporate Finance 3 cr.

Covers topics such as financial management decision making, financial planning, forecasting and valuation models, capital budgeting under uncertainty, modern capital structure theories, leasing, equity and debt financing, modern dividend theories, working capital policies, ethical issues in finance and mergers and acquisitions using some cases simulating real world decision-making.

Prerequisites : FOLC 302A or equivalent

Semester Offered :

FINA315 Investment Analysis and Evaluation 3 cr.

An analysis of investments in financial securities. This course focuses on securities markets, investment risk-return tradeoff, asset pricing models, and stock price behavior in relation to capital market efficiency hypotheses. Particular emphasis is placed on stocks, bonds, and financial futures and options.

Prerequisites : FOLC 302A or equivalent

Semester Offered :

FINA318 Derivative Securities 3 cr.

Emphasizes derivatives theories and applications, derivatives exchanges, valuation of derivatives (futures, forward, swaps, standard and exotic options on different underlying assets), trading practices and regulations, management of financial risks, and empirical evidence on derivative markets efficiency.

Prerequisites : FINA 306 or equivalent

Semester Offered :

FINA320 Investment Banking 3 cr.

Designed to meld the practical and the theoretical aspects of investment banking, focusing on a review of syndication and underwriting, advisory services, clearing and funding operations, corporate restructuring, evaluation of capital investment opportunities, and integrating financial engineering into real-world investment banking applications.

Prerequisites : FINA 306 or equivalent

Semester Offered :

FINA325 Global Finance 3 cr.

A study of global financial markets and instruments. Topics covered include financial and investment decisions in an international environment, operations of international money and capital markets, management of foreign exchange risk, working capital management, direct foreign investment, political risk analysis, and currency derivatives forward and swap markets.

Prerequisites : FOLC 302A or equivalent

Semester Offered :

FINA330 Banking Risk Management 3 cr.

A course that deals with financial decision-making procedures and policies of commercial banks. The focus of this course is on regulatory environment, strategic credit decision, international banking, applications of financial engineering in risk management, and management of assets and liabilities of commercial banks using the portfolio analysis approach and capital adequacy indicators. Case work is emphasized.

Prerequisites : FINA 306

Semester Offered :

FINA335 Portfolio Theory and Management 3 cr.

This course studies the investment management processes, investment objectives and constraints, investors’ attitudes and behavior, modern portfolio theories, selection and timing skills, asset allocation methods, active versus passive investment strategies, trading practices, swaps, performance evaluation, evaluation of current events in the financial press, and the role of derivatives in managing securities risk, through case study and simulation approach.

Prerequisites : FINA 315 or equivalent

Semester Offered :

FINA337 Market Risk Measurement and Management 3 cr.

Aims to give hands on experience of the techniques used by risk professionals to measure and manage market risk. The topics covered include: Emerging market risks including currency crises, Value-at-Risk (delta-normal, historical simulation, Monte Carlo), conditional value-at-risk, risk budgeting, stress testing, liquidity risk, measuring and managing corporate exposures, including cash flow at risk.

FINA340 Advanced Corporate Finance 3 cr.

Emphasizes strategic financial policies in theory and practice and the formulations and implementations of financial policies through the case study approach. Case analysis covers issues such as management of short-term and long-term assets, raising capital, distribution and retention of earnings, agency problems, mergers and acquisitions, corporate failure, and restructuring.

Prerequisites : FINA 306

Semester Offered :

FINA341 Corporate Governance 3 cr.

A study of legal accountability in conformity with corporate and securities disclosure laws, market for corporate control, the role of institutional investors, leveraged buyouts, hiring and firing strategies, management compensation packages, and the role of the board of directors in ensuring an appropriate accountability system and the integrity of financial reporting.

FINA342 Entrepreneurial Finance 3 cr.

Explores financial issues that face entrepreneurs, including the stages of financing, business cash flow models, and strategic positioning of the early-stage company. Examines the role of business angels, venture capital funds, institutional investors, strategic alliances, licensing agreements, and exit strategies. Analyzes the unique financial issues facing entrepreneurial firms. Topics include assessing financial performance, financial forecasting and planning, financial management of rapidly growing businesses, start-up ventures, valuation, sources of financing, venture capital, initial public offerings, and the decision to harvest.

Prerequisites : FINA 306

Semester Offered :

FINA350 Special Topics 3 cr.

An analysis of contemporary financial issues and problems. This course may be repeated for credit when the topics vary.

Prerequisites : approval of track convener

Semester Offered :

FINA351 Financce Tutorial 3 cr.

Prerequisites : approval of the track convener

Semester Offered :

FOLC301A Survey of Financial Accounting 2 cr.

A general survey of financial accounting. Topics covered include accounting as an information system, measuring and reporting assets, liabilities, and stockholders’ equity.

Prerequisites :

Semester Offered :

FOLC301B Survey of Managerial Accounting 2 cr.

A general survey of managerial accounting. Topics covered include interpretation and analysis of management accounting information, planning and control of operations, cost behavior and measurement, and performance measurement and evaluation.

Prerequisites : FOLC 301A or equivalent

Semester Offered :

FOLC302A Survey of Financial Management 2 cr.

A course that combines the principles of financial management of the firms with the functions of capital markets, discounted cash flows, risk and assets valuation, basics of capital budgeting, cost and structure of capital, short-term and long-term financial decisions.

Prerequisites : Co-Requisite 301B or equivalent.

Semester Offered :

FOLC303 Statistical Analysis for Business I 3 cr.

This course covers key concepts of probability and randomness and provides grounding in fundamentals of graphical summarization; sampling and estimation; confidence intervals; hypothesis tests; and analysis of variance, simple regressionand correlation, multiple regression, introduction to noonparametric statistics, and goodness-of-fit tests and contingency analysis. The latter part provides an introduction to some applied topics. ( e.g., statistical process contrl and time-series analysis and forecasting). Use of spreadsheets and interpretation of the output of analyses are emphasized.

Prerequisites :

Semester Offered :

FOLC304A Survey of Micro Economics 2 cr.

A course that covers basic principles of managerial economics. Topics covered include goals of the firm and optimization techniques; demand analysis, measurement and forecasting; theory and measurement of production and cost; and pricing under different market structures.

Prerequisites :

Semester Offered :

FOLC304B Survey of Macro Economics 1 cr.

A course that covers basic principles of macroeconomics. Topics covered include national income accounts; aggregate demand and supply; and income determination model.

FOLC305B Survey of Marketing 1.5 cr.

A general survey of marketing. Topics covered include concepts and functions of marketing, the 4 P’s of marketing (Product, Price, Place and Promotion), and introduction to marketing strategies.

Prerequisites :

Semester Offered :

FOLC306A Introduction to Management Information Systems 1.5 cr.

This course introduces the use of information technology and information systems (IT/IS) in business and surveys the key role of information and its automation in a value chain; support of business processes; and conduct of business transactions.

Prerequisites :

Semester Offered :

FOLC306B Introduction to Managerial Decision Making Models 1.5 cr.

This course is a spreadsheet-based introduction to the deterministic and stochastic models used in modern managerial decision making, with examples taken from various functional areas of management. Emphasis will be placed on model formulation and analysis of output.

Prerequisites :

Semester Offered :

INFO300 Corporate Information Technology 1.5 cr.

Examines theories, concepts, principles and applications for managing the information technology and information systems (IT/IS) function. Topics include: strategic planning of IT/IS activities; project-level planning and management; role of chief information officer; structuring IT/IS organization to meet key customer needs; achieving balance between in-sourcing and out-sourcing of IT/IS; managing IT/IS human resources; managing IT/IS data resources; managing IT/IS acceptance by user; managing relationships with stakeholders in IT/IS development; and use processes.

Prerequisites : FOLC 306A or its equivalent.

Semester Offered :

INFO305 Data and Information Management 3 cr.

Provides an overview of key topics in designing, building and managing information systems (IS) that incorporate database management systems (DBMS) as their foundation. Topics include: fundamentals of DBMS technology and their application in IS development; mastering technology issues based on data/information as a valuable business resource; new IS business uses enabled by advances that build upon the core DBMS technology; information systems development life cycle; techniques for researching system requirements; analyzing and modeling organizational processes and data; development and implementation of information systems in organizations. The course also provides hands-on experience in the analysis and design of a system and developing a database application using a state-of-the-art DBMS.

Prerequisites : FOLC306A or equivalent

Semester Offered :

INFO310 Enterprise and Systems Integration 3 cr.

Addresses the issues and solutions involved in internal coordination and external customer focus through integrated processes, using an enterprise approach to information systems. The two primary approaches to integration; namely, ERP systems and enterprise application/data integration will be covered, with emphasis on the business and technical principles of each approach, as well as their pros and cons. The role of business intelligence systems in enterprise integration will be considered. Using class projects, the insights gained will be applied to real situations.

Prerequisites : FOLC 306A or equivalent

Semester Offered :

INFO315 E-Commerce Business Models and Technologies 3 cr.

Provides both the strategic and technical essentials of what a manager needs to know in order to manage and lead an electronic commerce (EC) initiative. Topics include: EC business models, economics of information goods, virtual value chain, impact of EC on organizational strategy and industry structure, in-depth assessment of successful EC strategies, and emerging issues related to electronic communities and virtual organizations as well as web site design. Issues of design of E-Commerce applications will be considered, including hardware, software and network issues; usability; software tools; web analytics; and team dynamics. The course also includes producing a business plan, a requirements definition document, and several case studies.

Prerequisites : FOLC 306A or equivalent

Semester Offered :

INFO320 Building Business Value with Technology Innovation 3 cr.

Infomation technology (IT) is the key enable of most key innovations and improvements in business and society. This course develops critical analysis skills required to bring new ideas into fruition that build and maintain organizations. These innovations require leveaging IT in these businesses. The vourse covers marketing to technology organizations; employing IT to create new business models; innovation at industry-leading companies using IT; current IT trends.

INFO330 Improving Services Delivery with IT/Operations Management 3 cr.

The course provides tools and frameworks for managers to understand,assess, and improve the performance of their operations with an emphasis on services. Topics include service management, service blueprinting, needs of customers, managing service delivery processes, and continuous improvement of services. Services are generally delivered through information technology (IT) so the course will weave IT into both service design (strategic use of IT) and oprations ( IT appplications).

INFO350 Special Topics 3 cr.

A course that focuses on analysis of contemporary decision systems or information systems issues and problems. This course may be repeated for credit when the topics vary. Prerequisite: varies with the topic and is noted in the course schedule.

Prerequisites :

Semester Offered :

INFO351 Information Systems Tutorial 3 cr.

Provides opportunities for students to pursue directed study readings and preliminary research relevant to their concentration where existing courses do not offer the required subject matter. Tutorials include a presentation of a report on the work.

Prerequisites :

Semester Offered :

MKTG311 Applied Market Research 3 cr.

This course is designed to offer an advanced understanding of the market research process through coverage of the steps comprising the process from defining the research problem, to developing an approach, to formulating a research design and designing survey of questionnaire forms, to data collection, analysis, and implementation. The course takes on an applied orientation in covering the research process.

Prerequisites : MKTG 306 and BUSS 300

Semester Offered :

MKTG312 Consunmer Behavior 3 cr.

Uses a behavioral science perspective to describe, understand and predict the behavior of cusomers in the marketplace. This course also magnifies the basic decision-making processes followed by consumers when faced with a choice situation.

Prerequisites : MKTG 306

Semester Offered :

MKTG325 Services Marketing Management 3 cr.

A course that addresses topics such as creating a sustained competitive advantage, designing the service delivery system, creating a service culture, building customer loyalty, exploiting the virtual value chain, reengineering the delivery system, delivering services on the web, implementing total quality management programs, and globalization of services.

Prerequisites : MKTG 306 or its equivalent.

Semester Offered :

MKTG341 Global Marketing Strategy 3 cr.

An examination of the global strategic marketing task through the eyes of the marketing manager. Topics covered include understanding the global marketing environment, analyzing global marketing opportunities, developing global marketing strategies, designing global marketing programs, and managing the global effort.

Prerequisites : MKTG 306 or its equivalent.

Semester Offered :

MKTG350 Special Topics 3 cr.

An analysis of contemporary marketing issues and problems. This course may be repeated for credit when topics vary.

Prerequisites : approval of track convener

Semester Offered :

MKTG351 Marketing Tutorial 3 cr.

Prerequisites : approval of track convener

Semester Offered :

MNGT306 Leadership and Behavior in Organization 3 cr.

An analytical excursion into the behavioral aspects of the modern workplace including such processes as leadership, communication, motivation, conflict resolution, and team building. Particular attention will be accorded to leadership as a focal point of group processes, and as a critical ingredient in successful organizational endeavors and transformations.

Prerequisites : FOLC 305A or its equivalent.

Semester Offered :

MNGT319 Change Management 3 cr.

This course examines in depth the change management process as a central paradigm in modern management theory and practice. The course spans a broad spectrum including different change models and the various organizational forces that enable and resist change; change processes at the individual, group, and organizational levels. The course introduces theories, tools, approaches, and key competencies for managing change as well as practical case studies in the management of change.

Prerequisites : FOLC 305A or equivalent

Semester Offered :

MNGT320 Emerging Issues in Management Theories & Practice 3 cr.

The purpose of this course is to help MBA students keep pace with rapid development in managerial know-how covering both conceptual breakthroughs and innovative applications. It focuses on the rapidly changing intellectual landscape in management in an attempt to discuss future directions and dominant trends in the making. The intended learning output of this course is to ensure students preparedness for the sharp edge of management practice by the time they graduate.

Prerequisites : FOLC 305A or equivalent

Semester Offered :

MNGT330 Quality Management 3 cr.

An advanced analytical account of TQM as a modern management philosophy and a program for achieving and sustaining customer satisfaction. Relevant TQM knowledge base will be highlighted with emphasis on the executive role and intensive use of practical applications.

Prerequisites : MNGT 306

Semester Offered :

MNGT332 Human Capital Management 3 cr.

An advanced analysis of human resource function and the challenge of managing human capital in a modern corporation or on a smaller entrepreneurial scale. Concepts of investment, risk, return, and cost will be used as part of a new conceptual apparatus applicable to the human factor in management.

Prerequisites : MNGT 306

Semester Offered :

MNGT336 Personnel Management 3 cr.

An examination of the models and practices of human resource planning, with particular emphasis on projections of human resource requirements. The purpose of this course is to give students the skills and knowledge they need to contribute to organizational staffing and HR planning activities. Topics covered include the practical aspects of making personnel decisions, designing and implementing training programs, and selection criteria for staffing different types of companies.

Prerequisites : MNGT 332

Semester Offered :

MNGT340 Organization Theory 3 cr.

An analytical overview of management thinking with special emphasis on concept-formation, methodology, organizational models, management functions, processes and major schools of thought.

Prerequisites : MNGT306

Semester Offered :

MNGT350 Special Topics 3 cr.

An analysis of contemporary management issues and problems. This course may be repeated for credit when the topics vary.

Prerequisites : approval of track convener

Semester Offered :

MNGT351 Special TopicsManagement Tutorial 3 cr.

Prerequisites : approval of track convener

Semester Offered :