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Methodological Competence
  • Describe the fundamental aspects of start-up compared to corporate entrepreneurship.
  • Define and interpret the prerequisites of these strategies.
  • Apply fundamental models of (Corporate) Entrepreneurship towards new situations.
  • Compare alternative models and approaches of (Corporate) Entrepreneurship, identify similarities and differences.
  • Determine different strategies and approaches of (Corporate) Entrepreneurship and evaluate those.
  • Judge if certain models resp. approaches of (Corporate) Entrepreneurship are applicable in concrete situations and choose the most appropriate ones.
Professional Competence
  • Know the relevant building blocks of Entrepreneurship & Family Firm Research, Corporate Entrepreneurship and Innovation Management and their instruments; know how to measure Corporate Entrepreneurship related to its performance advantages; know the concepts on how to create a company with the spirit of Corporate Entrepreneurship.
  • Understand the most important influencing factors for taking entrepreneurial decisions in either new or established enterprises, as well as in family firms.
  • Apply the instruments of (Corporate) Entrepreneurship correctly under different contexts.
  • Identify the constitutive influencing factors on entrepreneurial behavior and endeavors, regardless of company type, firm or size.
  • Develop appropriate entrepreneurial strategies according to the respective firm type and environment.
  • Evaluate entrepreneurial strategies and their applicability in different market situations.
Personal Competence
  • Perceive their own learning ability and willingness to learn.
  • Communicate independently, reflect on their own behavior and carry out an appropriate self-assessment.
  • Take on responsibility through self-discipline, flexibility and target orientation.
  • Are characterized by their full commitment, duteousness and reliability.
  • Represent their independence and self-motivation and thereby positively influence their determination to be top performers.
Personal Competence
  • No focus in this course
Social Competence
  • Listen attentively to the letures and internalise points made by their fellow students.
  • Discuss the solutions of case studies and ask questions in unclear situations
  • Assess the solutions presented, evaluate them in relation to their own solution
  • Use the opportunity to find an independent solution for case studies and support eachother mutually in the correction process
  • stand up for and defend their own solution against criticism
Methodological Competence
  • know doctrine and administrative practice when interpreting tax laws
  • understand the steering mechanism and allocation effect of taxes and the intention of the legislator when imposing the provisions
  • Apply the provision of the respective national and international tax law as well as doctrine and administrative practice to case studies
  • Analyse the impact of different tax provisions
  • work on problems about the taxation of natural and legal persons by means of tax law and business taxation and discuss the cases from different perspectives
  • Evaluate the calculated tax burdens
Professional Competence
  • know the basics of business taxation and the national and international tax laws of the four German-speaking countries
  • understand the differences between the various tax systems of Liechtenstein, Germany, Austria and Switzerland
  • solve cross-border cases under consideration of the relevant legal provisions of the respective national tax law and the provisions of the tax treaties
  • calculate the tax burdens of national and legal persons in accordance with the respective national tax law and under consideration of tax treaties
  • identify the links of personal and objective tax liability of natural and legal persons in the four national tax jurisdictions
  • determine the application of the tax treaties
  • Solve cross-border case studies based on a schema
  • Evaluate the different tax burdens in accordance with the respective national tax law and under consideration of the tax treaties
Methodological Competence
  • Know the central statistical techniques that are often used in business applications.
  • Understand the meaning of statistical notions.
  • Use the introduced concepts in a purposeful way, interpret the results in the context and formulate their conclusions correctly.
  • Use basic commands of the software package R to analyze data graphically and numerically.
  • Apply standard learning techniques in abstract contexts so that they get used to working with scientific publications on their own.
  • Analyze data to justify decisions in business applications.
  • Analyze business cases using methods of probability theory.
  • Can critically check the content of statistical results while planning economic actions.
  • Argue in a precise and rational way in their comments.
  • Strengthen their skills to argue rationally in a scientific environment.
  • Judge the relevance of statistical conclusions and their limitations correctly.
  • Judge arguments critically whether they are sound, reasonable and consistent.
  • Judge the uncertainties in statistical conclusions correctly.
Social Competence
  • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
  • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work in self-study.
  • Assess suggestions for solutions by fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and cooperation skills.
  • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
  • Reproduce the basic instruments and techniques of operative controlling.
  • Understand the responsibilities and methodologies of operative controlling, as well as the meaning of subject-specific modes of expression and can reconstruct the underlying situation using the instruments of operative controlling.
  • Apply the most important basic instruments in the field of financial management based on principles of short, medium and long term planning and are able to compile income budgets, current accounts and budgeted balance sheets.
  • Analyze concrete situations for their relevance to controlling, and are able to condense various budgeting techniques for different business divisions ( partial budgets, such as e.g. sales budget, production budget, purchasing and storage budget, personnel budget, overheads budget, investment budget) into one overall budget or, in reverse, to divide the overall budget into partial budgets.
  • Propose, for periodic audits, the necessary control mechanisms from a seasonal and textual view.
  • Evaluate and assess their own work based on subsequent, jointly compiled or given solutions.
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