Minors

Modern concepts of organizations and their management in a dynamic world. An overview of managerial activities within business and other organizations.

{Fall}

A complete overview of the system for assessing customer needs, allocation of scarce resources to fulfill those needs, transmittal of market related information, completion of exchange processes and profit maximization in free markets. Emphasis on interdisciplinary tools for management, decision-making and developing marketing strategies in domestic and international market applications.

(Credit not applicable toward B.B.A. degree.)

An overview of the use of statistics in business, descriptive statistics and numerical characteristics of data, introduction to probability, statistical inference including t-tests and regression, confidence intervals; application to business problems will be emphasized.

Prerequisite: MATH 180

Survey of methods and models for the design, control, and improvement of service and manufacturing systems including project management, product/service design, process analysis, quality improvement, inventory control, capacity scheduling, and Just-In-Time (lean systems).

Prerequisite: STAT 145

Primary emphasis on the role of accounting in the processes of management decision-making for planning and control. Topics include: relevant cost analysis, standard costing and analysis of variances; budgeting and responsibility accounting, planned capital expenditures.

Prerequisite: 202

Emphasis on application of behavioral science theory and concepts. Focus on individual, interpersonal and group processes in a diverse work force.

Prerequisite: ENGL 102

Intensive examination of behavioral science research and theory as a basis for understanding, managing and changing organizations. Emphasis is on a comparative organizational approach, public or private, as a socio-technical system.

Prerequisite: 306

The influence of environmental change on the structure and operation of the organization. Social, political, economic, ethical and technological systems are examined as they relate to each other and to the management of small- and large-scale organizations.

Prerequisite: ENGL 102

A general overview of the legal system and common legal principles. Emphasis on legal topics relevant to business such as contracts and torts. Explores sources of liability and presents strategies to minimize legal risk.

Prerequisite: ENGL 102

Professional aspects of the selling function in consumer and industrial markets and the role of selling in the economy. Emphasis on selling methods and applications for entrepreneurs.

(Credit not applicable toward B.B.A. degree.)

Prerequisite: 222 or 322

A complete overview of the system for assessing customer needs, allocating scarce resources to fulfill those needs, transmittal of market related information, completion of exchange processes and profit maximization in free markets. Emphasis on interdisciplinary tools for management decision-making and developing marketing strategies in domestic and international market applications.

Prerequisite: ENGL 102 and ECON 106

Examines strategies, both personal and commercial, for effectively embarking on new ventures. Focuses on phases of entrepre-neurship occurring between generation of the initial new venture idea, up to and including the first commercial sale.

Prerequisite: ENGL 102 and ECON 106

Principles and practices of funds management in private and public organizations. Sources and uses of short- and long-term funds, determination of capital requirements, obtaining capital, financial forecasting, lease or buy decisions, application of capital and cash budgeting techniques, choices involving risk.

Prerequisite: 202 and STAT 145 and MATH 180 and ECON 106 and CS 150L

Provides an understanding of international operations and of international institutions in the private, not-for-profit and public sectors and of their managerial and environmental problems. Analyzes the structure, functions and decision-making of international organizations.

Prerequisite: ECON 106

Development of complex business application programs with object-oriented tools and techniques.

Prerequisite: 330  Pre- or corequisite: 329

Financial reporting theory, applied financial accounting problems, contemporary financial accounting issues. The accounting cycle, asset valuation; revenue recognition; issues resulting from the corporate form of organization.

Prerequisite: 202

Continuation of 340. Problems relating to liabilities and equities; the analysis and interpretation of financial statements including the impact of income taxes and benefit plans.

Prerequisite: 340

Procedures involved in the development, presentation and interpretation of accounting information as an aid to management. Usefulness and limitations of accounting data in evaluating and controlling operations, collecting cost information; cost estimation and allocation; standard costs; budgeting; cost-value relationships.

Prerequisite: 303

Focuses on developing leadership skills and behaviors at multiple organizational levels. Includes self-assessment and peer as-sessment of leadership potential. Discusses how to develop peer potential and working in a dynamic, changing environment.

Prerequisite: 306

This course covers the use of spreadsheet models to perform simulation analysis. Topics include random variable generation, data tables and statistical analysis of simulation results. Applications are taken from finance, marketing and operations management.

Prerequisite: STAT 145

This course covers the use of spreadsheets to model and solve mathematical programming models. Topics include linear, integer, non-linear programming and sensitivity analysis. Applications are taken from finance, logistics and operations management.

Prerequisite: STAT 145

Professional aspects of the selling function in consumer and industrial markets and the role of selling in the economy. Emphasis on selling methods and applications for entrepreneurs.

(Not applicable for credit toward Marketing Management Concentration.)

Prerequisite: 322

Introductory overview of particular management skills needed and special managerial problems in hotels, restaurants, travel agencies, airline customer services, convention centers, tours, car rentals, vacation lodges and related recreation facilities.

Prerequisite: 202

Scope and importance, managerial organization, management functions and particular managerial problems of the hotel and restaurant industry. Special emphasis on economic, legal and technological environments of the industry, and their impacts on management.

Prerequisite: 411

Scope and importance, managerial organization, marketing and particular problems of travel and tourism industry (excluding hotel and restaurant sector). Special emphasis on industry’s economic, legal and technological environments, and their impacts on management.

Prerequisite: 411

Planning, directing, controlling and financing current operations as well as long-term capital commitments. Internal versus external financing, programming techniques for managing working capital and debt structure. Development of a policy-making framework for sound decision-making under conditions of uncertainty and risk.

Prerequisite: 326

This course focuses on understanding the distinctive features of service delivery systems and presenting management techniques to address the unique challenges in the design and delivery of services.

Prerequisite: 300

An introduction to the principles and techniques necessary for the efficient design and operation of production and inventory planning, scheduling and control systems.

Prerequisite: 300

Analytical approach developing marketing strategy. Strategic framework for decision making for domestic and global organizations. Real world projects and case discussions will assist in understanding marketing strategies.

Prerequisite: 322 and 481.

Continuation of 340 and 341. Problems and theory related to advanced accounting topics including: partnership operation and liquidation, consolidated financial statements, bankruptcy and corporate reorganization, government entities, not-for-profit entities, and estates and trusts.

Pre- or corequisite: 341

Auditing principles and procedures; preliminary considerations, planning the audit program, classes of audits, audit reports, professional ethics and legal responsibility; case problems.

Pre- or corequisite: 341

Theory and practice of accounting in not-for-profit organizations: municipalities, federal government, public schools, universities and health organizations. Special topics considered will be fund accounting, zero-based budgeting, financial audits and operations auditing.

Pre- or corequisite: 340

An examination of the relationship between computer-based management information systems and accounting. Applications of MIS techniques in the design and operation of accounting systems.

Prerequisite: 340

Course presents foundation concepts in Management Information Systems (MIS). Students apply and integrate MIS concepts with those from other management disciplines to analyze, evaluate and present management cases. A variety of software is used.

Prerequisite: 300 and 303 and 306 and 322

Special permission of the advisor and of the Dean of the Anderson School of Management required. Arrangements must be made with individual instructor before enrolling for Problems.

A maximum of 6 hours of Problems courses is acceptable for credit toward the B.B.A. degree.

One week intensive on “Business Leadership in Washington: The Political Marketplace” in summer on site and enrollment in 1st 8-week fall session for research project. Limited enrollment; special application required. Additional fees for travel and cost of program.

Restriction: permission of instructor

Addresses the changing nature of modern organizations in their employee composition. Focuses on all dimensions of diversity and how to harness the potential of a diverse workforce to reach organizational goals.

Prerequisite: 306

An issues- and problems-oriented course in applied management ethics. How to reason ethically about management problems and choices. Focus is on the crises of conscience and the everyday conflicts of role and obligation that characterize our professional lives.

Prerequisite: 308

Integrative case or field study in the analysis, design, implementation and evaluation of an information system. Individual or team application development.

Prerequisite: 329  Pre- or corequisite: 331

Traditional variation control and reduction approaches are introduced, as well as techniques to control and reduce human error. Emphasis is placed on understanding management approaches that drive process improvement.

Prerequisite: 300

A survey of statutes and case studies of common, statutory and administrative law. Emphasis on modern employment legislation and related court and administrative decisions representing all aspects of employment law.

Prerequisite: 306 and 310

Behavioral theories and applications in HR. HR planning, job analysis and design, recruitment, selection, performance management, training and development, employee involvement, compensation, labor relations, occupational health and safety.

Prerequisite: 306

Background and practice of Labor Relations from unionization through collective bargaining to grievance administration and arbitration. Theory and case analysis emphasizing employment problems, management prerogatives and collective bargaining issues.

Prerequisite: 306

Examines 1) theories of human development and their relationships to workforce and managerial development, and 2) reviews theories and provides practice in design, delivery and evaluation of training programs for private and public sector organizations and management.

Prerequisite: 306

Focus on theory and practice of compensation and benefit systems in modern organizations. Reviews alternative approaches and emphasizes experience-based learning.

Prerequisite: 306

Examines the theory and practice of managing American Indian organizations as well as legal and indigenous planning aspects.

Prerequisite: 306

Analysis of markets for mortgage, state and local, corporate and Federal debt; flow of funds and their influence on credit conditions, lending, investment and liquidity policies. Behavior of term structure and risk structure of interest rates. Study of alternative regulatory and structural frameworks of the financial markets.

Prerequisite: 326

Theory and techniques basic to control of investment risks and optimization of investment returns. Security market operations, portfolio theory, profitability analysis, planning and management of investment programs, timing of securities transactions.

Prerequisite: 326

Covers the analysis of financial assets, particularly fundamental and technical analysis of corporate common stock. Students will have hands-on experience analyzing securities for equity portfolios that comprise the Investment Management Program.

Prerequisite: 326 and 471.

Emphasizes coordinated asset and liability management of the individual bank. Frequent use will be made of cases to develop major aspects of bank management under changing monetary conditions and competitive forces. Primary emphasis is placed on the analysis of bank financial performance, obtaining funds, investment and loan policies and capital requirements.

Prerequisite: 326

Application of concepts of managerial finance in the international setting. Reviews and develops as background the financing of international trade and balance of payments problems, including currency hedging in the money and foreign exchange markets. Cases are used to study financial decision problems of working capital management, capital budgeting and providing of funds for international corporate operations with emphasis on Latin America.

Prerequisite: 326 or 526

Teaches the practical science and art of analysis of derivative (financial) assets, such as forwards, options and futures, and securities with embedded options, for purposes of investment, hedging and speculation. Emphasizes valuation methods, including various binomial and trinomial models and on hedging strategies. Derivative securities are analyzed using various data sources and software.

Prerequisite: 326

Active management of funds allocated by numerous institutional investors. Encompasses investment policy statement (portfolio objectives, constraints, benchmarks, reports), performance evaluation/attribution, analysis (economic, industry, company), valuation, recommendations, portfolio rebalancing, trade execution, ethics of money management.

Prerequisite: 471

Restriction: permission of instructor

Interdisciplinary analysis of buyer behavior through review of theories, explanatory and predictive models, empirical studies and consumer research methodologies. Emphasis on model building and marketing strategy formulation.

Prerequisite: 322

Research methodologies and techniques as an aid to management decision-making and marketing strategy formulation. Emphasis on design of measurement instruments, sampling, collection and analysis of data.

Prerequisite: 322

Analysis of foreign marketing opportunities. Develops familiarity with concepts, terminology, decision-making criteria, use of marketing intelligence, constraints on marketing planning and marketing strategy formulation.

Prerequisite: 322

Focuses on industrial purchasing behavior and the systems required to satisfy the needs of commercial buyers. Emphasis on management of the corporate field sales force.

Prerequisite: 322

Management of the retail level of the distribution system. Emphasis on management decision making. Project orientation.

Prerequisite: 322

Management of the logistics channel including the manufacturing, wholesale and retail levels and related logistics activities. Focus on structural and functional analysis, design and evaluation of logistics systems.

Prerequisite: 300 and 322

Analysis of personal and non-personal forms of marketing communications in both industrial and consumer markets. Emphasis of promotion as a marketing mix strategy, budgeting and media analysis, and incorporating research in the development of promotional strategies.

Prerequisite: 322 and 480  Pre- or corequisite: 481

Management of the supply, manufacturing and distribution network as a part of the buying and selling process in an industrial or commercial marketing context in both the private and public sectors.

Prerequisite: 300 and 322

Integration of traditional marketing management thought into strategic and analytical processes for adoption and implementation by service organizations and individuals in both the private and public sectors of the economy. Project orientation.

Prerequisite: 322

Selected offerings of management topics not represented in the regular curriculum.

{Offered upon demand}

Students will learn importance of family businesses and their unique complexities. Using practical applications and theory students will identify various stakeholders in family businesses and learn tools to manage and work effectively in such organizations.

Prerequisite: ENGL 102 and ECON 106. Restriction: students admitted to the B.B.A. program with senior standing only.

Examines principles and knowledge required for efficiently and effectively operating and managing small, growing businesses faced with resource constraints. Semester-long field cases of real businesses are the focus of study.

Prerequisite: ENGL 102 and ECON 106

Focuses on the processes and knowledge utilized during the acquisition of debt and equity for growing businesses. Specific entrepreneurial financing processes, techniques and methodologies are covered.

Prerequisite: ENGL 102 and ECON 106

An internship provides managerial experience supervised by faculty, most often in conjunction with a host organization. The purpose is to provide a significant business-related experience.

Restriction: permission of department.

Emphasizes the functions of top management. Case studies offer the student an opportunity to develop a habit of administrative thinking as company-wide objectives and policies are formulated and consistent plans and programs are carried into action.

Enrollment normally limited to students in final semester of B.B.A. Program.

Prerequisite: 300 and 303 and 306 and 308 and 310 and 322 and 326 and 328

Mathematical foundations for the quantitative analysis of problems of organizations. Linear systems, matrix algebra and introduction to differential and integral calculus. Applications to management and administrative situations.

Note: students scoring less than 25 on the quantitative portion of the GMAT are strongly urged to pursue additional background work in mathematics (MATH 121 recommended) before enrolling for credit in 500.

This course may not be applied toward M.B.A. degree requirements.

Study use of accounting data in managing businesses by applying techniques for product costing, planning, control, and performance evaluation. Topics include: CVP analysis; variable, absorption, job, activity-based and standard costing; budgeting; responsibility accounting; capital budgeting.

Pre- or corequisite: 502

This course is intended to provide the student with a theoretical and applied knowledge of macroeconomics, money and banking, and international economics.

Prerequisite: 504

Further examination of organizations drawing upon behavioral science research and theory. Alternative theories of organizations are discussed.

Prerequisite: 506

Concepts of technology-based strategy, industrial policy, competitiveness, technological strategy tools and the effect of technology on organizational structure and processes. Lessons learned from successful technology-based companies and their application of strategic principles.

Pre- or Corequisite: 511.

Restriction: permission of instructor.

Methods used in forecasting broad scientific and technological advances and assessing their applicability in the commercial world, with stress upon the broad macro-level economic issues such as competition, positioning of technology in the market and further research to apply the innovation to commercially viable products.

Pre- or Corequisite: 511.

A clinical experience in the development of a new firm to exploit a significant technological innovation. Student teams work with inventors/entrepreneurs, faculty, and external resources to establish new companies.

{Offered upon demand}

Prerequisite: 511 and two from 512, 513, 515, 516.

Topics covered include innovation diffusion models, consumer needs models, marketing mix and organizational mechanisms such as Venture teams.

Pre- or Corequisite: 511.

Theory as contributed to the study of strategic alliances by numerous disciplines including economics, finance, business policy, strategic management and law. Includes the development of an original case study of one technology-based strategic alliance. Permission of the instructor required.

Pre- or Corequisite: 511.

Support strategic intent of organizations through examinations of strategy, implementation, risk management, portfolio diversification, outcome assessment. Program management techniques, essential for managers, are made of projects, to examine links between projects and programs.

Prerequisite: 511.

The development of new technology-based companies as well as the creation of cluster supports the increase in job and wealth creation in the region. Other factors such as education, taxation, infrastructure, technology development and entrepreneurial support are studied for their effect on technology entrepreneurship and contribution to economic development.

Prerequisite: 511 and two from 512, 513, 515, 516.

An environment for application of tools and techniques of technology management that offers real problems of managing a technology-based product. Considers effects of practical constraints upon the analysis, design and process, and focuses student’s capabilities on the solution of a practical problem and presentation of the solution.

Prerequisite: 511 and two of the following: 512, 513, 515, 516.

A managerial level examination of operations strategy with emphasis on application of quantitative models as guides to managerial decision making. Includes project management, product and service design, Just-In-Time (lean systems), mass customization, and quality management.

Prerequisite: 501

An introduction to the principles and techniques necessary for the efficient design and operation of production and inventory planning, scheduling and control systems. Topics include master planning, capacity management, inventory control, production activity control, JIT, MRP and synchronous manufacturing.

Prerequisite: 300 or 520

This course focuses on developing strategic insight into the distinctive features of service delivery systems and developing and critiquing management techniques to address the unique challenges in the design and delivery of services.

Prerequisite: 300 or 520

The strategic issues and management approaches surrounding quality improvement are discussed and critiqued. Tools for traditional variation control and reduction, as well as techniques to control and reduce human error, are also covered.

Prerequisite: 300 or 520

The finance function and its relation to other functions of a firm. Topics include: analysis and budgeting of funds, management of current assets, financing short-term and intermediate-term needs, planning long-term debt policy and capital structure, capital costs and budgeting, dividend policy, valuation, mergers and acquisition.

Prerequisite: 501 and 502

Learn how to be a systems thinker and apply systems philosophy to managing organizations. Use the Theory of Constraints, its five-step focusing process and its set of logic-based thinking process tools to manage continuous improvement.

Pre- or corequisite: 300 or 520

Study of a variety of simulation methods as an aid to managerial decisions involving both micro- and macro-systems. Problems and projects require active computer programming of simulations.

Pre- or corequisite: 300 or 520

Financial reporting theory, applied financial accounting problems, contemporary financial accounting issues. The accounting cycle, asset valuation; revenue recognition; issues resulting from the corporate form of organization.

Prerequisite: 202 or 502

The application of advanced accounting principles to practical cases and accounting problems.

Prerequisite: 340 or 540

Technical tax course primarily for accounting majors. Covers the Federal Income taxation of individuals, including capital gains and losses, accounting methods, income, deductions, Social Security, installment sales and alternative tax methods.

Prerequisite: 202 or 502

Continuation of 542. Covers corporation, partnerships, estate and gift taxes, fiduciaries, tax planning and tax shelters.

Prerequisite: 202 or 502

An examination of assurance processes involved in developing knowledge bases to support decision makers. The course will include auditing techniques and emerging issues such as ElderCare, Performance View, SysTrust and WebTrust will be explored.

Prerequisite: 340 or 540  Corequisite: 541

The study of accounting literature with emphasis on the development and current state of accounting theory. Topics include early history, formal statements of principles, relation of economics and accounting and current controversial issues.

Prerequisite: 540

The advanced study of problems and theory related to advanced accounting topics including partnership operation and liquidation, consolidated financial statements, bankruptcy and corporate reorganization, government entities, not-for-profit entities, and estates and trusts.

Prerequisite: 340 or 540  Corequisite: 541

Practical problems encountered in a tax practice emphasizing tax research and preparation necessary for resolving disputes with the IRS. Procedures and compliance requirements for initial filing of return to Appellate Conference with IRS will be covered.

Prerequisite: 542 or 543 or 342 or 343

International diversity in accounting theory and practice. Institutional, economic and cultural contexts of these differences. Locating differences within framework highlighting their importance for financial and managerial decision making. Developments harmonizing international accounting practice.

Prerequisite: 202 or 502

An examination of the relationship between computer-based management information systems and accounting applications for management control and financial reporting for complex organizations.

Pre- or corequisite: 540 or Prerequisite: 340

Professional Responsibility and concerns of auditors, tax practitioners, management consultants, and internal professionals. Structure of the profession, issues of ethics and responsibility, legal environment and future of the profession.

Prerequisite: 340 or 540

This covers general topics and skills for embarking upon successful new enterprises either within large corporations or new independent companies.

(Students interested in starting new technological ventures should consider MGMT 514, Technological Entrepreneurship.)

An intensive examination of legal concepts underlying accounting theory and practice, selected topic in contracts, uniform commercial code, debtor-creditor relationships, business associations, government regulation of business property and professional and legal responsibility of accountants.

Prerequisite: 540

Comparative study of public and private organizations in the U.S.A., Asia and in selected European and Latin American countries. Emphasis on the influence of cultural and political factors on the management of human resources.

Prerequisite: 506

Exploration of the boundaries, strategic variables and substance of interpersonal relations. Particular emphasis upon effective communication strategies, and team building and maintenance.

Prerequisite: 506

The course focuses on planned change to improve an organization’s problem-solving and renewal processes, particularly through a more effective and collaborative management of organization culture.

Prerequisite: 506

Human Resources Management is designed to relate theory and concepts of the management of human resources to the personnel practices that occur in the organizational environment.

Prerequisite: 506

A series of intensive experiences to develop self-awareness and diagnostic ability in interpersonal, group, organizational and community behavior. Special emphasis on the management of diverse groups in organizations.

Prerequisite: 506

This is a developmental seminar, constantly changing. Together we will seek to actively explore the dimensions of creative, transformational leaders and innovative learning organizations.

Prerequisite: 506

Analysis of the financial system–capital markets, financial instruments and institutions, and regulatory agencies–in which both financial and nonfinancial firms operate. The demand for, and supply of, credit and capital. Study of the mechanisms of monetary adjustment and interest rate determination. The role of liquidity in risk management.

Prerequisite: 526

Theory and techniques of investment management. Topics include theory and practice of portfolio construction, how investors view risk and return, importance of diversification, equity pricing theory, introduction to fixed-income securities and derivatives.

Prerequisite: 526.

Analysis of primary financial assets. Hands-on analyzing securities for portfolios that comprise the Investment Management Program. Focus on common stock, analyzed through fundamental analysis and technical analysis using data sources/software.

Prerequisite: 526 and 571.

Principles of the financial management of financial institutions emphasizing commercial banks. Analytical tools are developed for managing capital, liquidity, asset and liability structure and the extension of credit. Features computerized bank management simulation game, cases and selected readings.

Prerequisite: 526

International flows of funds, balance of payments adjustment mechanism, role of international reserves, international financial institutions, corporate financial planning for foreign operations, including analysis of sources and uses of corporate funds abroad.

Prerequisite: 526

Descriptive characteristics, fundamental valuation theory and trading strategies involved in futures and options markets.

Prerequisite: 526

This course provides an integrated, self-contained analysis of the pricing of fixed income securities, which account for over one-half of the market value of all outstanding securities, and their derivatives.

Prerequisite: 526

Active management of funds allocated by numerous institutional investors. Encompasses investment policy statement (portfolio objectives, constraints, benchmarks, reports), performance evaluation/attribution, analysis (economic, industry, company), valuation, recommendations, portfolio rebalancing, trade execution, ethics of money management.

Prerequisite: 571

Restriction: permission of instructor

Study in behavior of consumer/buyers as decision makers through review of theories, models and research findings. Applications to marketing management strategy formulation.

Prerequisite: 322 or 522

Study of research and information requirements for decision making and strategic planning in marketing. Emphasis on concepts, skills and knowledge needed by executives for evaluation research proposals and using research findings in developing marketing plans.

Prerequisite: 501 and (322 or 522)

Analytical approach to strategy formulation for marketing management activities of global and domestic organizations. Uses analytical and logical methods for case analysis and behavioral simulations. Should be taken during last semester.

Prerequisite: 522

Analysis of marketing opportunities abroad and major constraints and information needs in international marketing planning. Management of development and implementation of marketing mixes in different cultures and nations. Some special emphasis on Latin America.

Prerequisite: 322 or 522

Critical examination of sales force management concepts and their implementation and application from a decision-making perspective. Encompasses the formulation, evaluation and control of a strategic sales program.

Prerequisite: 322 or 522

Management of logistics processes from both theoretical and applied viewpoints. Includes coverage of order processing, inventory management, transportation, warehousing and location. Special emphasis placed on measuring logistics value and financial control of logistics.

Prerequisite: (300 or 520) and (322 or 522).

Analysis of market communications, including market, audience and individual behavior. Discussion and analysis of promotional strategy and budgeting, media analysis and evaluation.

Prerequisite: 322 or 522

Develop an understanding of the strategic importance of the supply chain design, planning and operation. Coverage of analytical tools necessary to solve supply chain problems and key drivers of supply chain performance.

Prerequisite: (300 or 520) and (322 or 522)

Tax planning for the creation, operation, liquidation and restructuring of regular and subchapter S corporations, including equity and other compensation planning and planning for distributions and redemptions.

Prerequisite: (342 or 542) or (343 or 543)

Tax planning to minimize transfers taxes, including the gift and the estate tax, using marital and other family transfers, valuation issues for transfer tax purposes and methods of transferring ownership within the family.

Prerequisite: (342 or 343) or (542 or 543)

Tax planning for partnerships and limited liability companies, including entity classification and formation, sales and exchanges of partnership interests, liquidating and non-liquidating distributions and compensation paid to owners.

Prerequisite: (342 or 343) or (542 or 543)

Tax planning for the acquisition, development, operation and disposition of real estate, including entity choice, financing, taxable and tax-free sales and exchanges, limitations on losses and installment sales.

Prerequisite: (342 or 343) or (542 or 543)

Analysis and diagnosis of Latin American environments as they offer opportunities and pose constraints in the performance of managerial responsibilities. Special emphasis is given to the Mexican environment and its relationship to the world.

{Offered upon demand}

Different organizational and cultural settings acting as constraints upon management efficiency and the transferability of managerial skills will be studied. Some special emphasis on Latin America.

Prerequisite: 511 and (548 or 574 or 583)

Focuses on budgeting of funds, management of current assets, working capital management, capital structure, dividend policy, valuation, mergers and acquisition.

Prerequisite: 340 or 540

Restriction: M.Acct. Faculty Advisor permission.

Developing Web- and Internet-based information system applications. Topics include analysis, design, programming, tools and techniques.

Not intended for students who have completed MGMT 461

Prerequisite: 330 or CS 152L

Restriction: permission of instructor

Fundamentals of object-oriented systems analysis and design. Emphasis is on performing object-oriented modeling, using Unified Modeling language (UML), to define the requirements and design of information systems.

Prerequisite: 330 or CS 152L

Restriction: permission of instructor.

Introduction to the concepts and methods of database development and management in an MIS, Logical data organization, physical implementation and operational requirements. Review and discussion of commercial database management systems.

Prerequisite: 330 or CS 152L

Restriction: permission of instructor

Theory and practice of financial accounting in not-for-profit organizations, public schools, universities and health organizations. Class will also address tax and audit issues for non-profit organizations.

Prerequisite: 340 or 540

Techniques and perspectives in the field of financial investigation: concepts of law; process of evidence, sources of information and differences between criminal and civil fraud investigations focus on accounting, banking and financial record keeping.

Prerequisite: 642

This course provides an overview of the methodology of fraud examination which involves obtaining documentary evidence, interviewing witnesses and potential suspects, writing reports and testifying to findings. Also covers procedures to detect and deter fraud.

Prerequisite: 540

Accounting and reporting for governmental entities. Introduces the basic principles of governmental accounting, including fund accounting, budgetary process, budget accounting of revenues, appropriations, disbursements, and assessments.

Prerequisite: 340 or 540

Introduce students to principles, techniques and tools used in digital forensics and investigations. Students will receive hands on experience using the most popular and current forensic tools and processing evidence.

Prerequisite: 336 or Co-requisite: 636.

Technical aspects of information system security including system assessment, secure authentication, secure communication, cryptography, and wireless network security.

Prerequisite: 336 or 636

Students will leverage and apply the education received in information assurance courses and complete a multi-domain assessment of a departmental unit or small organization.

Prerequisite: 336 or 636.

Government legislation and regulation of business activities in the U.S., including government controls of prices, regulation of public utilities, public ownership, economic planning and social regulation of environmental quality health and safety, etc.

Prerequisite: 504 and 508

Examination of principles and practices of public affairs and public relations to develop expertise in communication with the public and participating in public policy.

Prerequisite: 508

Intensive study of environmental responsibilities and effective strategies for environmental protection by corporations and other organizations. Topics range from current challenges to address environmental issues to innovative works of advanced thinkers about the natural environment.

Recommended prerequisite: 508

One week intensive “Washington Back-Stage: A Primer on the Public Policy Process for M.B.A. Students.”

Three sessions offered (spring break, late May and late June).

Limited enrollment; special application required.

Additional fees for travel and cost of the program.

 508 recommended

This seminar will help managers and other professionals identify the ethical dimensions of issues and dilemmas they face, and provide processes and tools to create more ethical organizations.

Prerequisite: 508

A survey of statutes and case studies of common, statutory and administrative law. Emphasis on modern employment legislation and related court and administrative decisions representing all aspects of employment law.

Prerequisite: 506

An internship provides managerial experience supervised by faculty, most often in conjunction with a host organization. The purpose is to provide a significant business-related experience.

Restriction: permission of department.

Establishes the conceptual foundation of the EMBA program. Prepares students to function effectively in a collaborative learning environment and as members of productive work teams. Includes individual assessment of management/personality profile to gain insights into leadership and communication styles.

Offered on a CR/NC basis only.

Enrollment in executive or EMBA session on site at Washington Campus. Significant research project on topic related to business-government relations or current public policy issue.

Additional fees for travel and cost of the program.

Restriction: must be admitted to the Executive MBA program.