MBA Online

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA33437
Course Title : Advanced Management Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : CTEA3227 Management Accounting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the changing role of management accounting in the current
business environment.
2. Apply advanced concepts, principles and theories of cost and
management accounting in case analysis.
3. Form solutions to complex managerial problems using case studies.
4. Express opinions of the efficacy of contemporary management
accounting theory and practice.
5. Analyse recent issues and debates in cost and management accounting
through critical analysis of theories, empirical research and techniques
in management accounting.
Synopsis of Course Contents : This course covers advanced topics and emphasises the latest issues in
management accounting in current and changing business environment.
Topics covered include theoretical aspects and the latest developments
in management accounting related to cost allocation, activity-based
costing, activity-based management, responsibility accounting, and
performance measurement. Comprehensive case studies and journal
articles are used extensively in this course.
Assessment : Continuous Assessment : 40%
Final Examination : 60%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Business Policy and Strategy
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB1102
Course Title : Management
Credit Hours : 3
Course Pre-requisite(s) / None
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to:
1. Demonstrate their understanding of the basic management concepts
by defining, describing and applying management related concepts.
2. Explain the principles, functions and managerial processes of an
organization.
3. Analyze the differences of management decision making in the internal
and external environment.
4. Illustrate their positive attitude (e.g. responsible, hardworking,
cooperative, etc) towards managerial excellence.
5. Practice the significance and necessity of managing stakeholders and
apply management techniques that are more efficient and effective
Synopsis of Course Contents : In general, this course will cover the four major principles of management,
i.e. planning, organizing, leading and controlling. These four principles
make up the management process. Description of management process
will be explained in terms of the changes in the environment, particularly
the way globalization affect management. In this course, students will
also be exposed to other important aspects of management such as ethics
and social responsibility, making decisions, organization’s culture, etc.
Assessment : Continuous Assessment: 50%
Final Examination : 50%

Financial Accounting and Reporting
The important themes of this course are the business context of accounting, the interaction between accounting and business, and financial reporting. We believe that such themes are of most interest to many MBA Students. This course will introduce students to major issues of financial accounting and reporting practice. In addition, concepts and techniques of financial statement analysis are also introduced and applied to actual cases by using corporate annual reports.

ICS , Graduate School of International Corporate Strategy

[Term 4] Brand Management (S. Akutsu) (2009/Term 3&4 (Spring&Summer))

This is an advanced marketing elective course that focuses on the development and implementation of brand management. Managers in charge of a brand(s) face many challenges, such as (1) developing brand strategies that synthesize internal resources and competitive strategy, (2) clarifying brand philosophies, (3) generating and motivating brand identities, (4) understanding the brand images of key customers in depth, (5) communicating brand identities effectively with customers, (6) designing a comprehensive brand architecture, (7) developing and implementing brand building programs, (8) evaluating brand’s value conceptually and quantitatively, and (9) managing brands over time and across cultures.

The goal of this course is to provide students with concepts, theories, models, and methods that will help resolve these challenges. It is complementary to the database-marketing elective as it places more emphasis on concepts and theories, while the database-marketing course stresses empirical methods and quantitative data analysis.
Course Structure

In the first class, the course overview is provided. Fundamental questions concerning brand are discussed such as (1) what is brand, (2) why it is important, (3) to whom it is important, (4) when it is important, (5) where it is important, how to build it, and who should be in charge. Guidelines for the group project are also provided.

Thereafter, the course is structured in three modules. The first module introduces key concepts and models of brand management. In particular, it closely examines different conceptualizations of brand equity and brand identity. Insights and implications each conceptualization conveys, as well as other related concepts, are discussed. A variety of measurement models and scales of brand equity are also introduced.

The second module covers the basic models of brand strategy and branding, as well as their relationships with organizational capabilities and market opportunities. Organizational capabilities of brand building are identified and their roles are discussed. Akutsu and Ishida’s Context Branding Model is introduced as a frame of branding that has been developed and proven in the Japanese and other overseas markets.

The third module covers brand portfolio strategy and other advanced topics of brand strategy and branding. David A. Aaker’s Brand Portfolio Model is introduced and its relation to Context Branding Model is discussed. Other topics include branding nations and branding in Asia.
Teaching Method

While this course consists primarily of case discussions, lectures, videos, and guest speaker sessions are combined to effectively teach both theory and practice. Due to the nature of this advanced elective course, students are expected to enthusiastically prepare for and participate in the class. Students have an opportunity to present the outcome of their group project in a later session.

ICS , Graduate School of International Corporate Strategy

[Term 1] Corporate Finance (S. Abe) (2008/Term 1&2 (Fall&Winter))

This course is designed to provide both a practical and theoretical introduction to corporate finance. Students will learn how financial theory applies to business decision-making in order to maximize firm value long-term for shareholders. No previous knowledge of finance is required. However, a foundation in financial accounting (balance sheet, income statement, and cash flow statement) is highly desired. At the end of this course, students will be comfortable with a broad range of corporate finance topics.

Fundamentally, finance involves the allocation of capital, i.e., the flows of capital between capital users and capital providers. Factors considered include size, time, cost (return), and risk. As capital users, companies face two broad financial questions: What investments to make, i.e., how to make good investment decisions; and, how to pay for those investments, i.e., how to make good financing decisions. How companies make these important decisions will be addressed in terms of return and risk. Cost of capital and capital structure of companies will be covered.

The course also will introduce the capital markets and simple financial derivatives. A final module on mergers and acquisitions will explain the strategic rational for M&A. M&A valuation methodologies will be applied.

While financial theory provides a sound platform, students should keep in mind that the actual practice of corporate finance is a dynamic, constantly evolving activity. In particular, global capital markets continue to become more accessible to issuers and investors with myriad innovations at the margin. Change is the constant. This course is your take-off point. Fasten your seat belts and have a good flight.
Course Structure

Specific subject areas will include the concepts of net present value (NPV), internal rate of return (IRR), discount rate (r), discounted cash flow (DCF), free cash flow (FCF), the “g” word (growth), capital asset pricing model (CAPM), weighted average cost of capital (WACC), capital markets and initial public offerings (IPOs), equity options, mergers and acquisitions (M&A), and leveraged buyouts (LBOs). The overriding course theme will be the maximization of long-term value for the company’s shareholders (owners).
Teaching Method

Lectures with power point slides, case studies, problem set assignments, topical news items, and short videotapes. Class discussion will be encouraged throughout the course.

ECON6010
Monetary Policy: Theory and Practice
General Information
This course traces the evolution of central banks over the last 200 years from primitive financial clearing-houses to promoters of macroeconomic stability and growth as a natural progression as policy-makers sought to combat various challenges to macroeconomic stability, such as inflation and systemic financial risk. The course will discuss different monetary policy regimes, including currency boards and inflation targeting, and the inherent trade-offs between them, focusing especially on the importance of credibility and expectations. Optimal monetary policy design and the monetary transmission mechanism will also be covered.

The University of Hong Kong

ECON0003 Great economists of our time
ECON0103 The economics of human resources
ECON0104 Public finance
ECON0106 Games and decision
ECON0107 History of economic thought
ECON0207 Monetary economics
ECON0302 International finance
ECON0402 Industrial organisation
ECON0501 Economic development
ECON0601 Economic development of China
ECON0602 Foreign trade and investment in China
ECON0703 Mathematical economics
ECON0707 Economic forecasting
ECON1001A.B Introduction to economics I
ECON1001C.D Introduction to economics I
ECON1001E.F.G Introduction to economics I
ECON1001H.I Introduction to economics I
ECON1002A.B Introduction to economics II
ECON2114 Macroeconomic analysis
FINA0104 Management of commercial banks
FINA0106 Insurance: theory & practice
FINA0301 C.D Derivatives
FINA0301A.B Derivatives
FINA0303 A Case studies in corporate finance A
FINA1003 A.B Corporate finance
FINA2802A Investments and Portfolio analysis
FINA2802B.C.D. Investments and portfolio analysis
FINA3806 Risk management
ECON0701 Introductory econometrics
ECON2101 Microeconomic theory
ECON2102 Macroeconomic theory
ECON3801 Reading course
FINA0304 Advanced Corporate Finance
FINA0501 Asian financial institutions
FINA0804 Fixed income securities
FINA3601 Reading course
ECON3802 Dissertation
FINA3602 Dissertation
ECON0109 Topics in macroeconomics
ECON0210 Investment, technology, and economic growth
ECON0301 Theory of international trade
ECON0503 Urban economics
ECON0504 Transportation economics
ECON0603 The economic system of Hong Kong
ECON0605 Economic history of China
ECON0606 Current economic affairs
ECON0702 Mathematical methods in economics
ECON0706 Uncertainty and information
ECON1001J.K Introduction to economics I
ECON1002C.D Introduction to economics II (major)
ECON1002E.F Introduction to economics II
ECON1002G.H.I Introduction to economics II
ECON1003 Analysis of economic data
ECON2113 Microeconomic analysis
FINA0003 Current Asian finance: issues, ideas and practices
FINA0303 B Case studies in corporate finance B
FINA0805 Real estate finance
FINA1001 Financial statement analysis
FINA1002 A Introduction to finance
FINA1003 C Corporate finance
FINA1003 D.E.F Corporate finance
FINA1003 G.H. Corporate finance
FINA1003I Corporate Finance
FINA1003J Corporate Finance
FINA2802F.G. Investments and portfolio analysis
FINA2802H.I. Investments and portfolio analysis
FINA3807 Special topics in finance
YFIN0002 Current Asian finance: issues, ideas and practices

FB2906 Sports for All - Volleyball

Course Aims & Objectives:
The aims of this course are to promote students’ interest in playing volleyball as a life-long pursuit, to encourage attainment and appreciation of good performance standards in volleyball and to promote health and fitness. Upon completion of the course, students should be able to:
develop the basic skills of volleyball
apply the basic rules and method of refereeing and scoring
demonstrate good sportsmanship and co-operation
develop an appreciation of the game
develop an active/lifestyle and enhance health & fitness through regularly participating in volleyball games

Units: 1

Level: B2

Medium of Instruction: English

Keyword Syllabus:
General knowledge on the game of volleyball, e.g. safety measures, facility and equipment and terminology. Basic fundamental volleyball skills such as footwork, stance and ball senses. Application of volleyball basic skills of passing, serving, spiking and blocking. Basic offensive and defensive formations. Application of simple offensive and defensive tactics in game situation. General hand signals for refereeing. Rules and regulations for umpiring a game of volleyball.

Teaching Pattern:
Duration of course: 1 semester
Current mix of lecture/tutorial/laboratory, other: Practice Skills, Theory, Tutorial

Assessment Pattern:
Examination duration: Nil
Percentage distribution of marks for coursework, examination, other: 20% Coursework; 80% Practical Assessment; Attendance not less than 80%
Grading pattern: Pass/Fail

FB2902 Sports for All - 24 Forms Tai Chi Chuan

Course Aims & Objectives:
The aims of this course are to introduce students to the basic movement patterns and principles of the 24-Form Tai Chi Chuan that is simplified from the traditional Yang Style Tai Chi. Through the course, students will work on their fitness in terms of strength, flexibility and balance. Also, students will enhance their quality of life by daily practice of such a cardiovascular and tension-relived activity. Upon completion of the course, students should be able t
demonstrate basic movements of Tai Chi Chuan
demonstrate 24-Form Tai Chi Chuan
demonstrate concentrated and relaxed motor performance
identify Tai Chi forms with proper definition
apply Tai Chi Chuan in daily life
understand basic movement patterns and principles of Tai Chi Chuan

Units: 1

Level: B2

Medium of Instruction: English

Keyword Syllabus:
Basic movements of Tai Chi Chuan: 5 Stances and 8 Techniques. 24-Form Tai Chi Chuan: techniques and definition of forms. Tai Chi hand forms. Tai Chi hand techniques. Tai Chi hand stances. Tai Chi footwork. Tai Chi leg techniques. Tai Chi terminology.

Teaching Pattern:
Duration of course: 1 semester
Current mix of lecture/tutorial/laboratory, other: Fieldwork and theory

Assessment Pattern:
Examination duration: Nil
Percentage distribution of marks for coursework, examination, other: 20% Coursework; 80% Practical Assessment
Grading pattern: Pass/Fail

Hong Kong University of Science and Technology (HKUST)
Accounting

HKUST is home to Asia’s premier accounting program, combining world-leading research, award-winning teaching, outstanding students, and a state-of-the-art curriculum to train tomorrow’s leaders. All faculty have PhDs from the world’s foremost universities – Berkeley, Chicago, Carnegie-Mellon, Illinois, London Business School, NYU, Oregon, Oxford, Purdue, Rochester, Texas, UBC, UCLA, Washington and Yale.

In recent years, HKUST topped the world in original research in Accounting published in leading research journals. In 2000, 2001, 2002, 2004 and 2005, HKUST ranked “Top 10” in the top three journals (Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review), a record unexcelled by any university worldwide.

HKUST is accredited unconditionally by the Hong Kong Institute of Certified Public Accountants. In 1999, HKUST became the first accounting program outside North America to win accreditation from AACSB, the premier accrediting agency for business schools. In 2003, HKUST became the first university outside North America awarded a chapter of Beta Alpha Psi, the world’s premier accounting honorary organization.

The research foci of Department of Accounting faculty members are in the following areas: securities pricing, management performance measures, accounting and corporate finance issues in China, East Asia and the US, accounting and capital markets, China law and practice, earnings management, auditing and corporate governance.

The Department hosts the annual international Summer Symposium on Accounting Research on the HKUST campus which is now a significant event on the calendars of accounting academics worldwide.

Our PhD program is one of the best in the Asia Pacific region. It aims to train students to become outstanding researchers and educators. The program is similar in structure and content to those at top universities in the world. The program requires students to go through rigorous course training in the first two years to build up a solid foundation of knowledge on economic theories, statistics/econometrics, finance, as well as accounting. Upon passing the qualifying examination, the student formally enters the dissertation stage. Throughout the program, faculty advisors work closely with students to provide advice and guidance on coursework and research development