Hum 101:     English-1 (Oral and written Communication Skills)            3 Credits

 

Oral & written communication skills include communicative expressions for day to day activities, both for personal and professional requirement. Grammar items will mainly emphasize the use of articles, numbers, tense, modal verbs, pronouns, punctuation, etc. Sentence formation, question formation, transformation of sentence, simple passive voice construction, and conditionals will also be covered.

HUM 111:    Bangladesh Studies: History, Culture and Society of Bangladesh                    3 Credits

Basic Facts about Bangladesh-. Historical Roots of Bangladesh

Ancient, Mediaeval, British and Pakistan Periods

Factors Leading to the Birth of Bangladesh-Politico-Economic and Socio-Cultural Compulsions, Bengali Nationalism and Religious Identity

Economic Aspects- Bangladesh Economy

Structure of the Economy of Bangladesh, Major Impediments and measures to overcome

Agriculture: the Nucleus of Bangladesh’s economy- Significance of Agriculture, Problems of Agriculture, Prospects of Agro-Industrialization, Agriculture as the Nucleus of our Economy

Industrialization: Policies and Performance-The Idea of Industrialization, Reasons behind Industrialization, Industrialization of LDCs, Industrialization in Bangladesh: Policies and performance

Privatization in Bangladesh-Understanding Privatization, The Privatization Debate, Challenges and opportunities of Privatization-Challenges of Rural Development

Concepts and Ideas, Indicators of Rural Development, Historical Review of Rural Development Initiatives, Integrated Rural Development Program, BRDB, Rural Development in Bangladesh: Constraints and Recommendations

Foreign Direct Investment- Meaning of FDI, Areas of Investment, FDI Policies and Incentives in Bangladesh, Benefits of FDI to the Host Countries

Politics, Administration and Foreign Policy- Politics, Cultures and Development

The concept of Culture, Four major Building Blocks, Religion as the Fabric of Culture, The Theory of Values in Politics, Determinants of Political Development, efficient Leadership and Development, Politics, values and Bangladesh

Economic Growth and Democracy in Bangladesh

Democracy: Conceptual Issues, Models of Democracy, Forms of Democracy, Democracy in Bangladesh: Challenges and opportunities, The Linkage between the Regime Type and Growth, Democracy and Growth: The Case of Bangladesh, Path towards Sustainable Democracy

Foreign Policy

Foreign Policy Objectives of Bangladesh, Bilateral and Multilateral Interactions, Economic Diplomacy as the Strategy for the Twenty First Century

Politics of Foreign Aid

Types of Foreign Aid, donors’ and recipients’, Aid and dependency, role of foreign aid in Bangladesh development

Social Aspects

Education in Bangladesh: Structure, Models and Perspectives

Policy and Planning, Education Management, Commission and Committees, Education  Reforms, the Profile of Education

People Managed Credit through NGOs

Genesis, Growth and Development, Social Development Activities, NGOs’ Involvement in Politics

Gender Sensitized WID Paradigm

Profile of Gender Discrimination, Reasons behind Gender Discrimination, Strategies to overcome gender Discrimination, WID Paradigm

References:

1. Amin M. R., BANGLADESH REVISITED:  A comprehensive Study of an Asian Nation, OSDER and CIDS, 2010.
2. Wikipedia
3. Banglapedia

ACN 111:      Financial Accounting-I                                                                                                                                             3 credits

Accounting – The Language of Business: Definition and Scope of Accounting, Its role and Functions, History of Accounting, Purpose and Nature of Accounting Information- Users of Accounting Information. Branches of Accounting-Nature of Business and Accounting.

Conceptual Framework for Financial Accounting: FASB Conceptual Frame for Financial Accounting-First Level: Basic Objectives (SFAC-1); Second Level: Qualitative Characteristics of Accounting Information (SFAC-2); Third Level: Operational Guidelines.

The Accounting Process: Double-Entry Accounting System vis-à-vis Incomplete System. Accounting Equation – Effects of Transactions on the Accounting Equation. The Account- Classification of Accounts-Selection of Account titles-Chart of Accounts-Coding-Rules of Debit and Credit-Balancing and Normal Balance-Recording (Bookkeeping) Aspect of Accounting Cycle: Documentary Evidence and Identification, Analysis, and Recording of Transactions and Other Events-Journalization-Posting to the Ledger-Preparation of Trial Balance-Limitations of Trial Balance, Errors and their Rectification.

The Adjustment Process and Completing the Accounting Process: Key aspects of the Accrual basis of accounting, Cash accounting and Break-up basis of accounting- Adjustments-Adjusted Trial Balance-Preparation of Work Sheet-Closing Entries-Post- Closing Trial Balance-Reversing Entries.

Merchandising Operations and Accounting System: Merchandising Operations and Classifying Inventory-Purchases, Sales, Other Use or Loss and Returns of Merchandise Inventory-Periodic and Perpetual Inventory Systems and Journal Entries-Specific Identification Method and Inventory Cost Flow Assumption (FIFO, LIFO and Average

Cost).

Accounting Systems and Special Ledgers: Manual and Computerized Accounting Systems and their effectiveness-The Voucher System-General Ledgers and Subsidiary Ledgers: General Ledger Control Accounts and Subsidiary Ledger Individual Accounts. Special Journals: Advantages of Special Journals-Cash Receipts Journal-Sales Journals- Purchase Journal-Cash Payments Journal and General Journal.

Preparation of Work Sheet

Control of Cash: Controlling cash, Internal control. The bank chequing account, Petty Cash, Bank Reconciliation Statement.

Financial Statements as a Reporting Device: Idea on a Complete Set of Financial Statement. Purpose and interrelationship of the Financial Statement. Importance, Limitations and Preparation of Financial Statements. Supplementary Statements/Schedules. Preparation of Statements according to Nature of Business. Statements for Nonprofit Organizations. Preparation of Financial Statements according to Legal Form of Business: Sole-proprietorship Organizations. Partnership Firms and Company (Introductory Idea).

References:

1. Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Accounting Principles, 9^th edition, John Wiley and Sons, Inc.
2. Needles and Anderson, Principles of Accounting.  Houghton Mifflin
3. Larson and Barbara, Fundamental of Accounting Principles, McGraw-Hill/Irwin;

MIS 101: Computer Applications in Business                                                                                                                            3 credits

Computer fundamentals: Computer Hardware and Software: Role of information in business: Historical Review, Current Trends, Use of IT in different functional Area: Management, Finance, and Accounting, Production, Marketing, Introduction to WINDOWS; MS- Word, Excel; MS PowerPoint, MS Access; Financial Management Application in MS Excel, CRM application in MS Access, Financial Analysis and Planning Template in MS-Excel, Bulk Mailing Application in MS Word, Business Presentation by MS PowerPoint

References:

1. Norton: Introduction to Computer

BUS 101:      Introduction to Business                                                                                                            3 credits

The Business Enterprise: Definition, nature, objective, Foundation of Business and Economics.

Forms of Business Ownership: Sole proprietorship, partnership, corporation, cooperative, Business trust and charity and non profit or not for profit organizations. Comparative analysis of start a business firm in a particular form.

Business Environment: Internal and external Business environment. Micro and macro environment. Characteristics of Business environment. SWOT analysis of live Business firms.

Management: The process of Management including the guidelines for management excellence and success. Management functions and productivity. Organisational structure (hierarchy) and levels of management. Case study to understand quantitative and qualitative analysis of a firm to enhance its competitive advantage by achieving managerial excellence.

Human resource management: HRM process. Difference between Personnel management and HRM. Employee motivation and retention, directing, leadership, managing work group, controlling.

Marketing: Core marketing concepts. Marketing mix. Marketing management  Philosophies/concepts. Product life cycle, CRM etc.

Finance: Basic concepts of finance and analytical tools used in business finance. Basic principles of corporate finance, analysis of risk and return, portfolio management.

Other areas of business such as globalisation, national and international trade, social responsibility and business ethics etc.

References:

1. Skinner, Steven J. and Ivancevich John M,  Business for 21^st century, Irwin
2. Strub T. Joshep and Attner F. R., Introduction to business, kent Publishing
3. Ataur Rahman, Introduction to Business, University Publication.

BMT 201 :    Business Mathematics                                                                                                                               3 credits

Number System: Introduction, Prime, Rational and Irrational numbers, even and odd numbers and their properties. Imaginary and complex numbers; sequence, series, Divergence of a sequence, sigma notation. Sum of natural numbers.

Indices and Logarithms: Indices, laws of indices, positive and fractional indices, operation with power functions. Introduction, Laws of operations, use of logarithm tables, Antilogarithm, Exponential series, logarithmic series.

Theory of Sets: Different types of sets, union, difference intersection, Cartesian products, Venn diagram, Application in business problems.

The Straight Lines, Linear Equations and Inequalities: Different forms of Equations- Parallel and perpendicular form of Equations-Point of intersection of lines-Interpretation of Slope of different business problems and Marginal Concept analysis, Solution of linear equations, solution of simultaneous linear equations. Identities and Inequalities and their solutions. Graphical representation of solution sets. Determination of Breakeven Point having linear relationship among the variables.

Quadratic Equations: Relationship between roots+- and coefficients of a quadratic equation, Nature of roots. Solution of quadratic equations, formation of quadratic equations with given roots. Curve sketching of different linear and non linear equations.

Binomial theorem: Expansion of binomial terms with positive integral index – Determination of general term and middle terms of a Binomial expansion and exponential expansion.

Permutations and Combinations: Fundamental principles of permutations, permutations of things, all different and things, not all different, repeated and circular permutations. Combinations, relationship between permutation and combinations.

Progression: Introduction, Sum of Series in AP and GP, Use of concept of progression to find the present value and future value, Business problem solution.

Mathematics of Finance: Introduction, Annuities, Sinking Fund, Discount, Compound interest, Simple interest, Amortization.

Matrices and Determinants: Introduction, types of matrices, operation on matrices. Solution of simultaneous linear equations. Introduction, properties of determinants, operations on determinants. Expansions of determinants Sarrus diagram and Crammers rule and use in business.Leontiff input-output model analysis. Application to business problem.

Differentiation, Integration and Use in Business Problems: Differentiation of Algebraic functions, transcendental function. Definition of transcendental functions-Geometric interpretation of dy/dx and marginal concept analysis. Introduction, Different rules of integration, Indefinite and Definite integral, calculation of area of irregular curves and figures – Analysis of total concept by integration, Determination of maxima and minima of different functions using differentiation rules. Business problem solution. Conditions of maxima and minima, Test for maxima and minima. Point of inflexion.

References:

1. Anton, kolman, Averbach, Mathematics with application to the management, life and social science, Harcourt Brace Jovanovich,

1. Gordon D. Prichett and John C. Saber, Mathematics with Application in Management and Economics,  Irwin, USA
2. Sanchetti, D. C. and V. K. Kapoor: Business Mathematics. Published by S. Chand and company Ltd.
3. Ann J. Hughes, Applied Mathematics for Business, Economics and the Social Sciences, Latest Edition, Irwin, USA.

FIN 205: Principles of Banking

Introduction: Definition and Meaning of Bank and Banking, Scope, Role and Function of banking in the development economy, Banking System in Bangladesh

Theory of Commercial Banking: Function of Commercial Bank, Type of Banking system, Techniques of credit creation

The Theory of Central Banking: Nature and Function of Central Bank, Methods of credit control, Bank rate policy, Open market operation, Cash reserve ratio, Selective credit control

Consumer Banking: Definition, General relation between Banker and Customer, Obligation of bankers, Garnishee orders. etc

Deposit Mobilization by Bank: Type of deposit account, Closing of bank account, Insurance of bank deposit, etc

Crossing and Payment of Cheques: General and Special Crossing, Precautions to be taken by the banker, Refuse payment of Cheques, etc

Bill of Exchange and Promissory Notes: Definition, Kinds of bill of exchange, Presentation of negotiable instruments and acceptance, Dishonor of negotiable instruments

Loans and Advances: Principles of sound lending, Style of credit, Classification of loans and Advances, etc

Concept of Islamic Banking: Concept, Basic features, Objectives, Function

References

1. Syed Ashraf Ali and R A Hawlader, Banking Law and Practices, Mowla Brothers
2. Dr. R A Debnath, Business of Banking, Lotus Publishers
3. R. S. Sayers, Modern Banking, Oxford University Press..
4. Alan S. Blinder, Central Banking in Theory and Practice, The MIT Press
5. A. R. Khan, Bank Management, BP

HUM 103: English II: (Language Composition and Comprehension)                                                     3 credits

This course purports to make the student well up in composition and comprehension of English language used in formal write ups like articles, essays and treatises. Here text will be given for comprehension, exercises of writing essays, paragraphs and reports will be done and construction of proper sentences expressing formal ideas will be taught. Sufficient exercises of translation and re-translations will be included.

ACN 211:      Intermediate Accounting                                                                                                           3 credits

Review of Accounting Process and Presentation of Financial Statements

Plant Assets, Natural Resources, and Intangible Assets: Requirements under IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, IFRS 6 Exploration for and Evaluation of Mineral Resources and IAS 36 Impairment of Assets. Acquisition and valuation of Plant Assets–The nature of Depreciation in Accounting–Cost allocation versus valuation, Depreciation and Cash Flows; Extension of Plant Assets and its effects on Depreciation. Depreciation Methods–Recording of depreciation; Disposition of Plant assets; Natural Resources–Acquisition cost, Depletion; Intangible Assets–Amortization of Intangibles; Impairment of assets (IAS 36). Capitalization of borrowing costs (IAS 23 Borrowing Costs); Cost Model vs. Fair Value Model (IFRS 13 Fair Value Measurement), IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

Accounting for Receivable and Current Liabilities: Receivable-Types of Receivables valuing and disposing Uncollectible accounts-Allowance for doubtful accounts, Accounting for temporary investments-Marketable Securities-Accounting for current liabilities.

Accounting for Investments: Requirements under IAS 40 Investment Property, IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement. Accounting for investment securities, Securities held for maturity, Trading securities, Equity method, Reporting investment, Investment derivatives, Impairment of an investment.

Provision and Contingencies: Provision as a current liability, Contingent liabilities and Contingent assets (IAS 37 Provisions, Contingent Liabilities and Contingent Assets).

Accounting for Long Term Liabilities: Bond: Nature, Recording at issue, Determining interest–Effective interest method, Zero-coupon bond, Bonds sold at premium or discount; Long-term Notes; Convertible Bonds; Other long-term liabilities; Requirements under IFRS 9 and IAS 39.

Partnership Accounting: Basic features of Partnership Accounting–Changes in Partnership structure: Admission, Retirement: Treatment of goodwill, revaluation of assets and liabilities, Retirement of partners and Liquidation of partnership (capital deficiency or no deficiency).

Preparation of Cash Flow Statement: Purpose of Cash Flow Statement–Types of Cash Flows: Operating activities, Investing activities, and Financing activities–Preparation of Cash Flow Statement: Direct and Indirect methods–Analysis of Cash Flow Statement.

Company Final Accounts

References:

1. KIESO, Donald E., WEYGANDT, Jerry J., WARFIELD, Terry D., Intermediate Accounting, IFRS Edition (2011), John Wiley  and Sons,
2. Smith and Skousen, Intermediate Accounting, Thomson South-Western;

INS 100 :       Introductions to Physical Science                                                                                            3 credits

Units and measurement-Motion : Newton’s Laws of Motion, Forces : Work,Power and Energy Weight. Mass, Gravitation and Gravity, Newton’s Law of Gravitation, Wave, Transverse Wave, Longitudinal Wave, Examples of  Waves, Heat and Temperature, Transmission of Heat, Conduction, Convection and Radiation processes, Atom, Atomic Models, Electrons, Proton, Neutron, Atomic and Mass Number, Current, Voltage, Resistance,  Light, Reflection and Refraction of Light, Critical Angle and Total Internal Reflection of Light, Acid base and Salt, Chemical Reaction.

References:

1. Fundamental of Physics – Holiday,Resnick & Walker
2. University Physics – Mark W. & D. Young
3. New Co-ordination Science – Physics – Stephen Pople

 

INS 103 : Introductions to Biological Science                                                                                                 3 credits

Introducing living things: How life began, cells, tissue and organs

Heredity, variation and evolution: heredity and variation- Chromosomes and genes- DNA and genetic codes- Cloning- genetic engineering-Evolution

Respiration, circulation, homeostasis and excretion-lung, heart, heart disease, blood, excretion.

Feeding and digestion: Food, balanced diet, digestion

Senses and coordination: Touch, taste, smell, vision, nervous system, hormone.

Living things and their environments: food chain, carbon cycle, nitrogen cycle, plant adaptation

Impact of human on the environment: Population, wildlife, rainforest, pollution, global warming, sustainable development.

Health: germs, disease, infections, smoking, sexually transmitted diseases, Human reproduction, life before birth, birth control.

Reference:

1. Gallangher, Beckett, New coordinated science-Biology,  OUP Oxford

ECE 111: Microeconomics                                                                                                                           3 credits

Fundamentals of economics – Scarcity and efficiency-macroeconomics vs. microeconomics – three problems of economic organization-market economy, command economy and mixed economy – technological possibilities, inputs and outputs, production-possibility frontier, inefficiency and unemployed resources, opportunity costs-how to draw and read graphs?

Markets – how markets solve the three economic problems?- monarchs of the markets- trade and specialization – role of government in a market economy.

Basic elements of supply and demand – demand and supply schedules and curves- market equilibrium- influence of forces behind the supply and demand curves- elasticity of demand and supply – application to major economic issues like paradox of good harvest, price floor and price ceiling, minimum wage controversy etc.

Consumer’s behavior – equi-marginal principle – indifference curve analysis – reason behind negative slope of a demand curve-paradox of value – consumer’s surplus.

Production function – total, average and marginal product – law of diminishing returns – returns to scale – short run and long run – analysis of costs – fixed, variable, marginal costs – economic costs and business accounting – least cost factor combination for a given output with the help of isoquant and iso-cost lines.

Perfectly competitive markets – behavior of a firm – derivation of supply curve – efficiency of markets and failures – others forms of markets.

References:

1. Paul A. Samuelson and William D. Nordhaus, Economics, 18th Edition, McGraw Hill,
2. Don, Bush, Fisher: Economics, Pearson Education Asia
3. H. L. Ahuja, Modern Microeconomic Theory: Theory and Application, S. Chand and Company Ltd.
4. K. K. Dewett, Modern Economic Theory, S. Lal Charitable Trust, New Delhi.
5. Roger A Arnold, Economics, ISE South Western Cenagoge.

BCN 201 :     Business Communication                                                                                                                                          3 credits

Introduction: Understanding business and business communication; Communication cycle; Importance of effective communication; Objectives, media, types, and principles of effective communication; Barriers to communication; Non-verbal communication. Overcoming communication barriers; Improving intercultural communication.

Business Writing: Understanding three step writing process; Selecting the right medium; Factors to consider when choosing media; Writing business messages. Writing routine and positive message; Sending routine replies and positive message; Writing goodwill message; Motivating with persuasive message; Developing marketing and sales message; Press release and media management.

Report Writing: Purpose; Importance; Characteristics of a standard report; Types of business report; Organization of a formal report. Most common uses of reports; THREE-STEP writing process for reports and proposals.

Business Letters: Need; Functions; Structure/parts; Types of business letters; Essentials of an effective business letter; Guidelines for composing letters; Basic tips for successful communication. Writing claim and adjustment letters; Inviting quotations and placing orders; Writing credit and collection letters; Writing memorandum.

Recruitment Correspondence: Writing Curriculum Vitae/Resume; Writing an application/Cover letter; Orientation with job description; Common types of Interviews; Preparing for a job Interview; Interviewing for success; Writing Joining letter and Resignation letter.

Meeting and Oral presentation: Agenda, meeting and minutes; Making meetings more productive; Letters to the editor: Press releases; Building a career with communication skills. Developing oral presentations; The visual aids, Mastering the art of delivery.

Grammatical Review: Punctuation; Foreign words/Phrases; Idioms and Phrases; Appropriate prepositions; Prefixes and Suffixes; Antonyms-Synonyms; Words often confused; Commonly misspell words; common errors in business writing.

References:

1. Bovee, C. L., Thill, J. V., and Chatterjee, A. (2011). Business Communication Today (10th ed.). New Delhi: Pearson Education Asia. Education, Inc.
2. Rajendra Pal and J. S. Korlahalli, Essentials of Business Communication, 14^th edition, Sultan Chand and Sons.
3. Shirley Taylor, Communication for Business, 5^th edition, Pearson Education Asia. education Ltd.
4. Raymond V. Lesikar, Business Communication: Theory and Application, Latest edition, Richard D. Irwin, Inc.

1. R. C. Sharma and Krishna Mohan, Business Correspondence and Report Writing, Latest edition, Tata McGraw-Hill.

MGT 201:     Principles of Management                                                                                                                         3 credits

An Introduction To Management- Understanding the Manager’s Job-The Environment of Organizations and Managers.

Planning-Planning and Strategic Management- Managing Decision Making-Entrepreneurship and New Venture Management.

Organizing-Organization Structure and Design-Organization Change and Innovation-Managing Human Resources in Organizations.

Leading-Basic Elements of Individual Behavior in Organizations.-Managing Employee Motivation and Performance-Leadership and Influence Processes-Communication in Organizations-Managing Work Groups and Teams.

Controlling-Basic Elements of Control-Managing Operations, Quality, and Productivity.

 

References:

1.  R. W. Griffin, Management Principles and Practices, South-Western.Robbins and Culter: Management,  Pearson Education Asia

2.Robbins and Culter: Management,  Pearson Education Asia

MGT 203:     Organizational Behavior                                                                                                                            3 credits

Concept of OB, Challenges and opportunities for OB, Developing an OB model

Foundation of individual behavior-Individual behavior, Ability, Biological characteristics, Learning- Global implication of Individual behavior, Attitudes and Job satisfaction-Attitude, Definition, Main components of attitude, Major Job attitudes

Job satisfaction-Measuring job satisfaction, Impact of job satisfaction and dissatisfaction, Personality and Value-Concept of personality, The –Myers-Briggs Type Indicator-The Big Five Personality Model-Other relevant personality type -Concept of value-Linking an individual’s personality and value to the workplace-Value difference according to culture (Hofstede’s framework), Perception and individual decision making-Basic of perception and factors that influence perception-Person perception: Making judgment about others-Link between perception and decision making

Motivation Concepts-Definition of motivation-Early theories of motivation-Contemporary theories of Motivation-Case Analysis on motivational factors, Motivation by job design-Job characteristics model-Job redesign, Employee involvement and motivation, Using reward to motivate employee, Case analysis

Emotions and Moods-The Basic Emotions-The basic moods: Positive and Negative Effects-The Foundation of Emotions-Sources of Emotions and Moods-Effective Events Theory-OB Application of Emotions and Moods-Case Analysis

Foundations of Group Behavior-Definition and Classification of Groups-Stages of Group Development-Group Properties-Group Decision Making-Understanding Work Teams-Difference between Groups and Teams-Types of Teams-Turning individuals into Team Players-Case Analysis on Team Building

Communication-Functions of Communication-The Communication Process-Direction of Communication-Interpersonal Communication-Organizational Communication-Choice of Communication Channel-Barriers to Effective Communication

Basic Approaching to Leadership : Definition of Leadership-Trait , Behavioral and Contingency Theory-Leader-Member Exchange Theory-Decision Theory

Contemporary Issues in Leadership: Inspirational Approaches to Leadership-Authentic Leadership-Contemporary Leadership Roles-Challenges to the Leadership Construct-Finding and Creating Effective Leaders, Power and Politics: Definition of Power-Contrasting Leadership and Power -Bases of Power-Politics: Power in Action-Causes and Consequences of Political Behavior

Conflict and Negotiation-Definition of Conflict-The Conflict Process-Negotiation-The Organization System

Foundation of Organization Structure-What is Organizational Structure-Common Organizational Design-New Design Options-Cause of Structure Difference

Organizational Culture: Basic of Organizational Culture-Creating and Sustaining Culture-Learning Culture in Organization-Creating a positive and ethical Organization Culture-Spirituality and Organizational Culture

Human Resource Policies and Practices-Selection Practices-Training and Development Programs-Performance Evaluation-Managing Diversity in Organizations

Organization Dynamics-Organizational Change and Stress Management-Forces for Change-Resistance to Change-Approaches to Managing Organizational Change-Creating a Culture for Change-Work Stress and it’s Management-Case Analysis on Organization Change

References:

1. Robbins, Organizational Behavior, Pearson Education Asia
2. Fred Luthans, Organizational Behavior, McGraw Hill Education
3. Keith Davis, Organization Behavior: Human behavior at work, Mc-Graw-Hill,

MIS 201 :      Business Statistics-I                                                                                                                      3 credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of business statistics as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Introduction: Definition, Importance and scope, Limitations, Types of Statistical Methods, Data, Types of data, Sources of data. Classification of data, Organizing data Using data array, Tabulation of data, graphical presentation of data, types of diagrams.

Measures of Central Tendency: Objectives of averaging, Requisites of a measure of central Tendency, Measures of Central tendency, Mathematical averages, Geometric mean, Harmonic mean, Averages of position, partition values, Mode, Relationship between mean, median, and mode-comparison between measures of central tendency.

Measures of dispersion: Significance of measuring dispersion-classification of measures of dispersion-distance measures-average deviation measures. Measures of Skewness and Kurtosis.

Correlation and Regression Analysis: Significance of measuring correlation-Correlation and causation-Methods of correlation Analysis-Spearman’s Rank correlation coefficient. Understanding Regression analysis and its advantages-Parameters of Simple linear Regression model-Methods to determine Regression coefficients.

Index Number: Understanding index number-types of Index numbers-Characteristics and Uses of index numbers-Methods for construction of Price indexes-unweighted price indexes-weighted price indexes-Quantity or Volume indexes-Value indexes-Tests of Adequacy of Indexes-Chain Index-Consumer Price indexes.

References:

1. Levin, Rubin; Statistics for Management, PHI
2. Gupta and Gupta, Fundamental of Statistics, S. Chand & Sons.

MIS 203:       Business Statistics II                                                                                                                                                   3 credits

Probability and probability distributions: Concepts of probability-definition of probability-combinations of permutations-Rules for probability and algebra of events-Bayes’ Theorem-Probability distributions-expected value and variance of a random variable-Discrete Probability distributions-continuous probability distribution.

Sampling and Sampling distributions: Reasons of Sample Survey-Population parameters and sample statistics-Sampling Methods-Sampling distributions-Sampling distribution of Sample mean-Sampling distribution of sample proportion.

Hypothesis Testing: General procedure for Hypothesis Testing-Direction of the Hypothesis Test-Errors in Hypothesis Testing-Hypothesis Testing for Single population mean-Hypothesis Testing for difference between two population means-Hypothesis testing for single population proportion-Hypothesis testing for population mean with small samples-Hypothesis testing based on F-Distribution.

Non-Parametric Tests

Partial Correlation and Multiple Regression Analysis

Forecasting and time series analysis: Understanding Forecasting-Forecasting Methods-Time series analysis-time series decomposition Models-Trend projection methods- Quantitative forecasting methods-Measurement of Seasonal effects-measurement of cyclical variations-Residual Method-Measurement of Irregular variations.

References:

1. Levin, Rubin, Statistics for Management, PHI
2. Gupta and Gupta, Fundamental of Statistics, S. Chand & Sons.

ACN 213:      Cost and Management Accounting                                                                                                                         3 credits

Cost Terms, Concepts and Classification:  Manufacturing cost, Direct materials, Direct labor, Manufacturing overhead, non manufacturing cost, product and period cost, prime and conversion cost, variable and fixed cost, inventorial cost, schedule cost of goods manufactured, opportunity and sunk cost.

Job-order- costing: Measuring direct material cost, Job cost sheet, manufacturing overhead cost, predetermine overhead rate, none manufacturing cost, cost of goods manufactured, cost of goods sold, under applied and over applied overhead. Multiple predetermine overhead rate.

Process costing: Comparison of Job-order and process costing, processing department, equivalent unit of production (WAM, FIFO method) Cost per equivalent unit. Applying cost.

Cost Behavior Analysis: Types of cost behavior pattern, variable cost behavior, types of variable costs, types of fixed cost, the analysis of mixed cost, the high –low method, the least square regression method.

Cost –Volume- Profit: The basic of cost –volume – profit analysis, contribution margin, CVP relationship in graphic form, break-even analysis, equation method, contribution margin method, target profit analysis, the margin safety, operating  leverage.

Standard costs: setting standard costs, price and quantity variance, labor rate and efficiency variance, manufacturing overhead variance.adventage and disadvantage of standard costs.

Budget: Advantage of budget, the muster budget, the sales budget, production budget, cash budget, manufacturing overhead budget, budgeted income statement, budgeted balance sheet. Flexible budget, static budget.

Relevant cost: Identifying relevant costs and benefit, avoidable cost, Sunk cost, adding and dropping the product line, make or buy decision. Joint cost and joint product.

References:

1. C. T. Horngren, G. L. Sundem, W. O. Stratton, J. Schatzberg, and D. Burgstahler. Introduction to Management Accounting (Latest Edition). Upper Saddle River, New Jersey: Prentice Hall.
2. Ray H. Garrison, Eric W. Noreen, and Peter C. Brewer. Managerial Accounting (Latest Edition). Boston: McGraw-Hill and Irwin.
3. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan. Cost Accounting: A Managerial Emphasis (Latest Edition). Upper Saddle River, New Jersey: Prentice Hall.

FIN 201:        Business Law                                                                                                                                               3 credits

Introduction: Introduction lecture will stat with the discussion of overview of the course – Definition of Law – Definition Commercial law-Scope of commercial law – Law practice in Bangladesh

Law of Contract:    Definition of contract- Essential elements of contract-Some definition used in contract:-Offer and Acceptance-Rules regarding offer and acceptance-Revocation of offer and acceptance- Definition, types and rules regarding consideration, exceptions of the rules –Free consent :definition of free consent, Coercion, Undue influence, Fraud and-Misrepresentation-Termination or discharge of Contracts .

Law of Agency: Definition and nature of Agency, Classes of Agents, Power of Attorney, Test of agency, Methods of creating agency, Termination of agency,

The Law Relating to Sale of Goods: Buyer, Seller and Goods-Differences between sale and agreement to sell-Essential elements –Conditions and warranties-Transfer of ownership-Duties of Seller and Buyer of Goods-Rights of Seller and Buyer of Goods

The Law of Partnership:  Definition-The essential elements of a partnership-Who can be a partner?-Definition and classification of Partnerand Partnership-Registration of Firms-Rules regarding the conduct of business-Mutual rights and duties- Dissolution of Partnership Firm

Company Law: Definition of Company-Essential Features of a Company -The Memorandum and Articles of Association, content of memo and article-Shares and its Characteristics- Debenture, Difference between Shareholders and Debenture Holders-Winding Up-Modes of winding up.

Industrial Law: This part covers The Factory Act – Definition under the Factory Act-Provision Regarding the Health of workers-Provision Regarding the Safety of workers-Provision Regarding the Welfare of workers-Working Hours

Industrial Disputes Act – The Concept of Industry-Industrial Disputes-Workman – Employer – Wages- Payments-Bonus-Award and Settlement, Lock- Out, Strike’s, Payment of Wage Act- Definition under the Payment of Wage Act- Rules for payment of wages, Workmen Compensation Act- Rules regarding workmen compensation – Occupational diseases and other provision regarding compensation

Referencess:

1. Law of Contract
2. Company Act 1994
3. A.A. Khan, Bangladesh Labor Law
4. Arun kumar Sen and Jitendra Kumar Mitra, Commercial Law and Industrial law

MKT 201:     Introduction to Marketing                                                                                                                         3 credits

Defining Marketing and the Marketing Process -Marketing:  Creating and Capturing Customer Value-Company and Marketing Strategy:  Partnering to Build Customer Relationships

Understanding the Marketplace and Consumers-The Marketing Environment-Managing Marketing Information to Gain Customer Insights-Consumer Markets and Consumer Buyer Behavior-Business Markets and Business Buyer Behavior

Designing a Customer-Driven Marketing Strategy and Marketing Mix-Customer-Driven Marketing Strategy:  Creating Value for Target Customers-Product, Services, and Brands:  Building Customer Value-New-Product Development and Life-Cycle Strategies-Pricing:  Understanding and Capturing Customer Value-Pricing Strategies-Marketing Channels:  Delivering Customer Value-Retailing and Wholesaling-Communicating Customer Value: Integrated Marketing Communication Strategy -Advertising and Public Relations-Personal Selling and Sales Promotion-Direct and Online Marketing: Building Direct Customer Relationships

Extending Marketing-Creating Competitive Advantage-The Global Marketplace-Marketing Ethics and Social Responsibility

References:

1. Philip Kotler and Gary Armstrong, Principles of Marketing, Pearson Education Asia. Prentice Hall, Upper Saddle River, New Jersey, 13th Edition,
2. William J. Stanton, Michael J. Etzel and Bruce J. Walker, Fundamentals of Marketing, Latest Edition. McGraw Hill, Inc.
3. Pride, Ferrel, Marketing, Houghton Miffin Company
4. E. Jerome McCarthy and William D. Perreault, Jr., Essentials of Marketing, Latest Edition, Irwin.

MGT 205:     Business Ethics and Environment                                                                                            3 credits

Philosophical issues in business ethics: Ethical egoism-Truth telling-Ethical relativism-Utilitarianism-Ethics of duties-Ethics of rights and justice-Virtue ethics-Feminist ethics-discourse ethics-postmodern ethics-Morality, and organizations.

Economics, values, and justice: The profit motive-Private ownership and public interest-Individual liberties and social justice.

Rights, liability, and the state: Business and the employee-Business and the consumer-Business and the government.

Business in modern society: Business trends and social responsibility- Business and environment issues.

Corporate social responsibility (CSR): Definition-Evolution-Different concepts of CSR-Profitability Vs Philanthropy, and CSR in Bangladesh.

Theoretical Framework of Business Environment: Concept, significant and nature of business environment; elements of environment – internal and external; changing dimensions of business environment; techniques of environmental scanning and monitoring.

Economic Environment of Business: Significance and elements of economic environment; Economic systems and business environment; economic planning in Bangladesh; Government policies – Industrial Policy, Fiscal and Monetary policy, EXIM Policy.

Political and Legal Environment of Business: Critical elements of political environment; government and business; changing dimensions of legal environment in Bangladesh; MRTP Act and FEMA.

International and Technological Environment: Multinational corporations; foreign collaborations and Bangladeshi business; non-resident Bangladeshi and corporate sector; International economic institutions – WTO, world Bank, IMF and their importance to Bangladesh; foreign trade policies; impact of rupee devaluation; technological environment in Bangladesh; policy on research and development; patent law; technology transfer.

Industrial Policy: Industrial policy up to 1991, the new industrial policy, an evaluation of new policy.

Monetary and Fiscal Policies: Monetary policy; measures of money stock, monetary policy and money supply, instruments of monetary policy, fiscal policy, the union budget, state budgets, finances of the unions and states, the Finance Commission, Importance of Budget

Financial Market Structure: Credit Market, foreign exchange market, debt market, derivatives market, ban assurance.

Money and Capital Market: Meaning, Constituents – Functions – Instruments – Importance – Development of the Market.

Stock Exchange: Meaning – Importance – Functions – Organization – OTCEI, NSE

References:

1.Thomas Donaldson  and Patricia H. Werhance, Ethical Issues In Business: A philosophical Approach, Prentice-Hall, Inc,

1. Feransis Cherunilam, Business Environment, Himalaya Publishing House, New Delhi
2. Feransis Cherunilam, International Business Environment, Himalaya Publishing House, New Delhi
3. Aswathappa K., Essential of Business Enviornment, Himalya Publishing House
4. Saleem Shaikh, Business Enviornment, Dorling Kinderstay Ltd.

ECE 211: Macroeconomics                                                                                                                                              3 credits

Birth of macroeconomics and its patron – macroeconomic performance – tools of macroeconomic policy – aggregate demand and supply – macroeconomic history.

Yardstick of macroeconomic performance – methods of calculating GDP, problems, real vs. nominal – GDP to disposable income – beyond national accounts. Consumption function – saving function – mpc and mps –  determinants of consumption – investment and its determinants – investment demand curve and its slope.

Business cycles – business cycle theories – components of AD and negative slope of AD curve – shifts of AD curve – how far business cycles are avoidable?

Multiplier model – graphic and mathematical analysis – multiplier – multiplier model and AD-AS model – use of fiscal policy – beyond multiplier model. Money, its evolution, kinds of money, components of money supply – interest rates, real vs. nominal interest rate, demand for money – banking and money supply – fractional reserve banking, process of deposit creation, money multiplier – financial economics, risk and returns on assets – stock market.

Central bank, its functions – major instruments of monetary policy – monetary transmission mechanism – money market: supply and demand for money – monetary mechanism – monetary policy in an open economy – Economic growth – growth theories

References:

1. Paul A. Samuelson and William D. Nordhaus, Economics, 18th Edition, McGraw Hill,
2. Don, Bush, Fisher: Economics, Pearson Education Asia
3. K. K. Dewett, Modern Economic Theory, S. Lal Charitable Trust, New Delhi.
4. Roger A Arnold, Economics, ISE South Western Cenagoge
5. Khan Azizur Rahman, The Economy of Bangladesh, BP

FIN 301: PRINCIPLES OF FINANCE                                                                                                                            3 Credits

Introduction: Conceptual framework, Financial Decision making, Role of Finance in a firm. Goal of financial management of a firm, Finance as a discipline, Functions of Finance, Organizational Structure of Finacial management, Scope of Finance.

Short Term Financing: Characteristics and sources, spontaneous sources, unsecured and secured short term loan, Assignment and factoring of accounts receivables and inventory financing, Calculation of EIR under different short term mode in different situation.

Intermediate Term Financing: Characteristics and sources, different methods, Cost of Midterm Finance

Repayment method.

Time value of Money: Basic concepts, computing present value and future value : Single amounts-Annuities-Mixed streams.

Long Term Financing: Characteristics and uses, Common stock capital, Preferred Stock Capital and Bond,

Methods of raising long term fund.
Capital Budgeting Cash Flows: The Capital Budgeting Decision Process-The relevant cash flows, finding initial investment, finding the operating cash inflows, finding the terminal cash flow, summarizing the relevant cash flows.

Capital Budgeting Techniques: Overview of capital budgeting techniques-Pay Back Period, ARR, Net Present Value (NPV), Internal Rate of Return (IRR), Comparing NPV and IRR , PI, NPV Schedule.

Valuation of Bond and Stock: Bonds and its types, Stocks and their types, measuring, intrinsic value of  Bond and Stock, Zero growth model, Constant Growth model, Variable growth model.

Risk and Return: Risk and Return fundamentals, Measuring risk-types,; Probability distribution, Expected value, Standard deviation and co-efficient of variation. Measuring risk for two assets portfolio: Correlation, efficient frontier, Beta measurement.

Leverage : Leverage and Risk-Financial Risk, Business Risk. The firm’s capital structure-The EBIT-EPS approach to capital structure, choosing the Optimal Capital Structure.

References:

1. Block, Hirt, Danielson, Foundation of Financial Management, McGraw Hill Education
2. Gitman L. G., Principles of Managerial Finance, 10^th edition, Pearson Education Asia.

3.Brigham Eugene F, Ehrhardt Michael C, Financial Management: Theory and Practice, 11^th Edition, South-Western.

4. Arthur J. Keown, John D. Martin, J. William Petty and David F. Scott, Jr. , Financial Management: Principles and Applications, Tenth Edition, Pearson Education Asia. Prentice Hall.

MKT 301:     Marketing Management                                                                                                            3 credits

Understanding Marketing Management-Defining Marketing for the Twenty-First Century-Adapting Marketing to the New Economy-Building Customer Satisfaction, Value, and Retention

Analyzing Marketing Opportunities-Winning Markets Through Market-Oriented Strategic Planning -Gathering Information and Measuring Market Demand -Scanning the Marketing Environment-Analyzing Consumer Markets and Buyer Behavior -Analyzing Business Markets and Business Buying Behavior-Dealing with the Competition-Identifying Market Segments and Selecting Target Markets

Developing Market Strategies-Positioning and Differentiating the Market Offering Through the Product Life Cycle-Developing New Market Offerings-Designing Global Market Offerings

Shaping the Market Offering-Setting the Product and Branding Strategy-Designing and Managing Services -Developing Price Strategies and Programs

Managing and Delivering Marketing Programs-Designing and Managing Value Networks and Marketing Channels -Managing Retailing, Wholesaling, and Market Logistics-Managing Integrated Marketing Communications-Managing Advertising, Sales Promotion, Public Relations, and Direct Marketing-Managing the Sales Force- Managing the Total Marketing Effort

References:

1. Philip Kotler, Marketing Management, Prentice-Hall Inc.
2. V.S. Ramaswamy and S. Namakumari, Marketing Management, Mcmillan India Pvt. Ltd.

MGT 301:     Human Resource Management                                                                                                                               3 credits

The Development of Human Resource Management: The concept of human resource management-Early stages of development- Contemporary developments- Human resource management as a profession.

Organizational Considerations in Managing Human Resources: The organization as a system – Responsibility and authority within the organization- Organization structures – The human resource department in an organization- The personnel program.

Job Requirements: The role of jobs- Job design-Job analysis- Job requirements and personnel functions-Job descriptions.

Human Resource Planning and Recruitment: Human resource planning –Recruiting within the organization- Recruiting outside the organization- EEO in recruitment.

Recruitment and Selection: The steps in recruitment- The exit interview- Reaching a selection decision- Considerations that shape selection policies.

Job Evaluation: The reasons of job evaluation schemes- Problem areas- Procedure-Techniques- Non-analytical methods- Analytical methods- New methods- Other methods.

Compensation Systems: Job choice- The influence of compensation on behaviors- Compensation and satisfaction- Administration- Types of systems- Compensation evaluation- Incentive pay systems.

Training and Development: The purpose of training –Training programs- Types of training

Career Development: Phases of a career development program- Career development programs for special groups- Personal career development.

References:

1. Dessler G., Human Resource Management, Latest Ed. Prentice Hall of India Pvt. Ltd. New Delhi, India.
2. David A. DeCenzo and Stephen P. Robbins, Personnel Human Resource Management, Prentice Hall, Inc. Englewood cliffs, USA.

MGT 303: Production and Operations Management                                                                                   3 credits

Operations management: Definition-Functions-Transformation process-Life cycle approach-Relations with other specialties-Historical development.

Operations strategy: Corporate strategy-Market analysis-Competitive priorities-Services strategy-Manufacturing strategies-Mass customization.

Product design and process selection: Product design and development sequence-Origin of the product idea-Process selection-Process automation-Process flow design-Service system design matrix-Service blueprinting.

Capacity-Location and layout

Quality management: Role-Elements of TQM-Cost-Planning and control tools-SPC.

Inventory systems: Definition-Purposes-Types-Costs-Independent versus dependent demand-Basic model types-EOQ-MRP-Purposes-Objectives, and philosophy-Master production schedule-capacity requirements-Manufacturing resources.

Job design: Reengineering and work measurement.

Operating decisions: Aggregate planning-Resource planning-Linear programming-Forecasting-Scheduling-Lean systems-Supply chain management.

References:

1. Krajewski and Ritzman, Operations Management, Pearson Education Asia
2. Chase and Aquilano, Production and Operations Management, IRWIN/McGraw Hill

FIN 305:        Insurance and Risk Management                                                                                            3 credits

Basic Concepts In Risk Management And Insurance-Risk in Our Society-Insurance and Risk-Introduction to Risk Management, Advanced Topics in Risk Management
The Private Insurance Industry -Types of Insurers and Marketing Systems-Insurance Company Operations-Financial Operations of Insurers-Government Regulation of Insurance

Life And Health Risks -Life Insurance-Life Insurance Contractual Provisions-Buying Life Insurance-Annuities and Individual Retirement Accounts-Individual Health Insurance Coverage-Employee Benefits: Group Life and Health Insurance-Employee Benefits: Retirement Plans-Social Insurance
Personal Property And Liability Risks -The Liability Risk-Homeowners Insurance, Section I-Homeowners Insurance, Section Ii-Auto Insurance-. Auto Insurance and Society- Other Property and Liability Insurance Coverage

Commercial Property And Liability Risks -Commercial Property Insurance-Commercial Liability Insurance-Crime Insurance and Surety Bonds

Insurance Company in Bangladesh: Definition  and Evolution of Insurance, Functions, Importance and Classification Insurance, Essential element of insurance, Insurable interest, Classification of insurance policies under life insurance, marine insurance and fire insurance, Reinsurance.

Insurance Authority in Bangladesh: Insurance Development and Regulatory Authority (IDRA), Registration and renewals, Determination of premium rates, Capital and deposits, Margin of safety, Insurable interests, Actuarial report and abstract, Registers, Submission of returns, Investment of assets, Solvency margin, Loans and Management, Investigation and power of regulatory authority, Assignment and transfer of policies, Commissions, rebates and management expenses, Distribution of dividend, bonus and profit, Licensing of agents, Survey and surveyors.

Calculation of Premium and Claims of Insurance: Calculation of net single and annual premium of life insurance, Methods of payment of claim in life insurance, Calculation of loss and actual claims in marine insurance and fire insurance.

Financial Statements of Insurance Companies: Preparation of Financial Statements of Insurance Companies as per Guidelines of the IDRA.

References:

1. George E. Rejda Principles of Risk Management and Insurance, 11^th Ed. Pearson Learning Asia
2. Azizur Rahman, Insurance in Bangladesh, Purbasha Publication
3. ICAB, Corporate Laws and Practices (Professional Stage Application Level).
4. The Banking Companies Act, 1991
5. The Bangladesh Bank Order 1972
6. The Insurance Act, 2010
7. Insurance Development and Regulatory Authority Act 2010.

IBS 301:       International Business                                                                                                                                3 credits

Globalization of International Business: Course Orientation; Understanding International Business (IB); Realizing why companies engage in international business; Reasons for recent growth of international business / Forces driving globalization; Modes of international business; Terms to describe international business; External influences on international business.

The Cultural Environments Facing Business: Cultural influences on international business; Identification and dynamics of cultures; Behavioral practices affecting international business; Strategies for instituting change. The Political and Legal Environment Facing Business: Political environment; Political risk analysis; Legal Environment; legal issues in international business. The Economic Environment Facing Business: Features of an economy; Market, Command, and Mixed Economy; Economic freedom.

International Trade and Factor-Mobility Theory: International trade theories: Absolute advantage; Comparative advantage; The product life cycle theory of trade; Limitations of this theory. Governmental Influence on Trade: Rationales for governmental intervention; Instruments of trade control. Cross-National Cooperation and Arguments: Overview of WTO; Regional Economic Integration and Its effects; Brief Overview: EU, NAFTA, SAFTA, SAARC, ASEAN, APEC, BIMSTEC.

Global Foreign Exchange Markets: How companies use ‘Foreign Exchange’; Foreign exchange trading process; Exchange Rate, Methods of determining exchange rate; Business implications of exchange rate changes. The Determination of Exchange Rates: IMF; SDRs; Black Market; PPP; Hard and soft currencies; Global integration vs. Local responsiveness, Types of strategy; Country Evaluation: Choose and weight variables. Export and Import Strategies: Strategic advantages of exporting; Stages of export development; Designing an export strategy; Documentation in Exporting.

Direct Investment and Collaborative Strategies: Motives for collaborative arrangements: General and International; Major motives for Licensing, Franchising, Management contracts and Joint ventures; Product policy, Reasons for product alteration. Marketing Globally: Pricing and Promotion in international business; Branding considerations; Choosing distributors and channels; Coordination and Organization structure

References:

1. Daniels, J. D., Radebaugh, L. H., and Sullivan, D. P. International Business: Environments and Operations (12th ed.). London: Pearson Education Asia. Prentice Hall.
2. Ball, D. A., McCulloch, W. H., Frantz, P. L., Geringer, J. M., and Minor, M. S. International Business: The Challenges of Gloabl Compatition (International ed.). New York: The McGraw-Hill Companies.
3. Paul, J. International Business (International ed.). New Delhi: Prentice-Hall of India.

4.Taggart, J. H., and McDermott, M. C., The Essence of International Business (International ed.). London: Prentice-Hall International (UK).

MGT 305:     Entrepreneurship and Small Business Management                                                                              3 credits

Introduction to Entrepreneurship; This chapter contain definition and historical development of entrepreneur and entrepreneurship, characteristics of an entrepreneur, distinguishing features of entrepreneur and manager, function and types of entrepreneur, role and importance of entrepreneur, dimensions of entrepreneurship and women entrepreneur.

Entrepreneurship Development Program; under this chapter we will try to cover motivating factors for entrepreneurial development, objectives of EDP, organized sources of assistance for Entrepreneurship development,  needed resources and capabilities for EDP: attributes of resources, resources types, the entrepreneur as human resources.

Environment for entrepreneurship: Schematic of the new venture’s environment, political- governmental, macroeconomic, socio demographic and ecological analysis, sources of business opportunities, and industry analysis.

Entrepreneurial strategies: Entrepreneurship and strategy, resource-based strategies, isolating mechanism and first mover advantage, strategy and industry environment, evaluating strategy and entrepreneurial opportunities,.

The business plan: What is small business plan? Features and significance of small business plan, elements of small business plan, critiquing the plan: questions likely to be asked, format and presentation.

Starting New Business; Reasons and Essentials of starting small business, types, characteristics, and stages of small business, factor responsible for success and failure, problems faced by small business, advantages-disadvantages, evaluating the start-up business opportunity, factors consideration in selecting a business location, layout of the business, and feasibility study.

Financing in small business; Need for financial planning, sources and ways of financing, and request for a bank loan.

Functional aspects of small business management; Understanding management, Human involvement in different stages of small business management, expected attributes and traits of small business manager, accounting for small enterprise inventory and working capital management in small business, essentials of TQM and production and marketing management.

9: Entrepreneurial cases.

References:

1. Dollinger M. J.  Entrepreneurship: Strategies and Resources, 3^rd Edition. Prentice Hall
2. Robert D. Hisrich and Others, Entrepreneurship, 6^th Edition, McGraw Hill
3. S.S. Khanka, Entrepreneurial Development, S. Chand and Company, Ltd. New Delhi.

FIN 303: FINANCIAL MANAGEMENT                                                                                                                       3 Credits

Goals and Functions of Finance: Meaning of Financial Management; Financial Goal: Maximize Shareholder Wealth; Maximization of EPS; Corporate decisions, Importance of Financial Management, Factors influencing financial decisions. Agency Problems, Dealing with Agency Problems; Principle of Financial Management; Social Responsibility; Corporate governance.

Capital Budgeting and Risk Analysis: Risk Evaluation Approaches- Certainty Equivalents (CE), Capital Budgeting Methods of Mutually Exclusive Projects, Risk-adjusted Discounted Rates (RADR), CE vs. RADR., Probability Distribution Approach, Decision Tree Approach, Behavioral Approach for Dealing with Risk-Sensitivity Analysis, Simulation,.

Theory of Capital Structure:  Determinants of capital Structure, Introduction to the Theory; Assumptions and Definitions; NI Approach, NOI Approach and Traditional Approach; Modigliani-Miller (MM) Position; Arbitrage process; Taxes and Capital Structure; Corporate plus Personal Taxes; Merton Miller’s Equilibrium; Effects of Bankruptcy Costs, Tradeoff model, Pecking order theory.

Dividend  Policy: Procedural Aspects of Paying Dividends; Types of Dividend Policies; Factors Affecting Dividend Policy; Dividend Payout Irrelevance; Arguments for Dividend Payout Mattering; Impact of Other Imperfections; Financial Signaling; Share Repurchase; Method of Repurchase; Repurchasing as Part of a Dividend Decision; Stock Dividends; Stock Splits.

Capital Market Financing: Public Offering of Securities; Traditional Underwriting, Best Efforts Offering, Making a Market, Shelf Registrations, Flotation Costs, Government Regulations for Issuing Securities, SEC Review, SEC Regulations in the Secondary Market, Selling Common Stock Through a Rights Issue, Value of Rights, Success of the Offering, Standby Underwriting, Oversubscriptions, Rights Issue vs. Public Offering, Green Shoe Provision, Financing a Fledgling, Initial Public Offerings, Information Effects of Announcing a Security Issue; Types of Long-term Debt Instruments; Retirement of Bonds; Preferred Stock and its Features; Common Stock and its Features; Bond Refunding.

Lease Financing: Definition of Lease, Types of Leases, Leasing Arrangements, Advantages and Disadvantages of Lease, Lease versus Purchase Decision, Leasing in Bangladesh-Problems and Prospects.

Working Capital Management: Importance, Determinants of Working capital, Policies for Financing Current Assets, Operating Cycle and Cash Conversion Cycle, Estimating Working Capital Requirement.

Finacial Statement Analysis: measuring Liquidity, Leverage, profitability and efficiency of firms.

References:

1. Block, Hirt, Danielson, Foundation of Financial Management, McGraw Hill Education
2. Brigham Eugene F, Ehrhardt Michael C, Financial Management: Theory and Practice, 11^th Edition, South-Western.
3. Brigham and Daves, Intermediate Financial Management, Cenagage Learning
4. James C. Van Horne. Financial Management and Policy, Latest Edition, Upper Saddle River, New Jersey: Prentice Hall.
5. James Van Horne and John M Wachowicz. Fundamentals of Financial Management (Latest Edition).

Upper Saddle River, New Jersey: Prentice Hall.

6. I.M. Pandey, Financial Management
7. M.Y. Khan and P.K Jain, Financial Management: Text and Problems

MIS 301:       Management Information System                                                                                                                          3 credits

Introduction to MIS: Information, Information System, Management Information System; Conceptual Fundamentals and MIS Development: Concepts of Information, Human as Information Processors, Systems Concepts and Information Systems, Concepts of Organization and Management Relevant to Information Systems, Digital Business and Information Systems, Types of Information Systems, Role of information system in business, Approaches to information systems

E-business, E-commerce & M-commerce and Global business process, Business applications i,e SCM & CRM and KM systems, Models of information systems to get competitive advantage, Information Systems and management challenges

Moral and ethical issues in MIS, IT infrastructure components and Database management system, Networking and communication System , Securing the information technology and

Case study – decision making & IT solutions.

Books Recommended:

1. Management Information Systems – Kenneth C. Laudon & Jane P. Laudon
2. Management Information Systems – James A. O’Brien & George M. Marakas
3. Introduction to Information systems: Enabling and Transforming Business – R. Kelly Rainer & Gasey G.Cegielski
4. Management Information Systems for the information age – Stephen Haag & Maeve Cummings

MIS 305: Operation Research

Introduction to Operation Research

Probability Concepts and Applications
Decision Analysis
Regression Models
Forecasting
Inventory Control Models
Linear Programming Models: Graphical and Computer Methods
Linear Programming Modeling  Applications: With Computer Analyses in Excel and QM for Windows 3
Linear Programming: The Simplex Method

Transportation and Assignment Models
Integer Programming, Goal Programming, and Nonlinear Programming
Network Models
Project Management
Waiting Lines and Queuing Theory Models
Simulation Modeling
Markov Analysis
Statistical Quality Control
References:

1. Barry Render , Ralph M. Stair, and Michael E. Hanna, Quantitative Analysis for Management: International Version, Pearson Education Asia.
2. Turban and Meredith, Fundamentals of Management Science. Boston: McGraw-Hill.
3. Hess, R., Managerial Spreadsheet Modeling and Analysis. Boston: McGraw-Hill

ACN 301: Taxation in Bangladesh                                                                                                                                 3 Credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of taxation in Bangladesh as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Theory of Taxation:

Taxation–An Introduction: Public Finance and Tax as a Source of Public Revenue, Other Sources of Public Revenue vs. Taxation, Public Finance vs. Private Finance, Importance of Public Finance, Definition of Tax, Characteristics of Tax, Objectives of taxation, Principles of taxation, Characteristics of a Good Tax.

Incidence of Taxes: Impact, Incidence and Effect of a Tax–Shifting of Tax Incidence–Demand and Supply Theory of Tax Shifting–Additional Factors Influencing Tax Shifting – General Effects of Taxation.

Classification and Choice of Taxes: Classification Taxes (on the basis of: Number of taxes, Impact and incidence of taxes, Structure of tax-rates, Subject-matter of taxes, Elasticity of taxes, Classification of tax-bases, Increase or decrease in public revenue, Single-point vs. Multiple-point taxes, and Collector of taxes); Choice of Taxes between Proportional and Progressive taxes, Choice of Taxes between Direct and Indirect taxes; Tax Structure in Bangladesh

Business Taxation–An Introduction: Business Enterprises as a Taxpayer (Sole-proprietorship, Partnership, and Company), Pass-Through vs. Non-Pass-Through Entities, Legal Taxpayer vs. Real Taxpayer.

Income Tax:

Introduction to Income Tax: Income Tax–Meaning, Nature, Importance in respect of Contribution to Internal Resource Mobilization–Historical Perspective of the Income Tax Ordinance, 1984 – Statutory Definitions of Important Terms.

Income Tax Authorities: Administrative and Judicial Authorities–appointment, organization structure, power and functions–Taxes Appellate Tribunal–Registered Income Tax practitioner.

Charge of Income Tax: Basic Principles, Systems (Conventional Exemption Limit versus Filing Threshold)–Sources of Income Tax Laws.

Computation of Total Income:  Types of Assessees–Scope of Total Income on the basis of Assessee’s Residential Status–Income deemed to accrue or arise in Bangladesh–Deemed Income (unexplained investment etc.)–Non-Assessable Income–Income under Specific Heads (Salaries, Interest on Securities, Income from House Property, Agricultural Income, Income from Business or Profession, Share of Income from Firms, Income of Spouse or Minor Child, Capital Gains, Income form Other Sources, and Foreign Income)–Set-off and carry-forward of losses.

Procedure of Assessment: Filing of return of income and Supporting Statements and Documents. Assessment of Tax: Provisional Assessment, Assessment on correct return, Universal Self-Assessment, Spot Assessment, Assessment after hearing, Assessment on the basis of a Chartered Accountant’s Report, Best-judgment Assessment, Presumptive Assessment–Other issues in assessment: Assessment in cases of discontinuation of or succession to business, Assessment for outgoing persons and deceased persons, Assessment of escaped income, Limitations for assessment–Tax audit.

Rates of Taxes: Tax Rate on Capital gains and Income form winnings–Tax rate on other income of individuals, firms and companies–Tax Rate on non-resident’s income, Imposition of Surcharge.

Investment Tax Credit, Tax Rebate and Tax Relief: Rate of investment tax credit, Investment allowance items and maximum limit–Tax credit on Small or Cottage Industries–Tax-free income and tax credit–Tax relief for avoiding double taxation.

Payment, Refund and Recovery: Four ways of Tax payment: Tax deducted at source (TDS), Advance payment, Payment on the basis of return and payment on notice of demand, Tax Recovery–TDS as the Final discharge of tax liability (sec. 82C).

Individual Assessment: Assessment covering all heads of income excluding share of firm’s income–

Clubbing of Income.

Taxation of Partnership Firms: Set-off and carry-forward of losses by firm–Assessment of firms–Allocation firm’s income among partners–Partners’ total income including share of firm’s income–Assessment in case of change in firm’s constitution and in case of constitution of new successor firm.

Corporate Taxation: Definitions of Company and related terms–Determination of Total Income–Tax Rates and Tax Rebates.

Provident, Superannuation, Pension and Gratuity Funds: Kinds of Provident Fund (PF):  General, Contributory and Recognized–Privilege of Recognized PF–Approved Superannuation, Pension and Gratuity Funds.

Liabilities in Special Cases: Liabilities of representatives, agents, firms, association of persons, partners, directors, liquidators, etc.

Appeals And References: Appeal to Appellate Joint Commissioner of Taxes or Commissioner of Taxes (Appeals), Appeal to Taxes Appellate Tribunal, Reference to High Court Division and Appellate Division–Alternative Dispute Resolution (ADR).

Miscellaneous Issues: Default and Penalty–Offence and Prosecution–Methods of Accounting–Filing of Return of Withholding Tax–Filing of Annual Information Return–Tax Avoidance–Bond Washing Transactions. Tax-holiday Scheme: Industrial undertakings, Physical infrastructural facility and Cooperative society.

Other Taxes in Bangladesh:

Value-Added-Tax (VAT): Important terms–Exempted Goods and Services–Output tax–Input Tax–Tax period–Taxable Goods–Invoice–Manufacturers–VAT Authorities. Imposition of VAT–Determination of Value for VAT–Methods and Time of VAT payment–Supplementary Duty–Turnover Tax–Tax Rebate–Registration of manufacturers Delegated powers–Appointment VAT officials-offence and penalties– Confiscation–Appeal-Revisions–Recovery of claims–Alternative Dispute Resolution.

Customs Duty: Nature–Scope and importance–Goods Dutiable–Goods Prohibited–Various Duties under the Customs Act–Rates of Duties–Tax Points and Valuation Bases for Customs Duty–Duty-Drawback and Exemptions–Pre-Shipment Inspection Authority –Assessment–Penalties and Offences–Customs Authority–Appeals and References–Alternative Dispute Resolution.

Excise Duty: Nature–Scope–Services Dutiable–Rates of Duties–Assessment.

Gift Tax: Charge of Gift Tax–Definition and Characteristics of Gift–Gifts to include certain transfer–Exemptions from Gift-tax–Determination of the value of Gifts–Return of Gifts–Rates of Gift-tax–Penalty and Prosecution–Assessment procedures–Gift-tax Authorities.

Other Taxes and Duties: Narcotics and Liquor Duty–Non-Judicial Stamp–Land Revenue.

References:

1. Dr. Monjur Morshed Mahmud, Taxation in Bangladesh
2. GOB (Government of Bangladesh): Income Tax Manual, Part I–Income Tax Ordinance, 1984 and Income Tax Manual, Part II–Income Tax Rules, 1984.
3. Bala, S.K. and Others, Tax Laws with Professional Practice.
4. H.L. Bhatia: Public Finance, Vikas Publsihing House Pvt. Ltd.
5. GOB: Value Added Tax Act 1991 and Value Added Tax Rules 1991
6. GOB: Gift Tax Act 1990
7. GOB: Customs Act 1969
8. GOB: Excise and Salt Act 1944
9. GOB: Finance Acts/ Ordinances.
10. MCCI (Metropolitan Chamber of Commerce and Industry): Summary of Bangladesh Taxation Rules.

MIS 401 :      Business Research                                                                                                                                       3 credits

The Role of Business Research: Information Systems and Knowledge Management, Theory Building, The Research Process: An Overview- Ethical Issues in Business Research

Beginning Stages of the Research Process: Problem Definition and the Research Proposal, Exploratory Research and Qualitative Analysis- Secondary Data

Research Methods for Collecting Primary Data: Survey Research: An Overview, Survey Research: Basic Methods of Communication with Respondents, Observation Methods, Experimental Research

Measurement Concepts: Measurement and Scaling Concepts, Attitude Measurement, Questionnaire Design

Sampling and Fieldwork: Sample Designs and Sampling Procedures

Determination of Sample Size: A Review of Statistical Theory Fieldwork

Data Analysis and Presentation: Editing and Coding: Beginning to Transform Raw Data into Information, Basic Data Analysis: Descriptive Statistics, Univariate Statistics, Bivariate Analysis: Tests of Differences

Bivariate Analysis: Measures of Association, Multivariate Analysis

Communicating Research Results: Report, Presentation, and Follow-Up

Cases

References:

1. Willim G. Zikmund, Barry J. Babin, Jon C Carr and Mitch Griffin,  Business Research Methods, , South Western Publisher
2. Donald R. Cooper and Pamela S. Schindler, Business Research Methods, Irwin
3. Islam, N.M , Introduction to Research Methods, Mullick and Brother

MGT 401:     Strategic Management                                                                                                                               3 credits

The strategic management process : An overview- What Is Strategy and Why Is It Important?  What Is Strategic management? Identifying a Company’s Strategy -Strategy and the Quest for Competitive Advantage -Strategy Is Partly Proactive and Partly Reactive -Strategy and Ethics: Passing the Test of Moral Scrutiny  -The Relationship between a Company?s Strategy and Its -Business Model -What Makes a Strategy a Winner?-Why Are Crafting and Executing Strategy Important?

Strategy formulation: External analysis

Strategy formulation: Internal analysis

Building competitive advantage : Through functional-level strategy

Building competitive advantage :  Through business-level strategy

Corporate strategy : Horizontal and vertical integration and strategic outsourcing

Corporate strategy : Diversification acquisition and internal new venture

Competitive strategies in different industry environment

Competing in foreign market.

Strategies in the global environment

Ethical Business Strategies, Social Responsibilities and Environmental Sustainability

Designing strategic control systems and organizational culture

Corporate culture and leadership : Keys to effective strategy execution

References:

1. Arthur A. Thompson, Jr. and A. J. Strickland, “Crafting and Executing Strategy,”19^th Edition, McGraw-Hill Education
2. Charles W. L. Hill and Gareth R. Jones, “Strategic Management Theory: An Integrated Approach,” 3^rd Edition, Houghton Mifflin Company.
3. Sukul Lomash and P.K. Mishra, “Business Policy and Strategic Management” Vikash Publishing House Pvt. Ltd

Major and free elective courses

Course in Marketing

MKT 401:     Consumer Behavior                                                                                                                       3 credits

Consumer Behavior: An Orientation and Framework for Consumer Analysis Definition of ‘Consumer’, ‘Customer’ and ‘Behavior’ -Understanding Consumer Behavior-Development of the marketing concept- Understanding key terms (Segmentation; Targeting; Positioning; Marketing mix; Customer value, Satisfaction, and Retention)-Impact of digital technologies on marketing strategies

Consumer Decision Making: Levels of consumer decision making- Four views of consumer decision making-A  model of consumer decision making-Relationship marketing

Market Segmentation: Understanding Market and ‘Market segmentation’-Bases for segmentation- Criteria for effective targeting of market segments-Implementing Segmentation Strategies

Consumer Motivation : Understanding Motivation  that acts behind behavior-Model of the Motivation Process -Positive and Negative Motivation; Rational versus Emotional Motives-Dynamics of Motivation; Defense mechanism-Arousal of motives, Types and systems of needs; A trio of needs – Marketing applications of consumer motivation

Personality and Consumer Behavior: Understanding personality; Its natures – Freudian Theory of Personality; Neo- Freudian theory; Trait theory- Personality and understanding consumer diversity  -Consumer ethnocentrism- Brand personality; Self and self-image

Perception and Learning : Definition and Elements of Perception. Dynamics of perception- Product positioning and repositioning; Service positioning- Perception of risk; How consumers handle risk- Elements of consumer learning; Behavior learning theories

Consumer Attitude Formation and Change: Understanding ‘Attitude’ with key variables- Structural models of attitudes- How attitudes are learned- Strategies of attitude change

Communication and Consumer Behavior : Components of communication- The communications process- Designing persuasive communications

Reference Groups and Family Influences: Definition of Reference Group- Types of reference group- Factor that affect reference group influence- Selected  consumer-related reference groups- Celebrity and other reference group appeals

Social Class and Consumer Behavior: Understanding Social Class- Concepts related to the social class- The measurement of social class- Understanding ‘techno-class’- Consumer behavior applications of social class

Consumer influence and the diffusion of innovations: Opinion leadership- Dynamics of the opinion leadership process- The motivation behind opinion leadership- Profile of the opinion leaders- Viral marketing- The diffusion process and product characteristics that influence diffusion- Consumerism, Environmentalism etc.

 

References:

1. L. G. Schiffman and L. L. Kanuk, Consumer Behavior, Ninth edition, Prentice Hall of India Pvt. Ltd. New Delhi.
2. Harold W. Berkmen and Christopher C. Gilson, Consumer Behavior, Kent Publishing Company

MKT 403:     Advertising                                                                                                                                                                    3 credits

Definition, scope, and functions of advertising; classification of advertising, advertisement as a promotional mix element: advertising media; print media and electronic media; outdoor advertising; nontraditional advertising; message development, layout and copy writing, non-media advertising: corporate advertising and public relations; agency-client relations; agency-client relationship; social, legal, and ethical issues of advertising.

References:

1. David A. Aaker, John G. Myers: Advertising Management
2. Williams Wells, John Burnett, and Sandra Moriarty, Advertising Principals and Practices, 6th edition
3. G. E. Belch and M. A. Belch, Advertising and Promotion: An Integrated Marketing Communication Perspective, 6^th edition.
4. Moriarty, Mitchell and Wells, Advertising Principles and Practices, Pearson Education Asia

MKT 405: SELLING and SALES MANAGEMENT                                                                                                                    3 Credits

Sales Management, Personal Selling, and Salesmanship: Buyer-Seller Dyads- Diversity of Personal Selling Situations- Theories of Selling- Prospecting – Steps in Prospecting- Sales Resistance- Closing Sales- Conclusion.

Determining Sales – Related Marketing Policies: Product Policies-What to Sell- Distribution Policies- Who to Sell- Pricing Policies- Conclusion.

The Effective Sales Executive: Nature of Sales Management Positions- Functions of the Sales Executive- Qualities of Effective Sales Executive – Relations with Top Management- Relations with Managers of Other Marketing Activities- Compensation Patterns for Sales Executives- Conclusion.

The Sales Organization: Purposes of Sales Organization- Setting up a Sales Organization- Basic Types of Sales Organizational Structures- Field Organization of the Sales Department- Centralization Vs Decentralization in Sale Force Management- Schemes for Dividing Line Authority in the Sales Organization- Conclusion.

Motivating Sales Personnel: Meaning of Motivation- Motivational “Help” from Management- Need Gratification and Motivation- Interdependence and Motivation- Motivation and Leadership- Motivation and Communications- Unionization of Sales Personnel – Conclusion.

Controlling Sales Personnel: Evaluating and Supervising: Standards of Performance- Relation of Performance Standard to Personal Selling Objectives- Recording Actual Performance- Evaluating- Comparing Actual Performance with Standards Taking Action- The Dynamic Phase of Control – Controlling Sales Personal Through Supervision- Conclusion.

The Sales Budget: Purposes of the Sales Budget- Sales Budget- Form and Content- Budgetary Procedure- Conclusion.

Quotas: Objectives in Using Quotas- Quotas,  the Sales Forecast, and the Sales Budget- Types of Quotas and Quota – Setting Procedures- Administering  the Quota System- Reasons for not Using Sales Quotas- Conclusion.

Sales Territories: The Sales Territory Concept- Reasons for Establishing or Revising Sales Territories- Procedures for Setting up or Revising Sales Territories- Deciding Assignment of Sales Personnel to Territories- Routing and Scheduling Sales Personnel- Conclusion.

References:

1. R.R. Still, E.W. Cundiff, Norman A.P. Govon, Sales Management, Prentice Hall of India Pvt. Ltd; New Delhi.
2. Mark W. Johnston, Greg W. Marshall, Sales Force Management, The McGraw Hill Education Pvt. Ltd,New Delhi

MKT 407:     International Marketing                                                                                                                              3 credits

International Economics and Trade; Theories of international trade; Barter trade and counter trade; International Marketing Environment Modes of international trade; Entry strategy; Formulation of international marketing strategy; International Marketing Research ; International marketing strategy :Product, Promotion, Price Logistics and Distribution; Organization structure and control; Trends and perspectives; Global issues of environmentalism; Consumerism; E-marketing; Direct marketing; Sky shop culture; MNCs; Foreign Direct Investment; Global Advertising; Social Responsibilities of the organizations toward the nation, employee, customer.

References

1. Subhash C. Jain, International Marketing, 2^nd edition, South Western
2. Philip R. Cateora, International Marketing. 12^th edition, McGraw Hill

MKT 409:     Introduction to Marketing Research                                                                                                                       3 credits

Introduction to Marketing Research: The Nature of Marketing Research,  Classification of Marketing Research, The Role of Marketing Research in MIS and DSS, Marketing Research Suppliers Selecting a Research Supplier, Selecting a Research Supplier, Marketing Research Process.

Defining the Marketing Research Problem and Developing on Approach: The Process of Defining the Problem,

Developing an Approach to the Problem, Tasks Involved, Environmental Context of the Problem, Management Decision

Problem and Marketing Research Problem, Defining the Marketing Research Problem, Components of the Approach.

Research Design: Exploratory, Descriptive and Causal Research, Relationships Among Exploratory, Descriptive, and Causal

Research, Potential Sources of Error, Budgeting and Scheduling the Project, Marketing Research Proposal.

Exploratory Research Design: Secondary Data: Primary versus Secondary Data, Criteria for Evaluating Secondary Data, Classification of Secondary Data, Qualitative Research: Rationale for Using Qualitative Research , A Classification of Qualitative Research Procedures, Focus Group Interviews, Depth Interviews, Projective Techniques.

Descriptive Research Design: Survey and Observation: Survey Methods: Telephone, Personal and Mail Methods; A Comparative Evaluation of Survey Methods, Selection of Survey Method (s), Observation Methods: Observation Methods Classified by Mode of Administration, A Comparative Evaluation of Observation Methods, A Comparison of Survey and Observation Methods.

Causal Research Design: Experimentation: Concept of Causality, Conditions for Causality, Validity in Experimentation, Extraneous Variables, Controlling Extraneous Variables, A Classification of Experimental Designs: Pre- experimental Designs, True Experimental Designs, Quasi- Experimental Designs , Statistical Designs, Laboratory versus Field Experiments, Limitations of Experimentation.

Measurement and Scaling: Comparative Scaling: Measurement and Scaling, Primary Scales of Measurement, Comparative Scaling Techniques and Verbal Protocols, Noncomparative Scaling Techniques:  Continuous Rating Scale, Itemized Rating Scales, Noncomparative Itemized Rating Scale Decisions, Multi-item Scales, Scale Evaluation: Measurement Accuracy, Reliability and Validity; Relationship between Reliability and Validity, Generalizability and Choosing a Scaling Technique.

Questionnaire and Form Design: Questionnaires Design Process: Overcoming Inability to Answer, Overcoming Unwillingness to Answer, Choosing Question Structure,  Choosing Question Wording, Determining the Order of Questions, Form and Layout, Reproduction of the Questionnaire, Pretesting; Observational Forms.

Fieldwork and Data collection: Fieldwork & Data collection process, Selection of field workers, Training of field workers, Supervision of field workers, Validation of field workers, Evaluation of the field workers,  Collection of primary data, Collection of secondary data,

Data Preparation and Analysis:  Data preparation process, Data Processing, Editing and Coding, Data Analysis Techniques, Descriptive analysis, Advanced methods for data analysis, Basic software for data analysis, Reliability and validity analysis, General procedures for Hypothesis testing

Sampling: Design and Procedures: The Sampling Design Process, A Classification of Sampling Techniques, Nonprobability Sampling Techniques and  Probability Sampling Techniques, Choosing Nonprobability versus Probability Sampling, Uses of Nonprobability and Probability Sampling, Final and Initial Sample Size Determination: The Sampling Distribution, Statistical Approaches to Determining Sample Size, The Confidence Interval Approach, Multiple Characteristics and Parameters, Adjusting the Statistically Determined Sample Size.

Report Preparation and Presentation: Report Preparation and Presentation process, Report format, Report writing, Guidelines for tables, Guidelines for grapes, Reading the research report, Research follow-up

References:

1.Naresh K. Malhotra,  Marketing Research, Prentice Hall Inc. New York.

2. David A. Aaker, V. Kumar and George S. Day, Marketing Research, Weily Student Edition

Sekarar,  Uma,  Research for Business, USA

MKT 411:     Brand Management                                                                                                                                                   3 credits

Fundamental Concepts of Marketing, Brand and Brand Management: Marketing, Value, Satisfaction, Exchange, Marketing Mix, What is Brand? Marketing Process, Bottom line of branding Product etc.

Brand and Brand Management: Can anything be branded? Brandign Challenges and opportunities, Brand equity concept, strategic brand management process.

Customer-Based Brand Equity: Brand Knowledge, Sources of brand equity, Strong brand, Brand building implications.

Brand Positioning and Values: Identifying and establishing brand positioning, Positioning guidelines, Defining and

establishing brand values.

Choosing Brand Elements to Build Brand Equity: Criteria for Choosing brand elements, Options and tactics for brand

elements.

Designing Marketing Programs to Build Brand Equity: New perspective on marketing, Product strategy, Pricing strategy,

channel strategy.

IMC To Build Brand Equity: Information Processing model of Communication, Overview of Marketing communication

options, Developing IMC Program.

Leveraging Secondary Brand Knowledge To Build Brand Equity: Conceptualizing the leveraging Process, Company,

Co-branding, Licensing and Celebrity endorsement.

Designing and Implementing Branding Stratetgies: The brand product mix, Brand hierarchy, Designing a brand strategy.

References:

1. Kevin Lane Keller: Strategic Brand Management- Building, Measuring, and Managing Brand Equity, Prentice Hall, Inc. USA.
2. Y.L.R Moorthi, Brand Management, Vikas, New Delhi
3. David A. Aaker, Managing Brand Equity, New York free Press
4. John Murphy, Brand Strategy, Prentice Hall

MKT 413:     Business Logistics                                                                                                                                                        3 credits

Meaning and scope of logistics; elements of logistics functions; order processing; inventory planning and control, transportation, warehousing and material handling. Concept of trade-off between logistics functions; cost of logistics services; production scheduling and materials management; customer services planning and control; use of customer service as a competitive tool.

References:

1. Coyle, Bardi, and Langley, Management of Business Logistics, 8th edition, South Western
2. Sunil Chopra, Peter Meindl and D. V. Kalra, Supply Chain Management: Strategy, Planning and Operation, 4^th Edition,

Pearson Education Asia. Education

MKT 415:     Retail Management                                                                                                                                                    3 credits

Retailing: Role, Relevance and Trends, characteristics of Retailing, The changing face of Retail Industry in India, The Retail chain organization,

The Retail Customer: Factors affecting the Consumer Decision Making, Stages of Consumer Decision Making Process, Types of Consumer Decision Making Process.

Retail Market Segment: Market Segmentation, Targeting and Positioning, Kinds of Market and Dimensions of

Segmentation.

Retailing Strategy: Location- Types, Importance and determining factors, Product and Merchandise Strategies, Retail Space and Ambience Management Strategies, Retail Pricing and Promotion Strategies.

References:

1. Gibson G. Bedamani, Retail Management, Jaico Publishing House

MKT 417:     Introduction to Strategic Marketing                                                                                                        3 credits

Introduction and understanding Strategy, Marketing and Strategic marketing, Market driven strategy and Its characteristics. Challenges of a new era for strategic marketing.,Corporate strategy and its components.Business strategy and Marketing strategy.

Marketing strategy process.

Preparing the marketing plan.

Product-market scope and structure.

Understanding and analyzing competition; Market-size estimation.

Segmentation and market-driven strategy, Identifying market segments.Forming segments; Strategic analysis of market segments.

Market targeting strategy; Influencing factors on targeting decisions.

Strategies in the different stages of product life cycle.

Alternative positioning strategies; determining positioning effectiveness.

Organizational Relationships and its types.

New product and Its types; Finding new product opportunities, Features of successful innovators.

New product planning process.

Brand mgt challenges and responsibilities, Strategic brand mgt. process, Brand equity, Strategies for improving product performance; Brand leveraging strategies.

Distribution functions; Common channels of distribution, Channel of distribution strategy, Managing the channels.

Strategic role of price.

Factors impacting the pricing situations, Determining specific prices and policies.

The composition of promotion strategy, Designing promotion strategy, Advertising strategy, Sales promotion strategy, Developing sales force strategy, Managing the sales force, Internet strategy.

Direct marketing strategies.

Strategic Marketing planning process; Implementing the strategic marketing plan process.

An overview of customer relationship management (CRM);

Case study analysis

References:

1. David W. Cravens and Nigel F. Piercy, Strategic Marketing, Mc-Graw-Hill, Inc.
2. Cravens, Lamb and Crittenden, Strategic Marketing Management Cases, McGraw-Hill/Irwin series in Marketing.
3. Alsem and Wittink, Strategic Marketing: A Practical Approach, McGraw-Hill/Irwin series in Marketing.
4. David A. Aaker, Strategic Market Management, John Willey and Sons, Inc.

MKT 419:     Industrial Marketing                                                                                                                                   3 credits

Introduction: Understanding Industrial Marketing; Characteristics of Industrial Market; Classification of Industrial Goods; Industrial / Business Buying Situations; Industrial market versus Consumer Market.

Process and Parties involved in Industrial Buying: Participants in the Business Buying Process; Major Influences on Business Buyers; Stages in the Business Buying Process; Understanding Institutional and Government Markets; Forces Influencing Org. Buying Behavior (Environmental forces, Organizational forces, Group forces, Individual forces); Org. Buying Behavior: Marketing strategy Implications.

Demand Analysis and Sales Forecasting: The Role of Market Potential in Planning and Control; The Role of Sales Forecast; Market Surveys; Input / Output Analysis; Assessing Opportunities and Competitive Environment; Defining Strategic Business Units; General Electric’s Business Screen; Generic Strategy Alternatives.

Industrial Marketing Planning Process: A Model for the Ind. Marketing Planning Process; Stages in the planning Process; Selected Components of the Situation Analysis.

Industrial Product Policy: Understanding Industrial Product; Types of Product Lines Defined; Managing the Existing Product Line; Planning Industrial Product Strategy. (Experience curve analysis and Product Evaluation Matrix); New Product Development Process; Formulating New Ind. Product Strategy

Channel Management: Channel Alternatives in the Industrial Market (Representatives; Distributors; Sales Branches); Other Industrial Intermediaries (Jobbers; Commission Merchants; Brokers); Channel Administration (Selection; Motivating; Conflict Management).

Pricing perspective: Industrial Pricing Process; Pricing across the Product Life Cycle; Price Administration. Communications management: Advertising: Role; Management; Supplementary Promotional Tools; Personal Selling: Interactions; Management; Administration; Model of SFM; Direct Marketing and Public Relations.

References:

1. Michael D. Hutt and T. W. Speh, Industrial marketing Management: A Strategic View of Business Markets, 2^nd edition. Pearson Education Asia

MKT 421:     Service Marketing                                                                                                                                                       3 Credits

Understanding Service Products, Consumers and Markets: Introduction to Services Marketing

Consumer Behavior in a Services Context, Positioning Services in Competitive Markets
Appling the 4P’s to Services: Developing Service Products: Core and Supplementary Elements
Distributing Service Through Physical and Electronic Channels Setting Prices and Implementing Revenue Management Promoting Services and Educating Customers
Managing the Customer Interface: Designing and Managing Service Processes Balancing Demand Against Productive Capacity, Crafting the Service Environment Managing People for Service Advantage

Implementing Profitable Service Strategies: Managing Relationships and Building Loyalty Complaint Handling and Service Recovery, Improving Service Quality and Productivity, Organizing for Change Management and Service Leadership
Cases

References:

1. Lovelock, Christopher and Jochen, Wirtz., Service Marketing: People, Technology, Strategy, Pearson International Edition
2. Bitner, Zeithamal, Service Marketing: Integrating Customer Focus Across the Firm, Tata McGraw Hill Edition

Courses in General and Operation Management

Course Description:

MGT 401:     Project Management                                                                                                                                                  3 credits

Nature of project management – Definition – Features and types of project – Project life cycle – Elements and functions of project management – Project organization – Traditional management and project management – Qualities, functions and responsibilities of a project manager.

Project formulation and appraisal – Meaning of project formulation and appraisal – Steps in project formulation – Economic, social, financial, technical and managerial appraisal of project – Cost benefit analysis (SCBA – OECD) approach – UNIDO approach – Capital budgeting.

Market and Demand Analysis: Concept of forecast – Elements of a good forecast – Determinants of Demand – Demand forecasting Steps in market and demand analysis.

Project Risk Analysis: Definition of risk – Types of project risk –  Techniques of measuring risk –  Risk management process.

Planning and scheduling of projects: Steps in project planning and scheduling – Gantt chart – PERT – CPM time – Cost trade off – Planning at the national level.

Resource mobilization: Procedures for release of funds – Financing projects under ADP.

Project implementation: Steps in project implementation – Impediments of project implementation –  Guidelines to effective implementation.

Monitoring valuation and termination of projects: Techniques of monitoring – Precondition of effective monitoring – Methods of evaluation – Deferent status of project termination.

Project management in Bangladesh: Procedures of preparation and approval of development projects in Bangladesh – Organization and functions of planning commissions – ECNEC and IMED – Problems of project implementation in Bangladesh – An evaluation of JK project – JMP, and Modhopara Hard Rock Project.

References:

1. B.B. Goel, Project Management, Deep and Deep Publication
2. Jack R. Meredith; J. Mantel Jr. and Samuel, Project Management, John Willey & Sons

MGT 403: Total Quality Management                                                                                                                                           3 credits

Introduction: Brief history-Concept of quality-Principles of Total Quality Management (TQM)-TQM and traditional management practices.

Approaches to quality: Need for new management approaches-Approaches to total quality-Deeming management philosophy-Juan philosophy-Crossly philosophy-Frameworks for total quality.

Tools and techniques for quality planning and improvement Tools for quality planning-Tools for continuous improvement.

Quality teamwork: Importance of teams in TQM-Types of TQM teams-Effective teamwork-Teamwork in action-Comparison to organizational behavioral theories.

Quality leadership: Importance of leadership to quality-Role of quality leader-Quality leadership in action-TQM and leadership theory.

Strategic planning and total quality implementation: Quality as strategy-Strategic management process-Implementing a TQ strategy.

References:

1. Arthur R. Tenner and Irving J. DeToro, Total Quality Management, Addison-Wesley Publishing Company.

1. James W. Cortada, TQM for Sales and Marketing Management, McGraw Hill International Edition.
2. Dr. M. A. Mannan and Farhana Ferdous, The Essential of Total Quality Management, UGC Publication

MGT 404:  Service Management                                                                                                                                     Credits #3

The objective of this course is to provide the students with basic understanding of the principles and concepts of service management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

The service paradigm.-the metamorphosis of services. The nature of services.

Services of quality. -quality — the core service.-understanding customer needs.

Services that serve.-the service vision.-modern marketing (1) — external service implications.-modern marketing (2) — internal management implications.

Service growth to excellence. -Empowerment, Guarantees, and Recovery.-Global Strategies for Hospitality Services.-Technology and its Applications. -Implications of the New Paradigm in Hospitality.

References:

1. Kandampully ,Services Management, Pearson Education Asia

MGT 405:     Materials Management                                                                                                                                               3 credits

Introduction to Materials Management -Production Planning System -Master Scheduling -Material Requirements Planning -Capacity Management -Production Activity Control -Purchasing -Forecasting -Inventory Fundamentals -Order Quantities -Independent Demand Ordering Systems -Physical Inventory and Warehouse Management -Physical Distribution -Products and Processes -Just-in-Time Manufacturing and Lean Production Total Quality Management

References:

1. Arnold:  Introduction to Materials Management, 6 /E, Pearson Education Asia.

MGT 407:     Productivity Management                                                                                                                           3 credits

Concept of productivity; measurement of productivity; long vs. short term productivity; factors in productivity; resons for low productivity; measures to improve productivity; developing a productivity orientation in the organization; reward-punishment system for productivity enhancement.

References:

MGT 408: Hospitality Management

Introduction – Welcome to the Hospitality Industry -Careers in Hospitality – Tourism

Lodging – The Hotel Business – Rooms Division – Food and Beverage Operations

Restaurants and Managed Services – The Restaurant Business – Restaurant Operations – Managed Services Chapter 10 Beverages

Recreation, Gaming Entertainment, and Assembly Management

-Recreation, Theme Parks, and Clubs – Gaming Entertainment -Meetings, Conventions /E, Pearson Education Asia.xhibitions, and Event Management

Managerial Areas of the Hospitality Industry – Leadership and Management – Planning – Organizing – Communicating and Decision-Making – Human Resources and Motivation- Control

References:

1. Walker, Introduction to Hospitality Management, 2 /E, Pearson Education Asia.

MGT 410:     Event  Management                                                                                                                                                   3 credits

Introduction to Event Management.- Concept and Design.-Feasibility.-Legal Compliance.-Marketing.- Promotion.- Financial Management. Risk Management. Planning.  Protocol. Staging. Staffing. Leadership.Operations and Logistics.Safety and Security.Crowd Management and Evacuation. Monitoring, Control and Evaluation.Careers in a Changing Environment

References:

1. Lynn Van Der Wagen, Event Management, Pearson Education Ltd.

MGT 413: Entrepreneurship Development                                                                                                                                    3 credits

Theories and characteristics of Entrepreneurship, environmental conditions, scanning and evaluation of investment opportunities, forms of business ownership, government regulation sources and procedure of assistance, market study of production process, organization and staff planning, project appraisal and management information system improving the skills of the innovative individuals

References:

1. Poornima M Charantimath: Entrepreneurship Development and Small Business Enterprise, Pearson Education Ltd.

MGT 414 : Performance Management System  and Strategies                                                                                                 Credit #3

Introduction to Performance Management -Performance Planning -Performance Appraisal -Performance Management Review -Performance Management Systems -Strategic Performance Management -Competency-Based Performance -Performance-Based Compensation -Performance-Based Career Planning -Team Performance Management -Performance Measurements through Balanced and HR Scorecards -Performance Management and Mentoring -Performance Measurement -International Performance Management -Performance Audit, Human Resource Valuation, and Accounting and Audit -Ethical and Legal Issues of Performance Management -Contemporary Issues in Performance Management

References:

1. Dipak Bhattacharyya :Performance Management Systems and Strategies, Pearson Education Asia
2. Das. Hari, Performance Management: Ph series in HRM. Prentice Hall, Toronto.

MGT 416 : Innovation Management                                                                                                                                             Credit #3

Innovation management -Economics and Market Adoption -Managing Innovation Within Firms -Innovation and Operations Management -Managing Intellectual property

Managing technology and knowledge -Managing Organizational Knowledge -Strategic Alliances And Networks -Management of Research and Development -Managing RandD projects- Innovation and Technology Transfer

New Product Development -Product and Brand Strategy -New Product Development Packaging and Product Development -New Service Innovation -Market Research and its Influence on New Product Development -Managing the New Product Development Process

References:

1. Trott, Innovation Management and New Product Development, 4 /E, Pearson Education Asia.

MGT 417:     Investment Analysis and Management                                                                                                                  3 credits

Survey of the problems and procedure of investment analysis, Types of investment risks, analysis of investment problems regarding the corporation as well as individuals.

References:

1. Ranganatham, Investment Analysis and Portfolio Management, Pearson Education Asia

MGT 418 : Operation and Supply Chain management                                                                                                              Credit #3

Introduction to Operations and Supply Chain Management

-Operations and Supply Chain Strategies Dell Computer Corporation-Business Processes Procter and Gamble-Managing Quality Decatur Trust Bank-Managing Projects Bechtel Group-Developing Products and Services Whirlpool-Process Choice and Layout Decisions in Manufacturing and Services Bliven Furniture Company- Managing Capacity Merck and Crixivan-Forecasting Ford’s Palladium Debacle-Sourcing Decisions and the Purchasing Process Dell Computer Corporation- Logistics Kraft Foods-Sales and Operations Planning (Aggregate Planning)Covolo Diving Gear, Part 1- Managing Inventory Throughout the Supply Chain Amazon.com- Managing Production Across the Supply Chain Herman Miller-JIT / Lean Production Toyota Motor Company- Managing Information Technologies Across the Supply Chain

References:

1. Cecil Bozarth, Introduction to Operations and Supply Chain Management, Pearson Education Asia

MGT 419: New Venture Management                                                                                                                                           Credit #3

New venture opportunities: new ventures: the quite giant -new or acquired ventures: the pathways -franchising: the hybrid

New venture planning -successful business plans: the roadmap -legal forms of ventures: the structure

New venture marketing -market research: the niche -strategic pricing: the hook

New venture financing -start-up capital: the injection -financial statements: the scorecard

financial analysis: the gauges

New venture growth management -human resources: the people -growing ventures: the future

References:

1. Kuratko, New Venture Management: The Entrepreneur’s Roadmap, Prentice Hall

MGT 421:     Comparative Management                                                                                                                        3 credits

Comparative Management: Its Meaning and scope, Management and Culture, different models of Comparative Management.

International Transmission of Resources: Basic Economic Relationship, Types of Resources, Country Decisions, Methods of Transmissions.

Management in U.K. Nature and Extent of Industrialisation, Managerial Resources, Management as a System of authority. An evaluation of British Management.

Management System of Japan: Short Socio Economic History of Japan, National Culture and Political Philosophy, Salient features and problems of Japanese Management.

Management System of China: Short Socio-Economic history, National Culture and Political Philosophy, Salient features and problems of Chinese Management System. Chinese Modernisation  programme.

Management system of Germany: Short Socio-Economic System of Germany, National Cultural and political philosophy. Salient features and problems of Geaman Management System, A critical evaluation.

Lessons for Bangladesh from both Capitalist and Socialist Management System.

References:

1. Management in the Industrial world. An International analysis, Frederic Harbison and Charles A. Myres, Saga publication
2. Management in International perspective, S. Benjamine Prasad., Invington Publishers
3. International Business Management: A Conceptual Framework, John Fayer weather, McGraw Hill Publisher
4. The Executive Overseas, John Fayer weather Theory Z How American Business Can Meet the Japanese Challenge, Cuchi.

W  C., Litereny Licencing, LLC

MGT 423:     International Management                                                                                                                                        3 credits

The global manager’s environment -assessing the environment–political, economic, legal, technological 1 -managing interdependence: social responsibility and ethics

The cultural context of global management -understanding the role of culture -communicating across cultures -cross-cultural negotiation and decision making

Formulating and implementing strategy for international and global operations -formulating strategy -global alliances and strategy implementation -organization structure and control systems

Global human resources management -staffing, training, and compensation for global operations -developing a global management cadre -motivating and leading

References:

1. Deresky, International Management: Managing Across Borders and Cultures, 6 /E, Pearson Education Asia

MGT 425: Management Thought

Origin and development of management-Industrial revolution and management-Management as a profession-Scientific method and management science.

Contribution of F W Taylor and Henri Fayol to management thought-Scientific management-General principles of management.

Contribution of behavioral scientists-Hawthorne experiment and Elton Mayo-Introduction to the works of Argyris McGregor and Likert.

Contribution of systems scientists-Business managers and public administrations-Models-Formal and informal organizations.

Different schools of management thought-Management theory Jungles-Problems of semantics.

Management in developing countries with special reference to Bangladesh in the light of the different schools of management thought-Effects of colonialism-Planned economic development and management-Socio-cultural influence-Management development institutions in Bangladesh.

References:

1. Claude S. George, History of Management Thoughts, Prentice Hall
2. R.N. Singh, Management Thought and Thinkers, Wiley

MGT 429: Organization Theories and Design                                                                                                                               Credits 3

Introduction To Organization Theory – An overview-The evolution of Organization theory- Organizational effectiveness

Comparing Organizations-Dimensions of Organization structure

Contingencies- Strategy-Organization size – Technology – Environment – Power-control

Organizations In Action-The challenge of finding an appropriate structure-Managing the environment- Managing organizational change- Managing organizational culture-Managing organization growth and decline-Innovation, knowledge management and organizational learning -Gender and organizations

References:

1. Robbins , Organization Theory: Concepts and cases, 5 /E, Pearson Education Asia.
2. Gereth R. Jones, Organizational Theory, Addison-Wesly Publishing Conpany

Courses in Accounting

ACN 401: Cost Accounting                                                                                                                                                               3 credits

Concept of Management, Cost and Financial accounting

Cost – Management accounting system– planning, control and problem solving

Activity based costing system

Standard cost and balanced scorecard

Change of business environment – JIT system, TQM, process reengineering and TOC

Calculation of cost and profit for the management of manufacturing companies

Inventory costing and capacity analysis – variable costing and absorption costing

Cost of quality and design – evaluating performance for management

Cost management – pricing decision and strategies

References:

1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan. Cost Accounting: A Managerial Emphasis (Latest Edition). Upper Saddle River, New Jersey: Prentice Hall.
2. Matz and Usry: cost Accounting: Planning and control, South Western

ACN 404: Corporate Taxation                                                                                                                                                         3 credits

Introduction: Corporate Tax Planning – An Introduction: Corporate Entities and Corporate Income Tax Rates – Why Tax Planning Arises? – Tax evasion, Tax avoidance, Tax planning, and Tax Management – Traditional vs. Effective Tax Planning – Tax Research – Types of tax planning, Restriction on taxpayer behaviors, Legislative process and sources of tax information.

Inter-temporal Tax Planning: Inter-temporal Tax Planning using alternative Savings Vehicles – Constant Tax Rates – Changes in Tax Rates – Implications for Bangladesh.

Inter-entity tax planning: Inter-entity tax planning – Organizational Forms for Producing Goods and Services – Non-Tax Advantages of Operating in Corporate Form – Changing Preferences for Organizational Forms Induced by Tax-Rule Changes.

Corporate Tax Consequences: Corporate Formation – Taxation of Corporate Operations – Possible Tax Benefits of Leverage in Firm’s Capital Structures – Debt-Equity Hybrids – Taxation of Distributions and Share Repurchases – Tax Planning Using the Tax Rules for Distributions and Share Repurchases – Taxation of Liquidations.

Implicit Taxes, Clienteles and Tax Arbitrage: Tax-Favored Status and Implicit Taxes – Implicit, Explicit and Total Taxes and Tax Rates – Importance of Adjusting for Risk Differences – Clienteles – Implicit Taxes and Corporate Tax Burdens – Tax Arbitrage: Organizational-Form Arbitrage and Clientele -Based Arbitrage.

Nontax Costs of Tax Planning: Symmetric Uncertainty, Progressive Tax Rates, and Risk Taking – Tax Planning in the Presence of Risk-Sharing and Hidden-Action Considerations – Tax Planning in the Presence of Hidden-Information Considerations – Tax Planning and Organizational Design – Conflicts between Financial Reporting and Tax Planning.

Importance of Marginal Tax Rates and Dynamic Tax Planning Considerations: Marginal Tax Rate: Definitional Issues – Tax Planning for Low Marginal Tax Rate Firms – Adaptability of Tax Plans – Reversibility of Tax Plans – Ability to Insure Against Adverse Changes in Tax Status – Tax Planning When a Taxpayer’s Marginal Tax Rate is Strategy-Dependent.

Corporate Compensation Planning: Components of Compensation and Tax Consequences – Tax Planning regarding Salary versus Deferred Compensation – Tax Planning regarding Salary versus Fringe Benefits – Tax Planning regarding other benefits provided to employees.

Multinational Tax Planning: Overview of Multinational Taxation – How Taxes Affect the Location and Structure of Investments – Decision to Repatriate or Reinvest – Shifting Income Across Jurisdictions.

Corporate Tax Planning for Incomes, Deductions and Losses: Corporate Tax Planning for Incomes – Tax Planning for Deductions – Tax Planning for Losses.

Corporate Tax Planning and IFRS: Corporate Compliance with IFRS/IAS regarding Income Tax –Tax Planning Opportunities under IFRS/IAS.

References:

1. Karayan, John E., Charles W. Swenson, Joseph W. Neff . Strategic Corporate Tax Planning. Hoboken, New Jersey: John Wiley and Sons, Inc.
2. R. N., and S. Lakhotia. 1998. Corporate Tax Planning. New Delhi: Vision Books.
3. Finance Acts
4. Circulars and orders issued by NBR
5. Monjur Murshed Mahmood, Taxation in Bangladesh, BP

ACN 405: Auditing                                                                                                                                                                             3 credits

Definition, scope and objectives of auditing

Risk of material misstatement due to error and fraud

Inherent limitations of an auditor

Different kinds of audit – external audit, internal audit, cost audit and interim audit

Commencement of audit – appointment letter and engagement letter

Audit planning and audit Programs

Internal control system

Professional practice and ethics of an auditor

Management representation and audit report

ISA and BSA framework and guideline on auditing

References:

1. N. Tandon, Auditing, S. Chand & Co
2. Aren and Lobbeche: Auditing – an – integrated approach, Prentice Hall

1. Whittington: Principles of auditing and other assurance services, McGraw Hill
2. Emile Woolf, Auditing Today (Latest Edition) Prentice Hall Inc.

ACN 406: Advanced Financial Accounting-I                                                                                                                                3 credits

Lease Accounting; Hire purchase and Installment Accounting, Branch and Departmental Accounting, Consignment; Joint venture; Royalty Accounts.

References:

1. Hoyle, Schaeffer, Doupnik; Advanced Accounting, 6^th Edition, Irwin McGraw Hill.
2. Mukharjee and Hanif- Modern Accounting (1and II), Tata McGraw Hill
3. Carter, Adavanced Accouting, Pitman
4. Mosich and Larsen: Advanced Accounting , McGraw Hill
5. Jeter, Chaney: Advanced Accounting , Wiley
6. Beams, Advanced Accounting, Pearson Education Asia
7. Baker, Advanced Financial Accounting, McGraw Hill

ACN 408: Advanced Financial Accounting-II

Company Liquidation- Valuation of Goodwill, Valuation of Share, Acquisition and Merger, Double Accounting System.

References:

1. Hoyle, Schaeffer, Doupnik; Advanced Accounting, 6^th Edition, Irwin McGraw Hill.
2. Mukharjee and Hanif- Modern Accounting (1and II), Tata McGraw Hill
3. Carter, Adavanced Accouting, Pitman
4. Mosich and Larsen: Advanced Accounting , McGraw Hill
5. Jeter, Chaney: Advanced Accounting , Wiley
6. Beams, Advanced Accounting, Pearson Education Asia
7. Baker, Advanced Financial Accounting, McGraw Hill

ACN 411: Accounting Theory                                                                                                                                                          3 credits

Evolution of Accounting

Approaches to the formulation of Accounting Theory

Structure of Accounting Theory

Conceptual Framework of Accounting

Elements of financial statements

Development of accounting theories in recent time

Professional bodies practices and guidelines for reporting – IAS and BAS standards

References:

1. Scott: Financial Accounting Theory, Pearson Education Asia
2. Craig Deegan and Unerman: Financial Accounting Theory, McGraw Hill
3. Richard G. Schroeder, Myrtle W. Clark : Accounting Theory : Text and Readings, John Wiley and Sons., Inc.: NY
4. Porwel: Accounting Theory –an Introduction, Tata McGraw Hill

ACN 409: Accounting Information System:                                                                                                                 3 credits

The Information System: An accountant’s Perspective – The information environment, the framework of AIS and the various sub systems. Organizational structure, The Role of the Accountant. Accounting Information system – AIS and MIS – Accounting as a System – Users of Accounting Information System – Management Structure Information Technology and Corprate Strategy – The AIS and Corporate Strategy – How AIS can add Value to an Organization – Models of Decision Making – Human Aspect of the AIS – Transaction processing – Computer Hardware and Software in AIS – Computerized Accounting System –Tools to implement Accounting Systems.

Introduction to Transaction Processing: An Overview of transaction Processing: Transaction cycles; the expenditure cycle, Accounting record keeping, Audit Trail, The Chart of Accounts, Different Methods Coding, Documentation techniques, Computer based accounting Systems.

Data Processing and Data Based Management System (DBMS): Data Input, Data Storage, Data Processing, Information Output, File-oriented Approach, Data Base Approach, Logical and Physical Views of Data, Schemas, Data Dictionary, DBMS Languages, Relational Data Bases, Data Based Management Systems (DBMS), Data Modeling and Data Base Design, Introduction to E-Business.

Documenting AIS: Importance of Documentation, Document Flow Charts, Guidelines for drawing DFC, System Flow Chart and DFD, System FC and Guidelines, Program FC, Decision Table, Case Tool.

Ethics, Fraud and Internal Control: Ehtical issues in business, fraud and accountants, Internal Control concepts and procedures, COSO Framework, Assessing and Managing Risk Related to AIS, Computer Fraud and Security, Auding of Computer-Based Information Systems.

Overview of sales, Purchase, Revenue and Expenditure Cycles: Overview of the manual revenue system and study of CBAS. Study of the sales and purchases sub systems of an organization, aimed at understanding them and how they link up with the main systems. Overview of Purchases and cash disbursements, Computer based Purchases and Cash disbursements. Payroll Activities, Computerized Payroll System. Threats, Exposures, and control Procedures in the Revenue and Expenditure Cycles.

General Ledger, Financial Reporting and Management Reporting System: Data Coding System, Financial Reporting System, Management Reporting Systems, Threats, Exposures and Control Procedures in the Revenue and Expenditure Cycles.

AIS in Management Control: AIS Characteristics and Criteria for Management Control- AIS Data Support for Management Control- AIS- MIS use Mix in Management Control- Accountants and Management Control Interface – Management Control Decision Using AIS.

Strategic Decisions: DSS, AIS and AI /E, Pearson Education Asia.S: AIS in Corporate Planning- Decision Support System (DSS) – Artificial Intelligence (AI) and Expert Systems Operation and Evaluation.

Systems Organizations, Development and Management: Approaches to System Development, AIS Development Strategies, System Development Life Cycle (SDLC).

References :

1. Marshall B. Romney and paul j.Stainbart , Accounting Information Systems ,  Prantice Hall.
2. Cerullo and Raval,Wong on Wing, Accounting Information Systems Wilkinson  ,John Wiley and sons
3. Rahman, M .and Halladay, Accounting Information Systems: Principles , Applications And future Directions, Prantice Hall –  Inc

ACN 413: Accounting for Govt. and Non-profit Organizations                                                                                               3 credits

Governmental and Not-for-Profit Entities financial reporting standards

Analysis of governmental financial statements

Principles of Governmental Accounting and Reporting

General Funds and Special Revenue Funds

Accounting and Budgeting Process

Capital Project and multiple project Funds

Cost determination for Governmental and Non-profit organization

Accounting system of Bangladesh Government and NGO’s in Bangladesh

References:

1. Michael H. Granof and Saleha B. Khumawala: Government and not-for-profit accounting: concepts and practices, Wiley Global Education
2. Paul A. Copley, Essentials of accounting for governmental and not-for-profit organizations, McGraw Education
3. John H. Engstrom and Leon E. Hay, Essentials of accounting for governmental and not-for-profit organizations, Latest Ed. IRWIN

ACN 417: International Accounting                                                                                                                                               3 Credits

Historical and contemporary perspectives of international accounting- growth and spread of multinational operations-financial innovation-Global Competition- Internationalization of Capital Markets.

Development and Classification: Approaches to accounting development- Legal System- Fair presentation and Legal Compliance Accounting.

Comparative Accounting: Europe- IFRS in European Union-Five national (France, Germany, Czech Republic, The Netherlands, United Kingdom) Financial Accounting System

Comparative Accounting: The Americas and Asia- Five National Financial Accounting System (United States, Mexico, Japan, China, India)

Reporting and Disclosure- Development of Disclosure- Reporting and Disclosure Practices-Implication of Financial Statement Users

Foreign Currency Translation: Reasons for Translation- Financial Statement Effects of Alternative Translation Rates- Foreign Currency Translation- International Accounting Standard 21-Measurement ratio- Foreign Currency Translation and Inflation.

Finacial Reporting and Changing Prices- Types of Inflation Adjustment- Inflation Issues

General Accounting and Auditing Standards- IASC, EU, IOSCO, ISAR, OECD

International Financial Statement Analysis- Challenges and opportunities in Cross-Border Analysis- International Business Strategy Analysis- Accounting Analysis-International Financial Analysis- International Perspective Analysis- Financial Statement Analysis and Auditing

Financial Risk Management- Hedge and Speculation in Foreign Currency

International Taxation and Transfer Pricing- Diversity of Taxation- Foreign- Source Income and Double taxation- Tax planning- International Transfer pricing

References:

1. Frederick D.S. Choi and Gary K. Meek, International Accounting , Pearson Education Asia

ACN 421: Financial Statement Analysis                                                                                                                                        3 credits

Preview of company fundamentals: Qualitative Information and their Interpretation –Supply of Accounting Statement Information – Regulatory bodies and their role – Mandatory and Volumetric Disclosures – Market Demands and supply of Information.

Basic Financial Statement Analysis Techniques: Broad Guidelines for Financial Statement Analysis – Techniques of Financial Statement Analysis – Absolute Studies: Comparative Statements – Time Series Techniques – Trend Statements – Supplementary Statements. Relative Studies

Ratio Analysis – Profitability Liquidity – Solvency – Growth and over all Ratios – Market Test, Significance and Limitations for Ratio Analysis – Standards of comparison; internal and external standards

References:

1. Foster, George: Financial Statement Analysis, Pearson Education Asia
2. White, George: The analysis and use of Financial Statement, Wiley Education
3.  Subramanium: Financial Statement Analysis, Career Pr Inc;

Courses in Finance and Banking

FIN 403:        Public Finance and Taxation Practices                                                                                                   3 credits

Fiscal functions and institutions; public goods, public choice and fiscal policies; structure, growth, policy issues and cost-benefit analysis of public expenditures; public borrowing and other sources of public revenue; fiscal policy, government budgeting; public pricing and environmental policy, international public finance, development finance. The course also covers issues in tax structure; principles of taxation; economic and social implication of taxation on individuals and on business enterprises; review of incidence of taxation; objectives and scope of different types of taxes – personal and corporate income taxes, wealth tax, consumption tax, and their economic and social implication. It also covers taxation accounting under the contemporary legal perspective.

References:

1. Dewett, Modern Economic Theory, S. Chand & Sons.
2. H L Bhatia, Public Finance, Vikash Publishing House
3. Gruber: Public Finance, Worth Publishers;
4. M M Mahmood, Taxation in Bangladesh, Padma Publication

FIN 405:        Capital Budgeting                                                                                                                                           3 credits

Principles of capital budgeting; review of the concepts of time value and discounted cash-flow; basic measures of capital investment desirability; competing investments and conflicting profitability measures; capital rationing; risk conflicting profitability measures; risk analysis; financing capital investments; cost of capital; capital structure and value; contemporary issues in capital budgeting and case studies.

References:

1. Peterson: Capital Budgeting-Theory and Practice, Wiley
2. Sapiro: Capital Budgeting and Investment Analysis, Prentice Hall

FIN 423:Company Law                                                                                                                                                   3 credits

Book: 1. The Company Act (Bangladesh) 1994

FIN 407:        International Finance                                                                                                                                 3 credits

Foundations of International Financial Management -Globalization and the Multinational Firm -International Monetary System -Balance of Payments -Corporate Governance Around the World
The Foreign Exchange Market, Exchange Rate Determination, and Currency Derivatives -The Market for Foreign Exchange -International Parity Relationships and Forecasting Foreign Exchange Rates -Futures and Options on Foreign Exchange
Foreign Exchange Exposure and Management – Management of Transaction Exposure -Management of Economic Exposure -Management of Translation Exposure
World Financial Markets and Institutions -International Banking and Money Market -International Bond Market -International Equity Markets Interest Rate and Currency Swaps

International Portfolio Investment

Financial Management of the Multinational Firm -Foreign Direct Investment and Cross-Border Acquisitions -International Capital Structure and the Cost of Capital -International Capital Budgeting -Multinational Cash Management

.International Trade Finance
International Tax Environment and Transfer Pricing

References:

1. Cheol Eun, Bruce Resnick,  International Financial Management , Pearson Education Asia
2. Madura ,  International Financial Management, Cenagage Learning

FIN 409:        Financial Institution and Markets                                                                                                                            3 Credits

The background, objectives, characteristics, structure, and operations of the various financial institutions and markets at national and international levels. Interrelationship of the Monetary authorities of Bangladesh and commercial banks; management of central banking system; supervision over commercial Banks; enforcement of the minimum reserve requirement; control of money supply; Credit policy and public debt management; Problems of commercial banking with respect to lending, investment, deposit taking, check clearance, minimum reserve requirement and branch banking issues relating to bank audit, operation of money, discount and government securities. Bond market, mortgage market, Islamic banking and also other major types of commercial banks including agriculture bank, Industrial bank etc. Insurance and pension fund operations. Determination of interest rates according to the demand of business, government and household.

DSE, CSE and future of SSE.

References:

1. Jeff Madura: Financial Markets and Institutions, Cenagage learning
2. Cornett, M. and Saunders, A., Fundamentals of Financial Institutions Management 5^th Edition, Irwin McGraw-Hill Inc.
3. Related and contemporary paper on financial institutions and market of Bangladesh perspective.

FIN 411: Advanced  Bank and Insurance Management                                                                                                            3 credits

The principles of banking and banking systems, The sources and uses of funds, Financial Statement of Bank, Performance Evaluation of Bank, Liability management and Asset management

Finacial Statement of Insurance Companies, Advanced topics on the nature of risks faced by individuals, groups, organizations, and society as a whole and the availability and selection of insurance coverage.. Overview of premium Calculation, Reinsurance, Repayment.

References:

1. Peter S. Rose Bank Management and Financial Services. Irwin McGraw-Hill Inc
2. Rose, P., Commercial Bank Management, Irwin McGraw-Hill Inc
3. Hafiz uddin, Advanced Accounting, BP

FIN 413:        Investment Management                                                                                                                          3 credits

Understanding Investments-Investment Alternatives-Indirect Investing-Securities Markets-How Securities Are Traded

Portfolio and Capital Market Theory-the Returns and Risks from Investing-Portfolio Theory-Portfolio Selection-Asset Pricing Models

Common Stocks: Analysis, Valuation, and Management-Common Stock Valuation-Common Stocks: Analysis and Strategy-Market Efficiency

Security Analysis-Economy/Market Analysis-Sector/Industry Analysis

Company Analysis-Technical Analysis

Fixed-Income Securities: Analysis, Valuation, and Management-Bond Yields and Prices-Bonds: Analysis and Strategy

Derivative Securities-Options-Futures

Investment Management-Portfolio Management

Evaluation of Investment Performance

 

References:

1.       Charles P. Jones, Investments Analysis and Management, John Wiley and Sons, Inc.

FIN 415:        Real Estate Finance                                                                                                                                                     3 credits

Nature and scope of real estate business, implication for the economy, public land use controls, environmental controls, real estate ownership and legal instruments, forces affecting urban development, real estate market analysis, value measurement, real estate financing, cooperatives, and manufactures.

References:

1. Institute of Real Estate management: Principles of Real Estate Management

FIN 419:        Portfolio Management                                                                                                                                       3 credits

Meaning of portfolio investment, elements to analyze portfolio problem, Marketable financial securities, Direct and indirect investing, Risk and return characteristics of securities, Stock and bond market indexes, Characteristics of market, Types of order in security market, Margin and effects of margin on return, Risk and return of securities, Determining the average outcome, Dispersion of assets, Variance of combinations of assets, characteristics of portfolio in general, the expected return standard deviation of a  portfolio at different correlations, The shape of portfolio possibilities curve, the efficient frontier with no short sales, the efficient frontier with short sales allowed, the efficient frontier with risk less lending and borrowing, Capital Assets Pricing Model (CAPM),Beta and measurement of beta, Economy , Industry and Company analysis. Security valuation.

References:

1. Edwin J. Elton.  Martin J. Gruber, Modern Portfolio Theory and Investment Analysis, John Wiley and Sons
2. Reilly, Frank K. and Keith Brown, Investment Analysis and Portfolio Management, Cenagage Learning

Haugen, R.A , Modern Investment Theory, Prentice Hall

FIN 421:        Financial analysis and control                                                                                                     3 credits

Financial statement analysis; introductory techniques, Financial statement numbers empirical issues and evidence, cross-sectional analysis of financial statement information, time series analysis and forecasting of financial statement information, capital market and information efficiency, debt nettings, debts securities and financial information, distress analysis, loan decisions and  financial information, Bankruptcy Risk and the choice of financial structure.

References:

1. S. H. Penman, Financial Statement Analysis and Security Valuation, Pearson Education Asia
2. Bernstein, L.A and J.J. Wild, Financial Statement Analysis, Prentice Hall

FIN 425:        Working Capital Management                                                                                                                  3 credits

Working Capital Policy: Working Capital—Its nature, Components of working capital, Importance of working capital management, Risk-return trade-off or current asset management, financing current assets The costs and risks of alternate debt maturity. The term structure of interest rates, Expectation theory, liquidity preference theory, Excess or inadequate working capital, Determinants of working capital. Estimating working capital requirements: Trading and manufacturing concerns, Alternative strategies of financing working capital, Hedging policy, Conservative policy, Aggressive policy, Highly aggressive policy. Management of Cash and Marketable securities: Motives for holding cash, Cash budgeting, Analysis of cash cycle, Synchronizing cash inflows and outflows, Determining EOQ model, ,Miter and ORR model. Optimum cash balance, Marketable securities types, Criteria for selecting securities, effects of inflation, Managing disbursement. Management of Receivables: Credit instrument, Credit standards, Terms of credits, credit analysis, Financial ratio analysis, Constructing better risk indices, Extending credit period collection policy, Factoring and credit insurance, Evaluation of changes in credit policy. Inventory management: Objectives of inventory management, Determinants of the size of inventories, Inventory generality of inventory analysis, decision models—the EOQ model, Extending the EOQ model, reorder point and stock, Effects of inflation on inventory management, Role of financial manager in inventory management. Short term financing: Trade credit, short term financing by commercial banks, commercial paper, banker’s acceptance, Secured short-term financing, Accounts receivable financing, Inventory financing.

References:

1. Scherr, F.C, Modern Working Capital Management : Text and Cases, Peason Education Asia
2. Hampton, Working Capital Management.John Wiely & Sons

FIN 427:        Money and Monetary Policy                                                                                                                     3 credits

Nature, evolution and some aspects of money, place of money in the economy, quantity theory of money, value of money, money trade and economic activity, central bank function, its role in maintaining internal and external balance, measures of credit control, central banking in an underdeveloped economy, aims of monetary policy, instruments of monetary policy, limits to the power of monetary policy in developing countries. Efforts towards improving the efficiency of the monetary mechanism

References:

1.  Stephen Cecchetti and Kermit Schoenholtz, Money, Banking and Financial Market, McGraw Hill Education

FIN 431: Bank Fund management                                                                                                                                 3 credits

Overview of Bank and financial Services Sector, Banks’ dilemma of liquidity vs. profitability; estimating liquidity requirement; theories of banks’ liquidity; Risk management using Asset backed Securities, Futures, Options, Swap and Other hedging Tools, Investment function of bank,: Liquidity and Reserve Management, Managing and pricing Deposit Services, Managing Non deposit Liabilities and Other Sources of Borrowed Funds, Different Sources of Fee Income,  management of capital funds; Loans to Business and Consumers, managing Acquisition and Merger in Banking.

References:

1. Peter S. Rose. Sylvic Hudgin: Bank Management and Financial Services , Irwin McGraw-Hill Inc
2. A.A. Khan: Bank Fund Management, BP
3. R.L. Robinson, The Management of Bank Fund, Pearson Education Asia

FIN 433: Comparative Financial System                                                                                                                       3 Credits

Overview of financial systems: The main functions and structures of modern financial systems

Financial Structures and Regulations: Comparative financial structures and regulations in developed, developing and emerging economies; Financial Repression and Evolving Financial Systems, Banking Reforms in Russia, China and India

Financial globalization in historical perspective: The origins of financial globalization, trade and international capital flows, The political / systemic roots of financial globalization, international monetary and financial regulation

The new global financial actors: Emergence of global actors, money and capital markets, stock markets, Islamic banking practices.

Islamic Finance: Islamic Financial System, Islamic Financial Services Industry, Financial Engineering, Risk Management of Islamic Finacial Institutions, Globalization and Challenges of Islamic Finance.

The impact of financial globalization: Economic growth and stability, financial globalization and economic development, financial globalization and stability

Diversification of Banking Activities : The Expansion of Banks into Non-banking Financial Services, the Effect of Non interest Income on Banks, Total Income, Global Markets and centers, International Banking, Banking Issues in the 21″st Century.

Global Regulation of Financial Institutions: Significance of financial regulations, International Regulation, Basel Accord II and III, Complementary Approaches to Basel, International Financial Architecture.

Financial crisis: Definitions and controversies, Financial crisis of 2008, European sovereign debt crises, The south East Asian Financial crisis, 1997-99; The Japanese Banking Crisis, Scandinavian Banking Crises, Long Term Capital Management (LTCM)

References:

1. Burton and Lombra, The financial system and the economy, South Western
2. M. Umar Chopra, Toward a just monetary system , Wiley
3. Zamir Iqbal and Abbas Morakhor, An Introduction to Islamic Finance, Wiley

FIN 437: Financial Derivatives                                                                                                                                                         Credits: 3

Introduction to derivative markets, role of put and call options markets, futures and forward markets, swaps markets, and their interrelations, Arbitrage relations, valuation, hedging and speculating with derivatives, implementation of derivatives trading strategies, the perspective of corporate securities as derivatives, the functions of derivatives in securities markets and recent innovations in derivative markets.

References:

1. Hull: Option, Future and Other Derivatives, Pearson Education Asia

Courses in Human Resource Management

HRM 403:    Human Resource Planning                                                                                                                        3 credits

Concepts of Strategy and Planning – A need for strategic HRM, strategy, types of strategy, Models of Business strategies. Aligning HR with Strategy- Strategic HRM, the risks, Linking HR processes to strategy, HR strategy by division, Characteristics of an effective HRM strategy, The strategic planning model. Evaluation of HR Programs and Policies- The scorecard, importance of evaluating HRM, The 5C model of HRM impact, Approaches and challenges in measuring the HRM practices. Job Analysis- Job analysis, problems of it, The process of job analysis, specific job analysis techniques, Competency based approach. HR Management Systems- The stages of HRMS development, selection and design criteria, criteria for data inclusion in the HRMS, core HRMS data entries. The HR Forecasting process- Forecasting activity categories, benefits of it, key personnel analyses conducted by HR forecasters, environmental and organizational factors affecting HR forecasting, HR forecasting time horizons, Determining net HR requirements. HR Demand- Index/trend analysis, expert forecasts, Delphi technique, nominal group technique, HR budget: staffing or manning table, envelope or scenario forecasting, regression analysis. Ascertaining HR Supply- Skills and management inventories, succession/replacement analysis, Markov model, linear programming, movement analysis, vacancy model, HR supply and Retention programs. Succession Management- Importance of succession management, evolution, process, employee role in succession management, Succession management’s soft spots.

References:

1. McBey, Kenneth J. and Belcourt, Monica, Strategic Human resources planning.  Thomson Nelson. 2^nd edition.

HRM 405:    Compensation Management                                                                                                                                     3 credits

Introduction to the Compensation Management: concepts, the reward systems, the world of pay and compensation, organizational structure – strategic and tactical compensation issues, legislation’s, Microeconomic Compensation Concepts: job analysis, job description, job evaluation, surveying market pay and compensation practices, designing base pay structure, team-based pay on a knowledge-based world, Macroeconomic Compensation Concepts: measuring and paying for performance, short- term incentives, long-term incentives and wealth building, executive and international compensation, benefits and services, pay delivery administration.

References:

1. Richard I. Henderson, Compensation Management. NJ: Prentice-Hill.
2. Richard I. Henderson, Compensation Management in a Knowledge-Based World. NJ: Prentice-Hill.

HRM 407:    Industrial Law and Labor Relations                                                                                                         3 credits

Scope of industrial law, factories act, workmen’s compensation act, trade union act, collective bargaining agent and trade union activities, scope of industrial relations, changing socio-economic environment, evolution of trade unionism, structure and activities of trade unions, environment of bargaining, bargaining power, bargaining structure and bargaining issues, public sector differences, contract administration, grievance procedures, industrial relations in nonunion organization and non-formal sector, industrial relations and employee productivity, employee relations program.

References:

1. Whitney, Taylor: Labor Relation Law, Chapel Hill

HRM 409:    Training and Development Management                                                                                               3 credits

Nature and scope of raining and development function; strategy and training; organizations of the training department; training needs assessment; learning and behavior; designing of training programs; evaluation of training programs; training techniques; technical training; training and development of managers; training in organization development; theory and practice of career development; developing career structures; identifying organizational needs; institutionalizing the career development system; evaluating the system.

References:

1. Blanchard: Effective Training, Pearson Education Asia
2. Craig: The ASTD training development Handbook, McGraw Hill

HRM 410: Occupational Safety and Health                                                                                                              3 Credits

Introduction To Occupational Safety and Health -At Introduction Phase, the historical perspective and the overview of OHS- the scope and nature of OHS- the roles and professional certification for safety and health professionals- the principles, significance and role of OHS.

Law and Legislation relating to OHS – legal and statutory obligations of Bangladesh regarding OHS issues and  discussion on its implementation barriers and to search the path to integrate the theory and reality- law relating to health, hygiene and safety.

Violence and Harassment at Work  Understanding of violence and harassment – the nature and aspect of violence and harassment- the pitfalls and preventions of violence and harassment at work.

Accident Causations and Investigation: Theory and Application: several theories engaged in OHS in relation to accident causations- explaining the benefits of understanding of accident causation theory, defining the terminology associated with accident causation theory, identifying  risk assessment activities, accident investigation and its purpose.

Human Element- the Ergonomics and hazards (Musculoskeletal Disorders, Cumulative Trauma Disorders) involved at workplace- issues that linked with workers psychological aspects.

Hazard Assessment, Prevention and Control- assessing types of hazards at work and methods engaged to prevent and control those to maintain a safe and secure work environment for Human Resources.

Management of Safety and Health- the Do’s and Don’ts during emergencies, terrorist attack-  the ethics and safety in several aspects- Environmental Safety and ISO 14000 (Environmental Management)

References:

1. Hughes, P., & Ferrett, E. (2011). Introduction to health and safety at work. Oxford, UK: Butterworth-Heinemann.

2. Friend, M., & Kohn, J. (2007). Fundamentals of occupational safety and health. Lanham, Md.: Government Institutes.
3. Goetsch, D. (2011). Occupational safety and health for technologists, engineers, and managers. Upper Saddle River, N.J.: Prentice Hall.

HRM 411:    Industrial Psychology                                                                                                                                 3 credits

Human behavior in an organizational context; dynamics of motivation in an organization; stress in an organizational situation and individuals’ reaction to stress; group dynamics; group problem solving and decision making; change and reaction to change; characteristics of a formal organization and their influence on individuals’ personality; congruent vs. incongruent goals of organization and the individuals.

References:

1. Arnold and others: Work Psychology, Financial Times Prentice Hall

HRM 413:    Strategic Human Resources Management                                                                                             3 credits

Meaning and nature of strategic human resource management, Soft and hard models of human resource management, Performance measurement in fast-changing environments, Managing culture, Contextual diversity for the role and practice of human resource, HRM policies and management practices, People processes as a source of competitive advantage, The emerging themes in strategic human resource management.

References:

1. C. Mabey, G. Salaman and J. Storey, Strategic Human Resource Management: a Reader. London: Sage.
2. L. Graton, V. H. Halley, P. Stiles and C. Truss, Strategic Human Resource Management. Oxford, Oxford University Press.

HRM 415:    Labor Economics                                                                                                                                        3 credits

Scope of labor economics, demand for labor; quasi-fixed labor costs; supply of labor; labor unions and collective bargaining; household production models; investment in human capital; education and training; earnings differentials; compensation differentials; discrimination; compensation structure; unemployment and inflation and labor market issues in Bangladesh.

References:

1. Ehrenberg, Smith: Modern Labor Economics, Harper Collins

HRM 416:    Industrial Relations                                                                                                                                     3 credits:

Introduction Meaning; Importance; Perspectives. Socio Economic Environment. Trade Union Structure; Activities. Bargaining Power; Issues: Structure. Public sector differences. Grievance Procedure. Industrial Relations non-union organization and informal sector; Employee productivity; Programs. Industrial Conflict and Settlement Procedure.

References:

1. Monappa: Industrial Relations, Tata McGraw Hill
2. J.H. Richardson, An Introduction to the Study of Industrial Relation, Taylor & Franchis
3. R. Hyman, Industrial Relations, Pluto Press

HRM 417: Human Resource Information Systems                                                                    Credits 3

Introduction and the Historical Evolution of HRM and HRIS -the historical perspective and the successive evolution of Human Resource Management and HR Information Systems – the critical analysis of computer technology on HRM and the use of HRIS in support of managerial decision making- the interface between HR & Technology, HRIS acquaintance and importantly the Model of Organizational Functioning

Database Concepts and Applications in HRIS :  Understanding Database and the Applications of IT to the development and use of an HRIS- the advent of Relational DBMS, sharing of data between different functions, levels and across locations. Discussion will focus on key Relational Database terminology, Data Integration (Data Warehouses, Business Intelligence and Data Mining) and an introduction to MS Access.

Designing HRIS: Planning for Implementation : the information necessary to understand the system development process for HRIS in-depth in order to improve the design of the HRIS- the identification of the information that is critical for the eventual implementation and evaluation of an HRIS. Discussion would be made most importantly on HRIS Architecture (Two-Tier, Three-Tier, N-Tier Architecture and Cloud Computing).

SDLC and HRIS Needs Analysis: Determine the needs for an HRIS and how that determination affects the HRIS design- the introduction to SDLC and its critical needs analysis.

System Design and Acquisition: the design and acquisition of an HRIS- understanding of the differentiation between Logical and Physical design of an HRIS – emphasizing the differences between the data and process views of a computer system- Logical Process Modeling with Data Flow Diagrams, working with various vendors and assessing System Feasibility.

Project Management for HRIS: The implementation and maintenance of the HRIS by using PM tools and processes to ensure the implementation of the HRIS more orderly and completed on time.

HRIS Integration with HR Functions: the HRM applications enabled by the successful development and implementation of an HRIS. Integration of HRIS with various HRM functions (Recruitment & Selection, Training & development, Performance management & Compensation).

IHRM and HRIS: By considering the context of IHRM, additional complexities pose significant challenges for the design, development, implementation and the use of an HRIS in a global company and the ways in which these challenges are met.

HRIS Privacy and Security: Evaluate the information security and privacy issues in HRIS. Discussion would cover the importance of employee information privacy, the threats to employee privacy and the varying privacy protections afforded employees by focusing on the technical and behavioral practices of strong information security practices- present and past employees can pose a greater threat to employee privacy than outsiders- the significance, legal aspects and best practices in maintaining and promoting safe information handling procedures.

References:

1. Kavanagh, M., Thite, M., & Johnson, R. (2015). Human Resource Information Systems (3rd ed.). USA: SAGE Publications, Inc.

HRM 419: Change and Talent management                                                                                              Credits: 3

Organizational change, external pressure for change, effects of change on large scale organization, processes for effective management, forms of resistance, strategies to overcome resistors, processes for effective change management, application for effective change management, social responsibility, business ethics, globalization, technological development.

Talent management will cover most recent theory studies practiced in businesses by the mean of case studies.

References:

1. Goldsmith, M., & Carter, L. (2010). Best practices in talent management. San Francisco: Pfeiffer.
2. Merlevede, P. (2015). Talent Management: A Focus on Excellence. Bookboon.
3. Change Management Leadership Guide, 2011.
4. Change Management Theories and Methodologies, White Paper.

HRM 421:    Human Resources Practice in Bangladesh                                                                                              3 credits

Overview of manpower resources in Bangladesh – Bangladesh Labor market – Demand and supply situation – current trends in labor market. A brief history of human resources practice in Bangladesh. Strategic importance of human resource management in the context of increasing globalization of Bangladesh economy. Equal employment opportunity: legal aspects of HRM in Bangladesh – working women – Eliminating discriminatory practices – Dealing with workplace sexual harassment – Women in management. HRM in the public enterprises, autonomous and semi-autonomous organizations-HRM in the private sector organizations and the NGOs. HRM in the multinational companies  operating in Bangladesh – selection, training and compensation of expatriate managers and workers – legal and ethical climate – labor relations. Human resource planning, recruitment and selection, compensation, rewarding, motivating, training and development, employee benefits and services, and collective bargaining in the Bangladeshi organizations.

References:

1. Related and contemporary paper on Human Resource Practices of Bangladesh perspective.

HRM 425:    Conflict Management                                                                                                                                  3 credits

Measurement of conflict, Conflict management design, Disciplinary action, Conflict in Organizations and effects of conflicts, Facts of conflict – Competitive and Cooperative, Resolving and eliminating conflict, Diagnostic Model of interpersonal conflict –Strategic ingredients supporting productive dialogue – Techniques for managing a dialogue – Third party attributes.

References:

1. Corvette: Conflict Management

Courses in International Business

ECN 401:      Comparative Economic System and International Trade                                                                                  3 credits

The varying economic systems of different countries of the world and its impact on international trade. Post communism trends of international economies and implication of free market economic policies as are gradually being adopted by most of the countries.

MKT 407:     International Marketing                                                                                                                                         3 credits

Nature and scope of international trade; theories of international trade; barter trade and counter trade; international marketing environment; modes  of international trade; entry strategy; formulation of international marketing strategy; international marketing research; international marketing strategy for marketing mix elements – product, promotion, price, logistics and distribution; organization structure and control; trends and perspectives of international marketing.

FRL 407:       International Finance                                                                                                                                 3 credits

Nature and scope of international finance, financial environment, and their implication for the business enterprise. Source of mechanism and instruments of international finance are covered. It also discusses exchange rates and policy issues; spot, forward, and swap transactions of exchange, instruments of international payment, balance of payment, import and export financing and risk management.

FRL 435:       Legal Environment of International Business                                                                                       3 credits

International laws regarding trade, trade disputes and arbitration, international trade bodies and their roles in the legal system, international arbitration bodies and their jurisdiction and functions in resolving trade disputes.

MKT 413:     Business Logistics                                                                                                                                        3 credits

Meaning and scope of logistics; elements of logistics functions; order processing; inventory planning and control, transportation, warehousing and material handling. Concept of trade-off between logistics functions; cost of logistics services; production scheduling and materials management; customer services planning and control; use of customer service as a competitive tool.

IBS 417:        Analytical Study of International Trade Agreements                                                                                          3 credits

Contemporary international trade agreements, the economic and social features of signatories, identify their potential interest, and advantage and disadvantages of entering into such trade agreements.

ECN 403:      International Economics                                                                                                                                            3 credits

The concept of comparative advantage; gains from trade; standard and alternative trade theories; international trade; monopoly and cartels; economic integration; factor movement; foreign exchange; balance of payments and adjustment policies; fixed and flexible exchange rates; international monetary system; role of international trade and aid in economic development; international lending and technical assistance programs.

IBS 413:        Country Risk Analysis                                                                                                                                 3 credits

Identification and analysis of economic and political issues of a country to asses the risk factors of that particular country. Topics include demographic trends, social issues, cultural knowledge through case analysis that will help students to develop skills necessary to identity, asses and deal with issues of risks and uncertainty in various countries.

IBS 415:        International Competitiveness                                                                                                                                 3 credits

The course will cover how a country competes in the worlds i.e. the crucial factors in determining that country’s ability to benefit from international trade in present global economy. It offers a complete and proper understanding of the meaning of international competitiveness, analyses the implications it holds for an economy’s progress, examines how it may be pursued and sustained at both sectored level (firms and industries) and the national level (strategic objectives). It would offer pertinent policy guidelines and prescriptions for how a nation can achieve and maintain international competitiveness in order to sustain the long-term prosperity of its industries, and hence overall place of economic growth.

Courses in Management Information System (MIS)

MIS 401:       Management of Information Systems                                                                                                                   3 credits

The course covers issues related to management of computer-based MIS; Topics include: planning and administration; control and evaluation; organization and personnel required in managing MIS. Special topics include: technical and societal issues, and managerial issues.

MIS 411:       Advanced Computer Programming                                                                                                                         3 credits

Introduction to structured programming concepts and program development process; Topics include: problem analysis, development of algorithm, flow charts, and program development; Understanding programming languages and choosing a programming language to learn and write a program; Use of EDP and computer programming in the selected language (s) for problem analysis and decision making.

MIS 413:       System Analysis and Design                                                                                                                                     3 credits

Introduction to systems and models; simulation; Introduction to programming; Value analysis and iterative process; Queuing concepts; Matrix methods; Management Planning Methods (PERT, CPI) Application of systems in practical problem solution.

References:

1. Yeates, D., Shields, M. and Helmy, D, Systems Analysis and Design. Delhi: MacMillan India Ltd.
2. Whitten, J. L. and Bently, L., Systems Analysis and Design Methods. Boston: McGraw-Hill.
3. Kendall , P.A., Introduction to Systems analysis and Design, Boston: McGraw-Hill

MIS 415:       Database Management and Development                                                                                                            3 credits

The course covers objectives and methods of database management, data models, elementary database design, fourth generation programming languages, data integrity, security, and privacy.

References:

1. Smith, M. JAVA: An object-Oriented Language. New York: McGraw-Hill
2. Burrows, W. and Langford, J., Programming Business Application with Microsoft Visual Basic 6.0. Boston:

 

ACN 409:  Accounting Information System and Computer Application                                                                  3 credits

The course deals in identifying information requirement for accounting purposes, and developing an information system by utilizing the power of computer software packages. The course attempts to provide a knowledge base on systematic process of identifying organizational objective, identifying accounting information required to aid in attaining those objectives, developing an information system that will efficiently provide the management with required information, and utilizing computer software packages for the purpose. It will orient the students with the contemporary accounting software and general software packages that can be utilized for processing accounting information.

MIS 417:       Local Area Networking                                                                                                                                              3 credits

The course covers nature an scope of networking operation, networking principles, methods and instruments for local area networking, networking utilities, software for networking, security of data and troubleshooting.

References:

1. Gottleber, T.T. and Trainor, T., More Eccelent HTML with an introduction to Javascript. Boston: McGraw-Hill
2.  Smith, M., Java; An object-Oriented Language. Boston: McGraw-Hill.

 

IMG 411 :     Technology Management in MIS                                                                                                                            3 credits

The course deals in the importance of technology in carrying on MIS functions, pace of change of technology and implication for the MIS, forecasting changes in technology and adaptive measures, contemporary technological trend in the field of management, identifying information requirement and selecting the right technology, process of adopting innovation, dealing with technical obsolescence, implication for management of information system.

MIS 405:       Decision Support System                                                                                                                                           3 credits

This course focuses on the fundamentals of decision support system, its tools and implications in present decision making process.

MIS 419:       E-Commerce and Web Programming                                                                                                     3 credits

This course focuses on recognizing and explaining electronic business process and identifying and recommending Internet and E-Commerce. Topics include implementation of and conducting E-Business and managing Web: the global and local market, business to business, Web application, corporate Web server management, legal considerations, Electronic payment Systems (EPS), role of the bank in E-commerce, business model for E-commerce. It covers Web technology comprehensively.

 

Total Credit Requirement for MBA Degree

Course Description:

FIN 501:        Managerial Finance                                                                                                                                                    3 Credits

Course objective

Introduction to financial management, Objectives of financial management, financial assets and financial markets, Analysis of financial statements, Time value of money, financial forecasting and financial planning, Present value and discounting, Discounted cash flow analysis, annuities and perpetuities. Capital budgeting and capital budgeting techniques, Net present value and internal rate of return, Bonds and classification of bonds, Bonds valuation, Bond valuation and yield on bonds, Introduction to stocks and stock valuation, Common stock pricing and dividend growth model, Common stock – rate of return and EPS pricing model, Cost of capital WACC (Weighted Average Cost of Capital),Business risk faced by firm, operating Leverage (OL), break-even point and ROE, Operating leverage and financial leverage , ROE, breakeven point and business risk, Financial leverage and capital structure, Modifications in Millar Modigliani capital structure theory, Management of capital structure, Dividend payout.

References:

1. Gitman L. G., Principles of Managerial Finance, 10^th edition, Pearson Education Asia.
2. Brigham Eugene F, Ehrhardt Michael C, Financial Management: Theory and Practice, 11^th Edition, South-Western.
3. Arthur J. Keown, John D. Martin, J. William Petty and David F. Scott, Jr. Financial Management: Principles and Applications, Tenth Edition, Pearson Education Asia. Prentice Hall.

ACN 501:      Financial Accounting                                                                                                                                                 3 Credits

Course objective

Introduction to Financial Statements-Financial Statements-The Accounting Information System-Accrual Accounting Concepts-Merchandising Operations and the Multiple-Step Income Statement-Reporting and Analyzing Inventory

Internal Control and Cash Reporting and Analyzing Receivables-Reporting and Analyzing Long-Lived Assets-Reporting and Analyzing Liabilities-Reporting and Analyzing Stockholder’s Equity-Statement of Cash Flows-Performance Measurement-Specimen Financial Statements: Tootsie Roll Industries, Inc-Specimen Financial-Statements: Hershey Foods Corporation-Time Value of Money Reporting and Analyzing Investments

References:

1. KIESO, Donald E., WEYGANDT, Jerry J., WARFIELD, Terry D., Intermediate Accounting, IFRS Edition (2011), John Wiley  and Sons,
2. Smith and Skousen, Intermediate Accounting, Thomson South-Western;

MKT 501:            Marketing Management                                                                                                                       3 Credits

Defining Marketing for the 21^st Century: The Importance of Marketing- The Scope of Marketing- Company Orientations Toward the Market place- Fundamental Marketing Concepts, Trends, and Tasks.

Developing Marketing Strategies and Plans: Marketing and Customer Value- Corporate and Division Strategic Planning – Business Unit Strategic Planning – Product Planning: The Nature and Contents of a Marketing.

Creating Customer Value, Satisfaction, and Loyalty: Maximizing Customer Lifetime Value- Cultivating Customer Relationships- Customer Databases and Database Marketing.

Identifying Markets Segments and Target: Level of Markets Segmentation- Segmenting Consumer Markets- Bases for Segmenting Business Markets- Market Targeting.

Crafting the Brand Positioning: Developing and Communicating a Positioning Strategy-Differentiation Strategies- Product Life-cycle Marketing Strategies- Market Evolution.

Dealing with Competition: Competitive Forces-Analyzing Competitors-Commutative Strategies for Market Leaders-Other Competitive Strategies- Balancing Customer and Competitor Orientations.

Designing and Marketing Service: Nature of Services,  Marketing Strategies for Service Firms, Marketing Service Quality, Managing Service Brands, and Managing Product Support Services.

Setting Product Strategy: Product Characteristics and Classifications- Differentiation- Product and Brand Relationships- Packaging, Labeling, Warranties, and Guarantees.

Designing and Managing Value Networks and Channels: Marketing Channels and Value Networks- The Role of Marketing Channels- Channels-Design Decisions- Channel- Management Decisions- Channel Integration and Systems-Conflict, Cooperation and Competition-E-Commerce Marketing Practices.

Designing and Managing Integrated Marketing Communication: The Role of Marketing Communications-Developing Effective Communications- Deciding on the Marketing Communications Mix – Managing the Integrated Marketing Communications.

References :

1. Philip Kotler, Marketing Management, Prentice-Hall Inc.

2.V.S. Ramaswamy and S. Namakumari, Marketing Management, Mcmillan India Pvt. Ltd.

MSC 501:      Quantitative Methods for Business                                                                                                                         3 Credits

Equations, identities, inequalities – degree of an equation and solution- system of equation, their graphs- graphs of inequalities and system of in equalities, concept of set and operations.

Determinants and Matrix – elementary algebra of matrix- solution of systems of linear equations, Crammers rule, inverse matrix.

Functions – polynomial functions, constant functions, linear functions quadratic function, cubic function, rational function, periodic function, exponential functions, log function- their graphs.

Differentiation – derivative and slope of a curve, simple power rule of differentiation function, Implicit differentiation – finding maxima minima and inflection point – function of two of more variables,  maxima minima of  multivariable function – constrained maxima, minima Basic concepts of definite and indefinite integrals.

Construction of frequency distributions, relative frequency distribution, Distribution curve- concepts of central tendency, dispersion, skewness and kurtosis, concepts of probability, discrete and continuous probability distributions – theoretical probability distributions.

Population, sample, sampling distribution for mean and other sample statistics- the central limit theorem – concept of interval estimation and point estimation – confidence interval estimates of the population mean, when standard deviation is known and when unknown.

Statistical hypothesis- null and alterative hypothesis – test of hypothesis Concepts of regression and correlation – estimation of regression coefficient.

References:

1.Anton, kolman, Averbach, Mathematics with application to the management, life and social science, Harcourt Brace Jovanovich,

2.Gordon D. Prichett and John C. Saber, Mathematics with Application in Management and Economics,  Irwin, USA

Sanchetti, D. C. and V. K. Kapoor: Business Mathematics. Published by S. Chand and company Ltd.

3. Levin, Rubin, Statistics for management, PHI

MGT 501:            Organization and Management                                                                                                                                    3 Credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of organization and management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Introduction to Management and Organizations, Constraints on Managers , Foundations of Planning, Planning Tools and Techniques: Organizational Structure and Design , Human Resource Management ,  Leadership, Motivating Employees, Foundations of Control.

Managing in a Global Environment, Social Responsibility and Managerial Ethics,  Decision Making , Strategic Management, Communication and Information Technology , Understanding Groups and Teams, Managing Change and Innovation.

References:

1. R. W. Griffin, Management Principles and Practices, South-Western.

2. Robbins and Culter: Management, Pearson Education Asia

ENG 501:      Managerial Communication                                                                                    3 Credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of managerial communication as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Communicating in Today’s Workplace-Career Success Begins With Communication Skills

The Writing Process-Planning Business Messages, Composing Business Messages, Revising Business Messages

Communicating at Work-Electronic Messages and Memorandums, Positive Messages, Negative Message, Persuasive Messages

Reporting Workplace Data- Informal Reports, Proposals and Formal Reports

Professionalism, Teamwork, Meetings, and Speaking Skills-Professionalism at Work: Business Etiquette, Ethics, Teamwork, and Meetings, Business Presentations

Communication Employment, The Job Search, Résumés, and Cover Letters, Interviewing and Following Up

References:

1. Bovee, C. L., Thill, J. V., and Chatterjee, A. (2011). Business Communication Today (10th ed.). New Delhi: Pearson Education Asia. Education, Inc.
2. Rajendra Pal and J. S. Korlahalli, Essentials of Business Communication, 14^th edition, Sultan Chand and Sons.
3. Shirley Taylor, Communication for Business, 5^th edition, Pearson Education Asia. education Ltd.

FRL 501:       Legal Environment of Business                                                                                                               3 Credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of legal environment of business as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Legal environment in Bangladesh including both commercial and industrial law; Law of contract; Sale of goods Act. Law of agencies; Bailment and pledge; Law of carriage of goods; Negotiable instruments Act. Law of insurance; Company law; Labor law.

References:

1. Fisher, Jennings, law for Business, McGraw Hill
2. Company Act 1994

HRM 501:    Strategic  Human Resources Management                                                                                            3 credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of strategic human resource management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Fundamentals of Human Resource Management-Human Resource Management: a contemporary perspective. The development of HRM-The new HRM?-The changing context of work-Strategy and HRM-Performance and HRM-The changing role of HRM-Human Resource Management and Organizational Performance: in search of the HR advantage- Strategy and HRM- HR and organizational performance: our approach and some background-Human resource advantage- Human capital advantage-Organizational process advantage

Recruitment –Selection-Training and Development-Reward Management-Performance Appraisal-Industrial Relations-Line Managers-Organization and Corporate Culture

Contemporary Themes and Issues-International HRM-Comparative Human Resource Management-Understanding and Managing Careers in Changing Contexts-Managing Diversity-Downsizing-Employee Participation-Knowledge Management and Human Resource Management-Employment Ethics-Emotion at Work-Flexibility-Workplace bullying.

References:

1. Redman: Contemporary Human Resource Management: Text and Cases, 3 /E, Pearson Education Asia.
2. Dessler G., Human Resource Management, Latest Ed. Prentice Hall of India Pvt. Ltd. New Delhi, India.
3. David A. DeCenzo and Stephen P. Robbins, Personnel Human Resource Management, Prentice Hall, Inc. Englewood cliffs.

 

MIS 501:       Management Information System       3 Credits

Assessing the role of information systems from a CIO perspective

Strategic use of information resources

Electronic commerce

Information systems and internationalism

Ethical implications of information technology

Systems theory and its effect on managing information systems

Managing IS projects

Computers and IT as problem solving tools

Managing database systems

Functional and integrative information systems

Current topics

Case study approaches, in depth firm profiles, and in depth IS topic

References:

1. Laudon, K.C and Laudon, J.P., Management Information Systems. NY: Prentice – Hall
2. Post, G.V. and Anderson, D.L., Management Information Systems. Boston: McGraw-Hill.
3. O’Brien, J, Management Information Systems. Boston: Irwin/McGraw-Hill.

FIN 503: Banking and Insurance                                    3 Credits

Introduction: Definition and Meaning of Bank and Banking, Scope, Role and Function of banking in the development economy, Banking System in Bangladesh

Theory of Commercial Banking: Function of Commercial Bank, Type of Banking system, Techniques of credit creation

The Theory of Central Banking: Nature and Function of Central Bank, Methods of credit control, Bank rate policy, Open market operation, Cash reserve ratio, Selective credit control

Consumer Banking: Definition, General relation between Banker and Customer, Obligation of bankers, Garnishee orders. etc

Deposit Mobilization by Bank: Type of deposit account, Closing of bank account, Insurance of bank deposit, etc

Crossing and Payment of Cheques: General and Special Crossing, Precautions to be taken by the banker, Refuse payment of Cheques, etc

Bill of Exchange and Promissory Notes: Definition, Kinds of bill of exchange, Presentation of negotiable instruments and acceptance, Dishonor of negotiable instruments

Loans and Advances: Principles of sound lending, Style of credit, Classification of loans and Advances, etc

Concept of Islamic Banking: Concept, Basic features, Objectives, Function

Concept of risk and insurance, risk analysis, treatment of risk control and financing, analysis of risk contracts in the areas of life, health, property and liability insurance. Overview of structure and operations of major insurance companies in Bangladesh-SBC, JBC, etc.

References:

1. Syed Ashraf Ali and R A Hawlader, Banking Law and Practices, Mowla Brothers
2. Dr. R A Debnath, Business of Banking, Lotus Publishers
3. R. S. Sayers, Modern Banking, Oxford University Press..
4. Alan S. Blinder, Central Banking in Theory and Practice, The MIT Press
5. A. R. Khan, Bank Management, BP

ECN 501:      Managerial Economics                                                                                              3 credits

Definition of managerial economics, its scope- Profit motive and alternative motives of a business firm, optimization techniques.

Consumer behavior analysis, cardinal and ordinal utility approaches- Derivation of individual demand curve and market demand curve – elasticity of demand – techniques of demand forecasting.

Production function – Laws of production-Cost concepts- Cost output relation – break –even analysis

Market structure and pricing decisions, pricing strategies, capital budgeting, investment decision under certainty and uncertainty

Concepts of national income and measurement – Keynesian theory of income determination – business cycles- stabilization polices – fiscal, monetary policy, economic growth – growth rate – determinants of economic growth.  Absolute and comparative advantage theories of international trade – free trade vs protection – rate of foreign exchange, its determination – concept of balance of payments.

Concepts of capitalist, socialist and mixed economy – merits and demerits of a free market economy.

References:

1. Salvator, Mangerial Economics, Oxford University Press.
2. Froeb, McCann, Ward, Shor, Managerial Economics, South-Western

ACN 503: Advanced Management Accounting                                                                           3 Credits

Management accounting and business environment

Cost concepts, classification and statement of cost of good manufactured, Cost of goods sold and income statement.

Accounting for Material

Accounting for Labor

Accounting for Manufacturing overhead

Methods of Costing : Job order and Process costing.

Cost behavior: analysis and use

Cost-volume-profit relationships

Variable costing

Profit planning.

References:

1. C. T. Horngren, G. L. Sundem, W. O. Stratton, J. Schatzberg, and D. Burgstahler. Introduction to Management Accounting,  Upper Saddle River, New Jersey: Prentice Hall.
2. Ray H. Garrison, Eric W. Noreen, and Peter C. Brewer. Managerial Accounting, Boston: McGraw-Hill and Irwin.
3. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan. Cost Accounting: A Managerial Emphasis, Upper Saddle River, New Jersey: Prentice Hall.

MSC 503: RESEARCH METHODOLOGY

Fundamental of Research

Basic Concepts and Issues in Research

Research process

Designing a Study

Sampling and Sample Design

Data Collection : Tools and Techniques

Statistical Tools in Research

Reliability and Validity in Managements

Hypothesis

Developing Proposal and writing Report

Data Analysis

Monitoring and Evaluation

References:

1. Willim G. Zikmund, Barry J. Babin, Jon C Carr and Mitch Griffin, Business Research Methods,  South Western Publisher
2. Donald R. Cooper and Pamela S. Schindler, Business Research Methods, Irwin
3. Islam, N.M , Introduction to Research Methods, Mullick and Brother

MSC 502:      Management Science

The objective of this course is to provide the students with basic understanding of the principles and concepts of management science as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Management Science: Characteristics and Process

Decision theory: Decision Tables and Decision Trees

Game Theory

Linear programming: Theory and Application

Mathematical Programming

Dynamic programming

Transportation

Network Models

Queuing Theories

Markov Analysis

Simulation Technique

References:

1. Turban and Meredith, Fundamentals of Management Science. Boston: McGraw-Hill.

MGT 503: Global Business Management

Global Business Orientation: Understanding Globalization and Business Mgt, Factors that push for/against globalization. Arguments in favor/against of globalization. Expansion of globalization and its effects on developing countries like Bangladesh.

Designing a Global Strategy: Understanding strategy with SONY, Framework for global strategy global ambition , global positioning, global business system, global organization

Designing a Global Organization: Global functional organizational design (GFOD), Characteristics of the GFOD. Design and features of GROD. The single matrix organizational design.

Global Strategic Alliances: Understanding SA with its types, Global versus local alliances. Main strategic objectives. Elements of partner analysis. Criteria for successful alliances.

Global Mergers and Acquisitions: Rationale for Mergers and Acquisitions. Value creation in Mergers and Acquisitions. Sources for failure in integration process. Guiding principles/Best practices in MandAs.

Assessing Countries’ Attractiveness: General investment framework. Assessing market opportunities. Assessing industry opportunities. Country risk analysis.

Entry Strategies: Entry strategy Objectives. Advantages and disadvantages of being a first mover. Entry modes: wholly-owned subsidiaries; acquisitions; joint ventures; licensing-franchising-agents-distributors, Comparing entry modes.

Managing Globally: Global marketing: customer needs: segmentation; branding; pricing; sales and distribution; positioning. Global operations; major decision dimensions; criteria for facilities location; global sourcing; phases in international infrastructure projects.

Cross-cultural Management: Understanding culture with its layers. Trompenaars’ six value orientations. Impact of culture on global management, Business practice differences among nations.

Global HRM and CSR, success and failure of expatriation. Recruitment, retention, and career management. Skill development: roles; individual skills; skills through job rotation and Training. Global companies and their CSR activities environmental protection; labor practices; human rights; question of ethical standard.

References:

1. Warren J. Keegan, Global Marketing Management, Latest edition, Prentice Hall, India,
2. Douglas Lamont, Global Marketing Strategy, Tata McGraw Hill, Latest edition.

ECN 503: Econometrics                                                                                                                                                                    3 Credits

nature and Scope: Meaning of econometrics, economic and econometric modeling, aims and methodology of econometric analysis. Simple Linear Regression Model: Nature of regressing analysis, interpretation of regression model, significance of stochastic disturbance term, the method of Ordinary Least Squares (OLS), derivation of OLS estimators, normality assumption for ui and its significance, properties of OLS estimators under normality assumption, co-efficient of determination: a measure of goodness of fit 3. Inference and Predication: Point estimation vs. interval estimation, confidence intervals, hypothesis testing; the confidence interval approach, test of significances approach, the problem of prediction- mean predication, individual predictions. 4.multiple Linear Regression Model: Derivation of OLS estimators and their variences, R2, and adjustment R2, hypothesis testing- F test, t-test, analysis of variance (ANOVA) 5. Multicollinearity: The nature of multicollinearity, estimation in the presence of multicollinearity, detection of multicollinearity and its remedial measure. 6. Heteroscedasticity: Nature of Heteroscedasticity, detection and testing for Heteroscedasticity: Goldfeld-Quandt test, Breusch-pagan-Godfrey (BPG) test, White’s general test, estimation with Heteroscedasticity disturbances, solution to Heteroscedasticity. 7. Autocorrelation: Sources and consequences of autocorrelation, tests for autocorrelated disturbances’: Durbin-Wstson d test, Breusch-Godfrey (BG) test, solution of autocorrelation 8. model Selection and Specification: meaning, type and consequences of model specification errors, test of specification ettor-Remsey’s RESET test, Durbin-Watson d test , model selection criteria- AIC, SIC

References:

1. Greene W H, Econometric, fifth edition, prentice Hall Englewood Cliffs, New Jersy, USA
2. Hamilton J D,  Time Series Analysis, princetion University Press, Princetion, New Jersy, USA
3.  Hayashi Fumio, Econometric, princetion University Press, Princetion, New Jersy, USA
4.  Johnston J and John DiNardo, Econometric Methods, McGraw Hill, New York, USA fourth edition
5.   Maddala, GS and kim In- Moo, Unit Roots, Cointegration and Structural Change, Cambridge University press, USA
6.  Pindyck R S and D L Ruinfeld, Econometric Models and Forecasts, McGraw Hill, New York, USA, Fourth edition.

MGT 505: Corporate Governance and Reporting                                                        3 Credits

1.Corporate Governance: Definition, Free Enterprise and the corporation, The Legal Obligation of directors, Board selection, The Mystique of board Meetings, CEO Succession Planning, Selection and performance Appraisal, CEO Compensation, The Board-Management Relationship, Corporate and Capital Structures, Dealing with External pressures, How Directors Get into Trouble, Not-for-profit Organizations: The Differences, Final Thoughts. 2. Introductory Aspects of \corporate Report: Meaning of corporate and corporate report, Scope and contents of corporate report, objectives and characteristics of corporate report, Types of corporate report, factors to be considered in corporate reporting, Statutory and non statutory report, Qualitative and quantitative  report, Modes of reporting, user of corporate financial reports, 3. Important Contents of Corporate Report: Company’s vision, mission, objectives, Chairman’s message, Director’s message, Corporate information, Management executives, Value added statement, Income statement, Balance sheet, Cash flow statement, Auditor’s report statement in changes in equity and others reports and statement in Corporate Financial Reporting. 4. Disclosure in Corporate Financial Reporting: Meaning of disclosure, fair disclosure, adequate disclosure, full disclosure, factors of disclosure, need for disclosure, advantages and disadvantages of disclosure, notes to the accounts in financial reporting 5. International Accounting Standard for Financial Reporting: Development of standard hierarchy of standard, Usages of standard, FASB, IASC, ICAMB, ICAB 6. Revenue Recognition: Concepts of revenue, measurement of revenue, revenue recognition, curtail revenue, recognition, from the sale of goods, revenue recognition from rendering of services, revenue recognition from interest, realities, and dividends and disclosure of services. 7. Importance Accounts in Financial Statement: Inventory, Property plant and equipment intangible Assets and contingent liabilities, Concepts, valuation techniques and methods of these and reporting methods of them in financial statements 8. Recent trends in financial reporting in Bangladesh, problem and prospect.

References:

1. Kendall, N and Kendall,     A Real-world Corporate Governance, Pitman Publishing , 1998.

MSC 505               Advanced Research Methodology                                                                                                                  3 Credits

Research Orientation: Meaning, Objectives, Types, Significance of research, Research process, Criteria of good research. Type of research Approach of research  Defining Research Problem: Necessity of defining the problem, Techniques involved in defining a problem. Research Design: Need for research design, Features of a good design, Basic principles of experimental designs. Sampling Design: Census and sample survey, Steps in sampling design, Different types of sample designs. Measurement and Scaling Techniques: Measurement scales, Sources of error in Measurement, Techniques of developing measurement tools, Importance of scaling techniques, Scale construction techniques. Data Collection and Process: Primary and Secondary data, Sources, Methods of Data Collection for qualitative and quantitative approaches Detailed study of FGD, PRA, CASE, STUDY, KEY informant interview RRA, Steps of data processing Analysis of data: Descriptive statistics, Testing of hypotheses, Z-test, T-test, f-test, Chi-square test, Analysis of variance. Test for proportion, means, variance, correlation, Co-efficient, regression, and conelation , etc. Application of these tests. Multivariate analysis techniques. Report Writing: Techniques of interpretation, Significance of report writing,  Layout of a research report, Use of computer in modern research work.

References:

1. C.R. Kotary, Research Methodology: Methods and Techniques, New Age International Pvt Ltd Publishers
2. Clover, Vernon T. and Balsley Howard L, Business Research Methods, John Wiley & Sons Inc;

MGT-505: E-BUSINESS

Introduction: Definition-Importance-E-commerce and small business-Root of electronic commerce.

Internet infrastructure: World Wide Web-Internet works- Global impact of the Internet service provider- Internet payment mechanism.

E-Business: Business-to-Consumer (B2C)-Business-to-Business (B2B) commerce-Virtual organization.

E-commerce: Introduction to e-Business and E-Commerce; E-commerce Fundamentals; E-Business Infrastructure; E-Business Strategy; E-Marketing; Issue of risk and security in E-Commerce, E-Commerce and Internet.

E-Purchasing: Four approaches to e-purchasing-Green purchasing-Supplier relation-Electronic commerce marketing.

E-Banking: Overview of electronic Banking Arena. Electronic Money, Electronic cash. Electronic payment system. Business models in the banking and finance industry. Online banking-E-bank, E-branches and virtual banks. Banking organization for electronic delivery business process reengineering. Automated teller Machine. Telephony banking. CRM electronic delivery channels and product. Internet banking. Mobile phone banking. SWIFT (Society for world wide inter-bank financial telecommunication.) Software and hardware requirements in electronic banking. Critical success factors for electronic commerce, Applicability of electronic commerce-The business sectors in Bangladesh.

References:

1. David Chaffey, E-Business and E-Commerce Management, Prentice Hall
2. Southward. Peter B. and Keng Siau, E-banking, Prentice Hall

MGT 601:     Strategic Management and Case Analyses                                                                                                           3 credits

Strategic management: concepts, definition, benefits and limitation of strategic management. Guidelines for strategic management.

Key Terms in strategic management: strategy, competitive management, vision and mission statement, SWOT, objectives – long term and short term, policies.

Strategic management process/model: detailed explanation of vision and mission statement, importance of mission statement, components of mission statement.

The External environment: Remote environment, industry environment, how competitive forces shape strategy, operating environment.

Internal analysis: How well is the company’s present strategy working – approaching used to determine the strengths and weakness of the company – SWOT analysis – functional analysis – value chain analysis.

Formulating Strategy: long term objectives – types of strategies – means for achieving strategies – first mover advantage – outsourcing.

Choice of strategy: SWOT Matrix – Boston Consulting group Matrix – Industry attractiveness – business strength matrix – grand strategy selection matrix.

Implementing strategy: short term objectives – action plan – functional tactics that implement business strategies – role of policies in strategy implementation.

Strategy Evaluation: meaning, nature and characteristics – components of an effective evaluation systems – strategy evaluation frame work.

Strategic Management Case Analysis –- What is a strategic management case – preparing a case for class discussion – preparing a written case analysis – steps in preparing a comprehensive written analysis – making an oral presentation.

References:

1. David, F. 2006. Strategic Management: Concepts and cases. 11th Edition. New York, NY: prentice-Hall.
2. Pearce, J. A. and R. B. Robinson. 2002. Strategic Management: Formulation, Implementation, and control. Mcgraw-Hill College. and Robinson
3. Thompson, A. A. 2009 Crafting and Executing Strategy: The Quest for Competitive Advantage: Concepts and Cases. 17th Edition. Irwin/McGraw-Hill.
4. Business Horizon
5. Academy of Strategic Management Journal
6. Business week

Elective Courses

MKT 602:     Consumer Behavior and Marketing Strategy:

A Perspective on Consumer Behavior  Introduction to Consumer Behavior and Marketing Strategy  A Framework for Consumer Analysis

Affect and Cognition and Marketing Strategy – Introduction to Affect and Cognition -Consumers’ Product Knowledge and Involvement – Attention and Comprehension – Attitudes and Intentions  Consumer Decision Making

Behavior and Marketing Strategy -Introduction to Behavior -Conditioning and Learning Processes Influencing Consumer Behaviors

The Environment and Marketing Strategy -Introduction to the Environment -Cultural and Cross-Cultural Influence-Subculture and Social Class -Reference Groups and Family

Consumer Analysis and Marketing Strategy- Market Segmentation and Product Positioning  Consumer Behavior and Product Strategy – Consumer Behavior and Promotion Strategy -Consumer Behavior and Pricing Strategy – Consumer Behavior, Electronic Commerce, and Channel Strategy

References:

1. J. Paul Peter, Jerry C. Olson- Consumer Behavior and Marketing Strategy, 9 /E, Pearson Education Asia.

MKT 603.  Marketing Research for Managers

The Role Of Marketing Research -The role and limitations of marketing research-A definition of marketing research-The purpose of the research-Clear, concise, attainable, measurable and quantifiable objectives-The need to set a time horizon for marketing research-A reporting period-The research proposal

Secondary Sources Of Information -The nature of secondary sources of information-The problems of secondary sources-Sources of information-Internal sources of secondary information-External sources of secondary information-The information super-highway

Levels Of Measurement And Scaling -Levels of measurement-Nominal scales-Measurement scales-Comparative scales-Non comparative scales

Questionnaire Design -The qualities of a good questionnaire-Preliminary decisions in questionnaire design-Choose the method(s) of reaching target respondents-Decide on question content-Develop the question wording-Disadvantages are also present when using such questions-Closing questions-Physical appearance of the questionnaire-Piloting the questionnaires

Personal Interviews -Types of personal interview-Conducting the interviews-Respondent induced bias-Focus group interviews-Problems with group interviews-Role of the researcher/moderator in discussion group-Constructing the interview schedule

Experimentation -A definition of experiments-Basic concepts in experimentation-Inferring causal relationships-Impediments to valid results from experiments-Internal validity-External validity-Experimental designs-The “After-only with control group” experimental design-Ex post facto design

Sampling In Marketing Research -Random sampling-Systematic sampling-Stratified samples-Sample sizes within strata-Quota sampling-Cluster and multistage sampling-Area sampling-Sampling and statistical testing-The null hypothesis-Type I errors and type II errors-Example calculations of sample size

Marketing Information Systems -The Functions of Management-Managerial Roles-Decision Making-Components of a marketing information system

Writing The Research Report -General guidelines-Data presentation

References

1. I.M. Crawford-Marketing Research and Information Systems, Food & Agriculture Org

MKT 604: Integrated Advertising, Promotion and Marketing Communication

The objective of this course is to provide the students with basic understanding of the principles and concepts of Integrated Advertising, Promotion and Marketing Communication as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Integrated Marketing Communications; Corporate Image and Brand Management; Buyer Behaviors; Promotions Opportunity Analysis; Advertising Management; Advertising Design: Theoretical Frameworks and Types of Appeals; Advertising Design: Message Strategies and Executional; Advertising Media Selection; E-active Marketing; Alternative Marketing; Database and Direct Response Marketing; Sales Promotions; Public Relations and Sponsorship Programs; Regulations and Ethical Concerns; Evaluating an Integrated Marketing Program

References:

1. Clow, Baack: Integrated Advertising, Promotion, and Marketing Communications, Prentice Hall

MKT 605: International Marketing Strategy

International marketing strategy scope and framework- scope of international marketing strategy-analytical framework for international marketing

Environment of international marketing-company resources and capabilities-analysis of international competitors-culture in international marketing-creating competitive advantage-coping with political risk and uncertainty-profiling international product markets- vision and strategy for international markets

International marketing strategy-the consumer products firm-the industrial products firm-the services firm

International market entry strategies-generic international market entry strategies- exporting-strategic alliances-foreign direct investment

Strategic alignment and performance in international marketing-channels of international distribution-pricing in international markets-international marketing negotiations-assessing international marketing performance

References:

1. Frank Bradley:  International Marketing Strategy, 5 /E, Pearson Education Asia.

MKT 607: Integrated Service Marketing

Services and the management process -the nature of services and its implications for the services management process-the characteristics of services -service classifications -towards an integrative view

The central role of the service concept -the strategic nature of the service concept – implementing the service concept-the service triangle as an integrative model – (focused factory idea)

Customer logic -building customer relationships: why and how -promotion -pricing – -quality-the customer side

The human factor in service organizations-the crucial role of human resource practices in service organizations -competencies and learning -the role of empowerment- handling role stress among front-line employees-quality : the employee side

Operations management in service Organizations-service operations management -managing capacity -managing facilities. -technologies for service operations -quality

An integrated approach -keeping track of the service concept. -the crucial role of service guarantees and service level agreements- managing innovation in a service environment. -fitting it all together

Services in a world economy.

References:

1. Bart Van Looy, Roland Van Dierdonck, Paul Gemmel: Services Management: An Integrated Approach, 2 /E, Pearson Education Asia.
2. Lovelock, Christopher and Jochen, Wirtz., Service Marketing: People, Technology, Strategy, Pearson International Edition
3. Bitner, Zeithamal, Service Marketing: Integrating Customer Focus Across the Firm, Tata McGraw Hill Edition

MKT 608: Physical Distribution Management                                                                                                                              3 credits

The course deals with certain aspects of traffic management and physical distribution management involved in getting goods and services from production to user including packaging, materials handling, inventory control and fixed facility location, traffic organization, carrier selection, determination of rates, classification and control.

MKT 609: Product and Brand Management                                3 credits

Brands and Brand Management- Identifying and Establishing Brand Positioning and Values

Customer-Based Brand Equity

Brand Positioning -Planning and Implementing Brand Marketing Programs

Choosing Brand Elements to Build Brand Equity

Designing Marketing Programs to Build Brand Equity

Integrating Marketing Communications to Build Brand Equity

Leveraging Secondary Brand Associations to Build Brand Equity-Measuring and Interpreting Brand Performance.

Developing a Brand Equity Measurement and Management System

Measuring Sources of Brand Equity: Capturing Customer Mindset

Measuring Outcomes of Brand Equity: Capturing Market Performance-Growing and Sustaining Brand Equity.

Designing and Implementing Branding Strategies

Introducing and Naming New Products and Brand Extensions

Managing Brands over Time

Managing Brands over Geographic Boundaries and Market Segments

References:

1. Kevin Keller: Strategic Brand Management: International Edition, 3 /E, Pearson Education Asia.

MKT 610: Marketing Communication                      3 credits

Introduction to integrated marketing communications (The IMC Framework Model) -marketing communications-integrated marketing communications.

The integrated marketing communications process (the imc process model) – creating shared meaning in marketing communications- the communications loop from sender to receiver – marketing communications psychology-media-e-media-the changing marketing communications environment-the international context of marketing communications-regulation and legal controls- marketing communications ethics-image and brand management- customer/audience relationship management

Managing integrated marketing communications planning (the imc rabostic planning model) -marketing communications planing and plans-organizational implications of integrated marketing communications-agency operations-research and analysis for integrated marketing communications decision-making-identifying target audiences and profiling target markets-setting budgets and allocating resources-setting objectives, determining strategy and tactics-creative implementation -media implementation- production implementation-control and evaluation of integrated marketing communications

The integrated marketing communications mix (the imc mix model)- public relations-sponsorship- advertising-direct marketing communication-sale promotions, merchandising and point of sale-packaging- exhibitions and trade shows-personal selling and sales management

References:

. Pickton, Broderick: Integrated Marketing Communications  2 /E, Pearson Education Asia.

MKT 611: Marketing of Social Products                                                                                                                                        3 credits

Developing a Customer Orientation-The Growth and Development of Nonprofit Marketing – Strategic Planning and Organization-Developing a Customer-Centered Mindset

Strategic Planning and Organization- Strategic Marketing Planning-Understanding Consumer Behavior-Acquiring and Using Marketing Information- Segmentation, Positioning, and Branding-Branding

Designing the Marketing Mix- Managing the Organization’s Offerings- Developing and Launching New Offerings-Managing Perceived Costs-Facilitating Marketing Behaviors-Formulating Communications Strategies- Managing Communications: Advertising and Personal Persuasion-Managing Public Media and Public Advocacy

Developing and Organizing Resources- Generating Funds- Attracting Human Resources: Staff, Volunteers, and Boards-Working with the Private Sector-Organizing and Controlling Marketing Strategies- Organizing for Implementation- Marketing Evaluation, Monitoring, and Control

References:

1. Andreasen, Kotler: Strategic Marketing for Non-Profit Organizations: International Edition, 7 /E, Pearson Education Asia.

MKT 613: Logistics and Supply Chain Management                                                                 3 credits

Logistics, the Supply Chain and Competitive Strategy- Logistics and Customer Value-Measuring Logistics Costs and Performance-Creating the Responsive Supply Chain-Strategic Lead-Time Management-The Synchronous Supply Chain-Managing the Global Pipeline-Managing Risk in the Supply Chain -Overcoming the Barriers to Supply Chain Integration- Entering the Era of Network Competition

References:

1. Martin Christopher: Logistics and Supply Chain Management

MKT 615: Customer Relationship Management                                                                                                                  3 Credit

A Strategic Framework-Role-Needs-Types-Size and nature of CRM Markets-Five key cross-Functional process.

Strategy development-Business strategy-Customer strategy-Market segmentation-Segment granularity-Aligning business strategy and customer strategy-Strategy matrix-Product based selling-Managed service and support-Customer based marketing-Individualized CRM-Migration paths.

Value creation-Customer receives-Proposition assessment-Organization receives-Customer acquisition and retention-Customer segment lifetime.

Multi-channel integration-Participants and options-Industry channel structures-Options and categories-Integration and categories-strategies-Customer experience-Building and planning strategy.

Information management-Role-Process-Technical barriers-Data repository-Analytical tools-Task specific analysis tools-IT systems-Front office and back office applications-Emerging technology.

Performance assessment-Need-Key drivers of Shareholder-Appropriate standards matrices and Key performance indicators-Monitoring system-Evaluating and communicating return on investment.

Organizing for implementation-Readiness assessment-Barriers-Change and project management-Employee engagement.

References:

1. Manfred Bruhn, Relationship Marketing of Customer Relationship, Financial Time Mangement
2. Anderson, Kristin and Kerr, Carol, Customer relationship Management, McGraw Hill Education

ACN 601  Accounting Ethics and Professionalism       3 Credit

Basic Ethics : What is ethics, Moral reasoning, Moral principles, Why morality matters, responsibility.

Business Ethics : Introduction, The moral purposes and limits of business activity, Key moral rationships in business, Ethics in the public sector, conflicts of interest.

Professional Ethics : Professional moral responsibility, Duties to clients, The professional as employee, obligation to third party, Obligations to the Profession and colleagues, Code of Professional Ethics.

References:

ACN 603:              COST AND MANAGERIAL ACCOUNTING                                                Credits 3

Introduction to Cost Accounting–Costing Methods–Techniques–Cost Accounting Cycle–Cost sheet–Cost Accounting Systems–Journal Voucher Control System– Cost Accounting–systems of Various industrial enterprises in Bangladesh–Cost Concepts– Impact of Automation on Cost Accounting. Historical Development of Cost Accounting.

Cost Estimation and Regression Analysis: Cost Estimation approaches – Engineering Studies – Account Classification – Regression Analysis for Cost Estimation – Regression Equation – Multiple Regression – Planning for Regression Analysis of Business Data.

Cost Allocation: The terminology for Cost Allocation – Purposes of Cost Allocation – Criteria to guide Cost Allocation Decisions – Allocation costs from one department to another department – Allocating costs of service department and common costs. Cost pool-Single pool vs. Dual Pool-Choosing Cost application bases – Contribution approach to Cost Allocation –

Cost justification and reimbursement.

Direct and Absorption Costing: Variable costing and Absorption costing – Impact of changes in Manufacturing Environment – Comparison of Variable and Absorption Costing – Advantage of Variable Costing – Dangers of Variable costing – Variable costing for External Reporting – Role of various denominator levels in Absorption costing – Characteristics of

Capacity – Measurement of Capacity – Inventory and Income effects – Adjusting inventories for External reporting.

Job Costing for Services and Process Costing: Activity Based Costing: Job costing for Planning and Control of services – Introduction to Process costing – Mass production and Broad averages – 5 step method of process costing – Demands for activity based costing – Major differences between typical system and Activity based Accounting System.

Process Costing System: Control between Job Order, Process and Operation Costing: Impact of Flexible manufacturing on costing method – Equivalent units – Accounting for total costs – Cost of Production Report – Journal Entries using Process Costing – Weighted Average and FIFO. Additional of Material and lost units: Increase in units – Loss of units – Normal vs.

Abnormal loss – Normal Tolerance limits – Quality Control concepts and Zero defect programs – Spoilage accounting: Process Costing and Spoilage – Job costing and Spoilage – Rework units. Accounting for Scrap – Comparison of accounting for spoilage rework and scrap – Allocation of Normal Loss. (Allen and Horngren).

Joint Products and By Products: Joint Products and by Products – Comparison with Scrap – Common Costs and Joint costs – Why to allocate Joint Costs? – Split-off point and Separable costs – Irrelevance of Joint Costs for Decision making – Assignment of Costs to Joint products – Accounting for By Products –Assigning Inventory value to By Products Produced – Income from By products sold – Journal entries for By products.

Operation Costing and Back flush Costing: Overviews of Operation Costing – Journal entries for an Operation Costing System – Operation Costing and Activity based costing – Definition of Backflush Costing – Different versions of Backflush costing – Journal entries for Backflush Costing.

Adapting Cost Accounting to a Cost Management Approach: Traditional Cost Accounting Systems: Designed to monitor Direct Labor costs – Inventory Profits are not Real profits – Economics of Scale – Holding inventory is expensive – Cost Management Concepts: Developing a Cost Management System – Benefits of Cost Management – Benefits of Cost Management – Zero defect program.

Inventory Management Systems: Economic Order Quantity – Material Requirements Planning (MRP) – Just- in-time (JIT) – Automated Environment – Impact of Not Automating – Gains from improved manufacturing performance. Cost Accounting for Tomorrow’s Factory: Optimizing Productions technology (OPT) – Flexible Manufacturing Systems – Pull/Push

System – Change in Performance Evaluation – Changing Methods of Reporting Cost Information.

Quality Costing: Measurement and control: Measuring the Cost of Quality – Reporting Cost of Quality – Using Quality Cost Information – Controlling Quality Costs.

Operations Management and The Cost Accountant: Linear Programming Model – LP requirements – Lack of Constraints – Effects of Constraints – Substitution of Scarce resources – Solution Methods – Implications of LP for Managers and Accountants.

References:

1. Horngren, C. T., G. Foster and S. M. Datar., Cost Accounting: A Managerial Emphasis. Prentice-Hall India Ltd.
2. Kaplan, R. S. A. A. Atkunson. Advanced Management Accounting. Prentice-Hall.

ACN 605: ACCOUNTING FOR MANAGERIAL CONTROL                                    3 Credits

Management Control Systems: Management Control Defined; Objectives of Management Control; Boundaries of Management Control; Design of Management Control Systems: Informal Systems and Formal Systems; Strategy; Corporate Level Strategy and Business Unit Strategy; Goal Congruence Informal factors Influencing Goal Congruence; Types of Organizations.

Accounting Control System: Organizations and Accounting; Open and Closed Systems; Feedback and Feed-forward Control; Organizational theory and Structure; Organizational Goals; Behavioral Consideration and Motivation; Agency Theory; Organizational Culture.

Strategic and Budgetary Planning: Strategic Planning; Budgetary Planning; Participation and Negotiation in Budget Preparation; Planning and Control Budgets, Constraints on Resources; Modem Budgeting Approaches.

Budget Preparation: The Budget Preparation Process; The Master Budget; Flexible Budgets; Performance Budget and Performance Report; Ethical, Behavioral and Implementation Issues in Budgeting.

Standard Costing: Development of a Standard Cost System; Considerations in Establishing Standards; Variance Computation for Material, Labour and Manufacturing Overhead; Disposition of Variances; Investigation of Variances; Responsibility For Variances; Standard Cost in the New Manufacturing Environment.

Profitability Analysis: Analysis of Profit-Related Variances; Contribution Margin Variance, Market Share and Size Variances; Profitability of Segments: Profit by Product Line, Divisional Profit, Customer Profitability, Overall Profit; Short-term Profitability and Long-term Profitability; The Impact of Profit on Behavior.

Responsibility Accounting and Transfer Pricing in Decentralized Organization: Decentralization; Types of Responsibility Centers; Traditional vs. Contemporary Responsibility Accounting; Transfer Pricing in Manufacturing Setting; Transfer Pricing For Services; Multinational Transfer Pricing; Behavioral Implications of Transfer Pricing.

Measuring Organizational Performance: Traditional Financial Performance Measure: Divisional Profit, Cash Flow, Return on Investment, Residual Income; Limitations of Traditional Measures; Non-financial Performance Measures, Benchmarking; Performance Evaluation in Multinational Setting.

Budgeting and Performance Measurement in Public Sector Organization: Introduction; Budgeting in Public Sector Organizations; Performance Measurement in the Public Sector.

Behavioral aspects of accounting: Foundations of Behavioral Accounting Behavioral of Management Accounting -Behavioral Aspect of Financial Accounting and Reporting – Understanding the effects of Accounting – Using Accounting Effectively – Behavioral Science and Accounting Research.

References:

1. Emmannel, C., D. Otley, and K. Merchant. Accounting for Management Control. 2^nd Edition. London.
2. Chapman and Hall.and Ed,. Reading s in Accounting for Management Control. Chapman and Hall.

ACN 607:  ADVANCED FINANCIAL ACCOUNTING

Development of Accounting Standards: The Statement of Accounting Standards – Effects of Accounting Standards.

Presentation of Financial Statements.

Corporate Expansion and Accounting for Business Combinations: Statutory and Accounting Standards requirements relating to preparation of Consolidated Financial Statements – Accounting and Reporting Alternatives: Purchase Accounting – Pooling of Interest Accounting– Methods of Reporting Investments: The Cost Method – The Equity Method – Theories of

Consolidation : Proprietary Theory – Parent Company Theory – Entity Theory – Current Practice.

Preparation of Consolidated Statements and Elimination of Investments in Subsidiaries: Revaluation of Assets and liabilities – Goodwill Arising on Acquisition – Inter- Corporate Transactions and Transfer – Calculation of Minority Interest.

Consolidation as on date of Acquisition and Consolidation Following Acquisition.

Advanced Topics: Change in Degree of Ownership: Increase in degree of ownership-

Reduction in degree of ownership – Issue of Bonus Shares: out of Capital Reserves and Reacquisition- Profit-out of Post acquisition profit – Complicated Group Structures: Grandfather- Father-Son Structure – Grandfather-Father-Son-Indirect outside Interest Structure – Cross Holdings. (IAS 22, 25, and 27)

Accounting For Investment in Associates: Types of Holding: Majority- Significant – Small – Methods of Accounting : The Equity Method and The Cost Method. Treatment of Issues related to Distributable Profits – Inter-Company Transactions – Revaluation – Reciprocal Holdings. Financial Reporting of Interest in Joint Ventures. (IAS 22, 25, 27, 28 and 31 ).

Reconstruction and Mergers: Objectives – Statutory regulations. Special emphasis: on determination of Purchase Consideration in case of External Reconstruction taking into consideration the Valuation of good will – Preparation of Reconstruction Schemes in case of Internal Reconstruction.

Multinational Accounting: Foreign Currency Translation: Accounting For Foreign Currency Transactions – Translation of Foreign Currency Financial Statements: The Closing Rate Method – The Temporal Rate Method – The Current and Non-current Method – The Monetary and Nonmonetary method –Hedging Foreign Currency Transactions. (IAS-21)

Segment and Interim Reporting: Reporting for Segments: Segment reporting Accounting Issues – Information about Operations of different Segments – Information about Major Customers. (IAS – 14 revised in 1997). Interim Reporting: The Format for Interim Reporting – Accounting Issues – Reporting Standards for Intercom Income Statement – Accounting Changes in Interim Period.

SEC Reporting: Securities and Exchange Commission Integrated Disclosure Systems – Issuing Securities: Registration Process – Periodic Reporting Requirements – The SEC Policy Setting Responsibilities – Major Disclosure Requirements – Additional Considerations.

Accounting for Taxes on Income (Deferred Taxation): Tax Payable Method – Tax Effect Accounting Methods: Deferral Method – Liability Method.

Company Accounting in the International Context.

Current and Future Developments in Company Accounting.

Reference:

1. Richard, E.B., C. L. Valdean and E. K. Thomas. _______. Advanced Financial Accounting. McGraw-Hill Inc.

ACN 608:  CORPORATE TAX PLANNING                                                                                                                  Credits 3

Introduction: Corporate Tax Planning – An Introduction: Corporate Entities and Corporate Income Tax Rates – Why Tax Planning Arises? – Tax evasion, Tax avoidance, Tax planning, and Tax Management – Traditional vs. Effective Tax Planning – Tax Research – Types of tax planning, Restriction on taxpayer behaviors, Legislative process and sources of tax information.

Inter-temporal Tax Planning: Inter-temporal Tax Planning using alternative Savings Vehicles – Constant Tax Rates – Changes in Tax Rates – Implications for Bangladesh.

Inter-entity tax planning: Inter-entity tax planning – Organizational Forms for Producing Goods and Services – Non-Tax Advantages of Operating in Corporate Form – Changing Preferences for Organizational Forms Induced by Tax-Rule Changes.

Corporate Tax Consequences: Corporate Formation – Taxation of Corporate Operations – Possible Tax Benefits of Leverage in Firm’s Capital Structures – Debt-Equity Hybrids – Taxation of Distributions and Share Repurchases – Tax Planning Using the Tax Rules for Distributions and Share Repurchases – Taxation of Liquidations.

Implicit Taxes, Clienteles and Tax Arbitrage: Tax-Favored Status and Implicit Taxes – Implicit, Explicit and Total Taxes and Tax Rates – Importance of Adjusting for Risk Differences – Clienteles – Implicit Taxes and Corporate Tax Burdens – Tax Arbitrage: Organizational-Form Arbitrage and Clientele -Based Arbitrage.

Nontax Costs of Tax Planning: Symmetric Uncertainty, Progressive Tax Rates, and Risk Taking – Tax Planning in the Presence of Risk-Sharing and Hidden-Action Considerations – Tax Planning in the Presence of Hidden-Information Considerations – Tax Planning and Organizational Design – Conflicts between Financial Reporting and Tax Planning.

Importance of Marginal Tax Rates and Dynamic Tax Planning Considerations: Marginal Tax Rate: Definitional Issues – Tax Planning for Low Marginal Tax Rate Firms – Adaptability of Tax Plans – Reversibility of Tax Plans – Ability to Insure Against Adverse Changes in Tax Status – Tax Planning When a Taxpayer’s Marginal Tax Rate is Strategy-Dependent.

Corporate Compensation Planning: Components of Compensation and Tax Consequences – Tax Planning regarding Salary versus Deferred Compensation – Tax Planning regarding Salary versus Fringe Benefits – Tax Planning regarding other benefits provided to employees.

Multinational Tax Planning: Overview of Multinational Taxation – How Taxes Affect the Location and Structure of Investments – Decision to Repatriate or Reinvest – Shifting Income Across Jurisdictions.

Corporate Tax Planning for Incomes, Deductions and Losses: Corporate Tax Planning for Incomes – Tax Planning for Deductions – Tax Planning for Losses.

Corporate Tax Planning and IFRS: Corporate Compliance with IFRS/IAS regarding Income Tax –Tax Planning Opportunities under IFRS/IAS.

References:

1. Karayan, John E., Charles W. Swenson, Joseph W. Neff .  Strategic Corporate Tax Planning., John Wiley and Sons, Inc.
2. Lakhotia, R. N., and S. Lakhotia. Corporate Tax Planning, Vision Books.

ACN 609:  CORPORATE FINANCIAL REPORTING AND FINANCIAL STATEMENT ANALYSIS

1. CORPORATE FINANCIAL REPORTING:

Financial Reporting Fundamentals: Brief Resume of Basic Accounting Concepts – Business Entity – Going Concern – Money Measurement – Accounting Period – Consistency – Historical Cost – Realization – Matching Cost and Revenue – Dual Aspect – Matching of Cost and Revenues – Conservatism – Materiality – Realization. Application and limitations of the Basic Concepts.

Users and Uses of Financial Reports: Principal categories of users of Financial Statements- External Users: Shareholders, Prospective Shareholders, Investors, Prospective Investors- Bond/Debenture holders-Creditors of Different Types-Financiers of Different Types-Securities and Exchange Commission-National Board of Revenue-Government/Public Agencies-Outside

Agencies and Institutions – A host of other Interest Groups outside of the Organization-and Anybody in the World at large, Internal Users: Different Tier of Management.

Financial Reporting and Disclosure: The Nature of Disclosure-Disclosure of Quantities Data-Disclosure of No quantitative Information-Disclosure of Post-Statement Events-Disclosure of Segment Information –Accounting Difficulties-Methods of Disclosure- Form and Arrangement of Formal Statements- Terminology and Detailed Presentations-Parenthetical

Information-Supplementary Statements and Schedules Footnotes- The Auditor’s Certificate- The Chairperson’s Letter.

Fragments of Corporate Reporting: Income Measurement and reporting-Revenue Recognition. Reporting Extraordinary and Unusual Items. Reporting Assets-Long-lived Fixed Assets-Intangible Assets-Inventories etc..Reporting Long-term Financial Commitments-Leases- Retirement Benefits. Reporting Share holders’ Equity, Reporting Interim Period results and

Contingencies.

Special Reporting: Preparation and Reporting of Consolidated Statements-Consolidation Policy-Control-Similarity of Activities-Why to Consolidate? Preparation of Consolidated accounts of subsidiaries and associated companies-Minority interest-Classification-Adjustment of Minority Interest- Treatment of intercompany transactions-Transfer Pricing Problems of

Transfer Pricing. Foreign Activities-Exchange Rates-Foreign Currency Transaction and problems relating thereto.

Reporting the Effect of Price Change: The Nature of Price Changes: General Price-Level Changes-Specific Price Changes-Relative Price Changes-The Monetary and Non-monetary Classifications-Gains and Losses on Monetary Items. Price-level Restatement Approaches.

International Financial Reporting Standards: IFRS#1: First-time adoption of IFRS; IFRS#2: Share-based payment; IFRS#3: Business combinations; IFRS#4: Insurance contracts, IFRS#5: Non-current assets held for sale and discontinued operations, IFRS#6: Explanation for and Evaluation of Mineral Resources and IFRS#7: Financial Investments: Disclosure.

1. FINANCIAL STATEMENT ANALYSIS

A Preview of company fundamentals: Qualitative Information and their Interpretation – Supply of Accounting Statement Information – Regulatory bodies and their role – Mandatory and Volumetric Disclosures – Market Demands and supply of Information.

Basic Financial Statement Analysis Techniques: Broad Guidelines for Financial Statement Analysis – Techniques of Financial Statement Analysis – Absolute Studies: Comparative Statements – Time Series Techniques – Trend Statements – Supplementary Statements. Relative Studies: Ratio Analysis – Profitability Liquidity – Solvency – Growth and over all Ratios – Market Test, Significance and Limitations for Ratio Analysis – Standards of comparison; internal and external standards.

Decision Making and Control Consolidated Financial Statement Analysis and Non-Financial Statement Information – Product Market Information – Capital Market Information and Information emanating from World Business Report.

References

1. Bernstein, L. A. and J. J. Wild. Financial Statement Analysis. McGraw Hill- Irwin.
2. Hawking, D. F. Corporate Financial Reporting and Analysis (Text and Cases).. Irwin / McGraw-Hill.

ACN 610: ACCOUNTING INFORMATION SYSTEM

Accounting System Concepts: The Changing Role of the Accountant – Accounting Information Systems – AIS and MIS – Accounting as a System – Users of Accounting Information System – Management Structure – Models of Decision Making – Human Aspect of the AIS – Transaction processing – Computer Hardware and Software in AIS – Computerized Accounting Systems – Tools to implement Accounting System.

AIS in Operation Controls: Operation and Control of Purchases – Operation and Control of Sales – Operation and Control of Cash Transactions – Payroll Accounting – Inventory Control – Budgeting and Budgetary Control – Computer Assisted Operating Control Systems.

AIS in Management Control: AIS Characteristics and Criteria for Management Control – AIS Data Support for Management Control – AIS-MIS use Mix in Management Control – Accountants and Management Control Interface – Management Control Decision using AIS. Strategic Decisions: DSS, AIS and AI /E, AIS in Corporate Planning – Decision Support System (DSS) – Artificial Intelligence (AI) and Export Systems Operation and Evaluation.

References

1. Marshall B. Romney and Paul j.Stainbart , Accounting Information Systems ,  Prentice Hall.
2. Cerullo and Raval,Wong on Wing, Accounting Information Systems Wilkinson  ,John Wiley and sons
3. Rahman, M .and Halladay, Accounting Information Systems: Principles , Applications And future Directions, Prantice Hall –  Inc

ACN 611: ADVANCED AUDITING                                                                               Credits 3

Introduction to Auditing philosophy: Auditing philosophy – Methodology of auditing – Postulates of auditing.

Concepts in Auditing Theory: Development of auditing concepts – Evidence – Due audit care – Fair Presentation – Independence – Ethical conduct – Audit Risk – Materiality: Materiality and Economic Environment – Unknown Materiality concept – Consistency – Fairness.

Economic and Social Role of the Auditor and Auditing : Product attributes of the audit – The Stewardship Hypothesis – The Information Hypothesis – The Insurance Hypothesis – Power and Societal Role of auditing – A Political view of Corporate Auditing

The Audit Process: Planning the audit and the Audit Programme – Understanding the clients’ system and its evaluation – The Audit Chronology – The Audit Report.

Professional Ethics and The Auditing Environment: The Code of professional conduct – IFAC and Professional Ethics – Regulation of Accounting Profession – Self regulation – Public control of Accounting profession – Role of Financial Reporting Council – Quality Control within audit firms – Contemporary standards and Guidelines.

Auditing with the computer: The auditor and EDP – Import of Electronic Data Processing on Auditing – Auditing through the computer – Control framework for Electronic system.

Statistical Auditing: Sampling in auditing – Statistical sampling for auditors – Test of transactions – Computer and the audit test – Discovery sampling in auditing – Sampling in compliance tests of internal Accounting control – Sampling in substantive tests of details – Probability – Proportional – to – size sampling.

The Auditor and the Liability under Law: Accountants’ legal liability – Criminal liability – Civil liability – Case Laws.

State Audit and Public Accountability: Bureaucracy and State Audit – Audit of Economy, Efficiency – Effectiveness – Reforms in state audit – The Audit Expectation Gap – Corporate Governance – The causes, Developments and suggestions.

Current Issues in Auditing : Auditing in the Financial Service Sector – Small Company audit – Modern internal audit – Empirical research in Auditing – Direction of future research.

References:

1. N. Tandon, Auditing, S. Chand & Co
2. Aren and Lobbeche: Auditing – an – integrated approach, Prentice Hall
3. Whittington: Principles of auditing and other assurance services, McGraw Hill
4. Emile Woolf, Auditing Today (Latest Edition) Prentice Hall Inc.

ACN 613               Accounting Theory                                             3 Credits

Development of Accounting Theory: Historical Development.

Conceptual framework of Accounting and Reporting

Agency Theory and need for Accounting.

Signaling Theory and Accounting Information, Contingency Theory, Institutional Theory, Asymmetry of Information Theory, Bounded Rationality Theory and the Theory of Knowledge.

Income concepts: Accounting and Economic Income, Hick’s Theory of Income, Capital Maintenance, Hayek’s Capital Maintenance.

Hidden cost of control

Earnings Management: Earnings Forecast Model, Smoothing and Big Bath.

Incentive Scheme: Profit Sharing, Share ownership, Share options, Accounting for share options (IFRS2).

Contingencies and Disclosure, IAS 37

Fair Value Measurement, IFRS 13.

Accounting covenants and Loan Agreement

Capital Structure: Debt-equity, Free cash flow, Optimum Capital Structure, Nature of Assets and Capital Structure.

Test of uses of Accounting Information: Market efficiency, CAPM.

Intangibles: Goodwill, Copyright, Patents, Brands, Trademarks, RandD, IAS 38.

Valuation: Cost, Replacement, Appraised Value, Market Value, Present Value, Arbitrary Valuation, Tobins’ Q.

Regulation: IFRS, Standard setting process, GAAP, Differences in GAAP.

References :

1.Richard G. Schroeder, Myrtle W. Clark, Accounting Theory : Text and Readings, John Wiley and Sons., Inc.: NY

2.Dhiman Chowdhury, Incentives, Control, and Development: Governance in the Private and Public Sector with Special Reference to Bangladesh, Dhaka University, 2nd edition

3.Scott: Financial Accounting Theory, Pearson Education Asia

4.Craig Deegan and Unerman: Financial Accounting Theory, McGraw Hill

5.Porwel: Accounting Theory –an Introduction, Tata McGraw Hill

MGT 601: Theories of Organization and organizational Change                                                             Credits 3

Introduction to organization theory – an overview-the evolution of organization theory- organizational effectiveness

Comparing organizations-dimensions of organization structure

Contingencies- strategy-organization size – technology – environment – power-control

Organizations in action-the challenge of finding an appropriate structure-managing the environment- managing organizational change- managing organizational culture-managing organization growth and decline-innovation, knowledge management and organizational learning -gender and organizations

References:

1. Robbins :Organization Theory: Concepts and cases, 5 /E, Pearson Education Asia.

MGT 602: Management Decision Making                                                                                                    Credits 3

Dealing with uncertainty: risk and rationality-conflict/intrapersonal dynamics-chaos.

Research- research methods- diagnosis and systems thinking-model building.

Choice- money management-resource allocation- time management,

Implementation: interpersonal dynamics- power and politics- the cultural context.-ethics in decision-making.

Integrated case study

Reference:

1. Teale, Dispenza, Flynn, Currie:  Management Decision Making: Towards an Integrative Approach

MGT 603: Business Strategy and Policy                                                                                                        Credit #3

Strategic thinking and strategic planning; Analyzing an industry; Developing strategic business

plan; Assessment of organizational strength and weaknesses; Analysis of opportunities and

threats; Scanning internal and external environment; Formulating functional, corporate and

international level strategies; Evaluation of alternatives; Strategic decision making; Managing

strategic changes and Strategic control.

References:

1. Barney, Hesterly:  Strategic Management and Competitive Advantage: Concepts: International Version, 4 /E, Pearson Education Asia.

MGT 604: Value and Ethics in Management                                                                                                                3 Credits

Business ethics matters: what is it and why does it matter? – perspectives on business ethics and values-ethical issues in business-ethical theories and how to use them

Individuals’ responses to ethical issues-personal values in the workplace-values and heuristics-individual responses to ethical situation-whistleblower or witness?

Organizational responses to ethical issues-corporate responsibility, corporate governance and corporate citizenship-sustainability and the responsible corporation- ethical conformance: codes, standards, culture, leadership and citizen power

The international context-global and local values  – and international business-globalization and international business-moral agency at work and a modest proposal for affecting ethics in business-concluding integrative case studies

References:

1. Fisher, Lovell: Business Ethics and Values: Individual, Corporate and International Perspectives, 3 /E, Pearson Education Asia.

MGT 605                              Project Management                          3 Credits

Nature of project management – Definition – Features and types of project – Project life cycle – Elements and functions of project management – Project organization – Traditional management and project management – Qualities, functions and responsibilities of a project manager.

Project formulation and appraisal – Meaning of project formulation and appraisal – Steps in project formulation – Economic, social, financial, technical and managerial appraisal of project – Cost benefit analysis (SCBA – OECD) approach – UNIDO approach – Capital budgeting.

Market and Demand Analysis: Concept of forecast – Elements of a good forecast – Determinants of Demand – Demand forecasting Steps in market and demand analysis.

Project Risk Analysis: Definition of risk – Types of project risk –  Techniques of measuring risk –  Risk management process.

Planning and scheduling of projects: Steps in project planning and scheduling – Gantt chart – PERT – CPM time – Cost trade off – Planning at the national level.

Resource mobilization: Procedures for release of funds – Financing projects under ADP.

Project implementation: Steps in project implementation – Impediments of project implementation –  Guidelines to effective implementation.

Monitoring valuation and termination of projects: Techniques of monitoring – Precondition of effective monitoring – Methods of evaluation – Deferent status of project termination.

Project management in Bangladesh: Procedures of preparation and approval of development projects in Bangladesh – Organization and functions of planning commissions – ECNEC and IMED – Problems of project implementation in Bangladesh – An evaluation of JK project – JMP, and Modhopara Hard Rock Project.

References:

1. B.B. Goel, Project Management, Deep and Deep Publication
2. Jack R. Meredith; J. Mantel Jr. and Samuel, Project Management, John Willey & Sons
3.  Sky lark Chandha, Managing Project in Bangladesh, UPL.

MGT 606: Environmental Management                                                                                                        3 Credits

The International Business Environment -The Competitive Environment-The International Economic Environment -The Technological Environment -The International Cultural, Demographic and Social Environment-The Ecological Environment -The International Political Environment -The legal Environment -Globalization, challenges and changes

References:

1. Brooks, Weatherston, Wilkinson The International Business Environment: Challenges and Changes, 2 /E, Pearson Education Asia.

MGT 607         NGO Operations and Management                                                                                      3 Credits

Environment, philosophy, objectives, strategies, factions, structure and management of NGOs. Planning, implementation and control of NGO activities in field and office, budgeting and financing NGOs operations and capital expenditures, personnel

management etc. are covered.

MGT 608: International Management                                                           3 Credits

The global manager’s environment-assessing the environment—political, economic, legal, technological-managing interdependence: social responsibility and ethics.

The cultural context of global management- understanding the role of culture-communicating across cultures-cross-cultural negotiation and decision making.

Formulating and implementing strategy for international and global operations-formulating strategy-global alliances and strategy implementation-organizing structure, control systems, and labor relations.

Global human resource management-developing a global management cadre- motivating and leading

References: 1. Deresky:  global management: strategic and interpersonal

MGT 610. Organizational Change and Development                                                                                                 3 Credits

Organizational change and development: practice in context: introduction.-review of synthesis of context and practice-managers, trainers and developers as change agents-the pathology of organizational change: a study of uk manager’ experiences.

Practitioner perspectives on organizational change and development-the change practitioner: perspective on role, effectiveness, dilemmas and challenges-the complexity – clarity paradox.

Learning about change agency from the “reflections on practice” of other practitioners-transformational and cultural change- quality initiatives-organizational development processes and interventions-training and development initiatives.

Reflections on practitioner perspectives and reflections on practice-towards research-based organizational change and development-change agency practice – the future

References:

1. Bob Hamlin, Jane Keep, Ken Ash: Organizational Change and Development, Pearson Education Asia.
2. Wendell L. French and Cecil H. Bell, Organization Development. NJ: Prentice – Hall.
3. Robert D. Smither, John M. Houston and Sandra A. McIntire, Organization Development: Strategies for Changing Environment. New Delhi: Pearson Education Asia.

MGT 611: Management of Service Organizations                                                                       3 Credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of management of service organizations as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Services and the management process – the nature of services and its implications for the services management process -the characteristics of services -service classifications -towards an integrative view

The central role of the service concept -the strategic nature of the service concept – implementing the service concept -the service triangle as an integrative model – (focused factory idea)

Customer logic- building customer relationships: why and how – promotion -pricing – quality: the customer side

The human factor in service organizations-the crucial role of human resource practices in service organizations -competencies and learning -the role of empowerment – handling role stress among front-line employees- quality : the employee side

Operations management in service organizations- service operations management -managing capacity -managing facilities. -technologies for service operations -quality

An integrated approach – keeping track of the service concept. -the crucial role of service guarantees and service level agreements- managing innovation in a service environment. -fitting it all together

References:

1. Bart van looy -services management: an integrated approach, 2 /E, Pearson Education Asia.

MGT 613: PUBLIC SERVICES MANAGEMENT                                                                                       Credits 3

The objective of this course is to provide the students with basic understanding of the principles and concepts of public service management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Context of public services management: political context of public services management- social and economic context-new technologies and public management: issues for the information age-distinctiveness of public management- accountabilities-markets and bureaucracy

The manager’s task: strategic management- managing human resources-financial management-marketing for the public services-managing networks-managing performance-managing change

The public services assessed: public service culture-ethics and management-responsive public services-comparative public services management

References:

Rose, Lawton: Public Services Management

MGT 614: Logistics and Supply Chain Management                                 3 credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of Logistics and Supply Chain Management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Logistics, the Supply Chain and Competitive Strategy- Logistics and Customer Value-Measuring Logistics Costs and Performance-Creating the Responsive Supply Chain-Strategic Lead-Time Management-The Synchronous Supply Chain-Managing the Global Pipeline-Managing Risk in the Supply Chain -Overcoming the Barriers to Supply Chain Integration- Entering the Era of Network Competition

References: 1. Martin Christopher: Logistics and Supply Chain Management

MGT 615:   Technology Strategy for Managers and Entrepreneurs                                                                   3 Credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of Technology Strategy for Managers and Entrepreneurs as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Understanding Technological Change-Technology Evolution-Technology Adoption and Diffusion    Sources of Innovation

Coming up with Innovations -Selecting Innovation Projects-Customer Need-New Product Development Benefiting from Innovation-Patents-Trade Secrets, Trademarks, and Copyrights -Capturing Value from Innovation-Competitive Advantage in High Tech Industries-Technical Standards-Strategy in Networked Industries

Formulating Technology Strategy-Collaboration Strategies-Strategic Human Resource Management of Technical Professionals-Organization Structure for Technology Strategy

References:

1. Shane, Technology Strategy for Managers and Entrepreneurs

MGT 616: Innovation Management                              Credits #3

The objective of this course is to provide the students with basic understanding of the principles and concepts of innovation management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Understanding Innovation and Creativity-Innovation in    context-Creativity and innovation

Strategic Focus – Setting a Direction-Strategy and  innovation-Technology strategy

Structure for New Product Development – Frameworks-Innovation process management-Optimizing innovation  decision-making and portfolio management-Innovation performance measurement

Aligning People – Culture and Structure-People, leadership and structure for innovation-Culture and climate for innovation-Innovation in a global world

Execution Within a Structured Development Process-Market learning-Design and manufacture for innovation-Supply chain management and innovation-Knowledge management and learning for innovation

References:

1. Pervaiz, Shepherd: Innovation Management: Context, strategies, systems and processes

MGT 617: Quality Management                                     Credit 3

The objective of this course is to provide the students with basic understanding of the principles and concepts of quality management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Understanding quality concepts-differing perspectives on quality-quality theory -global supply chain quality and international quality standards

Designing and assuring quality-strategic quality planning -the voice of the customer -the voice of the market -quality and innovation in product and process design -designing quality services – managing supplier quality in the supply chain

Implementing quality-the tools of quality -statistically based quality improvement for variables-statistically based quality improvement for attributes -six-sigma management and lean tools

Forever improving the quality system-managing quality improvement teams and projects-implementing and validating the quality system

References:

1. Foster: Managing Quality: International Version, 4 /E, Pearson Education Asia.

MGT 618: E-Business and E-Commerce Management                                                                                              Credits 3

Introduction-introduction to e-business and e-commerce-e-commerce fundamentals-e-business infrastructure-e-environment

Strategy and applications- e-business strategy-supply chain management- e-procurement-e-marketing-customer relationship management

Implementation-change management-analysis and design-implementation and maintenance

References:

1. Chaffey, E-Business and E-Commerce Management: Strategy, Implementation and Practice, 5 /E, Pearson Education Asia.

FIN 601: CORPORATE FINANCE                                                                                                                 3 Credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of corporate finance as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Corporate finance: theory and evidence- empirical perspectives on the financial characteristics of publicly traded u.s. Nonfinancial firms.-valuation and financing decisions in an ideal capital market.- separation of ownership and control, principal-agent conflicts, and financial policies.-information asymmetry and the markets for corporate securities.-the roles of government, securities markets, financial institutions, ownership structure, board oversight, and contract devices.-the leverage decision.

Analyses of the firm and the valuation of equity and debt.-industry analysis and financial policies and strategies.-the firm’s environment, governance, strategy, operations, and financial structure.- market efficiency, event studies, cost of equity capital, and equity valuation.-corporate bonds: terms, issuance, and valuation.

Managing equity and debt.-private equity and venture capital.- initial public offerings of stock.- managing internal equity and seasoned equity offerings.-dividend policy and stock repurchases.- corporate liabilities: strategic selections of lenders and contract terms.

The markets for corporate control.-mergers, acquisitions, takeovers, and buyouts.-financial distress and restructuring.-debt restructuring, being acquired, bankruptcy, reorganization, and liquidation.

Organizational architecture, risk management, and security design. Organizational architecture, risk management, and security design

References

1. Ogden, C. Jen O’Connor Advanced Corporate Finance
2. Copeland, Weston, Financial Theory and Corporate Policy.

1. Ross, Westerfield, Jordan, Fundamentals of Corporate Finance

FIN 602: Advanced Financial Management                                                                                                  Credits 3

The objective of this course is to provide the students with basic understanding of the principles and concepts of Advanced Financial Management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Introduction: Finance: An independent academic discipline- Goals of business and financial management –Agency problems- Future of financial management, Financial Markets.

Time Value of Money: Discounting – Compounding – Risk and Return – Portfolio Theory- CAPM- Valuation Concepts- Valuation Models.

Sources of Funds: Short Term – Intermediate Term – Long Term- Cost of Capital: Weighted Average Cost of Capital.

Capital Budgeting: Capital Budgeting under certainty – Methods of project appraisal.

Capital Structure: Capital Structure vs. Financial structure, Theories of Capital Structure: Net Operating Income (NOI) Approach, Net-Income (NI) Approach, Traditional Approach,

Factors Influencing the Capital Structure in Practice.

Dividend Policy: Factors influencing Dividend Policy, Dividend Stability, Rationale for low and High pay out Ratio, Dividend vs. Capital Gains; What do investors prefer? Residual Theory of Dividends and Dividend Irrelevance.

Lease Financing: Types of Lease; Factor Affecting the Leasing Decision, Evaluation by the Lessee, Evaluation by the Lessor, Lease vs. Purchase, Lease vs. Hire Purchase, Arguments for and against Leasing.

Options, Warrants, Convertibles, Forwards and Financial Futures: Options – Put and Call Option, Implications of Option Pricing for Corporate Financial Policy, Warrent vs. Convertibles, Financial Futures.

Mergers: Rationale for Mergers, Types of Mergers, Basic Guidelines for Mergers, Methods of Payment for Mergers, Financial Evaluation of the Methods of Payments, Demergers, Reasons for Demergers.

Risk and Risk Management: Types of risk handled by Risk Managers, Risk Recognition, Risk Management Techniques, Risk Control Tools, Funding of Risk.

Financing Small Firms: Problems and Sources of financing small firms and industries, Role of BSCIC and other similar Institutions in Bangladesh.

Working Capital Management: Concept of Working Capital – Factors determining working capital – Test of working capital policies – Alternative strategies for financial working capital.

Financial Analysis: Techniques of analysis of Financial Statements – Distress Analysis – Statement of Changes of financial position.

Security Analysis: Efficient Capital Market – Valuation of Securities – Fundamental Theory – Technical Theory – Random Walk Theory – Bond Valuation – Pref. Share Valuation – Ordinary Share Valuation.

References:

1. Brigham, E. F. and M. C. Ehrhardt.  Financial Management: Theory and Practice,  South-Western.
2. Van Horne, J. C. Financial Management and Policy. Prentice- Hall of India Private Limited.

FIN 603:        Portfolio Management                                                                                                                               Credits: 3

The objective of this course is to provide the students with basic understanding of the principles and concepts of portfolio Management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Background-Introduction to Modern Investment Theory.-Securities and Markets.-Some Statistical Concepts-Combining Individual Securities into Portfolios.

Portfolio Management-Finding the Efficient Set.-Factor Models-Asset Allocation.

Asset Pricing Theories and Performance Management-The Capital Asset Pricing Model-Empirical Tests of the Asset Pricing Model-The Arbitrage Pricing Theory-Measuring Portfolio Performance with Asset Pricing Models-Measuring Performance without Asset Pricing Models.

Interest rate and Bond Management-The Level of Interest Rates-The Term Structure of Interest Rates-Bond Portfolio Management-Interest Immunization.

Derivative Securities-European Option Pricing-American Option Pricing-Additional Issues in Option Pricing-Financial Forward and Futures Contracts.

Taxes, Stock Valuation and Market Securities-The Effect of Taxes on Investment Strategy and Securities Prices- Stock Valuation-Issues in Estimating Future Earnings and Dividends- Market Efficiency: The Concept-Market Efficiency: The Evidence.

References:

1. Haugen -Modern Investment Theory, 5 /E, Pearson Education Asia.

FIN 604            International Financial Management                                                                                   Credits: 3

The objective of this course is to provide the students with basic understanding of the principles and concepts of International Financial Management as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Introduction to Foreign Exchange Markets and Risks-Globalization and the Multinational Corporation-The Foreign Exchange Market -Forward Markets and Transaction Exchange Risk -The Balance of Payments-Exchange Rate Systems

International Parity Conditions and Exchange Rate Determination-Interest Rate Parity-Speculation and Risk in the Foreign Exchange Market-Purchasing Power Parity and Real Exchange Rates-Measuring and Managing Real Exchange Risk -Exchange Rate Determination and Forecasting

International Capital Markets-International Debt Financing-International Equity Financing- International Capital Market Equilibrium- Political and Country Risk

International Corporate Finance- International Capital Budgeting -Additional Topics in International Capital Budgeting- Risk Management and the Foreign Currency Hedging Decision

Managing Ongoing Operations – Financing International Trade- Management a Multinational’s Net Working Capital

Foreign Currency Derivatives-Foreign Currency Futures and Options-Interest Rate and Foreign Currency Swaps

References:

1. Bekaert, Hodrick:  International Financial Management: International Edition

FIN 605: Capital Budgeting and Investment Analysis-                                                                                                       3 Credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of Capital Budgeting and Investment Analysis as well as their applicability and relevance in real-world situation. The course incorporates the following topics:

Introduction to Capital Budgeting- Capital-Budgeting Principles and Techniques-Estimating Project Cash Flows-Real Options and Project Analysis- Risk in Capital Budgeting-Estimating the Project Cost of Capital-Corporate Strategy and the Capital Budgeting Decision.

References:

1. Alan C. Shapiro -Capital Budgeting and Investment Analysis

FIN 606: Management of Banks and Development of Financial Institutions                                                         3 Credits

The objective of this course is to provide the students with basic understanding of the principles and concepts of Management

of Banks and Development of Financial Institutions as well as their applicability and relevance in real-world situation. The

course incorporates the following topics:

The principles of banking and banking systems, The sources and uses of funds, Financial Statement of Bank, Performance Evaluation of Bank, Liability management and Asset management

Finacial Statement of Insurance Companies, Advanced topics on the nature of risks faced by individuals, groups, organizations, and society as a whole and the availability and selection of insurance coverage.. Overview of premium Calculation, Reinsurance, Repayment .

dilemma of liquidity vs. profitability; estimating liquidity requirement; theories of banks’ liquidity; Risk management using Asset backed Securities, Futures, Options, Swap and Other hedging Tools, Investment function of bank,: Liquidity and Reserve Management, Managing and pricing Deposit Services, Managing Non deposit Liabilities and Other Sources of Borrowed Funds, Different Sources of Fee Income,  management of capital funds; Loans to Business and Consumers, managing Acquisition and Merger in Banking.

References:

1. Peter S. Rose. Sylvic Hudgin: Bank Management and Financial Services
2. A.A. Khan: Bank Fund Management
3. R.L. Robinson, The Management of Bank Fund

FIN 607: Management of Insurance Business              Credits: 3

Introduction- Banks- Insurance – Mutual Funds and Hedge Funds-Financial Instruments- How Traders Manage Their Exposures-Interest Rate Risk-Value at Risk-Volatility- Correlation and Copulas-Regulation, Basel II, and Solvency II-Market Risk VaR: Historical Simulation Approach-Market Risk VaR: Model-Building Approach- Credit Risk: Estimating Default Probabilities-Credit Risk Losses and Credit VaR ABSs, CDOs, and the Credit Crunch of 2007-Scenario Analysis and Stress Testing- Operational Risk-Liquidity Risk- Model Risk-Economic Capital and RAROC- Risk Management Mistakes to avoid

References:

1. Hull; Risk Management and Financial Institutions: International Edition, 2 /E, Pearson Education Asia.

FIN 609: Corporate Governance                                                                                                                                     Credits: 3

Corporations and Corporate Governance-Executive Incentives-Accountants and Auditors-The Board of Directors-Investment Banks and Securities Analysts-Creditors and Credit Rating Agencies-Shareholders and Shareholder Activism-Corporate Takeovers: A Governance Mechanism? -The Securities and Exchange Commission and the Sarbanes-Oxley Act-Moral Hazard, Systemic Risk and Bailouts-Corporate Citizenship

References:

1. Kim, Nofsinger, Mohr: Corporate Governance: International Edition, 3 /E, Pearson Education Asia.

FIN 611: Public Finance Management                                                                                                                           Credit: 3

The objective of this course is to provide the students with basic understanding of the principles and concepts of Public Finance

Management as well as their applicability and relevance in real-world situation. The course incorporates the following

topics:

The organization and development of public services-public services and the public sector-Public sector and public services: provisioning and financing – Configuration of the public sector and public services-The importance of financial management in public service organizations-Financing public services-Patterns of public  expenditure-Sources of public services finance –Taxation-User charge- Government borrowings-Other source- Framework of public expenditure-Planning and financing of public services-Allocating resources to public services-Public service trends and the impacts on financial management practices-Financial Management of Public Services- Managing strategic change in public services-Financial modeling-Capital investment appraisal techniques-Budgeting Systems and budget management in public service organization- Pricing public services- Improving performance in public services-The nature and role of financial information systems in public service organizations- Financial control and governance in public service organizations-The organization and staffing of the modern public service finance function-Future trends in public services

References:

1. Malcolm Prowle: Managing and Reforming Modern Public Services: The Financial Management Dimension, Pearson

FIN 613: International Banking                                                                                                                                       Credits: 3

Structures and Functions -Introduction-A Brief History of International Banking-Banking Systems Around the World-International Commercial Banking-International Investment Banking-International Retail and Private Banking- Offshore Financial Centers-Banking on the Foreign Exchange Market.

Risk Management – Bank Failures-Supervision and Regulation- Risk Management- Money Laundering- Derivatives-Country Risk and Global Debt Crises-Emerging Trends in Global Banking

References:

1. Hughes- International Banking: Text and Cases, Prentice Hall

FIN 615: Options, Futures and Other Derivatives                                                                                                         Credits: 3

The objective of this course is to provide the students with basic understanding of the principles and concepts of Options,

Futures and Other Derivatives as well as their applicability and relevance in real-world situation. The course incorporates the

following topics:

Introduction- Mechanics of Futures Markets- Hedging Strategies Using Futures-Interest Rates- Determination of Forward and Futures Prices- Interest Rate Futures- Swaps-Securitization and the Credit Crisis of 2007- Mechanics of Options Markets-Properties of Stock Options- Trading Strategies Involving Options- Binomial Trees-Wiener Processes and Ito’s Lemma-The Black-Scholes-Merton Model-Employee Stock Options- Options on Stock Indices and Currencies-Options on Futures- Greek Letters-Volatility Smiles- Basic Numerical Procedures- Value at Risk- Estimating Volatilities and Correlations-Credit Risk- Credit Derivatives-Exotic Options- More on Models and Numerical Procedures-Martingales and Measures-Interest Rate Derivatives: The Standard Market Models- Convexity, Timing, and Quanto Adjustments- Interest Rate Derivatives: Models of the Short Rate- Interest Rate Derivatives: HJM and LMM- Swaps Revisited-Energy and Commodity Derivatives- Real Options- Derivatives Mishaps and What We Can Learn from Them-Derivatives markets in developing countries

References:

1. Hull: Options, Futures and Other Derivatives: Global Edition, 8 /E, Pearson Education Asia.

FIN 617: Risk Management and Financial Institutions                                                                                                    Credits: 3

The objective of this course is to provide the students with basic understanding of the principles and concepts of Risk

Management and Financial Institutions as well as their applicability and relevance in real-world situation. The course

incorporates the following topics:

Introduction- Banks- Insurance – Mutual Funds and Hedge Funds-Financial Instruments- How Traders Manage Their Exposures-Interest Rate Risk-Value at Risk-Volatility- Correlation and Copulas-Regulation, Basel II, and Solvency II-Market Risk VaR: Historical Simulation Approach-Market Risk VaR: Model-Building Approach- Credit Risk: Estimating Default Probabilities-Credit Risk Losses and Credit VaR ABSs, CDOs, and the Credit Crunch of 2007-Scenario Analysis and Stress Testing- Operational Risk-Liquidity Risk- Model Risk-Economic Capital and RAROC- Risk Management Mistakes to avoid

References:

1. Hull:  Risk Management and Financial Institutions: International Edition, 2 /E, Pearson Education Asia.

FIN 619: Electronic Banking                                                                                                                                                             3 credits

Overview of E-commerce and banking. Issue of risk and security; EDI, E-commerce and Internet; Risk in Insecure System; Risk Management; E-Banking and E-Payment Systems:

Checks, Collections, debit and Credit Cards, Lock Box, Clearing House; Transaction Processing,

Cryptography and Authentication; Future of E-Banking

References:

1. Shah Mahmood, E-Banking Management: Issues, Solution and Strategies, IIBM

HRM 601: Strategic Human resource Management                                                                                                  Credits: 3

Managing shr in a complex and uncertain Organizational, social and economic context-organizations, strategies and human resourcing-managing uncertainty or managing uncertainly?-employment law and human resourcing strategies-ethics and strategic human resourcing

Human resourcing policies in practice-equal opportunities and diversity management-assessment, selection and evaluation- performance management and performing management-reward strategies and paying for contribution-managing employee exits- human resourcing in international organizations

Managing individual and Organizational changes and transitions-knowledge, organizations, strategies and human resourcing-managing processes of human resource development-developing managers and managerial capacities

Managing employments and other Human resourcing relationships-Strategic choice in patterns of employment relationships-Employee participation, involvement and communications-Managing consulting and consultancy relationships.

References:

1. Leopold: The Strategic Managing of Human Resources, 2 /E, Pearson Education Asia.

HRM 602: Performance Management                                                                                                                           Credits#3

Performance Management and Reward Systems in Context- Performance Management Process-Performance Management and Strategic Planning-  Defining Performance and Choosing a Measurement Approach-Measuring Results and Behaviors-Gathering Performance Information-Implementing a Performance Management System-Performance Management and Employee Development-Performance Management Skills-Reward Systems and Legal Issues- Managing Team Performance

References:

1. Aguinis: Performance Management: International Edition, 2 /E, Pearson Education Asia.

HRM 603: Career Planning and development                                                                                                                              Credit# 3

Career perspectives-Individual careers: career choice and career stages- Individual careers and career models-Organizational career systems-The dynamic nature of career management -Career management practices-Global career management-Managing career diversities- the future of career management

References:

1. Baruch, Managing Careers: Theory and Practice, Prentice Hall

HRM 604:  Leadership, Power and Influence                                                                                                                               3 credits

Theory, principles and practices of leadership- basic human behavior pattern, leadership theories and styles, types of leadership, team building and team management.

References:

1. Yukl, Leadership in Organizations: Global Edition, 7 /E, Pearson Education Asia.

HRM 605: Managerial Negotiation                                                                                                                                                                 Credits:  3

Defining Negotiation and Its Components-Personality-Conflict-Negotiation Style-Key Negotiating Temperaments-Communicating in Negotiation-  A Note on Cultural and Gender Differences-Interests and Goals in Negotiation-Understanding the Importance of Perception in Negotiation-Effects of Power in Negotiation-Asserting Yourself-Principles of Persuasion-Rules of Negotiation and Common Mistakes-The Negotiation Process and Preparation-Alternative Styles, Strategies, and Techniques of Negotiation- Team Negotiation-Negotiation in Leadership and Public Relations-Third-Party Intervention-Using Your Personal Negotiating Power-Post-Negotiation Evaluation

References:

1. Budjac Corvette :Conflict Management, Prentice Hall
2. Barbara A., Ph.D. Conflict management, A Practical Guide to Developing Negotiation Strategies, Prentice Hall
3. Roy J. Larchi, David M. Sauders, Managerial Negotiation, McGraw Hill

 

HRM 606:  Human Resources Planning and Development                                                        3 credits

Understanding of the role of the manpower planning and its personnel policy in modern organizations. techniques of developing and implementing personnel policy, environmental trend analysis, manpower planning models, manpower needs and personal information system to forecast manpower needs and consideration of some indicators of manpower effectiveness, Historical, economic, cultural, legal, political, and other factors for formulating policy decision, management of labor policy and policy to reduce the differences between management and their workforces.

References:

1. Walker, Human Resource Planning , Pearson Education Asia

HRM 607: Industrial Relations in a Global Economy                                                                                                                 3 credits

Interactions between and among workers, management, and the state shape and define the structure and experience of work, IR Theory; employment relations– the economic paradigm; IR dynamics; theory of unionism; non-union

worker voice and IR theory; alternate paradigms of industrial relations; comparative IR theory; public policy and IR theory; integration and synthesis.

References:

1. Carrell, Heavrin  Labor Relations and Collective Bargaining: Global Edition, 9 /E, Pearson Education Asia.

HRM 608: Organization and Conflict Management                                                                                                                   3 credits

Strategies essential to successful negotiations and mediation, nature of negotiation, distributive and integrative bargaining, ethical issues, planning and preparation, intercultural differences, bargaining style and personality, the role of power, strategy and tactics – coalition behavior, communication, persuasion, conflict resolution and multi-party negotiation. Case studies.

References:

1. Coltri Alternative Dispute Resolution: A Conflict Diagnosis Approach, 2 /E, Pearson Education Asia.

HRM 609: Compensation Management                                                                                                                                       3 credits

Managing employee-compensation , the current state of compensation decision-making and evaluation of  recent studies contribution to the improvement of such decisions. The strategic use of compensation systems for attracting, motivating, and retaining employees is particularly stressed, job evaluation, salary surveys; pay-for-performance programs; legal issues; the design and evaluation of employee benefits packages.

References:

1. Joe Martocchio: Strategic Compensation: A Human Resource Management Approach: International Edition, 6 /E, Pearson Education Asia.

HRM 610: Human Resource Development                                                                                                                                  Credits #3

The Emerging Concept of HRD-The Relationship Between HRD and HRM-The Contribution of HRD to Strategic Management- Strategic HRD-Operating in a Global Environment-HRD Roles and Relationships-Managing Change from an HRD Perspective-The Impact of New Organizational Forms on HRD – The Virtual Organization-HRD and TQM-The Learning Organization-HRD for SME-Outsourcing – What Should Go Out and What Should Stay In-Marketing HRD Functions and Activities- How HRD can Contribute to Achieving Synergy Amongst Business Sub

Units-The Role of HRD in Management Development-The Strategic Role of Managing Learning Processes-The Role of Managers in HRD-The Role of Staff in HRD-Benchmarking and HRD-The Corporate University-Non Employee Development-Career Development in Downsized Organizations – The Contribution of HRD to Business Ethics, Managing Diversity and

Environmentalism.

References:

1. Walton: Strategic Human Resource Development, Financial Times Management
2. Warner, Human Resource Development, McGraw Hill

MIS 601 Advanced Management Information Systems                                                                                                            Credit #3

This is an advanced course designed to provide a managerial understanding and approach to the technical subject of Information Technology Management. The course will illustrate the important role that information systems play in an organization; and provide the student with a background to understand the subject and a foundation upon which to build his or her management decisions. Topics include Managing Information Assets, IT Technology and Strategy and IT Technology and Organization. This course is the capstone course for your degree. It focuses on issues faced by the CIO in modern organizations.

 

References:

1.       McLeod and Schell: Management Information System, Prentice Hall

MIS 603: SYSTEM ANALYSIS AND DESIGN                                                                                                            Credit 3

Overview of Systems Analysis and Design; Software application today – the changing scenarios –Introduction to different methodologies and structured System Analysis – Problem identification – requirement analysis: tools and techniques feasibility analysis – Operational, Technical and Economical Feasibility – details of SDLC approach. Business Systems Concept; Systems Development Life cycle; Project Selection; Feasibility Study. Tools for Analysis and Design of Business Systems; Methodologies Available; Need for structured Techniques; Structured Techniques Available. System Requirement Specifications and analysis; Data Flow Diagrams; Data Dictionaries; Process Organization and Intersections; Decision Analysis; Decision Trees and Tables; Expansion, Explosion and Normalization. Detailed Design; Modulation; Module specification File Design; Data Base Design. System Control and Quality Assurance; Documentation Tools; Testing Technology Available; System Control and Audit Trails; System Administration and Training; Conversion and Operations Plan. Hardware and Software Selection; Hardware Acquisition; Benchmarking, Vendor Selection, Operating System Selection, Language Processors, Performance and Acceptance Testing Criteria.  Managing Data Processing in an Organization; Data Processing Setup; Project Management Techniques for Managing Software Projects.

References :

1. Awad. Elias M. Systems Analysis and Design. Prentice Hall of India
2. Coad, Peter and Edward, Yourdon. Object-Oriented Analysis. Yourdon Press
3. Hawryszkiewyez, IT. Introduction to System Analysis and Design. Prentice Hall of India.
4. Macro, T.D. Structured Analysis and System Specification. Yourdon Press
5. Rajaram, V. Analysis and Design of Information Systems. Prentice Hall of India
6. Van Over, David, Foundations of Business Systems. Dryden Press
7. Shitten, J L. etc System Analysis and Design Methods. Galgotia

MIS 607: DATABASE MANAGEMENT SYSTEMS                                                                                   Credit #3

Data Processing Concepts; Data Structures; File Processing and Access Methods; Taxonomy of Data Management Systems; Various Data Base Management Models. Evaluation of Commercially Available Software  Systems with Managerial Emphasis on Tradeoffs Among Cost, Capacity, and Responsiveness; Functions of Transaction Processes and their Communications Interface with Database Management Systems; Distributed Data Structures; Normalizations and Logical Design; Query Languages for Relational Database Management Systems, Study of a Relational Database Management System for Successful Implementation of Distributed System; Structured Query Language. Distributed Data Base Systems; On-line Data Bases; Object Oriented Data Bases. Managerial Issues Related to Data Base Management;  Evaluation Criteria; Performance Analysis; Recovery Issues; Re-Organization Problems; Implementation  and Maintenance Issues; Database Administration

References:

1. Coad, Peter and Edward, Youdon. Object-Oriented Analysis. Yourdon Press.
2. Kroeke David M. Database Processing: Fundamentals, Design, Implementation,
3. McFadden, Fred R and Hoffer, Jeffrey, A. Database Management. Cummings.

.

MIS 605: Data Structure and Algorithm                                                                                                                        Credit #3

Java Programming Basics, Object-Oriented Design, Arrays, Linked Lists, and Recursion, Analysis Tools, Stacks and Queues, Lists and Iterators, Trees, Priority Queues, Maps and Dictionaries, Search Trees, Sorting, Sets, and Selection, Text Processing, Graphs, Memo

References:

Michel J Goodrich and Roberto Tamassia, Data Structure and Algorithm in Java, John Wiley

MIS 609: E-COMMERCE and Web Page Design                                                                                                        Credit #3

Introduction to E-commerce; Definition- Forces Fueling E-commerce – Industry framework – types -.Internet Services Providers – Internet access providers – Internet Vs. Online Services; WWW: Concepts – Technology – Applications – Electronic Payment Systems: Electronic Payment Technology – Digital Cash – electronic check­ On-line Credit Card; Electronic Commerce and Banking: Changing dynamics in the Banking Industry – Home banking Implementation approaches – Open V s Closed models – Management issues in online Banking – Electronic Commerce and Retailing – changing retail Industry Dynamics – Online retailing – Management challenges – Electronic Commerce and online publishing: Online publishing Strategies – Approaches ­Advertising and online publishing – Digital copyrights and Electronic publishing; Intranets and Supply Chain Management – Managing retail supply chains – Supply chain application software – Intranets and customer asset Management Customer asset management basics -: online sales force – online customer service and support -.Technology and Marketing strategy; Intranets and Manufacturing: Integrated logistics,  Agile Manufacturing “‘ Emerging Business requirements ‘- Manufacturing Information Systems – Intranet based manufacturing logistics Management; Intranets a Corporate Finance: Financial Systems – Financial Intranets-Software modules in Financial Information System-Transaction Accounting – Inventory Accounting Payment Management – Treasury and Cash Management- Human Resource Management Systems -size-structure of Financial Software Markets – The Corporate Digital Library – Intelligent Agents.

References

1. Cady, G:H: and part McGreger, The Internet. BPB Pub
2. Mann, Catherine. L. Global Electronic Commerce. Institute for International Economics

MIS 613: Data Mining                                                                                                                                                       Credit #3

Introduction :What Motivated Data Mining? Why Is It Important?  So, What Is Data Mining?  Data Mining—On What Kind of Data? Data Mining Functionalities—What Kinds of Patterns Can Be Mined? Are All of the Patterns Interesting?  Classification of Data Mining Systems Data Mining Task Primitives, Integration of a Data Mining System with

a Database or Data Warehouse System, Major Issues in Data Mining 36

Data Preprocessing: Why Preprocess the Data?  Descriptive Data Summarization -Data Cleaning: Data Integration and Transformation ,Data Reduction- Data Discretization and Concept Hierarchy Generation

Data Warehouse and OLAP Technology: An Overview,  What Is a Data Warehouse? A Multidimensional Data Model, Data Warehouse Architecture,  Data Warehouse Implementation -From Data Warehousing to Data Mining

Data Cube Computation and Data Generalization: Efficient Methods for Data Cube Computation -Further Development of Data Cube and OLAP-Technology, Attribute-Oriented Induction—An Alternative

Method for Data Generalization and Concept Description

Mining Frequent Patterns, Associations, and Correlations :Basic Concepts and a Road Map  Efficient and Scalable Frequent Item set Mining Methods,  Mining Various Kinds of Association Rules, From Association Mining to Correlation Analysis ,Constraint-Based Association Mining

Classification and Prediction: What Is Classification? What Is Prediction? Issues Regarding Classification and Prediction, Classification by Decision Tree Induction, Bayesian Classification  Rule-Based Classification, Classification by Back propagation, Support Vector Machines  Associative Classification: Classification by Association, Rule Analysis, Lazy Learners (or Learning from Your Neighbors), Other Classification Methods,  Prediction  Accuracy and Error Measures, Evaluating the Accuracy of a Classifier or Predictor  Ensemble Methods—Increasing the Accuracy,  Model Selection

Cluster Analysis: What Is Cluster Analysis? Types of Data in Cluster Analysis, A Categorization of Major Clustering Methods, Partitioning Methods, Hierarchical Methods, Density-Based Methods Grid-Based Methods, Model-Based Clustering Methods, Clustering High-Dimensional Data  Constraint-Based Cluster Analysis, Outlier Analysis

Mining Stream, Time-Series, and Sequence Data :Mining Data Streams ,Mining Time-Series Data, Mining Sequence Patterns in Transactional Databases Mining Sequence Patterns in Biological Data

Graph Mining, Social Network Analysis, and Multi relational Data Mining ,Graph Mining Social Network Analysis,  Multi relational Data Mining

10. Mining Object, Spatial, Multimedia, Text, and Web Data: Multidimensional Analysis and Descriptive Mining of Complex, Data Objects ,Spatial Data Mining, Multimedia Data Mining,

Text Mining,  Mining the World Wide Web 628

11. Applications and Trends in Data Mining: Data Mining Applications ,Data Mining System Products and Research Prototypes, Additional Themes on Data Mining, Social Impacts of Data Mining. Trends in Data Mining

References:

1. Jiawei Han and Micheline Kamber, Data Mining:Concepts and Techniques, Morgan Kaufmann

MIS 611: Computer Networking and data communication                                                                                       3 Credits

References:

1. Behrouz A forouzan, Data communication and Networking, McGraw Hill Education

MIS 615: Enterprise Resource Planning

Enterprise Resources Planning: Evolution of ERP-MRP and MRP-II problems of system islands-need for system integration and interface-early ERP Packages-ERP products and Markets-opportunities and problems in ERP selection and implementation; ERP implementation: Identifying ERP benefits team formation-Consultant intervention-Selection ERP-Process implementation-Integrating with other system; Post ERP; Modules in ERP: Business Modules of ERP Package; Reengineering Concepts: The emergence of reengineering concept – of business process-rethinking of process – Identification of re-engineering need-preparing for re-engineering-implementing change – change management – BRP and ERP; Supply Chain Management: The Concept of value chain differentiation between ERP and SCM-SCM for customer focus-need and specificity of SCM-SCM scenario in India-products and markets of SEHL issues in selection and implementation of SCM solutions – CRM solutions; E-Business: Introduction to 1-Net technologies – Evolution of E-commerce, EDI and E-Business: business opportunities – basic and advanced business models on internet – internet banking and related technologies – security and privacy issues – technologies for E-Business. Future and Growth of E-Business.

References:

1. Mary Sumner, Enterprise Resource Planning, Prentice Hall

MIS 617: Decision Support and Expert System

Overview of decision support systems and their types, normative, behavioral theories and cognitive biases in decision making, DSS Architecture, Introduction to DSS development tools, Modeling and decision analysis (preferably by using Excel), Programming concepts (Linear Programming), Review of Database Concept (with Oracle), Overview of OLAP and data mining, Introduction to data warehousing, Group Support System, Artificially Intelligent Decision Support System: tools and applications, discussion of design appropriateness, risk assessment and implementation issues of DSS. The course will provide the students with the opportunity to design a simple decision support system and to evaluate and justify the design, expert systems, artificial intelligence, executive information systems, neural networks and others.

References:

1. Frada Burstein, C. W. Holsapple,  Handbook on Decision Support Systems, Springer

MIS 619: Application Development using oracle

 

Refresher to Oracle RDBMS: Defining a data base. Defining columns and keys, normalising the design, minimising redundancy, Organization of data in Oracle, Oracle tools; SQL and PL/SQL/PL SQL command summary – data types, operators DML, DDL, PL/SQL control structures – Error handling; ORACLE FORMS Module: Application development using FORMS 5, organization of FORMS, painting canvas, default from Forms process, trigger commands syntax, execution of forms: Report  Module: Types of reports, formalising the report, calculated fields, group settings, modifying, Text settings, previewing a report, running a report; Oracle Utilities: Exporting and importing data base information, loading data from foreign files, Backup and recover; Graphics Module: Designing graphics – Integrating graphics with forms and reports. Building Application: Business analysis, entity relationship model, normalisation data integrity, data base, updation, transactions, planning and designing the forms for updation and enquiry managerial report generation (Individual groups to identify projects and build their own application)

References

1. Bayross, Ivan, Commercial Application Development Using Oracle Developer  2000, BPB Pub.
2. Mullar, Robert J. Oracle Developer 2000, Hand Books, Oracle Press.

MIS 620:e-CRM

Introduction: Knowledge Management, e-Business, and CRM. The New Economy’s New Face, How we Got Here. The Long-Winded Road. The New-New imperatives. Understanding E-Business: CRM and KM, The New Digital Landscape, Getting Down to e-Business, Customer Relationship Management.

A Roadmap for Success: The Knowledge-Enabled Customer Relationship Management Development and Development Phase III: Leadership, Change Management, Measurement and Refinement.

Aligning Strategy and Technology Choices: Getting Past the Innovator’s Dilemma. The KCRM Strategic Framework. Analyzing the Business Environment. Understanding the context Strategic Technology.

Audit and Analysis: Why Audit Customer Knowledge? Initiating the Audit. Reference Measures and Methodological Choices. The Audit Method. Documenting Customer Knowledge Assets Using the Audit Results to Drive KCRM.

Building an Implementation Team: Task and Expertise, Team Composition. Leadership, Risk Assessment Common Pitfalls.

Blueprinting the Technology Infrastructure: Design Challenges. The Customer Lifecycle. Customer Knowledge Management: Technology Framework. The KCRM Architecture Integration. Long-Term Considerations.

Result-Driven Development and Deployment: Hidden Costs and other Surprises. An overview of Big-Bang, Systems Development Methods. Looking  Beyond the waterfall. Result Driven Incremental.

References

1. Alex Berson, Stephen Smith, Kurt Threarling; Building Data Mining Applications for CRM, Tata McGraw Hill
2. Sichael J.A. Berry and Gordon Linof; Mastering Data Mining : The Art and Science of Customer Relationship Management, John Wiley

MIS 621: Internet Marketing                                                                                                            Credit#3

Introduction to Internet Marketing

Internet Microenvironment – Situation Analysis

Internet Macroenvironment – Situation Analysis

Internet Marketing Strategy

Internet Marketing Mix

Customer Relationship Management

Service Quality (web design)

Interactive Marketing Communications

Maintenance and Monitoring

Business-to-consumer Internet Marketing (no links)

Business-to-business Internet Marketing (no links)

References:

1. Chaffy: Internet Marketing , Pearson Education Asia

MIS 623: Supply Chain Management

Logistics, the Supply Chain and Competitive Strategy- Logistics and Customer Value-Measuring Logistics Costs and Performance-Creating the Responsive Supply Chain-Strategic Lead-Time Management-The Synchronous Supply Chain-Managing the Global Pipeline-Managing Risk in the Supply Chain -Overcoming the Barriers to Supply Chain Integration- Entering the Era of Network Competition

References:

1. Martin Christopher, Logistics and Supply Chain Management, FT Press

MIS 625: Management of Technology                                                                                                                          3 Credits

Understanding Technological Change-Technology Evolution-Technology Adoption and Diffusion    Sources of Innovation

Coming up with Innovations –Selecting Innovation Projects-Customer Need-New Product Development Benefiting from Innovation-Patents-Trade Secrets, Trademarks, and Copyrights –Capturing Value from Innovation-Competitive Advantage in High Tech Industries-Technical Standards-Strategy in Networked Industries

Formulating Technology Strategy-Collaboration Strategies-Strategic Human Resource Management of Technical Professionals-Organization Structure for Technology Strategy

References:

1. Shane, Technology Strategy for Managers and Entrepreneurs, Prentice Hall