Academic calendar Academic calendar - Study in the UK

BUS-419 Canadian Income Taxation II
(W)*
A study of Canadian income tax legislation that focuses on the basic
underlying theoretical concepts and principles and their application
to corporations. Topics include calculation of taxable income for
corporations; integration for business and investment income; planning
the use of a corporation and shareholder-manager remuneration; rights
and obligations under the Income Tax Act; corporate distributions,
winding-ups and sales; income deferral; and partnerships and trusts.
Prerequisite: BUS-203 and 319
BUS-421 Computer Assurance Services and Control
(W)*
An examination of the control and security of computerized accounting
information systems with an assurance services perspective.
Topics include professional standards and guidelines for auditing
information systems; information technology risks and controls;
information systems deployment and management risks; network,
telecommunications, and E-Business risks; service organization audits;
computer-assisted audit tools and techniques; and conducting the IT
audit.
Prerequisite: BUS-225, 313 and 315
BUS-423 Accounting Theory *
An examination of the nature and evolution of accounting theory
and its importance for accounting practice and standard setting.
The focus is on understanding the theories underlying generally
accepted accounting principles, thereby providing a broad conceptual
framework for critically evaluating current and proposed accounting
practices. Topics include decision usefulness approach to financial
reporting; efficient securities markets; information approach to
decision usefulness; measurement approach to decision usefulness;
measurement applications; economic consequences and positive
accounting theory; analysis of conflict; executive compensation;
earnings management; and both economic and political issues in
standard setting.
Prerequisite: BUS-313
BUS-430 Business Ethics (Capstone)
(F)
A comprehensive examination of business ethics and the social
responsibilities of business. Emphasis is placed on ethical decision
making and the management of social issues. Topics include moral
reasoning; major ethical criteria for decision making; a framework
for ethical problem solving; social responsibility; the marketplace;
the environment; production and marketing; the individual in the
organization; and designing ethically responsible organizations.
Prerequisite: Year 4 standing or permission of the instructor. BUS-430 is the Capstone
Couse in the Business Department and is required for all majors in the 4th year. BUS-430
also serves as the second required philosophy core for Business majors.
BUS-458 Marketing Research *
A comprehensive exploration of marketing research designed to develop
an understanding of the environment within which marketers operate
and the ability to make better marketing decisions. Emphasis is placed
on acquiring the skills and understanding the theories needed to initiate,
conduct, and analyze marketing research effectively, and on equipping
students with critical management skills in the formulation and
execution of marketing decisions, planning, implementation and control.
Prerequisite: BUS-255
BUS-461 Entrepreneurship
(W)
A course designed to develop an understanding of the management
principles involved in smaller firms and their application to the typical
problems of small businesses. The course builds on and integrates the
student’s knowledge of the functional areas of business. It requires the
development of an extensive business plan for a prospective business.
Prerequisite: BUS-203, 204, 255 and 345; Year 4 standing
BUS-465 Strategic Management Seminar
(W)
A course in strategic management using the case-study method to
build on and integrate the student’s knowledge of the functional areas
of business. Topics include an overview of the strategic management
process; environment; resources; stakeholders’ preferences;
organizational structure and design; creating a change plan; market
diversification; using technology for strategic advantage; and strategic
management in the not-for-profit sector.
Prerequisite: BUS-341; Year 4 standing and final semester of studies
BUS-480 Internship
(F/W)
A field experience working in a business or not-for-profit organization.
Each student intern will normally work ten hours a week under the
direction of an employer supervisor. In addition, meetings with a
faculty supervisor and written work will be required. Work experience
eligible for an internship should involve one or more of the following
components: analysis and problem-solving, communications,
integrated exposure to all aspects of the organization.
Prerequisite: Year 4 standing and a minimum cumulative average of 6.00 in all Business
courses taken. Approval must be obtained from the department chair at the beginning of the
previous term. Offering of internships is dependent on available placements and/or faculty
supervisors. First priority Is given to students who are not in the Co-operative Education
Program in Business.
BUS-485-86 Independent Study
For information on setting up an independent study see page 51.
BUS-451 International Marketing *
A study of what a small or medium sized business needs to do in order
to enter the U.S. market or other international markets. Topics include
international market regulatory and cultural differences; negotiation
skills; distribution channel options; research and pricing; supply chain
management; risk management and government agencies and support
programs. Application of principles and approaches will be developed
through case study discussions.
Prerequisite: BUS-363
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