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Academic Year 2013/2014 Spring U N I V E R S I T Y of L I M E R I C K GUIDE TO MODULE SELECTION BOOKLET Academic Year 2013/2014 Spring TABLE OF CONTENTS Page Number Introduction 3 Department Offices 3 Kemmy Business School 5 Faculty of Education and Health Sciences 9 Faculty of Engineering and Science 10 Faculty of Arts, Humanities and Social Sciences 18 INTRODUCTION DEPARTMENT OFFICES MODULES Room No. Department Office The University of Limerick operates a modular system with continuous assessment. A module is a self-contained package of education taught during a single academic semester. Visiting EO001 Admissions Office / Study Abroad Office students may choose from a wide range of modules and may cross register between faculties DM044 Accounting and Finance and departments. Acceptance on these modules is subject to academic prerequisites, timetabling B2014 Chemical and Environmental Sciences constraints and ceilings on enrolments. The module descriptions that follow present an outline S121 Computer Science and Information Systems of the salient topics covered in each module. EO005 Co-operative Education KB3-22A Economics Normal course load is 5 modules per semester. C1076 Languages and Cultural Studies C1090 Law MODULE CODES SR2019 Life Sciences D2030 Electronics and Computer Engineering The first two letters of the code indicate the subject area to which the module belongs. EO030 ERASMUS/SOCRATES/International Education Office The FINAL numerical digit of the code corresponds to the semester of study in which the C1078 Government and Society module is normally taken by Irish students i.e. year one modules end in 1 (Fall semester) AM065 Information Technology and 2 (Spring semester). year two modules end in 3 (Fall semester) and 4 (Spring KB3-018 Marketing and Management semester) and so on until year four. These codes should be used as a guide to the level of B3027 Materials Science and Technology each course. D2034 Mathematics and Statistics The three digit codes found at the right of a module title represents the number of SR3020 Mechanical and Aeronautical Engineering corresponding Lecture, Tutorial and Laboratory hours (in this order). KB3-035 Personnel and Employment Relations B2040 Physics P1025 Physical Education and Sports Science KEY DO033 Plassey Campus Centre (Accommodation) * Prerequisite standard is necessary for entry into these modules E1006 Print Room + A minimum number of students are necessary before these modules are offered S109 Second Level Education EO002 Student Academic Administration The contents of this booklet are for information purposes only and should not be viewed as the basis of a contract between student and the University. No guarantee is given that modules may not be altered, cancelled or otherwise amended at any time. 3 SPRING SEMESTER MODULES 4 business ethical behaviour. Recognise business ethics as an element of corporate citizenship and sustainability; appreciating EC4006 Intermediate Macroeconomics (Spring/3) Kemmy Business School - Spring that corporate compliance is a cornerstone for corporate social responsibility. Bushman on corporate transparency, Bentham and 3 hours per week; 13 weeks/1st/2ndSemester; 26L/13T; ECTS AC4002 Managerial Accounting (Spring/1) Kant on utilitarianism, Lonergan on professional judgement. credits:6 th Roarty on language, Blackburn on truth. 4 hours per week; 13 weeks/8 semester; 26L/13T/13L; ECTS The labour market and the extended Keynesian, Classical model; credits:6 AC4024 Financial Accounting and Reporting The Phillips curve and the inflation-unemployment trade-off; Purchasing power parity; Covered and uncovered interest rate The module introduces students to the nature, basic techniques, Rationale And Purpose Of The Module: parity theory; Open economy monetary model; Economic language and principles of modern cost and management accounting. This module is an updated version of AC4014 Intermediate adjustment given the constraints imposed by EMU membership; The role of the management accountant in the management process is Accounting 1, intended to replace AC4014. The aim of this The Design of the European Central Bank (ECB); The ECB’s considered in the context of a dynamic business environment. In module is to develop a student¿s understanding of the theoretical monetary policy; The ECB and interest rate policy; The ECB and particular, the use of accounting information in the internal decision framework of accounting. It introduces the student to the exchange rate policy; The economic performance of the Irish making process of an organisation as well as recent developments in translation of accounting theory, concepts and principles into economy in the long-run. management accounting. accounting regulation and practice. It encourages the student to critically evaluate selected accounting standards. EC4014 International Economics (Spring/2) AC4004 Accounting & Auditing Frameworks (Spring/2) Syllabus: th 3 hours per week; 13 weeks/8 semester; 26L/13T; ECTS credits:6 The module will consider the theory and practice of selected 3 hours per week; 13 weeks/1st/4th Semester; 26L/13T; ECTS accounting standards and issues. Focus will be on the preparation credits:6 This module develops students understanding of the various and reporting of information to external users of financial historical, governance, regulatory and political contexts within information, especially, but not exclusively, equity investors. The The world economy: recent trends in trade and capital flows which accounting operates. It is intended to give them an accounting standards and issues are examined in light of their Traditional trade theories, The Mercantilists, Smith, Ricardo, understanding of the broader considerations that impinge upon historical development and discussions will not be solely around Heckscher-Ohlin, accounting and auditing policy and practice. It also extends the actual content but what the regulations ought to be or might be. Modern trade theories, Monopolistic Competition and Imperfect students understanding of the broader frameworks within which The module will cover the International Financial Reporting Competition Trade policy; theory of Tariffs, Non-tariff barriers Trade accounting operates. Finally it addresses similar issues relating to Standards. policy; practice, The political economy of trade policy, Strategic trade auditing. Prerequisite AC4001. policy International production factors: labour and capital mobility, the AC4214 Accounting for Financial Decision Making (Spring/2) welfare effects of labour and capital mobility. Foreign Direct AC4018 Corporate Transparency and Business Ethics Investment and the Multinational Corporation, Theories explaining 3 hours per week; 13 weeks/8th semester; 26L/13T; ECTS credits:6 NCs and FDI. Prerequisites EC4101, EC4102 and EC4004. Rationale And Purpose Of The Module: 1. Understand the control mechanisms of governance and financial This module introduces the non-business student to the EC4018 Monetary Economics (Spring/4) transparency that infer the credibility of financial reporting. fundamental concepts and practices of management accounting 2. Acquire an overview of ethical theories and their potential for and finance. Management accounting provides information for 3 hours per week; 13 weeks/1st/8th Semester; 26L/13T; ECTS engagement with business. product/service costing and profit determination in addition to credits:6 3. Explore the elements of a professional judgement as an information for planning, control and decision-making. Finance is approach to making ethical decisions in business. concerned with the ways in which funds for a business are raised 4. Understand that corporate compliance is fundamental to and invested. The topics covered include the relationship between The main topics included in the syllabus are: The Design of the corporate social responsibility. financial and management accounting, costing, budgeting, short- European Central Bank; The ECB’s Monetary Policy; Controlling Syllabus: term decision making, strategic management accounting, sources the Money Supply; Interest Rate Determination and Policy; The of finance, investment appraisal and management of working Growth and Stability Pact; Exchange Rate Determination and Policy; Corporate governance functions of responsibility, accountability capital. This module is designed to be a prerequisite for the Open Economy; Monetary Model; Economic Adjustment in a and transparency. The role of the corporate board. Corporate module AC4417 Management Accounting 1. Monetary Union; The Economic Performance of the ECB. architecture and mechanisms for governance and financial transparency. Understanding transparency mechanisms as AC4418 Management Accounting 2 (Spring/4) EC4024 Financial Economics (Spring/2) instrumental in providing credibility to corporate reporting. Framing business ethics: Corporate responsibility, ethical decision- th 3 hours per week; 13 weeks/8 semester; 26L/13T; ECTS credits:6 3 hours per week; 13 weeks/4th Semester; 26L/13T; ECTS credits:6 making. Normative ethical theories: utilitarianism, ethics of duty, rights and justice, virtue ethics, feminist ethics, discourse ethics Information for planning and control; budgeting and budgetary and post-modermism. Professional independence and professional control; standard costing and variance analysis; behavioural aspects of This module is concerned with issues in global financial judgement and the distinction between the terms truth and truthful. accounting control systems; management accounting systems and
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