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MAC 8210
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Quantitative Methods in Acct.
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Description:
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Given that the primary objective of accounting is to provide useful information for decision making, this course will utilize a decision-analysis framework to help students learn to identify relevant information needed to support decisions. Emphasis will be placed on applications from accounting and business where issues of uncertainty, risk and multiple objectives are involved. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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MAC 8310 and MAC 8230 and MAC 8240 and MAC 8220
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Last Offered:
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Summer 2006
, Fall 2004
, Summer 2003
, Summer 2002
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MAC 8220
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Taxes and Business Strategy
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Description:
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Taxation from a planning and business -strategy perspective: tax planning concepts, tax policy objectives, ethics, calculation of ROI, general rules for taxation of business income and deductibility of common business expenditures, organizational form decisions, tax and business issues related to formation of corporation and partnerships, taxation differences of different organizational forms, and basic issues in corporate taxation. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2008
, Summer 2007
, Summer 2006
, Summer 2004
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MAC 8230
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Financial Risk Management
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Description:
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Innovative financial instruments, including the economic motivation behind and risk characteristics of fixed income securities and equity securities: asset allocation, security-market indicator series, introduction to derivative markets, bond-market factors (bond yields and the term structure of interest rates, bonds embedded with options, interest-rate futures, interest-rate options, and interest-rate swaps/agreements) and equity instruments (asset pricing models, forward and future contracts, option contracts, swap contracts, convertible securities, and other embedded derivatives). 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2004
, Summer 2003
, Summer 2002
, Summer 2001
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MAC 8240
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Perf Meas & Strat Cost Mgmt
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Description:
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Innovations in strategic cost management and performance measurement, including: activity based costing (ABC), activity based management (ABM), the cost of resource capacity, and the integration of ABC with the Theory of Constraints; strategic ABM for customers and suppliers; application of ABC to service industries; integration of cost and performance measurement systems; decentralization, segment reporting, and financial performance indicators (ROI and Economic Value Added); and measuring customer, internal business process, and employee performance. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2008
, Summer 2007
, Summer 2006
, Summer 2005
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MAC 8252
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Applied Corporate Finance
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Description:
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This course is designed to provide the MAC student exposure to the tools and concepts of modern finance. Instruction is by the case method. The cases link managerial decisions to capital markets and the expectations of investors. The cases to be prepared and discussed in class cover a wide range of topics including: value creation, market efficiency, opportunity costs, resource allocation and financial strategy. In addition to case analysis, tutorials relating to the major themes are presented. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2007
, Summer 2006
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MAC 8254
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Valuation Issues in Accounting
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Description:
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Explores emerging and controversial issues in financial accounting and the valuation of firms. Using case stuidies and actual financial statements, students are exposed to valuation issues with an emphasis on how financial data is used when calculating firm value. Aspects of financial statements and topics include: leases, pensions, stock options, goodwill, deferred income taxes, and derivatives. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2008
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MAC 8262
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Fraud Exm & Forensic Acct
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Description:
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This course is designed to give students an overview of the sociological motivation for fraud, a framework for developing a fraud investigation, specific skills to detect and quantify fraud, and legal rules of evidence of prosecution. Using text materials and articles, case studies, computer assisted audit tools and techniques, and guest speakers, forensic accounting methods are explored. This course focuses on litigation support activities including interviewing witnesses, identifying valid evidence, tracing illegal funds, and preparing expert testimony and reports. Differences in perspectives and methodologies of fraud investigators and independent auditors are highlighted. Recent legislation including Sarbanes-Oxley and the USA Patriot are discussed. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2007
, Summer 2006
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MAC 8265
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Eth. Issues in the Acctg Env
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Description:
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Examines the role of accountants as professionals and public servants in consideration to specific ethical obligations. Using practical applications, industry-specific guidelines, and ethical theory, students formulate intellectually coherent responses to challenges that accountants face on a daily basis and learn why moving beyond the realm of compliance to ethics is necessary to develop and reinforce the public trust and to fulfill professional obligations. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2008
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MAC 8270
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Multi-jurisdictional Taxation
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Description:
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Tax issues arising from businesses operating in multiple jurisdictions, including multiple countries and multiple states within the US. International topics include: U.S. taxing jurisdiction, impact of tax treaties, controlled foreign corporations, transfer pricing, taxation of repatriation of foreign earnings, and tax systems in other jurisdictions (such as the VAT system); at the state level: determining nexus; apportionment of income; investment incentives; property, sales, and capital taxes; impact of federal law changes on state taxation; and recent trends in state tax legislation. 1.5 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2002
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MAC 8272
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Special Topics in Taxation
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Description:
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Current issues in taxation, including e-Business taxation, tax credits and other tax incentives for business investment (such as enterprise zones), forensic taxation (expert witnesses), and current legislative proposals. 1.5 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2002
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MAC 8274
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Advanced Business Entities
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Description:
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Advanced issues in the taxation of corporations and partnerships, including owner contributions and distributions, liquidations, bankruptcy and insolvency issues, mergers and acquisitions, and other non-taxable reorganizations. SFAS 109 (accounting for income taxes under GAAP), the interaction of tax and financial planning, and the impact of taxes on year-end business planning, effective tax rates, and earnings per share. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2002
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MAC 8280
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Adv Topics Disclos & Fin Rep
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Description:
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Advanced financial accounting and reporting topics currently debated by the AICPA, the FASB, and SEC. Topics include business combinations, derivatives and financial instruments, stock compensation, foreign currency translation and transactions, valuation of intangibles and disclosures associated with corporate reorganizations, spin-offs, and restructuring. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2008
, Summer 2007
, Summer 2006
, Summer 2005
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MAC 8282
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Risk Mgmt & Assurance Serv
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Description:
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Business-process orientation for the modern financial statement audit based on cross-functional perspectives from auditing, accounting, and business strategy. The relationship between the financeial statement audit and the assessment of client business risks, the evaluation of business controls, and the measurement of strategic and business-process performance. Case study exploration of strategic issues and the new audit methodologies used by the large accounting firms. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2008
, Summer 2007
, Summer 2006
, Summer 2005
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MAC 8285
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Nego Ethics & Relation Mgmt
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Description:
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Students develop an understanding of the principles, strategies, and tactics of effective negotiation and professional relationship management. They increase awareness and understanding of ethical principles and stakeholder considerations that influence the choices offered and made in transactions and relationships. Students learn to assess the variables in negotiations, develop sound planning techniques, and better understand strategies and tactics in order to effectively and ethically resolve transactional and interpersonal differences. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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MAC 8210 and MAC 8220 and MAC 8230 and MAC 8240
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Last Offered:
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Summer 2008
, Summer 2007
, Summer 2006
, Summer 2005
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MAC 8287
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Advanced Auditing & AIS
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Description:
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Emphasizes new developments in the auditing profession. Specific topics vary by year, but will focus on the impact of technology on the auditing process, auditing fraud, current pronouncements by the PCOB, and recent business developments which emphasize how changes in business risk impacts the auditing function. Recent developments in the auditing literature and topics under discussion by the PCAOB, FASB and AICPA will be emphasized. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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and MAC 8250 and MAC 8310MAC 8240
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Last Offered:
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Fall 2008
, Fall 2007
, Fall 2006
, Fall 2005
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MAC 8310
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Global Financial Markets
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Description:
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Structure and operation of the domestic and international money and capital markets. The foreign exchange and Euro markets, the derivatives market, the determination of domestic and international interest rates, the relationship between interest rates and exchange rates, the role of central banking, and how to manage risk exposure hedging instruments. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2007
, Summer 2006
, Summer 2005
, Summer 2004
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MAC 8315
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Globalization Issues in Acctg.
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Description:
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Focuses on the impact of global issues on the accounting profession. Utilizing case studies, theory, and panel discussions from high-level professionals, accounting students learn how globalization affects the needs of clients and other stakeholders in relation to information systems, management, finance, and International Financial Reporting Standards. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Summer 2008
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MAC 8320
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Ethics & Legal Env't of Bus
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Description:
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Effects of information technology on business practice within the context of both the domestic and global legal environment. Choice of business form, web-site development and hosting agreements, intellectual property rights including domain names, metatags, hyperlinks, copyrights and trademarks, competition, electronic contracts, software contracts, tort liability, privacy, security, advertising, employee rights and responsibilities, information policy, and ethical issues. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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Spring 2008
, Spring 2007
, Spring 2006
, Spring 2005
|
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MAC 8350
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Fed Tax Res & Fam Wealth Plan
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Description:
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Locating and using primary and secondary sources of federal tax research using primarily electronic databases and internet resources. Wealth planning strategies and techniques ioncluding executive compensation, wills, trusts, income, estate, gift and generation-skipping tax planning. Special focus on life insurance trusts, gift giving, and marital deduction/credit shelter planning. Research integrated with wealth planning topics. 3.0 credit(s)
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Restrictions:
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Restricted to graduate students
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Prerequisites:
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None.
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Last Offered:
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