continues the study of accounting on a more in-depth and detailed basis. Building on the theory and concepts of BUSI 1101 and 2101, BUSI 3101 will emphasize the procedures and techniques required for the preparation and presentation of accounting information and general purposes financial statements.

(formerly BUSI 5200) deals with concepts related to factors which influence the purchase and consumption behaviour of individuals including culture, social class, reference groups, perception, learning, motivation, personality and lifestyle. The unique aspects of groups and organizational buyers will also be examined.

is designed to show the student how principles of Law are applied to four areas of Business. The areas dealt with in this course are accounting/finance, marketing, personnel and production.

(formerly BUSI 7100) deals with the use of accounting data for decision making. Topics covered include: cost estimation, pricing, joint costs, advanced variance analysis, total quality management, just-in-time, decentralization, transfer pricing, performance evaluations, activity based accounting, and backflush costing.

(formerly BUSI 6210) provides a theoretical background on the nature, role and principles of marketing communications; and develops analytical and decision-making skills in planning, executing, evaluating and controlling marketing communications campaigns.

provides a detailed introduction to and application of the principles of personal selling. The course introduces the basic concepts of professional selling, including customer analysis, communication skills, effective openings and closings, and customer relations. Selling skills and concepts are developed through the extensive use of sales exercises, role-plays and presentations.

(formerly BUSI 6200) is designed to acquaint the student with the use of marketing research as an aid to management. This is a comprehensive survey of the scope and methods of marketing research.

(formerly BUSI 7302) is designed to introduce students to the issues of international business: these are the processes of cultural confrontation and compromise; the problems of competitive sovereignty involving multinational corporations and the governments of host societies; the organization, structure, operation and control of diverse international businesses; and, finally, the role of multinational enterprise as a catalyst in economic development and resource employment, in particular, the North-South context. The relevance of international business as an area of study to the Canadian economy is discussed. The course is both conceptual and empirical in content.

is more complex linear optimization models. Emphasis will be on formulation and computer-based sensitivity analysis, applications to other fields of business, cases in linear optimization and related fields.

include the simplex and revised simplex algorithms, sensitivity analysis and duality, goal optimization, advanced formulation of 0/1 models, branch and bound algorithm, network models: assignment, transportation, transshipment, shortest path, critical path, minimal spanning tree, and maximal flow.

(formerly BUSI 7140) is an extension of BUSI 4500. Capital investment decision-making using discounted cash flow methodology; investments under certainty; financial structure and leverage; analysis of money and capital markets; further examination of long-term external financing.

(formerly BUSI 5100) recognizes the large role played by government in our society. Sources and uses of government funds at the federal, provincial and local levels will be covered. Intergovernmental fiscal problems will be examined with special emphasis on various incentive programs available to business from the three levels of government.

(formerly BUSI 5030 and BUSI 7030) covers the business creation process from the idea conception stage to the launch stage. Students learn how to search for, screen and evaluate opportunities, and to plan and assemble the required resources, including the preparation of an actual business plan. Alternatives to new venture creation, such as purchasing an existing business and purchasing a franchise, are also explored. Extensive group work is required.

provides students with the skills to identify business problems which may be solved using information technology, determine requirements for information systems (IS) solutions, and develop detailed designs which form the basis for implementing systems. Topics may include: role of the user in systems development, systems development life cycle, requirements analysis and conceptual modelling, structured analysis and design, and trends in systems development methodologies. The importance of CASE tools in modern systems development will be emphasized through hands-on exercises.

- inactive course.

(formerly BUSI 6027) examines business concepts, social issues, and technology issues related to e-commerce, as well as providing an introduction to current practices, opportunities and challenges in implementing e-commerce solutions. Topics include: business models associated with web-based commerce; security, privacy, and intellectual property issues; payment and distribution systems; internet marketing; and strategic and planning issues.

examines the use of information technology and related privacy, security, and ethical issues in the information age. Topics covered will include information and property rights and obligations; system quality; quality of life; accountability and system controls; behavioural factors that can lead to data loss; legal issues; and managerial responsibilities. The course examines these topics from individual, society, and business perspectives.

will have the topics to be studied announced by the Faculty.

is designed to explore the strategic management of technology and innovation for improving competitiveness and for business development. This will include market-strategy-technology connections, and technical innovation/new product development processes. Technology and technical innovation are viewed as fundamental to strategic competitiveness and business development as important elements of the management of strategic change in the business firm. In approaching technical innovation as strategic implementation, business environmental, organizational capability, human resources and management factors will be discussed.

develops the skills a business student must have in understanding the laws and regulations that exist and relate to international business decision making. The course will equip students with a knowledge and understanding of laws and regulations that currently prevail in international business operations.

will have the topics to be studied announced by the Faculty.

continues the study of financial accounting by focussing on specific topics such as current assets, long-term investments, capital assets, intangibles, current liabilities, and long-term liabilities. Emerging issues in accounting will also be covered.

is designed to integrate the principles, concepts and skills acquired in previous accounting courses and to enhance the student's analytical and decision-making capabilities. The course will focus on specific topics related to deferred taxes, pension liabilities, shareholders' equity, and financial statement presentation. The skills acquired in earlier courses will be integrated for purposes of interpreting and analysing financial information.

is a determination of income tax liability of individuals and corporations, and a survey of sales taxes.

introduces the student to the practice of auditing and to stress the auditor's decision-making process when determining the nature and amount of evidence the auditor should accumulate. Specific topics to be covered include the auditor's legal liability, materiality, internal control, transaction cycles, and audit of information processed through electronic data processing systems.

examines the elements of an effective salesforce as a key component of the organization’s total marketing effort. The course will apply theory relating to salesforce management from a manager’s point of view. Topics include the sales process, the relationship between sales and marketing salesforce structure, territory design, use of technology to improve salesforce effectiveness, and issues in recruiting, selecting, training, motivating, compensating and retaining salespeople.

is the evolution and integration of marketing ideas, data, technology, and organizational factors. Relying on the integration of people, processes, and marketing capabilities and facilitated by information technology, effective CRM optimizes the identification, acquisition, growth, and retention of desired customers. The history of CRM and the benefits and challenges of its implementation in business and consumer markets are addressed. The course culminates in the student’s creation of a CRM strategic plan.

is intended to examine the marketing of services and the role of services in supporting the marketing of tangible products. The distinction between the marketing of tangibles and intangibles will be stressed. The course will identify and examine the distinct issues which are encountered in the marketing of services and will explore appropriate strategies for implementing services marketing programs, primarily in services organizations, including health care, transportation, telecommunications, education, etc. Specifically, the course will examine in detail the role of people in delivering services, the importance of service quality as a strategic differentiating tool, and the importance of collaboration between marketing and human resources management in the delivery of services.

(formerly BUSI 6004) is designed to acquaint students with Internet-based marketing efforts. It addresses the use of the Internet as a digital channel and communications medium.

(formerly BUSI 7210) provides an integrative examination of the activities involved in marketing goods and services directly to the ultimate consumer. Specifically, the following areas will be examined within a managerial framework: the evolution of retailing; retailing within the marketing channel; market analysis and planning; shopping behaviour; image and retail advertising; trading area and site analysis; store layout; shelf space utilization; merchandising; and the future prospects for retailing.

provides an opportunity for students to explore and to develop their interests in topics in a dynamic field. Topics will be selected according to current emphases in the organizational behaviour literature.

reinforces the applied aspects of theory covered in BUSI 4320 by examining approaches to (a) the avoidance of lawsuits, arbitration and performance-related problems which could result from the lack of both due process and effective policies and procedures, and (b) processes for the management of contemporary issues in Human Resource Management. Topics include problem solving in the areas of promotion policy, performance appraisal, test validation, training and development, compensation, job evaluation and pay equity, wrongful dismissal, occupational health and safety, absenteeism, substance abuse and AIDS. Students will examine cases and other material involving worker-management conflict in the above areas and seek to relate these to the legal, ethical and behavioural foundations of Human Resource Management in both unionized and non-unionized settings.

develops the skills a business student must have in understanding the processes and practices of international human resource management (IHRM) for a successful managerial career. The course will equip students with a solid knowledge and understanding of human resource functions and practices that currently prevail in global/international business operations.

(formerly BUSI 6022) is a critical factor in creating high performance work systems. This course examines the role of selection in HRM, legal issues, measurement, selection criteria, job competencies, testing, and interviewing, and making the employment decision.

provides advanced level treatment of the field of industrial and labour relations in Canada, with primary emphasis on the labour-management relationship. Emphasis is placed on understanding recent problems/issues in industrial and labour relations and the range of options available for resolving these same problems. Topics examined may include: industrial relations theory; labour law reform; union growth and structure; management strategy; the role of third parties; workplace innovations; alternative dispute resolution mechanisms; union impact; public sector labour relations; comparative industrial relations; etc. Students may be exposed to various role playing exercises that are applicable to industrial and labour relations.

provides advanced level treatment of special topic(s) in Management Science, such as, waiting lines, stochastic dominance, stochastic dynamic programming, etc. The topic(s) to be covered in any particular year will be chosen by the Instructor and may vary from year to year.

will focus on transportation, location, procurement and distribution aspects of logistics management, within local and global settings. A number of classical and latest models related to the focus areas would be introduced, and some real-life case examples discussed. The focus is on modes of transportation, transportation management, facility location, procurement and supplier selection, distribution strategies, and global logistics.

is about the management of the processes, assets, and flows of material and information required to satisfy customers’ demands. In this course, a few important supply chain drivers will be identified and investigated in details such as inventory, information and pricing. Those drivers determine the performance of a supply chain. The understanding of these key drivers and their inter-relationships with strategy and other functions of the company are really crucial in the management of any supply chain.

(formerly BUSI 6140) is a study of investment securities, risks, markets and mechanics; an appraisal of the economy, the industry and the firm; and portfolio management for personal and institutional investments.

examines the additional risks and profitable opportunities that arise for the firm when it extends its operations into international markets. Specific topics will include the determination of exchange rates, the international monetary system, balance of payments, the foreign exchange market, international money and capital markets, the parity conditions, accounting exposure, economic exposure, transactions exposure, political risk, and global financing. Knowledge of these topic areas will give further understanding with respect to operating within the constraints of the international marketplace.

(formerly BUSI 6030) is designed to introduce the student to the challenges and opportunities of managing small growing businesses. The focus will be on functional issues and solutions within the context of growth oriented small firms. In addition, the course will explore strategic planning in the owner-managed business and strategies for growth and expansion. Extensive use will be made of cases and examples from Atlantic Canada.

(formerly BUSI 7031) explores the potential and constraints on efforts to foster small enterprise formation and expansion as a means to promote regional economic development. It critically examines government initiatives to promote small business as the panacea for depressed regional economies, and reviews changes in the global economy and the organization of production which may enhance small business competitiveness. Both Canadian and international cases are studied, with theoretical and empirical findings related to the Newfoundland context.

is based on the premise that data is a valuable resource which needs to be managed effectively to provide accurate, complete, timely, relevant, and accessible information to support decision making. Topics may include: enterprise data modelling, logical database design, database management systems, query languages, transaction management and concurrent access, and security.

examines issues of managing information systems and technology. Topics may include: success and failure in IS implementation, IS planning, economics of IS, telecommunications and network management, and legal and ethical issues.

examines the inter-relationships among business, government, society and the environment. Topics include: the social-economic business system, business ideologies, social responsibilities of business, business ethics, stakehold and issues management, and selected current issues in business.

deals with the theoretical issues of specific topics such as the accounting standard setting process, the Canadian conceptual framework, assets, liabilities, revenues, expenses, not-for-profit organizations, related party transactions, and financial statement presentation and disclosure. Considerable emphasis will be given to emerging issues.

covers specific topics such as long-term investments, consolidated financial statements, joint ventures, segmented financial information, foreign exchange transactions, and fund accounting.

is designed to provide a detailed and comprehensive analysis of income taxation as well as sales taxation and customs duties and excise taxes. Information relating to the use of trusts, partnerships, and joint ventures will be included, as well as the use of various tax shelters and international tax implications in business planning. The concentration will be on how tax planning for both individuals and corporations can be a significant element in the regular decision-making process, especially for the private corporation.

introduces the student to an indepth study of advanced qualitative and quantitative methodology available to the managerial accountant. The application of mathematical models and behavioural theories to realistic challenges faced by various fiscal entities will be stressed. Class instruction will include the use of cases and rely heavily on a multidisciplinary approach towards solving the unstructured problem.

is designed to integrate the principles, concepts and skills acquired in previous marketing courses and to enhance the student's analytical and decision-making capabilities with regard to developing marketing strategies. The course will focus on: market analysis, marketing planning, the strategic decisions to be made within the framework of the marketing mix (product, price, promotion, and distribution); and the control systems related to the marketing program. The use of market research and knowledge from other functional areas of the organization (accounting, finance, economics, etc.) will be considered throughout the course.

provides an understanding of the effects that the international dimension has upon the strategies and management of the marketing efforts of the firm. In particular, the student is introduced to the analysis techniques of the various environments that constitute a country analysis. Entry strategies are discussed with an emphasis upon the export process. Finally, the standardization/adaptation question is discussed in the context of each element of the marketing mix.

(formerly BUSI 7220) presents a comprehensive view of business markets, including industrial, institutional, and government markets. There is a balanced focus on strategy development and implementation. Particular attention is given to organizational buying behaviour, relationship management, global competitiveness, and the marketing of new high technology products and services.

seeks to integrate policies, procedures and methods covered in BUSI 6310 with other functional areas which impact upon the management of Human Resource Systems. Stakeholder assumptions about: work-force characteristics; management philosophy; business strategy; labour markets; laws and society; task technology and unions will be examined via a combination of cases, readings, research, peer discussion and dialogue with guest speakers.

exposes students, through a variety of methods including lecture, discussion, case analysis, research, and the development of a detailed training program, to many topics in the area of human resource management training; including: needs analysis, training design, on and off-the-job training methods, technology and training, training implementation and delivery, transfer of training, and training evaluation.

provides advanced coverage of the substantive and procedural rights of employers, unions and employees under collective agreements, and the means by which disputes over these rights are resolved through the grievance arbitration process. Topics examined include: the legal framework and place of grievance arbitration in the industrial relations system; the nature and scope of the arbitrator's role; preparation for and conduct of arbitration hearings; arbitral jurisprudence; alternative dispute resolution processes; and the development of a sound labour relations climate. Students will undertake extensive reviews of labour arbitration cases and will examine the impact of jurisprudence on the philosophy and practice of management in the private and public sectors. Students may be exposed to various role playing exercises that are applicable to industrial and labour relations.

provides advanced level study of conflict in industrial relations, its determinants, the various institutional procedures used to deal with it, and the effectiveness of these same procedures. Topics examined include: theories of industrial conflict; the legal framework; union and employer strategies; interest dispute resolution; the right to strike and alternatives to same; the role and effectiveness of alternative forms of voluntary and compulsory third party assistance; etc. Students may be exposed to various role playing exercises that are applicable to industrial and labour relations.

provides an overview of laws regulating the employment relationship in Canada, including the common law, general employment and collective bargaining laws, and the Charter of Rights and Freedoms. Emphasis is placed on the law of collective bargaining in the private sector, including the acquisition and termination of bargaining rights, unfair labour practices, the duty to bargain, industrial conflict and the administration of the collective agreement.

- inactive course.

emphasizes the use of simulation modeling technique to study and analyze management systems. Generally, simulation is considered as an experimental technique and is used in problem situations whose complexity precludes the use of analytical problem solving techniques. Topics to be covered include: simulation methodology, model building, developing and building simulation models, simulation languages, generation of random numbers, and simulating a business system. Computers and case studies will be used to study various applications of simulation in Business.

introduces appropriate methodology and theory for selecting, planning and managing projects. This includes the project portfolio selection, the initial creation of a plan in terms of the breakdown of the tasks, construction of the relationships and dependencies inherent in any plan, and controlling the execution of the activities according to the plan as the project proceeds. Emphasis will be placed on resource allocation, leveling and management, critical path analysis, risk analysis, accounting for uncertainties and time-cost trade offs. The role of the project manager and project team as well as issues related to multi-project management will also be addressed.

employs a logical, rigorous approach to studying the fundamentals of business processes. This approach is based on modeling business process and its flows, studying causal relationships between the business process and its performance, and formulation implications for managerial action by determining business process drivers and their impact on process management and performance. The focus is on business process flow, capability, productivity, variability, control, improvement, risk sharing and management, coordination and integration.

(formerly BUSI 7130) examines advanced developments in finance. Several topics will be selected, researched and discussed. These topics shall vary as financial practices change.

(formerly BUSI 7170) is an extension of BUSI 6510 Investments which will introduce the student to the workings of the options and futures markets. Specific topics will include the institutional structure of the markets, option pricing, strategies such as straddles and spreads, hedging, spot/forward/futures markets, speculation, risk transference and market efficiency considerations.

(formerly BUSI 7032) endeavours to address recent research findings in various aspects of entrepreneurship. Students will have the opportunity to pursue issues in entrepreneurship development covering a wide range of topics using publications, journals and conference proceedings.

is designed to provide students with a general knowledge base of the various tax and other regulatory issues that should be considered in starting a business. The role that tax plays in decision making will be examined as well as the types of corporate funding to establish a new business through government grants, conventional loans and tax credits as provided under the Income Tax Act. Alternative corporate structures will be examined as well as aspects of employee compensation and business valuations. Practical aspects of starting your own business, such as registration requirements, will also be examined.

- inactive course.

examines new developments and trends in information systems. The scope of the course includes: implications of emerging hardware and software technologies, emerging systems applications, and the state-of-the-art in IS management practice. Specific topics will change each year. Readings assigned from professional and academic journals will form the basis of class discussion.