807. Property and Liability Insurance (3 cr)

Prereq: FINA 307

Open to masters level and PhD students only. Analysis of risk theory, property and liability risks, and the economic functions of property insurance. Traditional and modern theories of risk, property and liability coverages, and functional insurance areas. The role of property and liability insurance in meeting current economic and social problems in urban core areas of major central cities.

812. Life Insurance (3 cr)

Prereq: FINA 307

Open to masters level and PhD students only. Analysis of the economic functions of life insurance. Human-life value concept and the basic forms of life insurance and annuities used in insuring life values. Life insurance pricing, functional company operations, legal aspects, and contractual provisions. Health and other specialized forms of human-life value insurance.

820. Employee Benefit Plans (3 cr)

Prereq: ECON 210, or 211 and 212; FINA 307

Analysis of group life insurance, group medical expense and disability income insurance, private pension plans, profit sharing and thrift plans, Section 401(k) plans, individual retirement accounts (IRAs), Keogh plans for the self-employed, group property and liability insurance, and other employee benefits. An analysis of major public policy issues.

838. Risk Management (3 cr)

Prereq: ECON 307, 407, and FINA 361, or permission

Identifies and analyzes major and minor pure loss exposures facing business firms, examines the alternative risk management techniques for dealing with these exposure, selects the most appropriate technique(s) for controlling each exposure, and monitors the financial results so that the risk management program remains effective. Actual risk management audits of business firms and case studies are used to integrate the concepts, techniques, and tools studies in the course.

*850. Multinational Financial Analysis (3 cr) Lec 3.

Prereq: GRBA 811 and permission

FINA 850 is open to masters level and PhD students only.

International aspects of financial management. Exchange risk analysis and management. Accessing international capital markets. International capital budgeting. Numerical optimization technique.

*855. Capital Markets and Financial Institutions (3 cr)

Prereq: FINA 365 or permission

Open to masters level and PhD students only. Analysis of the development and functions of the various financial institutions, with emphasis on the nonbank financial intermediary. Sources and uses of funds for each of the major types of intermediary, the nature and structure of financial markets, the behavior of financial institutions, and the theories of interest rate determination.

861. Advanced Finance (3 cr)

Prereq: FINA 361 or 360 and MATH 104

Open to masters level and PhD students only. Advanced development of the finance specialization with major emphasis on theoretical issues. Application of quantitative techniques and the role of capital markets into the external financing policy of the firm.

*863. Portfolio Management (3 cr) Lec 3.

Prereq: GRBA *811

The workings of securities markets. The fundamental intuition of the risk-return trade-off. The role of information in financial markets. All major asset pricing models and application to risk management in a portfolio context.

865. Bank Management (3 cr)

Prereq: FINA 361 and 365

Open to masters level and PhD students only. Bank asset management; policy and practices for reserves, loans, and investments. Internal organization of commercial banks. New problems and recent innovations in commercial banking.

*867. Options, Futures and Derivative Securities (3 cr)

Prereq: FINA *863 or equivalent

Open to masters and PhD students only. Analysis of the properties of derivative securities that are commonly encountered in practice. Examines the theoretical framework within which derivative securities can be valued. Discussion of alternative hedging strategies for financial institutions and portfolio managers.

882. Real Estate Finance (3 cr)

Prereq: FINA 382

Open to masters level and PhD students only. (This course may be used toward fulfillment of the Nebraska Real Estate Commission’s educational requirements.) Consideration of procedure, instruments, techniques, and trends in financing urban real property; an examination of realty credit markets and sources of funds (private and public); valuation of real property for lending and investment purposes; and measurement of investment performance.

898. Special Topics (ACTS 898) (3 cr per sem)

Prereq: Permission

Special topics in actuarial science.

*899. Masters Thesis (6-10 cr)

Prereq: Admission to masters degree program and permission of major adviser

907. Insurance Seminar (3 cr)

960. Financial Management (3 cr)

Prereq: Completion of the MBA core requirements

Open to masters level and PhD students only. Assuming a background of knowledge which includes the finance function in business and the technique of financial analysis, this course confronts the student with the unique role of financial management which relates both to the company as an operating entity and to the interest of the owners in the results of the operation.

961. Advanced Theory of Finance (3 cr)

Prereq: FINA 361

Open to masters level and PhD students only. Critical examination of the relation of the capital markets to the external financing problems of the firm. Advanced developments of the finance specialization with major emphasis on the theoretical issues.

965. Seminar in Banking (3 cr)

Open to PhD students only.

966. Seminar in Investments (3 cr)

Open to PhD students only.

968. Seminar in Finance (3 cr each)

Open to PhD students only.

973. Actuarial Risk Theory (ACTS 973) (3 cr)

Prereq: ACTS 870 with a grade of C or better

Advanced topics in actuarial theory including Utility Theory, Risk Theory, and Ruin Theory, and their applications.

975. Stochastic Calculus (ACTS 975) (3 cr) Lec.

Prereq: STAT 883 with a grade of C or better

Introduction to sigma-fields and information structures, the Riemann integral, the Riemann Stieltjes integral, the Lebesque integral, conditional expection, martingales, Brownian motion, the Ito integral and Ito calculus, equilibrium price measures, and the Black-Scholes option pricing model.

994. Seminar in Selected Subjects: Special Topics (3 cr)

Prereq: FINA 961

Open to PhD students only.

996. Directed Reading or Research (1-3 cr each registration)

999. Doctoral Dissertation (1-24 cr, max 55)

Prereq: Admission to doctoral degree program and permission of supervisory committee chair

*800. Ethical and Legal Considerations in Management (3 cr)

Prereq: Permission of the MBA director

Introduction to the Legal System; Introduction to Legislation and Impact on Business-State; Evolution of Concepts in Law; Introduction to Legislation and Impact on Business-Federal; Other Developing Legal Concepts; White Collar Crimes; Relationship of Business and Government-Concept of “Public Interest”; The Corporation-A Legal Perspective; Business and Ethics; Business and Religion; International Business Ethics; The “Professional Manager” in Business.

*801. Survey of Accounting (3 cr)

Prereq: Permission of the MBA director

A one-semester course for graduate students without prior study in financial and managerial accounting. Common Body of Knowledge materials as described by the American Assembly of Collegiate Schools of Business. Concepts essential to thorough understanding of managerial and business concepts and practices.

*802. Raikes School: Design Studio I (RAIK 802) (3 cr) Lec 3, lab 10.

Prereq: Admission to the MBA program; BSAD/CSCE/RAIK 402H

The first semester of a two semester sequence of the Raikes School of Computer Science and Management Graduate Design Studio. Application of software design principles in a team oriented project management setting. Complete projects in consultation with private and public sector clients.

*803. Raikes School: Design Studio II (RAIK 803) (3 cr) Lec 3, lab 10.

Prereq: Admission to the MBA program; GRBA/RAIK *802

The second semester of a two semester sequence of the Raikes School of Computer Science and Management Graduate Design Studio. Application of software design principles in a team oriented project management setting. Complete projects in consultation with private and public sector clients.

*804. Finance (3 cr)

Prereq: Permission of the MBA director

Foundation for studying advanced financial principles at the graduate level. Efficient resource utilization and associated costs. Portfolio theory, capital asset pricing model (CAPM), advanced budgeting techniques, cost of capital theory, financial forecasting, and financial planning.

*805. Marketing Management (3 cr)

Prereq: Permission of the MBA director

Examination of marketing system, its relations with the socioeconomic system, and the influences of each upon the other as these elements affect the management of marketing activities. Trends in the structure of marketing institutions, processes and practices. Consideration of customer attributes and behavioral characteristics, and how a marketing manager responds to these in the design of marketing strategies, using research, product development, pricing, distribution structure, and promotion.

*806. Management Theory and Organizational Behavior (3 cr)

Prereq: Permission of the MBA director

Behavioral science foundations of management theory. Techniques of human resource administration and utilization explored with particular emphasis on the behavioral science rationale for the application of these techniques.

*810. Contemporary Managerial Accounting (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

Internal accounting as a tool to generate information for managerial planning and control. Problems and case material used to review basic financial accounting, to develop operational understanding of elementary cost systems, capital and operating budgeting concepts, incremental analysis, transfer pricing, performance evaluation, and other selected quantitative techniques available to assist management in the performance of the planning and control functions.

*811. Managerial Finance (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

A case course designed to meet the financial core requirement in the MBA program. Application of financial theory to business problems. Financial statement analysis, working capital management, capital structure planning, cost of capital, and capital expenditure analysis.

*812. Managerial Economics (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

Applies economics to problems faced by managers in both the private and public sector. Consideration is given to the impact of the economic environment on decisions made by the firm including the effects of legal, regulatory and social constraints. Internal allocation of resources in organizations from an economic perspective. Economic tools that aid managers, including statistical analysis, are applied to practical decisions.

*813. Managerial Marketing (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

Mixture of case discussions, readings, lectures, plus written and oral assignments. Development of analytical and decision making skills, and an understanding of the market forces which influence those decisions. Major emphasis on the decision areas of product, distribution, personal selling, advertising and pricing, as well as on the development of integrated marketing programs. Social, ethical, and global issues.

*814. Applied Organizational Behavior (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

Critical behavioral science theories that contribute to the effective management of human behavior in organizations. Conceptual frameworks that help diagnose and explain the potential for common interpersonal problems. These models serve as the foundation for student efforts to develop behavioral skills and intervention techniques that promote effective individual and team activity leading to positive managerial experiences. Communication, power and influence, conflict management, and perception.

*815. Operations and Information Systems Strategy (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

Understanding of how operations and information systems can be used to capture competitive advantage in the marketplace. Relationships between operations and information systems and other functional areas of organizations, e.g., marketing, finance, and engineering/research and development.

*851. Managerial Decision Making (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

Advanced quantitative tools for aiding and enhancing managerial decision-making so that students develop skills for formulating, analyzing, and solving a wide range of interdisciplinary business problems. Decision-making under certainty, uncertainty and risk, and in competitive situations. Use of various quantitative models and computer-based tools, including problem formulation, interpretation of solution, sensitivity and shadow price, heuristic approaches, simulation and game models.

*852. International Business (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

Reconsideration of marketing, management, accounting, and financial concepts within and between foreign environments. Understanding of alternative cultural, economic, and political systems which affect the operations of business firms. Attention to functional business decision making.

*853. Strategic Management and Business Policy (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

Development and implementation of corporate strategies and policies. Interrelationships between the external and internal environments of the organization (including functional areas) are stressed through identification, analysis, and implementation of solutions to strategic situations facing varying types of organizations. Policy cases, live cases/industry analyses, and an executive-level simulation game. Bridging the gap between management theory and practice.

*860. Management: Theory, Issues and Practice (3 cr)

Prereq: Admission to the MBA program and/or permission of the MBA director

Historical background, various approaches to management, and the functions, roles, and activities of the modern manager within the organizational and environmental context. Contemporary issues such as total quality management, employee productivity, and international management. The theme and perspective is how to make the practice of management of today’s organizations more effective.

*890. Administrative Internship (1-3 cr per sem)

Prereq: Admission to the MBA program and/or permission of the MBA director; and the permission of a graduate faculty member

Maximum of 6 semester hours of GRBA *890 can be counted towards a graduate degree. Students present oral and written reports to faculty seminar once a semester. Independent study of theories, principles, practices, techniques, and strategies utilized in the business field. Practical experience in managerial, administrative situations.

*896. Directed Readings or Research in Business (1-3 cr per sem)

Prereq: Admission to the MBA program and/or permission of the MBA director; and the permission of a graduate faculty member

*898. Managerial Skills Seminar (A, B, D, E, G, J) (1-3 cr per sem)

Prereq: Admission to the MBA program and/or permission of the MBA director

Seminar in current topics in business. Topical issues such as diversity, ethics, leadership, business communication, etc. New topics announced prior to each term in which the course is being offered.

821. Entrepreneurship and Venture Management (ENTR 821) (3 cr)

Prereq: ACCT 201 and 202, or 306; FINA 361; MNGT 331 and 360; MRKT 341

Aspects of starting and managing a new enterprise. Characteristics of entrepreneurs; the identification and evaluation of new venture opportunities-resource utilization; development of appropriate strategies and the successful planning, implementation and launching of a new business venture.

822. Small Business Management (ENTR 822) (3 cr)

Prereq: ACCT 201 and 202, or 306; FINA 361; MNGT 331 and 360; MRKT 341

Small businesses and owner management. Process of creating and managing one’s own business, whether new or acquired. Actual involvement in small business organizations (e.g., internships, on-site visits and discussions, and consulting assignments). Cases relevant to small business are used.

823. Small Business Growth and Development (ENTR 823) (3 cr)

Prereq: ACCT 201 and 202, or 306; FINA 361; MNGT 331 and 360; MRKT 341

Financial human resource, operations and marketing issues that face entrepreneurs whose businesses are confronted with significant growth potential or that have matured. Franchising, initial public offerings, succession and estate planning. For course description, see MNGT 823.

828. International Management (3 cr)

Prereq: MNGT 360

US enterprises operating in the global economy. The manner in which cultural, economic, political, and social differences affect the management of business, governmental, military, and other enterprises is considered. Problems of managing in Latin America, Europe, and Asia.

831. Enterprise Management Systems (3 cr)

Prereq: MNGT 331 or equivalent

An analytical approach to the design, planning, and control of operations management systems, including both domestic and international, manufacturing and service operations.

837. Computer-aided Analysis in Decision Making (3 cr)

Prereq: BSAD 150 and MNGT/MIST 350

Analytical and simulation models for decision making in functional areas such as finance, accounting, marketing, personnel, operations, and inventory. Students learn how to construct decision models for practical applications. Analyzing alternatives and implementing solutions that result in increased productivity.

841. Topics in Management Science for Deterministic Systems (3 cr)

Prereq: BSAD 150 and permission

Selected topics in operations research/management science. Approaches for analysis of deterministically well-defined systems, the techniques’ analytical underpinnings, and the foundation and structure of the management sciences approach. Application of the techniques. Linear programming, nonlinear programming, dynamic programming, network analysis, and/or other deterministic topics.

842. Topics in Management Science for Stochastic Systems (3 cr)

Prereq: BSAD 150 and permission

Topics in operations research/management science. Analysis of systems that change probabilistically or incorporate risk and uncertainty, the techniques’ analytical underpinning, providing insight into the foundation and structure of the management science approach. Application of the techniques. Decision analysis, game theory, Markovian decision processes, queuing theory, and/or other probabilistic or stochastic topics.

*850. Management Information Systems (3 cr) Lec 3.

Education or experience with computers and/or experience in administration. Consideration of kinds of information needed to support the full spectrum of decision making in private and public organizations. Techniques of measuring and reporting on outcomes of managerial decisions. The design of management information systems (MIS) with regard to the proper role of the computer, systems analysts, programmers, managers and users, data management technology, and kinds of computer hardware and software.

852. Database Organization and Management (MIST 852) (3 cr) Lec 3.

Prereq: MIST/MNGT 350

Database technology and related human and managerial considerations. Databases from two perspectives: the logical view, as the manager and applications programmer see and use the organization’s data; and the physical view, as the systems software programmers and database manager view the data. Theory on database organization and the practical applications of databases.

*853. Data Mining and Warehousing (MIST *853) (3 cr) Lec 3.

Prereq: MNGT 950 or equivalent course in statistics

Large scale data storage systems used in business. Statistical and data mining tools used for analyzing large sets of data. Sources of data that are internal and external to the organization. Primary data mining applications in business and demonstrated on representative data sets. Data warehouses, data marts, online analytic mining techniques used to support business operations. Application of actual software where possible.

854. Information Systems Analysis and Design (MIST 854) (3 cr) Lec 3.

Prereq: MIST/MNGT 350

Methods and methodologies used in systems analysis, design, and implementation. Decision-making process, systems development life cycles, requirement analysis, logical and/or conceptual design, and basic database concepts.

855. Mobile and Ubiquitous Commerce (MIST 855) (3 cr) Lec 3.

Prereq: MIST/MNGT 350

The impact of wireless and mobile technology on the ways in which business is conducted and the strategic implications of wireless applications in organizations.

856. Object-Oriented Systems Development (MIST 856) (3 cr) Lec 3.

Prereq: MIST/MNGT 350

Object-orientation as an approach to developing information systems. Analysis, design and implementation of systems development from the object-oriented perspective. Object-orientation and object-oriented methods and methodologies.

857. Business Data Communications (MIST 857) (3 cr) Lec 3.

Prereq: MIST/MNGT 350

Fundamentals of business data communications, and networking hardware and software. Communication protocols such as TCP/IP, Internet and electronic commerce.

858. Electronic Business (MIST 858) (3 cr) Lec 3.

Prereq: MNGT/MIST 350

Management related topics in electronic business: conceptualizing and maintaining e-business strategy. Economic impact of 3-business strategies and management practices, models of e-business, electronic payment systems, Internet security, ethics and privacy, and advanced e-business trends and issues.

859. Global Information Systems (MIST 859) (3 cr) Lec 3.

The worldwide political and economic changes in the last decade that have propelled city, state, country governments, and corporations to expand business globally and enter into new markets. Information technology (IT) has a key role in the globalization of business. The necessary concepts and ideas to understand the issues i the global or international use of information technology. IT environments around the world, national infrastructures and regulatory regimes, global IT application, global information systems (IS) development strategies, global management support systems, and global IT management strategies.

861. Advanced Personnel/Human Resource Management (3 cr)

Prereq: MNGT 361

Review and analysis of current policies, problems, and issues in personnel/human resource management. Students apply knowledge of P/HR principles, practices, policies, and procedures to the identification and solution of case problems.

862. Labor Relations (3 cr)

Prereq: MNGT 360 or ECON 381

Interdisciplinary approach to labor-management relations with emphasis upon collective bargaining and grievance administration. Appreciation of collective bargaining process is gained through the actual negotiating of a labor-management contract. On-going union-management relationships.

863. Compensation Administration (3 cr)

Prereq: MNGT 361

Design and administration of compensation systems. Determinants of general level of pay, pay structures, wage and salary surveys, job analysis, job evaluation, performance evaluation, benefit plans and financial incentive systems.

864. Human Resource Planning (3 cr)

Prereq: MNGT 360 or 361 or ECON 381

Analytic exposure to human resource planning at the level of the organization and builds an understanding of human resource concepts, models, and problem-solving tools. Strategic planning, human resource planning, analysis of people-related business issues, and forecasting. Policy-setting and long-range planning for such human resource functions as job analysis, recruitment, selection, human resource information systems (HRIS), training and development management of diversity and compensation administrations.

865. Organizational Theory and Behavior (3 cr)

Prereq: MNGT 360 or equivalent

Behavior and design of the organization as a unit, as well as the individual processes (e.g., influence, coordination, decision making) that are affected by organization design. Organization structure, technology, size, culture, goals and environment are key variables in this analysis. Applications to real-life organizational design problems emphasized.

866. Government and Labor (ECON 885) (3 cr)

Prereq: MNGT 361 or ECON 381

Government regulation of employment and labor relations. Includes laws and agencies relating to employment practices, pay, hours, equal employment opportunity, labor relations, safety, health pensions, and benefits. Social and economic implications of governmental regulation.

867. Leadership in Organizations (3 cr)

Prereq: MNGT 360 and COMM 311

Classic and contemporary theories of leadership. Enhances the student’s understanding of the nuances of leadership as it is practiced and experienced in organizations. Students have opportunities to assess their personal leadership capacity, as well as to identify the skills, attitudes and competencies they possess and/or need to develop in order to assume and distinguish themselves in leadership positions.

875. Business Policies and Strategies (3 cr) Lec 3.

Prereq: ACCT 201 and 202, or 306; ECON 211 or 212; FINA 361/361H; MIST/MNGT 350; MNGT 331 and 360/360H; MRKT 341/341H; or equivalent

Formulation and application of business policies and strategies; involves analysis of cases using knowledge acquired in such basic courses as marketing, accounting, finance, operations, human resources, information systems, and economics. Complexity of business problems and the interrelationships of business functions.

*876. Strategic Management (3 cr)

Prereq: Management Department permission

Theories, concepts, techniques, and practices of strategic management. Includes strategic decision making, assessing the strategic situation, strategic planning systems and techniques, and implementation and control.

*899. Masters Thesis (6-10 cr)

Prereq: Admission to masters degree program and permission of major adviser

905. Research Design and Methodology (3 cr)

Prereq: Permission

Research designs appropriate for basic and field research, including methodology for implementing such designs. An analysis of various statistical methods for evaluating research data. Includes prospectus and manuscript writing and submission; critical review of various research currently published.

931. Operations Planning and Control Systems (3 cr)

Taught predominately by the case method with a few classes for review and summary lectures. Concentrates on higher management decisions involving the manufacturing, service, and public sectors. Facilities planning, labor, aggregate planning, strategic planning, capacity management, and trade-off analysis.

932. Business History (2-3 cr)

History of business of the leading nations with emphasis on the United States, including the effect of environment upon business, the development of entrepreneurship and management, and the impact of business upon the community and nation. Case histories and entrepreneurial-managerial appraisals.

933. Advanced Topics in Supply Chain Management (3 cr) Lec 3.

Advanced conceptual and methodological practices in designing and planning supply chain systems. Advances and strategies in supply chain procurement, transportation, distribution and warehousing, globalization, outsourcing, and technology.

941. Management Science (3 cr)

Prereq: Graduate students who have completed all quantitative core requirements equivalent to MATH 104 or 105; ECON 215; and MNGT 331

Main concepts and techniques of modern management science for management decision analysis. Application of the tools to real-world decision-making situations.

954. Advanced Topics in Information Systems (3 cr)

Prereq: Permission

Identifies and addresses the current issues in Information Systems. Includes technical and managerial aspects, e.g., Internet, software project management, etc.

960. Organizational Behavior (3 cr)

Prereq: Permission

Human behavior within organizations. Research findings and the contributions of behavioral science.

969. Organization and Management Theory (3 cr)

Prereq: Permission

Major historical perspectives and some of the current competing paradigms in the field of organization theory. Classical management theory, human relations theory, the technology-structure and structure-environment contingency perspectives for organizational design, strategic human resource management, organizational culture, institutional theory, and such current topics as organizational demography and groups in organizations. Critiquing the theoretical perspectives on both conceptual and methodological dimensions as well as developing comparisons and contrasts between the perspectives. Critical elements of theory building in the organizational sciences and the frameworks for examining organizational theory.

971. Strategic Leadership (3 cr)

Prereq: Permission

The effect of leadership throughout organizations on successful development and execution of organizational strategies. Strategic leadership in organizations and its relationship to domains such as top management teams, board leadership development, organizational visions and cultures, and organizational effectiveness. Relevance of strategic leadership theory and practice to organizational change and/or transformation, strategic alignment, organizational, adaptability, global organizational systems, and authentic organizational decision-making and cultures.

980. Seminar in Interpersonal Processes in Organizations (3 cr)

Prereq: Permission

Field of organizational behavior at the individual level. Two specific features of human behavior: understanding how individuals interact with their environment to explain behavior and performance; and how individuals interact with other actors in their work environment to both facilitate and evaluate attitudes and behavior. Students read existing research literature-to learn the “classic” studies that serve as the foundations for significant organizational behavior theories, and to understand the current conceptual trends, hypotheses, and methodologies involved in advancing these theories.

981. Seminar in Labor Relations (3 cr)

982. Seminar in Human Resource Management (3 cr)

983. Seminar in Organizational Behavior (3 cr)

Prereq: Permission

Capstone seminar in the organizational behavior track. Reflection, perspective and the future of topics in the field of organizational behavior including research methodology, social learning theory/organizational behavior models, managerial activities/behaviors, cross-cultural/international research, and leadership.

984. Seminar in Operations Management (3 cr)

985. Seminar in Strategic Management and Business Policy (3 cr)

Prereq: MNGT *876 and GRBA *853, or equivalent

988. Seminar in Management Information Systems (3 cr)

Prereq: MNGT 950 or equivalent

989. Seminar in Organization and Management Theory (3 cr)

Prereq: Permission

Current paradigms in the field of organizational theory. Transaction cost economics, agency theory, strategic choice and decision-making, resource dependency, power, population and community ecologies, and interorganizational networks. Current topics in organizational theory. Critiquing the theoretical perspectives on both conceptual and methodological dimensions as well as developing comparisons and contrasts between the perspectives. Ethical code of conduct and other issues involved in publishing in the organizational sciences.

990. Seminar in History of Management Thought (3 cr)

Development of management thought from the ancient civilizations of Sumer and Egypt, through the Middle Ages, to more recent developments. Scientific Management School, the contributions of Henri Fayol, and the Hawthorne research. The evolution of management as a body of knowledge.

994. Seminar in Selected Topics I (3-6 cr, max 6)

Prereq: Management department permission

995. Seminar in Selected Topics II (1-6 cr, max 6)

Prereq: Management department permission

996. Directed Reading or Research (1-6 cr each registration)

999. Doctoral Dissertation (1-24 cr, max 55)

Prereq: Admission to doctoral degree program and permission of supervisory committee chair

*821. Applied Marketing Research (3 cr)

Prereq: GRBA *813 or equivalent; EDPS 859 or ECON 215 or equivalent

Research methods to supply marketing information pertaining to the: assessment of the nature of demand, assessment of the extent of demand, marketing program development, and the monitoring of marketing performance.

*822. Survey of Buyer Behavior (3 cr)

Prereq: GRBA *813 or equivalent, or permission

Survey of the literature of buyer behavior. Economic, sociocultural and psychological aspects of buying behavior as the basis of marketing strategy and public policy.

*824. Advanced Quantitative Analysis in Marketing (SRAM *824) (3 cr)

Prereq: GRBA *813 or equivalent, or permission

Review, evaluation, and design of advanced marketing research investigations. State-of-the-art methodological issues relevant to marketing to provide an understanding of multivariate data analysis pertinent to the marketing literature. Analysis of linkage, structure, and causality/change for marketing phenomena.

*826. Services Marketing (3 cr)

Prereq: GRBA *813 or equivalent

Working understanding of services marketing and the services marketing process. Key concepts, issues and terminology. Specific tools and frameworks enabling communication with other professional marketers and analysis of services marketing situations to make realistic recommendations for managerial action.

828. Sports Marketing (3 cr)

Prereq: GRBA 813 or equivalent; or permission

Basic concepts and theories unique to sports marketing. Review of the basic principles of marketing in the context of sports. Framework for incorporation of unpredictable nature of the sports industry and exploration of the complex relationships between the elements of sports and marketing. Current research in: sports marketing; coverage of the growing popularity of women’s sports; and the globalization of sports.

*830. Strategic Issues in Marketing Communication (3 cr)

Prereq: GRBA *813 or equivalent, or permission

Analysis and application of current concepts regarding the formulation and evaluation of marketing communication strategy in organizations which operate on a profit and not-for-profit basis.

*835. Marketing Channels and Distribution (3 cr)

Prereq: GRBA *813 or equivalent, or permission

Marketing management issues related to selection of intermediaries, channel control, marketing institutions, channel power and pricing. Distribution management issues: location, finished goods inventory, transportation, communication, and customer service.

841. Marketing and Electronic Commerce (3 cr)

Prereq: GRBA *813 or equivalent, or permission

Strategies to deal with opportunities and challenges of evolving technology and marketing in digital networks of customers, suppliers, and employees; different interactive marketing platforms for e-commerce; the future and strategic, societal, and ethical implications of technology and interactive marketing in e-commerce.

850. Strategic Database Marketing (3 cr)

Prereq: GRBA *813 or equivalent, or permission

Theory and strategic use of large marketing databases. Advances in theory and practice. Concepts of customer relationship management, integration with electronic commerce systems, analytical techniques, ethics and practices of customer data privacy.

855. Marketing and Globalization (ABUS 855) (3-6 cr, max 6)

Prereq: GRBA *813 or equivalent

Globalization and resulting changes in the business environment. Access to new consumers, new supplies. The effect on consumer choices. Readings from scholarly and popular press, videos, and a “real world” application. Marketing strategies developed for Nebraska firms and organizations such as value-added food marketers.

*896. Sports Marketing Practicum (3 cr)

Prereq: MRKT 828 and permission

Supervised sports marketing related internship.

*898. Seminar: Special Topics (3 cr)

Prereq: GRBA 813 or equivalent, or permission

Current topics in marketing; services marketing, ethics, and business-to-business marketing.

*899. Masters Thesis (6-10 cr)

Prereq: Admission to masters degree program and permission of major adviser

921. Seminar in Marketing Communication Strategy (A, B, D, E, G, J) (3 cr each)

Prereq: Permission

931. Marketing Channels Topical Seminar (A, B, D, E, G, J) (3 cr each)

Prereq: Permission

940. Marketing Management (3 cr)

Prereq: Permission

Decision-making activities in problems concerned with the development and management of marketing programs. Strategy choices in situations involving product development, market analysis and segmentation, channels, merchandising, promotion, pricing, and marketing research.

944. Theory of Logistics (3 cr)

Prereq: Permission

Critical examination of various theories of structure and operation of logistics systems. Application of logistics theory to business problems.

954. Problems in International Marketing (3 cr)

Prereq: Permission

Simulation of marketing decision making in an international environment. Material in the course is balanced between the developed and underdeveloped countries of the world in Europe, Africa, Asia, and the Americas. Case materials are used as a basis for class discussion. Cases and discussions focus on specific interests of students enrolled.

970. Development of Marketing Theory (3 cr)

Prereq: Permission

Continuing development of marketing theory, utilizing a review of “classic” and current marketing literature. Historical roots of marketing as a discipline, the requirements for marketing theory, and current efforts and future directions in the development of a mid-range theory of marketing.

971. Marketing and Society (3 cr)

Prereq: Permission

Role of the marketing activities and the marketing system in society.

972. Seminar: Behavioral Research in Marketing (3 cr)

Prereq: MRKT *822, and permission

980. Marketing Colloquium (3 cr)

Prereq: Permission

Seminar in dissertation research topics and methods.

996. Directed Reading or Research (1-3 cr each registration)

998. Seminar in Special Topics (A, B, D, E, J, K) (3 cr each)

Prereq: Permission

New topics announced prior to each term in which course is offered. Seminar in current topics in marketing.
D. (3 cr)

998D. Seminar in Special Topics (SRAM 998D) (3 cr)

Prereq: Permission

999. Doctoral Dissertation (1-24 cr, max 55)

Prereq: Admission to doctoral degree program and permission of supervisory committee chair

*802. Accounting Standards (3 cr)

Prereq: ACCT 810 with a grade of C or better, or permission

Analysis of changes in authoritative audit and accounting pronouncements. Besides topical coverage, recent discussion memoranda, technical bulletins, interpretations and statements of policy will be emphasized as to their integration into the accounting framework.

*803. Seminar in Financial Accounting (1-3 cr, max 3)

Prereq: Admission to the Masters of Professional Accountancy (MPA) program; or permission of MPA faculty adviser and instructor

The economic characteristics of accounting information as they relate to the role played by financial accounting reports in allocating capital.

804. Advanced Accounting (3 cr)

Prereq: ACCT 314 with grade of C or better, or permission

Special accounting problems relating to the preparation of combined and consolidated financial statements for accounting entities with branch offices and with subsidiaries, both domestic and foreign; partnership accounting; accounting for foreign currency transactions and translations; governmental and not-for-profit accounting.

*805. Financial Accounting (3 cr) Lec 3.

ACCT 805 is not open to Masters of Professional Accountancy (MPA) students.

Basics of financial accounting and reporting. The construction of financial statements and their interpretation for internal and external users of financial information.

*807. Professional Responsibility and Ethics in Accounting (3 cr)

Prereq: Permission of MBA or MPA director

Standards of ethical financial reporting and corporate governance in the context of the legal, regulatory, and social environments of corporate business. Acts of law and sanctions imposed for violations of standards of financial reporting.

808. Advanced Managerial Accounting (3 cr)

Prereq: ACCT 308 with grade of C or better and FINA 361, or permission

Advanced treatment of managerial accounting topics with emphasis on generation, communication, and use of information to assist management in performance of the planning and control function. Problem, case, and library materials and computer system analysis are used to develop understanding of overhead variance analysis, cost systems, capital budgeting, and other quantitative techniques relevant to internal accounting.

810. Auditing (3 cr)

Prereq: ACCT 309 and 314, both with a grade of C or better

Duties and responsibilities of auditors; method of conducting various kinds of audits; audit working papers; the preparation of the audit report; the auditor’s certificate; special problems in the audit of different kinds of enterprises.

812. Federal Tax Accounting (3 cr)

Prereq: ACCT 313 with grade of C or better, or permission

Federal and state income tax concepts. The theory and the historical growth of the fundamentals of the federal tax laws and regulations. Practical application of the tax laws in the preparation of the tax returns (for wage earners and sole proprietors) and the need for tax planning.

*813. Corporate Tax Accounting (3 cr) Lec 3.

Prereq: ACCT 812 and admission to the Master of Professional Accountancy Program

Federal income taxation for corporations. Tax laws associated with formation, operation, distribution, redemption, and reorganizations are analyzed.

*814. Governmental and Not-For-Profit Accounting (3 cr)

Prereq: ACCT 314

Accounting and reporting for governmental units and organizations established as not-for-profit corporations. Expanded treatment of fund accounting and reporting for agencies operated in and for the general public interest.

*815. Tax Research and Planning (3 cr)

Prereq: ACCT 812

Development of skills in identifying problems, interpreting facts, conducting research, and communicating results in the field of Federal taxation.

*816. Special Topics in Federal Taxation (3 cr)

Prereq: ACCT 812

Areas of Federal law that are especially relevant in the prevailing economic and political climate.

*817. The Income Tax and Management Decisions (3 cr)

Prereq: Courses constituting the equivalent of the undergraduate Common Body of Knowledge requirement for CBA

The impact of Federal income tax law on management decisions, more from the viewpoint of recognizing problems than prescribing solutions.

*818. Taxation-Farm and Ranch (AECN *818; LAW 618G; POLS *818) (1-4 cr)

Prereq: ACCT 812 or LAW 637/G

Selection of substantial income tax problems affecting farms and ranches.

*819. Partnership Tax Accounting (3 cr) Lec 3.

Federal income taxation for partnerships. Tax laws associated with formation, operation, distribution, disposal, and dissolution.

*831. Seminar in Auditing (3 cr)

Prereq: Admission to the Masters of Professional Accountancy (MPA) program; or permission of MPA faculty adviser and instructor

*837. Taxation-Individual Income (LAW 637G) (3-4 cr, max 4)

The structure and content of the federal income tax system, focusing on taxation of individuals. Income, deductions, income splitting, capital gains, and tax accounting. Technical proficiency in solving tax problems and an understanding of the tax policy decisions implicit in the technical rules.

*838. Taxation-Corporate (LAW 638G) (1-4 cr)

Prereq: LAW 637/G

Pre- or coreq: LAW 632/G. Advanced federal income tax focusing on income taxation of corporations and shareholders.

*840. Fraud Examination (3 cr)

Prereq: Admission to the Masters of Professional Accountancy (MPA) program, or permission of MPA faculty adviser and instructor.

Fraud and how fraud differs from other crimes. Fraud techniques, schemes, and actual fraud cases.

*848. Business Planning (LAW 648G) (1-4 cr)

Prereq: LAW 632/G, 638/G

Series of separate, rather detailed planning problems. Each problem calls for the selection and planning of a transaction to meet the needs of the parties involved, in light of applicable corporate, partnership, tax, and securities considerations.

*857. Controllership (3 cr)

Prereq: Admission to either the Masters of Professional Accountancy (MPA) or MBA program; or permission of MPA faculty adviser and instructor; ACCT 808 or GRBA 810

Rudiments of conceptual framework for designing and evaluating management accounting and control systems for business firms and situations. Case studies on the management aspects of budgeting, standard setting, variance analysis, cost allocation, operating control, transfer pricing, capital budgeting, performance evaluation, and other pertinent topics relating to managerial uses of accounting data.

*858. Seminar in Managerial Accounting (3 cr)

Prereq: Admission to either the Masters of Professional Accountancy (MPA) or MBA program; or permission of MPA faculty adviser and instructor

863. Taxation-Individual Income II (LAW 663G) (3 cr)

Most important tax principles affecting business and investments, as well as an introduction to basic tax procedure (both administrative and judicial), civil and criminal fraud, tax research, and certain ethical issues common in tax practice.

*888. Financial Reporting and Analysis (3 cr) Lec 3.

Prereq: Intermediate financial accounting or ACCT 805; permission of the MBA director

How to effectively utilize accounting information presented in financial statements. Analysis of primary financial statements, revenue recognition practices, the financial reporting system, the effects of accounting method choice on reported financial data, and firm valuation.

*899. Masters Thesis (6-10 cr)

Prereq: Admission to masters degree program and permission of major adviser

906. Seminar in Comparative Accounting Systems (3 cr, max 24)

Prereq: Permission (ordinarily at least two senior-level courses in accounting or ACCT *801 and suitable supporting courses)

A research seminar on the conceptual framework underlying selected accounting systems or subsystems. The specific systems studied vary depending upon interest and background of enrolled students, but ordinarily include insurance or other regulatory systems, governmental or other not-for-profit systems, Securities and Exchange Commission regulations, federal income tax rules, and foreign systems. Contrasts with traditional financial and managerial reporting systems and the reasons for the differences that exist.

916. Seminar in Contemporary Accounting Theory: Empirical Tests and Methodologies (3 cr) Lec 3.

Prereq: ACCT *803

Empirical validations and implications of accounting information. The convergence of accounting with other disciplines such as: behavioral sciences; portfolio theory; and information theory. Recent empirical studies such as: implications of the efficient capital market hypothesis on external financial reporting, information content of financial reports, and market perceptions of external accounting information.

920. History and Philosophy of Accounting Thought (3 cr)

Prereq: Permission

The historical development of accounting thought and the individuals, institutions, organizations, and philosophies that shaped its past and present and will influence its future.

945. Partnership Taxation (LAW 745G) (1-4 cr)

Prereq: ACCT 812 or LAW 637G

Survey of important principles of partnership taxation.

967. Estate Planning (LAW 767G) (1-4 cr)

Prereq: LAW 637/G

Pre- or coreq: LAW 639/G. Federal estate and gift taxation, related income tax rules, estate planning concepts, and state inheritance taxation.

968. Estate Planning Problems (LAW 768G) (1-4 cr)

Prereq: LAW 767/G

Problems of planning and implementing estate plans for clients of substantial wealth with emphasis on skills of drafting the various legal instruments usually required for comprehensive estate planning.

969. Tax Policy Seminar (LAW 769G) (1-4 cr)

Policies of federal income taxation with emphasis on current legislative proposals and alternatives.

984. Seminar in Selected Topics (3 cr) Lec 3.

Prereq: Admission to PhD program and permission.

Topics vary.

990. Accountancy Internship (1-3 cr per sem, max 6)

Prereq: Admission to MPA program, permission of MPA adviser, and acceptance into approved internship program

Maximum of 6 sem hrs can be counted towards the MPA degree. Students present oral and written reports to faculty seminar once a semester. Independent study of theories, principles, practices, techniques, and strategies utilized in the accounting field. Practical experience in professional accounting situations through a preapproved internship program.

991. Seminar in Capital Market Research in Accounting (3 cr)

Prereq: Admission to PhD program, completion of research tools requirement, and permission

Capital market effects of accounting measurements and presentation, foundation of capital market research in accounting, methodology in conducting capital market research, and implication of capital market effects on accounting policy.

992. Seminar in Behavioral Accounting Research (3 cr)

Prereq: Admission to PhD program, completion of research tools requirements, and permission

MNGT 960 recommended. Behavioral factors in accounting system, design, audit judgment, decision making using accounting data, performance evaluation, accounting policy formation, and other accounting-related tasks.

993. Seminar in Analytical Accounting Models (3 cr)

Prereq: Admission to PhD program and permission

Measurement alternatives through modeling of choices and economic analysis of information choices.

995. Seminar in Contemporary Managerial Accounting: Selected Topics (3 cr, max 24)

Prereq: ACCT 858 or equivalent

May be repeated for credit if different subject matter. Special subjects in contemporary managerial accounting.

996. Directed Reading or Research (1-3 cr each registration)

999. Doctoral Dissertation (1-24 cr, max 55)

Prereq: Admission to doctoral degree program and permission of supervisory committee chair