182 College of Business 183 College of Business The College of Business provides students with the professional preparation necessary for successful careers in modem business and management. Emphasis is placed not only upon the concepts and analytical techniques of business decisionmaking, but also upon the obligations and opportunities of business people for effective service to society. The under- graduate and graduate programs in business and the undergraduate program in accounting are all accredited by the American Assembly of Collegiate Schools of Business. he College of Business offers two undergraduate degree programs and one graduate degree program. Curricula lead to Bachelor of Arts (B.A.), Bachelor of Science (B.S.), and Master of Business Administration (M.B.A.) degrees. The college participates in the M.A.I.S. program but college faculty will not serve as the major professor for M.A.I.S. degrees. For advanced degrees see Graduate School. Business Administration offers options in accounting, international business, financial services, management, management information systems, marketing management, and general business. A minor in a nonbusiness area is required of all business students. College of Business undergraduate T students have the opportunity to participate in the student exchange programs around the world. Undergraduate Majors Business Administration (B.A., B.S.) Options Accounting Financial Services General Business Management Information Systems International Business Management Marketing Management Minor Business Administration Certificate Program Post-Baccalaureate Certificate In Accounting Graduate Major Business Administration (M.B.A.) INTERNATIONAL DEGREE Undergraduates with majors in the College of Business can earn a second degree in International Studies. See the Interdisciplinary Studies section of this catalog for more information. POST-BACCALAUREATE CERTIFICATE IN ACCOUNTING A postbaccalaureate certificate in accounting is intended for those who wish to prepare for careers in professional accounting. The certificate is available to those holding a baccalaureate degree that did not involve specialized accounting education. The required accounting course work is identical to that required for the B.S. in Business Administration with an option in accounting. In addition, certain business and related elective courses are recommended. MINOR PROGRAM The College of Business offers a transcriptvisible minor for students majoring in other disciplines. The minor allows students to tailor a program of study to enhance their skills in areas such as marketing, management, and finance. More information may be obtained in the Office of Student Services 214 Bexell Hall (503-737-3716) GRADUATE PROGRAM Master of Business Administration The M.B.A. degree program is designed primarily for students whose undergraduate degrees are in disciplines other than business administration (although business graduates are also accepted). The program stresses breadth of knowledge in all areas of business and administration. It provides a working knowledge of those skills necessary for the graduate to develop into a compe- Bexell Hall 200 Oregon State University Corvallis, OR 97331-2603 (503) 737-3716 ADMINISTRATION DONALD F. PARKER Sara Hart Kimball Dean CLARA HORNE Head Adviser tent and responsible executive in both private and public organizations. Graduate International Exchange Program The College of Business has a student exchange program for M.B.A. students with the Copenhagen School of Economics and Business Administration, Copenhagen, Denmark. HIGH SCHOOL PREPARATION The following high school courses are recommended for students planning to enroll in the College of Business: English, four years; mathematics, four years; history and social studies, three years; keyboarding, one year; natural science, two years. In addition, competence in microcomputer word processing, spreadsheet and data base software is recommended. TRANSFER STUDENTS Students planning to transfer into the College of Business should do so as early as possible. Those planning to transfer from a community college should consult the business adviser at the community college to determine the most appropriate courses to complete prior to transfer. The head adviser of the College of Business may also be contacted for advice. ADVISING AND PLACEMENT The College of Business has experienced advisers available to advise students in all academic matters as well as in the areas of career choice and job placement. The services of the Career Planning and Placement Center are available to all students seeking information concerning placement opportunities and interviews with visiting firms. ACADEMIC REQUIREMENTS The standards set forth below apply to all students enrolled in the College of Business and are in addition to those standards applicable to all students in the University. Students are responsible for satisfying these Footnotes for this section on page 189. 184 Oregon State University requirements and should seek clarification in the Office of Student Services, Bexell 214. Students are expected to make satisfactory progress toward a degree. Satisfactory progress includes (but is not limited to) the completion of all review group courses listed below by the time the designated number of credits has been completed within a specified number of terms. At a minimum, the record of every student in the college will be reviewed at the completion of 45, 90, and 135 credits. Students will be required to transfer from the College of Business if: (a) a minimum of 2.50 grade-point average (OSU grades only) is not achieved in each set of review group courses listed an understanding of personal values and motivation, and an awareness of the interrelationship between business and society. In the junior or senior year, students select one of several options that include specialized course work in their area of major interest. (See Options.) The study of business administration is combined with a minor in a nonbusiness area. Minors are designed to augment the education of the business executive by providing tools or understanding related to the increasingly complex demands business professionals must deal with during a business career. below, OR (b) two or more review group courses have Business Administration Core Curriculum not been completed in the designated year. (Exception: Transfer students who are following a schedule approved during their first term at OSU by the head adviser of the college.) Review Group Courses Only grades earned in courses completed at OSU are used in the 2.50 grade-point average computation. (a) At the end of the freshman year (45 credits or three terms): BA 131, WR 121, MTH 111, MTH 241, MTH 245, COMM 111, or COMM 114; (b) At the end of the sophomore year (90 credits or six terms): BA 211, BA 213, BA 230, BA 271, BA 275, BA 278, EC 201, EC 202; (c) At the end of the junior year (135 credits or nine terms): BA 347, BA 340, BA 350, BA 352, BA 357, and BA 390; (d) During the senior year (135-192 credits or 12 terms): BA 469, BA 471, and all specified 400-level course work. To graduate, a student must also have a 2.50 grade-point average in all course work taken in the College of Business and in all 400-level course work taken in the college. Review group courses for which a W or grades A-F are received may be repeated no more than once. CONCURRENT DEGREES Students who wish to earn an undergraduate degree in business administration combined with a degree in other areas in which degrees are offered at OSU may enroll in the concurrent degree program. The requirements to qualify for two degrees are listed under Requirements for Baccalaureate Degrees. Students who intend to obtain one of their degrees in business administration should see the head adviser of the College of Business as soon as possible. BUSINESS ADMINISTRATION Curricula The undergraduate curriculum in business administration reflects the increasingly complex economic, social, and technological aspects of modern business decisionmaking. Course work emphasizes the development of effective decision-making, PROGRAM REQUIREMENTS (192) (55) The business administration core curriculum provides students with basic skills in accounting, data processing and quantitative methods; an understanding of the legal and social environment of business; a background in management and organizational behavior, marketing, finance, and operations management; and the opportunity to integrate course work and further develop decision-making skills through the analysis of business cases. Option (24-36) The options are designed to allow students to extend their professional preparation beyond the introductory level in one or more areas. Most options (except accounting and management information systems) may be completed within one academic year and are designed for the senior year. Students electing accounting or management information systems begin their option course work in the junior year. Minor (27 or more) Each business administration student is required to complete a minor area of study or an approved alternative in course work outside the College of Business. Students typically begin course work for their minors in the sophomore year. Mathematics (12) The basic mathematics requirements are MTH 111, College Algebra; MTH 241, Calculus for Management and Social Science; and MTH 245, Mathematics for the Management, Life and Social Sciences, preceded, if needed, by prerequisite mathematics courses. Entering transfer students who have completed a mathematics sequence through one term of calculus may substitute this mathematics background for part or all of the mathematics requirement. Economics (6) Micro- and macroeconomics are covered in EC 201 and EC 202, Principles of Economics. Students transferring from another institution who have completed a year course in principles of economics have completed this requirement. Written and Oral Communication (6) Business students also must take WR 121, English Composition; and COMM 111, Public Speaking; or COMM 114, Argument and Critical Discourse. University General Requirements MTH 111, WR 121, and COMM 111 or COMM 114 meet the University's baccalaureate core requirements for Mathematics, Writing I, and Writing III/Speech, respectively. All students must meet the other baccalaureate core requirements (42 credits) and the other requirements for baccalaureate degrees. (See Requirements for Baccalaureate Degrees.) Unrestricted Electives Through elective courses, students pursue their interests in other subject areas. Seventy-five of the 192 credits required for graduation must be taken in courses other than business administration or economics. CORE CURRICULUM Freshman Year BA 131. Business Productivity Software (2) MTH 111, MTH 241, MTH 245. Math (12) COMM 114 or COMM 111. Speech (3) WR 121. English Composition (3) Baccalaureate core, unrestricted electives (28) Sophomore Year BA 211, BA 213. Acc Principles (6) BA 230. Business Law (4) BA 271. Information Technology in Business (3) BA 275. Quantitative Business Methods (4) BA 278. Intro to Management Science (4) EC 201, EC 202. Principles of Economics (6) Baccalaureate core, minor courses, or unrestricted electives (21) Junior Year BA 340. Finance (4) BA 347. International Business (4) BA 350. Organizational Systems (4) BA 352. Organizational Behavior (4) BA 357. Operations Management (4) BA 390. Marketing (4) Baccalaureate core, minor courses, or unrestricted electives (24) Senior Year BA 469. Strategic Management & Bus Policy (4) BA 471. Management Information Systems (3) Business Administration Option (Students majoring in business administration must choose an option no later than the beginning of their senior year) (24-36) Baccalaureate core, minor courses, or unrestricted electives (5-17) Students in accounting begin their option in the junior year, reducing their elective credit as needed. OPTIONS Students who complete all requirements will receive the B.A. or B.S. degree in Business Administration. All students in business administration must complete 24-36 credits of business administration or related courses in one of the options listed below. Business Administration I- aZ ZW 092 WW 00 z4 za m Z Z 0 LL Z H a z 0 V 0 Charles Neyhart, Chair Bexell Hall 206 Oregon State University Corvallis, OR 97331-2603 (503) 737-4276 Faculty Bailes, Bloomfield, Frishkoff, Harrison, Neyhart, Nielsen, Nielson, Widicus; Associate Professors Abrassart, C. Brown, Kleinsorge, Moffett, Paschke, Seville, Sullivan; Assistant Professors Coakley, Professors Graham BA 371. Business Systems Analysis & Design (4) BA 372. Business Software Development (4) Satisfactory completion of these courses puts the student in a good position to work as an intern during the summer between the Junior and Senior years. Courses in the Senior year are: BA 479. Current Topics in Info. Mgmt. (4) BA 483. Management of Information Technologies (4) Plus either: BA 462. Project Management (4) or BA 477. Simulation in Business (4) Students should consult the departmental office for current information relative to the above requirements. ACCOUNTING OPTION (36) Junior Year BA 317, BA 318, BA 319. Intermediate Acc (12) BA 321, BA 322. Cost Accounting (8) BA 325. Tax Accounting I (4) Senior Year BA 417. Advanced Accounting 1 (4) BA 420. Accounting Information Systems 1 (4) BA 427. Auditing (4) TOTAL: 36 Students in accounting will begin their 36credit option in the junior year, reducing their elective credits as needed. All accounting option course work must be taken on a graded (A-F) basis. Courses that are beyond introductory accounting and that are completed at another institution or through correspondence study are not transferable. Admission to BA 317 and BA 321 requires junior standing and completion of BA 211 and BA 213 with a minimum required GPA. Admission to all senior accounting courses requires senior standing, completion of BA 317, BA 318, and BA 319 with a minimum required GPA; completion of BA 321 and BA 322 with a minimum required GPA; and departmental approval. Students should consult the departmental office for enrollment requirements. MANAGEMENT INFORMATION SYSTEMS OPTION (24) The mission of the Information Management Option is to prepare students for entry level positions and successful careers within the field of information management. The program builds on the business and computer skills classes required of all business students, and prepares students specifically to apply the information technologies to business tasks. Students are asked to complete a programming course (CS 151) and three information management courses during the junior Year: BA 370. Business Data Processing (4) 0to The primary goal of the accounting option at Oregon State University is to provide a professionally oriented program to prepare students for successful careers in the major fields of accounting. Accounting students take the courses shown below (beyond the introductory accounting courses that are taken by all business students). FINANCIAL SERVICES OPTION (28) Financial managers engage in many activities designed to ensure the efficient utilization of an organization's or an individual's capital resources. Oregon State University's emphasis is on institutional finance, which includes careers in banking, brokerage, insurance, and other financial fields. Individuals entering a career with a financial institution have many opportunities open to them. A large number of persons going into banking select career paths in either operations or lending. Within the lending area, persons can specialize in installment credit lending to consumers of durable goods, mortgage lending to home builders and buyers, or commercial lending to help finance the growth of business firms. Young men and women entering the securities industry find careers as stock and bond brokers, security analysts, or portfolio managers. Individuals choosing the area of insurance typically enter company operations through either claims or underwriting positions. Those with sales positions can choose to work either with corporations or individuals as a client base. In addition, many persons decide to work for the government as finance personnel in charge of revenue and expenditure programs. Senior Year BA 435. Insurance Planning for Individuals (4) BA 440. Financial Management (4) BA 441. Mgmt of Depository Financial Services Institutions (4) BA 442. Investments (4) Select three from the following: BA 325. Tax Accounting I (4) BA 436. Insurance Planning & Alts for Bus (4) BA 437. Retirement Plans & Estate Planning (4) BA 443. Security Analysis & Portfolio Mgmt (4) BA 445. International Financial Mgmt (4) Ronald L. Miller, Chair Bexell Hall 208 Oregon State University Corvallis, OR 97331-2603 (503) 737-3520 Faculty Becker, W. Browne, Gobeli, Miller, Parker, Spruill; Associate Professors D. Brown, Drexler, King, Larson, Shane; Assistant Professors B. Browne, Fiegener, Gonzalez, Koenig, McAlexander; Instructors Dowling, Kaldenberg, Milosevic, Schwallie; Professors Professors Emeritus Amano, Dane, Gray MANAGEMENT OPTION (24) The management Option prepares students for careers as managers and supervisors in goods producing and service businesses. Students obtain a solid grounding in the management of systems, personnel, and quality. The integrative focus of the Management Option also provides excellent preparation for graduate-level studies in law, urban and regional planning, public services administration, and health care administration. Senior Year BA 451. Quality Management (4) BA 453. Human Resources Mgmt (4) BA 459. Competitive Analysis (4) Select one of the following: BA 460. Enterprise Management (4) BA 406. Projects (4) BA 410. Internship (4) Select two of the following: BA 452. Leadership and Team Building (4) BA 458. Tech Systems Mgmt (4) BA 462. Project Management (4) BA 463. Family Business Mgmt (4) BA 468. Intl Comparative Management (4) MARKETING MANAGEMENT OPTION (24) The Marketing Option prepares students with both technical marketing skills and leadership training. Students may enter marketing careers in business, not-for-profit organizations, and the public sector. International and domestic markets are studied. Senior Year BA 492. Consumer Behavior Select one from the following: BA 498. Services Marketing (4) BA 499. Marketing Policy (4) Select at least four from: BA 493. Advertising Mgmt (4) BA 494. Marketing Technology (4) BA 495. Retail Management (4) BA 496. Marketing Research (4) BA 497. International Marketing (4) 186 Oregon State University INTERNATIONAL BUSINESS OPTION (24) The International Business Option prepares students for management positions in organizations engaged in international trade. Graduates of this program are typically employed with firms involved in exporting, importing, or service organizations that facilitate international trade. Students study the economic, political, geographical, and sociocultural factors which impact doing business across national boundaries. Senior Year BA 445. International Financial Mgmt (4) BA 468. International Comparative Mgmt (4) BA 497. International Marketing (4) EC 440. International Trade (3) Area Study Courses (9) Students must also complete 9 credits of Area Study courses approved by the Office of Student Services, Bexell 214 and demonstrate second-year foreign language proficiency consistent with the area identified above. GENERAL BUSINESS OPTION (21) A list of approved alternatives is available from the head adviser of the College of Business. In addition to the approved alternatives, students may also propose a coherent set of nonbusiness courses to fulfill this requirement. Students must demonstrate how the proposal supports their career goals. Proposals must be submitted to the head adviser no later than the beginning of the junior year. The head adviser will not approve proposals that represent a deviation from a University-approved minor or an approved alternative. Candidates for the B.A. degree must complete a minor offered by the Department of Foreign Languages and Literatures or complete 27 pre-approved credits of foreign language and culture studies, 12 of which must be at the upper division level. Students who choose the latter must also demonstrate a foreign language proficiency equivalent to that attained at the end of a second year language sequence. All students in the option must take 24 COURSES Lower Division Courses credits of 400-level College of Business BA 101. INTRODUCTION TO BUSINESS (3). Explores courses in addition to the undergraduate business core curriculum. Approval of the program by College of Business Advising Office is required. BUSINESS ADMINISTRATION MINOR (28) The minor assumes familiarity with computerized word processing, spreadsheets, and database management. Students without such preparation should take BA 131 or a similar course. BA 215. Fundamentals of Accounting (4) Select at least one of the following: BA 230. Business Law (4) BA 347. International Business (4) Select at least three of the following: BA 340. Finance (Prereq: Junior standing, BA 215) (4) BA 350. Organizational Systems (4) BA 352. Organizational Behavior (4) BA 357. Operations Management (4) BA 390. Marketing (Prereq: Junior standing, EC 201) (4) Select a minimum of two 400-level business courses (8 credits), or additional business courses from the list above (prerequisites must be satisfied). TOTAL: 28 credits minimum NONBUSINESS MINORS (27) A nonbusiness University-approved minor or an approved alternative is required of all business undergraduate majors. Minors and alternatives must consist of a minimum of 27 credits, with at least 12 credits at the upper division level. Students are responsible for determining whether the minor has been approved for transcript visibility and to request the notation on their transcript. Approved alternatives will not be noted on transcripts. the relationships between competitive markets and business organizations; examines the roles played by business in society; introduces the functions and operations that must exist if businesses are to create goods and services; highlights major problems faced by managers in planning, organizing, directing, and controlling enterprises; identifies career opportunities in private and public enterprises. BA 131. BUSINESS PRODUCTIVITY SOFTWARE (2). Use of application programs as communication tools; primarily e-mail, word processing, and spreadsheet modeling. BA 199. SPECIAL STUDIES (TBA). BA 211. FINANCIAL ACCOUNTING (3). Accounting information from the perspective of external users, principally investors and creditors. Emphasis on the information provided in financial statements, including the principles underlying income recognition and asset and liability valuation. PREREQ: Math III and sophomore standing BA 213. MANAGERIAL ACCOUNTING (3). Accounting information from the perspective of management users with an emphasis on data accumulation for product costing, planning, and performance evaluation and control. PREREQ: BA 211.. BA 215. FUNDAMENTALS OF ACCOUNTING (4). A survey of basic accounting principles and procedures that is designed for nonbusiness students. Encompasses both financial and managerial accounting from a user perspective. Not open to business students. BA 230. BUSINESS LAW 1 (4). Nature and function of the law in our business society; obligations arising out of agency contract formation, discharge and breach tort; warranty; regulation of competition; and international aspects thereof. BA 271. INFORMATION TECHNOLOGY IN BUSINESS (3). Application of information technology as a personal productivity tool within a business environment. Integrative use of application programs such as word processors, database management systems, spreadsheets, presentation graphics, and hypertext systems. PREREQ: BA 131. BA 275. QUANTITATIVE BUSINESS METHODS (4). Management decision processes utilizing statistical methods, use and application of probability concepts, sampling procedures, statistical estimation, and regression to the analysis and solution of such business problems as income and cost estimation, sales forecasting, performance evaluation, inventory analysis, and quality control. PREREQ: MTH 245. BA 278. INTRODUCTION TO MANAGEMENT SCIENCE (4). Management decision processes utilizing mathematical models, use and application of modeling techniques, mathematical programming, decision theory, and other methods to the analysis and solution of business problems. PREREQ: BA 275, MTH 241, sophomore standing. Upper Division Courses Courses numbered 500 and above may be taken for graduate credit. BA 315. ACCOUNTING FOR DECISION MAKING (4). Cost accounting concepts in product costing, standard costing, profit planning and budgeting, taught with a management emphasis. Topics to be covered from the perspective of understanding the content and how to use cost accounting information in decision making. PREREQ: BA 215. Not open to business students. BA 317, BA 318, BA 319. INTERMEDIATE ACCOUNTING (4,4,4). BA 317: Financial accounting theory and practice; financial statement overview; income determination; and, valuation, measurement, and recognition of current assets. PREREQ: BA 213, junior standing, and departmental approval. BA 318: Continuation of philosophy established in BA 317. In depth coverage of noncurrent assets and liabilities. Pensions, leases, and income tax allocation. PREREQ: BA 317. BA 319: Concepts and valuation of owners' equity; contributed and earned capital, earnings per share; disclosure requirements; and cash flow analysis; government and nonprofit organizations. PREREQ: BA 318. BA 321, BA 322. COST ACCOUNTING (4,4). BA 321: Cost behavior, profit planning and budgeting, motivation and control, cost accounting systems, standard costing PREREQ: BA 213 and junior standing. BA 322: Relevant costs. Cost accumulation and allocation for specific decisions, segment performance measurement and control, quantitative techniques in cost and managerial accounting. PREREQ: BA 321. BA 325. TAX ACCOUNTING 1 (4). Principles and philosophy of the federal tax system as it applies to individuals and business entities accounting and reporting under federal tax law with an emphasis on the individual taxpayer. PREREQ: BA 213 and junior standing. BA 340. FINANCE (4). Role and functions of financial manager in modern business firm; environment in which manager operates; formulation of financial objectives and policies; financial analysis, forecasting, planning, and control; asset management; capital budgeting; acquisition of funds through borrowing, stock issue, and by internal means; dividend policy; international aspects of finance. PREREQ: BA 213 or BA 215; junior standing. BA 347. INTERNATIONAL BUSINESS (4). Integrative view of international business including: current patterns of international business, socioeconomic and geopolitical systems within countries as they affect the conduct of business; major theories explaining international business transactions; financial forms and institutions that facilitate international transactions; interface between nationstates and the firms conducting foreign business activities. PREREQ: Junior standing and EC 202. business Administration BA 350. ORGANIZATIONAL SYSTEMS (4). Systematic examination of basic management processes within an enterprise. Planning: development of objectives and plans. Organizing: structuring work relationships. Leading: actuating coordinated effort. Controlling: measuring progress and taking corrective action. Emphasizes an overall framework for effective integration of the distinct processes. PREREQ: Junior standing. BA 417. ADVANCED ACCOUNTING (4). An advanced course in financial accounting theory: corporate BA 352. ORGANIZATIONAL BEHAVIOR (4). Diagnose behavior at the individual and small group level and develop skills in improving individual and small group performance. An emphasis is placed on the practical application of theory and research. Concepts of total quality and diversity are integrated into course topics PREREQ: Junior standing. SYSTEMS (4, 3). BA 420: Accounting information systems and organizations, basic business processes, information technology, and developing business solutions with an emphasis on problem analysis and critical thinking skills. PREREQ: BA 319, BA 322, senior standing, and departmental approval. BA 421: Advanced systems and EDP audit topics. Small business AIS design, DBMS considerations, decision support systems, special data integrity problems relating to dispersed data processing. Efficient and effective EDP audit procedures. PREREQ: BA 427 and departmental approval. BA 357. OPERATIONS MANAGEMENT (4). Decision making in managing the production of goods and services: product planning, process planning, facility planning, control of quantity, cost and quality. Special emphasis on exponential forecasting, inventory management, work methods, project management, productivity improvement, international comparisons. PREREQ: BA 275; BA 278; and junior standing. BA 370. BUSINESS DATA PROCESSING (4). Introduce business students to the Information Management career field. Emphasis placed on understanding how information technology can be applied to enhance decision making and further competitive strategies within a business environment, and on the characteristics and roles of business information systems. Students will be required to use state-of-the-art computer application programs to solve business problems. PREREQ: BA 213, BA 271, BA 275, and BA 278. BA 371. BUSINESS SYSTEMS ANALYSIS AND DESIGN (4). Systems analysis, design, control, documentation, and implementation techniques for business information system applications. Covers documentation methods used in all phases of the development life cycle. PREREQ: BA 370. BA 372. BUSINESS SOFTWARE DEVELOPMENT (4). Software development environment, tools for creating business computer applications. Emphasis on program development with COBOL covers data base management systems, report generators, and documentation requirements. PREREQ: BA 371 and CS 151. BA 375. MANAGEMENT SCIENCE (5). Application of the philosophy and methods of management science to deterministic problems. PREREQ: BA 278. BA 376. ADVANCED BUSINESS STATISTICS (4). Applications of the philosophy and methods of management science to non-deterministic problems, multiple regressions, structural modeling, and other methods useful in business forecasting. PREREQ: BA 275. BA 390. MARKETING (4). Consumer and industrial markets; activities and enterprises involved in distributing products to those markets. Objective is to develop an understanding of distribution processes, marketing problems, and marketing principles. PREREQ: EC 201 and junior standing. BA 405. READING AND CONFERENCE (TBA). Supervised individual work in some field of special application and interest. Subjects chosen must be approved by professor in charge. PREREQ: Senior or graduate standing. BA 406. PROJECTS (TBA). BA 407. SEMINAR (TBA). BA 410. BUSINESS INTERNSHIP (1-6). Planned and supervised work experience at selected cooperating business firms. Supplementary training, conference, reports, and appraisals. PREREQ: Upper-division standing. Sections A and B, the former subtitled Accounting, graded P/N. combinations, consolidated financial statements, foreign operations, and subsidiaries; partner ships, sole proprietorships, and personal financial statements; contemporary issues in financial accounting. PREREQ: BA 319, BA 327, senior standing, and departmental approval. BA 420 BA 421. ACCOUNTING INFORMATION BA 423. NONBUSINESS ACCOUNTING (3). An advanced course in accounting for and financial management of nonbusiness entities. Topics in accounting for, financial reporting by, and auditing of nonbusiness entities will be covered. The relationships between accounting and management that are unique to nonbusiness organizations will be examined as well as the financial management issues that are unique to these organizations. This is a project/case study course. PREREQ: BA 319, senior standing, and departmental approval. BA 424. CONTEMPORARY ISSUES IN ACCOUNTING (3). Conceptual and applied examination of contemporary issues and advances in accounting and reporting PREREQ: BA 319, BA 322, senior standing, and departmental approval. BA 425. TAX ACCOUNTING II (3). Principles and procedures of the federal tax system with an emphasis on partnerships, corporations, and estates and trusts. Some complex topics apply to individuals. PREREQ: BA 325, senior standing, and departmental approval. BA 427. AUDITING (4). Types of audits and auditors. Theory, practice, environment, and ethics of auditing. Types of audit reports. The nature of a professional audit: planning, evidence gathering and evaluation, and reporting of results. PREREQ: BA 319, BA 322, senior standing, and departmental approval. BA 430. TOPICS IN BUSINESS LAW (4). Legal aspects of property rights including intellectual property, forms of business, labor and employee considerations, antitrust, insurance, debtor-creditor law including bankruptcy and alternatives to litigation. PREREQ: BA 230. BA 431. REAL ESTATE LAW (3). Creation and rights of ownership under various estates, title protection, deeds, wills, and inheritance property transactions related thereto, including contracts, mortgages, leases, brokerage, and obligations arising under environmental law. PREREQ: Senior standing. BA 432/BA 532. ENVIRONMENTAL LAW (4). Legal relationships arising out of rights to air, water and land. The impact of federal and state regulation on pollution control and on the production, use and disposal of hazardous materials. PREREQ: Junior standing. BA 435/BA 535. INSURANCE PLANNING FOR INDIVIDUALS (4). Understanding the operation of the insurance industry with emphasis on insurance applications in financial planning for individuals. Risk nature; insurance principles; insurance company operations; regulation; life, health, annuity, auto, fire, and liability insurance; family business continuation; retirement planning; Social Security; estate planning. PREREQ: BA 340 or BA 530. 187 BA 436/BA 536. INSURANCE PLANNING AND ALTERNATIVES FOR BUSINESS (4). Handling of insurable business risks, including both insurance and non-insurance financing alternatives. Risk management function; loss forecasting; loss reduction; worker's compensation; liability, and multi-line insurance. PREREQ: BA 340 or BA 530. BA 437/BA 537. RETIREMENT PLANS (4). Employer and employee objectives for benefit plans. Employee life, medical, disability, and retirement plans Gift and estate taxes. Estate planning problems and tools, including property ownership, wills, trusts, and strategies for closely held business interests. PREREQ: BA 340 or BA 530. BA 440/BA 540. FINANCIAL MANAGEMENT (4). Capital market theory and the valuation of risky assets, capital budgeting, valuing the firm's securities, capital structure theory, long-term financing alternatives, cost of capital, dividend policy, working capital management, financial analysis and planning, mergers and takeovers. PREREQ: BA 340 or BA 530 BA 441/BA 541. MANAGEMENT OF DEPOSITORY FINANCIAL SERVICES INSTITUTIONS (4). Operation of commercial banks and other kinds of depository institutions; management of financial services; analysis of loan and investment policies, operating and pricing policies, and current developments in financial services PREREQ: BA 340 or BA 530. BA 442/BA 542. INVESTMENTS (4). Risk and reward characteristics of investments; sources of investment information; domestic and international security markets; investment characteristics of common stocks, debt securities, convertible securities, option contracts, and investment companies; real property investment; economic market analysis; technical market analysis; tax aspects of investments; investment management. PREREQ: BA 340 or BA 530. BA 443/BA 543. SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT (4). Financial statement analysis; analysis of debt securities, common stocks, preferred stocks, convertible securities, options, and financial futures contracts; industry analysis; measurement of investment risks; capital asset pricing theory; the efficient market hypothesis; portfolio management; measuring portfolio performance; management of institutional portfolios. PREREQ: BA 442 or BA 542. BA 445/BA 545. INTERNATIONAL FINANCIAL MANAGEMENT (4). International monetary environment; foreign exchange risk management; source and availability of funds to finance trade and multinational operations; taxation planning and control; international portfolio diversification; international banking; capital budgeting; political risk; evaluation of performance PREREQ: BA 347; BA 340 or BA 530 BA 446. MANAGEMENT OF THE MULTINATIONAL ENTERPRISE (4). Advanced integrative course in international business with an emphasis on the multinational enterprise. Focus on the unique problems, characteristics, and demands that face firms engaged in international business. Reviews the evolving patterns, management practices, and the strategic and operational decisions of multinational enterprises. PREREQ: BA 347, BA 340, BA 350, BA 352 and BA 390. BA 450. ORGANIZATIONAL DYNAMICS (4). Historical techniques for introduction of change in organizations, current models for organizational change, process and content of organizational changes, organizational change in the future. PREREQ: BA 350, BA 352. BA 451. QUALITY MANAGEMENT (4). Theory, principles, procedures, and tools of quality management, including application exercises and integrative process improvement project. PREREQ: PA ZJi(1 RA 'lei') PA gri7 188 Oregon State University BA 452. LEADERSHIP AND TEAM BUILDING (4). Indepth practice and development of leadership, team building, and negotiations; opportunities for learning to increase effectiveness as a group member or leader. PREREQ: BA 350, BA 352. BA 453. HUMAN RESOURCES MANAGEMENT (4). Applied knowledge of personnel administration for line supervisors and managers. Integrated systems approach to understanding government regulation of employment, resolution of workplace personnel problems, and performance based personnel management. PREREQ: BA 350, BA 352. BA 454/BA 554. COMPENSATION MANAGEMENT AND PERFORMANCE APPRAISAL (4). Structure and administration of salary and benefit plans, including position analysis and evaluation, merit based pay, government regulation of compensation, and international comparative analysis. PREREQ: BA 350 and BA 352; or BA 550. BA 455/BA 555. MANAGEMENT AND UNION RELATIONS (4). Union organizing and recognition, contract negotiations, strikes, and grievance administration including collective bargaining policies and practices, unions as organizations, labor movement history, and labor law. PREREQ: BA 350, BA 352; or BA 550. BA 457/BA 557. ADVANCED OPERATIONS MANAGEMENT (4). Planning and scheduling a variety of different types of flow processes such as batch, assembly, project, transportation, jobshop, warehouse. Case studies are used to stress the importance of developing a long range strategic operations plan. PREREQ: BA 357 or BA 556. BA 458. TECHNOLOGY SYSTEMS MANAGEMENT (4). Theory, principles, procedures and tools of technology management, with focus on the innovation process from a systems perspective. Application experience through integrative technology development project that involves project management skills. PREREQ: BA 350, BA 352, BA 357. BA 459. COMPETITIVE ANALYSIS (4). Strategic planning, macro and industry driver variables and scenario construction. Projects involve analysis of industry competition and examination of behaviors in segmented competitive groupings. Examination of competitive strategies in different industries. PREREQ: BA 213, BA 350, BA 352. BA 460. ENTERPRISE MANAGEMENT (4). Entrepreneurial and innovation processes applied to new business start-ups, existing small businesses, and new ventures within larger organizations; new venture planning, project management and productivity improvement. Cases and projects are used to apply concepts and to develop communication skills. PREREQ: BA 340, BA 350, BA 352, BA 390. BA 461/BA 561. VENTURE CONSULTING (4). Student consultants apply business concepts and problem solving skills to assist new ventures and ongoing businesses in one-term consulting projects. Techniques developed for problem diagnosis, project scheduling and analysis, data gathering, formulation of recommendations, and preparing and presenting recommendations and reports. PREREQ: BA 460 or BA 560. BA 462/BA 562. PROJECT MANAGEMENT (4). Covers the tools available to project managers, the human and organizational dimensions in different project environments, some computer applications, cases, and a student project. PREREQ: BA 350, BA 352 and BA 357; or BA 550 and BA 556. BA 463/BA 563. FAMILY BUSINESS MANAGEMENT (4). Focuses on the opportunities and the problems characteristic of family businesses: entrepreneurship, management succession, transfer of ownership, mixing family and business roles, family conflicts, personnel issues, non-family employees, and outside advisers. PREREQ: Senior standing/graduate standing. BA 465/BA 565. GOVERNMENT RELATIONS IN BUSINESS (4). Government regulation of business through budgetary, legal and administrative controls, and the influences of businesses on government through political and economic methods. PREREQ: Senior standing/graduate standing. BA 466. BUSINESS ETHICS (4). Analysis and critique of conventional conceptions of business ethics. Evaluation of ethical issues involving businesses at firm, national, and international levels. PREREQ: Senior standing. BA 468/BA 568. INTERNATIONAL COMPARATIVE MANAGEMENT (4). Managerial practice throughout the world, market versus centrally directed economies. Political regimes and business organizations. Careers and values of managers in different countries. Forms of worker participation and management-union relations. Variety of national systems of management as a challenge to American managers. PREREQ: BA 347, BA 350, BA 352. ABA 469. STRATEGIC MANAGEMENT AND BUSINESS POLICY (4). Advanced integrative course on the role of top management; focus on the tasks of the general manager, including analysis of external environment, setting corporate goals and objectives, and implementing plans through policy making. A variety of techniques are used, including a business simulation game and case studies of companies, to provide the basis for this integrative experience. PREREQ: BA 340, BA 350, BA 352, BA 357, BA 390; senior standing. (Writing Intensive Course) BA 471. MANAGEMENT INFORMATION SYSTEMS (3). Application of computers to solve business problems, with an emphasis on the development and use of business information systems. Assumes each student is already a competent user of various computer-based application programs such as word processors, database management systems, spreadsheets, and presentation graphics. PREREQ: BA 213, BA 271, BA 275, BA 340, BA 350, BA 357, BA 390 . BA 474. BUSINESS CONDITIONS ANALYSIS (4). Analysis of key factors affecting conditions of business operations in general, for specific industries, and with particular emphasis upon the industries of agriculture, forestry, high technology, or those engaged in international trade or domestic economic development. PREREQ: BA 376. BA 477/BA 577. SIMULATION IN BUSINESS (4). Application of simulation techniques to the solution of business problems. Concepts and technical aspects of design, construction, validation, and use of business simulation models. Investigation of specialized computer languages for constructing simulation models. Student projects to analyze a business situation using simulation concepts and models. PREREQ: BA 171, BA 278. BA 478. TOPICS IN MANAGEMENT SCIENCE (4). The techniques of management science are applied to the analysis of various managerial problems. The case method is utilized, with each case drawn from an existing organization. The emphasis is on problem formulation, solution procedures, and the steps necessary to gain management acceptance for implementation of the recommended solution. PREREQ: BA 375, BA 376. BA 479. CURRENT TOPICS IN INFORMATION MANAGEMENT (4). Study of current research and state-of-the-art issues in the use of computers to assist in the management process, including such topics as end-user computing, new generation computer languages, telecommunications, networking, application development and other current topics. PREREQ: BA 372. BA 483/BA 583. MANAGEMENT OF INFORMATION TECHNOLOGIES (4). Integration and management of the various information resources in a business organization, including management information systems, decision support systems, telecommunications, data management, and office automation. Analysis of the user/manager's role in information system design and the management of information system departments. PREREQ: BA 372. BA 492/BA 592. CONSUMER BEHAVIOR (4). Understanding the processes that lead to purchase, so as to improve decisions on segmentation and the appropriate marketing mix for each segment. How consumers and households make decisions, and why different individuals/groups make different decisions. Application of behavioral science concepts, at individual, subcultural and cultural levels. Effects of consumerism and regulation also are considered. PREREQ: BA 390 and senior standing; or BA 590. BA 493/BA 593. ADVERTISING MANAGEMENT (4). Analysis of the influence of marketing communications on the attitudes and behaviors of consumer and industrial buyers. Identification and examination of the major decisions made by marketing/advertising managers in implementing the promotional mix. PREREQ: BA 390 and senior standing; or BA 590. BA 494/BA 594. MARKETING AND TECHNOLOGY (4). Management of marketing in a technological environment. New product development, sales force management, and business-to-business marketing, with special reference to high technology markets. PREREQ: BA 390 and senior standing; or BA 590. BA 495/BA 595. RETAIL MANAGEMENT (4). Management of retail business, with emphasis on strategic planning, analysis and control, focused on middle- and upper-management decision. PREREQ: BA 390 and senior standing; or BA 590. BA 496/BA 596. MARKETING RESEARCH (4). Problem identification, problem definition, alternative identification; research design, methodology, questionnaire design; data collection and analysis related to the marketing research process. PREREQ: BA 390 and senior standing; or BA 590. BA 497. INTERNATIONAL MARKETING (4). Influences on the design of the international marketing plan, including product policy, pricing, channels of distribution, delivery, servicing and promotion. Consideration of political, regulatory and trade barriers. PREREQ: BA 347, BA 390 and senior standing. BA 498. SERVICES MARKETING (4). Formulation of strategic and tactical marketing plans for organizations, both business and not-for-profit, In the service sector of the economy. Projects or cases are used to provide a comprehensive experience. PREREQ: BA 390 and senior marketing option students. BA 499. MARKETING POLICY (4). Market and competitive analysis for developing overall strategies and tactics to achieve the marketing objectives of the business enterprise. Projects or cases are used to provide a comprehensive experience. PREREQ: BA 390 and last term senior marketing option students. Graduate Courses BA 501. RESEARCH (TBA). BA 505. READING AND CONFERENCE (TBA). BA 506. PROJECTS (TBA). BA 507. SEMINAR (TBA). BA 510. BUSINESS INTERNSHIP (1-6). Planned and supervised work experience at selected cooperating business firms. Supplementary training, conferences, reports, and appraisals. PREREQ: Graduate standing. BA 511. BUSINESS FUNDAMENTALS (4). Intensive study and skill development course involving team work, managing diversity, financial reporting, and business simulation. PREREQ: Graduate standing. BA 513. NEGOTIATION SKILLS (1). Theory and practice of principled negotiations in business situations. Requires intensive work with experiential exercises, feedback, and simulations. PREREQ: Graduate standing. Business Administration BA 521. MANAGERIAL ACCOUNTING (4). Uses of accounting information for managerial planning, decision-making, and control. Emphasis on understanding accounting information contained in internal (managerial) reports. Concepts of costs, assets, expenses, revenues, profitability, income, and value are interrelated. PREREQ: Graduate standing. BA 524. SELECTED TOPICS IN ACCOUNTING (3). Examination of the impact of recent advances in accounting on the management of contemporary business. Topic will vary from term to term. PREREQ: BA 213 or BA 515; graduate standing. BA 530. FINANCIAL MANAGEMENT (4). Overview of theory of financial management of a business enterprise; maximizing the firm's value and application of analytical techniques to financial decision making. PREREQ: BA 521 or graduate standing. BA 531. BUSINESS LAW (4). Nature and function of law in our business society; obligations arising out of contract formation; and liabilities associated with the commission of torts, crimes, civil violations, breach of contract and breach of warranty. PREREQ: Graduate standing. BA 544. INVESTMENTS (3). Economic, technical, and tax aspects of alternative investments including equity securities, bonds, real property, investment companies, options and forward contracts. Special emphasis on option valuation models and portfolio management. PREREQ: BA 340 or BA 530; graduate standing. BA 546. MANAGEMENT OF THE MULTINATIONAL ENTERPRISE (4). Advanced integrative course in international business with an emphasis on the multinational enterprise. Focus on the unique problems, characteristics, and demands that face firms engaged in international business. Reviews the evolving patterns, management practices, and the strategic and operational decisions of multinational enterprises. PREREQ: BA 347, BA 340, BA 350, BA 352 AND BA 390; OR BA 530, BA 550, AND BA 590; graduate standing. BA 547. INTERNATIONAL BUSINESS (4). Focus on the unique problems, characteristics, and demands that face firms engaged in international business; current patterns and trends, management practices, and strategic and operational decisions. PREREQ: Graduate standing. BA 548. INTERNATIONAL FINANCIAL MANAGEMENT (3). Foreign exchange risk management, the foreign investment decision, political risk management, international financial markets, cost of capital, international banking, import/export financing, working capital management, planning and control, and taxation. PREREQ: BA 340 or BA 530; graduate standing. BA 549. SELECTED TOPICS IN FINANCE (3). Recent advances in selected finance fields. Topics will vary from term to term. PREREQ: BA 340 or BA 530; graduate standing. BA 550. ORGANIZATIONAL THEORY AND BEHAVIOR (3). Management theory including organization structure and organizational behavior with special emphasis on how managers respond to a rapidly changing environment. PREREQ: Graduate standing. BA 552. MANAGING PEOPLE IN ORGANIZATIONS (4). An intensive examination of organizational behavior and personnel literature for effectively managing people in organizations. Selection and training, asserting authority, managing groups, performance review and compensation, initiating change, managing upward and lateral relations. PREREQ: BA 350 and BA 352; or BA 550; graduate standing. BA 553. PERSONNEL ADMINISTRATION AND INDUSTRIAL RELATIONS (3). Employment practices and policies, affirmative action, compensation and benefits administration, performance evaluation, personnel administration law, and union-management relations. PREREQ: BA 350 and BA 352; or BA 550; graduate standing. 189 BA 555. DATA ANALYSIS FOR MANAGEMENT (4). BA 572. INFORMATION MANAGEMENT APPLICA- Application of statistical methods to assist in the planning and control of business operations. First course in a three-course quality management TION (3). Application of concepts and theories of information management to projects in functional business areas. With approval of the supervising faculty member, students will identify a project, determine its scope and feasibility, and complete it. sequence. PREREQ: Graduate standing. BA 556. MANAGING OPERATIONS (4). Conceptual framework for studying the managerial decisions involved in converting inputs into goods and services. Second course in a three course quality management sequence. PREREQ: BA 555 or equivalent, graduate standing. BA 557. QUALITY MANAGEMENT (4). Contemporary development of total quality management theory, procedures and techniques including Hoshin planning, process improvement and innovation through quality function deployment. Third course in a three course quality management sequence. PREREQ: BA 556 or equivalent, and graduate standing. BA 558. BUSINESS CONDITIONS ANALYSIS (4). Methods of economics and mathematics applied to analysis and forecasting of general business conditions accounting systems (national income, international payments, flow of funds) models in aggregate income analysis, business fluctuations and growth, and such forecasting techniques as input-output analysis, the "indicators" approach, statistical and econometric methods. PREREQ: BA 275 or BA 555; graduate standing. BA 559. STRATEGIC PLANNING (3). The planning process; missions, goals and objectives; product and market identification; industry and competitor analysis; developing strategies and determining financial and resource implications; implementation and control of the business plan. Project focus and emphasis. PREREQ: BA 340 or BA 530; BA 350 or 550; BA 390 or BA 590; graduate standing. BA 560. ENTREPRENEURSHIP AND INNOVATION (3). Entrepreneurial and innovation processes applied to new business start-ups, existing small businesses, and new ventures within larger organizations; new venture planning, technology transfer, project management and productivity improvement. Cases and projects are used to apply concepts and to develop communication skills. PREREQ: BA 340 or BA 530; BA 350 or BA 550; BA 390 or BA 590; graduate standing. BA 564. BUSINESS IN ITS ENVIRONMENT (3). Analysis and critique of how major domestic and International issues impact American business. Economic, political, sociocultural, and ethical perspectives. Emphasis on critical thinking and citizenship. PREREQ: Graduate standing. BA 566. BUSINESS ETHICS (4). Analysis and critique of conventional conceptions of business ethics. Evaluation of ethical issues involving businesses at firm, national, and international levels. PREREQ: graduate standing. BA 567. SELECTED TOPICS IN MANAGEMENT (3). Intensive study of advanced topics in the management of organizations. PREREQ: BA 350 and BA 352; or BA 550; graduate standing. PREREQ: BA 571, graduate standing. BA 578. DECISION MODELS (4). Systematic analysis of complex business decisions. Business application of prescriptive models of choice, including deterministic models and models of decision making under conditions of uncertainty. Applications to problems of: resource allocation, determining the value of information and making choices given multiple and conflicting objectives. PREREQ: BA 275 or BA 555; graduate standing. BA 581. TOPICS IN COMPUTER INFORMATION MANAGEMENT (3). Recent advances in the use of computers to assist in the management process. Study of the relationship between information needs and the organization's structure, objectives and decision centers. PREREQ: BA 571; graduate standing. BA 584. TOPICS IN DECISION SCIENCES (3). Application of management science techniques to selected problem areas within business. Topics will vary from term to term. PREREQ: BA 275 or BA 555; graduate standing. BA 590. MARKETING MANAGEMENT (4). Intensive analysis of consumer and industrial markets, the institutions involved in marketing and distributing products, and major managerial decisions. Emphasis on identifying structure of decisions, understanding buyer behavior, and application of marketing concepts. PREREQ: Graduate standing. BA 591. STRATEGIC MARKETING (3). Evaluation of internal and external environments in the development of strategic marketing plans. Projects or cases provide a comprehensive and realistic planning experience. PREREQ: BA 390 or BA 590; graduate standing. BA 597. INTERNATIONAL MARKETING (4). Influences on the design of the international marketing plan, including product policy, pricing, channels of distribution, delivery, servicing and promotion. Consideration of political, regulatory and trade barriers. PREREQ: BA 347, BA 390; graduate standing. BA 598. SERVICES MARKETING (4). Formulation of strategic and tactical marketing plans for organizations , both business and not-for-profit, in the service sector of the economy. Projects or cases are used to provide a comprehensive experience. PREREQ: BA 390 or BA 590; graduate standing. BA 599. SELECTED TOPICS IN MARKETING (3). Concepts and methods in advanced marketing management practice. Latest theoretical develop- ments and quantitative methods in marketing, with particular relevance to managerial applications. PREREQ: BA 390 or BA 590; graduate standing. BA 569. BUSINESS POLICY FORMULATION AND IMPLEMENTATION (4). Examination of general manager's functions, including establishing corporate direction, and formulating and implementing policies; focus on values of the general manager, social responsibility, innovation, and competitions they impact on the general manager's integrative function. PREREQ: BA 521, BA 530, BA 556, BA 590; graduate standing. BA 571. INFORMATION MANAGEMENT (4). Role of information, computers, and computer information systems in an organization, including management information systems, decision support systems, databases, and information centers. Systems design, security and privacy of data, disaster planning, hardware and software selection; courses are discussed from the viewpoint of the user and manager. PREREQ: Knowledge of microcomputer operations and software; graduate standing. FOOTNOTES *Baccalaureate Core Course AWriting Intensive course (WIC)