Business Administration   Department Information   Program Description   Secondary Level Teaching Program   Course Offerings   Common Requirements   Master of Business Administration   M.S. in Business Administration   M.S. in Taxation   Taxation Certificate   Graduate Courses
Department Information	Departments of Accounting and Computer Information Systems, Economics, Management and Finance, Marketing and Entrepreneurship College of Business and Economics   Dean: ______________ Dean's Office: Music and Business Bldg., Room 2571 Phone: (510) 885-3291     Please consult the 2005-2006 online catalog for any changes that may occur.     • College of Business and Economics Student Service Center (MB 2525, 510-885-3311)     • Department of Accounting and Computer Information Systems (MB 2525, 510-885-3311)   Professor Emeritus: Vernon T. S. Kam   Professors: Doris G. Duncan, Micah Frankel, Ching-Lih Jan, Franklin Lowenthal, Christopher W. K. Lubwama, Nancy R. Mangold, Bijan Mashaw, Gary R. McBride, Kenneth Pefkaros, Ray Roberts, Diane Satin, Philip P. Storrer (Chair), Kathleen K. Wright   Associate Professors: Y. Robert Lin, Xinjian Lu   Assistant Professor: Hongwei Du   Lecturers: Charlene Abendroth, Suzanne M. Busch, Stuart G. Gould, James Potter, Bruce L. Raine, Lily T. Sieux, F. Victor Stanton     • Department of Economics (MB 2525, 510-885-3311) See the undergraduate Economics chapter for a listing of Economics faculty and a description of the Economics major and minor.     • Department of Management and Finance (MB 2525, 510-885-3311)   Professors Emeriti: Spyros Economides, John G. Kilgour, Susan D. Schaefer, Paul D. Staudohar, Richard Zock   Professors: S. David Aviel, Sam N. Basu, Joyendu Bhadury (Chair), Loretta Breuning, Samuel I. Doctors, Craig G. Johnson, Guido Krickx, Duane R. Lambert, John B. Major, Stephen H. Miller, William L. Moore, Surendra Pradhan, Zinovy Radovilsky, Harry Waters, Jr., John J. Villarreal, Donna L. Wiley, Donald H. Wort   Associate Professors: Hadi Behzad, Alan P. Goldberg, Sharon Green, Fung-Shine Pan, Asha Rao   Assistant Professors: Vishwanath Hegde, H. Steven Peng, Tammie X. Simmons-Mosley, Gregory Theyel   Adjunct Professor: Peter A. Wilson   Lecturers: Kurt S. Martsolf, Carol F. Moore, John L. Primus, James E. Riley, Anne Roth, Joseph Tombari, Gary Wishniewsky     • Department of Marketing and Entrepreneurship (MB 2525, 510-885-3311)   Professor Emeritus: Ricardo L. Singson   Professors: Jagdish Agrawal, Chong S.K. Lee (Chair), Norman Smothers, Eric Soares, Steve Ugbah   Associate Professors: Stevina Evuleocha, Cesar Maloles   Assistant Professors: Brian McKenzie, Jean Ann West   Lecturers: Kenneth Hanley, Valerie Smith     • Institutes and Centers   Center for Business and Environmental Studies. Director: Samuel I. Doctors   Center for Economic Education Director: Jane E. Lopus   Center for New Ventures and Alliance Director: Ricardo L. Singson   Human Investment Research and Education (HIRE) Center Director: Nan Maxwell   Smith Center for Private Enterprise Studies Director: Charles W. Baird; Associate Director: Micah Frankel     Graduate Programs (MB 2583, 885-3964) Director of Graduate Programs: Donna L. Wiley     Graduate Faculty Advisors for M.B.A. Options M.B.A./Accounting: Diane Satin M.B.A./Business Economics: Nan Maxwell M.B.A./Computer Information Systems: Franklin Lowenthal MBA/E-Business: Doris Duncan, Guido Krickx M.B.A./Entrepreneurship: Brian McKenzie, Ricardo L. Singson, Norman Smothers M.B.A./Executive: Shyam J. Kamath M.B.A./Finance: Sam N. Basu, Fung-Shine Pan, Surendra Pradhan M.B.A./Human Resources Management: Donna L. Wiley M.B.A./International Business: Loretta Breuning M.B.A./Management: John Villarreal M.B.A./Marketing Management: Jagdish Agrawal, Cesar Maloles M.B.A./Operations and Materials Management: Joyendu Bhadury, Zinovy Radovilsky M.B.A./Operations Research: Alan Goldberg M.B.A./Strategic Management: Guido Krickx MBA/Supply Chain Management: Joyendu Bhadury, Zinovy Radovilsky M.B.A./Taxation: Kathleen K. Wright M.B.A./Telecommunications Management: Hongwei Du     Graduate Coordinators M.S./Taxation: Gary McBride, Kathleen K. Wright M.S.B.A./Computer Information Systems/Quantitative Business Methods: Alan Goldberg, Frank Lowenthal
Program Description	The mission of the master's programs in the College of Business and Economics (CBE) at Cal State Hayward is to provide an excellent graduate education that will allow you to succeed in a business environment that is characterized by rapid technological advancements; a work force of ethnic, cultural, and gender diversity; demands for continuous improvements in quality and service; the necessity for continuous individual and organizational learning; and need for the understanding and skills to practice in global markets. All CBE programs are accredited by The Association to Advance Collegiate Schools of Business International (AACSB).   The Master of Business Administration (M.B.A.) program is designed to provide you with a balance of functional expertise and general managerial competencies. You may select from seventeen areas of concentration called options, each of which includes electives both within and outside of your area of concentration. This allows you to tailor the program to meet your individual career goals. In addition, four specialized master's programs, the M.S. in Business Administration with an Option in Computer Information Systems/Quantitative Methods, M.S. in Taxation, M.A. in Economics (see Economics chapter in graduate section of this catalog), and M.S. in Telecommunication Systems (see Telecommunication Systems chapter in graduate section of this catalog), prepare students who seek specialized careers in these areas.   In pursuit of this mission, graduate programs in the College of Business and Economics will provide you with:   •  a balance of theoretical concepts and practical approaches to business problems;   •  a balance of quantitative, analytical, and interpersonal skills;   •  an understanding of the ethical, political, social, legal, environmental, and technological issues that influence business;   •  opportunities to experience and gain expertise in leading edge instructional and business technologies;   •  an understanding of global issues facing business and opportunities for international educational experiences; and   •  a broad, multidisciplinary, strategic vision that allows you to manage innovation and change.   The College of Business and Economics offers the following master's degrees in the area of business administration:   1.  Master of Business Administration (M.B.A.) with the following options:   a.  Accounting b.  Business Economics c.  Computer Information Systems (C.I.S.) d.  E-Business e  Entrepreneurship f.  Executive g.  Finance h.  Human Resources Management i.  International Business j.  Management k.  Marketing Management l.  Operations and Materials Management m.  Operations Research n.  Strategic Management o.  Supply Chain Management p.  Taxation q.  Telecommunications Management   2.  Master of Science (M.S. in Business Administration) with an Option in Computer Information Systems/Quantitative Business Methods (Q.B.M.)   3.  Master of Science (M.S.) in Taxation
Secondary Level Teaching Program	If you are interested in secondary teaching, be aware that the university does not offer either a subject matter preparation program or a credential program in Business Education. Furthermore, although you can complete the undergraduate Business Administration major on this campus and then enroll in the fifth year credential program elsewhere, the university does not offer all of the coursework prerequisites to some credential programs.
Course Offerings	Hayward Campus All requirements for all graduate programs of the College of Business and Economics are offered on the Hayward campus except for the Executive Option. Lower and upper division courses satisfying the graduate program foundation requirements are scheduled both during the day and in the evening. Graduate courses (6000-level) are offered primarily in the evening.   Contra Costa Campus The upper division undergraduate courses for the M.B.A. foundation coursework and the 6100-6999 level courses needed for the M.B.A. core and for the Finance and Management options of the M.B.A. program are also offered at the Cal State Hayward, Contra Costa Campus, 4700 Ygnacio Valley Road, Concord, 94521, phone (925) 602-6700. If you are enrolled in other M.B.A. options, you can complete all of your remaining upper division M.B.A. foundation requirements, the M.B.A. core, and one to three of your option requirements at Contra Costa, leaving you with a maximum of six graduate courses to be completed on the Hayward campus. No lower division courses are offered at Contra Costa; thus, any lower division M.B.A. prerequisites that you have not completed will need to be taken at a community college, the Hayward campus, or another accredited institution.   Upper division courses at Contra Costa are scheduled both during the day and in the evening; graduate 6000-6999 level courses are offered only in the evening. See the General Information chapter and the map at the back of this catalog for additional information on the Cal State Hayward Contra Costa Campus.
Common Requirements	For M.B.A., M.S. Business Administration, and M.S. Taxation Degrees   Admission These programs are open to students who hold a baccalaureate degree from an accredited college or university.   Applications for admission to the M.B.A. Program are accepted for fall, winter, and spring quarters. Each applicant is evaluated on the basis of: (1) past academic records as reflected in undergraduate grade point average and subsequent coursework; (2) results of the Graduate Management Admissions Test (GMAT).   Admission is automatic for applicants with (1) a minimum 1050 "Index Score" and (2) minimum 20th percentile GMAT verbal and quantitative scores. [Index Score = (Upper Division GPA x 200) + Total GMAT].   Applicants who do not meet the above criteria are referred to the Graduate Admissions Committee for consideration for admission to the program. The applicant should provide the committee with complete background information including: (1) post-baccalaureate academic performance; (2) recent work experience; (3) community activities and service; (4) letters of recommendation; and (5) a statement of purpose that details the candidate's qualifications and objectives and his/her reasons for pursuing an M.B.A.   Classification in the Programs If you have a baccalaureate degree from a regionally accredited institution but have not been admitted to any graduate degree program, you can apply for admission to the university as an "Unclassified Post-baccalaureate" student (formerly called a "non-objective" student). If you are enrolled as an "Unclassified Post-baccalaureate" student and wish to be admitted into the M.B.A. program, you should complete a "Change of Graduate Objective" form, which may be obtained at the Student Services Center (CBE) or Enrollment Services Office. Admission to the university as an "Unclassified Post-baccalaureate" student in no way implies acceptance to a graduate degree program. Undergraduate and "Unclassified Post-baccalaureate" students may not take 6000-level courses with ACCT, CIS, ENTR, FIN, MGMT, MKTG or TC prefixes. In addition, certain 6000-level courses in the Department of Economics are also closed to undergraduates and "Unclassified Post-baccalaureate" students (see Economics chapter in graduate section of this catalog).   There are three levels of advancement for you within the M.B.A., M.S. Business Administration, and M.S. Taxation programs: "Conditionally Classified Graduate" standing, "Classified Graduate" standing, and Advancement to Candidacy.   1.  "Conditionally Classified Graduate" standing If you have been admitted to a graduate degree program but have not satisfied all of the foundation coursework, other program requirements, and/or the University Writing Skills requirement, you are a "Conditionally Classified Graduate" student. You may be admitted to a graduate degree program as a "Conditionally Classified Graduate" student upon:   a.  submission of an application with required supporting documents and fee payment to the Admissions Office of the university;   b.  acceptance by the program based on past academic performance, GMAT score, and other relevant criteria;   c.  completion of other appropriate requirements as specified in the Graduate and Post-baccalaureate chapter of this catalog.   2.  "Classified Graduate" standing If you have been admitted to a graduate degree program by meeting the requirements established in item (1) above, and have fulfilled all foundation coursework proficiencies, and other requirements including the University Writing Skills requirement, you can become a "Classified Graduate" student. As a practical matter, if you enter the program with a strong background in your new field of study and have satisfied the University Writing Skills requirement, you can begin as a "Classified Graduate" student. If you enter the program from a different discipline, you can become a "Classified Graduate" student after completing foundation coursework and have been recommended for such standing by the department. You must have satisfied the University Writing Skills requirement as explained in the Graduate and Post-baccalaureate Studies chapter in this catalog and all other proficiency evaluations (e.g., the College of Business Proficiency Test) specified for your degree program.   3.  Advancement to Candidacy. To be Advanced to Candidacy you must:   a.  be a "Classified Graduate" student in good standing;   b.  have completed 32 quarter units of 6100-6999 level courses beyond the 6000 through 6099 foundation courses;   c.  have completed such other requirements as prescribed by the program faculty;   d.  have been recommended for Advancement to Candidacy by the program faculty.   The academic performance of all CBE graduate students will be monitored by the CBE Director of Graduate Programs. Those found to have an unsatisfactory performance at any point in time will be recommended for disqualification from their degree program.   Proficiency Evaluations Proficiency evaluations in writing skills must be satisfied in each of the Business Administration graduate programs. All students must satisfy the University Writing Skills Requirement (UWSR) before they can attain "Classified Graduate" status. If you are enrolling in any Business Administration graduate program you must take the Writing Skills Test (WST) during your first quarter after receiving "Conditionally Classified Graduate" standing unless you have met the Writing Skills requirement as an undergraduate or graduate student at one of the CSU system campuses or scored 4.5 or better on the GMAT essay.   Passing the WST satisfies the UWSR. If you fail the WST with an essay score of 6 or below, you must immediately enroll in a first-tier writing course (ENGL 3000 or 3001). After passing this course, you must immediately enroll in a second-tier writing course such as MKTG 3495. Passing the second-tier course and the Writing Skills Essay (WSE) given at the end of the course satisfies the UWSR. If you fail the WST with a score of 7 or 8 you may satisfy the UWSR either by retaking and passing the WST or by passing a second-tier writing course and the WSE.   The Writing Skills Test and Writing Skills Essay are administered by the Office of Assessment and Testing located in Warren Hall (WA 438), phone 885-3661. You should contact this office directly for information on test dates, registration procedures, and fees. The College of Business Proficiency Tests (SBPT) in mathematics and statistics are described in a subsequent section.   Requirements for Graduation To be eligible for the M.B.A., M.S. in Business Administration (except C.I.S./Q.B.M. Option), or M.S. in Taxation degree, you must:   1.  have been a "Classified Graduate" student and Advanced to Candidacy (see items (2) and (3) under the section on Classification in the Programs)   2.  have satisfied the international requirement   3.  have completed 45 quarter units of which:   a.  all are beyond the foundation coursework;   b.  all have a course grade of "C" or better and a 3.00 GPA;   c.  all are applicable to the degree;   d.  at least 32 are in residence as a "Classified and/or Conditionally Classified Graduate" student;   e.  not more than 13 are for extension and/or transfer credit (any extension and/or transfer credit must be approved by the CBE Director of Graduate Programs) and/or coursework taken in "Unclassified Postbaccalaureate" status;   f.  all are earned within the five years immediately preceding the completion of the requirements for the degree;   g.  the distribution of the 45 units offered for a specific graduate degree must meet the general guidelines specified by the Association to Advance Collegiate Schools of Business International (AACSB), the professional accrediting body for Business Administration academic programs;   h.  not more than 5 units are for thesis, independent study and/or a project, except in the case of the M.B.A./Operations Research Option and the M.S. Business Administration/C.I.S./Q.B.M. Option, where up to 9 units may be taken with the approval of the CBE Director of Graduate Programs.   4.  have a 3.0 grade point average for all units taken to satisfy the requirements of the student's degree program.   5.  have completed a satisfactory program of study as determined by the College of Business and Economics and the university.   Capstone Requirement The university requires all masters degree students to complete a capstone requirement prior to graduating. The capstone experience for students in the M.B.A. program is a project that is incorporated within either the Entrepreneurship Practicum course (ENTR 6490) or the Seminar in Strategic Management course (MGMT 6490). M.B.A. students may select either the Entrepreneurship Practicum course (ENTR 6490) or the Seminar in Strategic Management course (MGMT 6490) to satisfy the capstone experience requirement. For most of the M.S. degree programs, the capstone requirement is a departmental thesis (6909) or project (6899). Consult the catalog description for the specific requirements of your degree program or option.
Master of Business Administration	In addition to the set of common requirements for the M.B.A., M.S. in Business Administration, and M.S. in Taxation degrees presented in the preceding section, there are requirements specific to the Master of Business Administration (M.B.A.) degree. These requirements are discussed in this section   General Curricular Requirements for M.B.A. Degree Programs Accredited by AACSB The American Assembly of Collegiate Schools of Business is the professional accrediting body for Business Administration degree programs. All College of Business and Economics degree programs are accredited by AACSB and the graduate programs in the College of Business and Economics are designed to comply with the listed AACSB curriculum guidelines.   Proficiency Evaluations The M.B.A. degree program requires the writing skills proficiency evaluation described previously under the Common Requirements for the M.B.A., M.S. in Business Administration, and M.S. in Taxation degrees. In addition, if you are enrolled in the M.B.A. degree program, you are required to satisfy proficiency requirements in introductory mathematics and statistics. To satisfy the mathematics proficiency, you must have completed equivalent coursework in introductory differential calculus, college algebra, matrix algebra, and finite math. If you have not completed such coursework, you must take MATH 1130, 1810, and 1820. The statistics requirement may be met by a course in statistics that is equivalent to STAT 2010 or STAT 6011.   Foundation Coursework for the M.B.A. The M.B.A. program is built upon a foundation of fundamental disciplines which, in the aggregate, underlie the graduate business curriculum. The nature and composition of this foundation is discussed below. It is not necessary to complete all, or even any, of the foundation coursework before applying for admission to the M.B.A. degree program. In fact, it is strongly recommended that application to the M.B.A. program be made as early as practicable. If you are admissible and have not satisfied the foundation coursework, you will be admitted as a "Conditionally Classified Graduate" student.   Having "Conditionally Classified Graduate" status allows you to enroll in the 6000 to 6099 series of graduate-level foundation courses. These are accelerated courses designed for graduate-level students. Using these courses, where available, substantially reduces the number of undergraduate units that would otherwise be required to achieve "Classified Graduate" standing.   Equivalent previous coursework will satisfy listed foundation courses. Students who have received an undergraduate degree in Business Administration from an AACSB-accredited institution are exempt from the foundation coursework requirements. Contact the CBE Student Services Center for a list of AACSB-accredited institutions. A grade of "C-" or better is necessary for a transfer of a Cal State Hayward course (whether completed currently or in the past) to be accepted for foundation requirements. Note also that all 6000 to 6099 numbered Business Administration courses (i.e., ACCT, CIS, FIN, MGMT, MKTG, and ECON) with titles beginning with "Graduate Introduction to . . ." are graduate program foundation courses and cannot be calculated as part of the 45 units required for a CBE graduate degree.   Foundation Coursework Common to All M.B.A. Options Except Executive Option (36 units)   ACCT 6011 Graduate Introduction to Financial Accounting (4) (Not required if ACCT 2251 and 2252 previously completed, 4-4 units)   ACCT 6022 Graduate Introduction to Managerial Accounting (2) (Not required if ACCT 3200 previously completed, 4 units)   CIS 6070 Graduate Introduction to Computer Information Systems (2) (Not required in CIS Option or if CIS 3060 previously completed, 4 units)   ECON 6051 Graduate Introduction to Economics for Managers (4) (Not required if ECON 3005 and ECON 3551 previously completed, 4-4 units)   FIN 6033 Graduate Introduction to Financial Decisions (4) (Not required if FIN 3300 previously completed, 4 units)   MGMT 6000 Graduate Introduction to Quantitative Methods in Business (4) (Not required if MGMT 3100 previously completed, 4 units)   MGMT 6020 Graduate Introduction to Production and Operations Management (4) (Not required if MGMT 3620 previously completed, 4 units)   MGMT 6050 Business and Society (4) (Not required if MGMT 2701 and 4500 previously completed, 4-4 units)   MGMT 6060 Graduate Introduction to Organization and Management (4) (Not required if two of MGMT 3600, 3614, or 3680 previously completed, 4-4 units)   MKTG 6005 Managing Marketing: Theory and Practice (4) (Not required if MKTG 3401 previously completed, 4 units)   Proficiencies to be satisfied: Mathematics, Statistics, and Writing Skills (WST) See "Proficiency Evaluations" in this section, Master of Business Administration)   Additional Prerequisites Required for Some Options   Accounting Option (8 units) •  ACCT 3211, 3212 Intermediate Financial Accounting I, II (4, 4)   Computer Information Systems Option (8 units) •  CIS 3275 (4) or CS 3340 (4) or any advisor-approved object-oriented programming language taken during the last three years. (Students who have no programming background should take CIS 3270 or CS 2360 prior to enrolling in any of the above classes.)   •  CIS 3281 Systems Analysis and Design (4)   Taxation Option (4 units) •  ACCT 3220 Tax Accounting: Fundamentals and Individuals (4)   Telecommunications Management Option (8 units) •  CIS 3270 Algorithm Development and Programming (4) or any advisor-approved third-generation programming language taken during the last three years.   •  TC 3250 Networks and Telecommunication Systems (4)     M.B.A. Curricular Requirements   A.  Policy on the use of 3000-, 4000-, and unrestricted 6000-level courses in the M.B.A. Most M.B.A. options restrict the use of 3000-, 4000-, and unrestricted 6000-level courses. You should clear any planned use of upper division undergraduate coursework in the 45 units for your M.B.A. degree with either the graduate option advisor or the CBE Director of Graduate Studies.   B.  International Requirement (4 units) To receive an M.B.A., you must have completed a 4-unit course in international business/international economics as part of the 45 units of the M.B.A. degree (ACCT 6470; ECON 6700, 6705, 6710; FIN 6375; MGMT 6140, 6150, 6440, 6570, 6675; MKTG 6470). In order for a course to both satisfy the International Requirement and count as part of your 45 degree units beyond core courses, the course must be selected from the above list of 6100-6999 level courses or must be approved by your graduate advisor or the CBE Director of Graduate Programs.   C.  Core Requirements Except Executive Option (12 units) FIN 6300 Seminar in Corporate Financial Management (4) MGMT 6100 Quantitative Business Methods (4)   One "Interpersonal Skills" course selected from the following (4 units): MGMT 6560, 6612, 6617, 6630, 6635; MKTG 6403 or 6460.   D.  Capstone Experience (5 units) ENTR 6490 Entrepreneurship Practicum (5) or MGMT 6490 Seminar in Strategic Management (5)   M.B.A. students may select either the Entrepreneurship Practicum course (ENTR 6490) or the Seminar in Strategic Management course (MGMT 6490) to satisfy the capstone experience requirement. Either ENTR 6490 or MGMT 6490 is taken as one of the final courses in an M.B.A. student's program. In these comprehensive courses, students will integrate knowledge gained in their core requirement and option courses. A project is required in these courses and serves in place of either a comprehensive examination or a thesis as the required capstone experience.   E.  Option Requirements In addition to these required courses, students must satisfy the requirements of one of the options as outlined below. If you wish to have more than one option recorded on your permanent record, the pattern of courses you take to fulfill each additional option must differ by at least 3 courses and 12 units from any other option or combination of options you have taken. The Executive option is a 45-47 unit package of courses in which there is no separation of core and option requirements.   1.  Accounting Option (28 units)   a.  Prerequisites See previous section on additional prerequisites required for some options.   b.  Required Courses (16 units) ACCT 6211-12 Seminar in Accounting and Auditing Theory I, II (4, 4) ACCT 6230 Strategic Cost and Performance Management (4) ACCT 6260 Accounting Research Methods Seminar (4)   c.  Electives within Accounting (4 units) Select one course from the following:   Any 6100-6900 level Accounting course beyond those listed as required or any 6100-6999 level Taxation course.   d.  Electives outside Accounting (8 units) Select 8 units of 6100-6999 level College of Business and Economics courses outside the ACCT prefix. MGMT 6110 Business and Economic Forecasting is recommended as one of these elective courses.   2.  Business Economics Option (28 units)   a.  Required Courses (16 units) ECON 6101 Seminar: Micro-Economic Theory I (4) ECON 6105 Seminar: Macro-Economic Theory (4) ECON 6400 Seminar: Econometrics (4) MGMT 6550 Research Methods and Communications (4)   b.  Electives within Business Economics (4 units) Select at least one of the following:   ECON 6102 Seminar: Micro-Economic Theory II, 6250 Seminar: Project Analysis, 6315 Seminar: Monetary Theory, 6370 Seminar: Public Sector Economics, 6520 Seminar: Industrial Organization and Public Policy, 6680 Seminar: Labor Economics, 6700 Seminar: International Trade, 6710 Seminar: International Economic Development   c.  Electives outside of Business Economics (8 units) Select 8 units of 6100-6999 level College of Business and Economics courses outside of Economics. MGMT 6110 Business and Economic Forecasting is strongly recommended as one of these elective courses.   3.  Computer Information Systems Option (28 units)   a.  Prerequisites See section on additional prerequisites required for some options.   b.  Required Courses (16 units) CIS 6270 Advanced Study of Computer Information Systems (4) CIS 6274 Data Base Theory and Administration (4) CIS 6275 Decision Support and Expert Systems (4) CIS 6276 Data and Voice Communications (4)   c.  Electives within Computer Information Systems (4 units) Select any 6100-6999 level CIS or TC course (4 units) that is not listed as required.   d.  Electives outside Computer Information Systems (8 units) Select 8 units of 6100-6999 level College of Business and Economics courses outside of Computer Information Systems, or any other department-approved graduate-level course (including Mathematics and Computer Science) outside Computer Information Systems. MGMT 6110 Business and Economic Forecasting is strongly recommended as one of these elective courses.   4.  E-Business Option (28 units)   a.  Required Courses (12 units) CIS 6278 E-Commerce Technology (4) MGMT 6475 E-Strategy (4) MKTG 6585 E-Commerce Marketing (4)   b.  E-Business Electives (16 units) Select 16 units from the following:   CIS 6270 Advanced Study of Computer Information Systems, 6274 Database Theory and Administration, 6300 Web Site Development; ENTR 6485 New Venture and E-Business Plans; FIN 6305 New Venture Financing; MGMT 6115 Enterprise Resource Management and E-Commerce, 6145 Logistics Management, 6150 Global Supply Chain Management, 6420 Competitive Strategy, 6470 Management of Technology and Innovation; MKTG 6570 Business to Business Marketing; TC 6101 Analysis and Design of Telecommunications Systems, 6210 Collaborative Multimedia Networking and Telepresence; Other CBE-approved coursework outside CBE, including courses in Multimedia or Computer Science   5.  Entrepreneurship Option (28 units)   a.  Required Courses (12 units) ENTR 6480 Introduction to Entrepreneurship (4) ENTR 6485 New Venture and E-Business Plans (4) FIN 6305 New Venture Financing (4)   b.  Entrepreneurship Electives (16 units) Students are encouraged to meet with their faculty advisor to discuss selection of electives. Select a total of 16 units from the following lists; at least 12 units must be courses offered in the College of Business and Economics:   ACCT 6230 Strategic Cost and Performance Management (4), 6420 Fundamentals of Federal Income Taxation (4), 6705 Mergers and Acquisitions (4), 6713 Financial Statement Analysis and Business Valuation (4), 6900 Independent Study (1-4); CIS 6278 E-Commerce Technology (4), 6300 Web Site Development (4); ECON 6190 Market Processes: Theory and Applications (4), 6250 Seminar: Project Analysis (4), 6710 Seminar: International Economic Development (4); ENTR 6487 Managing Growing Ventures (4); FIN 6720 Strategic Corporate Financial Management (4); HCA 6210 Leadership and Change in Health Care Organizations (4), 6240 Health Care Financing and Budgeting (4)   MGMT 6115 Enterprise Resource Management and E-Commerce (4), 6465 Legal Aspects of Corporate Management (4), 6470 Management of Technology and Innovation (4), 6475 E-Strategy (4), 6550 Research Methods and Communications (4), 6560 High Performance Management (4), 6612 Seminar in Strategic Human Resources Management (4), 6615 Compensation Administration (4), 6617 Conflict Resolution (4), 6635 Managerial Psychology (4), 6745 Executive Leadership, Creativity and Team Building (2-4), 6900 Independent Study (1-4)   MKTG 6401 Marketing Research (4), 6411 Product Management (4), 6413 Integrated Marketing Communications (4), 6420 Seminar in Marketing Strategy (4), 6450 Seminar in Selected Marketing Topics (4), 6460 Seminar in Negotiation (4), 6470 International Marketing (4), 6570 Business to Business Marketing (4), 6585 E-Commerce Marketing (4), 6900 Independent Study (1-4), 6910 University Thesis (1-5), 6999 Issues in Marketing (4); MM 6103 Business Basics in Multimedia (4); PUAD 6806 Policy Design for Sustainable Futures (4), 6878 Transforming Health Care (4); TC 6207 Telecommunications Management Systems (4), 6210 Collaborative Multimedia Networking and Telepresence (4), 6277 Telecommunications Industry and Service Management (4)   6.  Executive Option (45-47 units)   a.  China Program (45 units)   Required Courses for Corporate Financial Management Specialization: ACCT 6230 Strategic Cost and Performance Management (4) ACCT 6701 Advanced Financial Reporting and Analysis I (4) ACCT 6704 Advanced Financial Reporting Systems: Design and Implementation (4) ACCT 6705 Mergers and Acquisitions (4) ACCT 6713 Financial Statement Analysis and Business Valuation (4) FIN 6300 Seminar in Corporate Financial Management (4) FIN 6310 Seminar in Security Analysis and Portfolio Management (4) FIN 6375 International Financial Management (4) MGMT 6490 Seminar in Strategic Management (5)   One elective course from the following: FIN 6305 New Venture Financing (4) FIN 6315 Seminar in Options and Futures (4) FIN 6320 Studies in Financial Markets (4) FIN 6325 Financial Management of Banking Institutions (4) FIN 6360 Management of Risk and Insurance (4)   One elective course from the following: MGMT 6560 High Performance Management (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6720 Management of Marketing Functions (4)   Required Courses for Finance Specialization: ACCT 6713 Financial Statement Analysis and Business Valuation (4) FIN 6300 Seminar in Corporate Financial Management (4) MGMT 6100 Quantitative Business Methods (4) MGMT 6110 Business and Economic Forecasting (4) MGMT 6490 Seminar in Strategic Management (5)   Five elective courses from the following: FIN 6305 New Venture Financing (4) FIN 6310 Seminar in Security Analysis and Portfolio Management (4) FIN 6315 Seminar in Options and Futures (4) FIN 6320 Studies in Financial Markets (4) FIN 6325 Financial Management of Banking Institutions (4) FIN 6360 Management of Risk and Insurance (4) FIN 6375 International Financial Management (4)   One elective course from the following: MGMT 6560 High Performance Management (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6720 Management of Marketing Functions (4)   Required Courses for Management Specialization: ACCT 6230 Strategic Cost and Performance Management (4) ACCT 6713 Financial Statement Analysis and Business Valuation (4) FIN 6300 Seminar in Corporate Financial Management (4) FIN 6310 Seminar in Security Analysis and Portfolio Management (4) MGMT 6130 Enterprise Planning and Control (4) MGMT 6150 Global Supply Chain Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) MGMT 6490 Seminar in Strategic Management (5) MGMT 6560 High Performance Management (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6720 Management of Marketing Functions (4)   Required Courses for Marketing Specialization: ACCT 6230 Strategic Cost and Performance Management (4) ACCT 6713 Financial Statement Analysis and Business Valuation (4) FIN 6300 Seminar in Corporate Financial Management (4) MGMT 6140 Seminar in Advanced Operations Management (4) MGMT 6490 Seminar in Strategic Management (5) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6401 Marketing Research (4) MKTG 6420 Seminar in Marketing Strategy (4) MKTG 6450 Seminar in Selected Marketing Topics (4) MKTG 6730 Pricing and Product Management (4) MKTG 6740 Promotion and Distribution (4)   b.  Europe Program (47 units)   Required Courses ACCT 6700 Accounting for Executives (4) ECON 6720 The European Union, Its Institutions and International Trade (4) ECON 6725 Money, Banking and International Finance (4) ECON 6751 Managerial Economics (4) FIN 6720 Strategic Corporate Financial Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MGMT 6715 Doing Business in Regional Markets (4) MGMT 6747 Executive Development Seminar (3) MGMT 6750 Research Methods (4) MGMT 6760 Global Strategic Supply Chain Management (4) MKTG 6720 Management of Marketing Functions (4)   c.  Hong Kong Program (45 units)   Required Courses: ACCT 6700 Accounting for Executives (4) ECON 6751 Managerial Economics (4) FIN 6375 International Financial Management (4) FIN 6720 Strategic Corporate Financial Management (4) MGMT 6100 Quantitative Business Methods (4) MGMT 6150 Global Supply Chain Management (4) MGMT 6475 E-Strategy (4) MGMT 6490 Seminar in Strategic Management (5) MGMT 6560 High Performance Management (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6705 Strategic Marketing Management (4)   d.  Singapore Program (45 units)   Required Courses: ACCT 6230 Strategic Cost and Performance Management (4) or MKTG 6585 E-Commerce Marketing (4) if not used as a substitute for MGMT 6115   ACCT 6700 Accounting for Executives (4) ECON 6725 Money, Banking, and International Finance (4) ECON 6751 Managerial Economics (4) FIN 6720 Strategic Corporate Financial Management (4)   MGMT 6115 Enterprise Resource Management and E-Commerce (4) or MKTG 6585 E-Commerce Marketing (4) if not used as a substitute for ACCT 6230   MGMT 6150 Global Supply Chain Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) or MGMT 6612 Seminar in Strategic Human Resources Management (4)   MGMT 6490 Seminar in Strategic Management (5) MGMT 6735 Asian Institutions and Organization Behavior (4)   MKTG 6705 Strategic Marketing Management (4) or MKTG 6725 Marketing Management (4)   e.  South America Program (47 units)   Required Courses ACCT 6700 Accounting for Executives (4) ECON 6725 Money, Banking and International Finance (4) ECON 6751 Managerial Economics (4) FIN 6720 Strategic Corporate Financial Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MGMT 6715 Doing Business in Regional Markets (4) MGMT 6747 Executive Development Seminar (3) MGMT 6750 Research Methods (4) MGMT 6760 Global Strategic Supply Chain Management (4) MKTG 6720 Management of Marketing Functions (4) One elective from any 6100-level and above course in CBE (4)   f.  Transnational Program (47-50 units)   Required Courses (39-42 units): ACCT 6700 Accounting for Executives (4) ECON 6715 An Executive Introduction to Social Philosophy, Ethics, and the History of Economic Thought (4) ECON 6725 Money, Banking, and International Finance (4) ECON 6751 Managerial Economics (4) FIN 6720 Strategic Corporate Financial Management (4) MGMT 6115 Enterprise Resource Management and E-Commerce (4) or MKTG 6585 E-Commerce Marketing (4) MGMT 6150 Global Supply Chain Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) MGMT 6745 Executive Leadership, Creativity and Team Building (2-4) MGMT 6747 Executive Development Seminar (1-2) MKTG 6420 Seminar in Marketing Strategy (4)   Elective Courses (8 units): ECON 6720 The European Union, Its Institutions, and International Trade (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MGMT 6715 Doing Business in Regional Markets (4) MGMT 6730 Strategic Human Resources Management (4) MGMT 6735 Asian Institutions and Organization Behavior (4) MGMT 6740 Regional Institutions and Organization Behavior (4)   7.  Finance Option (28 units)   a.  Required Course (4 units) MGMT 6550 Research Methods and Communications (4)   b.  Electives within Finance (16 units) Select 16 units of graduate-level Finance courses beyond FIN 6300.   c.  Electives outside Finance (8 units) Select 8 units of 6100-6999 level College of Business and Economics courses outside Finance or any other department-approved coursework outside Finance.   8.  Human Resources Management Option (28 Units)   a.  Required Courses (8 units) MGMT 6550 Research Methods and Communications (4) MGMT 6612 Seminar in Strategic Human Resources Management (4)   b.  Electives within Human Resources Management (12 units) Select 12 units from the following:   MGMT 6613 Topics in Human Resources Management and/or Industrial Relations, 6614 Seminar in Labor and Employee Relations, 6615 Compensation Administration, 6616 Human Resources Evaluation, 6617 Conflict Resolution, 6618 Human Resources Training and Development, 6622 Human Resources Information Systems, 6630 Organization Theory, 6635 Managerial Psychology, 6675 Seminar in International Human Resources Management, 6680 Seminar in Labor-Management Relations Administration, 6900 Independent Study (1-4)   One of these elective courses may also be selected from the following:   CIS 6270 Analysis of Information Systems; COMM 4830 Intercultural Communication; MGMT 4680 Collective Bargaining and Labor Law; PUAD 6764 Intervention Strategies for Changing Organizations, 6812 Changing Human Organizations, 6850 Human Resource Management in the Public Sector, 6854 Seminar in Public Labor Relations   c.  Electives outside Human Resources Management (8 units) Select 8 units of 6100-6999-level College of Business and Economics courses outside HRM or any other department-approved coursework outside HRM.   9.  International Business Option (28 units)   a.  Required Courses (12 units) FIN 6375 International Financial Management (4) MGMT 6550 Research Methods and Communications (4) MGMT 6570 Management of the Multinational Firm (4)   b.  Electives within International Business (8 units) Select 8 units from the following:   ACCT 6470 International Taxation; ECON 6700 Seminar: International Economics or ECON 6710 Seminar: Economic Development; MGMT 6440 Global Strategic Management and Strategic Alliances, 6675 Seminar in International Human Resources Management, 6900 Independent Study (1-4); MKTG 6470 Seminar in International Marketing Management; One department-approved, upper division or graduate-level area studies course with an international or regional orientation. The selected course must deal primarily with cultural or social factors, and its principal content should reach beyond the student's native cultures and/or geographical region.   c.  Electives outside International Business (8 units) Select 8 units of 6100-6999 level College of Business and Economics courses outside International Business or any other department-approved coursework outside International Business.   d.  Recommended: It is strongly recommended that students who are serious about careers in international agencies, international business, State Department, etc., achieve a proficiency equivalent to at least two years of college-level coursework in at least one language beyond their native tongue.   10.  Management Option (28 units)   a.  Required Course (4 units) MGMT 6550 Research Methods and Communications (4)   b.  Electives within Management (16 units) Select 16 units from the following:   Any 6100-6999 level courses with a MGMT prefix.   c.  Electives outside Management (8 units) Select 8 units of 6100-6999 level College of Business and Economics courses (or any other department-approved coursework) outside any field of specialization resulting from selections made under "Electives within Management." A "field of specialization" is defined as 12 or more units of graduate coursework taken in an identifiable professional area within the Department of Management and Finance.   11.  Marketing Management Option (28 units)   a.  Required Courses (8 units) MKTG 6401 Marketing Research (4) MKTG 6420 Seminar in Marketing Strategy (4)   b.  Select twelve units from the following (12 units): ENTR 6480 Introduction to Entrepreneurship (4) MKTG 6410 Buyer Behavior (4) MKTG 6411 Product Management (4) MKTG 6412 Pricing Management (4) MKTG 6413 Integrated Marketing Communications (4) MKTG 6414 Distribution Management (4) MKTG 6450 Seminar in Selected Marketing Topics (4) MKTG 6460 Seminar in Negotiation (4) MKTG 6470 International Marketing (4) MKTG 6570 Business to Business Marketing (4) MKTG 6585 E-Commerce Marketing (4) MKTG 6900 Independent Study (1-4)   c.  Electives outside Marketing Management (8 units) Select 8 units of 6100-6999 level College of Business and Economics courses outside Marketing Management.   12.  Operations and Materials Management Option (28 units)   a.  Required Courses (16 units) MGMT 6125 Purchasing and Materials Management (4) MGMT 6130 Enterprise Planning and Control (4) MGMT 6140 Global Operations Management (4) MGMT 6141 Service Operations Management (4)   b.  Electives within Operations and Materials Management (4 units) Select one course from the following:   MGMT 6103 Seminar in Management Decision Making under Uncertainty (4), 6115 Enterprise Resource Management and E-Commerce (4), 6121 Seminar in the Design and Use of Computer Simulation Models (4), 6126 Seminar in Management Sciences/Operations Research (4), 6145 Logistics Management (4), 6150 Global Supply Chain Management (4), 6526 Quality Management (4)   c.  Electives outside Operations and Materials Management (8 units) Select 8 units of 6100-6999 level College of Business and Economics courses outside Operations and Materials Management. MGMT 6110 Business and Economic Forecasting (4) is strongly recommended as one of these elective courses.   13.  Operations Research Option (28 units) Note: This option may be discontinued. Contact the CBE Student Service Center (885-3311) for the status of this program.   a.  Required Courses (8 units) MGMT 6193 Seminar in the Fundamentals of Operations Research (4) MGMT 6550 Research Methods and Communications (4) or MKTG 6401 Marketing Research (4)   b.  Electives within Operations Research (12 units) Select 12 units from the following:   MGMT 6103 Seminar in Management Decision Making Under Uncertainty, 6104 Seminar in Quantitative Business Methods Applications, 6119 Seminar in Advanced Techniques of Quantitative Business Methods, 6121 Seminar in the Design and Use of Computer Simulation Models, 6126 Seminar in Management Sciences/Operations Research (may be repeated for credit with approval of the department), 6140 Global Operations Management, 6900 Independent Study (1-4)   c.  Electives outside Operations Research (8 units) Select 8 units of 6100-6999-level College of Business and Economics courses outside Operations Research or any other department-approved graduate-level course (including Computer Science and Mathematics) outside Operations Research. MGMT 6110 Business and Economic Forecasting is strongly recommended as one of these elective courses.   14.  Strategic Management Option (28 units)   a.  Required Courses (12 units) Select one of the following research methods courses (4 units):   ACCT 6260, MGMT 6550, MKTG 6401   Select two courses from the following (8 units):   MGMT 6420 Competitive Strategy (4), 6430 Corporate Strategic Management (4), 6440 Global Strategic Management and Strategic Alliances (4)   b.  Electives within Strategic Management and Related Disciplines (8 units) Select 8 units from the following:   MGMT 6420, 6430, or 6440 (whichever not taken above); MGMT 6460 Strategic Management for a Sustainable Society, 6465 Legal Aspects of Corporate Management, 6470 Management of Technology and Innovation, 6570 Management of the Multinational Firm, 6612 Seminar in Strategic Human Resources Management; MKTG 6420 Seminar in Marketing Strategy   c.  Electives outside Strategic Management (8 units) Select 8 units from any 6100-6999 level College of Business and Economics courses except those listed in (b) above.   15.  Supply Chain Management Option (28 units)   a.  Required Courses (16 units) MGMT 6125 Purchasing and Materials Management (4) MGMT 6130 Enterprise Planning and Control (4) MGMT 6145 Logistics Management (4) MGMT 6150 Global Supply Chain Management (4)   b.  Electives within Supply Chain Management (4 units) Select 4 units from the following:   MGMT 6103 Seminar in Management Decision-Making under Uncertainty, 6110 Business and Economic Forecasting, 6115 Enterprise Resource Management and E-Commerce, 6140 Global Operations Management, 6141 Service Operations Management, 6526 Quality Management   c.  Electives Outside Supply Chain Management (8 units) Select 8 units in 6100-6999 level College of Business and Economics courses outside Supply Chain Management, or any other department approved graduate-level coursework outside Supply Chain Management.   16.  Taxation Option (28 units)   a.  Prerequisites See section on additional prerequisites required for some options.   b.  Required Courses (20 units) ACCT 4220 Tax Accounting: Corporate Tax (4) ACCT 6222 Income Taxation of Partners and Partnerships (4) ACCT 6223 Federal Tax Research, Procedures, and Penalties (4)   ACCT 6224 Advanced Corporate Taxation (4) or ACCT 6227 S Corporations and Other Flow-Through Entities (4)   ACCT 6410 Tax Accounting Periods and Methods (4)   c.  Electives outside Taxation (8 units) Select 8 units of 6100-6999 level College of Business and Economics courses outside Taxation or any other department-approved courses outside Taxation.   17.  Telecommunications Management Option (28 units)   a.  Prerequisites See section on additional prerequisites required for some options.   b.  Required Courses (12 units) TC 6101 Analysis and Design of Telecommunications Systems (4) TC 6205 Routing and Data Networking Models in Telecommunications (4) TC 6207 Telecommunications Management Systems (4)   c.  Electives within Telecommunications Management (4 units) One course selected from the following:   TC 6210 Collaborative Multimedia Networking and Telepresence (4), 6277 Telecommunications Industry and Service Management (4), 6284 Management of Satellite/Wireless Communications (4)   d.  Electives outside Telecommunications Management (12 units) Select 12 units of 6100-6999 level College of Business and Economics courses outside Telecommunications Management.
M.S. in Business Administration	Computer Information Systems/Quantitative Business Methods Option (C.I.S./Q.B.M.)   I.  Foundation Coursework (16 units) Students with foundation courses yet to be completed are encouraged to secure "Conditionally Classified Graduate" standing as early as possible. Having "Conditionally Classified Graduate" status qualifies a student for enrollment in the 6000 to 6099 series of graduate-level foundation courses given below. These are faster-moving courses designed for graduate-level students.   In order to be considered for "Classified Graduate" standing in the M.S./Business Administration C.I.S./Q.B.M. option program, a student must satisfy the following foundation courses (16 units):   CIS 3275 (4) or CS 3340 (4) or any advisor-approved object-oriented programming language (4) taken during the last three years. (Students who have no programming background should take CIS 3270 or CS 2360 prior to enrolling in any of the above classes.   CIS 3281 Systems Analysis and Design (4)   MGMT 6000 Graduate Introduction to Quantitative Methods in Business (4) (Not required if MGMT 3100 previously completed, 4 units)   MGMT 6020 Graduate Introduction to Production and Operations Management (4) (Not required if ECON 3552, or MGMT 3620 previously completed, 4 units)   Proficiency Evaluations to be satisfied: Mathematics, Statistics, and Writing Skills Test (WST) (See the Proficiency Evaluations section under the Master of Business Administration and under the Common Requirements for the M.B.A., M.S. Business Administration, and M.S. Taxation Degrees. The former deals with statistics and mathematics proficiency and the latter with writing skills evaluations.)   II.  Curricular Requirements (45 units)   A.  Required Courses (36 units) CIS 6270 Advanced Study of Computer Information Systems (4) CIS 6274 Data Base Theory and Administration (4) CIS 6275 Decision Support and Expert Systems (4) CIS 6276 Data and Voice Communications (4) ECON 6400 Seminar: Econometrics (4) MGMT 6110 Business and Economic Forecasting (4) MGMT 6121 Seminar in the Design and Use of Computer Simulation Models (4)   MGMT 6195 Seminar in Probabilistic Techniques of Quantitative Business Methods (4) or MGMT 6100 Quantitative Business Methods (4)   Select one from the following: CIS 6271; MGMT 6119, 6130, 6140; TC 6101, 6205   B.  Electives (8 units) Select 8 units in 6100-6999 level College of Business and Economics courses.   C.  Capstone Experience (1 unit) CIS 6899 Project (1)
M.S. in Taxation	In addition to the set of Common Requirements for the M.B.A., M.S. Business Administration, and M.S. Taxation degrees described earlier, the following specific requirements must be met for the Master of Science in Taxation degree.   Foundation Coursework (24 units) If you have foundation courses yet to be completed, you are encouraged to secure "Conditionally Classified Graduate" standing as early as possible. Having "Conditionally Classified Graduate" status qualifies you for enrollment in the 6000 to 6099 series of graduate-level foundation courses given below. These are accelerated courses designed for graduate-level students. Using the 6000 to 6099 courses, where they are available, enables you to complete the M.S./Taxation foundation coursework in 24 units compared to the 32 units needed if all foundation coursework is met through your equivalent undergraduate coursework.   In order to be considered for "Classified Graduate" standing in the Master of Science in Taxation program, you must satisfy the following foundation courses or your undergraduate equivalents given in parentheses:   ACCT 3220 Tax Accounting: Fundamentals and Individuals (4)   ACCT 6011 Graduate Introduction to Financial Accounting (4) (Not required if ACCT 2251 and 2252 previously completed, 4-4 units)   ACCT 6022 Graduate Introduction to Managerial Accounting (2) (Not required if ACCT 3200 previously completed, 4 units)   CIS 6070 Graduate Introduction to Computer Information Systems (2) (Not required if CIS 3060 previously completed, 4 units)   ECON 6051 Graduate Introduction to Economics for Managers (4) (Not required if ECON 3005 and ECON 3551 previously completed, 4-4 units)   FIN 6033 Graduate Introduction to Financial Decisions (4) (Not required if FIN 3300 previously completed, 4 units)   Proficiency Evaluation Proficiency Evaluation to be satisfied: Writing Skills Test (WST). (See the "Proficiency Evaluations" section under Common Requirements for the M.B.A., M.S. Business Administration, and M.S. Taxation Degrees.)   International Requirement To receive an M.S. Taxation degree, you must have completed a 4-unit course in international business/international economics as part of the 45 units of the M.S. Taxation degree (ACCT 6470; ECON 6700, 6710; FIN 6375; MGMT 6440, 6570, 6675; MKTG 6470). In order for a course to both satisfy the International Requirement and count as part of your 45 degree units beyond core courses, the course must be selected from the above list of 6100-6999 level courses or must be approved by your graduate advisor or the CBE Director of Graduate Programs.   Curricular Requirements (45 units) Also see the section on Common Requirements for the M.B.A., M.S. Business Administration, and M.S. in Taxation degrees.   A.  Required Courses (24 units) ACCT 4220 Tax Accounting: Corporate Tax (4) ACCT 6222 Income Taxation of Partners and Partnerships (4) ACCT 6223 Federal Tax Research, Procedures, and Penalties (4)   ACCT 6224 Advanced Corporate Taxation (4) or ACCT 6227 S Corporations and Other Flow-Through Entities (4)   ACCT 6258 Tax Planning for Individuals (4) ACCT 6410 Tax Accounting Periods and Methods (4)   B.  Elective Courses (20 units) Select 20 units from the following:   ACCT 6224 Advanced Corporate Taxation or 6227 S Corporations and Other Flow-Through Entities, 6226 Issues in State Taxation: California Income and Sales Taxes, 6229 Estate/Gift Tax and Income Taxation of Estates and Trusts, 6259 Tax Clinic (1-4), 6470 International Taxation; ECON 6370 Seminar: Public Sector Economics; one advisor-approved 6100-6999-level course in the College of Business and Economics.   C.  Capstone Experience (1 unit) ACCT 6909 Departmental Thesis (1)
Taxation Certificate	The graduate Taxation certificate program is designed to meet the needs of those who wish to focus on taxation courses.   Admission The program is open to students who hold a baccalaureate degree from an accredited college or university. Admission into the graduate Taxation certificate program requires that at least two of the following standards be met:   1.  Satisfactory performance on the Graduate Management Admissions Test (GMAT)   2.  Acceptable grade point average on all course work prior to admission into the certificate program;   3.  A record of appropriate employment.   Prerequisite Courses (12 units) (These prerequisite courses may be satisfied through equivalencies.)   ACCT 2251  Financial Reporting and Analysis I (4) ACCT 2252  Financial Reporting and Analysis II (4) ACCT 3220  Tax Accounting: Fundamentals and Individuals (4)   Curricular Requirements   A.  Required Courses (20 units) ACCT 4220 Tax Accounting: Corporate Tax (4) ACCT 6222 Income Taxation of Partners and Partnerships (4) ACCT 6223 Federal Tax Research, Procedures, and Penalties (4) ACCT 6258 Tax Planning for Individuals (4) ACCT 6410 Tax Accounting Periods and Methods (4)   B.  Elective Courses (8 units) Two of the following, one of which must be ACCT 6224 or ACCT 6227:   ACCT 6224 Advanced Corporate Taxation (4), 6226 Issues in State Taxation: California Income and Sales Taxes (4), 6227 S Corporations and Other Flow-Through Entities (4), 6229 Estate/Gift Tax and Income Taxation of Estates and Trusts (4), 6470 International Taxation (4)   Participants in the program will be required to have a minimum 3.0 grade point average in order to receive the certificate. No grade below a "B" in graduate courses and no grade below a "C" in undergraduate courses can be used in the program. All of the coursework must be completed within five years.
Graduate Courses	Restricted to "Classified" and "Conditionally Classified" Graduate Students.     Accounting The course prefix for the following courses is ACCT.   6011     Graduate Introduction to Financial Accounting (4) Accounting concepts, principles and procedures focused on the preparation of financial statements. Emphasis on the interpretation and use of financial statements for decision-making.   6022     Graduate Introduction to Managerial Accounting (2) Use of accounting information for managerial decision-making. Topics include costing systems, cost-volume-profit relationships, cost estimation, profit planning, and capital budgeting. Prerequisite: ACCT 6011.   6211,   6212     Seminar in Accounting and Auditing Theory I, II (4 units each) Critical study of the concepts and principles characteristic of accounting and auditing; an examination of alternative theories in the formulation of accounting principles and auditing standards. Courses are sequential. Prerequisites: ACCT 3212, 6022.   6222     Income Taxation of Partners and Partnerships (4) Concepts and principles governing the taxation of partners and partnerships; including the tax effect of formation, partnership agreements, distributions, and dissolutions. Prerequisite: ACCT 3220 or 6420.   6223     Federal Tax Research, Procedures, and Penalties (4) Methods of researching federal tax issues using LEXIS and other research materials with a focus on case studies. Emphasis on administrative procedures, introduction to the judicial process, and taxpayer and preparer penalties. M.B.A./Taxation and M.S./Taxation students selecting the departmental thesis as their terminal exercise should enroll concurrently in ACCT 6909. Prerequisite: ACCT 3220 or 6420.   6224     Advanced Corporate Taxation (4) Corporate liquidations, redemptions, reorganizations, carryovers of tax attributes, personal holding companies, accumulated earnings tax, collapsible corporations, consolidated returns, and employee compensation plans. Prerequisite: ACCT 4220 or 6420 or consent of instructor.   6226     Issues in State Taxation: California Income and Sales Taxes (4) Comprehensive study of California income and sales tax issues. Nonconforming items, issues relating to residency, computation of taxable income of nonresident, apportionment of business income, taxation of flow through entities. Overview of sales tax. Prerequisite: ACCT 3220 or 6420 or consent of instructor.   6227     S Corporations and Other Flow-Through Entities (4) Concepts and principles governing the taxation of S corporations and S shareholders; including the tax effect of formation, operations, distributions, and liquidations. Selected advanced partnership issues.   6229     Estate/Gift Tax and Income Taxation of Estates and Trusts (4) Taxation of beneficiary, estate, gift, and related tax treatment of fiduciary entity. Focus on estate tax planning. Prerequisite: ACCT 3220 or 6420.   6230     Strategic Cost and Performance Management (4) Design of cost and performance management systems for strategic managerial decision-making and for implementing strategy. Topics include activity-based costing systems, activity-based management, profit planning, evaluating profit performance, transfer pricing, balanced scorecard, and incentive and compensation systems. Prerequisite: ACCT 6022.   6250     Seminar in Auditing (4) Standards and procedures in auditing. Analysis of the interrelationship of audit standards, ethics, and procedures. Not open to students who have credit for an undergraduate or graduate course in auditing. Prerequisite: ACCT 3212 or equivalent.   6258     Tax Planning for Individuals (4) Individual tax planning, minimizing taxes. Comprehensive personal financial planning-retirement income planning, estate planning, short-term investment planning. Tax consequences of property transactions and different arrangements, such as family trusts, wills, private annuities. Prerequisite: ACCT 3220 or 6420.   6259     Tax Clinic (1-4) Students will represent taxpayers before the IRS and FTB in audits, various collection matters and appeals. Instructor will provide individual supervision. May be repeated for a maximum of 4 combined units. Prerequisites: consent of instructor and successful completion of one graduate-level tax course.   6260     Accounting Research Methods Seminar (4 units) Accounting research methods including role and nature of research, data sources, problem formulation, research design, data collection, writing of accounting research paper. Prerequisites: ACCT 6211, CIS 6070.   6410     Tax Accounting Periods and Methods (4) Cash and accrual methods, startup and organization costs, installment sales, accounting periods and the appropriate tax year-end, inventory methods including the uniform capitalization rules, original issue discount, bad debt reserves, and FASB 109. Prerequisite: ACCT 3220 or 6420.   6420     Fundamentals of Federal Income Taxation (4) Federal income taxation concepts applicable to individuals, corporations, partnerships. Gross income, deductions, credits, property transactions, tax accounting methods. Rules governing formation, operation, disposition of partnerships/corporations. Not open to students in M.B.A. option in Taxation or M.S. Taxation. Prerequisite: ACCT 6011 or equivalent.   6470     International Taxation (4) U.S. taxation of foreign source income, controlled foreign corporations/subpart F, foreign sales corporations, foreign tax credits, and provisions used to reduce offshore tax deferral. Limited discussion of U.S. taxation of non-residents/foreign corporations. Prerequisites: ACCT 6420, or ACCT 3220 and 4220.   6700     Accounting for Executives (4) The managerial use of cost data for decision-making including the latest development in activity based cost accounting and its implications for financial planning and budgeting. Prerequisite: graduate standing.   6701     Advanced Financial Reporting and Analysis I (4) Critical study of U.S. financial reporting standards for reporting corporate financial position and operating results. Topics include study of financial statements and analysis of financial reporting standards for assets, liabilities, stockholders' equity, revenues, expenses and other reporting issues. Prerequisite: ACCT 6011.   6702     Advanced Financial Reporting and Analysis II (4) Critical study of concepts and practices of U.S. accounting standards for reporting corporate financial position and operating results. Liabilities and stockholders' equity. Prerequisite: ACCT 6701.   6703     Advanced Financial Reporting and Analysis III (4) Critical study of concepts and practices of U.S. accounting standards. Analysis and use of cash flows and financial statements for company performance evaluation, forecast and business valuation. Comparison with competitors and industry over time. Prerequisite: ACCT 6702   6704     Advanced Financial Reporting Systems: Design and Implementation (4) Advanced design, implementation and analysis of financial reporting systems for manufacturing and service organizations. Topics include financial reporting and analysis, design and implementation of financial applications for general ledger, assets, procurement and payables, order fulfillment and receivables, budgeting and cash management. Prerequisites: ACCT 6011 and 6022.   6705     Mergers and Acquisitions (4) The mergers and acquisition process from conception to completion: motives behind deals, pricing, valuation of target, accounting treatment, alternative legal structures, negotiation tactics, strategies to minimize market risk, issues relating to post-deal integration and corporate governance. International deals will be analyzed. Prerequisite: ACCT 6011.   6713     Financial Statement Analysis and Business Valuation (4) Analysis and forecast of financial statements for business valuation and financial strategies. Topics include financial statement analysis and forecast, business valuation using accounting and cash flow-based models, valuation analysis for equity security, credit decisions, distress prediction, and mergers and acquisitions. Prerequisite: ACCT 6011.   6898     Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. May be repeated for up to 4 units. No units may be counted toward any CBE graduate degree. Prerequisites: at least 3.0 GPA, departmental approval of activity. CR/NC grading only.   6900     Independent Study (1-4)   6909     Departmental Thesis (1) Development and writing of a research paper for submission to the department which specifies its format. Supervision by a departmental committee, at least one of whom must be a Cal State Hayward faculty member. Oral defense normally required. Maximum of one unit per student. Should be taken concurrently with ACCT 6223 or 6260 by students using ACCT 6909 for their terminal exercise. Prerequisite: "Conditionally Classified Graduate" standing.   6915     Graduate Internship in Accounting (1-4) Supervised work/educational experience with a company, CPA firm, non-profit organization, or governmental agency in a department-approved program for graduate students. May be repeated once for credit. Prerequisites: vary according to agency or firm.   6999     Issues in Accounting (4) Readings, discussion, and research on contemporary and/or significant issues in accounting. May be repeated for credit when content varies.     Computer Information Systems The course prefix for the following courses is CIS.   6070     Graduate Introduction to Computer Information Systems (2) Oriented toward computer user. Planning, developing, implementing computer information systems including problem definition, feasibility study, alternative solutions, cost-benefit analysis, hardware/software selection. Computer-based solutions to business problems. Closed to students with credit for CIS 3060, or 3281 or 3282.   6270     Advanced Study of Computer Information Systems (4) Introduction to the theory and practice of information systems in the areas of database, decision support and expert systems and telecommunications. Prerequisites: CIS 6070 (except students in MSBA CIS/QM option) and CIS 3281.   6271     Seminar in Current Topics in Information Systems (4) Selected topics dealing with design, installation, control, and communication problems relevant to the total management information systems environment. May be repeated for credit with consent of department. Prerequisite: CIS 6270 or consent of instructor.   6274     Data Base Theory and Administration (4) Role of data base administrator in managing data resources. Conceptual frameworks for selecting, implementing, maintaining commercial data base management packages. Data structures, data dictionaries, security, distributed data bases. Current technologies, future directions. Prerequisite: CIS 6270 or consent of instructor.   6275     Decision Support and Expert Systems (4) Theory and practice of decision support and expert systems. Topics include the formulation, development, application, analysis and design of decision-oriented and knowledge-based systems, with appropriate hands-on projects. Prerequisite: CIS 6270.   6276     Data and Voice Communications (4) Voice and computer communication facilities used in business. Network design and operation including common carriers, transmission technologies, protocols, and standards. Integration of voice and data communication and computing technologies. Prerequisite: CIS 6270.   6278     E-Commerce Technology (4) The environment in which electronic commerce operates. Fundamentals of the enabling technologies which include the Internet, World Wide Web, databases, programming languages, web authoring tools. Security standards. Student projects. Prerequisite: CIS 3060 or 6070.   6300     Web Site Development (4) The development and design of Internet web sites for business use. Web browsers, programming, data integration, navigation, usability, dynamic images, audio and video files, Java applets, and Java script. Basic HTML used in conjunction with visual web authoring tool such as Frontpage or Dreamweaver. Prerequisite: CIS 6278.   6898     Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. May be repeated for up to 4 units. No units may be counted toward any CBE graduate degree. Prerequisites: at least 3.0 GPA, departmental approval of activity. CR/NC grading only.   6899     Project (1) Development of an original product which is summarized in a written abstract. Both the project and the abstract are submitted to the department which specifies their formats. Supervision by a departmental committee, at least one of whom must be a Cal State Hayward faculty member. Oral defense may be required. CR/NC grading only. Prerequisites: all foundation coursework; completion of at least 32 units of MSBA CIS/QBM program; prior or current registration in MGMT 6121.   6900     Independent Study (1-4)   6909     Departmental Thesis (1) Development and writing of a research paper for submission to the department which specifies its format. Supervision by a departmental committee, at least one of whom must be a Cal State Hayward faculty member. Oral defense normally required. Maximum of one unit per student. Prerequisite: "Conditionally Classified Graduate" standing.   6999     Issues in Computer Information Systems (4) Readings, discussion, and research on contemporary and/or significant issues in computer information systems. May be repeated for credit when content varies.     Economics See graduate Economics chapter for list of Economics courses.     Entrepreneurship The course prefix for the following courses is ENTR.   6480     Introduction to Entrepreneurship (4) Provides a survey of entrepreneurship and business ownership--including foundation concepts, the new venture creation process, financial estimation, and entrepreneurial decision-making. A highly participatory, integrative class, with lectures, case studies, extensive discussions, and student presentations. Prerequisites: all foundation coursework completed; all CBE proficiencies satisfied.   6485     New Venture and E-Business Plans (4) Students select, research, design, structure, document, and persuasively present a business plan for a new or growing entrepreneurial venture. Students learn and apply systematic approaches to business planning. A highly participatory, team-oriented, term project class. Prerequisites: all foundation coursework completed; all CBE proficiencies satisfied; ENTR 6480.   6487     Managing Growing Ventures (4) An interdisciplinary course that focuses on building and managing a high growth venture from conception to maturity. Students critically examine problems, issues, and uncertainties faced in the creation of, and management of high growth ventures.   6490     Entrepreneurship Practicum (5) An integrative "Capstone Experience" term project course that bridges student's knowledge of functional areas of business to the practice of entrepreneurship. Formatted as an experiential, hands-on, consulting project. Prerequisites: all foundation coursework and CBE and university proficiencies, including the UWSR; completion of at least 32 units of the graduate program, and application for graduation on file.     Finance The course prefix for the following courses is FIN.   6033     Graduate Introduction to Financial Decisions (4) Application of financial and analytical techniques to concepts of asset valuation, risk assessment, capital budgeting, financial markets and financial decision making. Emphasis on market values. Prerequisites: ACCT 6022 or equivalent, and math proficiency.   6300     Seminar in Corporate Financial Management (4) Theory and practice of financial decision-making. Financial indicators of corporate performance, market valuation of stocks and bonds, capital project evaluation, risk-return analysis, asset valuation theories, cost of capital and capital structure decisions, dividend policy decisions. Prerequisite: FIN 6033.   6305     New Venture Financing (4) Concepts and practices of financing and financial management of a new venture or expansion of an existing growth business. Valuation, financial planning, corporate structuring, exit strategies, private placement, initial public offerings venture capital, and other current issues. Prerequisite: FIN 6300.   6310     Seminar in Security Analysis and Portfolio Management (4) Theory and practice of security investment. Investment environment and instruments, capital asset pricing theory, technical and fundamental analysis of common stock portfolio analysis, bond analysis and management, mutual funds and investment companies, and financial derivatives. Prerequisites: FIN 6300.   6315     Seminar in Options and Futures (4) Financial derivative markets. Option markets, valuation, and strategies; futures markets and strategies; risk management and hedging; swaps and financial engineering. Prerequisite: FIN 6300.   6320     Studies in Financial Markets (4) Evolution and structure of financial markets, instruments, and institutions. The process of intermediation including the development of risk reduction devices and the growth of securitization. Focus is on debt instruments and the role of global regulation. Prerequisite: FIN 6033 (or FIN 3300).   6325     Financial Management of Banking Institutions (4) Comprehensive treatment of commercial bank management in today's financial services industry. Modern approach to understanding and managing the risks faced by banks. Methods of optimizing shareholder value, risk-return tradeoffs, regulatory and strategic issues.   6360     Management of Risk and Insurance (4) Identification, measurement, analysis, treatment, and administration of risk in the business firm. Insurance for commercial, professional, family and personal risk exposures and contract provisions for property, liability, health, and life insurance. Regulation and operation of insurance companies and related public policy issues.   6375     International Financial Management (4) Financial decision-making for multinational corporations, management of foreign exchange risk, foreign direct investment, multinational project evaluation, international diversification and risk-return analysis, international capital markets and capital structure. Prerequisite: FIN 6300.   6720     Strategic Corporate Financial Management (4-5) Analysis and evaluation of managerial issues and problems affecting financial decision-making in a corporation; corporate goals and linkages with financial strategy and corporate policy formulation; strategic financial planning and control; case studies. Prerequisite: graduate standing.   6898     Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. May be repeated for up to 8 units. No units may be counted toward any CBE graduate degree. Prerequisites: at least 3.0 GPA, departmental approval of activity. CR/NC grading only.   6900     Independent Study (1-4)   6910     University Thesis (1-5) Development and writing of a formal research paper for submission to the University in the specified bound format. Supervision by a departmental committee, at least one of whom must be a Cal State Hayward faculty member. Oral defense normally required. Prerequisite: classified graduate standing and advisor approval. Maximum of 5 units per student. (See also, "University Thesis Writing Guide," available in WA 859.)   6999     Issues in Finance (4) Readings, discussion, and research on contemporary and/or significant issues in finance. May be repeated for credit when content varies. Prerequisite: consent of instructor.     Management The course prefix for the following courses is MGMT.   6000     Graduate Introduction to Quantitative Methods in Business (4) Graduate level survey of linear programming, transportation models, CPM/PERT, deterministic inventory models, and decision analysis. Emphasis on problem formulation and applications. Use of appropriate computer software. Prerequisites: CIS 6070, MATH and STAT proficiencies.   6020     Graduate Introduction to Production and Operations Management (4) Up-to-date concepts, strategic and tactical decisions in managing operations in both manufacturing and service organizations. Topics include global operations, management of total quality, new product development, process development, capacity planning, inventory decisions, just-in-time systems, and supply-chain management. Prerequisite: MGMT 3100 or 6000.   6050     Business and Society (4) The relationship of business to society and government; the American legal system and legal reasoning; business law issues, antitrust policy, ethics, social responsibility; regulatory agencies, deregulation, self-regulation. Closed to students with credit for MGMT 4500. Prerequisites: ECON 3005, 6051; MGMT 6060.   6060     Graduate Introduction to Organization and Management (4) The process of management as it applies to the various functional areas including research and development, finance, production, human resources management, marketing, and controllership. Consideration of current theory and applications, individual and group behavior in the organization. Strong emphasis on verbal and written communication skills to be demonstrated through graded exercises, papers, and presentations.   6100     Quantitative Business Methods (4) Optimization of management decisions by applying quantitative methods of linear and dynamic programming, inventory modeling, queuing analysis, and simulation. Emphasis on developing skills of quantitative analysis and computerized solutions. Prerequisite: MGMT 6000 or 6194, and MATH and STAT proficiencies satisfied.   6103     Seminar in Management Decision-Making under Uncertainty (4) Topics in management decision making under uncertainty including utility, risk, and decision trees. Emphasis on problem formulation and use of computer programs. Selected case studies from business and government. Prerequisites: MGMT 6195, 6550; or MGMT 6100 and consent of instructor.   6104     Seminar in Quantitative Business Methods Applications (4) A seminar, case study course which will examine in detail applications of quantitative business methods in various areas. Prerequisites: MGMT 6119, 6121, 6550; or MGMT 6100 and consent of instructor.   6110     Business and Economic Forecasting (4) Survey of major methods of short- and long-range forecasting for national economy, industry, or firm; emphasis on applications and evaluation. Prerequisites: ECON 3005, 6051; MGMT 6000 or 6194; MGMT 6060, 6550, equivalents, or consent of instructor.   6115     Enterprise Resource Management and E-Commerce (4) Methods and applications of managing material, labor, and finance resources in service and manufacturing organizations utilizing computer-mediated network and World Wide Web. Emphasis on developing practical skills and using modern computer software in enterprise resource planning and e-commerce. Prerequisite: MGMT 6020.   6119     Seminar in Advanced Techniques of Quantitative Business Methods (4) Seminar topics in mathematical programming and network models. Prerequisites: MGMT 6194, 6550; STAT 3401.   6121     Seminar in the Design and Use of Computer Simulation Models (4) The design and use of computer simulation models, including topics in randomization, comparison of simulation languages, and the design and analysis of simulation experiments. Prerequisites: MGMT 6195, 6550; or MGMT 6100 and consent of instructor.   6125     Purchasing and Materials Management (4) Modern techniques in sourcing and negotiation, contract management, supply chain management, and computer-based purchasing systems. Seminar format with case studies and projects.   6126     Seminar in Management Sciences/Operations Research (4) The seminar will examine recent developments in operations research and management science. Topics will be chosen by the instructor and course participants. May be repeated for credit with approval of instructor. Prerequisites: MGMT 6195, 6550; or MGMT 6100 and consent of instructor.   6130     Enterprise Planning and Control (4) Modern methods of planning and managing resources in an organization including aggregate planning, enterprise resource planning and control, short-term scheduling, and maintenance. Emphasis on developing practical skills and utilizing modern computer applications in enterprise resource planning and control.   6140     Global Operations Management (4) Management of product design and manufacturing operations in the global environment. The topics include global product design and process analysis, strategic capacity management, global outsourcing of design/manufacturing and global manufacturing chains. Prerequisite: MGMT 3620 or 6020.   6141     Service Operations Management (4) Contemporary methods and applications of service operations management, including those in service processes, planning, and scheduling. Seminar format with case studies, problem solving, and use of computer software. Prerequisite: MGMT 3620 or 6020.   6145     Logistics Management (4) The physical distribution of goods. Methods of logistics analysis, planning, and scheduling. Use of information technology in logistics and logistics information systems. Logistical support to e-business operations. Emphasis on problem solving and use of computer software. Prerequisite: MGMT 3600 or 6060.   6150     Global Supply Chain Management (4) Topics in global supply chain management, including synthesis of global logistics, operations, purchasing, and distribution into a cohesive strategy. Use of information technology, global strategic supply management planning, relationships, and quality. Prerequisite: MGMT 3620 or 6020.   6193     Seminar in the Fundamentals of Operations Research (4) Seminar in the philosophy and application of Operations Research methods for modeling and decision-making. Emphasis on the role of Operations Research in the managerial functions. Prerequisites: CS 1700 or CIS 3270; MATH 1820 or 2304; MGMT 6550; or consent of instructor.   6194     Seminar in Deterministic Techniques of Quantitative Business Methods (4) Seminar in the techniques of linear programming, network models, deterministic inventory and production models, and deterministic dynamic programming. Prerequisites: MATH 1820 or 2304, CS 1020, 1031 or CIS 3270; or consent of instructor.   6195     Seminar in Probabilistic Techniques of Quantitative Business Methods (4) Seminar in the techniques of probabilistic inventory and production models, probabilistic dynamic programming, simulation, queuing models, Markov Chains and decision analysis. Prerequisite: MGMT 6194, 6550; STAT 3401.   6420     Competitive Strategy (4) Integrative treatment of competitive strategy, using research findings and cases. Emphasis is on industry analysis, competitive rivalry, and competitive advantage. Objective is to develop an analytical understanding of the factors that contribute to sustainable competitive advantage.   6430     Corporate Strategic Management (4) A critical examination of the theory of corporate strategic management and, through case studies, how the internal dynamics of an organization, as well as external forces, determine or constrain particular strategic choices.   6440     Global Strategic Management and Strategic Alliances (4) Integrative treatment of global strategic management and strategic alliances. Emphasis is on the firm in the global competitive context, decisions to enter markets, how to compete in global markets, and how to develop and implement a global strategy.   6460     Strategic Management for a Sustainable Society (4) Examines the strategic management of environmental issues and the functional and strategic responses of firms to deal with environmental issues. The domain of strategy and industry is expanded to incorporate environmental issues.   6465     Legal Aspects of Corporate Management (4) Examines the law governing business corporations, duties and ethical responsibilities of managers and directors in such situations as mergers, acquisitions, securities offerings, and litigation, negotiation techniques, arbitration, and mediation.   6470     Management of Technology and Innovation (4) Examines the management of technology and innovation, the strategic problems of firms in high technology industries, with special attention to market structure, standards issues, and strategic responses by firms in highly turbulent environments.   6475     E-Strategy (4) The role of strategy in the new competitive landscape that has been created by e-commerce. The strategic implications of new business models in both B2B and B2C markets will be explored. Case analyses and/or a project with an e-commerce initiative. Prerequisite: MGMT 6060.   6490     Seminar in Strategic Management (5) A "Capstone Experience" course that integrates and bridges the student's knowledge from the functional areas of business to the practice of management. Prerequisites: all foundation coursework and CBE and university proficiencies, including the UWSR; completion of at least 32 units of the graduate program, and a current application for graduation on file.   6526     Quality Management (4) Topics in modern quality management, including planning, organizing, and controlling quality, implementing, and improving quality. Seminar format with case studies and projects. Prerequisite: MGMT 3620 or 6020.   6550     Research Methods and Communications (4) Methods of business research including the role and nature of research, sources of data, problem formulation, research design, data collection, and report writing. To be taken at beginning of M.B.A./Finance, Management, or Business Economics program. Prerequisites: all foundation coursework.   6560     High Performance Management (4) Development of skills essential for managerial success. Use of a combination of self-assessment instruments, readings, experiential exercises, cases, and application in real-life settings, to develop skills in areas such as team effectiveness, leadership, communication, goal-setting, empowering people, persuasion, and conflict resolution.   6570     Management of the Multinational Firm (4) A study of the operation of multinational firms in terms of marketing, finance, accounting, production, and personnel policies using case studies and current readings. Prerequisites: MGMT 6550 and consent of instructor.   6612     Seminar in Strategic Human Resources Management (4) Seminar in strategic human resources management from the perspective of human resources professionals and general managers. Focus on how firms use human resource functions, such as recruitment and selection, training and development, performance management, compensation and benefits, to gain a competitive advantage. Prerequisites: MGMT 6550, 6060 or consent of instructor.   6613     Topics in Human Resources Management and/or Industrial Relations (4) Current topics in human resources management and/or industrial relations selected by the instructor. May be repeated for credit with the approval of the department. Prerequisite: MGMT 6060.   6614     Seminar in Labor and Employee Relations (4) Seminar in labor and employee relations in both unionized and non-unionized workplaces. Topics include contract negotiations, grievance procedures, disciplinary processes, employee assistance programs, and employee complaint investigations. Prerequisite: MGMT 6060 or equivalent.   6615     Compensation Administration (4) Current theory, law, and practice in wage, salary, and benefits administration. Not open to students having credit for MGMT 4615 or equivalent. Prerequisites: ECON 6051, MGMT 6060, and 6550.   6616     Human Resources Evaluation (4) Procedures in selecting, placing and evaluating employees. Topics include job analysis, interviews, ability and psychological tests, innovative assessment methods, and performance management. Not open to those with credit for MGMT 3616. Prerequisites: STAT 2010 or equivalent and MGMT 6060 or equivalent.   6617     Conflict Resolution (4) Focuses on different strategies and tactics in competitive and cooperative negotiations to resolve conflict. Topics include characteristics of effective and ineffective negotiators, distributive and integrative bargaining, cross-cultural styles and strategies, and alternative methods of dispute resolution. Prerequisite: MGMT 6060.   6618     Human Resources Training and Development (4) Focus on the systems approach to human resources training and development. Topics include needs assessment, learning theories, instructional design, training methodologies, presentation techniques, and program evaluation. Students will design and present sample training and development programs. Not open to students having credit for MGMT 4618 or equivalent. Prerequisites: MGMT 6050 and 6060.   6622     Human Resources Information Systems (4) Administration of human resources information systems. Topics include the uses and content of HRIS, effective organization and implementation of information systems, legal and ethical considerations of HRIS, effective reporting for management and employee users, and review of widely utilized systems. Prerequisites: CIS 6070 or equivalent, and MGMT 6060 or equivalent.   6630     Organization Theory (4) The study of how organizations function and how they affect and are affected by the people and the society in which they operate. The focus of the course will be on the process by which managers select and manage aspects of structure and culture so that an organization can control those activities necessary to achieve its goals.   6635     Managerial Psychology (4) A seminar on using psychological techniques to enhance managerial creativity and effectiveness. Participants are required to fully participate in all exercises and weekly assignments.   6675     Seminar in International Human Resources Management (4) Seminar on how multinational firms use human resource functions, such as recruitment and selection, training and development, performance appraisal, compensation and benefits, to compete internationally. Focus on international and comparative labor-management relations and management of multicultural teams. Prerequisite: MGMT 6050, 6060 and 6550.   6680     Seminar in Labor-Management Relations Administration (4) Research, analysis, reporting and discussion of selected topics in labor-management relations, such as contract negotiations, grievance procedures, and governmental involvement and regulations. Prerequisite: MGMT 6060 or equivalent and MGMT 6550.   6700     Global Business and Economic Forecasting; the Economics of Information Technology (4) A comprehensive review of major state-of-the-art methods and techniques of international business forecasting. Computer simulations and strategic decision analysis for corporate planning. The evaluation and analysis of international economic and political long-and-short-range trends in information technology. The economics of information superhighways. Prerequisite: graduate standing.   6710     Management of the Multinational Firm in a Changing World (4) An in-depth global competitive analysis of the economic and legal environment of international business. Host country interests and corporate strategies for international growth in rapidly shifting structures. Single-nation cases versus multi-nation case. The role of parent-subsidizing relationships. Prerequisite: graduate standing.   6715     Doing Business in Regional Markets (4) What firms need to learn and do in order to enter regional (e.g., Asian, European, South American) markets and succeed. Examines regulations, business conditions, resource endowments, and law-and-order issues to devise appropriate business strategies.   6730     Strategic Human Resource Management (4) Current practices and law in strategic human resource management. Human resource management's role in strategy formulation and implementation and its contribution to competitiveness. International human resource management employment laws emphasizing functional areas such as planning, recruiting, selection, training, evaluation, and salary and benefits administration. Prerequisite: graduate standing.   6735     Asian Institutions and Organization Behavior (4) The major economic, financial, legal, and regulatory institutions of Asian economies and their relevance for an integrated approach to management. In-depth study of Asian organizational issues including Asian management models, management of human resources, and cultural issues.   6740     Regional Institutions and Organization Behavior (4) Major economic, financial, legal and regulatory institutions of the region (e.g., Europe, South America) and their relevance for an integrated management approach. In-depth study of regional organizational issues including organization behavior, human resources management, and cultural issues.   6745     Executive Leadership, Creativity and Team Building (2-4) Managerial exercises in executive leadership, creativity, empowering people, communication, and team building. Development of skills essential for managerial success. Activities include "hands-on" team-based games, managerial leadership exercises, self-assessment instruments, experiential exercises, personality inventories, and high-performance team building.   6747     Executive Development Seminar (1-4) Team-based capstone terminal exercise. Activities include preparation of a detailed report and findings, preparation of formal presentation, formal defense of research findings, and recommendations before university faculty or real-world client.   6750     Research Methods (4) Research methods and analytical tools for business managers. Description of the research process, including research design, sources of data, data collection procedure and communication of results. Special attention is given to statistical tools for effective managerial decision-making. Prerequisite: graduate standing.   6760     Global Strategic Supply Chain Management (4) Overview of the major strategic concepts in managing a complete supply chain and their relative interactions. Theory and practice of the important models and relevant technology in supply chain management. Prerequisite: graduate standing.   6898     Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. May be repeated for up to 8 units. No units may be counted toward any CBE graduate degree. Prerequisites: at least 3.0 GPA, departmental approval of activity. CR/NC grading only.   6900     Independent Study (1-4)   6909     Departmental Thesis (2) Development and writing of a research paper for submission to the department which specifies its format. Supervision by a faculty committee at least one of whom must be a Cal State Hayward faculty member. Oral defense normally required. Prerequisite: graduate standing.   6910     University Thesis (1-5) Development and writing of a formal research paper for submission to the university in the specified bound format. Supervision by a departmental committee, at least one of whom must be a Cal State Hayward faculty member. Oral defense normally required. Prerequisite: "Classified Graduate" standing and advisor approval. Maximum of 5 units per student. (See also, "University Thesis Writing Guide," available in WA 859.)   6999     Issues in Management Sciences (4) Readings, discussion, and research on contemporary and/or significant issues in management sciences. May be repeated for credit when content varies.     Marketing The course prefix for the following courses is MKTG.   6005     Managing Marketing: Theory and Practice (4) Theories, principles, concepts, practices, and tools of marketing analysis. Emphasis on theoretical concepts and their practical applications through marketing decision-making in a simulated business environment and/or through case analysis. Prerequisite: post-baccalaureate status.   6401     Marketing Research (4) Knowledge and training in process and techniques of acquiring, analyzing, interpreting and reporting information for decision-making. Topics include data collection instruments, sampling plan, statistical analysis and reporting of results. Hands-on learning is emphasized through assignments and/or project. Prerequisites: MKTG 3401 or 6005 and successful completion of STAT proficiency requirement.   6403     Managerial Communication (4) Students will learn and apply the following advanced business communication concepts: performance appraisal, persuasion and motivation, negotiation and bargaining, leadership, conflict management, and written and oral communications. Lectures, case discussions, and a term project will be used to integrate concepts.   6410     Buyer Behavior (4) Theories, concepts, methods, and empirical findings regarding buyers' decision-making processes and choice behavior from buyers, marketers, and public policy makers' perspectives. Lectures, discussion of research articles, case analysis, and research project emphasized. Prerequisite: MKTG 3401 or MKTG 6005; recommended: MKTG 6401.   6411     Product Management (4) Knowledge and skills in the process of designing and marketing of new and existing products. Topics include product design, product positioning, market definition, segmentation, test marketing, and demand forecasting. Lectures, cases, and hands-on experience emphasized. Prerequisites: MKTG 3401 or 6005; MKTG 6401.   6412     Pricing Management (4) Pricing strategies, tactics, methods, laws, treatment of costs, effect of sales promotion, consideration of competition and customers for pricing. Lectures, discussion of relevant articles, and analyses of cases and pricing problems emphasized. Prerequisite: MKTG 3401 or MKTG 6005.   6413     Integrated Marketing Communications (4) Students learn marketing communications and promotion and apply knowledge and skills to develop an integrated marketing communication plan. Students learn decision techniques for positioning a brand using appropriate mix of advertising, sales promotion, sales force, and public relations. Prerequisite: MKTG 3401 or MKTG 6005.   6414     Distribution Management (4) Students learn about marketing channels and design and manage appropriate channels and logistics for a variety of products. Lecture, project, case studies, and/or a simulation may be used to assist students in understanding distribution models. Prerequisites: MKTG 3401 or 6005; MKTG 6401.   6420     Seminar in Marketing Strategy (4) Development of marketing strategy and plan based on the analysis of the environment, organization, competition, and customers. Topics include product portfolio analysis, demand estimates, market boundary, segmentation, competitive analysis, and planning. Emphasis on development of skills using analytical tools, cases, and/or simulation. Prerequisites: MKTG 3401 or 6005; MKTG 6401 or an equivalent graduate-level research methodology course.   6450     Seminar in Selected Marketing Topics (4) Concepts, tools and techniques associated with a special topic in marketing such as consumer behavior, or application of marketing to a specific situation such as business-to-business marketing, international marketing, marketing through the Internet. Prerequisite: MKTG 3401 or 6005.   6460     Seminar in Negotiation (4) Students learn to become successful negotiators across marketing and professional contexts. Topics include bargaining models and strategies, communication skills, leverage, cultural influences, and intervention. Lecture, films, simulations, and case studies assist students in demonstrating negotiation knowledge and skill. Prerequisite: MKTG 3401 or 6005.   6470     International Marketing (4) Using cases and a project, students learn how to respond to differences in the cultural, political, legal and economic environments in other countries in designing effective market-entry, segmentation, positioning, and marketing-mix strategies. Ethical issues confronting global marketers are also discussed. Prerequisite: MKTG 3401 or 6005.   6570     Business to Business Marketing (4) Training in the marketing of products and services to organizations as opposed to final consumers. Integration of marketing concepts, models and analytical tools necessary for B2B marketing, both in Internet and non-Internet environments. Prerequisite: MKTG 3401.   6585     E-Commerce Marketing (4) The process and marketing issues of e-commerce. The current state of marketing in e-commerce, understanding of e-customer characteristics, key characteristics of electronic marketplace, various types of e-commerce, the impact of emerging m-commerce, marketing implications of enabling technologies and necessary infrastructure, and e-marketing strategies and tactics. Cases and/or projects. Prerequisite: MKTG 3401 or 6005, or consent of instructor.   6705     Strategic Marketing Management (4) Core marketing issues in a changing global environment including e-commerce. Concepts and tools to analyze markets, customers, competitors, and complementers. Cases and development of a strategic marketing plan comprising the marketing mix of product, price, place, promotion, and service. Prerequisite: graduate standing.   6710     Executive Development Seminar (1) One-week course on the Cal State Hayward campus including presentation of final reports on marketing simulation, concluding seminar, and corporate visitations. Prerequisite: graduate standing.   6720     Management of Marketing Functions (4) Management of marketing mix. Training managers/consultants in making decisions regarding product, pricing, promotion and distribution of existing and new brands. Emphasis on developing operations skills in solving marketing problems using analytical techniques and cases. Prerequisite: MKTG 6005 or consent of instructor.   6725     Marketing Management (4) Conceptual knowledge of marketing and analytical skills applicable to marketing. Focus on understanding of buyer behavior and marketing research process. Application of knowledge and skills in making marketing mix decisions in both online and offline environments.   6730     Pricing and Product Management (4) Designing and developing products and making pricing decisions. Topics include product design and development, brand equity, product line, pricing methods, and pricing strategies. Emphasis on developing concepts and skills to make product and pricing decisions using analytical tools and cases. Prerequisite: MKTG 6005.   6740     Promotion and Distribution (4) Management of integrated promotion system and distribution channels. Topics include advertising, sales promotion, sales force, public relations, store location, wholesaling, and retailing. Emphasis on developing concepts and skills to make promotion and distribution decisions using analytical tools and cases. Prerequisite: MKTG 6005.   6898     Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. May be repeated for up to 8 units. No units may be counted toward any CBE graduate degree. Prerequisites: at least 3.0 GPA, departmental approval of activity. CR/NC grading only.   6900     Independent Study (1-4)   6910     University Thesis (1-5) Development and writing of a formal research paper for submission to the University in the specified bound format. Supervision by a departmental committee, at least one of whom must be a Cal State Hayward faculty member. Oral defense normally required. Prerequisites: "Classified Graduate" standing and advisor approval. Maximum of 5 units per student. (See also "University Thesis Writing Guide," available in WA 859.)   6999     Issues in Marketing (4) Readings, discussion, and research on contemporary and/or significant issues in marketing. May be repeated for credit when content varies.     Telecommunications The course prefix for the following courses is TC.   6101     Analysis and Design of Telecommunications Systems (4) Four-step telecommunications decision framework. Analytical and knowledge-based models for network management. Architectures of Internet, ISDN, ATM, SONET and advanced satellite communications. Telecommunications business problem solving. Prerequisites: CS 3590 or TC 3250.   6205     Routing and Data Networking Models in Telecommunications (4) Communication models for physical and link layers, error detection and framing. Packet switching and flow control in TCP/IP. Asynchronous Transfer Mode algorithms. Splitting algorithms, carrier sensing, reservations. Routing in data networks. Network algorithms and shortest path routing. Prerequisites: CS 3590 or TC 3250.   6207     Telecommunications Management Systems (4) Planning, configuration and performance management, fault maintenance approaches to telecommunications systems. TMN and SNMP standards. Knowledge-based management of ATM/SONET and wireless communications. Management concepts of satellite communications. Existing management systems. Prerequisites: CS 3590 or TC 3250.   6210     Collaborative Multimedia Networking and Telepresence (4) Fundamentals of multimedia communications in business. Concepts of virtual organization. Audio-video and desktop conferencing. Cooperative work and groupwork. Multipoint teleconferencing. Mbone, ISDN, and ATM IP multicasting solutions. Prerequisites: CS 3590 or TC 3250.   6277     Telecommunications Industry and Service Management (4) Development of telecommunications technology, services and regulations. High-speed and wireless markets. Trends in terrestrial wireless and satellite communications. Procedures for orbital and frequency registration, earth station approval, public policy for security, tariffing and charging policies. Prerequisites: CS 3590 or TC 3250.   6284     Management of Satellite/Wireless Communications (4) Hands-on practice with PCS technology, control centers for wireless communications. Implementation of COMNET system for visual modeling. Artificial intelligence and expert system technology applied to wireless/satellite communication management. Internet, Web, teleconferencing technologies in management of wireless communications. Prerequisite: TC 6207.   6458     Optical Fiber Technologies (4) Theory of light propagation in optical fibers, bandwidth and attenuation of fiber optic systems, principles of semiconductor lasers and photodiodes, noise in optical receivers, modulation techniques, coherent optical communication systems. Prerequisites: CS 3590 or TC 3250. Cross-listed with CS 6458.   6815     Artificial Intelligence in Telecommunications (4) Overview of TMN requirements to knowledge based models in telecommunications. Knowledge representation models. Distributed AI. Intelligent agents. Implications to network management: fault maintenance, configuration planning, intelligent routing, and filtering traffic patterns. Hands-on practice with ART* Enterprise knowledge-based systems development tool. Prerequisites: CS 6585, TC 6101. Cross-listed with CS 6815.   6844     Digital Image Processing (4) (See CS 6844 for course description.)   6899     Project (5) Development of an original telecommunications project which is summarized in a written abstract. Both the project and the abstract are submitted to the department which specifies their formats. Supervision by a department committee, at least one of whom must be a Cal State Hayward faculty member. Oral defense required. Prerequisite: advancement to candidacy. Cross-listed with CS 6899.   6909     Departmental Thesis (1-4) Development and writing of a research paper for submission to the department, which specifies its format. Supervision by a departmental committee, at least one of which must be a CSU Hayward faculty member. May be repeated for a maximum of 4 units. Prerequisites: advancement to candidacy and approval of thesis proposal by advisor and departmental committee.   6999     Issues in Telecommunications (4) Readings, discussion, and research on contemporary and/or significant issues in telecommunications. May be repeated for credit when content varies.
Footnotes	If ACCT 6224 is selected, then ACCT 6227 may be chosen as a taxation elective, and vice versa.     ACCT 6226 may be repeated for credit with consent of the department.
	© 2004 The California State University Last Updated: June 9, 2004