Student Handbook University of Luxembourg Essay Example for Free

Student Handbook University of capital of Luxembourg EssayWelcome to the Faculty of Law, Economics and finance of the University of Luxembourg. Dear Student, I should like to wee this opportunity to welcome you to the University of Luxembourgs check gradation channel in bill and canvass. You boast do an excellent choice The academic tame class in Accounting and inspect has been developed for you in offendnership with leading academics and practiti oners.The academic curriculum offers scientifically based in-depth knowledge of all medical specialist argonas that are relevant to accounting and analyzeing practice, without neglecting the practical relevance of teaching content or the preparation of candidates for the credit line market. Students complemental the form course acquire the expertise to solve practical problems on a scientifically sound basis. Candidates aiming to obtain the avocational qualification of reviseur dentreprises leave hold up completed the theoretical make up of their training on a high academic level when they graduate.This Masters programme offers great advantages in terms of succeedingly blending a professional or academic career, generally because many relevant companies and important organisations are based in Luxembourg. This handbook is stilbesteroligned as a reference document for Master of Accounting and canvas students. It gives you general development about the programme and procedures and points you to other places for further information and advice. Use the handbook as the initial source of information and guidance. I do hope you provide have an enjoyable and rewarding time and worry you the very best for your future studies.Yours faithfully, Dr Anke Mu? ig Associate Professor of scrutinize Academic Director Contents A. Study rules .. 1 A. 1 A. 2 eye socket of applicability . 1 Programme overview .1 A. 2. 1 invention of the programme . 1 A. 2. 2 Structure of the programme .. 3 A. 2. 3 Mod ules of the programme 4 A. 2. 4 Path to the reviseur dentreprises 7 A.3 Mobility 8 A. 3. 1 familiar information.. 8 A. 3. 2 Erasmus .. 9 A. 3. 3 Global exchange programme .10 A. 3. 4 Luxembourg grading system and international correspondences .. 11 A. 4 Charter of rights and duties of students . 11 A. 4. 1 Attendance/punctuality/class behaviour.. 11 A. 4. 2 Student evaluation of courses 12 A. 4.3 Students rights 13 A. 4. 4 Students duties .. 14 A. 4. 5 Treatment of fraud .. .. 15 B. Examination rules. 16 B. 1. tell . 16 B. 2 B. 3 B. 4 B. 5 B. 6 B. 7 B. 8 B. 9 Nature of examinations 16 Admission and examination committee . 20 Admission to examinations 21 Grading of examination performance . 21 Fraud or attempted fraud 24 Absence from an examination .. 25 Re-examination .26 Re arranging examination . 26 B. 10 Master thesis .. 26 I B. 11 Academic degree .. 27 B. 12 Appeals procedure .. .27 C. Study guide .. 28 C. 1 Communication . 28 C. 1. 1 Communication with fellow members o f the Faculty 28 C. 1. 2 Communication with academic staff . 29 C. 1.3 Moodle the e-learning platform . 29 C. 2 General information about studying at the University of Luxembourg . 31 C. 2. 1 Academic calendar 2012/2013 .. 31 C. 2. 2 Class representative and Luxembourg University Student Organisation (LUS) . 32 C. 2. 3 Administrative steps regarding the diploma ..32 C. 2. 4 Other recyclable information .. 33 C. 3 Rules and advice on seminar typographys and other examinations.. 34 C. 3. 1 General information .. 34 A. 3. 2 The oral presentation of your paper . 35 C. 3.3 Your written paper.. 35 C. 3. 4 Non-plagiarism statement 37 C. 3. 5 Possibilities for conducting research . 37 C. 4 The Master thesis . 40 C. 4.1 Research .. 40 C. 4. 2 The proposal 40 C. 4. 3 The role of the supervisor 44 C. 4. 4 Student responsibilities. 45 C. 4.5 Structure of the thesis .. 46 C. 4. 6 Format 51 C. 4. 7 Submission .. 52 C. 4. 8 FAQ 52 E. APPENDIX . 55 E. 1 E. 2 Admission requirements . 55 Refer encing with the Harvard method 56 II Master in Accounting and Audit A. Study rules A. 1 Area of applicability.This document defines the aims, content and structure of the Master in Accounting and Audit programme at the University of Luxembourg as well as the code of conduct for participants. The syllabus design and teaching for this programme are based on these study regulations. They provide the basis on which students plan their course of studies. They also complement the Examination Rules for the programme. A. 2 A. 2. 1 Programme overview Aim of the programme With the Master degree course in Accounting and Audit, the University of Luxembourg will assume the leading role in academic education in the field of accounting and audit.The degree course facilitates access for graduates to demanding roles in the corporate sector, in particular auditing, as well as an academic career. Accordingly, the degree course is committed to providing international training of outstanding academic q uality, which is relevant to practice and academic research. The Master degree course in Accounting and Audit sets itself away from the many degree and other training courses offered in the market by academies, technical universities and professional accounting associations, which are primarily geared to providing practice-based training for accountants and auditors.The authorized intense fight surrounding the training of accountants and auditors, which is being conducted at European and national level in the wake of the financial crisis and the associated failure also of accountants and auditors, categorically highlights the shortfalls of any training that at the theoretical study stage for accountants and auditors focuses exclusively on conveying practical knowledge.The Accounting and Audit degree course responds to this debate and offers scientifically based in-depth knowledge of all specialist areas that are relevant to accounting and auditing practice, without neglecting the practical relevance of teaching content or the preparation of candidates for the job market. The Accounting and Audit Master degree course in Luxembourg offers advantages in terms of subsequently starting an academic or professional career, mainly because many relevant companies and important organisations are based in Luxembourg.The University of Luxembourg has international links and closely cooperates with other universities in respect of this particular degree course (e. g. with the 1 Master in Accounting and Audit member universities of the Association des Formations Europeenes a la Comptabilite et a lAudit (AFECA), i. e. the University of St. Gallen (Switzerland), Leopold Franzens University in Innsbruck (Austria) and Friedrich Alexander University in Erlangen-Nuremberg (Germany)). This offers graduates direct opportunities for an international research career.Leading international accounting, auditing and tax firms such as Deloitte, Ernst Young, KPMG and PricewaterhouseCoop ers maintain key branches in Luxembourg. As part of the course, students also work with the European Court of Auditors. This is a specific benefit relating to the location and provides students with unique opportunities during their studies and in career terms on the Accounting and Audit degree course at the University of Luxembourg, scientific and applied training do not therefore conflict, but complement each other.The degree course is aimed at the following students The course attaches particular importance to research-based education. The course therefore provides optimal preparation for a subsequent doctorate in accounting and auditing. The course targets students who invite to specialise in the field of accounting and audit and aim for a career in finance or accounting or the financial guidance of companies after completing the course. The Accounting and Audit Master degree course is aimed at students who wish to obtain the professional qualification of reviseur dentrepr ises.The course offers optimum preparation for this professional qualification, as the teaching content required by the legislator for the theoretical part of the training is comprehensively implemented. In addition, courses of the formation complementaire des reviseurs dentreprises are integrated in the Master degree course. As a result, the course provides the most efficient access for achieving the professional qualification of reviseur dentreprises.At the same time, attendance of the courses relating to the formation complementaire des reviseurs dentreprises promotes networking by students with auditing professionals. The programme is also aimed at students who wish to become auditors in another EU member state. It provides optimum preparation for the professional aptitude test (often also referred to as audit exam) in the relevant EU member state. All specialist subjects are taught which are tested in the professional aptitude test under EU Directive 2006/43/EC. 2.Master in Ac counting and Audit A. 2. 2 Structure of the programme The Accounting and Audit Master degree course is geared to comprehensively implement all legal provisions in terms of the content, scope of training and minimum ECTS units. As part of the studies, courses must be taken in the core specialist subjects of accounting and audit and in the accessory specialist subjects. The core and supplementary subjects comprise a total of 109 topics. For a detailed module and course description, see the Module and Course Catalogue.In addition to the obligatory modules, students have the choice between three different elective tracks. Each track consists of 11 ECTS units and one must be elect in the first semester of the programme TRACK 1 additional specialist subject of Luxembourg mandate This elective track is the module ASS redundant Specialist Subject of Luxembourg Legislation, which in turn consists of six courses. These courses are offered as part of the formation complementaire des revise urs dentreprises. 3 Master in Accounting and Audit .TRACK 2 contextual studies The purpose of this specific concept is to impart an innovative competence profile, which is to qualify students for demanding management and subsequent leadership positions in companies or the academic sector. TRACK 2 consists of three modules Management Skills, Reflection Skills and Intercultural Skills. Each module consists of one or more courses. several(predicate) courses will be offered every semester. TRACK 2 is nonionized in close cooperation with the Chambre de Commerce du Luxembourg to guarantee a strong practical predilection and high standard of the courses.In addition to the official diploma from the University, students who successfully complete one or several courses will receive a protection from the Chambre de Commerce and the University of Luxembourg with a detailed list of the courses attended. TRACK 3 Internship Students will be given the opportunity to gain practical experience du ring an internship in an audit or accounting firm. The internship must last at least 8 weeks. The students must critically evaluate the knowledge they have gained in a presentation and examination session with the director of studies at the end of the internship. A. 2. 3 Modules of the programme.The standard period of study on the Masters programme in Accounting and Audit comprises four semesters and 120 European Credit Transfer System points (ECTS). The programme leading to the award of the Masters degree is organised in modules composed of a certain number of ECTS credits. Each course has at least one ECTS credit. A credit corresponds to the provision of studies requiring between 25 and 30 hours of work. Each module has a maximum of 30 credits and is composed of one or more constituent units, referred to as courses. A semester typically equates to a workload of 30 ECTS units, totalling 60 ECTS units per year.The curriculum is pre-defined, and the courses you will follow result fro m the schedule. There is one fundamental rule concerning the acquisition of ECTS points in edict to receive the ECTS points students must successfully pass the specific module, i. e. ECTS units are only given per (successful) module. Students can compensate for courses that they have failed within one module (if they have achieved sufficient points in other parts of that module), so it is important to be aware of what constitutes a module. 4 Master in Accounting and Audit Modules and courses of the programmeModule Introduction to Accounting AFECA Intensive Programme Introduction to Financial Accounting and Bookkeeping Introduction to International Financial Reporting Selected Topics in Accounting Module Introduction to Audit Risk Management Internal Control Module Introduction to Law Introduction to Company Law Corporate disposal Civil Law and Commercial Law Module Statistics Statistics ModuleIntermediate Accounting Contemporary Issues in Financial Reporting and Audit Research ch emical group Accounting Accounting for Financial Institutions and the Fund Industry Managerial Accounting Module Intermediate Audit Auditing and Professional Skills International Standards on Auditing Module ripe(p) Company Law advance(a) Company Law ModuleCorporate Finance Corporate Finance Module Applied Econometrics Applied Econometrics Module Advanced Accounting Empirical Research in Accounting and Audit Financial Analysis IFRS Based Managerial Accounting Module Audit Simulation Audit Simulation 3 3 6 3 3 6 2 3 3 1 3 3 3 3 2 2 3 2 4 ECTS 6 2 3 3 Mandatory modules 5 Master in Accounting and Audit Module Conversion and Insolvency Law Conversion and Insolvency Law ModuleResearch Computing Research Computing Module IT and Computer Systems Financial Application software system Accounting Information Systems Module General Business Studies and Business Ethics General Business Studies and Business Ethics Module General Economics General Economics Module Additional Specialist Subject of Luxembourg Legislation Droit du travail et de la securite sociale Droit des assurances Comptabilite bancaireLegislation bancaire et des autres professionnels du secteur financier Droit fiscal (OAGW) / organismes de placement collectif Droit fiscal ModuleManagement Skills Leadership and Negotiation Module Reflection Skills Presentation and Rhetoric Skills Research Skills and Academic Writing Module Intercultural Skills International intent Management and Intercultural Management Module Internship Internship Module Master Thesis Master Thesis 18 11 4 Selective Option 3 2 2 3 Selective Option 2 1 1 2 2 2 3 Selective Option 1 4 4 2 4 2 3 6 Master in Accounting and Audit A. 2. 4 Path to the reviseur dentreprises Students completing the Master degree course acquire the expertise to solve practical problems on a scientifically sound basis.Candidates aiming to obtain the professional qualification of reviseur dentreprises will comprehensively have completed the theoretical stage of the ir training on a high academic level when they graduate and can immediately start the practical stage of their training. For accessing the profession of reviseur dentreprises, the candidate must complete four training stages.The professional qualification of reviseur dentreprises is granted to persons who 1. submit one or more Master certificates, whereby the holder of the certificate must successfully have completed certain specialist subjects and/or modules with a specific sight of ECTS units (credits, credit points). As part of the Master studies, he/she must successfully have completed courses in the core specialist subjects of accounting and audit and the supplementary specialist subjects (e. g. law, IT and computer systems, business studies and economics, corporate finance and mathematics and statistics) and achieved a specific minimum of ECTS units.2. 3. 4. have successfully completed additional training, which concerns legislationapplicable in Luxembourg. have completed pra ctical training on the job and have passed the professional aptitude test. The Accounting and Audit Master degree course implements the first and second training stages of the option for accessing the profession of reviseur dentreprises.Compared with the other options for accessing the profession and courses offered by other universities, the Accounting and Audit course qualifies specifically for the career of reviseur dentreprises in Luxembourg. During their studies, students acquire knowledge and skills in the core specialist areas of accounting and auditing as well as the supplementary specialist areas.At the same time, they expand their knowledge with additional information about the legal and administrative provisions which apply specifically in Luxembourg, given that courses of the formation complementaire des reviseurs dentreprises are integrated in the Master degree course.This means that the legal requirements regarding the content and scope of the theoretical training of r eviseurs dentreprises in the core, supplementary and additional specialist subjects are implemented in full as part of the course. 7 Master in Accounting and Audit Once they have graduated with a Master in Accounting and Audit, students can immediately go on to complete the practical stage of their training and then take the aptitude test for reviseurs dentreprises.Graduates are exempt from the additional aptitude test on the legal and administrative provisions which apply specifically to Luxembourg during their practical training on the job (stage) if the qualifying certificate is obtained during the Master degree course. Students have the option to complete the first, theoretical training stage and the second, additional training on Luxembourg legislation simultaneously. The Accounting and Audit Master degree course therefore represents an efficient option for entering the profession and is particularly suitable for students wishing to obtain the professional qualification of revi seur dentreprises in Luxembourg.