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rgpv syllabus MBA Integrated Grading System 8th Semester syll8181116015748-3be57312
CORPORATE TAXATION
Subject Code: MAM 801 Max Marks – 100 (70+30) Course Objectives
The course seeks to develop in participants an understanding and ability to assess corporate income tax issues; with a particular focus on the taxation of corporate groups and corporate financing. This development is pursued by exploring in a structural setting the options for implementing a corporate income tax system
Unit I - Basic Concepts of Income Tax; Residential Status of a Company; Introduction of different Heads of Income
Unit II - Set off and Carry forward of Losses, Deductions and Exemptions, Introduction to GST
Unit III - Meaning and Scope of Tax Planning and Location of Undertaking, Type of Activity, Ownership Pattern, Tax Planning Regarding Dividends Policy, Issue of Bonus Shares,
Unit IV - Tax Planning Relating to Amalgamation and Merger of Companies, Tax Considerations in respect of Specific Managerial Decision like Make or Buy, Own or Lease, Close or Continue, Sale in Domestic Markets or Exports
Unit V - Tax Planning in respect of Managerial Remuneration, Foreign Collaborations and Joint Ventures; Implications of Avoidance of Double Taxation Agreements.
Suggested Readings
Ahuja, G.K. & Gupta, Ravi: Systematic Approach to Income Tax. Allahabad, Bharat Law House.
Ranina, H.P: Corporate Taxation: A Handbook, Oriental Law House, New Delhi
Singhania, V K.: Direct Tax Planning & Management, Taxman Pub.
Srinivas E.A.: Handbook of Corporate Tax Planning. New Delhi, Tata McGraw Hill
OPERATION RESEARCH
Subject Code: MAM 802 Max Marks – 100 (70+30) Course Objectives:
This course serves as an introduction to the field of Operations Research (OR). The course will cover basic deterministic methods of operations and their applications to resource allocation problems in business and industrial organizations.
Unit I - Introduction to Operations Research: Introduction, Historical Background, Scope of Operations Research , Features of Operations Research, Phases of Operations Research, Types of Operations Research Models, Operations Research Methodology, Operations Research Techniques and Tools , Structure of the Mathematical Model, Limitations of Operations Research
Unit II - Linear Programming: Introduction, Linear Programming Problem, Requirements of LPP, Mathematical Formulation of LPP, Case Studies of LPP, Graphical Methods to Solve Linear Programming Problems, Applications, Advantages, Limitations
Assignment Problem:- Algorithm, Hungarian Method, Simple Problem
Unit III - Project Scheduling and PERT-CPM: Introduction, Basic Difference between PERT and CPM, PERT/CPM Network Components and Precedence Relationship, Project Management – PERT
Unit IV - Game Theory: Introduction, Competitive Situations, Characteristics of Competitive Games, Maximin – Minimax Principle, Queuing Theory, Decision Theory,
Unit V - Transportation Problem: Introduction, Formulation of Transportation Problem (TP), Transportation Algorithm (MODI Method), the Initial Basic Feasible Solution, Moving Towards Optimality
Sequencing and replacement model:- sequencing problem, processing through 2 machines, 3 machines-s jobs and k machines
Suggested Reading
N. V. R. Naidu, G. Rajendra: Operations Research, I. K. International pvt ltd, 2010
P. Ramamurthy: Operations Research, New Age International, 2007
A. M. Natarajan, P. Balasubramani: Operations Research, Pearson Education India, 2006
K. Rajagopal: Operations Research, PHI learning pvt. Ltd., 2012
PRODUCT AND BRAND MANAGEMENT
Subject Code: MAM 803 Max Marks – 100 (70+30) Course Objectives:
To provide an overview of product development, launch and branding aspects in the current context on product and brand management
Unit I - Product: Basic Concepts, Classification of Products, Managing Product Issues, difference between Consumer Products and Industrial Products, Consumer Adoption Process
Unit II - New Product Planning – Development, Product Testing and Test marketing, Pricing and Budgeting Issues in Product Management, Product Positioning
Unit III - Brand Positioning, Brand Image and Brand Equity, Brand Loyalty and Brand Analysis, Value Addition from Branding, Brand - Customer Relationship
Unit IV - Brand Selection, Brand Creation, Brand Extensions, Brand - Product Relationship, Brand Strategies
Unit V - Industrial Branding and Positioning of Industrial Products and Services, Branding in Retail and Service Sector, Marketing Research in Product and Brand Management Areas
Suggested Readings:
Subroto Sengupta,, Brand Positioning, PHI, New Delhi
Shrivastava, R.K., Product Management & New Product Development, Excel Books, New Delhi
Verma, Harsh, Brand Management, Text & Cases, Excel Books, New Delhi
M. Govind Rajan, Industrial Marketing Management, Vikas Publishing House Pvt. Ltd., New Delhi.
Francis Cherunilam – Industrial Marketing, Himalaya Publishing House, Mumbai.
INTERNATIONAL FINANCIAL MANAGEMENT
Subject Code: MAM 804 Max Marks – 100 (70+30)
Course Objectives
The aim is to study the role that international trade and investment, currency movements, derivative instruments, hedging strategies, international financial markets, and international agreements and institutions play in the management of multinational corporations.
UNIT I
International Finance:- Introduction, growth of international trade, Foreign exchange, factor influencing exchange rates, Foreign exchange market, financial instrument, International Macroeconomic Concepts—International Capital Flows International Parity Propositions.
UNIT II
Currency forward:- financial Derivatives, hedging of Foreign exchange risk through currency forwards, option forward deal, currency Future:- introduction, future Contracts, Features of future Contracts, Currency option,
UNIT III
Financial Swap:- introduction, interest rate swaps, currency swap, Foreign Exchange Risk, Management of foreign exchange Exposure and risk, Balance of Payment, Foreign Direct Investment, International Portfolio Management: Decision to invest in portfolio: International CAPM; Identification of optimum portfolio.
UNIT IV.
International Monetary system: exchange rate mechanism, the Gold standard, the Bretton woods system of exchange, Exchange rate regime in India, International monetary fund, Multilateral Development Banks: the international monetary Fund, the world bank, the Asian Development Bank Currency and Interest Rate Risk Management
UNIT V
International financial market:- motives for internationalization of financial transaction, source of international Funds, instrument of international financial markets
Suggested Readings:
Kevin S., Fundamental of International Financial Management, PHI Learning Private Ltd, Delhi.
Apte P.G., Multinational Financial Management, Tata -McGraw Hill, New Delhi.
INTERNATIONAL HUMAN RESOURCE MANAGEMENT
Subject Code: MAM 805 Max Marks – 100 (70+30)
Course Objectives:- To develop an understanding of Human Resource Management from global perspective and learn cross cultural skills to manage organization effectively.
Unit I - Introduction to IHRM Definition, reasons for going global, Approaches to IHRM, Difference between IHRM and Domestic HRM, Reasons for emergence of IHRM, Models of IHRM-Matching model, Harvard Model, Contextual Model, 5P Model European Model, Models of SHRM in Multinational Companies
Unit II - Internationalization of HRM: Socio-cultural context, Organizational dynamics and IHRM: Role of culture in International HRM, Culture and employee management issues, Organizational Processes in IHRM, Linking HR to International expansion strategies, The Challenges of International Human Resource Management.
Unit III - Recruitment, Selection and staffing in International context: International Managers- parent country nationals, third country nationals, host country nationals, advantages and disadvantages of different selection methods, different approaches to multinational staffing decisions, recruitment methods using head-hunters, cross-national advertising, e-recruitment; Selection criteria and techniques, use of selection tests, interviews for international selection.
Unit IV - Performance Management: A conceptual background, Constraints in goal attainment, performance management cycle- models, performance and appraisal in IHRM appraisal of expatriate, third and host country employees, issues and challenges in international performance management, country specific performance management practices.
Unit V - Training and development in international context: Context Backdrop of international training, Current scenario in international training and development, training & development of international staff, types of expatriate training, HCN training, Career Development, repatriate training, developing international staff and multinational teams
Suggested Books
Nilanjan Sengupta: International Human Resource Management, Excel Books India, 2007
P. L. Rao: International Human Resource Management: Text and Cases, Excel Books India, 2008
S.K. Bhatia: International Human Resource Management, Deep and Deep Publications, 2005
K. Aswathappa: International Human Resource Management, Tata McGraw-Hill Education, 2007
Dennis Briscoe, Randall Schuler,: International Human Resource Management: Policies and Practices for Multinational Enterprises, Taylor & Francis, 2012
CORPORATE GOVERNANCE
Subject Code: MAM 806 Max Marks – 100 (70+30)
Course Objective:- To develop a holistic understanding of the organization, integration of its various parts and designing strategies to sustain in the corporate world.
Unit I
Corporate Governance: Definition and concept of corporate governance, Purpose and nature of corporations, corporate structure and its evolution, important aspects of corporate structure, characteristics of corporations
Shareholders and their role: ownership of corporations, Emergence of joint Stock Companies, Birth of American Corporations, Separating ownership and control, shareholders’ legendary rights, responsibilities & accountability of the stock owners.
UNIT II
The Corporate Dashboard- Concept of the board of Directors, Sarbanes-oxley Act 2002, the cadbury Report, the concept of Corporate Dashboard, Barriers to the performance of the Boards, Effectiveness & total Board Performance, Construction of a Directoral Dashboard
Measurement of Board Performance- Performance measurement, Internal accountability, Corporate Crime, Sanctions, typology of measures of performance Evaluation, Boardroom skills/styles
UNIT III
Performance of Management- the performance about the CEO, Expectation from CEOs, Compensation to Executives, The SEC rules, Compensation to CEOs, Role of ESOPs in creation of ownership
Summary of codes of Best Governance:- Board functions and responsibilities, qualifications of director, process of nomination of directors, the committees of the board Directors and their role: Duties of the Board of Directors, Ethical foundation, Supremacy of Board of Directors, Board Management intersay relationship, tenure of Directors, compensation of directors, inter locking Directorship
Corporate Governance in India- the Indian scene, SEBI’s Initiatives, initiatives by the government of India, the new economy policy, consideration of the strategic facets of corporate Governance, consequences of Bad governance,
UNIT IV
Corporate Social Responsibility- CSR as a concept, Scope of CSR, provision in the companies Bill 2012, implementation of CSR, Big CSR spenders in India,
Role of SEBI in the current Scenario- introduction, the basic facts about Indian Corporate Governance, SEBI’s Role, the mandatory Provision, Non- Mandatory Provision
UNIT V
Special features of the companies amendment Bill, Dec 2012- Introduction, salient and unique features
Company Law- Introduction, meaning of company, features of company, classification of companies, process of formulation of companies, memorandum of association, articles of association, prospectus, the capital of company, administration and management of companies, the meeting and resolutions of company, audit and accounts, preventing oppression and mismanaging, compromises, arrangements and reconstruction, winding up of firms, Corporate Governance: A Business Law perspective
International Governance- concept of Global economy, development of universal codes, worldbank initiatives after Asian financial Crisis-1999, corporate Governance in other countries
A.C. Fernado, Corporate Governance: Principle, policies and practices, Pearson Publication Gopal Swami, Guide to Corporate Governance, New age international Publication
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rgpv syllabus MBA Integrated Grading System 8th Semester syll8181116015748-3be57312
CORPORATE TAXATION
Subject Code: MAM 801 Max Marks – 100 (70+30) Course Objectives
The course seeks to develop in participants an understanding and ability to assess corporate income tax issues; with a particular focus on the taxation of corporate groups and corporate financing. This development is pursued by exploring in a structural setting the options for implementing a corporate income tax system
Unit I - Basic Concepts of Income Tax; Residential Status of a Company; Introduction of different Heads of Income
Unit II - Set off and Carry forward of Losses, Deductions and Exemptions, Introduction to GST
Unit III - Meaning and Scope of Tax Planning and Location of Undertaking, Type of Activity, Ownership Pattern, Tax Planning Regarding Dividends Policy, Issue of Bonus Shares,
Unit IV - Tax Planning Relating to Amalgamation and Merger of Companies, Tax Considerations in respect of Specific Managerial Decision like Make or Buy, Own or Lease, Close or Continue, Sale in Domestic Markets or Exports
Unit V - Tax Planning in respect of Managerial Remuneration, Foreign Collaborations and Joint Ventures; Implications of Avoidance of Double Taxation Agreements.
Suggested Readings
Ahuja, G.K. & Gupta, Ravi: Systematic Approach to Income Tax. Allahabad, Bharat Law House.
Ranina, H.P: Corporate Taxation: A Handbook, Oriental Law House, New Delhi
Singhania, V K.: Direct Tax Planning & Management, Taxman Pub.
Srinivas E.A.: Handbook of Corporate Tax Planning. New Delhi, Tata McGraw Hill
OPERATION RESEARCH
Subject Code: MAM 802 Max Marks – 100 (70+30) Course Objectives:
This course serves as an introduction to the field of Operations Research (OR). The course will cover basic deterministic methods of operations and their applications to resource allocation problems in business and industrial organizations.
Unit I - Introduction to Operations Research: Introduction, Historical Background, Scope of Operations Research , Features of Operations Research, Phases of Operations Research, Types of Operations Research Models, Operations Research Methodology, Operations Research Techniques and Tools , Structure of the Mathematical Model, Limitations of Operations Research
Unit II - Linear Programming: Introduction, Linear Programming Problem, Requirements of LPP, Mathematical Formulation of LPP, Case Studies of LPP, Graphical Methods to Solve Linear Programming Problems, Applications, Advantages, Limitations
Assignment Problem:- Algorithm, Hungarian Method, Simple Problem
Unit III - Project Scheduling and PERT-CPM: Introduction, Basic Difference between PERT and CPM, PERT/CPM Network Components and Precedence Relationship, Project Management – PERT
Unit IV - Game Theory: Introduction, Competitive Situations, Characteristics of Competitive Games, Maximin – Minimax Principle, Queuing Theory, Decision Theory,
Unit V - Transportation Problem: Introduction, Formulation of Transportation Problem (TP), Transportation Algorithm (MODI Method), the Initial Basic Feasible Solution, Moving Towards Optimality
Sequencing and replacement model:- sequencing problem, processing through 2 machines, 3 machines-s jobs and k machines
Suggested Reading
N. V. R. Naidu, G. Rajendra: Operations Research, I. K. International pvt ltd, 2010
P. Ramamurthy: Operations Research, New Age International, 2007
A. M. Natarajan, P. Balasubramani: Operations Research, Pearson Education India, 2006
K. Rajagopal: Operations Research, PHI learning pvt. Ltd., 2012
PRODUCT AND BRAND MANAGEMENT
Subject Code: MAM 803 Max Marks – 100 (70+30) Course Objectives:
To provide an overview of product development, launch and branding aspects in the current context on product and brand management
Unit I - Product: Basic Concepts, Classification of Products, Managing Product Issues, difference between Consumer Products and Industrial Products, Consumer Adoption Process
Unit II - New Product Planning – Development, Product Testing and Test marketing, Pricing and Budgeting Issues in Product Management, Product Positioning
Unit III - Brand Positioning, Brand Image and Brand Equity, Brand Loyalty and Brand Analysis, Value Addition from Branding, Brand - Customer Relationship
Unit IV - Brand Selection, Brand Creation, Brand Extensions, Brand - Product Relationship, Brand Strategies
Unit V - Industrial Branding and Positioning of Industrial Products and Services, Branding in Retail and Service Sector, Marketing Research in Product and Brand Management Areas
Suggested Readings:
Subroto Sengupta,, Brand Positioning, PHI, New Delhi
Shrivastava, R.K., Product Management & New Product Development, Excel Books, New Delhi
Verma, Harsh, Brand Management, Text & Cases, Excel Books, New Delhi
M. Govind Rajan, Industrial Marketing Management, Vikas Publishing House Pvt. Ltd., New Delhi.
Francis Cherunilam – Industrial Marketing, Himalaya Publishing House, Mumbai.
INTERNATIONAL FINANCIAL MANAGEMENT
Subject Code: MAM 804 Max Marks – 100 (70+30)
Course Objectives
The aim is to study the role that international trade and investment, currency movements, derivative instruments, hedging strategies, international financial markets, and international agreements and institutions play in the management of multinational corporations.
UNIT I
International Finance:- Introduction, growth of international trade, Foreign exchange, factor influencing exchange rates, Foreign exchange market, financial instrument, International Macroeconomic Concepts—International Capital Flows International Parity Propositions.
UNIT II
Currency forward:- financial Derivatives, hedging of Foreign exchange risk through currency forwards, option forward deal, currency Future:- introduction, future Contracts, Features of future Contracts, Currency option,
UNIT III
Financial Swap:- introduction, interest rate swaps, currency swap, Foreign Exchange Risk, Management of foreign exchange Exposure and risk, Balance of Payment, Foreign Direct Investment, International Portfolio Management: Decision to invest in portfolio: International CAPM; Identification of optimum portfolio.
UNIT IV.
International Monetary system: exchange rate mechanism, the Gold standard, the Bretton woods system of exchange, Exchange rate regime in India, International monetary fund, Multilateral Development Banks: the international monetary Fund, the world bank, the Asian Development Bank Currency and Interest Rate Risk Management
UNIT V
International financial market:- motives for internationalization of financial transaction, source of international Funds, instrument of international financial markets
Suggested Readings:
Kevin S., Fundamental of International Financial Management, PHI Learning Private Ltd, Delhi.
Apte P.G., Multinational Financial Management, Tata -McGraw Hill, New Delhi.
INTERNATIONAL HUMAN RESOURCE MANAGEMENT
Subject Code: MAM 805 Max Marks – 100 (70+30)
Course Objectives:- To develop an understanding of Human Resource Management from global perspective and learn cross cultural skills to manage organization effectively.
Unit I - Introduction to IHRM Definition, reasons for going global, Approaches to IHRM, Difference between IHRM and Domestic HRM, Reasons for emergence of IHRM, Models of IHRM-Matching model, Harvard Model, Contextual Model, 5P Model European Model, Models of SHRM in Multinational Companies
Unit II - Internationalization of HRM: Socio-cultural context, Organizational dynamics and IHRM: Role of culture in International HRM, Culture and employee management issues, Organizational Processes in IHRM, Linking HR to International expansion strategies, The Challenges of International Human Resource Management.
Unit III - Recruitment, Selection and staffing in International context: International Managers- parent country nationals, third country nationals, host country nationals, advantages and disadvantages of different selection methods, different approaches to multinational staffing decisions, recruitment methods using head-hunters, cross-national advertising, e-recruitment; Selection criteria and techniques, use of selection tests, interviews for international selection.
Unit IV - Performance Management: A conceptual background, Constraints in goal attainment, performance management cycle- models, performance and appraisal in IHRM appraisal of expatriate, third and host country employees, issues and challenges in international performance management, country specific performance management practices.
Unit V - Training and development in international context: Context Backdrop of international training, Current scenario in international training and development, training & development of international staff, types of expatriate training, HCN training, Career Development, repatriate training, developing international staff and multinational teams
Suggested Books
Nilanjan Sengupta: International Human Resource Management, Excel Books India, 2007
P. L. Rao: International Human Resource Management: Text and Cases, Excel Books India, 2008
S.K. Bhatia: International Human Resource Management, Deep and Deep Publications, 2005
K. Aswathappa: International Human Resource Management, Tata McGraw-Hill Education, 2007
Dennis Briscoe, Randall Schuler,: International Human Resource Management: Policies and Practices for Multinational Enterprises, Taylor & Francis, 2012
CORPORATE GOVERNANCE
Subject Code: MAM 806 Max Marks – 100 (70+30)
Course Objective:- To develop a holistic understanding of the organization, integration of its various parts and designing strategies to sustain in the corporate world.
Unit I
Corporate Governance: Definition and concept of corporate governance, Purpose and nature of corporations, corporate structure and its evolution, important aspects of corporate structure, characteristics of corporations
Shareholders and their role: ownership of corporations, Emergence of joint Stock Companies, Birth of American Corporations, Separating ownership and control, shareholders’ legendary rights, responsibilities & accountability of the stock owners.
UNIT II
The Corporate Dashboard- Concept of the board of Directors, Sarbanes-oxley Act 2002, the cadbury Report, the concept of Corporate Dashboard, Barriers to the performance of the Boards, Effectiveness & total Board Performance, Construction of a Directoral Dashboard
Measurement of Board Performance- Performance measurement, Internal accountability, Corporate Crime, Sanctions, typology of measures of performance Evaluation, Boardroom skills/styles
UNIT III
Performance of Management- the performance about the CEO, Expectation from CEOs, Compensation to Executives, The SEC rules, Compensation to CEOs, Role of ESOPs in creation of ownership
Summary of codes of Best Governance:- Board functions and responsibilities, qualifications of director, process of nomination of directors, the committees of the board Directors and their role: Duties of the Board of Directors, Ethical foundation, Supremacy of Board of Directors, Board Management intersay relationship, tenure of Directors, compensation of directors, inter locking Directorship
Corporate Governance in India- the Indian scene, SEBI’s Initiatives, initiatives by the government of India, the new economy policy, consideration of the strategic facets of corporate Governance, consequences of Bad governance,
UNIT IV
Corporate Social Responsibility- CSR as a concept, Scope of CSR, provision in the companies Bill 2012, implementation of CSR, Big CSR spenders in India,
Role of SEBI in the current Scenario- introduction, the basic facts about Indian Corporate Governance, SEBI’s Role, the mandatory Provision, Non- Mandatory Provision
UNIT V
Special features of the companies amendment Bill, Dec 2012- Introduction, salient and unique features
Company Law- Introduction, meaning of company, features of company, classification of companies, process of formulation of companies, memorandum of association, articles of association, prospectus, the capital of company, administration and management of companies, the meeting and resolutions of company, audit and accounts, preventing oppression and mismanaging, compromises, arrangements and reconstruction, winding up of firms, Corporate Governance: A Business Law perspective
International Governance- concept of Global economy, development of universal codes, worldbank initiatives after Asian financial Crisis-1999, corporate Governance in other countries
A.C. Fernado, Corporate Governance: Principle, policies and practices, Pearson Publication Gopal Swami, Guide to Corporate Governance, New age international Publication