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Course Criteria
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3.00 Credits
3 HOURS, 3 CREDITS Th eories of international trade, exchange rate determination under fi xed and fl exible regimes, the international fi nancial system and balance of payments accounting are introduced. Th e role of multi-national corporations and foreign aid, as well as international institutions such as the International Monetary Fund, World Bank, International Labor Organization and the World Trade Organization are examined. Problems of unsustainable current account defi cits and external debt for developing nations are explored. Trade and investment policies are examined from alternative theoretical perspectives, including debates over “free trade”versus “fair trade,” international fi nancial system reform and the impact ofglobalization on national sovereignty and democratic governance. Lastly, the economies of selected developed, developing and transitional nations are surveyed. Prerequisites: ENG 101 and ECO 101
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3.00 Credits
3 HOURS, 3 CREDITS Th is course will consider topics that are basic to the accounting process while giving attention to criminal accounting manipulations. Students completing this course will have a broad understanding of the accounting cycle. Students will gain knowledge of the basic accounts found in the accounting system including revenues, expenses, assets, liabilities and equity accounts. Students will learn how to prepare basic fi nancial statements and analyze them to determine the fi scal viability of an organization. Attention will be given to cases involving accounting scandals and frauds. Th is course prepares students for ECO 307 Introduction to Forensic Accounting. Prerequisite: ENG 101
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3.00 Credits
3 HOURS, 3 CREDITS Th is course introduces fi nancial and managerial accounting, with an emphasis on managerial reporting. Th is course provides students with the necessary skills to interpret, analyze, and research fi nancial statement information. Students will acquire a basic understanding of how fi nancial accounting aff ects the managerial accounting process and how to use fi nancial statements to monitor budgets. Students will apply these skills to supervise daily operations, plan future operations and develop overall organizational strategies. Th e course prepares students for ECO 307 Introduction to Forensic Accounting. Prerequisite: ENG 101
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3.00 Credits
3 HOURS, 3 CREDITS Th e economic roots of environmental problems such as resource depletion, pollution, toxic wastes, and global warming are explored. Th e global issues of sustainable development, environmental justice, and the intertwining of poverty and environmental problems are studied. Diff erent environmental standards and decision-making techniques are presented and their relative merits examined. Th e corrective potential of a variety of policies such as civil and criminal regulation, taxation, tradable permits, auditing, environmental impact requirements and international treaties are analyzed. Th e implications of alternative theoretical perspectives for public policy are considered. Prerequisites: ENG 101 and ECO 101
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3.00 Credits
3 HOURS, 3 CREDITS Contemporary economic problems provide the context for analyzing the economic role of government from a variety of perspectives. Th e need for government intervention due to external eff ects of market transactions, public goods, equity considerations, market power and stabilization needs is explained. Th e impact upon us of government spending, taxation, money creation and regulation is examined. A variety of techniques such as present valuation and cost benefi t analysis are presented. Th e economic problems considered in the course will include such issues as housing, education, poverty, pollution, discrimination, government fragmentation, social security, and current fi scal, monetary and tax policy debates. Prerequisites: ENG 101 and ECO 101
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3.00 Credits
3 HOURS, 3 CREDITS Why cities exist, how their characteristics change over time and how global and national urban networks function are analyzed in the course. Diff erent means of fi nancing city government and related issues such as the impact of globalization, decentralization of government and metropolitan fragmentation on urban fi nances are explored. A variety of urban problems such as sustainability of cities, housing, health, education, crime, poverty, pollution, labor conditions, discrimination and transportation are studied. Th e impact of diff erent theoretical perspectives in economics on urban analysis and policy are considered. Prerequisites: ENG 101, and ECO 101 or ECO 170, or permission of the section instructor.
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3.00 Credits
3 HOURS, 3 CREDITS Problems and issues in labor economics; wages, hours, and working conditions; trade unionism in the United States; interrelationship of wages, productivity and employment; labor in relation to business, government and economic change; economics of social insurance; collective bargaining and techniques of arbitration; current conditions. Prerequisites: ENG 101, and ECO 101, or permission of the instructor.
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3.00 Credits
3 HOURS, 3 CREDITS Th is course provides students with an overview of forensic accounting. It will examine methods and approaches used to uncover fraud, fraud theories, fraud patterns and schemes, fraud concealment strategies, evidence collection and legal elements of fraud. Case studies will be used to make distinctions between international deceptions and negligent misrepresentations or omissions. Income statements and balance sheets will be used for risk analysis. Students will learn to detect concealment in fi nancial statement notes and analytical methods to infer income concealment. Prerequisites: ENG 101, and ECO 250 or ECO 251
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3.00 Credits
3 HOURS, 3 CREDITS Crimes with economic motivations are analyzed using the Economic Th eory of Crime. Topics focus on urban problems including narcotics, illegal gambling, loan-sharking, labor racketeering and organized crime. Costs of crime and imprisonment are discussed. Strengths and weaknesses of the Economic Th eory of Crime are discussed from alternative points of view. Prerequisites: ENG 102 or ENG 201, ECO 101 or ECO 170, and junior standing or above.
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3.00 Credits
3 HOURS, 3 CREDITS In examining crimes committed by corporations and organizations, as well as individuals in the course of their occupation, this course explores how such crimes are socially defi ned, who commits them, who is victimized by them, which social contexts promote them, and how society responds to them. Th e economic, social, and political costs of corporate and white-collar crime are compared to street crime. Other topics include embezzlement, fraud, and theft , which occurs within enterprises, “underground” economic activity; criminal violation of antitrust andenvironmental laws, security, fi duciary and market crimes; and corrupt relationships between business and government. Members of either the economics or sociology faculties teach this course with varying emphasis on the above topics. Prerequisites: ENG 102 or ENG 201, junior standing or above, SOC 203, and one course in economics.
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