Opetussuunnitelma
2011
Yhteiskuntatieteiden, liiketalouden ja hallinnon ala
Laurea Hyvinkää
Ammattikorkeakoulututkintoon johtava koulutus
Curriculum
2011
Social Sciences, Business and Administration
Laurea Hyvinkää
Bachelor's degree programmes
Opetussuunnitelma · Liiketalouden koulutus (HLB), Laurea Hyvinkää · Ryhmä HLB11SN
Opetussuunnitelma 2011 – HLB11SN (englanniksi)
Curriculum · Degree Programme in Business Management (HLB), Laurea Hyvinkää · Group HLB11SN
Curriculum 2011 – HLB11SN (in English)
Curriculum 2011 – HLB11SN (in English)
Show text version
LAUREA UNIVERSITY OF APPLIED SCIENCES
Degree Programme in Business Management (Laurea Hyvinkää, liko), HLB11SN
Learning concept at Laurea
Universities of applied sciences have three tasks set by law: research and development, regional development, and
pedagogy. The effective integration of these three tasks has been seen as one of the keys to the successful
completion of Laurea's statutory duties. The aim for Laurea is to produce competent graduates who become
research-oriented developers of their work and their fields. A further aim is to develop and renew labour market
competence through research and to produce innovations that make use of multidisciplinary competence to have an
impact on our surroundings.
Laurea's learning concept is embodied in the Learning by Developing model, which has been rewarded by the
Finnish Higher Education Evaluation Council. The objective of learning is competence, which is visible as new ways
and means of working, and which allows for renewal of the labour market and the field. Learning by Developing
takes place in workplace-oriented projects in which students, lecturers, workplace experts and customers work
together to develop innovative solutions.
Students are seen as partners who, as their competence develops, are able to take on increasing responsibility and
make use of their creativity to complete research and development tasks. Students acquire competence in learning
environments comprising diverse workshops and labs. Professional competence is constructed out of the integrated
combination of empirical data, a deep understanding of it, and skills in doing and handling situations. Working
together to build knowledge-based skills leads to competence that allows students to manage diverse situations in
the constantly changing world of work.
Learning at Laurea progresses through an orientation of skills. Scientific data is significant as a tool. Learning directs
students to process knowledge and to select ethically significant knowledge that can be utilised and applied in
development projects that correspond to their degrees. Laurea places importance on ensuring that students grow
into skilled experts who can renew the labour market. Workplace-oriented development projects as learning
environments allow for genuine learning, the construction of partnership networks, the application of meaningful
experiences and the development of creativity and research orientation. In the work-oriented development projects,
individuals and the target community develop their competence together. In addition, they generate new knowledge
for developing and reforming the labour market.
Learning environments
The aim of the learning environment is to facilitate the achievement of learning outcomes while supporting the
generation and development of new competence. Laurea's learning environments utilise internal and external
networks and are in constant interaction with the workplace. Regional influence increases through communities and
the networks that they form. Students use projects to learn the basics of networking, social skills and communication
with experts in the field. Students grow into developers by carrying out development tasks and by interacting in
competence networks.
Practical applications of learning environments include initiatives and projects that form innovation environments for
the community, as well as various operating spaces designed for learning and development, competence hubs and
development labs.
The student's role and responsibility in learning
In Laurea’s work-oriented research and development projects, the concept of partnership implies cooperation
between teachers, experts from the labour market and students. The cooperation is based on responsible
commitment to the development project. Studying at Laurea requires critical thinking, problem-solving skills, self-
directiveness, a proactive attitude and cooperation skills from students. The studies place a focus on an
independent attitude. In development projects, all participants are seen as learners, because the projects aim to
produce change and generate something new. Partnership also means mutual respect and appreciation for diverse
skills. The progress of the development project requires sharing competence and building new competence out of
different areas of expertise. Students participate as partners who build their competence by obtaining new tools and
by taking part in various research and development initiatives.
The teacher's role at Laurea
The teacher's role in development projects can be described as that of an expert, a participant and a pedagogical
leader. The teacher cannot transfer competence to students but guides the student's learning process.Depending on
their roles, Laurea's teachers are both researchers and developers, influencers in regional development, and
pedagogues. Teachers who work as researchers publish reports that demonstrate the effectiveness of development
projects as reformers and developers of competence in the labour market. As a developer, a teacher is responsible
for ensuring the progress of a development project.
Structure of the curriculum
Laurea’s curricula are based on themes and study units. A theme refers to a wider competence area that typically
requires that a student master several study units within the subject area. The contents of the themes and study
units cover the core vocational competence in the field. Annual themes form an umbrella for studies from the
perspective of increased professional growth. The curriculum contains the nationally defined generic competences
(see Table 1) as part of the objectives set for the themes or study units. Mastering the generic competences
ensures vocational education that meets the requirements set for the level to be obtained at universities of applied
sciences, and mastering the themes builds competence needed in working life.
Table 1. National generic Competences (Arene 2010)
Generic competences Description of the competence, bachelor level
LEARNING COMPETENCE • is able to self-evaluate and develop one’s
competence and learning style orientation
• is able to retrieve and analyze information and
evaluate it critically
• is capable of taking responsibility for
collaborative learning and sharing knowledge in
teams
ETHICAL COMPETENCE • is able to take responsibility for one’s own
actions and for the consequences of these
actions
• is able to work according to the ethical principles
of the subject field
• is able to take other people into account in one’s
actions
• is able to apply the principles of equality
• is able to apply the principles of sustainable
development
• is capable of social influencing using one’s know-
how and based on ethical values
WORKING COMMUNITY COMPETENCE • is able to operate as a member of a work
community
• is able to operate in communicative and
interactive situations in working life
• is able to utilize information and communications
technology in one’s subject field
• knows the working life in one’s subject field and
is able to create personal contacts in working life
and to operate in professional networks
• is capable of decision making in unpredicted
situations
• is ableto apply the principles of organizational
management and leadership in working life and
has abilities for supervision tasks
• possesses entrepreneurial skills
INNOVATION COMPETENCE
• is able to conduct research, development and
innovation projects applying the existing
knowledge and methods of the field
• is able to work in projects
• is capable of creative problem solving and
development of working methods
• is able to find customer-oriented, sustainable and
profitable solutions
INTERNATIONALIZATION COMPETENCE • possesses communicative competence
necessary for one’s work and for professional
development in the subject field
• is able to operate in a multicultural environment
• takes into account the effects of and
opportunities for internationalization development
in one’s own field
Competence evaluation
Competence evaluation is based on the objectives described in the curriculum. These objectives define the
requirements that students have to meet to achieve their degree titles. Competence evaluation shows how well the
set objectives have been met. On the one hand, competence is seen as knowledge, skills and values, and on the
other hand, as experience. Evaluation through development projects looks at an individual's and the project
community's learning, the progress and significance of different processes, and the results achieved.Study units are
evaluated on a numerical scale of 0 to 5 or on a pass/fail (H/0) basis. The evaluations apply criteria developed for
evaluating the competence of students at the beginning of their studies and at graduation (see Table 2). The
evaluation criteria for each study unit are given in the study unit's syllabus.
Table 2. Evaluation criteria for initial stage and graduation stage students
BACHELOR'S DEGREE INITIAL STAGE STUDENTS GRADUATION STAGE
STUDENTS
EXCELLENT • Apply professional concepts • Apply professional concepts
expertly. expertly and extensively, and
grade 5 manage the big picture.
• Comply with occupational safety • Develop occupational safety of
Students are able to: instructions responsibly and their operating environment.
independently. • Develop operating methods by
• Justify activities using research comparing, combining and
knowledge. selecting research knowledge.
• Work independently and take • Work independently and
initiatives in line with objectives. innovatively in line with objectives.
Operations are often flexible, Activities are mostly creative,
systematic, development-oriented, focused on developing the
creative and active. workplace and distinctly
• Select the appropriate professional.
techniques and models for • Select, combine and develop
activities, and justify the choices. appropriate techniques and models
• Act in customer-oriented ways for activities.
and according to the situation. • Take initiatives and act
• Promote group activities. responsibly in customer relations,
• Able to critically apply ethical and understand the meaning of
principles in the subject field in customer relationships for the big
one's conduct and tasks. picture.
• Develop and renew activities of
multidisciplinary teams.
• Critically apply ethical principles
in the subject field in complex and
unanticipated situations.
BACHELOR'S DEGREE INITIAL STAGE STUDENTS GRADUATION STAGE
STUDENTS
GOOD • Apply professional concepts • Apply professional concepts
systematically. expertly.
grade 3 • Apply occupational safety • Take care of occupational safety
instructions in their activities. for themselves and the work
Students are able to: • Justify, compare and analyse community, and perceive
their activities using general development objects.
guidelines. • Select methods of operation in
• Able to cope independently in accordance with research
different tasks in each operating knowledge and guidelines.
environment. • Work systematically and critically
• Apply acquired techniques and in line with objectives in complex
models diversely. situations. Operations are often
• Act professionally in customer flexible, systematic, creative and
situations. active.
• Work in a group in line with • Select the appropriate
objectives. techniques and models for
• Justify their activities in activities, and justify the choices.
accordance with ethical principles. • Prioritise and maintain customer
relationships.
• Promote group activities.
• Critically apply ethical principles
in the subject field in one's conduct
and tasks.
BACHELOR'S DEGREE INITIAL STAGE STUDENTS
GRADUATION STAGE
STUDENTS
SATISFACTORY • Apply most important/individual • Apply professional concepts
and appropriate professional systematically.
grade 1 concepts, and indicate their • Comply with occupational safety
familiarity with the knowledge base. instructions responsibly and
Students are able to: • Act safely, although activities are independently.
often schematic/ experimental/ • Justify and analyse their
fumbling/ self-involved. activities using general guidelines
• Comply with rules and and in accordance with evidence-
intructions, and justify their based information.
activities using provided • Act professionally and
instructions. responsibly in unanticipated
• Act appropriately under guidance. customer and problem situations.
• Use acquired techniques and • Work independently in different
models. tasks in each operating
• Take customers into account in environment.
their actions. • Apply acquired techniques and
• Act as group members. models diversely
• Act in accordance with ethical • Act in customer-oriented ways
principles. and according to the situation, and
understand customer needs.
• Work in a group in line with
objectives.
• Act and justify their activities in
accordance with ethical principles.
Degree programme's quality evaluation and development
The quality of Laurea’s operations is monitored and developed with the quality assurance system (picture 1.). The
aim of the quality assurance system is e.g. to extensively guarantee the quality of education and of other activities,
systematically produce quality-related data for the development of the operations and to promote recognition of
insufficient quality.
Processes have been described as support for Laurea’s basic operations. The core process is the Learning by
Developing process, its implementation is supported by the Education process, the Strategy and Management
process and the HR process.
Strategy Implementation Plan, where the critical success factors and their indicators have been defined, functions
as a tool for monitoring and evaluating operations. Central indicators for a degree programme’s quality assurance
are e.g. progress of studies, learning through research and development, dropout rate, completion of studies and
development of compentence in graduating students. The results according to the indicators are discussed annually
and based on them the appropriate measures for the development of operations are defined.
Besides the data related to critical success factor indicators, Laurea also collects other feedback and evaluation
data in order to develop the quality of a degree programme. The degree programme specific curriculum is evaluated
annually. In addition to personnel also students and working life representatives take part in the evaluation.
Students’ most important channel of evaluating and developing operations is the student feedback system. Student
feedback system includes feedback questionnaires that measure the quality of education, student’s professional
growth and student wellbeing as well as immediate feedback. Collecting feedback data, its systematic processing
with students and personnel as well as versatile exploitation of the data enable continuous quality development in
education.
Students are actively involved in different development teams both on Laurea and local unit levels. Consultation
meetings between student union LAUREAMKO and the steering group are organised regularly. The aim of the
meetings is to take into account the students’ points of view in the development of the operations. The consultation
meetings are held both on Laurea and local unit levels. Student members participate also in Laurea’s internal audits
which are organised once an academic year. Through the internal audits students contribute to the quality
development of education and other operations.
Laureas curriculum as a part of the European Higher Education Area
Finnish higher education institutions have reformed their curricula in accordance with the creation of the European
Higher Education Area, i.e., the Bologna Process. The EU's strategic objectives regarding education also guide
education in Finland. The Bologna Process covers a total 46 of countries, including some outside the EU. The aim
of the Bologna Process is to establish a consistent, compatible and attractive Higher Education Area in Europe by
2010.
To promote the adoption of internationally understandable, comparable degrees, the process has created a system
based on two main cycles: undergraduate (Bachelor level) and graduate (Master level). Finland has adapted its
degree structure to align it with this European objective. In universities of applied sciences, the two-cycle degree is
implemented in a way that students obtain a first-cycle (Bachelor’s) degree, after which they have the opportunity to
obtain a Master’s degree. The requirement for access to Master’s training is an undergraduate degree plus three
years’ work experience. The long-term objective is that approximately 20 per cent of Bachelor’s graduates will take a
Master’s degree.
Finnish universities of applied sciences adopted ECTS (European Credit Transfer and Accumulation System) credits
in 2005. In the ECTS, one academic year equals 60 credits. The ECTS is a student-centric system. It is based on
the student workload needed to achieve the targets set for each degree programme.
The curricula describe the learning outcomes and competence. From the point of view of promoting international
mobility, curricula must be internationally understandable. The aim of standardising the structures and learning
targets of degrees is to improve the conditions for mobility within and between higher education institutions during
the studies, and also in the workplace after graduation. In terms of the recognition and comparability of degrees
taken in different countries, it is important to link learning targets to concrete competence requirements and
definitions in the labour market.
Laurea’s competence-based curriculum takes into account the demands of the Common European Framework.
Studies are accumulated in the form of credits, and study units form larger modules. Competence is defined in terms
of the students’ learning outcomes. Currently resources are being directed towards further enhancing the ability of
the curriculum implementations to generate new competence and innovations for Laurea’s operating environment.
Sources:
The Bologna Process
http://www.minedu.fi/OPM/Koulutus/artikkelit/bologna/index.html
Global challenges and sustainable development in the curricula
The activities of the higher education institutions are based on responsibility, sustainable development and
understanding and appreciating diversity within the higher education community.
A suggested measure of the Strategy for the Internationalisation of Higher Education Institutions is that the higher
education institutions will increase education and research cooperation based on national and international
networking in order to contribute to the attainment of the goals of the UN Decade of Education for Sustainable
Development 2005-2014. Laurea’s curricula will be developed according to the Strategy for the Internationalisation
of Higher Education Institutions 2009-2015. Out of Laurea values sense of community and social responsibility
represent these perspectives most clearly. Moreover, ethical competence of the generic competences of university
of applied sciences degrees also means the ability to apply the principles of sustainable development in one’s own
work. Functioning in the globalising world requires the higher education institutions to critically consider the ethicality
of their operational principles.
The goal is that all Finnish degree programmes have at least 30 cr. of studies in foreign language in their curricula.
The local units proceed towards this goal gradually. In some degree programmes the goal has already been
reached. The goal is also to produce competence that enables participating in solving global problems and building
activities on an ethically sustainable foundation.
Source: http://www.minedu.fi/export/sites/default/OPM/Julkaisut/2009/liitteet/opm23.pdf?lang=fi
Operating environment
Laurea Hyvinkää Operating Environment
Laurea Hyvinkää is located in the centre of a town with 45,000 inhabitants, amid all of its services. The town's vision
for 2017 is: Hyvinkää is an attractive, welcoming and safe urban centre of the Metropolitan Area in Northern
Uusimaa. Hyvinkää promotes its citizens' well-being and the success of business and commerce in the area, and
fosters cooperation between the private sector, the third sector and public service providers. Hyvinkää forms an
active part of the Metropolitan Area. Effective transport connections and the town's excellent position in terms of
logistics support the successful growth of business and industry. As the main centre of Northern Uusimaa, Hyvinkää
works closely with its neighbouring municipalities and the economic region.
Hyvinkää and the Hyvinkää-Riihimäki economic region contain a significant cluster of educational and de-velopment
organisations. Laurea has established network partnerships with the TechVilla technology centre and the Centre of
Expertise in Lifting and Moving that it administers; with the regional operator of the Cohesion and Competitiveness
Programme (COCO); with Palmenia Centre for Continuing Education and Tampere University of Technology; with
the Hyria secondary education operator and the SYKLI Environmental School of Finland; and with all of their
national and international networks. Laurea's network also includes entrepreneurs' associations focused on
promoting business operations, the Riihimäki and Hyvinkää Chamber of Commerce, HyRi Business Services, the
Employment and Economic Development Centre offices and the First Round Center.
Within the Hyvinkää region's economic structure, the top four employers are: 1) social services, 2) industry, 3) retail
and hospitality, and 4) finance, insurance and business services.
The multinational corporation Kone has a production plant but also specialises in services.
The Hyvinkää unit is closely networked with operators in social service and health care education and with research,
development and innovation in the KUUMA district. The unit's main partners are HUS specialist medical care, the
Hyvinkää Hospital Area, the local municipalities' social service and health offices, Kiljava Hospital, Järvenpään
sosiaalisairaala hospital, Sosiaalitaito and Diaconia University of Applied Sciences.
As a part of its operating environment, Laurea Hyvinkää predicts and caters for the needs of the surrounding
environment and the Metropolitan Area as a whole in its educational activity.
Operating Environment for Business Management
Economic growth is to an ever greater extent based on immaterial goods and human capital. The new social phase
makes human resources essential factors of production, while production and consumption are less focused on
materials. The increase in significance of intangible goods is evident in company investments, which are directed
more than before towards research and development, training, organisational development, customer relationship
management, marketing and software. The new social phase is especially marked by a shift in production and the
economy from manufacturing to services. The relationship between industry and services changes; we move from a
production culture to a service culture, also emphasising the role that services play in competitiveness.
In Laurea’s area of operation, four fifths of all jobs are in services. Growth businesses play a central role in the
metropolitan area’s competitiveness. Although they make up a small proportion of new start-up companies, they
generate a lot of new jobs. Identifying growth businesses and improving the operating conditions of companies –
especially ones offering knowledge- and competence-intensive business services – are essential in terms of
competitiveness. There is a significant volume of public sector service production in the metropolitan area.
Innovative products and methods must be utilised more actively in the public sector’s own activities in order to
develop public services.
Globalisation, the rapid development of information and communication technology, the shortening life cycle of
products and services, and increasing customer demands are features of the economic environment. As a
consequence, innovativeness has become a major competitive factor for companies, networks and regions. As
society shifts from the first, technology-focused stage of the information society to the second phase, which is based
on customer needs, the customer orientation of products and services will become another big competitive
advantage. The customer-oriented innovation of products and services will begin directing companies’ operations
and marking their core processes. Customer values and cultural backgrounds are emphasised in productisation.
The importance of environmental issues is also believed to continue growing.
Companies respond to changes in their operating environment by adjusting or completely reforming their business
models and their roles in the value chain. The most important ways are focusing on core operations, networking and
the utilisation of opportunities offered by information technology. Knowledge and knowledge management are
emphasised more than ever. Competitiveness is fostered by developing the organisation’s competences and by
influencing whole value-generating systems.
Expertise
A changing business environment requires innovation, the ability to anticipate changes and change management
skills. The ability to analyse and develop business operations is essential. Business Management graduates have
the required professional knowledge and skills to act as innovators in their fields. Working in a dynamic and
networked business environment requires versatile communication skills, ethically sustainable management,
attention to weak signals, and the ability to utilise the potential offered by information technology. As economic
growth will in future be increasingly based on intangible assets, service production has to be seen as part of all
business operations. Expertise in the field relates increasingly to redefining entire value-generating systems. Value
generated for customers is examined from the perspective of a broad variety of competences produced by an entire
network, in which innovative services are increasingly important.
Professional Growth and Annual Themes
Towards the beginning of the degree programme, students acquire skills in using a number of tools needed in
learning and at work. They learn to apply these skills particularly in relation to the LbD model. In addition to
methodological skills in investigative learning, students receive other necessary skills in tasks such as project work
methods and diverse types of communication. At the same time, they begin to familiarise themselves with the
substance of business management. Knowledge-based professional challenges focus initially on describing
business management and its operating environment, and on completing professional tasks.
As the shared compulsory studies progress, the knowledge-based and skill-based professional competences
acquired focus increasingly on analysing and developing business. New information is generated by solving
business development problems and creating various kinds of working theories and explanations regarding
phenomena under investigation.
Optional advanced studies help students to develop into innovators in their fields. Students deepen the knowledge-
based and skill-based competences acquired in earlier studies in accordance with their personal study plans.
Students are encouraged to adopt the role of experts in developing innovative and anticipatory understanding,
information and working theories. The thesis works towards these same aims, giving students opportunities for
refining their career paths. Graduates in Business Management understand the opportunities of continuous renewal,
and see their degree as part of a lifelong learning process. Support for professional growth is based on a holistic
conception of humanity, on multidisciplinary learning environments and on learning by developing in authentic
workplace projects.
• The first year's annual theme focuses on initiating the students' professional growth into a multi-disciplinary expert
in the field and a partner in local networks.
• The theme of the second year is to develop the students' professional competence while working in international
networks.
• The third year's theme is to deepen the students' competence in their own field, in international networks.
• The annual theme of the fourth year is to graduate as a developer and modernising expert in the field who
participates in diverse local, national and international networks.
Description of the Degree Programme
The degree programme comprises basic studies shared by all students (40 cr) and professional studies (80 cr,
including 15 cr in practical work that promotes professional competence). After this, students deepen and focus their
competence using optional (45-60 cr) and elective (0-15 cr) studies (total of 60 cr). Basic studies cover the theme
Networked Business Operations and language studies. Shared professional studies comprise the themes Innovative
Business Operations and Strategic Development and Management, Developing and Internationalising Business
Operations and Work Placement I.
Optional studies that deepen business competence account for 45-60 cr. Students choose them according to their
personal learning objectives from the themes Financial Management, Legal Competence and Management.
Optional studies are linked to the thesis (15 cr) and Work Placement II (15 cr).
Students who choose optional studies in Financial Management can work after graduation in financial ad-
ministration in the public and private sectors alike. Students are also offered the opportunity to take further studies
that permit them to attain certain qualifications, such as Authorised Public Accountant or KLT Accountant.
Students focusing on law complete 60 cr in optional Legal Competence studies in addition to their compulsory
studies. Graduates of this option can work for instance in the administrative offices of the Ministry of Justice or in
tasks requiring some legal expertise in the public and private sectors.
Students can also choose optional studies according to their personal career plans, for instance in the areas of
human resource development and management or financial and legal competence.
Elective studies account for 0-15 credits. They can be chosen freely from advanced optional themes in Business
Management, language studies, other Laurea degree programmes and the curricula of other higher education
institutions, or validated from prior tertiary-level studies. Students may complete elective studies at another
institution or have prior learning recognised.
Quality assurance process
Quality assurance takes place according to plan, in line with Laurea's Quality Control System. The results provided
by the student feedback system at the beginning, mid-stage and graduation stage of the studies are processed
together by staff and students. On the basis of feedback, development areas are chosen and measures are
scheduled and delegated. The measures are recorded in a maintenance log and their fulfilment is regularly
monitored.
Evaluation of the curriculum and the instruction takes place on the basis of feedback on individual study units.
Feedback is processed in collaboration with students, and development areas are recorded as a basis for
implementation planning and curriculum work. Items are also recorded on staff self-evaluation forms and in a
maintenance log. The curriculum and its implementation are regularly evaluated by multidisciplinary teams involving
workplace partners, and in LbD and R&D&I evaluations directed at staff.
Quantitative evaluations are carried out annually in conjunction with gathering of statistics for the AMKOTA
database, focusing on degree completion times, LbD credits, credits from R&D&I and the number of workplace-
oriented development theses. Qualitative monitoring also takes place each semester, when the credit performance
of students is followed up on.
1. year 2. year 3. year 4. year
OP STUDIES 60 60 60 30
B002 NETWORKED BUSINESS OPERATIONS
B0003 Information Management and Communication 5
B0004 Business Environments 5
B0005 Business Models, Processes and Networks 10
B0006 Recording of Business Transactions and 5
Financial Statements
B0007 Business English I 5
B001 INNOVATIVE BUSINESS OPERATIONS
01230 Productisation and Commercialisation 10
01231 Starting a New Business 10
B0008 Planning and Pricing Calculations 5
B0009 Svenska i affärslivet 5
00634 Oral skills in Swedish 0
00635 Written skills in Swedish 0
B003 STRATEGIC BUSINESS DEVELOPMENT AND
MANAGEMENT
01232 Work Team Management 10
B0010 Strategic Business Development 10
B0012 Strategic Analysis and Planning Calculations 5
B0013 Business English II 5
B004 DEVELOPING AND INTERNATIONALISING
BUSINESS OPERATIONS
B0030 Research Competence 5
B0031 International Operations 10
B005 PROFESSIONAL DEVELOPMENT IN
PRACTICE
B0034 Work Placement 1 15
B0115 Work Placement 2 15
B006 OPTIONAL STUDIES
B0036 Using Cost Calculations 5
B0043 Financial Planning and Control 5
B0046 Developing Financial Management (Trends and 5
Challenges)
B0047 Management Information Systems 5
B0048 Financial Statement Analysis and Planning 5
Calculations
B0049 Funding and How to Plan It 5
B0050 Accounting and Special Questions in Financial 5
Statements
B0051 Consolidated Accounts and International 5
Financial Reporting Standards
B0052 Auditing 5
B0053 Tax Planning 5
B0054 Corporate Taxation 5
B0056 Personal Taxation and Payroll Management 5
B0058 Principles and Special Questions of Public Law 10
B0059 Administrative and Municipal Law 5
B0060 Civil Service Law and Special Questions in 5
Labour Law
B0061 Corporate Law and Law of Obligations 5
B0062 Specialist Fields in Private Law: Contract, 10
Property, Family and Inheritance Laws
B0063 Special Questions in Private Law and Research- 5
Oriented Approaches
B0064 Legal Proceedings and Criminal Law 10
B0065 Debt Collection and Insolvency Procedures 5
01237 Svenska för juridisk expertis 5
B0066 Human Resource Management and Development 10
B0067 Developing Leadership Competence 10
0353 ELECTIVE STUDIES
B0068 Legal Competence in Business 10
B0069 Occupational and Business Services as a Part of
Labour and Industrial Policy
B0070 Career Planning and Mentoring
B0071 From Idea to Business
B0072 Written Business English
B0073 Legal English
B0075 På tal om ekonomi 5
B0076 Graphic Design
B0077 Challenges in Sustainable Development
B0078 Quality Control and Audits
00202 Initial Test in English Skills 0 0
00203 Initial Test in Swedish Skills 0 0
00453 Initial Test in Finnish language 0
01257 Preparatory studies in Swedish 3
01258 Preparatory Studies in English 3
00522 Preparatory Studies in Finnish 3
00636 Written skills in Finnish 0
00637 Oral skills in Finnish 0
00189 Preparatory Studies in Mathematics 3
B014 THESIS
B0079 Thesis 15
60 60 60 30
B002 NETWORKED BUSINESS OPERATIONS, 30 cr
Description:
Core topics:
• What is meant by networking, business models and business processes?
• How can the operations, processes and networks of diverse organisations be analysed and developed?
• How should a company communicate in networked operations?
• How are legal acts conducted in judicially and ethically correct ways?
• How is a company's bookkeeping done and how do financial calculations support budgeting, decision-making and
monitoring?
• What are the links between and influencing channels of responsible business operations and the national
economy?
• How can office software be utilised effectively and productively?
• How does one search, find, process and use the information needed in the business world?
The student will be able to:
• acquire and analyse information related to companies' operating environments and networks
• communicate verbally and in writing, participate responsibly in project and team work, and use IT tools
• describe various business models and conduct process modelling
• know the basic concepts of economics and apply them to daily economic information
• know the main legal concepts and principles affecting business
• carry out the bookkeeping of a small company and conduct the main calculations of commercial mathematics
Content:
Networked operations refers to business and cooperation done by a company within the world of commerce.
B0003 Information Management and Communication, 5 cr
The student is able to:
• use word processors, spreadsheets and presentation software purposefully
• identify and report on the outcomes of their work, orally and in writing, using suitable tools and communication
styles
• acquire information from various sources and evaluate it critically
Contents of the study unit:
Key questions:
• How does one create memos, reports and minutes?
• How can IT be used for simple calculations?
• How can one create an impressive verbal presentation with visual effects?
• How does one search for, find and process information from electronic and printed sources?
Study unit description:
The study unit consists of three parts: office word-processing, spreadsheet and presentation software; written and
verbal communication; and information management.
B0004 Business Environments, 5 cr
The student is able to:
• know the principles of companies' and consumers' decision-making
• know the contents and meaning of the main economic phenomena from the perspective of the national economy
and the individual
• know the tasks and operating principles of the private and public sectors, and their significance for Finland and
Finnish welfare
• calculate and compare the income from and cost of diverse investment alternatives
• know the financial applications of percentage, interest and compound interest calculations
• calculate and take into account the effects of exchange rates and inflation
Contents of the study unit:
Key questions:
• What is the structure of the Finnish economy and how does it develop?
• What are the basic concepts of economics?
• What are a company's investment calculations, methods and applications?
• What mathematical applications are needed to support companies' and consumers' decision-making?
Study unit description:
The study unit comprises two parts: the main concepts of economics; and the mathematical applications used in
commerce.
B0005 Business Models, Processes and Networks, 10 cr
The student is able to:
• acquire and critically analyse information related to business operations and networks
• describe different business models and conduct operational and process modelling
• evaluate companies' logistical solutions and delivery chain management
• describe the significance of company values and the dimensions of responsible operations in business
• know the main legal concepts and principles governing business operations
Contents of the study unit:
Key questions:
• What is meant by networking, business models and business processes?
• How can the operations, processes and networks of diverse organisations be analysed and developed?
• What are responsible business operations?
• What is the significance of values in business competence?
• How are legal acts created in judicially and ethically correct ways?
• What practical methods are there for supporting business development?
Study unit description:
A holistic look at and description of business operations and networking, creating a basis for the development of
further business competence.
B0006 Recording of Business Transactions and Financial Statements, 5 cr
The student is able to:
• know the main accounting concepts and principles
• carry out the main external accounting entries during the financial year
• use bookkeeping for a small company's profit calculations
• draw up financial statements
• report on a company's financial results and assets
• carry out bookkeeping using information systems
Contents of the study unit:
Key questions:
• What is the significance of accounting for business?
• What financial monitoring is carried out during the year?
• How is financial reporting regulated?
• How and when are annual results reported?
• What are the main factors affecting companies' results and assets?
Study unit description:
The study unit covers the basic concepts of accounting, bookkeeping during the financial year and the creation of
financial statements.
B0007 Business English I, 5 cr
The student is able to:
• appropriately utilise information sources in English
• select the communication methods and tools that are suited to certain situations
• produce internal and external written and verbal communications in English for an organisation
• attain at least skill level B.2 in English as defined in the Common European Framework
Contents of the study unit:
Key questions:
• What issues should be taken into account in communicating in English?
• What kinds of interaction skills are needed in English-language operating environments?
Study unit description:
The purpose of communicating in English in business is to support the organisation's mission and targets with the
use of internal and external communications.
B001 INNOVATIVE BUSINESS OPERATIONS, 30 cr
Description:
Core topics:
• How does one evaluate one's chances in entrepreneurship?
• How are business opportunities imagined and evaluated?
• How does one draw up a business plan?
• What calculations are needed to support decision-making when starting up a new business?
• What legal aspects must be taken into account when starting up a business or developing products and services?
• How does one start up business operations?
• How are customer relationships and networks created and developed?
The student will be able to:
• evaluate their capacity for entrepreneurship as well as entrepreneurship as a career choice (new forms of
entrepreneurship)
• design and commercialise products and services
• create a business plan
• create preliminary budgets and cost calculations for a start-up
Content:
Innovative business consists of investigating, productising and commercialising new ideas and opportunities, and
starting up business operations.
01230 Productisation and Commercialisation, 10 cr
The student is able to:
• use the principles of creative work and apply them to the product and service development process and to
planning customer-oriented operations
• investigate and analyse markets and customers
• design, productise, protect and commercialise profitable products and services, taking into account applicable
legislation
• create and develop a company’s customer relationships
• take into account factors influenced by business law, market law, consumer law, copyright law and competition law
in their work
Contents of the study unit:
Key questions:
• What is the significance of innovations for the national economy and for business?
• How does one create and commercialise new products and services?
• How does one take into account customers' needs
• What protection can be granted to trademarks, inventions, designs and copyrights?
• What legal aspects must be taken into account when marketing products?
Study unit description:
The study unit covers the ideation, assessment, description and marketing of products and services.
Previous studies:
Teema Verkostoitunut liiketoiminta.
01231 Starting a New Business, 10 cr
The student is able to:
• evaluate their capacity for entrepreneurship as well as entrepreneurship as a career choice (new forms of
entrepreneurship)
• conduct internal and external analyses and position a new product or service in the market
• develop a workable business model
• create a realistic, customer-driven business plan
• use the main information sources for budgeting and business
• evaluate the profitability of a start-up's business or product, and the sufficiency of funding
• start up operations and create the necessary documents
Contents of the study unit:
Key questions:
• How does one evaluate one's capacity for entrepreneurship?
• How are business opportunities imagined and evaluated?
• What is required for a business plan to be workable?
• What legal issues must be taken into account when starting up a business?
• How does one start up business operations?
Study unit description:
Starting up a business implies evaluating, developing and investigating new ideas and opportunities, and refining
them further into business plans and, possibly, a working business.
B0008 Planning and Pricing Calculations, 5 cr
The student is able to:
• know the principles of margin calculations and budgeting related to starting up operations
• calculate the different types of costs linked to a product or service idea and price products and services using
different methods
• evaluate the effect of changes on the profitability of businesses/products/services, using Excel for the calculations
Contents of the study unit:
Key questions:
• How are financial planning calculations created for a start-up?
• How does one price products and monitor their profitability?
Study unit description:
When starting up a business and developing new products and services, one must take into account the effect of
these operations on the company's financial position. Cost calculation is used for this purpose, and also as an aid in
pricing.
Previous studies:
Teema Verkostoitunut liiketoiminta.
B0009 Svenska i affärslivet, 5 cr
The student is able to:
• appropriately utilise diverse Swedish-language information sources
• select the communication methods and tools that are suited to certain situations
• produce internal and external written and verbal communications in Swedish for an organisation
• attain at least skill level B.1 in the Swedish language as defined in the Common European Framework.
Contents of the study unit:
Key questions:
• What issues should be taken into account in communicating in Swedish?
• What kinds of interaction skills are needed in diverse Swedish-language operating environments?
00634 Oral skills in Swedish, 0 cr
Study unit description:
This study unit is for evaluating oral skills in Swedish.
00635 Written skills in Swedish, 0 cr
Study unit description:
This study unit is for evaluating written skills in Swedish.
B003 STRATEGIC BUSINESS DEVELOPMENT AND MANAGEMENT, 30 cr
Description:
Core topics:
• What is meant by strategy?
• How can operational analysis be used to support strategic decision-making?
• How is a strategy drawn up and implemented?
• How can a company improve its business operations with information systems?
• How can the staff be engaged in strategy implementation?
• How is a business managed and developed with a basis in strategy?
The student will be able to:
• know the phases of the strategy process and know the methods for ensuring its fulfilment
• acquire information for analysing operations and predicting the future
• know about information systems and research methods
• analyse the state of a company and understand the impact of strategic decisions on its finances organise practical
operations with a basis in strategy
• work as responsible team members and team leaders, taking into account the perspectives of labour law
Content:
Strategic business development and management are used to create competitive advantage by recognising the
current situation, choosing the direction for development and implementing the chosen strategy.
01232 Work Team Management, 10 cr
The student is able to:
• act as responsible team members and team leaders in work communities
• analyse the effect of strategic decisions on HR management
• improve their communication skills in management situations
• develop their own and the work community’s occupational welfare
• act in accordance with labour legislation in a workplace
Contents of the study unit:
Key questions:
• How does one manage a company's operations and staff with a basis in strategy?
• What is meant by management and leadership?
• What are the main areas of human resource management?
• How can the staff be engaged in strategy implementation?
• What are the responsibilities and rights of the employee and the employer?
Study unit description:
The management of a work team entails the strategic development of one's self-management and leadership skills.
B0010 Strategic Business Development, 10 cr
The student is able to:
• analyse companies’ operations from a strategic point of view
• create an implementation plan and monitoring system suited to a specific strategy
• use qualitative and quantitative research methods to support strategy work
• know the principles of quality management
• know the main parts of an integrated ERP system and understand the benefits of such systems in operational
development
Contents of the study unit:
Key questions:
• How can strategy models be utilised in analysing a company's strategic situation?
• What is a strategy process and how is a strategy created?
• What kinds of challenges and methods are there for the fulfilment of the chosen strategy?
• How are different research methods and information sources used?
• How do IT systems support business activities and their development?
Study unit description:
In the strategy process, a company creates several alternative future visions and chooses the direction of
development from them.
B0012 Strategic Analysis and Planning Calculations, 5 cr
The student is able to:
• analyse a company's status using key figure analysis and understand the impact of strategic plans on the
company's finances
• set targets and carry out basic strategic budgeting
• compare the financial viability of strategic choices
Contents of the study unit:
Key questions:
• How does financial administration support the fulfilment of a strategy?
• How can a company's current state be analysed?
• How are targets set and how is their fulfilment monitored?
Study unit description:
Financial administration plays a major role in strategic planning. Financial statement analysis is used to examine a
company's financial standing. Future targets can be derived from the analysis in the form of budgets and key
figures. Calculations are also used to compare the financial impact of different measures.
B0013 Business English II, 5 cr
The student is able to:
• plan and develop an organisation's communications
• operate appropriately in international environments
• attain at least skill level B.2 in English as defined in the Common European Framework
Contents of the study unit:
Key questions:
• What factors should be taken into account when planning and developing communications in English?
• How can one develop interaction skills in English in diverse operating environments?
Study unit description:
The purpose of communication in English in business is to support and further the organisation's mission and
targets with the use of internal and external communications.
B004 DEVELOPING AND INTERNATIONALISING BUSINESS OPERATIONS, 30 cr
Description:
Core topics:
• What is the definition of international business operations (structure, operators, trends)?
• How does one analyse target markets and the requirements for internationalisation?
• How does one operate on the global market?
• How does one formulate an internationalisation strategy?
The student will be able to:
• know the differences between operating in the domestic and the international market
• apply diverse internationalisation strategies
• analyse the international market and operate there
• choose the research methods to use in development initiatives or projects
Content:
Developing, international business refers to operations carried out in a global environments, and to their research
and development.
B0030 Research Competence, 5 cr
The student is able to:
• plan and conduct a research process and choose a suitable approach out of qualitative, quantitative and
procedural methods.
• evaluate and critically analyse research data, respond to surveys, acquire research data and utilise it in business
• know the basic principles of scientific writing and report research outcomes accordingly
• conduct research and development projects, applying the existing knowledge in the field
Contents of the study unit:
Key questions:
• What different research methods are there, and how does one choose the right method for an R&D project?
• How does one acquire, analyse and critically evaluate data?
• What are the basic principles of scientific writing and how are research outcomes reported?
• How are research and development processes organised?
Study unit description:
The study unit covers various theoretical and practical research methods, intended particularly for use in workplace-
oriented research.
B0031 International Operations, 10 cr
The student is able to:
• analyse international operating environments
• identify the main functions related to international business
• recognise a company’s growth and internationalisation opportunities and requirements, and make market choices
• identify internationalisation strategies and the business and service models which support them
• compare and choose suitable forms of operation for each market
• participate in multicultural cooperation
• take into account the effects and opportunities of internationalisation in their operations
Contents of the study unit:
Key questions:
• What challenges does internationalisation pose to operational development?
• How can one analyse the internal resources and external preconditions of a company in its internationalisation
efforts?
• What internationalisation strategies are there, and how does one choose a suitable strategy?
• What are the main functions related to internationalisation?
Study unit description:
Students learn to understand the challenges related to internationalisation and to recognise the main
internationalisation strategies and the related business models and forms of operation.
B005 PROFESSIONAL DEVELOPMENT IN PRACTICE, 30 cr
B0034 Work Placement 1, 15 cr
The student is able to:
• apply and develop their business competence in practice
• analyse the organisation's processes and structure the content of their own work, as well as making well-grounded
development proposals related to the work
• participate as members of the work community, and promote its welfare
Contents of the study unit:
Key questions:
• What are the organisation's business processes from the point of view of the student's own work?
• What areas of development are there in the work and what added value could be contributed to the organisation by
the development proposal?
• What professional competence does the work require?
Study unit description:
Students apply and develop their business competence in daily work tasks. During the work placement, students
observe their own work and work environment, applying what they have learnt to genuine situations and creating a
development proposal related to the workplace.
B0115 Work Placement 2, 15 cr
The student is able to:
• understand the organisation's processes and the ways in which their tasks are linked to them
• analyse the organisation's operations and identify areas of development in their own work or in the organisation
• formulate and implement a development plan
• make decisions in unexpected situations
• manage work and function independently in expert roles
Contents of the study unit:
Key questions:
• How can the activities of a professional organisation be analysed and developed?
• How is the task at hand linked to the organisation's processes?
• How can the organisation benefit from the student's personal competence development?
Study unit description:
Students develop and deepen their business competence in tasks related to their optional advanced studies, as
members of a professional community of experts.
B006 OPTIONAL STUDIES, 60 cr
B0036 Using Cost Calculations, 5 cr
The student is able to:
• know the practical implementation of cost accounting
• understand the shortcomings in traditional cost accounting and utilise activity-based costing in following the
profitability of goods, services, functions and customers
Contents of the study unit:
Key questions:
• How does one calculate the cost of services or goods produced, and how is performance measured in different
organisations?
• How does activity-based costing differ from traditional cost accounting?
Study unit description:
The principles of cost calculation are used in marketing, service and production companies. The same principles are
applicable to public sector cost calculations. An alternative to traditional cost calculation is activity-based costing,
where costs are analysed in more detail.
B0043 Financial Planning and Control, 5 cr
The student is able to:
• utilise standard cost accounting and calculate standard deviation
• evaluate the profitability of investments using different calculation methods
• know the stages and system of the budgeting process
• understand how to criticise annual budgets and familiarise themselves with alternatives to traditional budgeting
• assess the profitability of a profit centre
• know the methods of strategic financial administration
Contents of the study unit:
Key questions:
• How can the viability of different alternatives be estimated?
• How are target calculations utilised?
• What tools for operational control are contributed by strategic financial management?
Study unit description:
Management competence in financial administration is deepened through familiarisation with more demanding
accounting situations. The purpose of financial planning and control is to conduct alternative, target and monitoring
calculations to support executive decision-making, in order for set short- and long-term targets to be met.
B0046 Developing Financial Management (Trends and Challenges), 5 cr
The student is able to:
• use research outcomes from the field in developing operations and in their research work
• improve their skills and knowledge in financial administration by following R&D developments and changes in the
field
• assess development needs and act as change agents in a developing organisation
• master the professional jargon (in English) needed for carrying out financial management in an international
environment
Contents of the study unit:
Key questions:
• What new research outcomes are available and how are they used?
• What trends and challenges are there in financial management?
• How can one develop financial administration competence and lead change processes?
• How can research methods be used in investigating financial administration?
Study unit description:
Students develop their knowledge and skills in financial management by following R&D developments in the field.
Investigating and developing financial phenomena requires mastery of applicable research methods, and, as
operations become international, students must also master the professional vocabulary required by financial tasks
(in English).
B0047 Management Information Systems, 5 cr
The student is able to:
• use an extensive information system (SAP)
• maintain an extensive system and find information in it
• analyse the data produced by an extensive system from the point of view of management
• use spreadsheets (Excel) as a management tool
• diversely use spreadsheet analysis methods
Contents of the study unit:
Key questions:
• What kinds of IT software for supporting management are available?
• In what ways can management utilise information systems?
• What kinds of data are produced for use in management?
• How is data generated for the system?
• How is an IT system maintained so that it is useful for management?
Study unit description:
Information systems support business management by providing up-to-date information on the company. Data for
reporting is gathered using various criteria, and it is utilised in management, planning and decision-making.
B0048 Financial Statement Analysis and Planning Calculations, 5 cr
The student is able to:
• analyse a company's standing using diverse key figure and cash flow analyses
• carry out an analysis of a company's financial statements, also including forecasts for coming years
• use financial statement analysis software in examining operations and drawing up alternatives and forecasts
Contents of the study unit:
Key questions:
• How are financial statements adjusted or standardised?
• How are key figures calculated and analysed?
• How are cash flow statements and statements of changes in financial position created and utilised?
• How can predictions be made based on analyses?
Study unit description:
Analysis and predictions based on financial statements are used for example in financial institutions as a tool in
company research, and in auditing and accounting work. Financial statements must be adjusted or standardised in
order for key figures to be comparable. Diverse software programmes are used in analysis.
B0049 Funding and How to Plan It, 5 cr
The student is able to:
• know the different financing alternatives and instruments
• understand the relationship between the risk and returns of different financing alternatives and instruments
• analyse a company's funding position and plan various funding alternatives for achieving financial targets
• know the main principles and methods of determining the value of a company and utilise the information in
business acquisitions and other arrangements
Contents of the study unit:
Key questions:
• How can and should a company's operations be funded?
• How do the returns and risks of different financial instruments affect each other and what impact does this have on
the company and its shareholders?
• How is a company's financial standing assessed?
• How is a company's value determined and calculated?
Study unit description:
Business operations usually require capital input, which can come from the company or from an external party. The
company's capital structure, calculated on the basis of the proportions of the two types of capital, significantly affects
the company's risk level. Funding is found for the company using diverse funding options and tools, and the
company's financial structure is adjusted in order to achieve the optimal ratio of return to risk.
B0050 Accounting and Special Questions in Financial Statements, 5 cr
The student is able to:
• observe special issues in accounting and financial statements
• find the answers to special questions in accounting and financial statements from legislation
• know the sources and significance of good accounting practices in accounting and financial statements
• create the financial statements for an SME
• identify the differences between accounting and taxation
Contents of the study unit:
Key questions:
• What are the main special questions in accounting that must be observed in accounting decisions and in financial
statements?
• How does accounting law steer the keeping of accounts?
• How can good accounting practices and the demands of different industries be accounted for in special cases?
• What do financial statements as a whole include?
• What are the links between accounting and taxation?
Study unit description:
Accounting involves a wide variety of special issues, in part related to the industry in question. These issues are
reflected in ongoing accounting as well as in financial statements. Accounting legislation and good accounting
practices provide guidance in making implementing solutions.
B0051 Consolidated Accounts and International Financial Reporting Standards, 5 cr
The student is able to:
• know the accounting principles used in consolidated financial statements
• carry out the accounting required for consolidated financial statements
• create the reports required for consolidated financial statements
• know the basic requirements of international standards for consolidated financial statements
• understand the differences between IFRS and Finnish Accounting Standards (FAS) reporting
Contents of the study unit:
Key questions:
• What is meant by a group of companies?
• What must be taken into account in making consolidated financial statements?
• How does one report on consolidated financial statements?
• When must companies comply with IFRS in their financial statements?
• What do financial statements according to IFRS include?
Study unit description:
Business can be conducted in the form of a group of several independent companies. In this case, there are rules
for the information that must be included in financial statements. The financial statements for companies that
operate globally must be in accordance with international regulations.
B0052 Auditing, 5 cr
The student is able to:
• create auditing plans and carry out internal audits during the financial year
• work as an auditor within the scope of the Auditing Act and related standards
• determine the risks related to auditing
• create an auditor's report and, if necessary, audit minutes
• know the main aspects of internal audits and controls, and carry out these activities
Contents of the study unit:
Key questions:
• What is an audit and how is it done?
• What rules and regulations are there for audits and their implementation?
• How do auditors report on their activity?
• What is meant by the auditor's liability?
• what are internal audits and controls, and how are they carried out?
Study unit description:
Auditing refers to an independent review of the financial accounting and statements of a company or organisation,
whose purpose it is to express an opinion regarding the figures reported for the financial period under review. On
the basis of the auditor's report, the annual general meeting of the company or organisation can decide whether to
approve the financial statements and release the management from liability.
B0053 Tax Planning, 5 cr
The student is able to:
• understand the significance and different levels of tax planning, and know the limitations for tax planning
• know the main tax planning options available to natural persons, for instance in relation to property
• know the main tax-related differences between different business formats, and optimise the overall taxation of a
company and its owner
• know the basic aspects of international taxation, also from the point of view of tax planning
Contents of the study unit:
Key questions:
• What is meant by tax planning?
• How can the taxation of a company and its shareholders be optimised?
• How can a taxpayer plan taxation when surrendering property or in relation to mergers and acquisitions?
• What specific tax issues must be accounted for in cross-border (i.e. international) cases?
Study unit description:
The public economy is mainly funded through taxation, which applies both to natural persons and to legal entities.
Everyone has the right to plan business and other activities, within the scope of the law, such that taxation can be
beneficially affected. The significance of taxation is emphasised in certain cases, for instance when surrendering
property, in mergers and acquisitions or in cross-border operations. The study unit examines tax planning issues in
general, as a part of overall business planning, and specifically in relation to certain situations.
B0054 Corporate Taxation, 5 cr
The student is able to:
• know the main issues in corporate income taxation
• understand the relationship between a company's accounting, financial and tax income
• understand the main taxation differences between different business formats
• calculate the taxable income of a company,fill in tax forms, calculate the tax to pay and know the main legal
safeguards related to taxation
Contents of the study unit:
Key questions:
• How is a company's income tax calculated?
• What is the relationship between a company's accounting, financial and tax income?
• What are the taxation differences for different business formats?
• What are the tax procedures related to companies?
Study unit description:
Companies must pay tax on their income. This direct tax liability is mainly set in corporate tax legislation, but there
are also certain other laws to observe in taxation.
B0056 Personal Taxation and Payroll Management, 5 cr
The student is able to:
• distinguish salary from other work-related compensations
• identify the different types of tax-free compensations
• find information on the reimbursement of fringe benefits and travel costs
• make the necessary payments and reports to the tax authorities, on paper and electronically
Contents of the study unit:
Key questions:
• What is the concept of salary?
• What salary and incentive payments are counted as taxable income for a taxpayer?
• What deductions can be made from salary from a taxation point of view?
• What obligations are there for taxpayers (deductions, reporting, etc.)?
• How are salary payments and the related registration and reporting to the authorities carried out?
Study unit description:
Personal taxation, i.e. tax on natural persons, affects both salaried employees and entrepreneurs.
B0058 Principles and Special Questions of Public Law, 10 cr
The student is able to:
• know the duties and mutual power relationships of the legislative powers, the executive powers and the courts of
law, as well as the hierarchy of sources of law and the legal principles related to judicial decision-making
• know about the birth and development of the European Union and the content of European law and its significance
for judicial decision-making
• know the Finnish system of basic rights and the significance of the main human rights agreements
• be familiar with the issues raised in the annually changing public law themes (e.g. tax law, public procurement,
social law, etc.)
Contents of the study unit:
Key questions:
• What do Finland's legal order and sources of law consist of?
• How does the Constitution determine the tasks of government bodies and the content of basic rights?
• How are European law and international law connected to the Finnish legal system?
• What are the principles of legal decision-making?
Study unit description:
Students become familiar with the principles of public authority and the organisation of public bodies, and with the
main aspects of the Finnish legal system.
B0059 Administrative and Municipal Law, 5 cr
The student is able to:
• know the hierarchy of sources of administrative law and their significance in decision-making
• know the duties of the administration and the principles of decision-making
• know the government's jurisdiction over subject matter, functional jurisdiction and regional jurisdiction.
• know the main content of the Administrative Procedure Act, the Administrative Judicial Procedure Act and the
Local Government Act
• know the principles of administrative law and their meaning
Contents of the study unit:
Key questions:
• How are the Finnish state and municipal administration organised?
• What constitutes good administration?
• What is meant by the general and specific municipal spheres of authority?
• How is the administrative appeals system organised in Finland?
Study unit description:
The study unit deepens the students' prior competence in public law and looks in depth at the legislation governing
state and municipal administration, and at the legal protection of private individuals in this respect.
B0060 Civil Service Law and Special Questions in Labour Law, 5 cr
The student is able to:
• know the rights and responsibilities related to public office, from the point of view of the civil servant and the public
body as an employer
• know the main aspects of occupational health and safety, pensions and privacy protection of employees and civil
servants
• know the main aspects of employment contracts and collective bargaining contracts
Contents of the study unit:
Key questions:
• How is a public appointment created, announced for applications and filled?
• What are a civil servant's rights and responsibilities in a public post and what are the rights and responsibilities of
public bodies as employers?
• How are the pensions of employees and civil servants determined?
• What do occupational health and safety and privacy protection at work entail?
• How do normal employment contracts and collective bargaining contracts differ from each other?
Study unit description:
Students deepen the labour law competence acquired previously in their studies in relation to specific questions in
labour law and civil service.
B0061 Corporate Law and Law of Obligations, 5 cr
The student is able to:
• know the main concepts and principles of corporate law and law of obligations
• know the main aspects of legal regulation applicable to different business formats, and the differences between
formats
• apply the main corporate laws governing partnerships and limited liability companies
• draw up corporate law documents and notifications to the Commercial Register
Contents of the study unit:
Key questions:
• What are the obligations referred to in the law of obligations and how are they created and terminated?
• How is compensation for damages allocated to the injured party according to the principles of law?
• What are the main business formats in incorporation?
• What are the main operating principles of limited liability companies and partnerships?
Study unit description:
Students become familiar with legal relationships between private individuals in the spheres of corporate law and
the law of obligations.
B0062 Specialist Fields in Private Law: Contract, Property, Family and Inheritance Laws, 10 cr
The student is able to:
• know the main concepts and principles of the special aspects of civil law
• acquire information on civil law regulations and sources
• provide assistance in simple family or inheritance law matters, such as the partition of an estate, management of a
death estate or distribution of an inheritance
• process registration applications related to real estate
• formulate clear and cohesive contracts and agreements
• recognise the main contractual risks and prevent problems related to contracts
Contents of the study unit:
Key questions:
• What are the main contract types, what is the significance of a contract in commercial exchanges and when is it
binding?
• What is the significance of third-party liability and rights in property law?
• What special questions arise in the legal regulation of the sale of real estate and to related rights?
• What are the main legal effects of marriage and the the marital property system, and how does the law dictate the
status and rights of the child?
• How does the law dictate inheritance hierarchies, the management of death estates and the individual's right to
make a testament?
Study unit description:
Students become familiar with the legal relationships between private individuals within the scope of property,
contract, family and inheritance law. The study unit also covers real estate law.
B0063 Special Questions in Private Law and Research-Oriented Approaches, 5 cr
The student is able to:
• assess and critically analyse legal research data
• apply their legal competence to the development of the workplace or elsewhere in the practical applications of law
• choose the right approach to a legal research initiative
• know the main characteristics of research at universities of applied sciences and conduct professional R&D work in
judicial operating environments
• deepen their competence in special questions and aspects of civil law
Contents of the study unit:
Key questions:
• What different research methods are there, and how does one choose the right method for an R&D project?
• How is legal information gathered, analysed and critically evaluated?
• What are the special characteristics of legal research?
• What are the main aspects of legal research at a university of applied sciences?
Study unit description:
Students become familiar with legal research and research at a university of applied sciences, and with annually
changing topics in civil law.
B0064 Legal Proceedings and Criminal Law, 10 cr
The student is able to:
• the main characteristics, principles and concepts of criminal and procedural law, having acquired skills in fulfilling
various roles assisting the legal field through familiarisation with various aspects of law and various occupations
Contents of the study unit:
Key questions:
• What theories are there for the existence of crime?
• What are the general principles of criminal responsibility, how are punishments determined and what are the
conditions for using different types of punishments?
• How do criminal, civil and administrative proceedings differ from each other?
• How are legal proceedings initiated, what are the basic stages and the governing principles?
• How can one appeal against a verdict?
Study unit description:
Students become familiar with diverse types of legal proceedings, with criminal law and with the career and job
prospects offered by their education.
B0065 Debt Collection and Insolvency Procedures, 5 cr
The student is able to:
• know the laws regulating debt recovery and the main characteristics of insolvency procedures, having acquired
skills in working within their professional remit for instance in the service of debt recovery agencies or firms
Contents of the study unit:
Key questions:
• How is debt recovery governed by law?
• What do debt recovery, bankruptcy, debt arrangements and corporate reorganisation mean?
• How and under what conditions can these procedures be initiated?
• How do the procedures progress?
• Can a debtor apply for corporate reorganisation to avoid bankruptcy?
Study unit description:
Students become familiar with legislation related to debt collection and insolvency procedures.
01237 Svenska för juridisk expertis, 5 cr
The student is able to:
• know the main legal vocabulary in the Swedish language and utilise legal information sources in Swedish
• communicate professionally in Swedish, verbally and in writing, in various legal environments
• attain at least skill level B.1 in the Swedish language as defined in the Common European Framework.
Contents of the study unit:
Key questions:
• What kinds of verbal and writing skills in Swedish are needed in different legal operating environments?
• How can the requirements of the Act on the Knowledge of Languages Required of Personnel in Public Bodies
(424/2003, Section 6) be fulfilled in the studies?
• How does one achieve the skills in Swedish needed for professional development in the legal field?
Study unit description:
These studies provide students with the verbal and written skills in the Swedish language that are required of civil
servants working in bilingual offices in the Act on the Knowledge of Languages Required of Personnel in Public
Bodies (424/2003, Section 6), and that are needed for completing professional tasks and developing professionally.
B0066 Human Resource Management and Development, 10 cr
The student is able to:
• apply different models of HR management
• use HR processes
• utilise personnel databases in their HR work
Contents of the study unit:
Key questions:
• How can an organisation guarantee the human resources and competence it needs for its operations?
• How are an organisation's HR processes organised?
• How is the efficiency of HR functions monitored?
Study unit description:
The aim of HR management and development is to ensure that the organisation is able to respond to changes in the
business world or the operating environment.
B0067 Developing Leadership Competence, 10 cr
The student is able to:
• apply the main methods of competence management
• plan and direct an organisation's operations and change processes
• lead projects and teams
Contents of the study unit:
Key questions:
• How is an organisation developed and led through changing situations?
• How does one lead a project?
• How can one improve one's leadership competence?
Study unit description:
The purpose of developing leadership competence is to plan and develop an organisation's operations
comprehensively and in target-oriented fashion.
0353 ELECTIVE STUDIES, 15 cr
Description:
Students use elective studies to deepen and broaden their competence. Students should choose study units to
align the content of their studies with their own personal interests and career objectives. Elective studies include
multidisciplinary projects and foreign languages, among other topics.
The theme is made up of study units chosen by the student from Laurea’s language studies, Laurea’s shared
studies or another degree programme’s curriculum. Any studies completed at another institution (university of
applied sciences, university, Online University of Applied Sciences, foreign institution), that cannot be recognised for
the degree programme but that the student wishes to include in the degree, are also classified under this theme.
B0068 Legal Competence in Business, 10 cr
The student is able to:
• work in jobs governed by regulations related to consumer protection and business transactions
• apply the main corporate laws governing limited liability companies and recognise the main contractual risks
• proceed appropriately in situations of a customer's insolvency, knowing insolvency proceedings and the main
aspects of the legal settlement of disputes
Contents of the study unit:
Key questions:
• What is meant by business-to-consumer and business-to-business trading and what are their main regulations?
• What are the main operating principles of a limited liability company?
• What is the significance of a contract in commercial exchanges?
• What is the procedure for settlement of disputes?
• What are the consequences of a debtor's insolvency?
Study unit description:
Students become familiar with the legal competence needed in business operations, from the perspectives of the
customer, the management and the society.
B0069 Occupational and Business Services as a Part of Labour and Industrial Policy, 5 cr
B0070 Career Planning and Mentoring, 5 cr
B0071 From Idea to Business, 5 cr
The student is able to:
• evaluate their capacity for entrepreneurship as well as entrepreneurship as a career choice
• design and commercialise products and services
• create a business plan
• create preliminary budgets and cost calculations for a start-up
Contents of the study unit:
Key questions:
• How does one evaluate one's chances in entrepreneurship?
• How are business opportunities imagined and evaluated?
• How does one draw up a business plan?
• What kinds of calculations are needed to support decision-making when starting up a business?
• What legal aspects must be taken into account when starting up a business or developing products and services?
• How does one start up business operations?
• How are customer relationships and networks created and developed?
Study unit description:
Innovative business operations refers to investigating,
productising and commercialising new ideas and opportunities, and starting up business operations.
B0072 Written Business English, 5 cr
B0073 Legal English, 5 cr
B0075 På tal om ekonomi, 5 cr
The student is able to:
• discuss topical business subjects and back up their views in Swedish
• increase their Swedish business vocabulary and practise using it in diverse (especially verbal) business
communication situations
Contents of the study unit:
Key questions:
• What verbal Swedish skills are needed in various business tasks and environments?
• What is going on in the Nordic business world?
Study unit description:
The study unit improves skills in Swedish, particularly in terms of verbal business communications, based on
analyses of language needs in the business world and focusing on topical economic subjects.
B0076 Graphic Design, 5 cr
B0077 Challenges in Sustainable Development, 5 cr
B0078 Quality Control and Audits, 5 cr
00202 Initial Test in English Skills, 0 cr
Study unit description:
At the beginning of their studies, all students who have English and/or Swedish qualifications on prior certificates
required for studies at Laurea, or who have received previous instruction in English and/or Swedish take initial tests
in these languages. The initial tests are the same for all fields of study and may only be taken once. Students who
transfer between degrees within Laurea do not have to retake the test. The test is used to check the students’
starting level before language studies begin. Students who fail the test must take preparatory studies in the
language at the start of their studies. Having passed the preparatory studies, students obtain credits for inclusion in
elective studies.
00203 Initial Test in Swedish Skills, 0 cr
Study unit description:
At the beginning of their studies, all students who have English and/or Swedish qualifications on prior certificates
required for studies at Laurea, or who have received previous instruction in English and/or Swedish take initial tests
in these languages. The initial tests are the same for all fields of study and may only be taken once. Students who
transfer between degrees within Laurea do not have to retake the test. The test is used to check the students’
starting level before language studies begin. Students who fail the test must take preparatory studies in the
language at the start of their studies. Having passed the preparatory studies, students obtain credits for inclusion in
elective studies.
00453 Initial Test in Finnish language, 0 cr
01257 Preparatory studies in Swedish, 3 cr
The student is able to:
• use the main structures and vocabulary of English comprehensibly, verbally and in writing
• use the main information sources on the English language and improve their ability to learn the language
Contents of the study unit:
• What are the main structures and most important vocabulary of the English language?
• What are the main information sources for English and how are they used?
• How can one improve one's verbal and written ability to learn professional jargon?
Study unit description:
Students improve their verbal and written basic communication skills in English, familiarise themselves with the main
information sources for studying English and practise using these. They also improve their skills in learning the
language.
Previous studies:
initial test
01258 Preparatory Studies in English, 3 cr
The student is able to:
• use the main structures and vocabulary of English comprehensibly, verbally and in writing
• use the main information sources on the English language and improve their ability to learn the language
Contents of the study unit:
• What are the main structures and most important vocabulary of the English language?
• What are the main information sources for English and how are they used?
• How can one improve one's verbal and written ability to learn professional jargon?
Study unit description:
Students improve their verbal and written basic communication skills in English, familiarise themselves with the main
information sources for studying English and practise using these. They also improve their skills in learning the
language.
Previous studies:
initial test
00522 Preparatory Studies in Finnish, 3 cr
Study unit description:
Students who fail an initial test must take
preparatory studies in the language at the
start of their studies. The preparatory studies
count as credits for elective studies, if the student’s language skills are not sufficient and s/he has been guided to
complete these studies.
00636 Written skills in Finnish, 0 cr
00637 Oral skills in Finnish, 0 cr
00189 Preparatory Studies in Mathematics, 3 cr
The student is able to:
• demonstrate the basic skills of mathematical applications required by his / her field of study
Contents of the study unit:
• recapitulation of upper secondary school mathematics
Study unit description:
Student practices his / her mathematic skills and develops preparedness to complete studies in
mathematical applications within the main courses.
B014 THESIS, 15 cr
Description:
All Laurea degree programmes include a thesis that accounts for 15 credits and is linked to advanced studies. The
thesis can also be connected to Laurea’s research and development initiatives and to work placements. Laurea’s
Thesis Instructions must be followed in all thesis processes. The thesis is based on a real-life development
challenge. It emphasises interaction with the labour market, and a research-oriented and developmental approach.
Thesis reports focus on describing target-oriented activities and their results, and on theoretical and research-based
analysis. Theses contain new descriptive, explanatory and investigative information on the labour market, as well as
new know-how produced for the workplace.
The study unit involves the completion of a maturity test. In the test, students demonstrate mastery of the subject
and good language skills.
B0079 Thesis, 15 cr
The student is able to:
• present well-grounded work development proposals
• conceptualise the phenomena of the workplace with a basis in research data
• use appropriate research and development methods for generating new data
• participate in development projects, working responsibly in a team with employers and other partners
• evaluate their own work and solutions critically
• manage the big picture, presenting their ideas logically and with justifications
Contents of the study unit:
Key questions:
• How are the thesis process and development project initiated?
• How does one draw up a thesis plan?
• How is a development project conducted in the form of a thesis?
• How does one report on and publish a thesis?
• How is the maturity test completed?