EPN-V2

ØARR4100 Financial Accounting Course description

Course name in Norwegian
Årsregnskap
Study programme
Master Programme in Business Administration
Weight
10.0 ECTS
Year of study
2025/2026
Curriculum
FALL 2025
Schedule
Course history

Introduction

Studentene får systematisk innføring i teori og praksis om ledelse av menneskelige ressurser i moderne virksomheter (HRM). Målet er å gi studentene oversikt over og innsikt i de sentrale oppgavene innenfor praktisk personalledelse. Emnet bygger på organisasjonsteori og organisasjonspsykologi.

Undervisningsspråk er norsk.

Recommended preliminary courses

Gøril Nordang: goriln@oslomet.no

Required preliminary courses

Ingen forkunnskapskrav.

Learning outcomes

Studenten skal etter å ha fullført emnet ha følgende totale læringsutbytte definert i kunnskap, ferdigheter og generell kompetanse:

Kunnskap

Studenten har

  • kunnskap om HRMs rolle i arbeidslivet og personalfunksjonens rolle i virksomhetene
  • oversikt over sentrale prosesser som rekruttering, belønning, opplæring, karriere og avgang
  • grunnleggende kunnskaper om og oversikt over arbeidslivets spilleregler (herunder arbeidsmiljøloven, avtaleverk, forhandlinger, tvister, fagforeninger, varsling)
  • kunnskap om personalplanlegging, fleksibilitet og arbeidsmarkedet
  • kjennskap til bruk av praktiske verktøy i virksomhetenes personalarbeid

Ferdigheter

Studenten kan

  • orientere seg i og vurdere virksomhetenes personalpolitikk og praktiske personalarbeid
  • vurdere arbeidsrettslige sider ved personaltiltak, hendelser og situasjoner i virksomhetene
  • anvende kilder i henhold til retningslinjer på OsloMet

Generell kompetanse

Studenten kan

  • reflektere over etiske aspekter ved generell personalpolitikk og ved enkeltsaker

Teaching and learning methods

Det vil bli brukt varierte arbeidsmåter som forelesninger, diskusjon av dagsaktuelle problemstillinger, skriftlige arbeidskrav.

Course requirements

This course is based on the historical development of marketing as a field of study and practice, from a traditional focus on the company’s activities and products to a deeper understanding of how value is created for customers. The course explores how businesses today not only deliver goods and services but also actively contribute to customers’ own value-creation processes through their products, services, and relationships. The central theme of this course is a genuine focus on value, placing the customer at the center of attention and examining how marketing can facilitate customers' use of the company’s products and services to achieve their goals and create their own value.

The marketing field has progressed from a primarily descriptive role to a value-oriented approach, where the primary goal is to understand how marketing contributes to creating meaningful customer value. The course will give students insights into key perspectives such as market orientation, relationship building, service-dominant logic, consumer understanding, and sustainability, emphasizing how these factors are part of a holistic value-creation process.

By exploring topics such as consumer behavior, segmentation, positioning, and branding, students will gain an understanding of how businesses can design and organize marketing strategies that maximize the company’s own value and support customers’ goals and value-creating activities.

The language of instruction is English.

Assessment

None

Permitted exam materials and equipment

Ingen hjelpemidler er tillatt.

Grading scale

Economic activities impact the environment. Plastics end up in the ocean, producing one T-shirt consumes thousands of liters of water, and salmon farmers pour toxic chemicals into the seas to fight lice infestations. Economists see the natural world around them as providing environmental goods and services that we all enjoy, such as a lake to swim in, drinking water, or a forest that filters the air. Those environmental goods are not easily traded in a market because of their public good characteristics. And pollution to an economist is an unintended byproduct - an externality - of activities that are otherwise desirable, like flying to New York, assembling computers, or eating dinner.

This course teaches students to think like economists about a wide range of environmental problems, from small, local ones like noise from a train track to the biggest one of them all, climate change. We discuss how to judge a particular amount of pollution - is it economically efficient, is it fair? Pollution characteristics - does the location of polluters and polluted matter, does pollution accumulate in the air or water? - determine how we go about trying to establish optimal levels of pollution - for example air pollution in Oslo.

We will discuss ways to "put a price" on the environment and to carry out cost-benefit-analysis to decide whether projects that have environmental impacts - such as a new highway into Oslo - are worth carrying out.

Students also learn about the economics of environmental regulation. We can try to reduce pollution in many ways: by providing information, `nudging´ people to `do the right thing´, subsidizing clean technologies, taxing emissions, creating cap-and-trade markets, or outright banning substances.

Finally, students will think about how green technology is developed and can be incentivized by policy.

Language of instruction is English.

Examiners

Det benyttes intern og ekstern sensor til sensurering av besvarelsene.

Et uttrekk på minst 25% av besvarelsene sensureres av to sensorer. Karakterene på disse samsensurerte besvarelsene skal danne grunnlag for å fastsette nivå på resten av besvarelsene.