REREV3100 Valuation for Accountants Emneplan

This course explores the basics of business valuation. The objective of this course is to provide students with valuation methods from both a conceptual and practical framework. We will discuss the drivers of corporate value, cover financial analysis using data from the annual report, and build an integrated valuation model using discounted cash flow (DCF). We will also discuss alternatives to DCF valuation, comparables analysis and options.

Language of instruction is English.

The course is based on Finance and Accounting. It is related to Foretaksfinans, Videregående finansregnskap og regnskapsteori, and Årsregnskap, but these are not the prerequisite for taking the course.

To be accepted in the laboratory part of the course it is required to have approved laboratory course in KJM2300 Analytical Chemistry I and KJM2400 Biochemistry and Microbiology, or corresponding qualifications.

After completing the course, the student is expected to have achieved the following learning outcomes defined in terms of knowledge, skills and general competence:

Knowledge

The student:

• has a basic understanding of the principles of biotechnology
• can explain how to perform DNA cloning experiments
• can explain DNA sequencing methods such as Sanger Sequencing and Next Generation Sequencing
• can describe how DNA is amplified using PCR and real-time PCR (qPCR)
• can describe how mutations arise and how they can be repaired
• is familiar with CRISPR technology
• can outline the principle and steps in involved western blotting
• is familiar with the principles for microorganism growth and the production of biomolecules in fermenters
• can explain the structure of viruses, how viruses infect cells and develop in both lytic and lysogenic cycles
• can explain adaptive and innate immunity and the structure and function of antibodies in the body, as well as describing phagocytosis

Skills

The student:

• can choose restriction enzymes and vectors in recombinant DNA technology
• can analyse DNA using agarose gel electrophoresis
• can perform transformation by electroporation
• can amplify DNA fragments by end-point PCR
• can perform genotyping by real-time PCR (qPCR)

General competence

The student:

• is capable of planning and performing biotechnology and molecular biology laboratory experiments
• demonstrates awareness of ethical consequences of genetic engineering methods in connection with the development of genetically engineered organisms, foetal diagnostics, forensic analyses and DNA analyses in connection with genetic disorders
• is capable of assessing and communicating results from biotechnological and genetic engineering laboratory experiments in writing

The course consists of lectures, group work, an oral presentation and laboratory experiments.

The following coursework is compulsory and must be approved before the student can take the exam:

• 6-day laboratory course
• 3 obligatory simulations (100% completed, 80% correct answers) (4-6 hours)
• peer-review assessment of lab reports and oral presentations (ethics assignment) (2-4 hours)

A handheld calculator that cannot be used for wireless communication or to perform symbolic calculations. If the calculator’s internal memory can store data, the memory must be deleted before the exam. Random checks may be carried out.

Grade scale A-F.

One internal examiner. External examiners are used regularly.

The course builds on KJM2400 Biochemistry and Microbiology and some subjects from KJM2300 Analytical Chemistry I. It is recommended that students have passed the exam in KJM2400 Biochemistry and Microbiology.