UNIVERSITY OF CALICUT

MASTER OF BUSINESS ADMINISTRATION

Module I
Corporate governance an overview: Public governance system- different views- different systems-Public
governance structure. Menaing and definition of corporate governance- Historical perspective- CG in
various countries such as Canada, US, UK, Italy, France Germany, Japan, China and [Link] G
overnance machanism an overview- 4 p’s of CG, people, purpose, power and performance . Theoretical
base of Corporate governance Models- Anglo saxon model, German model, Japanese model, control
model, Indian model. Principle s of corporate governance. OECD principles- Stake holders obligations-
essentioals of a good Corporate gov ernance system. Growth of Corporate governance in India. Mc
Kinsey surver on corporate governance. Agent –principle relationship- share holders and CG- investors
problem and protection- Legal frame work of Cg- Indian companies act. Accounting standards, SEBI act.
Securities contract act- Clause 49 of the listing rules. Other stakeholders and CG, employees, institutional
investors, customers, govt. community. Administrateve frame work of CG.-issues in managing dominant
shareholders.

Module II
Various committees on corporate governance: Sarbanes Oxley Act. World bank and corporate
governance- Blue Ribabd committee- Cadbury committee- Green bury committee- Kings committee-
Security exchange commission- Kumaramangalam committee- Narayana Moorthy committee- Naresh
Chandra committee- and JJ Irani committee on corporate governance.

Module IV
Corporate governance framework- BOD, Board committees – audit committee- remuneration committee-
Auditors and CG. Bankers and corporate governance-CG and business ethisc. Corporate governance and
CSR- Corporate governance and media- role of public policy and CG- Role of government- role of
regulators. Financial reporting-details to be reported to external parties- whicile blowing machanism in
CG.

Module V
Corporate governance in Indian scenario- emergance of CG issues in India- Implementation of Birla
committee recommendations- Need for standardisation of CG rating system- Pioneers in CG practices.
Land mark cases in corporate frauds in recent years, enron fraud, world com fraud, AIG insurance case,
baring bank case, lehman Brother case, Sathyam case, Tata finance case, Sahara case.
 UNIVERSITY OF CALICUT
MASTER OF BUSINESS ADMINISTRATION
BUS 4 C 23 INTERNATIONAL BUSINESS

Module I
Introduction to international business-Local, regional, national, international and global business—
management orientation of overseas business-Theories of International Trade-ethno centric, poly centric,
region centric and geocentric orientation--reasons for internationalization of business-factors restricting
internationalization of business—major global companies in the world.

Module II
Theories of International Trade: Classical theory of comparative cost advantage- Absolute-Relative-
Haberler's theory of opportunity cost-Mills theory of reciprocal demand-Factor endowment theory-
Country similarity theory-New trade theoryTheory of mercantilism-International product lifecycle theory-
Implications of trade theories-Gains from International trade-Terms of trade-Balance of Payment-India's
foreign trade- an overview, Trade Barriers-Tariff and Non tariff barriers.

Module III
International business environment: Cultural, social, political and legal, technological ,economic and
trade environment- Free trade area, Customs Union, Common Market-Economic Union-Bilateral and
Multilateral Trade Agreement and WTO,IMF, WORLD BANK, BRICS BANK etc—natural and
demographic environment. Opportunities and threats of Indian companies in international market.
Problems and prospects of foreign companies in Indian market.

Module IV
Strategy development in international business—the firm as a value chain—global expansion plan- :
International business locations- factors influencing locationsfactors restricting location .Value chain
analysis, risk analysis, cost benefit analysis. Business entry strategy-exporting, licensing, investment,
joint ventures, green field investment, strategic alliance, global strategic partnerships. International
business functional strategies: International production strategy— international financing strategy—
international human resources strategy and international marketing strategy.

Module V
Organizational structure and control system for international business: Centralized Vs decentralized
structure-functional, divisional, product based and matrix structure. Global business planning system-
global business organizing system-information system-global business control system Integration of
international business.
 UNIVERSITY OF CALICUT
MASTER OF BUSINESS ADMINISTRATION
BUS 4 C 24 MANAGEMENT CONTROL SYSTEM

Module I
Conceptual framework of management control: Nature of Management Control Systems, Understanding
Strategies, Behaviour in Organizations, Responsibility Centers, Revenue and Expense Centers, Profit
Centers, Responsibility Accounting, Inter-divisional Transfer Pricing, Measurement of Divisional
Performance including Performance Evaluation - Qualitative and Quantitative, Investment Centre and
Measuring and Controlling Assets Employed.
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Module II
Techniques of management control process: Strategic Planning, Steps in Management control process
Budget Preparation, Planning and Procedures, Budgetary Control, Analysis of Variance, Performance
Budgeting, Accounting Aspects of Control including Internal Audit and Control and Value for Money,
Analysis and Reporting, Variance Reporting.

Module III
Analyzing Financial Performance Reports, Performance Measurement, Management Compensation,
Behavioural aspects of management control such as motivation and morale, Goal Congruency,
Participative and Responsive Management.

Module IV
Variation in managerial control system: Controls for Differentiated Strategies, Service Organizations,
Multinational Organizations and Management Control of Projects

Module V
Strategic Cost Control: Pricing decision including pricing strategies, Pareto Analysis, Just-in-time
Approach, Material Requirement Planning, Enterprise Resource Planning, Total Quality Management,
Balance Score Card, Bench Marking, Theory of Constraint, Uniform Costing and Inter firm comparison,
Profitability analysis - Product wise / segment wise / customer wise.
 UNIVERSITY OF CALICUT
MASTER OF BUSINESS ADMINISTRATION
BUS 4EM 06 RETAIL MANAGEMENT

Module I

Retailing: Nature and scope; Retailing scenario in India, Wheel of retailing: Types of retailing –
Ownership-based, store based, and non-store based retailing – Vertical marketing system

Module II
Strategic planning in retailing—Retailing environment and customers; Designing retailing information
system and research Location and Organisational decisions – Trading area analysis; Site selection;
Organisational patterns in retailing.

Module III
Operations Management: Budgeting and resource allocation, Store format and size decisions, Store layout
and space allocation; Store security aspects; Credit Management.

Module IV
Product Assortment decisions – merchandise forecasting: Buying and handling merchandise; -inventory
management—merchandise pricing: merchandise labeling and packaging.

Module V
Retail promotion; building retail store image; role of atmosphere; Layout planning: Retail promotion mix
strategy — retail store sales promotion schemes, retail control; controlling retail operations.
 UNIVERSITY OF CALICUT
MASTER OF BUSINESS ADMINISTRATION
BUS4E F05/IB05 FOREX MANAGEMENT

Module I
Meaning of the Term “Foreign Exchange”, Exchange Market, Statutory basis of Foreign Exchange,
Evolution of Exchange Control, Outline of Exchange Rate and Types, Import Export India’s Forex
Scenario: BOP crisis of 1990, LOERMS, Convertibility.3 Introduction to International Monetary
Developments: Gold standard, Bretton Woods’s system, FixedFlexible Exchange Rate Systems, Euro
market.

Module II
Finance Function: Financial Institutions in International Trade. 5 Non resident Accounts: Repatriable and
Non Repatriable, Significance for the Economy and Bank. -- Methods of IN Trade Settlement: Open
Account, Clean Advance, Documentary Credit, Documentary Collection. -- Documentary Credits (Letter
of Credit): Types of LC – Parties, Mechanism with illustration.

Module III
Documents involved in International trade: Statutory Documents, Financial Documents, Transport
Documents, Risk Bearing Documents. 9 INCOTERMS: C.I.F., F.O.B., C.I.P. Financing of Imports by
Opening of Letter of Credit: Documents required, Trade and Exchange Control Formalities, Sanction of
LC Limit. -- Export Finance: Financing of Export/ Deemed Export: Pre ship, and Post Ship Finance,
Export Methods --, E.C.G.C. and other formalities. Uniform Custom Practices of Documentary Credits --
Uniform Rules Collection

Module IV
Introduction to Exchange Rate Mechanism: Spot- Forward Rate, Exchange Arithmetic. -- Deriving the
Actual Exchange Rate: Forwards, Swap[s, Futures and Options. Guarantees in Trade: Performance, Bid
Bond etc.

Module V
International Financial Institution--• International Monetary Fund—functions--• Special Drawing Rights•
International Bank for Reconstruction and Development--• International Finance Corporation--•
International Development Association