Ce cours expose l'ensemble des concepts et des composants fondamentaux de la comptabilité générale. Il s'agit d'une vue générale de l'entreprise, des flux, des comptes et leur utilisation. Il entraîne l'étudiant à la détection, à la collecte et à l'enregistrement des données comptables par le biais des comptes en T, ainsi qu'à l'utilisation du langage de la technique comptable et de comprendre les différents travaux d'inventaire orientée vers la prévision et la décision.

Ce cours permet à l'étudiant d'acquérir les notions fondamentales au pilotage de la performance. Il traite la mesure de la performance et de la stratégie par le biais des indicateurs de performance tels que le ROI ou l'EVA et d'envisager le tableau de bord équilibré.D'autre part il sert à décrire la méthode budgétaire qui demeure centrale pour le pilotage des organisations et pour la prise des décisions.

Ce cours permet aux étudiants de comprendre et de traduire comptablement les opérations particulières réalisées par une entreprise à caractère juridique et financier, notamment la compréhension de la notion de groupe, l'élaboration des états financiers consolidés, de comprendre et de comptabiliser les opérations de crédit-bail sur base des normes comptables internationales. Dans une autre approche ce cours permet de savoir évaluer une entreprise.

Ce cours traite au départ quelques normes internationales d’audit ISA afin de comprendre les démarches de la profession d’audit. Il expose les différentes étapes de la mission d’audit ainsi que les règles de rédaction du rapport de fin de mission. Quelques fonctions seront auditées en faisant les éventuels risques et leur gestion.

This course covers such topics as systems documentation techniques, data modeling and database design and e-business. It covers also internal control and auditing, transaction-processing cycles and the systems-development process.

L'objectif de ce cours est d'initier les étudiants au raisonnement économique et de les aider à comprendre comment fonctionne l'économie. Ils étudieront, en outre, quelles politiques publiques sont prises pour corriger les éventuelles défaillances du marché. En outre, certains exemples concrets chiffrés, faisant appel à des calculs très simples, viennent compléter ce cours.

L'objectif de ce cours est de donner aux étudiants, outre un approfondissement de la microéconomie étudiée au début de leur cursus, certaines techniques économiques et économétriques leur permettant de prendre les meilleures décisions en ce qui concerne, entre autres, la prévision relative à l'évolution des ventes, le lancement sur le marché d'un nouveau produit ou le comportement des concurrents. Cette matière pourra servir de support aux autres matières comme le management, le marketing et le comportement du consommateur.

Le cours étudie les déterminants de la taille et la forme de programmes de distribution, l'étendue et le type de fourniture de biens publics et le fardeau de la fiscalité à travers des bases fiscales alternatives. Il traite de plusieurs domaines connexes : les origines de l'Etat ; les comparatifs des systèmes de réformes politiques et économiques ; les problèmes fiscaux ; la primauté du droit, la privatisation, les élections et l'économie.

Ce cours traite la lecture et l'analyse du bilan et du compte de résultat, l'effet du facteur temps sur l'argent, le calcul de la Valeur Actuelle Nette des projets, le mécanisme de fonctionnement et la valorisation des obligations, le mécanisme de fonctionnement et la valorisation des actions.

Ce cours traite les critères de choix d'investissement, l'évaluation des obligations et des actions, la mesure des risques, les marchés financiers, l'évaluation d'entreprise, le crédit-bail ainsi que la planification financière à court terme.

This course deals with commercial banks' financial statements, International Financial Standards, the evaluation of banks' returns and risks, asset and liability management, the cost of funds and the measurement of reserves and liquidity, the management of security portfolio and bank capital.

This course deals with the investment theories used to implement the investment process. It illustrates the range of considerations in managing investment portfolios supporting particular liabilities and goals such as risk aversion, capital allocation, index models, behavioral finance and industry analysis and portfolio performance evaluation.

Ce cours traite les marchés interbancaires et les taux d'intérêt, les marchés primaires et secondaires monétaires et des actions, les placements par les intermédiaires, la gestion des positions de taux, les contrats d'échanges, les contrats à terme ferme et d'options sur les marchés organisés.

Ce cours propose une vision globale de la finance internationale imbriquant les marchés de capitaux (change, actions, titres à revenu fixe, matières premières, dérivés), les banques et les entreprises multinationales (gestion des risques: change, taux d'intérêt, crédit, prix des matières premières; financement des exportations et des investissements; politique financière et gestion de la trésorerie internationale).

This course deals with the ways in which risks are quantified and managed by financial institutions. Among the topics covered are the nature of financial institutions and their regulation, interest rate risk, Value-at-Risk, market risk, credit risk, operational risk, liquidity risk, and the credit crisis of 2007.

This course deals with a wide range of models that can be successfully implemented using spreadsheets. The models range across the complete spectrum of finance including equities, equity options and bond options, spanning developments from the early fifties to the late nineties. The models are implemented in Excel spreadsheets, complemented with functions written using the VBA language within Excel. The resulting user-defined functions provide a portable library of programs with more than sufficient speed and accuracy.

Advanced Organizational Behavior is arguably the most exiting area within the field of business. The value of the human factor as a major resource in organization is gaining increasing importance in managing organization. The major technological changes that have occurred within the past few years continue to accelerate and no ends appear in sight, not to exclude the affectation of the economic crisis on the behavior of the global mass.

This course provides a general knowledge that applies to international business transactions in the global political legal environment. It studies the interrelationships among laws of different countries and their legal effects on individuals and business organizations. Topics include agency agreements, international contracts and administrations, regulations of exports and imports, technology transfers, regional transactions, intellectual property, product liability, and legal organization.

The course aims at teaching students how to draft international agreements to protect and further their clients' interests and benefiting all parties involved. The instructor coaches them through well-structured international agreement, with an emphasis on clarity and unambiguity of the terms. It highlights and reviews sample language that may be included in various provisions of international agreements, including assignments of contracts and liabilities, the parties' representations, warranties, precedents, indemnities and choice of law for dispute resolutions. It also explains international contracts' provisions from a comparative perspective and uses clauses in English, Arabic and French.

This course is designed to familiarize law students with the principles of corporate finance. Whether negotiating a merger agreement, acquisition or divestiture, rendering a fairness opinion, preparing for an appraisal hearing, litigating securities class action or derivative suits, issuing new securities, taking a private firm via an LBO or public via an IPO, corporate lawyers' role is essential. This course will also address corporate restructuring, venture capital, private equity and tax issues, write the bylaws and compensation agreements for partnerships or closed corporations.

The focus of this course is on taxation law and policy from an international and comparative viewpoint, looking at international implications of tax policy and international fiscal law, with an emphasis on double taxation agreements. It will cover also advanced issues in taxation, including issues of tax policy and the methods of analysis of tax policy, tax and fiscal engineering etc.

Students are introduced to international business law as it affects business activity: Principles of the law relating to international agreements, sales, trade, agency relationships, agency distribution, licensing and franchising. Commercial papers, dispute resolution methods and sales are discussed and analyzed through a comparative perspective (Common Law, Civil Law and Islamic Law). The course handles cases and problems.

The course resolves around how public officials make strategic decisions to partner with the private sector motivating the latter to participate as a partner; how such a partnership should be managed from a legal and business points of view. Students will acquire a robust analytical framework for understanding public-private partnerships. Emphasis will be on risk management and on the private sector's role in the partnership's structure and mission. Case studies are offered to students to identify successes, failures and missed opportunities between public and private value to build sustainable and successful partnerships.

Alternative Dispute Resolution (ADR) refers to a variety of dispute resolution processes where a neutral party assists the disputing parties in resolving their dispute. The course covers processes and techniques which act as means for disagreeing parties to come to an agreement short of litigation. Topics include: Negotiation, Conciliation, Mediation, and Arbitration, as well as the issues raised as these processes are combined, modified and applied. After successfully completing the course, the student becomes familiar with the ADR Models for solving disputes and provided with a clear and authoritative explanation of their law and practice.

Advanced Organizational Behavior is arguably the most exiting area within the field of business. The value of the human factor as a major resource in organization is gaining increasing importance in managing organization. The major technological changes that have occurred within the past few years continue to accelerate and no ends appear in sight, not to exclude the affectation of the economic crisis on the behavior of the global mass.

This course is essential for future HR managers as well as human resource specialists. It covers the communication skills and the processes through which human resources are managed and developed, providing students with a practical framework to apply to the organizational context. The course focuses on issues such as performance management and measurement, strategic reward systems, the learning organization and managing knowledge for strategic advantage, self-assessment exercises and encouragement of criticism. It successfully integrates HR strategy with the overall business strategy.

تعالج هذه المادة العلاقات التي تسود بين العمًال وقانون العمل مرتكزة على ردم الهوة بين القانون وبين العلاقات الإنسانية، وهي تأخذ بعين الإعتبار بدء العلاقة ومسيرتها وكيفية تجنب الأخطاء والنزاعات القانونية، وتعمل على تسليط الضوء على المسائل الأساسية التالية: التمييز على أساس العمر، التحرش في أماكن العمل، حماية المعلومات، عدم الكفاءة، الإنضباط والشكاوى، الصرف ومحاكم العمل، المساوة في الأجور، الصحة والسلامة ، الأمومة وحقوق الولدين، التمييز العنصري والديني، ظروف العمل ومواقيته، كما تتطرّق الى مبادىء العمل والضمان الإجتماعي لجهة الحقوق والموجبات والإشتراكات وعلاقة الإشتراكات بالضريبة على الرواتب والأجور.

The course focuses on encouraging in the continuous improvement of business processes and of individuals' skills, behavior and contributions. It will provide students with information on managing performance, performance measurement, performance indicators, objectives setting, HR Metrics, SMART objectives, performance improvement, performance reviews, performance appraisal, feedback, self-appraisal, team appraisal, appraisal training and other related issues.

This course focuses on the resourcing of organizations with people, to achieve a balance between academic rigor and practitioner relevance. Talent management is an essential management practice, as it covers a multitude of areas, such as information on career management and development, career planning, human resource planning, promotion and secondment, succession planning, talent audits, talent for competitive advantage, talent pools and other.

Business is changing at break-neck speed, so managers must be increasingly active in reorganizing their firms to gain competitive edge. Organizational Theory, Design, and change continue to provide students with the most up-to-date and contemporary treatment of the way managers attempt to increase organizational effectiveness. This course also details contemporary concepts covering stakeholders approach to organizations with recent development in organizations structure, product teams, outsourcing and transaction cost theory.

Management Support Systems (MSS) are playing increasingly important roles in the business world. This course is a general introduction to the managerial and technical aspects of such systems. The course explores the area of Decision Support Systems (DSS) and investigates the fundamental techniques associated with them such as Data mining, artificial intelligence and neural networks, text and web mining etc. Students will learn about the frameworks for decision support and Business Intelligence (BI) systems, modeling/analysis, data warehousing fundamentals, Business Analytics, Data Visualization and Group Support Systems. The characteristics, capabilities, classifications, and components of DSS are also discussed.

Après un aperçu sur les notions essentielles du droit commercial, ce cours traite les règles juridiques applicables aux logiciels et à l'audit informatique. L'utilisation des logiciels dans les transactions et les paiements électroniques, dans les secteurs privé (e-business) et public (e-government), soulève un problème de preuve électronique et peut faire l'objet d'un contrat informatique ou d'un acte incriminé par la loi. L'informatique permet aussi de diffuser en ligne des informations sur un réseau et de traiter des données à caractère personnel. Elle est aussi à la base d'Internet qui suscite beaucoup de controverses juridiques. Ce cours va aborder tous ces points et poser les problèmes de la forensique.

Ce cours présente l'essentiel des théories du management et de marketing en inscrivant les concepts de base dans la réalité des gestionnaires d'aujourd'hui. Il s'articule autour des fonctions traditionnelles du management, des principes de marketing, des stratégies de marketing-mix et du comportement de consommateur.

This course introduces students to skills and knowledge that assist to understand people from many cultures working together, competing against one another, or trying to cope with one another's differences. It, also, helps them to learn about the strengths, weaknesses, and strategies of competitors from anywhere in the world as well as to know when and how to adapt their organizational practices to accommodate local situations.

The aim of this course is to capture what makes projects successful and how the people who lead successful projects do it. Topics covers tools and keys used to project success. The system development life cycle will be drawn and deeply analyzed. Majors topics to be treated: concept of a project, analysis & design, development, transition to development, scope, time estimation and management, cost estimation, cost tracking, and procurement management, reducing risk, defining and delivering quality, teamwork, integration, etc.

The course integrates the relevant dynamic components of all the functional areas of management. Emphasis is put on strategy formulation and implementation. Decision simulation models for strategic global planning are analyzed and applied.

The course is designed to give the student an insight of Information Age within the context of Enterprise systems. It further incorporates advanced database design and normalization as applicable to such systems. Other topics encompass the central role of strategic and operational initiatives in such areas as E-Commerce, Supply Chain Management (SCM), Customer Relationship Management (CRM), Enterprise Resource Planning (ERP) and Knowledge Management (KM).

Across this course we will overlay a compilation of treatises which address risk assessments, metrics, security governance, emerging threats, standards, physical security and business continuity, and a plethora of technology issues including application controls, network security, virus controls and hacking.

This course explores the fundamental concepts of e-business and e-Marketing. Students will learn how to build an e-business and e-marketing models. Topics covered are E-Business models, Online Monetary Transactions, Internet Security, Wireless Communication, Internet Marketing, Affiliate Programs, E-customer Relationship Management, Globalisation, Social and Global issues, Accessibility. A case of studies concerning online banking, and building an online store will be covered.

The course covers basic concepts involved with the management of technology in an organizational setting. The course will animate discussion of the relationship between innovation and strategic planning, fostering creativity and innovation in an organization, and issues in implementing innovative ideas within organizational structures. Text, readings, short case studies, and guest speakers are used as presentational media. Term project required.

Ce cours est un cours de référence pour comprendre le marketing et ses applications dans les entreprises. Il permet de présenter et de comprendre les différents concepts et outils du marketing ainsi que leurs applications grâce aux nombreux cas d'applications et questions de réflexions présentés. C'est un cours nécessaire pour comprendre et savoir développer les stratégies marketing adéquates et surtout bien savoir gérer leur implémentation.

The course is intended to provide graduate level students with a managerial understanding of consumer behavior. It presents comprehensive description of the various concepts and theories that have been determined useful for understanding consumer behavior, leading to the development of the ability to apply consumer behavior knowledge to social and regulatory issues as well as business and personal issues.

This course presents to students a current and comprehensive view of retail management. It provides a strategic, decision-making approach that illustrates how retailers must plan for, and adapt to, today's changing and complex retail environment.

Ce cours offre une synthèse des concepts les plus récents en matière de fidélisation client, de stratégies relationnelles et de datamining et prend soin d'en présenter les dimensions opérationnelles. Il permet donc aux étudiants une lecture analytique et opérationnelle de la gestion de la relation client ou CRM.

Marketing research helps companies stay competitive and avoid the high costs associated with making poor decisions based on unsound information. Advanced marketing research will help graduate students familiarize themselves with various modern techniques and concepts applied in marketing research and to understand their practical application in today's managerial decision making process.

The focus is on the Powers of government under the Constitution of Lebanon; Government role and authority (e.g., legislation, taxation and regulations); relations between ministries, Muhafazats and municipalities; limitations on governmental authority by virtue of the distribution of powers theory; rights of citizens; the nature of due process and the equal protection of the law for the citizen civil rights and freedoms.

Highlight the issues/problems government should address because of the individual and collective needs of the citizens e.g. social, economic, health, education, employment... Reforms may demand the creation of new programs, the modification of existing ones, or the termination of some current stagnant policies. The focus is on how to best serve the citizens by effectively identifying the problems, formulating solutions, selecting the proper implementation's means and critically evaluating the outcome.

Administrative law is the study of the legal relationship of government agencies to the legislature, the courts, and private parties, the probing into the legislative, legal, and political aspects of government "regulating" in the public sector. It also examines the administrative process, rules and laws; political and social conflicts; inspections and investigations, administrative hearings, rules of evidence, presumptions, burden of proof, formal and informal actions, methods of obtaining justice.

The ability of public officials to manage budgets, distribute resources and predict costs is crucial to a community's well-being. This course gives students a solid basis in the concepts, terminology and techniques in the art and science of public sector budgeting and financial administration. Students will research, analyze various approaches to public budgeting and revenue planning evaluate fiscal activities in governmental units, while gaining "hands-on" budget preparation and presentation experience as well as understanding growth rate, inflation and forecasting techniques.

The focus is on policy implementation and evaluation of success/failure. The emphasis will be exclusively on strategies for successful implementation of policy solutions, and on mechanisms for evaluating program success. Methods and models are studied from a variety of perspectives especially the cost-benefit analysis. It highlights how government agencies are being challenged to reinvent, deregulate or regulate, privatize, create value through performance tests and measures through modern evaluation and measuring techniques.

This course provides students the ability to ethically, politically, legally and socially, systematically evaluate controversial public policy issues: accomplishments and costs. Topics include involving the private sector, the analysis of environmental policy, health care, social welfare, consumers 'rights, security, economic planning, regulatory agencies,, humanitarian crises, and collective responsibility; setting up strategies as it considers the pervasive interaction between government and all aspects of public and private regulations and applications.

L'objectif de ce cours est de familiariser les étudiants de Master avec le raisonnement de base en statistiques, et de fournir un fondement pour eux sur les principes et les méthodes statistiques fondamentaux. Ce cours couvre la Statistiques Descriptive et les Lois de Probabilité, la Corrélation et la Régression, et la Statistique Inférentielle. Il envisage également l'utilisation des méthodes quantitatives utilisées dans la résolution des problèmes de décision d'affaires, tels que la Programmation Linéaire et l'Analyse de Sensibilité, les problèmes de Transport et l'Affectation, et la théorie des Graphes.

Ce cours traite les problèmes réels de management en vue d'une prise de décision optimale en utilisant les techniques de la Recherche opérationnelle; comme la programmation dynamique et entière, files d'attente, et chaînes de Markov. Il introduit le concept de simulation et de jeu d'entreprise comme outil de prévision et de décision. Il accorde une attention particulière à la formulation du modèle, l'utilisation de logiciels disponibles et l'interprétation des résultats.

Ce cours aide les étudiants de Mastère à construire et à développer leurs projets de mémoire ainsi que leurs dossiers de recherche. It sert encore à préciser les différentes étapes et méthodes de l'investigation scientifique avec une attention particulière à la manière d'analyser les résultats; l'accent est mis aussi sur les méthodes d'analyse informatisée à l'aide de SPSS.

Ce cours permet de dresser un état des lieux des enjeux et des évolutions de la logistique et du Supply Chain Management,  qu'il s'agisse des logistiques industrielles ou des logistiques de distribution : délocalisation, externalisation, spécialisation des unités de production, post et pré-manufacturing, prise en compte du développement durable, évolution des stratégies commerciales des distributeurs...Il propose ainsi aux étudiants des solutions à mettre en œuvre sur le marché professionnel.

Contenir, protéger, participer au produit, véhiculer un message sont les quatre fonctions de base de l'emballage. Conservation, distribution, alerte, attribution, information, positionnement et service sont les sept fonctions marketing du packaging. Ce cours présente la conception, la réalisation, la législation, la gestion et le service de l'emballage. Indispensable !
Il propose aussi une démarche claire pour concevoir une installation de stockage et de préparation de commandes rationnelle et performante ou pour améliorer un magasin existant.

Gestion logistique, production flexible, mondialisation, développement durable, toutes ces tendances économiques contemporaines s'appuient sur le fonctionnement d'un système puissant et efficace de transport de marchandises. Ce cours présente les principales composantes du système et dresse un panorama complet du transport. Il décrit de façon concrète la nature du transport, la mobilité des marchandises, la production, l'organisation et les techniques du transport, la gestion du système de transport avec en particulier les relations entre le transporteur et le chargeur, le rôle des pouvoirs publics.
Il cible également les compétences de la gestion import/export au sein d'une société de commerce pour réaliser ses objectifs stratégiques : importation - politique d'exportation, commerce international; documentations, procédures et pratiques; douane; incoterms; tarifs douaniers.

This course is designed to develop skills, knowledge and an advanced understanding of the principles and practice of Procurement and Contract Management. The main topics such as negotiation techniques, supplier evaluation and selection, price determination, purchasing ethics… will be on the role and function of purchasing in the Logistics Management Process.