esc montpellier course syllabi groupe sup de co ... - HUBRUSSEL.net

Montpellier Business School 

ESC Montpellier Course syllabi 

ESC MONTPELLIER 

COURSE SYLLABI 

GROUPE SUP DE CO MONTPELLIER 

MONTPELLIER BUSINESS SCHOOL 

2008 2009 

GSCM – Montpellier Business School – ESC Programme course syllabus - 20082009 

Page 1 / 122

ESC Montpellier Course syllabi 

Table of content 


Page 2 / 122 

Mission and Core values ................................................................................................................................ 3 

The ESC Program........................................................................................................................................... 4 

Academic Curriculum .................................................................................................................................... 5 

TABLE OF CONTENT 

ESC Montpellier First year courses ...................................................................................................8 

Computing skills (INF312ESC) ..................................................................................................................... 9 

Financial and general accountings (CGF311ESC)......................................................................................... 12 

Business Law (DAF311ESC)......................................................................................................................... 16 

Marketing Basics and markets analysis (MKT311ESC)............................................................................... 19 

Project Management (IMP312ESC)............................................................................................................... 22 

Techniques of sale (TVE311ESC) ................................................................................................................. 25 

Economic Geography (GEO311ESC)............................................................................................................ 28 

New technologies and Oral and Written Communication (INF311ESC)....................................................... 31 

Promethée Project (PP311ESC & PP321ESC) .............................................................................................. Erreur ! Signet non 

défini. 

Financial diagnosis (AFI321ESC).................................................................................................................. 34 

Accounting Implementation (CAP321ESC) .................................................................................................. 37 

Management Accountings (CGE321ESC) ..................................................................................................... 40 

Labour Law (DRT321ESC) ........................................................................................................................... 44 

Firm Taxation (FIS321ESC) .......................................................................................................................... 48 

Introduction to Management (IMP321ESC) .................................................................................................. 52 

Information and Communication technologies (ICT ) Rules and ethics (INF321ESC) ................................. 55 

History of religion and cultural behaviour (HRC321ESC) ............................................................................ 58 

Marketing Mix and marketing decisions (MKT321ESC) .............................................................................. 63 

ESC Montpellier Second year courses...............................................................................................67 

Management Control (CDG411ESC)............................................................................................................. 68 

International labour law (DIT411ESC) .......................................................................................................... 71 

International Business Law (DIA411ESC) .................................................................................................... 74 

Media communication and sales promotion (COM411ESC)......................................................................... 77 

IS Management and ICT (NTI411ESC)......................................................................................................... 80 

Marketing Implementation (MKA411ESC)................................................................................................... 83 

Human Resources Management (GRH411ESC)............................................................................................ 86 

Organisations Management (MGO411ESC).................................................................................................. 89 

Process Management (MPR411ESC)............................................................................................................. 93 

Corporate Accountings (CSO421ESC) .......................................................................................................... 96 

Finance (FIN421ESC).................................................................................................................................... 99 

Negotiation (NEG421ESC)............................................................................................................................ 103 

International Marketing (MKI421ESC) ......................................................................................................... 107 

E-Business (EBU421ESC)............................................................................................................................. 111 

Economic Geography (GEO421ESC)............................................................................................................ 115 

Ethics, culture, and business behaviors (CECA421ESC)............................................................................... 118

ESC Montpellier Course Syllabi 

Mission and Core values 


Page 3 / 122 

MISSION AND CORE VALUES 

“GSCM-Montpellier Business School educates motivated students to become socially responsible managers endowed with an entrepreneurial 

spirit and able to adapt rapidly to local, national and international business contexts.” 

In the accomplishment of this mission, we are committed to… 

Giving access to motivated students onto both undergraduate and graduate educational programs. Providing students with a high-quality 

educational experience in preparation for the competitive business world (including oral and written communication, problem solving and critical 

thinking), the application of knowledge and skills to emerging issues, technologies, and professional practices; 

Increasing the accessibility of our educational programs to French students, but also to international students in order to develop a deeper 

appreciation for diversity in the global market place; 

Providing students with high quality undergraduate and master’s programs embodied in responsive curricula; 

Delivering an interactive educational experience that makes students the center of teaching and learning and able to adapt to local, regional 

and international business contexts; 

Viewing faculty research as essential elements of high-quality instruction and student learning; 

Recognizing that the student experience, outside of the classroom, is an important contributing factor in the personal development of individual 

students; 

Collaborating with alumni, business environment, and other external communities; 

Preparing students for successful professional careers and a lifetime of ethically and socially responsible business management for the greater 

good of the local and global community. 

The Mission of the School is supported by the core values as delineated hereafter : 

We value global responsibility standards. The faculty, staff, and administrators value honesty, integrity, and dignity in our interactions 

with colleagues and students and seek to act in accord with the highest standards of professional ethics at all times. For these reasons, we have 

decided to follow the principles of the United Nations Global Compact. 

We value our students. As faculty, staff, and administrators, we welcome the responsibility of working with students to facilitate their 

learning in a high quality educational environment which facilitate the continuing process of gaining skills, information, knowledge and 

understanding through both individual and shared discovery. 

We value the educational process. As faculty, staff, and administrators, we welcome the responsibility to develop and deliver high quality 

educational programs to students of GSCM. 

We value the process of research and scholarship. As a business school, we are dedicated to the discovery, understanding, advancement 

and application of shared knowledge through relevant and valid research. We are also involved in the process of solving important business 

problem and to disseminate this knowledge through teaching, intellectual contributions, and student service. 

We value the communities we serve. Consistent with our heritage as part of the Chamber of Commerce of Montpellier, we recognize and 

appreciate the contributions that the region of Languedoc Roussillon makes to the GSCM school in terms of students, resources, and 

opportunities for business to hire responsible manager as well as personal growth for each student. As faculty, staff, and administrators, we 

seek to explore opportunities to share beliefs in the core values, purpose and mission of the GSCM in order to work cooperatively and 

disseminate knowledge to people in the local community. 

We value continuous improvement in all areas. We seek opportunities to update and improve our current educational programs and to 

develop new ones. In addition, we encourage faculty and staff to engage in activities designed to fully develop their professional talents and 

skills with training and a mobility program. The School’s pride in delivery programs of the highest academic quality is shown in our dedication to 

continuous reviewing of all aspect of our academic activity resulting in adjustments made where and when appropriate.


The ESC Program 

GENERAL OVERVIEW: 

Page 4/122 

THE ESC PROGRAM 

The ESC program leads to a Master degree (graduate, entitled “DESCM”) through a Bachelor degree (undergraduate). This program is open to 

candidates who have completed a two year preparatory studies course or completed a minimum of two year higher-education course. 

The ESC program is a four-year program based on business and management disciplines 

Year 1: (Undergraduate level) General teaching courses on management + work discovery internship (two months). 

Year 2: (Undergraduate level) Study one year abroad, in one of the partner universities4: enhanced teaching courses on management 

disciplines + three months internship (not compulsory). Award of the Bachelor Honours in Science of Management (“BScM Hons”). 

Year 3: (Graduate Level) Strategic decision making teaching courses (four months) + one year work experience (nine to 12 months). 

Year 4: (Graduate Level) Specialisation teaching courses (two months) + specialisation internship (minimum of six months). 

ORGANISATION OF STUDIES 

Within these four years, there are two types of training course organization adapted to the situation of students: 

Classical schedule: A four-year full time program for students devoting their time to their training program. 

ESC Apprenticeship schedule: A three-year work-study program that is organized as follows: 15 days within the company and 15 days at school 

during the course semesters, full time within the company during other periods. The one year work experience (Year 3 of the classical 

schedule) is abolished and compensated by the time spent within the company during the three years).

1RST YEAR 


Academic Curriculum 

Page 5/122 

CODE COURSE SEM CREDITS 

ACADEMIC CURRICULUM 

COURSE 

HOURS 

INF312ESC Computing skills 1 1 12 2 

CGF311ESC Financial and General Accountings 1 3 30 2 

DAF311ESC Business Law 1 2 20 2 

MKT311ESC Marketing basics and markets analysis 1 4 32 2 

IMP312ESC Project Management 1 2 20 2 

TVE311ESC Techniques of sales 1 3 24 2 

GEO311ESC Economic Geography 1 3 30 2 

INF311ESC New Technologies and written and oral communication skills 1 2 20 2 

PP311ESC Business Project (Prométhée) 1 1 14 0 

LV1311ESC Language 1: English – Management 1 1 3 27 2 

LV2311ESC Language 2: (Spanish – German – Italian) – Management 1 1 3 27 2 


Total 1rst semester 1 1 30 283 22 

AFI321ESC Financial analysis 2 2 20 2 

CAP321ESC Accounting Implementation 2 1 16 2 

CGE321ESC Management Accountings 2 3 30 2 

DRT321ESC Labour Laws 2 1 15 2 

FIS321ESC Firm taxation 2 1 16 2 

IMP321ESC Introduction to Management 2 1 15 1 

INF321ESC New Technologies and Ethics 2 1 8 1 

HRC321ESC History of Religions and cultural behaviours 2 2 20 2 

MKT321ESC Marketing mix and Marketing Decisions 2 3 44 2 

PP321ESC Business Project (Prométhée) 2 2 16 0 

SP1321ESC Employment Seminar 1 2 0 2 0 

LV1321ESC Language 1: English – Research Methodology 1 2 3 27 2 

LV1322ESC Language 1: English – Management 2 2 3 27 2 


EG321ESC General Examination 2 4 0 4 

Total 2nd semester 2 30 283 26 

TOTAL 1rst year SEM 1+2 60 566 48 

EXAM 

HOURS

SECOND YEAR 



For student following the classical schedule and not involved in one of our partner university program : 


COURSE 

HOURS 

Page 6/122 

CDG411ESC Management Control 1 3 30 2 

DIT411ESC International Labour Laws 1 2 16 2 

DIA411ESC International Business Laws 1 2 16 2 

COM411ESC Media Communication and sales promotion 1 3 30 2 

NTI411ESC IS management and NICT 1 3 30 2 

MKA411ESC Detailed Marketing 1 3 30 2 

GRH411ESC Human resources management 1 3 30 2 

MGO411ESC Organisations Management 1 3 30 2 

MPR411ESC Process Management 1 2 20 2 

LV1411ESC Language 1: English 1 3 26 2 

LV2411ESC Language 2: (Spanish – German – Italian) 1 3 26 2 


CSO421ESC Corporate Accountings 2 2 16 2 

FIN421ESC Finance 2 3 30 2 

NEG421ESC Negociation 2 3 30 2 

MKI421ESC International Marketing 2 3 30 2 

EBU421ESC E-business 2 3 30 2 


CECA421ESC Ethics, Culture and Business Behaviours 2 3 30 2 

SP2421ESC Employment Seminar 2 2 0 6 0 

LV1421ESC Language 1: English 2 3 24 2 

LV2421ESC Language 2: (Spanish – German – Italian) 2 3 24 2 

EG421ESC General Examination 2 4 0 4 


TOTAL 2nd year 60 534 44 

EXAM 

HOURS



Page 7/122 

Second Year 

Program for visiting students, coming from partner universities (French as foreign language is taken either during the first or the second 

semester, according to the date of arrival in Montpellier) 


COURSE 

HOURS 

CDG411ESC Management Control 1 3 30 2 

DIT411ESC International Labour Laws 1 2 16 2 

DIA411ESC International Business Laws 1 2 16 2 

COM411ESC Media Communication and sales promotion 1 3 30 2 

NTI411ESC IS management and NICT 1 3 30 2 

MKA411ESC Detailed Marketing 1 3 30 2 

GRH411ESC Human resources management 1 3 30 2 

MGO411ESC Organisations Management 1 3 30 2 

MPR411ESC Process Management 1 2 20 2 

FLE411ESC Business French 1 6 104 2 


CSO421ESC Corporate Accountings 2 2 16 2 

FIN421ESC Finance 2 3 30 2 

NEG421ESC Negociation 2 3 30 2 

MKI421ESC International Marketing 2 3 30 2 

EBU421ESC E-business 2 3 30 2 


CECA421ESC Ethics, Culture and Business Behaviours 2 3 30 2 

CECA422ESC 

Ethics, Culture and Business Behaviours - 

dissertation 2 10 0 

FLE421ESC Business French 2 6* 104* 2 


TOTAL 2nd Year 60 532 34 

EXAM 

HOURS




FIRST YEAR COURSES 

Page 8/122


Computing skills (INF312ESC) 

INTRODUCTION AND OBJECTIVES 


Page 9 / 122 

COMPUTING SKILLS (INF312ESC) 

COURSE PURPOSE AND OBJECTIVES 

The primary objective of this course is to provide the basis of office automation software to students. Through Examples and exercises of 

problem solving, students will learn and apply methods and tools. 

Course Contribution to conceptual learning and Problem solving skills 

Students will be taught an overview of information systems (I.S.) and the basis of principal office automation software. Best practices will be 

encouraged while solving most current problems through exercises, supervised or in a continuous learning framework. This course will raise 

student's awareness about I.S. issues. 

Course Contribution to global responsibility 

Understand the necessity of global responsibility in the ICT (Information & Communication Technologies) field 

COURSE DESCRIPTION 

Introduction to best practices using their laptops, software and hardware, the school's infrastructure (networks, Web access, e documentation); 

Main office automation soft wares basis: Excel, PowerPoint 

COURSE MATERIAL 

Students have access to the e-learning platform to download the slideshows presented in class. They benefit from complementary information 

available on-line such as C2I (Computing and Internet certificate) on-line materials (Bachelor level). 

Students also have access to the online library to read the textbooks or chapter due for each session. 

They benefit from additional information available on line and in the library. 

The main materials used in this course are the following: 

The following slides presented and discussed in class are available in digital format on the e-learning platform: 

introduction to the course / the school's computer infrastructure 

micro computers 

COURSE CONTENT AND TIMETABLE 

Session Topic Duration Obligatory readings and pre-course homework 

1 Introduction to the course / I.C.T. & global responsibility 

Good practices for windows / Networks / Security 

2h Windows users’ guide 

Access to C2I Platform 

2 Excel (1) : introduction & first use 2h Excel users’ guide 

3 Excel (2) : formulas & graphics 2h Continuous assessment (on line exam) 

4 Excel (3) : specific formulas 2h 

5 Excel (4) : application example 2h DPAS on the e-learning platform 

6 PowerPoint: good practices, slideshow conception. 2h PowerPoint user’s guide 

Total duration 12h



TEACHING APPROACH/ INSTRUCTIONAL METHODS 


Page 10/122 

A WORD OF ADVICE 

To prepare for each session, students have to read the slides that will be presented in class, as well the chapters indicated as obligatory 

reading. They will also have to finalise the required homework and to hand it in at the specified deadline. 

During the class, students must actively participate to the discussions of theoretical concepts and examples, giving their motivated opinion. 

They also have to get involved in analysing and solving the exercises presented and discussed in class. An active contribution from students will 

enrich the pedagogical process, providing additional information to the issues presented and discussed in class. 

ASSIGNMENTS 

There are two types of assignment: 

- Pre-course homework (DPAS): Pre-course homework have to be prepared and handed in via the e-learning platform. They will be 

mainly based on questions controlling acquisition of practical concepts. 

- Continuous assessment: During session #3, a continuous assessment will be realized through the e-learning platform. It will be 

mainly based on questions controlling acquisition of theoretical concepts. 

EXAMS 

The final exam requires students to demonstrate their knowledge of best practices and their problem solving skills 

Type of evaluation : A basic management issue has to be solved using office automation tools. 

Duration :2 hours 

Language : The exam has to be written in French. 

Students can access Internet or any other information during the exam. Time limitation will be an indicator of their skills. The more they will 

know and the best know-how they will have, the faster they will succeed in the completion of the case. 

Foreign students from countries that not have French as official language are allowed to use a hard copy dictionary (which provides a 

translation from their native language to French) during the exam. 

EVALUATION 

The evaluation method used in this course will assess students’ ability to solve basic management issues using office automation tools and the 

acquisition of theoretical concepts and responsibilities relevant to these issues. 

Type of assessment Weight 

Presence to lectures and seminars and pre-course homework (DPAS) 20% 

Continuous assessment 30% 

Final exam 50% 

Total 100% 

SUPPLEMENTARY READINGS 

No supplementary readings required 

ACADEMIC FRAUD 

Academic fraud is an act by a student, which may result in a false academic evaluation of that student or of another student. Without limiting 

the generality of this definition, academic fraud occurs when a student commits any of the following offences: 

Commits plagiarism or cheating of any kind. 

Submits a work of which the student is not the author, in whole or in part (except for duly cited quotations or references). Such work may 

include an academic paper, an essay, a test, an exam, a research report, and a thesis, whether written, oral, or in another form.




Page 11/122 

Presents research data, which has been falsified or concocted in any way. 

Attributes a purported statement of fact or reference to a source which has been concocted. 

Submits the same piece of work or a significant part thereof for more than one course, or a thesis or other work which has already been 

submitted elsewhere, without written authorization of the professors concerned and/or of the academic unit concerned. 

Falsifies an academic evaluation, misrepresents an academic evaluation, uses a forged or falsified academic record or supporting document, or 

facilitates the use of a falsified academic record or supporting document. 

Undertakes any other action for the purpose of falsifying an academic evaluation.



Financial and general accountings (CGF311ESC) 


Page 12/122 

FINANCIAL AND GENERAL ACCOUNTINGS (CGF311ESC) 


The primary objective of this course is to explore the financial and accounting dimension of management problem solving and decision making. 

The course gives students a useful technical and theoretical background. To enhance students’ professional capabilities and to prepare them for 

the future changes in knowledge and practices, another objective of this course is to give them an understanding of the dynamic of the current 

accounting environment (institutions, functions, evolution of the regulation and incentives structures and mechanisms) and of the impact of the 

globalization of the financial markets on the accounting world. Students should be able to apply their technical and environmental knowledge to 

the specific situations that may come up in their future careers. As future decision makers, and potentially insiders, students are also concerned 

with ethics and citizenship issues. This course will contribute to develop students’ awareness and their ability to analyse and interpret an 

accounting and financial decision in terms of social responsibility and ethics. By assimilating all this information, students will acquire some skills 

needed to explain and defend their decision. Finally, they are expected to implement a self-learning process that will contribute to their 

autonomy in updating their knowledge for the future. 

Course contribution to be technically competent 

The main part of this course learning process is devoted to the acquisition of techniques through required readings and exercises (in and 

outside of classroom). Detailed pedagogical notes are the main material for the course and reference textbooks are a supplementary reading 

and a source of additional Examples for better understanding of the material. 

Course contribution to be sensitive to global constraints in decision making 

Students should realize that they should provide a rigorous and technically correct information, but this information alone won't make any 

decision. It has to be plugged in a decision process which might take into account various constraints (evolution of the accounting 

regulation...). 

Course contribution to be analytically competent 

Decision making is not reduced to mechanical process. This is a complex process where lots of influences interact. Thus, students must 

understand those influences to choose the right approach to solve decision making problems, to adopt a global strategy to manage a profit or a 

loss (with options allowed by French regulation) and, almost all, to interpret the consequences on financial statements. 

Course contribution to be effective in written communication 

The pedagogical approach adopted in this course encourages students to participate with their opinions, experiences and comments to the 

discussions developed around technical competences, practical Examples or case studies. Students will have to use written communication 

during their course work and evaluation: a given result in accounting might be a single number – nevertheless, students are required to be able 

to provide with a complete report, including a precise summary of calculation process and synthesis of problem and proposed solution. 


The course will combine the presentation of theoretical concepts with practical exercises and case studies, in order to familiarise students both 

with the theoretical and practical aspects of accounting. 

The course comprises the following themes: profit and loss account, balance sheet, the accounting information system, the accounting 

conventions, the evolution of the accounting regulation, the recording process of trading transactions (the recognition of revenues and 

expenses, VAT, salaries and wages…), accounting specific transactions (investment in fixed assets, financing) and their influence on financial 

statements. 


Students have access to the e-learning platform to download and prepare the courses and the slides presented in class and to prepare the 

homework due for each session. They can access an electronic forum to ask questions and receive answers from the professor. 



The main material used in this course are the following: 

The detailed pedagogical notes: The detailed pedagogical notes have to be read in advance for each class session. They are available in a 

digital format, on the e-learning platform. 

The textbooks. It is not compulsory to read them. 

« DCG 9 - Introduction à la comptabilité : Manuel complet, applications et corrigés », Béatrice et Francis Grandguillot, 2007 

« Comptabilité générale : Principes généraux, opérations courantes, opérations de fin d'exercice 11ème édition », Béatrice et Francis 

Grandguillot, 2007 

« Exercices de comptabilité générale avec corrigés détaillés 5ème édition », Béatrice et Francis Grandguillot, 2007 

« L'essentiel des opérations courantes en comptabilité générale », Béatrice et Francis Grandguillot, 2006 

« Premiers pas en comptabilité financière », Jean-Guy Degos & Amal Abou Fayad, 2003




Page 13/122 

Additional materials: A number of exercises, case studies and DPAS have to be read and prepared in advance for each class session. They are 

available in a digital format, on the e-learning platform. 


Session Topic Duration (h) Obligatory readings and pre-course homework 

(reading in italics are not obligatory) 

1 

2 

3 

4 

5 

6 

7 

8 

9 

General course presentation 

Introduction to social responsibility and ethics 

Balance sheet, profit and loss account, financial 

statements. 

Exercises and/or case studies : Balance sheet, profit 

and loss account, financial statements. 

The accounting information system (double entry 

bookkeeping, accounts : debit/credit, ledger, trial 

balance) 

Exercises and/or case studies : The accounting 

information system (double entry bookkeeping, 

accounts : debit/credit, ledger, trial balance) 

The value added tax : definition, principles, 

accounting aspects, impact on financial statements 

Exercises and/or case studies : The value added tax 

: definition, principles, accounting aspects, impact 

on financial statements 

Process of recording trading transactions. Impact on 

financial statements. 

Exercises and/or case studies: Process of recording 

trading transactions. Impact on financial statements. 

10 Salaries and wages. Impact on financial statements. 2 

11 

12 

13 

Exercises and/or case studies: Salaries and wages. 

Impact on financial statements. 

Process of recording specific transactions: 

investment in fixed assets and impact on the 


Exercises and/or case studies: Process of recording 

specific transactions: investment in fixed assets and 

impact on the financial statements. 

14 Financing and impact on the financial statements. 3 

15 Revision : Case study 2 

Total duration 30 

1 Slides 

2 

2 

2 

2 

2 

2 

2 

2 

2 

2 

2 

Pedagogical note. 

Grandguillot, DCG 9, chapter 1, 2, 3 and 4. 

Exercises and/or case studies. DPAS 1. 


Grandguillot, chapter 1, 2, 3 and 4. 







Grandguillot, chapter 5. 



















Pedagogical note. Exercises and/or case studies. 


Revision: pedagogical notes, previous exercises and 

case studies. 

Case study to prepare.





Page 14/122 


To prepare for each session, students have to read the slides that will be presented in class, as well the pedagogical note indicated as 

obligatory reading. They will also have to finalise the required homework and to hand it in at the specified deadline. 


They also have to get involved in analysing and solving the case studies presented and discussed in class. An active contribution from students 

will enrich the pedagogical process, providing additional information to the issues presented and discussed in class. 

ASSIGNMENTS 


Pre courses homework: six pre-course homework (DPAS) have to be submitted in an electronic form by every student to the specified deadline. 

Continuous assessment: written individual assessment (multiple choice test). Duration: 30 to 40 minutes. 

FINAL EVALUATION 

A final exam will require students to demonstrate their knowledge of a series of theoretical concepts, as well as their capacity to apply their 

accounting knowledge. 

Type of evaluation : case study. All the answers have to be motivated and demonstrate understanding of accounting and financial issues and 

good written communication skills. 

Duration : 2 hours 

Language : The exam has to be written in French 

During the exam, the students cannot access any material. They are allowed to use pocket calculators. 

Foreign students from countries that not have French as official language are allowed to use an hard copy dictionary (which provides a 


EVALUATION 

The evaluation method used in this course will assess students’ understanding of concepts, their capacity to apply these concepts to practical 

situations and their capacity to communicate effectively the results of their work. 





Total 100% 


No supplementary readings required





Page 15/122 





include an academic paper, an essay, a test, an exam, a research report, and a thesis, whether written, oral, or in another form. 








INTRODUCTION AND OBJECTIVE 


Business Law (DAF311ESC) 


Page 16/122 

BUSINESS LAW (DAF311ESC) 


Course contribution to become aware of global responsibility: 

Students must demonstrate their knowledge and awareness of sustainable development and ethical issues related to the course content : 

The basic goal of this course in Business Law is to make students aware of « The Law » which will accompany them throughout their 

professional lives, whilst developing humility and ethical considerations when faced with legal action. The teaching objective is to create the 

necessary reflexes for these future executives and managing directors which are fundamental in the analysis of legal action, foreseeing risk, and 

in establishing contractual and social structures with the help of traditional corporate advice. 

Course contribution to develop team and interpersonal skills: 

Students must demonstrate their capacity to work in teams to solve and present the results of complex projects: 

Students are assisted with face to face teaching, teaching aids and real legal examples; they must be capable of reflection in different legal 

situations and of drafting appropriate contracts and consultations in groups. 

Course contribution to critical thinking: 

Students are expected to acquire skill in the identification and analysis of a legal problem in a multipolar environment, acquire an appropriate 

legal vocabulary and to be able to deal with legal departments, legal advice and to identify and face legal problems in their future companies. 

Apart from conceptual learning, students will also acquire critical thinking and problem solving skills, as they not only deepen their knowledge 

but also explore the complexity of decision making in the field of business law. 

Course contribution to communication skills: 

Students need to develop effective oral and written communication skills to successfully explain and present the law-related impacts of any 

decision or action within their future company. 

These skills will be assessed through continuous assessment and a final exam in this discipline. 


Within this course, students will have rapid access to « academic » legal teaching, bipassing the traditional steps, and to a fundamental legal 

understanding of Business life. They will be able to link this knowledge to subjects with direct or indirect links to law, accountancy, 

finance, marketing etc : an Introduction to the study of Law, Contracts, Corporate Assets, Corporate Law, Difficulties in companies. 







- The pedagogical notes developed by the teacher and related exercises are available on the e-learning platform 

- Textbooks: The following textbooks are available on cyberlibris 

« Introduction au Droit » – Delfante Christine – e-THEQUE 

« Droit des Sociétés » 3ème Edition Seux – Bavereze, Xavier – Ed. Gualino 

- Additional material:- 

LEXIS NEXIS data base 

« Lexique des termes juridiques » - 13ème éd. Dalloz 

Yves Guyon – « Droit des Affaires » – Tome 1 « Droit Commercial Général et Sociétés » – 12ème édition – Collection Economica





Page 17/122 

Session° Topic Duration (h) Obligatory readings and pre-course homework 

1 Introduction - Objective Law 2 None 

2 Introduction - Subjective Law 2 

3 Contracts – The Rudiments 2 

4 

5 

Classification of contrats 

Birth, life and disappearance of contractual 

relationships 

6 Study and draft of an exclusive Distribution Contract 2 

7 

Corporate Assets – physical assets (furniture, 

material, tools, stock) 

8 Corporate Assets – non physical 2 

9 

Global Consideration : business and goodwill, stock 

in trade Envisagés globalement: le fonds de 

commerce 

2 

2 

2 

2 

Look at the lesson plan, read the on-line courses on 

objective and subjective law. Read part of the book 

“Cyberlibris” by Christine DELFANTE on the same 

subject. Prepare a summary on the organisation of 

French judicial practice. 

Read the on-line course on contracts : this should be 

supported with an analysis of two contracts : a 

commercial lease and a franchise 

Classification of various different contracts 

Identification of the clauses in contrats relating to 

the birth, life and disappearance of contractual 

relationships 

Study of a distribution network, a franchise or 

concessions, prior identification and draft of a 

corresponding contract in groups 

Read the on –line course 

Read the on –line course on commercial leases and 

patent rights 

Read the on –line course and grasp the typically 

French notion of business and goodwill, stock in 

trade 

10 Difficulties in entreprises 2 Read the corresponding on –line course 

11 Corporate law : corporate contracts 2 Read the corresponding on –line course 

12 Corporate law - legal entities 2 Read the corresponding on –line course 

13 La SARL : limited liability companies 2 Practical Case Study to solve 

14 La SA : public limited companies 2 Practical Case Study to solve 

15 La SAS : simplified status 2 Practical Case Study to solve 




To prepare for each session, students must read the slides that will be presented in class, as well the chapters indicated as obligatory reading. 

They will also have to finalise the required homework and to hand it in at the specified deadline. 

During the class, students must actively participate in discussions of theoretical concepts and examples, giving their justified opinion. They also 

have to get involved in analysing and solving the case studies presented and discussed in class. An active contribution from students will enrich 

the pedagogical process, providing additional information to the issues presented and discussed in class. 

ASSIGNMENTS 

There are two types of assignments 

Pre- course homework (DPAS): 3 pieces of work for each student marked randomly



Continuous assessment: Following two hours of advice from the professor, a group draft of an exclusive distribution contract. 

FINAL EXAMINATION 

A final exam will require students to demonstrate their acquisition of legal logic and an ability to synthesise its written expression. 


Page 18/122 

Type of evaluation : Case Studies with 10 questions covering the whole programme 



During the exam, the students cannot access any material and are not allowed to use pocket calculators. 

Foreign students from countries that do not have French as official language are allowed to use hard copy dictionaries (which provide a 


EVALUATION 

The evaluation methods used in this course will assess the students’ ability to identify and analyse a legal problem, to find a logical solution and 

to synthesise their solutions. 


Presence at lectures and seminars and pre-course homework (DPAS) 20% 



Total 100% 

SUPPLEMENTARY READING 

no supplementary reading 


Academic fraud is an act committed by a student which may result in a false academic evaluation of that student or of another student. Without 

limiting the generality of this definition, academic fraud occurs when a student commits any of the following offences: 

-Commits plagiarism or cheating of any kind. 

-Submits a work of which the student is not the author, in whole or in part (except for duly cited quotations or references). Such work may 

include an academic paper, an essay, a test, an exam, a research report, and a thesis, whether written, oral, or in any other form. 

-Presents research data, which has been falsified or concocted in any way. 

-Attributes a purported statement of fact or reference to a source which has been concocted. 

-Submits the same piece of work or a significant part thereof for more than one course, or a thesis or other work which has already been 

submitted elsewhere, without the written authorization of the professors concerned and/or of the academic unit concerned. 

-Falsifies an academic evaluation, misrepresents an academic evaluation, uses a forged or falsified academic record or supporting document, or 


-Undertakes any other action for the purpose of falsifying an academic evaluation.



Marketing Basics and markets analysis (MKT311ESC) 


Page 19/122 

MARKETING BASICS AND MARKETS ANALYSIS (MKT311ESC) 


The primary objective of this course is to give students the opportunity to understand the consumer behavior and to carry out a complete 

market study. The main concern of marketing is to analyze the consumer needs and expectations in order to meet them correctly. First, 

students have to be familiarized with the most important concepts and theoretical models used in consumer behaviour. In addition, they have 

to acquire methodology and necessary steps of market segmentation. Therefore, students should be able to conduct a real market study 

dealing with an existing problematic. Similarly to the real professional context, students should be able to: (a) detect consumer wants and 

interpret his/her expectations, (b) write the specifications, (c) undertake qualitative pre-tests (conduct about fifteen interviews), (d) formalize a 

draft of questionnaire which can be tested and eventually modified, (e) collect 250 field-questionnaires, f) to treat data on the software 

SPHINX, (g) interpret the findings, and (h) write a report and make recommendations. This work will be carried out in teams of five students in 

order to assess their capacity of: (i) team working, (j) designing a working structure, (k) sharing works and (l) respecting deadlines. 

Course contribution to understand the consumer behaviour theories and the specificity of market study’s procedure 

The course integrates a synopsis of the principal concepts, theories and explanatory models of consumer behaviour. It also includes influencing 

factors related to consumer as an individual and to the environment. In addition, a detailed approach of the various necessary stages of market 

study is presented. These theoretical aspects are discussed in class and are supported by concrete examples from the teacher’s experience (as 

a consultant and director of studies during many years). 

Student’s knowledge and know-how will be checked and validated through a real market study for professionals or potential firm creators. 


The course presents the main analytical frameworks that are applied in the modern professional world, and which help marketers to collect 

relevant data about target markets and consumers, to compare the specific profiles of consumers, and to select the best segmentation 

framework. The students’ understanding of these analytical tools is realised though theoretical discussions, Examples, case studies and a team 

project. 

Course contribution to understand and apply the global and sequential progress of a market study 

Theories and Examples presented and discussed in class provide students a reference framework and a complete panorama of the various 

necessary stages to conduct a successful market study. Dealing with the specific market study, which has to be carried out in group and for an 

external person, this progress must be correctly implemented by students 

Course contribution to develop a group spirit, a good teamwork and communication skills 

The capacities to work in team, to question prospects and to collect data on the ground or by phone are fundamentals for professional positions 

related to information search and market studies. This field survey will favour exchanges, the need to be within a group, the manner of 

dispatching tasks, the way of setting deadlines and a cohesion to achieve the same document. 


The course will combine the presentation of concepts and theoretical models with case studies and practical exercises. This framework aims to 

familiarize students with both the theoretical and practical aspects of market studies, consumer behaviour and market segmentation. As a 

complementary application, students are placed in a real situation in order to check their correct assimilation of concepts and their good 

implementation of the acquired steps. 







The slides presented and discussed in class are available in a digital format, on the e-learning platform: 

The textbooks 

« l’introduction du marketing dans l’entreprise en France (1880-1973) » by Marc MEULEAU (chapters : “ comportement du consommateur » , 

« la segmentation », « les études documentaires », « les études qualitatives », « études quantitatives », « analyse uni variée », « analyse bi 

variée » , « analyse multi variée » 

-« Marketing pour l’entreprise » by Guy Audigier (cf. CYBERLIBRIS) 

Additional materials 

Case studies provided by the lecturer





Page 20/122 


1 First part 

-presentation of the organization of the department 

and the teachers 

- Assessment mode and rules, 

- Bibliographical references 

- The marketing project 

Second part: introduction to marketing 

2 e-learning platform 

Read MEULEAU’S 

Article on the history of marketing 

2 Consumer behaviour 2 DPAS1 on the e-learning platform 

3 Consumer behaviour 2 

4 consumer segmentation 2 DPAS2 on the e-learning platform 

5 consumer segmentation 2 

6 Exercises 2 

7 Survey’s concepts and process 2 

8 Information sources 2 DPAS3 on the e-learning platform 

9 Qualitative studies : methods 2 

10 Qualitative studies: questionnaires 2 

11 Exercises 2 DPAS4 on the e-learning platform 

12 Quantitative studies : concepts 2 

13 Quantitative studies: questionnaires and exercices 

(evaluation: 20) 

14 Quantitative studies : questionnaire and analyze of 

results : Sphinx sofftware 

15 Quantitative studies : questionnaire and analyze of 

results : Sphinx software 




2 DPAS 5 on the e-learning platform 






ASSIGNMENTS 


- Pre-course homework: 5 DPAS to realise on the e-learning platform assess the acquisition of theorical skills. Preparation of the case studies 

indicated for each class. 

- Continuous assessment: case study 

2 

2




Page 21/122 


The final exam will require students to demonstrate their knowledge of a series of theoretical concepts, as well as their capacity to apply the 

models to a case study situation. All the answers have to be motivated and demonstrate understanding of consumer behaviour and market 

studies. 

Type of evaluation: written case study 

Duration: 2h 

Language: The exam has to be written in French 


Foreign students from countries that do not have French as official language are allowed to use hard copy dictionaries (which provides a 


EVALUATION 

The evaluation method used in this course will assess students’s ability to understand the consumer behaviour theories and the specificity of 

market study’s procedure, to be analytically competent, to understand and apply the global and sequential progress of a market study, develop 

a group spirit, a good teamwork and communication skills. 





Total 100% 


No supplementary readings 
















Project Management (IMP312ESC) 


Page 22/122 

PROJECT MANAGEMENT (IMP312ESC) 


The primary objective of this course is to expose the students to issues involved in project management. Every organization uses projects, to 

manage its own activity or to work with business partners: new product launching, good production, consulting mission, IT implementation 

project, non governmental organization missions, building, etc. The course gives students a useful technical and theoretical background to help 

them to analyse and plan a project. To enhance students’ professional capabilities and to prepare them for their future manager role, another 

objective of this course is to give them an understanding of the dynamic of the team in the specific context of a project. Thus, this course will 

contribute to develop students’ awareness and communication skills needed to manage a team, but also to explain and defend their decision. 

Finally, they are expected to implement a self-learning process that will contribute to their autonomy in updating their knowledge for the future. 

Course Contribution to understanding and applying project management techniques 

The course includes a comprehensive presentation of the main concepts, theories and models that explain project management activities, 

techniques, tools and risks. These theoretical elements are discussed in class and supported by relevant examples, taken either from the 

specialised academic and professional literature, or from the personal experience of the teaching staff. The approach adopted encourages 

students to critically evaluate the existing theories and practices, to question their applicability and to identify the best areas of applications. 

This course is completed by several individual and collective exercises, but also case studies. 

Course Contribution to development of team management and collective behaviour 

The capabilities to effectively work in teams and to communicate during the working process are essential skills for future managers. The 

pedagogical approach adopted in this course encourages students to participate with their opinions, experience and comments to the 

discussions developed around practical Examples, simulations and case studies. On the other hand, by using a team project (whole project 

building) as one of the main forms of assessment, the course determines the students to develop their interpersonal communication skills, to 

debate and negotiate ideas and decisions during their group work. 

Course Contribution to development of effectiveness in written communication 

This course also aims to improve written communication abilities of the students, by working in groups for several case studies and the team 

project. Students are asked to prepare a whole project with a final report. By this way, written communication, developed during their course 

work and evaluation, is reinforced. 


The course will combine the presentation of techniques, theoretical concepts and models with practical exercises and case studies, in order to 

familiarise students both with the theoretical and practical aspects of project management. The course comprises the following themes: 

Aims and concepts of project management. Planning techniques. Tools for planning, adjustment and control. The project in the organization. 

Introduction to project-risk management. Skills and roles of a project manager. Project-team management. 






The main material used in this course is the following: 

- The slides presented and discussed in class are available in a digital format, on the e-learning platform 

- The textbooks: The textbooks are available on the online library service Cyberlibris, to which the students have access through the 

school website. A number of chapters have to read in advance for each class session and selected case studies have to be read and 

prepared for the final Exam. 

o - « Le management de projet », Gilles GAREL, Editions La Découverte, Cyberlibris 

o - « Faire face aux risques de vos projets », Gérard HERMIAUX, INSEP Consulting Editions, Cyberlibris 

o - « Le guide du chef de projet », Tanguy LE DANTEC, Maxima, Cyberlibris 

- Additional materials 

o The case studies developed for team projects. 

o Some academic and professional papers published online or in economic journals can also be used by students to obtain 

additional information about some applications or concepts.





Page 23/122 


1 

2 

3 

4 

5 

General presentation of Project and Project Management 

concepts 

Tools and techniques of project management 

Gantt diagram and PERT network 

MS Project : presentation and application 

Case study – MS Project 

Introduction to project costing and risk management 

Simulations 

Project-team management 

Skills of a project manager 

Social responsibility and ethics of a project manager 

Case study 

Management by projects 



4 

4 - Chapters 1 et 2 (see on the e-learning platform) 

4 

4 

4 

- Chapter 3 

(see on the e-learning platform) 

- « Faire face aux risques de vos projets » (see 

on the e-learning platform) 

- Case to prepare 

- « Le guide du chef de projet » (see on the elearning 

platform) 

- Chapter 4 

(see on the e-learning platform) 

- Case to prepare 







By reading the detailed notes and the other documents attached to each topic before class, students will realize a fundamental task. For a 

better understanding of the class, students must master the vocabulary and know how the topic will be presented. Then, this self-learning 

process will lead students to raise a lot of questions and identify what are their main difficulties of understanding. The class is structured to give 

them the answers and the keys of understanding. The corrected list of questions, and the corrected series of case studies and exercises, 

illustrate how to apply concepts and techniques to solve the pre-course homework (DPAS). 

ASSIGNMENTS 


- Pre-course homework: pre-course homework which can be evaluated at any time. 

- Continuous assessment: team project for the realization of a case study on a project building and redaction of a final report.





Page 24/122 

Type of evaluation: Case studies. Answers have to be motivated and numerical results must be explained. 

Duration: 2 hours 


During the exam, the students cannot access any material. They are allowed to use pocket calculators. A list of the main formulas and notations 

is attached to the Exam document. 


translation from their native language to French or English) during the exam. 

EVALUATION 

The evaluation method used in this course will assess students’s ability to understand and apply project management techniques, to develop 

their team management spirit and collective behaviour, to development their effectiveness in written communication. 





Total 100% 


(available on cyberlibris) 

o - « Management d’équipe : concepts et pratiques », Michel PETIT, Cyberlibris 

o - « Management de projet de A à Z : 1000 questions pour faire le point », Jean LE BISSONNAIS, Afnor, Cyberlibris 
















Techniques of sale (TVE311ESC) 


Page 25/122 

TECHNIQUES OF SALE (TVE311ESC) 


The objective of this course is to introduce students to the universe of negotiated exchanges through the presentation of basic techniques of 

sale. 

This tangible learning objective is only a tool to develop the student’s understanding of his positioning in the trade environment. Actually, 

whatever his function in his future company would be, the student will have to be in capacity to communicate effectively with other people: by 

developing his relational easiness and his ability to think and express himself clearly, eh will be able to find his place, obtain from the others by 

the persuasion rather than by the conviction. 

In his future life, the student will need to develop real capacities of knowledge-being, made of a positive vision of the world, a deep sense of 

ethics, a visible flexibility together with critical analysis competencies and ability to take the necessary distance with the events, whether 

structural or cyclical. 

In this logic, the course aims at valuing visible skills in communication and leadership, completed by underlying capacities of critical thought and 

ethics. 

Course contribution to the understanding of the trade sector: 

The course begins with a theoretical teaching which depicts the panorama of the trade universe. The global approach of the various sectors and 

the underlying function allows a real understanding of the panorama of the trade sector. 

Practical exercises allow to strengthen acquisition and memorization of this knowledge. 

Course contribution to implementation of verbal communication skills: 

The various exercises and the overviews concern the various phases of a commercial meeting. This will help to learn or to enhance skills 

concerning the techniques of questioning, listening and empathy, construction of an argument and a refutation, and finally the conclusion of a 

possible agreement. Every phase is worked by the student, either through written exercises or through real simulation, what facilitates the 

acquisition of the teaching not only at the verbal level but also at the not verbal, physical level. The clarity of the arguments and the fluidity in 

the progress of the ideas allow to validate the construction of the communication. 

Course contribution to development of analytical skills: 

Any commercial situation is an unpredictable situation involving a triptych: the customer + the salesman + the product, service or idea … 

Therefore, the course is going to emphasize on categories of behaviours, allowing every student to know himself better and be prepared to face 

any exchanges with his interlocutors. 

Through an overview of fundamental concepts of general and cognitive psychology theories, the course will help student to better analyse sales 

situations, leading to a better understanding of himself and other people. 

Course contribution to development of the capacity to convince : 

Any negotiation is liable to generate objections : being capable of understanding them without being weakened, being able to challenge them 

without violence and being able to reach an agreement without manipulation is the art to convince. 

Beyond the current worked techniques, it is important that the students understand that convincing others depends on willingness, fighting 

spirit with assertiveness, courage and perseverance. The more complex simulations allow to enlighten this awareness. 

Course contribution to development a teamwork spirit: 

The sales act is almost systematically a team work: should the meetings be individual or collective, the preparation and the treatment phases of 

the sales meeting will involve strategic and support services, either operational or functional. 

Furthermore, final decisions are more and more often collegiate decisions and require to be reviewed or even validated by other professionals 

within the company. It is therefore necessary that the sales manager should be not only a good participant in the team work of the team but 

also a leader of his group. 

Course contribution to improvement of written communication skills 

A company will no doubt need to keep written data on any steps of sales activities. The sales manager must be able not only to have ideas and 

organize them, but also to have them written down and accurately and precisely presented 

All the written assessments, among which the final examination, allow to assess not only the content but also the quality of written expression. 


The theoretical courses contains the following issues: 

The sales and the company. The Sales function and related professions. The methods of sale. The pre sales stage: preparation: 1 / to know in 

order to decide, 2 / to prepare in order to proceed 3/Acting by getting in contact. The sales action: the interview 1/Various means to conclude, 

2 / the sales in 4 phases : to introduce, to discover, to convince, to conclude . 

The post sales stage: control and customer loyalty. The 15 key points for success. 

The preparation: problems and plans of discovery. The driving of the interview: presentation, questioning, sales discourse, the techniques of 

negotiation: objections, refutations, signals of purchase and techniques of conclusion.





Page 26/122 






- The slides presented and discussed in class : pedagogical notes and exercises are available on the e-learning platform. Students will 

read the content of the theoretical course before each theorical classes. The practical classes are dedicated to exercises, individual or 

collective, under responsibility of the teacher. 

- The Textbooks 

The following textbooks are not compulsory. However, they can constitute an effective complement in the theoretical approach of the 

course. 

o Moulinier R.(2000), Les techniques de la vente, Editions d’Organisation 

o Machuret J.J., Deloche D., Charlot d’Amart J., (1993), Commerciator, InterEdition 

o Buzan T., Israel R. (1996), Vendre, la méthode Buzan, Editions d’Organisation 


Session Topic 

Sales preparation : challenges and discovery 

planning 

2 Sales meeting : introduction, meeting 

handling, the discovery stage 

3 Sales discourse : adaptation to motivation and 

cortical inclinations 

Duration (h) Obligatory readings and pre-course homework 

2 Course on the e-learning platform 



4 Typology of objections and their responses 4 Course on the e-learning platform 

5 An essential element : the price. 

Discourse and responses 

Techniques to conclude. 

6 Sales meeting simulation 

(teamworks) 

7 Continuous assessment: the review of the 

sales meeting 

Total duration 24h 




Exercises 


Exercises 







ASSIGNMENTS




- Pre-course homework: evaluation of one of the exercises realized during practical classes. 

- Continuous assessment: written assessment on course content 



Page 27/122 

Type of evaluation: written exam (course questions, case studies, analysis) 



During the Exam, the students cannot access any material. They are allowed to use pocket calculators. A list of the main formulas and notations 




EVALUATION 

The evaluation method used in this course will assess students’ ability to understand the trade sector, to develop analytical skills, capacity to 

convince and teamwork spirit, as well as their verbal and written communication skills. 


Daily and weekly newspapers 






Total 100% 















Economic Geography (GEO311ESC) 


Page 28/122 

ECONOMIC GEOGRAPHY (GEO311ESC) 


The primary objective of this course is to expose the students to issues involved in economic geography. The globalization of world markets has 

increased the interrelation between national economies. The increase of exchanges has a long history. It is the result of lifestyle changes, 

progress, but also of theoretical debates. Students will be confronted with the basics in economic geography on a theoretical as on a practical 

point of view. A series of challenges raised by pollution, the depletion of world resources, and the application of ethical principles, raise a 

number of important issues related to national and international responsibility. 

Besides theoretical concepts and models, in this course will be presented and discussed a series of general Examples and cases studies of 

international economics, in order to familiarize the students with a variety of practical situations that can be encountered. By providing the 

framework and Examples, students should be able to apply their knowledge to the specific situations Examples that may come up in their future 

careers. They should also improve their argumentation abilities by training to construct grounded argumentation. 

This course should (a) sensitize students to economic, political, and cultural differences among nations (b) introduce students to the 

international framework that affect economic policies (c), develop students abilities to identify and evaluate complex economic reality (d) 

develop student skills in gathering information, drawing conclusions from it, and presenting the material, and (e) give students the opportunity 

to work on a specific topic in relation to a particular situation. 

Course contribution to identify the most important theories of international trade environment 

The course includes a comprehensive presentation of the main concepts, theories and models that explain international trade activities, and the 

complexity of the present international environment. These theoretical elements are discussed in class and supported by relevant Examples, 

taken primarily from the specialised academic and professional literature, or from newspapers. The approach adopted encourages students to 

critically evaluate the existing theories and practices, to question their applicability and to identify the best areas of applications. Students must 

know these essentials to answer to the questions included in the final Exam. 

Course contribution to describe and interpret economic reality 

The theories and Examples presented and discussed in class provide students’ with a complete image of the complexity and dynamics of 

economic situations. Thus, they will be able to understand important national and international economic issues, to recognize inter-related facts 

and to summarize essential macro-economic elements. Furthermore they will be incited to interpret complex reality, using their knowledge and 

understanding of the given theoretical background. 

The students’ ability for this understanding and interpretation is based on Examples, case studies and a team project. Their understanding and 

analysis have to be correctly applied by students in order to solve successfully their team project. 

Course contribution to synthesize and debate complex issues 

The globalisation trends are continuously increasing the complexity and interrelation of national economies, creating both new opportunities 

and challenges for institutions, politics and society. The students must be able to analyse real world issues and to formulate their opinion, 

proposing high quality arguments. Furthermore they will be incited to interpret this complex reality, and to argument about ethical issues and 

sustainability. 

The students’ ability to synthesize and debate are developed through analytical case and Example Examination, and through their team project. 


The course will combine the presentation of theoretical concepts and models with practical exercises and case studies, in order to familiarise 

students both with the theoretical and practical aspects of geographic economy. The course comprises the following themes: 

The theories of international trade. The aspects of globalisation. International and national institutions. Globalisation. Sustainability. Ethics. 







- The slides presented and discussed in class are available in a digital format, on the e-learning platform. 

- The textbooks




Page 29/122 

o BARATZ Bruno, L'économie mondiale en mouvement : Vers un nouvel environnement géoéconomique, Coll. Entreprises et 

Management, Ed. L'Harmattan , 2005 

o COMBES Pierre-Philippe, MAYER Thierry et THISSE Jacques-François, Economie géographique : L'intégration des régions et 

des nations, Coll. Corpus Economique, Ed. Economica, 2006 

o GAUCHON Pascal, Le monde - Manuel de géopolitique et de géoéconomie , Coll. Major, Ed. PUF, 2008 

o LOROT Pascal, Introduction à la Géoéconomie , Ed. Economica, 1999 

- Videos 

o Le dessous des cartes, source dailymotion 



1 Introduction 2 Read online documents 

2 Population and richness allocation 2 

3 

Cultures, values and economic 

models 

Géographie humaine – Bréal Derruau ; Principes de géographie 

économique – Géneau de Lamarlière 

2 Le modèle japonais - Bourguignon 

4 International trade 2 Le nouvel état du monde - Cordelier 

5 Globalization 2 Read online documents 

6 Problems and perspectives 2 Read online documents 

7 Future issues 2 Read online documents 

8 Commercial agreements 2 Case study by professor 

9 

Business intelligence and economic 

war 

2 Case study by professor 

10 Case study and/or free subject 2 Case study, team work 














ASSIGNMENTS 


- precourses homework (DPAS): all pre-course homework (DPAS) have to be handed in by every student to the specified deadline; 

- Continuous assessment: a team project in which students will work in groups to solve a practical situation presented in a particular 

case study – which varies from one group to another. The pre-course homework will require students to learn theoretical issues. 

During the team project the students will have to analyse the specific topics related to economic geography. The results of the team 

project will be presented both, in written form – in a group report, and as an oral presentation given by the members of the group.





Page 30/122 

The final Exam will require students to demonstrate their knowledge of a series of theoretical concepts, as well as their capacity to apply them 

to some studied situations. 

Type of evaluation : The final exam will be maily based on course material and issues discussed during class. 

All the answers have to be motivated and demonstrate understanding of economic geography issues and good written communication skills 


Language : The Exam has to be written in French. 


Foreign students from countries that do not have French as official languages are allowed to use hard copy dictionaries (which rovides a 


EVALUATION 

The evaluation method used in this course will assess students’s ability to identify the most important theories of international trade 

environment, to describe and interpret economic reality, to synthesize and debate complex issues 





Total 100% 


Newspaper articles depending on actuality 















New technologies and Oral and Written Communication (INF311ESC) 


Page 31/122 

NEW TECHNOLOGIES AND ORAL AND WRITTEN COMMUNICATION (INF311ESC) 



This course aims at allowing students to acquire, as early their first year study at the ESC, the techniques necessary to both the realisation of 

collective written report and his/her oral defence. 

Course Contribution to master, first, the analytic phase and then the synthetic one 

During this course, students will have to write a professional report based on a professional experience. 

They will have to acquire a personal methodology to provide a detailed analysis of various data, whatever their nature, and finally give the 

essential back in a new scheduling (synthesis report) as an answer to the given problem according to the type of required report. 

Course Contribution to teamwork, leadership and oral and written communication skills 

The course will lead students to acquire and develop writing techniques responding to three following criteria : precision, conciseness, clarity. 

The mastering of synthetic writing is a preliminary to the writing of a report. It comes with an original support written by the lecturer, which 

associated both theoretical aspects and practical exercises. Exercises on the identification of the essential message are given The students must 

be able to identify as quickly as possible the idea or the most important ideas of any support and to restitute it (or them) in the most synthetic 

way. The lecturer particularly insists on the triple notion precision/brevity/clarity. 

During this course and the teamwork required, students will have to assume the choices they made and defend them in front of a group by oral 

as well by writing. This presentation will assess their ability to present a report, to express themselves in a meeting, to convince an audience. 


This course belongs to the teaching field called “methodology”. The theory contents is reduced to its maximum in order to very quickly leave 

some room to exercises of increasing difficulty, putting it into application in the different steps of the achievement of a professional report. 

During theorical classes, the lecturer insists on the importance of mastering the time control. The lecturer in charge of practical classes related 

to the course address the technical aspects of report elaboration. 

Students will learn the oral and collective presentation techniques of a report. The lecturer in charge of practical classes related to the course 

addresses the technical aspects of report defence 

After having made the students sensitive to the necessity of developing exactness and a synthesis thought, the lecturer insists on the 

omnipresence of any report in student life, but above all in professional life. 



homework due for each session. They can access an electronic forum to ask questions and receive answers from the professors. 




the slides presented in class (113 pages) presenting a series of exercises and cases (with detailed corrections) to offer other illustrations of the 

implementation of techniques and to treat special difficulties. 

A pedagogical note of about 10 pages with various illustrations and explanations. Many real Examples are provided and the conceptual 

background is fully illustrated and also intuitively described. 

pre-course homework (DPAS) with a new lesson to learn and exercises. Some of them may be made in groups. 

Textbooks 

M. Barabel (2003) L’art du rapport, Cyberlibris 

D.Noyé (2003) Accrocher votre auditoire, capter son attention, INSEP CONSULTING éditions, Cyberlibris





Page 32/122 


1 Introduction: general presentation of goals and objectives ; 

the, omnipresent report in student life and in the 

professional one 

2 The achievement of a report and its oral defence : 

theoretical elements 

2 Powerpoint slideshow DPAS 

2 Course support + 2 documents on Cyberlibris 

Exercises from the course support + situation 

settings 

3 Practical 01 : write a report, technical aspects (1st part) 4 Course support 

+ Power Point Practical exercises 

4 Practical 02 : write a report, technical aspects (2 nd part) 4 Course support 


5 Practical 03 : defence of the report (1st part) 4 Course support 


6 Practical 04 : defence of the report (2nd part) 4 Course support 










ASSIGNMENTS 

There are two types of assessment: 

Pre-course homework: written precourse homework including both theoretical knowledge and application setting. 

continuous assessment: oral presentation of the Promethée intermediary report by groups of 4 to 6 students. Evaluation of on shape criteria : 

quality of the materials, position, body language…) 


Type of evaluation : Intermediary written report of the Promethée project and oral presentation by groups of 4 to 6 students. Evaluation of the 

content (interest of the subject, quality of the analysis and arguments) 

Duration : 15mn oral presentation for each group 

Language : The report and the presentation have to be written and presented in French.

EVALUATION 




Page 33/122 

The evaluation method used in this course will assess student’s analytical and synthetical competencies as well as their teamwork, leadership 

and oral and written communication skills 





Total 100% 


The following text books are available at the GSCM Library 

1. M. Fayet, J.D. Commeignes (2006) Rédiger des rapports efficaces*, Dunod, Paris 

2. 

Paris 

M. Fayet, J.D. Commeignes (2005) Méthodes de communication écrite et orale, Dunod, 

3. M. Fayet, J.D. Commeignes (2003) Synthèse : mode d’emploi*, Dunod, Paris, 2003 

4. M. Fayet, J.D. Commeignes (2005) Rédiger sans complexes*, Eyrolles, Paris 

5. K. Gleeson (2004) Mieux s’organiser pour gagner du temps*, Maxima, Paris 

6. M. Brahic (2004) Mieux rédiger ses écrits professionnel*s, Editions d’organisation, Paris 

7. P Simmarano (1998) Réussir la contraction et la synthèse de texte*, Bréal, Marly 

8. C. Le Bœuf (2000) Introduction à la communicatio*, Foucher, Paris 

9. J.P. Dubrana (2005) SOS orthographe*, Ellipses, Paris 

10. P. Lanquetin (2005) SOS français, Ellipses, Paris 

11. M. Fayet (2005) Réussir ses compte-rendus*, Editions d’organisation, Paris 
















Financial diagnosis (AFI321ESC) 


Page 34/122 

FINANCIAL DIAGNOSIS (AFI321ESC) 


The main goal of this course is to introduce finance. The students will work with professional documents. Special attention has been put on 

explaining the vocabulary 

This involves knowledge of Balance- sheet and income statement. 

Further details about these three objectives: technical knowledge, constraints awareness and communication ability are provided below. 

Course Contribution to Being Technically Competent 

Students are required to master technical concepts throughout this course. 

Students applying this course come from different universities and countries and have very different backgrounds. However previous knowledge 

of accountancy is necessary. 

The teaching aid is available on the e-learning platform. The DPAS insure the students think over the different technical aspects of the course 

Finally, students would be able to understand a Balance-sheet 

Course Contribution to Sensitivity to Global Constraints in Decision Making 

Financial diagnosis involves the ability to read statements and reports from accounting. They should realize that a technical criteria alone, as 

rigorous as it may be, never makes the best decision 

Course Contribution to Effectiveness in Written Communication 

The students will be able to choose the position indicators and defend them with insurance. 

The partners would be shareholder, bank, customer, provider or a third party. 


Income statement 

Balance Sheet 

Working capital 

Cash flow statement 







The slides presented in class. 

Detailed notes with numerous illustrations and explanations. Some real Examples are provided when possible and the conceptual background is 

fully illustrated and also intuitively described. 

A list of questions (with detailed correction) to serve as a canvas of analysis and to help the students with the particular difficulties of 

understanding. 

A series of exercises and cases (with detailed corrections) to offer other illustrations (than in the detailed notes) of the implementation of 

techniques and to treat special difficulties. 

A pre-course homework based on a case study or exercises. 

Textbooks : The books quoted hereafter are not the main material for this course but students can also consult them to find a complementary 

approach. 

Teulié J. and P. Topsacalian (2005) Finance, 4ème édition, Vuibert. Available on-line via Cyberlibris.



Gillet R. Jobard, Navatte and Raimbourg (2004), Finance, Dalloz. Available on-line via Cyberlibris. 

Vernimmen P., P. Quiry and Y. Le Fur (2004), Corporate finance, John Wiley & sons, Incorporated. Available on-line via Cyberlibris. 

Bagneris J.C., Ph. Givry, J. Teulié and P. Topsacalian (2004), Introduction à la finance d’entreprise, Vuibert. 



Page 35/122 


1 Introduction 

Income statement study 

2 Operating margin 

Net financial result 

2 See on the e-learning platform DPAS 1 

2 See on the e-learning platform 

3 Self-financing capacity 2 See on the e-learning platform DPAS 2 

4 Balance-sheet study 2 See on the e-learning platform 

5 working capital 

Change in working capital 

2 See on the e-learning platform DPAS 3 

6 Sources and uses of cash 2 See on the e-learning platform 

7 Case study 2 See on the e-learning platform DPAS 4 

8 The principal ratios 2 See on the e-learning platform 

9 Cash flow review 2 See on the e-learning platform DPAS 5 

10 Synthesis 2 See on the e-learning platform 









ASSIGNMENTS 


- pre-course homework (DPAS): 6 pre-course homework that have to be validated individually on-line via Eraklès before the deadline. 

Questions are randomly chosen in an exercises database during the validation process. Students have to give the right answer to 

90% of the selected questions. It incites students to work regularly on each topic. 

- Continuous assessment: written report the students will have to submit to synthesize their teamwork on one of the 2 case studies. 


Type of evaluation : written examination 




Foreign students from countries that not have French as official language are allowed to use hard copy dictionary (which provides a translation 

from their native language to French) during the exam.




Page 36/122 

Notes and other material are not allowed during the Examination scheduled for two hours. The Examination is based on independent case 

studies. Answers have to be motivated and numerical results must be explained. Calculators are allowed. A list of the main formulas and 

notations is attached to the Exam document. 

EVALUATION 

The evaluation method used in this course will assess students’ ability to master technical concepts, to understand global constraints in decision 

making and to be effective in their written Communication. 





Total 100% 


(All these supplementary readings are available on-line via cyberlibris) 

1. Teulié J. and P. Topsacalian (2005) Finance, 4ème édition, Vuibert. 

2. Gillet R. Jobard, Navatte and Raimbourg (2004), Finance, Dalloz. 

3. Vernimmen P., P. Quiry and Y. Le Fur (2004), Corporate finance, John Wiley & sons, Incorporated. 


DEFINITION 












Undertakes any other action for the purpose of falsifying an academic evaluation. 

Relance a miloudi et g andrieu le 22/4/9



Accounting Implementation (CAP321ESC) 


Page 37/122 

ACCOUNTING IMPLEMENTATION (CAP321ESC) 


The main objective of the course is to explore the financial and accounting dimension of management problem solving and decision making. 

The course gives students a useful technical and theoretical background. To enhance students’ professional capabilities and to prepare them for 

the future changes in knowledge and practices, another objective of this course is to give them an understanding of the dynamic of the current 

accounting environment (institutions, functions, evolution of the regulation and incentives structures and mechanisms) and of the impact of the 

globalization of the financial markets on the accounting world. Students should be able to apply their technical and environmental knowledge to 

the specific situations that may come up in their future careers. As future decision makers, and potentially insiders, students are also concerned 

with ethics and citizenship issues. This course will contribute to develop students’ awareness and their ability to analyse and interpret an 

accounting and financial decision in terms of social responsibility and ethics. By assimilating all this information, students will acquire some skills 

needed to explain and defend their decision. Finally, they are expected to implement a self-learning process that will contribute to their 

autonomy in updating their knowledge for the future. 




and a source of additional examples for better understanding of the material. 



decision. It has to be plugged in a decision process which might take into account various constraints (evolution of the accounting 

regulation...). 



understand those influences to choose the right approach to solve decision making problems, to adopt a global strategy to manage a profit or a 

loss (with options allowed by French regulation) and, almost all, to interpret the consequences on financial statements. 



discussions developed around technical competences, practical examples or case studies. Students will have to use written communication 

during their course work and evaluation: a given result in accounting might be a single number – nevertheless, students are required to be able 

to provide with a complete report, including a precise summary of calculation process and synthesis of problem and proposed solution. 


The course will combine the presentation of theoretical concepts with practical exercises and case studies, in order to familiarise students both 

with the theoretical and practical aspects of accounting. 

The course comprises the following themes: profit and loss account, balance sheet, the accounting information system, the accounting 

conventions, the evolution of the accounting regulation, closing transactions and their influence on financial statements. 







Slides, 

Detailed pedagogical notes, 

DPAS, 

A series of exercises and case studies developed for the course, 

Textbooks 

« DCG 9 - Introduction à la comptabilité : Manuel complet, applications et corrigés », Béatrice et Francis Grandguillot, 2007




Page 38/122 

« Comptabilité générale : Principes généraux, opérations courantes, opérations de fin d'exercice 11ème édition », Béatrice et Francis 

Grandguillot, 2007 

« Exercices de comptabilité générale avec corrigés détaillés 5ème édition », Béatrice et Francis Grandguillot, 2007 

« L'essentiel des opérations courantes en comptabilité générale », Béatrice et Francis Grandguillot, 2006 

« Comptabilité financière de l’entreprise », Eglem, J.-Y. et Stolowy, H., Éditions Gualino, 2003. 

Additional materials : A number of exercises, case studies and DPAS have to be read and prepared in advance for each class session. They are 

available in a digital format, on the e-learning platform Erakles. 


Session No° Topic No of 

hours 

1 

2 

3 

4 

5 

6 

7 

General course presentation: 

accounting principles, closing 

transactions. 

Annual depreciation and its impact on 


Annual depreciation and its impact on 


Inventories valuation and its impact on 


Impairment (current and fixed assets) 

and its impact on financial statements. 

Continuous assessment 

Accruals and prepayment and their 

impact on financial statements. 

Income taxation. Income repartition 

(dividends, reserves). 

8 Revision : Case study 2 



1 

2 

2 

2 

2 

2 

3 

Obligatory reading and homework (reading of 

textbooks are not obligatory) 

Slides. 

(Grandguillot, DCG9, chapter 16. Eglem and Stolowy, 

chapter 15). 

Slides. Pedagogical note. 

(Grandguillot, DCG9, chapter 18 and 23 (except chap 

23, section 3). 

Slides. Pedagogical note. Exercises and/or case studies. 

DPAS 1. 

(Grandguillot, DCG9, chapter 18 and 23 (except chap 

23, section 3). 

Pedagogical note. Exercises and/or case studies. DPAS 

2. 

(Grandguillot, DCG9, chapter 17 (except section 5)). 


3. 

(Grandguillot, DCG9, chapter 19 and 20). 


4. 

(Grandguillot, DCG9, chapter 21). 

Slides. Pedagogical note. Exercises and/or case studies. 

(Grandguillot, Comptabilité générale, chapter 32) 

Revision: pedagogical notes, previous exercises and 

case studies (sessions 1 to 7). 

Case study to prepare. 

Homework: analysis of the sustainable development 

part of a French firm’s annual report. 






will enrich the pedagogical process, providing additional information to the issues presented and discussed in class.

ASSIGNMENTS 




Page 39/122 


pre-course homework (DPAS): four pre-course homework (DPAS) have to be submitted in an electronic form by every student to the specified 

deadline. 

Continuous assessment: multiple choice test. It will last nearly 20 minutes. 


Type of evaluation : the final exam will require students to demonstrate their knowledge of a series of theoretical concepts, as well as their 

capacity to apply their accounting knowledge to a case study situation. All the answers have to be motivated and demonstrate understanding of 

accounting and financial issues and good written communication skills. 




Foreign students from countries that do not have French as official language are allowed to use an hard copy dictionary (which provides a 


EVALUATION 

The evaluation methods used in this course will assess students’ understanding of concepts, their capacity to apply these concepts to practical 

situations and their capacity to communicate effectively the results of their work. 





Total 100% 


















Management Accountings (CGE321ESC) 


Page 40/122 

MANAGEMENT ACCOUNTINGS (CGE321ESC) 

As this course is the first management accounting course, its main objective is to introduce students to various management accounting 

methods, techniques, to develop their ability to analyse and solve problems by using the right method in a given context. 

During this course, there are two types of required work: individual work (reading detailed pedagogical notes and textbooks and doing one’s 

computer pre-course home work) and team work (essentially preparing case studies). 

As future decision makers, students are also concerned with ethics and citizenship issues. This course will contribute to develop students’ 

awareness and their ability to interpret a management decision in terms of social responsibility and ethics. 

By assimilating all this information, students will acquire some communication skills needed to explain and defend their decision. 

Course Contribution to technical ability 

Students are required to master technical concepts throughout this course such as the process of calculation of costs at different stages of the 

operating cycle, the different techniques for income measurement and inventory valuations, the alternative methods to compute full costs 

(official accounting rule and ABC method) and non full costs (direct costing marginal costing, break even point, etc.). This training will use 

different methods: theoretical course teaching the techniques, Examples of the real environment, computer self learning tools, exercises and 

case studies. 

Course Contribution to apply the analytical approach 

Decision making is not reduced to a mechanical process. This is a complex process where lots of elements interact. Thus, students must 

understand these interactions in order to choose the right approach or method to solve decision making problems. They will solve case studies 

concerning each topic of the course. 

Course Contribution to the ability to recognize global constraints 

When students provide a rigorous and technically correct information, the work is not finished, because this information alone does not 

represent a decision: it has to be integrated in a decision process which takes into account various constraints (legal regulation, ethics, global 

strategy, etc.). Real environment Examples and case studies will develop this ability. 

Course Contribution to oral and written communication ability 

A given result in management accounting might be a single number or a series of numerical calculation – nevertheless, students are required to 

provide a complete report (in case studies and in the final Exam), including a precise summary of the calculation process, the synthesis of the 

problem and the proposed solution. 


Costs analysis (variable, fixed, direct, indirect). 

The process of calculation of costs at different stages of the operating cycle. 

The different techniques for income measurement and inventory valuations. The legal inventory valuation 

The alternative methods to compute full costs (official accounting rule and ABC method). 

The seasonal costs. 

The alternative methods to compute non full costs (direct costing, marginal costing, break even point technical and strategic analysis, etc.). 

Costs analysis and ethic : break-even point strategy and redundancy- product choice and sustained development 







-A detailed pedagogical note with numerous illustrations, explanations and corrected exercises or case studies; 

Slides presented in class (Annexes); 

A list of questions (with detailed correction) on e-learning platform to help the students with the particular difficulties of understanding; 

A pre-course homework based on fundamental knowledge (DPAS); 

A case study. 

Textbook : The books quoted hereafter are not the main material for this course but students can also consult them to find a complementary 

approach.




Page 41/122 

Grandguillot, B. and Grandguillot, F. (2004), Comptabilité de Gestion, Méthodes classiques et modernes d’analyse des coûts, Editions Gualino. 

Mendoza, C., Cauvin, E., Delmond, M.H. (2004), Coûts et décisions, Editions Gualino. 

Giraud and Delmond (2008) Contrôle de Gestion et Pilotage de la performance. 

Other references 

Goujet, C., Raulet, C. and Raulet, G., Comptabilité et Contrôle de Gestion, Vol 1-2, Editions Dunod. 

Keiser, A.M., Meylon, G., Hemici, F. and Fernandez, V., Comptabilité Analytique et de Gestion, Vol 1-2, Editions ESKA. 


Session Topic Duration Obligatory reading and homework (reading of textbooks 

are not obligatory) 

1 The cost at different stage of the 

operating cycle: 

Purchase cost, production cost and 

distribution cost 

The Web of costs and stocks (inventories) 

2 The different techniques of inventory 

valuations 

First in First out 

Last in first out 

Weighted average cost 

3 The alternative methods of full costing 

Official accounting rule (PCG) 

4 Lecture of M GUILLEMAIN e-learning course Chapter 1 

and the corresponding chapter in the Cyberlibris reference 

textbook 

DPAS 1 TD N°1 



textbook DPAS 2 

TD N°2 



textbook DPAS 3 TD N°3 

4 The ABC method 2 Lecture of M GUILLEMAIN e-learning course Chapter 4 

and the corresponding chapter in the Cyberlibris 

reference textbook DPAS 4 TD N°4 

5 The seasonal costs 2 Lecture of M GUILLEMAIN e-learning course Chapter 5 



6 Revision and class Exam 2 Revision 

7 The Break even point: technical and 

strategic analysis 

8 The non full costs: 

Direct costing 

Marginal costing 


And corresponding chapter in the Cyberlibris reference 



And corresponding chapter in the Cyberlibris reference 


9 Synthesis Session 1 2 REVISION DPAS 8 TD N°8 

10 Synthesis Session 2 2 REVISION DPAS 9 TD N°9 




To prepare for each session, students have to read the slides that will be presented in class, the detailed pedagogical notes and other document 

attached to each topic, as well as the chapters indicated as obligatory reading. They will also have to finalise the required homework and to 

hand it in at the specified deadline. 

For a better understanding of the class, students must master the vocabulary and know how the topic will be presented. Then, this self-learning 

process will lead students to raise a lot of questions and identify what are their main difficulties of understanding. The class is structured to give 

them the answers and the keys of understanding




Page 42/122 

The corrected list of questions and the corrected exercises illustrate how to apply concepts and techniques to solve the pre-course homework 

(DPAS)..To help students to succeed in this learning and working process, a forum is available to ask questions about any kind of difficulties 

encountered. 




ASSIGNMENTS 


pre-course homework (DPAS): 9 pre-course homeworks that have to be validated individually on-line via Eraklès before the deadline. The 

questions are corrected at the beginning or at the end of the session. Students have to give the right answer to 50% of the selected questions, 

other wise the DPAS is not validated. The grade of the DPAS is directly related to the proportion of correct answers. This method incites 

students to work regularly and thoroughly on each topic. 

Continuous assessment: written continuous exam that will be realized in class. This class assessment includes all the topics from the beginning 

of the course till this date. 


Type of evaluation : The examination is based on independent case studies. Answers have to be motivated and numerical results must be 

discussed and explained. 






EVALUATION 

The evaluation method used in this course will assess students’ understanding of financial concepts and techniques. 





Total 100% 


1. Mévellec, P. (2002) , Introduction au calcul des coûts, Editions E-Theque (Cyberlibris). 

2. Mendoza, C., Cauvin, E. and Delmond, M. H. (2004) Coûts et décisions, Editions Gualino (Cyberlibris). 

3. Dubrulle, L. and Jourdain, D., Comptabilité analytique de gestion, Editions Dunod. 








Attributes a purported statement of fact or reference to a source which has been concocted.




Page 43/122 








Labour Law (DRT321ESC) 


Page 44/122 

LABOUR LAW (DRT321ESC) 


This course in Labour Law aims essentially to make students aware of different aspects of regulations at work, a notion with which they will 

have to comply throughout their professional life. It presents the bases of Labour Law and compares French, European and International 

norms. 

The teaching objective is to create the necessary reflexes for these future executives and managing directors, which are fundamental in the 

analysis of legal cases, foreseeing risk, and in establishing contractual and social structures with the help of traditional corporate advice. 

Course Contribution to become aware of global responsibility : 

The basic goal of this course is to make students aware of « The Law » which will accompany them throughout their professional lives, whilst 

developing humility and ethical considerations. Students must demonstrate their knowledge and awareness of sustainable development and 

ethical issues related to the course content. 




situations and of drafting appropriate contracts and corresponding consultations in groups. 


Beyond conceptual learning, students are expected to acquire skill in the identification and analysis of a legal problem in a multi-polar 

environment, acquire an appropriate legal vocabulary and to be able to deal in future situations, with legal departments, legal advice and to 

identify and face legal problems in their future companies. 



decision or action in a professional context. 


Within this course, students will have rapid access to « academic » legal teaching, bipassing the traditional steps, and to a fundamental legal 

understanding in the management of Human resources in a company. Contracts of employment, and internship contracts will be studied in 

detail. 

Creation of the Contract of Employment 

Obligations of both sides and different forms of the Contract of Employment 

Implementation of the Contract of Employment 

Breaking the Contract of Employment 


Students have access to the school e-learning platform to download the associated course material and to prepare the homework due for each 

session (DPAS). 

They have access to an electronic forum to ask questions and receive answers from the professor. 


A complete on line data base and books and material in the library are also available for their use. 


- Course material can be downloaded from the e-learning platform, presented with comments as in a face to face class: 

• A detailed plan of the class 

• Teaching aids and back up material 

-Textbooks: The following textbooks are available on the online library, “cyberlibris”. These documents need to be read in part or in full before 

each class. 

o Le mémento pratique social F. LEFEBVRE, dernière Ed.




Page 45/122 

o Le Guide Juridique de l’embauche M. PIERCHON et G.P. QUETANT – Ed. d’Organisation 

o Le Guide de la rupture du contrat de travail Pr ANTONA, Ed. d’Organisation 

o Les juridictions du travail en Europe J. VILLEBRUN et G.P. QUETANT – Ed. LGDJ 

- Other Resources : 

Newspapers and academic and professional publications are accessible on-line and may provide complementary information on the 

concepts, theories and applications of the subject. 

COURSE FRAMEWORK 

Session Topic Duration (h) Obligatory reading and pre-course 

homework 

1 

2 

Introduction to work relations from a legal point of 

view 

Sources of Labour Law: French, European and 

International norms. Jurisprudence and professional 

contribution 

3 Sources of Labour Law 2 

4 

Creation of a Contract of Employment (with induction to 

compared rights) 

5 Creation of a Contract of Employment 1 

6 

Life of a Contract of Employment (with induction to 


7 Life of a Contract of Employment 1 

8 

Death of a Contract of Employment (with induction to 


9 Life of a Contract of Employment 1 

10 Internship Contracts (with induction to compared rights) 2 

11 Internship Contracts 1 

12 Labour Administration and Juridiction 2 

13 Labour Administration and Juridiction 2 

Total Duration 22 

2 See e-learning platform 

2 

2 

2 

2 

See e-learning platform 











See e-learning platform

TEACHING APPROACH 




Page 46/122 




Homework prepared prior to the class (DPAS) must be handed in on time. The aim of this work is to permit the student to gain the knowledge 

necessary to follow the class. 

During the class, students must actively participate in discussions of theoretical concepts and examples, giving their justifiable opinion. They 

also have to get involved in analysing and solving the case studies presented and discussed in class. An active contribution from students will 


During the class, the students may question the teacher about the subject presented in class. 

Furthermore, a specific e-learning platform may be used by students to ask questions or clarify the concepts studied in class. 

ASSIGNMENTS 


• -Pre- course homework (DPAS): 3 pieces of work for each student marked randomly 

• -Continuous assessment: Following two hours of advice from the professor, a group draft of an exclusive distribution contract. 


A final exam will require students to demonstrate their acquisition of legal logic and an ability to synthesise its written expression. 

Type of evaluation : Case Studies with 10 questions covering the whole programme 



Authorised Documents: None, no pocket calculators. 

Foreign students from countries that do not have French as official language are allowed to use hard copy dictionaries (which provide a 


EVALUATION 

The evaluation methods used in this course will assess the students’ ability to demonstrate global responsibility, to work in teams using 

interpersonal skills, a questioning attitude and communication skills. 

Type of assessment Breakdown 




Total 100% 


no supplementary reading 


Academic fraud is an act committed by a student who presents someone else’s texts or ideas as his own, which may result in an inappropriate 

academic evaluation. The following list shows a few examples of actions considered academic fraud, though it is by no means exhaustive:




Page 47/122 

-presenting the complete or partial use of someone else’s text as his own, with no indication of reference during an exam, or any work or 

exercise evaluated 

-submitting work done by somebody else of some work or activity evaluated; 

-using non authorised aids during an exam or exercise 

-Presenting the same work in a different course without authorisation; 

- obtaining the questions or answers to an exam unlawfully 

- requesting, offering or exchanging information during an exam.



Firm Taxation (FIS321ESC) 


Page 48/122 

FIRM TAXATION (FIS321ESC) 


As this course is the first firm taxation course, its main objectives are to introduce students to the different firm taxation systems (profit, capital 

and turn over taxation) and to develop their ability to analyse and solve problems by using the right method or option, in a given context, in 

order to improve the tax efficiency (tax planning). 


computer pre-course home work) and team work (essentially preparing case studies). 


awareness and their ability to interpret a decision in terms of social responsibility and ethics. 

By assimilating all this information, students will acquire some communication skills needed to explain and defend their decision. 


Students are required to master technical concepts throughout this course such as the fundamental principles of the French fiscal system, the 

three exercise formulas of industrial or trading activity, the profit taxation system, the group taxation system, the capital and turnover taxation 

systems. This training will use different methods: theoretical course teaching the techniques, Examples of the real environment, computer self 

learning tools, exercises and case studies. 


Decision making is not reduced to a mechanical process. This is a complex process where lots of elements interact. Thus, students must 

understand these interactions in order to choose the right method or option to solve decision making problems. They will solve case studies 



When students provide a rigorous and technically correct information, the work is not finished, because this information alone does not 

represent a decision: it has to be integrated in a decision process which takes into account various constraints (legal regulation, ethics, global 

strategy, etc.). Real environment Examples and case studies will develop this ability. 


A given result in firm taxation might be a single number or a series of numerical calculation – nevertheless, students are required to provide a 

complete report (in case studies and in the final Exam), including a precise summary of the calculation process, the synthesis of the problem 

and the proposed solution. 


The fundamental principles of the French fiscal system. 

Ethic and tax planning 

The three exercise formulas of industrial or trading activity. 

The profit taxation system in these three formulas and the corresponding corporate taxes: 

- Assessment on income; 

- Corporation tax. 

The capital gains tax system. 

The basis of assessment computation in each formula : taxable products and deductible expenses (rules that encourage sustained 

development), tax allowance, tax break and reduction and the rate of taxation. 

The group taxation system. 

The losses management. 

The capital taxation system. 

The turn over taxation system. 

Synthesis of the course which emphasize sometimes the main rules that permit to improve firm governance 




Students also have access to the online library to read the textbooks or chapter due for each session.






Page 49/122 

A detailed pedagogical note with numerous illustrations, explanations and corrected exercises or case studies; 

Possibly other slides presented in class (Annexes); 

A list of questions (with detailed correction) on e learning platform to help the students with the particular difficulties of understanding; 

A pre-course homework based on fundamental knowledge (DPAS); 

A case study. 

Textbook : The books quoted hereafter are not the main material for this course but students can also consult them to find a complementary 

approach. 

Grandguillot, B. and Grandguillot, F. (2007) or last edition , Fiscal en poche édition 2007, Editions Gualino. 

Additional references 

Cozian, M.(2008), Précis de Fiscalité des entreprises, Editions Litec. 

Lefebvre, F.(2008), Mémento pratique 2008, Editions Francis Lefebvre. 



1 The fundamental principles of the French fiscal 

system 

The profit taxation system: 

the three exercise formulas of industrial or trading 

activity and the corresponding taxes 

Ethic and firm taxation: 

Tax planning differs from tax evasion 

2 The basis of assessment computation in each 

formula: taxable products and deductible expenses ( 

tax rules that encourage sustained development), 

tax allowance, tax break and reduction) and the 

rate of taxation 

2 Lecture of M GUILLEMAIN e-learning course 

Chapter 1 


reference textbook 


Chapter 2 




3 The capital gains tax system in each formula 2 Lecture of M GUILLEMAIN e-learning course 

Chapter 3 




4 The group taxation 2 Lecture of M GUILLEMAIN e-learning course 

Chapter 4 




5 The losses management 2 Lecture of M GUILLEMAIN e-learning course 

Chapter 5 

And corresponding chapter in the Cyberlibris 



6 The capital taxation system 

The turn over taxation system 

7 Course Synthesis, particularly about rules that 

permit a better firm governance 


Chapters 6 and 7 



REVISION 


Chapter 7






Page 50/122 










ASSIGNMENTS 


pre-course homework (DPAS): 5 pre-course homework that have to be validated individually on-line via Eraklès before the deadline. The 

questions are corrected at the beginning or at the end of the session. Students have to give the right answer to 50% of the selected questions, 

other wise the DPAS is not validated. The grade of the DPAS is directly related to the proportion of correct answers. This method incites 

students to work regularly and thoroughly on each topic. 

Continuous assessment: a written continuous evaluation (1h) that will be realized at before session 6 . This class assessment includes all the 

topics from the beginning of the course till this date 


Type of evaluation: The examination is based on independent case studies. Answers have to be motivated and numerical results must be 

discussed and explained. 




Foreign students from countries that not have French as official language are allowed to use hard copy dictionary (which provides a translation 

from their native language to French) during the exam. 

EVALUATION 

The evaluation method used in this course will assess students’ technical ability, ability to apply the analytical approach, to recognize global 

constraints as welle as their oral and written communication ability 





Total 100% 


No supplementary readings





Page 51/122 















Introduction to Management (IMP321ESC) 


Page 52/122 

INTRODUCTION TO MANAGEMENT (IMP321ESC) 


The primary objective of this course is to understand the Management basic models. The course gives students a useful technical and 

theoretical background to help them to find the relevant approach and information to evaluate this dimension. Theories are needed because a 

decision maker is nowadays facing a complex and uncertain environment. To enhance students’ professional skills and to prepare them for the 

future changes in business practices of management, another objective of this course is to give them an understanding of the interrelations 

between actors in a dynamic environment. In an Organization there are individuals objectives that are sometimes in conflict, the purpose of 

management is thus to lead these individual performance toward a collective goal. As future managers, students will be able to implement with 

ethics and citizenship solutions to manage efficiently a team. This course will contribute to develop students’ awareness and their skills to 

conduct a team toward a specific goal. By assimilating all this information, students will acquire some communication skills needed to explain 

and defend their approach. Finally, they are expected to implement a self-learning process that will contribute to their autonomy in updating 

their knowledge for the future. 

Course Contribution to be technically competent 

Management is the process of planning, organizing, leading and controlling the use of resources to reach a performance organizational purpose. 

Management is fundamental to support the work of each person in organizations. The primary objective of this course is to allow future 

managers to get the necessary skills to work successfully in an organizational setting (communication, organization, culture …). They allow a 

decision maker to analyze what kind of elements interact, to identify where the problem comes from and how some organizations had solved it 

in an efficient way. The course also leads students to understand how to enlarge the firm’s set of growth opportunities by an efficient use of 

practice of management. 

Course Contribution to understand the current environment 

The evolution of the environment impacts directly the management. Thus, the course includes a comprehensive presentation of the present 

international and competitive business environment. These elements are discussed in class and supported by relevant Examples, taken either 

from the specialized academic and professional literature, or from the personal experience of the teaching staff. The approach adopted 

encourages students to critically evaluate the existing managerial practices, to question their applicability and to identify the best areas of 

applications. 

Course Contribution to be analytically competent 

The course explores the complexity of decision making and individual interactions. The discussions and analyses of the limits of techniques of 

management, the theories and practices presented in this course are a necessary condition to understand why firms can differ (rationally or 

not) in their practices, but also when and how they have to realize an arbitrage between decisions. For this purpose, the course relies on 

practices illustrations, exercises and case studies. 

Course Contribution to be sensitive to global constraints in decision making 

This course sensitizes students to ethical behaviour and social responsibilities which will be a challenge for the future. As future manager, 

students will have to deal with a diverse workforce i.e. a heterogeneous mix of people in terms of gender, age, disabled, race, ethnicity… 

Therefore a specific attention has to be drawn about this dimension in the organization. 

Course Contribution to be prepared to face changes in knowledge and practices 

On one hand, the limits of managerial theories are presented and discussed during the course, encouraging students to critically evaluate their 

relevance and their applicability in concrete situations. On the other hand, the course outlines the changing nature of the international business 

environment and the necessity to continuously adapt management practices and tools to the dynamic reality of the market environment. 

Course Contribution to be effective in written and oral communication 

The capabilities to effectively work in teams and to communicate during the working process are essential skills for future recruiters. The 

pedagogical approach adopted in this course encourages students to participate with their opinions, experience and comments to the 

discussions developed around managerial practical Examples or real case studies. The course determines the students to develop their 

interpersonal communication skills, to debate and negotiate ideas and decisions during their group work. Finally, students are obliged to use 

both verbal and written communication during their course work and evaluation, which reinforces these skills. 


Introduction (rules, methods, video case). Management: background on main theories and definition. Organizational design. Communication. 

Culture. Continuous Examination. Final Examination. 



homework due for each session. They can access an electronic forum to ask questions and receive answers from the professor.







Page 53/122 

- The slides presented in class. 

- A series of exercises and cases to offer other illustrations of the implementation of techniques and to treat special difficulties. 

- Assignments of the team project on management 

- Textbook : The books quoted hereafter are the main material for this course but students can also consult them to find a 

complementary approach. 

o J.R. Schermerhorn (2002), Management, Wiley, 7th Edition. Available on-line via Cyberlibris 

o B.Nelson, P.Economy (2003), Le management pour les nuls, First Edition 

o N.Aubert et alii (2002), Management- Aspects humains et organisationnels, PUF 

- Additional material 

o Entreprise et Carrières. 

o Liaisons Sociales Magazine 



1 Introduction to the course and work on video case 4 

2 Managerial theories background 2 See on Eraklès 

3 Organizational design 2 See on Eraklès 

4 Communication 2 See on Eraklès 

5 Cultural issues 2 See on Eraklès 

6 Continuous Examination 2 Delivered of slides + oral Examination of the best 

projects 









ASSIGNMENTS 


pre-course homework (DPAS): preparation of a written team project on management. Both readings and in-class case study incite students to 

work regularly. 

Continuous assessment: evaluation of each team project by the teacher who will select the 4 best projects to an oral presentation and the 

delivered of the slides for the oral by each team. 


Type of evaluation : case studies and courses questions. Answers have to be motivated, justified and explained. 

Duration : 4 hours




Page 54/122 



Foreign students from countries that do not have French as official language are allowed to use hard copy dictionary (which provides a 


EVALUATION 

The evaluation method used in this course will assess students’ technical ability, their understanding of the current environment, their analytical 

skills, their understanding of global constraints in decision making, their ability to face changes in knowledge and practices, their written and 

oral communication skills. 





Total 100% 

















Information and Communication technologies (ICT ) Rules and ethics (INF321ESC) 


Page 55/122 

INFORMATION AND COMMUNICATION TECHNOLOGIES (ICT ) RULES AND ETHICS 

(INF321ESC) 



The purpose of the course is to educate students to what they can and cannot do in the ICT field from an ethical point of view. This course 

aims at raising student's awareness to legal and practical elements concerning individual usage of Internet and professional use of ICT as well. 

Course Contribution to global responsibility 

This topic is paramount as it constitutes the subject of the course. The course puts forward legal aspect related to Internet usage (plagiary and 

copyrights, respect of privacy, Peer to Peer illegal copying, etc.) and professional rules and usages related to Information Technologies 

(confidentiality of professional data, security, charters, etc.). 

Course Contribution to conceptual learning and critical thinking skills 

Student will have to learn and to self assess about their own usages of Internet and legal implications. They will also have to learn about the 

way they will have to behave in a professional context as future managers using Information Technologies. 

Course Contribution to be effective in written communication 

Students will have to show their knowledge and understanding of the different issues and express themselves clearly. 


After an introduction to copyright, intellectual property rules, private life respect and personal data protection, specific issues concerning ICT 

will be presented. 

The case of Ethical and legal aspects of the Internet, on-line purchase and e-business protection will also be Examined. 

The rules to be respected when performing an information watch on Internet will be detailed and then the course will focus on the awareness 

of ethical and security behaviours. 






The main material used in this course is the following: 

The textbook corresponds to a collection of six PowerPoint slideshows, which can be found on Eraklès e-learning platform. 

- Pedagogical notes 

o Barlette Y. (2009): Legal aspects of the Web (24 slides) - Online information protection and rules (36s) - Online information 

watch rules (44s) - ICT security and ethics (31s) 

o Gleize M. (2009): Plagiary and Copyright - ICT and private life respect. 


Session Topic 

1 Introduction 

Copyright and Internet property rules 

2 Private life and personal data protection 

ICT specific issues 

Duration 

(h) 

Obligatory readings and pre-course homework 

2 Plagiary and Copyright 

2 ICT and private life respect 

DPAS 1

3 Legal aspects of the Web 

E-business, online information protection and rules 




2 Legal aspects of the Web 

Online information protection and rules 

4 Awareness on ethical and security behaviors 2 Online information watch and citation rules 

ICT security and ethics 

DPAS 2 



Page 56/122 







ASSIGNMENTS 


- pre-course homework (DPAS) : two pre-course homework (DPAS) that have to be handed in by every student to the specified 

deadline (written answer to a practical situation) 

- Continuous assessment : written on-line multiple choice questionnaire (10 questions) 


Type of evaluation: written exam based on questions about the various topics presented and discussed during the course. 

Duration: 1 hour 

Language: The exam has to be written in French. 


Foreign students from countries that do not have French as official language are allowed to use a hard copy dictionary (which provides a 


EVALUATION 

The evaluation method used in this course will assess students understanding of global responsibility, their conceptual learning and critical 

thinking skills, their written communication skills. 





Total 100% 


Available on cyberlibris: 

• d'Auzon O. (2004). Le droit du commerce électronique, Ed. du puits fleuri. 

• Hongladaran S. & Ess C. (2006). Information technologies Ethics: cultural perspectives, Idea Group Publishing.



Other readings: 

• Colombain. (2005). Surfez Tranquille : Internet en toute sécurité, Milan. 



Page 57/122 















History of religion and cultural behaviour (HRC321ESC) 


Page 58/122 

HISTORY OF RELIGION AND CULTURAL BEHAVIOUR (HRC321ESC) 


The main objective of this course is to propose elements of reflection in the field of the history of religions. The students study the influence of 

the socio-cultural environment and in particular the “religious” aspects in international relations, but also in the behaviour of managers, by 

developing analytical skills and by applying this to current issues. 

This teaching aims at supporting the general knowledge and the intellectual curiosity of the students compared to their future international 

activity.“ To know the history of religions is to enrich our common heritage. Understanding brings tolerance”, Jean Delumeau, « Des religions et 

des hommes. » 

Course Contribution: to be effective in written communication: 

Students must be able to clearly formalize their ideas in writing by treating and establishing a structured, detailed and argued plan on a 

hierarchical basis. 

Course Contribution: to develop Critical thinking: 

Students must learn the main concepts and acquire a solid general knowledge. With these fundamentals, the students will be able to develop 

their critical spirit and will be capable to apprehend the constraints of an international environment in perpetual change. 

Course Contribution: to develop Global responsibility: 

The study of the history of religions enables the acquisition of overall responsibility: students learn to accept and respect the differences of 

others and to avoid prejudicial errors of judgment and amalgam in local, regional and international environments. 


This course does not require any particular preliminary knowledge. It calls however upon the students’ intellectual curiosity; they should make a 

constant effort keep this up, not only in current affairs, but also with the world surrounding them. The regular reading of newspapers or 

magazines is therefore important. 

This course will be organized around two principal themes. The first presents a historical panorama of three religions (Judaism, Christianity and 

Islam). The second aims to show the influence of the religions in the field of the international relations. 





They can benefit from additional information available on line and in the library. 


Textbooks 

Delumeau J. (1997) Des religions et des hommes, Desclée de Brouwer. 

Bellinger G. J. (2000) Encyclopédie des religions (préface de Chaunu P.), Le Livre de Poche. 

Berque J. (2002) Le Coran : Essai de traduction, Albin Michel. 

La Bible TOB, notes essentielles (1998), Le Cerf. 

Chebel M. (1995) Dictionnaire des symboles musulmans : rites, mystique et civilisation, Albin Michel. 

Corbin A. (2007) Histoire du christianisme : Pour mieux comprendre notre temps, Seuil. 

(de collectif) (1999) Dictionnaire de l'histoire du christianisme, Albin Michel. 

(de collectif) (1999) Dictionnaire du judaïsme, Albin Michel. 

(de collectif) (1998) Dictionnaire de la théologie chrétienne, Albin Michel. 

(de collectif – Bersani J. sous la direction) (2004) Encyclopédie des religions, Encyclopaedia Universalis. 

(de collectif) (1999) Atlas des religions, Perrin. 

(de collectif) (2007) Biblica, L'Atlas De La Bible, Éditions de Lodi. 

(de collectif) (1998) Chroniques de l'histoire le chah d'Iran, Editions Chronique. 

(de collectif) (2002) Hérodote, numéro 106 : Religions et Politique, Editions La Découverte. 

(de collectif) (2003) Questions internationales n °1 : Dossier Moyen-Orient : Zone de conflits, La documentation française. 

Commentaire [s1] : Revealed 

: do you mean Of revelation??



(de collectif) (2006) Questions internationales n °21 : islam, islams, La documentation française. 

(de collectif) (2007) Questions internationales n °25 : L’Iran, La documentation française. 

(de collectif) (2008) Questions internationales n °28 : Israël, La documentation française. 

(de collectif) (2008) Questions internationales n °29 : Le christianisme dans le monde, La documentation française. 

Dumortier B. (2002) Atlas des religions. Croyances, pratiques et territoires, Autrement. 

Dupont A-L. (auteur) et Balavoine G. (cartographe) (2005) Atlas de l’Islam dans le monde : Lieux, pratiques et idéologies, Autrement. 

Encel F. (2008) Atlas géopolitique d'Israël : Aspects d'une démocratie en guerre, Editions Autrement. 

Faure B. (2006) Bouddhisme, judaïsme, christianisme et islam, Encyclopaedia Britanica. 

Govignon B. (2000) La petite encyclopédie des religions, Réunion des Musées Nationaux. 

Jouve F. (2006) Jésus, Editions Chronique. 

Kadare I. (sous la direction de) (1997) Dictionnaire de l’Islam : Religion et civilisation, Albin Michel. 

Lacoste Y. (2007) Hérodote, N° 124 : Proche-Orient, géopolitique de la crise, Editions La Découverte 

Lebeau R. et Levasseur C. (2003) Atlas des Hébreux : La Bible face à l'histoire, 1200 av. J.-C. - 135 apr. J.-C, Autrement. 

Lenoir F. (sous la direction) et Tardan-Masquelier Y. (sous la direction) (2000) Encyclopédie des religions, Bayard. 

Quesnel M. et GRUSON P. (2001) La Bible et sa culture, Desclée de Brouwer. 

Riley-Smith J. et Balard M. (1999) Atlas des croisades, Autrement. 

Rivière P. (2007) Histoire des religions, Les mystères de l'Histoire. 

Tincq H. (sous la direction de) (2005) Larousse des religions du monde, Larousse. 

Vallet O. (2004) Petit lexique des guerres de religion d'hier et d'aujourd'hui, Albin Michel. 


Page 59/122 

Magazines : 

Historia, L’Histoire, Le Monde des religions, Religions et Histoire. 

Video supports: 

« Des religions et des hommes », série de 12 vidéocassettes écrites et présentées par Jean Delumeau avec la collaboration de Sabine Melchior- 

Bonnet, La Cinquième, 1996. Divers documentaires sur support DVD illustrant certains aspects du cours : "Sur les traces de Jésus" de France 3 

éditions, "Mahomet" de Arte vidéo, "Les dessous des cartes : géopolitique et religion" de Arte vidéo, "Pie XII, le Pape, les Juifs et les Nazis" de 

la BBC, "Israël, un état en guerre" de TF1 vidéo, etc. 

Electronic resources: 

Students have access to the Eraklès e-learning platform to download the slides presented in class, they may use complementary information 

available online and in the library, and can access an electronic forum to ask questions and receive answers from the Professor. 


Session Topic 

1 

2 

4 

5 

Why the history of Religion is useful : international 

relations, political and religious conflict. Israel and 

the Arabs : Theodor Herzl : « le chantre du 

sionisme”. Zionism in international relations. The 

Jews during the Second World War (anti Jewish 

laws, the holocaust...). 

1948 : Creation of the state of Israël. Israël and the 

Arabs, from the foundation of the state of Israel to 

the succession of Arafat and Sharon. The Suez 

Crisis, the Six day war (1967) and its consequences. 

Israël and the Arabs, , from the foundation of the 

state of Israel to the succession of Arafat and 

Sharon. Lebanon. Israël and the Arabs : assessment 

and future prospectives. 

“Israel and Palestine : Territorial and Water rights 

issues” (Global compact charter: principles 1 and 8) 

Judaism : the Elected People : the first monotheistic 

religion. 

Duration (h) Obligatory reading and pre-course homework 

3 

Delumeau J. (1997) « Des religions et des 

hommes », Desclée de Brouwer. 

Reading press articles and personal research 

Chapters n°8 and 17 pp 64-71 and 140-147 

3 Reading press articles and personal research 

3 

1 

Personal study (support PDF) 

Chapter nº 3 

pp 24-31

6 

7 

8 

9 

10 

11 

Ashkenazes and Sepharades. The localisation of 

Jewish communities. The fundamental beliefs of 

Judaism. History of the Hebrews: part 1. History of 

the Hebrews: part 2: Moses, “giant of religious 

history”. Towards the Promised Land. The 10 

Commandments. 

Jewish communities: medieval times (Spain in its 

Golden Ageto the affirmation of zionisme (Herzl) 

land the creation of Israël. A harmonious symbiosis 

between Islam and Judaism. Maimonide, an 

exceptional destiny. 

Christianity : Jesus-Christ, the Messiah. His 

Preaching. Christian beliefs : Jesus and the Jews. 

Jesus of Nazareth. Was Jesus a pacifist ? Crucifiction 

and resurrection 

The birth of Christianity ; the road to Damascus. A 

great evangelist : Doctrine of St. Paul. The Mission 

of St. Paul. The elaboration of the new Testament. 

The 4 evangelists. The corpus of the New 

Testament. The troubled history of christianity : 

Arianism. The Council of Nicée (325). Saint 

Augustin. The decadence of the Roman Empire. The 

Benedictines 

The Middle Ages in the West. Charlemagne. 

Gregorian Reform. Monastic Orders. The period of 

division. Mystics and sages. 

The schism of 1054 and Orthodox tradition. A 

theological debate. An iconoclast quarrel. THe 

rupture with Rome. The orthodox choice. The 

Crusades. Pope Urban II and the origins of the first 

crusade. Crusades: the religious, political and 

financial issues. The myth of the Holy Land. 

Reform and Contre-reform : Luther. The Anglican 

reform. Calvin. The council of thirty. Ignace and 

Loyola and the Company of Jesus. 

Islam : Mahomet’s prediction. Islamic dogma. 

The war between Iran and Irak, a deadly conflict 

within the Muslim world. Sunnites et Chiites. 






2 

1 

1 

2 


Chapters 13 and 15 pp 116-131 

DPAS nº 3 

Chapter nº 4 

pp 32-39 

DPAS nº 4 

Chapters 7, 9 et 10 

pp 56-63 et 72-91 

Page 60/122 

Reading reference books and personal research 


Chapters n°11 et 21 

pp 92-99 et pp 183 


Chapter nº 12 

pp. 100-107 




Chapters nº 20 et 25 pp 164-175 et 208-215 

2 Chapters 27, 28 et 29 pp 224-247 

2 

Session of multiple choice questions (CC) 




During the class, students must actively participate in the discussions of theoretical concepts and examples, giving their justifiable opinion. They 


enrich the pedagogical process, providing additional information to the issues presented and discussed in class.




Page 61/122 

ASSIGNMENTS 

There are two types of assignments: 

Pre-course homework (DPAS): five pre-course homework exercises (DPAS) that must be handed in by every student at the specified deadline. 

Continuous assessment: written examination through a Multiple Choice Questionnaire (30 questions) 


Type of evaluation : A final written exam will require students to demonstrate their knowledge of a series of theoretical concepts. Final grade 

will include the quality of written language (spelling, expression and style) 



During the exam, the students cannot have access to any material and are not allowed to use pocket calculators. 

Foreign students from countries that do not use French as their official language are allowed to use an hard copy dictionary (which provides a 


EVALUATION 

The evaluation method used in this course will assess students’ written communication skills, their ability to develop Critical thinking, and their 

understanding of Global responsibility. 





Total 100% 


Boutier J. et Balavoine G. (2006) Atlas de l'histoire de France : La France moderne XVIe-XIXe siècle, Autrement. 

Centre informatique et bible (2002) Dictionnaire encyclopédique de la Bible, Brepols Publishers. 

Corm G. (2007) La question religieuse au XXIe siècle : Géopolitique et crise de la postmodernité, Editions La Découverte. (available on 

cyberlibris) 

Eckel C. (2007) Bible : les grands thèmes de l’Ancien Testament, Éditions de la Martinière. 

El Kenz D. et Gantet C. (2008) Guerres et paix de religion en Europe XVIe -XVIIe siècles 

Guyotjeannin O. (2005) Atlas de l'histoire de France : La France médiévale IXe-XVe siècle, Autrement. 

Man J., Le Roy Ladurie E. et Bourgne F. (2000) Atlas de l'an Mil. Sociétés et cultures dans le monde : les premiers liens, Autrement. 

Mourre M. (2004) Dictionnaire d’Histoire universelle, Bordas. 


Academic fraud is an act by a student which may result in a false academic evaluation of that student or of another student. Without limiting 



-Submits a piece of work of which the student is not the author, in whole or in part (except for duly cited quotations or references). Such work 

may include an academic paper, an essay, a test, an exam, a research report, and a thesis, whether written, oral, or in any other form. 

-Presents research data which has been falsified or concocted in any way. 



submitted elsewhere, without written authorization of the professors concerned and/or of the academic unit concerned.




Page 62/122 






Marketing Mix and marketing decisions (MKT321ESC) 


Page 63/122 

MARKETING MIX AND MARKETING DECISIONS (MKT321ESC) 


The main objective of this course is to make students discover what the marketing mix is and is useful to. Theories but also exercises and 

practice will help students to get a useful background, learning what the main marketing mix concepts mean. Then they will be able to manage 

each marketing mix element in order to reach the chosen marketing goals. As future decision makers, and potentially insiders, students are also 

concerned with ethics and citizenship issues. This course will contribute to develop students’ awareness and their ability to interpret a marketing 

decision in terms of social responsibility and ethics. To enhance students’ professional capabilities and to prepare them for the future changes in 

knowledge and practices, this course will also ask students to get some information by themselves. Thus they will have more abilities to face a 

complex, uncertain and moving environment. By assimilating all this information, students will acquire some communication skills needed to 

explain and defend their decision. Finally, they are expected to implement a self-learning process that will contribute to their autonomy in 

updating their knowledge for the future. 

Course contribution to correctly understand the marketing-mix elements. 

The knowledge of vocabulary, concepts, structures and instruments is necessary to understand the global concept of Marketing-mix which is 

one of the modern marketing fundamentals. . The approach adopted during the course encourages students to critically evaluate the existing 

theories and practices, to question their applicability and to identify the best areas of applications. 


Students will be able to observe, describe and analyze every item of the marketing-mix. This way, they will be able to study a great part of the 

whole marketing situation of every firm. 

This process will lead to diagnostic for each component : product, price, promotion, place (distribution). The students’ understanding of these 

analytical tools is realized though theoretical discussions, Examples, mini-case studies and teamwork. 

Course contribution to be able to conceive relevant recommendations 

As students are potentially future managers, they have to transform their diagnostics in adapted recommendations: the managerial 

recommendations will start with adapted solutions for every item of the marketing-mix. It will end by a global recommendation, demonstrating 

the ability of students to deal globally with all the elements of the marketing-mix. 

Course contribution to correctly manage each marketing-mix component 

Product, price, distribution and promotion are the main means used by a marketing service to decline the marketing strategy. Students have to 

know how to exploit and manage these four points to achieve the marketing strategy’s goals. 

Course contribution to be effective in written and oral communication 

Students are required to provide with a complete written report presenting their solution to a case study. This will include a progressive 

description of their proceeding, leading to final results. They will also prepare - and eventually implement - oral communication, assisted by a 

slide ensemble that they will have to prepare as well. 


The course will combine the presentation of theoretical concepts and models with practical exercises and case studies, in order to familiarize 

students both with the theoretical and practical aspects of marketing mix. The course comprises the following themes: 

An overview of the marketing mix concepts –Product, pricing, wholesalers and promotion characteristics and decisions –- Sustainable Marketing, 

ethics and social responsibility. 







- the slides presented and projected in class; 

- textbooks in marketing presenting concepts and methods to be used for solving marketing issues, particularly in case studies 

• Audigier G (2003), Marketing pour l’entreprise, John Gualino Editeur,. Available on-line via Cyberlibris. (A) 

• Cliquet et al. (2003), Management de la distribution, Dunod,Paris Editeur Available on-line via Cyberlibris. (B)

- Additional material 

• a series of exercises 

• exercises and case studies to be developed in team. 





Page 64/122 


1 Marketing mix concepts 2 

2 Product concepts and exercises 4 A : chap 11 

DPAS 1 

3 Product decisions and exercises 4 A : chap 11 suite 

DPAS 2 

4 Pricing concepts and decisions 4 A: chap 14 

DPAS 3 

5 Promotion process and Creation Strategy 

2 A : chap 16 

DPAS 4 

6 Media Strategy 4 A: chap 16 suite 

DPAS 5 

7 Below the line strategy 1 

8 Below the line strategy 2 

4 A : chap 15 

DPAS 6 

4 A : chap 17 

DPAS 7 

9 The “place” in the marketing-mix of the firms; 2 A : Chap 18 

B : Chap 2 

DPAS 8 

10 the distribution and retailing system. 

2 B : Chaps 1 &4 

DPAS 9 

11 Marketing-mix for distributors : merchandising. 2 A : Chap 19 

B : Chap 3 & 5 

DPAS 10 

12 Marketing mix for producers 2 A : Chap 18 suite 

B : Chap 4 

DPAS 11 

13 Trade Marketing 2 DPAS 12 

14 Category management 2 DPAS 13 

15 Case study 3 presentation with slides 

16 Debriefing on case studies 1 Revisions 





reading. They will also have to finalise the required homework and to hand it in at the specified deadline.




Page 65/122 




ASSIGNMENTS 

There are two types of assignments : 

- pre-course homework (DPAS): About a given topic, either students have to gather and structure information or they have 

to analyze data and give their opinion. 

- Continuous assessment: may be the realization of a marketing case study in group or may be a QCM individually, both in 

limited time in room. 








EVALUATION 

The evaluation method used in this course will assess students’s understanding of the marketing-mix elements, their analytical skills, their 

ability to conceive relevant recommendations, to manage each marketing-mix component aind their written and oral communication skills. 





Total 100% 


• Kotler, Philip, Marketing Insights from A to Z (2003), John Wiley & Sons editor, available on-line via Cyberlibris. 

• Brown, Duncan , Influencer Marketing : Who Really Influences Your Customers ? (2008), Elsevier Science & Technology Books editor, 

available on-line via Cyberlibris. 

• Tapp, Alan, Marketing Revolution : The Radical New Approach to Transforming the Business, the Brand and the Bottom Line, Kogan 

Page editor 














Page 66/122 



Undertakes any other action for the purpose of falsifying an academic evaluation. 

Cf agnès le 22/4/9




SECOND YEAR COURSES 


Page 67/122



Management Control (CDG411ESC) 


Page 68/122 

MANAGEMENT CONTROL (CDG411ESC) 


The primary objective of this course is to explore management control and specially budgeting dimension of management problem and to 

familiarize students with various techniques used by management control to problem solving and decision making. The course gives students a 

useful technical and theoretical background to help them to find the relevant approach and information to evaluate this dimension. To enhance 

students’ professional capabilities and to prepare them for the future changes in knowledge and practices, another objective of this course is to 

give them an understanding of the dynamic of the current environment of firms. Students should be able to apply their technical and 

environmental knowledge to the specific situations that may come up in their future careers. As future decision makers, and potentially insiders, 

students are also concerned with ethics and citizenship issues. This course will contribute to develop students’ awareness and their ability to 

analyse and interpret a costing and budgeting decision in terms of social responsibility and ethics. By assimilating all this information, students 

will acquire some skills needed to explain and defend their decision. Finally, they are expected to implement a self-learning process that will 

contribute to their autonomy in updating their knowledge for the future. 




and a source of additional Examples for better understanding of the material. 



decision. It has to be plugged in a decision process which might take into management various constraints. 



understand those influences to choose the right approach to solve decision making problems, to adopt a global strategy. 



discussions developed around technical competences, practical Examples or case studies. Students will have to use written communication 

during their course work and evaluation: a given result in management control might be a single number – nevertheless, students are required 

to be able to provide with a complete report, including a precise summary of calculation process and synthesis of problem and proposed 

solution. 


The course will combine the presentation of theoretical concepts with practical exercises and case studies, in order to familiarize students both 

with the theoretical and practical aspects of management control. 

The course comprises the following themes: management control process, history and evolution, tools for management control as accounting 

and costing, sales budget, production budget and variance analysis, purchasing budget, project budget, budgeting and performance reporting. 







The slides presented in class. 

Detailed notes with numerous illustrations and explanations. Some real Examples are provided when possible and the conceptual background is 

fully illustrated and also intuitively described. 

A list of questions (with detailed correction) to serve as a canvas of analysis and to help the students with the particular difficulties of 


Exercises and cases (with detailed corrections) to offer other illustrations (than in the detailed notes) of the implementation of techniques and 

to treat special difficulties.




Page 69/122 

A pre-course homework based on readings and on a case study. 

Four textbooks. 

Contrôle de gestion et pilotage de la performance - Giraud, Françoise, Saulpic, Olivier, Naulleau, Gérard, - Editeur: Gualino - 270 pages – 2003 

Performance Measurement and Management Control - Epstein, Marc J., Manzoni, Jean-Francois, - Editeur: Elsevier Science & Technology - 520 

pages – 2006 

Management control and Performance processes - Saulpic, Olivier, Giraud, Françoise, Naulleau, Gérard, - Editeur: Gualino - 369 pages – 2005 

Activity Based Management : Improving Processes and Profitability - Plowman, Brian, - Editeur: Gower Publishing Limited - 244 pages - 2001 

Additional materials : A number of exercises, case studies and DPAS have to be read and prepared in advance for each class session. They are 

available in a digital format, on the e-learning platform Erakles. 



1 Management control process, introduction and 

presentation of management controlling, definitions, 

historic, different types of management control 

2 Tools of management control: accounting, costing, 

and sales budget (beginning) 

2 See on the e-learning platform e-learning module 1 


3 Sales budget (following) 2 See on the e-learning platform e-learning module 2 

DPAS 1 

4 Production budget: standard costing, flexible 

budgeting and variance analysis 


5 Purchasing budget (beginning) 2 See on the e-learning platform e-learning module 4 

DPAS 2 

6 Purchasing budget (following) 4 See on the e-learning platform e-learning module 4 

DPAS 3 

7 Project budget 2 See on the e-learning platform e-learning module 5 

8 Management accounting process: budget process 

and ways of reporting performance within the firm 

(beginning) 

9 Management accounting process: budget process 

and ways of reporting performance within the firm 

(following) 


DPAS 4 


DPAS 5 

10 Case study : team work 4 See on the e-learning platform Prepare case study 









ASSIGNMENTS 


pre-course homework (DPAS): 5 pre-course homework that have to be validated individually on-line via Eraklès before the deadline. It incites 

students to work regularly on each topic.




Page 70/122 

Continuous assessment: written assessment that will be realized in class at an unknown date for the students. This exam includes all the topics 

from the beginning of the course till this date. It will be a multiple choice test. It will last nearly 45 minutes. Calculators are allowed. 


Type of evaluation: Written case study will require students to demonstrate their knowledge of a series of theoretical concepts, as well as their 

capacity to apply their management control knowledge to a case study situation. All the answers have to be motivated and demonstrate 

understanding of management control issues and good written communication skills. 



During the exam, the students cannot access any material. They are allowed to use pocket calculators. A list of the main formulas and notations 


Foreign students from countries that not have French as official languages are allowed to use an hard copy dictionary (which provides a 


EVALUATION 

The evaluation method used in this course will assess students’s technical competencies, their understanding of global constraints in decision 

making aind their written communication skills. 





Total 100% 


















International labour law (DIT411ESC) 


Page 71/122 

INTERNATIONAL LABOUR LAW (DIT411ESC) 


The primary objective of this course is to enable students to comprehend international labour law in an international contract of employment, to 

teach them everything needed to live and work abroad. 

Course Contribution to become aware of global responsibility : 

The basic goal of this course is to make students aware of « The Law » which will accompany them throughout their professional lives, whilst 

developing humility and ethical considerations. Students must demonstrate their knowledge and awareness of sustainable development and 

ethical issues related to the course content. 




situations and of drafting appropriate contracts and corresponding consultations in groups. 


Beyond conceptual learning, students are expected to acquire skill in the identification and analysis of a legal problem in a multi-polar 

environment, acquire an appropriate legal vocabulary and to be able to deal in future situations, with legal departments, legal advice and to 

identify and face legal problems in their future companies. 



decision or action in a professional context. 


International Labour Legislation 

The international contract of employment 

Endorsing the contract of employment 

Social protection 

End of mission 







- The slides presented and discussed in class are available in a digital format, on the e-learning platform 

- The following textbooks are available on the online library service “Cyberlibris”, to which the students have access through the school 

website. A number of chapters have to be read in advance for each class session and five selected case studies have to be read and 

prepared for the final exam. 

o Lefebvre : Droit du Travail 

o Weil : Guide de l’expatriation 



1 Introduction : the Legislation 2 Look on the e-learning platform 

2 Reminder of the rules of Internal law 2 Look on the e-learning platform



3 The International Contract of Employment 2 Look on the e-learning platform 

4 The principle directors 2 Look on the e-learning platform 

5 The necessity of a written contract 2 Look on the e-learning platform 

6 Endorsement, codicil : clauses 2 Look on the e-learning platform 

7 Social protection 2 Look on the e-learning platform 

8 End of mission 2 Look on the e-learning platform 




Page 72/122 







ASSIGNMENTS 


- pre-course homework (DPAS): readings and personal work 

- written continuous assessment 

FINAL EXAMINATION : 

Type of evaluation: Written exam on course elements 



During the exam, the students cannot have access to any material. They are not allowed to use calculators. 

Foreign students from countries that not have French as official languages are allowed to use a hard copy dictionary (which provides a 


EVALUATION 

The evaluation methods used in this course will assess the students’ ability to demonstrate global responsibility, to work in teams using 

interpersonal skills, a questioning attitude and communication skills. 





Total 100%







Page 73/122 

DEFINITION 












International Business Law (DIA411ESC) 


Page 74/122 

INTERNATIONAL BUSINESS LAW (DIA411ESC) 


This course in International Business Law aims firstly to get students to comprehend the basic principles and regulations involved in 

international business relations. It also aims to make them aware of certain legal risks which exist in the practice of international commercial 

exchange as well as precautions that need to be taken to prevent these. 

Course Contribution to knowledge and understanding of today’s domestic and global business environment: 

The course aims to present students with different existing judicial systems, to make them aware of the principle of sovereignty of States as 

well as the national character of legislation. It should enable a comprehension of the notion of conflict of law and conflict of jurisdiction as well 

as the principles of international conventions, and the voluntary nature of their ratification by a country. 


Students should learn to integrate a legal dimension in their thinking, to become aware of the complexity of the subject, and to acquire the 

reflex of turning to a specialist. They will learn to resort systematically to the written word in contracts to set into action all commercial 

agreements, and particularly those agreed at an international level. 

It is not a question here of practical solutions to legal problems, even simple ones, but rather to be able to measure the importance of legal risk 

in business affairs, and the possible cost of the outcome of being ignorant of the Law. 


After examining the organisation of international commerce and the sources of applicable law, the course will touch on the question of 

operators who intervene in exchange. I will then go onto look at certain operations such as sales and transfer of work, as well as questions 

regarding patent rights. After that we will study the International Contract as an instrument of these operations. Finally we will cover the 

problems regarding international contentions with questions linked to which law is applicable, to legal conflict and to arbitration. 








- Text books available on cyberlibris: 

o TECHNIQUES DU COMMERCE INTERNATIONAL (G. Legrand, H. Martini) sur Cyberlibris 

o DROIT DU COMMERCE INTERNATIONAL par J.M. Mousseron, J. Raynard, R. Fabre et J.L. Pierre. Editions LITEC





Page 75/122 

Session Topic Duration (h) Obligatory reading and pre-course homework 

1 Introduction. Organisation of International Commerce 2h See on the e-learning platform 

2 Sources of International Business Law 2h See on the e-learning platform 

3 Operators in IBL : companies 2h See on the e-learning platform 

4 Operators in IBL : companies (contd) The State 2h See on the e-learning platform 

5 The law applied to international sales.The Hague conventions 2h See on the e-learning platform 

6 Material rights of International commerce : INCOTERMS 2h See on the e-learning platform 

7 Material rights of International commerce :the Vienna Convention 2h See on the e-learning platform 

8 Patent rights : Brand, logo and model, patents 2h See on the e-learning platform 

9 The Contract in International Commerce 2h See on the e-learning platform 

10 Contention in International Commerce 2h See on the e-learning platform 

Total duration 20h 








ASSIGNMENTS 


- pre-course homework (DPAS) 

- Continuous assessment 

FINAL EXAMINATION: 

Type of evaluation: written exam. Questions based on the whole course : knowledge of classwork,simple questions on th epractical application 

of acquired knowledge. 



During the exam, the students cannot access any material. They are not allowed to use calculators. 

Foreign students from countries that not have French as official languages are allowed to use hard copy dictionaries (which provide a 

translation from their native language to French) during the exam.

EVALUATION 




Page 76/122 

The evaluation method used in this course will assess students’s knowledge and understanding of the basic principles and rules in the law 

regarding International Business relations as well as their critical thinking and ability to apply these principles in a context of International 

Business. 





Total 100% 


(available on cyberlibris) 

No supplementary reading 


DEFINITION 















Media communication and sales promotion (COM411ESC) 


Page 77/122 

MEDIA COMMUNICATION AND SALES PROMOTION (COM411ESC) 


The first main objectives of the course are to understand fundamental notions and techniques of marketing communication and promotion. 

Students should understand and know how to develop an advertising or promotional campaign. The course aims at apprehending the 

differences between the two categories to increase sales: push and pull. The course gives students theoretical and practical basics which will 

enable them to acquire the techniques of development and judgment of an advertising or promotional action. The course should develop 

among students professional skills required for practising communication in a changing environment. The course enables them to know the 

likely interactions between all kinds of communication actions within a dynamic organization. As future managers, students, at the end of the 

course, should know how to develop, choose and decide future communication or promotion projects they will be in charge of in the firms or 

organizations for which they will work. By acquiring theoretical and practical skills in the field of communication and promotion, students will be 

able to defend, argue and sell their recommended actions. The course draws student attention on some ethical issues which are linked with 

communication, relationship with agencies and competitions which are organized for choosing agencies. We should mention that, thanks to the 

course, students should acquire skills which will allow them to increase their autonomy in the field of marketing communication, in order for 

them to update their knowledge in the future. The courses should also enhance the team and interpersonal skills: students will have to 

demonstrate their capacity to work in teams for solving and presenting the results of communication and promotions issues. The course will 

improve the ability of students to develop effective oral and written communication. 

Course Contribution to be technically competent in communication and promotion 

The course includes a comprehensive presentation of the main, concepts, theories, principles and techniques which explain what 

communication and promotion are. These elements are discussed in class and supported by relevant Examples, taken either from specialised 

academic and professional literature, or from the personal experience of the teacher. The approach adopted encourages students to critically 

evaluate the existing theories and practices, to question their applicability and to identify the best areas of applications. 

Course Contribution to understand the current environment of marketing and promotion 

Marketing communication is a multidimensional and strategic topic within firms. As a matter of fact, marketing communication can cover a lot of 

kinds of advertising through traditional medias, Internet, sales promotions, direct marketing, public relations, press relations, sponsoring, event 

marketing, etc. The course should sow to the students that communication and promotion techniques are diverse and changing. 

The course reviews the complexity of choosing and developing communication and promotion actions. The rapid evolution of marketing 

communication and promotional techniques, broadly speaking, as well as the diversity of traditional or new medias, imply to constantly adapt to 

these new techniques and media. The course emphasizes the required rigor and independence of judgment which are necessary to the 

development, the choice and the decision of a communication or promotion action. But the course emphasizes also on the importance of 

creativity and innovation. Without the ability to generate new ideas, novelties, breakdowns, “creative jumps” or original selling ideas, marketing 

communication and promotion are likely to loose their efficiency. Consequently the course enhances the critical thinking and thinking autonomy 

of students. 

Course Contribution to be sensitive to global constraints in decision making 

Theoretical and practical basics of this course should enable students to understand that marketing communication is part of the global strategy 

and management of the firm and that it must be consistent with, of course, marketing objectives, but also with sales, financial, corporate image 

and ethical objectives. Marketing communication and promotion should help to achieve the general corporate objectives and impacts on 

profitability, sales growth, production, logistics, P&O, corporate image and ethics. Communication and promotion are essentials driving factors 

for the management and the strategy of the firm. Marketing communication and promotion also require a global knowledge and vision of the 

actual and future market (competition, customer and consumer targets). 

Course Contribution to be effective in written and oral communication 

The course determines the students to develop their communication skills (both verbal and written), to debate and present their solutions in 

class through exercise and cases, during the continuous Exam and the final Exam. Finally, students are obliged to use both verbal and written 

communication during their course work and evaluation, which reinforces these skills. 

Course Contribution to develop good teamwork and communication skills 

The capabilities to effectively work in teams and to communicate during the working process are essential skills for modern international 

marketing professionals. The pedagogical approach adopted in this course encourages students to participate with their opinions, experience 

and comments to the discussions developed around theoretical models, practical Examples, or real case studies. By using exercises and cases 

during the class, the course determines the students to develop their interpersonal communication skills, to debate and negotiate ideas and 

decisions during their group work. 


Communication and creation basics. Steps of advertising development and judgment. Agencies and dealing with agencies. Medias. Political 

communication. Communication on Internet. Introduction to « below the line » and other kinds of communication. Direct marketing. 

Merchandising. Sales promotion. Public relations. Event communication. Sponsoring. Press relations.





Page 78/122 







- Textbook : The books quoted hereafter are available on the Cyberlibris online library. Each student has to read some chapters of 

these books which have been selected by the lecturer. 

o Audigier G. (2003), Marketing pour l’entreprise, Gualino éditeur. Available on-line via Cyberlibris. 

o Moors B. (2003), Les clés de la publicité aujourd’hui, Maxima. Available on-line via Cyberlibris. 


ATTENTION MANQUENT 4 heures 

Session Topic Duration (h) 

1 Introduction. The basics of communication and 

creation. 

2 The 3 steps of judgment 

“Packaging and logo” cases 

3 “The selling idea” case 

Agencies. Media 

4 Political communication 

“Presidential 2007” case 

Communication on Internet 

Global responsibility and ethics (1 hour) 

Introduction to “below the line” communication 

5 Direct marketing. Merchandising 

Sales promotion 

6 Public relations. Event communication. Sponsoring. 

Press relations.“World Cup” case 

Obligatory readings and pre-course 

homework 



4 See on the e-learning platform - DPAS 1 


4 See on the e-learning platform - DPAS 2 


7 “World Cup” case (end). Conclusion 2 See on the e-learning platform 









ASSIGNMENTS 

There are two types of assignments :




Page 79/122 


Students have to give the right answer to 50% of the questions. It incites students to work regularly on each topic. 

- Continuous assessment: written continuous Exam that will be realized in class at an unknown date for the students. This continuous 

Exam includes all the topics from the beginning of the course till this date. Following the cases and the exercises which will be done 

during the class, some students will be randomly selected to present their work to the rest of the class. 

EXAMS 

Type of evaluation : The examination is based on independent case studies. 






EVALUATION 

The evaluation method used in this course will assess students’ technical ability in communication and promotion, their understanding the 

current environment of marketing and promotion, their understanding of global constraints in decision making, their written and oral 

communication skills, their teamwork competencies. 





Total 100% 


















IS Management and ICT (NTI411ESC) 


Page 80/122 

IS MANAGEMENT AND ICT (NTI411ESC) 


The major objective of this course is to develop students' awareness about I.S. (information systems) management, about the essential role of 

the employees in this field, and to provide the bases of information technology. 

This course will allow the future manager to understand issues in relating to information and I.S. evolution. This course will raise students' 

awareness to the most frequently encountered pitfalls during professional life. The I.S. implementation project will be detailed, notably at the 

expression of the level of needs and I.S. modelling that are crucial for the I.S. project success. Exercises and practical cases will illustrate these 

issues. 

A quarter of the course program is dedicated to I.C.T. (information and communication technologies) overview and issues. 

Course Contribution to develop critical thinking 

Information systems implementation and management: Students will have to learn the major concepts and will gain knowledge through cases 

studies and exercises of the different factors of success. They will have to think as a consultant and to put forward their own solutions to the 

different issues they will have to cope with throughout exercises and cases. They will have to keep in mind company strategy, manager's goals 

and ethical and social responsibility issues. 

Course contribution to develop Ethical thinking and social responsibility 

Information systems include many responsibilities: should implementing Information systems sometimes be synonymous with firing employees? 

I.S. does not only involve technical issues, employee involvement and change, it also addresses management issues. 

N.B.: a course dedicated to these I.S. issues exists. 


Students will have to show their understanding of the different issues, and express their solutions clearly. 


Information systems: expression of needs, I.S. modelling methodology, financial and legal aspects; 

I.S. management: I.S. implementation project and related social and organizational issues, the manager's role during I.S. evolution; 

Information and communication technologies, software, outsourcing, networks, and their major issues; 

Use of Access database to illustrate the I.S modelling issues and their results. 







- The pedagogical materials correspond to a collection of eight documents totalizing 120p (Word format), that can be found on elearning 

platform. An updated HTML version is also available. 

- Both PowerPoint slideshows and computerized Multiple choice questionnaires complete the materials that can be found on the 

platform. 

- Textbook 

o Barlette Y. (2008) : Le projet d'implantation d'un S.I. (20p); - Du cahier des charges à l'appel d'offres (15p) - La 

modélisation des S.I. (18p) - Eléments juridiques dans les S.I. (15p) - La sécurité des S.I. (13p) - Les technologies et 

logiciels (13p) - La solution informatique, les réseaux et télécommunications (13p)





Page 81/122 


1 Introduction / The I.S. implementation project / 

Ethical aspects in the I.S. field 

2 Management software (ERP) and its integration in 

firms (EAI) / Servers 

Ex Galenics (1) 

3 Specifications and Competetive Tender 

Ex Galenics (2) 

4 Externalisation of services : Development, training, 

Maintenance + Ex Galenics (3) 

2 Implementation of an IS project 

2 Technology & software 

MCQ1 

5 Initiation to I.S security and ethical aspects 2 MCQ2 

6 IS contract rights / Relationship client-supplier 

TD Cave coopérative 

7 The modelisation of data 

Exercises 1 & 2 


(I II.3.) 

Galenics 


(II.4. III.) 

2 Legal elements in I.S. 

Cave Coopérative 

2 Modelisation of I.S. (I & III) 

8 The modelisation of data: Exercise 3 2 Exercise 1 

9 Flow and circulation of information diagrams 2 Modelisation of I.S. (II) 

10 La modelisation of Treatments 

Exercise : modelisation 4 

2 Modelisation of I.S. (IV) 

Vallée 

11 Circulation of information diagram: Exercise 2 Paper SA 

12 Local and telephone networks 2 Local and telephone networks 

13 Case Study Part I : Circulation of information diagram 

and diagnostic 

2 Case Study Part I 

14 Case Study Part II : Modelisation 2 Case Study Part II 

15 Case Study Part III: Demonstration with Access 

Revision 




2 Case Study Part II 






ASSIGNMENTS 


- pre-course homework (DPAS): 2 Multiple choice questionnaires MCQs. The lower mark will not be taken into account. Exercises and 

cases studies corresponding to team Group Assignments. Not all the exercises will be marked: a random selection will be done. 

- Continuous assessment : written examination Commentaire [s2] : More 

info?





Page 82/122 

Type of evaluation : written examination 






EVALUATION 

The evaluation method used in this course will assess students’ critical thinking, their understanding of Ethical thinking and social responsibility, 

their written communication skills. 





Total 100% 


No supplemenrary reading required 


DEFINITION 















Marketing Implementation (MKA411ESC) 


Page 83/122 

MARKETING IMPLEMENTATION (MKA411ESC) 


The objectives of the course are to lead the students to understanding the marketing concepts and their usefulness for the firm, and in 

developing their ability to use them in management problem solving and decision-making. 

Course contribution to be effective in written and oral communication 

When preparing solutions for the case studies, students are required to provide with a complete written report, including a progressive 

description of their proceeding, leading to final results. They will also prepare - and eventually implement - oral communication through the 

presentations of their case studies solutions; these presentations will be assisted by a slide ensemble to be prepared as well. 

Course contribution to understand the current place of marketing in the firm, the use of its concepts and methods, and its 

position in the strategic chain of decision 

Understanding the marketing context, in terms of human resources and of methods in the firms. The knowledge of vocabulary, structures and 

instruments is necessary to study real cases and develop professional competencies. 

Good knowledge of the concepts 

Course contribution to be informed of the market context, standards and main issues 

Solving cases studies demands first of all a good knowledge of the context regarding firms and markets. 

Course contribution to be analytically competent. 

Decision making in marketing demands to be strict in application of precise methods as well as to be sensitive to elements of the context that 

will have to be taken in account in analyses process leading to diagnostics. This diagnostic must be the result of a logical processing. 

Course contribution to be technically competent to finish decision making with relevant recommendation, (adapted to the 

social and economic situation). 

As students are potentially future managers, they have to transform their diagnostics in adapted recommendations: first the managerial 

recommendation must respond to the issue emerging ; secondly, it has to be adapted to the social realities and take in account regulation 

constraints and ethical issues as well as balances in the environment of the firm. 


Concepts of marketing in producing and industrial firms: segmentation and positioning ; marketing – mix ; the place of consumers and their 

behaviour ; the weight of distributors influencing the mix of providers ; the principles and the evolution in one-to-one marketing and in trade 

marketing. 







- Case studies : Three case studies are provided; All numeric data projected on screen are given on line permanently. A series of case 

studies are aimed at being developed in team projects. 

- the slides presented and projected in class; 

- textbooks in marketing presenting concepts and methods to be used for solving marketing issues, particularly in case studies : 

o G. Audigier, Marketing Gualino, éditeur 2003





Page 84/122 


1. Presentation of the course : standards and rules. 

General organization and particular working on case 

studies 

2 Case n°1 : presentation of the cases study ; 

reminding of the main marketing concepts to be 

called and used for solving the issues proposed. 

Debriefing of the main tracks for analyzing. 

3 Giving back written works by groups of students 

presenting the solved case. Oral presentation by 

some students on particular issues. 

Debriefing by the Professeur and revisiting concepts 

used that way and presenting concepts announcing 

the next case. 








Debriefing by the Professeur and revisiting concepts 

used that way and presenting concepts announcing 

the next case. 










some students on particular issues (continued) 

General debriefing of the course by the Professeur 



2 Adapted to case studies 

Personal work : 

Read the case n°1 

Write a 1 page DPAS on chapters of the textbook 


Group work 

Write the case solution 

Prepare an oral presentation with slides 






Group work 








Group work 






Learn the whole course 







ASSIGNMENTS 




Page 85/122 


- pre-course homework (DPAS): At least 1 DPAS out the 3 asked will be evaluated. 

- Continuous assessment: this assessment is made through the last case study in room, oral presentation (random) on cases 1 and 2 

and slide presentation (random) on cases 1 and 2. 


Type of evaluation : Written case study 


Language : The exam has to be written in French or in English 


Foreign students from countries that not have French or English as official languages are allowed to use hard copy dictionaries (which provides 

a translation from their native language to French or English) during the exam. 

EVALUATION 

The evaluation method used in this course will assess students’ written and oral communication skills, their understanding of the current place 

of marketing in the firm, the use of its concepts and methods, and its position in the strategic chain of decision, their knowledge of the market 

context, standards and main issues, their analytical skills, their ability to to finish decision making with relevant recommendation, (adapted to 

the social and economic situation). 





Total 100% 


No supplementary readings required 
















Human Resources Management (GRH411ESC) 


Page 86/122 

HUMAN RESOURCES MANAGEMENT (GRH411ESC) 


The primary objective of this course is to understand the Human Resource Management (HRM) basic model. The course gives students a 

useful technical and theoretical background to help them to find the relevant approach and information to evaluate this HRM dimension. 

Theories are needed because a decision maker is nowadays facing a complex and uncertain environment. To enhance students’ professional 

skills and to prepare them for the future changes in knowledge and practices, another objective of this course is to give them an understanding 

of the dynamic of the current HRM environment (institutions, social laws, regulation structures, instruments and functions). As future decision 

makers, and potentially insiders, students are also concerned with ethics and citizenship issues. This course will contribute to develop students’ 

awareness and their ability to interpret a HRM decision in terms of social responsibility and ethics. By assimilating all this information, students 

will acquire some communication skills needed to explain and defend their approach. Finally, they are expected to implement a self-learning 

process that will contribute to their autonomy in updating their knowledge for the future. 

Course Contribution to Development of a General Management Perspective 

HRM is fundamental element to achieve the goal of Organisation. HRM is both strategic and operational function. The objective of the course is 

to make it possible the student to locate the HRM compared to the other functions in the Organization. Then, it must make it possible to 

develop its competences to implement the policies of HRM defined by the Management of the firms. They allow a decision maker to analyse 

what kind of elements interact, to identify where the problem comes from and how some Organisations had solved it in an efficient way. The 

course contributes to sensitize the students on the positive or negative effects of the policies as regards human resources. 

The course also leads students to understand how to enlarge the firm’s set of growth opportunities by an efficient use of HRM resources and 

instruments. Les étudiants doivent avoir conscience que la fonction HRM est à la fois transversale et partagée dans l’Entreprise. 

Course Contribution to Application of Critical Thinking 

The course explores the complexity of decision making in HRM. The discussions and analyses of the limits of HRM instruments, the theories and 

practices presented in this course are a necessary condition to understand why firms can differ (rationally or not) in their practices, but also 

when and how they have to realise an arbitrage between decisions. For this purpose, the course relies on practices illustrations, exercises and 

case studies. 


The functions and structures of HRM. Social regulation and social Laws. Recruitment and policies. Pay and Training,. Assessment. career and 

nobilities Social auditing and Corporate social responsibilities. 








- A series of exercises and cases to offer other illustrations of the implementation of techniques and to treat special difficulties. 

- A pre-course homework based on a list of questions to prepare the following course (DPAS). 

- Textbook : The books quoted hereafter are not the main material for this course but students can also consult them to find a 


o Cadin L. Guerrin F., Pigeyre F., (2002) Gestion des Ressources Humaines, Dunod, Paris …





Page 87/122 


1 Introduction to HRM 2 See on Eraklès 

2 The functions and structures of HRM 2 See on Eraklès 

DPAS 1 

3 Social regulation and social Laws 4 See on Eraklès 

4 Policies Recruitment. 4 See on Eraklès 

DPAS 2 

5 Pay and Training 4 See on Eraklès 

DPAS 3 

6 Assessment. 4 See on Eraklès 

DPAS 4 

7 Mid term Exam 2 See on Eraklès 

8 Evaluation and appreciation of the personnel, Career 

and nobilities 

4 See on Eraklès 

9 Social auditing and Corporate social responsibilities. 4 See on Eraklès 

DPAS 5 









ASSIGNMENTS 


- pre-course homework (DPAS): 7 pre-course homework (DPAS) that have to be validated individually on-line via the e-learning 

platform before the deadline. It incites students to work regularly on each topic 

- Continuous assessment: 

o either a written continuous exam that will be realized in class without any document. This continuous Exam includes all the 

topics from the beginning of the course till this date. 


o Or group work to deepen one of the topics of the course with an oral presentation in front of all the class. 

Type of evaluation : The examination is based on case studies and courses questions. Answers have to be motivated, justified and explained. 


Language : The exam has to be written in French. 

During the exam, the students cannot access any material and are not allowed to use pocket calculators.




Page 88/122 



EVALUATION 

The evaluation method used in this course will assess students’ ability to develop a General Management Perspective and to apply Critical 

Thinking 





Total 100% 


Textbooks : 

Peretti JM. (2006), Ressources humaines, Vuibert, Paris 

Reviews : 

Entreprise et Carrières. 

Liaisons Sociales Magazine 

















Organisations Management (MGO411ESC) 


Page 89/122 

ORGANISATIONS MANAGEMENT (MGO411ESC) 

The course aims at presenting the fundamental concepts, theories and models of used to describe organisations. 

The main objective of the course is, thanks to the sharing of experience with visiting students, to familiarize with the relativity of organisational 

structures, either in time or in space. Students will be asked to demonstrate understanding of different approaches for analyzing organizations. 

Emphasis is put on the understanding of the capabilities and limitations of each standard of structure and on a critical analysis upon 

nationalities and organisational cultures. In order to enhance students' professional skills and prepare them for the future exchanges in 

organizations, knowledge and practices, the course aims at offering them a dynamic view of organizations. 

The course will provide tools and methodologies to identify organisational contexts and act in an adapted manner. It will contribute to develop 

students' awareness for global responsibility. 

Students are expected to acquire communication skills, needed to explain and defends their personal approach. Finally, they are expected to 

implement a e-learning process that will contribute to their autonomy in updating their knowledge in the future. 

Course Contribution to Development of a General Management Perspective 

Problem solving is an essential skill in the management of small, medium or large enterprises. The organization’s workings in a determining 

factor for performance, either for companies located in competing environment or for public organizations. Students will be provided with 

examples and methods where problem solving approaches are applied to general business contexts. Understanding of these frameworks will 

provide a valuable skill for business executives facing uncertainty and dated overload in the workplace and in everyday life. It will also facilitate 

the understanding of relationships in organizations, provide insight into decision-making and facilitate the management of change. 

Course Contribution to Application of Critical Thinking 

-The course explores the complexity of decision making in Organisational management. The corpus of knowledge regarding organization 

management is singularly disparate because the key concepts come from different disciplines: economic sciences, psychology, sciences of 

management, sociology, etc. It thus offers a diversity of grids of analysis of the organizations which the students will have to be able to locate 

and to choose according to the needs. The great problem regarding management of the organizations presented in the course and the answers 

which are brought support on this richness of multi-field approach. 

- Taking into account the great diversity of the national origins of the students (approximately 30 nationalities represented), the small working 

groups on the treated cases in progress will be made up on intercultural bases. Questions connected with the cultural impacts and its taking 

into account in responsibility will be thus in background of this course. 



students both with the theoretical and practical aspects organisations. The course comprises the following themes: 

History of the organizations: the classic school, the movement of the human relations, managerial theories, sociological and socio-economic 

approaches. Traditional structures. Typologies of Mintzberg. New forms of organization. Cultures and organizations. Some methods of analysis 

of the organizations.





Page 90/122 






- Slides presented and discussed in class are available on the e-learning platform. 

- Case studies and film. 

- Textbooks 

o Lyvian YF (2001), Organisation théories et pratiques, DUNOD 

o Charreire S (2002), Les grands auteurs en management, EMS 

o Lispe (collectif HEC) (1997), Strategor, Dunod 

o Plane JM (2003), Théorie des organisations, Dunod 

o Mintzberg H (1990), Le management. Voyage au sein des organisations, Editions d’Organisation 

o Crozier M., Friedberg E (1977), L’acteur et le système ,Le Seuil 

o Petit bréviaire des idées reçues en management, par Critique et management (Broché - 23 octobre 2008) 

o Manageor, 2006, Barabel & Meier, Dunod 

o Management interculturel, 2008 (2d Edition), Meier, Dunod 

o Gestion du changement, 2007 Ayerbe, Meier, Missonier, Schier, Dunod


Session Topic 



1. Course presentation 2 

2 History of organizations 

Theories on organizations 

Duration 

(h) 


Page 91/122 

Obligatory readings and pre-course homework 

4 « Organisation » by Y.F. Livian : 

ch1section2, 

ch1 section3, 1, 1-1. 

« Les grands auteurs en management » by S. 

Charreire, p 41 to 66. 

Manageor, 2006, Michel Barabel & Olivier Meier, 

Dunod, Paris 

DPAS1 

3 Structure and organization 4 « Organisation » by Y.F. Livian : 

p 61, 1.2 to p66 


Charreire, p 81 to 98, p231 to 240, p 299 to 312 

DPAS2 

4 Structure & organization: Mintzberg 4 « Stratégor » : Ch12 and 13, 


Charreire, p 128,129 and 139 à 147. 

DPAS3: Nike case study 

5 Understanding the current evolutions in 

organizations 

4 « Organisation»: p 127 to 147, 171 to 240 

DPAS4 

6 Identifying the cultural impacts 4 « Strategor»: Ch. 20 

DPAS5 

7 Methods for analyzing organizations 4 « Organisation»: p 27 to p45 and p 245 to 310 

DPAS6 

9 Methods for analyzing organizations (continuing) 4 Prepare your questions for the last session 












Page 92/122 

ASSIGNMENTS 


- pre-course homework (DPAS): 3 pre-course homework and a multiple choice questionnaire (DPAS) that have to be validated 

individually on-line before the deadline. It incites students to work regularly on each topic. 

- Continuous assessment: one written report and presentation in class on one of the topics proposed by the teacher. 


Type of evaluation : The Examination is based on case studies and courses questions. 






EVALUATION 

The evaluation method used in this course will assess students’ ability to develop a general management perspective and to apply critical 

thinking, their understanding of the complexity of decision making in Organisational management. 





Total 100% 


















Process Management (MPR411ESC) 


Page 93/122 

PROCESS MANAGEMENT (MPR411ESC) 


The primary objective of this course is to expose the students to issues of process management. 

The research of quality, in order to satisfy their customers and to accept their social responsibility, has pushed enterprises to develop total 

quality management and, then, to process management. It is the result of lifestyle changes, progress, but also of theoretical debates. Students 

will be confronted with the basics in process management on a theoretical as on a practical point of view. 

Besides theoretical concepts and models, in this course will be presented and discussed a series of general Examples and cases studies of 

process management, in order to familiarize the students with a variety of practical situations that can be encountered. By providing the 

framework and Examples, students should be able to apply their knowledge to the specific situations that may come up in their future careers. 

They should also improve their argumentation abilities by training to construct grounded argumentation. 

This course should (a) sensitize students to the importance of quality in the production, and introduce to students the basic tools of process 

description, analyze and improvement (b), develop student’s abilities to identify and evaluate complex processes, (c) develop student skills in 

gathering information, drawing conclusions from it, and presenting an improved process. 

Course contribution to identify the most important theories of process management 

The course includes a comprehensive presentation of the main concepts, theories and models that explain process management. These 

theoretical elements are discussed in class and supported by relevant Examples, taken primarily from the specialised academic and professional 

literature, or from newspapers. The approach adopted encourages students to critically evaluate the existing theories and practices, to question 

their applicability and to identify the best areas of applications. Students must know these essentials to answer to the questions included in the 

final Exam. 

Course contribution to describe processes 

The theories and Examples presented and discussed in class provide students’ with a complete image of the complexity of processes and the 

difficulty of representing them graphically. Thus, they will be able to recognize processes, and to describe them. Furthermore they will be 

incited to interpret these processes, using their knowledge and understanding of the given theoretical background. 

The students’ ability for this understanding and interpretation is based on Examples, and case studies. Their understanding and analysis have to 

be correctly applied in order to solve successfully their homework and tests. 

Course contribution to synthesize and improve processes 

The intensification of aggressive behaviour between competitors, and the will to improve enterprise’s market share, leaded the companies to 

intensify their implication in process management. 

In order to prepare the students to meet these new expectations of the firms, they must be able to analyse real world processes and to propose 

improvements. 

The students’ ability to synthesize and improve is developed through analytical case studies and Example Examination. 



students both with the theoretical and practical aspects of process management. The course comprises the following themes: 

Process identification and representation; process analyze, process improvement tools; process management tools. 







- The slides presented and discussed in class are available in a digital format, on the e-learning platform .The slides of the previous 

courses have to be read in advance for each class session. 

- a series of case studies treated during class. 

- textbooks of process management, available in the library;




Page 94/122 

- Additional materials : Some additional books about process /quality management and economic issues can also be used by students 

to obtain additional information about concepts, theories and applications. 



1 Introduction 4 

2 Representing processes 4 Read session 1 

3 Tools 4 Read session 2 

4 Improving processes 4 Read session 3 

5 Managing processes 4 Read session 4 









ASSIGNMENTS 


- pre-course homework (DPAS): all pre-course homework (DPAS) have to be handed in by every student to the specified deadline; The 

pre-course homework will require students to learn theoretical issues 

- Continuous assessment: the students will have to apply the tools they leaned to resolve specific cases 


Type of evaluation : The exam will require students to demonstrate their knowledge of a series of theoretical concepts, as well as their capacity 

to apply them to some studied situations. The final Exam will be principally based on course material and Examples similar to those discussed 

during class. 




Foreign students from countries that not have French as official language are allowed to use an hard copy dictionaries (which provides a 


EVALUATION 




Page 95/122 

The evaluation method used in this course will assess students’ ability to identify the most important theories of process management, to 

describe synthesize and improve processes. 





Total 100% 


Pour une certification qualité gagnante - AFNOR 

Guide des processus- AFNOR 
















Corporate Accountings (CSO421ESC) 


Page 96/122 

CORPORATE ACCOUNTINGS (CSO421ESC) 


This course is not only an accounting course but also an introduction to financial and legal management. Corporate accounting is the reflection 

of upstream economic decisions (economic, financial, legal and tax decisions). It is the reason why, each topic is presented in a transversal 

approach (financial, legal, tax) and finely accounting approach. The students have to manage all these methods and techniques, to develop 

their ability to analyse and solve problems by using the right method in a given context and in a given objective. 


computer pre-course home work) and teamwork (essentially preparing case studies). 


awareness and their ability to interpret a management decision in terms of social responsibility and ethics. 

By assimilating all this information, students will acquire some communication skills needed to explain and defend their options or decisions. 


Students are required to master technical concepts throughout this course such as the financial, legal, tax and accounting environment of 

corporate formation, increase in capital and groups (3 principal topics). This training will use different methods: theoretical course teaching the 

techniques, Examples of the real environment, computer self learning tools, exercises and case studies. 


Decision making is not reduced to a mechanical process. This is a complex process where many elements interact. Thus, students must 

understand these interactions in order to choose the right approach or method to solve decision making problems. They will solve case studies 



When students provide a rigorous and technically correct information, the work is not finished, for this information alone won't make any 

decision: it has to be integrated in a decision process which takes into account various constraints (legal and tax rules, ethics, global strategy, 

etc.). Real environment Examples and case studies will develop this ability. 


A given result in corporate accounting might be a single number or a series of numerical calculation – nevertheless, students are required to 

provide a complete report (in case studies and in the final Exam), including a precise summary of the calculation process, the synthesis of the 

problem and the proposed solution. 


Corporate formation (legal, tax and accounting environment) 

Increase in capital (financial, legal, tax and accounting environment) 

Groups (tax and accounting environment) 







- A detailed pedagogical note with numerous illustrations, explanations and corrected exercises or case studies; available on the elearning 

platform 

- slides presented in class 

- pre-course homework based on fundamental knowledge (DPAS); 

- case study. 

- TextboThe books quoted hereafter are not the main material for this course but students can also consult them to find a 


- Grandguillot, B. and Grandguillot, F. (2004), Comptabilité des Sociétés, Editions Gualino.



- Grandguillot, B. and Grandguillot, F. (2007), Les points clés de la fiscalité des entreprises, Editions Gualino. 

- Grandguillot, B. and Grandguillot, F. (2005), L’essentiel du droit fiscal, Editions Gualino. 



Page 97/122 


1 The legal, tax and accounting environment of 

corporate formation 

2 The financial, legal, tax and accounting environment 

of increase in capital 

3 QCM (class assessment ) REVISION 

4 The legal, tax and accounting environment of 

Groups 

Consolidated accounts (definition of control and 

alternative methods of preparing consolidated 

accounts) 

Group tax system 



4 Pedagogical Note N°1 

And corresponding chapter in Grandguillot B. 

Grandguillot F. (2004), Comptabilité des Sociétés, 

Editions Gualino P. 25 to P. 55 


















ASSIGNMENTS 



The questions are corrected at the beginning or at the end of the session. Students have to give the right answer to 50% of the 

selected questions, other wise the DPAS is not validated. The grade of the DPAS is directly related to the proportion of correct 

answers. This method incites students to work regularly and thoroughly on each topic. 

- Continuous assessment: a written continuous Exam that will be realized in class. This class assessment includes all the topics from 

the beginning of the course till this date. 


Type of evaluation : The Examination is based on independent case studies. Answers have to be motivated and numerical results must be 

detailed and explained. 






EVALUATION 




Page 98/122 

The evaluation method used in this course will assess students’ technical ability, their ability to adopt an analytical approach, to recognize global 

constraints as well as their oral and written communication skills. 





Total 100% 


















Finance (FIN421ESC) 


Page 99/122 

FINANCE (FIN421ESC) 


The main goal of this course is to provide students with the required background to make an investment decision, broadly speaking. This in turn 

involves not only the mastering of financial techniques, but some knowledge and comprehension of various constraints as well. In addition, 

students should be able to write accurate and complete reports, including calculation process summary, problem synthesis and suggested 

decision. 

Further details about these three objectives – technical knowledge, constraints awareness and communication ability – are provided below. 

Course Contribution to Being Technically Competent 

Students are required to master technical concepts throughout this course. Because students applying to this course come from different 

universities and countries and have very different backgrounds, it is almost self-contained: no previous knowledge of finance is necessary, the 

required level in mathematics and accounting is limited to basics. 

To fullfill this goal, students will be provided with technical material, most of which will be available on the e-learning system.. In addition, 

sessions schedule insure that students understand the technical side before working on other aspects through case studies. The emphasis here 

is, accurate numbers do not necessary lead to the right decision, but wrong numbers will always lead to wrong decision. 

Course Contribution to Sensitivity to Global Constraints in Decision Making 

Beyond technical knowledge, students are required to take into account global constraints before making a decision, through in-class discussion 

of case studies. They should realize that a technical criteria alone, as rigorous as it may be, never makes the final decision. Thus, various 

information about environement and constraints (global strategy, economics, ethics,...) will be provided in each case, requiring students to 

synthesize relevant information (including whatever calculation previously done) before final decision. 

Course Contribution to Effectiveness in Written Communication 

Whatever the quality of the reasoning, it is worth nothing if the student is not able to communicate and defend results with accuracy, be it to 

team members, top management or anybody involved. This course focuses on this dimension by asking students to provide written reports 

about what they did, the results they got and conclusion they reached, and finally the decision they recommend. 


Fundamentals of finance : 

time value of money, 

the value of financial assets, 

risk and return 

Economic assets management 

Investment decision 

Required rate of return through weighted average cost of capital 

Risk management in the investment decision 


Students have access to Eraklès e-learning platform to download several documents, they benefit from complementary Students have access to 

the e-learning platform to download and prepare the courses and the slides presented in class and to prepare the homework due for each 

session. They can access an electronic forum to ask questions and receive answers from the professor. 





- Detailed notes with numerous illustrations and explanations. Some real Examples are provided when possible and the conceptual 

background is fully illustrated and also intuitively described. 

- A list of questions (with detailed correction) to serve as a canvas of analysis and to help the students with the particular difficulties of 


- A series of exercises and cases (with detailed corrections) to offer other illustrations (than in the detailed notes) of the 

implementation of techniques and to treat special difficulties. 

- A pre-course homework based on a case study or exercises.




Page 100/122 

- Textbooks : The books quoted hereafter are not the main material for this course but students can also consult them to find a 


- Teulié J. and P. Topsacalian (2005) Finance, 4ème édition, Vuibert. Available on-line via Cyberlibris. 

- Gillet R. Jobard, Navatte and Raimbourg (2004), Finance, Dalloz. Available on-line via Cyberlibris. 

- Vernimmen P., P. Quiry and Y. Le Fur (2004), Corporate finance, John Wiley & sons, Incorporated. Available on-line via 

Cyberlibris. 

- Bagneris J.C., Ph. Givry, J. Teulié and P. Topsacalian (2004), Introduction à la finance d’entreprise, Vuibert. 



1 Time Value of Money 2 See on Eraklès 

DPAS 1 

2 Stocks Valuation and Growth Dividend Model 2 See on Eraklès 

DPAS 2 

3 Bonds Valuation 2 See on Eraklès 

DPAS 3 

4 Risk and Return 2 See on Eraklès 

DPAS 4 

5 Capital Assets Pricing Model 2 See on Eraklès 

DPAS 5 

6 Investment : Cash Flow Calculation 2 See on Eraklès 

DPAS 6 

7 Investment : Decision Criteria 2 See on Eraklès 

DPAS 7 

8 Required Rate of Return and WACC 2 See on Eraklès 

DPAS 8 

9 Case Study 1 2 See on Eraklès 

Case Study Preparation 

10 Adjusted NPV 2 See on Eraklès 

DPAS 9 

11 Investment : Risk Management 2 See on Eraklès 

DPAS 10 





14 Revision, Questions 2 See on Eraklès 

Total duration 30






Page 101/122 






ASSIGNMENTS 


- pre-course homework (DPAS): 10 pre-course homework that have to be validated individually on-line via Eraklès before the 

deadline. Questions are randomly chosen in an exercises database during the validation process. Students have to give the right 

answer to 90% of the selected questions. It incites students to work regularly on each topic. 

- Continuous assessment: written report the students will have to submit to synthesize their teamwork on one of the 3 case 

studies. 


Type of evaluation : The Examination is based on independent case studies. Answers have to be motivated and numerical results must be 

explained. 



During the exam, the students cannot access any material. They are allowed to use pocket calculators and a list of the main formulas and 

notations is attached to the Exam document. 



EVALUATION 

The evaluation method used in this course will assess students’ technical skills, their sensitivity to global constraints in decision making and their 

written communication skills. 





Total 100% 












Page 102/122 










Negotiation (NEG421ESC) 


Page 103/122 

NEGOTIATION (NEG421ESC) 


The objective of the course “NEGOTIATION” is to enable students to reinforce their comprehension of the world of negotiated exchange 

through a demonstration of techniques of basic negotiation and of the different currents of human comprehension. This objective of concrete 

learning is just a support to make the students aware of their place in the relational environment. In fact no matter what his post in his future 

firm, each student must be able to communicate effectively with others: in developing a relational ease and clarity of thought and expression, 

the student can find his place, and obtain what he wants through persuasion rather than conviction. It is important for the student to realise 

that he will only be comfortable in his place if he develops a real capacity of know- how- to- be, this mix of profound deep-rootedness due to a 

positive vision of the world and deep ethical values, together with a surface flexibility which is linked to critical analysis and a global view of 

events, either structural or temporary. It is in this logic that the course proposes a valorisation of apparent skills of communication and 

leadership, together with the underlying skills of critical and ethical thinking. 

Contribution of the course to the acquisition of the comprehension of negotiation 

The course starts with a theoretical look at the panoramic universe of negotiation, to be learned by the students before the start of TD 

(practicals, to be found on line on the School site). A global approach to different types of negotiation (commercial, social, international) 

provides an openness and fine comprehension of the different specificities in different contexts. Right from the first class, a practical exercise 

enables a reinforced acquisition of knowledge, and helps memorise this. 

Contribution of the course to the ability to use communication techniques 

Different exercises and role plays undertaken in different relationships enable the students to learn or improve their skill in techniques of 

exchange in all types of situation. The student will work in each situation either through writing or through simulating a real situation, which 

helps fix the teaching not only verbally, but also non- verbally and through body language. Clarity of argument and fluidity in expressing ideas 

will help to validate the structuring of communication. 

Contribution of the course to demonstrate analytical skills 

Any situation of negotiation is one of random communication with protagonists and stakes….all through the course, students will learn how 

people’s behaviour functions, including their own, to better apprehend exchange in communication. Touching on the basics of general and 

cognitive psychology, the course will not bring sure and definitive answers, but will rather bring up useful questions for students to consider in 

face to face situations, and in decoding reality: this should lead onto a better overall comprehension and hopefully construction of their own 

vision of themselves and others. 

Contribution of the course in the perception of their capacity to persuade 

Any action of negotiated exchange will generate a big number of objections: the student needs to be capable of hearing these without 

becoming destabilised, to refute them without aggression, and to persuade without manipulation. This is the Art of Persuasion. Over and 

beyond all the techniques covered in the course, students need to grasp the fact that to convince someone requires willpower, that to 

encourage fighting spirit they need to assert themselves, they need to be courageous and perservering. More complex role plays will bring out 

this new conscience. 

Contribution of the course to develop skills for working in a team 

Negotiation is almost systematically teamwork; no matter whether the negotiation session itself is individual or collective, there are always pre 

and post negotiation steps with support and strategy, operational and functional services. Moreover, individual final decisions are less and less 

frequent, and need other people to look over or agree them. So it is absolutely essential that a negotiator be not only a good team worker, but 

also a trainer or leader of the group. 

Contribution of the course to gain correct written communication 

The importance of the written word in business is indisputable. A manager must be capable not only of conceiving ideas, but also of organising 

and transmitting them precisely in writing. Any written test, including the final exam, will help identify accuracy of technique and clarity of 

result. 


Theoretical classes include the following points: 

I – The fundamental elements of negotiation, 

II – Orientation in negotiation 

III – Choosing a plan of action: 1 - Strategy, 2 - Techniques, 3 – Tactics, 4 - Personality of negotiators 

IV - Procedure: 1 - Preparation; 2 - Sequence; 3 - Conclusion 

V – Specific applications: 1 – Commercial negotiation; 2 – International negotiation ; 3 – Social negotiation 

VI - Conditions of success. 

Practical classes will touch on the following :



Negotiation in practice, transactional analysis, cortical preferences, assertiveness, neuro-linguistic programming. 



Page 104/122 






- All the theoretical classes and practical applications are on “power point” on the ESCM site. It is imperative that students consult 

the contents of the theoretical classes before the first practical class: during role plays students will mostly be applying their 

knowledge, individually or collectively, with guidance, explanation and direction from the teacher. 

- Textbook : The following books are not essential to the practical parts of the course, but may be an efficient complement to the 

theory :- 

o Audebert-Lasrochas P..(1999), La négociation, Editions d’Organisation 

o Leroux M., (1993) , Les dimensions cachées de la négociation, Insep Editions 




homework 

1 The Practice of negotiation : stakes 

2 Reading of the theoretical class 

2 

Power struggle and the personality of negotiators 

2 DPAS 

3 The negotiation : profiles of negotiators using 2 Reading of the theoretical class 

4 

transactional analysis. 

2 DPAS 

5 The arguments considering cortical preferences and 2 Reading of the theoretical class 

6 

techniques of asserting yourselves. 

2 DPAS 

7 Synchronisation, a neuro-linguistical programming 2 Reading of the theoretical class 

8 

tool 

2 DPAS 

9 Continual Assessment 2 Revision 

10 Case Study :controlled haggling 

2 Reading of the theoretical class 

11 

2 DPAS 

12 Simulation of a social negotiation 

2 Reading of the theoretical class and practice 

13 

(small groups) 

2 DPAS 

14 Summary : the panorama of negotiation 

2 Reading of the theoretical class and practice 

15 

2 DPAS 

Total duration 30H





Page 105/122 




During the class, students must actively participate to the discussions of theoretical concepts and examples, giving their justifiable opinion. They 



ASSIGNMENTS 


- pre-course homework (DPAS): the first will mark the practical exercises : there will be some written expression, individual or 

collective, in all classes, and some of these will be marked randomly. This is to ensure regular specialisation throughout the 

course. 

- Continuous assessment: the second mark will be a test of knowledge, done in class 9, and will include all the themes studied 

from the beginning to that point : you may bring documents. 


Type of evaluation : The final exam will cover different questions of the course, mini case studies and questions requiring reflection, in table 

form. 


Language : The exam has to be written in French or in English according to the language of the courses 


Foreign students from countries that do not have French or English as official language are allowed to use an hard copy dictionary (which 

provides a translation from their native language to French or English) during the exam. 

EVALUATION 

The evaluation method used in this course will assess students’ comprehension of negotiation, their ability to put these 

communication techniques into practice, their ability to analyse, persuade, and work in teams as well as their ability in correct 

written expression. 





Total 100% 


No supplementary reading 










Page 106/122 










International Marketing (MKI421ESC) 


Page 107/122 

INTERNATIONAL MARKETING (MKI421ESC) 


The primary objective of this course is to expose the students to issues involved in international marketing. The globalization of world markets 

has increased the importance of the international marketing both as an academic discipline and as a professional specialisation. On the other 

hand, a series of challenges raised by pollution, the depletion of world resources, and the application of ethical principles, raise a number of 

important issues related to the corporate responsibility of international companies. Besides theoretical concepts and models, in this course will 

be presented and discussed a series of general Examples and cases studies of international marketing, in order to familiarize the students with 

a variety of practical situations that can be encountered in the international marketplace. We will also look at one specific Example of how to 

select and initiate activities in a foreign market through a complex group project. By providing the framework and one in-depth Example, 

students should be able to apply this knowledge to the specific situations Examples that may come up in their future careers. 

This course should (a) sensitize students to economic, political, and cultural differences among nations (b) introduce students to the 

international framework of organizations, laws, and practices that affect marketing strategies and operations (c) develop students abilities to 

identify and evaluate marketing opportunities abroad (d) develop student skills in gathering information, drawing conclusions from it, and 

presenting the material, and (e) give students the opportunity to work on a marketing plan in relation to a particular case study situation. 

Course contribution to understand the international marketing theories and the specificity of the business environment 

The course includes a comprehensive presentation of the main concepts, theories and models that explain international marketing activities, 

and the complexity of the present international business environment. These theoretical elements are discussed in class and supported by 

relevant Examples, taken either from the specialised academic and professional literature, or from the personal experience of the teaching staff. 

The approach adopted encourages students to critically evaluate the existing theories and practices, to question their applicability and to 

identify the best areas of applications. 


The course presents the main analytical frameworks that are applied in the modern professional world, and which help international marketers 

to collect relevant data about the business environment, to compare the specific situations of foreign countries, and to select the best target 

market for the future international operations of their firm. The rigorous analysis of these elements is essential in identifying the combination of 

business opportunities and challenges that are available in different countries and world regions. The students’ understanding of these 

analytical tools is realised though theoretical discussions, Examples, case studies and a team project. 

Course contribution to correctly understand and apply the strategic planning and implementation process 

The data collected and analysed during the analytical phase of the strategic process are used by marketers to take informed decisions during 

the process of strategic planning and implementation. The theories and Examples presented and discussed in class provide students’ with a 

complete image of the complexity and dynamism of the strategic planning and implementation process in international marketing situations. 

This process has to be correctly applied by students in order to solve successfully their team project and to answer to the questions included in 

the final Exam. 

Course contribution to be prepared to face changes in theory and practice 

The limits the existing theories and the obsolescence of various models and application are presented and discussed during the course, 

encouraging students to critically evaluate the relevance and the applicability of international marketing theories to each particular situation. On 

the other hand, the course outlines the changing nature of the international business environment and the necessity to continuously adapt the 

international marketing strategy to the dynamic reality of the market environment. 

Course contribution to develop good teamwork and communication skills 

The capabilities to effectively work in teams and to communicate during the working process are essential skills for modern international 

marketing professionals. The pedagogical approach adopted in this course encourages students to participate with their opinions, experience 

and comments to the discussions developed around theoretical models, practical Examples, or real case studies. On the other hand, by using a 

team project as one of the main forms of assessment, the course determines the students to develop their interpersonal communication skills, 

to debate and negotiate ideas and decisions during their group work. Finally, students are obliged to use both verbal and written 

communication during their course work and evaluation, which reinforces these skills. 



students both with the theoretical and practical aspects of international marketing. The course comprises the following themes: 

Globalisation. The theories of internationalisation and the organisational models of multinational corporations. The elements of the international 

business environment. The specificity of international marketing research. The process of foreign target market selection. Market-entry 

strategies. The international marketing-mix: the product, price, distribution and communication policies.





Page 108/122 






- The slides presented and discussed in class are available in a digital format, on the e-learning platform Eraklès. 

- The textbooks are available on the online library service Cyberlibris, to which the students have access through the school 

website. A number of chapters have to read in advance for each class session and five selected case studies have to be read and 

prepared for the final Exam. 

o For theory: Kotabe, M. and Helsen, K. (2004) Global Marketing Management, John Wiley & Sons. 

o For case studies: Quelch, J.A. and Bartlett, C. (2005) Global Marketing Management, 5th Edition, Thompson. 

- Additional materials : The academic and professional papers published online or in International Marketing and International 

Business journals can also be used by students to obtain additional information about international marketing concepts, theories 

and applications. A list of supplementary reading is also presented at the end of this syllabus. 



1 General course presentation 2 

2 

Introduction. The Globalisation of Markets 

International Marketing Definition. 


homework 

2 Chapter 1 (Kotabe and Helsen, 2004) 

3 The International Business Environment 2 Chapter 2,3, 4, 5 (Kotabe and Helsen, 2004) 

4 

The International Business Environment (2). 

International Marketing Research 

2 

Chapter 2,3, 4, 5, 6 (Kotabe and Helsen, 2004) 

DPAS 1 

5 Selecting Foreign Target Markets 2 Chapter 7, 8 (Kotabe and Helsen, 2004) 

6 Market Entry Strategies 2 

7 Market Entry Strategies (2) 2 

Chapter 9 (Kotabe and Helsen, 2004) 

DPAS 2 

8 Team project session 2 Team project case study 

9 International Marketing Mix: Product Policy 2 Chapter 11,12 (Kotabe and Helsen, 2004) 

10 International Marketing Mix: Price Decisions 2 Chapter 13 (Kotabe and Helsen, 2004) 

11 International Marketing Mix: Distribution 2 Chapter 15, 16 (Kotabe and Helsen, 2004) 

12 

International Marketing Mix: Communication 

Strategy 

13 Students’ presentations 2 

14 Students’ presentations 2 

15 Revisions 2 


2 Chapter 14 (Kotabe and Helsen, 2004)





Page 109/122 







ASSIGNMENTS 


- pre-course homework (DPAS): two pre-course homeworks (DPAS) that have to be handed in by every student to the specified 

deadline The pre-course homework will require students to develop specific issues discussed during class 

- Continuous assessment: a team project in which students will work in groups to solve a practical situation presented in a particular 

case study – which varies from one group to another.. During the team project the students will have to analyse the specific situation 

of three countries and to select the best market for a specific business operation, indicating also the best market entry strategy that 

must be used. The results of the team project will be presented both in written form – in a group report, and as an oral presentation 

given by the members of the group. 


Type of evaluation : A written final Exam will require students to demonstrate their knowledge of a series of theoretical concepts, as well as 

their capacity to apply the international marketing models to a case study situation. The case study situation will be taken from one of the five 

case studies designated as compulsory reading for the international marketing course. All the answers have to be motivated and demonstrate 

understanding of international marketing issues and good written communication skills. 


Language : The exam has to be written either in French or in English 


Foreign students from countries that not have French or English as official language are allowed to use a hard copy dictionary (which provides a 


EVALUATION 

The evaluation method used in this course will assess students’ understanding of the international marketing theories and the specificity of the 

business environment, their anaytical skills, their understanding and ability to apply the strategic planning and implementation process, their 

ability to face changes in theory and practice, their teamwork and communication skills. 





Total 100% 


No supplementary readings





Page 110/122 















E-Business (EBU421ESC) 


Page 111/122 

E-BUSINESS (EBU421ESC) 

COURSE PURPOSE & OBJECTIVES 

The overall objective of this course is to familiarize students with business and organizational challenges involved by Information Technology. 

Firstly, students discover professional concepts and types of technology associated to. Secondly they must perceive organisational and 

managerial problems associated to the development of e-business projects. At the end of the course, students are expected to reason from 

social and organisational point of view instead from a straightforward technical perspective. In other words, they must be aware of potential 

value creation and challenges in terms of process transformation and human implications. 

Course contribution to understand the most salient e-business concepts 

The course aims at giving the students the necessary tools to understand the most salient e-business concepts and technology associated to 

the raise of Information Technology and new web based applications (P2P, communities of practices, etc.) involves new professional concepts 

that students must understand in terms of principles, applications associated (functionalities covered, providers, etc.), perceived advantages 

and limits. In this course, we yearly update concepts associated to e-business for professional purposes by describing possibilities offered by IT 

and web based applications. 

Course contribution to develop critical thinking about strategic challenges of e-business 

Actually, when an e-business project is launched there is never a “one way thinking” solution to find. Value creation perspective depends of the 

way students will perceive strengths, weaknesses and the context of the firm. It depends also of their ability to figure out how the firm could 

implement and use Information Technology to sustain differentiation strategy and competitive advantage. In this course, students are especially 

expected to be critical toward real possibilities provided by e-business solutions and to pay attention to managerial challenges required by their 

implementation. 

Course contribution to organizational transformations required by e-business 

E-business projects transform organizations and involve a lot of social and ethical issues: process and job transformations, new activities and 

competences to develop, new distribution of power across services, etc. Students must perceive that organizational challenges turns out to me 

more decisive than the applications to implement and they must be able to propose how an e-business could or should be managed in function 

of the firm context. 

Course contribution to be effective in communication 

The course largely uses mini-case study method to illustrate theoretical concepts. This method presents the advantage of maximising the 

number of students preparing the case after or during the class. By this way, students are encouraged to express their opinions, experiences 

and comments around the mini-case study. The discussion takes the form of a debate on questions like “to your mind, what are the pros and 

cons?”, or “what would you do if you where in the shoes of the manager?” The professor plays a role of animator and students are forced to 

use verbal communication to defend their own point of view. 


The course combines lessons and mini-case studies in order to familiarise students both with the theoretical and practical aspects of e-business. 

The course is articulated in three dimensions with compliance to Scott-Morton (1995) threefold model of information system analysis: 

Strategic dimension: value creation, business models associated to e-business project. 

Organisational dimension: business and process transformation, project management, human and ethical issues. 

Technology dimension: existing and on-going e-business software and hardware, suppliers, etc. 







- The pedagogical material corresponds to a collection of electronic documents that can be found on the e-learning platform including: 

o 90 pages (A4 Word format) of lessons (HTML and pdf downloadable version available) 

o Case studies (pdf format) 

o Slideshows (ppt format) used by the profession during classes, Eraklès also provides a HTML corresponding version, often 

updated. 

o Some additional audio and video supports 

o Multiple Choice Questions



o Recommended web sites 

o A glossary 

- Textbooks 

o JELASSI T. & ENDERS A. (2005), Strategies for e-Business, Prentice Hall 

o LAUDON K. C. & TRAVER C. G. (2005), E-Commerce, Prentice Hall 

COURSE CONTENTS AND TIMETABLE 


Page 112/122 


1 Introduction et definitions 2 Lesson: “Introduction” 

2 Value creation 2 Lesson: “Création de valeur” 

Multiple choice questionnaire 

3 Case study : eBay 2 Case study: “eBay” 

4 CRM 2 Lesson: “CRM” 


5 Case study Amazon 2 Case study: “Amazon” 

6 Reengineering 2 Lesson: “CRM” 


7 Csae study Dell 2 Case study: “Dell” 

8 SCM 2 Lesson: “SCM” 


9 Case study UPS 2 Case study: “UPS “ 

10 ERP 2 Lesson: “ERP” 


11 Case study Altadis 2 Case study:“Altadis” 

12 General review 2 

13 Continuous assessment 2 Evaluated assignment to do during the class 

14 Business Process Management 2 

15 Business Process Management 2 




Before each session, students have to read on Erakles electronic documents indicated as obligatory reading. When the session corresponds to a 

lesson, they need to read corresponding content that will be developed during the class. Otherwise, when the session is a case study, they 

must read the two page case study on which the discussion will be based. 

During the class, students are asked to actively participate to the discussions of theoretical concepts and examples, giving their own opinion 

about both technology possibilities and business issues. Essentially, students are expected to think in terms of organisational challenges 

associated to e-business and not to be limited to technical considerations. They also have to get involved in analysing the case studies 

presented and discussed in class and proposing possible solutions consistent with the firm context. 

Because of the international background, foreign students are also invited to participate by explaining cultural specificities of their own countries 

and their consistency to electronic commerce. Such discussions are likely to put forward cultural challenges associated to cross-cultural 

dimension of electronic commerce.

ASSIGNMENTS 





Page 113/122 

pre-course homework : three pre-course homework (DPAS) that have to be handed in by every student to the specified deadline, and an 

evaluated work. Students can help each others on the problem assignments. 

Continuous assessment : An individual assignment to do during the last class which corresponds to a case study covering most topics developed 

during the course. 


The final exam will require students to demonstrate their knowledge of a series of theoretical concepts, as well as their capacity to apply the 

models to a case study situation. 


Duration: 2h 





EVALUATION 

The evaluation method used in this course will assess students’ understanding of main e-business concepts, their critical thinking about 

strategic challenges of e-business, their perception of organizational transformations required by e-business and their communication skills. 





Total 100% 


List of References 

Jelassi T., Enders A. (2005), Strategies for e-Business, Prentice Hall 

Laudon K. C., Traver C. G. (2005), E-Commerce, Prentice Hall 

Turban E., King D. (2003), Introduction to E-Commerce, Pearson 

Vidal P., Augier M., Lacroux F. (2005), Management des Systèmes d’Information, Pearson 

Electronic resources 

The academic and professional documents published on following websites are also recommended to students to obtain additional information 

about new business tendency involved by Information Technology: 

CIGREF: http://www.cigref.org 

Neteconomie: http://www.neteconomie.fr 

Journal du Net: http://www.journaldunet.com 







Presents research data, which has been falsified or concocted in any way.




Page 114/122 











Page 115/122 

ECONOMIC GEOGRAPHY (GEO421ESC) 


The primary objective of this course is to expose the students to issues involved in economic geography. The globalization of world markets has 

increased the interrelation between national economies. The increase of exchanges has a long history. It is the result of lifestyle changes, 

progress, but also of theoretical debates. Students will be confronted with the basics in economic geography on a theoretical as on a practical 

point of view. A series of challenges raised by pollution, the depletion of world resources, and the application of ethical principles, raise a 

number of important issues related to national and international responsibility. 

Besides theoretical concepts and models, in this course will be presented and discussed a series of general examples and cases studies of 

international economics, in order to familiarize the students with a variety of practical situations that can be encountered. By providing the 

framework and examples, students should be able to apply their knowledge to the specific situations. They should also improve their 

argumentation abilities by training to construct grounded argumentation. 

This course should (a) develop student’s critical thinking on economic, political, and cultural issues (b) introduce students to the international 

framework that affect economic policies (c), develop students abilities to identify and evaluate complex economic reality (d) develop student 

skills in gathering information, drawing conclusions from it, and presenting the material, and (e) give students the opportunity to work on a 

specific topic in relation to a particular situation. 

Course contribution to identify the most important theories of international trade environment 

The course includes a comprehensive presentation of the main concepts, theories and models that explain international trade activities, and the 

complexity of the present international environment. These theoretical elements are discussed in class and supported by relevant examples, 

taken primarily from the specialised academic and professional literature, or from newspapers. The approach adopted encourages students to 

critically evaluate the existing theories and practices, to question their applicability and to identify the best areas of applications. Students must 

know these essentials to answer to the questions included in the final Exam. 

Course contribution to describe and interpret economic reality 

The theories and Examples presented and discussed in class provide students’ with a complete image of the complexity and dynamics of 

economic, political, social and environmental situations. Thus, they will be able to understand important national and international economic 

issues, to recognize inter-related facts and to summarize essential macro-economic elements. Furthermore they will be incited to interpret 

complex reality, using their knowledge and understanding of the given theoretical background. 

The students’ ability for this understanding and interpretation is based on Examples, case studies and a team project. Their understanding and 

analysis have to be correctly applied by students in order to solve successfully their team project. 

Course contribution to synthesize and debate complex issues 

The globalisation trends are continuously increasing the complexity and interrelation of national economies, creating both new opportunities 

and challenges for institutions, politics and society. The students must be able to analyse real world issues and to formulate their opinion, 

proposing high quality arguments. Furthermore they will be incited to interpret this complex reality, and to argument about ethical issues and 

sustainability. 

The students’ ability to synthesize and debate are developed through analytical case and Example Examination, and through their team project. 



students both with the theoretical and practical aspects of geographic economy. The course comprises the following themes: 

The theories of international trade. The aspects of globalisation. International and national institutions. Globalisation. Sustainability. Ethics. 







- The slides presented and discussed in class are available in a digital format, on the e-learning platform. 

- The textbooks




Page 116/122 

o BARATZ Bruno, L'économie mondiale en mouvement : Vers un nouvel environnement géoéconomique, Coll. Entreprises et 

Management, Ed. L'Harmattan , 2005 

o COMBES Pierre-Philippe, MAYER Thierry et THISSE Jacques-François, Economie géographique : L'intégration des régions et 

des nations, Coll. Corpus Economique, Ed. Economica, 2006 

o GAUCHON Pascal, Le monde - Manuel de géopolitique et de géoéconomie , Coll. Major, Ed. PUF, 2008 

o LOROT Pascal, Introduction à la Géoéconomie , Ed. Economica, 1999 

- Videos 

o Le dessous des cartes, source dailymotion 



1 Introduction 2 Read online documents 

2 Population and resources 4 Read online documents 

3 International Trade 2 Read online documents 

4 Globalisation 2 Read online documents 

5 Problems and evolutions 4 Read online documents 

6 Case study 2 Case study presented by the professor 

7 Case studies 2 Case study, team work 









30 

To prepare for each session, students have to read the slides that have been presented in class. They will also have to finalise the required 

homework and to hand it in at the specified deadline. 




ASSIGNMENTS 


- precourses homework (DPAS): all pre-course homework (DPAS) have to be handed in by every student to the specified deadline; 

- Continuous assessment: a team project in which students will have to present a special topic. The pre-course homework will require 

students to learn theoretical issues. During the team project the students will have to analyse the specific topics related to economic 

geography. The results of the team project will be presented both, in written form – in a group report, and as an oral presentation 

given by the members of the group. As 2/3 of the students are not French, we will incite them, to present questionings related to 

their cultural/economic/social etc. background. 


The final Exam will require students to demonstrate their knowledge of a series of theoretical concepts, as well as their capacity to apply them 

to some studied situations. They will also need to demonstrate their ability to analyse and to combine ideas and concepts.




Page 117/122 

Type of evaluation : The final exam will be mainly based on course material and issues discussed during class. 

All the answers have to be motivated and demonstrate understanding of economic geography issues and good written communication skills 


Language : The Exam has to be written in French. 


Foreign students from countries that do not have French as official languages are allowed to use hard copy dictionaries (which provides a 


EVALUATION 

The evaluation method used in this course will assess students’s ability to identify the most important theories of international trade 

environment, to describe and interpret economic reality, to synthesize and debate complex issues 





Total 100% 


Newspaper articles depending on actuality. Internet. 
















Ethics, culture, and business behaviors (CECA421ESC) 


Page 118/122 

ETHICS, CULTURE, AND BUSINESS BEHAVIORS (CECA421ESC) 


The objective of this course is to make the students aware of the importance of culture, and its effects on behaviour and relationships in 

international affairs. It also aims to increase the awareness of future international executives to both the psychological and sociological 

dimensions which are fundamental to all the untold aspects of culture. 

This course should enable students to develop their general culture regarding international issues as well as their capacity to research and 

summarise information within their group projects. 

Course Contribution to be effective in written communication: 

In written examinations, students must be able to clearly formalize their ideas, by prioritising them and by establishing a structured, detailed 

and argued outline, in a given time. 

Course Contribution to develop Critical thinking: 

Students must learn the main concepts and acquire a solid intercultural knowledge. In this way, they will develop their critical thinking and in 

the future they will be capable of apprehending the constraints of an environment that is constantly changing. 

Course Contribution to Global responsibility: 

This course permits students to acquire true responsibility and at the same time distance themselves from the specificities of today’s 

intercultural, social and political environment. 

Course Contribution to develop team and interpersonal skills: 

Students must show their capacity to conclude a true research project by working in groups. 


This course aims to present a summary of different cultures and their specificities as well as their consequent behaviour in Business. The 

complementarity of the different lecturers and the themes they touch upon should give the students an exhaustive approach to this subject. 

This original concept also enables a better comprehension of inter-cultural issues by offering the keys to decode an often protean international 

environment. This transversal course goes beyond a simple managerial approach, to look at the culture, history, religion, sociology and 

psychology of interpersonal behaviour. 

This course enables the students to develop their general knowledge regarding intercultural problems, such as their capacity to seek and 

synthesize information within the framework of their group research projects. 


Students have access to the e-learning platform to download and prepare the courses and the slides presented in lectures and to prepare the 





- Textbooks : 

o Thery B. (2002) Manager dans la diversité culturelle, Éditions d'Organisation. 

o Bellinger G. J. (2000) Encyclopédie des religions (préface de Chaunu P.), Le Livre de Poche. 

o (de collectif – Bersani J. sous la direction) (2004) Encyclopédie des religions, Encyclopaedia Universalis. 

o (de collectif) (2008) Images économiques du monde 2009, Armand Colin. 

o Delumeau J. (1996) Des religions et des hommes, Le Livre de Poche. 

o de Paleville N. (2001) Conquérir les marchés hispanophones, TOP. 

o Peter J-C. (2000) Comment échouer en Chine, L’Harmattan. 

- Electronic resources: 

Students have access to the e-learning platform to download the slides presented in class, they benefit from complementary information 

available online and in the library, and can access an electronic forum to ask questions and receive answers from the lecturer.





Page 119/122 


1 

2 

3 

Presentation of the course structure. Methodology of 

the research file. 

Culture, Ethics and Religion: the revelation and 

reincarnation religions. 

Geopolitics and issues of State in Africa. 

Dictatorships in Africa: Child soldiers (Global 

compact charter: principle 5) 

4 Latin-America: the move towards emancipation. 4 

5 Geopolitical approach to Middle Eastern issues. 2 

6 

7 

8 

9 

Culture et Business Behaviour : the Eastern 

countries 

Culture et Business Behaviour : Asia and the specific 

case of China 

Culture et Business Behaviour : Business with the 

Middle East 

Culture et Business Behaviour: Anglo saxon 

countries. 

10 Culture et Business Behaviour : Germanic countries 2 

11 

Culture et Business Behaviour : the case of the 

Democratic republic of Congo 



2 

4 

2 

2 

4 

2 

4 

2 

Reading articles and personal research 

Look at the thematic bibliography 











To prepare for each session, students have to read the slides that will be presented in lectures, as well the chapters indicated as obligatory 


During the lecture, students must actively participate to the discussions of theoretical concepts and examples, giving their motivated opinion. 


will enrich the pedagogical process, providing additional information to the issues presented and discussed in the lectures. 

ASSIGNMENTS 

There are two types of assignments, based on 

- Regular reports on the research project 

- Handing out of the research file 


Type of evaluation: a written final exam will require students to demonstrate their knowledge of a series of theoretical concepts. 




Commentaire [s3] : Which?




Page 120/122 

Foreign students from countries who do not have French or English as official languages are allowed to use hard copy dictionaries (which 

provides a translation from their native language to French or English) during the exam. 

EVALUATION 

The evaluation method used in this course will assess students’ written communication skills, their ability to develop critical thinking, their 

understanding of issues of global responsibility and their team and interpersonal skills. 


Research project 50% 


Total 100% 


Ethics, culture and religions (issue n°1) : 

(de collectif) (2006) Questions internationales n°21 Islam, islams, La Documentation française. 

Dumarcet L (2005) Les grandes religions de l'Asie, Éditions De Vecchi. 

Dumortier B. (2002) Atlas des religions. Croyances, pratiques et territoires, Editions Autrement. 

(de collectif) (2008) Questions internationales n°29 Le christianisme dans le monde, La Documentation française. 

Africa : 

Brunel S. (2004) L’Afrique, Bréal. 

(de collectif) (2004) Questions internationales n°5 Les conflits en Afrique, La Documentation française. 

(de collectif) (2008) Questions internationales n°33 L’Afrique en mouvement, La Documentation française. 

Henriet J-M. (2005) L’Afrique et le Moyen-Orient en fiches, Bréal. 

Hugon P. (2007) Géopolitique de l’Afrique, Sedes. 

Sellier J. (2005) Atlas des peuples d’Afrique, La Découverte. 

America: 

Dabène O. (sous la direction de) (2006) Atlas de l’Amérique latine, Editions Autrement. 

(de collectif) (2006) Questions internationales n°18 Amérique latine, La Documentation française. 

Jeannot C. et Regad-Pellagru J. (2006) Les Amériques en fiches, Bréal. 

Jeannot C. et Regad-Pellagru J. (2003) Les États-Unis en fiches, Bréal. 

Sellier J. (2005) Atlas des peuples d'Amérique, La Découverte. 

Asia: 

Bacconnier G. (2006) L’Asie en fiches, Bréal. 

Bacconnier G. (1998) L’espace Asie-Pacifique en fiches, Bréal. 

Benoit B. et Saussac R. (sous la direction de) (2003) Le Japon en fiches, Bréal. 

Cadène P. (Auteur), Balavoine G. (cartographe) (2008) Atlas de l'Inde : Une fulgurante ascension, Editions Autrement. 

Cheng A. (2002) Histoire de la pensée chinoise, Seuil. 

(de collectif) (2005) Questions internationales n°15 L’Inde, grande puissance émergente, La Documentation française. 

(de collectif) (2008) Questions internationales n°30 Le Japon, La Documentation française. 

(de collectif) (2008) Questions internationales n°32 La Chine dans la mondialisation, La Documentation française. 

Domenach J-L. (2007) Comprendre la Chine d’aujourd’hui, Perrin 

Godement F. et Delamotte G. (2007) Géopolitique de l’Asie, Sedes.



Pourtier R. (sous la direction de) (2006) Géopolitique de l’Afrique et du Moyen-Orient, Nathan. 

Sellier J. (2004) Atlas des peuples d'Asie méridionale et orientale, La Découverte. 

Europe: 

(de collectif) (2004) Questions internationales n°7 L’Europe à 25, La Documentation française. 

(de collectif) (2005) Questions internationales n°12 La Turquie et l'Europe, La Documentation française. 

(de collectif) (2006) Questions internationales n°17 L’euro : réussite ou échec, La Documentation française. 

(de collectif) (2006) Questions internationales n°20 Le Royaume-Uni, puissance du XXIe siècle, La Documentation française. 

(de collectif) (2007) Questions internationales n °23 Les Balkans et l'Europe, La Documentation française. 

(de collectif) (2007) Questions internationales n°27 La Russie, La Documentation française. 

(de collectif) (2008) Questions internationales n°31 L’avenir de l’Europe, La Documentation française. 

Malterre J-F. et Pradeau C. (2005), L’Europe en fiches, Bréal. 

Marchand P. (2007) Atlas géopolitique de la Russie. Puissance d’hier, puissance de demain, Editions Autrement. 

Schäfers B. (1998) Atlas de l’Allemagne, Editions Autrement. 

Sellier A. et Sellier J. (2006) Atlas des peuples d’Europe occidentale, La Découverte. 

Sellier A. et Sellier J. (1998) Atlas des peuples d’Europe centrale, La Découverte. 

Middle East: 

Bennafla K., Pagès-El Karoui D., Sanmartin O. (2007) Géopolitique du Maghreb et du Moyen-Orient, Sedes. 

(de collectif) (2004) Questions internationales n°10 Le Maghreb, La Documentation française. 

Sellier A. et Sellier J. (2007) Atlas des peuples d’Orient, La Découverte. 


Page 121/122 

Other issues: 

Benoit B. et Saussac R. (sous la direction de) (2005) La mondialisation en fiches, Bréal. 

Canobbio E. (auteur) et Boissière A. (cartographe) (2007) Atlas des pôles : Régions polaires : questions sur un avenir incertain, Editions 

Autrement. 

(de collectif) (2004) Questions internationales n°2 Le pétrole : ordre ou désordre mondial, La Documentation française. 

(de collectif) (2006) Questions internationales n°22 Mondialisation et inégalités, La Documentation française. 

(de collectif) (2007) Questions internationales n°24 La bataille de l'énergie, La Documentation française. 

(de collectif) (2008) Questions internationales n°34 Mondialisation et crises financières, La Documentation française. 

(de collectif) (2009) Questions internationales n°36 La Méditerranée : Un avenir en question, La Documentation française. 

Cousteau J-M. (Auteur), Valette P. (Auteur), Marin C. (Cartographe), Bernal P. (Préface) (2007) Atlas de l'Océan mondial : Pour une politique 

durable de la planète mer, Editions Autrement. 

Deysine A. et Duboin J. (1997) S'internationaliser, Editions Dalloz – Sirey. 

Lacoste Y. (2006) Géopolitique : la longue histoire d’aujourd’hui, Larousse. 

Lenoir F. (sous la direction) et Tardan-Masquelier Y. (sous la direction) (2000) Encyclopédie des religions, Bayard. 

Mackay J. (1993) Atlas de la santé dans le monde, Editions Autrement. 

Mackay J. (2000) Atlas de la sexualité dans le monde, Editions Autrement. 

Millstone E et Lang T. (2003) Atlas de l’alimentation dans le monde, Editions Autrement. 

Montoussé M. (sous la direction de) (2006) 100 fiches pour comprendre la mondialisation, Bréal. 

Mourre M. (2004) Dictionnaire d’Histoire universelle, Bordas. 

Poissonnier A et Sournia G. (2006) Atlas mondial de la francophonie, Editions Autrement. 

Robbins S., Judge T. et Gabilliet P. (2006) Comportements organisationnels, Pearson Education. 

Sacquet A-M. (2003) Atlas mondial du développement durable, Editions Autrement. 

Schneider S. et Barsoux J-L. (2003) Management interculturel, Pearson Education. 

Seager J. (2003) Atlas des femmes dans le monde, Editions Autrement. 

Smith S. (2005) Atlas de l’Afrique, Editions Autrement. 

Victor J-C. (sous la direction de) (2006) Le dessous des cartes : atlas géopolitique, Tallandier 

Magazines: 

Historia, L’Histoire, Le Monde diplomatique, Hérodote, Questions internationales, Religions et Histoire, Le Monde des religions, Les Échos, 

Courrier international, etc.





Page 122/122

esc montpellier course syllabi groupe sup de co ... - HUBRUSSEL.net

Create successful ePaper yourself

Delete template?

Save as template?