EAUR E-Learning

This course introduces students to the study of business ethics and its application in modern organizations. It examines ethical issues that arise in business decision making and professional practice. The course equips learners with ethical reasoning skills necessary to evaluate business actions at personal organizational and systemic levels. Emphasis is placed on corporate responsibility governance justice market systems employment relations and environmental sustainability.

Academic Year 2024-2025

Lecturer: Christian BISANGABAGABO

The law relating to financial institutions governs the establishment, regulation, and operation of banks, insurance companies, microfinance institutions, investment firms, and other entities involved in financial services. It ensures financial stability, protects consumers, and promotes transparency and accountability in financial transactions. These laws cover areas such as licensing, capital requirements, anti-money laundering (AML), interest rate regulations, corporate governance, and compliance with central bank or financial authority directives. The legal framework plays a vital role in maintaining trust in the financial system and preventing financial crimes or systemic risks.

Objectives:

1. To provide a clear understanding of the legal framework governing financial institutions.
2. To examine the roles and responsibilities of banks, insurance companies, and other financial entities under the law.
3. To explore regulatory compliance, supervision, and enforcement in the financial sector.
4. To analyze the impact of national and international financial regulations on financial institutions.
5. To promote ethical conduct and legal accountability within financial services.

Learning Outcomes:

By the end of the course, students should be able to:

1. Identify and explain key laws and regulations affecting financial institutions.
2. Understand the role of regulatory bodies such as central banks, financial authorities, and international organizations.
3. Apply legal principles to real-life scenarios involving financial transactions and services.
4. Analyze compliance and risk management issues in financial institutions.
5. Evaluate legal and ethical responsibilities of financial institutions in the context of consumer protection and corporate governance.

Academic Year 2024-2025

Lecturer: HABINSHUTI Emmanuel

This course introduces students to the principles and practices of supplies and material management within organizations. It focuses on the strategic procurement, storage, distribution, and control of materials and goods used in production or service delivery. The course explores the role of materials management in ensuring efficient operations, cost control, and timely availability of resources. Topics include purchasing processes, inventory control, warehouse management, logistics, supplier relations, and the use of technology in managing supply chains.

Objectives:

• Provide foundational knowledge of materials and supplies management.
• Introduce the key components and functions of the supply chain.
• Explain procurement methods, supplier selection, and contract management.
• Explore the importance of inventory control and demand forecasting.
• Highlight modern trends and tools in materials management including ERP and automation.

Learning Outcomes:

• Define supplies and material management and understand its role in organizational performance.
• Explain the steps involved in the procurement cycle.
• Apply techniques for effective inventory management and stock control.
• Describe various warehousing and distribution strategies.
• Assess supplier performance and manage vendor relationships.
• Utilize basic software tools and systems for tracking and managing materials.

Course Code: PRM 3201

Credits: 15

Academic Year 2024-2025

Lecturer: Paterne RUKUNDO

Business Ethics is the study of moral principles and values that guide behavior and decision-making in the business world. This course explores ethical theories, corporate social responsibility (CSR), stakeholder management, sustainability, and real-world ethical challenges faced by organizations. It encourages students to critically analyze ethical dilemmas and understand the impact of business decisions on society, the environment, employees, consumers, and other stakeholders. The course also highlights the importance of ethical leadership, integrity, transparency, and accountability in building trust and maintaining long-term business success. Through case studies and discussions, learners develop the skills to make informed, responsible choices in complex business environments.

Objectives: 

• Understand the foundational concepts and principles of ethics in a business context.

• Identify ethical issues and dilemmas commonly encountered in various business environments.

• Analyze business decisions using ethical theories and frameworks.

• Explore the role of corporate social responsibility (CSR), sustainability, and stakeholder interests.

• Evaluate the ethical implications of leadership, culture, and organizational behavior.

• Apply ethical reasoning to real-world business scenarios and case studies.

• Promote ethical practices and integrity within professional and organizational settings.

Learning Outcomes: 

• Define business ethics and explain its significance in modern organizations.

• Differentiate between legal and ethical standards in business practice.

• Recognize and address ethical dilemmas using appropriate decision-making models.

• Assess the ethical performance of businesses in relation to social and environmental responsibilities.

• Demonstrate awareness of global ethical issues, including corruption, labor practices, and sustainability.

• Communicate ethical positions clearly and support them with sound reasoning.

• Foster an ethical culture within a business or organizational setting.

Financial Ratio Analysis is a specialized course designed to equip learners with the skills to interpret and evaluate financial statements using various financial ratios. The course explores the relationships between items in the balance sheet, income statement, and cash flow statement to assess a company’s financial health, profitability, liquidity, solvency, and operational efficiency. This knowledge is crucial for decision-making by managers, investors, creditors, and other stakeholders.

• Objectives
• Understand the concept and importance of financial ratios.
• Categorize and compute various types of financial ratios.
• Analyze and interpret ratio results to evaluate company performance.
• Compare financial ratios across time periods and against industry benchmarks.
  
• Use financial ratio analysis in decision-making processes, including credit analysis, investment decisions, and business planning.

Learning Outcomes

• Define and explain key financial ratios (e.g., liquidity, profitability, efficiency, solvency, and market value ratios).
• Calculate financial ratios using real-world financial statements.
• Interpret the significance of financial ratios in assessing a firm’s financial performance.
• Identify trends and patterns in financial ratios over time.
• Assess the strengths and weaknesses of a business using ratio analysis.
• Apply ratio analysis in making investment and credit decisions.

Academic Year 2024-2025