Choose department Department of Computer Science Department of Business and Economics Department of Law Department of Engineering Department of Preliminary Studies MBA Department of Applied Engineering Department of Sport Science Department of Psychology MPM Department of Business and Economics Dean: Dr. Stefan Wendt Email: vhd@ru.is Website: https://www.ru.is/departments/vidskiptadeild Teachers View Choose major BSc in Business Administration with a minor in law MAcc, Accounting and Auditing - 90 ECTS BSc in Business Administration BSc in Business Administration with a minor in Computer Science BSc in Economics and Finance BSc in Economics and Management Exchange studies - BSc Business Exchange studies - MSc Business Diploma in Business and retail management MSc in Tourism and Hospitality Management - 90 ECTS MTHM, Tourism and Hospitality Management - 90 ECTS MSc in Innovation Management - 90 ECTS MINN, Innovation Management - 90 ECTS MSc in Business Management - 90 ECTS MBM, Business Management - 90 ECTS MSc in Marketing - 90 ECTS MM, Marketing - 90 ECTS MSc in Human Resource Management and Organizational Psychology - 90 ECTS MHRM, Human Resource Management and Organizational Psychology - 90 ECTS MSc in Corporate Finance- 90 ECTS MCF, Corporate Finance - 90 ECTS MSc in Information Management - 90 ECTS MIM, Information Management - 90 ECTS MDMD, Digital Management and Data Analysis MSc in Digital Management and Data Analysis MSc in Innovation Management - 90 ECTS Semesters: 3 Years: 1 ETCS: 90 About major Meistaranám í stjórnun nýsköpunar leggur áherslu á nýsköpun og frumkvöðlastarfssemi. Nemendur öðlast hæfni til að að stýra nýsköpunarstarfimismunandi skipulagsheilda við þróun á nýjum ferlum, vörum og þjónustu, ásamt því að nemendur geti leitt frumkvöðlastarf á breiðum grunni, þar á meðal til að stofna ný fyrirtæki. Námið eflir þekkingu og næmni nemenda fyrir nýjum tækifærum, þjálfar skapandi og lausnamiðaða nálgun og miðar að því að nemendur geti gert slíkar lausnir að veruleika.     Learning Outcomes View Degree title MSc in Innovation Management

Legend Mandatory course on major Teaching language Optional course on major Prerequisites for course

Haustönn/Fall 2024 Introduction to Management and Business Concepts V-700-IMBU ECTS 0 Creative Approaches and Entrepreneurial Mindsets V-702-CREM ECTS 7,5 Innovation and Entrepreneurship: A field of knowledge and practice V-703-INEN ECTS 7,5 Fundamentals in Tourism and Hospitality Management V-704-FTHM ECTS 7,5 Financial Reporting and Accounting Standards I V-705-FIR1 ECTS 7,5 Auditing, Auditing Standards and Ethics in Accounting and Auditing V-706-AUD1 ECTS 7,5 Strategic Management V-712-STJO ECTS 7,5 Organizational Psychology V-715-ORPS ECTS 7,5 Staffing: from recruitment to termination V-730-STRT ECTS 7,5 Labour law V-731-LALA ECTS 3,75 Digital and Information System Management V-733-DIGI ECTS 7,5 Change management and leadership V-736-CMLE ECTS 7,5 International Marketing V-736-INMA ECTS 7,5 Fundamentals in Accounting and Finance V-737-FAFI ECTS 7,5 Advanced and digital marketing V-738-ADDM ECTS 7,5 Branding and Strategic Marketing V-741-BRAN ECTS 7,5 Enterprise Architectures V-746-ENAR ECTS 7,5 Internship V-748-INTE ECTS 7,5 Applied Derivatives V-766-APDE ECTS 7,5 International Finance V-767-INTF ECTS 7,5 Corporate Taxation V-772-TAX1 ECTS 7,5 Year 1. year Semester Fall 2024 Level of course N/A Type of course Elective Prerequisites No prerequisites. Schedule No schedule found. Lecturer Vilmar Freyr Sævarsson Content The purpose of the course is to provide students with a solid knowledge and understanding of the main principles of income tax, capital gains tax and value added tax and skills and competences to use this knowledge in the context of corporate taxation. The following topics and concepts are covered: Main provisions of law on Income Tax and VAT Law; main principles of limited and unlimited tax liability in Iceland; main rules in relation to deductible expenses; withholding tax on salary payments and on payments to foreign parties; rules regarding mergers and divisions and taxation of profit from sale of assets; filing of tax returns for companies with financial statements in foreign currency; main principles of VAT and different registrations (frjáls og sérstök skráning); VAT filing and payment; establishment of companies; taxation of different forms of companies; tax filings. Learning outcome - Objectives Knowledge: Collection of facts, concepts, theories and techniques acquired by students. The student should: - Understand the main provisions of the laws on income tax and value-added tax (VAT) in Iceland - Know the main principles of limited and unlimited tax liability in Iceland - Understand the main rules in relation to deductible expenses - Know about withholding tax rules. - Know the tax-relevant rules in the context of mergers and divisions and understand the taxation of profits from sale of assets - Understand the filing of tax returns for companies with financial statements in foreign currency - Understand the main principles of VAT and different registrations (frjáls og sérstök skráning) as well as how VAT shall be filed and paid - Understand taxation issues when establishing companies, taxation of different forms of companies and tax filings. Skills: The ability to apply knowledge to different tasks in the context of corporate taxation. The student should: - Be able to identify and assess income tax and value-added tax issues - Be able to assess the impact of different legal forms of companies on taxation - Be able to prepare corporate tax filings and VAT filings - Be able to identify relevant tax issues in the context of mergers and divisions - Be able to identify relevant tax issues in the context of the establishment of companies. Competences: The ability to apply knowledge and skills in the context of corporate taxation. The student should: - Be able to manage the tax issues of a company and prepare correct filings and tax calculations. Course assessment Reading material No reading material found. Teaching and learning activities Language of instruction Icelandic Fixed Income Analysis V-818-FINC ECTS 7,5 Performance Management V-830-PEMA ECTS 3,75 Portfolio Management V-862-PORT ECTS 7,5 Equity Analysis V-863-EQUI ECTS 7,5 Master´s Thesis - partial submission V-888-THHL ECTS 15 Research Proposal V-898-REPR ECTS 0 Master´s Thesis V-898-THES ECTS 30 Exchange Studies X-699-EXCH ECTS 30 Vorönn/Spring 2025 Consumer Behavior V-712-COBE ECTS 3,75 Innovation Management V-713-INNM ECTS 7,5 Business Ethics V-714-BETH ECTS 3,75 Entrepreneurship and Innovation in Context V-715-ENIC ECTS 3,75 Business Process Management V-716-BPMA ECTS 7,5 Entrepreneurial Finance V-733-ENTR ECTS 7,5 Branding and Strategic Marketing V-741-BRAN ECTS 7,5 Internship V-748-INTE ECTS 7,5 Financial Reporting and Accounting Standards II V-765-FIR2 ECTS 7,5 Business Research Methodology I V-765-REM1 ECTS 3,75 Applied Derivatives V-766-APDE ECTS 7,5 Consolidated Financial Statements V-767-SARE ECTS 7,5 Sustainability Reporting and Assurance V-774-GESS ECTS 7,5 Business Intelligence and Analytics V-784-REK5 ECTS 7,5 Topics in Emerging Technologies V-819-TEMT ECTS 3,75 Business Research Methodology II V-825-REM2 ECTS 3,75 Tourism Marketing V-840-TOMA ECTS 7,5 Training and Development V-840-TRDE ECTS 3,75 Equity Analysis V-863-EQUI ECTS 7,5 Accounting for derivatives and other financial instruments V-871-AFLE ECTS 7,5 Master´s Thesis - partial submission V-888-THHL ECTS 15 Research Proposal V-898-REPR ECTS 0 Master´s Thesis V-898-THES ECTS 30 Exchange Studies X-699-EXCH ECTS 30 Sumar/Summer 2025 Management Accounting V-793-MAAC ECTS 7,5 Information Technology in Accounting V-804-INTA ECTS 7,5 Sustainable Finance V-817-SUFI ECTS 3,75 Sustainable Leadership V-836-SLEA ECTS 3,75 Design Thinking for Information Security: An Interdisciplinary Approach V-847-THIS ECTS 7,5