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     C o u r s e L i s t i n g s

    494   www.ualberta.caU N I V E R S I T Y O F A L B E R T A

    230 Details of Courses 496

    231 Course Listings 497

    Abroad, Study Term, ABROD 49231.1 7

    Accounting, ACCTG 49231.2 7

    Administration, ADMI 50231.3 0

    Agreement Formal (Registration), AGRMT 50231.4 0

    Agricultural and Resource Economics, AREC 50231.5 1

    Agricultural, Food and Nutritional Science, AFNS 50231.6 3

    Agricultural, Life and Environmental Sciences, ALES 50231.7 5

    American Sign Language, ASL 50231.8 5

    Anatomie, ANATE 50231.9 6

    Anatomy, ANAT 50231.10 6

    Andragogie, ANDR 50231.11 6

    Anglais, ANGL 50231.12 6

    Anglais langue seconde, ALS 50231.13 7

    Animal Science, AN SC 50231.14 7

    Anthropologie, ANTHE 50231.15 9

    Anthropology, ANTHR 50231.16 9

    Arabic, ARAB 51231.17 2

    Art, ART 51231.18 2Art dramatique, ADRAM 51231.19 3

    Art History, ART H 51231.20 4

    Astronomy, ASTRO 51231.21 5

    Augustana Faculty - Accounting, AUACC 51231.22 6

    Augustana Faculty - Art, AUART 51231.23 6

    Augustana Faculty - Biology, AUBIO 51231.24 7

    Augustana Faculty - Chemistry, AUCHE 51231.25 9

    Augustana Faculty - Classical Studies, AUCLA 52231.26 0

    Augustana Faculty - Community Service Learning, AUCSL 52231.27 1

    Augustana Faculty - Computing Science, AUCSC 52231.28 1

    Augustana Faculty - Crime and Community, AUCRI 52231.29 2

    Augustana Faculty - Drama, AUDRA 52231.30 3

    Augustana Faculty - Economics, AUECO 52231.31 5

    Augustana Faculty - Education Field Experience, AUEFX 52231.32 6

    Augustana Faculty - Educational Computing, AUEDC 52231.33 7Augustana Faculty - Educational Psychology, AUEPS 52231.34 7

    Augustana Faculty - English, AUENG 52231.35 7

    Augustana Faculty - English for Academic Purposes, AUEAP 53231.36 0

    Augustana Faculty - Environmental Studies, AUENV 53231.37 1

    Augustana Faculty - French, AUFRE 53231.38 2

    Augustana Faculty - Geography, AUGEO 53231.39 4

    Augustana Faculty - German, AUGER 53231.40 5

    Augustana Faculty - Global and Development Studies, AUGDS 53231.41 6

    Augustana Faculty - Greek, AUGRE 53231.42 7

    Augustana Faculty - History, AUHIS 53231.43 7

    Augustana Faculty - Interdisciplinary Studies, AUIDS 53231.44 9

    Augustana Faculty - Language Studies, AULAN 54231.45 0

    Augustana Faculty - Latin, AULAT 54231.46 0

    Augustana Faculty - Management, AUMGT 54231.47 1

    Augustana Faculty - Mathematics, AUMAT 54231.48 1

    Augustana Faculty - Music, AUMUS 54231.49 2Augustana Faculty - Philosophy, AUPHI 54231.50 8

    Augustana Faculty - Physical Activity, AUPAC 54231.51 9

    Augustana Faculty - Physical Education, AUPED 55231.52 0

    Augustana Faculty - Physics, AUPHY 55231.53 2

    Augustana Faculty - Political Studies, AUPOL 55231.54 3

    Augustana Faculty - Psychology, AUPSY 55231.55 5

    Augustana Faculty - Religion, AUREL 55231.56 7

    Augustana Faculty - Scandinavian, AUSCA 55231.57 9

    Augustana Faculty - Sociology, AUSOC 56231.58 0

    Augustana Faculty - Spanish, AUSPA 56231.59 2

    Augustana Faculty - Statistics, AUSTA 56231.60 3

    Augustana Faculty - World Literatures, AULIT 56231.61 4

    Biochemistry, BIOCH 56231.62 4

    Biochimie, BIOCM 56231.63 6

    Bioinformatics, BIOIN 56231.64 6

    Biologie, BIOLE 56231.65 6

    Biology (Biological Sciences), BIOL 56231.66 7

    Biomedical Engineering, BME 57231.67 0

    Botanique, BOTQ 57231.68 1

    Botany (Biological Sciences), BOT 57231.69 1

    Business, BUS 57231.70 2

    Business Economics, BUEC 57231.71 4

    Business Law, B LAW 57231.72 5

    Canadien-français, CA FR 57231.73 6

    Cell Biology, CELL 57231.74 6

    Chemical and Materials Engineering, CME 57231.75 8

    Chemical Engineering, CH E 57231.76 8

    Chemistry, CHEM 58231.77 0

    Chimie, CHIM 58231.78 4

    Chinese, CHINA 58231.79 5

    Christian Theology at St Joseph’s College, CHRTC 58231.80 6

    Christian Theology at St Stephen’s College, CHRTP 58231.81 7

    Civil Engineering, CIV E 58231.82 8

    Classics, CLASS 59231.83 2

    Communications and Technology, COMM 59231.84 3

    Community Service-Learning, CSL 59231.85 4

    Comparative Literature, C LIT 59231.86 4Computer Engineering, CMPE 59231.87 5

    Computing Science, CMPUT 59231.88 6

    Dance, DANCE 59231.89 9

    Dance Activity, DAC 59231.90 9

    Danish, DANSK 60231.91 0

    Dental Hygiene, D HYG 60231.92 0

    Dentistry, DENT 60231.93 1

    Dentistry, DDS 60231.94 2

    Dentistry/Medicine, DMED 60231.95 3

    Design, DES 60231.96 3

    Drama, DRAMA 60231.97 5

    Earth and Atmospheric Sciences, EAS 60231.98 8

    East Asian Studies, EASIA 61231.99 2

    Economics, ECON 61231.100 2

    Economie, ECONE 61231.101 5Education, EDU 61231.102 6

    Education - Adult, EDAE 61231.103 7

    Education - Career Technology Studies, EDCT 61231.104 7

    Education - Elementary, EDEL 61231.105 7

    Education - Elementary and Secondary, EDES 62231.106 0

    Education - Enseignement, EDU E 62231.107 1

    Education - Field Experience, EDFX 62231.108 2

    Education - Fondements, EDU F 62231.109 2

    Education - Instructional Technology, EDIT 62231.110 2

    Education - Methodologie et Curriculum, EDU M 62231.111 3

    Education - Policy Studies, EDPS 62231.112 4

    Education - Psychologie, EDU P 62231.113 7

    Education - Psychology, EDPY 62231.114 7

    Education - Secondary, EDSE 63231.115 1

    Education - Stage, EDU S 63231.116 4

    Electrical and Computer Engineering, ECE 63231.117 4Electrical Engineering, E E 64231.118 2

    Engineering, Computer, ENCMP 64231.119 2

    Engineering, General, ENGG 64231.120 2

    Engineering Management, ENG M 64231.121 3

    Engineering Physics, EN PH 64231.122 4

    English, ENGL 64231.123 4

    English as a Second Language, ESL 64231.124 8

    Entomology (Biological Sciences), ENT 64231.125 9

    Environmental and Conservation Sciences, ENCS 64231.126 9

    Environmental Engineering, ENV E 65231.127 1

    Espagnol, ESPA 65231.128 1

    Etudes canadiennes, ETCAN 65231.129 1

    Etudes de la religion, ET RE 65231.130 2

    Etudes interdisciplinaires, ETIN 65231.131 2

    Exchange Program, EXCH 65231.132 2

    Course Listings

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    495www.ualberta.ca U N I V E R S I T Y O F A L B E R T A

    Extension, EXT 65231.133 3

    Famille, FA MI 65231.134 3

    Family Medicine, F MED 65231.135 3

    Film Studies, FS 65231.136 3

    Finance, FIN 65231.137 4

    Forest Economics, FOREC 65231.138 6

    Forest Engineering, FOREN 65231.139 6

    Forest Science, FOR 65231.140 6

    Français, FRANC 65231.141 7

    French for Educators / Français pour éducateurs, FR ED 65231.142 8

    French Language and Literature, FREN 65231.143 9Genetics (Biological Sciences), GENET 66231.144 0

    Geophysics, GEOPH 66231.145 2

    German, GERM 66231.146 3

    Greek, GREEK 66231.147 4

    Health Education, HE ED 66231.148 5

    Health Promotion Studies, HPS 66231.149 5

    Hindi, HINDI 66231.150 6

    Histoire, HISTE 66231.151 6

    History, HIST 66231.152 7

    Human Ecology, HECOL 67231.153 0

    Human Geography and Planning, HGP 67231.154 3

    Humanités, HUME 67231.155 4

    Humanities Computing, HUCO 67231.156 5

    Hungarian, HUNG 67231.157 5

    Immunologie, IMINE 67231.158 5Immunology and Infection, IMIN 67231.159 5

    Industrial Relations, IND R 67231.160 6

    Informatique, INFOR 67231.161 6

    Integrated Petroleum Geosciences, IPG 67231.162 6

    Interdisciplinary Undergraduate and Graduate Courses, INT D 67231.163 7

    Italian, ITAL 68231.164 0

     Japanese, JAPAN 68231.165 1

    Korean, KOREA 68231.166 2

    Laboratory Medicine and Pathology, LABMP 68231.167 3

    Latin, LATIN 68231.168 3

    Latin American Studies, LA ST 68231.169 4

    Law, LAW 68231.170 4

    Library and Information Studies, LIS 68231.171 9

    Linguistics, LING 69231.172 1

    Linguistique, LINGQ 69231.173 2

    Maintaining Registration, M REG 69231.174 3

    Maîtrise ès sciences de l’éducation, M EDU 69231.175 3

    Management Information Systems, MIS 69231.176 4

    Management Science, MGTSC 69231.177 6

    Marine Science (Biological Sciences), MA SC 69231.178 7

    Marketing, MARK 69231.179 8

    Master of Internetworking, MINT 70231.180 0

    Materials Engineering, MAT E 70231.181 0

    Mathematical Physics, MA PH 70231.182 2

    Mathematics, MATH 70231.183 3

    Mathématiques, MATHQ 70231.184 7

    Mechanical Engineering, MEC E 70231.185 8

    Medical Genetics, MDGEN 71231.186 2

    Medical Laboratory Science, MLSCI 71231.187 2

    Medical Microbiology and Immunology, MMI 71231.188 3

    Medicine, MED 71231.189 5Microbiologie, MICRE 71231.190 6

    Microbiology (Biological Sciences), MICRB 71231.191 6

    Middle Eastern and African Studies, MEAS 71231.192 8

    Mining Engineering, MIN E 71231.193 8

    Modern Languages and Cultural Studies, MLCS 71231.194 9

    Music, MUSIC 72231.195 1

    Musique, MUSIQ 72231.196 6

    Native Studies, NS 72231.197 7

    Neuroscience, NEURO 72231.198 9

    Norwegian, NORW 73231.199 0

    Nursing, NURS 73231.200 0

    Nutrition, NUTR 73231.201 5

    Nutrition and Food Sciences, NU FS 73231.202 6

    Obstetrics and Gynaecology, OB GY 73231.203 7

    Occupational Therapy, OCCTH 73231.204 7

    Oncology, ONCOL 73231.205 9

    Operations Management, OM 74231.206 0

    Ophthalmology, OPHTH 74231.207 1

    Oral Biology, OBIOL 74231.208 1

    Paediatrics, PAED 74231.209 2

    Paleontology, PALEO 74231.210 2

    Persian, PERS 74231.211 2

    Petroleum Engineering, PET E 74231.212 3

    Pharmacology, PMCOL 74231.213 4

    Pharmacy, PHARM 74231.214 6

    Philosophie, PHILE 74231.215 8Philosophy, PHIL 74231.216 9

    Physical Activity, PAC 75231.217 1

    Physical Education and Sport, PEDS 75231.218 3

    Physical Education, Recreation and Leisure Studies, PERLS 75231.219 5

    Physical Therapy, PTHER 75231.220 6

    Physics, PHYS 75231.221 8

    Physiologie, PHYSE 76231.222 0

    Physiology, PHYSL 76231.223 1

    Physique, PHYSQ 76231.224 2

    Plant Science, PL SC 76231.225 2

    Polish, POLSH 76231.226 3

    Political Science, POL S 76231.227 3

    Portuguese, PORT 76231.228 6

    Postgraduate Dental Education, PGDE 76231.229 7

    Postgraduate Medical Education, PGME 76231.230 7Psychiatry, PSYCI 76231.231 7

    Psychologie, PSYCE 76231.232 7

    Psychology, PSYCO 76231.233 8

    Public Health Sciences, PHS 77231.234 1

    Punjabi, PUNJ 77231.235 4

    Radiology and Diagnostic Imaging, RADDI 77231.236 4

    Recreation and Leisure Studies, RLS 77231.237 5

    Rehabilitation Medicine, REHAB 77231.238 6

    Religious Studies, RELIG 77231.239 7

    Renewable Resources, REN R 77231.240 8

    Research, RSCH 78231.241 0

    Rural Sociology, R SOC 78231.242 0

    Russian, RUSS 78231.243 0

    Scandinavian, SCAND 78231.244 1

    School of Public Health, SPH 78231.245 2

    Science, SCI 78231.246 2

    Science politique, SC PO 78231.247 2

    Science, Technology, and Society, STS 78231.248 3

    Sciences de la Terre et de l’atmosphère, SCTA 78231.249 3

    Sciences infirmières, SC INF 78231.250 3

    Sciences sociales, SCSOC 78231.251 3

    Sciences socio-politiques, SCSP 78231.252 4

    Slavic and East European Studies, SLAV 78231.253 4

    Sociologie, SOCIE 78231.254 4

    Sociology, SOC 78231.255 5

    Soil Science, SOILS 78231.256 8

    Spanish, SPAN 78231.257 8

    Speech Pathology and Audiology, SPA 79231.258 0

    Statistics, STAT 79231.259 1

    Statistique, STATQ 79231.260 3

    Strategic Management and Organization, SMO 79231.261 3Surgery, SURG 79231.262 8

    Swahili, SWAH 79231.263 8

    Swedish, SWED 79231.264 8

    Theatre Design, T DES 79231.265 9

    Thesis, THES 80231.266 0

    Ukrainian, UKR 80231.267 0

    University, UNIV 80231.268 2

    Women’s Studies, W ST 80231.269 2

    Work Experience, WKEXP 80231.270 3

    Writing (Creative Writing), WRITE 80231.271 4

    Writing Studies, WRS 80231.272 5

    Zoology (Biological Sciences), ZOOL 80231.273 5

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    496   www.ualberta.caU N I V E R S I T Y O F A L B E R T A

    230 Details of Courses  Courses taught at the University of Alberta are listed alphabetically. Allcourses, except those taught by Faculté Saint-Jean, are described in English.  Each course is designated by its computer abbreviation and a number.Students should use this abbreviation and number when completing any formrequiring this information.  Courses are numbered according to the following system:  000-099 Pre-University  100-199 Basic Undergraduate. Normally requires no university-level

    prerequisites. Designed typically for students in the first yearof a program.

      200-299 Undergraduate. Prerequisites, if any, are normally at the100-level. Designed typically for students in the second yearof a program.

      300-399 Undergraduate. Prerequisites, if any, are normally at the200-level. Designed typically for students in the third year of aprogram.

      400-499 Advanced Undergraduate. Prerequisites, if any, are normally atthe 300-level. Designed typically for students in the fourth yearof a program.

      500-599 Graduate. Designated for graduate students and certainadvanced or honors undergraduate students in their finalyear.

      600-799 Graduate Courses

      800-899 Special Registrations  900-999 Graduate Thesis and Project Numbers  For the purposes of program descriptions and prerequisite designation,courses numbered 100-199 are designated as Junior Courses and coursesnumbered 200-499 are designated as Senior Courses.  Note: Some exceptions to the course number system described above havebeen granted to the Faculty of Law and the Faculty of Medicine and Dentistry.

    Course Description Symbols and Figures  Several symbols and figures are used to indicate the type, duration, andweight of courses.

    (1) Œ—Indicates “units of course weight,” and usually follows the course title. Theaccompanying number indicates the weight of the course as used in computinggrade point averages and for meeting degree requirements.

      A course which runs throughout the Fall/Winter (i.e., from Septemberthrough April) is usually weighted Œ6. A course that runs for only one term

    (i.e., Fall: from September to December, or Winter: from January throughApril) is usually weighted Œ3. Certain courses are offered over Fall/Winteror Spring/Summer, or in one term, with weights of Œ1, Œ2, and Œ4. Theseare considered as one-sixth, one-third, and two-thirds of a Fall/Winter orSpring/Summer course, respectively. Some honors and graduate coursesinvolving research may vary in weight according to the length and difficultyof the project. Some clinical courses may vary in weight according to thelength of clinical experience. Some courses, not included in the computationof grade point averages, are offered for credit only and either carry a weightof Œ0, or are marked as “Credit.”

      Undergraduate students who take courses offered by the Facultyof Engineering but are not registered in Engineering will have a courseweight assigned for these courses according to the protocol of their homeFaculty.

    (2) fi —Denotes: “fee index,” the value used to calculate the instructional fees foreach course. The fee index is multiplied by the fee index value (given in the

    appropriate subsection of §22.2) to give the dollar value of instructional fees forthe course.  For normal courses, the fee index is twice the value of the units of

    course weight; for example, a course with Œ3 normally has fi 6 . In caseswhere exceptional fees considerations need to be made, the fee index is setdifferently by the Board of Governors.

      Note that certain programs (e.g., MD, DDS, etc.) are assessed on aprogram fee basis for all or certain years. In these cases, the fee indexcalculation does not apply.

    (3) ( x term, a-b-c)—These figures in parentheses give information on when thecourse is offered and the hours of instruction required by the course in a week,or in some cases the total time in a term.

      In the case of a single-term course, the term in which the course isgiven is mentioned (item x ). The designation “either term” means that thecourse may be offered either in the first term or in the second term or ineach term, at the discretion of the department concerned. The designation“variable” means that the course may be taught either as a single-term oras a full-session course.

      Item a  indicates lecture hours. Item b  indicates seminar hour(s),demonstration hours (d), clinic hours (c), or lecture-laboratory hours(L). Item c  indicates laboratory hours. For two-term courses, the hoursof instruction are the same in both terms unless otherwise indicated.The expression 3/2 means 3 hours of instruction every second week; 2s/2means 2 seminar hours every second week.

      Examples:  (first term, 3-0-3): a course taught in first term with 3 hours lecture, no

    seminar, and 3 hours lab per week.  (second term, 0-1s-2): a course taught in second term with no lectures,

    1 seminar hour, and 2 hours of lab per week.  (either term, 3-0-0): a course taught in either first or second term, oreach term, with 3 lecture hours per week, no seminar, and no lab.

      (two-term, 3-0-3): a course taught over both first and second term withthree lecture hours, no seminar, and three hours lab per week.

      (variable, 3-0-0): a course which may be taught in either first or secondterm or over two terms with three lecture hours per week, no seminar, andno lab.

    (4) Prerequisite—This provides information on courses which must be successfullycompleted before registering in the more advanced course.

      Corequisite—This provides information on courses which must be taken beforeor at the same time as the course described in the listing.

      Note: Departments are authorized to cancel the registration of those studentsregistered in a course offered by the department if they do not meet theprerequisite and/or corequisite requirements stated in the course descriptionin this Calendar.

    (5) [Department]— This indicates the department responsible for registration forinterdepartmental courses. Normally, courses will be credited to the disciplinelisted in the square brackets.

    (6) Open Studies Courses— O indicates a course available to students of OpenStudies. L indicates that a course is available to Open Studies students on adelayed registration basis only (see §220.2.2).

    Important: Registration Procedures for Two-Term Courses  Students are strongly advised to refer to the Registration and Courses menuat www.registrar.ualberta.ca for details. Two-term courses are normally offeredover two terms (either Fall/Winter or Spring/Summer). In a few instances, two-term courses are offered within a single term. In all cases these are identifiablein the Class Schedule because they consist of part A and part B (e.g., English111A and 111B).  To successfully register in a two-term course, students, must do thefollowing:

    • register in both the part A and part B for all types of sections offered (Lectures,

    Labs, Seminars, etc.);

    • register in the same section numbers for part A and part B of a course (e.g.,

    Lecture A1 for both part A and part B, and Lab E3 for both part A and part B);

    • register in all the appropriate sections on the same day.

      All of the above must be done or the course registration is invalid andwill be deleted. Invalid registrations will be deleted nightly. It is the student’sresponsibility to attempt the course registration again, subject to availability.

      Example: A student wishes to register in ABCD 101, a two-term course.It has a lecture and a lab section. Based on the student’s timetable planning,decides to take Lecture C3 and Lab C8. The student must add

      In Fall Term ABCD 101A Lec C3 and ABCD 101A Lab C8,

      and

    In Winter Term ABCD 101B Lec C3 and ABCD 101B Lab C8.

      All these sections must be added on the same day to successfully register.

    Otherwise the registration in ABCD 101 will be deleted overnight and thestudent’s place in the course will be lost.

    Course Renumbering  Over the years many courses have been renumbered. Old numbers can befound within individual course listings of previous Calendar editions.

    Courses on Reserve  Courses not offered in the past four years are removed from this Calendarand placed on Reserve. These courses may be taught again in the future, inwhich case they would be brought back into the active Course Listings andplaced in the Calendar. Information about Reserve Courses is available throughthe Registrar’s Office, the University Secretariat, and Faculty Offices.

    Faculty Specific Regulations Regarding Courses  For specific Faculty regulations relating to courses and for a complete list ofsubjects taught by a Faculty, please consult the Undergraduate Programs sectionof the Calendar at the end of each Faculty section.

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    The most current Course Listing is available on Bear Tracks. https://www.beartracks.ualberta.ca

    Physical Requirements for University Courses  The University has a commitment to the education of all academicallyqualified students and special services are frequently provided on campus toassist disabled students.  Nevertheless, some courses make certain unavoidable demands on studentswith respect to the possession of a certain level of physical skill or ability if theacademic objectives of the course are to be realized. In case of doubt, studentsare advised to contact the Department concerned and the Disabled StudentServices Coordinator, Office of the Dean of Student Services.  Because support services cannot be guaranteed for all off-campus courses,

    instructors may be obliged to refuse registration in such courses.Course Availability  The following is a comprehensive course listing of all the approved coursesthat the University of Alberta may offer. The appearance of a course in this listdoes not guarantee that the course will actually be offered. The most currentinformation on courses is available on Bear Tracks  at https://www.beartracks.ualberta.ca

    231 Course Listings

    231.1 Abroad, Study Term, ABRODEducation Abroad Program

    Undergraduate Courses

    ABROD 800 Study Term AbroadŒ0 (fi 0) (either term, unassigned). This course is reserved for students whowish to maintain registration while participating in formal University of Albertamanaged and approved Study Abroad programs. Students are registered in thiscourse for each approved term of study abroad. The only fees assessed for thisregistration are the normal registration and transcript fees associated with theterm. Students are eligible to register in the course on more than one occasion.Closed to web registration. Contact the Education Abroad Program, University ofAlberta International.

    231.2 Accounting, ACCTGUndergraduate Courses

    ACCTG 300 Introduction to AccountingŒ3 (fi 6) (either term, 3-0-0). Provides a basic understanding of accounting: howaccounting numbers are generated, the meaning of accounting reports, and how touse accounting reports to make decisions. Note: Not open to students registered inthe Faculty of Business. Not for credit in the Bachelor of Commerce Program.

    ACCTG 311 Introduction to Accounting for Financial PerformanceŒ3 (fi 6) (either term, 3-1.5s-0). How to prepare and interpret financial statementsthat report to decision makers external to the enterprise, such as shareholdersand creditors. Course includes principles and standards of balance sheet valuation,income measurement, financial disclosure and cash flow analysis that linkpreparation and use of such statements. Prerequisites: ECON 101 and 102.

    ACCTG 322 Introduction to Accounting for Management DecisionMaking

    Œ3 (fi 6) (either term, 3-0-0). In contrast to the external orientation of ACCTG311, this course focuses on how to prepare and use accounting information formanagement decision making. Major topics include: the role of corporate goals,planning and control concepts, how costs behave and how to analyze and managethem, budgeting and performance measures. Prerequisite: ACCTG 311.

    ACCTG 412 Financial Reporting for Managers and AnalystsŒ3 (fi 6) (either term, 3-0-0). Course is for students who are not accountingmajors and is especially useful for those contemplating a career in financialmanagement or a CFA designation. It is for students who want to build on thefinancial accounting knowledge developed in ACCTG 311, and provides thenecessary foundation for courses in financial statement analysis and tax. Furtherdepth is provided in balance sheet valuation, income measurement, earnings pershare and cash flow analysis. Prerequisite: ACCTG 311. Corequisite: FIN 301. Notopen to students with credit in ACCTG 414 or 415.

    ACCTG 414 Intermediate Financial Accounting IŒ3 (fi 6) (either term, 3-0-0). First of two courses covering principles, methodsand applications of current and proposed Generally Accepted AccountingPrinciples (GAAP). Emphasizes accounting for operating and investment assets,

    and related income measurement and disclosure. Prerequisites: ACCTG 311 and322. Not open to students with credit in ACCTG 412. There is a consolidatedexam for ACCTG 414.

    ACCTG 415 Intermediate Financial Accounting IIŒ3 (fi 6) (either term, 3-0-0). Second of two courses (see ACCTG 414) coveringprinciples, methods and applications of current and proposed Generally AcceptedAccounting Principles (GAAP). Emphasizes accounting for financing, liabilities andequity, related income measurement and disclosure, and cash flow. Prerequisites:FIN 301, and a minimum grade of C- in ACCTG 414 or 412.

    ACCTG 416 Accounting Theory and Current Issues

    Œ3 (fi 6) (either term, 3-0-0). Major concepts and current issues in accountingthought are examined in an interactive setting. Topics include: the conceptualframework, standard-setting, concepts of income and value, accounting’s role incapital markets and in contracts such as for lending and compensation, and recentand emerging issues related to financial and managerial accounting information.Prerequisites: ACCTG 414 or 412; FIN 301. Open only to fourth-year Businessstudents, or by consent of the Department Chair. There is a consolidated examfor ACCTG 416.

    ACCTG 418 Advanced Financial AccountingŒ3 (fi 6) (either term, 3-0-0). The course analyzes the concepts and practicesunderlying financial reporting in more complex areas such as business combinations,multinational operations, future income taxes and not for profit organizations.Prerequisite: ACCTG 415. Open only to fourth-year Business students or byconsent of the Department Chair.

    ACCTG 424 Intermediate Management AccountingŒ3 (fi 6) (either term, 3-0-0). Emphasizes mastery of techniques for implementation

    and evaluation of cost systems for management and decision making. Costissues include: accumulating and analyzing costs using actual, standard andactivity-based approaches, overhead allocation and cost estimation. Managementtopics include: pricing, production and investment decisions, revenue analysis,performance evaluation, management incentive systems and strategy analysis.Linear programming and multiple regression may be used. Prerequisites: ACCTG322 and MGTSC 312. There is a consolidated exam for ACCTG 424.

    ACCTG 426 Management Control SystemsŒ3 (fi 6) (either term, 3-0-0). Current research and cases in managerial accountingand control with a particular focus on strategy, governance and control processes inmodern organizations. Topics include: control system design (including governanceand audit), responsibility accounting, performance management, and strategicmanagement accounting. Prerequisite: ACCTG 424. Open only to fourth yearBusiness students, or by consent of Department Chair.

    ACCTG 432 Financial Statement Analysis IŒ3 (fi 6) (either term, 3-0-0). May be taken on its own or as the first of a two-course sequence that develops student competence in using financial information.Using case analysis, students learn to value a firm through the use of a five-stepprocess: (1) examination of firm’s industry, markets and strategy, (2) evaluation offirm’s accounting policies and their impact on the financial reports, (3) applyingfundamental analysis to assess financial strengths and weaknesses, (4) forecastingfuture earnings and cash flows, and (5) applying valuation models. Corequisites:ACCTG 415 or 412.

    ACCTG 433 Financial Statement Analysis IIŒ3 (fi 6) (either term, 3-0-0). Second in a two-course sequence that developsstudent competence in the application of the tools of financial analysis. Topicsinclude: evaluation of common rule-of-thumb valuation tools such as price toearnings and price to sales ratios in the light of more complete valuation models;analysis for credit and lending decisions; valuing high tech firms; forecastingquarterly and annual earnings; links between stock prices and earnings; usingsegment information; and other current issues. Prerequisite: ACCTG 432.

    ACCTG 435 Information, Ethics and SocietyŒ3 (fi 6) (either term, 3-0-0). For students in all majors who are interested in

    information and the roles it plays in business and society. Focus is on the natureand basic characteristics of information, and its importance in contemporary society,viewing information as a commodity that is produced, used, bought and sold.Two aspects of the ways in which information affects people are emphasized:(1) ethical issues relating to professions, businesses, government, and individuals;(2) the impact of information technology and technological change on society.Prerequisites: Open only to third or fourth year Business students, or by consentof the Department Chair. Credit may be granted for only one of ACCTG 435,BUS 435 or MIS 435.

    ACCTG 437 Accounting Information SystemsŒ3 (fi 6) (either term, 3-0-0). An introduction to the field of computerized accountinginformation systems in organizations: basic transaction processing, record updatingand maintenance, and financial and managerial reporting functions. Concentrateson the scope of accounting information systems in organizations; impacts ofcomputerized accounting information systems on the role of the professionalaccountants; design issues for accounting information systems: security, accuracy,integrity, recovery, and operational control issues relating to accounting informationsystems; and impacts of computerized accounting information systems on the

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    auditing processes in organizations. Prerequisites: ACCTG 311, 322, MIS 311.Credit may be granted for only one of ACCTG 437 or MIS 437.

    ACCTG 442 International AccountingŒ3 (fi 6) (either term, 3-0-0). How international business transactions are reflectedin a company’s financial statements, and how to manage international operations‘by the numbers.’ Managers will develop the tools necessary to understand foreignpartners’/competitors’ financial statements. Prerequisites: ACCTG 311, 322.

    ACCTG 456 Assurance on Financial InformationŒ3 (fi 6) (either term, 3-0-0). Focuses on the external auditor’s provision ofassurance services on financial information. Topics include: society’s demand for

    various assurance services; the role, profession, ethics, independence and liabilityof the assurance provider; assurance risk and strategy; assurance planning,operations and reports; computerization and internal control; and emergingassurance services. Prerequisite: ACCTG 414 or 412.

    ACCTG 463 Accounting for Natural Resources, Energy, and theEnvironmentŒ3 (fi 6) (either term, 3-0-0). This course covers accounting rules and practice inthe area of natural resources, energy and the environment. Some topics includemineral rights and exploration costs, emissions trading, environmental reporting andliabilities. While it does contain technical material, it is meant for both accountingand non-accounting students. Both International and U.S. generally acceptedaccounting principles (GAAP) will be explored. The focus will be on understandinghow firms in this area report their natural resource assets and related liabilities.Prerequisite: ACCTG 311. ACCTG 412 or 414 are recommended.

    ACCTG 467 Basic Income TaxŒ3 (fi 6) (either term, 3-0-0). Examines the concepts, regulations and interpretationsunderlying individual and corporate income tax from the tax professional’s

    perspective. Topics include: structure of the Income Tax Act, residency requirements,employment income, business and property income, capital gains, and the calculationof tax payable for individuals. Tax planning is introduced and opportunities fortax planning are identified where appropriate as topics are covered. Prerequisite:ACCTG 414 or 412.

    ACCTG 468 Corporate TaxationŒ3 (fi 6) (either term, 3-0-0). A study of the major tax concepts behind thespecific provisions of the Income Tax Act in the taxation of corporations, corporatedistributions and transactions between corporations and their shareholders.Emphasis on applying the Act in practical problems and case settings. Prerequisite:ACCTG 467.

    ACCTG 480 Accounting Honors Seminar Part IŒ3 (fi 6) (second term, 3-0-0). This is primarily a case-based course that coversthe preparation of integrated pro forma financial statements and their use inmaking financial decisions, as well as selected other topics in financial accounting.Topics will vary from year to year with case selection, and may include (but are

    not necessarily limited to) the areas of revenue recognition, cash flow analysis,intangible assets, asset impairment, inter-corporate investments, hybrid debtsecurities, leases, pensions, and equity-based compensation. While the coursecontains sufficient technical material to ensure familiarity with the financialreporting issues discussed, the main emphasis of the course will be on theinterpretation and use of financial information for purposes of decision making.Prerequisites: ACCTG 415, FIN 301

    ACCTG 481 Accounting Honors Seminar Part IIŒ3 (fi 6) (either term, 3-0-0). This course covers 3 topic areas: (1) History ofaccounting thought including coverage of current standard setting activities,(2) Professionalism in accounting including exposure to current practical issuesrequiring professional judgment, and (3) Exposure to current accounting researchand design of research studies. Prerequisite: ACCTG 415.

    ACCTG 490 Accounting Competition Part IŒ1.5 (fi 3) (either term, 0-1.5s-0). Preparation for Student Competition in Accounting.May be considered as a Group A or Group B elective at the discretion of theDepartment. Prerequisite: consent of Instructor.

    ACCTG 491 Accounting Competition Part IIŒ1.5 (fi 3) (either term, 0-1.5s-0). Completion of Student Competition in Accounting.May be considered as a Group A or Group B elective at the discretion of theDepartment. Prerequisite: ACCTG 490 and consent of Instructor.

    ACCTG 495 Individual Research Project IŒ3 (fi 6) (either term, 3-0-0). Special Study for advanced undergraduates.May be considered as a Group A or Group B elective at the discretion of theDepartment. Prerequisites: consent of Instructor and Assistant Dean, UndergraduateProgram.

    ACCTG 496 Individual Research Project IIŒ3 (fi 6) (either term, 3-0-0). Special Study for advanced undergraduates.Prerequisites: ACCTG 495, consent of the Instructor and Assistant Dean,Undergraduate Program.

    ACCTG 497 Individual Research Project IIIŒ3 (fi 6) (either term, 3-0-0). Special Study for advanced undergraduates.Prerequisites: ACCTG 496, consent of the Instructor and Assistant Dean,Undergraduate Program.

    Graduate Courses

    ACCTG 501 Introduction to Financial Reporting and AnalysisŒ3 (fi 6) (either term, 3-0-0). Accounting information’s role in recording and reportingon economic and business events including the primary financial statements:balance sheet, income statement, and cash flow. Concepts and purposes underlyingfinancial reporting. Selection of accounting policies and their informational effectsfor external users. The course begins to develop students’ abilities to evaluateand interpret financial information through basic financial analysis.

    ACCTG 523 Accounting Information and Internal Decision Making

    Œ3(fi 6)

    (either term, 3-0-0). Accounting concepts used by managers in planningand decision-making. The course introduces concepts of cost and profit behavior,contribution margin, and activity-based costing, as well as relevant costs andrevenues for production, marketing and capital budgeting decisions. The coursealso introduces students to the management planning and control system and itscomponents - budgets, variance analysis, performance evaluation in centralizedand decentralized organizations, and management compensation plans. Theimportance of designing a system to fit the organizations’ strategy is emphasized.Prerequisite: ACCTG 501.

    ACCTG 586 Selected Topics in AccountingŒ1.5 (fi 3) (either term, 3-0-0). Topics in this seminar may vary from year to yearand are chosen at the discretion of the Instructor.

    ACCTG 610 Financial Reporting for Managers and AnalystsŒ3 (fi 6) (either term, 3-0-0). Intended for students who would like to build onthe financial accounting knowledge developed in ACCTG 501, and is especiallyuseful for those contemplating a career in financial management. Useful both asa stand-alone course and as a foundation for further study in financial statementanalysis. Provides further depth in balance sheet valuation and income measurementin order to enhance students’ ability to use financial accounting as a managementtool. Prerequisite: ACCTG 501. Corequisite: FIN 501. Students may receive creditfor only two of the following three courses: ACCTG 610, 614 and 615.

    ACCTG 613 Financial Information and Capital MarketsŒ3 (fi 6) (either term, 3-0-0). Uses of financial information by consumers andthe incentives that producers face. Prerequisites: ACCTG 501, FIN 501 andMGTSC 501 or 521.

    ACCTG 614 Intermediate Financial Accounting IŒ3 (fi 6) (either term, 3-0-0). First of two courses covering the theory, methods,strengths, and weaknesses of current Generally Accepted Accounting Principles(GAAP). Prerequisite: ACCTG 501. Students may receive credit for only two ofACCTG 610, 614, and 615.

    ACCTG 615 Intermediate Financial Accounting IIŒ3 (fi 6) (either term, 3-0-0). Second of two courses covering theory, methods,

    strengths, and weaknesses of current Generally Accepted Accounting Principles(GAAP). Prerequisite: ACCTG 614. Students may receive credit for only two ofthe following three courses: ACCTG 610, 614, and 615 .

    ACCTG 616 Seminar in Financial Accounting TheoryŒ3 (fi 6) (either term, 3-0-0). The theory and propositions underlying currentfinancial accounting practices and alternative theories of accounting measurementas proposed in the literature. The function of accounting in relation to the decisionprocesses of the principal external users of accounting data is considered.Prerequisites: ACCTG 614 or 610, FIN 501.

    ACCTG 618 Seminar in Advanced Accounting IssuesŒ3 (fi 6) (either term, 3-0-0). The application of accounting methods to incorporateinvestments and other advanced topics in financial reporting. Prerequisites: ACCTG615 or 610 with instructor permission.

    ACCTG 624 Seminar in Management AccountingŒ3 (fi 6) (either term, 3-0-0). Seminar consisting of topics concerned at anadvanced level with generating and using accounting and related data in the

    planning and control functions of organizations. Prerequisite: ACCTG 523.

    ACCTG 626 Seminar in Managerial ControlŒ3 (fi 6) (either term, 3-0-0). Current research and cases in managerial accounting.Prerequisites: ACCTG 624 or 523 with instructor permission.

    ACCTG 630 Financial Statement AnalysisŒ3 (fi 6) (either term, 3-0-0). Develops students’ competence in analyzing financialstatements and using financial information to make investment decisions, bothequity and debt. The primary thrust of the course is aimed at equity investments.Students learn a five step process of analysis for equity investments: (1) Anexamination of the firm’s industry, markets and strategy, (2) An evaluation of thefirm’s accounting policies and their impact on the financial reports, (3) Applyingfundamental analysis to assess financial strengths and weaknesses, (4) Forecastingfuture earnings and cash flows, and (5) Applying valuation models to assess thecurrent price. A comparable process for lending decisions is then developed.Prerequisite: ACCTG 501. Corequisite: FIN 501 or 503.

    ACCTG 656 Auditing History, Theory, and Current ThoughtŒ3 (fi 6) (either term, 3-0-0). Focuses on the external auditor’s provision of

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    assurance services on financial information. Topics include: society’s demand forvarious assurance services; the role, profession, ethics, independence and liabilityof the assurance provider; assurance risk and strategy; assurance planning,operations and reports; computerization and internal control; and emergingassurance services. Prerequisite: ACCTG 614 or 610.

    ACCTG 662 Strategic Tax PlanningŒ3 (fi 6) (either term, 3-0-0). The course provides a general economic backgroundto embed the consideration of tax provisions in organizational decision-making.The concepts learnt should be applicable and transferable to different tax regimes.Applications include showing how better decisions can be made by applyingtax planning concepts and knowledge of specific tax regimes to investmentdecisions, compensation planning, choice of organizational form, and mergersand acquisitions. International tax planning is also covered.

    ACCTG 663 Accounting for Natural Resources, Energy and theEnvironmentŒ3 (fi 6) (either term, 3-0-0). This course covers accounting rules and practice inthe area of natural resources, energy and the environment. Some topics includemineral rights and exploration costs, emissions trading, environmental reportingand liabilities. While it does contain technical material, it is meant for bothaccounting and non-accounting students. Both International and U.S. generallyaccepted accounting principles (GAAP) will be explored. The focus will be onunderstanding how firms in this area report their natural resource assets andrelated liabilities. and related liabilities. Prerequisite: ACCTG 501.

    ACCTG 667 Basic Income TaxŒ3 (fi 6) (either term, 3-0-0). Examines the concepts, regulations and interpretationsunderlying individual and corporate income tax from the tax professional’sperspective. Topics include: structure of the Income Tax Act, residency requirements,

    employment income, business and property income, capital gains, and the calculationof tax payable for individuals. Tax planning is introduced and opportunities fortax planning are identified where appropriate as topics are covered. Prerequisite:ACCTG 614 or 610.

    ACCTG 686 Selected Topics in AccountingŒ3 (fi 6) (either term, 3-0-0). Topics may vary from year to year and are chosenat the discretion of the instructor.

    ACCTG 701 The Methodological Foundations of Accounting ResearchŒ3 (fi 6) (either term, 3-0-0). Because the practice of accounting and theuse of accounting information are complex and multifaceted, a wide variety ofresearch approaches provide an understanding of accounting. These approachesare primarily in the social sciences, but also in mathematics and some of thehumanities, such as history and philosophy. The purpose of this course is toexamine some of the fundamental ideas and concepts underlying the researchprocess in accounting. It focuses on the philosophy of the social sciences, sincethey provide the core of theory and methods for accounting research. Topics

    include the objectives of social science research; the nature and role of theories;the relationship between facts and values; theory construction, testing, falsificationand inference; positivist vs. non-positivist methods; social studies of science andscientists; and research ethics (including research involving human subjects). Theemphasis is on the scientific method broadly construed and applied, rather thanon specific techniques. Open to all doctoral students or with written permissionof the instructor. Approval of the Business PhD Program Director is also requiredfor non-PhD students.

    ACCTG 703 Accounting Research WorkshopŒ3 (fi 6) (two term, 3-0-0). Based on the Department’s research workshop program,this course will discuss research methodology as it applies to accounting and ensurestudents learn how to review/evaluate current research and literature. Students areexpected to present their own research and to analyze the research of others. Thisworkshop is a single term course offered over two terms. Students are expectedto attend regularly throughout their doctoral program, but register for credit intheir second year (prior to taking accounting comprehensive examination).

    ACCTG 705 Individual ResearchŒ3 (fi 6) (either term, 3-0-0).

    ACCTG 706 Behavioral Research in AccountingŒ3 (fi 6) (either term, 3-0-0). A generalist course on research that is primarilyoriented to individual behavior in accounting settings. Topics covered will includeindividual cognitive processes and limitations, the experimental method, and abroad survey of experimental studies (drawing on psychology and economics)conducted in accounting settings. Open to all doctoral students or with the writtenpermission of the instructor. Approval of the Business PhD Program Director isalso required for non-PhD students.

    ACCTG 707 Introduction to Accounting in its Organizational and SocialContextŒ3 (fi 6) (either term, 3-0-0). A generalist course that examines historical,sociological and organizational perspectives on accounting. Topics covered willvary, but will include the development of accounting thought, historical andfield methods in accounting research, theories of accounting change, politicaleconomy of accounting, and analysis of the accounting profession and regulatoryinstitutions. Open to all doctoral students or with the written permission of the

    instructor. Approval of the Business PhD Program Director is also required fornon-PhD students.

    ACCTG 708 Introduction to Financial Economics Based Research inAccountingŒ3 (fi 6) (either term, 3-0-0). An introductory course on research that examinesthe role of accounting information in market economies and organizations.Topics covered will vary, but will include the theory and developments underlyingfinancial economic research and a broad survey of empirical and analytical studiesconducted in accounting settings. Open to all doctoral students or with the writtenpermission of the instructor. Approval of the Business PhD Program Director isalso required for non-PhD students.

    ACCTG 711 Seminar on Judgement and Decision Making Research inAccountingŒ3 (fi 6) (either term, 3-0-0). Judgement and Decision Making research drawson theories in psychology, economics, statistics and cognitive science to examineissues in accounting and auditing. Reviews work on a range of issues such asaccountability, fraud detection, accounting policy choice, the effect of discretionin accounting rules on decisions made by managers, investors and auditors,and how well auditors can assess the knowledge and/or preferences of otheragents. Students may conduct an empirical study (e.g., an experiment, survey,simulation or case study) as part of the course. Some literature in behavioralfinance and marketing may also be covered. Pre- or corequisite: MGTSC 705(or equivalent). Open to all doctoral students or with the written permission ofthe instructor. Approval of the Business PhD Program Director is also requiredfor non-PhD students.

    ACCTG 721 Advanced Topics in Interdisciplinary AccountingŒ3 (fi 6) (either term, 3-0-0). A specialist course on the conduct of interdisciplinaryaccounting research. Content will vary depending on the interests of students andfaculty, but the emphasis will be on organizational, institutional, social, politicalor philosophical perspectives on accounting and auditing. Open to all doctoralstudents or with written permission of the instructor. Approval of the BusinessPhD Program Director is also required for non-PhD students.

    ACCTG 722 Accounting Epistemology and Research ProfessionalismŒ3 (fi 6) (either term, 3-0-0). Related to the research workshop series of theDepartment of Accounting and MIS and providing formal study of alternativeaccounting research methodologies. Will develop student’s skills in presentations,and critically examine the social, political and ethical roles of an academicaccountant. Students in the interdisciplinary accounting stream would beexpected to attend this course each year they are in the program, but take itonly once for credit. Open to all doctoral students or with written permission ofthe instructor. Approval of the Business PhD Program Director is also requiredfor non-PhD students.

    ACCTG 731 Economic Approaches to Accounting ResearchŒ3 (fi 6) (either term, 3-0-0). Introduces accounting research topics and methodsfrom the perspective of Financial Economics. Involves significant statistics, economics,and data processing. Focuses on the role of accounting information in marketeconomies. Pre- or corequisite: MGTSC 705 or equivalent. Open to all doctoralstudents or with written permission of the instructor. Approval of the BusinessPhD Program Director is also required for non-PhD students.

    ACCTG 732 Analytical Research in AccountingŒ3 (fi 6) (either term, 3-0-0). Develops an information economics frameworkfor understanding the role of accounting information in financial markets and inorganizations. Involves significant microeconomics, game theory, and mathematics.Pre- or corequisite: ACCTG 731 or equivalent. Open to all doctoral students orwith written permission of the instructor. Approval of the Business PhD ProgramDirector is also required for non-PhD students.

    ACCTG 733 Advanced Topics in Empirical Accounting ResearchŒ3 (fi 6) (either term, 3-0-0). Intended to serve advanced doctoral students whohave a specific interest in financial economics-based accounting research. Coversresearch design, implementation, and statistical issues in empirical accountingresearch. Pre- or corequisite: ACCTG 731 or equivalent. Open to all doctoralstudents or with written permission of the instructor. Approval of the BusinessPhD Program Director is also required for non-PhD students.

    ACCTG 810 International Financial ReportingŒ3 (fi 6) (either term, 3-0-0). The course uses cases and current contentious topicsto cover important financial reporting issues and how these issues relate to thefirm’s strategy. The course emphasizes International Accounting Standards withappropriate references to American standards, underlining differences in specificstandards or underlying philosophy. Content is covered from the perspective of thefirm and its ability to fully inform its external investors and how financial reportingis both an integral part of the firm’s governance system and a significant inputto its ability to raise capital.

    ACCTG 820 Financial AccountingŒ3 (fi 32) (either term, 3-0-0). Reporting of financial results of operations andfinancial positions to investors and managers; the use of accounting informationfor decision making. Restricted to Executive MBA students only.

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    ACCTG 826 Management Accounting for Decision and ControlŒ3 (fi 6) (either term, 3-0-0). The course focuses on information for decision-making and control. Topics include designing and implementing cost systemsthat will enhance operating decisions relating to pricing, production, marketingalternatives and investment decisions. The creation of performance measurementsystems that are consistent with organizational structures and compensationsystems are covered. Cases are used to provide context and to develop students’knowledge in a practical setting.

    ACCTG 830 Organization Planning and ControlŒ3 (fi 32) (either term, 3-0-0). Implementing financial performance measurement,

    evaluation and control systems, and organizational designs that enhanceperformance; understanding organizational structures and processes. Restrictedto Executive MBA students only.

    ACCTG 832 Valuation and Financial Statement AnalysisŒ3 (fi 6) (either term, 3-0-0). Develops students’ competence in analyzing financialstatements and using financial information to make investment decisions, bothequity and debt. The CFO needs to understand how analysts are likely to perceiveand translate financial reports into valuation estimates, and ultimately investmentdecisions. Students learn current valuation models that translate the financialinformation based on reasonable assumptions into projections of a firm’s valueinvestors. All valuations are informed by: (1) the firm’s industry, markets andstrategy, (2) the appropriateness of the firm’s accounting policies, (3) an assessmentof financial strengths and weaknesses, (4) forecasts of future earnings and cashflows, and (5) using valuation models to translate the information to a price.

    ACCTG 856 Internal Control and Audit FunctionŒ3 (fi 6) (either term, 3-0-0). The course takes the student through internal control

    including the basic tenets, types and sources of audit assurance, value for moneyaudits, how internal control serves as a basis for external audits, and how internalcontrol is necessary to organizational governance. The course also explains theexternal demand for audited financial information and its relationship to corporatereporting and the ability to access different types of external financing. The coursealso reviews the implications of recent developments by which global securitiesregulators mandate the attestation of a strong internal control function.

    ACCTG 864 Strategic Tax PlanningŒ3 (fi 6) (either term, 3-0-0). The course provides a general economic backgroundto embed the consideration of tax provisions in organizational decision making.The concepts learnt should be applicable and transferable to different tax regimes.Applications include showing how better decisions can be made by applyingtax planning concepts and knowledge of specific tax regimes to investmentdecisions, compensation planning, choice of organizational form, and mergersand acquisitions. International tax planning is also covered.

    231.3 Administration, ADMIFaculté Saint-Jean

    Cours de 1er cycle

     O ADMI 301 Fondements légaux de l’économie canadienneŒ3 (fi 6) (l’un ou l’autre semestre, 3-0-0). Étude synoptique du système légalcanadien, mettant l’accent sur les considérations sous-jacentes de politique sociale.Tout en considérant la nature, les sources, et la philosophie du droit, ainsi queles objectifs des politiques qu’il codifie, des sujets choisis dans les champs de laresponsabilité civile délictuelle et contractuelle seront analysés. Ce cours n’est pasaccessible aux étudiants ayant ou postulant des crédits pour B LAW 301.

    ADMI 302 Introduction à la financeŒ3 (fi 6) (l’un ou l’autre semestre, 3-1s-0). Différents types de titres boursierset méthodes d’évaluation de base. Évaluation et sélection d’actifs matériels etintellectuels. Fonctionnement et efficience des marchés financiers. Mesures derisque et méthode de réduction du risque. Politique de financement, incluant lechoix entre l’endettement et les fonds propres. Note: On s’attend à ce que lesétudiants soient familiers avec les logiciels informatiques de base. Préalable: STAT151 ou équivalent. Autres cours préalables ou associés: MGTSC 312, ACCTG 300ou ACCTG 311.

     O ADMI 311 Introduction à la comptabilitéŒ3 (fi 6) (l’un ou l’autre semestre, 3-1.5s-0). Postulats, principes, cycle comptable,calcul du capital et du revenu, préparation et analyse d’un état financier, instancesur les rapports à présenter aux actionnaires et autres agents externes détenantdes pouvoirs de décision. Préalable(s): ECONE 101/102. Note: Ce cours n’est pasaccessible aux étudiants ayant ou postulant des crédits pour ACCTG 311.

     O ADMI 322 Gestion et méthodes de contrôleŒ3 (fi 6) (l’un ou l’autre semestre, 3-0-0). Objectifs d’une entreprise, conceptsde planification et de contrôle, accumulation des coûts en vue de l’établissementdes prix et de l’évaluation du prix de revient des produits. Préalable(s): ADMI311 ou ACCTG 311. Note: Ce cours n’est pas accessible aux étudiants ayant oupostulant des crédits pour ACCTG 322.

    ADMI 342 Introduction au Commerce InternationalŒ3 (fi 6) (l’un ou l’autre semestre, 3-0-0). Introduction aux outils requis pourréussir dans un monde des affaires de plus en plus international. Sert de tremplinà des cours plus avancés en affaires internationales. Les sujets couverts incluentles différences entre les pays, le commerce international, l´investissement directétranger, l´intégration économique internationale, le marché des changes, et lastratégie et les opérations en affaires internationales. Note : Ce cours n´est pasaccessible aux étudiants ayant ou postulant des crédits pour BUEC 342.

     O ADMI 441 Stratégie d’entrepriseŒ3 (fi 6) (l’un ou l’autre semestre, 1.5-1.5s-0). Examine les décisions prises parles directions d’entreprises et met l’accent sur le développement de stratégiesd’affaires et corporatives. Intègre les principes de gestion étudiés dans le tronccommun en administration des affaires, en utilisant des études de cas. Pourrainclure des invités de l’Université et du monde des affaires. Préalable(s): FIN 301,MARK 301, SMO 201. Note: Ce cours n’est pas accessible aux étudiants ayantou postulant des crédits pour SMO 441.

     O ADMI 444 Commerce internationalŒ3 (fi 6) (l’un ou l’autre semestre, 3-0-0). Problèmes et opportunités lorsqu’uneentreprise opère dans plus d’un pays: le choix à faire entre opérer à l’étranger,l’exportation et l’utilisation de licenses; nature et causes de l’émergence desnouveaux marchés de capitaux; institutions internationales facilitant le financementde l’exportation; programmes de stabilisation des prix des produits de base;implications des politiques commerciales, fiscales et d’intégration pour les décisionsd’entreprises; aspects de la gestion internationale, incluant la couverture contre lerisque de fluctuation des taux de change, coûts de transfer et choix de structurede capital optimale. Ce cours n’est pas accessible aux étudiants ayant ou postulantdes crédits pour BUEC 444.

     O ADMI 445 Stratégies concurrentielles en commerce internationalŒ3 (fi 6) (l’un ou l’autre semestre, 3-0-0). Le processus de conception etd’exécution de stratégies compétitives par des firmes opérant dans plusieurspays ou globalement. Accent sur les cadres de stratégies concurrentielles, lesformes changeantes de la compétition internationale, les niveaux d’analyse de lacompétition internationale, la formulation et l’exécution de stratégies compétitivesinternationales. La matière est illustrée par des études de cas spéciaux de firmescanadiennes. Préalable(s): BUEC 311. Note: Ce cours n’est pas accessible auxétudiants ayant ou postulant des crédits pour BUEC 445.

     O ADMI 463 L’énergie et l’environnement: Structure industrielle,performance et défisŒ3 (fi 6) (l’un ou l’autre semestre, 3-0-0). Dans ce cours on utilise les outilsde l’économique pour obtenir une meilleure compréhension des marchés et del’industrie de l’énergie. Les différences et similarités entre les industries (pétrole,gaz naturel, électricité, etc.) et entre les différents segments (exploration, production,vente) sont expliquées. On y analyse les grands défis de l’industrie, entre autresla question environnementale et la mondialisation des marchés et les nouvellesformes de la concurrence. On verra comment cette transformation de l’industrieaffectera les performances et stratégies de l’industrie. Préalable(s): ECONE 281ou ECON 281 ou BUEC 311.

     O ADMI 479 L’entreprise et le gouvernement au CanadaŒ3 (fi 6) (l’un ou l’autre semestre, 3-0-0). Analyse de l’interaction entre l’entrepriseet l’administration publique. On s’intéresse en particulier à la dynamique d’ajustementde la firme et du gouvernement dans les changements d’environnement et depolitiques. Les motivations et comportements des décideurs publics et despersonnes responsables de l’application des mesures sont présentés dansle contexte d’interaction entre les différents groupes impliqués. Sont poséesles bases d’une analyse de l’efficacité des différentes politiques, tant fiscalesque réglementaires, visant la firme. On y aborde aussi les conséquences deschangements de l’environnement économique, technologique et social pour lafirme. Préalable(s): ECONE 281 ou BUEC 311. Note: Ce cours n’est pas accessibleaux étudiants ayant ou postulant des crédits pour BUEC 479.

    231.4 Agreement Formal (Registration),AGRMTFaculty of Graduate Studies and Research

    Graduate Courses

    AGRMT 900 Formal Agreement RegistrationŒ0 (fi 0) (either term, unassigned). This course is reserved for University of Albertagraduate students participating in an approved program administered under aformal agreement between the University of Alberta and other institution(s), whowish to maintain part-time registration at the University of Alberta while studyingat an approved partner institution. Closed to web registration. Registration isrecommended to the FGSR by the student’s home unit.

    AGRMT 909 Formal Agreement RegistrationŒ0 (fi 0) (either term, unassigned). This course is reserved for University of Alberta

    graduate students participating in an approved program administered under a

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    formal agreement between the University of Alberta and other institution(s), whowish to maintain full-time registration at the University of Alberta while studyingat an approved partner institution. Closed to web registration. Registration isrecommended to the FGSR by the student’s home unit.

    231.5 Agricultural and ResourceEconomics, ARECDepartment of Resource Economics and Environmental Sociology

    Faculty of Agricultural, Life and Environmental SciencesNotes(1) Before 2003-2004, Agricultural and Resource Economics courses (AREC)

    were listed as Agricultural Economics (AG EC).(2) See also Environmental and Conservation Sciences (ENCS), Forest Economics

    (FOREC), Interdisciplinary Undergraduate Courses (INT D) and Rural Sociology(R SOC) listings for related courses.

    Undergraduate Courses

     O AREC 173 The Plate, the Planet and SocietyŒ3 (fi 6) (either term, 3-0-0). A cornerstone course that provides an introductionto social perspectives on everything from what we eat for breakfast to how weprotect endangered species and agricultural landscapes. Topics covered includecurrent issues around food production and consumption and issues related tosustainability of our natural and social systems. Debates over new technologies (e.g.,GMOs, nanotechnology), food, environment, and health can only be understood in

    the context of political, economic and personal decisions. [Resource Economicsand Environmental Sociology].

     O AREC 200 Current Economic Issues for Agriculture and FoodŒ3 (fi 6) (second term, 3-1s-0). Applications of economic principles to problemsand current issues relating to agriculture, food and the environment. Prerequisite:ECON 101 or consent of Department. Credit will only be given for one of AREC200 and AG EC 200.

     O AREC 214 Applications of Linear Models to Food, Resources andthe EnvironmentŒ3 (fi 6) (either term, 3-0-2). An introduction to methods and tools that are usedto solve linear quantitative problems. Emphasis is on the use of these techniquesfor economic analysis in applications related to agriculture, food, forestry, and theenvironment. Classroom examples, laboratory assignments and computer tutorialsare provided to give practice in applying quantitative tools to empirical problems.Prerequisite: Pure Mathematics 30 or Mathematics 30-1. Credit will be grantedfor only one of AREC 214 and AG EC 316.

     O AREC 313 Statistical AnalysisŒ3 (fi 6) (first term, 3-0-2). Analysis of economic data relating to renewable resourcesectors including agriculture, food, forestry, and the environment; collection ofdata, sampling methods, tests of hypotheses, index numbers, analysis of variance,regression, and correlation; time series analysis. Prerequisite: Introductory statisticscourse. Credit will only be given for one of AREC 313 and AG EC 416.

     O AREC 323 Introduction to Management for Agri-Food,Environmental, and Forestry BusinessesŒ3 (fi 6) (either term, 3-0-0). Principles and practical aspects of businessmanagement, and their relevance to the managing businesses involved in avariety of industries, including agriculture, environment, food, and forestry. Topicsinclude business planning and organizing, and issues related to the managementof financial, physical, and human resources. Prerequisite: ECON 101. Corequisite:ECON 102. Not open to students in BSc Agriculture Business Management, FoodBusiness Management, or Forest Business Management.

     O AREC 333 Economics of Production and Resource ManagementŒ3 (fi 6) (first term, 3-0-2). Application of economic concepts and introductionof management tools related to production decision-making for resource-basedbusinesses. Integration of biophysical and environmental relationships with economicobjectives in allocating resources. Introduction to quantitative tools used in appliedproduction management decision-making. Prerequisite: One of the following: AREC200, AG EC 200, ECON 281, INT D 365, AREC 365 or equivalent. Credit will onlybe given for one of AREC 333 and AG EC 333.

     O AREC 365 Natural Resource EconomicsŒ3 (fi 6) (either term, 3-0-0). Economics of natural resources; resource scarcity,conservation, sustainability, water resource issues, fisheries, forestry, agriculture,recycling, property and tenure institutions and public resource policy. Credit willbe given for only one of AREC 365 and INT D 365. Prerequisite: ECON 101.

     O AREC 375 World Food and AgricultureŒ3 (fi 6) (second term, 3-1s-0). Economic issues in international agriculture includingthe world food problem, agricultural development; agricultural and food tradeand policy and selected agricultural biotechnology issues. Selected internationalapplications and issues are stressed. Prerequisite: One of the following: ECON

    101 or consent of Department. Credit will only be given for one of INT D 303,AREC 375, AREC 475 and AG EC 475.

     O AREC 384 Food Market AnalysisŒ3 (fi 6) (first term, 3-0-1). Applications of price and market theories to marketingproblems and issues for food and agricultural products. Topics include: marketstructures and marketing functions; price analysis; futures markets; economics offood safety and quality; and international food marketing. Prerequisite: One of thefollowing: AREC 200, AG EC 200, ECON 281, INT D 365, AREC 365 or equivalent.Credit will only be given for one of AREC 384 and AG EC 384.

     O AREC 400 Special Topics

    Œ3 (fi 6) (either term, 0-3s-0). Individual study of a selected topic or problemsupervised by a Faculty member, requiring preparation of written reports.Prerequisite: consent of the Department Chair.

    AREC 410 Advanced Methods and Applications in Applied EconomicsŒ3 (fi 6) (second term, 3-0-0). Empirical applications of methods used in resource,environmental, agri-food, and forest economics. Involves one or more case studyprojects that focus on the empirical examination of economic issues in renewableresource management. Credit will be given for only one of AREC 410 and ENCS410. Prerequisites: AREC 313 by consent of Instructor. Open to fourth year studentsin Agricultural/Food Business Management, Agriculture (Agricultural and ResourceEconomics major), Environmental and Conservation Sciences (EnvironmentalEconomics and Policy major) and Forest Business Management programs, or consentof Instructor. Requires payment of additional student instructional support fees.Refer to the Fees Payment Guide in the University Regulations and Informationfor Students section of the Calendar.

    AREC 423 Advanced Management Methods and Applications for Agri-

    Food, Environmental and Forestry BusinessesŒ3 (fi 6) (second term, 0-3s-0). Empirical applications of management andresearch methods used by business managers. Emphasis is given to integratingeconomic and business management concepts with applications to problemsand issues in agriculture, food, the environment and forestry. Prerequisites: AREC313 or consent of Instructor. Open to fourth year students in Agricultural/FoodBusiness Management, Agriculture (Agricultural and Resource Economics major),Environmental and Conservation Sciences (Environmental Economics and Policymajor) and Forest Business Management, Nutrition and Food Science (Foodmarketing minor and Food Policy minor) programs, or consent of Instructor.Requires payment of additional student instructional support fees. Refer to theFees Payment Guide in the University Regulations and Information for Studentssection of the Calendar.

    AREC 430 Economic Impact AssessmentŒ3 (fi 6) (second term, 3-0-0). Examination of the theory and application ofeconomic assessment methods with a focus on the evaluation of environmental,agricultural and natural resource projects, regulatory policy, and planning. Includescase studies of recent project and policy proposals to illustrate the methodsused to evaluate economic benefits and costs of such proposals. Applications toestimating private economic benefits. Prerequisite: One of the following: AREC200, AREC 365, ECON 281, or equivalent, or consent of Instructor. Credit will onlybe given for one of AREC 430, 450, 530 and 550.

     O AREC 433 Financial Management in Resource IndustriesŒ3 (fi 6) (first term, 3-0-0). Recent theoretical and empirical developments in financeare applied to natural resource industries including agribusiness, farming, forestryand food. Emphasis on capital budgeting, financial risk, and associated topics forlong run investment planning in smaller business enterprises. Prerequisite: One ofthe following: AREC 200, AG EC 200, ECON 281, INT D 365, AREC 365, FIN 301or equivalent. Credit will only be given for one of AREC 433 and AG EC 433.

    AREC 465 Advanced Natural Resource EconomicsŒ3 (fi 6) (second term, 3-0-0). Applied economic modeling of renewable resourceutilization and environmental issues with a focus in forestry and agriculture.Topics may include current Canadian and international issues in the area ofenvironmental valuation, energy, climate change, biodiversity and conservationas related to Forestry and Agriculture. Prerequisite: AREC 365 or permission ofInstructor; (AG EC 416 or AREC 313) and ECON 281 recommended. Credit willbe given for only one of AREC 465 and INT D 465.

     O AREC 471 Society and Well-BeingŒ3 (fi 6) (second term, 3-0-0). Economic, political, historical, and legal perspectiveson how and why governments promote well-being in areas such as food safety,nutritional policy, consumer protection, recreation, and the workplace. Topics includethe historical development of wellness-related policies, how these decisions aremade in society, and economic and moral justifications for such interventions.Prerequisite: One of the following AREC 200, AG EC 200, ECON 281, AREC 365,INT D 365, or consent of instructor.

     O AREC 473 Food and Agricultural PoliciesŒ3 (fi 6) (either term, 3-0-0). Economics of public policy for agriculture and foodindustries. Public choice principles and institutions. Farm and food policy in Canadaand selected countries. Case studies on price and output policy; agricultural trade;food safety and quality; resource use and environmental sustainability; and/or rural

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    change/restructuring. Prerequisite: One of the following: AREC 200, AG EC 200,ECON 281, INT D 365, AREC 365 or equivalent. Credit will only be given for oneof AREC 473 and AG EC 473.

     O AREC 482 Cooperatives and Alternative Business InstitutionsŒ3 (fi 6) (second term, 3-0-0). The impact of agri-food and resource marketstructures on market conduct and performance; the impact of market structureon selection of cooperative versus investor owned firms including differences infirm objectives, performance and management incentives; topics may also includeeffects of firm type on community development and policy formation. Prerequisite:One of the following: AREC 200, AG EC 200, ECON 281, INT D 365, AREC 365 orequivalent. Credit will only be given for one of AREC 482 and AG EC 482.

     O AREC 484 Strategic Management in Food and Resource BusinessesŒ3 (fi 6) (either term, 3-0-0). Analysis of strategic management concepts andapplications to agri-food and resource industries. The development of businessand corporate strategies including competitive positioning; sustaining competitiveadvantage; vertical coordination and strategic alliances in value chains; corporatediversification and global business strategy. Prerequisite: One of the following:AREC 200, AREC 323, AG EC 200, AG EC 323, ECON 281, INT D 365, AREC 365or equivalent. Credit will only be given for one of AREC 484 and AG EC 484.

     O AREC 485 Trade and Globalization in Food and ResourcesŒ3 (fi 6) (first term, 3-0-0). Principles and policies affecting international tradein food, forestry and natural resources. Current issues in trade, including fairtrade concerns, trade in capital and services, effects of food safety and qualitystandards, and environmental issues surrounding trade agreements and institutions.Prerequisite: One of the following: AREC 200, AG EC 200, INT D 365, AREC 365,R SOC 355 or equivalent. Credit will only be given for one of AREC 485 andAG EC 485.

     O AREC 487 Managing Market Risk in Resource IndustriesŒ3 (fi 6) (either term, 3-0-0). Study of the mechanics and economic functions ofcommodity futures and options derivative markets. Topics include the theory andpractice of hedging, price formation and issues unique to commodities. Emphasison concepts and analysis to evaluate derivative markets; use of derivatives tomanage market risk in agribusiness, forestry and other resource businesses.Prerequisite: One of the following: AREC 200, AREC 365, ECON 281, FIN 301, orequivalent, or consent of instructor.

    AREC 488 Introduction to Agricultural and Resource Game TheoryŒ3 (fi 6) (either term, 3-0-0). Game theory analyzes situations in which payoffsto agents depend on the behavior of other agents. Basics of game theoreticanalysis are introduced. Applications to the agri-food and resource industries arediscussed. Prerequisites AREC 200, AREC 365, or ECON 281.

    Graduate Courses

    Notes(1) See also INT D 565 for a course offered by more than one Department orFaculty and which may be taken as an option or as a course.

    (2) Undergraduate AREC courses at the 400 level may be taken for credit bygraduate students in Resource Economics and Environmental Sociology.

    AREC 500 Special TopicsŒ3 (fi 6) (either term, 0-3s-0). Individual study or special topics course inagricultural and resource economics under the supervision of a Faculty member.Prerequisite: consent of Department Chair.

     O AREC 502 Advanced Price AnalysisŒ3 (fi 6) (either term, 3-0-0). Principles of consumer demand and producersupply analysis including theoretical and empirical approaches to the analysisof consumer and producer choice. Applications include food demand analysis(single equations and systems approaches), price expectations and producersupply decisions, market model simulation and policy evaluation, and economicwelfare measurement. Corequisite: ECON 481.

     O AREC 513 Econometric ApplicationsŒ3 (fi 6) (either term, 3-0-3). Econometric theory, multiple linear regression analysisand interpretation, simultaneous equation estimation, qualitative choice models, timeseries analysis, applications of econometric techniques to resource and agriculturaleconomic problems. Prerequisite: Intermediate course in statistics or econometrics.Credit will only be given for one of AREC 513 and AG EC 513.

     O AREC 514 Quantitative TechniquesŒ3 (fi 6) (either term, 3-0-3). Selected applications of econometrics, operationsresearch, and mathematical programming to economic problems in resource,agriculture, forestry, and food sectors. Prerequisite: consent of Instructor. Creditwill only be given for one of AREC 514 and AG EC 514.

    AREC 530 Economic Impact AssessmentŒ3 (fi 6) (second term, 3-0-0). Examination of the theory and application ofeconomic assessment methods with a focus on the evaluation of environmental,agricultural and natural resource projects, regulatory policy, and planning. Includescase studies of recent project and policy proposals to illustrate the methods

    used to evaluate economic benefits and costs of such proposals. Applications to

    estimating private economic benefits. Prerequisite: One of the following: AREC200, AREC 365, ECON 281, or equivalent, or consent of Instructor. Credit will onlybe given for one of AREC 430, 450, 530 and 550.

     O AREC 533 Production EconomicsŒ3 (fi 6) (either term, 3-0-3). Static and dynamic firm theory, production principlesapplied to resource use, resource and product combination, cost structure,uncertainty and expectations. Prerequisite: consent of Instructor; (AREC 313 orAG EC 416) and ECON 481 recommended. Credit will only be given for one ofAREC 533 and AG EC 533.

     O AREC 534 Agricultural Finance

    Œ3 (fi 6) (either term, 3-0-0). Advanced capital budgeting and financing issuesrelating to agriculture and small businesses. Risk measurement and management.Cost of capital and valuation of assets. Development of stochastic simulation andreal options models. Prerequisites: consent of Instructor; (AREC 313 or AG EC416) and (AREC 433, AG EC 433 or FIN 301) recommended.

    AREC 543 Advanced Topics in Production EconomicsŒ3 (fi 6) (either term, 3-0-0). Theoretical models and empirical methods for issuesand problems in production economics. Topics will vary with developments inthis field but may include efficiency analysis, risk and uncertainty, simulation andmathematical programming models. Prerequisites: Consent of Instructor. AREC533 and ECON 481 recommended.

    AREC 565 Economic Valuation of Ecosystem ServicesŒ3 (fi 6) (either term, 3-0-0). Economic valuation of ecosystem goods and services.Topics include: Theoretical and empirical analysis of environmental valuationmethods, advanced benefit cost analysis, welfare economics, valuation of ecosystemgoods and services, valuation of health impacts from environmental quality

    change, and linkages to experimental and behavioural economics. Prerequisite:Œ3 Introductory Econometrics course and consent of instructor; AREC 502recommended. [Resource Economics and Environmental Sociology]

     O AREC 569 Advanced Topics in Natural Resource and EnvironmentalEconomicsŒ3 (fi 6) (either term, 3-0-0). Theoretical analysis and modeling of renewableresource and environmental issues at local and global levels. Includes analysisof international environmental issues, the effect of economic growth on theenvironment, sustainable development, and local and global commons management.Prerequisite: ECON 481 or consent of Department. Credit will only be given forone of AREC 569 and AG EC 569.

     O AREC 573 Agricultural Economics PolicyŒ3 (fi 6) (either term, 3-0-0). Goals and instruments of agricultural policy, modelconstructions with decision and control criteria; national, regional, and provincialagricultural application. Prerequisite: consent of Instructor; (AREC 313 or AG EC416) and (AREC 502 or AG EC 502) recommended. Credit will only be given forone of AREC 573 and AG EC 573.

     O AREC 575 Agriculture in Developing CountriesŒ3 (fi 6) (either term, 3-0-0). Role of agriculture in the economic growth ofdeveloping countries; influence of international trade and commodity agreementson economic development. Prerequisite: consent of Instructor; (AREC 475 or AGEC 475) and (AREC 502 or AG EC 502) recommended. Credit will only be givenfor one of AREC 575 and AG EC 575.

    AREC 582 Industrial Organization in Food and Resource IndustriesŒ3 (fi 6) (either term, 3-0-0). Analysis of firm behavior and market structure inagri-food and resource sectors using industrial organization principles. Introductionto the internal organization of firms with applications to incentives, contracts, andcorporate finance. Other topics involve ownership forms such as co-operatives;impacts of market structure on selection of firm structure; and the importanceof firm objectives, performance and management incentives. Prerequisite: consentof instructor, ECON 481 recommended.

     O AREC 584 Marketing EconomicsŒ3 (fi 6) (either term, 3-0-0). Microeconomic theory and analysis of markets foragricultural and food products. Topics will vary with the evolution of the literaturebut may include alternative market structures, market regulation, empirical priceanalysis, advertising, location theories, the role of information in markets, the roleof uncertainty in markets, and organization structures. Prerequisite: consent ofInstructor. (AREC 313 or AG EC 416) and (AREC 502 or AG EC 502) recommended.Credit will only be given for one of AREC 584 and AG EC 584.

     O AREC 585 Agricultural TradeŒ3 (fi 6) (either term, 3-0-0). Concepts and principles underlying internationaltrade and specialization applied to agricultural and food products. Protection and itseconomic impacts. Agricultural trade policy, institutions and agreements. The role ofagricultural trade in developed and less developed countries. Analysis of imperfectmarkets and alternative approaches to trade liberalization. Prerequisite: consent ofInstructor. Credit will only be given for one of AREC 585 and AG EC 585.

    AREC 600 Directed StudiesŒ3 (fi 6) (either term, 0-3s-0). Analysis of selected research problems and designof research projects in production economics, natural resource economics, or

    marketing economics. Prerequisite: consent of Department Chair.

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    AREC 900 Directed Research ProjectŒ3 (fi 6) (variable, unassigned). Credit will only be given for one of AREC 900and AG EC 900.

    231.6 Agricultural, Food and NutritionalScience, AFNSDepartment of Agricultural, Food and Nutritional Science

    Faculty of Agricultural, Life and Environmental Sciences

      Note:  See also Animal Science (AN SC), Environmental and ConservationSciences (ENCS), Interdisciplinary (INT D), Nutrition (NUTR), Nutrition and FoodScience (NU FS), Plant Science (PL SC), Renewable Resources (REN R) and SoilScience (SOILS) for related courses.

    Undergraduate Courses

    AFNS 414 Lipid ScienceŒ3 (fi 6) (second term, 3-0-0). Fundamentals in lipid biochemistry featuringlearning modules of relevance to students of plant, food and animal science, andhuman nutrition, and other life science. Topics include characteristics of lipids,environmental effects on lipid metabolism, oilseed biotechnology and biomasssolutions for petrochemical alternatives. Offered in alternate years commencing2009/10. Graduate students may not register for credit (see AFNS 514). Creditwill only be given for one of AFNS 414 and AFNS 514. Prerequisites: (BIOCH 200or PL SC 331 or PL SC 345) or consent of Instructor.

    AFNS 416 One HealthŒ3 (fi 6) (second term, 3-0-0). ‘One Health’ is an emerging paradigm in publicand veterinary health which recognizes that human, animal and environmentalhealth are interlinked. The course will address food and water safety, the increasein prevalence of antibiotic resistant organisms, emerging infectious zoonoticdiseases, environmental protection and environmental sustainability, emphasizingthe interaction of these diverse yet interconnected disciplines in protecting thehealth of populations. Graduate students may not register for credit (see AFNS 516).Credit will only be given for one of AFNS 416, 516 or PHS 416, 516. Prerequisites:Œ3 microbiology and Œ3 physiology or consent of instructor.

     O AFNS 460 Applied BioinformaticsŒ3 (fi 6) (second term, 3-0-0). Introduction to databases, software tools, andanalysis methods used to characterize DNA and protein sequences. Topics includeinformation retrieval from sequence databases, protein function prediction, assessingsequence similarity, biological pathway analysis, measuring gene expression,proteomics, and protein identification. Prerequisites: STAT 151 and (BIOL 207,BIOCH 200 or PL SC 331).

    Graduate Courses

      Note:  Prerequisites are shown to provide an indication of the backgroundthat is expected for these courses. Students not having the prerequisites for acourse are encouraged to discuss their case with the course Instructor.

    AFNS 500 Individual StudyŒ3 (fi 6) (either term, variable). Project or reading course under the supervisionof a Faculty member requiring preparation of a comprehensive report. Prerequisite:consent of Department. Note: May be taken more than once provided the topicis different.

    AFNS 501 Advanced Human MetabolismŒ3 (fi 6) (either term, 2-1s-0). This is an advanced course that highlightsrecent developments in human metabolism research. Lectures in fundamentalsof human metabolism and nutrition related to each topic will be presented tocomplement discussion and critical review of readings from primary research and

    review papers. Application of new findings to understanding of basic metabolicregulation and metabolic diseases will be addressed. Prerequisites: Undergraduatedegree in Nutrition, Biochemistry, Physiology or a related discipline and consentof Instructor.

    AFNS 502 Advanced Study of Food FermentationsŒ3 (fi 6) (second term, 3-1s-0). Readings and class presentations on currentdevelopments in bacterial or fungal fermentation of foods. Development in Probiotics.Lectures are the same as for NU FS 402, but with additional assignments andevaluation appropriate to graduate studies. Credit will only be given for one ofAFNS 502 and NU FS 402. Prerequisite: MICRB 265 or NU FS 361 or 363.

    AFNS 503 Processing of Milk and Dairy ProductsŒ3 (fi 6) (first term, 3-1s-0). Technological principles of milk treatment andprocesses for fluid milk products; concentrated, dried, sterilized and fermenteddairy products; cheese, butter and ice cream. Lectures are the same as for NUFS 403, but with additional assignments and evaluation appropriate to graduatestudies. Credit will only be given for one of AFNS 503 and NU FS 403. Prerequisite:NU