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The Power of Blockchain and Cryptos (IEL-B-3+5-WPM-IEL)
Department
- Bachelor's program Management & Law
Course unit code
- IEL-B-3+5-WPM-IEL
Level of course unit
- Bachelor
Year of study
- Fall 2024
Semester when the course unit is delivered
- 5
Number of ECTS credits allocated
- 5.0
Name of lecturer(s)
- Mag. Dr. Bernt Max
- FH-Prof. Groth Aleksander, PhD
- Riedl Kevin, BSc
- Jori Christof, BSc
- Dilger Thomas, BA MA
- Wimmer Florian, BSc
- Rottensteiner Arno, BA MA
Learning outcomes of the course unit
- Upon completion of this elective course students:
- Understand blockchain phenomena and differentiate types.
- Learn how companies handle crypto tokens in financial statements per regulations.
- Gain knowledge on crypto taxation, including declaring gains and losses.
- Identify changes in crypto regulatory and anticipate future developments.
- Understand validation routines like proof of work, proof of stake for gamification.
- Grasp blockchain possibilities, downsides, and limitations.
- Address security concerns in blockchain transactions.
- Gain insights into current trends and business opportunities from experts.
Mode of delivery
- face-to-face
Prerequisites and co-requisites
- None
Recommended optional program components
- none
Course contents
- - What is the Blockchain?
- Types of Blockchains
- Blockchain Simulation
- Blockchain Security
- Blockchain Limitations
- Terminology: e.g. Web 3.0
- Impact of Crypto Communities
- How companies handle Crypto Tokens?
- Crypto Accounting (UGB and IFRS)
- Crypto Taxation
- Crypto Regulatory
- Smart Contracts
- Build your own Smart Contract
- EVM vs. Non EVM
- Blockchain Trilemma: Scalability, Security, Decentralization
- Current Trends
- Future Outlook and Business Opportunities
Planned learning activities and teaching methods
- The course comprises an interactive mix of lectures, discussions and individual and group work.
Assessment methods and criteria
- The following point structure determines the exam grade for this course.
Component Percentage
MC-Exam 50%
Paper/Case Submissions 50%
The MC-exam consists of 20 questions and exercises, duration 30 minutes. The date of the exam will be set 1 to 2 weeks after the last session. The exact date will be communicated at the first course day.
The cases/papers are going to be all the content learned in class and will be submitted in-dividually. 50% of the total grade. The due date of the assignments is communicated in each session by the respective lecturer.
Language of instruction
- English
Work placement(s)
- none