The role of culture in accounting; comparative international financial and managerial accounting fundamentals; international financial statement analysis; international accounting standards and U.S. GAAP convergence; international business combinations; foreign exchange; international auditing; international taxation; and international capital flows.

Prerequisite: ACCY 250 or equivalent.

Seminar in current issues facing the auditing profession. Topics may include role of auditing in society, professionalism and ethics, auditor judgment and decision making, auditing theory, computer auditing, statistical sampling, fraud auditing, internal and operational auditing, and auditing in a global economy.

Emphasis on the role of computer and information technology in the development, analysis, and operation of accounting information systems; may include advanced coverage of accounting transaction cycles, accounting systems planning and analysis, accounting system design, accounting systems implementation and operation, the accounting system internal control structure, data modeling and database design in accounting, computer fraud and security, and auditing of computer-based information systems.

Intensive analysis of the Internal Revenue Code as it affects the business enterprise; study of the tax law as it relates to the economical, political, and social environment within which it developed; discussion of tax cases to give the student an appreciation for the complexity of the tax law, and special tax problems relating to formation, current operation, and liquidation of corporations, partnerships, estates, and trusts. Tax planning and research methodology are emphasized.

Overview of International Financial Reporting Standards (IFRS) and comparison with U.S. Generally Accepted Accounting Principles (GAAP); international accounting issues in the technology sector; informational accounting issues in the manufacturing industries, international accounting issues in business combinations; and intangible asset valuation under U.S. GAAP and IFRS. Successful completion will satisfy the culminating experience for the MS/Accountancy program. Students may select topics for their Master's projects that are outside the discipline topic of the class subject to the approval of the instructor.

Prerequisite: Advanced to Candidacy.

Covers the concepts, methods of inquiry, and theory of biological evolution and their application to the human species. There is a specific focus on molecular, Mendelian and population genetics, mechanisms of evolution, primatology, paleoanthropology, biocultural adaptations, and human variation. The scientific method serves as the foundation to the course.

Focuses on the phenomena of cultural and ethnic variation in complex societies; the nature of diversity; the nature of cultural conflicts; and how cultural differences are managed in other complex societies. The case study approach of anthropology is used to develop constructive perspectives on cultural diversity in the U.S.

Description and explanations of astronomical phenomena related to stars, galaxies, and cosmology. Structure and evolution of stellar and galactic systems. Occasional observation periods.

Prerequisite: One year high school geometry or instructor permission.

Introduction to research methodologies used in the social sciences, with a special emphasis on those methods most often used in the study of crime and criminal behavior, police/court systems, and correctional institutions, policies, and programs. Students will acquire the knowledge and skills necessary to understand, critically analyze and assess descriptive and quantitative research studies. Topics include the roles of theory and ethics in research, hypothesis testing, and research design.

Prerequisite: Restricted to Criminal Justice majors

Examination of criminal organizations in America. The problems posed by "anti-social groups," their structure and their history in contemporary American society. The spectrum of social sciences is employed in an examination of "illegal groups" and such issues as aggression and group dynamics. Styles such as street gangs, prison gangs and traditional organized crime are defined and studied.

Systemically examines political violence, responses by government institutions to that violence and implications of both for the administration of justice. Content is structured along a continuum, ranging from small scale violence to mass violence - assassinations, terrorism by sub-national and transnational organizations, state terror and genocide. In recent years political violence has progressively drawn the American governmental institutions, particularly justice agencies, into the global picture of violence committed by both domestic and international terrorists.

Sociogenic review of the case histories and life styles of selected juvenile and adult offenders with a history of drug abuse. An inquiry into the drug scene, "street" drugs, an examination of people who have abused drugs and have been guilty of delinquent or criminal acts for the purpose of determining the known and identified relationships between drug abuse and crime, and probing the many unknown relationships. A sustained and disciplined examination of the main issues and problems by the use of case studies, discussion groups, and student involvement.

Overview of the Federal and State court structures including jurisdiction, venue, roles of court participants, due process and post arrest procedures employed in adjudication, trial process, appellate review. Constitutional issues such as discretion, indigent rights, right to counsel, discovery, pleas, bail and preventive detention, competency, evidence suppression, double jeopardy, and speedy trial will also be addressed.

Prerequisite: declared majors or minors or chair permission.

Examines representative criminal justice systems from a variety of nations with emphasis on the role of history, culture, social and political values and economic institutions of justice including law, police, courts, corrections, and juvenile justice systems and practice. Attention is paid to conflict and cooperation between criminal justice systems and ideologies that occur when peoples of different cultures and systems are in close proximity.

Prerequisite: Restricted to declared majors or minors or department chair permission.

Overview and critical analysis of contemporary correctional theory and practice. Comparison of mainline American corrections with historical, cross-cultural, philosophical and non-traditional views of corrections. Controversial issues in contemporary corrections, including prisoner rights, victimization, the death penalty, unions, institutional corrections, community corrections, future of corrections, correctional careers, and administration and staffing of correctional programs.

Prerequisite: Restricted to declared CRJ majors or minors or department chair permission.

Examination of the origins, philosophy, objectives and priorities of the police service in the U.S. A. holistic analysis of political, social, economic, legal and other factors impacting the relationship between the police and the society they serve. Police use of discretion, police roles, police and minority groups, police and protest groups, police brutality, and police ethics are also studied.

Prerequisite: Restricted to declared CRJ majors or minors or department chair permission

Examines the nature and development of public safety and criminal justice organizations in American society with attention to how the unique functions performed by these agencies has shaped and developed their nature. Particular emphasis is placed on understanding the unique problems generated by administration of bureaucratic, public agencies in a highly politicized environment. Examines the influence of social and political factors on justice and public safety organizations.

Prerequisite: restricted to declared CRJ majors or minors or department chair permission.

Examination of current issues in criminal justice with an emphasis on the application of law, management, practice and ethics to analysis of contemporary criminal justice policy. The culminating event for criminal justice majors with an emphasis upon written and oral communication, research and analytical thinking.

Prerequisite: CRJ 101, CRJ 102, CRJ 121, CRJ 123, CRJ 130, CRJ 141, CRJ 160; restricted to declared CRJ majors or chair permission with senior status, and GWAR certification before Fall 09; or WPJ score of 80+; or 3-unit placement in ENGL 109M/W; or 4-unit placement in ENGL 109M/W and co-enrollment in ENGL 109X; or WPJ score 70/71 and co-enrollment in ENGL 109X.

Introductory microeconomic analysis of the workings of supply and demand in the determination of price, resource allocation, and distribution. Markets are analyzed as they affect economic efficiency and income distribution.

This course provides an overview of current knowledge about individuals with disabilities within the context of inclusive educational and community-based settings, with substantial focus on the role of the educator in the education of students who have disabilities in diverse communities. Content includes historical factors, legislation, causes and characteristics, educational needs, educational strategies, including educational technologies, assessment, collaboration, and support services for individuals with disabilities ranging across mild, moderate, severe, and profound disability levels.

Note: Designed to meet the Special Education requirement for a clear multiple and single subject credential.

Corequisite: EDS 100B.

Historical and modern children's literature; standards of selection and acquaintance with the leading authors and illustrators; procedures and practices in methodology.

Prerequisite: Must have Junior or higher standing to enroll in this course

Focuses on the competitive strategy of the firm and examines issues central to its long-term competitive position by utilizing the cutting-edge strategic approaches. Develops frameworks that are useful in analyzing a firm's competitive environment and developing firm-specific capabilities that contribute to its competitive advantage. Addresses the economic logic and administrative challenges associated with horizontal diversification, vertical integration and global expansion.

Prerequisite: Completion of EMBA 210.

Student-centered group tutorial which will offer supplemental instruction in elements of academic writing taught in writing-intensive upper-division courses; it will provide support to students concurrently enrolled in writing-intensive upper-division courses throughout the writing process, including drafting, revising, and editing, for a variety of papers.

Prerequisite: Writing Placement for Juniors: student who receive a 4-unit placement on the WPJ.

Corequisite: Writing-Intensive upper-division course.

Offers reading materials and writing prompts that encourage students to self-reflect on their reading and writing skills and how they might need to be refined in light of university expectations. This course is a 15-hour, two week, completely on-line offering that serves only to meet mandatory "Early Start" requirements. It is offered only through the College of Continuing Education.

Prerequisite: "Early Start" designation as identified by the CSU Chancellor's Office

Review of fundamental mathematics concepts such as arithmetic, fractions, decimals, percents, linear equations and inequalities, and their applications. Students will work on-line on ALEKS, computerized algebra software.

Note: This class fulfills Early Start mandate for incoming freshman who intend to matriculate at any CSU campus.

Examines genocide cases, such as the Armenian genocide, the Jewish Holocaust, the genocide of Roma, the Cambodian "Killing Fields", genocide in East Timor, ethnic cleansing in Bosnia, the genocide of the Tutsi in Rwanda and genocide in the Darfur region of Sudan, as well as the genocide of Native Americans, and other indigenous peoples. Addresses causes of, and responses to, genocide around the world, especially in Africa, Asia and Latin America. This phenomenon is examined historically, descriptively, comparatively and theoretically.

Introduction to the basic principles of nutrition and the relationship of the human diet to health. Overview of the nutrition profession, the biological uses of nutrients and tools for dietary planning. Examination of specific issues such as weight loss, sports nutrition, food safety, the diet-disease relationship and global nutrition. Analysis of special nutritional requirements and needs during the life cycle. Evaluation of personal dietary habits using current dietary guidelines and nutritional assessment methods.

Survey of historical and contemporary attitudes toward parenting. Review of research on child-rearing and parent-child relationships. Use of case studies to explore the influence of personality, developmental stage, family structure, ethnic and cultural factors on parenting. Lecture, Case Study.

Note: Previous or concurrent enrollment in CHDV 133 strongly recommended.

Prerequisite: CHDV 30, or CHDV 35, or FACS 52, or instructor permission

Cross-listed: CHDV 154; only one may be counted for credit.

Causes and consequences of the dramatic transformations in the political, economic, and cultural life of the Soviet Union, eastern Europe, and China after 1970. Topics include "real-existing" socialism, Gorbachev and the revolutions of 1989, the emergence of China, impact on the non-socialist world, and implications for the future.

Examines the concepts of: health and wellness; the determinants of health and wellness; and the concept of self-responsibility for health and wellness. These health and wellness concepts shall be applied to the areas of: mental wellness, nutrition, fitness, human sexuality, and drugs. The lecture/discussion format provides for a sharing of views regarding the integrated concepts of health that emphasizes the physical, mental, emotional, social, spiritual, and environmental factors that influence an individual's health status.

Emphasizes the social and natural environmental influences that have a direct impact upon the health of the individual. Primary consideration is directed to an analysis of health as influenced by a person's interaction with his/her environment.

Insights into comprehensive planning for health by community health agencies and organizations in implementing their programs.

Prerequisite: Must be a Health Science major or minor

Provides teacher candidates, social workers, and nurses an understanding of the educational methods, processes, and content of the scope of health education as provided in the Framework for Health Instruction of the California State Department of Education. Offers an understanding of current problems related to personal, family and community health. General theories and organization for teaching health education will be discussed. Meets the requirement for teacher candidates under the SB2042.

Note: Not open to lower division students.

Prerequisite: CPR training; may be taken concurrently.

Designed to offer cognitive insights into community health epidemiology. Provides understanding of the study of the distribution and determinants of communicable, infectious and chronic disease, and of injuries in the human population.

Prerequisite: STAT 1 or instructor permission; Health Sciences or Biological Sciences major or minor.

This course presents an overview of the historical, structural, and operational aspects of the nation's healthcare systems. Students will examine the factors that shape public policy regarding the allocation of health care resources and will gain an understanding of the relationship between healthcare costs, quality of care, and the access to health services. The influence of professional associations, medical technology, and social values in health reform initiatives is discussed.

Prerequisite: ACCY 1, ECON 1A or 1B; HLSC majors only or instructor permission

Study of the New Testament literature in its historical and cultural setting. Topics covered include the literary relationships of the four Gospels, the historical Jesus, the evolution of early Christianity, and the diverse theologies represented in the letters of Paul and other canonical and non-canonical writings.

Comparative inquiry into the critical connection between religion and nature. Traditional views of selfhood, the sacred, morality and specific ecological issues, such as energy consumption will be examined through representative sources in world religions.

A survey of jazz history. Emphasis is placed on the evolution of different jazz styles and trends, through the study of recorded examples and videos by some of the major artists of the 20th century. Discussion of the social conditions surrounding the evolution of jazz will be included.

A survey of rock music history. Emphasis is placed on the diverse influences and subsequent development of classic rock musical styles through the study of recorded examples and videos by major artists of the 20th century. Discussion of the social conditions surrounding the evolution of rock music will be included.

Study of Broadway musicals. Examination of the music, lyrics, dramatic structure, and use of dance in selected shows which demonstrate the evolution of the American musical from its inception through contemporary forms. Includes reading, discussion, listening assignments, and attendance at live performances.

Prerequisite: GWAR certification before Fall 09; or WPJ score of 80+; or 3-unit placement in ENGL 109M/W; or 4-unit placement in ENGL 109M/W and co-enrollment in ENGL 109X; or WPJ score 70/71 and co-enrollment in ENGL 109X.

Introduction, through reading, discussion, taped assignments in the Music Department listening center, live music in the classroom, and outside live listening assignments, to all significant manifestations of American music, their roots, and their place in American life. Includes folk, religious, popular, jazz, and fine-art music.

Prerequisite: GWAR certification before Fall 09; or WPJ score of 80+; or 3-unit placement in ENGL 109M/W; or 4-unit placement in ENGL 109M/W and co-enrollment in ENGL 109X; or WPJ score 70/71 and co-enrollment in ENGL 109X.

Seminar or Web-based discussions designed to assist students in developing reasoning skills involved in making clinical judgments. Students will develop understanding of themselves as beginning professionals while analyzing their own reasoning processes as well as processes used by experts in actual clinical situations. Students will document their reasoning skill development throughout the course in log reflections and written scenario assignments.

Note: Three hours per week.

Prerequisite: All prerequisites for NURS 143, NURS 144 or instructor permission, and GWAR certification before Fall 09; or WPJ score of 80+; or 3-unit placement in ENGL 109M/W; or 4-unit placement in ENGL 109M/W and co-enrollment in ENGL 109X; or WPJ score 70/71 and co-enrollment in ENGL 109X.

Corequisite: NURS 143, NURS 144.

Moral controversies that divide society today, such as abortion, the death penalty, affirmative action, sexism, war and peace. Emphasis is on identifying the relevant values and moral principles underlying competing views and subjecting them to rational assessment.

Prerequisite: GWAR certification before Fall 09; or WPJ score of 80+; or 3-unit placement in ENGL 109M/W; or 4-unit placement in ENGL 109M/W and co-enrollment in ENGL 109X; or WPJ score 70/71 and co-enrollment in ENGL 109X.

Prepares students planning careers in professional practice or public service to identify, understand, and resolve ethical problems. Includes examinations of (i) ethical theory, rights and duties, virtue ethics, utilitarian ethics, social contract theory, and role morality; (ii) the philosophical underpinnings of professional codes of conduct, regulations, and norms of professional and public service practices; (iii) moral reasoning and argumentation; (iv) the relation between ethical judgement and action; (v) the relation between professional practice, public service, and democratic principles.

Study of the philosophical problems that arise in the sciences: the nature of scientific reasoning, the limits and styles of explanation, identifying pseudoscience, values in science, unity and diversity of the sciences, and science's impact on our world view.

Introduction to philosophical theology, the philosophical study of religious assertions, arguments, and beliefs: the existence and nature of God; the rationality of religious belief; the relation of faith to reason; the problem of evil; immortality and resurrection; the possibility of miracles; the meaning of religious language. Includes both traditional and contemporary approaches.

Survey of the major philosophical traditions of China and Japan, focusing on concepts of nature, man, society, freedom and knowledge. Special attention will be given to Confucianism, Taoism, Buddhism, and recent philosophical movements. Taught alternate semesters with PHIL 145B.

Prerequisite: GWAR certification before Fall 09; or WPJ score of 80+; or 3-unit placement in ENGL 109M/W; or 4-unit placement in ENGL 109M/W and co-enrollment in ENGL 109X; or WPJ score 70/71 and co-enrollment in ENGL 109X.

Provides a general overview of theory and research concerning psychological processes at the basic, individual and social levels. Topics will include physiological psychology, comparative psychology, learning, motivation, sensation and perception, developmental psychology, personality, social psychology, maladaptive behavior, individual differences, and selected other topics. Requires three hours of participation as a research subject.

Examination of how information about the outside world is sensed and how that information is organized and interpreted to form perceptions. Vision and audition will be primarily examined, along with some coverage of the other senses. Topics may include psychophysical methods, basic physiology and function of sensory systems, perception of color and form, motion, distance, auditory patterns, body and limb position, temperature, pain, perceptual constancies, attention, perceptual learning, adaptation, and perceptual development.

Prerequisite: PSYC 2; PSYC 8, PSYC 101 recommended.

Covers the inherent biological, as well as the psychological, social and cultural similarities and differences between the sexes. Sexual myths and misconceptions are explored, and the sex roles and patterns of interaction currently practiced in our society are discussed.

Prerequisite: PSYC 2.

Contemporary psychological theories and issues related to the psychology of women in America and globally. Psychological theories may include but are not limited to feminism, cognitive-behavioral, self-object relations, humanistic, social learning and existential. Issues may include development, sexuality, mental health, psychotherapy, physical health, education, work, violence against women, gender inequality, multicultural perspectives, aging, parenting, criminal behavior, politics, sexual slavery, reproductive rights, religion, spirituality, and the arts.

Note: A service course for WOMS.

Prerequisite: PSYC 2 or instructor permission.

Examines social dimensions -- causes and characteristics -- of adult crime and deviant behavior in American society. Makes some international comparisons. Police, courts and prisons are examined. Special attention is given to current issues in crime and deviance.

Introduces students to the history of attempts to define and explain deviant behavior; explains social conditions and processes associated with careers of deviants; examines relationship of deviance to problems of social control.

Designed to examine the effects of the dynamic interaction of gender, race, and class on women. The social construction of gender, race, and class will also be examined. Other topics to be discussed and researched are the effects of sexism, racism, and classicism on institutions such as academia, business, government, religion, and social movements. Also provides an analysis of effective techniques to end sexism, racism, and classicism.

Prerequisite: GWAR certification before Fall 09; or WPJ score of 80+; or 3-unit placement in ENGL 109M/W; or 4-unit placement in ENGL 109M/W and co-enrollment in ENGL 109X; or WPJ score 70/71 and co-enrollment in ENGL 109X.