Business Administration Spring Semester Business Administration B (Spring Semester): The St.Gallen Management Model incl. Business Ethics, Financial Management. The St.Gallen Management Model incl. Business Ethics At the beginning of the Spring Semester, The St.Gallen Management Model continues where it left off by presenting the implications of business ethics in a systemic perspective on organization, environment and management. Students learn the importance of ethical-philosophical questions and value-based foundational orientation, with a focus on responsibility and sustainability, as an integral part of management practice. Financial Management The third part of the course, Financial Management shows how the success of a company can be ensured and presented from the point of view of a CFO. In an internal sense, the CFO must ensure that the right management information is available at the right time and of the right quality and that resources are used in a targeted and value-enhancing manner. Together with the CEO, strategic opportunities are evaluated and investments and acquisitions assessed. Externally, the CFO is responsible for the correct preparation of the annual report and ensures optimal capitalization. Here the students are introduced to an economic perspective on companies.