#WEUNITUS

Study plan

SUBJECTSEMESTERCFUSSDLANGUAGE
13437 - BUSINESS ADMINISTRATION

VINCENZO SFORZA

First Semester 8SECS-P/07ITA

Learning objectives

LEARNING OBJECTIVES
This course is designed to equip students with the fundamental concepts and terminology necessary to comprehend business administration phenomena. It aims to enable students to comprehend the characteristics, modes of operation, and roles of companies as they engage with the external environment and different methods of internal organization. In the application section, students will gain basic knowledge about how to identify the economic and financial effects of business choices. Upon completion of the course, students will be able to grasp the basic themes of business economics, which will enable them to read documents or participate in debates on company content.

KNOWLEDGE AND UNDERSTANDING
By the end of this course, the student will have gained fundamental knowledge of interpretive models that can be used to assess a company's internal operations as well as its relationships with the external environment. These models will provide valuable insights into the dynamics of the company, allowing individuals to make informed decisions and take appropriate actions to improve its overall performance.

APPLYING KNOWLEDGE AND UNDERSTANDING
The student will be able to recognize the various types of companies, understand and critically evaluate the roles of the people who operate there, and identify the parts that make up the structure. In addition, the student will be able to quantify the effect that the main management operations have on capital, the FY performance, and internal balances.

MAKING JUDGEMENTS
At the end of the course, the student will be able to understand the company and its operation as well as the opportunity to undertake certain management operations about the effects that these may have on the qualitative and quantitative composition of the capital and the FY performance and, more generally, on internal balances.

COMMUNICATION SKILLS
At the end of the course, the student will have acquired an aptitude for the analysis of business administration problems, relational skills, and written and oral expression, with appropriate language to discuss the topics dealt with the different interlocutors.

LEARNING SKILLS
The student will acquire the above-mentioned skills through a correct approach to individual study and guided the development of exercises and business cases.

Teacher's Profile

courseProgram

The course is structured in two parts (general and applied). The first part focuses on analyzing the characteristics of business operations, their structures, and the specific conditions that shape their institutional and managerial structures. The second part introduces the student to the application of the basic concepts to different business contexts and acquiring technical tools that will equip learners to evaluate business performance.

GENERAL SECTION
The economic entity on the objective and subjective level

• The origin of business administration: needs, goods, and value
• Meaning, evolution, and interpretation of the business administration concept
• The conditions of existence, the characters of the business administration, and its classifications
• The function of the business administration, its aims, and management
• Business activities and organisation
• The subjects within the business administration: legal and economic subjects
• Strategies

OPERATIONAL SECTION
The economic and financial dimensions of management
• The notion of corporate assets, liabilities, and equity
• Qualitative and quantitative analysis of the corporate net assets
• The accrual basis and the cash basis of accounting
• The different measures of the capital under the hypotheses of going concern and liquidation
• The analysis of the profitability and of liquidity of the firm using the ratios
• Cost accounting
• The financial dimension of the business management (Requirement assessment, self-financing, cash flow)
Technical instruments
• The bookkeeping of the fundamental firms’ operations with the double-entry system.

examMode

The exam is written and oral.
The written exam consists of two parts:
1) The first one consists of questions (closed-ended and open-ended) mainly of a theoretical nature (on the general section) (10 points).
2) The second one consists of recording with the double-entry system several operations (15 points), followed by a short exercise regarding practical issues (cost accounting, ratios, self-financing calculation, …) (5 points);
In the oral exam (reserved for those who have passed the written test), students have to answer two or three questions covering any subject of the course.

books

1) G. Catturi, Principi di economia aziendale, Cedam, Padova, 7th edition 2021 (Section A: lessons 1, 2, 8; Section B: lessons 9, 10, 12, 15, 16 e 20; Section C: Lessons 22, 23, 24, 28 & 31).

2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, Attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th edition (Section II, Chapters 3 & 5).

3) Teaching materials available on the Moodle course website

mode

To achieve the objectives set, lectures, and practical exercises will be provided, with analysis of business cases and testimonials

classRoomMode

Lesson attendance is not compulsory. However, considering that teaching will be organized to ensure the centrality of the active role of the student, participation in classes is strongly recommended.

bibliography

References for further studies
Airoldi, Brunetti, Coda, Corso di Economia aziendale, Il Mulino, 2020
Brusa, Lezioni di economia aziendale, Giappichelli, Torino, 2013
Capaldo P., Reddito e capitale nell’economia dell’impresa, Giuffrè, Milano, 2013
Capaldo P., L’azienda centro di produzione, Giuffrè, Milano, 2013
D’Amico E., Etica, economia, impresa, Giappichelli, Torino, 2021
Fiori, Tiscini, Economia aziendale, Egea, Milano, 2020
Giunta, Economia aziendale, Quarta edizione, Wolters Kluwer, 2022
Zanda, Fondamenti di economia aziendale, Giappichelli, Torino, 2015

13450 - GENERAL MATHEMATICS

CARLO MARI

First Semester 8SECS-S/06ITA

Learning objectives

The course is a basic course on mathematics that provides the quantitative analysis tools needed to interpret and model economic and financial phenomena.

GENERAL OBJECTIVE
The course is in line with the general objective of the course of study to provide economic skills and mathematical-statistical techniques for an adequate understanding of the economic system and the functioning of financial markets. The course, in particular, aims at equipping students with the mathematical tools necessary for understanding and modeling economic and financial phenomena.

SPECIFIC OBJECTIVES
To learn the basic concepts and tools of quantitative analysis necessary to interpret and model economic and financial phenomena; to formulate and solve basic problems of modern economics and finance.

EXPECTED RESULTS OF LEARNING
The student is expected to assimilate the fundamental notions of quantitative analysis for analyzing economic and financial phenomena; to be able to correctly set and solve basic problems of modern economics and finance; to be able to communicate effectively on economic and financial issues, using an appropriate mathematical language.

KNOWLEDGE AND UNDERSTANDING ABILITY
The course provides students with the knowledge and analytical tools needed to understand and model the main economic and financial phenomena.

ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING
The student must be able to interpret and model the main economic and financial phenomena. In particular he/she must be able to build models to formulate and solve basic problems of modern economics and finance.

AUTONOMY OF JUDGMENT
The student must be able to independently assess the necessary information, to conduct surveys and to set up quantitative analysis of economical and financial phenomena.

COMMUNICATION SKILLS
The student must be able to communicate effectively on economic and financial issues, using an appropriate mathematical language. The ability to communicate on a multidisciplinary level on economic-financial and mathematical-statistical topics is, in this respect, the main target of the course.

ABILITY TO LEARN
The student must acquire a significant analytical ability and a well-founded quantitative survey method to be able to deal with subsequent teachings.

Teacher's Profile

courseProgram

- Functions of one variable
- Properties of functions
- Differentiation
- Derivatives in use
- Single-variable optimization
- Integration

examMode

The assessment of learning will be carried out passing a written test and an oral test. The written test involves the resolution of numerical exercises on the topics of the course. The oral test covers the discussion of the written test and course topics. Further details on how the tests will be conducted will be provided in the classroom.

There are also two optional written tests, one at the end of the Precourse and one at the end of the Exercises. The optional written test at the end of the Precourse is assigned an integer score between 0 and 3 points (0 for insufficiency, 1 to 3 for sufficiency), which will be added to the score obtained in the examination test.

Passing the optional written test at the end of the Exercises has the value of acquitting the written examination test and entitles access to the oral examination test.

The final grade is the sum of the score obtained in the examination test (0 to 30 points) and the bonus score obtained in the optional written test at the end of the Precourse (0 to 3 points). The minimum threshold of sufficiency is 18/30.

books

K. Sydsaeter, P. Hammond, A. Strom, A. Carvajal, Essential Mathematics for Economic Analysis, Pearson (chapters 1-2-3-4-5-6-7-8-9)

mode

The course structure is the following one: 48 hours of frontal lessons. The lessons include the progressive construction of the theoretical reference system with applications and examples.

The course is preceded by the General Mathematics Precourse, delivered by teaching tutors, for a total of 24 hours of theory and exercises, covering the prerequisites of the course. The Precourse aims to provide all students with a common knowledge base and a method of studying mathematics at the university level.

Parallel to the conduct of the course, General Mathematics Exercises are provided by teaching tutors, for a total of 36 hours of exercises and applications, closely related to the course syllabus and functional for the preparation of the General Mathematics exam.


classRoomMode

Attendance at the course, Precourse and Exercises is optional, but strongly recommended for all students.

bibliography

K. Sydsaeter, P. Hammond, A. Strom, A. Carvajal, Essential Mathematics for Economic Analysis, Pearson.

Guerraggio, A., Matematica. Third edition. Pearson. ISBN: 889190497X

119234 - III

CRISTIANO BALDASSARI

First Semester 8ING-INF/05ita

Learning objectives

The course's main objective is to introduce fundamental concepts of computer science by providing a general overview. Additionally, it will focus on hands-on training with key application software essential in a professional setting. Students will learn to use word processing programs, spreadsheets, and presentation software. These practical skills will enable them to utilize essential productivity tools to enhance efficiency and effectiveness in both the workplace and their academic journey.

1. Knowledge and Understanding
Students will gain a fundamental understanding of computer science principles. They will also learn the main functionalities and practical applications of software for word processing, spreadsheets, and presentation creation, understanding how these tools can be used to improve productivity.

2. Applying Knowledge and Understanding
Students will be able to apply the skills learned in using application software to create documents, manage data, and prepare presentations in professional and academic contexts. They will also be capable of solving practical problems related to the daily use of computer tools and applying technological solutions in real-world situations.

3. Making Judgements
Students will develop the ability to make autonomous decisions regarding the use of information technology and application software, based on a critical evaluation of their needs and the available tools. They will be able to reflect on their choices and performance, identify areas for improvement, and adopt strategies to optimize the effectiveness and efficiency of their activities.

4. Communication Skills
Students will be able to communicate the results of their activities and projects clearly and professionally, both through written documents and visual presentations. They will learn to work in groups using computer tools and present their ideas and results to an audience.

5. Learning Skills
Students will acquire the ability to learn autonomously and continuously, developing strategies to update and expand their computer skills. They will be able to adapt to new technologies and tools, and apply the knowledge acquired to new and evolving situations. This ability to learn independently will prepare them for ongoing professional and academic growth.

Teacher's Profile

courseProgram

First Module
Overview of basic principles of computing and data processing
Theoretical foundations and preparation for the second module

Second Module
Introduction to Word, PowerPoint, and Excel
In-depth exploration of Excel features

examMode

The evaluation method will be conducted through a single-answer multiple-choice test, where the correct answer must be selected from the given alternatives.

books

First module: course slides provided by the instructor.
Second module: Word (https://www.youtube.com/playlist?list=PLP5MAKLy8lP8VEocrKnhCcp2FzOirE7jx), Powerpoint (https://www.youtube.com/playlist?list=PLP5MAKLy8lP-n3mZDNLr6wHCr0SzG6jVd), Excel (https://www.youtube.com/playlist?list=PLP5MAKLy8lP-lC4pGt64iXehuinJX5ZYu)






classRoomMode

Attendance at lectures is not mandatory. However, given that the teaching approach will be structured to ensure the active engagement of students, participation in lectures is highly recommended.






bibliography

Mezzini M., (2020) , Informatica di base. Santarcangelo di Romagna: Maggioli Editore.
Curtin P. C., Foley K., Sen K., Morin C., Marengo A., Pagano A., (2021), Informatica di base. Milano: McGraw- Hill

13802 - TRAINING

First Semester 2ita
13797 - OPTIONAL COURSES

First Semester 8ita
13798 - OPTIONAL COURSES

First Semester 8ita
13422 - POLITICAL ECONOMICS I

GIULIO GUARINI

Second Semester 8SECS-P/01ITA

Learning objectives

"A) EDUCATIONAL GOALS

The provision of the basic analytical tools to understand, at macro and micro level, the functioning of the economic and financial system and the role of households, enterprises, banks, Government and the rest of the world, by presenting the economics as a social science characterized by a plurality of theoretical approaches.



B) EXPECTED LEARNING OUTCOMES

1.Knowledge and understanding ability: the knowledge of theories and economic policies useful to understand the main issues of contemporary economy.

2.Capability to apply knowledge and understanding: the knowledge of concepts and methods to judge the main criticalities and opportunities of an economy.

3.Capability to approach the subject in a critical manner: the capability to identify the main relationships of the economic system to grasp its logic and explain it according to the different theoretical approaches and with a critical capacity.

4.Communication abilities: to knowledge of the analytical rigor through the use of formulas and graphs and with the illustration of logical links.

5.Learning ability: successful condition in learning is the ability to reconstruct autonomously and critically the introductory notions of political economy."

Teacher's Profile

courseProgram

Economy and economic systems. The division of labor. The marginalist theory of the consumer and the firm. Production and Employment: Keynesian Theory. Money and finance. Money and employment. IS-LM Model. Labor, unemployment and inflation. AD-AS Model. International economic relations. Mundell-Fleming Model.
The detailed program and any supplementary teaching material will be available during the course.

examMode

The assessment aims to verify students' acquisition of theoretical knowledge and analytical tools to understand today's economic reality.

The exam consists of a written test and an oral interview.

The written test consists of three open questions.

In the oral interview the corrections made by the professor are illustrated and the topics of the written test can be studied in depth.

books

The textbook is Corsi M. and Roncaglia A. "Nuovi lineamenti di economia politica",Laterza, the last edition.

mode

Frontal lessons

classRoomMode

During the lesson the concepts will be illustrated also through the proposal of numerical examples and real cases.

bibliography

The supplementary teaching material will be available during the course.

13452 - ACCOUNTING

EGIDIO GIUSEPPE PERRONE

Second Semester 8SECS-P/07ITA

Learning objectives

Financial Accounting course consists of lectures which presents the main topics of financial accounting.
Knowledge and understanding - Knowledge of systematic, chronological and closing accounting records aims to develop in the student ability to understand and interpret double-entry bookkeeping and financial statements in the context of calculating capital and income.
Applying knowledge and understanding - At the end of the course, the student will be able to analyse and understand the accounting records and the financial statements.
Autonomy of judgment - The student must be able, through the interpretation of the data from the double-entry bookkeeping and the financial statements, to express judgments on the company's performance.
Communication skills - The course aims at the acquisition and use of technical terminology relating to double-entry bookkeeping and financial statements.
Ability to learn - The student will develop the ability to learning through study of framework of double-entry bookkeeping and financial statements.

Teacher's Profile

courseProgram

general characteristics of double-entry bookkeeping (account and accounting terminology, classifications of T-accounts, accounting equation, definition of double-entry bookkeeping, rules of of T-accounts, accounting inference criteria);
entries in the accounting period (chronological entries and systematic entries);
closing phases of the double-entry bookkeeping (trial balances, account situations, adjustment entries, financial statements);
income measurement according to the classical-dynamic approach;
net cash flow and income; mathematical-accounting aspects of the calculation of capital and income.

examMode

The exam is oral and consists of a series of questions aimed at verifying the acquisition of the technical terminology relating to double-entry bookkeeping and financial statements and the student's ability to understand, analyse and interpret the accounting records in the context of calculating capital and income. The questions posed to the student concern the following thematic areas: 1) general characteristics of double-entry bookkeeping and accounting records; 2) closing phases of the double-entry bookkeeping; 3) measurement of income according to the classical-dynamic approach; 4) net cash flow and income; mathematical-accounting aspects of the calculation of capital and income.The exam grade is awarded on the basis of the accuracy and completeness of the answers which show the student's ability to understand, analyse and interpret the accounting records in the context of calculating capital and income.

books

1) The student can choose one of the two books (either Libby's book or Anthony's book): Robert Libby, Patricia A. Libby, Daniel G. Short, Financial Accounting, McGraw-Hill, 2009, (edizione italiana, pagg. 1-184); Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant, Il bilancio. Analisi economiche per le decisioni e la comunicazione della performance, McGraw-Hill Education, 14°edizione, 2016 (from chapter 1 to chapter 9).
2) Egidio Perrone, La ragioneria per il governo responsabile dell'impresa, tomo primo, seconda edizione, Wolters Kluwer Cedam, 2016 (pagg.3-28 e pagg.99-145)

classRoomMode

Attendance at the course is recommended, but it is optional.

bibliography

see the Texts

13636 - PUBLIC LAW

NICOLA VICECONTE

Second Semester 8IUS/09ITA

Learning objectives

Course objectives
Knowledge of the main institutes of Italian public law with particular attention to the sources of law, constitutional bodies, fundamental rights, public administration and regional law.

Expected learning outcomes
A) Knowledge and understanding skills
At the end of the course, the student will:
1) understand the basic notions of public and constitutional law, state and legal order and the relationships between the systems;
2) understand the concepts of form of state and form of government with particular attention to the form of Italian government and its evolutions;
3) know the classification and relationship between the sources of law, with particular attention to relations between internal sources and EU sources, and know the main characteristics and ways of forming the sources of Italian law;
4) know the organization of the Italian constitutional system and the relations between the constitutional organs of the Republic;
5) understand the organization of territorial autonomies;
6) understand the constitutional principles of public administration;
7) understand the system and constitutional principles on the administration of justice;
8) know the bmost important characteristics of constitutional control;
9) understand classifications and guarantees regarding fundamental and social rights;
B) Applied knowledge and understanding
At the end of the course, the student will be able to:
1) recognize and interpret a normative text;
2) read interpretation of a case law decision;
3) include a text of legal doctrine.
4) find the fundamental texts and jurisprudential texts;
C) Autonomy of judgment
At the end of the course, the student should be able to analyze the normative texts and / or the jurisprudential decisions by arguing on their possible meanings and interpretative hypotheses.
D) Communicative Skills
At the end of the course, the student must be able to expose the knowledge learned in an appropriate and sufficiently technical language, demonstrating the correct use of legal terminology.
E) Learning Skills
At the end of the course the student must be able to carry out legal research on specific topics, obtaining the normative and jurisprudential texts necessary for this purpose.

Teacher's Profile

courseProgram

The course will deal with the analysis of the principal public law institutes.
General considerations: constitutional law, constitution, classification of constitutions, constituent power and constituted powers; Multilevel governance, territorial autonomy, international order and the European Union (about 4 hours)
Forms of State and Forms of Government: State, State Forms, Political Representation, Forms of Government, Italian Constitutional History (about 4 hours)
The organization of the Republic: Parliament: electoral system and electoral body; Bicameralism and Parliament in common session; Internal organization of Parliament; President of the Republic and Government; the Autonomies of the Republic: Regions and Organizations; Local autonomy (about 10 hours)
The Sources of Law: General Concepts, Classification, Criteria for Antinomies and Relations between the Sources, Constitutional and Constitutional Review, Primary Sources, EU Resources, Regional Primary Resources, Secondary Sources, conventions of constitution (about 14 hours)
Public administration: constitutional principles and organization; Administrative procedure; Agreements and simplification; Administrative acts and pathologies of the acts; Public administration of the economy; Independent administrative authorities (about 3 hours)
Judges and Constitutional Court: Constitutionality control; Constitutional Court and its composition; Functions of the Constitutional Court; Type of decisions of the Constitutional Court; Ordinary jurisdiction; Special jurisdictions. (About 6 hours)
Fundamental rights: history and structure of fundamental rights; guarantees; Individual and collective freedoms; Social rights; Personal freedom; Freedom of domicile; Freedom of movement and residence; Freedom of manifestation of thought; Freedom of religion; Freedom of assembly; Freedom of association; Parties and trade unions; Social rights (about 4 hours).
The economic constitution. (about 3 hours).

examMode

Verification of the ability to identify and describe the main institutions of public and constitutional law. Verification of the legal language. Verification of the ability to illustrate the connections between legal institutions. Verification of the ability to apply the concepts to concrete cases using examples.
Evaluation in thirtieths with sufficient threshold 18/30

books

A. Sterpa, N. Viceconte, L'ordinamento costituzionale e la norma giuridica, Editoriale Scientifica, 2024

Different texts can be used according to the Professor

mode

The lessons will take place in presence and, only where necessary, remotely, with the examination also of practical cases. Additional seminars may be provided at the discretion of the teacher or at the request of the students.

classRoomMode

Participation in the classroom.
Optional attendance

bibliography

G. ALLEGRI, A. STERPA, N. VICECONTE, Questioni costituzionali ai tempi del populismo e del sovranismo, Editoriale scientifica, 2019;
G. AMATO, Bentornato Stato, ma, Il Mulino, 2022;
G. AMATO, Corte costituzionale e corti europee, Il Mulino, 2015;
G. AMATO, Riserva di legge e libertà personale in una sentenza che restaura l’art. 25, in Giurisprudenza costituzionale, 1962, 262 ss.;
G. AZZARITI, Il costituzionalismo moderno può sopravvivere?, Laterza, 2013;
A. BARBERA (a cura di), Le basi filosofiche del costituzionalismo, Laterza, 1997;
A. BARBERA, C. FUSARO, Corso di diritto pubblico, Il Mulino, 2022.
R. BALDUZZI-F. SORRENTINO, voce Riserva di legge, in Enc. dir., XL, 1989, 1213 s
R. BIN, G. PITRUZZELLA, Diritto costituzionale, Giappichelli, 2022;
R. BIN, G. PITRUZZELLA, Le fonti del diritto, Giappichelli, 2023;
N. BOBBIO, Teoria generale del diritto, Giappichelli, 1993;
J. BRYCE, Costituzioni flessibili e rigide, Civiltà del diritto, 1998;
G. BURDEAU, Le régime parlementaire dans les constitutions européennes d’après-guerre, 1932;
Q. CAMERLENGO, F. FURLAN, Lezioni di diritto costituzionale vivente, Cedam, 2021;
B. CARAVITA, F. FABRIZZI, G. M. SALERNO, V. LIPPOLIS, La nascita dei Governi della Repubblica, Giappichelli, 2022;
B. CARAVITA, Quanta Europa c’è in Europa?, Giappichelli, II ed., 2020;
B. CARAVITA, Letture di diritto costituzionale, Giappichelli, 2020;
B. CARAVITA, F. FABRIZZI, A. STERPA, Lineamenti di diritto costituzionale delle Regioni e degli enti locali, Giappichelli, 2019;
P. CARETTI, U. DE SIERVO, Diritto costituzionale e pubblico, Giappichelli, 2023.
M. CARTABIA, M. RUOTOLO, a cura di, Potere e Costituzione, Giuffrè, 2023;
M. CARTABIA, M. GENNUSA, Le fonti europee e il diritto italiano, Giappichelli, 2011;
M. CARTABIA, a cura di, Dieci casi sui diritti in Europa, Il Mulino, 2011;
S. CASSESE, La nuova costituzione economica, Laterza, 2004;
A. CERRI, Prologomeni ad un corso sulle fonti del diritto, Giappichelli, 2011;
I. CIOLLI, La questione del vertice di Palazzo Chigi, Jovene, 2018;
B. CONSTANT, De la liberté des Anciens comparée à celle des Modernes, 1819;
V. CRISAFULLI, Lezioni di diritto costituzionale. Vol. 1: Introduzione di diritto costituzionale italiano, Cedam, 1970;
V. CRISAFULLI, Lezioni di diritto costituzionale. Vol. 2/1: L’Ordinamento costituzionale italiano, Cedam, 1993;
A. D’ATENA, Diritto regionale, Giappichelli, 2022;
F. DE SANCTIS, Un viaggio elettorale (1876), Einaudi, 1968;
G. DE VERGOTTINI, Diritto costituzionale comparato, Cedam, 1999;
G. DE VERGOTTINI, T. E. FROSINI, Diritto pubblico, Cedam, 2021;
M. DUVERGER, La VI République et le régime présidentiel, Paris, 1961;
L. ELIA, Governo (forme di), in Enc. Dir., XIX, Giuffrè, 1970;
C. ESPOSITO, La validità delle leggi, Giuffrè, 1934;
C. ESPOSITO, Capo dello Stato. Controfirma ministeriale, Giuffrè, 1962;
M. FIORAVANTI, Costituzionalismo, Laterza, 2009;
T. E. FROSINI, Declinazioni del governare, Giappichelli, 2018;
F. GRANDI, Doveri costituzionali e obiezione di coscienza, Editoriale Scientifica, 2014;
P. GROSSI, Premesse per uno studio sistematico delle fonti del diritto, Giappichelli, 2008;
M. HAURIOU, La teoria dell’istituzione e della fondazione (1925), Quodlibet, 2019;
T. HOBBES, Leviathan or The Matter, Forme and Power of a Common Wealth Ecclesiastical and Civil, 1651;
N. IRTI, L’ordine giuridico del mercato, Laterza, 1998;
H. KELSEN, Reine Rechtslehre: Einleitung in die rechtswissenschaftliche Problematik, Deuticke, 1934 (II ed. 1960);
H. KELSEN, La giustizia costituzionale, Giuffrè, ed. 1981;
H. KELSEN, Essenza e valore della democrazia (1929) in ID., La democrazia, Il Mulino, 1995;
C. LAVAGNA, Problemi di giustizia costituzionale sotto il profilo della «manifesta fondatezza», Giuffrè, 1957;
V. LIPPOLIS, G. M. SALERNO, La presidenza più lunga, Il Mulino, 2016;
J. LOCKE, Two Treatises of Government, 1690;
G. MAIRA, Il cervello è più grande del cielo, Solferino, 2019;
C. H. MCILWAIN, Costituzionalismo antico e moderno (1947), Il Mulino, 1990;
M. LUCIANI, L’antisovrano e la crisi delle costituzioni, in Riv. dir. Cost., 1996, 1, 124 ss.;
M. LUCIANI, Governo (forme di), in Enc. Dir., Annali III, Giuffrè, 2010;
N. LUPO, Dalla legge al regolamento: lo sviluppo della potestà normativa del governo nella disciplina delle pubbliche amministrazioni, Il Mulino, 2003;
A. MANGIA, a cura di, MES. L’Europa e il Trattato impossibile, Scholé, 2020;
A. MARONGIU, Lo Stato Moderno. Lineamenti storico-istituzionali, Edizioni ricerche, 1971;
B. G. MATTARELLA, La trappola delle leggi: molte, oscure, complicate, Il Mulino, 2011;
C. MEOLI, La codificazione di settore. Modelli, casi, problemi, Editoriale Scientifica, 2010;
F. MODUGNO, Appunti dalle lezioni sulle fonti del diritto, Giappichelli, 2005;
F. MODUGNO (a cura di), Diritto pubblico, Giappichelli, 2021;
MONTESQUIEU, De l’esprit des lois, 1748;
A. MORRONE, Le fonti normative, Il Mulino, 2018;
A. MORRONE, Il custode della ragionevolezza, Giuffrè, 2001;
C. MORTATI, Lezioni sulle forme di governo, Cedam, 1973;
A. MOSCARINI, Fonti dei privati e globalizzazione, Luiss University Press, 2015;
I. A. NICOTRA, L’autorità nazionale anticorruzione: tra prevenzione e attività regolatoria, Giappichelli, 2016;
A. PACE, Potere costituente, rigidità costituzionale, autovincoli legislativi, Cedam, 2002;
A. PACE, Problematica delle libertà costituzionali. Parte generale. Introduzione allo studio dei diritti costituzionali, Cedam, 2003;
F. PACINI, La ristrutturazione assente. Strumenti e limiti di un riordino complessivo della normativa primaria, Editoriale Scientifica, 2017;
L. PALADIN, Le fonti del diritto italiano, Il Mulino, 2000;
P. L. PETRILLO, Teorie e tecniche del lobbyng, Il Mulino, 2019;
C. PINELLI, Forme di Stato e forme di governo, Jovene, 2007;
A. PIZZORUSSO, Delle fonti del diritto, in Commentario al codice civile (a cura di A. SCIALOJA, G. BRANCA, Zanichelli, 2011;
F. POLITI, Diritto pubblico, Giappichelli, 2022.
E. RAFFIOTTA, Norme d’emergenza, Bononia, 2020;
P. RIDOLA, Diritti di libertà e costituzionalismo, Giappichelli, 1997;
P. RIDOLA, Il principio di libertà nello Stato costituzionale, Giappichelli, 2018;
G.U. RESCIGNO, Corso di diritto pubblico, Zanichelli, 2021;
G.U. RESCIGNO, Le convenzioni costituzionali, Cedam, 1972;
S. ROMANO, L’ordinamento giuridico, Sansoni, 1946;
A. ROSS, On Law and justice, Londra, 1958;
J.J. ROUSSEAU, Du contrat social, 1762;
A. RUGGERI, Fonti, norme, criteri ordinatori. Lezioni, Giappichelli, 2009;
G. SARTORI, Democrazia: cosa è, Rizzoli, 1993;
F. SORRENTINO, Le fonti del diritto italiano, Cedam, 2023;
F. SORRENTINO, Eguaglianza, Giappichelli, 2011;
A. STERPA, L’ordinamento di Roma capitale, Jovene, 2014;
A. STERPA, Il pendolo e la livella. Il “federalismo all’italiana” e le riforme, Giappichelli, 2015;
A. STERPA, Le libertà dalla paura. Una lettura costituzionale della sicurezza, Editoriale scientifica, 2019;
A. STERPA, Premierato all'italiana, UTET, 2024;
D. VAIANO, La riserva di funzione amministrativa, Giuffrè, 1996;
N. VICECONTE, La forma di governo nelle regioni ad autonomia ordinaria: il parlamentarismo iper-razionalizzato e l’autonomia statutaria, Jovene, 2010;
G. ZAGREBELSKY, V. MARCENÒ, Giustizia Costituzionale, I. Storia, principi, interpretazioni, Il Mulino, 2018;
N. ZANON e F. BIONDI, Il sistema costituzionale della magistratura, Zanichelli, 2019.

Commentaries on the Constitution:
- R. BIFULCO, A. CELOTTO, M. OLIVETTI (a cura di), Commentario alla Costituzione, Utet, 2006 (voll. I e II);
- F. CLEMENTI, L. CUOCOLO, F. ROSA, G. E. VIGEVANI, La Costituzione italiana. Commento articolo per articolo, Il Mulino, 2021 (voll. I e II);
-G. BRANCA, Zanichelli;
V. CRISAFULLI, L. PALADIN, current S. BARTOLE, R. BIN (2008), Cedam.

SUBJECTSEMESTERCFUSSDLANGUAGE
13633 - STATISTICS

TIZIANA LAURETI

First Semester 8SECS-S/03ita

Learning objectives

Knowledge and understanding
The course aims to introduce the fundamental descriptive and inferential statistical methodologies for the analysis of economic and business data.
Applying knowledge and understanding
At the end of the course the student will be able to: represent and summarise economic and business data through the use of descriptive statistics tools; know the sources and methods for data collection; know some tools for the analysis of the relationships between variables and use these concepts for the study of data in business economics, make decisions under conditions of uncertainty using inferential statistics methods.

Making judgements
At the end of the course the student will be able to independently develop analyses in order to describe, measure, detect and interpret business and economic data for the study of specific situations.

Communication skills
By the end of the course, students will have acquired the basic knowledge to understand the nature and interpret the relationships between the various statistical phenomena in business economics.

Learning skills
At the end of the course the student has the theoretical statistical and applicative knowledge to deal with advanced courses in inferential and multivariate statistics.

Teacher's Profile

courseProgram

Introduction to data analysis: Describing Categorical and Numerical Data
Graphical representation of data
Central tendency and variability
Index number
Association between Categorical Variables
Association between Quantitative Variables
Probability
Random Variables
Samples and Surveys
Point estimation
Confidence Intervals
Statistical Tests
Linear regression model

examMode

The exam consists of two parts: a written test and an oral test. Access to the oral test is granted only after passing the written test (i.e., a score of at least 18/30).
The written test consists of 5 practical exercises to be completed in 90 minutes, with the aid of a calculator and statistical tables.
The oral test will cover the entire course program.

Examples of written test questions:
calculate the median and variance of a frequency distribution, hypothesis testing on the population mean and variance.

books

Pearson New International Edition. Statistics for Business. Decision Making and Analysis. Robert Stine Dean Foster. Second Edition

Additional materials will be provided by the lecturer during the lessons.

mode

Lectures delivered both in-person and remotely with the aid of materials provided by the instructor. Each lesson includes a theoretical explanation and a practical application.

classRoomMode

not compulsory

bibliography

Pearson New International Edition. Statistics for Business. Decision Making and Analysis. Robert Stine Dean Foster. Second Edition

Additional materials will be provided by the lecturer during the lessons.

13803 - COMPANY ECONOMICS AND MANAGEMENT

BARBARA AQUILANI

First Semester 8SECS-P/08ITA

Learning objectives

A) FORMATIVE OBJECTIVES
The course aims to provide students with all the knowledge about the company and its components and how they can be managed in order to reach and maintain the competitive advantage through satisfying performances. It also focuses on how value is created and on value co-creation with external partners which is increasingly important for firm success above all with reference to the company's main function – innovation; these are central themes for the survival of enterprise.

B) EXPECTED LEARNING RESULTS
1) Knowledge and understanding
Understand the core areas of business management, understand the interrelations and the possible consequences for its performance, under different profiles: innovation, profits, etc.

2) Applying knowledge and understanding
Learning basic business logic to understand how firm works and how it evolves over time in changing contexts and environments.

3) Making judgements
Know how to identify the core areas of the business and how they relate to each other to create and maintain the competitive advantage.

4) Communication skills
To be able to explain in the appropriate language the most suited strategies and business policies.

5) Learning skills
Successful learning condition is the ability to read the decisions taken in the internal and external contexts of the enterprise and to evaluate its impact on the company's results at various levels, also looking at not successful alternatives.

Teacher's Profile

courseProgram

The course is divided into two parts. The first one is devoted to deepen all the issues related to the company's foundations. This part of the course deals with the introductory aspects of the enterprise, the decisions it takes and how it proceeds, the boundaries of the enterprise and its ability to extend vertically or horizontally to the internal context, structures, etc., to the external environment, and in particular to the sector, and ultimately to the measurement of the results achieved by it.
The second part of the course is devoted to the deepening of the concept of value and how it evolved over time, to value co-creation, as the most recent approach adopted by companies and to Open Innovation, a new model already adopted by many companies to innovate successfully.

examMode

The exam is written and composed by three open questions regarding the topics discussed in the lesson. The time available is one hour. The student will have to demonstrate that he has understood the strategies and business policies at the theoretical level and how the choices related to these impacts on the results of the same. After correcting the test, the student may decide whether to support the oral test which will be evaluated as a completion and not as a substitute for the written test, provided that at least the vote of 18 is in writing. The exam is considered to be passed from 18/30 which corresponds to a basic knowledge of the three questions asked and sufficient response to any oral test.
To the final mark of the exam also the points obtained with the participation to the project work (from 0 to 3 points) will be added if the student has decided to participate in the working group on open innovation.

books

1. Gatti C., Renzi A., Vagnani G., L'impresa. Fondamenti, McGraw-Hill Education.
2. Aquilani B., La co-creazione di valore nei processi di innovazione aperta: verso un modello di analisi, 2016, Cedam.
The 8 credits program includes the study of all the Gatti-Renzi-Vagnani and the first 3 chapters of Aquilani.

mode

Lessons indoor: 48 hours frontal lessons.
Lessons will be held by the teacher in the Department. Lessons will be divided as follows: 42 hours are frontal lessons and 6 hours will be dedicated to the project work in groups which is not mandatory.

classRoomMode

Attendance to the course is optional.

bibliography

1. Gatti C., Renzi A., Vagnani G., L'impresa. Fondamenti, McGraw-Hill Education.
2. Aquilani B., La co-creazione di valore nei processi di innovazione aperta: verso un modello di analisi, 2016, Cedam.

119233 - ENGLISH

MARIA CRISTINA FOGGETTI

First Semester 6ita

Learning objectives

The course is aimed at students who have knowledge of the grammar of the English language at a B1 level and aims to consolidate it and develop linguistic and communication skills at a B1 + level of the Common European Framework of Reference for Languages ​​- CEFR. At the end of the course the student:
• Understands the main ideas of medium-complexity texts on both concrete and abstract topics, including technical discussions in his/her field of specialization.
• Is able to interact with a certain fluency and spontaneity which makes natural interaction with native speakers possible.
• Can produce clear, detailed text on a wide range of topics and explain a point of view on a topic by giving the pros and cons of various options.

Part of the lessons will be dedicated to classroom exercises which involve the use of material compliant with that used for the B1 - B2 international English language certifications.
Finally, part of the course will be dedicated to the analysis of the specific microlanguage.

Teacher's Profile

courseProgram

PROGRAM:
Analysis of the main features of the B1-B1+ level of the CEFR

LISTENING
- Closed answer exercises
GRAMMATICS AND SYNTAX:
- possessive and Saxon genitive
- comparative and superlative degree of adjectives
- relative pronouns
- countable and uncountable nouns
- main prepositions of time and place
- main conjunctions
- main verbs + prepositions (Phrasal Verbs)
- Present Simple / Present Continuous
- Past Simple
- Present Perfect simple and Present Perfect Continuous, Stative verbs
- Present Perfect with for and since
- Use of different forms to express the future (present simple, 'going to', 'will' and 'Present Continuous')
- modal verbs (can, could, must, will, would, should)
- have to, don't need to
- (Past Continuous)
- passive form of verbs
- indirect speech
- verbs with infinitive and gerund
- unreal past, wishes / contrast
- phrasal verbs
LEXICON:
- travel and transport
- hobbies, sport and games
- science and technology
- the media
- people and society
- food and drink
- health and fitness
- education and learning
SPECIFIC MICRO LANGUAGE:
Understanding and discussion of scientific texts (short oral presentation / summary of their content).
Topics and texts will be specifically defined during the course.
More details on materials and resources are available on the Moodle e-learning platform https://moodle.unitus.it/moodle/course/view.php?id=5239

examMode

Oral Exam

The evaluation criteria focus on a series of key skills that measure the ability to communicate in professional contexts:

Fluency:
The student should be able to express themselves fluently and without excessive pauses. While some hesitation is acceptable, a B1 level requires the student to communicate without too many frequent interruptions.

Pronunciation:
The clarity of pronunciation will be evaluated, though minor errors are acceptable. At the B1 level, accent and minor mistakes should not compromise the overall understanding by an English-speaking interlocutor.

Vocabulary and Lexical Precision:
An appropriate vocabulary for a professional and business context is required. At this level, the student should demonstrate knowledge of common Business English terms (e.g., "meeting," "budget," "deadline," "target").

Grammar:
Grammatical accuracy is assessed, with tolerance for occasional mistakes. Generally, correct use of basic tenses (present, past, future) and understandable sentence structures is expected.

Ability to Answer Questions and Interact:
The student should be able to answer questions appropriately and participate in a simple conversation in work contexts, demonstrating active listening skills.

Use of Business-Oriented Structures:
The student should demonstrate the ability to use expressions typical of a business context, such as “I think we should…” or “It might be a good idea to…”

Ability to Handle Common Situations in Work Contexts:
The student should demonstrate the ability to handle typical workplace interactions, such as participating in an interview, giving a simple presentation, participating in a group discussion, or making simple requests.

books

1. M. Mann, S. T. Knowles, Destination B1 Grammar & Vocabulary : With Answer Key, MacMillan.
2. Kenny, A. Kelly, Ready for Pet coursebook with key, MacMillan,File
3. Murphy, English Grammar in Use Book with Answers and Interactive eBook: Self-Study Reference and Practice Book for Intermediate Learners of English, Cambridge
4. BUSINESS ENGLISH READING COMPREHENSHION Moodle: https://moodle.unitus.it/moodle/pluginfile.php/488196/mod_resource/content/2/Business_english_reading_comprehenshion.pdf
5.M. Mann, S. T. Knowles, Destination B2 Grammar & Vocabulary : With Answer Key, MacMillan.
6. Roy Norris, Ready for First coursebook with key, MacMillan.

classRoomMode

Frontal lecture with real-time streaming on Zoom platform

bibliography

See textbooks

13634 - FINANCIAL MATHEMATICS

CARLO MARI

First Semester 8SECS-S/06ita

Learning objectives

The course is a basic course on the modern finance theory that provides the economic notions and quantitative analysis tools needed to interpret financial phenomena.

GENERAL OBJECTIVE
The course is in line with the general objective of the course of study to provide economic skills and mathematical-statistical techniques for an adequate understanding of the economic system and the functioning of financial markets. The course, in particular, aims at equipping students with the mathematical tools necessary for understanding financial phenomena.

SPECIFIC OBJECTIVES
To learn the basic concepts and tools of modern finance; To know how to formulate and solve basic problems of modern finance.

EXPECTED RESULTS OF LEARNING
The student is expected to assimilate the fundamental notions of understanding the functioning of financial markets and of analyzing economic and financial phenomena; to adequately know the main economic and financial phenomena; to be able to correctly set and solve basic problems of modern finance; to be able to communicate effectively on economic and financial issues, using an appropriate technical language.

KNOWLEDGE AND UNDERSTANDING ABILITY
The course provides students with the knowledge and analytical tools needed to understand the main economic and financial phenomena.

ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING
The student must be able to interpret the main economic and financial phenomena. In particular he/she must be able to build models to formulate and solve basic problems of modern finance on all the topics included in the course program.

AUTONOMY OF JUDGMENT
The student must be able to independently assess the necessary information, to conduct surveys and to set up quantitative analysis of financial phenomena.

COMMUNICATION SKILLS
The student must be able to communicate effectively on economic and financial issues, using an appropriate technical language. The ability to communicate on a multidisciplinary level on economic-financial and mathematical-statistical topics is, in this respect, the main target of the course.

ABILITY TO LEARN
The student must acquire a significant analytical ability and a well-founded quantitative survey method to be able to deal with subsequent teachings.

Teacher's Profile

courseProgram

- Financial instruments and financial markets
- The bond market
- Arbitrage-free valuation of bonds
- Arbitrage-free valuation and the time value of money
- Financial laws
- The term structure of interest rates (spot and forward rates)
- The Internal Rate of Return (IRR)
- Amortizing loans
- Investment evaluation: The Net Present Value (NPV)


examMode

The assessment of learning will be carried out passing a written test and an oral test. The written test involves the resolution of numerical exercises on the topics of the course. The oral test covers the discussion of the written test and course topics. Further details on how the tests will be conducted will be provided in the classroom.

books

J. Berk, P. De Marzo, Corporate Finance, Pearson (chapters 3-4-5-6-7)

C. Mari, Appunti di Matematica Finanziaria (downloadable from the e-learning platform of the University)

Additional materials will be provided by the lecturer (downloadable from the e-learning platform of the University)

mode

The course structure is the following one: 48 hours of frontal lessons. The lessons include the progressive construction of the theoretical reference system with applications and examples.

classRoomMode

Attendance at the course is optional, but strongly recommended for all students.

bibliography

G. Castellani, M. De Felice, F. Moriconi, Manuale di finanza. I. Tassi d'interesse. Mutui e obbligazioni. Il Mulino.

G. Ottaviani, Lezioni di Matematica Finanziaria, Editoriale Veschi (1988)

119234 - III

CRISTIANO BALDASSARICRISTIANO BALDASSARI

First Semester 8ING-INF/05ita

Learning objectives

The course's main objective is to introduce fundamental concepts of computer science by providing a general overview. Additionally, it will focus on hands-on training with key application software essential in a professional setting. Students will learn to use word processing programs, spreadsheets, and presentation software. These practical skills will enable them to utilize essential productivity tools to enhance efficiency and effectiveness in both the workplace and their academic journey.

1. Knowledge and Understanding
Students will gain a fundamental understanding of computer science principles. They will also learn the main functionalities and practical applications of software for word processing, spreadsheets, and presentation creation, understanding how these tools can be used to improve productivity.

2. Applying Knowledge and Understanding
Students will be able to apply the skills learned in using application software to create documents, manage data, and prepare presentations in professional and academic contexts. They will also be capable of solving practical problems related to the daily use of computer tools and applying technological solutions in real-world situations.

3. Making Judgements
Students will develop the ability to make autonomous decisions regarding the use of information technology and application software, based on a critical evaluation of their needs and the available tools. They will be able to reflect on their choices and performance, identify areas for improvement, and adopt strategies to optimize the effectiveness and efficiency of their activities.

4. Communication Skills
Students will be able to communicate the results of their activities and projects clearly and professionally, both through written documents and visual presentations. They will learn to work in groups using computer tools and present their ideas and results to an audience.

5. Learning Skills
Students will acquire the ability to learn autonomously and continuously, developing strategies to update and expand their computer skills. They will be able to adapt to new technologies and tools, and apply the knowledge acquired to new and evolving situations. This ability to learn independently will prepare them for ongoing professional and academic growth.

Teacher's Profile

courseProgram

First Module
Overview of basic principles of computing and data processing
Theoretical foundations and preparation for the second module

Second Module
Introduction to Word, PowerPoint, and Excel
In-depth exploration of Excel features

examMode

The evaluation method will be conducted through a single-answer multiple-choice test, where the correct answer must be selected from the given alternatives.

books

First module: course slides provided by the instructor.
Second module: Word (https://www.youtube.com/playlist?list=PLP5MAKLy8lP8VEocrKnhCcp2FzOirE7jx), Powerpoint (https://www.youtube.com/playlist?list=PLP5MAKLy8lP-n3mZDNLr6wHCr0SzG6jVd), Excel (https://www.youtube.com/playlist?list=PLP5MAKLy8lP-lC4pGt64iXehuinJX5ZYu)






classRoomMode

Attendance at lectures is not mandatory. However, given that the teaching approach will be structured to ensure the active engagement of students, participation in lectures is highly recommended.






bibliography

Mezzini M., (2020) , Informatica di base. Santarcangelo di Romagna: Maggioli Editore.
Curtin P. C., Foley K., Sen K., Morin C., Marengo A., Pagano A., (2021), Informatica di base. Milano: McGraw- Hill

Teacher's Profile

courseProgram

First Module
Overview of basic principles of computing and data processing
Theoretical foundations and preparation for the second module

Second Module
Introduction to Word, PowerPoint, and Excel
In-depth exploration of Excel features

examMode

The evaluation method will be conducted through a single-answer multiple-choice test, where the correct answer must be selected from the given alternatives.

books

First module: course slides provided by the instructor.
Second module: Word (https://www.youtube.com/playlist?list=PLP5MAKLy8lP8VEocrKnhCcp2FzOirE7jx), Powerpoint (https://www.youtube.com/playlist?list=PLP5MAKLy8lP-n3mZDNLr6wHCr0SzG6jVd), Excel (https://www.youtube.com/playlist?list=PLP5MAKLy8lP-lC4pGt64iXehuinJX5ZYu)






classRoomMode

Attendance at lectures is not mandatory. However, given that the teaching approach will be structured to ensure the active engagement of students, participation in lectures is highly recommended.






bibliography

Mezzini M., (2020) , Informatica di base. Santarcangelo di Romagna: Maggioli Editore.
Curtin P. C., Foley K., Sen K., Morin C., Marengo A., Pagano A., (2021), Informatica di base. Milano: McGraw- Hill

13621 - POLITICAL ECONOMICS II

LUCA CORREANI

Second Semester 8SECS-P/01ITA

Learning objectives

knowledge and understanding: Economics II (microeconomics) is concerned with the workings of markets, industries, and the behavior of firms and consumers .

Applying knowledge and understanding: The aim of this course is to provide students the ability to manage simple mathematical models about both firm's strategic behavior and consumers.

Making Judgements: Students will be able to analyse markets and economic agents behavior in an autonomous and critical way.

Communication skills: Students will be able to represents formally and with mathematical rigor real strategic contexts and problems concerning firm and consumer behavior.

Learning skills: At the end of the course, students will be able to develop and mange simple models to study markets and the strategic behavior of both firms and consumers



Teacher's Profile

courseProgram

Chap. 1 Introduction to microeconomics
Chap. 2 Demand and supply
Chap. 3 Preferences of consumer and utility
Chap. 4 Consumer choice
Chap. 5 The theory of demand
Chap. 6 The theory of production
Chap. 7 Costs minimization
Chap. 8 Cost curves
Chap. 9 Perfect competition
Chap. 10 Perfect competition: applications
Chap. 11 Monopoly
Chap. 13 Game theory
Chap. 14 Oligopoly
Chap. 15 Risk and information
Chap. 16 General equilibrium theory
Chap. 17 Externalities and public goods

examMode

The written test consists of a minimum of three questions (theory and exercises). During the course we will carry out simulations of the exam.

books

Besanko D.A., Braeutigam R.R. (2016) Microeconomia. Mc Graw Hill.

mode

Lectures. Exercises are carried out during the lectures

classRoomMode

Lectures. Exercises are carried out during the lectures

bibliography

Besanko D.A., Braeutigam R.R. (2016) Microeconomia. Mc Graw Hill.

13635 - BUSINESS LAW

MICHELE SALVATORE DESARIO

Second Semester 8IUS/04ITA

Learning objectives

The object of the course is the achievement, by the student, of a basic but sufficient knowledge concerning the set of instruments at disposal for goimg on the economic activity, having attention for the principal rules related to the various markets where this is possible.
1. knowledge and comprehension: The object is to let the student have a knowledge and comprehension sufficient for the use of the general system of the commercial law.
2. knowledge and applied comprehension: the desire is that the student, at the end of the course, manages the fundamental institutes, also with cases relting with the practice.
3. judgement autonomy: at the end of the course, the student will move free and without prejudice for the solution of the advanced questions.
4. Fluent speech: the object is the student will able to manage the general notions and concepts achieved.
5.achiving capacity: at the end of the couse, the student will be able to increase his achiving capacity regarding the rules of law.

Teacher's Profile

courseProgram

An historical perspective.
The notion of enterprise.
The available forms: partnerships and corporations.
The various types of companies and their disciplines.
The enterprise and accounting.
Unfair competition and antitrust.
The financial market.
The extraordinary operations.

examMode

The chosen method of assessment consists of an oral exam.
In the oral examination, the candidate will be required to answer no less than three questions, diversified and non-monothematic, aimed at testing knowledge and understanding of the topics covered in the course syllabus.
The exam marks are expressed in thirtieths; minimum mark to pass the exam is 18; the highest mark is represented by 30 cum laude.

books

any university textbook of your choice.

La gestione delegata nelle società di capitali. M. DESARIO, Cacucci editore, 2007

classRoomMode

Optional attendance.

bibliography

See textbooks

15777 - QUANTITATIVE ASSESSMENT

GIUSEPPE IANNIELLO

Second Semester 8SECS-P/07ITA

Learning objectives

The purpose of this course is to provide an overview about the preparation of the financial statements. In particular, it is intended to provide students with the knowledge for constructing financial statements using civil code regulation and accounting standards.
1) Knowledge and understanding Know the accounting tools for recording transactions double entry accounting method, for apply accounting standards and for drawing up financial statements. 2) Ability to record business operations and identify effects in firm’s financial position and performance of operations. 3) Autonomy of Judgment To be able to apply accounting standard independently and in accordance with the true and fair view principle. 4) Communication skills Ability to express in a short way the effects of business operations of firm’s financial and economic performance. 5) Ability to learn Ability to detect, evaluate and represent business operations in order to prepare an annual report.

Teacher's Profile

courseProgram

Part I - Recalls to double entry accounting model. Recording of main business operations. Part II – Accounting standard and civil code regulation about financial statements. Part III – Reference to national and international financial reporting standard (framing of underlying concepts). Part IV - The management report (narrative reporting) and the cash flow statement.

examMode

Open questions and problems on topics included in the program. On average there are four problems that requires recording, valuations, representation in financial statements and comments on accounting standard applied on the assets, liabilities, equity, revenues and costs and narrative information included in annual financial report. The written exam lasts about 75 minutes. The minimun points to pass the exam is 18/30.

books

Textbook will be available for spring 2025

mode

Lectures and case studies

classRoomMode

Attending classes is recommended but not mandatory

bibliography

Italian accounting standards (OIC)

SUBJECTSEMESTERCFUSSDLANGUAGE
13757 - BUSINESS PLANNING AND CONTROL

LUIGI FICI

First Semester 8SECS-P/07ITA

Learning objectives

The aim of the course is to raise awareness of the role of "Planning and Management Control" within the enterprise system.
After highlighting the links between planning and strategic planning, the course will focus on the management control process and the tools it employs. The aim of the course is to deepen the knowledge of the most innovative tools for the management to control the company.
In particular, we will take care of the process of developing the company's budget, analyzing costs for decision-making purposes, and reporting.
Each topic will be accompanied by the presentation of numerous business cases and group discussions.

1) Knowledge understanding: to know the main issues and tools of business planning and control.
2) Applied knowledge and understanding: to know and be able to apply the acquired knowledge to different business realities.
3) Making judgement: to be able to evaluate and express judgements on the dynamics of planning and control and company cost analysis.
4) Communication skills: to be able to communicate, debate and critically comment on what has been learnt in the classroom through cross-cutting links between different topics.
5) Learning skills: ability to understand and use the notions acquired, integrating them also with the notions learned in other courses, in order to appreciate the transversality of some programming and control competences.

Teacher's Profile

courseProgram

MANAGEMENT CONTROL
1. The meaning of management control
2. Strategic planning, programming and control
3. The elements of the control system
4. Management control, directional control, strategic control
5. The actors involved in the planning and control process
6. The requirements of the management control system
7. The "views" of the control system
8. The management control required by the Stock Exchange Regulations

THE REQUIREMENTS OF THE CONTROL SYSTEM
ORGANISATIONAL VARIABLES
1. The relationship between organisation and management control
2. The definition of the plan of responsibility centres
3. Types of responsibility centres
4. Parametric cost centres and discretionary cost centres
5. Production cost centres and structure cost centres
6. Cross responsibility centres
7. Functions and organisational position of the controller

THE ASSUMPTIONS OF THE CONTROL SYSTEM
TECHNICAL AND ACCOUNTING INFORMATION TOOLS
1. The information tools available to management control
2. Analytical accounting for management control
3. Cost classification for management control
4. The definition of the objects of analytical accounting
5. Cost management for management control

THE BUDGET
1. The concept of budget and its main characteristics
2. The functions of the budget
3. The conditions for a proper functioning of the budgeting process
4. The budgeting process
4.1. The temporal process of budgeting
4.2. The logical process of budgeting
5. Budgets by responsibility centre
6. The definition of budget objectives

SECTORAL AND INTER-SECTORAL BUDGETS
1. The commercial budget
2. The sales budget
3. The definition of sales quantities
4. The definition of sales prices
4.1. The definition of sales prices: Full Costing
4.2. Definition of sales prices: Direct Costing
5. Determining the most advantageous sales mix
6. The commercial cost budget
7. The production budget
8. The procurement budget
9. The central structures budget
10. The investment budget
11. The staff budget

THE GENERAL BUDGET
1. Consolidating individual budgets
2. The economic budget
3. Economic budget models
3.1. The value-added economic budget
3.2. Cost of sales budgeting
3.3. The contribution margin budget
4. The financial budget
4.1. The sources/uses budget
4.2. The cash budget
5. The assets budget

REPORTING
1. The reporting system
2. Types of reporting
3. The analysis of deviations
4. The commercial variance
5. The production cost variance
5.1. The raw material variance
5.2. The variance of direct labour
6. The variance of other fixed costs

examMode

The test consists of oral questions relating to the programme.
The questions will be four and will concern organizational variables, sectoral budgets, general budgets, variances.

books

Luigi Fici, Programmazione e Controllo, Cedam, 2008

classRoomMode

Class attendance is not mandatory

bibliography

Luigi Fici, Programmazione e Controllo, Cedam, 2008

- -- -
POLITICAL ECONOMICS

GIACOMO BRANCA

8SECS-P/02ita

Learning objectives

The course will provide the students with basic knowledge of economic policy.

1) Knowledge and understanding: the course provides students with theory and applied knowledge of economic policy.
2) Applying knowledge and understanding: the student should be able to apply knowledge and methods to interpret problems related to the equilibrium of the economic systems.
3) Autonomy of judgment (making judgments): the student is encouraged to improve their preparation through active participation in the courses and develop critical judgment capacity in the subject.
4) Communication skills: the student should develop the capacity to explain (both orally and in writing) the course subjects.
5) Ability to learn (learning skills): the student at the end of the course should be able to read an economic policy paper and understand its basic contents.

Teacher's Profile

courseProgram

1. Economic policy and its objectives
a. Economic policy and conflict
b. The normative theory of economic policy
c. Foundations of welfare economics
d. The identification of collective objectives according to the ‘new welfare economics’
e. Micro- and macro-economic objectives
2. Microeconomic policies to correct market failures
a. Market power
b. Antitrust policies
c. Externalities
d. Public goods
e. Merit/demerit goods and information asymmetries
3. Redistributive policies
a. Income distribution and social welfare
b. The welfare state
c. Regional policies
4. Macroeconomic policies
a. Macroeconomic disequilibrium regimes
b. Basic models for macroeconomic analysis
c. Fiscal policy
d. Monetary policy
e. The Phillips curve and labor policies
f. The balance of payments and exchange rates
g. The Effects of Macroeconomic Policies in an Open Economy: The IS-LM-BP Model

examMode

• Given the specific purposes of the discipline and the respective educational objectives, the most appropriate method of learning assessment is the written exam.
• The aforementioned consists of a part composed of closed-ended questions, aimed at understanding the breadth of the student's knowledge, and a part with open-ended questions, which provide adequate information on the student's ability to process and analyze economic phenomena through the tools provided in class.
• This exam method allows for the investigation of "knowledge" and "know-how" (Dublin Descriptors 1 and 2), as well as the student's mastery of language and clarity of presentation.
• The details of the exam methods are available on the Moodle platform (see exam example)
• The exam methods are the same for attending and non-attending students.

books

Cellini R., Economic Policy: Introduction to Fundamental Models. Third edition. McGraw Hill, 2019. Chapters: 1-8 (excluding the mathematical proofs on externalities and the Coase theorem); 10 (sections 10.1 and 10.2); 11-13; 15-17; 18 (sections 18.1-18.4); 19 (sections 19.1-19.3 and 19.5); 21 (sections 21.1, 21.4, 21.7); 23 (excluding the mathematical proof of the Marshall-Lerner condition); 24 (excluding section 24.6).

classRoomMode

Recommended

bibliography

See textbooks

- -- -
BUSINESS ADMINISTRATION

ALESSIO MARIA BRACCINI

8SECS-P/10ita

Learning objectives

Course objective
The course aims at transferring to students theoretical and practical pieces of knowledge on business organizations, on their design, and on the management of their change.

Expected results
Knowledge and understanding: identify the main structural and contextual elements of a business organization
Applying knowledge and understanding: capability to apply the theoretical knowledge to the analysis of real life situations
Making judgements: capability of making judgements and assessments on organizational problems and organizational variables in real life situations; capability to comprehend organizational problems and to formulate hypotheses for actions suitable for their management
Communication skills: capability to describe the theoretical knowledge acquired, to illustrate the results of analysis and assessments of organizational problems, and of the suggested managerial actions
Learning skills: capability to identify organizational variables and dynamics underpinning a real life problem

Teacher's Profile

courseProgram

The course tackles the main structural and contextual dimension of a business organization and it is structured in four parts.
In the first part students are introduced to basic theoretical elements necessary to interpret and understand business organizations.
In the second part students are introduced to the basic principles of organizational design, and on the structural and contextual aspects which are affected by the design process.
The third part focuses on the analysis of the main individual and groups dynamics related to decision making and also addresses the impact of technology usage and organizational culture.
The fourth part focuses on the analysis of organizational change.

examMode

The exam will verify whether the students acquired the theoretical concepts in the syllabus and if they develop adequate analytical skills to analyze existing organizations and the related phenomena.

For students attending the course, the exam will be composed by (i) the grade of the assessment report of a real-life organization (group grade), (ii) the grade on three questions on theoretical concepts used to analyze the chosen organization and the related organizational problems.

For students not attending the course, the exam will be composed by (i) six questions on existing theories in the syllabus of the course, (ii) two out of these questions will be related to real-life cases.

books

The main study book for the exam is:
- JONES G. R., Organizational Theory, Design And Change, Pearson 2017.

mode

Face to face teaching in classroom with real-time broadcasting on Zoom

classRoomMode

The course will adopt a didactic methodology suited to stimulate the active participation of students. Students will be divided into groups (autonomously formed) and will discuss during the classes business cases taken from the book or proposed by the professor. Each group will also perform an organizational assessment on a company of own choice which will lead to the production of a group paper that will be evaluated by the professor.

During the classes further teaching and study material (websites, cases, books, papers) could be provided by the professor.

bibliography

DAFT R. L., MURPHY J., WILLMOTT H. Organizational Theory and Design: an International Perspective, Cengage Learning EMEA, 2017.
SIMON, H., Administrative Behavior: A study of Decision-Making, Free Pr, 1997
THOMPSON J. D., L'azione organizzativa, Torino, ISEDI, 1994.
MINTZBERG H., La progettazione dell'organizzazione aziendale, Bologna, Mulino, 1996.

TECNOLOGIA, INNOVAZIONE, QUALITA'

ALESSANDRO RUGGIERI

8SECS-P/13ita

Learning objectives

The course provides the basis for successful management of the main management and technical profiles associated with new technologies, technological innovation and quality.
SUMMARY OF TOPICS
1) The management: strategic management; global competitiveness; the socio-economic and technological; resources and competitive advantage; strategies for entrepreneurship and innovation (prof. Silvestri 12 h).
2) Technologies: new technologies and their impact on economic, social and environmental; applications of new technologies to the production processes; technology and organization of production: from Taylorism to Fordism to Toyotism; organizational models (prof. Ruggieri 12h).
3) Technological innovation and quality: the origins of technological innovation; sources of innovation; forms and models of innovation; technology cycles; strategic innovation (prof. Silvestri 12h).
4) The production processes: the production process; the types of production processes; productivity; logical push and pull; Just in Time; lean production; models of production management and human resources (Prof. Ruggieri 12h).

Teacher's Profile

courseProgram

The course provides the basis for successful management of the main management and technical profiles associated with new technologies, technological innovation and quality.
SUMMARY OF TOPICS
1) The management: strategic management; global competitiveness; the socio-economic and technological; resources and competitive advantage; strategies for entrepreneurship and innovation (prof. Silvestri 12 h).
2) Technologies: new technologies and their impact on economic, social and environmental; applications of new technologies to the production processes; technology and organization of production: from Taylorism to Fordism to Toyotism; organizational models (prof. Ruggieri 12h).
3) Technological innovation and quality: the origins of technological innovation; sources of innovation; forms and models of innovation; technology cycles; strategic innovation (prof. Silvestri 12h).
4) The production processes: the production process; the types of production processes; productivity; logical push and pull; Just in Time; lean production; models of production management and human resources (Prof. Ruggieri 12h).

examMode

The written test aims to assess knowledge of theoretical models and concepts related to innovation quality and technology explained in class.
The writing is based on three open questions, one for innovation, one for quality and one for the topic of technology. The time for the development of the test is 1h. Each question is assigned a maximum score of 10 points for a total of 30 points.
Attending students, on the other hand, will be evaluated based on the development of an individual project aimed at verifying, through the study of a practical case, the concepts present in the classroom, such as innovation, technology and quality. The Project assessment has a Maximum score of 28. The final grade is then supplemented with a question on the oral test designed to test the students' knowledge of the main topics presented in the classroom.

books

Chiacchierini (2003) Tecnologia e Produzione. Cedam
Slides of professors

mode

The course includes lectures, case studies and seminars

classRoomMode

Attendance to the course is optional

bibliography

Chiacchierini (2003) Tecnologia e Produzione. Cedam
Material provided by the teacher which will be made available on the moodle page of the course

Teacher's Profile

courseProgram

The course provides the basis for successfully managing the central management and technical profiles associated with new technologies, technological innovation and quality.
SUMMARY OF TOPICS
1) The management: strategic management; global competitiveness; the socio-economic and technological; resources and competitive advantage; strategies for entrepreneurship and innovation (prof. Silvestri 12 h).
2) Technologies: new technologies and their impact on economic, social and environmental; applications of new technologies to the production processes; technology and organization of production: from Taylorism to Fordism to Toyotism; organizational models (prof. Ruggieri 12h).
3) Technological innovation and quality: the origins of technological innovation; sources of innovation; forms and models of innovation; technology cycles; strategic innovation (prof. Silvestri 12h).
4) The production processes: the production process; the types of production processes; productivity; logical push and pull; Just in Time; lean production; models of production management and human resources (Prof. Ruggieri 12h).

examMode

The written test assesses knowledge of theoretical models and concepts related to innovation quality and technology explained in class.
The writing is based on three open questions: one for innovation, one for quality and one for the topic of technology. The time for the development of the test is 1h. Each question is assigned a maximum score of 10 points for a total of 30 points.
On the other hand, attending students will be evaluated based on the development of an individual project aimed at verifying, through the study of a practical case, the concepts present in the classroom, such as innovation, technology and quality. The Project assessment has a Maximum score of 28. The final grade is then supplemented with a question on the oral test designed to test the students' knowledge of the main topics presented in the classroom.

books

Chiacchierini (2003) Tecnologia e Produzione. Cedam
Slides of professors

mode

The course includes lectures, case studies and seminars

classRoomMode

Attendance at the course is optional

bibliography

see textbooks

- -- -
SCIENCE IN FINANCE

MAURO MARE'

8SECS-P/03ita
18557 - M

ILARIA BENEDETTI

Second Semester 8SECS-S/03ita

Learning objectives

The course in Statistical Methods for Economic Analysis aims to provide students with a solid understanding of fundamental statistical principles and their applications in economics and business contexts. The educational objectives include acquiring skills in analyzing and interpreting economic and business data using appropriate statistical techniques. Students also learn to use common statistical software to conduct analyses and present results clearly and accurately. Additionally, the course aims to help students understand the practical applications of statistical methods in the business economics field, preparing them for both further advanced studies and entry into the workforce, where statistical skills are often required for market analysis, financial forecasting, and business decision-making. In essence, the course equips students with the necessary tools to tackle analytical challenges and interpret economic data competently and insightfully.

Teacher's Profile

courseProgram

1. AVAILABILITY AND PRODUCTION OF STATISTICAL INFORMATION FOR ECONOMIC PURPOSES
a. Definition of Economic Statistics
b. Quality of the statistical information
c. Sources of Statistical information
d. Primary and secondary data sources
e. Sampling design methods and applications
f. Questionnaire
g. Italians survey on household consumption and market labour

2. STATISTICAL ANALYSIS OF ECONOMIC REPORTS
a. Hypothesis Testing
b. Test on one mean , proportion and variance
c. Test on two means and two proportions
d. Analysis of Variance
e. Correlation and Regression
f. Linear regression
g. Multiple regression

3. INTERPRETATION AND COMPARISON OF DATA REFERRED TO ECONOMIC-BUSINESS PHENOMENA
a. Statistical reports.
b. The construction of index numbers.
c. Simple index numbers and complex index numbers.
d. Some index numbers published by ISTAT.
e. Interpretation of synthetic indexes and breakdown of changes over time.

examMode

Written and oral examination.
The written examination consists of two practical exercises and one theoretical exercise to be completed in 60 minutes.
The use of a calculator and statistical tables is permitted.
The oral test will take place following the written test. Only those students who score sufficiently well in the written test will be admitted to the oral test.

books

Materials provided by the instructor during the course
• Introduzione all'econometria, Stock Watson (Pearson)
• Statistica per le decisioni aziendali - 2/Ed. – Pearson Autori: Luigi Biggeri - Matilde Bini - Alessandra Coli - Laura Grassini - Mauro Maltagliati

mode


Lectures with the aid of material provided by the teacher, attendance is not compulsory

classRoomMode

Lectures with the aid of material provided by the teacher, attendance is not compulsory

bibliography

• Introduzione all'econometria, Stock Watson (Pearson)
• Statistica per le decisioni aziendali - 2/Ed. – Pearson Autori: Luigi Biggeri - Matilde Bini - Alessandra Coli - Laura Grassini - Mauro Maltagliati

- Statistica per le decisioni economico-aziendali , Apogeo
Anderson David, Sweeney Dennis, Williams Thomas.

13804 - FINAL EXAMINATION

Second Semester 4ita
13736 - BANKING LAW

MICHELE SALVATORE DESARIO

Second Semester 8IUS/04ita

Learning objectives

The object of the course is the achivement by the student of a basic but sufficient knowledge of the bank organization and the main contracts with which it creates its relations with the clients.
1. knowledge and comprehension: The object is to let the student have a knowledge and comprehension sufficient for the use of the general system of the banking law.
2. knowledge and applied comprehension: the desire is that the student, at the end of the course, manages the fundamental institutes, also with cases relting with the practice.
3. judgement autonomy: at the end of the course, the student will move free and without prejudice for the solution of the advanced questions.
4. Fluent speech: the object is the student will able to manage the general notions and concepts achieved.
5.achiving capacity: at the end of the couse, the student will be able to increase his achiving capacity regarding the rules of law.

Teacher's Profile

courseProgram

1. The bank and its organization.
1.1. Historical development of the banking system.
1.2 The typical banking activity.
1.3 The banks' "other" activities.
1.4. The bank and its organization.
1.5. Banks and other financial intermediaries.
2. Public controls over banks.
2.1. The purposes of public controls over banks.
2.2. The Single Supervisory Mechanism (SSM) in the european banking union.
2.3. National and supranational authorities, and the division of responsibilities between them.
2.4. Supervision of banks: regulatory supervision; information supervision; inspection supervision.
2.5. The authorization to conduct banking business. Shareholdings in banks. The requirements of corporate executives. Banking corporate governance.
2.6. The discipline of bank crisis prevention and management.
3. The main contracts and consumer regulations.
3.1. The sources of the regulation of banking contracts.
3.2. The regulation of transparency of contract terms and conditions and relationships with customers.
3.3. Consumer loans.
3.4. Current account and bank account.
3.5. The bank deposit.
3.6. The loan agreement. The opening of credit. The bank advance. The bank discount. The bank guarantees.
3.7. The "new" contracts: leasing, factoring, derivatives.

examMode

The chosen method of assessment consists of an oral exam.
In the oral examination, the candidate will be required to answer no less than three questions, diversified and non-monothematic, aimed at testing knowledge and understanding of the topics covered in the course syllabus.
The exam marks are expressed in thirtieths; minimum mark to pass the exam is 18; the highest mark is represented by 30 cum laude.

books

Any university textbook chosen by the student, which should be read in addition to the necessary consultation of the relevant legal provisions (and specifically the Testo unico delle leggi in materia bancaria e creditizia and the Codice civile).
Recommended texts are, for example, C. BRESCIA MORRA, Il diritto delle banche. Le regole dell’attività, il Mulino, latest edition; P. FERRO-LUZZI, Lezioni di diritto bancario, Vol. I: Parte generale, Giappichelli, latest edition; F. CAPRIGLIONE (a cura di), Manuale di diritto bancario e finanziario, Wolters Kluwer-Cedam, latest edition; and for the part concerning contracts, G. FERRI, Manuale di diritto commerciale, a cura di C. Angelici e G.B. Ferri, Utet, latest edition, oppure G.F. CAMPOBASSO, Diritto commerciale. 3. Contratti. Titoli di credito. Procedure concorsuali, Utet, latest edition.

mode

Frontal lessons.

classRoomMode

Optional attendance.

bibliography

See textbooks

- -- -
RAW MATERIALS AND ENERGY RESOURCES

STEFANO POPONI

8SECS-P/13ita

Learning objectives

The course deals with the main aspects related to the management of natural resources and energy resources.
Particular attention is paid to the general aspects of sustainability and sustainable development paradigms, to the use of renewable and non-renewable resources, as well as to the reference market.
Therefore, the expected learning outcomes are:
Knowledge and understanding:
The student will have acquired the knowledge and the ability to understand the fundamental principles related to the management of raw materials, natural and energy resources
Application of knowledge
The student will be able to use knowledge to understand the systems and interconnections between the concepts of commodities, natural and energy resources and their associated use value and market dynamics.
Ability to draw conclusions
The student will be able to evaluate the use and exchange of raw materials in the international context
He will have the ability to analyze the dynamics of the international MP market with respect to the main resources available.
Communication skills
The student will be able to describe and hold conversations on production contexts and the strategic use of raw materials and energy resources.
Ability to learn
The student will be able to adequately use the knowledge acquired for the study, market analysis, and will be able to understand the implications of the scarcity of resources.

Teacher's Profile

courseProgram

1- Evolution of the approach to the environmental problem, from sustainable development to the circular economy
2- Energy raw materials: non-renewable energy sources: coal, oil, natural gas, nuclear power.
3- Energy raw materials: renewable energy sources: solar energy, wind energy, geothermal energy, hydroelectric energy, biomass.
4- Non-energy mineral raw materials
5- International trade and the quality of goods: outline of the main production chains, the reference markets, customs operations, the quality of goods and products, standardization and certification systems.
6- Case studies: seminars, guided tours, participation in conferences, study days or practical exercises can be organized during the course.

examMode

The oral test consists of a discussion aimed at ascertaining the student's level of preparation. The discussion is based on a series of questions, which may be theoretical or applied in nature, covering the entire didactic program. The student's answers will be evaluated, in addition to the congruity of the contents, on the basis of the ability to re-elaborate, apply and present the topics covered during the course with language properties.

books

Material provided by the teacher which will be made available on the teaching moodle page

mode

Lectures and seminars

classRoomMode

The optional attendance

bibliography

Materie Prime, energia e ambiente. 2013. Carlo Amendola, Rita Jirillo.

EUROPEAN INTEGRATION ECONOMY AND POLICY

ALESSANDRO SORRENTINO

8AGR/01ita

Learning objectives

The course of economics and policy of European integration aims to evaluate, on the basis of the knowledge of the mechanisms of the market economy, the justifications, the objectives, the criteria and the tools that have guided the long and difficult process of European integration. The course therefore aims to provide some tools that can help students to understand the role of the new European subject, both in influencing the national policies of member countries, as in expressing common policies.

Dublin Descriptors
1. KNOWLEDGE AND UNDERSTANDING
The course aims to provide basic theoretical and methodological knowledge in order to allow the student to understand independently on the basis of knowledge of the mechanisms of the market economy, the justifications, objectives, criteria and tools they have led the long and troubled process of European integration. This knowledge will be acquired mainly through lectures, the reading of targeted texts and participation in thematic in-depth seminars.

2. ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING
The student must be able to apply the methodological and theoretical knowledge acquired, thus acquiring the ability: a) to evaluate the assumptions of the policies implemented at the European level and; b) to formulate, on the basis of the incentive structure offered by the market and policies, innovative projects in processes and products. These specific skills will be developed above all through the examination of strategic documents, statistical data and the debate in the classroom.

3. AUTONOMY OF JUDGMENT
The autonomy of judgment will derive from the technical mastery of the tools, and from the understanding of the reasons that make different approaches bearer of different solutions in different contexts. This is built through lessons that encourage reasoned discussion with students and group work that stimulates discussion.

4. COMMUNICATION SKILLS
The student should acquire the ability to expose and present the problems and topics covered by the course with mastery of language and adequate analytical skills. The exercises focused on critical reading and interpretation of official documents and statistical data will aim precisely at implementing this skill.

Teacher's Profile

courseProgram

Contents of the course:

1) Recalls of international economics and economic policy (if and where necessary)
- Mechanisms of price formation in the open markets.
- Benefits of international trade.
- Macroeconomic equilibrium in the open market.
- Justifications for public intervention in the economy

2) Historical, institutional and economic aspects of the European integration process.
- Dynamics of European integration: convergences and difficulties.
- Constitutional changes: since the Treaty of Rome to the present.
- Institutional structure: actors and decision-making.
- Financial framework and European Union (EU) budget.

3) The economics of European integration.
- Forms of economic integration: definitory aspects.
- Theories of economic integration (Customs Union, Single Market).
- Optimum currency areas and monetary integration in the EU.
- The path towards European integration: since the customs union to the single currency

4) The common policies in the European Union.
- Common Agricultural Policy.
- European Central Bank and monetary policy.
- Regional and cohesion policy.
- Competition policy.

examMode

The evaluation system will work on the basis of three tools:
• constant monitoring of the student's active participation throughout the course (for attending students only);
• oral interview;
• self evaluation.

books

Textbooks for students:
- Tutta la documentazione disponibile sulla piattaforma Moodle
- Baldwin R., Wyplosz C., L’Economia dell’Unione Europea: storia, istituzioni, mercati e politiche, Hoepli Editore, Milano 2005. (esclusi cap. 10, 16 e 17) oppure Senior Nello S., Politica Economica nell'Unione Europea, Mc Graw Hill, Milano 2016 (esclusi Cap. 6, 7, 14 e 16)
- Borchardt K.D., Ordinamento giuridico della UE, estratto disponibile sulla piattaforma Moodle.
- Scoppola M. Appunti sulla teoria dell’integrazione economica, dispensa disponibile sulla piattaforma Moodle.
- Sorrentino A., Lezioni su Bilancio dell’UE e sviluppo delle politiche comunitarie, slides disponibili sulla piattaforma Moodle.
- Sorrentino A, De Simone E., Sviluppo, crisi e riforma della Politica Agricola Comunitaria, dispensa disponibile sulla piattaforma Moodle.
- Commissione europea, Una proposta nuova per l’Europa: la dichiarazione di Schuman, 1950-2000, Doc. europea, Bruxelles 2000; documento disponibile sulla piattaforma Moodle.
- Commissione europea, Come funziona l’Unione Europea, Doc. europea, Bruxelles 2013; disponibile sulla piattaforma Moodle.
- Commissione europea, Il bilancio dell’UE in sintesi, Doc. europea; Bruxelles 2015; disponibile sulla piattaforma Moodle.
- European Commission, The EU’s 2021-2027 long-term Budget and NextGenerationEU, Doc. europea, Luxenbourg 2021. Documento disponibile sulla piattaforma Moodle

mode

Lectures and Exercises

classRoomMode

Attendance, although optional, is strongly recommended

bibliography

b) Altre indicazioni bibliografiche e di documentazione consigliate
- Borchardt K.D., L’ABC del Diritto dell’Unione Europea, Commissione europea; Bruxelles 2011; disponibile in Internet:
http://bookshop.europa.eu/it/the-abc-of-european-union-law-pbOA8107147/
- Padoa Schioppa, Europa, forza gentile, Il Mulino, Bologna 2001
- Viesti G., Prota F., Le politiche regionali dell’Unione Europea, Il Mulino 2004.

Sitografia:
- http://europa.eu/
- http://ec.europa.eu/index_it.htm
- http://www.europarl.europa.eu/
- http://www.consilium.europa.eu/

SOCIAL STATISTICS8SECS-S/05ita

Learning objectives

The course enables students to acquire knowledge on the methods of measuring and quantifying socio-demographic phenomena as a knowledge tool to support decision-making, to define and interpret subjective and objective indicators, and to know how to carry out all the phases of a quantitative survey.
The exercises will be carried out on real data with the aid of ad hoc statistical software (I-ranker, google form,..) and will enable students to apply the knowledge acquired. During the course, the methodologies adopted in surveys carried out by ISTAT or other bodies producing official statistics will be analysed.

Learning objectives

The course will provide the students with basic knowledge of economic policy.

1) Knowledge and understanding: the course provides students with theory and applied knowledge of economic policy.
2) Applying knowledge and understanding: the student should be able to apply knowledge and methods to interpret problems related to the equilibrium of the economic systems.
3) Autonomy of judgment (making judgments): the student is encouraged to improve their preparation through active participation in the courses and develop critical judgment capacity in the subject.
4) Communication skills: the student should develop the capacity to explain (both orally and in writing) the course subjects.
5) Ability to learn (learning skills): the student at the end of the course should be able to read an economic policy paper and understand its basic contents.

Teacher's Profile

courseProgram

1. Economic policy and its objectives
a. Economic policy and conflict
b. The normative theory of economic policy
c. Foundations of welfare economics
d. The identification of collective objectives according to the ‘new welfare economics’
e. Micro- and macro-economic objectives
2. Microeconomic policies to correct market failures
a. Market power
b. Antitrust policies
c. Externalities
d. Public goods
e. Merit/demerit goods and information asymmetries
3. Redistributive policies
a. Income distribution and social welfare
b. The welfare state
c. Regional policies
4. Macroeconomic policies
a. Macroeconomic disequilibrium regimes
b. Basic models for macroeconomic analysis
c. Fiscal policy
d. Monetary policy
e. The Phillips curve and labor policies
f. The balance of payments and exchange rates
g. The Effects of Macroeconomic Policies in an Open Economy: The IS-LM-BP Model

examMode

• Given the specific purposes of the discipline and the respective educational objectives, the most appropriate method of learning assessment is the written exam.
• The aforementioned consists of a part composed of closed-ended questions, aimed at understanding the breadth of the student's knowledge, and a part with open-ended questions, which provide adequate information on the student's ability to process and analyze economic phenomena through the tools provided in class.
• This exam method allows for the investigation of "knowledge" and "know-how" (Dublin Descriptors 1 and 2), as well as the student's mastery of language and clarity of presentation.
• The details of the exam methods are available on the Moodle platform (see exam example)
• The exam methods are the same for attending and non-attending students.

books

Cellini R., Economic Policy: Introduction to Fundamental Models. Third edition. McGraw Hill, 2019. Chapters: 1-8 (excluding the mathematical proofs on externalities and the Coase theorem); 10 (sections 10.1 and 10.2); 11-13; 15-17; 18 (sections 18.1-18.4); 19 (sections 19.1-19.3 and 19.5); 21 (sections 21.1, 21.4, 21.7); 23 (excluding the mathematical proof of the Marshall-Lerner condition); 24 (excluding section 24.6).

classRoomMode

Recommended

bibliography

See textbooks

Learning objectives

Course objective
The course aims at transferring to students theoretical and practical pieces of knowledge on business organizations, on their design, and on the management of their change.

Expected results
Knowledge and understanding: identify the main structural and contextual elements of a business organization
Applying knowledge and understanding: capability to apply the theoretical knowledge to the analysis of real life situations
Making judgements: capability of making judgements and assessments on organizational problems and organizational variables in real life situations; capability to comprehend organizational problems and to formulate hypotheses for actions suitable for their management
Communication skills: capability to describe the theoretical knowledge acquired, to illustrate the results of analysis and assessments of organizational problems, and of the suggested managerial actions
Learning skills: capability to identify organizational variables and dynamics underpinning a real life problem

Teacher's Profile

courseProgram

The course tackles the main structural and contextual dimension of a business organization and it is structured in four parts.
In the first part students are introduced to basic theoretical elements necessary to interpret and understand business organizations.
In the second part students are introduced to the basic principles of organizational design, and on the structural and contextual aspects which are affected by the design process.
The third part focuses on the analysis of the main individual and groups dynamics related to decision making and also addresses the impact of technology usage and organizational culture.
The fourth part focuses on the analysis of organizational change.

examMode

The exam will verify whether the students acquired the theoretical concepts in the syllabus and if they develop adequate analytical skills to analyze existing organizations and the related phenomena.

For students attending the course, the exam will be composed by (i) the grade of the assessment report of a real-life organization (group grade), (ii) the grade on three questions on theoretical concepts used to analyze the chosen organization and the related organizational problems.

For students not attending the course, the exam will be composed by (i) six questions on existing theories in the syllabus of the course, (ii) two out of these questions will be related to real-life cases.

books

The main study book for the exam is:
- JONES G. R., Organizational Theory, Design And Change, Pearson 2017.

mode

Face to face teaching in classroom with real-time broadcasting on Zoom

classRoomMode

The course will adopt a didactic methodology suited to stimulate the active participation of students. Students will be divided into groups (autonomously formed) and will discuss during the classes business cases taken from the book or proposed by the professor. Each group will also perform an organizational assessment on a company of own choice which will lead to the production of a group paper that will be evaluated by the professor.

During the classes further teaching and study material (websites, cases, books, papers) could be provided by the professor.

bibliography

DAFT R. L., MURPHY J., WILLMOTT H. Organizational Theory and Design: an International Perspective, Cengage Learning EMEA, 2017.
SIMON, H., Administrative Behavior: A study of Decision-Making, Free Pr, 1997
THOMPSON J. D., L'azione organizzativa, Torino, ISEDI, 1994.
MINTZBERG H., La progettazione dell'organizzazione aziendale, Bologna, Mulino, 1996.

Learning objectives

The course provides the basis for successful management of the main management and technical profiles associated with new technologies, technological innovation and quality.
SUMMARY OF TOPICS
1) The management: strategic management; global competitiveness; the socio-economic and technological; resources and competitive advantage; strategies for entrepreneurship and innovation (prof. Silvestri 12 h).
2) Technologies: new technologies and their impact on economic, social and environmental; applications of new technologies to the production processes; technology and organization of production: from Taylorism to Fordism to Toyotism; organizational models (prof. Ruggieri 12h).
3) Technological innovation and quality: the origins of technological innovation; sources of innovation; forms and models of innovation; technology cycles; strategic innovation (prof. Silvestri 12h).
4) The production processes: the production process; the types of production processes; productivity; logical push and pull; Just in Time; lean production; models of production management and human resources (Prof. Ruggieri 12h).

Teacher's Profile

courseProgram

The course provides the basis for successful management of the main management and technical profiles associated with new technologies, technological innovation and quality.
SUMMARY OF TOPICS
1) The management: strategic management; global competitiveness; the socio-economic and technological; resources and competitive advantage; strategies for entrepreneurship and innovation (prof. Silvestri 12 h).
2) Technologies: new technologies and their impact on economic, social and environmental; applications of new technologies to the production processes; technology and organization of production: from Taylorism to Fordism to Toyotism; organizational models (prof. Ruggieri 12h).
3) Technological innovation and quality: the origins of technological innovation; sources of innovation; forms and models of innovation; technology cycles; strategic innovation (prof. Silvestri 12h).
4) The production processes: the production process; the types of production processes; productivity; logical push and pull; Just in Time; lean production; models of production management and human resources (Prof. Ruggieri 12h).

examMode

The written test aims to assess knowledge of theoretical models and concepts related to innovation quality and technology explained in class.
The writing is based on three open questions, one for innovation, one for quality and one for the topic of technology. The time for the development of the test is 1h. Each question is assigned a maximum score of 10 points for a total of 30 points.
Attending students, on the other hand, will be evaluated based on the development of an individual project aimed at verifying, through the study of a practical case, the concepts present in the classroom, such as innovation, technology and quality. The Project assessment has a Maximum score of 28. The final grade is then supplemented with a question on the oral test designed to test the students' knowledge of the main topics presented in the classroom.

books

Chiacchierini (2003) Tecnologia e Produzione. Cedam
Slides of professors

mode

The course includes lectures, case studies and seminars

classRoomMode

Attendance to the course is optional

bibliography

Chiacchierini (2003) Tecnologia e Produzione. Cedam
Material provided by the teacher which will be made available on the moodle page of the course

Teacher's Profile

courseProgram

The course provides the basis for successfully managing the central management and technical profiles associated with new technologies, technological innovation and quality.
SUMMARY OF TOPICS
1) The management: strategic management; global competitiveness; the socio-economic and technological; resources and competitive advantage; strategies for entrepreneurship and innovation (prof. Silvestri 12 h).
2) Technologies: new technologies and their impact on economic, social and environmental; applications of new technologies to the production processes; technology and organization of production: from Taylorism to Fordism to Toyotism; organizational models (prof. Ruggieri 12h).
3) Technological innovation and quality: the origins of technological innovation; sources of innovation; forms and models of innovation; technology cycles; strategic innovation (prof. Silvestri 12h).
4) The production processes: the production process; the types of production processes; productivity; logical push and pull; Just in Time; lean production; models of production management and human resources (Prof. Ruggieri 12h).

examMode

The written test assesses knowledge of theoretical models and concepts related to innovation quality and technology explained in class.
The writing is based on three open questions: one for innovation, one for quality and one for the topic of technology. The time for the development of the test is 1h. Each question is assigned a maximum score of 10 points for a total of 30 points.
On the other hand, attending students will be evaluated based on the development of an individual project aimed at verifying, through the study of a practical case, the concepts present in the classroom, such as innovation, technology and quality. The Project assessment has a Maximum score of 28. The final grade is then supplemented with a question on the oral test designed to test the students' knowledge of the main topics presented in the classroom.

books

Chiacchierini (2003) Tecnologia e Produzione. Cedam
Slides of professors

mode

The course includes lectures, case studies and seminars

classRoomMode

Attendance at the course is optional

bibliography

see textbooks

Learning objectives

The course deals with the main aspects related to the management of natural resources and energy resources.
Particular attention is paid to the general aspects of sustainability and sustainable development paradigms, to the use of renewable and non-renewable resources, as well as to the reference market.
Therefore, the expected learning outcomes are:
Knowledge and understanding:
The student will have acquired the knowledge and the ability to understand the fundamental principles related to the management of raw materials, natural and energy resources
Application of knowledge
The student will be able to use knowledge to understand the systems and interconnections between the concepts of commodities, natural and energy resources and their associated use value and market dynamics.
Ability to draw conclusions
The student will be able to evaluate the use and exchange of raw materials in the international context
He will have the ability to analyze the dynamics of the international MP market with respect to the main resources available.
Communication skills
The student will be able to describe and hold conversations on production contexts and the strategic use of raw materials and energy resources.
Ability to learn
The student will be able to adequately use the knowledge acquired for the study, market analysis, and will be able to understand the implications of the scarcity of resources.

Teacher's Profile

courseProgram

1- Evolution of the approach to the environmental problem, from sustainable development to the circular economy
2- Energy raw materials: non-renewable energy sources: coal, oil, natural gas, nuclear power.
3- Energy raw materials: renewable energy sources: solar energy, wind energy, geothermal energy, hydroelectric energy, biomass.
4- Non-energy mineral raw materials
5- International trade and the quality of goods: outline of the main production chains, the reference markets, customs operations, the quality of goods and products, standardization and certification systems.
6- Case studies: seminars, guided tours, participation in conferences, study days or practical exercises can be organized during the course.

examMode

The oral test consists of a discussion aimed at ascertaining the student's level of preparation. The discussion is based on a series of questions, which may be theoretical or applied in nature, covering the entire didactic program. The student's answers will be evaluated, in addition to the congruity of the contents, on the basis of the ability to re-elaborate, apply and present the topics covered during the course with language properties.

books

Material provided by the teacher which will be made available on the teaching moodle page

mode

Lectures and seminars

classRoomMode

The optional attendance

bibliography

Materie Prime, energia e ambiente. 2013. Carlo Amendola, Rita Jirillo.

Learning objectives

The course of economics and policy of European integration aims to evaluate, on the basis of the knowledge of the mechanisms of the market economy, the justifications, the objectives, the criteria and the tools that have guided the long and difficult process of European integration. The course therefore aims to provide some tools that can help students to understand the role of the new European subject, both in influencing the national policies of member countries, as in expressing common policies.

Dublin Descriptors
1. KNOWLEDGE AND UNDERSTANDING
The course aims to provide basic theoretical and methodological knowledge in order to allow the student to understand independently on the basis of knowledge of the mechanisms of the market economy, the justifications, objectives, criteria and tools they have led the long and troubled process of European integration. This knowledge will be acquired mainly through lectures, the reading of targeted texts and participation in thematic in-depth seminars.

2. ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING
The student must be able to apply the methodological and theoretical knowledge acquired, thus acquiring the ability: a) to evaluate the assumptions of the policies implemented at the European level and; b) to formulate, on the basis of the incentive structure offered by the market and policies, innovative projects in processes and products. These specific skills will be developed above all through the examination of strategic documents, statistical data and the debate in the classroom.

3. AUTONOMY OF JUDGMENT
The autonomy of judgment will derive from the technical mastery of the tools, and from the understanding of the reasons that make different approaches bearer of different solutions in different contexts. This is built through lessons that encourage reasoned discussion with students and group work that stimulates discussion.

4. COMMUNICATION SKILLS
The student should acquire the ability to expose and present the problems and topics covered by the course with mastery of language and adequate analytical skills. The exercises focused on critical reading and interpretation of official documents and statistical data will aim precisely at implementing this skill.

Teacher's Profile

courseProgram

Contents of the course:

1) Recalls of international economics and economic policy (if and where necessary)
- Mechanisms of price formation in the open markets.
- Benefits of international trade.
- Macroeconomic equilibrium in the open market.
- Justifications for public intervention in the economy

2) Historical, institutional and economic aspects of the European integration process.
- Dynamics of European integration: convergences and difficulties.
- Constitutional changes: since the Treaty of Rome to the present.
- Institutional structure: actors and decision-making.
- Financial framework and European Union (EU) budget.

3) The economics of European integration.
- Forms of economic integration: definitory aspects.
- Theories of economic integration (Customs Union, Single Market).
- Optimum currency areas and monetary integration in the EU.
- The path towards European integration: since the customs union to the single currency

4) The common policies in the European Union.
- Common Agricultural Policy.
- European Central Bank and monetary policy.
- Regional and cohesion policy.
- Competition policy.

examMode

The evaluation system will work on the basis of three tools:
• constant monitoring of the student's active participation throughout the course (for attending students only);
• oral interview;
• self evaluation.

books

Textbooks for students:
- Tutta la documentazione disponibile sulla piattaforma Moodle
- Baldwin R., Wyplosz C., L’Economia dell’Unione Europea: storia, istituzioni, mercati e politiche, Hoepli Editore, Milano 2005. (esclusi cap. 10, 16 e 17) oppure Senior Nello S., Politica Economica nell'Unione Europea, Mc Graw Hill, Milano 2016 (esclusi Cap. 6, 7, 14 e 16)
- Borchardt K.D., Ordinamento giuridico della UE, estratto disponibile sulla piattaforma Moodle.
- Scoppola M. Appunti sulla teoria dell’integrazione economica, dispensa disponibile sulla piattaforma Moodle.
- Sorrentino A., Lezioni su Bilancio dell’UE e sviluppo delle politiche comunitarie, slides disponibili sulla piattaforma Moodle.
- Sorrentino A, De Simone E., Sviluppo, crisi e riforma della Politica Agricola Comunitaria, dispensa disponibile sulla piattaforma Moodle.
- Commissione europea, Una proposta nuova per l’Europa: la dichiarazione di Schuman, 1950-2000, Doc. europea, Bruxelles 2000; documento disponibile sulla piattaforma Moodle.
- Commissione europea, Come funziona l’Unione Europea, Doc. europea, Bruxelles 2013; disponibile sulla piattaforma Moodle.
- Commissione europea, Il bilancio dell’UE in sintesi, Doc. europea; Bruxelles 2015; disponibile sulla piattaforma Moodle.
- European Commission, The EU’s 2021-2027 long-term Budget and NextGenerationEU, Doc. europea, Luxenbourg 2021. Documento disponibile sulla piattaforma Moodle

mode

Lectures and Exercises

classRoomMode

Attendance, although optional, is strongly recommended

bibliography

b) Altre indicazioni bibliografiche e di documentazione consigliate
- Borchardt K.D., L’ABC del Diritto dell’Unione Europea, Commissione europea; Bruxelles 2011; disponibile in Internet:
http://bookshop.europa.eu/it/the-abc-of-european-union-law-pbOA8107147/
- Padoa Schioppa, Europa, forza gentile, Il Mulino, Bologna 2001
- Viesti G., Prota F., Le politiche regionali dell’Unione Europea, Il Mulino 2004.

Sitografia:
- http://europa.eu/
- http://ec.europa.eu/index_it.htm
- http://www.europarl.europa.eu/
- http://www.consilium.europa.eu/

Learning objectives

The course enables students to acquire knowledge on the methods of measuring and quantifying socio-demographic phenomena as a knowledge tool to support decision-making, to define and interpret subjective and objective indicators, and to know how to carry out all the phases of a quantitative survey.
The exercises will be carried out on real data with the aid of ad hoc statistical software (I-ranker, google form,..) and will enable students to apply the knowledge acquired. During the course, the methodologies adopted in surveys carried out by ISTAT or other bodies producing official statistics will be analysed.

Learning objectives

The course has the following objectives:
Understand balance sheet analysis and reclassification schemes
Understand the main characteristics of technical operations of valuation of financial instruments and investment projects
Acquire analytical skills to correctly identify risk and performance measures
Acquire the fundamental principles of financial structure and capital budgeting

Learning objectives

The course aims to provide the student with the theoretical and practical notions of auditing, aimed at:
- to understand the methodology and verification procedures necessary to express an opinion on the reliability of the financial statements and the administrative and accounting organization of the companies;
- to know the statutory auditing regulations, the international auditing standards (ISA Italy) and the national auditing standards (SA);
- to develop the analysis capacity of the accounting organization of companies.

Teacher's Profile

courseProgram

The course is divided into two macro-areas:

1. Statutory audit regulations


2. Auditing process: Application of ISAs , methodology and audit procedures.

examMode

Preliminary test written with closed test and open questions
Oral interview in which the student will have to demonstrate that he has understood the regulatory scope of the statutory audit, the methodology of the audit, as well as principles and audit procedures.
The evaluation is in thirties

books

BOOK
- La disciplina della revisione legale del bilancio, di: Mainardi M., Rossi F., Bessone M. Giappichelli Editore srl., Torino, ISBN ISBN/EAN 979-12-211-0400-4.

- Course handout

mode

Lectures 80%, Other 20% (Exercises, Seminars, Individual or group work, Discussion of theories and / or cases).

classRoomMode

Attendance is NOT OBLIGATORY, but it is recommended to consolidate concepts and techniques also through practical examples

bibliography

Mainardi M. – Rossi F., Manuale per revisore legale dei conti, Nel Diritto Editore, 2019.
Bauer R., La revisione legale, Maggioli, 2019;


Learning objectives

The course aims to provide a theoretical-conceptual and practical background that allows the student to master the main detection techniques and be able to perform analysis of statistical data related to one or more economic phenomena observed over time and / or in space.
The knowledge acquired during (and through) the course of "Statistical Methods for Economics analysis" will allow students to develop the ability to collect, analyze and interpret data - through the ability to know how to select the most appropriate statistical models and tools - deemed useful to determine independent judgments, including reflection on economic, social, scientific or ethical issues connected to them, Thanks to the skills acquired, the students - consistently with the educational objectives of the course - will have the necessary preparation to be able to operate in different business functions in an informed and autonomous way.

Teacher's Profile

courseProgram

1. AVAILABILITY AND PRODUCTION OF STATISTICAL INFORMATION FOR ECONOMIC PURPOSES
a. Definition of Economic Statistics
b. Quality of the statistical information
c. Sources of Statistical information
d. Primary and secondary data sources
e. Sampling design methods and applications
f. Questionnaire
g. Italians survey on household consumption and market labour

2. STATISTICAL ANALYSIS OF ECONOMIC REPORTS
a. Hypothesis Testing
b. Test on one mean , proportion and variance
c. Test on two means and two proportions
d. Analysis of Variance
e. Correlation and Regression
f. Linear regression
g. Multiple regression

3. INTERPRETATION AND COMPARISON OF DATA REFERRED TO ECONOMIC-BUSINESS PHENOMENA
a. Statistical reports.
b. The construction of index numbers.
c. Simple index numbers and complex index numbers.
d. Some index numbers published by ISTAT.
e. Interpretation of synthetic indexes and breakdown of changes over time.

examMode

Written and oral examination.
The written examination consists of two practical exercises and one theoretical exercise to be completed in 60 minutes.
The use of a calculator and statistical tables is permitted.
The oral test will take place following the written test. Only those students who score sufficiently well in the written test will be admitted to the oral test.

books

Materials provided by the instructor during the course
• Introduzione all'econometria, Stock Watson (Pearson)
• Statistica per le decisioni aziendali - 2/Ed. – Pearson Autori: Luigi Biggeri - Matilde Bini - Alessandra Coli - Laura Grassini - Mauro Maltagliati

mode


Lectures with the aid of material provided by the teacher, attendance is not compulsory

classRoomMode

Lectures with the aid of material provided by the teacher, attendance is not compulsory

bibliography

• Introduzione all'econometria, Stock Watson (Pearson)
• Statistica per le decisioni aziendali - 2/Ed. – Pearson Autori: Luigi Biggeri - Matilde Bini - Alessandra Coli - Laura Grassini - Mauro Maltagliati

- Statistica per le decisioni economico-aziendali , Apogeo
Anderson David, Sweeney Dennis, Williams Thomas.

Teacher's Profile

courseProgram

MODULE 1: Elements of Programming (2 CFU: 12 hours)
The basic elements of programming will be introduced, in particular data types, arithmetic and data operations, data representation, graphical display, loops and control instructions and function definitions will be explained. These elements will be explored through their application using RStudio software.

MODULE 2: Statistical and Econometric Analysis (2 CFU: 12 hours)
The concepts of statistics will be applied through RStudio software and real test cases will be analyzed. Subsequently, some econometric models will be introduced.

examMode

The student must demonstrate sufficient theoretical knowledge of the topics covered in the two modules and must be able to solve practical exercises in the environments analyzed during the course. The verification of learning is done through a practical exam in which students will analyse a dataset chosen by the student.

Examples of questions:
a) Assess the goodness of fit of the multiple linear regression model using an appropriate index.
b) Test the hypothesis of equality of means across different treatments at a 95% significance level.
c) Estimate the standard error of the sample mean for a stratified probabilistic sampling.
d) Considering the table of absolute poverty provided by ISTAT, comment on it by introducing the poverty indices studied during the course.

books

• R and Rstudio
◦ https://cran.r-project.org/doc/contrib/Paradis-rdebuts_en.pdf
◦ https://cran.r-project.org/doc/manuals/r-release/R-intro.pdf

mode

Lectures delivered both in-person and remotely, with the aid of PDF presentations provided by the instructor.

classRoomMode

Lectures delivered both in-person and remotely, with the aid of PDF presentations provided by the instructor.

bibliography

• R and Rstudio
◦ https://cran.r-project.org/doc/contrib/Paradis-rdebuts_en.pdf
◦ https://cran.r-project.org/doc/manuals/r-release/R-intro.pdf

Learning objectives

The student is introduced to the most common data analysis techniques in the field of statistics for business decision making. These comprehend applications in marketing, customer satisfaction, cluster analysis and market segmentation. The student in also introduced to R programming. Comunicative skills of the students will be improved by presenting a data analysis project on real data that should be carried over the whole period of lectures. By comparing their work in problem solving with that made by other researchers in the field of applied statistics the judgmental and critical thinking of the student will be improved as well as his/her understating of the theory exposed in class (applied and theory)

Learning objectives

The course aims at providing the fundamentals to analyse and design organizational structures and their way of operating, also considering the change fostered by technological innovation.
The course aims at achieving skills to manage organizations, of any nature and even complex, and at facilitating further progresses.

Knowledge and understanding:
• Students will acquire the basic knowledge and theoretical and methodological foundations to interpret organizations, also adopting an empirical perspective, through the investigation of real contexts in the light of their characteristics.
Ability to apply knowledge and understanding:
• Students will be able to apply in real organizational contexts the acquired methodological and theoretical knowledge, also through the development of a group project in which they will be prompted to make decisions while drawing a plan for progressing the management practices of an organization of their choice. They will be acquainted with the perspectives of technological innovation and their impacts on organizations.

Teacher's Profile

courseProgram

The course tackles the main structural and contextual dimension of a business organization and it is structured in four parts.
In the first part students are introduced to basic theoretical elements necessary to interpret and understand business organizations.
In the second part students are introduced to the basic principles of organizational design, and on the structural and contextual aspects which are affected by the design process.
The third part focuses on the analysis of the main individual and groups dynamics related to decision making and also addresses the impact of technology usage and organizational culture.
The fourth part focuses on the analysis of organizational change.

examMode

The exam will verify whether the students acquired the theoretical concepts in the syllabus and if they develop adequate analytical skills to analyze existing organizations and the related phenomena.

For students attending the course, the exam will be composed by (i) the grade of the assessment report of a real-life organization (group grade), (ii) the grade on three questions on theoretical concepts used to analyze the chosen organization and the related organizational problems.

For students not attending the course, the exam will be composed by (i) six questions on existing theories in the syllabus of the course, (ii) two out of these questions will be related to real-life cases.

books

The main study book for the exam is:
- JONES G. R., Organizational Theory, Design And Change, Pearson 2017.
DAFT R. L., Organizzazione aziendale, Milano, Apogeo, 2007.
SIMON, H., Administrative Behavior: A study of Decision-Making, Free Pr, 1997

classRoomMode

Face to face teaching in classroom with real-time broadcasting on Zoom

bibliography

DAFT R. L., MURPHY J., WILLMOTT H. Organizational Theory and Design: an International Perspective, Cengage Learning EMEA, 2017.
SIMON, H., Administrative Behavior: A study of Decision-Making, Free Pr, 1997

Learning objectives

A) FORMATIVE OBJECTIVES
The course aims to provide students with all the knowledge about the company and its components and how they can be managed in order to reach and maintain the competitive advantage through satisfying performances. It also focuses on how value is created and on value co-creation with external partners which is increasingly important for firm success above all with reference to the company's main function – innovation; these are central themes for the survival of enterprise.

B) EXPECTED LEARNING RESULTS
1) Knowledge and understanding
Understand the core areas of business management, understand the interrelations and the possible consequences for its performance, under different profiles: innovation, profits, etc.

2) Applying knowledge and understanding
Learning basic business logic to understand how firm works and how it evolves over time in changing contexts and environments.

3) Making judgements
Know how to identify the core areas of the business and how they relate to each other to create and maintain the competitive advantage.

4) Communication skills
To be able to explain in the appropriate language the most suited strategies and business policies.

5) Learning skills
Successful learning condition is the ability to read the decisions taken in the internal and external contexts of the enterprise and to evaluate its impact on the company's results at various levels, also looking at not successful alternatives.

Teacher's Profile

courseProgram

The course is divided into two parts. The first one is devoted to deepen all the issues related to the company's foundations. This part of the course deals with the introductory aspects of the enterprise, the decisions it takes and how it proceeds, the boundaries of the enterprise and its ability to extend vertically or horizontally to the internal context, structures, etc., to the external environment, and in particular to the sector, and ultimately to the measurement of the results achieved by it.
The second part of the course is devoted to the deepening of the concept of value and how it evolved over time, to value co-creation, as the most recent approach adopted by companies and to Open Innovation, a new model already adopted by many companies to innovate successfully.

examMode

The exam is written and composed by three open questions regarding the topics discussed in the lesson. The time available is one hour. The student will have to demonstrate that he has understood the strategies and business policies at the theoretical level and how the choices related to these impacts on the results of the same. After correcting the test, the student may decide whether to support the oral test which will be evaluated as a completion and not as a substitute for the written test, provided that at least the vote of 18 is in writing. The exam is considered to be passed from 18/30 which corresponds to a basic knowledge of the three questions asked and sufficient response to any oral test.
To the final mark of the exam also the points obtained with the participation to the project work (from 0 to 3 points) will be added if the student has decided to participate in the working group on open innovation.

books

1. Gatti C., Renzi A., Vagnani G., L'impresa. Fondamenti, McGraw-Hill Education.
2. Aquilani B., La co-creazione di valore nei processi di innovazione aperta: verso un modello di analisi, 2016, Cedam.
The 8 credits program includes the study of all the Gatti-Renzi-Vagnani and the first 3 chapters of Aquilani.

mode

Lessons indoor: 48 hours frontal lessons.
Lessons will be held by the teacher in the Department. Lessons will be divided as follows: 42 hours are frontal lessons and 6 hours will be dedicated to the project work in groups which is not mandatory.

classRoomMode

Attendance to the course is optional.

bibliography

1. Gatti C., Renzi A., Vagnani G., L'impresa. Fondamenti, McGraw-Hill Education.
2. Aquilani B., La co-creazione di valore nei processi di innovazione aperta: verso un modello di analisi, 2016, Cedam.

Learning objectives

The purpose of this course is to provide an overview about the preparation of the financial statements. In particular, it is intended to provide students with the knowledge for constructing financial statements using civil code regulation and accounting standards.
1) Knowledge and understanding Know the accounting tools for recording transactions double entry accounting method, for apply accounting standards and for drawing up financial statements. 2) Ability to record business operations and identify effects in firm’s financial position and performance of operations. 3) Autonomy of Judgment To be able to apply accounting standard independently and in accordance with the true and fair view principle. 4) Communication skills Ability to express in a short way the effects of business operations of firm’s financial and economic performance. 5) Ability to learn Ability to detect, evaluate and represent business operations in order to prepare an annual report.

Teacher's Profile

courseProgram

Part I - Recalls to double entry accounting model. Recording of main business operations. Part II – Accounting standard and civil code regulation about financial statements. Part III – Reference to national and international financial reporting standard (framing of underlying concepts). Part IV - The management report (narrative reporting) and the cash flow statement.

examMode

Open questions and problems on topics included in the program. On average there are four problems that requires recording, valuations, representation in financial statements and comments on accounting standard applied on the assets, liabilities, equity, revenues and costs and narrative information included in annual financial report. The written exam lasts about 75 minutes. The minimun points to pass the exam is 18/30.

books

Textbook will be available for spring 2025

mode

Lectures and case studies

classRoomMode

Attending classes is recommended but not mandatory

bibliography

Italian accounting standards (OIC)

Teacher's Profile

courseProgram

Part I - Recalls to double entry accounting model. Recording of main business operations. Part II – Accounting standard and civil code regulation about financial statements. Part III – Reference to national and international financial reporting standard (framing of underlying concepts). Part IV - The management report (narrative reporting) and the cash flow statement.

examMode

Open questions and problems on topics included in the program. On average there are four problems that requires recording, valuations, representation in financial statements and comments on accounting standard applied on the assets, liabilities, equity, revenues and costs and narrative information included in annual financial report. The written exam lasts about 75 minutes. The minimun points to pass the exam is 18/30.

books

Textbook will be available for spring 2025

mode

Lectures and case studies

classRoomMode

Attending classes is recommended but not mandatory

bibliography

Italian accounting standards (OIC)

Learning objectives

The course aims to illustrate to the student the general characteristics of the “universal” company and the public administration. It is proposed, in particular, to identify the organizational and management logics of public administration, analyzing the main change processes that have involved the whole public administration in recent years.
Dublin Descriptors:
a) KNOWLEDGE AND UNDERSTANDING: knowledge and understanding of the concept of "universal" company and public company.
b) APPLYING KNOWLEDGE AND UNDERSTANDING: ability to apply the knowledge acquired and to understand and solve problems relating to the management and accounting and budget information system of companies and public administrations (with particular reference to local authorities).
c) MAKING JUDGEMENTS: ability to use the acquired knowledge on a conceptual and operational level with autonomous assessment skills and skills in the various application contexts.
d) COMMUNICATION SKILLS: acquire clear and effective communication skills, thanks to technical language typical of the discipline
e) LEARNING SKILLS: acquire adequate learning skills that allow you to independently address and deepen the main issues of the discipline. This ability will be developed through the active involvement of students through discussions in the classroom and exercises on specific topics related to the course.

Teacher's Profile

courseProgram

The main topics are:
- The company: the reference framework, the characteristics of the universal company, the relationship between the company and the environment.
- Business management: conceptual definition and classifications, exchange relationships, economic and financial aspect of management, economic result and break even point.
- New Public Management
- Public Administrations: definition and conceptual framework, characteristic features of the PA, typical economic functions.
- The planning of public administrations: budgets, budget functions.

examMode

The level of knowledge acquired on the topics covered in the course, the candidate's ability to apply the basic logical and technical tools to investigate the structure and functioning of administrations and public companies from an business administration perspective as well as the effectiveness and clarity in the display.

books

For attending students, the exam program includes: slides and teaching material available on the moodle platform.
For non-attending students the following textbook is recommended:

- Mussari R., Economia delle Amministrazioni Pubbliche, 2017, McGraw-Hill, Milano (chapters 1-6).

mode

Lectures, exercises and seminars.

classRoomMode

the lessons will be held in person and via live streaming

Learning objectives

The course aims to provide the student with the theoretical and practical notions aimed at:
- Understand the models of cost analysis and analytical accounting;
- Know the functions of the administrative managers of management control;
- Know the applications of analytical accounting in the context of business choices of economic convenience;
- Develop critical analytical skills for the improvement of business management control processes.

Teacher's Profile

courseProgram

The course deals with the analysis and control of costs through the Analytical Accounting tool. The topics of the lessons are organized in 2 modules. 1. The analysis of business costs and the articulation of analytical accounting systems: - Object and purposes of analytical accounting - Cost configurations - Cost classifications - Determinations of costs based on the object of calculation - Accounting analytical at full final cost of the product - Industrial accounting at standard costs - Accounting at variable costs - Activity Based Costying 2. The uses of analytical accounting in the choices of economic convenience: - Economic information in the choices of economic convenience - The make or buy choices - Commercial choices: profitability analysis by market segments - Choices of the optimal production combination - Choices of the selling price - Break Even Analysis and measurement of the Company's Operational Risk.

examMode

The exam is written and consists of a test that contains about ten questions (open or closed answers) aimed at ascertaining the student's theoretical knowledge of the topics presented in the first module of lessons; and a second test aimed at solving a practical problem on the type of those faced in the second lesson module. The time available is sixty minutes and the sufficiency is achieved by answering adequately both the questions of the first test and those of the second test.
Attending students will also have the opportunity to carry out individual or group work which will be assessed during the exam.

books

The didactic material for the study of the topics of the 1st module… The manual: M. Masi, Lecture notes. Accessories: Exercises and case studies.

The didactic material for the study of the topics of the 2nd module… The manual: M. Masi, The uses of analytical accounting in the choices of economic convenience.
Accessories: Exercises and case studies.

The teaching material necessary for the study of the 1st and 2nd modules will be made available to students at the beginning of the course and can be downloaded from the Moodle platform of the course page.

mode

Frontal lessons with classroom exercises, for a total of 48 hours.



classRoomMode

Attendance is NOT OBLIGATORY, but it is recommended to consolidate concepts and techniques also through practical examples

bibliography

Ferri P. (2022), Analisi e contabilità dei costi, Create McGraw-Hill, ISBN 9781307793468

Kaplan & Atkinson, (2013), Advanced Management Accounting, Pearson New International Edition, ISBN-13: 9781292026596

Learning objectives

Course objective
The course aims at transferring to students theoretical and practical pieces of knowledge on business organizations, on their design, and on the management of their change.

Expected results
Knowledge and understanding: identify the main structural and contextual elements of a business organization
Applying knowledge and understanding: capability to apply the theoretical knowledge to the analysis of real life situations
Making judgements: capability of making judgements and assessments on organizational problems and organizational variables in real life situations; capability to comprehend organizational problems and to formulate hypotheses for actions suitable for their management
Communication skills: capability to describe the theoretical knowledge acquired, to illustrate the results of analysis and assessments of organizational problems, and of the suggested managerial actions
Learning skills: capability to identify organizational variables and dynamics underpinning a real life problem

Teacher's Profile

courseProgram

The course tackles the main structural and contextual dimension of a business organization and it is structured in four parts.
In the first part students are introduced to basic theoretical elements necessary to interpret and understand business organizations.
In the second part students are introduced to the basic principles of organizational design, and on the structural and contextual aspects which are affected by the design process.
The third part focuses on the analysis of the main individual and groups dynamics related to decision making and also addresses the impact of technology usage and organizational culture.
The fourth part focuses on the analysis of organizational change.

examMode

The exam will verify whether the students acquired the theoretical concepts in the syllabus and if they develop adequate analytical skills to analyze existing organizations and the related phenomena.

For students attending the course, the exam will be composed by (i) the grade of the assessment report of a real-life organization (group grade), (ii) the grade on three questions on theoretical concepts used to analyze the chosen organization and the related organizational problems.

For students not attending the course, the exam will be composed by (i) six questions on existing theories in the syllabus of the course, (ii) two out of these questions will be related to real-life cases.

books

The main study book for the exam is:
- JONES G. R., Organizational Theory, Design And Change, Pearson 2017.

mode

Face to face teaching in classroom with real-time broadcasting on Zoom

classRoomMode

The course will adopt a didactic methodology suited to stimulate the active participation of students. Students will be divided into groups (autonomously formed) and will discuss during the classes business cases taken from the book or proposed by the professor. Each group will also perform an organizational assessment on a company of own choice which will lead to the production of a group paper that will be evaluated by the professor.

During the classes further teaching and study material (websites, cases, books, papers) could be provided by the professor.

bibliography

DAFT R. L., MURPHY J., WILLMOTT H. Organizational Theory and Design: an International Perspective, Cengage Learning EMEA, 2017.
SIMON, H., Administrative Behavior: A study of Decision-Making, Free Pr, 1997
THOMPSON J. D., L'azione organizzativa, Torino, ISEDI, 1994.
MINTZBERG H., La progettazione dell'organizzazione aziendale, Bologna, Mulino, 1996.

Learning objectives

The course aims to provide the student with the theoretical and practical notions of auditing, aimed at:
- to understand the methodology and verification procedures necessary to express an opinion on the reliability of the financial statements and the administrative and accounting organization of the companies;
- to know the statutory auditing regulations, the international auditing standards (ISA Italy) and the national auditing standards (SA);
- to develop the analysis capacity of the accounting organization of companies.

Teacher's Profile

courseProgram

The course is divided into two macro-areas:

1. Statutory audit regulations


2. Auditing process: Application of ISAs , methodology and audit procedures.

examMode

Preliminary test written with closed test and open questions
Oral interview in which the student will have to demonstrate that he has understood the regulatory scope of the statutory audit, the methodology of the audit, as well as principles and audit procedures.
The evaluation is in thirties

books

BOOK
- La disciplina della revisione legale del bilancio, di: Mainardi M., Rossi F., Bessone M. Giappichelli Editore srl., Torino, ISBN ISBN/EAN 979-12-211-0400-4.

- Course handout

mode

Lectures 80%, Other 20% (Exercises, Seminars, Individual or group work, Discussion of theories and / or cases).

classRoomMode

Attendance is NOT OBLIGATORY, but it is recommended to consolidate concepts and techniques also through practical examples

bibliography

Mainardi M. – Rossi F., Manuale per revisore legale dei conti, Nel Diritto Editore, 2019.
Bauer R., La revisione legale, Maggioli, 2019;


Learning objectives

The course aims in providing operational management plans both from the perspective of lean techniques and for a strategic vision of the technologies necessary for the production processes of goods and services.
Specifically: knowledge and understanding of the basics of manufacturing and industrial processes and services and Operation Management, applying knowledge and understanding of different kinds of processes and scheduling. making judgments and critical analysis of the studied subjects. communication skills in presenting projects and subjects of the class. learning skills of the basic principles of the methods and techniques of the topics covered by the course.

Teacher's Profile

courseProgram


1) Base concept of processes management, the manufacturing product-process matrix, , classic and new strategic parameters of production
2) production systems: environmental, economic and technological aspects – managing and project concept for optimization in manufacturing and service processes - The Constrains theory from the Just in time to the rope drum for the lean production
3) Strategic elements into the process management: Design and product development, market implications, productive capacity planning, logistic management, Lean concept and the one peace flow management.
4) The aggregate operations plan - Master schedule
5) Materials management : major objectives - Principles and Tools - Material requirement planning - approach to the Master schedule
6) control operations
7) Introduction to Project Management as Project Process - Principles, Techniques and Tools - The project management process groups - role of the project manager - the project management planning activity
8) Tecnology innovation strategy: the make or buy choice – the IP value and evaluation
9) Technology transfer : Licensing – Joint venture – Venture capital and other
10) Technology evaluation principles, models and techniques – payment methods for technology

examMode

Oral examination

books

- Tecnologia dei Cicli Produttivi - AA.VV. , F. D'Ascenzo - Ed. Wolters Kluwer 2024
- Materiale fornito in piattaforma

mode

oral exam

classRoomMode

the lessons will be held in person and live

bibliography

See textbooks

Learning objectives

The aim of the course is to raise awareness of the role of "Planning and Management Control" within the enterprise system.
After highlighting the links between planning and strategic planning, the course will focus on the management control process and the tools it employs. The aim of the course is to deepen the knowledge of the most innovative tools for the management to control the company.
In particular, we will take care of the process of developing the company's budget, analyzing costs for decision-making purposes, and reporting.
Each topic will be accompanied by the presentation of numerous business cases and group discussions.

1) Knowledge understanding: to know the main issues and tools of business planning and control.
2) Applied knowledge and understanding: to know and be able to apply the acquired knowledge to different business realities.
3) Making judgement: to be able to evaluate and express judgements on the dynamics of planning and control and company cost analysis.
4) Communication skills: to be able to communicate, debate and critically comment on what has been learnt in the classroom through cross-cutting links between different topics.
5) Learning skills: ability to understand and use the notions acquired, integrating them also with the notions learned in other courses, in order to appreciate the transversality of some programming and control competences.

Teacher's Profile

courseProgram

MANAGEMENT CONTROL
1. The meaning of management control
2. Strategic planning, programming and control
3. The elements of the control system
4. Management control, directional control, strategic control
5. The actors involved in the planning and control process
6. The requirements of the management control system
7. The "views" of the control system
8. The management control required by the Stock Exchange Regulations

THE REQUIREMENTS OF THE CONTROL SYSTEM
ORGANISATIONAL VARIABLES
1. The relationship between organisation and management control
2. The definition of the plan of responsibility centres
3. Types of responsibility centres
4. Parametric cost centres and discretionary cost centres
5. Production cost centres and structure cost centres
6. Cross responsibility centres
7. Functions and organisational position of the controller

THE ASSUMPTIONS OF THE CONTROL SYSTEM
TECHNICAL AND ACCOUNTING INFORMATION TOOLS
1. The information tools available to management control
2. Analytical accounting for management control
3. Cost classification for management control
4. The definition of the objects of analytical accounting
5. Cost management for management control

THE BUDGET
1. The concept of budget and its main characteristics
2. The functions of the budget
3. The conditions for a proper functioning of the budgeting process
4. The budgeting process
4.1. The temporal process of budgeting
4.2. The logical process of budgeting
5. Budgets by responsibility centre
6. The definition of budget objectives

SECTORAL AND INTER-SECTORAL BUDGETS
1. The commercial budget
2. The sales budget
3. The definition of sales quantities
4. The definition of sales prices
4.1. The definition of sales prices: Full Costing
4.2. Definition of sales prices: Direct Costing
5. Determining the most advantageous sales mix
6. The commercial cost budget
7. The production budget
8. The procurement budget
9. The central structures budget
10. The investment budget
11. The staff budget

THE GENERAL BUDGET
1. Consolidating individual budgets
2. The economic budget
3. Economic budget models
3.1. The value-added economic budget
3.2. Cost of sales budgeting
3.3. The contribution margin budget
4. The financial budget
4.1. The sources/uses budget
4.2. The cash budget
5. The assets budget

REPORTING
1. The reporting system
2. Types of reporting
3. The analysis of deviations
4. The commercial variance
5. The production cost variance
5.1. The raw material variance
5.2. The variance of direct labour
6. The variance of other fixed costs

examMode

The test consists of oral questions relating to the programme.
The questions will be four and will concern organizational variables, sectoral budgets, general budgets, variances.

books

Luigi Fici, Programmazione e Controllo, Cedam, 2008

classRoomMode

Class attendance is not mandatory

bibliography

Luigi Fici, Programmazione e Controllo, Cedam, 2008

Teacher's Profile

courseProgram

MANAGEMENT CONTROL
1. The meaning of management control
2. Strategic planning, programming and control
3. The elements of the control system
4. Management control, directional control, strategic control
5. The actors involved in the planning and control process
6. The requirements of the management control system
7. The "views" of the control system
8. The management control required by the Stock Exchange Regulations

THE REQUIREMENTS OF THE CONTROL SYSTEM
ORGANISATIONAL VARIABLES
1. The relationship between organisation and management control
2. The definition of the plan of responsibility centres
3. Types of responsibility centres
4. Parametric cost centres and discretionary cost centres
5. Production cost centres and structure cost centres
6. Cross responsibility centres
7. Functions and organisational position of the controller

THE ASSUMPTIONS OF THE CONTROL SYSTEM
TECHNICAL AND ACCOUNTING INFORMATION TOOLS
1. The information tools available to management control
2. Analytical accounting for management control
3. Cost classification for management control
4. The definition of the objects of analytical accounting
5. Cost management for management control

THE BUDGET
1. The concept of budget and its main characteristics
2. The functions of the budget
3. The conditions for a proper functioning of the budgeting process
4. The budgeting process
4.1. The temporal process of budgeting
4.2. The logical process of budgeting
5. Budgets by responsibility centre
6. The definition of budget objectives

SECTORAL AND INTER-SECTORAL BUDGETS
1. The commercial budget
2. The sales budget
3. The definition of sales quantities
4. The definition of sales prices
4.1. The definition of sales prices: Full Costing
4.2. Definition of sales prices: Direct Costing
5. Determining the most advantageous sales mix
6. The commercial cost budget
7. The production budget
8. The procurement budget
9. The central structures budget
10. The investment budget
11. The staff budget

THE GENERAL BUDGET
1. Consolidating individual budgets
2. The economic budget
3. Economic budget models
3.1. The value-added economic budget
3.2. Cost of sales budgeting
3.3. The contribution margin budget
4. The financial budget
4.1. The sources/uses budget
4.2. The cash budget
5. The assets budget

REPORTING
1. The reporting system
2. Types of reporting
3. The analysis of deviations
4. The commercial variance
5. The production cost variance
5.1. The raw material variance
5.2. The variance of direct labour
6. The variance of other fixed costs

examMode

The test consists of oral questions relating to the programme.
The questions will be four and will concern organizational variables, sectoral budgets, general budgets, variances.

books

Luigi Fici, Programmazione e Controllo, Cedam, 2008

classRoomMode

Class attendance is not mandatory

bibliography

Luigi Fici, Programmazione e Controllo, Cedam, 2008

Learning objectives

Knowledge and understanding

The course is primarily an in-depth analysis of chapters or paragraphs of the private law manual and has the function of showing students that the notions of private law they have learned serve to solve complex and controversial problems of interpretation of regulatory provisions, as well as identification of the discipline of cases not directly disciplined by the legislator, through analogy. This is the training purpose from a technical point of view.

Ability to learn

Students will therefore discover the role of doctrine and jurisprudence and will begin to learn how to resolve legal issues.

Judgment autonomy.

Furthermore, the matter of atypical contracts is one of the most ideological of private law, both because atypical contracts express the newest needs of big capital, and because not being regulated, the judge and the jurist must evaluate the legitimacy and worthiness of clauses which are all prepared and imposed by the economically stronger party, even if these are often contracts stipulated between companies. Students will therefore also discover in what forms and to what extent ideologies affect doctrinal and jurisprudential orientations. This is the educational purpose from a cultural point of view.

Applied knowledge and understanding skills

Finally, the course aims to acquaint students with the discipline of some very important atypical contracts and the problems of validity and worthiness that these contracts pose and therefore to provide very useful notions for the world of work. And this is the practical purpose.

Communication skills
The student will deepen the knowledge of legal terminology, combining the language of law with the language of doctrine and jurisprudence.

Teacher's Profile

courseProgram

1. Typical contracts and atypical contracts: distinction.
2. Doctrinal and jurisprudential orientations on the concept of "merits".
3. Doctrinal and jurisprudential orientations on the lawfulness, in the abstract or in practice, of atypical contracts.
4. Franchising.
5. The autonomous contract of guarantee.
6. Lease backs.
7. The interest rate swap.
8. Public Entity Swaps.
9. Merchandising
10. Atypical Contracts and Alternative Use of Law.
11. Legal doctrine and ideology in atypical contracts

examMode

The student will be asked three questions. Each of the three answers allows an evaluation of 1 to 10.
The final vote will be exactly the sum of the three evaluations given to the three answers.

books

The exam must be prepared by studying six essays, which will be uploaded on the moodle platform in "Teaching materials".

The tests, in the order in which they have to be studied, are:
1) S. D'ANDREA, Il franchising: squilibrio contrattuale e interpretazione costituzionalmente orientata, in Giur. it., 2018, I, 2338 ss.

2) S. D'ANDREA, Nullità del contratto autonomo di garanzia per frode alla legge, in Rass. dir. civ., 2018, p. 1184 ss.

3) S. D'ANDREA, Lease back e vendita con patto di riscatto: perché il lease back è sempre nullo, in Rass. dir. civ., 2019, p. 768 ss.

4) S. D'ANDREA, L'interest rate swap, specchio del nostro tempo, è una scommessa che non dà luogo ad azione: incostituzionalità dell'art. 23, comma 5º, tuf per eccesso di delega, in Riv. trim, dir. proc. civ., 2020, pp. 207-238.

5) S. D'ANDREA, Gli swap degli enti pubblici: un diritto inventato per disapplicare un diritto insensato, in Nuovo diritto civile, 2021, pp. 241-263.

6) Il contratto di merchandising, gli altri contratti atipici e l’uso alternativo del diritto, in Jus civile, 2024, pp. 241-259

classRoomMode

Class attendance is free

bibliography

see textbooks

Learning objectives

The course aims to offer students a broad panorama of the history of commerce and of both the socio-economic and socio-cultural relationships that characterize its long-term development. The aim of the course is to provide students with the historical-cultural skills to interpret the genealogy and evolution of the current complex phenomena linked to globalization and international trade, with particular regard to two relevant phenomena: the impact of universal exhibitions in encouraging socio-commercial relations and the maritime history of globalization processes, with regard to the role played by port systems in the Euro-Mediterranean area.
The expected learning outcomes for the teaching of "HISTORY AND CULTURE OF INTERNATIONAL TRADE" concern:
1) Knowledge and understanding:
The candidate will have to acquire knowledge and understanding of the recent evolutionary stages of international trade and of the socio-cultural characteristics that accompany the affirmation of economic systems.
2) Applied knowledge and understanding:
The candidate must demonstrate knowledge and understanding in the analysis of historical-economic and socio-cultural techniques and language.
3) Making judgments:
The candidate will have to demonstrate the ability to critically elaborate the contents introduced and discussed in class, critically and autonomously developing the topics of the course also in relation to the analysis of current events.
4) Communication skills:
Ability to effectively communicate orally on the topics covered during the lectures.
5) Ability to learn (learning skills):
Ability to re-elaborate, catalogue, schematize, summarize and re-elaborate the contents acquired during the course in a personal path of research of empirical data.
To this end, attending students are invited to choose a theme to personalize their preparation for the exam. They will be able to illustrate the topic of their choice (agreed with the teacher and selected from the topics covered during the course) through slides/video presentations with the support of Powerpoint, Prezi or other. Attending students are then required to write a short written paper, i.e. an original work of about 3,000 words on the topic covered in the presentation.

CHOICE GROUPSYEAR/SEMESTERCFUSSDLANGUAGE
-8 - -
13758 - POLITICAL ECONOMICS

GIACOMO BRANCA

Third Year / First Semester 8SECS-P/02ita
15783 - SCIENCE IN FINANCE

MAURO MARE'

Third Year / Second Semester 8SECS-P/03ita
-16 - -
13762 - BUSINESS ADMINISTRATION

ALESSIO MARIA BRACCINI

Third Year / First Semester 8SECS-P/10ita
17067 - TECNOLOGIA, INNOVAZIONE, QUALITA'

ALESSANDRO RUGGIERI

Third Year / First Semester 8SECS-P/13ita
13765 - RAW MATERIALS AND ENERGY RESOURCES

STEFANO POPONI

Third Year / Second Semester 8SECS-P/13ita
18554 - EUROPEAN INTEGRATION ECONOMY AND POLICY

ALESSANDRO SORRENTINO

Third Year / Second Semester 8AGR/01ita
13772 - SOCIAL STATISTICSThird Year / Second Semester 8SECS-S/05ita
-8 - -
119238 -

ALESSANDRA ORTOLANO

Second Year / Second Semester 8SECS-P/09ita
-8 - -
15780 - AUDITING

FABRIZIO ROSSI

Third Year / First Semester 8SECS-P/07ita
-8 - -
18558 - M

ILARIA BENEDETTI

Third Year / Second Semester 8SECS-S/03ita
18559 - SThird Year / Second Semester 8SECS-S/03ita
-8 - -
17922 - BUSINESS ADMINISTRATION

MARCO SMACCHIA

Third Year / First Semester 8SECS-P/10ita
18566 - E

SILVIO FRANCO

Third Year / Second Semester 8AGR/01ita
-16 - -
13803 - COMPANY ECONOMICS AND MANAGEMENT

BARBARA AQUILANI

Second Year / First Semester 8SECS-P/08ita
-16 - -
15777 - QUANTITATIVE ASSESSMENT

GIUSEPPE IANNIELLO

Second Year / Second Semester 8SECS-P/07ita
-16 - -
15781 - ECONOMY OF PUBLIC ENTERPRISES AND ADMINISTRATIONS

ALESSANDRA STEFANONI

Third Year / First Semester 8SECS-P/07ita
13761 - COST ANALISYS AND ACCOUNTING

MAURIZIO MASI

Third Year / First Semester 8SECS-P/07ita
-24 - -
13762 - BUSINESS ADMINISTRATION

ALESSIO MARIA BRACCINI

Third Year / First Semester 8SECS-P/10ita
15780 - AUDITING

FABRIZIO ROSSI

Third Year / First Semester 8SECS-P/07ita
-16 - -
15782 - PRODUCTION ANALYSIS AND MANAGEMENT

ENRICO MARIA MOSCONI

Third Year / First Semester 8SECS-P/13ita
13757 - BUSINESS PLANNING AND CONTROL

LUIGI FICI

Third Year / First Semester 8SECS-P/07ita
15784 - CONTRACT LAW

STEFANO D'ANDREA

Third Year / First Semester 8IUS/01ita
119582 - TAX LAW

GIANFRANCO CHINELLATO

Third Year / Second Semester 8IUS/12ita
-8 - -
18566 - E

SILVIO FRANCO

Third Year / Second Semester 8AGR/01ita
18551 - S

AGNESE BERTOLOTTI

Third Year / Second Semester 8M-STO/04ita