Degree Course: Business Administration Syllabus for A.Y. 2019/2020  

The lectures will address the following topics:
- Needs, goods and value.
- Meaning and interpretation of the concept of business: contractual theory, agency theory, theory of systems.
- The historical evolution of the concept of firm.
- The conditions of the existence and the characters of the firm.
- The function of the firm, its aims and the concept of business management.
- The subjects within the firm.
- The notion of corporate assets, liabilities and book value.
- Qualitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The relationships between the different measures of capital in non-financial entities.
- The costs and the break-even analysis.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The notion and the assessment of the global value added.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

1) G. Catturi, L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2003 (Module A: lessons 1, 2, 5, 6; Module B: lessons 7, 11, 12, 17; Module C: lessons 19, 20, 21, 22, 23, 27, 29).

2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Chapters 3, 4, 5 and 7).

3) Teaching materials available on the course web site (slides and the lecture notes about the bookkeeping with the double-entry system)

The lectures will address the following topics:
- Needs, goods and value.
- Meaning and interpretation of the concept of business: contractual theory, agency theory, theory of systems.
- The historical evolution of the concept of firm.
- The conditions of the existence and the characters of the firm.
- The function of the firm, its aims and the concept of business management.
- The subjects within the firm.
- The notion of corporate assets, liabilities and book value.
- Qualitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The relationships between the different measures of capital in non-financial entities.
- The costs and the break-even analysis.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The notion and the assessment of the global value added.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

1) G. Catturi, L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2003 (Module A: lessons 1, 2, 5, 6; Module B: lessons 7, 11, 12, 17; Module C: lessons 19, 20, 21, 22, 23, 27, 29).

2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Chapters 3, 5 and 7).

3) Teaching materials available on the course web site (slides and the lecture notes about the bookkeeping with the double-entry system; slides and lecture notes about cost analysis)

COMBINATORIAL CALCULUS
Provisions, permutations and combinations with and without repetition, binominal coefficients, definitions and properties.
MATRICES AND DETERMINANTS
Definitions and properties of matrices, triangular and diagonal matrices, transposed and opposite matrices, inverse matrices. Product associated with a matrix, determinant, Laplace theorems, rule Sarrus, general properties of determinants, and lesser rank or characteristic of a matrix.
Eigenvalues and eigenvectors of a square matrix.
SYSTEMS OF LINEAR EQUATIONS
General information on systems of linear equations, theorem Rouchè-Capelli, Cramer theorem, systems of m equations in n unknowns, homogeneous systems.
FUNCTION OF REAL VARIABLE
Relations, applications or functions, definition domain, codomain or target set of a function, image. Graph of a function. Injective function or injection, surjective or a surjection, or bijection bijective function or one-to-one correspondence, invertibility of functions. Rational functions, composite functions, inverse functions, extremes of a function. Limits of a function, theorems about limits, uniqueness theorem of the limit theorem of the permanence of the sign, comparison theorem, the limit of the sum, product, quotient etc .. functions, special limits.
CONTINUOUS FUNCTIONS
Definitions and properties, continuity of a function, Napier's constant, maximum and minimum of a function.
DERIVATIVES
Definition of the derivative, geometrical meaning, derivation rules, derivation of trigonometric functions, derivation of composite functions and inverse, the derivative of the sum of functions, derivative of the product of two or more functions, the derivative of the quotient of two functions, etc. derivability and continuity of a function, differential, higher order derivatives, maxima and minima of a function, asymptotes, concavity and convexity, flexed, graphs of functions. Rolle's theorem, Cauchy, Lagrange, De L'Hopital, undetermined forms.
Logarithm function, exponential function, hyperbolic functions.
FUNCTIONS OF TWO VARIABLES
Definitions, domain of definition of a function of two variables, limits and continuity, partial derivatives of first and higher. Hessian matrix, study of the functions of two variables.
INTEGRATION
Indefinite integral, primitive, property, integration by decomposition, integration by parts and by substitution, integration of rational functions, definite integral, the relationship between integration and derivability, calculating areas, Torricelli's theorem.
DIFFERENTIAL EQUATIONS
Differential equations of the first order: homogeneous, with separate, separable and linear variables. Cauchy problem. Second order differential equations with constant coefficients.

A.Marucci: Lezioni di matematica generale, Ed. Sette Città (2017)

Economy and economic systems. The division of labor. The marginalist theory of the consumer. The marginalist theory of the firm. Market forms. Production and Employment: Keynesian Theory. Money and finance. Money and employment. Labor, unemployment and inflation. International economic relations.
The detailed program and any supplementary teaching material will be available during the course.

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

-the basics of record keeping and financial statement preparation;



-italian accounting regulation;



-investing and financial decisions and the balance sheet;



-operating decisions and the income statements;



-adjustments, financial statements, and the quality of earnings;



-interpreting accounting language;



-dynamic accounting approach;



-static accounting approach.

Testi di riferimento:
R.Libby, P.A.Libby, D.G.Short, Financial Accounting (edizione italiana),McGraw-Hill, 2009.(pagg.1-184)
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)

Educational objectives.
Knowledge of the main Italian public law institutions with particular attention to sources of law, constitutional bodies, rights of liberty, public administration and regional and local law.

Expected learning outcomes.
Students will acquire useful knowledge both to face the university study of specific areas of law, and the study aimed at participating in selective procedures, at the same time equipping themselves with useful tools to analyze social, political and institutional issues of general interest.

Program.
The course will address the analysis of the main public law institutions.
General notions: legal system, constitutional law, Constitution and concept of source of law; resolution criteria for antinomies; classification of the Constitutions; constitutional history; principles and limits to constitutional revision; forms of state; forms of government.
Organization of the Republic: Parliament: electoral system and electoral body; bicameralism and Parliament in joint session; internal organization of Parliament; legislative and constitutional review procedure; abrogative referendum.
President of the Republic and Government: President of the Republic; formation, composition and government crisis; acts with the force of law; regulations.
Autonomies of the Republic: Regions and organization; Regions and regional sources; local autonomies; the financial autonomy of the Regions and local authorities; social autonomies.
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.
European Union: European Constitution; community institutions; community sources.
Freedoms: 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 unions; social rights; "Economic constitution" .;
European, constitutional and common jurisdiction: control of constitutionality; Constitutional Court and its composition; functions of the Constitutional Court; typology of the decisions of the Constitutional Court; ordinary jurisdiction; special jurisdictions.

1) A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale scientifica, 2018, Terza edizione;
2) A. Barbera, C. Fusaro, Corso di Diritto pubblico, Il Mulino, 2018 or last edition with the exclusion of chapters I, II, III, IV, V e XVI (about 320 pages).

It is necessary to study both texts.

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

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

Garofalo G. Istituzioni di economia. Microeconomia di primo livello. Giappichelli Editore.

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

Borra S., Di Ciaccio A. (2014): Statistica – Metodologie per le scienze economiche e sociali, Terza edizione, Mc Graw-Hill

C) PROGRAM
The course is divided into two parts. The first, half course, 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 to proceed, 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.

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.

Contents:
From basic grammar to b1/B1+ grammar – Articles, auxiliary verbs (To be and to have), modal verbs (Can/Could, May/Might, Shall/Should), Present tenses (Simple and Progressive), Past tenses (Past Simple, Present Perfect Simple and Continuous; Past Perfect Simple e Continuous, Iterative Past), Future tenses (Shall/Will, Present Continuous and To be going to), Conditional tenses (Present and Past), if-clauses (1°, 2°, 3° degree and mixed), Passive form and impersonal constructions, pronouns (subject, object, demonstrative, definite, relative), adjectives (possessive, definite, comparative, superlative, quantifiers). Notions of fonetics and word formation.
Microlanguage: specialized vocabulary and terminology related to the professional fields of Politics, Law, Economics and Management developed through the reading and discussion of the texts available in the 4 units: Economy and International Political Economy; The Actors of the World Stage; Companies; Rights and Duties.

The teaching material consists of two handouts:
1) Grammar - Study Pack 1
2) Reading and Vocabulary Exercises - Study Pack 2,
Both handouts are available in paper format at the Nonsolocopie copy shop in Via del Paradiso in Viterbo; both have also been uploaded on the Moodle site https://moodle.unitus.it/moodle/course/view.php?id=1228. In particular, the first handout (Study Pack 1- Grammar) is available in the Grammar section and is complemented by further interactive exercises available online to expand vocabulary acquisition and reading skills; the second Study pack (Study Pack 2- Readings) is available with its 4 units in the section Readings – Dispensa letture 2019-20.
Grammar exercises have been mainly derived from the following Grammar Textbooks: Grammarway 1 and 2, Express Publishing, and Headway Pre-intermediate / Intermediate, OUP.
For the handouts with the specialist readings of English for International Relations and Economics, texts have been extracted and/or adapted from specialized sites (of Think Tanks, Research Groups, and Journals) and from the following volumes and magazines:


Zambardi Mall, G. A; Chapman De Stefanis R, English for Political Science, Zanichelli 1983.
Mackenzie, I. English for Business Studies, CUP, 2010.
Leo Jones & Richard Alexander, New International Business English, C.U.P., 2000;
Laura M. Basta , Patrizia Canepa, Carmela Giordano, Surfing the Business World. An English Journey through Company Management, Hoepli 2001;
Nikolas Barrall, Christine Johnson et al., Intelligent Business Intermediate, Longman 2011.
J. Fitzgerald, Management, Getting on in Business, Back Cat;Boyle, C.; Chersan, I. English for Law Enforcement, Macmillan, 2012.
Rouke, J. T. International Politics on the World Stage, 7th Ed., Duskin/ McGrow-Hill, Printed in USA, 1999.
D. Balaam & M.Veseth, Introduction to International Political Economy, Upper Saddle River, Prentice Hall, N.J., 1996;
G. Crane & A. Amawi, The Theoretical Evolution of International Political Economy, O.U.P., 1991;
Frieden, J.A.; Lake, D. A. International Political Economy, 2000.
Driscoll, D. 1996. The IMF and the World Bank. http://www.imf.org/external/pubs/ft/exrp/differ/differ.htm
Ian Brownlie, Basic Documents on Human Rights, 3rd Ed., Clarendon Press, Oxford, 1998;
T. Burgental, International Human Rights, St. Paul, Minn., West Publishing Co, 1995;
F. Newman, D, Weissbrodt, International Human Rights: Law, Policy and Process, 1996.

The American Journal of International Law
The Guardian,
The Economist
Foreign Policy

BASIC NOTIONS:
Interest and amount, discount and present value, relationship between fundamental financial quantities, anticipated interest, principle of non-arbitrage, financial laws with one and two variables.

MAIN FINANCIAL REGIMES:
Simple interest and rational discount, equivalent rates; compound interest, laws of formation of interest and amount, nominal rate, instant rate, Hardy's formula; comparison between the two main financial regimes, mixed capitalization.

THEORY OF FINANCIAL LAWS:
Severable and non-divisible financial laws, investment and continuation amount, strength of interest, determination of the capitalization law from the force of interest, force of interest for two-variable laws, force of interest and separable laws, severability for one-variable laws .

SURE ANNUITIES:
Value of an annuity, calculation of capital values; values ​​of annuities in the compound interest regime: temporary constant annuities, fractional annuities, continuous annuities, constant perpetual annuities; variable annuities: case of the indexed installment; determination of the duration and rate of an annuity.

AMORTIZATION OF LOANS:
Repayment plan, loan of a principal repayable at maturity, residual debt as the present value of future installments, progressive amortization with constant annuities (French), amortization with constant capital quotas (Italian), amortization with anticipated interest (German), amortization with quotas accumulation (American), early redemption.

ASSESSMENT OF LOANS, BONDS:
Value of a loan, valuation by recurrence, effective rate of return, risk-adjusted valuation rate, valuation of a loan repayable at maturity; bond loans, price and yield of bonds repayable at maturity or with progressive repayment.

EVALUATION OF FINANCIAL TRANSACTIONS:
Financial transactions, discounted cash flow, DCF criterion and its criticisms, internal rate of return and IRR criteria, relationship between DCF and IRR criteria, APR and NAR.

EVALUATION CRITERIA OF ALEATORY VALUES:
Average value criterion, elements of insurance theory, utility theory, stochastic dominance of the first and second order, mean-variance criterion.

Fabrizio Cacciafesta: MATEMATICA FINANZIARIA (CLASSICA E MODERNA) PER I CORSI
TRIENNALI – G. Giappichelli Editore, Torino (seconda edizione)

Part I - Recalls to double entry accounting model. Recording of main business operations. Part II – Accounting standards 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.

Fabrizio Cerbioni, Lino Cinquini, Ugo Sòstero, Contabilità e bilancio, 6/ed , McGraw-Hill, 2019 (escludere Parte I)

Programma Idoneità informatica
Prof. Flaviano Peluso

Parte I - Componenti e programmi
Dalle origini degli automi alla nascita dell’informatica
Il codice binario e l’esadecimale
Software e Hardware
L’architettura del Computer e leperiferiche
Memorie primarie e memorie di massa
Cenni sugli algoritmi e sui linguaggi di programmazione
I sistemi operativi (MS-DOS, Windows, Mac, Unix, GNU, Linux, iOS e Android)
I programmi applicativi e le principali suite (pacchetto office, libre office)
Word, Excel, Powerpoint, Lettori PDF, applicativi per file Zip, applicativi di grafica statica
Software proprietario, software libero, open source, freeware, shareware ed abandonware
I pixel, la risoluzione e la grafica computerizzata

Parte II - Internet e le reti
Da Arpanet ad internet
Le reti ed i servizi di rete
La sincronizzazione, il deadlock la commutazione a pacchetto
La tripartizione del web (surface web, deep web, dark web)
Le criptovalute e la blockchain
La Guerra dei browser
Gli access provider, gli internet service provider ed i content provider
Virus e malware (trojan, rootkit, worm, spyware, ransomware, conficker, bootnet, adware)

Parte III - I nuovi mezzi di comunicazione
I mezzi di comunicazione elettronica
La rivoluzione digitale e le trasformazioni etico/sociali ed econimche
Storia ed evoluzione dei social network e social media (forum, blog e social network e social media)
Banche dati, big data e profilazione
E-mail, PEC, raccomandata elettronica
Le firme elettroniche semplici, avanzate, qualificate e la firma digitale

Parte IV - Aspetti economici e giuridici
Accenni sui contratti digitali propri ed impropri
L’e-commerce ed i contratti a distanza
Strumenti e procedure per la sicurezza informatica
Introduzione sulla robotica e sull’intelligenza artificiale (AI)
Quesiti aperti: la responsabilità dei droni e dei droidi
Panoramica sui principali reati informatici e la Convenzione di Budapest
Accenni sul copyright, copyleft e licenze creative commons

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018
Dispense del docente.

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018

Business measurement, control system, management control, link with strategic planning, accountability centers, controller, information system for control, sales budget, production budget, budget procurement, the budget of other functional areas, activity logic, investment budget, personnel budget, consolidation of budget, economic budget, financial and capital budget

Programmazione e controllo, Cedam, Padova, 2008

Programma Idoneità informatica
Prof. Flaviano Peluso

Parte I - Componenti e programmi
Dalle origini degli automi alla nascita dell’informatica
Il codice binario e l’esadecimale
Software e Hardware
L’architettura del Computer e leperiferiche
Memorie primarie e memorie di massa
Cenni sugli algoritmi e sui linguaggi di programmazione
I sistemi operativi (MS-DOS, Windows, Mac, Unix, GNU, Linux, iOS e Android)
I programmi applicativi e le principali suite (pacchetto office, libre office)
Word, Excel, Powerpoint, Lettori PDF, applicativi per file Zip, applicativi di grafica statica
Software proprietario, software libero, open source, freeware, shareware ed abandonware
I pixel, la risoluzione e la grafica computerizzata

Parte II - Internet e le reti
Da Arpanet ad internet
Le reti ed i servizi di rete
La sincronizzazione, il deadlock la commutazione a pacchetto
La tripartizione del web (surface web, deep web, dark web)
Le criptovalute e la blockchain
La Guerra dei browser
Gli access provider, gli internet service provider ed i content provider
Virus e malware (trojan, rootkit, worm, spyware, ransomware, conficker, bootnet, adware)

Parte III - I nuovi mezzi di comunicazione
I mezzi di comunicazione elettronica
La rivoluzione digitale e le trasformazioni etico/sociali ed econimche
Storia ed evoluzione dei social network e social media (forum, blog e social network e social media)
Banche dati, big data e profilazione
E-mail, PEC, raccomandata elettronica
Le firme elettroniche semplici, avanzate, qualificate e la firma digitale

Parte IV - Aspetti economici e giuridici
Accenni sui contratti digitali propri ed impropri
L’e-commerce ed i contratti a distanza
Strumenti e procedure per la sicurezza informatica
Introduzione sulla robotica e sull’intelligenza artificiale (AI)
Quesiti aperti: la responsabilità dei droni e dei droidi
Panoramica sui principali reati informatici e la Convenzione di Budapest
Accenni sul copyright, copyleft e licenze creative commons

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018
Dispense del docente.

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018

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.

Suggested Book:
- Statistica per le decisioni aziendali - 2/Ed. - Pearson
Luigi Biggeri - Matilde Bini - Alessandra Coli - Laura Grassini - Mauro Maltagliati

other book (not compulsory):
- Statistica per le decisioni economico-aziendali , Apogeo
Anderson David, Sweeney Dennis, Williams Thomas.

The lectures will address the following topics:
- Needs, goods and value.
- Meaning and interpretation of the concept of business: contractual theory, agency theory, theory of systems.
- The historical evolution of the concept of firm.
- The conditions of the existence and the characters of the firm.
- The function of the firm, its aims and the concept of business management.
- The subjects within the firm.
- The notion of corporate assets, liabilities and book value.
- Qualitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The relationships between the different measures of capital in non-financial entities.
- The costs and the break-even analysis.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The notion and the assessment of the global value added.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

1) G. Catturi, L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2003 (Module A: lessons 1, 2, 5, 6; Module B: lessons 7, 11, 12, 17; Module C: lessons 19, 20, 21, 22, 23, 27, 29).

2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Chapters 3, 4, 5 and 7).

3) Teaching materials available on the course web site (slides and the lecture notes about the bookkeeping with the double-entry system)

The lectures will address the following topics:
- Needs, goods and value.
- Meaning and interpretation of the concept of business: contractual theory, agency theory, theory of systems.
- The historical evolution of the concept of firm.
- The conditions of the existence and the characters of the firm.
- The function of the firm, its aims and the concept of business management.
- The subjects within the firm.
- The notion of corporate assets, liabilities and book value.
- Qualitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The relationships between the different measures of capital in non-financial entities.
- The costs and the break-even analysis.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The notion and the assessment of the global value added.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

1) G. Catturi, L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2003 (Module A: lessons 1, 2, 5, 6; Module B: lessons 7, 11, 12, 17; Module C: lessons 19, 20, 21, 22, 23, 27, 29).

2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Chapters 3, 5 and 7).

3) Teaching materials available on the course web site (slides and the lecture notes about the bookkeeping with the double-entry system; slides and lecture notes about cost analysis)

COMBINATORIAL CALCULUS
Provisions, permutations and combinations with and without repetition, binominal coefficients, definitions and properties.
MATRICES AND DETERMINANTS
Definitions and properties of matrices, triangular and diagonal matrices, transposed and opposite matrices, inverse matrices. Product associated with a matrix, determinant, Laplace theorems, rule Sarrus, general properties of determinants, and lesser rank or characteristic of a matrix.
Eigenvalues and eigenvectors of a square matrix.
SYSTEMS OF LINEAR EQUATIONS
General information on systems of linear equations, theorem Rouchè-Capelli, Cramer theorem, systems of m equations in n unknowns, homogeneous systems.
FUNCTION OF REAL VARIABLE
Relations, applications or functions, definition domain, codomain or target set of a function, image. Graph of a function. Injective function or injection, surjective or a surjection, or bijection bijective function or one-to-one correspondence, invertibility of functions. Rational functions, composite functions, inverse functions, extremes of a function. Limits of a function, theorems about limits, uniqueness theorem of the limit theorem of the permanence of the sign, comparison theorem, the limit of the sum, product, quotient etc .. functions, special limits.
CONTINUOUS FUNCTIONS
Definitions and properties, continuity of a function, Napier's constant, maximum and minimum of a function.
DERIVATIVES
Definition of the derivative, geometrical meaning, derivation rules, derivation of trigonometric functions, derivation of composite functions and inverse, the derivative of the sum of functions, derivative of the product of two or more functions, the derivative of the quotient of two functions, etc. derivability and continuity of a function, differential, higher order derivatives, maxima and minima of a function, asymptotes, concavity and convexity, flexed, graphs of functions. Rolle's theorem, Cauchy, Lagrange, De L'Hopital, undetermined forms.
Logarithm function, exponential function, hyperbolic functions.
FUNCTIONS OF TWO VARIABLES
Definitions, domain of definition of a function of two variables, limits and continuity, partial derivatives of first and higher. Hessian matrix, study of the functions of two variables.
INTEGRATION
Indefinite integral, primitive, property, integration by decomposition, integration by parts and by substitution, integration of rational functions, definite integral, the relationship between integration and derivability, calculating areas, Torricelli's theorem.
DIFFERENTIAL EQUATIONS
Differential equations of the first order: homogeneous, with separate, separable and linear variables. Cauchy problem. Second order differential equations with constant coefficients.

A.Marucci: Lezioni di matematica generale, Ed. Sette Città (2017)

Economy and economic systems. The division of labor. The marginalist theory of the consumer. The marginalist theory of the firm. Market forms. Production and Employment: Keynesian Theory. Money and finance. Money and employment. Labor, unemployment and inflation. International economic relations.
The detailed program and any supplementary teaching material will be available during the course.

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

-the basics of record keeping and financial statement preparation;



-italian accounting regulation;



-investing and financial decisions and the balance sheet;



-operating decisions and the income statements;



-adjustments, financial statements, and the quality of earnings;



-interpreting accounting language;



-dynamic accounting approach;



-static accounting approach.

Testi di riferimento:
R.Libby, P.A.Libby, D.G.Short, Financial Accounting (edizione italiana),McGraw-Hill, 2009.(pagg.1-184)
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)

Educational objectives.
Knowledge of the main Italian public law institutions with particular attention to sources of law, constitutional bodies, rights of liberty, public administration and regional and local law.

Expected learning outcomes.
Students will acquire useful knowledge both to face the university study of specific areas of law, and the study aimed at participating in selective procedures, at the same time equipping themselves with useful tools to analyze social, political and institutional issues of general interest.

Program.
The course will address the analysis of the main public law institutions.
General notions: legal system, constitutional law, Constitution and concept of source of law; resolution criteria for antinomies; classification of the Constitutions; constitutional history; principles and limits to constitutional revision; forms of state; forms of government.
Organization of the Republic: Parliament: electoral system and electoral body; bicameralism and Parliament in joint session; internal organization of Parliament; legislative and constitutional review procedure; abrogative referendum.
President of the Republic and Government: President of the Republic; formation, composition and government crisis; acts with the force of law; regulations.
Autonomies of the Republic: Regions and organization; Regions and regional sources; local autonomies; the financial autonomy of the Regions and local authorities; social autonomies.
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.
European Union: European Constitution; community institutions; community sources.
Freedoms: 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 unions; social rights; "Economic constitution" .;
European, constitutional and common jurisdiction: control of constitutionality; Constitutional Court and its composition; functions of the Constitutional Court; typology of the decisions of the Constitutional Court; ordinary jurisdiction; special jurisdictions.

1) A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale scientifica, 2018, Terza edizione;
2) A. Barbera, C. Fusaro, Corso di Diritto pubblico, Il Mulino, 2018 or last edition with the exclusion of chapters I, II, III, IV, V e XVI (about 320 pages).

It is necessary to study both texts.

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

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

Garofalo G. Istituzioni di economia. Microeconomia di primo livello. Giappichelli Editore.

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

Borra S., Di Ciaccio A. (2014): Statistica – Metodologie per le scienze economiche e sociali, Terza edizione, Mc Graw-Hill

Contents:
From basic grammar to b1/B1+ grammar – Articles, auxiliary verbs (To be and to have), modal verbs (Can/Could, May/Might, Shall/Should), Present tenses (Simple and Progressive), Past tenses (Past Simple, Present Perfect Simple and Continuous; Past Perfect Simple e Continuous, Iterative Past), Future tenses (Shall/Will, Present Continuous and To be going to), Conditional tenses (Present and Past), if-clauses (1°, 2°, 3° degree and mixed), Passive form and impersonal constructions, pronouns (subject, object, demonstrative, definite, relative), adjectives (possessive, definite, comparative, superlative, quantifiers). Notions of fonetics and word formation.
Microlanguage: specialized vocabulary and terminology related to the professional fields of Politics, Law, Economics and Management developed through the reading and discussion of the texts available in the 4 units: Economy and International Political Economy; The Actors of the World Stage; Companies; Rights and Duties.

The teaching material consists of two handouts:
1) Grammar - Study Pack 1
2) Reading and Vocabulary Exercises - Study Pack 2,
Both handouts are available in paper format at the Nonsolocopie copy shop in Via del Paradiso in Viterbo; both have also been uploaded on the Moodle site https://moodle.unitus.it/moodle/course/view.php?id=1228. In particular, the first handout (Study Pack 1- Grammar) is available in the Grammar section and is complemented by further interactive exercises available online to expand vocabulary acquisition and reading skills; the second Study pack (Study Pack 2- Readings) is available with its 4 units in the section Readings – Dispensa letture 2019-20.
Grammar exercises have been mainly derived from the following Grammar Textbooks: Grammarway 1 and 2, Express Publishing, and Headway Pre-intermediate / Intermediate, OUP.
For the handouts with the specialist readings of English for International Relations and Economics, texts have been extracted and/or adapted from specialized sites (of Think Tanks, Research Groups, and Journals) and from the following volumes and magazines:


Zambardi Mall, G. A; Chapman De Stefanis R, English for Political Science, Zanichelli 1983.
Mackenzie, I. English for Business Studies, CUP, 2010.
Leo Jones & Richard Alexander, New International Business English, C.U.P., 2000;
Laura M. Basta , Patrizia Canepa, Carmela Giordano, Surfing the Business World. An English Journey through Company Management, Hoepli 2001;
Nikolas Barrall, Christine Johnson et al., Intelligent Business Intermediate, Longman 2011.
J. Fitzgerald, Management, Getting on in Business, Back Cat;Boyle, C.; Chersan, I. English for Law Enforcement, Macmillan, 2012.
Rouke, J. T. International Politics on the World Stage, 7th Ed., Duskin/ McGrow-Hill, Printed in USA, 1999.
D. Balaam & M.Veseth, Introduction to International Political Economy, Upper Saddle River, Prentice Hall, N.J., 1996;
G. Crane & A. Amawi, The Theoretical Evolution of International Political Economy, O.U.P., 1991;
Frieden, J.A.; Lake, D. A. International Political Economy, 2000.
Driscoll, D. 1996. The IMF and the World Bank. http://www.imf.org/external/pubs/ft/exrp/differ/differ.htm
Ian Brownlie, Basic Documents on Human Rights, 3rd Ed., Clarendon Press, Oxford, 1998;
T. Burgental, International Human Rights, St. Paul, Minn., West Publishing Co, 1995;
F. Newman, D, Weissbrodt, International Human Rights: Law, Policy and Process, 1996.

The American Journal of International Law
The Guardian,
The Economist
Foreign Policy

BASIC NOTIONS:
Interest and amount, discount and present value, relationship between fundamental financial quantities, anticipated interest, principle of non-arbitrage, financial laws with one and two variables.

MAIN FINANCIAL REGIMES:
Simple interest and rational discount, equivalent rates; compound interest, laws of formation of interest and amount, nominal rate, instant rate, Hardy's formula; comparison between the two main financial regimes, mixed capitalization.

THEORY OF FINANCIAL LAWS:
Severable and non-divisible financial laws, investment and continuation amount, strength of interest, determination of the capitalization law from the force of interest, force of interest for two-variable laws, force of interest and separable laws, severability for one-variable laws .

SURE ANNUITIES:
Value of an annuity, calculation of capital values; values ​​of annuities in the compound interest regime: temporary constant annuities, fractional annuities, continuous annuities, constant perpetual annuities; variable annuities: case of the indexed installment; determination of the duration and rate of an annuity.

AMORTIZATION OF LOANS:
Repayment plan, loan of a principal repayable at maturity, residual debt as the present value of future installments, progressive amortization with constant annuities (French), amortization with constant capital quotas (Italian), amortization with anticipated interest (German), amortization with quotas accumulation (American), early redemption.

ASSESSMENT OF LOANS, BONDS:
Value of a loan, valuation by recurrence, effective rate of return, risk-adjusted valuation rate, valuation of a loan repayable at maturity; bond loans, price and yield of bonds repayable at maturity or with progressive repayment.

EVALUATION OF FINANCIAL TRANSACTIONS:
Financial transactions, discounted cash flow, DCF criterion and its criticisms, internal rate of return and IRR criteria, relationship between DCF and IRR criteria, APR and NAR.

EVALUATION CRITERIA OF ALEATORY VALUES:
Average value criterion, elements of insurance theory, utility theory, stochastic dominance of the first and second order, mean-variance criterion.

Fabrizio Cacciafesta: MATEMATICA FINANZIARIA (CLASSICA E MODERNA) PER I CORSI
TRIENNALI – G. Giappichelli Editore, Torino (seconda edizione)

Programma Idoneità informatica
Prof. Flaviano Peluso

Parte I - Componenti e programmi
Dalle origini degli automi alla nascita dell’informatica
Il codice binario e l’esadecimale
Software e Hardware
L’architettura del Computer e leperiferiche
Memorie primarie e memorie di massa
Cenni sugli algoritmi e sui linguaggi di programmazione
I sistemi operativi (MS-DOS, Windows, Mac, Unix, GNU, Linux, iOS e Android)
I programmi applicativi e le principali suite (pacchetto office, libre office)
Word, Excel, Powerpoint, Lettori PDF, applicativi per file Zip, applicativi di grafica statica
Software proprietario, software libero, open source, freeware, shareware ed abandonware
I pixel, la risoluzione e la grafica computerizzata

Parte II - Internet e le reti
Da Arpanet ad internet
Le reti ed i servizi di rete
La sincronizzazione, il deadlock la commutazione a pacchetto
La tripartizione del web (surface web, deep web, dark web)
Le criptovalute e la blockchain
La Guerra dei browser
Gli access provider, gli internet service provider ed i content provider
Virus e malware (trojan, rootkit, worm, spyware, ransomware, conficker, bootnet, adware)

Parte III - I nuovi mezzi di comunicazione
I mezzi di comunicazione elettronica
La rivoluzione digitale e le trasformazioni etico/sociali ed econimche
Storia ed evoluzione dei social network e social media (forum, blog e social network e social media)
Banche dati, big data e profilazione
E-mail, PEC, raccomandata elettronica
Le firme elettroniche semplici, avanzate, qualificate e la firma digitale

Parte IV - Aspetti economici e giuridici
Accenni sui contratti digitali propri ed impropri
L’e-commerce ed i contratti a distanza
Strumenti e procedure per la sicurezza informatica
Introduzione sulla robotica e sull’intelligenza artificiale (AI)
Quesiti aperti: la responsabilità dei droni e dei droidi
Panoramica sui principali reati informatici e la Convenzione di Budapest
Accenni sul copyright, copyleft e licenze creative commons

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018
Dispense del docente.

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018

Parte Prima
I fondamenti della Politica Economica
La politica economica in un mondo imperfetto
La politica di bilancio
La politica monetaria
Politiche della crescita
Politiche per l’occupazione

Parte Seconda
Stabilità e Crescita
Innovazione finanziaria e crescita
Energia e Crescita

Bénassy-Quéré A. Coeuré B. Jacquet P. Pisany-Ferry J.
Politica economica: Teoria e pratica 2014, IL Mulino CAPP 1,2,3,4, 6, 8 (i riquadri dei capitoli sono facoltativi).

Oldani Derivati ed energia: 2012, Franco Angeli (tutto)

This is an analytical course introducing the fundamental principles of equity valuation and derivatives valuation in an asset allocation context. Beginning within the framework of modern portfolio theory, the course analysed the principal instruments and techniques used in the equity context, both basic instruments than convex derivatives, within the context of the capital markets. Special attention is paid to the application of concepts / techniques in Excel.

Caparrelli Franco. Economia del mercato mobiliare. Mc Graw Hill. 2004.
Anna Maria D'Arcangelis. Le opzioni. Copinfax 2015
Anna Maria D'Arcangelis. Il mercato azionario Copinfax 2015
Anna Maria D'Arcangelis. Finance with Excel. Teaching notes. 2015
Bodie, Kane and Marcus, (BKM), Essentials of Investments, 9th edition, Irwin, 2013.

Summary on continuous and derivable functions, integration and linear algebra.
• Applications History of EDO
• Ordinary differential equations
• The Cauchy problem, existence and uniqueness of the solutions
• Separate variable equations, first order linear equations
• Riccati equations
• Bernoulli equations
• Linear differential equations of order n homogeneous with constant coefficients
• Linear differential equations of order n not homogeneous with constant coefficients
• Systems of differential equations, equilibrium points, stability of solutions.
• Finite difference equations.
• Applications to the economy: Growth models (Harrold, Domar)
• Functions in several variables and economic applications: production and cost functions. Analysis of the Cobb-Douglas function.
• Optimization problems and programming problems.
• Numerical Methods Introduction to Matlab®: variables and constants, scalars, vectors, matrices, operations between matrices, programs and functions. Numerical methods for the solution of systems of linear algebraic equations. Numerical methods for the solution of systems of nonlinear algebraic equations. Numerical methods for the solution of differential equations and systems of differential equations of the first order: Explicit Euler method, Implicit Euler method, Crank-Nicholson method, Runge-Kutta methods. used the following text for any applications in Matlab.

Handouts distributed during the lessons

Programma Idoneità informatica
Prof. Flaviano Peluso

Parte I - Componenti e programmi
Dalle origini degli automi alla nascita dell’informatica
Il codice binario e l’esadecimale
Software e Hardware
L’architettura del Computer e leperiferiche
Memorie primarie e memorie di massa
Cenni sugli algoritmi e sui linguaggi di programmazione
I sistemi operativi (MS-DOS, Windows, Mac, Unix, GNU, Linux, iOS e Android)
I programmi applicativi e le principali suite (pacchetto office, libre office)
Word, Excel, Powerpoint, Lettori PDF, applicativi per file Zip, applicativi di grafica statica
Software proprietario, software libero, open source, freeware, shareware ed abandonware
I pixel, la risoluzione e la grafica computerizzata

Parte II - Internet e le reti
Da Arpanet ad internet
Le reti ed i servizi di rete
La sincronizzazione, il deadlock la commutazione a pacchetto
La tripartizione del web (surface web, deep web, dark web)
Le criptovalute e la blockchain
La Guerra dei browser
Gli access provider, gli internet service provider ed i content provider
Virus e malware (trojan, rootkit, worm, spyware, ransomware, conficker, bootnet, adware)

Parte III - I nuovi mezzi di comunicazione
I mezzi di comunicazione elettronica
La rivoluzione digitale e le trasformazioni etico/sociali ed econimche
Storia ed evoluzione dei social network e social media (forum, blog e social network e social media)
Banche dati, big data e profilazione
E-mail, PEC, raccomandata elettronica
Le firme elettroniche semplici, avanzate, qualificate e la firma digitale

Parte IV - Aspetti economici e giuridici
Accenni sui contratti digitali propri ed impropri
L’e-commerce ed i contratti a distanza
Strumenti e procedure per la sicurezza informatica
Introduzione sulla robotica e sull’intelligenza artificiale (AI)
Quesiti aperti: la responsabilità dei droni e dei droidi
Panoramica sui principali reati informatici e la Convenzione di Budapest
Accenni sul copyright, copyleft e licenze creative commons

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018
Dispense del docente.

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018

The lectures will address the following topics:
- Needs, goods and value.
- Meaning and interpretation of the concept of business: contractual theory, agency theory, theory of systems.
- The historical evolution of the concept of firm.
- The conditions of the existence and the characters of the firm.
- The function of the firm, its aims and the concept of business management.
- The subjects within the firm.
- The notion of corporate assets, liabilities and book value.
- Qualitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The relationships between the different measures of capital in non-financial entities.
- The costs and the break-even analysis.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The notion and the assessment of the global value added.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

1) G. Catturi, L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2003 (Module A: lessons 1, 2, 5, 6; Module B: lessons 7, 11, 12, 17; Module C: lessons 19, 20, 21, 22, 23, 27, 29).

2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Chapters 3, 4, 5 and 7).

3) Teaching materials available on the course web site (slides and the lecture notes about the bookkeeping with the double-entry system)

The lectures will address the following topics:
- Needs, goods and value.
- Meaning and interpretation of the concept of business: contractual theory, agency theory, theory of systems.
- The historical evolution of the concept of firm.
- The conditions of the existence and the characters of the firm.
- The function of the firm, its aims and the concept of business management.
- The subjects within the firm.
- The notion of corporate assets, liabilities and book value.
- Qualitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The relationships between the different measures of capital in non-financial entities.
- The costs and the break-even analysis.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The notion and the assessment of the global value added.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

1) G. Catturi, L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2003 (Module A: lessons 1, 2, 5, 6; Module B: lessons 7, 11, 12, 17; Module C: lessons 19, 20, 21, 22, 23, 27, 29).

2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Chapters 3, 5 and 7).

3) Teaching materials available on the course web site (slides and the lecture notes about the bookkeeping with the double-entry system; slides and lecture notes about cost analysis)

COMBINATORIAL CALCULUS
Provisions, permutations and combinations with and without repetition, binominal coefficients, definitions and properties.
MATRICES AND DETERMINANTS
Definitions and properties of matrices, triangular and diagonal matrices, transposed and opposite matrices, inverse matrices. Product associated with a matrix, determinant, Laplace theorems, rule Sarrus, general properties of determinants, and lesser rank or characteristic of a matrix.
Eigenvalues and eigenvectors of a square matrix.
SYSTEMS OF LINEAR EQUATIONS
General information on systems of linear equations, theorem Rouchè-Capelli, Cramer theorem, systems of m equations in n unknowns, homogeneous systems.
FUNCTION OF REAL VARIABLE
Relations, applications or functions, definition domain, codomain or target set of a function, image. Graph of a function. Injective function or injection, surjective or a surjection, or bijection bijective function or one-to-one correspondence, invertibility of functions. Rational functions, composite functions, inverse functions, extremes of a function. Limits of a function, theorems about limits, uniqueness theorem of the limit theorem of the permanence of the sign, comparison theorem, the limit of the sum, product, quotient etc .. functions, special limits.
CONTINUOUS FUNCTIONS
Definitions and properties, continuity of a function, Napier's constant, maximum and minimum of a function.
DERIVATIVES
Definition of the derivative, geometrical meaning, derivation rules, derivation of trigonometric functions, derivation of composite functions and inverse, the derivative of the sum of functions, derivative of the product of two or more functions, the derivative of the quotient of two functions, etc. derivability and continuity of a function, differential, higher order derivatives, maxima and minima of a function, asymptotes, concavity and convexity, flexed, graphs of functions. Rolle's theorem, Cauchy, Lagrange, De L'Hopital, undetermined forms.
Logarithm function, exponential function, hyperbolic functions.
FUNCTIONS OF TWO VARIABLES
Definitions, domain of definition of a function of two variables, limits and continuity, partial derivatives of first and higher. Hessian matrix, study of the functions of two variables.
INTEGRATION
Indefinite integral, primitive, property, integration by decomposition, integration by parts and by substitution, integration of rational functions, definite integral, the relationship between integration and derivability, calculating areas, Torricelli's theorem.
DIFFERENTIAL EQUATIONS
Differential equations of the first order: homogeneous, with separate, separable and linear variables. Cauchy problem. Second order differential equations with constant coefficients.

A.Marucci: Lezioni di matematica generale, Ed. Sette Città (2017)

Economy and economic systems. The division of labor. The marginalist theory of the consumer. The marginalist theory of the firm. Market forms. Production and Employment: Keynesian Theory. Money and finance. Money and employment. Labor, unemployment and inflation. International economic relations.
The detailed program and any supplementary teaching material will be available during the course.

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

-the basics of record keeping and financial statement preparation;



-italian accounting regulation;



-investing and financial decisions and the balance sheet;



-operating decisions and the income statements;



-adjustments, financial statements, and the quality of earnings;



-interpreting accounting language;



-dynamic accounting approach;



-static accounting approach.

Testi di riferimento:
R.Libby, P.A.Libby, D.G.Short, Financial Accounting (edizione italiana),McGraw-Hill, 2009.(pagg.1-184)
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)

Educational objectives.
Knowledge of the main Italian public law institutions with particular attention to sources of law, constitutional bodies, rights of liberty, public administration and regional and local law.

Expected learning outcomes.
Students will acquire useful knowledge both to face the university study of specific areas of law, and the study aimed at participating in selective procedures, at the same time equipping themselves with useful tools to analyze social, political and institutional issues of general interest.

Program.
The course will address the analysis of the main public law institutions.
General notions: legal system, constitutional law, Constitution and concept of source of law; resolution criteria for antinomies; classification of the Constitutions; constitutional history; principles and limits to constitutional revision; forms of state; forms of government.
Organization of the Republic: Parliament: electoral system and electoral body; bicameralism and Parliament in joint session; internal organization of Parliament; legislative and constitutional review procedure; abrogative referendum.
President of the Republic and Government: President of the Republic; formation, composition and government crisis; acts with the force of law; regulations.
Autonomies of the Republic: Regions and organization; Regions and regional sources; local autonomies; the financial autonomy of the Regions and local authorities; social autonomies.
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.
European Union: European Constitution; community institutions; community sources.
Freedoms: 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 unions; social rights; "Economic constitution" .;
European, constitutional and common jurisdiction: control of constitutionality; Constitutional Court and its composition; functions of the Constitutional Court; typology of the decisions of the Constitutional Court; ordinary jurisdiction; special jurisdictions.

1) A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale scientifica, 2018, Terza edizione;
2) A. Barbera, C. Fusaro, Corso di Diritto pubblico, Il Mulino, 2018 or last edition with the exclusion of chapters I, II, III, IV, V e XVI (about 320 pages).

It is necessary to study both texts.

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

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

Garofalo G. Istituzioni di economia. Microeconomia di primo livello. Giappichelli Editore.

C) PROGRAM
The course is divided into two parts. The first, half course, 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 to proceed, 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.

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.

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

Borra S., Di Ciaccio A. (2014): Statistica – Metodologie per le scienze economiche e sociali, Terza edizione, Mc Graw-Hill

Contents:
From basic grammar to b1/B1+ grammar – Articles, auxiliary verbs (To be and to have), modal verbs (Can/Could, May/Might, Shall/Should), Present tenses (Simple and Progressive), Past tenses (Past Simple, Present Perfect Simple and Continuous; Past Perfect Simple e Continuous, Iterative Past), Future tenses (Shall/Will, Present Continuous and To be going to), Conditional tenses (Present and Past), if-clauses (1°, 2°, 3° degree and mixed), Passive form and impersonal constructions, pronouns (subject, object, demonstrative, definite, relative), adjectives (possessive, definite, comparative, superlative, quantifiers). Notions of fonetics and word formation.
Microlanguage: specialized vocabulary and terminology related to the professional fields of Politics, Law, Economics and Management developed through the reading and discussion of the texts available in the 4 units: Economy and International Political Economy; The Actors of the World Stage; Companies; Rights and Duties.

The teaching material consists of two handouts:
1) Grammar - Study Pack 1
2) Reading and Vocabulary Exercises - Study Pack 2,
Both handouts are available in paper format at the Nonsolocopie copy shop in Via del Paradiso in Viterbo; both have also been uploaded on the Moodle site https://moodle.unitus.it/moodle/course/view.php?id=1228. In particular, the first handout (Study Pack 1- Grammar) is available in the Grammar section and is complemented by further interactive exercises available online to expand vocabulary acquisition and reading skills; the second Study pack (Study Pack 2- Readings) is available with its 4 units in the section Readings – Dispensa letture 2019-20.
Grammar exercises have been mainly derived from the following Grammar Textbooks: Grammarway 1 and 2, Express Publishing, and Headway Pre-intermediate / Intermediate, OUP.
For the handouts with the specialist readings of English for International Relations and Economics, texts have been extracted and/or adapted from specialized sites (of Think Tanks, Research Groups, and Journals) and from the following volumes and magazines:


Zambardi Mall, G. A; Chapman De Stefanis R, English for Political Science, Zanichelli 1983.
Mackenzie, I. English for Business Studies, CUP, 2010.
Leo Jones & Richard Alexander, New International Business English, C.U.P., 2000;
Laura M. Basta , Patrizia Canepa, Carmela Giordano, Surfing the Business World. An English Journey through Company Management, Hoepli 2001;
Nikolas Barrall, Christine Johnson et al., Intelligent Business Intermediate, Longman 2011.
J. Fitzgerald, Management, Getting on in Business, Back Cat;Boyle, C.; Chersan, I. English for Law Enforcement, Macmillan, 2012.
Rouke, J. T. International Politics on the World Stage, 7th Ed., Duskin/ McGrow-Hill, Printed in USA, 1999.
D. Balaam & M.Veseth, Introduction to International Political Economy, Upper Saddle River, Prentice Hall, N.J., 1996;
G. Crane & A. Amawi, The Theoretical Evolution of International Political Economy, O.U.P., 1991;
Frieden, J.A.; Lake, D. A. International Political Economy, 2000.
Driscoll, D. 1996. The IMF and the World Bank. http://www.imf.org/external/pubs/ft/exrp/differ/differ.htm
Ian Brownlie, Basic Documents on Human Rights, 3rd Ed., Clarendon Press, Oxford, 1998;
T. Burgental, International Human Rights, St. Paul, Minn., West Publishing Co, 1995;
F. Newman, D, Weissbrodt, International Human Rights: Law, Policy and Process, 1996.

The American Journal of International Law
The Guardian,
The Economist
Foreign Policy

BASIC NOTIONS:
Interest and amount, discount and present value, relationship between fundamental financial quantities, anticipated interest, principle of non-arbitrage, financial laws with one and two variables.

MAIN FINANCIAL REGIMES:
Simple interest and rational discount, equivalent rates; compound interest, laws of formation of interest and amount, nominal rate, instant rate, Hardy's formula; comparison between the two main financial regimes, mixed capitalization.

THEORY OF FINANCIAL LAWS:
Severable and non-divisible financial laws, investment and continuation amount, strength of interest, determination of the capitalization law from the force of interest, force of interest for two-variable laws, force of interest and separable laws, severability for one-variable laws .

SURE ANNUITIES:
Value of an annuity, calculation of capital values; values ​​of annuities in the compound interest regime: temporary constant annuities, fractional annuities, continuous annuities, constant perpetual annuities; variable annuities: case of the indexed installment; determination of the duration and rate of an annuity.

AMORTIZATION OF LOANS:
Repayment plan, loan of a principal repayable at maturity, residual debt as the present value of future installments, progressive amortization with constant annuities (French), amortization with constant capital quotas (Italian), amortization with anticipated interest (German), amortization with quotas accumulation (American), early redemption.

ASSESSMENT OF LOANS, BONDS:
Value of a loan, valuation by recurrence, effective rate of return, risk-adjusted valuation rate, valuation of a loan repayable at maturity; bond loans, price and yield of bonds repayable at maturity or with progressive repayment.

EVALUATION OF FINANCIAL TRANSACTIONS:
Financial transactions, discounted cash flow, DCF criterion and its criticisms, internal rate of return and IRR criteria, relationship between DCF and IRR criteria, APR and NAR.

EVALUATION CRITERIA OF ALEATORY VALUES:
Average value criterion, elements of insurance theory, utility theory, stochastic dominance of the first and second order, mean-variance criterion.

Fabrizio Cacciafesta: MATEMATICA FINANZIARIA (CLASSICA E MODERNA) PER I CORSI
TRIENNALI – G. Giappichelli Editore, Torino (seconda edizione)

Part I - Recalls to double entry accounting model. Recording of main business operations. Part II – Accounting standards 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.

Fabrizio Cerbioni, Lino Cinquini, Ugo Sòstero, Contabilità e bilancio, 6/ed , McGraw-Hill, 2019 (escludere Parte I)

Programma Idoneità informatica
Prof. Flaviano Peluso

Parte I - Componenti e programmi
Dalle origini degli automi alla nascita dell’informatica
Il codice binario e l’esadecimale
Software e Hardware
L’architettura del Computer e leperiferiche
Memorie primarie e memorie di massa
Cenni sugli algoritmi e sui linguaggi di programmazione
I sistemi operativi (MS-DOS, Windows, Mac, Unix, GNU, Linux, iOS e Android)
I programmi applicativi e le principali suite (pacchetto office, libre office)
Word, Excel, Powerpoint, Lettori PDF, applicativi per file Zip, applicativi di grafica statica
Software proprietario, software libero, open source, freeware, shareware ed abandonware
I pixel, la risoluzione e la grafica computerizzata

Parte II - Internet e le reti
Da Arpanet ad internet
Le reti ed i servizi di rete
La sincronizzazione, il deadlock la commutazione a pacchetto
La tripartizione del web (surface web, deep web, dark web)
Le criptovalute e la blockchain
La Guerra dei browser
Gli access provider, gli internet service provider ed i content provider
Virus e malware (trojan, rootkit, worm, spyware, ransomware, conficker, bootnet, adware)

Parte III - I nuovi mezzi di comunicazione
I mezzi di comunicazione elettronica
La rivoluzione digitale e le trasformazioni etico/sociali ed econimche
Storia ed evoluzione dei social network e social media (forum, blog e social network e social media)
Banche dati, big data e profilazione
E-mail, PEC, raccomandata elettronica
Le firme elettroniche semplici, avanzate, qualificate e la firma digitale

Parte IV - Aspetti economici e giuridici
Accenni sui contratti digitali propri ed impropri
L’e-commerce ed i contratti a distanza
Strumenti e procedure per la sicurezza informatica
Introduzione sulla robotica e sull’intelligenza artificiale (AI)
Quesiti aperti: la responsabilità dei droni e dei droidi
Panoramica sui principali reati informatici e la Convenzione di Budapest
Accenni sul copyright, copyleft e licenze creative commons

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018
Dispense del docente.

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018

Programma Idoneità informatica
Prof. Flaviano Peluso

Parte I - Componenti e programmi
Dalle origini degli automi alla nascita dell’informatica
Il codice binario e l’esadecimale
Software e Hardware
L’architettura del Computer e leperiferiche
Memorie primarie e memorie di massa
Cenni sugli algoritmi e sui linguaggi di programmazione
I sistemi operativi (MS-DOS, Windows, Mac, Unix, GNU, Linux, iOS e Android)
I programmi applicativi e le principali suite (pacchetto office, libre office)
Word, Excel, Powerpoint, Lettori PDF, applicativi per file Zip, applicativi di grafica statica
Software proprietario, software libero, open source, freeware, shareware ed abandonware
I pixel, la risoluzione e la grafica computerizzata

Parte II - Internet e le reti
Da Arpanet ad internet
Le reti ed i servizi di rete
La sincronizzazione, il deadlock la commutazione a pacchetto
La tripartizione del web (surface web, deep web, dark web)
Le criptovalute e la blockchain
La Guerra dei browser
Gli access provider, gli internet service provider ed i content provider
Virus e malware (trojan, rootkit, worm, spyware, ransomware, conficker, bootnet, adware)

Parte III - I nuovi mezzi di comunicazione
I mezzi di comunicazione elettronica
La rivoluzione digitale e le trasformazioni etico/sociali ed econimche
Storia ed evoluzione dei social network e social media (forum, blog e social network e social media)
Banche dati, big data e profilazione
E-mail, PEC, raccomandata elettronica
Le firme elettroniche semplici, avanzate, qualificate e la firma digitale

Parte IV - Aspetti economici e giuridici
Accenni sui contratti digitali propri ed impropri
L’e-commerce ed i contratti a distanza
Strumenti e procedure per la sicurezza informatica
Introduzione sulla robotica e sull’intelligenza artificiale (AI)
Quesiti aperti: la responsabilità dei droni e dei droidi
Panoramica sui principali reati informatici e la Convenzione di Budapest
Accenni sul copyright, copyleft e licenze creative commons

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018
Dispense del docente.

Testo consigliato: CONTALDO A. PELUSO F., E-detective. L’informatica giuridica e le applicazioni della digital forenics, PM Edizioni, 2018

General principles of the tax system
- Sources
- Interpretation and analogy
- Legal distinction of taxes
- Tax obligation and subjects

Implementation of the tax law
- Tax returns
- Preliminary activity
- Assessment activities
- Collection

Tax punishment

Tax litigation

Notes on the main types of direct and indirect taxes
- income tax
- IRES
- VAT
- IRAP

Attending students will be able to use the notes of the lessons, as well as the handouts and the material that will be uploaded to the Moodle platform.

The course on "International Law" is divided in two parts (a general part and a special part).

The first part, of a general character ad covering about 85% of the class hours, deals with the following topics of public international law:
– definition, origin and features of international law, focusing on the peculiar aspects of the international legal system;
– how States come to existence and their independence and sovereignty as subjects of international law, as well as the other true or alleged subjects of international law;
– formation of international rules and relationships between the different legal sources;
– general international law, custom, general principles of law, jus cogens and erga omnes obligations, as well as the codification of international law;
– international agreements and the law of the treaties as codified in the Vienna Convention of 1969, with particular regard to ratification, interpretation, reservations, invalidity and termination, as well as the succession of States in treaties; international organizations and their acts;
– the United Nations Charter, the bodies and the acts of the UN; the use of force, the collective security system and peace-keeping and peace-enforcement operations;
– international wrongful acts and responsibility for breaches of international obligations;
– peaceful settlement of disputes and prevention of international disputes;
– implementation of international law within the Italian legal systems.

The second part of the course, concerning a specialized matter and covering about 15% of the class hours, is devoted to international trade law and to the World Trade Organization, dealing in particular with the following topics:
– institutions and rules of international trade from GATT to WTO; trade negotiation rounds and the development of international rules governing trade in goods and services;
– principle of non-discrimination, most favoured nation clause and national treatment clause;
– tariffs and non-tariff barriers, such as quantitative restrictions, subsidies and dumping;
– exceptions and exemptions, free trade areas, safeguard measures, and measures for less developed countries;
– settlement of disputes within the WTO; panels and Appellate Body.

Seminars: During the course, sometimes there might be seminars on current issues, also in cooperation with professors of other courses and inviting scholar and experts from other universities or institutions.

To receive advice on an English International Law textbook, please contact Professor Coccia at m.coccia@unitus.it.
The recommended textbook in Italian is:
AA.VV. (S.M. Carbone, R. Luzzatto, A. Santa Maria et al.), Istituzioni di diritto internazionale, Fifth Edition, G. Giappichelli Editor, Turin, 2016;
only the following chapters (and pages):
• chapters I-IV (pp. 1-179);
• chapters VI-VIII (pp. 229-371);
• second section of chapter IX (pp. 418-431);
• chapter XIII (pp. 555-606).

It is advisable to also make reference, while studying the textbook, to the legal texts indicate hereinafter in the "bibliography" section

The lectures will address the following topics:
- Needs, goods and value.
- Classification of business activities.
- The subjects within the firm.
- The notion of corporate assets, liabilities and book value.
- Qualitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The relationships between the different measures of capital in non-financial entities.
- The costs and the break-even analysis.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The notion and the assessment of the global value added.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, Attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4° Edizione
Teaching material available on the course web site

Presentation of the course. Logic and logical connectives. Set theory
Numeric sets. Intervals and Surroundings. Major, minor. Upper / lower extremes
Functions: parity, disparity, injectivity, image
Power, exponential, logarithm, protractor functions
Trigonometric functions, composed. Domain. Classification
Limitations. Asymptotes
Properties of the limits: Permanence of the sign. Study of the function with the graphic method
Theorems: Comparison, sum, product, ratio, compound function
Infinites and infinitesimals. Continuity
Dedivate and differential calculus
Theorems: compound, inverse function, De L'Hopital, Taylor
Theorems: Fermat, Rolle, Middle value, Cauchy
Concave convexity. Study complete with function
Definite integral
Integral resolution methods. Integral in an improper sense
Succession. Series
Series
Elements of Linear Algebra. Matrices and Determinants

Didactic material distributed during the lessons

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.

Course topics
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 5 hours)
Forms of State and Forms of Government: State, State Forms, Political Representation, Forms of Government, Italian Constitutional History (about 5 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 11 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).

1) P. Caretti, U. De Siervo, Diritto costituzionale e pubblico,
Giappichelli, 2018, third edition.
Students can exclude: chapter I, II, III, IV, V, VI (except par. 6); chapter VII – section II, chapter IX, par. 13, chapter XII and chapter XVI.

Different texts can be used according to the Professor

2) A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale,
Editoriale Scientifica, 2018, third edition.

Lectures, reccomended fot thesis:

- F. Sorrentino, Le Fonti del diritto italiano, Cedam, 2019.

The company: introductory aspects
Business decisions: information, representations, drivers and criteria
The boundaries of the company
The internal context
The external context
Measurement of results
Value co-creation and open innovation

Corrado Gatti, Antonio Renzi, Gianluca Vagnani (2016) L’impresa. Fondamenti. McGrawHill.
Aquilani B. (2016) La co-creazione di valore nei processi di innovazione aperta: verso un modello di analisi. Cedam (primi 3 capitoli)

1. Descriptive statistics (chapters 1 to 6 and 16) - Descriptive analysis of a data set:
1.1 Basic concepts;
1.2 Distribution of a statistical variable and its graphical representation;
1.3 Central tendency;
1.4 Statistical dispersion and shape of a distribution;
1.5 Index numbers and ratios;
1.6 Double distributions and relationships between two variables;
1.7 Simple linear regression model (chapter 16).

2. Statistical inference (chapters 8 to 14) - Statistical-inductive processes to generalize the results to the reference population:
2.1 Uncertainty and probability measures;
2.2 Random variables and probability distributions;
2.3 Central Limit Theorem;
2.4 Sampling, estimators and distributions of sample estimates;
2.5 Point estimation;
2.6 Interval Estimation;
2.7 Statistical hypothesis testing: tests on averages and proportions.

BORRA, DI CIACCIO, Statistica, metodologie per le scienze economiche e sociali, III ed. Mc-Graw Hill, 2014

BOOKKEPING PART:

• It concerns the calculation of earnings and book value following the Double Entry system;
• It focuses, essentially, on all the management operations for the calculation of earnings and book value following the Double Entry system.

GENERAL PART:

1) Juridical part:
• It covers the actual discipline of the annual report prepared and presented by unlisted entities;
• It focuses, essentially, on the formal aspect of the annual report, as well as the substantial one according to the rules held in the Civil Code.
2) National and International Accounting standards’ part:
• It covers the most salient aspects of the National and International Accounting Standards (for the preparation and presentation of the annual report of both unlisted and listed entities), compared with our Civil code;
• It focuses, essentially, on accounting policies of tangible and intangible assets, current assets and provisions.
3) Fiscal part
• It concerns, essentially:
• a) the method of calculation of taxable income and related taxes;
• b) the issue of deferred taxes and advance.

FIRST PART:
D'Alessio Ida, Lombardi Stocchetti Gianluca, Pecchiari Nicola, Colombo Stefano «Basic Financial Accounting Le rilevazioni contabili»
a cura di Gianluca Lombardi Stocchetti


SECOND PART:
S. Sarcone «La formazione del bilancio annuale: disciplina civilistica e principi contabili nei loro tratti più significativi» CEDAM (2016)

Program topics:

The business case
Business advertising
Organization and circulation of the company
The company in the market
Cooperation between entrepreneurs
The notion of society and the general principles
People's societies
The joint-stock company
The S.r.l. and the S.a.p.a.
Dissolution and liquidation of joint-stock companies
Mutual companies
Extraordinary operations
The right of the financial system

For non-attending students the program also includes insolvency procedures (bankruptcy, arrangement with creditors, compulsory administrative liquidation, extraordinary administration)

MANUAL OF COMMERCIAL LAW, Third edition, edited by Marco Cian - Giappichelli Editore

We recommend the study of the subject with the aid of an updated Civil Code, complete with related laws

Part I - Components and Programs
From the origins of automata to the birth of information technology
The binary and hexadecimal code
Software and Hardware
Computer architecture and peripherals
Primary memories and mass memories
Notes on algorithms and programming languages
Operating systems (MS-DOS, Windows, Mac, Unix, GNU, Linux, iOS and Android)
Application programs and main suites (office package, libre office)
Word, Excel, Powerpoint, PDF readers, applications for Zip files, static graphics applications
Proprietary software, free software, open source, freeware, shareware and abandonware
Pixels, resolution and computer graphics
Part II - Internet and networks
From Arpanet to the internet
Networks and network services
The synchronization, the deadlock, the packet switching
The tripartite division of the web (surface web, deep web, dark web)
Cryptocurrencies and the blockchain
The Browser War
Access providers, internet service providers and content providers
Viruses and malware (trojans, rootkits, worms, spyware, ransomware, confickers, bootnets, adware)
Part III - The new means of communication
The means of electronic communication
The digital revolution and ethical / social and economic transformations
History and evolution of social networks and social media (forums, blogs and social networks and social media)
Databases, big data and profiling
E-mail, certified e-mail, electronic registered mail
Simple, advanced, qualified electronic signatures and digital signatures
Part IV - Economic and legal aspects
Hints on proper and improper digital contracts
E-commerce and distance contracts
IT security tools and procedures
Introduction to robotics and artificial intelligence (AI)
Open questions: the responsibility of drones and droids
Overview of the main cybercrimes and the Budapest Convention
Copyright, copyleft and creative commons licensing references.

CONTALDO A. PELUSO F., E-detective. Forensic information technology and methodology
information technology law, PM Editions, 2018
Lecture notes by the teacher.

The lectures will address the following topics:
- Needs, goods and value.
- Classification of business activities.
- The subjects within the firm.
- The notion of corporate assets, liabilities and book value.
- Qualitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The relationships between the different measures of capital in non-financial entities.
- The costs and the break-even analysis.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The notion and the assessment of the global value added.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, Attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4° Edizione
Teaching material available on the course web site

Presentation of the course. Logic and logical connectives. Set theory
Numeric sets. Intervals and Surroundings. Major, minor. Upper / lower extremes
Functions: parity, disparity, injectivity, image
Power, exponential, logarithm, protractor functions
Trigonometric functions, composed. Domain. Classification
Limitations. Asymptotes
Properties of the limits: Permanence of the sign. Study of the function with the graphic method
Theorems: Comparison, sum, product, ratio, compound function
Infinites and infinitesimals. Continuity
Dedivate and differential calculus
Theorems: compound, inverse function, De L'Hopital, Taylor
Theorems: Fermat, Rolle, Middle value, Cauchy
Concave convexity. Study complete with function
Definite integral
Integral resolution methods. Integral in an improper sense
Succession. Series
Series
Elements of Linear Algebra. Matrices and Determinants

Didactic material distributed during the lessons

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.

Course topics
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 5 hours)
Forms of State and Forms of Government: State, State Forms, Political Representation, Forms of Government, Italian Constitutional History (about 5 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 11 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).

1) P. Caretti, U. De Siervo, Diritto costituzionale e pubblico,
Giappichelli, 2018, third edition.
Students can exclude: chapter I, II, III, IV, V, VI (except par. 6); chapter VII – section II, chapter IX, par. 13, chapter XII and chapter XVI.

Different texts can be used according to the Professor

2) A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale,
Editoriale Scientifica, 2018, third edition.

Lectures, reccomended fot thesis:

- F. Sorrentino, Le Fonti del diritto italiano, Cedam, 2019.

1. Descriptive statistics (chapters 1 to 6 and 16) - Descriptive analysis of a data set:
1.1 Basic concepts;
1.2 Distribution of a statistical variable and its graphical representation;
1.3 Central tendency;
1.4 Statistical dispersion and shape of a distribution;
1.5 Index numbers and ratios;
1.6 Double distributions and relationships between two variables;
1.7 Simple linear regression model (chapter 16).

2. Statistical inference (chapters 8 to 14) - Statistical-inductive processes to generalize the results to the reference population:
2.1 Uncertainty and probability measures;
2.2 Random variables and probability distributions;
2.3 Central Limit Theorem;
2.4 Sampling, estimators and distributions of sample estimates;
2.5 Point estimation;
2.6 Interval Estimation;
2.7 Statistical hypothesis testing: tests on averages and proportions.

BORRA, DI CIACCIO, Statistica, metodologie per le scienze economiche e sociali, III ed. Mc-Graw Hill, 2014

The company: introductory aspects
Business decisions: information, representations, drivers and criteria
The boundaries of the company
The internal context
The external context
Measurement of results
Value co-creation and open innovation

Corrado Gatti, Antonio Renzi, Gianluca Vagnani (2016) L’impresa. Fondamenti. McGrawHill.
Aquilani B. (2016) La co-creazione di valore nei processi di innovazione aperta: verso un modello di analisi. Cedam (primi 3 capitoli)

BOOKKEPING PART:

• It concerns the calculation of earnings and book value following the Double Entry system;
• It focuses, essentially, on all the management operations for the calculation of earnings and book value following the Double Entry system.

GENERAL PART:

1) Juridical part:
• It covers the actual discipline of the annual report prepared and presented by unlisted entities;
• It focuses, essentially, on the formal aspect of the annual report, as well as the substantial one according to the rules held in the Civil Code.
2) National and International Accounting standards’ part:
• It covers the most salient aspects of the National and International Accounting Standards (for the preparation and presentation of the annual report of both unlisted and listed entities), compared with our Civil code;
• It focuses, essentially, on accounting policies of tangible and intangible assets, current assets and provisions.
3) Fiscal part
• It concerns, essentially:
• a) the method of calculation of taxable income and related taxes;
• b) the issue of deferred taxes and advance.

FIRST PART:
D'Alessio Ida, Lombardi Stocchetti Gianluca, Pecchiari Nicola, Colombo Stefano «Basic Financial Accounting Le rilevazioni contabili»
a cura di Gianluca Lombardi Stocchetti


SECOND PART:
S. Sarcone «La formazione del bilancio annuale: disciplina civilistica e principi contabili nei loro tratti più significativi» CEDAM (2016)

Program topics:

The business case
Business advertising
Organization and circulation of the company
The company in the market
Cooperation between entrepreneurs
The notion of society and the general principles
People's societies
The joint-stock company
The S.r.l. and the S.a.p.a.
Dissolution and liquidation of joint-stock companies
Mutual companies
Extraordinary operations
The right of the financial system

For non-attending students the program also includes insolvency procedures (bankruptcy, arrangement with creditors, compulsory administrative liquidation, extraordinary administration)

MANUAL OF COMMERCIAL LAW, Third edition, edited by Marco Cian - Giappichelli Editore

We recommend the study of the subject with the aid of an updated Civil Code, complete with related laws

- Financial operations. Actuarial methods for calculating interests and discounts. Equivalent interest rates.
- Term structure of prices and interest rates in capital markets. Arbitrages.
- Complex financial operations. Present value and accumulated value of an annuity. Annuities classification. Problems concerning constant annuities: determining present value, amounts to pay, number of payments, interest rate.
- Amortizing a loan. Amortization methods. Usufruct and bare ownership. Leasing.
- Evaluating and selecting economic-financial projects. Selection criteria: N.P.V., I.R.R and T.R.M.
- Time and variability indexes.

C. Crenca, P. Fersini, G. Melisi, G. Olivieri, M. Pelle – Elementi di matematica finanziaria – Ed. Pearson 2018

Part I - Components and Programs
From the origins of automata to the birth of information technology
The binary and hexadecimal code
Software and Hardware
Computer architecture and peripherals
Primary memories and mass memories
Notes on algorithms and programming languages
Operating systems (MS-DOS, Windows, Mac, Unix, GNU, Linux, iOS and Android)
Application programs and main suites (office package, libre office)
Word, Excel, Powerpoint, PDF readers, applications for Zip files, static graphics applications
Proprietary software, free software, open source, freeware, shareware and abandonware
Pixels, resolution and computer graphics
Part II - Internet and networks
From Arpanet to the internet
Networks and network services
The synchronization, the deadlock, the packet switching
The tripartite division of the web (surface web, deep web, dark web)
Cryptocurrencies and the blockchain
The Browser War
Access providers, internet service providers and content providers
Viruses and malware (trojans, rootkits, worms, spyware, ransomware, confickers, bootnets, adware)
Part III - The new means of communication
The means of electronic communication
The digital revolution and ethical / social and economic transformations
History and evolution of social networks and social media (forums, blogs and social networks and social media)
Databases, big data and profiling
E-mail, certified e-mail, electronic registered mail
Simple, advanced, qualified electronic signatures and digital signatures
Part IV - Economic and legal aspects
Hints on proper and improper digital contracts
E-commerce and distance contracts
IT security tools and procedures
Introduction to robotics and artificial intelligence (AI)
Open questions: the responsibility of drones and droids
Overview of the main cybercrimes and the Budapest Convention
Copyright, copyleft and creative commons licensing references.

CONTALDO A. PELUSO F., E-detective. Forensic information technology and methodology
information technology law, PM Editions, 2018
Lecture notes by the teacher.

Programma del corso di legislazione bancaria

Brescia Mora, Il diritto delle banche, Il Mulino, ult. ed.;

TUB, le norme del diritto bancario

E’ altresì consigliata la lettura dei seguenti articoli scientifici:

Ferro Luzzi, La connessione delle attività connesse delle banche, in banc. Borsa tit. credito, 2001, p. 145 ss;

Costi, la legge bancaria del 1936, banca impresa società, 2012.

Programma del corso di legislazione bancaria

Brescia Mora, Il diritto delle banche, Il Mulino, ult. ed.;

TUB, le norme del diritto bancario

E’ altresì consigliata la lettura dei seguenti articoli scientifici:

Ferro Luzzi, La connessione delle attività connesse delle banche, in banc. Borsa tit. credito, 2001, p. 145 ss;

Costi, la legge bancaria del 1936, banca impresa società, 2012.

The course, designed considering the curriculum in which is included, deals with the main aspects of the organizational studies and it is structured in three parts:
• The 1st part introduces some basic elements of organizations: Organization and organizational environment, Stakeholders and managers, Organizational environment, Resources and strategies to manage them
• The 2nd part is dedicated to the organizational design: Fundamental principles – Control and formalization – Specialization and forms of structure – Organizational culture
• The 3rd part deals with the study of the main dynamics related to organizational, individual and group decisions, and consequences on the culture and the use of technologies
• The 4th part focuses on the analysis of change: Forms of change – Transformation of organizations – Technological innovation – Conflict management

Foreign students should study on:
• JONES G. R., Organizational Theory, Design, and Change (7th Edition), Pearson, 2012.
• Lectures directly provided by the teacher

PART I
Balance sheet and income statement reclassification
Ration analysis
Cash flow analysis

PART II
The representation in the annual report of the main business combinations (mergers, divisions, capital injections, corporate divestments, corporate transformations)

PARTE I
1a) C. Teodori, Analisi di bilancio. Lettura ed interpretazione, Giappichelli, Torino, 2017
or as an alternative
1b) M. Fazzini, Analisi di bilancio, Ipsoa, 2017

2) Teaching materials available on the course web page


PARTE II
1a) G. Savioli, Le operazioni di gestione straordinaria, Giuffrè, 2012
or as an alternative
1b) L. Potito, Le operazioni straordinarie nell'economia delle imprese, Giappichelli, Torino, 2016

2) Teaching materials available on the course web page

PART I
Balance sheet and income statement reclassification
Ration analysis
Cash flow analysis

PART II
The representation in the annual report of the main business combinations (mergers, divisions, capital injections, corporate divestments, corporate transformations)

PART I
1a) C. Teodori, Analisi di bilancio. Lettura ed interpretazione, Giappichelli, Torino, 2017
or as an alternative
1b) M. Fazzini, Analisi di bilancio, Ipsoa, 2017

2) Teaching materials available on the course web page

PART II
1a) G. Savioli, Le operazioni di gestione straordinaria, Giuffrè, 2012
or as an alternative
1b) L. Potito, Le operazioni straordinarie nell'economia delle imprese, Giappichelli, Torino, 2016

The foundations of Economic Policy
Economic policy in an imperfect world
Budgetary policy
Growth policies
Employment policies
Monetary policy

Bénassy-Quéré A. Coeuré B. Jacquet P. Pisany-Ferry J. Politica economica: Teoria e pratica 2014, IL Mulino CAPP 1, 2, 3, 4, 6, 8.

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.

Testo di riferimento:
- Statistica per le decisioni aziendali - 2/Ed. - Pearson
Luigi Biggeri - Matilde Bini - Alessandra Coli - Laura Grassini - Mauro Maltagliati

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

Program:
1. Introduction: economics and environment, the concept of sustainability
2. The economic approach: property rights, externalities, and environmental problems
3. Evaluating trade-offs: benefit-cost analysis and other decision-making metrics
4. Valuing the environment: methods
5. Economics of pollution control:
o The environmental standards.
o Economic incentives for environmental protection: the optimal pigouvian tax. Monopoly and pigouvian tax. Marginal abatement cost of pollution reduction. Equimarginal principle, pigouvian tax and abatement costs. Comparison between environmental tax and standards. The theorem of Baumol and Oates.
o Transferable discharge permits.
6. Positive externalities: Payments for Ecosystem Services (PES)
7. Storable, renewable resources: forests
8. Common pool resources: fisheries and other commercially valuable species
9. Climate change

1. Text book (available in the library – polo S.M.Paradiso):
• Tietenberg T., Lewis L., Environmental and Natural Resource Economics, 10th edition, Pearson Education Limited, 2015  Chapters 1 – 4; 11-12; 14
Or
• Tietenberg T., Lewis L., Environmental and Natural Resource Economics, 9th edition, Pearson Education Limited, 2014  Chapters 1 – 4; 11-14; 16

2. E-material is available in English – upon request

Part I - Components and Programs
From the origins of automata to the birth of information technology
The binary and hexadecimal code
Software and Hardware
Computer architecture and peripherals
Primary memories and mass memories
Notes on algorithms and programming languages
Operating systems (MS-DOS, Windows, Mac, Unix, GNU, Linux, iOS and Android)
Application programs and main suites (office package, libre office)
Word, Excel, Powerpoint, PDF readers, applications for Zip files, static graphics applications
Proprietary software, free software, open source, freeware, shareware and abandonware
Pixels, resolution and computer graphics
Part II - Internet and networks
From Arpanet to the internet
Networks and network services
The synchronization, the deadlock, the packet switching
The tripartite division of the web (surface web, deep web, dark web)
Cryptocurrencies and the blockchain
The Browser War
Access providers, internet service providers and content providers
Viruses and malware (trojans, rootkits, worms, spyware, ransomware, confickers, bootnets, adware)
Part III - The new means of communication
The means of electronic communication
The digital revolution and ethical / social and economic transformations
History and evolution of social networks and social media (forums, blogs and social networks and social media)
Databases, big data and profiling
E-mail, certified e-mail, electronic registered mail
Simple, advanced, qualified electronic signatures and digital signatures
Part IV - Economic and legal aspects
Hints on proper and improper digital contracts
E-commerce and distance contracts
IT security tools and procedures
Introduction to robotics and artificial intelligence (AI)
Open questions: the responsibility of drones and droids
Overview of the main cybercrimes and the Budapest Convention
Copyright, copyleft and creative commons licensing references.

CONTALDO A. PELUSO F., E-detective. Forensic information technology and methodology
information technology law, PM Editions, 2018
Lecture notes by the teacher.