Degree Course: Business Administration Syllabus for A.Y. 2020/2021  

The lectures will address the following topics:
- Needs, goods and value.
- Meaning, evolution and interpretation of the concept of business.
- The conditions of the existence, the characters of the firm, and its classification.
- The function of the firm, its aims and the concept of business management.
- The subjects within the firm.
- Strategies
- Business activities and organization
- The notion of corporate assets, liabilities and equity.
- Qualitative and quantitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The costs and the break-even analysis.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

1) G. Catturi, Principi di economia aziendale. L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2019 (Section A: lessons 1, 2, 5; Section B: lessons 7, 8, 10, 13, 14, 18; Section C: lessons 20, 21, 22, 26, 29).

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

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

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

The exam program covers the entire subject debated in the manuals of private law (including topics not addressed in class and in study groups), except for the parts concerning:
- the family law;
- the successions;
- the enterprise and the companies;
- the bank and stock exchange contracts;
- the credit instruments;
- the failure and insolvency procedures;
- the subordinate employment relationship;
- the trade union law.
N.B. It should be noted that since some years, the "typical and atypical contracts" have been (again) including into the program, while once they had been excluded because the contract law course was dedicated to the study of all typical and atypical contracts. Already in the past academic year, during the exam, each student was asked at least one question about a typical or atypical contract

The student is free to choose the manual of private law institutions on which to prepare the exam.

The text recommended by the teacher is A. Torrente, P. Schlesinger, "Manuale di diritto privato", edited by F. Anelli, C. Granelli, Milano, 2019.

The preparation of the exam must be complemented by the indispensable consultation - which must be continuous and systematic: during the lessons, in the rereading of the notes and in the months before the exam - of a "Civil Code" (not commented with doctrine and jurisprudence) updated and accompanied by the main special laws.
We recommend the "Civil Code and related laws" edited by G. De Nova, Bologna, 2020.

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

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)

Knowledge of the main topics of Italian public law (sources of law, constitutional bodies, constitutional rights, organization of the Italian regions).

Students will acquire the useful knowledge to deal with the study of specific sectors of law, while equipping themselves with conceptual tools to analyze social, political and institutional issues of general interest.

A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale scientifica, 2021

or

A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale scientifica, 2018 and A. Barbera, C. Fusaro, Corso di Diritto pubblico, Il Mulino, 2020, excluding chapters I, II, III, IV, V e XVI.

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)

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

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.

Grammar: 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), 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: Business Entities, Management, Marketing, Accounting.

The teaching material consists in two handouts:
1) Grammar - Study Pack 1
2) Reading and Vocabulary Exercises - Study Pack 2.
Both handouts are also available online and comply with copyright laws.
Grammar exercises have been mainly derived from Grammar Textbooks such as Grammarway 1 and 2, Express Publishing, and Headway Pre-intermediate / Intermediate, OUP. For the handouts with the specialist readings, texts have been extracted and/or adapted from the following manuals:

K. Richardson, M. Kavanagh, J. Sydes at al. The Business Pre-intermediate, Macmillan;
J. Allison, P. Emmerson, The Busines 2.0 Intermediate Student’s Book, Macmillan;
T. Trappe, G. Tullis, Intelligent Business Coursebook, Longman.

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.

The economic activity - The firms - the markets: banking, financial and antitrust - The economic unit theory.

An updated manual chosen by the student

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

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

The course program is divided into three modules:
MODULE 1: Elements of Programming (2 CFU: 12 hours)
The basic elements of programming will be introduced, in particular data types, arithmetic and data operations, data representation, graphical display, loops and control instructions and function definitions will be explained. These elements will be explored through their application using RStudio software.
MODULE 2: Data Representation (2 CFU: 12 hours)
This module will introduce the concept of Database, model entity relationship and relational algebra and calculus.
MODULE 3: Data Processing (2 CFU: 12 hours)
The concepts of descriptive statistics will be applied in Excel and RStudio and real test cases will be analyzed.

In order to have a complete knowledge for the passing of the exam in addition to the material provided by the teacher we recommend consulting the following sources:
• https://cran.r-project.org/doc/contrib/Paradis-rdebuts_en.pdf
• https://cran.r-project.org/doc/manuals/r-release/R-intro.pdf
• Atzeni, Ceri, Paraboschi, Torlone, Basi Di Dati (Modelli e Linguaggi di Interrogazione), McGraw Hill, 2003
• Michael Alexander, Excel 2019 Bible

The objectives of political economy
Fundamentals of political economy
Political economy in imperfect world
Public budget policy
Monetary Policy
Growth policies
Employment policies

Bénassy-Quéré A. Coeuré B. Jacquet P. Pisany-Ferry J.
Economic Policy: Theory and Practice, Oxford University Press.
Chapters 1-5, 8-9 including boxes

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

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

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

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

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

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

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

Luigi Fici, Programmazione e Controllo, Cedam, 2008

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.

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


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

The bank - its structure - its regulatory contest: national and of the UE - the most recurrent contracts with the clients.

Diritto bancario a cura di P. Ferro_Luzzi - due tomi

The lectures will address the following topics:
- Needs, goods and value.
- Meaning, evolution and interpretation of the concept of business.
- The conditions of the existence, the characters of the firm, and its classification.
- The function of the firm, its aims and the concept of business management.
- The subjects within the firm.
- Strategies
- Business activities and organization
- The notion of corporate assets, liabilities and equity.
- Qualitative and quantitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The costs and the break-even analysis.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

1) G. Catturi, Principi di economia aziendale. L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2019 (Section A: lessons 1, 2, 5; Section B: lessons 7, 8, 10, 13, 14, 18; Section C: lessons 20, 21, 22, 26, 29).

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

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

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

The exam program covers the entire subject debated in the manuals of private law (including topics not addressed in class and in study groups), except for the parts concerning:
- the family law;
- the successions;
- the enterprise and the companies;
- the bank and stock exchange contracts;
- the credit instruments;
- the failure and insolvency procedures;
- the subordinate employment relationship;
- the trade union law.
N.B. It should be noted that since some years, the "typical and atypical contracts" have been (again) including into the program, while once they had been excluded because the contract law course was dedicated to the study of all typical and atypical contracts. Already in the past academic year, during the exam, each student was asked at least one question about a typical or atypical contract

The student is free to choose the manual of private law institutions on which to prepare the exam.

The text recommended by the teacher is A. Torrente, P. Schlesinger, "Manuale di diritto privato", edited by F. Anelli, C. Granelli, Milano, 2019.

The preparation of the exam must be complemented by the indispensable consultation - which must be continuous and systematic: during the lessons, in the rereading of the notes and in the months before the exam - of a "Civil Code" (not commented with doctrine and jurisprudence) updated and accompanied by the main special laws.
We recommend the "Civil Code and related laws" edited by G. De Nova, Bologna, 2020.

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

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)

Knowledge of the main topics of Italian public law (sources of law, constitutional bodies, constitutional rights, organization of the Italian regions).

Students will acquire the useful knowledge to deal with the study of specific sectors of law, while equipping themselves with conceptual tools to analyze social, political and institutional issues of general interest.

A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale scientifica, 2021

or

A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale scientifica, 2018 and A. Barbera, C. Fusaro, Corso di Diritto pubblico, Il Mulino, 2020, excluding chapters I, II, III, IV, V e XVI.

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)

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

Grammar: 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), 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: Business Entities, Management, Marketing, Accounting.

The teaching material consists in two handouts:
1) Grammar - Study Pack 1
2) Reading and Vocabulary Exercises - Study Pack 2.
Both handouts are also available online and comply with copyright laws.
Grammar exercises have been mainly derived from Grammar Textbooks such as Grammarway 1 and 2, Express Publishing, and Headway Pre-intermediate / Intermediate, OUP. For the handouts with the specialist readings, texts have been extracted and/or adapted from the following manuals:

K. Richardson, M. Kavanagh, J. Sydes at al. The Business Pre-intermediate, Macmillan;
J. Allison, P. Emmerson, The Busines 2.0 Intermediate Student’s Book, Macmillan;
T. Trappe, G. Tullis, Intelligent Business Coursebook, Longman.

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.

The economic activity - The firms - the markets: banking, financial and antitrust - The economic unit theory.

An updated manual chosen by the student

The Economics of Money, Banking and Financial Markets, Global Edition (Inglese) Copertina flessibile – 29 novembre 2018
di Frederic S. Mishkin (Autore)

PARTS:
Financial Markets
Financial Institutions
Central Banking and the Conduct of Monetary Policy

The Economics of Money, Banking and Financial Markets, Global Edition (Inglese) Copertina flessibile – 29 novembre 2018
di Frederic S. Mishkin (Autore)

PARTS:
Financial Markets
Financial Institutions
Central Banking and the Conduct of Monetary Policy

The course program is divided into three modules:
MODULE 1: Elements of Programming (2 CFU: 12 hours)
The basic elements of programming will be introduced, in particular data types, arithmetic and data operations, data representation, graphical display, loops and control instructions and function definitions will be explained. These elements will be explored through their application using RStudio software.
MODULE 2: Data Representation (2 CFU: 12 hours)
This module will introduce the concept of Database, model entity relationship and relational algebra and calculus.
MODULE 3: Data Processing (2 CFU: 12 hours)
The concepts of descriptive statistics will be applied in Excel and RStudio and real test cases will be analyzed.

In order to have a complete knowledge for the passing of the exam in addition to the material provided by the teacher we recommend consulting the following sources:
• https://cran.r-project.org/doc/contrib/Paradis-rdebuts_en.pdf
• https://cran.r-project.org/doc/manuals/r-release/R-intro.pdf
• Atzeni, Ceri, Paraboschi, Torlone, Basi Di Dati (Modelli e Linguaggi di Interrogazione), McGraw Hill, 2003
• Michael Alexander, Excel 2019 Bible

The objectives of political economy
Fundamentals of political economy
Political economy in imperfect world
Public budget policy
Monetary Policy
Growth policies
Employment policies

Bénassy-Quéré A. Coeuré B. Jacquet P. Pisany-Ferry J.
Economic Policy: Theory and Practice, Oxford University Press.
Chapters 1-5, 8-9 including boxes

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.

Handouts distributed during the lessons

Fixed-Income Securities and Derivatives Handbook: Analysis and Valuation Hardcover – August 2, 2010
by Moorad Choudhry

Part I : Introduction to Bonds
CHAPTER 1
The Bond Instrument (Pages: 1-33)
CHAPTER 2
Bond Instruments and Interest Rate Risk (Pages: 35-49)
CHAPTER 3
Bond Pricing and Spot and Forward Rates (Pages: 51-70)
CHAPTER 4
Interest Rate Modeling (Pages: 71-85)
CHAPTER 5
Fitting the Yield Curve (Pages: 87-117)
Part III : Selected Market Trading Considerations
CHAPTER 17
The Yield Curve, Bond Yield, and Spot Rates (Pages: 371-400)

Fixed-Income Securities and Derivatives Handbook: Analysis and Valuation Hardcover – August 2, 2010
by Moorad Choudhry

Part I : Introduction to Bonds
CHAPTER 1
The Bond Instrument (Pages: 1-33)
CHAPTER 2
Bond Instruments and Interest Rate Risk (Pages: 35-49)
CHAPTER 3
Bond Pricing and Spot and Forward Rates (Pages: 51-70)
CHAPTER 4
Interest Rate Modeling (Pages: 71-85)
CHAPTER 5
Fitting the Yield Curve (Pages: 87-117)
Part III : Selected Market Trading Considerations
CHAPTER 17
The Yield Curve, Bond Yield, and Spot Rates (Pages: 371-400)

The bank - its structure - its regulatory contest: national and of the UE - the most recurrent contracts with the clients.

Diritto bancario a cura di P. Ferro_Luzzi - due tomi

The lectures will address the following topics:
- Needs, goods and value.
- Meaning, evolution and interpretation of the concept of business.
- The conditions of the existence, the characters of the firm, and its classification.
- The function of the firm, its aims and the concept of business management.
- The subjects within the firm.
- Strategies
- Business activities and organization
- The notion of corporate assets, liabilities and equity.
- Qualitative and quantitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The financial aspects of the business management.
- The analysis of the profitability and of the liquidity of the firm using the ratios.
- The costs and the break-even analysis.
- The bookkeeping of the fundamental firms’ operations with the double-entry system.

1) G. Catturi, Principi di economia aziendale. L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2019 (Section A: lessons 1, 2, 5; Section B: lessons 7, 8, 10, 13, 14, 18; Section C: lessons 20, 21, 22, 26, 29).

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

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

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

The exam program covers the entire subject debated in the manuals of private law (including topics not addressed in class and in study groups), except for the parts concerning:
- the family law;
- the successions;
- the enterprise and the companies;
- the bank and stock exchange contracts;
- the credit instruments;
- the failure and insolvency procedures;
- the subordinate employment relationship;
- the trade union law.
N.B. It should be noted that since some years, the "typical and atypical contracts" have been (again) including into the program, while once they had been excluded because the contract law course was dedicated to the study of all typical and atypical contracts. Already in the past academic year, during the exam, each student was asked at least one question about a typical or atypical contract

The student is free to choose the manual of private law institutions on which to prepare the exam.

The text recommended by the teacher is A. Torrente, P. Schlesinger, "Manuale di diritto privato", edited by F. Anelli, C. Granelli, Milano, 2019.

The preparation of the exam must be complemented by the indispensable consultation - which must be continuous and systematic: during the lessons, in the rereading of the notes and in the months before the exam - of a "Civil Code" (not commented with doctrine and jurisprudence) updated and accompanied by the main special laws.
We recommend the "Civil Code and related laws" edited by G. De Nova, Bologna, 2020.

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

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)

Knowledge of the main topics of Italian public law (sources of law, constitutional bodies, constitutional rights, organization of the Italian regions).

Students will acquire the useful knowledge to deal with the study of specific sectors of law, while equipping themselves with conceptual tools to analyze social, political and institutional issues of general interest.

A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale scientifica, 2021

or

A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale scientifica, 2018 and A. Barbera, C. Fusaro, Corso di Diritto pubblico, Il Mulino, 2020, excluding chapters I, II, III, IV, V e XVI.

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)

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

Grammar: 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), 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: Business Entities, Management, Marketing, Accounting.

The teaching material consists in two handouts:
1) Grammar - Study Pack 1
2) Reading and Vocabulary Exercises - Study Pack 2.
Both handouts are also available online and comply with copyright laws.
Grammar exercises have been mainly derived from Grammar Textbooks such as Grammarway 1 and 2, Express Publishing, and Headway Pre-intermediate / Intermediate, OUP. For the handouts with the specialist readings, texts have been extracted and/or adapted from the following manuals:

K. Richardson, M. Kavanagh, J. Sydes at al. The Business Pre-intermediate, Macmillan;
J. Allison, P. Emmerson, The Busines 2.0 Intermediate Student’s Book, Macmillan;
T. Trappe, G. Tullis, Intelligent Business Coursebook, Longman.

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.

The course program is divided into three modules:
MODULE 1: Elements of Programming (2 CFU: 12 hours)
The basic elements of programming will be introduced, in particular data types, arithmetic and data operations, data representation, graphical display, loops and control instructions and function definitions will be explained. These elements will be explored through their application using RStudio software.
MODULE 2: Data Representation (2 CFU: 12 hours)
This module will introduce the concept of Database, model entity relationship and relational algebra and calculus.
MODULE 3: Data Processing (2 CFU: 12 hours)
The concepts of descriptive statistics will be applied in Excel and RStudio and real test cases will be analyzed.

In order to have a complete knowledge for the passing of the exam in addition to the material provided by the teacher we recommend consulting the following sources:
• https://cran.r-project.org/doc/contrib/Paradis-rdebuts_en.pdf
• https://cran.r-project.org/doc/manuals/r-release/R-intro.pdf
• Atzeni, Ceri, Paraboschi, Torlone, Basi Di Dati (Modelli e Linguaggi di Interrogazione), McGraw Hill, 2003
• Michael Alexander, Excel 2019 Bible

The economic activity - The firms - the markets: banking, financial and antitrust - The economic unit theory.

An updated manual chosen by the student

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

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

1. Typical contracts and atypical contracts: distinction.
2. Doctrinal and jurisprudential orientations on the concept of "merits".
3. Doctrinal and jurisprudential orientations on the lawfulness, in the abstract or in practice, of atypical contracts.
4. Franchising.
5. The autonomous contract of guarantee.
6. Lease backs.
7. Improper annuities.
8. The interest rate swap.

The first three points of the program must be studied on the essays indicated in "Adopted texts and bibliography of reference", numbers 1), and 7).
Each of the other five points of the program is devoted to an essay indicated in "Adopted texts and reference bibliography", from number 2) to number 6).

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

The tests, in the order in which they have to be studied, are:

1) A. GUARNERI, Il contratto immeritevole e il rasoio di Occam, in Nuova giur. civ. comm., 2018, I, p. 253 ss.

2) S. D'ANDREA, Il franchising: squilibrio contrattuale e interpretazione costituzionalmente orientata, in Giur. it., 2018, I, 2338 ss.

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

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

5) G. PERLINGIERI, La scelta della disciplina applicabile ai c.d. "vitalizi impropri". Riflessioni in tema di aleatorietà della rendita vitalizia e di tipicità e atipicità dei contratti, in Rass. dir. civ., 2015, p. 529 ss.

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

7) S. D'ANDREA, Immeritevolezza e illiceità in astratto dei contratti atipici. in Nuov. giur. civ. comm., 2020, pp. 469 ss.

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 90% 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 10% 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

Richiami di microeconomia
Risanamento della finanza pubblica, debito e sostenibilità
I sistemi di tassazione nei paesi Ocse
L’efficienza
I fallimenti del mercato
Gli effetti economici delle imposte
Imposte ed efficienza: la tassazione ottimale
Le Imposte dirette: Irpef, Irpeg
Le imposte indirette: Iva
Sistema pensionistico, ripartizione e capitalizzazione
La teoria economica dell’evasione fiscale
La tassazione dell’economia digitale

Ernesto Longobardi, Economia dei Tributi, Mc Graw Hill 2018

The lectures will address the following topics:
1. Needs, goods and value.
2. Business activities and organization
3. Classification of business activities.
4. The subjects within the firm.
5. Strategies
6. The notion of corporate assets, liabilities and book value.
7. The accrual-basis and the cash basis of accounting.
8. The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
9. The relationships between the different measures of capital in non-financial entities.
10. The costs and the break-even analysis.
11. The financial aspects of the business management.
12. The analysis of the profitability and of the liquidity of the firm using the ratios.
13. 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

Books and slides are only available in Italian

The economy and economic systems. The division of labor. The marginalist theory of the consumer and the company. Production and employment: the Keynesian theory. Money and finance. Currency and employment. IS-LM model. Work, unemployment and inflation. AD-AS model. International economic relations. Balance of payments, net international investment position, gross external debt, nominal and real exchange rate, multinational corporations, J effect, Marshall-Lerner conditions for the effectiveness of the devaluation, most important theories of international trade and Keynesian multiplier in open economy. Mundell-Fleming model. Gold system, system based on gold and the dollar, European union, European monetary union, governance.
Chapter I: everything.
Chapter II: everything.
Chapter III: paragraphs 29 and 30 only.
Chapter IV: up to paragraph 43 (inclusive). Integration: "Consumer balance" file.
Chapter V: up to paragraph 55 (inclusive).
Chapter VI: up to the paragraph "Cross-elasticity, elasticity-income" (included). Integration: slides on fixed, variable, short and long term costs.
Chapter VII: all with the exception of the paragraph "Convergence between natural growth rate and guaranteed growth rate".
Chapter VIII: all with the exception of the paragraphs: "Maturity of the bonds and interest rate", "Risk and interest rate; some types of bond loans "," The instability of the demand for money and the influence of monetary factors on real ones ".
Chapter IX: everything.
Chapter X: everything. Integration: AD-AS template file.
Chapter XI: everything. Integration: net international equity position and gross external debt. Integration: Mundell-Fleming model.
Chapter XII: everything except “convergence criteria set by the Maastricht Treaty” of paragraph 146 and paragraph 149.

“Nuovi lineamenti di Economia Politica, Corsi M. e Roncaglia A. edizioni Laterza, ultima edizione”
Slides
AVAILABLE IN ITALIAN ONLY

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 4 hours)
Forms of State and Forms of Government: State, State Forms, Political Representation, Forms of Government, Italian Constitutional History (about 4 hours)
The organization of the Republic: Parliament: electoral system and electoral body; Bicameralism and Parliament in common session; Internal organization of Parliament; President of the Republic and Government; the Autonomies of the Republic: Regions and Organizations; Local autonomy (about 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 4 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 7 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).

A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale Scientifica, 2021, fourth edition.

Different texts can be used according to the Professor

Program:
1-Evolution of quality, application of the concept of quality and control in the production system, quality assurance, quality and management approach, corporate orientation to quality.
2-The principles of quality: customer focus; leadership; engagement of people; process approach; improvement; evidence-based decision making; relationship management.
3-The ISO 9000 standard: evolution of the certification, the reference standards, the ISO 9001 standard, models, processes and quality management, economic aspects of quality.
4-Principles of environmental management and reference standards: towards an integrated management system.
5-Case studies and practical applications: during the course can be organized seminars, guided tours, participation in conferences, study days or practical exercises.

Material made available by the professor

The book of reference is: Fundamentals of Total Quality Management, Jens J.Dahlgaard; Kai Kristensen; Gopal K.Kanji. (chapter: 2,3,4,5,6,14,16,17).

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

Corrado Gatti, Antonio Renzi, Gianluca Vagnani (2016) L’impresa. Fondamenti. McGrawHill. (full text) Chapters 6 and 7 are not an exam program for the 2019 Edition.
Aquilani B. (2016) La co-creazione di valore nei processi di innovazione aperta: verso un modello di analisi. Cedam. (only the first three chapters)

Slides of the lessons made available on the portal.

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

B1 level grammar and syntax, according to the CEFR, vocabulary and communication forms typical of the business world (specific vocabulary and phraseology of business English); The topics will range from the corporate structure to accounting, with particular reference to the circular economy, blue economy and green economy, developed through the reading and analysis of business English texts.

• Ian MacKenzie, English for Business Studies, Cambridge University Press, 2010, 3rd edition;
• Michael Duckworth, Business Grammar and Practice, Oxford University Press, 2003, new edition;

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 - Pearson Italia, I ed – Marzo 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.

PART ONE - The field of the shipping - The sections of the shipping: the tramp and the line - The section of the containerized marine transport: characters, strategies of increase, forms of cooperation and trends.

SECOND PART - The port facilities of the containerized marine traffics - The effects of the reform - The internationalization of the terminal business - The vertical integration of the carriers in the port facilities field - The strategic choices of the international terminal - Companies of navigation and terminal operators in ports: criticality and trends.

Midoro R., Parola F. - The strategies of the enterprises in the shipping of line and the port facilities - Franco Angeli - Milan 2013 - Second edition.

Classical theory of international trade
Neoclassical theory of international trade
Heckscher-Ohlin theory
Four basic theorems of orthodox theory
Review of the concepts of producer, consumer and transformation theory.
Refinements of the orthodox theory
Duties and other commercial policy measures
The free trade-protectionism debate and commercial cooperation
Neoprotectionism
The new theories of international trade
International trade and economic growth
Globalization and new economic geography
Real exchange rate
Effective exchange rate
The various exchange regimes and the international monetary system

Fondamenti di economia internazionale Giancarlo Gandolfo e Marianna Belloc UTET editori
Available in Italian only

Chapters 17, 18 except 18.6, 19 except 19.3.3
Chapters 20 and 21
Chapters 22 and 23 excluding graph on page 459 and box 23.2
Chapters 24, 25, 26, 27
Paragraph 2.1 and chapter 3 to 3.5 without graphs

The in-depth process of the subject of this course is set up in successive stages, with the aim of making the student fully understand. The student must, step by step, learn the main knowledge and consolidate his previous educational background. The program consists of 4 phases and a final summary lesson/seminar.
a) Illustration of the updated dynamics of the main international flows of different types of goods, with updated data for the year 2020. Definition of the main institutes of international trade and international trade law followed by a concise, but significant historical excursus on the evolution of trade - 10 hours of lessons;
b) Sources, Subjects and national and international Institutions of transnational trade. Analysis of the economic impact of trade on the world scenario: the role played by China, EU and USA. Evolution of the "phenomenon" of the Globalization of trade and services, with a focus on the different types of goods - 12 hours of lessons
c) Structure, functions and purposes of the World Trade Organization also in connection with the diffusion of the new lex mercatoria . The role of customs administrations in protecting and promoting fair trade. Exercises on the application of the new lex mercatoria - 8 hours of lessons and 3 hours of practice.
d) Product classification; it starts from the periodic table to arrive at the international Taric classification. The safety of the products connected to the risk analysis calibrated on the characteristics of the different products. 8 hours of lessons and 4 hours of practice
Conclusions 3 hours of the seminar

See texts above indicated

The lectures will address the following topics:
1. Needs, goods and value.
2. Business activities and organization
3. Classification of business activities.
4. The subjects within the firm.
5. Strategies
6. The notion of corporate assets, liabilities and book value.
7. The accrual-basis and the cash basis of accounting.
8. The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
9. The relationships between the different measures of capital in non-financial entities.
10. The costs and the break-even analysis.
11. The financial aspects of the business management.
12. The analysis of the profitability and of the liquidity of the firm using the ratios.
13. 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

Program:
1-Evolution of quality, application of the concept of quality and control in the production system, quality assurance, quality and management approach, corporate orientation to quality.
2-The principles of quality: customer focus; leadership; engagement of people; process approach; improvement; evidence-based decision making; relationship management.
3-The ISO 9000 standard: evolution of the certification, the reference standards, the ISO 9001 standard, models, processes and quality management, economic aspects of quality.
4-Principles of environmental management and reference standards: towards an integrated management system.
5-Case studies and practical applications: during the course can be organized seminars, guided tours, participation in conferences, study days or practical exercises.

Material made available by the professor

The book of reference is: Fundamentals of Total Quality Management, Jens J.Dahlgaard; Kai Kristensen; Gopal K.Kanji. (chapter: 2,3,4,5,6,14,16,17).

Books and slides are only available in Italian

The economy and economic systems. The division of labor. The marginalist theory of the consumer and the company. Production and employment: the Keynesian theory. Money and finance. Currency and employment. IS-LM model. Work, unemployment and inflation. AD-AS model. International economic relations. Balance of payments, net international investment position, gross external debt, nominal and real exchange rate, multinational corporations, J effect, Marshall-Lerner conditions for the effectiveness of the devaluation, most important theories of international trade and Keynesian multiplier in open economy. Mundell-Fleming model. Gold system, system based on gold and the dollar, European union, European monetary union, governance.
Chapter I: everything.
Chapter II: everything.
Chapter III: paragraphs 29 and 30 only.
Chapter IV: up to paragraph 43 (inclusive). Integration: "Consumer balance" file.
Chapter V: up to paragraph 55 (inclusive).
Chapter VI: up to the paragraph "Cross-elasticity, elasticity-income" (included). Integration: slides on fixed, variable, short and long term costs.
Chapter VII: all with the exception of the paragraph "Convergence between natural growth rate and guaranteed growth rate".
Chapter VIII: all with the exception of the paragraphs: "Maturity of the bonds and interest rate", "Risk and interest rate; some types of bond loans "," The instability of the demand for money and the influence of monetary factors on real ones ".
Chapter IX: everything.
Chapter X: everything. Integration: AD-AS template file.
Chapter XI: everything. Integration: net international equity position and gross external debt. Integration: Mundell-Fleming model.
Chapter XII: everything except “convergence criteria set by the Maastricht Treaty” of paragraph 146 and paragraph 149.

“Nuovi lineamenti di Economia Politica, Corsi M. e Roncaglia A. edizioni Laterza, ultima edizione”
Slides
AVAILABLE IN ITALIAN ONLY

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 4 hours)
Forms of State and Forms of Government: State, State Forms, Political Representation, Forms of Government, Italian Constitutional History (about 4 hours)
The organization of the Republic: Parliament: electoral system and electoral body; Bicameralism and Parliament in common session; Internal organization of Parliament; President of the Republic and Government; the Autonomies of the Republic: Regions and Organizations; Local autonomy (about 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 4 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 7 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).

A. Sterpa, N. Viceconte, Norma e ordinamento costituzionale, Editoriale Scientifica, 2021, fourth edition.

Different texts can be used according to the Professor

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
The measurement of results
The co-creation of value and open innovation

Corrado Gatti, Antonio Renzi, Gianluca Vagnani (2016) L’impresa. Fondamenti. McGrawHill (full text). Chapters 6 and 7 are not an exam program for the 2019 Edition.
Aquilani B. (2016) La co-creazione di valore nei processi di innovazione aperta: verso un modello di analisi. Cedam (only the first three chapters).

Slides of the lessons made available on the portal.

B1 level grammar and syntax, according to the CEFR, vocabulary and communication forms typical of the business world (specific vocabulary and phraseology of business English); The topics will range from the corporate structure to accounting, with particular reference to the circular economy, blue economy and green economy, developed through the reading and analysis of business English texts.

• Ian MacKenzie, English for Business Studies, Cambridge University Press, 2010, 3rd edition;
• Michael Duckworth, Business Grammar and Practice, Oxford University Press, 2003, new edition;

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)

Ideally, the course is divided into five parts.
1) Bookkeeping 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.
2) Business economic part:
• It covers the fundamental principles expressed by the doctrine for the preparation and the presentation of annual report;
• It focuses, essentially, on the relationships between the objective of the financial reporting process and the accounting policies; on the calculation of the value in use and fair value less cost to sell and on various measures of capital.
3) 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.
4) 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.
5) Fiscal part
• It concerns, essentially:
• a) the method of calculation of taxable income and related taxes;
• b) the issue of deferred taxes and advance.

Teaching material available on the course web site

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 - Pearson Italia, I ed – Marzo 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.

Part 1 - The Organization and Its Environment
Chapter 1 Organizations and Organizational Effectiveness
Chapter 2 Stakeholders, Managers, and Ethics
Chapter 3 Organizing in a Changing Global Environment
Part 2 - Organizational Design
Chapter 4 Basic Challenges of Organizational Design
Chapter 5 Designing Organizational Structure: Authority and Control
Chapter 6 Designing Organizational Structure: Specialization and Coordination
Chapter 7 Creating and Managing Organizational Culture
Chapter 8 Organizational Design and Strategy in a Changing Global Environment
Chapter 9 Organizational Design, Competences, and Technology
Part 3 - Organizational Change
Chapter 10 Types and Forms of Organizational Change
Chapter 11 Organizational Transformations: Birth, Growth, Decline, and Death
Chapter 12 Decision Making, Learning, Knowledge Management, and Information Technology
Chapter 13 Innovation, Intrapreneurship, and Creativity
Chapter 14 Managing Conflict, Power, and Politics

Gareth Jones
Organizational Theory, Design and Change: Global Edition

Teaching material available on Moodle at the following link: https://moodle.unitus.it/moodle/mod/folder/view.php?id=52502

PART 1: THE PREPARATION AND PRESENTATION OF THE FINANCIAL STATEMENTS ACCORDING TO THE NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS
The formal aspects of the financial statements: the balance sheet, the traditional income statement, the statement of comprehensive income, the statement of cash flows and the statement of changes in equity;
The participations;
Tangible and intangible assets;
Financial instruments;
Fiscal aspects

PART 2: THE PREPARATION AND PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENT
The concept of a business group
The consolidation area
Deletion of partecipations;
Elimination of intra-group items;
The accounting treatment of investments in companies not belonging to the scope of consolidation.

PART 3: THE FINANCIAL STATEMENT OF FINANCIAL INTERMEDIARIES: FORMAL ORDERING PECULIARITIES

PART 1:

Quagli (2017), Bilancio di esercizio e principi contabili, Giappichelli.
(Escludere i capitoli 5, 7, 9, 10, 12 e 14)

PART 2:

S. Sarcone (1993), I gruppi aziendali. Strutture e bilanci consolidati, Giappichelli. (Limitatamente alla Parte II, capitoli 3, 4 e 5).

PART 3:

R. Cimini (2019), Il sistema di bilancio degli enti creditizi e finanziari, CEDAM.
(Escluso il capitolo 10).

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.

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

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

ANALYSIS OF COMPANY MANAGEMENT AND FINANCIAL STATEMENTS: FISCAL AND FINANCIAL LEGALITY CONTROL PROCEDURES

- Tax evasion and fraud. Powers that can be exercised and taxpayer protection
-The control methodologies, the main accounting regimes and financial investigations
-The fight against tax evasion and tax fraud of international significance
-The conclusion of the inspection activity
-Measures of asset aggression and additional economic and financial pathologies that may be found following the inspection activity

Didactic material by the teacher

Programma Politica Economica (8CFU)

• I fondamenti (cap.I)
• La politica economica in un mondo imperfetto (cap.II)
• Politica di bilancio (cap.III)
• Politica monetaria (cap.IV)
• Politiche della crescita (cap.VI)
• Politica dell’occupazione (cap.VIII)

Testo di riferimento:
Politica Economica-Teoria e pratica
AGNÉS BÉNASSY-QUÉRÉ, BENOIT COEURÉ, PIERRE JACQUET, JEAN PISANI-FERRY
Il Mulino edizioni 2012


• I fondamenti (cap.I)
• La politica economica in un mondo imperfetto (cap.II)
• Politica di bilancio (cap.III)
• Politica monetaria (cap.IV)
• Politiche del lavoro (cap.VIII)
• Politiche della crescita (cap.IX)


Politica Economica-Teoria e pratica
AGNÉS BÉNASSY-QUÉRÉ, BENOIT COEURÉ, PIERRE JACQUET, JEAN PISANI-FERRY
Il Mulino edizioni 2019

Politica Economica-Teoria e Pratica. Il Mulino

The introduction of Economic Policy
The Economic Policy in an imperfect world
Fiscal policy
long-term growth policies
Employment policy
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.