– The information system for the managerial decision-making process
– Development of planning and budgeting functions
– The decision-making process
– Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
– Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
– From strategic planning to budgeting. The budget and its elements.
– A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
– Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing – full costing Activity Based Costing.
– Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
– Case Study

– Garrison, Norreen, Brewer, Managerial Accounting (13th Edition, McGraw-Hill International Edition), all the book except chapters 4-15-16
– Slides and articles on the website

1. LE REVISIONI INTERNE: CONTESTO FUNZIONALE E PRESUPPOSTI. POSSIBILI TIPOLOGIE.
ISTITUZIONE DELLA FUNZIONE DI REVISIONE INTERNA. REVISIONE INTERNA E COSTRUZIONE DI UN SISTEMA DI CONTROLLO INTERNO.
2. L’INTERNAL AUDITING NELLA CORPORATE GOVERNANCE. RISK MANAGEMENT E CONTROLLO INTERNO. ORGANIZZAZIONE, OBIETTIVI, ATTIVITÀ E RISULTATI DELL’INTERNAL AUDITING, CRSA.
3. TECNICHE DI INTERNAL AUDIT SU:
- CONTROLLO E REVISIONE AL CICLO DEGLI APPROVVIGIONAMENTI.
- CONTROLLO E REVISIONE AL CICLO DEGLI INVESTIMENTI.
- CONTROLLO E REVISIONE ALLE VENDITE ED ALLA CLIENTELA.
- CONTROLLO E REVISIONE DI TESORERIA.
- CONTROLLO E REVISIONE AL MAGAZZINO.
4. POSSIBILI MODALITÀ DI REVISIONE INTERNA NEGLI AGGREGATI AZIENDALI. REVISIONE INTERNA ED ESTERNA E SISTEMI EDP. ASPETTI DEL SCI NELLA SOCIETÀ COOPERATIVA. LA REVISIONE INTERNA NELLE PICCOLE BANCHE. ALCUNE RIFLESSIONI IN TEMA DI DUE DILIGENCE.
5. ESERCITAZIONI DI INTERNAL AUDITING

G. TROINA (A CURA DI), LE REVISIONI AZIENDALI, MILANO, FRANCO ANGELI, 2005.
C. A. DITTMEIER, INTERNAL AUDITING, MILANO, EGEA.

OPZIONALE E PER APPROFONDIMENTI PRATICI:
C. REGOLIOSI, A. PERNO, L’ESERCIZIO DELL’INTERNAL AUDIT, SANT’ARCANGELO DI ROMAGNA (RN), MAGGIOLI, 2010.

IL CORSO SI ATTIVA IN UN UNICO MODULO DIDATTICO, CHE SI INTERSECA CON ALTRI MODULI (AD ESEMPIO: GESTIONE ETICA D’IMPRESA; RESPONSABILITÀ D’IMPRESA E CONSUMATORI) CHE GUARDANO, DA PROFILI DIVERSI, LA DISCIPLINA DELL’IMPRESA E DEL MERCATO. IL PROGRAMMA HA AD OGGETTO LA DISCIPLINA DELLE PRATICHE COMMERCIALI SCORRETTE, ANALIZZANDONE NON SOLO IL RUOLO E LA FUNZIONE, MA ANCHE I PRINCIPALI PROFILI APPLICATIVI. A TAL FINE, VIENE RISERVATO UN ADEGUATO SPAZIO ALLE INDICAZIONI PROVENIENTI DALLA GIURISPRUDENZA, CON PARTICOLARE RIGUARDO ALLE DECISIONI DELL’AGCM, PER LA SOLUZIONE DELLE NUMEROSE QUESTIONI CHE LA PRASSI HA CONSENTITO DI RILEVARE.

AA.VV.: REGOLE DEL MERCATO: LA DISCIPLINA DELLE PRATICHE COMMERCIALI SCORRETTE, ESTRATTO DA “LE MODIFICHE AL CODICE DEL CONSUMO”, A CURA DI E. MINERVINI E L. ROSSI CARLEO, GIAPPICHELLI, 2009, REPERIBILE SUL SITO: HTTP://WWW.GIAPPICHELLI.IT/HOME/978-88-348-9657-0,3489657.ASP1.

Gli argomenti del corso sono:
1. Obiettivi, contenuti, utilizzi e utilizzatori dell’analisi finanziaria
2. Principali basi-dati economico-finanziarie (nazionali e internazionali): obiettivi, struttura, modelli logici, tecniche di elaborazione.
3. Performance e rischio dell’impresa:
a) Metriche:
 contabili (indici di bilancio)
 value-based (EVA, CFROI, SVA, EM, CVA)
b) Delle metriche saranno analizzati:
 criteri di misurazione
 contenuti informativi e diagnostici
 modelli logici/analitici di collegamento e scomposizione
 termini di confronto per analisi cross-sectional
 coerenza con value creation e con misure di mercato
 distorsioni nei sistemi premianti e di incentivo manageriali
 problematiche applicative e esempi di bias/moral hazard (caso Parmalat)
c) Analisi/comparazione di settori/imprese su dati reali (da basi dati disponibili)
4. Fabbisogno finanziario e sue determinanti. Analisi della dinamica finanziaria e rendiconti finanziari: flussi di capitale circolante netto (varie configurazioni) e di cassa
5. Solvibilità finanziaria, rischio di credito e modelli di rating/scoring
6. Fattibilità finanziaria delle strategie
7. Gestione del capitale circolante: a) gestione del credito/debito di fornitura; b) modelli di gestione delle scorte; c) modelli di gestione della liquidità.

A) LIBRI
1. Berk J. – De Marzo P., Finanza aziendale 2, Pearson-Addison Wesley, 2008, capitolo 7
2. Brunetti G., Coda V., Favotto F., Analisi, previsioni, simulazioni economico-finanziarie d’impresa, Etas Libri 1990, capp. 4-6-7-8
3. Horngren C.., Foster G., Datar S.M., Contabilità per la direzione, Isedi 1998, capitolo 21
4. Pavarani E., L’equilibrio finanziario, McGraw-Hill 2006, capitoli 3 e 5
5. Pavarani E., Tagliavini G., Pianificazione finanziaria, McGraw-Hill 2006, capitoli 5 e 11
6. Venanzi D., Financial performance measures and value creation: the state of the art, Springer 2012 (http://www.springer.com/business+%26+management/finance/book/978-88-470-2450-2)

B) ARTICOLI/DISPENSE
7. Clinton B.D., Chen S., “Do new performance measures measure up?”, Management Accounting, october 1998 (copia cartacea disponibile in biblioteca)
8. Morresi O., I modelli di gestione della liquidità aziendale – dispensa, 2010 (download dal sito web del corso)
9. Sironi A., “I rating interni e i modelli per la gestione del rischio di credito”, in Banca d’Italia, Modelli per la gestione del rischio di credito – I ratings interni, Tematiche istituzionali, Banca d’Italia, 2000 (download dal sito web http://www.bancaditalia.it/pubblicazioni/temist/modelli)

C) MATERIALI APPLICATIVI E DI COMPLETAMENTO
Dati, casi, slides, materiali dei seminari, ecc., resi disponibili dal docente sul sito web del corso (accessibili per gli studenti del corso – frequentanti e no – tramite password; le password di accesso saranno comunicate durante le lezioni. Gli studenti non frequentanti possono richiederle al docente via email).

MARKETING RESEARCH AND MARKETING INFORMATION SYSTEM
THE PROJECT DESIGN
EXPLORATIVE RESEARCH AND THE COLLECTION OF FIELD DATA: IN-DEPTH INTERVIEW & FOCUS GROUP
QUANTITATIVE RESEARCH: OBSERVATION
CONTENT ANALYSIS
QUANTITATIVE RESEARCH: SURVEY
QUANTITATIVE RESEARCH: HYPOTHESES AND THEIR TESTS
SEGMENTING MARKETS: FACTOR AND CLUSTER ANALYSES
POSITIONING: DISCRIMINANT ANALYSIS & CORRESPONDENCES ANALYSIS
EXPERIMENTAL DATA ANALYSIS TECHNIQUES: T-TEST, CHI-SQUARE, ONE-WAY ANOVA, TWO-WAY ANOVA, MAIN EFFECT, INTERACTION EFFECTS
CONJOINT ANALYSIS

One of two books of your choice:

1) Molteni L., Troilo G., Marketing Research, II edition, McGraw-Hill

2) Malhotra N.K., 2009, Marketing Research. An Applied Orientation, Pearson.

1. INTRODUCTION TO COMPETITION LAW: THE FUNCTION OF COMPETITION LAW, SOURCES OF COMPETITION LAW, EUROPEAN LAW INFLUENCES, THE INSTITUTIONS FOR ENFORCEMENT.
2. EC COMPETITION LAW AND POLICY: ARTICLE 81 ELEMENTS OF AN INFRINGEMENT AND APPLICATION: UNDERTAKINGS; AGREEMENTS, DECISIONS AND CONCERTED PRACTICES, THE OBJECT OR EFFECT OF PREVENTING, RESTRICTING OR DISTORTING COMPETITION, AGREEMENTS FAILINGS OUTSIDE ARTICLE81, EFFECT ON INTER-STATE TRADE; DE MINIMIS DOCTRINE. ARTICLE 81: INDIVIDUAL AND BLOCK EXEMPTIONS.
3. EC COMPETITION LAW AND POLICY: ARTICLE 82 ELEMENTS OF AN INFRINGEMENT AND APPLICATION; UNDERTAKINGS; EFFECT ON INTER-STATE TRADE; DOMINANT POSITION-RELEVANT PRODUCT MARKET, GEOGRAPHICAL MARKET, TEMPORAL MARKET; ABUSE.
4. ENFORCEMENT OF ARTICLE 81 AND 82.
5. EUROPEAN COMPETITION LAW AND PUBLIC ENTERPRISES
6. HORIZONTAL AND VERTICAL RESTRAINTS, OLIGOPOLY AND PRICE DISCRIMINATION: EXAMPLES OF ANTI-COMPETITIVE PRACTICES.
7. INTELLECTUAL PROPERTY: HORIZONTAL AND VERTICAL AGREEMENTS, ANTI-MONOPOLY CONTROL, UK AND EC LAW.
8. CONTROL OF MERGERS: UK AND EC LAW. 9. EUROPEAN COMPETITION LAW AND STATE MEMBERS COMPETITION LAW

STUDENTS CAN CHOOSE ONE OF THE FOLLOWING BOOKS:

JONES, A. AND SUFRIN,B. (2007) 3RD ED. EC COMPETITION LAW, OXFORD UNIVERSITY PRESS.
KORAH,V. (2007), AN INTRODUCTORY GUIDE TO EC COMPETITION LAW AND PRACTICE, HART PUBLISHING.
RODGER, B & MACCULLOCH, A (2008) COMPETITION LAW AND POLICY, CAVENDISH PUB LTD
WISH, R (2008), 6TH ED. COMPETITION LAW, OXFORD UNIVERSITY PRESS.

Large, highly integrated companies are generally seen as the economic institutions which best represent the capitalist system: for this reason the main focus of the course will be to analyse the structure of these companies in different time periods. It is, nonetheless, worth remembering that the numerous economic structures and competitive conditions that have arisen over time in the West have led to the appearance of a variety of different types of company. With this in mind, the first part of the course will look at various general themes within economic history from the first industrial revolution to the end of the last century, in order to provide a general frame of reference within which to place the evolutionary process of modern industrial companies. The second part of the course will include a detailed investigation of twentieth century companies, with the aim of tracing a comparative profile of the forms of economic development that characterised Western capitalism in different time periods; finally, we will use the example of specific companies to further understand the situation in Italy, a country which has been seen as representing the different ways of understanding and doing business within the context of economic development in the twentieth century. This will allow us to reflect upon current theories of Italy’s ‘decline’, and upon the country’s future prospects.
The following themes will be covered during the course:
• Modern economic development and the paradigm of the ‘industrial revolutions’
• Businesses and the evolution of the socio-cultural environment: contexts and institutions
• The evolution in scale and structure of businesses: family companies, managerial companies and company groups.
• Company management and governance: organisation, work and advances in techniques.
• The rise and fall of public companies.
• Industrial concentration and corporate groups in twentieth century Italy.
• Business and government in Italy, from the birth of the Institute for Industrial Reconstruction (IRI) to privatisation policies.
• The scale of companies: big businesses v small and medium companies.
• Technological innovation and work in Italian industries during the last decades of the twentieth century.
• The fourth capitalism: scale and distribution; physiognomy; internationalisation; organisational structures.

Alfred D. Chandler Jr., Franco Amatori, and Takashi Hikino (editors), Big Business and the Wealth of Nations, Cambridge U.P., Cambridge, Massachussets, 1997.
Geoffrey Jones and Jonathan Zeitlin (editors), The Oxford Handbook of Business History, New York, Oxford U.P., 2008.

Large, highly integrated companies are generally seen as the economic institutions which best represent the capitalist system: for this reason the main focus of the course will be to analyse the structure of these companies in different time periods. It is, nonetheless, worth remembering that the numerous economic structures and competitive conditions that have arisen over time in the West have led to the appearance of a variety of different types of company. With this in mind, the first part of the course will look at various general themes within economic history from the first industrial revolution to the end of the last century, in order to provide a general frame of reference within which to place the evolutionary process of modern industrial companies. The second part of the course will include a detailed investigation of twentieth century companies, with the aim of tracing a comparative profile of the forms of economic development that characterised Western capitalism in different time periods; finally, we will use the example of specific companies to further understand the situation in Italy, a country which has been seen as representing the different ways of understanding and doing business within the context of economic development in the twentieth century. This will allow us to reflect upon current theories of Italy’s ‘decline’, and upon the country’s future prospects.
The following themes will be covered during the course:
• Modern economic development and the paradigm of the ‘industrial revolutions’
• Businesses and the evolution of the socio-cultural environment: contexts and institutions
• The evolution in scale and structure of businesses: family companies, managerial companies and company groups.
• Company management and governance: organisation, work and advances in techniques.
• The rise and fall of public companies.
• Industrial concentration and corporate groups in twentieth century Italy.
• Business and government in Italy, from the birth of the Institute for Industrial Reconstruction (IRI) to privatisation policies.
• The scale of companies: big businesses v small and medium companies.
• Technological innovation and work in Italian industries during the last decades of the twentieth century.
• The fourth capitalism: scale and distribution; physiognomy; internationalisation; organisational structures

- Alfred D. Chandler Jr., Franco Amatori, and Takashi Hikino (editors), Big Business and the Wealth of Nations, Cambridge U.P., Cambridge, Massachussets, 1997.
- Geoffrey Jones and Jonathan Zeitlin (editors), The Oxford Handbook of Business History, New York, Oxford U.P., 2008.

2. Technological Cluster
3. Technologies and Environment
4. Technological innovation and quality
5. New opportunities in terms of technological innovation and implementation in the industrial reality, in particular dematerialization.
7. recall of basic concepts on development and sustainability at national, European and international levels
8. Contribution and the role of technologies to improve the efficient use of natural resources and the sustainable production
9.Clean technologies for sustainable production of goods,services, energy
10. recall of basic knoledge on sustainability, sustainable development and sustainable production
11. Life cycle thinking
12. Main instruments to evaluate total environmental, economic and social impacts ( LCA,ELCA,SLCA,LCC, footprinting...)
13. main Environmental management systems;

David Rainey, Sustainable business development: Inventing the future strategy, innovation and leadership, Cambridge University Press, 2008 (part of the test book: Chapter 1,2)
Mark Dodgson, David Gann, Ammon Salter, The management of technological innovation, Oxford University Press, 2008 (part of the test book Chapter 3,5,6,7).

– The information system for the managerial decision-making process
– Development of planning and budgeting functions
– The decision-making process
– Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
– Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
– From strategic planning to budgeting. The budget and its elements.
– A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
– Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing – full costing Activity Based Costing.
– Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
– Case Study

– Garrison, Norreen, Brewer, Managerial Accounting (13th Edition, McGraw-Hill International Edition), all the book except chapters 4-15-16
– Slides and articles on the website

1. LE REVISIONI INTERNE: CONTESTO FUNZIONALE E PRESUPPOSTI. POSSIBILI TIPOLOGIE.
ISTITUZIONE DELLA FUNZIONE DI REVISIONE INTERNA. REVISIONE INTERNA E COSTRUZIONE DI UN SISTEMA DI CONTROLLO INTERNO.
2. L’INTERNAL AUDITING NELLA CORPORATE GOVERNANCE. RISK MANAGEMENT E CONTROLLO INTERNO. ORGANIZZAZIONE, OBIETTIVI, ATTIVITÀ E RISULTATI DELL’INTERNAL AUDITING, CRSA.
3. TECNICHE DI INTERNAL AUDIT SU:
- CONTROLLO E REVISIONE AL CICLO DEGLI APPROVVIGIONAMENTI.
- CONTROLLO E REVISIONE AL CICLO DEGLI INVESTIMENTI.
- CONTROLLO E REVISIONE ALLE VENDITE ED ALLA CLIENTELA.
- CONTROLLO E REVISIONE DI TESORERIA.
- CONTROLLO E REVISIONE AL MAGAZZINO.
4. POSSIBILI MODALITÀ DI REVISIONE INTERNA NEGLI AGGREGATI AZIENDALI. REVISIONE INTERNA ED ESTERNA E SISTEMI EDP. ASPETTI DEL SCI NELLA SOCIETÀ COOPERATIVA. LA REVISIONE INTERNA NELLE PICCOLE BANCHE. ALCUNE RIFLESSIONI IN TEMA DI DUE DILIGENCE.
5. ESERCITAZIONI DI INTERNAL AUDITING

G. TROINA (A CURA DI), LE REVISIONI AZIENDALI, MILANO, FRANCO ANGELI, 2005.
C. A. DITTMEIER, INTERNAL AUDITING, MILANO, EGEA.

OPZIONALE E PER APPROFONDIMENTI PRATICI:
C. REGOLIOSI, A. PERNO, L’ESERCIZIO DELL’INTERNAL AUDIT, SANT’ARCANGELO DI ROMAGNA (RN), MAGGIOLI, 2010.

2. Technological Cluster
3. Technologies and Environment
4. Technological innovation and quality
5. New opportunities in terms of technological innovation and implementation in the industrial reality, in particular dematerialization.
7. recall of basic concepts on development and sustainability at national, European and international levels
8. Contribution and the role of technologies to improve the efficient use of natural resources and the sustainable production
9.Clean technologies for sustainable production of goods,services, energy
10. recall of basic knoledge on sustainability, sustainable development and sustainable production
11. Life cycle thinking
12. Main instruments to evaluate total environmental, economic and social impacts ( LCA,ELCA,SLCA,LCC, footprinting...)
13. main Environmental management systems;

David Rainey, Sustainable business development: Inventing the future strategy, innovation and leadership, Cambridge University Press, 2008 (part of the test book: Chapter 1,2)
Mark Dodgson, David Gann, Ammon Salter, The management of technological innovation, Oxford University Press, 2008 (part of the test book Chapter 3,5,6,7).

IL CORSO SI ATTIVA IN UN UNICO MODULO DIDATTICO, CHE SI INTERSECA CON ALTRI MODULI (AD ESEMPIO: GESTIONE ETICA D’IMPRESA; RESPONSABILITÀ D’IMPRESA E CONSUMATORI) CHE GUARDANO, DA PROFILI DIVERSI, LA DISCIPLINA DELL’IMPRESA E DEL MERCATO. IL PROGRAMMA HA AD OGGETTO LA DISCIPLINA DELLE PRATICHE COMMERCIALI SCORRETTE, ANALIZZANDONE NON SOLO IL RUOLO E LA FUNZIONE, MA ANCHE I PRINCIPALI PROFILI APPLICATIVI. A TAL FINE, VIENE RISERVATO UN ADEGUATO SPAZIO ALLE INDICAZIONI PROVENIENTI DALLA GIURISPRUDENZA, CON PARTICOLARE RIGUARDO ALLE DECISIONI DELL’AGCM, PER LA SOLUZIONE DELLE NUMEROSE QUESTIONI CHE LA PRASSI HA CONSENTITO DI RILEVARE.

AA.VV.: REGOLE DEL MERCATO: LA DISCIPLINA DELLE PRATICHE COMMERCIALI SCORRETTE, ESTRATTO DA “LE MODIFICHE AL CODICE DEL CONSUMO”, A CURA DI E. MINERVINI E L. ROSSI CARLEO, GIAPPICHELLI, 2009, REPERIBILE SUL SITO: HTTP://WWW.GIAPPICHELLI.IT/HOME/978-88-348-9657-0,3489657.ASP1.

Gli argomenti del corso sono:
1. Obiettivi, contenuti, utilizzi e utilizzatori dell’analisi finanziaria
2. Principali basi-dati economico-finanziarie (nazionali e internazionali): obiettivi, struttura, modelli logici, tecniche di elaborazione.
3. Performance e rischio dell’impresa:
a) Metriche:
 contabili (indici di bilancio)
 value-based (EVA, CFROI, SVA, EM, CVA)
b) Delle metriche saranno analizzati:
 criteri di misurazione
 contenuti informativi e diagnostici
 modelli logici/analitici di collegamento e scomposizione
 termini di confronto per analisi cross-sectional
 coerenza con value creation e con misure di mercato
 distorsioni nei sistemi premianti e di incentivo manageriali
 problematiche applicative e esempi di bias/moral hazard (caso Parmalat)
c) Analisi/comparazione di settori/imprese su dati reali (da basi dati disponibili)
4. Fabbisogno finanziario e sue determinanti. Analisi della dinamica finanziaria e rendiconti finanziari: flussi di capitale circolante netto (varie configurazioni) e di cassa
5. Solvibilità finanziaria, rischio di credito e modelli di rating/scoring
6. Fattibilità finanziaria delle strategie
7. Gestione del capitale circolante: a) gestione del credito/debito di fornitura; b) modelli di gestione delle scorte; c) modelli di gestione della liquidità.

A) LIBRI
1. Berk J. – De Marzo P., Finanza aziendale 2, Pearson-Addison Wesley, 2008, capitolo 7
2. Brunetti G., Coda V., Favotto F., Analisi, previsioni, simulazioni economico-finanziarie d’impresa, Etas Libri 1990, capp. 4-6-7-8
3. Horngren C.., Foster G., Datar S.M., Contabilità per la direzione, Isedi 1998, capitolo 21
4. Pavarani E., L’equilibrio finanziario, McGraw-Hill 2006, capitoli 3 e 5
5. Pavarani E., Tagliavini G., Pianificazione finanziaria, McGraw-Hill 2006, capitoli 5 e 11
6. Venanzi D., Financial performance measures and value creation: the state of the art, Springer 2012 (http://www.springer.com/business+%26+management/finance/book/978-88-470-2450-2)

B) ARTICOLI/DISPENSE
7. Clinton B.D., Chen S., “Do new performance measures measure up?”, Management Accounting, october 1998 (copia cartacea disponibile in biblioteca)
8. Morresi O., I modelli di gestione della liquidità aziendale – dispensa, 2010 (download dal sito web del corso)
9. Sironi A., “I rating interni e i modelli per la gestione del rischio di credito”, in Banca d’Italia, Modelli per la gestione del rischio di credito – I ratings interni, Tematiche istituzionali, Banca d’Italia, 2000 (download dal sito web http://www.bancaditalia.it/pubblicazioni/temist/modelli)

C) MATERIALI APPLICATIVI E DI COMPLETAMENTO
Dati, casi, slides, materiali dei seminari, ecc., resi disponibili dal docente sul sito web del corso (accessibili per gli studenti del corso – frequentanti e no – tramite password; le password di accesso saranno comunicate durante le lezioni. Gli studenti non frequentanti possono richiederle al docente via email).

MARKETING RESEARCH AND MARKETING INFORMATION SYSTEM
THE PROJECT DESIGN
EXPLORATIVE RESEARCH AND THE COLLECTION OF FIELD DATA: IN-DEPTH INTERVIEW & FOCUS GROUP
QUANTITATIVE RESEARCH: OBSERVATION
CONTENT ANALYSIS
QUANTITATIVE RESEARCH: SURVEY
QUANTITATIVE RESEARCH: HYPOTHESES AND THEIR TESTS
SEGMENTING MARKETS: FACTOR AND CLUSTER ANALYSES
POSITIONING: DISCRIMINANT ANALYSIS & CORRESPONDENCES ANALYSIS
EXPERIMENTAL DATA ANALYSIS TECHNIQUES: T-TEST, CHI-SQUARE, ONE-WAY ANOVA, TWO-WAY ANOVA, MAIN EFFECT, INTERACTION EFFECTS
CONJOINT ANALYSIS

One of two books of your choice:

1) Molteni L., Troilo G., Marketing Research, II edition, McGraw-Hill

2) Malhotra N.K., 2009, Marketing Research. An Applied Orientation, Pearson.

1. INTRODUCTION TO COMPETITION LAW: THE FUNCTION OF COMPETITION LAW, SOURCES OF COMPETITION LAW, EUROPEAN LAW INFLUENCES, THE INSTITUTIONS FOR ENFORCEMENT.
2. EC COMPETITION LAW AND POLICY: ARTICLE 81 ELEMENTS OF AN INFRINGEMENT AND APPLICATION: UNDERTAKINGS; AGREEMENTS, DECISIONS AND CONCERTED PRACTICES, THE OBJECT OR EFFECT OF PREVENTING, RESTRICTING OR DISTORTING COMPETITION, AGREEMENTS FAILINGS OUTSIDE ARTICLE81, EFFECT ON INTER-STATE TRADE; DE MINIMIS DOCTRINE. ARTICLE 81: INDIVIDUAL AND BLOCK EXEMPTIONS.
3. EC COMPETITION LAW AND POLICY: ARTICLE 82 ELEMENTS OF AN INFRINGEMENT AND APPLICATION; UNDERTAKINGS; EFFECT ON INTER-STATE TRADE; DOMINANT POSITION-RELEVANT PRODUCT MARKET, GEOGRAPHICAL MARKET, TEMPORAL MARKET; ABUSE.
4. ENFORCEMENT OF ARTICLE 81 AND 82.
5. EUROPEAN COMPETITION LAW AND PUBLIC ENTERPRISES
6. HORIZONTAL AND VERTICAL RESTRAINTS, OLIGOPOLY AND PRICE DISCRIMINATION: EXAMPLES OF ANTI-COMPETITIVE PRACTICES.
7. INTELLECTUAL PROPERTY: HORIZONTAL AND VERTICAL AGREEMENTS, ANTI-MONOPOLY CONTROL, UK AND EC LAW.
8. CONTROL OF MERGERS: UK AND EC LAW. 9. EUROPEAN COMPETITION LAW AND STATE MEMBERS COMPETITION LAW

STUDENTS CAN CHOOSE ONE OF THE FOLLOWING BOOKS:

JONES, A. AND SUFRIN,B. (2007) 3RD ED. EC COMPETITION LAW, OXFORD UNIVERSITY PRESS.
KORAH,V. (2007), AN INTRODUCTORY GUIDE TO EC COMPETITION LAW AND PRACTICE, HART PUBLISHING.
RODGER, B & MACCULLOCH, A (2008) COMPETITION LAW AND POLICY, CAVENDISH PUB LTD
WISH, R (2008), 6TH ED. COMPETITION LAW, OXFORD UNIVERSITY PRESS.

Large, highly integrated companies are generally seen as the economic institutions which best represent the capitalist system: for this reason the main focus of the course will be to analyse the structure of these companies in different time periods. It is, nonetheless, worth remembering that the numerous economic structures and competitive conditions that have arisen over time in the West have led to the appearance of a variety of different types of company. With this in mind, the first part of the course will look at various general themes within economic history from the first industrial revolution to the end of the last century, in order to provide a general frame of reference within which to place the evolutionary process of modern industrial companies. The second part of the course will include a detailed investigation of twentieth century companies, with the aim of tracing a comparative profile of the forms of economic development that characterised Western capitalism in different time periods; finally, we will use the example of specific companies to further understand the situation in Italy, a country which has been seen as representing the different ways of understanding and doing business within the context of economic development in the twentieth century. This will allow us to reflect upon current theories of Italy’s ‘decline’, and upon the country’s future prospects.
The following themes will be covered during the course:
• Modern economic development and the paradigm of the ‘industrial revolutions’
• Businesses and the evolution of the socio-cultural environment: contexts and institutions
• The evolution in scale and structure of businesses: family companies, managerial companies and company groups.
• Company management and governance: organisation, work and advances in techniques.
• The rise and fall of public companies.
• Industrial concentration and corporate groups in twentieth century Italy.
• Business and government in Italy, from the birth of the Institute for Industrial Reconstruction (IRI) to privatisation policies.
• The scale of companies: big businesses v small and medium companies.
• Technological innovation and work in Italian industries during the last decades of the twentieth century.
• The fourth capitalism: scale and distribution; physiognomy; internationalisation; organisational structures.

Alfred D. Chandler Jr., Franco Amatori, and Takashi Hikino (editors), Big Business and the Wealth of Nations, Cambridge U.P., Cambridge, Massachussets, 1997.
Geoffrey Jones and Jonathan Zeitlin (editors), The Oxford Handbook of Business History, New York, Oxford U.P., 2008.

Large, highly integrated companies are generally seen as the economic institutions which best represent the capitalist system: for this reason the main focus of the course will be to analyse the structure of these companies in different time periods. It is, nonetheless, worth remembering that the numerous economic structures and competitive conditions that have arisen over time in the West have led to the appearance of a variety of different types of company. With this in mind, the first part of the course will look at various general themes within economic history from the first industrial revolution to the end of the last century, in order to provide a general frame of reference within which to place the evolutionary process of modern industrial companies. The second part of the course will include a detailed investigation of twentieth century companies, with the aim of tracing a comparative profile of the forms of economic development that characterised Western capitalism in different time periods; finally, we will use the example of specific companies to further understand the situation in Italy, a country which has been seen as representing the different ways of understanding and doing business within the context of economic development in the twentieth century. This will allow us to reflect upon current theories of Italy’s ‘decline’, and upon the country’s future prospects.
The following themes will be covered during the course:
• Modern economic development and the paradigm of the ‘industrial revolutions’
• Businesses and the evolution of the socio-cultural environment: contexts and institutions
• The evolution in scale and structure of businesses: family companies, managerial companies and company groups.
• Company management and governance: organisation, work and advances in techniques.
• The rise and fall of public companies.
• Industrial concentration and corporate groups in twentieth century Italy.
• Business and government in Italy, from the birth of the Institute for Industrial Reconstruction (IRI) to privatisation policies.
• The scale of companies: big businesses v small and medium companies.
• Technological innovation and work in Italian industries during the last decades of the twentieth century.
• The fourth capitalism: scale and distribution; physiognomy; internationalisation; organisational structures

- Alfred D. Chandler Jr., Franco Amatori, and Takashi Hikino (editors), Big Business and the Wealth of Nations, Cambridge U.P., Cambridge, Massachussets, 1997.
- Geoffrey Jones and Jonathan Zeitlin (editors), The Oxford Handbook of Business History, New York, Oxford U.P., 2008.

– The information system for the managerial decision-making process
– Development of planning and budgeting functions
– The decision-making process
– Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
– Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
– From strategic planning to budgeting. The budget and its elements.
– A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
– Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing – full costing Activity Based Costing.
– Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
– Case Study

– Garrison, Norreen, Brewer, Managerial Accounting (13th Edition, McGraw-Hill International Edition), all the book except chapters 4-15-16
– Slides and articles on the website

1. LE REVISIONI INTERNE: CONTESTO FUNZIONALE E PRESUPPOSTI. POSSIBILI TIPOLOGIE.
ISTITUZIONE DELLA FUNZIONE DI REVISIONE INTERNA. REVISIONE INTERNA E COSTRUZIONE DI UN SISTEMA DI CONTROLLO INTERNO.
2. L’INTERNAL AUDITING NELLA CORPORATE GOVERNANCE. RISK MANAGEMENT E CONTROLLO INTERNO. ORGANIZZAZIONE, OBIETTIVI, ATTIVITÀ E RISULTATI DELL’INTERNAL AUDITING, CRSA.
3. TECNICHE DI INTERNAL AUDIT SU:
- CONTROLLO E REVISIONE AL CICLO DEGLI APPROVVIGIONAMENTI.
- CONTROLLO E REVISIONE AL CICLO DEGLI INVESTIMENTI.
- CONTROLLO E REVISIONE ALLE VENDITE ED ALLA CLIENTELA.
- CONTROLLO E REVISIONE DI TESORERIA.
- CONTROLLO E REVISIONE AL MAGAZZINO.
4. POSSIBILI MODALITÀ DI REVISIONE INTERNA NEGLI AGGREGATI AZIENDALI. REVISIONE INTERNA ED ESTERNA E SISTEMI EDP. ASPETTI DEL SCI NELLA SOCIETÀ COOPERATIVA. LA REVISIONE INTERNA NELLE PICCOLE BANCHE. ALCUNE RIFLESSIONI IN TEMA DI DUE DILIGENCE.
5. ESERCITAZIONI DI INTERNAL AUDITING

G. TROINA (A CURA DI), LE REVISIONI AZIENDALI, MILANO, FRANCO ANGELI, 2005.
C. A. DITTMEIER, INTERNAL AUDITING, MILANO, EGEA.

OPZIONALE E PER APPROFONDIMENTI PRATICI:
C. REGOLIOSI, A. PERNO, L’ESERCIZIO DELL’INTERNAL AUDIT, SANT’ARCANGELO DI ROMAGNA (RN), MAGGIOLI, 2010.

IL CORSO SI ATTIVA IN UN UNICO MODULO DIDATTICO, CHE SI INTERSECA CON ALTRI MODULI (AD ESEMPIO: GESTIONE ETICA D’IMPRESA; RESPONSABILITÀ D’IMPRESA E CONSUMATORI) CHE GUARDANO, DA PROFILI DIVERSI, LA DISCIPLINA DELL’IMPRESA E DEL MERCATO. IL PROGRAMMA HA AD OGGETTO LA DISCIPLINA DELLE PRATICHE COMMERCIALI SCORRETTE, ANALIZZANDONE NON SOLO IL RUOLO E LA FUNZIONE, MA ANCHE I PRINCIPALI PROFILI APPLICATIVI. A TAL FINE, VIENE RISERVATO UN ADEGUATO SPAZIO ALLE INDICAZIONI PROVENIENTI DALLA GIURISPRUDENZA, CON PARTICOLARE RIGUARDO ALLE DECISIONI DELL’AGCM, PER LA SOLUZIONE DELLE NUMEROSE QUESTIONI CHE LA PRASSI HA CONSENTITO DI RILEVARE.

AA.VV.: REGOLE DEL MERCATO: LA DISCIPLINA DELLE PRATICHE COMMERCIALI SCORRETTE, ESTRATTO DA “LE MODIFICHE AL CODICE DEL CONSUMO”, A CURA DI E. MINERVINI E L. ROSSI CARLEO, GIAPPICHELLI, 2009, REPERIBILE SUL SITO: HTTP://WWW.GIAPPICHELLI.IT/HOME/978-88-348-9657-0,3489657.ASP1.

Gli argomenti del corso sono:
1. Obiettivi, contenuti, utilizzi e utilizzatori dell’analisi finanziaria
2. Principali basi-dati economico-finanziarie (nazionali e internazionali): obiettivi, struttura, modelli logici, tecniche di elaborazione.
3. Performance e rischio dell’impresa:
a) Metriche:
 contabili (indici di bilancio)
 value-based (EVA, CFROI, SVA, EM, CVA)
b) Delle metriche saranno analizzati:
 criteri di misurazione
 contenuti informativi e diagnostici
 modelli logici/analitici di collegamento e scomposizione
 termini di confronto per analisi cross-sectional
 coerenza con value creation e con misure di mercato
 distorsioni nei sistemi premianti e di incentivo manageriali
 problematiche applicative e esempi di bias/moral hazard (caso Parmalat)
c) Analisi/comparazione di settori/imprese su dati reali (da basi dati disponibili)
4. Fabbisogno finanziario e sue determinanti. Analisi della dinamica finanziaria e rendiconti finanziari: flussi di capitale circolante netto (varie configurazioni) e di cassa
5. Solvibilità finanziaria, rischio di credito e modelli di rating/scoring
6. Fattibilità finanziaria delle strategie
7. Gestione del capitale circolante: a) gestione del credito/debito di fornitura; b) modelli di gestione delle scorte; c) modelli di gestione della liquidità.

A) LIBRI
1. Berk J. – De Marzo P., Finanza aziendale 2, Pearson-Addison Wesley, 2008, capitolo 7
2. Brunetti G., Coda V., Favotto F., Analisi, previsioni, simulazioni economico-finanziarie d’impresa, Etas Libri 1990, capp. 4-6-7-8
3. Horngren C.., Foster G., Datar S.M., Contabilità per la direzione, Isedi 1998, capitolo 21
4. Pavarani E., L’equilibrio finanziario, McGraw-Hill 2006, capitoli 3 e 5
5. Pavarani E., Tagliavini G., Pianificazione finanziaria, McGraw-Hill 2006, capitoli 5 e 11
6. Venanzi D., Financial performance measures and value creation: the state of the art, Springer 2012 (http://www.springer.com/business+%26+management/finance/book/978-88-470-2450-2)

B) ARTICOLI/DISPENSE
7. Clinton B.D., Chen S., “Do new performance measures measure up?”, Management Accounting, october 1998 (copia cartacea disponibile in biblioteca)
8. Morresi O., I modelli di gestione della liquidità aziendale – dispensa, 2010 (download dal sito web del corso)
9. Sironi A., “I rating interni e i modelli per la gestione del rischio di credito”, in Banca d’Italia, Modelli per la gestione del rischio di credito – I ratings interni, Tematiche istituzionali, Banca d’Italia, 2000 (download dal sito web http://www.bancaditalia.it/pubblicazioni/temist/modelli)

C) MATERIALI APPLICATIVI E DI COMPLETAMENTO
Dati, casi, slides, materiali dei seminari, ecc., resi disponibili dal docente sul sito web del corso (accessibili per gli studenti del corso – frequentanti e no – tramite password; le password di accesso saranno comunicate durante le lezioni. Gli studenti non frequentanti possono richiederle al docente via email).

MARKETING RESEARCH AND MARKETING INFORMATION SYSTEM
THE PROJECT DESIGN
EXPLORATIVE RESEARCH AND THE COLLECTION OF FIELD DATA: IN-DEPTH INTERVIEW & FOCUS GROUP
QUANTITATIVE RESEARCH: OBSERVATION
CONTENT ANALYSIS
QUANTITATIVE RESEARCH: SURVEY
QUANTITATIVE RESEARCH: HYPOTHESES AND THEIR TESTS
SEGMENTING MARKETS: FACTOR AND CLUSTER ANALYSES
POSITIONING: DISCRIMINANT ANALYSIS & CORRESPONDENCES ANALYSIS
EXPERIMENTAL DATA ANALYSIS TECHNIQUES: T-TEST, CHI-SQUARE, ONE-WAY ANOVA, TWO-WAY ANOVA, MAIN EFFECT, INTERACTION EFFECTS
CONJOINT ANALYSIS

One of two books of your choice:

1) Molteni L., Troilo G., Marketing Research, II edition, McGraw-Hill

2) Malhotra N.K., 2009, Marketing Research. An Applied Orientation, Pearson.

1. INTRODUCTION TO COMPETITION LAW: THE FUNCTION OF COMPETITION LAW, SOURCES OF COMPETITION LAW, EUROPEAN LAW INFLUENCES, THE INSTITUTIONS FOR ENFORCEMENT.
2. EC COMPETITION LAW AND POLICY: ARTICLE 81 ELEMENTS OF AN INFRINGEMENT AND APPLICATION: UNDERTAKINGS; AGREEMENTS, DECISIONS AND CONCERTED PRACTICES, THE OBJECT OR EFFECT OF PREVENTING, RESTRICTING OR DISTORTING COMPETITION, AGREEMENTS FAILINGS OUTSIDE ARTICLE81, EFFECT ON INTER-STATE TRADE; DE MINIMIS DOCTRINE. ARTICLE 81: INDIVIDUAL AND BLOCK EXEMPTIONS.
3. EC COMPETITION LAW AND POLICY: ARTICLE 82 ELEMENTS OF AN INFRINGEMENT AND APPLICATION; UNDERTAKINGS; EFFECT ON INTER-STATE TRADE; DOMINANT POSITION-RELEVANT PRODUCT MARKET, GEOGRAPHICAL MARKET, TEMPORAL MARKET; ABUSE.
4. ENFORCEMENT OF ARTICLE 81 AND 82.
5. EUROPEAN COMPETITION LAW AND PUBLIC ENTERPRISES
6. HORIZONTAL AND VERTICAL RESTRAINTS, OLIGOPOLY AND PRICE DISCRIMINATION: EXAMPLES OF ANTI-COMPETITIVE PRACTICES.
7. INTELLECTUAL PROPERTY: HORIZONTAL AND VERTICAL AGREEMENTS, ANTI-MONOPOLY CONTROL, UK AND EC LAW.
8. CONTROL OF MERGERS: UK AND EC LAW. 9. EUROPEAN COMPETITION LAW AND STATE MEMBERS COMPETITION LAW

STUDENTS CAN CHOOSE ONE OF THE FOLLOWING BOOKS:

JONES, A. AND SUFRIN,B. (2007) 3RD ED. EC COMPETITION LAW, OXFORD UNIVERSITY PRESS.
KORAH,V. (2007), AN INTRODUCTORY GUIDE TO EC COMPETITION LAW AND PRACTICE, HART PUBLISHING.
RODGER, B & MACCULLOCH, A (2008) COMPETITION LAW AND POLICY, CAVENDISH PUB LTD
WISH, R (2008), 6TH ED. COMPETITION LAW, OXFORD UNIVERSITY PRESS.

Large, highly integrated companies are generally seen as the economic institutions which best represent the capitalist system: for this reason the main focus of the course will be to analyse the structure of these companies in different time periods. It is, nonetheless, worth remembering that the numerous economic structures and competitive conditions that have arisen over time in the West have led to the appearance of a variety of different types of company. With this in mind, the first part of the course will look at various general themes within economic history from the first industrial revolution to the end of the last century, in order to provide a general frame of reference within which to place the evolutionary process of modern industrial companies. The second part of the course will include a detailed investigation of twentieth century companies, with the aim of tracing a comparative profile of the forms of economic development that characterised Western capitalism in different time periods; finally, we will use the example of specific companies to further understand the situation in Italy, a country which has been seen as representing the different ways of understanding and doing business within the context of economic development in the twentieth century. This will allow us to reflect upon current theories of Italy’s ‘decline’, and upon the country’s future prospects.
The following themes will be covered during the course:
• Modern economic development and the paradigm of the ‘industrial revolutions’
• Businesses and the evolution of the socio-cultural environment: contexts and institutions
• The evolution in scale and structure of businesses: family companies, managerial companies and company groups.
• Company management and governance: organisation, work and advances in techniques.
• The rise and fall of public companies.
• Industrial concentration and corporate groups in twentieth century Italy.
• Business and government in Italy, from the birth of the Institute for Industrial Reconstruction (IRI) to privatisation policies.
• The scale of companies: big businesses v small and medium companies.
• Technological innovation and work in Italian industries during the last decades of the twentieth century.
• The fourth capitalism: scale and distribution; physiognomy; internationalisation; organisational structures.

Alfred D. Chandler Jr., Franco Amatori, and Takashi Hikino (editors), Big Business and the Wealth of Nations, Cambridge U.P., Cambridge, Massachussets, 1997.
Geoffrey Jones and Jonathan Zeitlin (editors), The Oxford Handbook of Business History, New York, Oxford U.P., 2008.

Large, highly integrated companies are generally seen as the economic institutions which best represent the capitalist system: for this reason the main focus of the course will be to analyse the structure of these companies in different time periods. It is, nonetheless, worth remembering that the numerous economic structures and competitive conditions that have arisen over time in the West have led to the appearance of a variety of different types of company. With this in mind, the first part of the course will look at various general themes within economic history from the first industrial revolution to the end of the last century, in order to provide a general frame of reference within which to place the evolutionary process of modern industrial companies. The second part of the course will include a detailed investigation of twentieth century companies, with the aim of tracing a comparative profile of the forms of economic development that characterised Western capitalism in different time periods; finally, we will use the example of specific companies to further understand the situation in Italy, a country which has been seen as representing the different ways of understanding and doing business within the context of economic development in the twentieth century. This will allow us to reflect upon current theories of Italy’s ‘decline’, and upon the country’s future prospects.
The following themes will be covered during the course:
• Modern economic development and the paradigm of the ‘industrial revolutions’
• Businesses and the evolution of the socio-cultural environment: contexts and institutions
• The evolution in scale and structure of businesses: family companies, managerial companies and company groups.
• Company management and governance: organisation, work and advances in techniques.
• The rise and fall of public companies.
• Industrial concentration and corporate groups in twentieth century Italy.
• Business and government in Italy, from the birth of the Institute for Industrial Reconstruction (IRI) to privatisation policies.
• The scale of companies: big businesses v small and medium companies.
• Technological innovation and work in Italian industries during the last decades of the twentieth century.
• The fourth capitalism: scale and distribution; physiognomy; internationalisation; organisational structures

- Alfred D. Chandler Jr., Franco Amatori, and Takashi Hikino (editors), Big Business and the Wealth of Nations, Cambridge U.P., Cambridge, Massachussets, 1997.
- Geoffrey Jones and Jonathan Zeitlin (editors), The Oxford Handbook of Business History, New York, Oxford U.P., 2008.

– The information system for the managerial decision-making process
– Development of planning and budgeting functions
– The decision-making process
– Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
– Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
– From strategic planning to budgeting. The budget and its elements.
– A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
– Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing – full costing Activity Based Costing.
– Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
– Case Study

– Garrison, Norreen, Brewer, Managerial Accounting (13th Edition, McGraw-Hill International Edition), all the book except chapters 4-15-16
– Slides and articles on the website

1. LE REVISIONI INTERNE: CONTESTO FUNZIONALE E PRESUPPOSTI. POSSIBILI TIPOLOGIE.
ISTITUZIONE DELLA FUNZIONE DI REVISIONE INTERNA. REVISIONE INTERNA E COSTRUZIONE DI UN SISTEMA DI CONTROLLO INTERNO.
2. L’INTERNAL AUDITING NELLA CORPORATE GOVERNANCE. RISK MANAGEMENT E CONTROLLO INTERNO. ORGANIZZAZIONE, OBIETTIVI, ATTIVITÀ E RISULTATI DELL’INTERNAL AUDITING, CRSA.
3. TECNICHE DI INTERNAL AUDIT SU:
- CONTROLLO E REVISIONE AL CICLO DEGLI APPROVVIGIONAMENTI.
- CONTROLLO E REVISIONE AL CICLO DEGLI INVESTIMENTI.
- CONTROLLO E REVISIONE ALLE VENDITE ED ALLA CLIENTELA.
- CONTROLLO E REVISIONE DI TESORERIA.
- CONTROLLO E REVISIONE AL MAGAZZINO.
4. POSSIBILI MODALITÀ DI REVISIONE INTERNA NEGLI AGGREGATI AZIENDALI. REVISIONE INTERNA ED ESTERNA E SISTEMI EDP. ASPETTI DEL SCI NELLA SOCIETÀ COOPERATIVA. LA REVISIONE INTERNA NELLE PICCOLE BANCHE. ALCUNE RIFLESSIONI IN TEMA DI DUE DILIGENCE.
5. ESERCITAZIONI DI INTERNAL AUDITING

G. TROINA (A CURA DI), LE REVISIONI AZIENDALI, MILANO, FRANCO ANGELI, 2005.
C. A. DITTMEIER, INTERNAL AUDITING, MILANO, EGEA.

OPZIONALE E PER APPROFONDIMENTI PRATICI:
C. REGOLIOSI, A. PERNO, L’ESERCIZIO DELL’INTERNAL AUDIT, SANT’ARCANGELO DI ROMAGNA (RN), MAGGIOLI, 2010.

IL CORSO SI ATTIVA IN UN UNICO MODULO DIDATTICO, CHE SI INTERSECA CON ALTRI MODULI (AD ESEMPIO: GESTIONE ETICA D’IMPRESA; RESPONSABILITÀ D’IMPRESA E CONSUMATORI) CHE GUARDANO, DA PROFILI DIVERSI, LA DISCIPLINA DELL’IMPRESA E DEL MERCATO. IL PROGRAMMA HA AD OGGETTO LA DISCIPLINA DELLE PRATICHE COMMERCIALI SCORRETTE, ANALIZZANDONE NON SOLO IL RUOLO E LA FUNZIONE, MA ANCHE I PRINCIPALI PROFILI APPLICATIVI. A TAL FINE, VIENE RISERVATO UN ADEGUATO SPAZIO ALLE INDICAZIONI PROVENIENTI DALLA GIURISPRUDENZA, CON PARTICOLARE RIGUARDO ALLE DECISIONI DELL’AGCM, PER LA SOLUZIONE DELLE NUMEROSE QUESTIONI CHE LA PRASSI HA CONSENTITO DI RILEVARE.

AA.VV.: REGOLE DEL MERCATO: LA DISCIPLINA DELLE PRATICHE COMMERCIALI SCORRETTE, ESTRATTO DA “LE MODIFICHE AL CODICE DEL CONSUMO”, A CURA DI E. MINERVINI E L. ROSSI CARLEO, GIAPPICHELLI, 2009, REPERIBILE SUL SITO: HTTP://WWW.GIAPPICHELLI.IT/HOME/978-88-348-9657-0,3489657.ASP1.

Gli argomenti del corso sono:
1. Obiettivi, contenuti, utilizzi e utilizzatori dell’analisi finanziaria
2. Principali basi-dati economico-finanziarie (nazionali e internazionali): obiettivi, struttura, modelli logici, tecniche di elaborazione.
3. Performance e rischio dell’impresa:
a) Metriche:
 contabili (indici di bilancio)
 value-based (EVA, CFROI, SVA, EM, CVA)
b) Delle metriche saranno analizzati:
 criteri di misurazione
 contenuti informativi e diagnostici
 modelli logici/analitici di collegamento e scomposizione
 termini di confronto per analisi cross-sectional
 coerenza con value creation e con misure di mercato
 distorsioni nei sistemi premianti e di incentivo manageriali
 problematiche applicative e esempi di bias/moral hazard (caso Parmalat)
c) Analisi/comparazione di settori/imprese su dati reali (da basi dati disponibili)
4. Fabbisogno finanziario e sue determinanti. Analisi della dinamica finanziaria e rendiconti finanziari: flussi di capitale circolante netto (varie configurazioni) e di cassa
5. Solvibilità finanziaria, rischio di credito e modelli di rating/scoring
6. Fattibilità finanziaria delle strategie
7. Gestione del capitale circolante: a) gestione del credito/debito di fornitura; b) modelli di gestione delle scorte; c) modelli di gestione della liquidità.

A) LIBRI
1. Berk J. – De Marzo P., Finanza aziendale 2, Pearson-Addison Wesley, 2008, capitolo 7
2. Brunetti G., Coda V., Favotto F., Analisi, previsioni, simulazioni economico-finanziarie d’impresa, Etas Libri 1990, capp. 4-6-7-8
3. Horngren C.., Foster G., Datar S.M., Contabilità per la direzione, Isedi 1998, capitolo 21
4. Pavarani E., L’equilibrio finanziario, McGraw-Hill 2006, capitoli 3 e 5
5. Pavarani E., Tagliavini G., Pianificazione finanziaria, McGraw-Hill 2006, capitoli 5 e 11
6. Venanzi D., Financial performance measures and value creation: the state of the art, Springer 2012 (http://www.springer.com/business+%26+management/finance/book/978-88-470-2450-2)

B) ARTICOLI/DISPENSE
7. Clinton B.D., Chen S., “Do new performance measures measure up?”, Management Accounting, october 1998 (copia cartacea disponibile in biblioteca)
8. Morresi O., I modelli di gestione della liquidità aziendale – dispensa, 2010 (download dal sito web del corso)
9. Sironi A., “I rating interni e i modelli per la gestione del rischio di credito”, in Banca d’Italia, Modelli per la gestione del rischio di credito – I ratings interni, Tematiche istituzionali, Banca d’Italia, 2000 (download dal sito web http://www.bancaditalia.it/pubblicazioni/temist/modelli)

C) MATERIALI APPLICATIVI E DI COMPLETAMENTO
Dati, casi, slides, materiali dei seminari, ecc., resi disponibili dal docente sul sito web del corso (accessibili per gli studenti del corso – frequentanti e no – tramite password; le password di accesso saranno comunicate durante le lezioni. Gli studenti non frequentanti possono richiederle al docente via email).

MARKETING RESEARCH AND MARKETING INFORMATION SYSTEM
THE PROJECT DESIGN
EXPLORATIVE RESEARCH AND THE COLLECTION OF FIELD DATA: IN-DEPTH INTERVIEW & FOCUS GROUP
QUANTITATIVE RESEARCH: OBSERVATION
CONTENT ANALYSIS
QUANTITATIVE RESEARCH: SURVEY
QUANTITATIVE RESEARCH: HYPOTHESES AND THEIR TESTS
SEGMENTING MARKETS: FACTOR AND CLUSTER ANALYSES
POSITIONING: DISCRIMINANT ANALYSIS & CORRESPONDENCES ANALYSIS
EXPERIMENTAL DATA ANALYSIS TECHNIQUES: T-TEST, CHI-SQUARE, ONE-WAY ANOVA, TWO-WAY ANOVA, MAIN EFFECT, INTERACTION EFFECTS
CONJOINT ANALYSIS

One of two books of your choice:

1) Molteni L., Troilo G., Marketing Research, II edition, McGraw-Hill

2) Malhotra N.K., 2009, Marketing Research. An Applied Orientation, Pearson.

1. INTRODUCTION TO COMPETITION LAW: THE FUNCTION OF COMPETITION LAW, SOURCES OF COMPETITION LAW, EUROPEAN LAW INFLUENCES, THE INSTITUTIONS FOR ENFORCEMENT.
2. EC COMPETITION LAW AND POLICY: ARTICLE 81 ELEMENTS OF AN INFRINGEMENT AND APPLICATION: UNDERTAKINGS; AGREEMENTS, DECISIONS AND CONCERTED PRACTICES, THE OBJECT OR EFFECT OF PREVENTING, RESTRICTING OR DISTORTING COMPETITION, AGREEMENTS FAILINGS OUTSIDE ARTICLE81, EFFECT ON INTER-STATE TRADE; DE MINIMIS DOCTRINE. ARTICLE 81: INDIVIDUAL AND BLOCK EXEMPTIONS.
3. EC COMPETITION LAW AND POLICY: ARTICLE 82 ELEMENTS OF AN INFRINGEMENT AND APPLICATION; UNDERTAKINGS; EFFECT ON INTER-STATE TRADE; DOMINANT POSITION-RELEVANT PRODUCT MARKET, GEOGRAPHICAL MARKET, TEMPORAL MARKET; ABUSE.
4. ENFORCEMENT OF ARTICLE 81 AND 82.
5. EUROPEAN COMPETITION LAW AND PUBLIC ENTERPRISES
6. HORIZONTAL AND VERTICAL RESTRAINTS, OLIGOPOLY AND PRICE DISCRIMINATION: EXAMPLES OF ANTI-COMPETITIVE PRACTICES.
7. INTELLECTUAL PROPERTY: HORIZONTAL AND VERTICAL AGREEMENTS, ANTI-MONOPOLY CONTROL, UK AND EC LAW.
8. CONTROL OF MERGERS: UK AND EC LAW. 9. EUROPEAN COMPETITION LAW AND STATE MEMBERS COMPETITION LAW

STUDENTS CAN CHOOSE ONE OF THE FOLLOWING BOOKS:

JONES, A. AND SUFRIN,B. (2007) 3RD ED. EC COMPETITION LAW, OXFORD UNIVERSITY PRESS.
KORAH,V. (2007), AN INTRODUCTORY GUIDE TO EC COMPETITION LAW AND PRACTICE, HART PUBLISHING.
RODGER, B & MACCULLOCH, A (2008) COMPETITION LAW AND POLICY, CAVENDISH PUB LTD
WISH, R (2008), 6TH ED. COMPETITION LAW, OXFORD UNIVERSITY PRESS.

Large, highly integrated companies are generally seen as the economic institutions which best represent the capitalist system: for this reason the main focus of the course will be to analyse the structure of these companies in different time periods. It is, nonetheless, worth remembering that the numerous economic structures and competitive conditions that have arisen over time in the West have led to the appearance of a variety of different types of company. With this in mind, the first part of the course will look at various general themes within economic history from the first industrial revolution to the end of the last century, in order to provide a general frame of reference within which to place the evolutionary process of modern industrial companies. The second part of the course will include a detailed investigation of twentieth century companies, with the aim of tracing a comparative profile of the forms of economic development that characterised Western capitalism in different time periods; finally, we will use the example of specific companies to further understand the situation in Italy, a country which has been seen as representing the different ways of understanding and doing business within the context of economic development in the twentieth century. This will allow us to reflect upon current theories of Italy’s ‘decline’, and upon the country’s future prospects.
The following themes will be covered during the course:
• Modern economic development and the paradigm of the ‘industrial revolutions’
• Businesses and the evolution of the socio-cultural environment: contexts and institutions
• The evolution in scale and structure of businesses: family companies, managerial companies and company groups.
• Company management and governance: organisation, work and advances in techniques.
• The rise and fall of public companies.
• Industrial concentration and corporate groups in twentieth century Italy.
• Business and government in Italy, from the birth of the Institute for Industrial Reconstruction (IRI) to privatisation policies.
• The scale of companies: big businesses v small and medium companies.
• Technological innovation and work in Italian industries during the last decades of the twentieth century.
• The fourth capitalism: scale and distribution; physiognomy; internationalisation; organisational structures.

Alfred D. Chandler Jr., Franco Amatori, and Takashi Hikino (editors), Big Business and the Wealth of Nations, Cambridge U.P., Cambridge, Massachussets, 1997.
Geoffrey Jones and Jonathan Zeitlin (editors), The Oxford Handbook of Business History, New York, Oxford U.P., 2008.

Large, highly integrated companies are generally seen as the economic institutions which best represent the capitalist system: for this reason the main focus of the course will be to analyse the structure of these companies in different time periods. It is, nonetheless, worth remembering that the numerous economic structures and competitive conditions that have arisen over time in the West have led to the appearance of a variety of different types of company. With this in mind, the first part of the course will look at various general themes within economic history from the first industrial revolution to the end of the last century, in order to provide a general frame of reference within which to place the evolutionary process of modern industrial companies. The second part of the course will include a detailed investigation of twentieth century companies, with the aim of tracing a comparative profile of the forms of economic development that characterised Western capitalism in different time periods; finally, we will use the example of specific companies to further understand the situation in Italy, a country which has been seen as representing the different ways of understanding and doing business within the context of economic development in the twentieth century. This will allow us to reflect upon current theories of Italy’s ‘decline’, and upon the country’s future prospects.
The following themes will be covered during the course:
• Modern economic development and the paradigm of the ‘industrial revolutions’
• Businesses and the evolution of the socio-cultural environment: contexts and institutions
• The evolution in scale and structure of businesses: family companies, managerial companies and company groups.
• Company management and governance: organisation, work and advances in techniques.
• The rise and fall of public companies.
• Industrial concentration and corporate groups in twentieth century Italy.
• Business and government in Italy, from the birth of the Institute for Industrial Reconstruction (IRI) to privatisation policies.
• The scale of companies: big businesses v small and medium companies.
• Technological innovation and work in Italian industries during the last decades of the twentieth century.
• The fourth capitalism: scale and distribution; physiognomy; internationalisation; organisational structures

- Alfred D. Chandler Jr., Franco Amatori, and Takashi Hikino (editors), Big Business and the Wealth of Nations, Cambridge U.P., Cambridge, Massachussets, 1997.
- Geoffrey Jones and Jonathan Zeitlin (editors), The Oxford Handbook of Business History, New York, Oxford U.P., 2008.