GENERAL MATHEMATICS PROGRAM a.a 2021-2022
I CHANNEL

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems

Carl P. Simon, Lawrence Blume, Mathematics for economists, W.W. Norton and Company, 2010.
Only: Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4.
http://disa.uniroma3.it/didattica/lauree-triennali/matematica-generale-n-o-ii-canale-d-k/

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems

Mathematics for economists Carl P. Simon, Lawrence Blume- W.W. Norton and Company, Inc.
Only:Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4 .

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems.

Carl P. Simon, Lawrence Blume, Mathematics for economists, W.W. Norton and Company, 2010.
Only: Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4.

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2020

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

First part: BUSINESS ADMINISTRATION
1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.

Second part: ACCRUAL ACCOUNTING
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.

Part I
ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).

During the lessons, the teacher will provide additional support material through the Teams software and the website of the chair: https://onestieconomiaaziendale.wordpress.com/

Part I: The Economy of the Company: Business Economics and Accounting. The study of the conditions of existence of the corporate body; the personal component and the operating means of the company. Object of the company. Corporate subjects: "legal entities" and "economic subject". Organization. The organizational structures. Various types of company. The institution of the company, its location, its size.
The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.

The teaching material is made available by the teachers through the Teams platform

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

Exam for 9 CFU
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §7
CAP. II, §§ 14, 15 e 16
CAP. III, §§ 3, 7 e 10
CAP. IV, § 11
CAP. VII, § 7
CAP. IX, §§ 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1 e 7
CAP. XII §§ 8, 9, 10 e 11.

Exam for 6 CFU
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §§ 7, 9 (except just pp. 98-104) e 10
CAP. II, §§ 11 (except just pp. 212-221), 13 (except just pp. 238-242), 14, 15 e 16
CAP. III, §§ 1, 2, 3, 7 e 10
CAP. IV, §§ 1 e 11
CAP. V, §§ 1 e 7
CAP. VII, §§ 1 e 7
CAP. VIII, §§ 3
CAP. IX, §§ 3, 4, 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1, 4.1, 6 (except just pp. 752-755) e 7
CAP. XII §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

For the 9 credits exam:

F. Modugno (ed. by), Diritto pubblico, Giappichelli, Turin, 5th ed., 2021, except:

Chapter I, §7
Chapter II, §§ 14, 15 e 16
Chapter III, §§ 3, 7 e 10
Chapter IV, § 11
Chapter VII, § 7
Chapter IX, §§ 5, 6, 7, 8 e 9
Chapter X, §§ 7
Chapter XI, §§ 1 e 7
Chapter XII, §§ 8, 9, 10 e 11.

For the 6 credits exam:

F. Modugno (ed. by), Diritto pubblico, Giappichelli, Turin, 5th ed., 2021, except:

Chapter I, §§ 7, 9 (exclude pages 98-104 only) e 10
Chapter II, §§ 11 (exclude pages 212-221 only), 13 (exclude pages 238-242 only), 14, 15 e 16
Chapter III, §§ 1, 2, 3, 7 e 10
Chapter IV, §§ 1 e 11
Chapter V, §§ 1 e 7
Chapter VII, §§ 1 e 7
Chapter VIII, §§ 3
Chapter IX, §§ 3, 4, 5, 6, 7, 8 e 9
Chapter X, §§ 7
Chapter XI, §§ 1, 4.1, 6 (exclude pages 752-755 only) e 7
Chapter XII, §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

STUDENTS HAVE TO ACHIEVE 9 CFU:
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §7
CAP. II, §§ 14, 15 e 16
CAP. III, §§ 3, 7 e 10
CAP. IV, § 11
CAP. VII, § 7
CAP. IX, §§ 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1 e 7
CAP. XII §§ 8, 9, 10 e 11.

STUDENTS HAVE TO ACHIEVE 6 CFU:
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §§ 7, 9 (except just pp. 98-104) e 10
CAP. II, §§ 11 (except just pp. 212-221), 13 (except just pp. 238-242), 14, 15 e 16
CAP. III, §§ 1, 2, 3, 7 e 10
CAP. IV, §§ 1 e 11
CAP. V, §§ 1 e 7
CAP. VII, §§ 1 e 7
CAP. VIII, §§ 3
CAP. IX, §§ 3, 4, 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1, 4.1, 6 (except just pp. 752-755) e 7
CAP. XII §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

1. Introduction to political economy
2. A look to the global, European and Italian economy
3. National accounts and economic indicators
Part I – Introduction to macroeconomics
4. Income-expenditure model
5. Money and financial markets
6. IS-LM model
Part II – Introduction to microeconomics
7. Consumption
8. Production
9. Perfect competition
10. Monopoly
11. Monopolistic competition
12. Oligopoly
13. Labor market
Part III – Intermediate macroeconomics
14. AD-AS model
15. Inflation, unemployment, Phillips curve
16. Exchange rates and balance of payments
17. Macroeconomics of open economies
18. Economic growth
Part IV – Intermediate microeconomics
19. General equilibrium, equity and efficiency
20. Externalities and market failures
21. Public sector economics

David Begg, Gianluigi Vernasca, Stanley Fischer e Rudiger Dornbush, Economia, McGrawHill,Milano, 2018
Supplementary notes in the slides of lectures available in the Moodle page of the course

The course consists of two modules.

First module: Microeconomics
* Introduction to demand, supply and market
* The elasticity of the demand curve
* The theory of consumer choice and demand
* The theory of supply: the basic categories
* The theory of supply: technology and costs
* Perfect competition and monopoly
* Imperfect competition and oligopoly
* Hints on welfare economics

Second module: Macroeconomcs
* The national product. Aggregate expenditure
* Money and money market equilibrium
* The open economy
* The IS-LM model. Action and effects of fiscal policy and monetary policy
* The labor market. The aggregate supply and medium-term adjustments
* Inflation

David Begg - Gianluigi Vernasca - Stanley Fischer - Rudiger Dornbusch
Economics

Microeconomics:
Part 1: Basic concepts (chapters 1, 2, 3)
- The Central Concepts of Economic
- Basic Elements of Supply and Demand

Parte 2: Supply, demand and competitive markets (chapters 4, 5, 6, 7)
- Demand and consumer behavior
- Production and technology
- Analysis of costs
- Competitive equilibrium

Part 3: Imperfect competition (chapters 8, 9, 10, 11, 12)
- Imperfect competition and monopoly
- Oligopoly and game theory
- Factor markets




Macroeconomics
Introduction
- What is Macroeconomics
- Some elements of the System of National Accounts

Part 1: The Short Run
- The Goods Market
- Financial Markets
- The IS-LM Model

Part 2: The Medium Run
- The Labor Market
- The Phillips Curve, the Natural Rate of Unemployment, and Inflation
- The IS-LM-PC Model

Part 3: Extensions
- The open economy and the Exchange Rate Regimes

- Paul Samuelson and William Nordhaus "Economics" ed. Mc Graw Hill
- Olivier Blanchard "Macroeconomics". ed. Pearson

This graduate level course covers the following topics:
An overview of statistics
Data description: scales of measurement, how to describe data graphically for categorical data (pie chart, bar chart) and graphs for quantitative variables (histogram, pie chart)
How to describe data by summary statistics: measures of central tendency, variability and skewness.
How to create a box plot
How probability and probability distributions are involved in statistics
How binomial distributions are involved in statistics
The role that normal distributions play in statistics
Simple random sampling and sampling distribution of sample mean, central limit theorem, normal approximation to the binomial
Differentiation between a population and a sample, how to use a statistic to estimate a population parameter, confidence interval and its interpretation, inferences of population mean and proportion
Confidence interval for population mean, Sample size needed for estimating the population mean with a specified confidence level and specified width of the interval
Hypothesis testing: in terms of how to set up Null and Alternative hypotheses, understanding Type I and Type II errors, performing a statistical test for the population mean
p-value, how to compute it and how to use it
Inferences about μ with σ unknown: the t-distribution and the assumptions required to check in order to use it
How to compare the mean of two populations for independent samples: using pooled variances t-test versus separate variances t-test
How to compare the mean of two populations for paired data
How to compare two population proportions
Using contingency table and the Chi-square test of independence
Understanding concepts related to linear regression models including, least squares method, correlation, inferences about the parameters in the linear regression model

The course the course is taught in Italian so textbooks are in Italian:
- G. Cicchitelli, Statsitica: Principi e Metodi, Pearson Education, 3/Eds
- Sebastiani M. R. (2015) “Esercitazioni di statistica”. Esculapio Editore, 3° edizione.
For English speaking students a textbook is:
Introductory Statistics for Business and Economics by Thomas H. Wonnacott and Ronald J. Wonnacott
John Wiley & Sons Inc; International 2 Revised ed
Notes and handout (in Italian) are available at the web page of the course.

Introduction
1. Hardware and software
2. Data storage and processing
3. Operating system
4. Networking and Internet
5. Algorithms

Word processing

Data sheet

Databases

No text book is required. Materials and useful links will be provided during the classes.

The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

Materials to download on the site

In addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007

First Part
The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

G. ZANDA, Il bilancio delle società, Giappichelli, Torino, 2007 and Italian Civil Code, articles from 2423 to 2429 included.

The course is composed by modules. The first two modules include the following legal categories: sources of law; subjective juridical situations; physical and juridical persons; legal assets, real rights in re propria and in re aliena; fact, act and trade; obligations; contracts in general. The third part focuses on the forms of transfer of familial property, with particular emphasis on the discipline of family law and mortis causa succession.

- M. NUZZO, Introduzione alle scienze giuridiche. Norme - Soggetti - Attività, 3ª ed., Giappichelli, 2009
- F. MACIOCE, L’obbligazione e il contratto, 4ª ed., Giappichelli, 2021
- L. ROSSI CARLEO, E. BELLISARIO, V. CUFFARO, Famiglia e successioni. Le forme di circolazione della ricchezza familiare, 4ª ed., Giappichelli, 2016 (excluded parr. from 6 to 12 of the Third Chapter; the Eighth Chapter and the Tenth Chapter)

To access the teaching material, it is necessary to enroll in Course AA21/22, on the Moodle platform.

The course is composed by modules. The first two modules include the following legal categories: sources of law; subjective juridical situations; physical and juridical persons; legal assets, real rights in re propria and in re aliena; fact, act and trade; obligations; contracts in general. The third part focuses on the forms of transfer of familial property, with particular emphasis on the discipline of family law and mortis causa succession.

- M. NUZZO, Introduzione alle scienze giuridiche. Norme - Soggetti - Attività, 3ª ed., Giappichelli, 2009
- F. MACIOCE, L’obbligazione e il contratto, 4ª ed., Giappichelli, 2021
- L. ROSSI CARLEO, E. BELLISARIO, V. CUFFARO, Famiglia e successioni. Le forme di circolazione della ricchezza familiare, 4ª ed., Giappichelli, 2016 (excluded parr. from 6 to 12 of the Third Chapter; the Eighth Chapter and the Tenth Chapter)

To access the teaching material, it is necessary to enroll in Course AA21/22, on the Moodle platform.

The course is composed by modules. The first two modules include the following legal categories: sources of law; subjective juridical situations; physical and juridical persons; legal assets, real rights in re propria and in re aliena; fact, act and trade; obligations; contracts in general. The third part focuses on the forms of transfer of familial property, with particular emphasis on the discipline of family law and mortis causa succession.

- M. NUZZO, Introduzione alle scienze giuridiche. Norme - Soggetti - Attività, 3ª ed., Giappichelli, 2009
- F. MACIOCE, L’obbligazione e il contratto, 4ª ed., Giappichelli, 2021
- L. ROSSI CARLEO, E. BELLISARIO, V. CUFFARO, Famiglia e successioni. Le forme di circolazione della ricchezza familiare, 4ª ed., Giappichelli, 2016 (esclusi: i parr. da 6 a 12 del Capitolo Terzo; il Capitolo Ottavo e il Capitolo Decimo)
Alternatively, it is possible to use manuals other than those used as textbooks, such as:
- Torrente-Schlesinger, Manuale di diritto privato, Giuffrè, latest edition
- Bianca, Istituzioni di diritto privato, Giuffrè, latest edition
- Perlingieri, Istituzioni di diritto civile, Esi, latest edition
- Zatti-Colussi, Lineamenti di diritto privato, Cedam, latest edition
- Galgano, Istituzioni di diritto privato, Cedam, latest edition
- Iorio, Corso di diritto privato, Giappichelli, latest edition
- Mazzamuto, Manuale del diritto privato, Giappichelli, latest edition

The course aims, first of all, to provide an overview of the role and the main functions of the financial system. The central part of the course is dedicated to an analysis of the technical characteristics and of the economic and management profiles of financial instruments and markets. Finally, the course presents the objectives as well as the organization and the behavioral models of financial intermediaries, also considering the role of regulation and supervision.
1. Real economy, financial system and financial intermediation
2. Theory of financial intermediation
3. Financial instruments
4. Financial markets
5. Banking
6. Investment services and asset management
7. Insurance
8. Payment systems
9. Risks in financial intermediation
10. Regulation and supervision
11. Monetary policy

Mishkin F.S., Eakins S.G. (2014), Financial Markets and Institutions, eighth edition, Pearson.

The course offers an overview of the roles and main functions of the financial system in a modern economy. The course covers the analysis of financial instruments and markets as well as the objectives, the organization and the management of financial intermediaries. The role of regulation and supervision is covered in the final set of lectures.
1. Real economy, financial system and financial intermediation
2. Theory of financial intermediation
3. Financial instruments
4. Financial markets
5. Banking
6. Investment services and asset management
7. Insurance
8. Payment systems
9. Risks in financial intermediation
10. Regulation and supervision
11. Monetary policy

Mishkin F.S., Eakins S.G. (2018), Financial Markets and Institutions (global edition), first edition, Pearson.

The course analyzes the main characteristics of business management and it is divided into didactic modules.
Themes related to enterprises and entrepreneurial aims (The enterprise and its role; The enterprise and its environment )are studied in depth in the first module. Business strategies and business development paths (Business strategy management; Competitive strategies and market analysis models; business development strategies) are analyzed in the second module. In the third module business functions and business operations management, with reference in particular to management techniques and assessment techniques of business efficiency (Production; Finance; Marketing; Management techniques and applications) are studied in depth.

Sciarelli S., (2020) La gestione dell'impresa. Tra teoria e pratica aziendale, CEDAM;
Additional compulsory didactic material will be published on the course web page of the “Dipartimento di Economia Aziendale” website.

The course is divided into the below detailed topics.

1) Elements of business management - The concept of the enterprise system. The relationship between business, environment and market. The definition of corporate social responsibility.
2) The transactional and competitive environment. The functions of the company and the theories of entrepreneurial purposes.
3) The direction of the company - The process of leadership and organizational function. The business planning. The process of HR management and leadership. The directional control. The information system and the knowledge management.
4) The protagonists in the life of the enterprise: the theory of "stakeholder". The stakeholder theory. The decision-making power. The classification of stakeholders.
5) Business strategies (hints) - The strategic management. The competitive strategies.
6) Business development strategies. The dimensional development process. Overall strategy. One-Sector Development. Horizontal development. Vertical integration and transaction cost theory. Production diversification strategies. International expansion strategy
7) The operational management. - Operational management and marketing. The production management. Industrial logistics and procurement management. The management of finance. The innovation management. The HR management.
8) The production process. The production and sales cycle. The function of production (determination of the mix and the quantity of production according to market trends, logistics, plant design (size, technology and support services), production process. Mass production and economies of scale
9) The product innovation process. Stages of the innovative process. The range of innovations. Organizational models for innovation-Financing the innovative process. Innovation Time: Innovative (First Mover) or Imitator (Follower)
10) The programming and management control techniques (hints). - The techniques of programming and control. The techniques for the evaluation of the business efficiency.

SCIARELLI S., La gestione dell'impresa. Tra teoria e pratica aziendale, Cedam (ult.ed.)

1. PRELIMINARY CONCEPTS Money, time and risks. Present and future value, principal and interest. Contracts, exchange, prices. The risks.

2. FOUNDATIONS OF FINANCIAL CONTRACTS EVALUATION
2.1 EVALUATION IN CERTAINTY CONDITIONS Financial laws in certainty conditions. The exponential law. Annuities and mortgages. Internal rate of return on a financial transaction. Theory of financial equivalence laws.
2.2 FINANCIAL OPERATIONS IN THE MARKET. Value function and market price. The term structure. Duration indices and variability indices. Arbitrage valuations of floating rate notes. Interest Rate Swap. Term structure measurement. Term structure evolution. Introduction to financial options. Basic elements on equity options. Basic elements on traditional life insurance contracts.

David G. Luenberger
Investment Science
Oxford University Press (any edition)

Annamaria Olivieri, Ermanno Pitacco
Introduction to Insurance Mathematics
Springer, 2011

1. PRELIMINARY CONCEPTS Money, time and risks. Present and future value, principal and interest. Contracts, exchange, prices. The risks.

2. FOUNDATIONS OF FINANCIAL CONTRACTS VALUATION

2.1 VALUATION IN CERTAINTY CONDITIONS Financial laws under certainty conditions. The exponential law. Annuities and mortgages. Internal rate of return of a financial transaction. Theory of financial laws.

2.2 FINANCIAL OPERATIONS IN THE MARKET. Value function and market price. The term structure. Duration indices and variability indices. Arbitrage valuation of floating rate notes. Interest Rate Swap. Term structure measurement. Term structure evolution. Introduction to financial options. Basic elements on equity options. Basic elements on traditional life insurance contracts.

David G. Luenberger
Investment Science
Oxford University Press (any edition)

Annamaria Olivieri, Ermanno Pitacco
Introduction to Insurance Mathematics
Springer, 2011

The course, articulated in a single module, will cover the following topics:
1. The entrepreneur (of any kind).
2. The rules set forth for the commercial enterprises.
2. Companies and other business organizations.
4. The joint-stock company and the limited partnership by shares.
5. Transformation, merger and spin-off.
6. The co-operative companies, the consortia and the joint-ventures.
7. Entrepreneur’s auxiliaries; the establishment.
8. Debt securities and promissory notes.
9. Bankruptcy (general principles).

L. De Angelis (edited by), Diritto commerciale, Wolters Kluwers/Cedam, last edition.
pages 1-93
pages 125-134
pages 137-709
pages 777-828
pages 887-922


V. Buonocore (conceived by), Manuale di diritto commerciale, Torino, Giappichelli, last edition, 2020:
pages 7-63
pages 103-126
pages 163-180
pages 181-700
pages 985-1044
pages 1045-1074
pages 1150-1164

It’s recommended studying the subject with an updated Civil Code, comprehensive of connected laws.

Three modules are scheduled.
Module I –Accounting, Basic
Review of basic corporate financial reports and disclosures that serve as inputs to valuation analysis.
Module II – Financial Statement Analysis
Analysis of financial ratios to measure financial risks and returns; analysis of financial disclosures to identify red flags of potential distress or earnings manipulation;
Module III – Firm Valuation, Basics
Valuation issues with taxes, intangibles and financial investments; developing cash flow forecasts; and integrating the above tools and techniques to determine the valuation of a firm equity.
Students will learn common valuation methods such as discounted cash flow analysis and earnings based valuation, and also learn to use other approaches used in the valuation industry such the use of valuation multiples and comparable transactions analysis.
Examples from court cases involving valuation disputes will be adopted to illustrate practical valuation problems.

Course material
E-Book to download from course website

Key reading list
Sutton T (last edition), Corporate Financial Accounting & Reporting, Prentice Hall
Damodaran A. (last edition), Damodaran on Valuation: Security Analysis for Investment and Corporate Finance, Wiley Finance

Introduction
Part One. The business analysis: indexes and flows
First Section. The financial statement ratio analysis
The logical and accounting process of the financial statements.
The financial statements: the purpose of ratio analysis
The reinterpretation of the balance sheet for the purpose of financial analysis / balance sheet
The reinterpretation of the income statement to profitability analysis purposes
The asset analysis of the aspect: the organic framework of the quotients of capital structure
The financial analysis of the aspect: the organic framework of financial ratios
The profitability analysis: the organic framework of the income ratios
The weighted ratios
Section Two. The analysis of financial flows
The funds flow
The statement of changes in total financial resources
The cash flow statement of changes in net working capital
The financial statements of the liquidity fluctuations

Part Two - The economic capital
Purposes and subject positions in the company's assessments
Direct methods of evaluation of the economic capital
Theoretical indirect methods of estimating
The simplified income methods
The balance sheet methods
The mixed evaluation 'methods'
Application

Recommended reading

Part One:
G. Paolucci, Analisi di bilancio e finanziaria. Logica, finalità e modalità applicative, Franco Angeli, quinta edizione, 2021 ( o in alternativa G. Ferrero – F. Dezzani – P. Pisoni – L. Puddu, Le analisi di bilancio – indici e flussi, Giuffrè).
F. Manni – A. Faccia, Financial Accounting, ARACNE, 2019.
Part Two:
G. Zanda. - M. Lacchini - T. Onesti, La valutazione delle aziende, Giappichelli.

GENERAL

The notion of tax and the classification of taxes
The tax law
The sources of tax law
The integrity of the norm in time and space
The interpretation of the tax law
The constitutional principles
Abuse of tax law and tax avoidance
The tax report and its subjects
Instrumental obligations
The investigation
The assessment
Collection
The refund
Sanctions
Jurisdictional protection


SPECIAL

The star system in Italy
The income tax
The IRES
The IRAP
The registration tax
Inheritance and gift tax
The IMU

AA.VV., Fondamenti di diritto tributario, Wolters Kluwer, 2020 studiare da pag 3 a pag. 192; da pag. 217 a 230; da pag. 243 a 249; da pag. 265 a 336 (in particolare capitoli 1, 2, 3, 4 sezione I, capitolo 4 sezione II da Sintesi introduttiva fino al paragrafo 4 incluso, paragrafo 7, paragrafo 10, capitolo 5).

Scope of the external auditing.
Preparing the work of auditing, the general auditing standards. Non Auditing services.
Internal control system: its nature, objectives and features. COSO (Committee of Sponsoring Organizations) report model. The ERM (Enterprise Risk Management) framework: an integrated approach towards risk management.
ERM and ESG-related risks reports. The auditor among the other governance bodies in italian companies.
The legislative environment. Italian and international auditing standards. Annual report content according to Italian discipline. CONSOB statements.
Auditing methodology: process oriented approach. Internal control over financial reporting. The audit activity on the main company processes.
Significance and materiality.
Work charts.
Auditor responsibility. Audit procedures and evidences.
Audit quality.
Audit activity: it concerns.
Examples on the activity over main financial reporting accounts.
The audit report.
Fraud auditing .
Independence anc ethics.
Auditing in groups.
Audit in M&A.
Integrated reporting: the role of the auditors.

Supplementary and possible issue:
Non financial disclosure and the role of auditors

U. MARINELLI, Revisione contabile. Principi e note metodologiche, Giappichelli, Torino, ultima edizione.

More
Italian standard of Auditing: statements n. 200 – 210 – 220 – 240 – 250 – 250B – 260 – 265 – 300 – 315 – 320 – 330 – 402 – 450 – 500 – 501 – 510 – 520 – 530 – 540 – 550 – 560 – 570 – 580 – 600 – 610 – 620 – 700 – 701 – 702 – 705 – 706 – 710 – 720 – 720B – International Standard of Quality Control (Italy) ISQC1

Supplementary documents provided by the professor.

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

First part: BUSINESS ADMINISTRATION
1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.

Second part: ACCRUAL ACCOUNTING
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.

Part I
ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).

During the lessons, the teacher will provide additional support material through the Teams software and the website of the chair: https://onestieconomiaaziendale.wordpress.com/

GENERAL MATHEMATICS PROGRAM a.a 2021-2022
I CHANNEL

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems

Carl P. Simon, Lawrence Blume, Mathematics for economists, W.W. Norton and Company, 2010.
Only: Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4.
http://disa.uniroma3.it/didattica/lauree-triennali/matematica-generale-n-o-ii-canale-d-k/

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems

Mathematics for economists Carl P. Simon, Lawrence Blume- W.W. Norton and Company, Inc.
Only:Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4 .

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems.

Carl P. Simon, Lawrence Blume, Mathematics for economists, W.W. Norton and Company, 2010.
Only: Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

Exam for 9 CFU
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §7
CAP. II, §§ 14, 15 e 16
CAP. III, §§ 3, 7 e 10
CAP. IV, § 11
CAP. VII, § 7
CAP. IX, §§ 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1 e 7
CAP. XII §§ 8, 9, 10 e 11.

Exam for 6 CFU
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §§ 7, 9 (except just pp. 98-104) e 10
CAP. II, §§ 11 (except just pp. 212-221), 13 (except just pp. 238-242), 14, 15 e 16
CAP. III, §§ 1, 2, 3, 7 e 10
CAP. IV, §§ 1 e 11
CAP. V, §§ 1 e 7
CAP. VII, §§ 1 e 7
CAP. VIII, §§ 3
CAP. IX, §§ 3, 4, 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1, 4.1, 6 (except just pp. 752-755) e 7
CAP. XII §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

For the 9 credits exam:

F. Modugno (ed. by), Diritto pubblico, Giappichelli, Turin, 5th ed., 2021, except:

Chapter I, §7
Chapter II, §§ 14, 15 e 16
Chapter III, §§ 3, 7 e 10
Chapter IV, § 11
Chapter VII, § 7
Chapter IX, §§ 5, 6, 7, 8 e 9
Chapter X, §§ 7
Chapter XI, §§ 1 e 7
Chapter XII, §§ 8, 9, 10 e 11.

For the 6 credits exam:

F. Modugno (ed. by), Diritto pubblico, Giappichelli, Turin, 5th ed., 2021, except:

Chapter I, §§ 7, 9 (exclude pages 98-104 only) e 10
Chapter II, §§ 11 (exclude pages 212-221 only), 13 (exclude pages 238-242 only), 14, 15 e 16
Chapter III, §§ 1, 2, 3, 7 e 10
Chapter IV, §§ 1 e 11
Chapter V, §§ 1 e 7
Chapter VII, §§ 1 e 7
Chapter VIII, §§ 3
Chapter IX, §§ 3, 4, 5, 6, 7, 8 e 9
Chapter X, §§ 7
Chapter XI, §§ 1, 4.1, 6 (exclude pages 752-755 only) e 7
Chapter XII, §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

STUDENTS HAVE TO ACHIEVE 9 CFU:
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §7
CAP. II, §§ 14, 15 e 16
CAP. III, §§ 3, 7 e 10
CAP. IV, § 11
CAP. VII, § 7
CAP. IX, §§ 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1 e 7
CAP. XII §§ 8, 9, 10 e 11.

STUDENTS HAVE TO ACHIEVE 6 CFU:
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §§ 7, 9 (except just pp. 98-104) e 10
CAP. II, §§ 11 (except just pp. 212-221), 13 (except just pp. 238-242), 14, 15 e 16
CAP. III, §§ 1, 2, 3, 7 e 10
CAP. IV, §§ 1 e 11
CAP. V, §§ 1 e 7
CAP. VII, §§ 1 e 7
CAP. VIII, §§ 3
CAP. IX, §§ 3, 4, 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1, 4.1, 6 (except just pp. 752-755) e 7
CAP. XII §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

1. Introduction to political economy
2. A look to the global, European and Italian economy
3. National accounts and economic indicators
Part I – Introduction to macroeconomics
4. Income-expenditure model
5. Money and financial markets
6. IS-LM model
Part II – Introduction to microeconomics
7. Consumption
8. Production
9. Perfect competition
10. Monopoly
11. Monopolistic competition
12. Oligopoly
13. Labor market
Part III – Intermediate macroeconomics
14. AD-AS model
15. Inflation, unemployment, Phillips curve
16. Exchange rates and balance of payments
17. Macroeconomics of open economies
18. Economic growth
Part IV – Intermediate microeconomics
19. General equilibrium, equity and efficiency
20. Externalities and market failures
21. Public sector economics

David Begg, Gianluigi Vernasca, Stanley Fischer e Rudiger Dornbush, Economia, McGrawHill,Milano, 2018
Supplementary notes in the slides of lectures available in the Moodle page of the course

The course consists of two modules.

First module: Microeconomics
* Introduction to demand, supply and market
* The elasticity of the demand curve
* The theory of consumer choice and demand
* The theory of supply: the basic categories
* The theory of supply: technology and costs
* Perfect competition and monopoly
* Imperfect competition and oligopoly
* Hints on welfare economics

Second module: Macroeconomcs
* The national product. Aggregate expenditure
* Money and money market equilibrium
* The open economy
* The IS-LM model. Action and effects of fiscal policy and monetary policy
* The labor market. The aggregate supply and medium-term adjustments
* Inflation

David Begg - Gianluigi Vernasca - Stanley Fischer - Rudiger Dornbusch
Economics

Microeconomics:
Part 1: Basic concepts (chapters 1, 2, 3)
- The Central Concepts of Economic
- Basic Elements of Supply and Demand

Parte 2: Supply, demand and competitive markets (chapters 4, 5, 6, 7)
- Demand and consumer behavior
- Production and technology
- Analysis of costs
- Competitive equilibrium

Part 3: Imperfect competition (chapters 8, 9, 10, 11, 12)
- Imperfect competition and monopoly
- Oligopoly and game theory
- Factor markets




Macroeconomics
Introduction
- What is Macroeconomics
- Some elements of the System of National Accounts

Part 1: The Short Run
- The Goods Market
- Financial Markets
- The IS-LM Model

Part 2: The Medium Run
- The Labor Market
- The Phillips Curve, the Natural Rate of Unemployment, and Inflation
- The IS-LM-PC Model

Part 3: Extensions
- The open economy and the Exchange Rate Regimes

- Paul Samuelson and William Nordhaus "Economics" ed. Mc Graw Hill
- Olivier Blanchard "Macroeconomics". ed. Pearson

This graduate level course covers the following topics:
An overview of statistics
Data description: scales of measurement, how to describe data graphically for categorical data (pie chart, bar chart) and graphs for quantitative variables (histogram, pie chart)
How to describe data by summary statistics: measures of central tendency, variability and skewness.
How to create a box plot
How probability and probability distributions are involved in statistics
How binomial distributions are involved in statistics
The role that normal distributions play in statistics
Simple random sampling and sampling distribution of sample mean, central limit theorem, normal approximation to the binomial
Differentiation between a population and a sample, how to use a statistic to estimate a population parameter, confidence interval and its interpretation, inferences of population mean and proportion
Confidence interval for population mean, Sample size needed for estimating the population mean with a specified confidence level and specified width of the interval
Hypothesis testing: in terms of how to set up Null and Alternative hypotheses, understanding Type I and Type II errors, performing a statistical test for the population mean
p-value, how to compute it and how to use it
Inferences about μ with σ unknown: the t-distribution and the assumptions required to check in order to use it
How to compare the mean of two populations for independent samples: using pooled variances t-test versus separate variances t-test
How to compare the mean of two populations for paired data
How to compare two population proportions
Using contingency table and the Chi-square test of independence
Understanding concepts related to linear regression models including, least squares method, correlation, inferences about the parameters in the linear regression model

The course the course is taught in Italian so textbooks are in Italian:
- G. Cicchitelli, Statsitica: Principi e Metodi, Pearson Education, 3/Eds
- Sebastiani M. R. (2015) “Esercitazioni di statistica”. Esculapio Editore, 3° edizione.
For English speaking students a textbook is:
Introductory Statistics for Business and Economics by Thomas H. Wonnacott and Ronald J. Wonnacott
John Wiley & Sons Inc; International 2 Revised ed
Notes and handout (in Italian) are available at the web page of the course.

The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

Materials to download on the site

In addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007

First Part
The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

G. ZANDA, Il bilancio delle società, Giappichelli, Torino, 2007 and Italian Civil Code, articles from 2423 to 2429 included.

The course is composed by modules. The first two modules include the following legal categories: sources of law; subjective juridical situations; physical and juridical persons; legal assets, real rights in re propria and in re aliena; fact, act and trade; obligations; contracts in general. The third part focuses on the forms of transfer of familial property, with particular emphasis on the discipline of family law and mortis causa succession.

- M. NUZZO, Introduzione alle scienze giuridiche. Norme - Soggetti - Attività, 3ª ed., Giappichelli, 2009
- F. MACIOCE, L’obbligazione e il contratto, 4ª ed., Giappichelli, 2021
- L. ROSSI CARLEO, E. BELLISARIO, V. CUFFARO, Famiglia e successioni. Le forme di circolazione della ricchezza familiare, 4ª ed., Giappichelli, 2016 (excluded parr. from 6 to 12 of the Third Chapter; the Eighth Chapter and the Tenth Chapter)

To access the teaching material, it is necessary to enroll in Course AA21/22, on the Moodle platform.

The course is composed by modules. The first two modules include the following legal categories: sources of law; subjective juridical situations; physical and juridical persons; legal assets, real rights in re propria and in re aliena; fact, act and trade; obligations; contracts in general. The third part focuses on the forms of transfer of familial property, with particular emphasis on the discipline of family law and mortis causa succession.

- M. NUZZO, Introduzione alle scienze giuridiche. Norme - Soggetti - Attività, 3ª ed., Giappichelli, 2009
- F. MACIOCE, L’obbligazione e il contratto, 4ª ed., Giappichelli, 2021
- L. ROSSI CARLEO, E. BELLISARIO, V. CUFFARO, Famiglia e successioni. Le forme di circolazione della ricchezza familiare, 4ª ed., Giappichelli, 2016 (excluded parr. from 6 to 12 of the Third Chapter; the Eighth Chapter and the Tenth Chapter)

To access the teaching material, it is necessary to enroll in Course AA21/22, on the Moodle platform.

The course aims, first of all, to provide an overview of the role and the main functions of the financial system. The central part of the course is dedicated to an analysis of the technical characteristics and of the economic and management profiles of financial instruments and markets. Finally, the course presents the objectives as well as the organization and the behavioral models of financial intermediaries, also considering the role of regulation and supervision.
1. Real economy, financial system and financial intermediation
2. Theory of financial intermediation
3. Financial instruments
4. Financial markets
5. Banking
6. Investment services and asset management
7. Insurance
8. Payment systems
9. Risks in financial intermediation
10. Regulation and supervision
11. Monetary policy

Mishkin F.S., Eakins S.G. (2014), Financial Markets and Institutions, eighth edition, Pearson.

The course offers an overview of the roles and main functions of the financial system in a modern economy. The course covers the analysis of financial instruments and markets as well as the objectives, the organization and the management of financial intermediaries. The role of regulation and supervision is covered in the final set of lectures.
1. Real economy, financial system and financial intermediation
2. Theory of financial intermediation
3. Financial instruments
4. Financial markets
5. Banking
6. Investment services and asset management
7. Insurance
8. Payment systems
9. Risks in financial intermediation
10. Regulation and supervision
11. Monetary policy

Mishkin F.S., Eakins S.G. (2018), Financial Markets and Institutions (global edition), first edition, Pearson.

The course analyzes the main characteristics of business management and it is divided into didactic modules.
Themes related to enterprises and entrepreneurial aims (The enterprise and its role; The enterprise and its environment )are studied in depth in the first module. Business strategies and business development paths (Business strategy management; Competitive strategies and market analysis models; business development strategies) are analyzed in the second module. In the third module business functions and business operations management, with reference in particular to management techniques and assessment techniques of business efficiency (Production; Finance; Marketing; Management techniques and applications) are studied in depth.

Sciarelli S., (2020) La gestione dell'impresa. Tra teoria e pratica aziendale, CEDAM;
Additional compulsory didactic material will be published on the course web page of the “Dipartimento di Economia Aziendale” website.

The course is divided into the below detailed topics.

1) Elements of business management - The concept of the enterprise system. The relationship between business, environment and market. The definition of corporate social responsibility.
2) The transactional and competitive environment. The functions of the company and the theories of entrepreneurial purposes.
3) The direction of the company - The process of leadership and organizational function. The business planning. The process of HR management and leadership. The directional control. The information system and the knowledge management.
4) The protagonists in the life of the enterprise: the theory of "stakeholder". The stakeholder theory. The decision-making power. The classification of stakeholders.
5) Business strategies (hints) - The strategic management. The competitive strategies.
6) Business development strategies. The dimensional development process. Overall strategy. One-Sector Development. Horizontal development. Vertical integration and transaction cost theory. Production diversification strategies. International expansion strategy
7) The operational management. - Operational management and marketing. The production management. Industrial logistics and procurement management. The management of finance. The innovation management. The HR management.
8) The production process. The production and sales cycle. The function of production (determination of the mix and the quantity of production according to market trends, logistics, plant design (size, technology and support services), production process. Mass production and economies of scale
9) The product innovation process. Stages of the innovative process. The range of innovations. Organizational models for innovation-Financing the innovative process. Innovation Time: Innovative (First Mover) or Imitator (Follower)
10) The programming and management control techniques (hints). - The techniques of programming and control. The techniques for the evaluation of the business efficiency.

SCIARELLI S., La gestione dell'impresa. Tra teoria e pratica aziendale, Cedam (ult.ed.)

1. PRELIMINARY CONCEPTS Money, time and risks. Present and future value, principal and interest. Contracts, exchange, prices. The risks.

2. FOUNDATIONS OF FINANCIAL CONTRACTS EVALUATION
2.1 EVALUATION IN CERTAINTY CONDITIONS Financial laws in certainty conditions. The exponential law. Annuities and mortgages. Internal rate of return on a financial transaction. Theory of financial equivalence laws.
2.2 FINANCIAL OPERATIONS IN THE MARKET. Value function and market price. The term structure. Duration indices and variability indices. Arbitrage valuations of floating rate notes. Interest Rate Swap. Term structure measurement. Term structure evolution. Introduction to financial options. Basic elements on equity options. Basic elements on traditional life insurance contracts.

David G. Luenberger
Investment Science
Oxford University Press (any edition)

Annamaria Olivieri, Ermanno Pitacco
Introduction to Insurance Mathematics
Springer, 2011

1. PRELIMINARY CONCEPTS Money, time and risks. Present and future value, principal and interest. Contracts, exchange, prices. The risks.

2. FOUNDATIONS OF FINANCIAL CONTRACTS VALUATION

2.1 VALUATION IN CERTAINTY CONDITIONS Financial laws under certainty conditions. The exponential law. Annuities and mortgages. Internal rate of return of a financial transaction. Theory of financial laws.

2.2 FINANCIAL OPERATIONS IN THE MARKET. Value function and market price. The term structure. Duration indices and variability indices. Arbitrage valuation of floating rate notes. Interest Rate Swap. Term structure measurement. Term structure evolution. Introduction to financial options. Basic elements on equity options. Basic elements on traditional life insurance contracts.

David G. Luenberger
Investment Science
Oxford University Press (any edition)

Annamaria Olivieri, Ermanno Pitacco
Introduction to Insurance Mathematics
Springer, 2011

The program can be divided in four modules.

Part I
· Government bonds and corporate bonds
· Yiled curve
· Evaluation, return and risk of bonds

Part II
· Evaluation, return and risk of equity shares
· Markowitz Portfolio Selection and Capital Asset Pricing Model

Part III
· Investment services and asset allocation
· Asset allocation strategies
· Performance evaluation in asset allocation

Part IV
· Financial derivatives: forward, future, swap, option
· Investment certificates

Bodie Z., Kane A., Marcus A. J. Essentials of investments, 10th Edition, Mc-Graw Hill (chapters 1,2,3,4,5,6,7,8,10,11,13,15,17,18)

Additional materials will be available in the course web page.

The course, articulated in a single module, will cover the following topics:
1. The entrepreneur (of any kind).
2. The rules set forth for the commercial enterprises.
2. Companies and other business organizations.
4. The joint-stock company and the limited partnership by shares.
5. Transformation, merger and spin-off.
6. The co-operative companies, the consortia and the joint-ventures.
7. Entrepreneur’s auxiliaries; the establishment.
8. Debt securities and promissory notes.
9. Bankruptcy (general principles).

L. De Angelis (edited by), Diritto commerciale, Wolters Kluwers/Cedam, last edition.
pages 1-93
pages 125-134
pages 137-709
pages 777-828
pages 887-922


V. Buonocore (conceived by), Manuale di diritto commerciale, Torino, Giappichelli, last edition, 2020:
pages 7-63
pages 103-126
pages 163-180
pages 181-700
pages 985-1044
pages 1045-1074
pages 1150-1164

It’s recommended studying the subject with an updated Civil Code, comprehensive of connected laws.

The course, articulated in a single module, will cover the following topics:
1. The entrepreneur (of any kind).
2. The rules set forth for the commercial enterprises.
2. Companies and other business organizations.
4. The joint-stock company and the limited partnership by shares.
5. Transformation, merger and spin-off.
6. The co-operative companies, the consortia and the joint-ventures.
7. Entrepreneur’s auxiliaries; the establishment.
8. Debt securities and promissory notes.
9. Bankruptcy (general principles).

L. De Angelis (edited by), Diritto commerciale, Wolters Kluwers/Cedam, last edition.
pages 1-93
pages 125-134
pages 137-709
pages 777-828
pages 887-922


V. Buonocore (conceived by), Manuale di diritto commerciale, Torino, Giappichelli, last edition, 2020:
pages 7-63
pages 103-126
pages 163-180
pages 181-700
pages 985-1044
pages 1045-1074
pages 1150-1164

It’s recommended studying the subject with an updated Civil Code, comprehensive of connected laws.

The most important topics of the course are as follows:

1. Business forms, separation between ownership and control, stock markets
2. Annual reports, balance sheet analysis and financial decision making
3. Net present value, the separation between consumption and investment, the law of one price, arbitrage
4. Time value of money, interest rates, cost of capital
5. Capital budgeting: cash flow estimation, DCF method, IRR, and alternative methods for valuing investments
6. Methods for estimating the price of stocks
7. Risk measures
8. Mean-variance models, portfolio diversification and the risk-return relationship
9. Capital asset pricing model (CAPM), beta and cost of capital
10. Capital structure and firm value in perfect markets (Modigliani and Miller theorems)
11. Debt and taxes
12. Bankruptcy costs, agency costs of debt and information asymmetries
13. Capital structure of Italian firms and international comparison
14. Weighted average cost of capital and adjusted present value (APV)
15. Capital budgeting with differrent capital structure policies

− Berk, J., DeMarzo, P., 2018. Finanza aziendale 1 - Fondamenti, Pearson, 4th edition, Chapters 1, 2, 3 (with Appendix), 4 (with Appendix), 5 (excluding Appendix), 7 (with Appendix), 8 (excluding section 8.5), 9 (with Appendix), 10, 11 (excluding Appendix), 12 (excluding section 12.4, with Appendix), 14, 15, 16, 18 (excluding section 18.4, with Appendix).

The most important topics of the course are as follows:

1. Business forms, separation between ownership and control, stock markets
2. Annual reports, balance sheet analysis and financial decision making
3. Net present value, the separation between consumption and investment, the law of one price, arbitrage
4. Time value of money, interest rates, cost of capital
5. Capital budgeting: cash flow estimation, DCF method, IRR, and alternative methods for valuing investments
6. Methods for estimating the price of stocks
7. Risk measures
8. Mean-variance models, portfolio diversification and the risk-return relationship
9. Capital asset pricing model (CAPM), beta and cost of capital
10. Capital structure and firm value in perfect markets (Modigliani and Miller theorems)
11. Debt and taxes
12. Bankruptcy costs, agency costs of debt and information asymmetries
13. Capital structure of Italian firms and international comparison
14. Weighted average cost of capital and adjusted present value (APV)
15. Capital budgeting with differrent capital structure policies

− Berk, J., DeMarzo, P., 2018. Finanza aziendale 1 - Fondamenti, Pearson, 4th edition, Chapters 1, 2, 3 (with Appendix), 4 (with Appendix), 5 (excluding Appendix), 7 (with Appendix), 8 (excluding section 8.5), 9 (with Appendix), 10, 11 (excluding Appendix), 12 (excluding section 12.4, with Appendix), 14, 15, 16, 18 (excluding section 18.4, with Appendix).

PART I:
BOND PORTFOLIO
Theory of bond portfolios. Bond market structure. Semi-deterministic theories of immunization.
STOCK PORTFOLIO
Financial decision theory in conditions of uncertainty. The logic of choosing between risky alternatives. The theory of expected utility. Insurance contracts and utility theory.
The mean-variance analysis. The market and portfolio choices. The second-order characteristics of the portfolio. Average-variance optimization. The determination of averages and covariance. Diversification and risk measures.
The Capital Asset Pricing Model. General considerations on expectations and risk in efficient markets. CAPM as a model of balance. Measurement and estimation issues. Extensions and applications.
REAL ESTATE INVESTMENT
Real estate investments. Characteristics of the real estate market. Selection and management of real estate portfolios.

PART II:
DERIVATIVES
Forward contracts. Forward contracts and markets. The arbitrage relationship between spot and forward prices. Spot exchange and forward exchange.
Futures contracts. Features. Daily readjustment mechanism. Futures and spot prices. Hedging and speculation with futures contracts. Futures on stock indices and on bonds.
Financial options. The logic of the options. Call and put options. European and American options. Arbitrage restrictions for the option price. The binomial model. The risk-neutral evaluation. The evaluation of American options. More general options.

Luenberger, D., Investment Science, OUP, 2013

PART I:
BOND PORTFOLIO
Theory of bond portfolios. Bond market structure. Semi-deterministic theories of immunization.
STOCK PORTFOLIO
Financial decision theory in conditions of uncertainty. The logic of choosing between risky alternatives. The theory of expected utility. Insurance contracts and utility theory.
The mean-variance analysis. The market and portfolio choices. The second-order characteristics of the portfolio. Average-variance optimization. The determination of averages and covariance. Diversification and risk measures.
The Capital Asset Pricing Model. General considerations on expectations and risk in efficient markets. CAPM as a model of balance. Measurement and estimation issues. Extensions and applications.
REAL ESTATE INVESTMENT
Real estate investments. Characteristics of the real estate market. Selection and management of real estate portfolios.

PART II:
DERIVATIVES
Forward contracts. Forward contracts and markets. The arbitrage relationship between spot and forward prices. Spot exchange and forward exchange.
Futures contracts. Features. Daily readjustment mechanism. Futures and spot prices. Hedging and speculation with futures contracts. Futures on stock indices and on bonds.
Financial options. The logic of the options. Call and put options. European and American options. Arbitrage restrictions for the option price. The binomial model. The risk-neutral evaluation. The evaluation of American options. More general options.

Luenberger, D., Investment Science, OUP, 2013

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

First part: BUSINESS ADMINISTRATION
1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.

Second part: ACCRUAL ACCOUNTING
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.

Part I
ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).

During the lessons, the teacher will provide additional support material through the Teams software and the website of the chair: https://onestieconomiaaziendale.wordpress.com/

GENERAL MATHEMATICS PROGRAM a.a 2021-2022
I CHANNEL

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems

Carl P. Simon, Lawrence Blume, Mathematics for economists, W.W. Norton and Company, 2010.
Only: Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4.
http://disa.uniroma3.it/didattica/lauree-triennali/matematica-generale-n-o-ii-canale-d-k/

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems

Mathematics for economists Carl P. Simon, Lawrence Blume- W.W. Norton and Company, Inc.
Only:Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4 .

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems.

Carl P. Simon, Lawrence Blume, Mathematics for economists, W.W. Norton and Company, 2010.
Only: Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

Exam for 9 CFU
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §7
CAP. II, §§ 14, 15 e 16
CAP. III, §§ 3, 7 e 10
CAP. IV, § 11
CAP. VII, § 7
CAP. IX, §§ 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1 e 7
CAP. XII §§ 8, 9, 10 e 11.

Exam for 6 CFU
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §§ 7, 9 (except just pp. 98-104) e 10
CAP. II, §§ 11 (except just pp. 212-221), 13 (except just pp. 238-242), 14, 15 e 16
CAP. III, §§ 1, 2, 3, 7 e 10
CAP. IV, §§ 1 e 11
CAP. V, §§ 1 e 7
CAP. VII, §§ 1 e 7
CAP. VIII, §§ 3
CAP. IX, §§ 3, 4, 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1, 4.1, 6 (except just pp. 752-755) e 7
CAP. XII §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

For the 9 credits exam:

F. Modugno (ed. by), Diritto pubblico, Giappichelli, Turin, 5th ed., 2021, except:

Chapter I, §7
Chapter II, §§ 14, 15 e 16
Chapter III, §§ 3, 7 e 10
Chapter IV, § 11
Chapter VII, § 7
Chapter IX, §§ 5, 6, 7, 8 e 9
Chapter X, §§ 7
Chapter XI, §§ 1 e 7
Chapter XII, §§ 8, 9, 10 e 11.

For the 6 credits exam:

F. Modugno (ed. by), Diritto pubblico, Giappichelli, Turin, 5th ed., 2021, except:

Chapter I, §§ 7, 9 (exclude pages 98-104 only) e 10
Chapter II, §§ 11 (exclude pages 212-221 only), 13 (exclude pages 238-242 only), 14, 15 e 16
Chapter III, §§ 1, 2, 3, 7 e 10
Chapter IV, §§ 1 e 11
Chapter V, §§ 1 e 7
Chapter VII, §§ 1 e 7
Chapter VIII, §§ 3
Chapter IX, §§ 3, 4, 5, 6, 7, 8 e 9
Chapter X, §§ 7
Chapter XI, §§ 1, 4.1, 6 (exclude pages 752-755 only) e 7
Chapter XII, §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

STUDENTS HAVE TO ACHIEVE 9 CFU:
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §7
CAP. II, §§ 14, 15 e 16
CAP. III, §§ 3, 7 e 10
CAP. IV, § 11
CAP. VII, § 7
CAP. IX, §§ 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1 e 7
CAP. XII §§ 8, 9, 10 e 11.

STUDENTS HAVE TO ACHIEVE 6 CFU:
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §§ 7, 9 (except just pp. 98-104) e 10
CAP. II, §§ 11 (except just pp. 212-221), 13 (except just pp. 238-242), 14, 15 e 16
CAP. III, §§ 1, 2, 3, 7 e 10
CAP. IV, §§ 1 e 11
CAP. V, §§ 1 e 7
CAP. VII, §§ 1 e 7
CAP. VIII, §§ 3
CAP. IX, §§ 3, 4, 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1, 4.1, 6 (except just pp. 752-755) e 7
CAP. XII §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

1. Introduction to political economy
2. A look to the global, European and Italian economy
3. National accounts and economic indicators
Part I – Introduction to macroeconomics
4. Income-expenditure model
5. Money and financial markets
6. IS-LM model
Part II – Introduction to microeconomics
7. Consumption
8. Production
9. Perfect competition
10. Monopoly
11. Monopolistic competition
12. Oligopoly
13. Labor market
Part III – Intermediate macroeconomics
14. AD-AS model
15. Inflation, unemployment, Phillips curve
16. Exchange rates and balance of payments
17. Macroeconomics of open economies
18. Economic growth
Part IV – Intermediate microeconomics
19. General equilibrium, equity and efficiency
20. Externalities and market failures
21. Public sector economics

David Begg, Gianluigi Vernasca, Stanley Fischer e Rudiger Dornbush, Economia, McGrawHill,Milano, 2018
Supplementary notes in the slides of lectures available in the Moodle page of the course

The course consists of two modules.

First module: Microeconomics
* Introduction to demand, supply and market
* The elasticity of the demand curve
* The theory of consumer choice and demand
* The theory of supply: the basic categories
* The theory of supply: technology and costs
* Perfect competition and monopoly
* Imperfect competition and oligopoly
* Hints on welfare economics

Second module: Macroeconomcs
* The national product. Aggregate expenditure
* Money and money market equilibrium
* The open economy
* The IS-LM model. Action and effects of fiscal policy and monetary policy
* The labor market. The aggregate supply and medium-term adjustments
* Inflation

David Begg - Gianluigi Vernasca - Stanley Fischer - Rudiger Dornbusch
Economics

Microeconomics:
Part 1: Basic concepts (chapters 1, 2, 3)
- The Central Concepts of Economic
- Basic Elements of Supply and Demand

Parte 2: Supply, demand and competitive markets (chapters 4, 5, 6, 7)
- Demand and consumer behavior
- Production and technology
- Analysis of costs
- Competitive equilibrium

Part 3: Imperfect competition (chapters 8, 9, 10, 11, 12)
- Imperfect competition and monopoly
- Oligopoly and game theory
- Factor markets




Macroeconomics
Introduction
- What is Macroeconomics
- Some elements of the System of National Accounts

Part 1: The Short Run
- The Goods Market
- Financial Markets
- The IS-LM Model

Part 2: The Medium Run
- The Labor Market
- The Phillips Curve, the Natural Rate of Unemployment, and Inflation
- The IS-LM-PC Model

Part 3: Extensions
- The open economy and the Exchange Rate Regimes

- Paul Samuelson and William Nordhaus "Economics" ed. Mc Graw Hill
- Olivier Blanchard "Macroeconomics". ed. Pearson

This graduate level course covers the following topics:
An overview of statistics
Data description: scales of measurement, how to describe data graphically for categorical data (pie chart, bar chart) and graphs for quantitative variables (histogram, pie chart)
How to describe data by summary statistics: measures of central tendency, variability and skewness.
How to create a box plot
How probability and probability distributions are involved in statistics
How binomial distributions are involved in statistics
The role that normal distributions play in statistics
Simple random sampling and sampling distribution of sample mean, central limit theorem, normal approximation to the binomial
Differentiation between a population and a sample, how to use a statistic to estimate a population parameter, confidence interval and its interpretation, inferences of population mean and proportion
Confidence interval for population mean, Sample size needed for estimating the population mean with a specified confidence level and specified width of the interval
Hypothesis testing: in terms of how to set up Null and Alternative hypotheses, understanding Type I and Type II errors, performing a statistical test for the population mean
p-value, how to compute it and how to use it
Inferences about μ with σ unknown: the t-distribution and the assumptions required to check in order to use it
How to compare the mean of two populations for independent samples: using pooled variances t-test versus separate variances t-test
How to compare the mean of two populations for paired data
How to compare two population proportions
Using contingency table and the Chi-square test of independence
Understanding concepts related to linear regression models including, least squares method, correlation, inferences about the parameters in the linear regression model

The course the course is taught in Italian so textbooks are in Italian:
- G. Cicchitelli, Statsitica: Principi e Metodi, Pearson Education, 3/Eds
- Sebastiani M. R. (2015) “Esercitazioni di statistica”. Esculapio Editore, 3° edizione.
For English speaking students a textbook is:
Introductory Statistics for Business and Economics by Thomas H. Wonnacott and Ronald J. Wonnacott
John Wiley & Sons Inc; International 2 Revised ed
Notes and handout (in Italian) are available at the web page of the course.

Introduction
1. Hardware and software
2. Data storage and processing
3. Operating system
4. Networking and Internet
5. Algorithms

Word processing

Data sheet

Databases

No text book is required. Materials and useful links will be provided during the classes.

The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

Materials to download on the site

In addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007

First Part
The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

G. ZANDA, Il bilancio delle società, Giappichelli, Torino, 2007 and Italian Civil Code, articles from 2423 to 2429 included.

The course is composed by modules. The first two modules include the following legal categories: sources of law; subjective juridical situations; physical and juridical persons; legal assets, real rights in re propria and in re aliena; fact, act and trade; obligations; contracts in general. The third part focuses on the forms of transfer of familial property, with particular emphasis on the discipline of family law and mortis causa succession.

- M. NUZZO, Introduzione alle scienze giuridiche. Norme - Soggetti - Attività, 3ª ed., Giappichelli, 2009
- F. MACIOCE, L’obbligazione e il contratto, 4ª ed., Giappichelli, 2021
- L. ROSSI CARLEO, E. BELLISARIO, V. CUFFARO, Famiglia e successioni. Le forme di circolazione della ricchezza familiare, 4ª ed., Giappichelli, 2016 (excluded parr. from 6 to 12 of the Third Chapter; the Eighth Chapter and the Tenth Chapter)

To access the teaching material, it is necessary to enroll in Course AA21/22, on the Moodle platform.

The course is composed by modules. The first two modules include the following legal categories: sources of law; subjective juridical situations; physical and juridical persons; legal assets, real rights in re propria and in re aliena; fact, act and trade; obligations; contracts in general. The third part focuses on the forms of transfer of familial property, with particular emphasis on the discipline of family law and mortis causa succession.

- M. NUZZO, Introduzione alle scienze giuridiche. Norme - Soggetti - Attività, 3ª ed., Giappichelli, 2009
- F. MACIOCE, L’obbligazione e il contratto, 4ª ed., Giappichelli, 2021
- L. ROSSI CARLEO, E. BELLISARIO, V. CUFFARO, Famiglia e successioni. Le forme di circolazione della ricchezza familiare, 4ª ed., Giappichelli, 2016 (excluded parr. from 6 to 12 of the Third Chapter; the Eighth Chapter and the Tenth Chapter)

To access the teaching material, it is necessary to enroll in Course AA21/22, on the Moodle platform.

The course aims, first of all, to provide an overview of the role and the main functions of the financial system. The central part of the course is dedicated to an analysis of the technical characteristics and of the economic and management profiles of financial instruments and markets. Finally, the course presents the objectives as well as the organization and the behavioral models of financial intermediaries, also considering the role of regulation and supervision.
1. Real economy, financial system and financial intermediation
2. Theory of financial intermediation
3. Financial instruments
4. Financial markets
5. Banking
6. Investment services and asset management
7. Insurance
8. Payment systems
9. Risks in financial intermediation
10. Regulation and supervision
11. Monetary policy

Mishkin F.S., Eakins S.G. (2014), Financial Markets and Institutions, eighth edition, Pearson.

The course offers an overview of the roles and main functions of the financial system in a modern economy. The course covers the analysis of financial instruments and markets as well as the objectives, the organization and the management of financial intermediaries. The role of regulation and supervision is covered in the final set of lectures.
1. Real economy, financial system and financial intermediation
2. Theory of financial intermediation
3. Financial instruments
4. Financial markets
5. Banking
6. Investment services and asset management
7. Insurance
8. Payment systems
9. Risks in financial intermediation
10. Regulation and supervision
11. Monetary policy

Mishkin F.S., Eakins S.G. (2018), Financial Markets and Institutions (global edition), first edition, Pearson.

The course analyzes the main characteristics of business management and it is divided into didactic modules.
Themes related to enterprises and entrepreneurial aims (The enterprise and its role; The enterprise and its environment )are studied in depth in the first module. Business strategies and business development paths (Business strategy management; Competitive strategies and market analysis models; business development strategies) are analyzed in the second module. In the third module business functions and business operations management, with reference in particular to management techniques and assessment techniques of business efficiency (Production; Finance; Marketing; Management techniques and applications) are studied in depth.

Sciarelli S., (2020) La gestione dell'impresa. Tra teoria e pratica aziendale, CEDAM;
Additional compulsory didactic material will be published on the course web page of the “Dipartimento di Economia Aziendale” website.

The course is divided into the below detailed topics.

1) Elements of business management - The concept of the enterprise system. The relationship between business, environment and market. The definition of corporate social responsibility.
2) The transactional and competitive environment. The functions of the company and the theories of entrepreneurial purposes.
3) The direction of the company - The process of leadership and organizational function. The business planning. The process of HR management and leadership. The directional control. The information system and the knowledge management.
4) The protagonists in the life of the enterprise: the theory of "stakeholder". The stakeholder theory. The decision-making power. The classification of stakeholders.
5) Business strategies (hints) - The strategic management. The competitive strategies.
6) Business development strategies. The dimensional development process. Overall strategy. One-Sector Development. Horizontal development. Vertical integration and transaction cost theory. Production diversification strategies. International expansion strategy
7) The operational management. - Operational management and marketing. The production management. Industrial logistics and procurement management. The management of finance. The innovation management. The HR management.
8) The production process. The production and sales cycle. The function of production (determination of the mix and the quantity of production according to market trends, logistics, plant design (size, technology and support services), production process. Mass production and economies of scale
9) The product innovation process. Stages of the innovative process. The range of innovations. Organizational models for innovation-Financing the innovative process. Innovation Time: Innovative (First Mover) or Imitator (Follower)
10) The programming and management control techniques (hints). - The techniques of programming and control. The techniques for the evaluation of the business efficiency.

SCIARELLI S., La gestione dell'impresa. Tra teoria e pratica aziendale, Cedam (ult.ed.)

1. PRELIMINARY CONCEPTS Money, time and risks. Present and future value, principal and interest. Contracts, exchange, prices. The risks.

2. FOUNDATIONS OF FINANCIAL CONTRACTS EVALUATION
2.1 EVALUATION IN CERTAINTY CONDITIONS Financial laws in certainty conditions. The exponential law. Annuities and mortgages. Internal rate of return on a financial transaction. Theory of financial equivalence laws.
2.2 FINANCIAL OPERATIONS IN THE MARKET. Value function and market price. The term structure. Duration indices and variability indices. Arbitrage valuations of floating rate notes. Interest Rate Swap. Term structure measurement. Term structure evolution. Introduction to financial options. Basic elements on equity options. Basic elements on traditional life insurance contracts.

David G. Luenberger
Investment Science
Oxford University Press (any edition)

Annamaria Olivieri, Ermanno Pitacco
Introduction to Insurance Mathematics
Springer, 2011

1. PRELIMINARY CONCEPTS Money, time and risks. Present and future value, principal and interest. Contracts, exchange, prices. The risks.

2. FOUNDATIONS OF FINANCIAL CONTRACTS VALUATION

2.1 VALUATION IN CERTAINTY CONDITIONS Financial laws under certainty conditions. The exponential law. Annuities and mortgages. Internal rate of return of a financial transaction. Theory of financial laws.

2.2 FINANCIAL OPERATIONS IN THE MARKET. Value function and market price. The term structure. Duration indices and variability indices. Arbitrage valuation of floating rate notes. Interest Rate Swap. Term structure measurement. Term structure evolution. Introduction to financial options. Basic elements on equity options. Basic elements on traditional life insurance contracts.

David G. Luenberger
Investment Science
Oxford University Press (any edition)

Annamaria Olivieri, Ermanno Pitacco
Introduction to Insurance Mathematics
Springer, 2011

The course, articulated in a single module, will cover the following topics:
1. The entrepreneur (of any kind).
2. The rules set forth for the commercial enterprises.
2. Companies and other business organizations.
4. The joint-stock company and the limited partnership by shares.
5. Transformation, merger and spin-off.
6. The co-operative companies, the consortia and the joint-ventures.
7. Entrepreneur’s auxiliaries; the establishment.
8. Debt securities and promissory notes.
9. Bankruptcy (general principles).

L. De Angelis (edited by), Diritto commerciale, Wolters Kluwers/Cedam, last edition.
pages 1-93
pages 125-134
pages 137-709
pages 777-828
pages 887-922


V. Buonocore (conceived by), Manuale di diritto commerciale, Torino, Giappichelli, last edition, 2020:
pages 7-63
pages 103-126
pages 163-180
pages 181-700
pages 985-1044
pages 1045-1074
pages 1150-1164

It’s recommended studying the subject with an updated Civil Code, comprehensive of connected laws.

The course, articulated in a single module, will cover the following topics:
1. The entrepreneur (of any kind).
2. The rules set forth for the commercial enterprises.
2. Companies and other business organizations.
4. The joint-stock company and the limited partnership by shares.
5. Transformation, merger and spin-off.
6. The co-operative companies, the consortia and the joint-ventures.
7. Entrepreneur’s auxiliaries; the establishment.
8. Debt securities and promissory notes.
9. Bankruptcy (general principles).

L. De Angelis (edited by), Diritto commerciale, Wolters Kluwers/Cedam, last edition.
pages 1-93
pages 125-134
pages 137-709
pages 777-828
pages 887-922


V. Buonocore (conceived by), Manuale di diritto commerciale, Torino, Giappichelli, last edition, 2020:
pages 7-63
pages 103-126
pages 163-180
pages 181-700
pages 985-1044
pages 1045-1074
pages 1150-1164

It’s recommended studying the subject with an updated Civil Code, comprehensive of connected laws.

Introduction to marketing management and market orientation, context analysis, consumer behavior, demand segmentation, business to business marketing, competitors analysis, marketing strategy: target, positioning and objectives, corporate strategy, decisions related to the product and service, price, distribution and communication, digital marketing, CRM, brand management and internationalization.

Peter, Donnelly, Pratesi, Marketing, McGraw Hill (most recent edition)

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

First part: BUSINESS ADMINISTRATION
1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.

Second part: ACCRUAL ACCOUNTING
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.

Part I
ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).

During the lessons, the teacher will provide additional support material through the Teams software and the website of the chair: https://onestieconomiaaziendale.wordpress.com/

GENERAL MATHEMATICS PROGRAM a.a 2021-2022
I CHANNEL

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems

Carl P. Simon, Lawrence Blume, Mathematics for economists, W.W. Norton and Company, 2010.
Only: Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4.
http://disa.uniroma3.it/didattica/lauree-triennali/matematica-generale-n-o-ii-canale-d-k/

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems

Mathematics for economists Carl P. Simon, Lawrence Blume- W.W. Norton and Company, Inc.
Only:Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4 .

1) Logic, sets and numerical sets
Propositional logic. Propositions. Decidable propositions. Logical operations between propositions. Logical implication. Necessity, sufficiency and necessity and sufficiency. Truth tables. Theorem. Methods for proving a theorem. Sets. Operations between sets. Numerical sets:
natural numbers, relative numbers and rational numbers. Infimum and supremum of a numerical set. Irrationality of square root of 2 (with proof). Dedekind's axiom. The real numbers set. Real numbers and their representation on the straight line. Limited and non-limited sets. Maximum and minimum of a numerical set. Intervals and boundary of a point. Elements of line topology: isolated, boundary, internal and accumulation points. Open sets. Closed sets. A set is closed if and only if it contains all its accumulation points.
2) Sums
Definition of summation. Sum of the first natural n (with proof). Sum of the first n terms of a geometric progression (with proof). Summation properties.
3) Real functions of real variable
Real functions of real variable. The Cartesian plane and the graph of a function. Injective and surjective functions. Invertible functions. Even and odd functions. Increasing and decreasing functions. Link between monotony and injectivity. Inverse function. Inverse function graph. Elementary functions. Transformations of elementary functions. Compound function. Multi-law defined functions. Domain of a function.
4) Sequences and numerical series
Converging, diverging and indeterminate sequences. Limits of sequences. Definition of numerical series. Necessary condition for convergence
of a series (with proof). The character of the geometric series (with proof). Mengoli series and its value (with proof).
5) Limits of real functions of real variable
Definition of limits. Right-hand limit and left-hand limit. Vertical and horizontal asymptote. Oblique asymptote. Theorem on uniqueness of limit. (with proof). Theorems on sign permanence (with proof). Rational operations on limits. Indeterminate forms. Notable limits.
6) Infinites and infinitesimals
Definition of infinitesimal and infinite. Comparison between infinitesimal and infinite. Order of infinitesimal and infinite. Cancellation theorems (with proof). Order propagation.
7) Continuity
Definition of continuity in a point. Continuity in a set. Classification of discontinuity points. Continuity of elementary functions. Continuity
of the compound function. Continuity of functions defined by several laws. Theorem of zeros for continuous functions. Weierstrass's theorem. Darboux's theorem (with proof).
8) Differential calculus
Difference quotient. Derivative of a function in a point and its geometric meaning. Derivability implies continuity (with proof). Points of non-derivability.
Derivative function and derivatives of subsequent order. Derivative of elementary functions. The rules of derivation. Derivative of compound functions. De L’Hopital's theorem and its application to indeterminate forms. Taylor polynomial of order 1 and order 2 (with proof). The factorial of n. Taylor polynomial
of order n. Mc Laurin polynomial. Differential and its geometric meaning. First-order error theorem (with proof). Local maxima and minima. Fermat's theorem (with proof). Rolle's theorem (with proof). Lagrange's theorem (with proof). Corollaries to Lagrange's theorem (with proof). Relationship between the sign of the first derivative and the increasing / decreasing functions in an interval (with proof). Concavity and convexity in a point. Relationship between the sign of the second derivative and the convexity / concavity of a function in an interval (with proof). Flex points. Global concavity and convexity conditions.
9) Integral calculus
Primitive of a function. Indefinite integral. Properties of primitives (with proof). Property of the indefinite integral. Immediate indefinite integrals. Integration by parts (with proof). Area subtended by a curve. Superior and inferior integral sum. Definition of definited Riemann integral. Property
of the definite integral. Integral function. The integral mean value theorem (with proof). Torricelli-Barrow's theorem (with proof). Corollary to Torricelli-Barrow's theorem (with proof).
10) Linear algebra
Vectors and their geometric representation. Product of a vector for a scalar. Vectors addition. The vector space Rn: Linear combination of
vectors. Linearly dependent and independent vectors. Matrices. Matrix addition. Matrix multiplication. Determinant of a matrix. Matrix
inverse. Uniqueness of the inverse matrix (with proof). Necessary condition for the existence of the inverse matrix (with proof). Sufficient condition for the existence of the inverse matrix. Transposed matrix. Rank of a matrix. Linear equation systems. Cramer's theorem. Rouché-Capelli theorem. Homogeneous systems. Parametric systems.

Carl P. Simon, Lawrence Blume, Mathematics for economists, W.W. Norton and Company, 2010.
Only: Chapter 2, Chapter 3, Chapter 4, Chapter 5, Chapter 6, Chapter 7, Appendix 4.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

Exam for 9 CFU
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §7
CAP. II, §§ 14, 15 e 16
CAP. III, §§ 3, 7 e 10
CAP. IV, § 11
CAP. VII, § 7
CAP. IX, §§ 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1 e 7
CAP. XII §§ 8, 9, 10 e 11.

Exam for 6 CFU
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §§ 7, 9 (except just pp. 98-104) e 10
CAP. II, §§ 11 (except just pp. 212-221), 13 (except just pp. 238-242), 14, 15 e 16
CAP. III, §§ 1, 2, 3, 7 e 10
CAP. IV, §§ 1 e 11
CAP. V, §§ 1 e 7
CAP. VII, §§ 1 e 7
CAP. VIII, §§ 3
CAP. IX, §§ 3, 4, 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1, 4.1, 6 (except just pp. 752-755) e 7
CAP. XII §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

For the 9 credits exam:

F. Modugno (ed. by), Diritto pubblico, Giappichelli, Turin, 5th ed., 2021, except:

Chapter I, §7
Chapter II, §§ 14, 15 e 16
Chapter III, §§ 3, 7 e 10
Chapter IV, § 11
Chapter VII, § 7
Chapter IX, §§ 5, 6, 7, 8 e 9
Chapter X, §§ 7
Chapter XI, §§ 1 e 7
Chapter XII, §§ 8, 9, 10 e 11.

For the 6 credits exam:

F. Modugno (ed. by), Diritto pubblico, Giappichelli, Turin, 5th ed., 2021, except:

Chapter I, §§ 7, 9 (exclude pages 98-104 only) e 10
Chapter II, §§ 11 (exclude pages 212-221 only), 13 (exclude pages 238-242 only), 14, 15 e 16
Chapter III, §§ 1, 2, 3, 7 e 10
Chapter IV, §§ 1 e 11
Chapter V, §§ 1 e 7
Chapter VII, §§ 1 e 7
Chapter VIII, §§ 3
Chapter IX, §§ 3, 4, 5, 6, 7, 8 e 9
Chapter X, §§ 7
Chapter XI, §§ 1, 4.1, 6 (exclude pages 752-755 only) e 7
Chapter XII, §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

The legal system - The form of government - The system of sources - The constitutional level: the Constitution, the constitutional review laws and other constitutional laws - Constituted power and constituent power - Sources of primary level - The sources of secondary level - The sources of the European Union - The organization of the Parliament - The Government - The President of the Republic - The Constitutional Court - The Judiciary - Territorial autonomies - Public administration and administrative activity - Constitutional rights and freedoms

STUDENTS HAVE TO ACHIEVE 9 CFU:
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §7
CAP. II, §§ 14, 15 e 16
CAP. III, §§ 3, 7 e 10
CAP. IV, § 11
CAP. VII, § 7
CAP. IX, §§ 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1 e 7
CAP. XII §§ 8, 9, 10 e 11.

STUDENTS HAVE TO ACHIEVE 6 CFU:
F. Modugno (a cura di), Diritto pubblico, Giappichelli, Torino, V edizione, 2021, except:
CAP. I, §§ 7, 9 (except just pp. 98-104) e 10
CAP. II, §§ 11 (except just pp. 212-221), 13 (except just pp. 238-242), 14, 15 e 16
CAP. III, §§ 1, 2, 3, 7 e 10
CAP. IV, §§ 1 e 11
CAP. V, §§ 1 e 7
CAP. VII, §§ 1 e 7
CAP. VIII, §§ 3
CAP. IX, §§ 3, 4, 5, 6, 7, 8 e 9
CAP. X, §§ 7
CAP. XI, §§ 1, 4.1, 6 (except just pp. 752-755) e 7
CAP. XII §§ 1, 2, 3, 4, 8, 9, 10, 11 e 12.

1. Introduction to political economy
2. A look to the global, European and Italian economy
3. National accounts and economic indicators
Part I – Introduction to macroeconomics
4. Income-expenditure model
5. Money and financial markets
6. IS-LM model
Part II – Introduction to microeconomics
7. Consumption
8. Production
9. Perfect competition
10. Monopoly
11. Monopolistic competition
12. Oligopoly
13. Labor market
Part III – Intermediate macroeconomics
14. AD-AS model
15. Inflation, unemployment, Phillips curve
16. Exchange rates and balance of payments
17. Macroeconomics of open economies
18. Economic growth
Part IV – Intermediate microeconomics
19. General equilibrium, equity and efficiency
20. Externalities and market failures
21. Public sector economics

David Begg, Gianluigi Vernasca, Stanley Fischer e Rudiger Dornbush, Economia, McGrawHill,Milano, 2018
Supplementary notes in the slides of lectures available in the Moodle page of the course

The course consists of two modules.

First module: Microeconomics
* Introduction to demand, supply and market
* The elasticity of the demand curve
* The theory of consumer choice and demand
* The theory of supply: the basic categories
* The theory of supply: technology and costs
* Perfect competition and monopoly
* Imperfect competition and oligopoly
* Hints on welfare economics

Second module: Macroeconomcs
* The national product. Aggregate expenditure
* Money and money market equilibrium
* The open economy
* The IS-LM model. Action and effects of fiscal policy and monetary policy
* The labor market. The aggregate supply and medium-term adjustments
* Inflation

David Begg - Gianluigi Vernasca - Stanley Fischer - Rudiger Dornbusch
Economics

Microeconomics:
Part 1: Basic concepts (chapters 1, 2, 3)
- The Central Concepts of Economic
- Basic Elements of Supply and Demand

Parte 2: Supply, demand and competitive markets (chapters 4, 5, 6, 7)
- Demand and consumer behavior
- Production and technology
- Analysis of costs
- Competitive equilibrium

Part 3: Imperfect competition (chapters 8, 9, 10, 11, 12)
- Imperfect competition and monopoly
- Oligopoly and game theory
- Factor markets




Macroeconomics
Introduction
- What is Macroeconomics
- Some elements of the System of National Accounts

Part 1: The Short Run
- The Goods Market
- Financial Markets
- The IS-LM Model

Part 2: The Medium Run
- The Labor Market
- The Phillips Curve, the Natural Rate of Unemployment, and Inflation
- The IS-LM-PC Model

Part 3: Extensions
- The open economy and the Exchange Rate Regimes

- Paul Samuelson and William Nordhaus "Economics" ed. Mc Graw Hill
- Olivier Blanchard "Macroeconomics". ed. Pearson

This graduate level course covers the following topics:
An overview of statistics
Data description: scales of measurement, how to describe data graphically for categorical data (pie chart, bar chart) and graphs for quantitative variables (histogram, pie chart)
How to describe data by summary statistics: measures of central tendency, variability and skewness.
How to create a box plot
How probability and probability distributions are involved in statistics
How binomial distributions are involved in statistics
The role that normal distributions play in statistics
Simple random sampling and sampling distribution of sample mean, central limit theorem, normal approximation to the binomial
Differentiation between a population and a sample, how to use a statistic to estimate a population parameter, confidence interval and its interpretation, inferences of population mean and proportion
Confidence interval for population mean, Sample size needed for estimating the population mean with a specified confidence level and specified width of the interval
Hypothesis testing: in terms of how to set up Null and Alternative hypotheses, understanding Type I and Type II errors, performing a statistical test for the population mean
p-value, how to compute it and how to use it
Inferences about μ with σ unknown: the t-distribution and the assumptions required to check in order to use it
How to compare the mean of two populations for independent samples: using pooled variances t-test versus separate variances t-test
How to compare the mean of two populations for paired data
How to compare two population proportions
Using contingency table and the Chi-square test of independence
Understanding concepts related to linear regression models including, least squares method, correlation, inferences about the parameters in the linear regression model

The course the course is taught in Italian so textbooks are in Italian:
- G. Cicchitelli, Statsitica: Principi e Metodi, Pearson Education, 3/Eds
- Sebastiani M. R. (2015) “Esercitazioni di statistica”. Esculapio Editore, 3° edizione.
For English speaking students a textbook is:
Introductory Statistics for Business and Economics by Thomas H. Wonnacott and Ronald J. Wonnacott
John Wiley & Sons Inc; International 2 Revised ed
Notes and handout (in Italian) are available at the web page of the course.

Introduction
1. Hardware and software
2. Data storage and processing
3. Operating system
4. Networking and Internet
5. Algorithms

Word processing

Data sheet

Databases

No text book is required. Materials and useful links will be provided during the classes.

The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

Materials to download on the site

In addition, one of the following texts:
Capaldo P., Reddito, capitale e bilancio di esercizio: una introduzione, Giuffrè, 1998
Onida P .; Economia d’azienda, UTET, 1971
Zanda G, Il bilancio delle società, Lineamenti teorici e modelli di redazione, Giappichelli, 2007

First Part
The theory of Financial Reporting
Introduction
The goal of Financial Reporting
Capital and Income
Traditional Italian Theories on Income and Financial Reporting
Second Part
Introduction to Italian Accounting Standards and Laws on Financial Reporting
Balance Sheet, Income Statement, Cash Flows Statements and the Notes
The objective of general purpose financial reporting: the true and fair view
The exceptions to the application of the laws
The qualitative characteristics of useful financial information
The assets and liabilities measurement:
- Plants and equipment;
- The Depreciation process;
- The Impairment process;
- Intangible Assets;
- Goodwill;
- Interests in parent companies;
- Receivables and payables (expressed in Euro and in foreign currencies);
- Stocks;
- Financial Activities and Financial Derivatives.
Third Part
Financial Reporting for listed public companies.
The International Harmonisation of Accounting Standards
The Conceptual Framework for Financial Reporting

G. ZANDA, Il bilancio delle società, Giappichelli, Torino, 2007 and Italian Civil Code, articles from 2423 to 2429 included.

The course is composed by modules. The first two modules include the following legal categories: sources of law; subjective juridical situations; physical and juridical persons; legal assets, real rights in re propria and in re aliena; fact, act and trade; obligations; contracts in general. The third part focuses on the forms of transfer of familial property, with particular emphasis on the discipline of family law and mortis causa succession.

- M. NUZZO, Introduzione alle scienze giuridiche. Norme - Soggetti - Attività, 3ª ed., Giappichelli, 2009
- F. MACIOCE, L’obbligazione e il contratto, 4ª ed., Giappichelli, 2021
- L. ROSSI CARLEO, E. BELLISARIO, V. CUFFARO, Famiglia e successioni. Le forme di circolazione della ricchezza familiare, 4ª ed., Giappichelli, 2016 (excluded parr. from 6 to 12 of the Third Chapter; the Eighth Chapter and the Tenth Chapter)

To access the teaching material, it is necessary to enroll in Course AA21/22, on the Moodle platform.

The course is composed by modules. The first two modules include the following legal categories: sources of law; subjective juridical situations; physical and juridical persons; legal assets, real rights in re propria and in re aliena; fact, act and trade; obligations; contracts in general. The third part focuses on the forms of transfer of familial property, with particular emphasis on the discipline of family law and mortis causa succession.

- M. NUZZO, Introduzione alle scienze giuridiche. Norme - Soggetti - Attività, 3ª ed., Giappichelli, 2009
- F. MACIOCE, L’obbligazione e il contratto, 4ª ed., Giappichelli, 2021
- L. ROSSI CARLEO, E. BELLISARIO, V. CUFFARO, Famiglia e successioni. Le forme di circolazione della ricchezza familiare, 4ª ed., Giappichelli, 2016 (excluded parr. from 6 to 12 of the Third Chapter; the Eighth Chapter and the Tenth Chapter)

To access the teaching material, it is necessary to enroll in Course AA21/22, on the Moodle platform.

1. PRELIMINARY CONCEPTS Money, time and risks. Present and future value, principal and interest. Contracts, exchange, prices. The risks.

2. FOUNDATIONS OF FINANCIAL CONTRACTS EVALUATION
2.1 EVALUATION IN CERTAINTY CONDITIONS Financial laws in certainty conditions. The exponential law. Annuities and mortgages. Internal rate of return on a financial transaction. Theory of financial equivalence laws.
2.2 FINANCIAL OPERATIONS IN THE MARKET. Value function and market price. The term structure. Duration indices and variability indices. Arbitrage valuations of floating rate notes. Interest Rate Swap. Term structure measurement. Term structure evolution. Introduction to financial options. Basic elements on equity options. Basic elements on traditional life insurance contracts.

David G. Luenberger
Investment Science
Oxford University Press (any edition)

Annamaria Olivieri, Ermanno Pitacco
Introduction to Insurance Mathematics
Springer, 2011

1. PRELIMINARY CONCEPTS Money, time and risks. Present and future value, principal and interest. Contracts, exchange, prices. The risks.

2. FOUNDATIONS OF FINANCIAL CONTRACTS VALUATION

2.1 VALUATION IN CERTAINTY CONDITIONS Financial laws under certainty conditions. The exponential law. Annuities and mortgages. Internal rate of return of a financial transaction. Theory of financial laws.

2.2 FINANCIAL OPERATIONS IN THE MARKET. Value function and market price. The term structure. Duration indices and variability indices. Arbitrage valuation of floating rate notes. Interest Rate Swap. Term structure measurement. Term structure evolution. Introduction to financial options. Basic elements on equity options. Basic elements on traditional life insurance contracts.

David G. Luenberger
Investment Science
Oxford University Press (any edition)

Annamaria Olivieri, Ermanno Pitacco
Introduction to Insurance Mathematics
Springer, 2011

Technique and technology; Technical progress and economy; the evolution of technology. Technological innovation: definition, classification; main theories on technological innovation; Technological innovation and effects in the short, medium and long term. Research and innovation.
Industrial automation: meaning and historical evolution. The map of industrial automation: classification criteria. Market and development of industrial automation
technology and production organization: from the steam engine to the assembly line; from mechanization to lean production through rigid and flexible automation. The integrated system and the automated system.
Relationship between the organization of production processes and organization of work and company: traditional organization; enlarged; systemic; integrated.
Systems of coordination and control of company organization and current trends: from the hierarchical model to the holonic-virtual company.
Production processes: The new needs and the strategic parameters of production. Main kind of production processes: job shop process, batch, line and continuous.
Production cycles: technological, economic and environmental aspects.
Production management: Production plans. Demand forecasts. Project Management. Material management. Production control.
Production management techniques: The push and pull logic. The Just in Time logic and Lean Production. The MRP II system. The new production management models.
Quality: historical evolution; quality management and tools.

Greasley A., (2013), Operations Management, Third Edition, Wiley

The course analyzes the main characteristics of business management and it is divided into didactic modules.
Themes related to enterprises and entrepreneurial aims (The enterprise and its role; The enterprise and its environment )are studied in depth in the first module. Business strategies and business development paths (Business strategy management; Competitive strategies and market analysis models; business development strategies) are analyzed in the second module. In the third module business functions and business operations management, with reference in particular to management techniques and assessment techniques of business efficiency (Production; Finance; Marketing; Management techniques and applications) are studied in depth.

Sciarelli S., (2020) La gestione dell'impresa. Tra teoria e pratica aziendale, CEDAM;
Additional compulsory didactic material will be published on the course web page of the “Dipartimento di Economia Aziendale” website.

The course is divided into the below detailed topics.

1) Elements of business management - The concept of the enterprise system. The relationship between business, environment and market. The definition of corporate social responsibility.
2) The transactional and competitive environment. The functions of the company and the theories of entrepreneurial purposes.
3) The direction of the company - The process of leadership and organizational function. The business planning. The process of HR management and leadership. The directional control. The information system and the knowledge management.
4) The protagonists in the life of the enterprise: the theory of "stakeholder". The stakeholder theory. The decision-making power. The classification of stakeholders.
5) Business strategies (hints) - The strategic management. The competitive strategies.
6) Business development strategies. The dimensional development process. Overall strategy. One-Sector Development. Horizontal development. Vertical integration and transaction cost theory. Production diversification strategies. International expansion strategy
7) The operational management. - Operational management and marketing. The production management. Industrial logistics and procurement management. The management of finance. The innovation management. The HR management.
8) The production process. The production and sales cycle. The function of production (determination of the mix and the quantity of production according to market trends, logistics, plant design (size, technology and support services), production process. Mass production and economies of scale
9) The product innovation process. Stages of the innovative process. The range of innovations. Organizational models for innovation-Financing the innovative process. Innovation Time: Innovative (First Mover) or Imitator (Follower)
10) The programming and management control techniques (hints). - The techniques of programming and control. The techniques for the evaluation of the business efficiency.

SCIARELLI S., La gestione dell'impresa. Tra teoria e pratica aziendale, Cedam (ult.ed.)

The course, articulated in a single module, will cover the following topics:
1. The entrepreneur (of any kind).
2. The rules set forth for the commercial enterprises.
2. Companies and other business organizations.
4. The joint-stock company and the limited partnership by shares.
5. Transformation, merger and spin-off.
6. The co-operative companies, the consortia and the joint-ventures.
7. Entrepreneur’s auxiliaries; the establishment.
8. Debt securities and promissory notes.
9. Bankruptcy (general principles).

L. De Angelis (edited by), Diritto commerciale, Wolters Kluwers/Cedam, last edition.
pages 1-93
pages 125-134
pages 137-709
pages 777-828
pages 887-922


V. Buonocore (conceived by), Manuale di diritto commerciale, Torino, Giappichelli, last edition, 2020:
pages 7-63
pages 103-126
pages 163-180
pages 181-700
pages 985-1044
pages 1045-1074
pages 1150-1164

It’s recommended studying the subject with an updated Civil Code, comprehensive of connected laws.

The course, articulated in a single module, will cover the following topics:
1. The entrepreneur (of any kind).
2. The rules set forth for the commercial enterprises.
2. Companies and other business organizations.
4. The joint-stock company and the limited partnership by shares.
5. Transformation, merger and spin-off.
6. The co-operative companies, the consortia and the joint-ventures.
7. Entrepreneur’s auxiliaries; the establishment.
8. Debt securities and promissory notes.
9. Bankruptcy (general principles).

L. De Angelis (edited by), Diritto commerciale, Wolters Kluwers/Cedam, last edition.
pages 1-93
pages 125-134
pages 137-709
pages 777-828
pages 887-922


V. Buonocore (conceived by), Manuale di diritto commerciale, Torino, Giappichelli, last edition, 2020:
pages 7-63
pages 103-126
pages 163-180
pages 181-700
pages 985-1044
pages 1045-1074
pages 1150-1164

It’s recommended studying the subject with an updated Civil Code, comprehensive of connected laws.

Introduction to marketing management and market orientation, context analysis, consumer behavior, demand segmentation, business to business marketing, competitors analysis, marketing strategy: target, positioning and objectives, corporate strategy, decisions related to the product and service, price, distribution and communication, digital marketing, CRM, brand management and internationalization.

Peter, Donnelly, Pratesi, Marketing, McGraw Hill (most recent edition)

Introduction to marketing management and market orientation, context analysis, consumer behavior, demand segmentation, business to business marketing, competitors analysis, marketing strategy: target, positioning and objectives, corporate strategy, decisions related to the product and service, price, distribution and communication, digital marketing, CRM, brand management and internationalization.

Peter, Donnelly, Pratesi, Marketing, McGraw Hill (most recent edition)

The course focuses on the law relating to:-
- consumer contracts
- unfair contract terms
- unfair commercial practices
- consumer protection remedies
- new digital technologies and consumer rights

Diritti e tutele dei consumatori, a cura di G. Recinto, L. Mezzasoma, S. Cherti, Esi, 2014
Diritto dei consumi, a cura di L. Rossi Carleo, Giappichelli, 2015

Module 1: RAW MATERIALS, DEMATERIALIZATION RESOURCES. INTERNATIONAL EXCHANGE OF GOODS. PRODUCT CLASSIFICATION: EUROPEAN UNION AND CUSTOMS LEGISLATION. DESTINATIONS AND CUSTOMS REGIMES. INTRODUCTION TO THE QUALITY OF GOODS AND ACCREDITATION SYSTEMS
Module 2: FOOD SECTOR: EU FOOD POLICIES. FOOD INDUSTRY: PRODUCTION AND CONSUMPTION IN ITALY. THE AGRI-FOOD CHAIN: TRACEABILITY AND TRACEABILITY OF THE PRODUCT. LABELING: BIRTH AND EVOLUTION OF THE LEGISLATION. QUALITY OF SAFETY IN THE FOOD SECTOR: HACCP. NAME AND PUBLIC BRANDS: TYPICAL LOCAL PRODUCT. PAC AND FISCHER REFORM
Module 3: TEXTILE SECTOR: THE FASHION SYSTEM AND THE ITALIAN TEXTILE SECTOR. HIGH FASHION AND MADE IN ITALY. LABELING OF TEXTILE PAPERS. CERTIFICATIONS DIQUALITY AND MADE IN ITALY. INTERNATIONAL CERTIFICATIONS GOTS AND GRS.
Module 4: ENERGY SECTOR: ECONOMY AND SUSTAINABILITY. OBJECTIVES OF ENVIRONMENTAL DICOMPATIBILITY. ENERGETIC PRODUCTS LABELING. ENVIRONMENTAL DIGESTION SYSTEM (ISO 14001)

Balestrieri F., Marini D. (2007). Commercio Internazionale – Normativa Comunitaria e Procedure Doganali. Franco Angeli, Milano, pag. 93-115, 131-142.
Amodeo G.U., D’Ascenzo F. (2006). Classificazione delle merci e operazioni doganali. Aracne Editrice, Roma, pag. 27-78.
Buffagni, Burchi, Gallio, Tarabella, Varese “Consumatori e imprese: la disciplina delle informazioni sugli alimenti” Giappichelli Editore
Tola “Strategie, metodi e strumenti per lo sviluppo dei territori rurali” Franco Angeli
Capitolo 11 del libro “Management della qualità” di M.F. RenziE L. Cappelli
Del Signore A., Canfora M.Parte III “La qualità e la sicurezza nel settore alimentare” (2010), “La gestione della qualità”, Franco Angeli, Milano.
Dispense ed articoli in aula tratti dale maggiori riviste internazionali del settore.
 

Module 1: RAW MATERIALS, DEMATERIALIZATION RESOURCES. INTERNATIONAL EXCHANGE OF GOODS. PRODUCT CLASSIFICATION: EUROPEAN UNION AND CUSTOMS LEGISLATION. DESTINATIONS AND CUSTOMS REGIMES. INTRODUCTION TO THE QUALITY OF GOODS AND ACCREDITATION SYSTEMS

Module 2: FOOD SECTOR: EU FOOD POLICIES. FOOD INDUSTRY: PRODUCTION AND CONSUMPTION IN ITALY. THE AGRI-FOOD CHAIN: TRACEABILITY AND TRACEABILITY OF THE PRODUCT. LABELING: BIRTH AND EVOLUTION OF THE LEGISLATION. QUALITY OF SAFETY IN THE FOOD SECTOR: HACCP. NAME AND PUBLIC BRANDS: TYPICAL LOCAL PRODUCT. PAC AND FISCHER REFORM.

Module 3: TEXTILE SECTOR: THE FASHION SYSTEM AND THE ITALIAN TEXTILE SECTOR. HIGH FASHION AND MADE IN ITALY. LABELING OF TEXTILE PAPERS. CERTIFICATIONS DIQUALITY AND MADE IN ITALY. INTERNATIONAL CERTIFICATIONS GOTS AND GRS.

Module 4: ENERGY SECTOR: ECONOMY AND SUSTAINABILITY. OBJECTIVES OF ENVIRONMENTAL DICOMPATIBILITY. ENERGETIC PRODUCTS LABELING. ENVIRONMENTAL DIGESTION SYSTEM (ISO 14001)

Balestrieri F., Marini D. (2007). Commercio Internazionale – Normativa Comunitaria e Procedure Doganali. Franco Angeli, Milano, pag. 93-115, 131-142.
Amodeo G.U., D’Ascenzo F. (2006). Classificazione delle merci e operazioni doganali. Aracne Editrice, Roma, pag. 27-78.
Buffagni, Burchi, Gallio, Tarabella, Varese “Consumatori e imprese: la disciplina delle informazioni sugli alimenti” Giappichelli Editore
Tola “Strategie, metodi e strumenti per lo sviluppo dei territori rurali” Franco Angeli
Capitolo 11 del libro “Management della qualità” di M.F. RenziE L. Cappelli
Del Signore A., Canfora M.Parte III “La qualità e la sicurezza nel settore alimentare” (2010), “La gestione della qualità”, Franco Angeli, Milano.
Dispense ed articoli in aula tratti dale maggiori riviste internazionali del settore.