Optional group:
5-CONSULENZA DIREZIONALE E STRATEGICA-2° ANNO-AFFINI-GIURIDICO- UN INSEGNAMENTO A SCELTA TRA: - (show)
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9
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21201731 -
Banking and Insurance Law
(objectives)
The course is divided into a single educational module concerning the following topics: (i) with regard to banking law, the sources of banking law, the European Banking Union, the banking activity, the supervisory authorities, the various types of banks, the activities of credit disposal, leasing and customer protection; (ii) with regard to insurance law, the insurance company regulation, insurance intermediaries, as well as the specific types of insurance contracts. The aim of the course is to provide students with the necessary tools to understand the current regulatory developments in the banking and insurance sector.
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Derived from
21201731 DIRITTO DELLE BANCHE E DELLE ASSICURAZIONI in Finanza e impresa LM-16 RABITTI MADDALENA
( syllabus)
The course on banking and insurance law is structured with frontal lectures. It aims to provide basic knowledge of financial systems with a particular focus on banks, other financial intermediaries, and insurance, within the perspective of economic law. It will analyze national and European regulations in their essential aspects and with particular attention to the system of sources. Topics of the course include the European banking system, the notion of a bank and banking activities, other financial intermediaries, rules governing banking supervision, and the bank-client relationship (contracts, transparency, consumer credit, ADR). The insurance law module focuses on national and European insurance regulations, analyzing essential rules and principles. The lectures concentrate on insurance companies, the distribution of insurance products, insurance contracts in general, and contracts related to life and non-life insurance (including mixed banking-insurance products).
( reference books)
The reference texts, which will be accompanied by appropriate educational materials provided during the lessons (slides, commercial and informative documents, administrative and jurisprudential measures), are:
BONTEMPI Banking and Financial Law, Giuffré, latest edition.
DONATI and VOLPE PUTZOLU, Insurance Law Manual, Giuffré.
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9
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IUS/05
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60
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-
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-
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-
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Related or supplementary learning activities
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ITA |
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21210471 -
DIRITTO PENALE COMMERCIALE
(objectives)
The course aims to give students appropriate skills to deal with several situations in which criminal proceedings could impact enterprises’ activity. Students will focus on fundamental notions and basic concepts of Criminal law and procedure, especially those ones which are mostly involved in economic activities. The examination of different topics concerning Crimanal law and procedure will be made in the light of some aspects of contemporary happenings, which are deeply changing legal systems and economics: namely the ‘Europeanization’ and/or the ‘internationalization’ of Criminal systems and the increasing digitization of individual, social and economic experiences.
Huge space will be dedicated to managing the so called ‘criminal risk’ in carrying out business activity. Especially, the course will be divided into the following areas of interest:
- Criminal law and Administrative punitive Law concerning Business Activities: the so-called 'dual punitive track' in the light of case law of the European Courts (Court of Justice and European Court of Human Rights).
- General outlines of Corporate criminal liability according to d. lgs. June 8th 2001 no. 231. This part of the course will focus on Compliance models aimed to prevent crimes according to d. lgs. June 8th 2001 no. 231.
- General outlines of Corporate criminal procedure according to d. lgs. June 8th 2001 no. 231. This part of the course will focus on the role of 'person under investigation' or 'defendant' that the company may take on and will deal with organizational repercussions involved in being subject to criminal proceedings, with a view to ensuring in terms of effectiveness the exercise of defendants’ rights.
- The four different perspectives of entrerprises in relation to criminal system, depending on the role of the same enterprise: victim, entity under investigation or defendant, focus of investigation, place in which convicted people on probation could resocialize.
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DI BITONTO MARIA LUCIA ANTONIETTA
( syllabus)
The examination of different topics concerning Criminal law and procedure will be made in the light of some aspects of contemporary happenings, which are deeply changing legal systems and economics: namely the ‘Europeanization’ and/or the ‘internationalization’ of Criminal systems and the increasing digitization of individual, social and economic experiences.
Huge space will be dedicated to managing the so-called ‘criminal risk’ in carrying out business activity. Especially, the course will be divided into the following areas of interest:
- Criminal law and Administrative punitive Law concerning Business Activities: the so-called 'dual punitive track' in the light of case law of the European Courts (Court of Justice and European Court of Human Rights).
- General outlines of Corporate criminal liability according to d. lgs. June 8th 2001 no. 231. This part of the course will focus on Compliance models aimed at preventing crimes according to d. lgs. June 8th 2001 no. 231.
- General outlines of Corporate criminal procedure according to d. lgs. June 8th 2001 no. 231. This part of the course will focus on the role of the 'person under investigation' or 'defendant' that the company may take on and will deal with organizational repercussions involved in being subject to criminal proceedings, with a view to ensuring in terms of effectiveness the exercise of defendants’ rights.
- The four different perspectives of entrerprises in relation to criminal system, depending on the role of the same enterprise: victim, entity under investigation or defendant, focus of investigation, place in which convicted people on probation could resocialize.
( reference books)
Specific English papers or parts of English books will be suggested by professor to not Italian students
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9
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IUS/17
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60
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-
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-
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-
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Related or supplementary learning activities
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ITA |
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21201547 -
TAXATION LAW - ADVANCED COURSE
(objectives)
The course aims to provide students with a thorough preparation on the tax procedure (declarations, controls, assessment, collection and reimbursement) and on the main instruments of protection granted to the taxpayer, in administrative and jurisdictional matters, by the tax system, and in particular: l self-protection, interpellation, assessment with acceptance, tax mediation, the tax process, special proceedings.
The course also aims to provide students with knowledge of the general principles and rules of real estate taxation and international tax law and the tools necessary to assess the impact of taxation on mergers, divisions, transfers of companies and transfers.
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9
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IUS/12
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60
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-
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-
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-
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Related or supplementary learning activities
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ITA |
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Optional group:
6-CONSULENZA DIREZIONALE E STRATEGICA-SCELTA LIBERA - (show)
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9
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21201513 -
FINANCIAL ANALYSIS
(objectives)
To provide theoretical concepts and practical tools for the analysis and evaluation of financial performance and risk of non-financial companies, industries and portfolios. In details, the course aims at developing competences and skills in critical analysis, interpretation and valuation-judgement in the following fields:
economic and financial performance of firms/industries in manufacturing and tertiary sector
financial dynamics and financial needs of non-financial firms
financial solvency, credit risk and cost of debt
risk and return of equity portfolios and mutual funds.
The course contents are applicable in two main areas:
decision making for resources allocation by managers, public decision-makers and financial analysts
fundamental analysis of shares/portfolios for asset management/financial investments.
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9
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SECS-P/09
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60
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-
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-
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-
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Elective activities
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ITA |
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21201517 -
BUSINESS PLANNING
(objectives)
Course will provide participants the
1. Tools to identify/evaluate opportunities and acquire/manage resources
2. Tools to analyze business context and risks
3. Analytical frameworks for understanding competitive/market dynamics
4. Guidelines for developing market-entry strategy
5. Financial tools for estimating economic viability
6. Criteria for making go/no-go decisions to start/approve new ventures
7. Understanding of financial options and frameworks
8. Tools for maximizing marketing opportunities
9. Tools for identifying resource requirements and building capabilities
10.Strategies for achieving/sustaining competitive advantage
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9
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SECS-P/08
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60
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-
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-
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-
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Elective activities
|
ITA |
|
21201731 -
Banking and Insurance Law
(objectives)
The course is divided into a single educational module concerning the following topics: (i) with regard to banking law, the sources of banking law, the European Banking Union, the banking activity, the supervisory authorities, the various types of banks, the activities of credit disposal, leasing and customer protection; (ii) with regard to insurance law, the insurance company regulation, insurance intermediaries, as well as the specific types of insurance contracts. The aim of the course is to provide students with the necessary tools to understand the current regulatory developments in the banking and insurance sector.
-
Derived from
21201731 DIRITTO DELLE BANCHE E DELLE ASSICURAZIONI in Finanza e impresa LM-16 RABITTI MADDALENA
( syllabus)
The course on banking and insurance law is structured with frontal lectures. It aims to provide basic knowledge of financial systems with a particular focus on banks, other financial intermediaries, and insurance, within the perspective of economic law. It will analyze national and European regulations in their essential aspects and with particular attention to the system of sources. Topics of the course include the European banking system, the notion of a bank and banking activities, other financial intermediaries, rules governing banking supervision, and the bank-client relationship (contracts, transparency, consumer credit, ADR). The insurance law module focuses on national and European insurance regulations, analyzing essential rules and principles. The lectures concentrate on insurance companies, the distribution of insurance products, insurance contracts in general, and contracts related to life and non-life insurance (including mixed banking-insurance products).
( reference books)
The reference texts, which will be accompanied by appropriate educational materials provided during the lessons (slides, commercial and informative documents, administrative and jurisprudential measures), are:
BONTEMPI Banking and Financial Law, Giuffré, latest edition.
DONATI and VOLPE PUTZOLU, Insurance Law Manual, Giuffré.
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9
|
IUS/05
|
60
|
-
|
-
|
-
|
Elective activities
|
ITA |
|
21210471 -
DIRITTO PENALE COMMERCIALE
(objectives)
The course aims to give students appropriate skills to deal with several situations in which criminal proceedings could impact enterprises’ activity. Students will focus on fundamental notions and basic concepts of Criminal law and procedure, especially those ones which are mostly involved in economic activities. The examination of different topics concerning Crimanal law and procedure will be made in the light of some aspects of contemporary happenings, which are deeply changing legal systems and economics: namely the ‘Europeanization’ and/or the ‘internationalization’ of Criminal systems and the increasing digitization of individual, social and economic experiences.
Huge space will be dedicated to managing the so called ‘criminal risk’ in carrying out business activity. Especially, the course will be divided into the following areas of interest:
- Criminal law and Administrative punitive Law concerning Business Activities: the so-called 'dual punitive track' in the light of case law of the European Courts (Court of Justice and European Court of Human Rights).
- General outlines of Corporate criminal liability according to d. lgs. June 8th 2001 no. 231. This part of the course will focus on Compliance models aimed to prevent crimes according to d. lgs. June 8th 2001 no. 231.
- General outlines of Corporate criminal procedure according to d. lgs. June 8th 2001 no. 231. This part of the course will focus on the role of 'person under investigation' or 'defendant' that the company may take on and will deal with organizational repercussions involved in being subject to criminal proceedings, with a view to ensuring in terms of effectiveness the exercise of defendants’ rights.
- The four different perspectives of entrerprises in relation to criminal system, depending on the role of the same enterprise: victim, entity under investigation or defendant, focus of investigation, place in which convicted people on probation could resocialize.
-
Derived from
21210471 DIRITTO PENALE COMMERCIALE in Economia Aziendale LM-77 DI BITONTO MARIA LUCIA ANTONIETTA
( syllabus)
The examination of different topics concerning Criminal law and procedure will be made in the light of some aspects of contemporary happenings, which are deeply changing legal systems and economics: namely the ‘Europeanization’ and/or the ‘internationalization’ of Criminal systems and the increasing digitization of individual, social and economic experiences.
Huge space will be dedicated to managing the so-called ‘criminal risk’ in carrying out business activity. Especially, the course will be divided into the following areas of interest:
- Criminal law and Administrative punitive Law concerning Business Activities: the so-called 'dual punitive track' in the light of case law of the European Courts (Court of Justice and European Court of Human Rights).
- General outlines of Corporate criminal liability according to d. lgs. June 8th 2001 no. 231. This part of the course will focus on Compliance models aimed at preventing crimes according to d. lgs. June 8th 2001 no. 231.
- General outlines of Corporate criminal procedure according to d. lgs. June 8th 2001 no. 231. This part of the course will focus on the role of the 'person under investigation' or 'defendant' that the company may take on and will deal with organizational repercussions involved in being subject to criminal proceedings, with a view to ensuring in terms of effectiveness the exercise of defendants’ rights.
- The four different perspectives of entrerprises in relation to criminal system, depending on the role of the same enterprise: victim, entity under investigation or defendant, focus of investigation, place in which convicted people on probation could resocialize.
( reference books)
Specific English papers or parts of English books will be suggested by professor to not Italian students
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9
|
IUS/17
|
60
|
-
|
-
|
-
|
Elective activities
|
ITA |
|
21201547 -
TAXATION LAW - ADVANCED COURSE
(objectives)
The course aims to provide students with a thorough preparation on the tax procedure (declarations, controls, assessment, collection and reimbursement) and on the main instruments of protection granted to the taxpayer, in administrative and jurisdictional matters, by the tax system, and in particular: l self-protection, interpellation, assessment with acceptance, tax mediation, the tax process, special proceedings.
The course also aims to provide students with knowledge of the general principles and rules of real estate taxation and international tax law and the tools necessary to assess the impact of taxation on mergers, divisions, transfers of companies and transfers.
|
9
|
IUS/12
|
60
|
-
|
-
|
-
|
Elective activities
|
ITA |
|
21210156 -
PLANNING AND CONTROL
(objectives)
In line with the educating objectives of the Master Degree Course in Business Economics, the course of Planning and Control deals with the study of the main tools and methods applied in the decision-making process for planning and control in business enterprises.
Therefore, the course aims to encourage students to develop managerial skills and competences on the mechanisms and techniques that oversee the various characteristics of the strategic planning, operational programming and management control functions in companies.
At the end of the lessons, the student will have acquired a theoretical framework and an appropriate application capacity of the overall process of setting strategic and operational goals, and monitoring performance, also understanding and assessing managerial issues.
-
Derived from
21210156 PROGRAMMAZIONE E CONTROLLO DI GESTIONE in Economia Aziendale LM-77 BIONDI LUCIA
( syllabus)
Planning and managerial control (English version):
- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
( reference books)
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)
Teaching materials on Teams
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9
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SECS-P/07
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60
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-
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-
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-
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Elective activities
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ITA |
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21210470 -
TECNICA E PRATICA PROFESSIONALE
(objectives)
The course provides an overview of the fundamental economic-business aspects of corporate restructuring and reorganization processes, both when these processes originate from within corporate structures and when they are imposed by the economic and legal system in which they operate.
-
Derived from
21210470 TECNICA E PRATICA PROFESSIONALE in Economia Aziendale LM-77 ONESTI TIZIANO, DELLO STROLOGO ALBERTO
( syllabus)
a) Corporate advisor in support of civil, criminal and administrative litigation (forensic accounting):
(i) Corporate civil litigation: liability actions and estimation of damages; the fairness of the financial statements and ascertaining the "inappropriate" purposes of the accounting policies followed by the company (areas of the financial statements with greater technical discretion: goodwill, other intangible assets, the amortisation process, write-downs and contingent liabilities, voluntary revaluations, deferred taxation, shareholders' loans, purchases of goods and services from shareholders, errors in previous years). Examination of some civil litigation cases;
(ii) Corporate criminal litigation: misappropriation and simple and fraudulent bankruptcy. Examination of some criminal litigation cases;
(iii) Administrative litigation: antitrust proceedings; applications for suspension for serious and irreparable damage. Examination of some cases of administrative litigation.
(b) Corporate counsel in corporate management operations: ordinary and extraordinary:
Ordinary management:
(i) in corporate taxation (referral);
(ii) in accounting (referral);
(iii) in corporate compliance (referral);
(iv) in the accounting of special ordinary operations: financial statement pareristics (referral);
v) in the provision of advanced services as outsourcer (risk management, internal audit, external corporate audit) referral
Extraordinary management (main strategic, statutory, accounting and tax aspects):
(i) the sale of a business;
(ii) the contribution;
(iii) the merger;
(iv) the demerger;
(v) the business combination in the IAS/IFRS model;
(vi) the transformation;
(vii) ordinary liquidation;
c) The corporate advisor in support of corporate crisis and reorganisation situations: the instruments of corporate restructuring, judicial and extrajudicial. The role of advisor and certifier in corporate crisis.
i) The business crisis: from decline to insolvency;
ii) How to intercept and/or avoid the crisis: in-depth study on the appropriate organisational, administrative and accounting structures;
iii) Introduction to crisis regulation tools;
iv) The negotiated settlement of the business crisis: the practical test, the check list, the role of the entrepreneur and the role of the Expert;
(v) The simplified arrangement;
vi) The Agreements in execution of certified recovery plans: main features, the role of the business advisors, the content of the Plan, the role of the professional Attestor and the related judgments of truthfulness and feasibility, the sensitivity analysis;
vii) Debt Restructuring Agreements: main features, the role of the corporate advisors, the content of the Plan, the role of the professional Certifier and the related truthfulness and feasibility judgments;
(viii) Extended and Facilitated Restructuring Agreements;
(ix) The institution of the tax and social security credit settlement: main features and the role of the professional;
x) The liquidation and continuity composition with creditors: main features, the role of the business advisors, the content of the Plan, the role of the professional attesting officer and the related truthfulness and feasibility judgments, the role of the professional in case of request for predeductibility of new financing and payment of strategic creditors, the role of the professional in case of non full payment of privileged creditors.
(d) Special part: special cases of company valuation.
( reference books)
During the course, professors will provide bibliographical indications and additional support material via the course's Teams platform (access to the platform may require prior registration via moodle).
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9
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SECS-P/07
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60
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-
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-
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-
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Elective activities
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ITA |
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21210168 -
BUSINESS VALUATION
(objectives)
The lessons provide an overview of the prevailing techniques, used to estimate the value of a company.
The first part is focused on the different valuation methods: framed by financial theorists or exploited by valuation practitioners.
The second part studies in deep different hypothesis of firm or intangible assets valuation.
The third part is taught in English; its goal is to point out how to value a company (applying the previously studied techniques) in an international environment.
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Università Roma Tre