Catalogo dei Corsi di studio

ANTICIPATED RESULTS OF LEARNING.
Acquired knowledges.
The students must know the principles that you/they preside to the operation of the groups of firms and the other forms of cooperation among undertaken. They will also have to know the concept of local and global market and the rules from which they are governed.
Acquired competences.
The students must be endowed with the tools technical scientific that will allow them to understand the strategies and the behaviors of the firms in the realities of market in which they operate. They must know the activities of the national Authorities and European Antitrust. Besides they must be able to analyze, through the data technician bookkeeping commonly to disposition, the social value of the group.

Programme

PROGRAM
ECONOMY OF GROUPS AND INDUSTRIAL AGGREGATIONS (6 CFU)

Part I: The Group and the other forms of cooperation among enterprises:
• The Group as strategic choice: formality of integration and analysis cost/benefits of each.
• The Group formation: acquisitions, mergers, demergers.
• The Group to public control.
• The phenomenon of the Group in the no profit sector.
• The reporting of the results and the unity of management.
• The governance of the Group.
• The alternative to the Group: other forms of cooperation.
• The crisis in the groups and loss of value.

Part II: The market interface of every entrepreneurial reality - The global market and the answers to the challenges that it sets.
• The global market and the answers to the challenges it poses.
• The management of the normative asymmetries of the global market: opportunity and disadvantages.
• The local market as possible managerial choice
• The group and the market crisis: problems and opportunities.

Part III: The antitrust law and its role in the operations of concentration
• The concept of remarkable market
• Anti-competitive policies
• The activity and the role of the Antitrust authority in the community national system.
• The entrepreneurial choices and the guardianship of the competition

Part IV: The Group as generating economic unity of value
• The value of the Group.
• The crisis of the welfare system and the role of firms.
• The ethical ratings.
• The social report.
• The "diffusion of the value" of the Group.
• The "economic-social" capital.

Adopted texts

Bibliography (suggested)
Bianchi C. Strutture Aziendali nel mercato globalizzato, II edizione, Esculapio, Bologna, 2010.
L. 10 ottobre 1990, n. 287 and subsequent amendments and additions.
Bianchi C. (a cura di), IAS/IFRS, US GAAP, Principi contabili nazionali, Normativa codificata: Confronto ed analisi, Esculapio, Bologna, 2006.
Bianchi M.T. Economics and sociability in new tools for integrated welfare, Esculapio, Bologna, 2013.

Bibliography

Bianchi C.: Strutture Aziendali nel mercato globalizzato, II edizione, Esculapio, Bologna, 2010. L. 10 ottobre 1990, n. 287 e successive modificazioni ed integrazioni (in appendice al testo: Strutture aziendali…). Bianchi C. (a cura di), IAS/IFRS, US GAAP, Principi contabili nazionali, Normativa codificata: Confronto ed analisi, Esculapio, Bologna, 2006. Bianchi M.T.: Economicità e socialità nei nuovi strumenti di welfare integrato, Esculapio Bologna, 2013.

Prerequisites

Knowledge on the financial statements, consolidated financial statements, extraordinary transactions, corporate governance.

Frequency modes

Optional

Exam modes

The exam aims to ascertain: the possession of the knowledge related to the principles that govern the functioning of the business group and other forms of cooperation between companies; as well as the concept of local and global market and the rules underlying them, transmitted during the course, as well as the analytical and argumentative skills of the student. The exam is oral and consists of two stages of the interview: the first concerns the knowledge of the group's governance rules, its creation by internal and external lines, the group budget. In this phase the knowledge of the merger, demerger and consolidated financial statements is ascertained. In the case of a positive outcome, the second phase of the interview is reached, which deals with the knowledge of the rules of the market and the new welfare instruments for the determination of social economic capital. The judgment is based on the ability of the student to bring out the acquired knowledge, the ability to link and coordinate between the concepts and the operational reality. In particular, the student must demonstrate that he is able to apply the acquired knowledge and to have achieved a good problem solving ability. To achieve a score of 30/30 cum laude, the student must instead demonstrate that he has acquired excellent knowledge of all the topics covered during the course, being able to link them in a logical and consistent way. The exam lasts approximately 45 minutes between the first and second stages of the interview.

Exam reservation date start	Exam reservation date end	Exam date
24/12/2020	07/01/2021	14/01/2021
14/01/2021	21/01/2021	28/01/2021
08/04/2021	15/04/2021	22/04/2021
27/05/2021	03/06/2021	10/06/2021
17/06/2021	24/06/2021	01/07/2021
26/08/2021	02/09/2021	09/09/2021
07/10/2021	14/10/2021	21/10/2021
28/12/2021	03/01/2022	10/01/2022
17/01/2022	24/01/2022	31/01/2022