Studying at the University of Verona

A.A. 2021/2022

Academic calendar

Il calendario accademico riporta le scadenze, gli adempimenti e i periodi rilevanti per la componente studentesca, personale docente e personale dell'Università. Sono inoltre indicate le festività e le chiusure ufficiali dell'Ateneo.
L’anno accademico inizia il 1° ottobre e termina il 30 settembre dell'anno successivo.

Academic calendar

Course calendar

The Academic Calendar sets out the degree programme lecture and exam timetables, as well as the relevant university closure dates. .

Definition of lesson periods
Period From To
primo semestre (lauree magistrali) Oct 4, 2021 Dec 17, 2021
secondo semestre (lauree magistrali) Feb 21, 2022 May 13, 2022
Exam sessions
Session From To
sessione invernale Jan 10, 2022 Feb 18, 2022
sessione estiva May 23, 2022 Jul 1, 2022
sessione autunnale Aug 22, 2022 Sep 23, 2022
Degree sessions
Session From To
sessione autunnale (validità a.a. 2020/2021) Dec 6, 2021 Dec 10, 2021
sessione invernale (validità a.a. 2020/2021) Apr 6, 2022 Apr 8, 2022
sessione estiva (validità a.a. 2021/2022) Sep 5, 2022 Sep 6, 2022

Exam calendar

The exam roll calls are centrally administered by the operational unit   Economics Teaching and Student Services Unit
Exam Session Calendar and Roll call enrolment   sistema ESSE3 . If you forget your password to the online services, please contact the technical office in your Faculty or to the service credential recovery .

Exam calendar

Per dubbi o domande Read the answers to the more serious and frequent questions - F.A.Q. Examination enrolment

Academic staff

B C F G M P R S V Z

Beretta Zanoni Andrea

andrea.berettazanoni@univr.it 045 802 8691 (VR) 0444 393931 (VI)

Bertoli Paola

paola.bertoli@univr.it

Bonfanti Angelo

angelo.bonfanti@univr.it 045 802 8292

Cantele Silvia

silvia.cantele@univr.it 045 802 8220 (VR) - 0444 393943 (VI)

Cassia Fabio

fabio.cassia@univr.it 0458028689

Chiaramonte Tomas

tomas.chiaramonte@univr.it

Chiarini Andrea

andrea.chiarini@univr.it 045 802 8223

Cicogna Veronica

veronica.cicogna@univr.it 045 802 8246

Confente Ilenia

ilenia.confente@univr.it 045 802 8174

Florio Cristina

cristina.florio@univr.it 045 802 8296

Goldoni Giovanni

giovanni.goldoni@univr.it 045 802 8792

Mion Giorgio

giorgio.mion@univr.it 045.802 8172

Pilati Andrea

andrea.pilati@univr.it 045 802 8444 (VR) - 0444 393938 (VI)

Rossignoli Cecilia

cecilia.rossignoli@univr.it 045 802 8173

Signori Paola

paola.signori@univr.it 0444 393942 (VI) 045 802 8492 (VR)

Stacchezzini Riccardo

riccardo.stacchezzini@univr.it 045 802 8186

Vernizzi Silvia

silvia.vernizzi@univr.it 045 802 8168 (VR) 0444 393937 (VI)

Zardini Alessandro

alessandro.zardini@univr.it 045 802 8565

Zarri Luca

luca.zarri@univr.it 045 802 8101

Study Plan

The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University. Please select your Study Plan based on your enrolment year.

TeachingsCreditsTAFSSD
1 MODULE BETWEEN THE FOLLOWING
6
C
(SECS-P/13)
1 MODULE BETWEEN THE FOLLOWING
9
B
(SECS-P/07)
1 MODULE BETWEEN THE FOLLOWING
1 MODULE BETWEEN THE FOLLOWING
9
B
(SECS-P/08)
TeachingsCreditsTAFSSD
1 MODULE BETWEEN THE FOLLOWING
1 MODULE BETWEEN THE FOLLOWING
1 MODULE BETWEEN THE FOLLOWING
5
F
(-)
Prova finale
15
E
(-)

1° Anno

TeachingsCreditsTAFSSD
1 MODULE BETWEEN THE FOLLOWING
6
C
(SECS-P/13)
1 MODULE BETWEEN THE FOLLOWING
9
B
(SECS-P/07)
1 MODULE BETWEEN THE FOLLOWING
1 MODULE BETWEEN THE FOLLOWING
9
B
(SECS-P/08)

2° Anno

TeachingsCreditsTAFSSD
1 MODULE BETWEEN THE FOLLOWING
1 MODULE BETWEEN THE FOLLOWING
1 MODULE BETWEEN THE FOLLOWING
5
F
(-)
Prova finale
15
E
(-)
Teachings Credits TAF SSD
Between the years: 1°- 2°

Legend | Type of training activity (TTA)

TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.




SPlacements in companies, public or private institutions and professional associations

Teaching code

4S008086

Coordinatore

Cristina Florio

Credits

9

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Language of instruction

Italian

Period

secondo semestre (lauree magistrali) dal Feb 21, 2022 al May 13, 2022.

Learning outcomes

The general purpose of this course is to develop students’ understanding and capabilities on the subject of business groups as a form of business combination designed to achieve strategic and operating objectives. In particular, at the end of the course, students will get knowledge and understanding of: - The features, purposes, processes and conditions of group creation, as well as the group structure and mechanisms of group governance (governance); - The principles for preparing the consolidated financial statement, i.e. to for representing equity and net income at the group level (reporting); - The logic that guides the assessment of financial performance at the group level, relying on the knowledge of group structures and consolidation accounting previously gained (governance and reporting). At the end of the course, students will be able to: - Interpret the strategic and operating implications of groups’ structure and governance mechanisms; - Apply the methodologies and techniques of consolidation accounting; - Apply the methodologies and techniques for analyzing the financial performance at the group level.

Program

The course program is structured into three parts:
1. Genesis, structure and governance of groups of companies.
1.1. The creation of groups: Purposes and processes – 1.2. Determinants of groups creation – 1.3. Groups classifications – 1.4. Governance structure in groups: The relationship between ownership and direction, and the role of minorities – 1.5. Conflict of interest within groups – 1.6. The transfer price mechanism – 1.7. Firm and group direction.

2. Theory and technique of consolidated financial statement
2.1. Introduction to the consolidated financial statement – 2.2. Integration logic and consolidation methods – 2.3. Regulation: The consolidated financial statement in Italy – 2.4. Scope of consolidation – 2.5. The consolidation process: 2.5.1. Preliminay adjustments – 2.5.2 Genesis and accounting treatment of the consolidation difference – 2.5.3. The adjustment of intragroup transactions – 2.5.4. Non-controlling interests – 2.5.5 Accounting treatment for unconsolidated participations - 2.6 Consolidated financial statement according to the International Financial Reporting Standards (Ias/Ifrs)

3. Analysis and assessment of the group’s performance
3.1. The group informative system – 3.2. Information content of consolidated financial statement and performance analysis at the group level – 3.3. Segment reporting – 3.4. The reconciliation statement – 3.5. Economic equilibrium at the group level – 3.6 Financial equilibrium at the group level: – 3.6.1. Share leverage – 3.6.2 Financial leverage – 3.7. Overall judgement on the group’s performance.

Teaching activities
In order to encourage students’ learning ability, the course adopts an integrated approach that combines theoretical lessons, practical applications, discussion of case studies and analysis of a consolidated financial statement. The course includes also some seminars with representatives of groups of companies.
During the lessons some exam simulations will be made available.
During the whole academic year, individual office hour is offered by the Lecturers (please see the Lecturers' web page for updated office hours). The Lecturers are also available on appointment (please send an e-mail).

Teaching materials
The content of the textbook, of the lessons and the exercises carried out during the course is consistent with the programme. Both the programme and the studying materials are the same for students who attend and students who do not attend the course. Teaching slides, further readings and accounting standards will be available on the e-learning platform (teaching Dashboard).

Bibliografia

Visualizza la bibliografia con Leganto, strumento che il Sistema Bibliotecario mette a disposizione per recuperare i testi in programma d'esame in modo semplice e innovativo.

Examination Methods

Students will be assessed differently according to their status as attending or non-attending students.
Students who attend the course will be assessed through an intermediate and a final exam:
1. The intermediate exam consists in a group-work analyses of the structure, governance, and performance of a group of companies. The intermediate exam consists in the drafting of a report of around 10-15 pages (word or pdf), which is due towards the end of the course and shall be sent by e-mail, and a 3-slide presentation to be discussed in classroom (around 10 minutes per group). The group-work aims at assessing the capability acquired in performing and discussing a meaningful group analysis, both at a technical and an interpretive level. Furthermore, the capabilities will be assessed, both individually and collectively, in making judgments on the group performance, in communicating with the group members and in written and oral communications. The group-work will provide students with maximum 3 points.
2. The final exam consists in an individual written test on the whole program and aims to verify the theoretical and practical knowledge acquired.
The final mark is obtained by the sum of the two partial points.
Students who do not attend the course will be assessed through the written test indicated at point 2. above and described below.
The written test includes three questions (for all students): one exercise on consolidation accounting and two semi-open questions that might be theoretical and/or practical. The test is successful if the mark is at least equal to 18/30 in each one of the three questions. The exam lasts 1 hour and 30 minutes and will provide students with maximum 30/30 points.

The examination method may be subject to changes in case the emergency related with COVID-19 pandemic continues, in accordance with any provisions taken by the Ministry of the University and the University of Verona.

Tipologia di Attività formativa D e F

Nei piani didattici di ciascun Corso di studio è previsto l’obbligo di conseguire un certo numero di crediti formativi mediante attività a scelta (chiamate anche "di tipologia D e F").

Oltre che in insegnamenti previsti nei piani didattici di altri corsi di studio e in certificazioni linguistiche o informatiche secondo quanto specificato nei regolamenti di ciascun corso, tali attività possono consistere anche in iniziative extracurriculari di contenuto vario, quali ad esempio la partecipazione a un seminario o a un ciclo di seminari, la frequenza di laboratori didattici, lo svolgimento di project work, stage aggiuntivo, eccetera.

Come per ogni altra attività a scelta, è necessario che anche queste non costituiscano un duplicato di conoscenze e competenze già acquisite dallo studente.

Quelle elencate in questa pagina sono le iniziative extracurriculari che sono state approvate dal Consiglio della Scuola di Economia e Management e quindi consentono a chi vi partecipa l'acquisizione dei CFU specificati, alle condizioni riportate nelle pagine di dettaglio di ciascuna iniziativa.

Si ricorda in proposito che:
- tutte queste iniziative richiedono, per l'acquisizione dei relativi CFU, il superamento di una prova di verifica delle competenze acquisite, secondo le indicazioni contenute nella sezione "Modalità d'esame" della singola attività;
- lo studente è tenuto a inserire nel proprio piano degli studi l'attività prescelta e a iscriversi all'appello appositamente creato per la verbalizzazione, la cui data viene stabilita dal docente di riferimento e pubblicata nella sezione "Modalità d'esame" della singola attività.

ATTENZIONE: Per essere ammessi a sostenere una qualsiasi attività didattica, inlcuse quelle a scelta, è necessario essere iscritti all'anno di corso in cui essa viene offerta. Si raccomanda, pertanto, ai laureandi delle sessioni di dicembre e aprile di NON svolgere attività extracurriculari del nuovo anno accademico, cui loro non risultano iscritti, essendo tali sessioni di laurea con validità riferita all'anno accademico precedente. Quindi, per attività svolte in un anno accademico cui non si è iscritti, non si potrà dar luogo a riconoscimento di CFU.

Academic year
primo semestre (lauree) From 9/20/21 To 1/14/22
years Teachings TAF Teacher
1° 2° Laboratorio per la sostenibilità nel settore turistico - 2021/2022 D Paola Signori (Coordinatore)
primo semestre (lauree magistrali) From 10/4/21 To 12/17/21
years Teachings TAF Teacher
1° 2° How to enter in a foreign market. Theory and applications - 2021/2022 D Not yet assigned
1° 2° Integrated Financial Planning - 2021/2022 D Riccardo Stacchezzini (Coordinatore)

Career prospects


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Per la comunità studentesca

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