READING LIST |
Savioli G., I principi contabili internazionali, Giuffrè, 2008
AA.VV (a cura di L. Rinaldi), Il bilancio consolidato, Il Sole24ore, Milano, edizione 2009.
Further advisable reading lists
Balduzzi S., Nasole A, SottI F, Bilanci Ias/Ifrs. Casi di best practise e analisi delle richieste informative, Il Sole24ore, Milano, 2008
Rinaldi L., Il bilancio consolidato. Teorie di gruppo e assestamento delle partecipazioni, Giuffrè, Milano, 1990.
Rinaldi L., L’analisi del bilancio consolidato. Aspetti critici dell’apprezzamento dell’economicità di gruppo tramite la lettura, l’analisi e l’interpretazione del bilancio consolidato, Giuffrè, Milano, 1999.
AA.VV (a cura di L. Rinaldi), L’applicazione degli Ias/ifrs, Analisi della trasparenza nei bilanci consolidati delle società quotate, Il Sole24ore, Milano, 2009.
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ASSESSMENT |
Oral Examination
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PROBABILITA’ E PROCESSI STOCASTICI
PROBABILITY AND STOCHASTIC PROCESSES
6 e 9 ECTS
LECTURERS
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Pietro Rigo (1st part)
Matteo Ruggiero (2nd part)
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E-MAIL
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prigo@eco.unipv.it; matteo.ruggiero@unipv.it
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6 ECTS
COURSE PROGRAM
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Notion of event, various definitions of probability, probability spaces.
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Bayes’ Theorem, indipendence, Borel-Cantelli lemma.
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Probability measures on the reals; distribution functions; discrete, singular continuous and absolutely continuous laws; listing of some relevant laws.
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Probability measures on R^n.
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Random variables and their distributions, trasformation of random variables.
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Moments.
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Conditional distributions.
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Convergence (almost sure, in probability, in L_p, in distribution), strong law of large numbers, central limit theorem.
EDUCATIONAL AIM
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The course aims at providing the basic notions of probability which are necessary for approaching other disciplines such as mathematical finance, quantitative economics, econometrics, advanced statistical courses.
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READING LIST |
Dall’Aglio G., Calcolo delle probabilità, Zanichelli.
Letta G., Probabilità elementare, Zanichelli.
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9 ECTS
COURSE PROGRAM
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Probability
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Notion of event, various definitions of probability, probability spaces.
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Bayes’ Theorem, indipendence, Borel-Cantelli lemma.
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Probability measures on the reals; distribution functions; discrete, singular continuous and absolutely continuous laws; listing of some relevant laws.
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Probability measures on R^n.
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Random variables and their distributions, trasformation of random variables.
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Moments.
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Conditional distributions.
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Convergence (almost sure, in probability, in L_p, in distribution), strong law of large numbers, central limit theorem.
Stochastic Processes
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Introduction: definition of random process, sample paths, finite-dimensional distributions, Kolmogorov existence theorem.
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Taxonomy of forms of dependence for sequences of random variables.
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Markov chains: definition and properties, Chapman-Kolmogorov equation. Examples. Classification of the states. Stationary distributions. Reversibility. Basic elements on Markov Chain Monte Carlo models.
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Poisson process: definition, law of the increments, law of sojourn times, finite-dimensional distributions.
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Discrete time martingales: definition and properties. Examples. Martingale convergence theorem. Stopping times.
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Diffusion processes: brownian motion and its properties, brownian motion with drift and diffusion. Variation of brownian motion. Problems due to Riemann-Stieltjes integrability. Brownian motion as limit of a random walk.
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EDUCATIONAL AIM
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The course aims at: (i) providing the basic notions of probability which are necessary for approaching other disciplines such as mathematical finance, quantitative economics, econometrics, advanced statistical courses; (ii) introducing classes of stochastic processes which are commonly used in applications. Relevant examples will be treated in detail.
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READING LIST
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Dall’Aglio G., Calcolo delle probabilità, Zanichelli.
Letta G., Probabilità elementare, Zanichelli.
Grimmett G.R. and Stirzaker D.R., Probability and random processes, Oxford University Press.
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ASSESSMENT
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Oral examination
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PROBABILITÁ,STATISTICA E INDUZIONE
PROBABILITY, STATISTIC AND INDUCTION
Course activated by Collegio Ghislieri
3 ECTS
FIRST
LECTURER
Eugenio Regazzini
EDUCATIONAL AIM
The objective of the course is to analyse the relation beetwen probability, statistic and inductions from the point of view of bayes and frequentist model..Explains like just the first can give a good rispose to the problem of the induction.
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COURSE PROGRAM, READING LIST AND ASSESSMENT
The program is available on: www.collegioghislieri.it
PROCESSI ORGANIZZATIVI E COMPLIANCE AZIENDALE
ORGANIZATIVE PROCESS AND CORPORATE COMPLIANCE
6 e 9 ECTS
SECOND
LECTURER
Pietro Previtali
E-MAIL
pietro.previtali@unipv.it
9 ECTS
EDUCATIONAL AIM
The goal of this intensive, focused course is to provide students with a practical and effective set of skills, techniques and methods for identifying, mapping, measuring, objectively analyzing and improving business processes and practices within enterprise and across enterprise boundaries with customers, suppliers and business partners. This course comprises best practices, supporting techniques and practical knowledge gleaned from the experience of numerous real-world projects. It includes practical application of mapping, analysis, and improvement techniques followed by carefully crafted exercises and case studies designed to reinforce the techniques and enhance student’s skills.
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COURSE PROGRAM
This course is about effecting radical change to business processes through the application of technology solutions. There's a strong element of creative thinking involved, exploiting the breakthrough potential of technology to bring about dramatic refocusing of business strategy. Improvements arising from business process reengineering may affect the whole enterprise. The course will also provide support for those delegates whose change initiatives are less ambitious, giving techniques for process simplification and process improvement to target both tactical and operational areas.
One of the primary features of BPR is that it takes a fresh look at everything a company does, and works to stimulate significant change in how a business operates. Processes that were first put in place 20 years ago, in the age of paperwork, can be updated to incorporate today's global data access technology. For this reason, business process reengineering is typically accompanied by the development of new internal technology systems. Thus, general knowledge of the state of the technology market can be very helpful when undertaking BPR and it is not unusual for technology professionals to often find themselves on BPR teams.
A technical background is not assumed for this course. However, an awareness of technical issues is helpful, especially when discussing technology innovation and the effect of these on reengineering. Knowledge of business operations and business practice is also helpful.
A variety of learning modes will be used throughout the course, including lecture and discussions, experiential exercises, oral and written presentations, and case analyses.
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READING LIST
Hammer, M., & Champy, J. (1993). Reengineering the corporation: A manifesto for business revolution. New York: HarperBusiness
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ASSESSMENT:
6 ECTS
EDUCATIONAL AIM
The goal of this intensive, focused course is to provide students with a practical and effective set of skills, techniques and methods for identifying, mapping, measuring, objectively analyzing and improving business processes and practices within enterprise and across enterprise boundaries with customers, suppliers and business partners. This course comprises best practices, supporting techniques and practical knowledge gleaned from the experience of numerous real-world projects. It includes practical application of mapping, analysis, and improvement techniques followed by carefully crafted exercises and case studies designed to reinforce the techniques and enhance student’s skills.
COURSE PROGRAM
This course is about effecting radical change to business processes through the application of technology solutions. There's a strong element of creative thinking involved, exploiting the breakthrough potential of technology to bring about dramatic refocusing of business strategy. Improvements arising from business process reengineering may affect the whole enterprise. The course will also provide support for those delegates whose change initiatives are less ambitious, giving techniques for process simplification and process improvement to target both tactical and operational areas.
One of the primary features of BPR is that it takes a fresh look at everything a company does, and works to stimulate significant change in how a business operates. Processes that were first put in place 20 years ago, in the age of paperwork, can be updated to incorporate today's global data access technology. For this reason, business process reengineering is typically accompanied by the development of new internal technology systems. Thus, general knowledge of the state of the technology market can be very helpful when undertaking BPR and it is not unusual for technology professionals to often find themselves on BPR teams.
A technical background is not assumed for this course. However, an awareness of technical issues is helpful, especially when discussing technology innovation and the effect of these on reengineering. Knowledge of business operations and business practice is also helpful.
A variety of learning modes will be used throughout the course, including lecture and discussions, experiential exercises, oral and written presentations, and case analyses.
READING LIST
Hammer, M., & Champy, J. (1993). Reengineering the corporation: A manifesto for business revolution. New York: HarperBusiness
ASSESSMENT:
Written examination
PROGRAMMAZIONE DINAMICA, CONTROLLO OTTIMO E APPLICAZIONI ECONOMICHE
DYNAMIC PROGRAMATION, OPTIMAL CONTROL AND ECONOMIC APPLICATIONS
Course activated by Collegio Borromeo
3 ECTS
FIRST
LECTURER:
DeMichelis Stefano
EDUCATIONAL AIM
The objective of the course is to provide the basic tools of the optimal control theory and their application in the fields of economy, engineering, and research, trough real cases and models
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COURSE PROGRAM, READING LIST AND ASSESSMENT
The program is available on: www.collegioborromeo.it
PROGRESSO UMANO E SVILUPPO SOSTENIBILE
HUMAN PROGRESS AND SUSTAINABLE DEVELOPMENT
Course activated by Collegio S.Caterina
6 ECTS
LEVEL
Graduate
YEAR
FIRST
SEMESTER
FIRST
LECTURER
Gianni Vaggi
EDUCATIONAL AIM
The course aims to present the problems of the sustainable development from a multidisciplinary point of view . Real cases will be analysed from a perspective of integrated management of resources and human resources.
COURSE PROGRAM, READING LIST AND ASSESSMENT
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The program is available on: www.santacaterina.unipv.it
REVISIONE AZIENDALE
AUDITING
9 ECTS
LECTURER
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Schiavi Pierangelo
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COURSE PROGRAM
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Legal and Regulatory Framework
Basic principles and essential audit procedures
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Types of engagements
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Auditor’s responsibilities
Code of Ethics for professional accountants
Auditor’s independence
Planning
The audit process
Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement (case study)
Assessment of Client Risk and Client Acceptance
Audit Evidence and Audit procedures
Risk Assessment
Auditing procedures related to the following areas:
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Property, Plan and Equipment
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Inventory
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Sales
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Cash and Bank
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Purchase
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Statement of Comprehensive income
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fair value
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going concern
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Statutory books
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Related Parties
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Audit conclusions and Reporting
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Communication of Audit Matters with those charged wth Governance
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The Auditor’s Report
Special Engagements
Case study
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EDUCATIONAL AIM
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The course provides students with an overview on Auditing, with particular emphasis on the professional and regulatory framework. It examines basic principles and essential procedures of auditing activity, the audit approach for Financial Statement and cycles. The course also includes case studies.
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