Identifying Data

2024/25

Subject (*)

Economic and Accounting Concepts of the Firm

Code

612G01005

Study programme

Grao en Dereito

Descriptors

Cycle

Period

Year

Type

Credits

First and Second Cycle

1st four-month period

First

Basic training

Language

Spanish

English

Teaching method

Face-to-face

Prerequisites

Department

Economía

Coordinador

Nieto Mengotti, Manuel Vicente

E-mail

m.nieto1@udc.es

Lecturers

Bruna Quintas, Fernando

Nieto Mengotti, Manuel Vicente

E-mail

f.bruna@udc.es

m.nieto1@udc.es

Web

http://estudos.udc.es/es/subject/612G01V01/612G01005/2023

General description

Esta materia forma parte das materias de formación básica do primeiro curso do Grao en Dereito. Está situado no primeiro cuadrimestre e consta de seis créditos ECTS (6 ECTS).

Considérase unha materia básica porque estuda os conceptos fundamentais da economía e da contabilidade nacional. Estes conceptos son útiles, non só para o estudantado de Dereito como tales, senón tamén para os/as cidadáns que realizan actividades económicas na súa vida diaria (consumir, investir, recibir subvencións públicas, pagar impostos e tomar moitas outras decisións económicas).

Tendo en conta que o coñecemento da materia é parte fundamental de toda actividade económico-financeira, empresarial, social, xurídica ou política, a materia é necesaria e imprescindible no marco do Grao en Dereito.

Detrás ou diante de cada fenómeno social hai un transfundo o una vertente de carácter económica. O enfoque da Economía convencional céntrase nos incentivos económicos a axentes racionais. Aínda que existen outros enfoques, como o da Economía Marxista ou a Institucional, neste curso centrámonos en entender os principios básicos da ciencia económica no referido a incentivos privados a axentes racionais, oferta e demanda, e equilibrio de mercado. Ao tempo, preténdese proporcionar un aparato metodolóxico que axude a razoar en termos económicos, o que inclúe algo de ferramentas gráficas.

Competencies / Study results

Code	Study programme competences / results
A4	Appreciating the interdisciplinary nature of legal problems
A7	Knowing the national and international legal and political structures.
A9	Ability to handle legal sources (legal, jurisprudential and doctrinal).
A15	Ability to negotiate and mediate.
B1	Knowledge in an area of study that is based on general secondary education, and is usually found at a level that, although supported by advanced textbooks, includes also some aspects that involve knowledge from the forefront of his field of study.
B3	Ability to gather and interpret relevant data (usually within their area of study) to make judgments that include a reflection on social, scientific or ethical relevant issues.
B4	Ability to transmit information, ideas, problems and solutions to a specialized and non-specialized public.
B5	Acquisition and assessment of those learning skills necessary to undertake further studies with a high degree of autonomy
B6	Learning to learn.
B7	Effective problem solving.
B8	Critical, logical, and creative thinking.
B9	Working autonomously on own initiative with a lifelong learning approach.
B10	Teamwork and collaboration.
B11	Ethical and social responsibility.
B12	Effective workplace communication and oral and written skills in Spanish, Galician and foreign languages.
B13	Computing and ICT skills.
C3	Using ICT in working contexts and lifelong learning.
C4	Exercising an open, educated, critical, committed, democratic and supportive citizenship for the sake of the common good.
C5	Understanding the importance of entrepreneurial culture and knowing the useful means for enterprising people.
C6	Critically assess the knowledge, technology and information available to solve the problems they face.
C7	Assume as a professional and citizen the importance of lifelong learning.

Learning aims

Learning outcomes	Study programme competences / results
To understand the real functioning of the economy in contemporary society and the interrelationships of the business, labor, financial, social and political spheres in order to achieve a general perception of microeconomic problems in international and globalized environments.	A4 A7 A9 A15	B7 B5	C4 C7
Capacity for synthesis and practical application of theoretical concepts for the treatment and resolution of economic problems in a reflective, critical and autonomous manner. Oral and written expression skills. Ability to work in a team.	A4 A7 A9 A15	B6 B7 B8 B9 B11 B12 B13 B1 B5	C3 C4 C5 C7
Awareness of the obligation of every citizen to contribute with their knowledge to try to solve individual and collective human needs with a better understanding of the nature and problems of the latter. Development of students in making economic decisions throughout their lives taking into account the sustainable economy approach (economic-social-environmental linkages) as a source generating long-term welfare.	A4 A7	B6 B10 B12 B13 B3 B4 B5	C3 C6

Contents

Topic	Sub-topic
MODULE I. INTRODUCTION	Topic 1. Basic economic principles
MODULE II. MICROECONOMICS	Topic 2. The economic agent Topic 3. Externalities and other social interactions. Topic 4. Consumers Topic 5. Sellers Topic 6. Demand, supply, and market competition

Planning

Methodologies / tests	Competencies / Results	Teaching hours (in-person & virtual)	Student’s personal work hours	Total hours
Guest lecture / keynote speech	A4 A7 A9 A15 B6 B7 B8 B13 B1 B5	45	63	108
Problem solving	A15 B9 B10 B11 B12 B3 B4 C3 C4	6	24	30
Objective test	B7 B8 B1 B5 C5 C6 C7	3	0	3

Personalized attention		9	0	9

(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies	Description
Guest lecture / keynote speech	The teaching staff will explain each of the topics of the program, insisting on the fundamental concepts and their relationships. The oral presentation made by the teaching staff may be complemented with the support of audiovisual media and with the posing of some questions addressed to the students, to transmit knowledge and facilitate learning and facilitate participation.
Problem solving	The students will carry out different works on specific topics and practical assumptions recommended by the teacher. The evaluation of these works will assess the ability to compile, synthesize and the contribution that each student can make in terms of style, approach, and procedure according to the teacher's guidance. Additionally, or alternatively, students will practice tests of multiple choice.
Objective test	This methodology consists of a test for learning assessment. It can combine different types of questions: multiple choice, ranking, short answer, discrimination, completion, and/or association questions. It can also be made with just a kind of any of these questions. It may include both theoretical and practical questions or problems. In certain circumstances, it can be done online through the online platform, or in person.

Personalized attention

Methodologies

Objective test

Problem solving

Description

The teaching team will be available to provide personalized attention to students, whenever they require it, for those topics they deem appropriate, concerning the subject's content. Particularly for solving problems, readings, etc.
We may have tutorial sessions at the end of the practical classes, in office, or online, through Teams. Students are kindly requested to ask for an appointment through e-mail, specifying the calendar availability, after considering the office hours of the professor. Please, do not use the chats of Teams or Virtual Campus.

Assessment

Methodologies	Competencies / Results	Description	Qualification
Objective test	B7 B8 B1 B5 C5 C6 C7	Knowledge acquired throughout the course will be valued. The test may consist of theoretical or practical questions.	80
Problem solving	A15 B9 B10 B11 B12 B3 B4 C3 C4	The delivery of the assignments or exercises, and their possible contents, will be assessed according to the teaching staff's instructions.	20

Assessment comments
All aspects related to part-time dedication, attendance exemption, opportunities, plagiarism, or cheating will follow UDC regulations: https://www.udc.es/es/normativa/academica/

Sources of information

Basic	Acemoglu D., Laibson D., List J.A. (2017). Economía. Antoni Bosh Acemoglu D., Laibson D., List J.A. (2020). Economics. Pearson Krugman, P. Wells, R. & Graddy, K. (2022). Fundamentos de Economía (5ª edición). Reverté

Complementary	Bustos Gisbert, A. (2017). Introducción a la Economía. Civitas Pindyck, R.S. & Rubinfeld, D.L. (2018). Introducción a la Economía: Microeconomía. Pearson. Prentice Hall

Recommendations

Subjects that it is recommended to have taken before

Subjects that are recommended to be taken simultaneously

Subjects that continue the syllabus

Other comments

It is recommended to follow regularly the indications and news of the online platform, since this platform, together with the face-to-face classes, constitutes an essential communication system between the teaching team and the students.

Additionally, the next general observations and recommendations are made:

1. The delivery of the outstanding works for this subject will never be printed, and instead of, they should be delivered: 

a. by means of virtual/online procedure
b. through the online platform

2. The ethic principles and values of personal and professional sustainable behaviour should be assumed.
3. Everyone should try to identify and modify sexist pre-judgements trying to avoid them and boosting equalitarian behaviours.
4. The full inclusion of disabled students should be facilitated and promoted. Regardless of the physical, psychologic, sensorial or socio-cultural reasons, discrimination must be avoided for all the university community and helping to achieve equalitarian university environments.

Reminder of the application of equality regulations:

- According to the different regulations applicable to university teaching, the gender perspective must be incorporated in this subject (non-sexist language will be used, the intervention of male and female students in class will be encouraged…).

- Work will be done to identify and modify sexist prejudices and attitudes, and students will be influenced to modify them and promote values of respect and equality.

- Situations of gender discrimination will be detected and actions and measures will be proposed to correct them.

(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.