Identifying Data 2021/22
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 6
Language
Spanish
Teaching method Face-to-face
Prerequisites
Department Economía
Coordinador
Novo Corti, Maria Isabel
 E-mail
isabel.novo.corti@udc.es
Lecturers
Cendán Castillo, María
Nieto Mengotti, Manuel Vicente
Novo Corti, Maria Isabel
Picatoste Novo, José María
 E-mail
maria.cendan.castillo@udc.es
m.nieto1@udc.es
isabel.novo.corti@udc.es
j.pnovo@udc.es
Web
General description Esta materia está dirixida aos estudantes de primeiro curso do Grao en Dereito. Ten a consideración de materia básica porque nela estúdanse conceptos fundamentais de economía e de contabilidade nacional, útiles non só para os estudantes de Dereito como tales, senón tamén como cidadáns que consomen, invisten, reciben subvencións públicas, pagan impostos e adoptan outras moitas decisións en materia económica.
Tendo en conta que a materia é parte fundamental de toda actividade financeira, empresarial, social, xurídica ou política a disciplina resulta necesaria e imprescindible dentro do contexto da titulación.
A materia consta de seis créditos ECTS. Nela, explícanse os conceptos básicos, instrumentos e criterios necesarios para ter un coñecemento xeral sobre as cuestións económicas máis relevantes. O seu desenvolvemento está pensado para alumnos que se inician no estudo da economía e contabilidade nacional, e que necesitan ter unha visión global das mesmas e das diferentes cuestións e problemática que a integran.
Exponse o coñecemento dos principios económicos contables dende un enfoque multidisciplinar e como tal non pretendemos estudar o tema en toda a súa extensión e profundidade, senón simplemente ofrecer ao alumno unha visión panorámica da mesma, como corresponde á idea dun programa ao nivel dunha materia integrada nun grao de Dereito.
Contingency plan 1. Modificacións nos contidos
Non se realizarán cambios

2. Metodoloxías
As sesións maxistrais realizaranse virtualmente, preferentemente a través da plataforma TEAMS, e serán substituidas por videoconferencias, sesións grabadas en TEAMS, Zoom, Youtube ou calquera outra plataforma accesible aos estudantes.
A proba mixta realizarase de forma virtual, preferentemente a través da plataforma Moodle.
A proba obxectiva realizarase de forma virtual, preferentemente a través da plataforma Moodle.

3. Mecanismos de atención personalizada ao alumnado
Os estudantes serán atendidos a través do correo electrónico, plataforma Moodle, Teams ou calquera outra vía que a Univesidade poña a disposición da comunidade universitaria.

4. Modificacións na avaliación
Non se realizarán cambios.
Requisitos para superar a materia:
Obter unha puntuación mínima global do 50% do total das actividades avaliadas.
Asistencia e participación nas actividades que o requiran (aprendizaje servicio, aprendizaje colaborativo)

5. Modificacións da bibliografía ou webgrafía
Non se realizarán cambios. O alumnado ten acceso á documentación dixitalizada a través da biblioteca e da plataforma Moodle.

Study programme competencies
Code Study programme competences
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
Learn the fundamentals of economics, both in microeconomics and macroeconomics, by acquiring knowledge of the main sources of reference in the economy, which will facilitate the student the knowledge of the operation of the economy in a social and global legal context through meaningful learning. Help the understanding of the real functioning of the economy and accounting in a contemporary society. Taking into account, simultaneously, the obligation of all citizens of contributing to try to resolve the collective needs through their own knowledge, and contributing to a better understanding of the nature and problems of those needs. Also, students will become familiar with learning and problem solving, in a critically reflective, and autonomous way. A4
A7
A9
 B1
B5
B6
B7
B8
 C2
C4
C5
C6
C7
C8
Capacities for critical analysis of foreground. Synthesis capacity and ability to practical applications of the theoretical concepts. Ability for spoken and written expression. Ability for teamwork. Using computer techniques to obtain information and treatment of economic problems. A4
A7
A9
A15
 B6
B7
B8
B9
B11
B12
B13
B1
B5
 C3
C4
C5
C7
Ability to work in a team and collaborative working capability A4
A7
 B6
B10
B12
B13
B3
B4
B5
 C3
C6
Value effort, work, personal initiative and entrepreneurial culture B6
B9
B3
B5
 C4
C5
C7

Contents
Topic Sub-topic
INTRODUCTION. ECONOMIC PRINCIPLES 1. Introduction. Basic concepts
2. The main principles of economics
MICROECONOMICS, MARKET & COMPETITION 1. 3. Economic Models: Trade-offs: supply and demand
2. Consumers: the consumer's theory
3. The firm: production and cost theory
4. Competitive markets
5. Imperfect competition: monopoly, monopolistic competition and oligopoly
6. Externalities and Public Goods
MACROECONOMICS AND FINANCE 1. Macroeconomics: a global vision
2. Growth, unemployment, and inflation
3. Aggregate supply and demand
4. Fiscal policy
5. Monetary policy, money, and central banks
6. International trade, globalization and economic crisis

Planning
Methodologies / tests Competencies Ordinary class hours Student’s personal work hours Total hours
Guest lecture / keynote speech B6 B7 B8 B13 B1 B5 C4 C5 30 30 60
Problem solving A4 A15 A4 A7 A9 B9 B10 B6 B7 B8 C5 C7 6 6 12
Workbook A7 A9 C2 C7 0 10 10
ICT practicals B11 B12 B5 C3 C4 C2 C6 C8 0 5 5
Objective test B7 B8 B1 B1 B5 3 0 3
Aprendizaxe servizo B8 B6 B7 B3 B4 B5 C6 C4 C8 5 5 10
Supervised projects A4 A15 A4 A7 B3 C4 C4 C5 5 10 15
Collaborative learning A4 A4 A7 B5 B4 C4 C6 C7 C8 5 10 15
Mixed objective/subjective test B7 B12 B1 B5 1 4 5
 
Personalized attention 15 0 15
 
(*)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 Through this methodology, the goal is that the look for a solution to a specific problem or situation, based on the knowledge previously worked on, which may have more than one solution. This situation will be proposed in the form of the issues or practical questions that students have to answer. It is a complement to the theoretical knowledge acquired through lectures and study. The students will come to a solution applying their academic background in working environments, in which the intervention and personal contribution of the students is the central axis.
Workbook Reading academic or current texts related to the content of the subject will be recommended for students to analyze, interpreting and understanding them based on the tools of economic analysis, which are studied in the matter.
ICT practicals Students will try to apply the use of ICT to learn effectively, through practical activities based on written, audiovisual and any kind of documentation related to the subject, through the use of information technologies and the communications. It is about expanding knowledge and obtaining information to facilitate autonomous learning and critical reasoning. The Moodle platform will be an essential vehicle for the application of this methodology.
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.
It can be done online through the Moodle platform or in person.
Aprendizaxe servizo An educational proposal that combines learning processes and community service in a single well-articulated project where participants learn by working on the real needs of the environment to improve it. In the context of Sustainable Development and the Agenda 2030, students will participate with different entities of the city in order to learn about different socioeconomic problems and unite social commitment with learning knowledge, skills, attitudes, and values.
Supervised projects Autonomous and in-depth study of some of the socio-economic problems detected, based on research work and the consequent foundation in bibliographic sources, under the tutelage of the teacher.
Collaborative learning A teaching-learning methodology that allows dividing the class into small groups, promoting joint work to solve academic tasks in a non-competitive way. The teacher will guide the task solving process either in person or with the support of ICT.
Mixed objective/subjective test It may consist of problem-solving, short questions, essay questions or multiple-choice questions.
This is a part of the continuous evaluation.
It can be done online through the Moodle platform or in person. The teaching staff will indicate the proper mode at its time.

Personalized attention
Methodologies
Problem solving
Workbook
ICT practicals
Aprendizaxe servizo
Supervised projects
Collaborative learning
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.
This attention may be online through the mechanisms provided by the university.

Assessment
Methodologies Competencies Description Qualification
Mixed objective/subjective test B7 B12 B1 B5 The knowledge and abilities shown by the students in the tests proposed by the teaching team will be valued.
 30
Objective test B7 B8 B1 B1 B5 Knowledge acquired throughout the course will be valued. The test may consist of theoretical or practical questions.
It is a part of the continuous evaluation. 		70
 
Assessment comments







The
following observations are made:


A)
EVALUATION REGULATIONS:


1.
Evaluation conditions: It is
prohibited to access the exam room with any device that allows communication
with the outside and/or storage of information, except in the case of online
exams or so indicated by the teaching team.


2.
Student identification: The
student must prove her personality in accordance with current regulations.


B)
TYPES OF RATING:


1.
Qualification of not presented: Corresponds
to the student, when she only participates in evaluation activities weighted
less than 20% on the final qualification, regardless of the
achieved qualification.


2.
Students with recognition of part-time dedication and academic waiver of
attendance exemption:
Students with recognition of part-time dedication, even if they are exempt
from attendance, will be evaluated with the same criteria as full-time
students.


C)
EVALUATION OPPORTUNITIES:


1.
First opportunity: the
evaluation criteria previously indicated in this section will be applied.


2.
Second Opportunity: The
evaluation criteria are the same for all evaluation opportunities. In the
evaluation of the second chance (article 18, section 5, of the Norms of
Evaluation, Review and Claims of Qualifications of Bachelor and Master
Studies) students will have the opportunity to take a final test, consisting
of a quiz. Mixed, equivalent to 100% of the evaluation, in which the students
must demonstrate that they have achieved the competences of the subject.


3. In
Advance call: the conditions of
evaluation of the advanced opportunity (art. 19 of the Norms of Evaluation,
Review and Claims of the Qualifications of the Studies of Degree and Master)
will be specific for this opportunity. This will be evaluated through a mixed
test that will represent 100% of the final grade.


D)
OTHER EVALUATION OBSERVATIONS:


To pass
the subject it will be necessary to achieve a grade of 5 out of 10.


If the
grade of 5 out of 10 is achieved in the continuous assessment (CE) carried
out during the course, it will not be necessary to take the final exams.
Students who do not pass the continuous assessment may take the final exam,
consisting of a mixed test (100% of the total assessment), in which they must
demonstrate that they have acquired the knowledge and skills necessary to
accredit the skills related to the subject.

In case of plagiarism, the corresponding penalties will be applied.


OTHER
RECOMMENDATIONS:


1. The
delivery of the documentary works carried out in this subject:


a. It
will be requested in virtual format and / or computer support

b. It
will be done through Moodle, in digital format without the need to print them



2. The
importance of ethical principles related to sustainability values ??in
personal and professional behavior must be taken into account.


3. Work
will be done to identify and modify prejudices and sexist attitudes and the
environment will be influenced to modify them and promote values ??of respect
and equality.


4.It
will facilitate the full integration of students who, for physical, sensory,
psychological or sociocultural reasons, experience difficulties to an
adequate, equal and profitable access to university life. 

5. The principal of democratic debate will be supported in the class sessions: listening to and respecting all of the diverse opinions concerning the topics addressed, whether they are raised by teachers or students. 

 

Sources of information
Basic Krugman, P & Wells, R. (2004). Economics. Worth Publishers
Krugman, P. Wells, R. & Graddy, K. (2014). Fundamentos de Economía. Reverté

Complementary Picatoste, X. (2019). Análisis Económico del Mercado de Trabajo. INC
Pindyck, R.S. & Rubinfeld, D.L. (2018). Introducción a la Economía: Microeconomía. Pearson. Prentice Hall
Krugman, P., & Wells, R. (2012). Macroecnomics. Worth Publishers.
Blanchard, O., Amighini A. & Giavazzi, F (2012). Macroeconomía. Pearson Education
Krugman, P., & Wells, R. (2007). Macroeconomía: Introducción a la economía. Reverté
Krugman, P., & Wells, R. (2007). Microeconomía: Introducción a la economía. Reverté
Krugman, P., & Wells, R. (2012). Microeconomics. Worth Publishers


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 MOODLE platform, since this platform, together with the face-to-face classes; It 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 Moodle 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.


(*)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.