English

The course builds on knowledge obtained in the Financial Accounting modules of Accountancy 1 and 2 to explore some of the more complex and controversial areas of financial reporting. The object is to develop a critical understanding of conceptual issues in financial accounting as well as to enhance technical and analytical skills. The course covers the advanced analysis and interpretation of the annual report, some of the more complex accounting standards not addressed in earlier courses, and current issues in financial reporting. The course broadens students' horizons by examining the regulations, techniques, and debates surrounding topics such as fair value accounting; accounting for financial instruments; revenue recognition; intangible assets, and accounting in specialist sectors. Students are also introduced to accounting for capital reconstruction. 

This class seeks to understand public opinion: how Japanese and Americans think -- about themselves, their politics and the world -- and how those attitudes, collectively expressed, influence electoral and policy outcomes. It is organized into three parts. The first poses four questions about the concept and meaning of “public opinion", examined from Euro-American and Confucian-Japanese perspectives, and looks at theories that seek to explain how the public processes information; arrives at judgments and expresses themselves. The second part examines how public opinion is measured, emphasizing how individuals respond (and do not) to surveys as well as discussing how to critically evaluate poll-related information in the media. The final part examines public opinion on domestic and international affairs, allowing the class to compare Japanese and American self- and other-images: patriotism, nationalism and immigration; postures toward security policy and China; social values and trust; and attitudes toward democracy.

This course teaches the art and craft of screenwriting. Students undertake a thorough investigation of plot structure and develop a sophisticated understanding of character development and theme, as well as consider other screenwriting concepts including subtext, scene design, and cinematic juxtaposition. The practical dimension of the course involve each student each writing a script for an 8-10 minute short film. Through guided writing exercises and in-class viewings, students work through a script development process that guides them from their initial conception to the completion of a fully revised script.

The course provides students with a thorough understanding of core concepts and methods of microeconomics, as a foundation for subsequent study of microeconomics, and as one of the key elements in the professional training of an economist.

This course is part of the Laurea Magistrale degree program and is intended for advanced level students. Enrollment is by permission of the instructor. The course is divided into three parts:

A) The first part (Sociology of Law) is delivered in person. The students survey the main classic and contemporary approaches to the sociology of law: the focus is on the classic integration theories and theories of conflict: in particular, the Durkheimian, Weberian, and Marxist approaches are analyzed.

B) In the middle part, which takes place online, the students explore topics such as: recent theories on moral reasoning, affective primacy, and confirmative thought as keys to understand the human behavior in the digital dimension; aggressivity in the online arena against the individual (e.g. cyberbullying, revenge porn) and against groups (e.g. call out culture, hate speech, and use of memes); polarization and echo chambers.

C) In the last part, which is delivered in person again, the three main conceptions developed in the philosophy of law—namely, natural law theory, legal positivism, and legal realism—are presented, emphasizing their theoretical implications; then, some contemporary trends (such as legal feminism) are introduced and discussed, also in connection with the traditional views.

At the end of the course, students: know the history of legal philosophy thanks to the development, during the course unit, of a thematic analysis centered on fundamental theoretical problems and argumentative patterns designed to resolve those issues also under a perspective approach; know the classical and contemporary theoretical-sociological debate on the function of law, the relationship between social and legal norms, the social nature of the concepts of status and role; are capable to deal with problems of theoretical and legal nature, in a logical manner and by relying on a solid argumentation, and to discuss those problems in an interactive way by efficiently communicating the advantages of multiple their multiple structures and issues.

This course explores key development challenges faced across developing countries and is divided into three sections. The first critically examines some of the major concepts, paradigms, and theories, which have attempted to define what development is, how and why it occurs (or does not), and to whose benefit. The second focuses on some of the key development challenges faced by developing countries: economic (poverty, inequality, unemployment), political (democracy, human rights, role of elites), social (religion, race/ethnicity/caste, urbanization), and natural (climate change, pollution, resource extraction, extermination of species). The final section explores possible remedies to these issues through international cooperation (trade, aid, finance, South-South cooperation), national policies (welfare schemes, laws and regulations), and micro and informal solutions. 
 

Growth and Development builds on concepts and theories presented in some first and second year courses, such as Multidisciplinary Economics and Intermediate Macroeconomics. The course takes a multidisciplinary approach to explore the relationship between growth, poverty, and development. The course starts by reviewing theories of modern economic growth including the Solow and Lewis models. We complement and build on the Intermediate Macroeconomics course, which covers short-run business cycles, by examining long run processes of economic growth and explaining persistent differences in income levels around the world. The primary focus is on developing countries.  Second, the course reviews the measurement of poverty and inequality and their relationship with economic growth. Third, the course discusses the role of trade and institutions in shaping development trajectories. Fourth, problems of human development facing developing countries today, including issues related to demographic transitions, health, and education are analyzed. Fifth, green growth and the necessity of environmental sustainability are analyzed. And lastly, the course concludes with a discussion of the aid effectiveness debate.

This course analyzes the impact of the Covid-19 pandemic on mental health in society. There have been consequences of the pandemic for mental health in the human population. Considering the potential scale of this problem, there is growing need for medicine to integrate knowledge from related subjects, such as psychology, criminology, psychotherapy, and neuroscience, to precisely understand the mechanisms of ill health. This course brings together the discoveries of science with the life stories behind diagnoses to clarify the mechanisms that drive mental health symptoms. In the book, The Myth of Normal, Dr Gabor Maté makes the claim that society is built on a hidden assumption of generational trauma. Trauma disrupts the connection between mind and body. This psychophysiological problem can be diagnosed by doctors as physical and mental health conditions. While diagnostic labels help individuals understand mental health problems to an extent, the individual remains a member of society and its many challenges. Therefore, this course draws upon research taking place at the Wolfson Institute of Population Health to understand resilience in the context of different challenges, such as adolescence, socioeconomic deprivation and war. The course illustrates the mechanisms by which life experiences impact the mind, including the impact of the pandemic on the disconnect between mind and body.

Scotland’s landscape has inspired poets and writers for generations. From the hills covered in purple heather to the glorious light at sunrise, almost every vista is an invitation to the enthusiastic visual journalist. At the same time, the protection of a diverse and sustainable environment has pushed an appreciation of the landscape to the top of the educational agenda. This is a unique module that enables students to appreciate the environment, enjoy the natural beauty of Scotland while learning and developing their skills at landscape photography. Students l learn the practice of landscape photography, but also the theory and principles. Students are provided with all the equipment they need, such as cameras, lenses, and tripods, access to a state of the art editing suite and the support and guidance of top professionals to ensure they return home with valuable new skills and a portfolio to impress and remember.

This course targets at helping students not only understand and master a specific research method, but also enhance the level of maturity of students towards academic research, more specifically the concepts, skills, and confidence required to learn new methods, or the “Data Quotient”. The lectures may cover basic Machine Learning, frontier methods in causal inference, and some Bayesian statistics. The course also aims at helping enrolled students develop research professionalism – the ability to be a good reader, listener, and speaker for the academia.