Ateneo - UPO

Understanding of the main technical and operational tools for business crisis professionals for monitoring and managing business crises.

Cndcec, Principi di comportamento dell’esperto, 2025
Cndcec, Principi di redazione dei piani di risanamento, 2024
Cndcec, Principi di attestazione dei piani di risanamento, 2022
CCII e Decreto dirigenziale (updated)
A cura di A. Panizza, Adeguati assetti organizzativi, amministrativi, contabili per prevenire la crisi d’impresa, IPSOA, u.e.
Slides

Introduce the legislative, technical and professional curriculum that allows students to understand the state of the art in legislation concerning corporate crises and the professional technicalities involved in resolving them.

There are no mandatory prerequisites.
It is recommended that students have already taken courses in Business Economics, Accounting, and Financial Statement Analysis.

Lectures. Case studies. Testimonials.
Extra-curricular activities consist of studying the lessons indicated in the course syllabus and preparing group projects that will be presented in class and specifically assessed, which will contribute to the final mark for attending students, as specified below.
Lecturers will be available to students on a weekly basis, by appointment. It will also be possible to contact the lecturer at the end of the lessons, and by email at: lorenzo.gelmini@uniupo.it
Students with disabilities or Specific Learning Disorders (SLD) or Special Educational Needs (SEN) may request specific services and tools dedicated to them by contacting the Career Development and Coordination and Student Services Staff and consulting the dedicated page on the University website: https://uniupo.it/it/servizi/servizi-studentidisabili-e-dsa Once they have contacted the University Staff, students with disabilities, SLDs or SEN can contact the course lecturer to discuss the exam procedures and teaching aspects.

ATTENDING STUDENTS
The assessment of attending students includes the following for each of the two modules:
1. group work;
2. a final written exam (which may become oral if there are fewer than five students enrolled);
3. the possibility of obtaining 1 additional point by actively attending all the testimonials and case studies on the programme.

Students who participate in group work are considered attending students.
The final assessment for each module is structured as follows:
- Group work: 50% weighting
- Final written exam: 50% weighting
Total weighting 100%

With reference to each of the two modules, 1 point will be added to the mark obtained, if achieved, for active attendance at the testimonials and case studies.

The group work consists of two assignments related to the in-depth study of specific topics that will be indicated by the lecturers. The work will be presented in class and assessed at the end of the presentation.
The groups will be formed by the students; the number of members in each group will be determined by the lecturer in the first
lesson based on the number of students enrolled in the course. The output of each group work will consist of a PowerPoint presentation of a maximum of 25 slides.
If a student attending the course fails the final exam, they may retake it in subsequent exam sessions.
However, the group work mark and the additional mark will only remain valid until September 2026. From October 2024, the
assessment of group work and any additional marks will no longer be valid and all students will be considered non-attending.

NON-ATTENDING STUDENTS
The assessment consists of a written exam graded out of 30 on all the material provided by the lecturer and on the compulsory reference texts.
Students who do NOT carry out group work are considered non-attending.
ERASMUS STUDENTS
Erasmus students are invited to contact the lecturer by email.
RULES FOR REGISTERING THE GRADE
Please note that this course - consisting of two modules worth 2 and 4 credits respectively - is an integral part of a broader course covering both turnaround management (covered here) and appropriate corporate governance (see the relevant syllabus - lecturers Accettura/Riva) for a total of 12 credits.
The grade obtained must therefore be weighted together with the grade obtained for the corporate governance part in order to be recorded.
Registration is therefore only possible after obtaining a positive assessment in all four modules that make up the course (2 for Business Crisis + 2 for Corporate Governance) and by registering for the appropriate examination session.

FIRST MODULE (Prof. Patrizia Riva)
1. The concept of early warning and signs of crisis according to the CCII
2. The checklist and the Recovery Test
3. Negotiated settlement of the crisis
4. The role of the expert facilitator. The principles of conduct of the CNDCEC expert.
5. Governance in crisis and turnaround
6. Case studies

SECOND MODULE (Prof. Lorenzo Gelmini)
1. Drafting the plan
2. Certification of the plan
3. The approval process in crisis regulation instruments
4. Tax and social security settlement
5. Tax issues for debtors, shareholders and creditors
6. Business lease and sale of assets
7. Shares
8. Case studies and testimonials

1) Knowledge and understanding. Students acquire learning and understanding skills in the field of corporate crisis.
2) Ability to apply knowledge and understanding. Students are able to critically apply the knowledge they have learned and, in particular, acquire the ability to use the models studied.
3) Independent judgement. Students develop the ability to critically evaluate problems and acquire the ability to orient themselves in the subject.
4) Communication skills. The student acquires the ability to understand and address issues related to the world of business and society, as well as to adequately represent the knowledge learned using appropriate technical language.
5) Learning skills. The student acquires the ability to explore the topics covered during the course in greater depth.