THE COOPERATIVES BETWEEN ECONOMY AND LAW (Basic and Advanced)
Learning outcomes of the course unit
a. Knowledge and understanding: the student will acquire the basic knowledge related to the interpretative models used to evaluate, with reference to cooperative societies, the main internal problems and relations with the environment.
b. Ability to apply knowledge and understanding: the student will be able to interpret and apply the most widespread governance models of cooperative societies. Furthermore, the student will be able to evaluate the management characteristics of the cooperatives and how they are different
compared to other companies.
c. Making judgments: the student will be able to profitably face the interpretative logics of the dynamics of the cooperative societies, also through the acquisition of a suitable interpretative model for the continuation of the studies.
d. Communication skills: at the end of the course the student will have acquired the ability to analyze problems (attitudes to problem solving), relational skills and ability to express in written and oral form effectively, with an appropriate language to discuss the topics covered in
course with the various interlocutors.
e. Learning skills: the student will learn through a correct approach to individual study and the guided development of classroom examples.
Course contents summary
The course explores the legal, accounting and fiscal characteristics of the companies
cooperatives. In particular, the course is divided into four parts.
The first part is divided into the following topics:
1) Definition of cooperative and introduction of the concept of
integenerationality of the cooperative
2) Classification of cooperatives
3) Management aspects of cooperatives
4) The cooperative movement in Italy
5) Cooperation today
The second part is divided into the following topics:
1) General legal framework of cooperatives
2) Mutuality. Patrimonial indivisibility. Mutual funds and
3) Constitution and statutory models
4) Cooperator members
5) Governance, corporate bodies and administrative supervision
6) The forms of financing
The third part is divided into the following topics:
1) The accounting peculiarities of the cooperatives
2) The rebates and the destination of the profit
3) The financial statements
3.1) the purpose of the cooperative budget
3.2) drafting principles
3.3) the content of the financial statements
3.4) operating losses
3.5) the explanatory notes and the management report
4) Budget analysis in cooperatives
The fourth part is divided into the following topics:
1) The fiscal peculiarities of the cooperatives
2) IRES fiscal discipline
3) IRAP fiscal discipline
4) Special regimes
AA.VV., L'impresa cooperativa tra economia e diritto, Giappichelli, ed.
2020, chapters I, II, III e IV
Acquisition of knowledge: lectures.
Acquisition of the ability to apply knowledge: examples and exercises.
Acquisition of judgment: specialist contributions and classroom
Acquisition of learning skills: development of case studies in the
Acquisition of technical language: the meaning of commonly used terms
is explained, and classroom discussions aim to encourage the correct use
Assessment methods and criteria
The verification of learning abilities will be carried out with a written
exam, composed by two questions and one exercise.
The questions concern the whole program carried out during the lessons.
a. Knowledge and comprehension skills will be ascertained through the
broad questions that intend to evaluate the knowledge of the subjects
and the student's ability to make connections between them; the
short questions cover a wider range of contents and are aimed at testing
the knowledge of all the topics covered by the program. b. Ability to
apply knowledge and understanding, c. Autonomy of judgment, e. Learning skills will be assessed through open questions formulated so
asto require the student to make connections between the topics. d.
Communication skills will be ascertained by means of open questions for
which appropriate language is required and through specific (short)
questions intended to verify the correct understanding and the
appropriate use of the terminology used. The exercise will cover the
accounting characteristics of cooperative companies.
The honors will be awarded to
particularly deserving students who, in addition to having obtained a full
assessment in the performance of the test, have overall demonstrated an
appreciable systematic knowledge of the topic, an excellent ability to
apply the acquired knowledge to the specific problem in question, a
significant autonomy of judgment, as well as particular care in the formal
drafting of the paper.
The use of a calculator is permitted during the exam; no other electronic
device or support material is allowed. The results of the exams will be
communicated via the Esse3 platform.
Any further information will be provided at the beginning of the course on
the Elly platform.