To achieve the objectives of the course, the following taxonomy of activities will be used:

       Directed activity (AD): theoretical and practical classes and resolution of exercises and / or practical cases.

       Supervised activity (AS): assistance to tutorials and realization of cases and exercises according to guidelines and predetermined follow-up.

      Individual autonomous activity (AAI): personal study of the student that involves study of the bibliography, readings of expansion and complementarity, research and information search, visit to entities and / or companies, resolution of exercises, ...

       Autonomous group activity (AAG): search for data and study of a topic or case outside the content of the classes sessions of the subject with written exposition.

The evaluation of the subject is based on 5 types of activities:

- Attendance and participation in class (5% of the final grade).

- Realization and presentation of a global consolidation exercise or several partial and short exercises. The exercise or exercises must be done individually. (10% of the final grade).

- A partial test (exam) type test that can include theoretical questions and other more practical content (20% of the final grade).

- A final test (exam) with a consolidation exercise with various eliminations and adjustments for internal and other operations (45% of the final grade).

- The preparation and oral presentation of a monographic work on a subject not included in the syllabus of the subject or on the study of a Consolidated Financial Statements (of a group of companies). It can be done in groups of 3 to 4 people and of a minimum length. (20% of the final grade).

To pass the subject, the different types of evaluation have to be overcome. That is to say, a minimum of 5 must be obtained in the set of the evaluation tests or exams and at least it will be necessary to have obtained a 5 in the partial test or in the final test. The qualification of the activities can be compensated from a grade of 3.5 with the grades obtained in the other activities.

All students are required to perform the evaluation activities. If the student's grade is 5 or higher, the student passes the course and it cannot be subject to further evaluation. If the student grade is less than 3.5, the student will have to repeat the course the following year. Students who have obtained a grade that is equal to or greater than 3.5 and less than 5 can take a second chance exam. The lecturers will decide the type of the second chance exam. When the second exam grade is greater than 5, the final grade will be a PASS with a maximum numerical grade of 5. When the second exam grade is less than 5, the final grade willbe a FAIL with a numerical grade equal to the grade achieved in the course grade (not the second chance exam grade).

A student who does not perform any evaluative task is considered “not evaluable”, therefore, a student who performs a continuous assessment component can no longer be qualified with a \"not evaluable\".

Calendar of evaluation activities

The dates of the evaluation activities (midterm exams, exercises in the classroom, assignments, ...) will be announced well in advance during the semester.

The date of the final exam is scheduled in the assessment calendar of the Faculty.

\"The dates of evaluation activities cannot be modified, unless there is an exceptional and duly justified reason why an evaluation activity cannot be carried out. In this case, the degree coordinator will contact both the teaching staff and the affected student, and a new date will be scheduled within the same academic period to make up for the missed evaluation activity.\" Section 1 of Article 115. Calendar of evaluation activities (Academic Regulations UAB). Students of the Faculty of Economics and Business, who in accordance with the previous paragraph need to change an evaluation activity date must process the request by filling out an Application for exams' reschedulehttps://eformularis.uab.cat/group/deganat_feie/application-for-exams-reschedule

Grade revision process

After all grading activities have ended, students will be informed of the date and way in which the course grades will be published. Students will be also be informed of the procedure, place, date and time of grade revision following University regulations.

Retake Process

\"To be eligible to participate in the retake process, it is required for students to have been previously been evaluated for at least two thirds of the total evaluation activities of the subject.\" Section 3 of Article 112 ter. The recovery (UAB Academic Regulations). Additionally, it is required that the student to have achieved an average grade of the subject between 3.5 and 4.8.

The date of the retake exam will be posted in the calendar of evaluation activities of the Faculty. Students who take this exam and pass, will get a grade of 5 for the subject. If the student does not pass the retake, the grade will remain unchanged, and hence, student will fail the course.

Irregularities in evaluation activities

In spite of other disciplinary measures deemed appropriate, and in accordance with current academic regulations, \"in the case that the student makes any irregularity that could lead to a significant variation in the grade of an evaluation activity, it will be graded with a 0, regardless of the disciplinary process that can be instructed. In case of variousirregularities occur in the evaluation of the same subject, the final grade of this subject will be0\". Section10 of Article 116. Results of the evaluation. (UAB Academic Regulations).

The completion of assessment activities is subject to the provisions set out in this course guide and in the "Policy of the School of Economics and Business on the Detection of Irregularities during Assessment Activities", which regulates the conditions under which assessment tasks are conducted and the procedures applicable in cases where indications of irregularities are detected. Students are encouraged to consult the policy.

This subject does not offer the option for comprehensive evaluation.

Artificial Intelligence

Prohibited use: \"In this course, the use of Artificial Intelligence (AI) technologies is not permitted in any of its phases. Any work that includes AI-generated fragments will be considered a breach of academic dishonesty and may result in a partial or total penalty in the assignment grade, or greater penalties in serious cases.\"