The methodology  will be based in a combination of three types of activities:

- Activity directed: theoretical classes and practical classes  and of resolution of problems

- Activity supervised:  realisation of tutorial and the realisation of exercises.

- Autonomous activity that divides  in two parts:

a) Personal study (readings, research of information, etc.). Also it includes  the realisation of exercises and additional cases.

b) Autonomous activity in group devoted to the research  and prepare  a written  report

Tutorial program could be in seminary or on line.

The estimation and follow-up of the students will take into 5 components as the following:

- Delivery of exercises and practical cases that the teacher will go indicating for the practical of the subjects: 5% of the note (work in group of 2 people)

- Delivery and presentation of a report (written report) accounting and tax of a company based in the tax information contained in financial report of the annual accounts: 15% of the note (work in group of two people)

- Partial test (NO LIBERATORY), based in the first part of the program. 20% of the note.

- Final exam. 50% of the note.

- Individual case: 10% of the note

To do average has to get a minimum note of 5 points in all of the activities (except in the partial test). If a student does not realise or does not surpass the written report, the individual case and the practical cases will not pass the subject.

Un alumno se considera que está \"No evaluable\" en la asignatura cuando no se tengan evidencias de evaluación. En esta asignatura se considerara no evaluable cuando no haya participado en ninguna de las actividades de evaluación. Por tanto, se considera que un estudiante que realiza alguna componente de evaluación continuada ya no puede optar a un \"No 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 various irregularities occur in the evaluation of the same subject, the final grade ofthis subject will be0\". Section 10 of Article 116. Results of the evaluation. (UAB Academic Regulations).

This subject does not offer the option for comprehensive evaluation

In this subject, the use of Artificial Intelligence (AI) technologies is not allowed in any of its phases. Any work that includes fragments generated with AI will be considered a lack of academic honesty and may lead to a partial or total penalty in the grade of the activity, or greater sanctions in serious cases.

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.