Teaching Plan Information

1. General information

The main objective of this course is for students to learn the structure of the legal system and the basic branches of Private Law related to business activity.

The purpose of the course is contributing to the training of professionals by providing them with a legal foundation that facilitates the performance of management, advisory, and assessment tasks within productive organisations, either at the overall organisational level or within any of their functional areas. It also serves as a basis and complement for the study of other subjects within the Degree programme.

These approaches and objectives are aligned with the Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda. In particular, the course contributes to the achievement of Goals 4, 8, and 9, and targets 4.4, 8.3, and 9.b.

This course also serves as a checkpoint for the assessment of the transversal competence “Democracy and Sustainability” within the “1+5 UniZar Seal”.

2. Learning results

CON-1. Interpret the operation of the company and its functional areas in Spain and abroad, in the European Union and, especially, in neighbouring countries.

• Identify the essential commercial legal concepts for development in a global market (natural and legal persons, representation, liability, assets, companies, and entrepreneurs).
• Distinguish the types of commercial companies, learn their incorporation processes, and understand their basic legal regimes.
• Know the basic organisational structures of companies (departments and roles) and their main functional areas: marketing, finance, human resources, and operations.
• Understand the philosophy of marketing and its implications across the organisation's functional areas.
• Identify, analyse and evaluate the main decisions made by companies regarding the marketing mix instruments: product, price, distribution and communication.
• Identify, differentiate and evaluate the main marketing management strategies and new trends in this discipline.
• Explain the meaning and raison d'être of the company in the global economic system.
• Know and know how to apply the fundamentals and techniques of financial accounting to the different types of activity and functional areas of organisations.
• Describe the financial function in the company and how it contributes to the overall success of the company. - Identify the main functions of the finance department.
• Recognise the functional areas of the company and identify their role in organisations.
• Understand the interrelationships among a company's functional areas in a simulated environment.
• Interpret the operation of the company and its functional areas in Spain and abroad, in the European Union and, especially, in neighbouring countries.
• Understand the entrepreneurship process in Social Economy organisations, as well as the characteristics and motivations of the social entrepreneur.
• Offer an integrated and global view of project management.

CON-10. Understand the characteristics and functions of economic institutions in Spain, the EU and surrounding countries.

• Know the structure and functioning of the European institutions (Parliament, Council, Commission, Court of Justice) and their importance for economic activity.
• Explore the historical development of economic institutions and recognise the diversity of economic experiences, along with their successes and mistakes.
• Know the main features of the European integration process.
• Delimit and understand the economic consequences of Spain's insertion into European institutions.
• Analyse the role of monetary authorities, such as the European Central Bank, in regulating the money market.
• Evaluate the impact of the monetary and fiscal policies implemented by the competent economic institutions on the main macroeconomic variables.
• Understand how tax authorities affect the balance in the market for goods and services.
• Identify the role of the European Central Bank in managing inflation in the Eurozone and explain how fiscal authorities condition economic activity in both the short and medium term.
• Describe how responsible authorities act in foreign exchange markets, and how their decisions affect decision-making in an international environment.

CON-12. Remember and apply the Spanish legal regime, that of the EU and other neighbouring countries, as well as the impact of regulation on the development of their activities, based on a general overview of tax rules across different markets and geographical areas.

• Know the types of rules developed in the EU (Regulations, Directives, and Decisions) and their impact on market functioning, with particular attention to cross-border transactions.
• Know the regulations governing various corporate operations.
• Know the general regulatory framework that regulates the financial accounting of companies in Spain and the main international regulatory frameworks at a basic level.
• Know the regulatory framework that regulates the financial accounting and sustainability information of companies in Spain, and the main international regulatory frameworks of reference.
• Know the basic implications of regulatory changes in corporate information and main accounting figures.
• Use accounting regulations in the preparation of mandatory financial and non-financial information for use by external users according to the applicable regulations in Spain and other countries.
• Know the tax elements of the main taxes that affect the company and understand their impact on the economic activity of natural and legal persons.
• Apply Spanish accounting regulations to public administrations, in accordance with the International Public Sector Accounting Standards (IPSAS) of the IPSASB.
• Apply the budgetary principles to the Spanish public administrations, in accordance with ad hoc regulations.

HAB-3. Ability to mediate between organisations of different geographical and/or cultural environments.

• Know the institutions that deal with the unification and harmonisation of the legal regime of the most common contracts in international trade (UNIDROIT, International Chamber of Commerce, among others).
• Ability to understand and critically interpret texts in French from various geographical and cultural backgrounds.
• Ability to mediate between organisations using oral and written communication strategies in French.
• Design decisions for the company's decision-making are based on the different points of view, environments, and objectives of the economic agents who use the company's financial information.
• Ability to mediate between organisations of different geographical and/or cultural environments.
• Define and integrate the basic concepts of internationalisation and multicultural management for the company.
• Understand the economic logic in the implementation of economic policy decisions and their consequences in different environments.
• Critically interpret and mediate texts related to the business environment in multicultural contexts in oral and written form.
• Develop teamwork skills (e.g., leadership, time management, negotiation, mediation).
• Ability to interact with people of different geographical and/or cultural origins.

HAB-4. Ability to assess the situation and the foreseeable evolution of companies, organizations and contexts, make decisions and extract relevant knowledge.

• Learn to search, analyse and synthesise sources of information and legal data (Official Gazettes, case law, resolutions of different public institutions).
• Ability to solve problems, analyse and synthesise, and make decisions in the marketing area.
• Ability to make joint decisions that allow solving problems and making decisions in the marketing area.
• Identify how the solutions to economic agents' decision problems change when the environment changes.
• Be able to explain the difference between an individual decision problem and an organisational problem.
• Diagnose the company's internal reality, identify its strengths and weaknesses, and identify the resources and capabilities likely to be a source of sustainable competitive advantage.
• Describe and predict changes in the balance and well-being of agents that can be produced by external openness and government intervention.
• Analyse the relationship between two statistical variables, distinguishing by the type of variable (qualitative
• /quantitative) and identify quantitative and qualitative patterns of behaviour.
• Analyse financial and non-financial information to assess the entity's economic and financial situation.
• Analyse different scenarios that real global companies have faced and understand the results of the decisions made.
• Assess the situation with econometric techniques and predict the evolution of companies and organisations
• Determine the expected cash flows of the investments in order to value them.
• Select and apply financial analysis techniques and tools to value investments in order to make decisions that contribute to generating sustainable value.
• Identify, evaluate, and compare available financing sources to select the most appropriate option for a company, considering factors such as cost, risk, and growth needs.
• Use the results of the analysis of the financial statements, as well as other information of a financial and non-financial nature, to design possible business actions and/or anticipate the economic or financial health of the company.
• Ability to identify information needs for decision-making in Marketing management.
• Ability to assess the situation of organisations, both at a global corporate level and in their client portfolio.
• Ability to make decisions about the most appropriate marketing strategies for the organisation based on the situation and evolution of the context in which it operates
• Analyse exposure to interest rate risk in companies to support decision-making in managing interest rate risk.
• Understand and apply professional criteria and scientific rigour to the resolution of economic, business and organisational problems.
• Assess the situation and foreseeable evolution of the company, its strategy and the international environment, and take this into account to extract relevant knowledge and make informed decisions about its present and future operations.
• Assess the situation with statistical and econometric techniques and predict the evolution of companies and organisations.
• Apply valuation methods to listed companies to identify investment opportunities. Diagnose and evaluate innovation goals, barriers, and outcomes.
• Delve into the role of emotions, personality traits, and parameters – individual and group – that determine success or failure in innovative activity
• Identify and evaluate the company's situation using available information about the company and its environment.
• Use company and market analysis tools to facilitate decision-making for the commercialisation of products in international markets.
• Know the consequences of the decisions made for the commercialisation of products in international markets, and to assess the results obtained in a dynamic environment
• Prepare reports that analyse the available information and help decision-making.
• Ability to assess the situation and the foreseeable evolution of companies, organizations and contexts, make decisions and extract relevant knowledge.
• Identify and use key accounting and budgetary data and information to generate useful knowledge, facilitating the formulation of effective public policies.
• Plan strategies that allow solving internal problems and taking advantage of opportunities in the environment. Monitor and measure project performance.
• Ability to identify social trends in the social environment and how they can influence the management of organisations.

HAB-5. Ability to issue advisory reports in English on specific situations of internationalisation, expansion, markets, sectors, organisations, companies and their functional areas.

• Acquire language skills in English that allow them to identify the most common legal institutions in international trade.
• Prepare business reports in English about companies and their functional areas in an international context.
• Ability to work in a team in the preparation of reports in English in the area of marketing and in the international context.
• Ability to communicate in writing and orally, emphasising the argumentation of proposals on marketing decisions in the international context.
• Ability to communicate rigorously, orally and in writing, knowledge, ideas and results of the activities and work carried out.
• Be able to develop the mathematical methods of international business in English, in all its scope, that is, from the problem to the solution, including modelling and solution techniques.
• Formulate the financial statements at a basic level, especially the balance sheet and the profit and loss account.
• Argue the microeconomic foundations that justify the choice of agents.
• Record and structure the economic-financial information necessary to prepare, at a basic level, the balance sheet and the profit and loss account, in accordance with current accounting standards.
• Carry out an assessment of the profit potential offered by a given industrial sector depending on the geographical area analysed.
• Present recommendations in English based on the analysis of the macroeconomic environment, useful for strategic decision-making.
• Write analyses in English on the implications of fiscal and monetary policies and their effects on business strategies.
• Argue how the balance and well-being of economic agents change when their behaviour changes.
• Prepare advisory reports in English on specific investment and financing situations at the international level, both in the short- and long-term.
• Present recommendations in English based on the analysis of the international macroeconomic environment, useful for strategic decision-making.
• Write analyses in English on the implications of fiscal, monetary, and exchange rate policies, and their effects on business strategies.
• Issue reports in English on the solution to each problem in a clear way, describing the techniques used and the procedure used to achieve the result.
• Prepare and interpret investment valuation reports.
• Ability to issue reports and recommendations in the accounting field, of international scope, on the situation derived from the analysis of corporate information, the context of the company and the reality of the sector.
• Ability to issue advisory reports in English on multinational companies and organisations, related to marketing strategies.
• Issue advisory reports on specific situations in international markets.
• Apply the Lean Start-up methodology to develop and validate business ideas, understanding their operation and dynamics.
• Develop and implement different measures for innovation activities in national and international companies.
• Identify and develop the basic activities for managing innovation in national and international companies.
• Identify, develop, and apply a range of tools to manage innovation across national and international companies.
• Ability to issue advisory reports in English on specific situations of internationalisation, expansion, markets, sectors, organisations, companies and their functional areas.
• Ability to identify needs and express the arguments to issue advisory reports in French on specific situations of internationalisation, expansion, markets, sectors, organisations, companies and their functional areas.
• Preparation of economic reports based on the analysis of the relevant economic determinants, as well as their interrelationships.

HAB-6. Ability to contribute and apply professional criteria and scientific rigour to the resolution of economic, business and organisational problems.

• Know the regulations applicable to the main legal issues studied, and know how to apply them critically and thoughtfully to solve the legal problems that an entrepreneur may face more frequently.
• Be able to have rigour in the approaches, developments and mathematical conclusions of application in international business matters.
• Correct use of economic language to describe microeconomic phenomena and understand the working method of economic analysis.
• Propose and resolve optimisation models for both consumers and producers.
• Define the concept of economic transaction and be able to identify different types of transactions depending on their organisational complexity.
• Make recommendations to companies and organisations that contribute to value creation.
• Develop analyses based on economic models to formulate business strategies aligned with the macroeconomic environment.
• Propose recommendations regarding business planning in various scenarios based on the impact of fiscal and monetary policies that emerge from macroeconomic models.
• Describe and explain the structure of the market according to the different types of competition.
• Apply professional criteria and scientific rigour to the resolution of financial valuation problems within a company using various valuation tools.
• Solve problems related to macroeconomic imbalances using the dynamic model of aggregate supply and demand.
• Evaluate the factors that affect long-term economic growth based on the Solow model.
• Design business strategies considering the impact of changes in the foreign exchange market through the analysis of the Mundell-Fleming model
• Apply strategic tools to analyse real cases of global companies.
• Obtain, with the support of ICTs, the statistical results necessary to estimate or contrast statements about the data analysed, and to measure the guarantees of the decisions adopted.
• Apply professional criteria and scientific rigour in the specification, estimation, testing and use of econometric models for the solution of economic, business and organisational problems.
• Apply different financial instruments, using professional criteria and scientific rigour, to address companies' exposure to interest rate risk, and calculate the results.
• Analyse the effect of credit risk on the value of a transaction using professional criteria and scientific rigour.
• Apply professional criteria and scientific rigour to the resolution of problems that arise in the area of operations of an international organisation.
• Understand and apply professional criteria to the resolution of problems arising from the management of people at the local and national level.
• Design a business plan that integrates the necessary elements and aligns with the environment's characteristics, ensuring the project's viability and sustainability.
• Ability to contribute and apply professional criteria and scientific rigour to the resolution of economic, business and organisational problems.
• Handle traditional decision-making tools with a cognitive orientation in accordance with the holistic vision of reality.
• Develop skills for ethical decision-making in social economy entities, considering the values and principles that govern this type of organisation.

HAB-7. Ability to participate in international, multidisciplinary and multicultural projects within companies or organisations.

Identify the legal consequences and assess the legal responsibility of individual and social entrepreneurs in their actions in international markets.

• Relate the legal consequences of the company's actions to considerations of another nature (geopolitical, economic, strategic, social, environmental)
• Identify and able to explain the basic organisational problems of coordination and motivation that arise within organisations with an international presence, and propose different mechanisms for resolving these.
• Integrate the knowledge acquired to provide adequate advice to institutions and companies that require analysis of international economic relations.
• Know and apply inferential statistical techniques in order to make decisions with scientific rigour.
• Ability to communicate in French with the various international partners from various fields and disciplines that make up the organisations or companies.
• Ability to transmit in French data related to international, multidisciplinary and multicultural projects, using specific oral and written communication techniques
• Ability to coordinate decisions for the commercialisation of products with the decisions of other functional areas of the company.
• Ability to participate in international, multidisciplinary and multicultural projects within companies or organisations.
• Manage teams within social economy entities, encouraging member and other worker participation and commitment.
• Ability to participate in international, multidisciplinary and multicultural projects within companies or organisations, using the written or oral French language, and adapting both to the interlocutors and to the required business conventions.
• Formulate appropriate strategic policies for international people management and the leadership of multicultural teams.
• Learn how to give peers constructive feedback.
• Carry out collaborative work assuming different roles and with collaborative tools.
• Manage projects efficiently, understand their life cycle, scope, resources and costs.

HAB-9. Know how to incorporate the circumstances of the national and international environment in the economic, legal and institutional areas in which business entities carry out their activity in decision-making.

• Incorporate knowledge of the global environment in which international contracting takes place in business decision-making.
• Know market circumstances and apply measures to adapt to new environments.
• Be able to compare economic developments and challenges faced by different economic regions of the world.
• Have the ability to express an informed opinion on the main issues addressed based on the collection and interpretation of relevant data of an economic and social nature
• Adapt the knowledge acquired to new situations, scenarios, and, ultimately, to the economic situation of the world economy at different points in time.
• Identify and apply national and international standards that affect the preparation of corporate information, particularly with regard to the recording and valuation of transactions and other economic facts.
• Carry out a diagnosis of the external reality of the company, detecting both opportunities and threats and identifying their impact on decision-making and company results.
• Assess how fiscal and monetary policies affect the business environment and its short-term operating strategy.
• Incorporate the analysis of national macroeconomic conditions into business decision-making.
• Incorporate inflation and labour market analysis into strategic business decision-making in a closed economy context.
• Assess how international macroeconomic conditions affect companies' operations across different time horizons.
• Integrate economic policy analysis into business planning in an international environment.
• Analyse the different markets in which global companies operate to evaluate the results of their strategic actions.
• Ability to evaluate the particularities of the context and its impact on the company's information, detecting potential manipulative and/or creative accounting practices.
• Explain the circumstances of the national and international environment that give rise to foreign exchange risk in the economic sphere of companies in order to make decisions at an introductory level on the management of exchange rate risk.
• Know and understand the mechanisms to eliminate international double taxation.
• Assess the impact of economic factors (business cycles, monetary policies, interest rates) on investment decision-making.
• Critically reflect on the ethical and sustainability dilemmas faced by international companies.
• Contextualise the economic and institutional characteristics in order to facilitate decision-making.
• Handle relevant sources of information on social problems in companies.
• Know how to incorporate the circumstances of the national and international environment in the economic, legal and institutional spheres in which business entities carry out their activity in decision-making.

CTR-1. Democratic values and sustainability. To develop a commitment to the society in which we live so that it prospers through the dimensions of democratic values and sustainability, materialised in the global framework that defines it at all times.

• An IB graduate knows how to incorporate respect for fundamental rights, gender equality and human rights in all their tasks.
• Have a systemic vision of the functioning of our society, specifically of the democratic system and the fundamental rights on which it is based.
• Treat all people with respect and equality.
• An IB graduate can develop a commitment to the society in which we live so that it prospers through the dimensions of democratic values and sustainability, materialised in the global framework that defines it at all times.
• An IB graduate knows how to develop a commitment to the society in which we live so that it prospers through the dimensions of democratic values and sustainability, materialised in the global framework that defines it at all times.
• Name the planet's current challenges and assess their importance.
• Identify the SDGs to which the different professional and academic actions that are carried out can contribute.

CTR-2. Teamwork. Actively collaborate with a group to achieve a common goal by leveraging diverse talents.

• An IB graduate knows the appropriate sources of information to expand their knowledge of issues related to Law, individually or collectively.
• An IB graduate can actively collaborate with a group to achieve a common goal by bringing diverse talents.
• Jointly define the team's objectives. To cooperate with people with a common purpose.
• Assume responsibility for joint work. Identify potential roles within the team.
• An IB graduate knows how to actively collaborate with a group to achieve a common goal by leveraging diverse talents.
• Cooperate with people with a common purpose.
• Assume the responsibilities of a joint work aimed at producing a holistic project of an international organisation pivoted around the strategic management of people aligned with the business strategy.

CTR-3. Critical thinking. Reason thoughtfully about a topic, being able to deliberate on its validity by subjecting one's own and external convictions to debate.

• An IB graduate understands the importance of applying scientific rigour in developing their professional activity.
• An IB graduate knows how to reason reflectively about a topic, deliberating on its validity by subjecting one's own and external convictions to debate.
• An IB graduate can reason reflectively about a topic, deliberating on its validity by subjecting one's own and external convictions to debate.
• Delve into a topic that involves several different logics, knowing how to limit the direct extrapolation of the concepts, methodologies and information in which we have been trained.
• Identify the differences and ways of constructing what are considered facts, opinions, interpretations and evaluations.
• Identify and evaluate the possible consequences of our decisions, and propose reasoned alternatives to a given situation, event, or concept.
• Identify and evaluate the possible consequences of our decisions, and propose reasoned alternatives to a given situation, event, or concept.
• An IB graduate reasons reflectively on a topic, deliberating on its validity by submitting his or her own and external convictions to debate.
• Know what the new challenges and needs posed by scientific decision-making in the so-called Knowledge and Artificial Intelligence Society are

CTR-6. Permanent self-learning. Use learning continuously and develop autonomous and flexible learning strategies throughout life to be part of an active, motivated and integrated citizenship, favouring the improvement of employment or personal development.

• An IB graduate knows how to convey to students the need to adopt permanent self-learning practices so they can develop critical thinking that enables them to contribute to society as a whole.
• An IB graduate knows how to learn continuously and to develop autonomous, flexible learning strategies throughout life, to be part of an active, motivated and integrated citizenship, favouring the improvement of employment or personal development.
• An IB graduate uses learning continuously and develops autonomous and flexible learning strategies throughout life to be part of an active, motivated and integrated citizenship, favouring the improvement of employment or personal development.
• Access different sources of information and available resources, and ask questions to learn.
• Initiate learning and persist in it to manage time and information effectively.
• Use information society technologies safely and critically for work, leisure and communication.
• Design and develop their own learning strategies to expand on what they have learned in line with their personal and professional needs.
• An IB graduate uses learning continuously and develops autonomous and flexible learning strategies throughout life to be part of an active, motivated and integrated citizenship, favouring the improvement of employment or personal development.
• Initiate learning and persist in it to manage time and information effectively.
• Use information society technologies safely and critically for work, leisure and communication.
• An IB graduate can use learning continuously and develop autonomous and flexible learning strategies throughout life to be part of an active, motivated and integrated citizenship, favouring the improvement of employment or personal development.

CTR-7. Oral and written communication. Know how to communicate, argue and negotiate with both specialists in the area and with non-experts in the field.

• An IB graduate uses technical language and legal argumentation correctly and fluently, both orally and in writing.
• An IB graduate knows how to communicate, argue, and negotiate with both specialists in the field and non-experts.

As this course serves as a checkpoint for the transversal competence “Democracy and Sustainability”, students who satisfactorily demonstrate the above competences will receive recognition of the corresponding learning outcomes in the certificate of the 1+5 UniZar Seal, in accordance with Annex 1 of the Resolution of the Vice-Rectorate for Academic Policy and the Vice-Rectorate for Digital Strategy and Artificial Intelligence on transversal competences and the 1+5 UniZar Seal.

3. Syllabus

• Topic 1. Economic Relations and Law
• Topic 2. Subjects and Object of Patrimonial Relations
• Topic 3. Obligations and Contracts in Economic Activity
• Topic 4. Business persons
• Topic 5. Accounting Duties and Legal Disclosure Obligations
• Topic 6. The Duty to Compete. Competition, Distinctive Signs, and Industrial Property
• Topic 7. Business companies
• Topic 8. Corporations (I)
• Topic 9. Corporations (II)
• Topic 10. Securities
• Topic 11. Insolvency and Pre-Insolvency Law

4. Academic activities

• Lectures: sessions with the lecturer in which the syllabus will be actively presented: 28 hours.
• Practical classes: sessions devoted to solving practical cases proposed by the lecturer and analysing legal documents and case law: 28 hours.
• Independent study: study of the subject, class preparation, and practical activities: 90 hours.
• Assessment tests: 4 hours.

5. Assessment system

FIRST CALL

The assessment will consist of the following options:

I. CONTINUOUS ASSESSMENT

1. Mid-term theoretical and practical assessment test covering the first half of the syllabus: 50%.
2. Final theoretical and practical assessment test covering the second half of the syllabus: 50%. Only students who obtain a mark equal to or higher than three (3) in the mid-term assessment may sit this final test.

II. GLOBAL ASSESSMENT

This assessment consists of a single written global examination covering theoretical and practical aspects of the syllabus: 100%.

Students who do not pass the continuous assessment, as well as those who pass it but wish to improve their grade, may sit the global assessment examination. The final grade will be the higher of the grade obtained in the continuous assessment and the grade obtained in the global assessment.

Students who do not pass the course in the first call will have a SECOND CALL, consisting of a final written examination following the same criteria as the global assessment.

To pass the course under either assessment system, students must obtain a minimum mark of five (5) out of ten (10).

Assessment of the competence “Democracy and Sustainability” will be carried out through students’ attendance at conferences and lectures and the preparation of a corresponding report.

5.1. Academic fraud prevention

The use of unauthorised electronic materials or devices during the assessment may result in immediate exclusion from the examination and a fail mark (a numerical mark of ‘0’ for the assessment).

Furthermore, the lecturer in charge may complete the grade report and submit it to the General Inspectorate of Services, so that it may, where appropriate, consider initiating disciplinary proceedings against the student for academic fraud.

In the case of a continuous assessment exam [continuous assessment cannot continue, unless otherwise specified in the academic guide.]

In the case of a regular or extraordinary exam session, the initiation of disciplinary proceedings will result in the grade ‘pending resolution’ until the proceedings are concluded.

6. Sustainable Development Goals

4 - Quality Education
8 - Decent Work and Economic Growth
9 - Industry, Innovation and Infrastructure

7. Bibliography

• Lecture notes on Fundamentals of Commercial Law, Moralejo Menéndez, Zaragoza, 2026.
• Fundamentos de Derecho Mercantil, Leach Ros, Moralejo Menéndez and Pérez Pueyo, Prensas Universidad de Zaragoza, Zaragoza, 2026.
• Casos Prácticos de Introducción al Derecho para los grados de Economía y Empresa (2nd ed.), Herrero Morant and Mate Satué, Prensas Universidad de Zaragoza, Zaragoza, 2023.