Accreditations
Programme Structure for 2024/2025
Curricular Courses | Credits | |
---|---|---|
Financial Accounting I
6.0 ECTS
|
Common Branch | 6.0 |
Marketing Management
6.0 ECTS
|
Common Branch | 6.0 |
Ict'S for Management
6.0 ECTS
|
Common Branch | 6.0 |
Fundamentals of Management
6.0 ECTS
|
Common Branch | 6.0 |
Mathematics
6.0 ECTS
|
Common Branch | 6.0 |
Management Accounting I
6.0 ECTS
|
Common Branch | 6.0 |
Fundamentals of Finance
6.0 ECTS
|
Common Branch | 6.0 |
Microeconomics
6.0 ECTS
|
Common Branch | 6.0 |
Optimization
6.0 ECTS
|
Common Branch | 6.0 |
Professional Presentations
3.0 ECTS
|
Transversal Skills > Mandatory | 3.0 |
Technical Report Writing
1.0 ECTS
|
Transversal Skills > Mandatory | 1.0 |
Business English
2.0 ECTS
|
Transversal Skills > Mandatory | 2.0 |
Financial Calculus
6.0 ECTS
|
Common Branch | 6.0 |
Management Accounting II
6.0 ECTS
|
Common Branch | 6.0 |
Company Law
6.0 ECTS
|
Common Branch | 6.0 |
Statistics I
6.0 ECTS
|
Common Branch | 6.0 |
Investments
6.0 ECTS
|
Common Branch | 6.0 |
Financial Accounting II
6.0 ECTS
|
Common Branch | 6.0 |
Statistics II
6.0 ECTS
|
Common Branch | 6.0 |
Strategic Management
6.0 ECTS
|
Common Branch | 6.0 |
Corporate Finance
6.0 ECTS
|
Common Branch | 6.0 |
Macroeconomics
6.0 ECTS
|
Common Branch | 6.0 |
Company Evaluation and Restructuring
6.0 ECTS
|
Common Branch | 6.0 |
Tax
6.0 ECTS
|
Common Branch | 6.0 |
Human Resources Management
6.0 ECTS
|
Common Branch | 6.0 |
Ethical Issues in Accounting
3.0 ECTS
|
Specialization > Accounting | 3.0 |
Final Project in Accounting
15.0 ECTS
|
Specialization > Accounting | 15.0 |
Management Control
6.0 ECTS
|
Specialization > Accounting > Optional Courses - Specialization > 1st Semester | 6.0 |
Financial Reporting
6.0 ECTS
|
Specialization > Accounting > Optional Courses - Specialization > 1st Semester | 6.0 |
Financial Audit
6.0 ECTS
|
Specialization > Accounting > Optional Courses - Specialization > 2nd Semester | 6.0 |
Final Project in Finance
12.0 ECTS
|
Specialization > Finance | 12.0 |
International Finance
6.0 ECTS
|
Specialization > Finance > Optional Courses - Specialization > 1st Semester | 6.0 |
Financial Assets Management
6.0 ECTS
|
Specialization > Finance > Optional Courses - Specialization > 1st Semester | 6.0 |
Financial Data: Modelling and Analysis
6.0 ECTS
|
Specialization > Finance > Optional Courses - Specialization > 2nd Semester | 6.0 |
Financial Modelling and Business Plan
6.0 ECTS
|
Specialization > Finance > Optional Courses - Specialization > 2nd Semester | 6.0 |
Financial Accounting I
At the end of the course, students should be able to:
1. Understand the objective of financial accounting.
2. Understand the financial statements structure and content.
3. Analyze and describe the effect of decisions and business transactions on the financial statements.
Chapter 1 - Accounting as a language of business
Chapter 2 - Financial statements
Chapter 3 - Balance sheet
Chapter 4 - Income statement
Chapter 5 - Statement of cash flows
Chapter 6 - Tanglible fixed assets
Chapter 7 - Inventory
Chapter 8 - Operations at the end of reporting year
1. Periodic evaluation:
- Group work (30%)
- Final exam (70%).
Requirements:
- A minimum level of attendance is not required.
- Minimum grade of 8,5 points in the final exam.
Approval requires a minimum of 10 points.
2. Evaluation by exam
- Final sitting exam (100%).
Approval requires a minimum of 10 points.
Title: Stolowy, Paugam, and Ding, Financial Accounting and Reporting: a global perspective, Cengage (6ª edição)., 2020, null,
Lourenço et. al., Fundamentos de Contabilidade Financeira: teoria e casos. Edições Sílabo (3ª edição)., 2020, null,
CNC, Sistema de Normalização Contabilística (SNC) - Legislação., 2023, null,
Authors:
Reference:
Year:
Title: Libby et al., Financial Accounting. McGraw Hill., 2020, null,
Lourenço and Morais, Contabilidade Financeira: resumo sistematizado dos conceitos, lançamentos e fórmulas usados em contabilidade financeira, 2018, Edições Sílabo., 2018, null,
Authors:
Reference:
Year:
Marketing Management
At the end of this course, students should:
LG1. Describe the evolution of the Marketing concept;
LG2. Analyse the main market performance indicators;
LG3. Identify methods for gathering information about the consumer;
LG4. Develop a portfolio analysis with an external and internal vision of the organization;
LG5. Develop a SWOT analysis;
LG6. Identify target markets and define a positioning strategy;
LG7. Identify marketing-mix politics.
LG8. Identify future trends in marketing.
P1. Evolution of the Marketing concept
P2. Marketing Plan
P2.1. Plan components and control
P2.2.Organizational structure
P3. Situational Analysis (offline and online)
P3.1. Market
P3.2. Consumer behaviour
P3.3. Market intelligence
P3.4. Competition analysis
P3.5. Company analysis
P3.6. Portfolio analysis
P3.7. SWOT analysis
P4. Segmentation and Targeting
P5. Positioning
P6. Marketing-mix (offline and online)
P6.1.Product
P6.2. Price
P6.3. Placement
P6.4. Promotion
CP7. Future Trends in Marketing
CP7.1 Digital Transformation
CP7.2 The role of Generative AI in Marketing
CP7.3 The role of Marketing for a Sustainable future
Continuous evaluation: Individual participation in class (15%); Individual discussion of the workgroup project: (20%); Workgroup report (10%); individual case studies (15%); Final individual exam (40%). Minimum grade in any of the components: 8 values, min. 10v. for final approval. Attendance to classes of at least 2/3 (less will exclude students from this evaluation scheme). Failure in the regular grading system have two additional moments to pass, each worth 100% of the final grade.
A final above 16 may imply an additional oral examination.
Title: BAYNAST, Arnaud; LENDREVIE, Jacques; LÉVY, Julien; DIONÍSIO, Pedro; RODRIGUES, Joaquim Vicente. (2021), MERCATOR 25 Anos, o Marketing na Era Digital, Dom Quixote.
Authors:
Reference:
Year:
Title: Philip Kotler, Gary Armstrong, Sridhar Balasubramanian, Principles of Marketing, Global Edition, 2023, Kotler, P. , Armstrong, G, Balasubramanian. S. (2023). Principles of Marketing, Global Edition. Pearson,
Exercícios e artigos entregues aos alunos
Authors:
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Year:
Ict'S for Management
With this curricular unit the student should be able to:
1. Describe the variables and the formulas needed to construct a calculation model;
2. Use basic features of a spreadsheet;
3. Use functions for building models in a spreadsheet;
4. Construct advanced models applied to management in a spreadsheet;
5. Compute automatic procedures with the use of VBA.
The main issues to be addressed are:
1. Introduction to spreadsheets
2. Model construction
3. Information extraction
4. Introduction to Visual Basic for Applications
Periodical Assessment:
- Group work (40%) - Project made by a group of students. Mandatory, no minimum score.
- Individual Test (60%) - Written test, mid-term, scheduled online via e-learning and support by Zoom. Mandatory, with a minimum score of 8 (in 20).
Final exam (100%):
- Individual written exam, without consultation, encompassing the entire syllabus.
Takes the final exam - in season 1, 2 or special (according to the pedagogical rules) - who has not concluded the periodical assessment successfully, with an average score greater than or equal to 10 (out of 20).
Title: Dias Curto, José, & Vieira, Duarte (2023). Excel para Economia e Gestão, 5ª Ed., Edições Sílabo, Lisboa, ISBN 978-989-561-290-1.
Lomonaco, Leonardo (2023). EXCEL - A Comprehensive Guide to Become an Expert on Excel 2023 With All-in-One Approach, 1st. Ed., Leonardo Lomonaco, Author edition, ISBN 979-821-534-773-7.
Martins, António (2017). Excel Aplicado à Gestão, 4ª Edição, Edições Sílabo, Lisboa, ISBN 978-972-618-876-6.
Authors:
Reference:
Year:
Title: Winston, Wayne L. (2019). Microsoft Excel 2019: Data Analysis and Business Modeling, 6th Edition, Pearson Education, USA., ISBN 978-150-930-588-9
Bernardo, Maria do Rosário; Negas, Mário Carrilho & Isaías, Pedro (2013). Excel Aplicado, FCA Editora, ISBN 978-972-722-755-6.
Cravens, David; Lamb, Charles & Crittenden, Victoria (2001). Strategic Marketing Management Cases: With Excel Spreadsheets, 7th Edition, McGraw-Hill Publishing, USA, ISBN 978-007-251-482-7.
Martins, António (2019). Aprenda Excel com Casos Práticos, Edições Sílabo, Lisboa, ISBN: 978-972-618-996-1.
Monk, Ellen F.; Brady, Joseph A. & Mendelsohn, Emillio I. (2017). Problem-Solving Cases in Microsoft Access And Excel, 15th Edition, Course Technology, Cengage Learning, Boston, USA., ISBN 978-133-710-133-2.
Peres, Paula (2011). Excel Avançado, 3ª Edição, Edições Sílabo, Lisboa, ISBN 978-972-618-640-3.ll
Sengupta, Chandan (2009). Financial Analysis and Modeling Using Excel and VBA, 2nd Edition, John Wiley & Sons, USA, ISBN 978-047-027-560-3.
Dreher, Gil (2023). Excel 2023: The Must-Have Guide to Master Microsoft Excel - From Beginner to Pro in less than 7 Days - Step-by-step Formulas and Functions with Tutorials and Illustration, 2023 Ed., Gil Dreher, Author edition, ISBN 979-837-552-249-4.
Authors:
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Fundamentals of Management
At the end of the course, the student shall be able to:
1. Discuss the role of the organizations and managers in the society, as well as, identifying the different theories of management and their effects on the labor and on the performance of the organizations
2. Understand and analyze the effects of the business environment over the organization
3. Discuss and analyze the performance of managers from the point of view of the functions of management
4. Frame and discuss management work under the scope of innovation, social responsibility, and sustainability
S1. Managing in organizations
1.1 Organizations and management of organizations
S2. Theories of management
2.1 Rational goal models
2.2 Internal process models
2.3 Human relations models
2.4 Open systems models
2.5 The competing values framework
S3. The business environment
3.1 The competitive environment
3.2 The general environment
3.3 The stakeholder analysis
S4. Functions of management
4.1 Planning
4.2 Organizing (organizational and management structures)
4.3 Leading
4.4 Controlling
S5. Innovation in organizations
5.1 Entrepreneurship and innovation
5.2 The process of innovation
S6. Social responsibility and sustainability
6.1 Ethics
6.2 Corporate Social Responsibility
6.3 Sustainability
The assessment is twofold: Periodic and Final Exams
Periodic assessment
The periodic assessment comprises the following items:
In class oral presentation - 15%; and, group report - 20%
mid-term test - 10%
Final test - 55%;
The minimum grade for validation of the assessment, for all components, is 7.50 valores. The required attendance record is 80%.
Final exams
There are two phases of final exams at the end of the semester. The passing grade in the exam is 10 valores and it counts for 100% of the final grade.
Note:
The students who fail to pass in the periodic assessment may take the final exam of the second phase.
The students who have got a final grade of 17 valores or above, will have to submit to an oral exam. It is assured the minimum grade to be granted will be no less than 17 valores.
Title: Case studies and other learning materials will be provided by the faculty.
Management: using practice and theory to develop skills / David Boddy (2020, 8th edition) / Pearson
Authors:
Reference:
Year:
Title: Casos e artigos serão providenciados pelos docentes
Introduction to Management / John Schermerhorn Jr. and Daniel Bachrach (2020, 13th edition) / Wiley
Authors:
Reference:
Year:
Mathematics
At the end of the course the student will learn:
LG1. The concept of the derivative as a special type of limit and an essential tool to solve problems such as rates of change, optimization or approximation of functions by polynomials
LG2. The definite integral and its connection to differential calculus; the integration methods that allow integrating simpler functions, but also more complex functions; how to use the integral to, for instance, calculate areas between curves
LG3. What a differential equation is and its importance in mathematical modeling; to solve separable equations and to know about its application to population growth models
LG4. Series and their convergence; how to determine the convergence of geometric series, as well as use them to solve some real problems; the importance of series in the representation of functions as sums of infinite series and analyze phenomena by substituting a function for the first terms of the series that represents it
CP1. Derivatives
Derivatives; the derivative as a function; the Chain Rule; implicit differentiation; inverse functions and their derivatives; linear and quadratic approximations; Taylor polynomials; applications of differentiation (rates of change in the Natural and Social Sciences, the Mean Value Theorem, L'Hôpital's rule)
CP2. Integrals
Introduction to integrals; antiderivatives; integration techniques; the definite integral, the Fundamental Theorem of Calculus and indefinite integrals; applications of integration (areas between curves, average value of a function, applications to economics)
CP3. Differential Equations
Modeling with differential equations; separable equations; models for population growth
CP4. Series
Sequences and series; geometric series and some convergence tests; applications of series in economics and finance
There are two grading schemes:
1. Periodic Assessment:
a) 8 online quizzes (10%), one question each, performed in the Moodle platform during the classes period.
b) 2 in-class tests (30%), performed in a theoretical class.
c) Final Test (60%) in the 1st or 2nd examination period; the minimum grade is 8.5 pts.
If the grade obtained in the Final Test is higher than the grade obtained in the total periodic assessment, the grading scheme automatically passes to exam assessment.
2. Exam Assessment:
A Final Exam (100%) in the 1st or 2nd examination period.
The Final Test and the Exam will be the same for all students, covering the entire program.
The minimum grade for this course is 9.5 points (out of 20).
Title: James Stewart, Cálculo Volume 1 - Tradução da 8ª Edição Norte Americana, 2017, Cengage Learning. ISBN-13: 9788522125838
James Stewart, Cálculo Volume 2 - Tradução da 8ª Edição Norte Americana, 2017, Cengage Learning. ISBN-13: 9788522125845
James Stewart, Calculus, Early Transcendentals, International Metric Edition, 8th Edition, Cengage Learning. Print ISBN: 9781305272378
Authors:
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Year:
Title: Knut Sydsaeter, Peter Hammond, Arne Strom & Andrés Carvajal, Essential Mathematics for Economic Analysis, 5th edition, 2016, Pearson. ISBN-13: 9781292074610
Authors:
Reference:
Year:
Management Accounting I
After being approved in this course, students must be able to:
LG1: Understand the relevance of management accounting in organizations;
LG2: Apply cost allocation methods;
LG3: Identify the income effects of alternative cost accumulation systems;
LG4: Apply the basis of accounting information in decision making processes.
1. Aims of management and cost accounting
2. An introduction to cost terms and purposes
3. Alternative cost accumulation systems, income and inventory effects
4. An introduction to cost-volume-profit analysis
5. Joint costs
6. Cost allocation
7. Job costing and process costing
1.Periodical evaluation
2 Mid-term tests: 25% each;
Final test: 50%.
This grading system requires attendance to classes of at least 2/3; delivery the two mid-term tests; minimum average mark of 7,5 between the two mid-term tests and a minimum grade of 7.5 in the final test.
Exam 1st sitting and 2nd sitting: written test 100% (minimum mark for approval: 10).
Title: Bhimani, A., Horngren, C.T., Datar, S.M. and Rajan, M. (2023) Management and Cost Accounting, 8th Edition, Pearson.
Drury, C. and Tayles, M. (2021) Management and Cost Accounting, 11th Edition, South-Western / Cengage Learning.
Garrison, R., Noreen, E. and Brewer, P. (2024) Managerial Accounting, 17th Edition, McGraw-Hill.
Authors:
Reference:
Year:
Title: Franco, V., Oliveira, A.V., Morais, A.I., Oliveira, B.J., Lourenço, I., Major, M.J., Jesus, M.A. e Serrasqueiro, R. (2015) Os Custos, os Resultados e a Informação para a Gestão, 4ª Edição, Livros Horizonte, Lisboa.
Authors:
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Fundamentals of Finance
At the end of this learning unit's term, the student must be able:
1. To explain the concept of time value of money, discounting and compounding and to be able to compare cash flows with different timetables;
2. To compute cash flows from applications and financing operations;
3. To characterize the organization of the main financial markets;
4. To compute currency and interest rate operations;
5. To describe the concept of business profitability and to compute and analyze the more relevant profitability ratios linking profitability with the firm's capital structure;
6. To analyze the financial condition of a firm and to compute and analyze the more relevant financial ratios;
7. To describe and compute de concept of working capital and to link it with the firm's financial condition;
8. To describe and compute the concept of cash flow in capital investment valuation;
9. To describe and compute the main valuation criteria used in capital investment analysis.
I - Time Value of Money
1. The concept of interest rate, consumption and saving
2. Nominal and real interest rate
3. Financial intermediation and risk
4. Simple and compounding interest
5. Discounting and compounding factors
6. Periodic/regular flows: rents
7. Applications and financing operations
II - Markets, Instruments and Financial Institutions
1. Foreign exchange market: the currency rate
2. Monetary market: the interest rate
3. Capital markets: primary and secondary markets
4. Financial Institutions
5. Financial information: sources and analysis
III - Financial Analysis
1. Economic and financial flows
2. Income and profitability ratios
3. Financial leverage
4. Sources and application of funds
5. Working capital
6. Solvency
7. Cash flow analysis
IV - Capital Investments
1. Typology of investments
2. The concept of the project's cash flow map
3. Valuation methodology
4. The discount rate
5. Valuation criteria: NPV, IRR, PI and PAYBACK
Each student should acquire analytical, information gathering, written and oral communication skills. Will be used the following learning methodologies (LM):
1. Expositional, to the presentation of theoretical frames
2. Participative, with analysis/resolution of exercises
3. Participative, with analysis/discussion of case studies
4. Active, with the realization of individual and group works
5. Self-study, related with autonomous work by the student
|
Periodical Evaluation:
Three Mini-tests; 1st mini-test 35% (in person); 2nd mini-test 35% (in person). 3rd mini-test 30% (in person).
There is no minimum grade on each individual mini test.
An additional evaluation may be requested to students with a final grade higher than 16.
Enrollment for the mini-tests may be mandatory.
Evaluation by exam: 100% of the grade.
Title: Mota, A. G., Barroso, C., Soares, H. e Laureano, L., 2023, "Introdução às Finanças - Fundamentos de Finanças com Casos Práticos Resolvidos e Propostos", Edições Sílabo, 4ª Edição, Lisboa, EAN 9789895613298 - https://silabo.pt/catalogo/gestao-organizacional/financas/livro/introducao-as-financas/
Mota, A. G., Barroso, C., Soares, H. e Laureano, L., 2021, " Introduction to Finance - Fundamentals of Finance with Solved Exercises and Follow-up Exercises", Edições Sílabo, 3rd Edition, Lisboa, - ISBN 978-989-561-148-5 - https://silabo.pt/catalogo/gestao-organizacional/livro/introduction-to-finance-e-book/
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Title: Brealey, Richard A., Myers, Stewart C. e Franklin Allen, 2019, "ISE Principles of Corporate Finance", 13th Edition, McGraw Hill Education. ISBN-13: 978-1260565553 - https://www.amazon.com/Principles-Corporate-Finance-Richard-Brealey/dp/1260565556/ref=sr_1_1?crid=15NY5DGEOK65Z&keywords=corporate+finance+brealey&qid=1704553527&sprefix=corporate+finance+brealey%2Caps%2C183&sr=8-1
Ross, S., Westerfield R. e B. Jordan, 2021, "Fundamentals of Corporate Finance ISE", 13th Edition, McGraw-Hill. ISBN: 9781265553609 - https://www.amazon.com/Fundamentals-Corporate-Finance-International-Textbook/dp/1265553602/ref=sr_1_1?crid=26P0JNL6N6KZL&keywords=fund
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Microeconomics
By the end of the curricular unit the student should:
LO1. know the basic concepts of microeconomic theory;
LO2. understand the relevant modelling techniques;
LO3. use theoretical knowledge in the analysis of real markets;
LO4. combine the conceptual, mathematical and graphical approaches to solve specific problems.
S1. Introduction to markets: demand, supply and equilibrium.
S2. Consumer theory
The budget constraint and the set of feasible choices; preferences and utility; optimal choice; individual demand; market demand; elasticities; extensions to the rational consumer model.
S3. Producer theory
Technology and the production function in the short and in the long run, marginal productivities and scale returns; short and long run costs; profit maximization.
S4. Market structure
Perfect competition: assumptions; the individual supply curve and market supply; market equilibrium in the short and in the long run; consumer and producer surplus; the efficient market result; introduction to market failures.
Monopoly: the firm's choice; efficiency losses; natural monopolies; price discrimination.
Imperfect competition: basic game theory, Nash equilibrium; examples of oligopoly models; cartels and regulation.
Continuous assessment includes the following elements:
- Two online quizzes, each having a weight of 20% (there will be three quizzes, but only the best two will be taken into account);
- Participation in class, including problem set resolution (10%);
- Written exam at the end of the term (50%).*
*In order to get a positive grade in the course, the mark of the written exam cannot be below 8.5.
Title: Frank, R., and Cartwright, E., Microeconomics and Behavior, 2021, 10ª Ed, New York: McGrawHill.,
Pindyck, R.S. e D.L. Rubinfeld, Microeconomics, 2018, 9ª Ed, New Jersey: Pearson Prentice-Hall.,
Authors:
Reference:
Year:
Title: Krugman, P. e R. Wells, Microeconomics, 2017, 5ª Ed, New York: Worth Publishers.,
Varian, H.R., Intermediate Microeconomics, A Modern Approach, 2014, 9ª Ed, W. W. Norton & Company,
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Optimization
At the end of the course the student will learn:
LG1. To master the vector and matrix language, and to use it to solve and classify systems of linear equations; to calculate, interpret and apply determinants of matrices; to calculate and interpret eigenvalues and eigenvectors, to diagonalize matrices and apply these tools to classify quadratic forms.
LG2. To know different points of view when studying functions of more than one variable (descriptive, numerical, algebraic and graphical), as well as the fundamental concepts of limit and differentiability of these functions.
LG3. To recognize and solve optimization problems, not constrained and constrained, involving functions with more than one variable; to recognize and formulate a linear optimization problem and graphically determine its optimal solution in the case of two variables.
CP1. Linear algebra
- Systems of linear equations
- Matrices and matrix operations
- Determinants
- Eigenvalues and eigenvectors
- Quadratic forms
CP2. Functions of more than one variable
- Functions of two (or more) variables
- Limits and continuity
- Tangent planes and linear approximations
- The chain rule
- Directional derivatives and the gradient vector
CP3. Otimization in R^n
- Unconstrained extrema in R^n: local and global extrema
- Constrained extrema in R^n: Lagrange multipliers
- Linear programming: graphical method, economic interpretation
Approval in this curricular unit (9.5 points or more, out of 20) can be achieved through any of the two possible modalities:
(PA) Periodic Assessment:
- Three in-class mini-tests (10%), at the beginning of certain lectures. Among these, only the best two grades count (5% each); a minimum grade of 10.0 points (out of 20) in the average of the best two mini-tests is required.
- Three online quizzes (15%), performed in the e-learning platform Moodle. The average of those three evaluations counts towards the final grade (5% each); a minimum grade of 10.0 points (out of 20) in the average is required.
- Final exam (75%): written Exam in the 1st or 2nd examination period; minimum grade required: 8.0 points (out of 20).
(EA) Exam Assessment:
- a Final Exam (100%) in the 1st or 2nd examination period.
1. A student is excluded from the Periodic Assessment modality, automatically switching to the Exam Assessment modality, if the average of the three quizzes or the average of the best two mini-tests is less than 10.0 points (out of 20).
2. If the grade obtained in the Final Exam is greater than the grade obtained in the Periodic Assessment, then the modality automatically switches to Exam Assessment. (That is, the best of the two grades is the one that prevails.)
3. Online quizzes rules:
- Three quizzes, throughout the term, using the e-learning platform Moodle.
- The quizzes can be taken anytime during specific 72 hour (minimum) slots, opportunely communicated to the students, but once initiated they have a maximum duration of 30 minutes.
- Each student has a single attempt to answer each test.
- The final quizzes' grade will be the average of the 3 quizzes.
4. Evaluation during the special season ("época especial") is performed exclusively through the Exam Assessment modality.
5. Repeating students have the same assessment modalities, subject to the same rules.
6. The instructors reserve the right to conduct oral examinations to students obtaining a grade greater or equal to 17, as well as to students who have taken exams online.
Title: Howard Anton & Chris Rorres, "Álgebra Linear com Aplicações", Tradução da 10a Edição, 2012, Bookman.
James Stewart, "Cálculo, Volume 2", Tradução da 8a Edição Norte Americana, 2016, Cengage Learning.
Howard Anton & Chris Rorres, "Elementary Linear Algebra: Applications Version", 10th Edition, 2010, Wiley.
James Stewart, "Calculus : Early Transcendentals", 8th Edition, International Metric Edition, 2016, Cengage Learning.
Authors:
Reference:
Year:
Title: Knut Sydsaeter, Peter Hammond, Arne Strom & Andrés Carvajal, "Essential Mathematics for Economic Analysis", 5th edition, 2016, Pearson.
Alpha C. Chiang & Kevin Wainwright, "Fundamental Methods of Mathematical Economics", 4th Edition, 2005, McGraw-Hill.
Authors:
Reference:
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Professional Presentations
Learning objectives:
LG1 - To communicate ideas in a structured and clear manner.
LG2 - To behave properly, with professional appearance, during oral presentations.
LG3 - To use audiovisual support instruments in an effective way.
LG4 - To comment on personal oral presentations and provide clear and structured feedback.
LG5 - To identify personal learning needs and be able to create effective self-development plans
Topics:
T1 The importance of public presentations
T2 Planning and structuring oral presentations
T3 Mind Map
T4 Transmission Methods
T5 Rules for slide presentation
T6 Resources
T7 Verbal Communication
T8 Nonverbal Communication
T9 Interaction Techniques
T10 The feedback.
1) Evaluation based on continuous attendance (in person)
- Successful completion of the online course - mandatory
- Attendance in 75% of classes (assessment of Attendance and Class Participation)
- Individual and pair presentations in the classroom (80%)
- Presentation Feedback Forms (10%)
- Mind Maps and Presentation support materials 10%
2) Exams
- Final evaluations tests: 100%
- Possibility of oral assessment, the teacher can request an oral discussion to define the final grade, individually or in pairs.
To successfully complete the continuous assessment, students cannot have less than 7 points in any of the selected assessment components.
Title: Gallo, C. (2014). TED: Os segredos de comunicação das conferências mais carismáticas do mundo. Lisboa: GestãoPlus
Pina, J. (2014). Como fazer apresentações em 10 etapas. Lisboa: Pactor
Pina, J. (2014). Comunicar com humor. Insensatez ou profissionalismo? Lisboa: Pactor
Pina, J. (2011). Apresentações Que Falam Por Si. Lisboa: Lidel.
Rodrigues, A. D. (2022). A natureza da atividade comunicativa. LISBON International PRESS.
Neves, J., Garrido, M. & Simões, E. (2006). Manual de competências pessoais, interpessoais e instrumentais: Teoria e prática. Lisboa: Edições Sílabo.
Authors:
Reference:
Year:
Title: Apperson, J. M., Laws, E. L., & Scepansky, J. A. (2006). An assessment of student preferences for PowerPoint presentation structure in undergraduate courses. Computers & Education(50), 148-153.
Barsalou, L. (2008). Grounded Cognition. Annual Review of Psychology, 59, 617-645.
Cyphert, D. (2007). Presentation Technology in the Age of Electronic Eloquence: From Visual Aid to Visual Rhetoric. Communication Education, 56(2), 168 - 192.
Duarte, N. (2008). Slide:ology. The Art and Science of Creating Great Presentations. Sebastopol CA: O'Reilly Media.
Gallo, C. (2010). The presentation secrets of Steve Jobs: how to be insanely great in fron of any audience. McGraw Hill.
James O'Rourke. (2008). O Segredo das Apresentações de Sucesso. Lisboa: Edições Centro Atlântico
Nelson Faria de Oliveira (2008). Como falar em público. Lisboa: Colecção Comunicação & Sucesso, GestãoPlus.
O?Neill, A. & Pina, J.A. (2022). Seja proativo! Assuma o controlo. Lidel. ISBN: 9789897528101
Authors:
Reference:
Year:
Technical Report Writing
The following competencies should be developed:
LG1 - To be able to differentiate various types of technical reports;
LG2 - To foresee the structure of the different sections of a technical report
LG3 -To classify and adquire the precise information for insertion in reports;
LG4 - To effectively synthesize ideas and conclusions
LG5 - To cite and paraphrase adequately
LG6 - To use the effective ways of graphical presentation of statistics
Topics:
T1 -Types of reports: identifying the basic formats.
T2 -Structural elements of a technical report .
T3 -Characteristics of a technical text: objectivity, clarity.
T4 -Written communication techniques: how to write a concise, pertinent, and clear text.
T5 -Organization of ideas: how to improve the message comprehension and to highlight the essential information;how to do a effective synthesis.
T6 -Basic rules to guarantee the reports grammatical quality (orthography and syntactical structure).
T7 -Mistakes to avoid: ambiguity, clichés, tautologies, colloquialisms;
T8 -Crediting sources, how and when to cite using quotes and paraphrasing, references.
-How to use text processing an presentations software in report writing.
Teaching methods will combine several approaches to promote the intended learning skills and aiming to promote students autonomous and continuous learning.
Namely it will include blended-learning program, exercises, in-class document analysis and discussion
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1-Ongoing evaluation (b-learning)
Minimum attendance at 2/3 of presencial classes
Approval on online courses(mandatory)
In-class participation and autonomous exercises - 30%
Writing a technical report 70%
2-Ongoing evaluation (presencial classes)
Minimum attendance at 2/3 of presencial classes
In-class participation and autonomous exercises 30%
Writing a technical report 70%
3-Final evaluation
Writing a technical report 100%
In each semestre only one ongoing evaluation prevails
Title: Roman, K. & Raphaelson J. (2010). Writing That Works; How to Communicate Effectively In Business. New York: HarperCollins Publishers Inc.
Oliu, W. E., Brusaw, C. T. & Alred, G. J. (2013). Writing That Works: Communicating Effectively on the Job. Boston, New York: Bedford/St. Martin's.
Hood. J.H. (2013). How to Book of Writing Skills: Words at Work: Letters, email, reports, resumes, job applications, plain English. United States: Wordcraft Global Pty Limited.
Bowden, J. (2008). Writing a Report: How to Prepare, Write and Present Really Effective Reports - 8th Rev. Edition. Begbroke, Oxford: How To Books.
Blanco, E. L. (2000). Como apresentar relatórios. Lisboa: Estampa.
Authors:
Reference:
Year:
Title: Young, T. M. (2005) Technical writing A-Z : a commonsense guide to engineering reports and theses New York: ASME.
Sussams, J. E. (1998). Como Fazer um Relatório. Lisboa: Presença.
Soares, M. A., Estrela, E. & Leitão, M. J. (2015). Saber Escrever uma Tese e Outros Textos. Lisboa: Don Quixote.
Peres, P. (2009) Escrever cartas, relatórios e outros documentos com o MS Word. Lisboa: Sílabo.
Kuiper, S. (2007). Contemporary Business Report Writing. Mason: Thomson Higher Education.
Gewirtz, A. R. (2007). How To Say It (R) Business Writing That Works: The Simple, 10-Step Target Outline System to Help you Reach Your Bottom Line. London: Prentice Hall Press.
Gentle, R. (2002). Read This!: Business Writing that Works. Harlow, Essex: Pearson Education.
Forsyth, P. (1998). 30Minutos... para escrever um relatório. Lisboa: Replicação.
Cox J. V. (1997). Como Redigir um Relatório. Lisboa: Cetop.
Campanizzi, J. (2005). Effective writing for the quality professional: creating useful letters, reports, and procedures. Wisconsin: ASQ Quality Press.
Bentley, T. (2002). Report Writing in Business. Oxford: Elsevier /CIMA Books.
Authors:
Reference:
Year:
Business English
LG1. Ability to discuss business related topics fluently
LG2. Consolidation of grammar
LG3. Ability to write a letter of application, CV and report
LG4. Ability to make a well structured presentation
LG5. Ability to describe trends, graphs and statistics
LG6. Good understanding and use of numbers
LG7. Ability to understand and discuss relevant headlines and news
articles.
LG8. Use formal written and spoken English
The course work of Business English is organized around the following topics.
S1 Company Structures
Describing department functions
Using numbers, dates, times, statistics
Describing change e.g rise/fall, increase/decrease etc
S2 Recruitment
Writing a letter of application
CVs
S3 Banking and money
Talking about money, and banking services
The language of graphs
S4 The language of presentations
55 Discussion of relevant newspaper articles.
S6 Consolidation of grammar: verbs, prepositions, articles, etc.
Formal vs informal English when writing and speaking
1.TP lessons(24h): development of fluency, key grammar and vocabulary through explanations and participatory methodologies; use of graphs to practice numbers; explanation and application of presentation language; news headlines for discussion. 2.Self Study(26h): study recommendations given at the end of each lesson. This includes: homework exercises; preparation of business presentation and report; grammar review; regular consultation of English news sites e.g. BBC.
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Continuous or periodic/final:
A) Continuous
Participation and attendance (10%)
Presentation (group or individual, defined by the teacher) and individual report on the subject of the presentation (40%).
Test (50%).
B) Periodic/Final
Individual presentation and Report (50%)
Final Exam (50%)
*The evaluation fields apply to all existing teaching modalities (in person, b-learning, mixed or e-learning). There is a minimum grade of 8.5 for each evaluation element.
Title: www.nytimes.com
www.bbc.co.uk
3) For current affairs:
2) Dubicka, I. et al. (2018). Business Partner B1 Coursebook, Pearson Education Limited.
1) Students should download and print the student work book in elearning and bring to lessons.
Authors:
Reference:
Year:
Title: Cambridge University Press: Cambridge English for Job-hunting Business English dictionary e.g. English Business Dictionary - Longman
Pearson Education: Market Leader: Business Grammar and Usage
Cotton, D., Falvey, D. and Kent, S. (2007). Market Leader Pre-Intermediate (3rd Edition), Pearson
Authors:
Reference:
Year:
Financial Calculus
1- Being able to determine interest (and the respective interest rate), the present value and the future value involved in a financial operation for any given time period, according to several calendar basis.
2- Knowing how to convert an annual interest rate into a periodic one, either on nominal or effective terms.
3- Being able to determine the periodic payments of an instalment credit contract, a leasing contract, or any other form of loan and knowing how to calculate the respective APR
4- Knowing how to divide any payment into its capital/principal and interest components and to present the respective loan schedule table
5- Being able to use EXCEL financial functions and financial calculators (or financial calculator modules) in solving the above mentioned calculations.
1.- Simple and Compound Interest, Present Value and Future Value; Discounting; Annual and Periodic Interest Rates; Equation of Value, Common Value and Term; Excel Financial Functions NPV and IRR; Inflation , Nominal and Real Interest Rates; Spot and Forward Interest Rates, Average Interest Rate
2.- Business Calculations: Interest on Overdrafts and current accounts; Discounting operations;Instalment Payment Calculations; APR (Excel functions XNPV and XIRR).
3. Annuities: Present Value, Future Value, Term and Interest Rate of Constant Annuities (Excel functions); Annuities payable pthly; Varying annuities; Perpetuities; Leasing; Income present value on real estate evaluation
4.- Loan Calculations:Basic Calculations, Loan Schedule tables; Contract Revisions and Special Contractual Arrangements
During the semester students will provide the following evaluation items:Individual Exercise (5%); Mid Term Exam(35%); and Team Work(10%). Teams should be composed of aminimum of 3 and up to a maximum of 5.
Final Exam: 50% for the students that presented the above mentioned evaluation items,100% for the other students.
Students with a final grade above 16 may be subjected to a special exam.
Title: José Azevedo Rodrigues e Isabel Nicolau: Elementos de Cálculo Financeiro, 9ª Edição, Áreas Editora, 2010(leitura recomendada para acompanhamento global da cadeira);
Luís Lopes dos Santos e Raul Laureano: Fundamentos do Cálculo Financeiro, 1ª Edição, Edições Sílabo, 2011(leitura recomendada para acompanhamento global do programa).
Alves Mateus (1998) ?Cálculo Financeiro: Teoria? e ?Cálculo Financeiro: Exercícios Resolvidos?, Ed. Sílabo (recomenda-se fundamentalmente a utilização do livro de exercícios);
Rogério Matias (2007) ? ?Cálculo Financeiro: Teoria e Prática?, 2ª Ed., Escolar Editora.
McCutcheon, J. and Scott, W. F. ? An Introduction to the Mathematics of Finance, Butterworth-Heinemann, 2003
Steiner, R. ? Mastering Financial Calculations, FT Pitman Publishing, 1998
Authors:
Reference:
Year:
Title: Luís Lopes dos Santos e Raul Laureano: Fundamentos e Aplicações do Cálculo Financeiro, 1ª Edição, Edições Sílabo (leitura recomendada para a realização de exercícios adicionais sobre as várias matérias);
Mota, A.G. e Custódio, C.: Finanças da Empresa, 3ª Edição, Booknomics, 2012 (para uma revisão rápida dos conceitos básicos de cálculo financeiro);
Nunes, J.P. et al: Investimentos Financeiros: Teoria e Prática, 2ª Edição, Sílabo,2012 (capítulo inicial sobre cálculo financeiro)
Caiado, A. C. e Caiado, J.: Gestão de Instituições Financeiras, Sílabo, 2006 (capítulo sobre cálculo actuarial)
Martins, A.: Excel Aplicado à Gestão, Sílabo, 2003
Curto, A. D.: Excel para a Economia e a Gestão, Sílabo;
Sequeira, J.: EXCEL: Guião de Funções para Economia e Finanças, Escolar Editora, 2005;
Authors:
Reference:
Year:
Management Accounting II
Its specific objectives can be depicted as it follows:
1. Evidence the role of budgeting within the process of planning and discuss the whole budgeting process;
2. Discuss the criticisms relating to traditional budgeting and evidence how the rolling budgeting, the activity-based budgeting and the zero-based budgeting (ZBB) are viable alternatives to traditional budgeting;
3. Explain the major features of a standard costing system, how it operates and the procedures for calculating the variances;
4. Explore how divisional financial performance measures might be devised in order to motivate managers to pursue organizational goals.
1. Planning and control functions at organizations
2. Types of plans (long, medium and short term plans)
3. Stages in the planning process (defining objectives; identifying strategies; evaluating alternatives; selecting the strategy; implementing the strategy)
4. The budgeting process and its objectives
5. Stages in the budgeting process
6. Difficulties related to the budgeting process
7. Liaison between the different budgets
8. Rolling budgeting, activity-based budgeting and zero-based budgeting
9. Standard costing and variance calculation
10. Variance analysis
11. Type of variances
12. Divisional financial performance measures and transfer pricing
1. Periodical evaluation
- One mid-term assessment test (40%)
- Case solving 10%
- Final test (50%).
Students should get a minimum mark of 7,5 points ( in each individual test), attendance to classes of at least 2/3, and a minumum of 10 points in the final classification.
2. Exam
Final exam 1st chance
Final exam 2nd chance
Approval - Minimum grade of 10 marks. Exam has a weight of 100% of the grade.
3. The students with a final grade above 16 points must be subjected to an additional examination
Title: - Drury, C. (2020) Management and Cost Accounting, 11 th Edition, South-Western / Cengage Learning.
Authors:
Reference:
Year:
Title: - Atkinson, A.A., Kaplan, R.S., Matsumura, E.M. e Young, S.M. (2012) Management Accounting, Sixth Edition, Upper Saddle River, NJ: Pearson Education (ISBN 978-0-273-76998-9);
- Garrison, R.H., Noreen, E. e Brewer, P.C. (2008) Management Accounting, Twelfth Edition, McGraw-Hill International;
- Young, S.M. (2004) Readings in Management Accounting, Fourth Edition, Upper Saddle River, NJ: Pearson Education (ISBN 0-13-142215-4);
- Franco, V., Oliveira, A., Morais, A., Oliveira, B., Jesus, M.A., Major, M.J., e Serrasqueiro, R. (2012) Gestão Orçamental e Medidas Financeiras de Avaliação do Desempenho, 3ª edição, Lisboa: Livros Horizonte.
Authors:
Reference:
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Company Law
The student is able to master basic concepts of law and to identify and analyze the main phases of the process of creation of a company.
The student understands the relations between the diverse organs of the company.
The student understands the process of elaboration and approval of accounts.
I- Basic concepts of Law
II- Company Law and Commercial Law
III- The place of the company in the Organization of Business
IV- Formation of the company: kinds of companies; the memorandum and the articles of association; the incorporation and its effects.
V- Organization of the company: general meetings; management and administration of the company and the auditors.
VI- The company's transactions, annual accounts and distribution of profits. The maintenance of capital.
VII- Alteration of the memorandum and winding up of the company.
VIII-Commercial contracts (Basic notions. Sale, loan and factoring).
The evaluation will be made on a periodic basis. The result of the test will contribute 20% to the final grade.
The students - in groups of up to four - will write and present a report on the constitution of a company. The result of this evaluation will contribute 30% to the final grade.
The written exam represents 50 % of the final grade, but a minimum score of 8 points is mandatory in order for a student to be approved in the course.
Students may opt just to pass a final exam.
Title: Constituição da República Portuguesa
Código Civil
Código das Sociedades Comerciais
Manuel António Pita, Curso elementar de direito comercial, 4ª ed., Lisboa: Áreas Editora, 2018
Authors:
Reference:
Year:
Title: Maria Manuel Leitão Marques/Maria Elisabete Ramos/Catarina Frade/João Pedroso, Manual de introdução ao direito: saber direito para entender o mercado, 3ª ed., reimpressão, Coimbra: Almedina, 2021
Maria Elisabete Ramos, Direito das sociedades, Coimbra: Almedina, 2022
Maria Elisabete Ramos, Direito comercial e das sociedades: entre as empresas e o mercado, Coimbra: Almedina, 2018
Paulo Olavo Cunha, Direito empresarial para economistas e gestores, 3ª ed., Coimbra: Almedina, 2020
Authors:
Reference:
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Statistics I
At the end of this learning unit's term, the student must be able to:
1. Know the main concepts used to describe qualitative and quantitative data in the field of management.
2. Apply descriptive analysis methods to quantitative and qualitative data from examples of the management area and analyse the results obtained.
3. Know the main concepts associated with probabilities, random variables, statistical functions and parameters.
4. Understand the most important theoretical probability distributions for discrete and continuous variables and calculate their probabilities.
5. Know the most important theoretical sampling distributions and how to choose the right ones for each type of problem.
6. Know how to estimate parameters on a case-by-case basis and distinguish between the concepts of parameter, statistic, estimator and estimate.
1 - Descriptive statistics
1.1 Types of variables
1.2 Frequency tables and graphics
1.3 Location measures. Measures of central (mean, median and mode) and non-central Tendency (quartiles and percentiles)
1.4 Measures of dispersion and shape (skewness and kurtosis)
2 - Probabilities
2.1 Revision of concepts
2.2 Total probability and Bayes theorems
3 - Random variables (RV)
3.1 Concept of discrete and continuous RVs
3.2 Probability, density and distribution functions
3.3 Parameters
4 - Distributions of discrete RVs
4.1 Uniform
4.2 Bernoulli
4.3 Binomial
4.4 Poisson
4.5 Negative binomial, geometric and hypergeometric
5 - Distributions of continuous RVs
5.1 Uniform
5.2 Normal. Additivity of the normal distribution
5.3 Distributions derived from the Normal: Chi-square, t-Student, F-Snedecor
5.4 Central limit theorem
6 - Sampling: Bernoulli and normal populations
7 - Parameters estimation
7.1 Point estimation
7.2 Properties of estimators
7.3 Maximum likelihood estimators
Periodic assessment:
2 individual quizzes (20% each) to be carried out during the class period on 3 October and 14 November at 6pm (proposed dates to be confirmed later by the 1st year council) and 1 final test (60%); average of the quizzes equal to or greater than 7.5 and minimum test mark of 9; minimum final average of 10. Quiz 1 covers points 1 and 2 of the syllabus, quiz 2 covers points 3, 4 and 5, and the final test includes all the syllabus content. Oral defence for grades of 18 or above; students who do not attend the oral defence will receive a final grade of 17.
Final exam:
Pass with a mark of 10 (rounded to the nearest integer). Grades higher than or equal to 18 will be subject to an oral defence; students who do not attend the oral defence will receive a final grade of 17.
All assessment moments will be carried out without consulting handouts, books or other materials, and the use of graphic calculators or mobile phones is not allowed; the forms will be provided by the teaching team at the time of the assessment.
Title: Reis, E., Estatística Descritiva, 2008, 7ª ed., Lisboa: Sílabo.,
Reis, E., P. Melo, R. Andrade & T. Calapez, Estatística Aplicada, 2021, Vol. 1, 7ª ed. Edições Sílabo.,
Reis, E., P. Melo, R. Andrade & T. Calapez, Estatística Aplicada, 2018, Vol. 2, 6ª ed. Edições Sílabo.,
Reis, E., P. Melo, R. Andrade & T. Calapez, Exercícios de Estatística Aplicada, 2021, Vol. 1, 3ª ed. Edições Sílabo.,
Reis, E., P. Melo, R. Andrade & T. Calapez, Exercícios de Estatística Aplicada, 2020, Vol. 2, 3ª ed. Edições Sílabo.,
Newbold , P., Carlson, W.L & Thorne, B.M., Statistics for Business and Economics, 2022, 10ª ed. Global Edition. Harlow: Pearson Education Limited.,
Kazmier, L.J., Theory and Problems of Business Statistics, 2004, Shaum, McGraw-Hill. -Harnett, D.L. & J.L. Murphy (1993) Statistical Analysis for Business and Economics. Addison-Wesley Publishers.,
Bernstein, S. & Bernstein, R., Theory and Problems of Elements of Statistics II, 1999, Shaum, McGraw-Hill.,
Carvalho, A., Exercícios de Excel para Estatística, 2015, CA- Editora de Informática,
Authors:
Reference:
Year:
Title: Robalo, A, Estatística, Exercícios, 2017, Vol. 1, 6ª ed., Lisboa: Sílabo.,
Curto, J.D. & D.S. Vieira, Excel para Economia e Gestão, 2023, 5ª ed. Edições Sílabo,
Pinto, J. & J. Curto, Estatística para economia e gestão, 2014, 3ª ed. Edições Sílabo,
Authors:
Reference:
Year:
Investments
1. Understand the working of the different segments of financial markets.
2. Know how to value bonds, how to make trading decisions in the bond market, how to compute the return of a bond investment and characterize their exposure to interest rate risk.
3. Know how to analyze the efficiency, performance and risk profile of a portfolio of financial assets.
4. Identify the main sources of value for a stock and value stocks with the discounted cash-flow method.
1. Financial Markets
(a) Money market
(b) Forex market
(c) Stock market
(d) Bond market
(e) Derivatives market
2. Bonds
(a) Bond features
(b) Day count conventions
(c) Term structure of interest rates: spot and forward rates
(d) Valuation of fixed rate bonds
(e) Trading decisions on the bond market
(f) Rates of return: yield-to-maturity and realized rate of return
(g) Rating e credit risk
(h) Valuation of floating rate bonds
(i) Interest rate risk: duration and convexity
3. Asset Pricing Models
(a) Risk and return
(b) Markowitz's model
(c) Tobin's model
(d) Capital Asset Pricing Model (CAPM)
(e) Performance valuation: Jensen's alpha, Sharpe index and Treynor index
4. Stocks
(a) Gordon model
(b) Present value of growth opportunities and dividend payment policy
1st chance: periodic evaluation consisting of a written mid-term exam (50%) and a written final exam (50%), with passing conditioned to a minimum grade of 7,5 in each exam; or only final exam (100%).
2nd chance: written final exam (100%).
For everything else, the general regulations for the Licenciatura em Gestão.
Title: Textos de apoio teórico/práticos a facultar pelo docente durante o semestre.
Bodie, Z., A. Marcus e A. Kane, Investments, 2021, McGraw-Hill/Irwin, 12ª edição;
G. Mota et al., Investimentos Financeiros: Teoria e Prática, 2019, Ed. Sílabo, 3ª edição
Authors:
Reference:
Year:
Title: Elton, E. e M. Gruber, Modern Portfolio Theory and Investment Analysis, 2014, Wiley, 9ª edição
Sharpe, W., G. Alexander, J. Bailey, Fundamentals of Investments, 2000, Prentice Hall, 3ª edição
Benninga, S., Financial Modeling, 2014, MIT Press, 4th edition
Authors:
Reference:
Year:
Financial Accounting II
Upon completing the course, students should be able to:
AoL 1- Identify the financial statements and understand their structure and connection, both in national and international regulations;
AoL 2 - Identify the main transactions in the operating and investing cycles, apply the appropriate measurement methods and establish their impact on the financial statements;
AoL 3 - Identify the main transctions in the financing cycle, apply the appropriate measurement methods, and establish their impact on the financial statements;
AoL 4 - Understand, in an integrated way, the accountability process, including the most relevant aspects relted to the legal certification of accounts.
1. Accounting harmonization and financial reporting: national and international regulations; Financial statements;
2. The operating cycle: Value Added Tax (VAT) and Other Taxes.
3. The investment cycle: Property, plant and equipment, intangible assets, and investment property; Recognition and measurement;
4. The investment cycle: investments in subsidiaries and associates; Recognition and measurement;
5. The financing cycle: bank loans and leases; Recognition and measurement;
6. The financing cycle: shareholders' equity; Recognition and measurement;
7. Accountability and auditing.
The assessment process in the course is carried out through two different possibilities:
1-Periodical assessment: includes a Mid-term test (40%) and a Final Exam (60%). The minimum attendance is 2/3 of the classes taught and the minimum grade in each assessment element is 7.5 points;
2-Final sitting exam: coprises a final exam with 100% weighting.
In any case of the two possibilities, proof of defense of the grade is required if the final classification is higher than 16 points.
Title: Kieso, Donald E.; Weygandt, Jerry J.; Warfield, Terry, D. (2020). Intermediate Accounting: IFRS Edition, 4th Edition, New Jersey: John Wiley & Sons.
Authors:
Reference:
Year:
Title: International Financial and Reporting Standards (IFRS), http://www.cnc.min-financas.pt
SNC - Sistema de Normalização Contabilística, htto://www.cnc.min-financas.pt
Elliot, Barry; Elliot, Jamie (2022). Financial Accounting and Reporting, 20th Edition, London: Pearson.
Lopes, I. T. (2023). Contabilidade Financeira: Exercícios Resolvidos e Propostos, 4ª Edição, Coimbra: Editora Almedina.
Lopes, I. T. (2022). Contabilidade Financeira: Teoria e Prática, Coimbra: Editoria D' Ideias.
Borges, A.; Rodrigues, A.; Rodrigues, R. (2021). Elementos de Contabilidade Geral; 27ª Edição, Lisboa: Áreas Editora.
Authors:
Reference:
Year:
Statistics II
At the end of this learning unit's term, the student must be able to:
1. Know and use the main concepts of inferential statistics.
2. Construct a confidence interval for a population parameter.
3. Know and identify parametric and non-parametric hypothesis tests , their errors and probabilities.
4. Know how to specify and estimate simple and multiple regression linear models, and how to interpret outputs
5. Know how to interpret SPSS outputs from the application of descriptive and inferential statistical methods.
0. Revision of parameter estimation concepts.
1. Confidence interval estimation. Pivotal function method.
2. Hypotheses testing.
2.1 Hypothesis formulation.
2.2 Errors and their probabilities.
2.3 Power function.
3. Parametric tests: hypothesis and assumptions.
3.1 One population tests: one mean, one proportion and one variance.
3.2 Tests for equality of two means with paired samples and independent samples.
3.3 Levene's test for equality of variances.
3.4 Oneway analysis of variance (ANOVA).
3.5 Multiple comparison tests.
4. Non-parametric tests.
4.1 Tests for equality of two or more distributions: Mann-Whitney and Kruskal-Wallis
4.2 Goodness of fit tests: Chi-square, Kolmogorov-Smirnov and Shapiro-Wilk.
4.3 Chi-square test of independence.
5. Simple and multiple linear regression models.
5.1. OLS estimation.
5.2 Assumptions and validation.
6. Using SPSS to analyse the results.
Periodic assessment: 2 individual quizzes (20% each) to be carried out during the classes period and a final test (60%); presence in at least 2/3 of the classes; minimum average of the 8 quizzes of 7.5 points; test with a minimum score of 8 points; final average of at least 10 points. Oral defence only for grades higher than or equal to 18; students not attending the oral defence will have a final grade of 17.
Final exam: approval with at least grade 10 (value rounded to units). Grades higher or equal to 18 will be subject to oral defence; students not attending the oral defence will have a final grade of 17.
All assignments have the following structure: a set of 10 multiple-choice questions (totalling 15 values, with a discount of 10% of the question value for each wrong answer) and 2 open questions (5 values) which you must solve by showing all the necessary steps and calculations.
All evaluation moments will be carried out without consulting handouts, books or other materials; the use of graphic calculators or mobile phones is not allowed; all necessary calculation formulas will be provided by the teaching team the evaluation moment.
Title: - Reis, E., P. Melo, R. Andrade & T. Calapez (2019). Estatística Aplicada, Vol. 2, 6ª ed. Edições Sílabo.
- Reis, E., P. Melo, R. Andrade & T. Calapez (2021). Exercícios de Estatística Aplicada, Vol. 2, 3ª ed. Edições Sílabo.
- Newbold, P., Carlson, W.L & Thorne, B.M. (2022). Statistics for Business and Economics, 10ª ed. Global Edition. Harlow: Pearson Education Limited. ISBN: 978-0-273-76706-0
- Anderson, D., Sweeney, J., Williams, T., Camm, J., Cochran, J.J., Freeman, J. & Shoesmith, E. (2024). Statistics for Business and Economics. 6ª edição. CENGAGE learning EMEA.
- Kazmier, L.J. (2004) Theory and Problems of Business Statistics. Shaum, McGraw-Hill. -Harnett, D.L. & J.L. Murphy (1993) Statistical Analysis for Business and Economics. Addison-Wesley Publishers.
- Bernstein, S. & Bernstein, R. (1999) Theory and Problems of Elements of Statistics II: Inferential Statistics. Shaum, McGraw-Hill
Authors:
Reference:
Year:
Title: - Hogg, R. V., Tanis, E.A. & Zimmerman, D.L. (2015) Probability and Statistical Inference, 9th ed., NJ: Pearson. ISBN 978-0-321-92327-1
- Ingram, J.A & J.G. Monks (1992) Statistics for Business and Economics, 2nd ed., The Dryden Press
- Laureano, R.M.S. & Botelho, M.C. (2017) SPSS Statistics. O meu Manual de Consulta Rápida, 3ª ed. Edições Sílabo.
- Laureano, R.M.S. (2022) Testes de Hipóteses com o IBM SPSS Statistics. O meu Manual de Consulta Rápida, 3ª ed. Edições Sílabo.
- Laureano, R.M.S. (2020) Testes de Hipóteses e Regressão. O meu Manual de Consulta Rápida. Edições Sílabo. - Robalo, A & Botelho, M.C. (2018). Estatística - Exercícios, Vol. 2, 6ª ed. Edições Sílabo.
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Strategic Management
1. To understand different strategic analysis situations, including the analysis of the environment, industry, and stakeholders and their influence on the internal analysis of organizations.
2. To use rational approaches to identify and choose strategic alternatives
3. To analyze issues and practices related to the implementation and control of chosen strategies.
4. To incorporate principles of ethical, responsible and sustainable management into strategic decision-making.
5. To understand current themes in the area of Strategic Management.
6. To develop critical thinking.
7. To have autonomy to plan learning processes to advance knowledge in the area under study.
1. Basic Concepts (from positioning to movement)
2. Ethics, CSR and Sustainability
3. Strategy Formulation - vision, mission and values
4, The Resource Based View and Dynamic Capabilities
5. External (macro analysis)
6. Industry and Competitor Analysis
7. Strategic choice (competitive strategies)
7.1. The generic strategies
7.2. Blue Ocean Strategies
8. Strategic choice (corporate strategies)
8.1. Vertical integration
8.2. Diversification
8.3. Strategic alliances
8.4 internacionalization
9. Implementation
10. Strategic Control & Balanced Scorecard
11. Corporate Governance
12. Current issues in strategic management
Option 1(Periodic assessment)
-50%: End of term Test (AW=30+3 hrs)
-50%: Group assignment throughout the semester divided into 4 presentations (15% +15% +10% +10%)
Approval: Weighted average of 10 or more (0-20 scale); the end of term test and the weighted average of the remaining periodic assessment components cannot be less than 8 (0-20 scale).
Option 2 (End of term exam)
Approval: 10 (on a 0-20 scale)
Title: Barney, J. B., & Hesterly, W. S., Strategic management and competitive advantage: Concepts and cases. Pearson., 2021, Barney, Jay B., Hesterley, William S. (2021) Strategic Management and Competitive Advantage: Concepts and Cases. Pearson,
Pearce, J. A., Robinson, R.B. (2014), Strategic Management Formulation, Implementation and Control, 7th edition, McGraw hill International Editions
Thompson, A., Peteraf, M., Gamble, J., Strickland III, A. J., Crafting & executing strategy 23/e: The quest for competitive advantage: Concepts and cases. McGraw-Hill Education., 2021, Thompson, Strickland and Gamble (2021). Crafting and Executing Strategy The Quest for Competitive advantage, McGraw Hill,
Chandler, D. (2022). Strategic corporate social responsibility : Sustainable value creation . Sage Publications
Ferrell, O. C., & Fraedrich, J. (2021). Business ethics : Ethical decision making and cases. Cengage learning
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Title: António, N. S., Estratégia Organizacional: do mercado à ética. Escolar Editora., 2012, (2012). Estratégia Organizacional: do mercado à ética. Escolar Editora.,
António, N.S., Estratégia Organizacional - do Posicionamento ao Movimento. Edições Sílabo., 2015, António, Nelson Santos (2015) Estratégia Organizacional - do Posicionamento ao Movimento, 3ª Edição, Edições Sílabo.,
Kim, W. C. & Mauborgne, R. 2005. Blue Ocean Strategy: From Theory to Practice. California Management Review, Spring 2005, Vol. 47(3):105-121
Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard business review , 84(12), 78 92
Porter, M. E., & Kramer, M. R. (2011). Creating shared value: Redefining capitalism and the role of the corporation in society. Harvard Business Review , 89(1/2), 62 77
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Corporate Finance
1. Financial Analysis of Investment Projects, comprising capital budgeting, forecasting cash flows, and criteria such as Payback Period, NPV, IRR) and Profitability Index.
2. Robustness Analysis of a project, identifying its drivers, through a series of complementary tests.
3. Identify the main Types of Financing for a project.
4. Establish a relationship between Valuation of a project and its Capital Structure.
5. Knowledge of the main methods of valuation of Companies, such as the Discounted Free Cash Flow (FCFF, FCFE), Multiples, and Economic Value Added (EVA, MVA).
6. Understand what is meant by cash management and identify sources and uses of short term funds. Understand the financial impact of working capital decisions
I - The Capital Budgeting Decision
1. Cash Flow Estimation.
2. Criteria for Investment Selection.
3. Choosing among projects with Different Lives.
4. Sensitivity Analysis, Scenario Analysis, Breakeven Analysis.
5. Decision Tree Analysis.
II - Long-Term Types of Financing
1. Equity
2. Debt
III - Capital Structure
1. The Irrelevance of Capital Structure
2. Capital Structure with Corporate Taxes
3. Limits to the Use of Debt
4. Valuation of Real Investment Projects with Debt
IV - Valuation of Companies
1. Discounted Cash Flows
2. Economic Value Added
3. Market Multiples
V - Cash Management
1. Short Run financial management
2. Short Term Financial Investments
3. Sources of Short Term Financing
Each student should acquire analytical and communication skills, according with the established learning outcomes. The acquisition of these skills will use the following learning methodologies:
1.Expositional, presentation of the theoretical reference frames
2.Participative, analysis and resolution of application exercises analysis of case studies, and reading texts
3.Active, realization of individual/group works
4.Self study and autonomous work, as is contemplated in the class planning.
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Regular grading system:
- 1 mid-term test (40%)
- 1 final test (60%)
- Attendance to classes of 80%.
Students that opt to be out ot the regular grading system have two additional moments to pass each worth 100% of the final grade.
Title: - Hillier, D., Ross, S., Westerfield, R., Jaffe, J., and Jordan, B., 2016, Corporate Finance, 3rd European edition, McGraw-Hill.
- Mota, A, C. Barroso, J. Nunes, L. Oliveira, M. Ferreira e P. Inácio, 2020, Finanças Empresariais, Teoria e Prática, Sílabo, 6ª edição.
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Title: - Damodaran, A., 2018, Applied Corporate Finance, John Wiley & Sons, 4th. edition.
- Brealey, R., S. Myers and F. Allen, 2013, Principles of Corporate Finance, McGraw-Hill, 13th. edition.
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Macroeconomics
1. Being able to identify main macroeconomic variables and economic policy instruments.
2. Understanding economic policy mechanisms and evaluating the consequences of economic policy measures to economic agents.
3. Being able to analyze and evaluate the consequences of external shocks to economic activity.
1. Welcome to Julia & Pluto
2. Introduction to Macroeconomics
3. Measuring Macroeconomic Data
4. The IS Curve
5. Monetary Policy & Aggregate Demand
6. The Central Bank Balance Sheet & Monetary Policy Tools
7. Aggregate Supply and the Phillips Curve
8. The Aggregate Demand & Supply Model
9. Macroeconomic Policy: Aggregate Demand & Supply Analysis
10. The Zero Lower Bound & Macroeconomic Policy
11. Fiscal Policy & the Government Budget
12 . Rounding up topics & controversies
Option A:
1. Attendance of at least 75% of the classes
2. Midterm test (covering the topics up to week 6): 50%
3. Endterm test (covering all the topics, but with more emphasis on the materials of weeks 6 to 12): 50%
4. The grade in any of these tests cannot be lower than 8 out of 20 points
Option B:
1. One final exam: weight of 100% on the final grade.
2. Covers all materials taught during the entire semester.
Title: Frederic S. Mishkin, Macroeconomics: Policy & Practice, Second Edition, 2015, Pearson Editors,
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Title: Stephen G. Cecchetti and Kermit L. Schoenholtz, Money, Banking, and Financial Markets, Fifth Edition, 2017, McGraw-Hill,
Authors:
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Company Evaluation and Restructuring
LG1 - To analize, sinthesize and solve complex problems, being able to identify the sources of value creation or destruction.
LG2 - To understand and be able to use appropriate company valuation techniques, for different life cycle stages and ownership structures.
LG3 - To use financial tools fit to predict and measure the value created through a restructuring process, by comparing the ex-ante and the ex-post value of the companies.
1 - Companies's Turnarounds
Governance and agency problems. Types and operations of stressed companies restructuring. Principais medidas de reestruturação interna. Main turnaround measures
2 - Diagnostics of Turnaround Processes:
P&L and balance sheets analysis Fundamentals of financial and ratio analysis. Profitability and Growth Analysis. Risk analysis and leverage. Financial health of the company. Early warning and insolvency risk analysis models.
3 - Review of the main valuation methods and models
Value definition. Intrinsic and relative value. Facts and myths of valuation. Stakeholders and valuation methods. Valuation methods. Revenue based valuation: dividends and cash flows. Present value of growth opportunities. EVA & MVA. Multiples method. Tangible and intangible assets valuation.
4 - Valuation of turnaround projects
During the teaching term the regular grading instruments are:
- 1 final test (50%);
- 1 Team work with several intermediate presentations along the semester (50%).
Students that are not submitted to the regular grading system may take the final exam (100%).
Title: Documentação e legislação sobre reestruturação de empresas.
Minchington, C. and G. Francis (2000) Shareholder Value, Management Quarterly.
Ferreira, Domingos (2002) Fusões, Aquisições e Reestruturações de Empresas (2 volumes). Ed. Sílabo
Fernandez, P. (2007) Company Valuation Methods: The most common errors in valuation, WP 449, IESE
Neves, JC (2002) Avaliação de Empresas e Negócios. McGraw Hill
Damodaran (2012) Investment Valuation, 3. Ed., Wiley
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Title: Weston, Mitchell & Mulherin (2004, 4. Ed.) Takeovers, Restructuring and Corporate Governance. Prentice Hall.
Neves, J.C. (2012) Análise Financeira e Relato Financeiro, Texto Editores
Esperança, J. and F. Matias (2009, 3. Ed.) Finanças Empresariais, Texto Editores, Leya.
Damodaran (2010, 2nd Ed.) The Dark Side of Valuation: Valuing Young, Distressed, and Complex Businesses, Pearson
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Tax
1. To know and use the main concepts of tax.
2. To classify the income paid by companies in accordance with personal income tax (IRS) categories.
3. To apply the respective deductions at source.
4. To apply and determine the corporate income tax (IRC) value and to know its payment procedures.
5. To classify the trade operations in view of the value-added tax (VAT).
6. To understand the principal rules of determination of VAT in internal operations.
I. Introduction
Concept of tax
Similar public revenues
Types of taxes
Moments of tax obligation
Tax power and the taxpayers
Constitutional tax principles
II. IRS
Personal incidence
Gross value of each income categories
Negative delimitation of statutary incidence
Tax benefits of each income categories
Deductions at source
III. IRC
Personal incidence
Tax base
Period of taxation
Gross profits and costs (accounting and taxation)
Others patrimonial variations
Fiscal regime of subsidies
Assets depreciation and revalorization
Provisions and adjustment
Social expenses
Non deductible costs
Gains and reinvestment
Avoidance of economic and international double taxation
Tax losses deduction
Rates of IRC
Fiscal transparency regime
IV. IVA
Characteristics
Tax incidence
Tax benefits
General rules to locate operations
Tax value determination
Rates of VAT
The continuous evaluation must consist of the following:
-Students must attend 66% of classes
-An oral group presentation on a theme, counting as 15% of the final grade;
-An individual intercalary test, counting as 35%;
-A global and individual examination/test, counting as 50% of the final grade ;
-A minimum score of 7.5 values in all these components.
Students in final assessment will only have one final exam.
There will be an oral exam for students who had a grade superior to 16.
Title: ?Guia dos Impostos em Portugal?, Brás Carlos, Irene Abreu, João Durão e Emília Pimenta, ed. Quid Juris
?Impostos-Teoria Geral?, Américo Fernando Brás Carlos, Almedina, (Cap. II, Cap. III, Cap. IV até ao ponto 65 e Cap. VIII).
Estatuto dos Benefícios Fiscais
Códigos do IRS, IRC, IVA
Lei Geral Tributária
Constituição da República Portuguesa
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Year:
Title: Henrique Quintino Ferreira ?IRC - Determinação da matéria colectável?, Rei dos Livros.
Teixeira Ribeiro, ?Lições de Finanças Públicas?, Coimbra Editora
Casalta Nabais, ?Direito Fiscal?, Almedina
Alberto Xavier, ?Manual de Direito Fiscal?, Almedina
R. Musgrave e P. Musgrave ?Public Finance in Theory and Practice?, McGraw-Hill
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Human Resources Management
1. To understand the main goals of Human Resources Management and to explicit their integration with General Management
2. Define the main characteristics of planning, recruitment, selection and socialization of new employees;
3. To know the main defining elements of Training, Career and Performance Evaluation policies;
4. Apply the main concepts of Compensation and Conditions of Service to HRM ;
5. Apply theoretical concepts of HR on the analysis of managerial and economic contexts
1. Introduction to Human Resource Management
2. HRM, general management and performance
3. Current trends and the future of work
4. HRM processes and activities
4.1 Analysis and description of functions
4.2 HR planning
4.3 Recruitment and selection
4.4 Welcoming, integration and socialization
4.5 Training
4.6 Performance management
4.6 Careers
4.7 Wages and salary rewards
1. Periodic evaluation:
- Final test 70%
- group work 30%
For approval in periodic evaluation, each evaluation element must have a minimum score of 7.5v and final evaluation with a score greater than or equal to 9.5v.
Students excluded from the periodic evaluation will be able to carry out a final evaluation (100%).
2. Final Evaluation:
final evaluation 100%
Title: - Dessler, G. (2018). Fundamentals of Human Resource Management (5th Edition). New York: Pearson.
- Duarte, A., Nascimento, G., Almeida, F. (2019). Gestão de pessoas 4.0 - Entre a Continuidade e a Reinvençºao. In MAchado, C., Davim, J. (coords). Organização e Politicas Empresariais. Ed Atual Almedina. Lisboa
- Ferreira, A., Martinez, L. Nunes, F. e Duarte, H. (2015). GRH para Gestores. Lisboa: Editora RH.
- Tyson, S. e York, A. (2005) Essentials of HRM. Burlington: Elsevier.
- Crawshaw, Budhwar & Davis (Eds.) (2014). HRM: Strategic and International Perspective. Sage.
- Sekiou, Blondin, Fabi, Peretti, Bayad, Alis e Chevalier (2009). Gestão dos Recursos Humanos. Lisboa, Instituto Piaget.
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Title: - Ivancevich, J (2008). Gestão de Recursos Humanos. São Paulo: McGraw-Hill
- Martinez, L., Ferreira, A. E Lopes, M. (2013). Gerir pessoas: Exemplos de boas práticas em Portugal. Lisboa:Edições Sílabo.
- Williams, M., McDaniel, M.. e Nguyen, N. (2006). A Meta-Analysis of the Antecedents and Consequences of Pay Level Satisfaction. Journal of Applied Psychology, 91 (2), 392-413.
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Ethical Issues in Accounting
After the frequency of the UC the students must be able: 1.To know the general basis of the principles of ethics and deontology; 2.To understand the importance of the ethical behavior in the exercise of its future professional activity, motivating the students to privilege an ethical behavior in information reporting to internal and external users; 3.To understand the importance of the existence of codes of ethics and particularity, related with the exercise of the professional activity of accountant and auditor, - Code of the IFAC; 4.Apply the theoretical knowledge and written skills before a set of concrete situations in accounting and management control, stimulating the pupil to have ethical behaviors, a clear communication and, in particular, to the situations that come to it to appear in the context of its professional activity.
1 ? Key concepts 1.1.Ethics concept 1.2. Deontology 1.3. The ethics in the businesses (economics ethic and enterprise ethic) 1.4 Examples 2. Ethics in accounting and auditing 2.1. Particularities 2.2. Some of the problems of accountant 2.3. Ethical principles 2.4. The codes of behaviour 2.5. Necessary elements for the construction of a ethic code 2.6. Examples of codes of ethics 3. Code of Ethics of IFAC 4. Conclusions
The assessment of this Course is carried out either through periodic assessment or through an exam. Students in the periodic assessment regime are assessed using the following instruments: Group work (40%) and Test (60%). Assessment by exam consists of carrying out an exam with a weighting of 100%.
BibliographyTitle: -Código de Ética do IFAC (International Federation of Accountants) ? distribuído aos alunos.
-JESUS, Maria Margarida Nascimento ? Ética y Actividad Empresarial, Cultura y Valores Éticos en las Empresas Algarveñas. Tese de Doutoramento, Universidade de Huelva, 2001.
-Mathews, M. R., e Perera, M. H. B.; Accounting Theory & Development; 3Th edition Thomson Publishing; 1996.
-MOREIRA, José Manuel; Ética, Economia e Política; Lello Editores; 2a edição, 1996, Porto.
-MORGADO, Isabel Salema ? Uma ética para a Política. Lisboa, Instituto Piaget, 2004.
-PIEPER, Annemarie ? Ética y Moral. Barcelona, Editorial Crítica, 1990. ´
-RENAUD, Isabel e Michel ? Ética e Moral. In L. Archer, J. Biscaia e W. Osswald - Bioética. Lisboa, Verbo, 1996.
-RENAUD, Michel ? Novas Perspectivas sobre a Ética e a Moral. In M. Patrão Neves (coord.) ? Comissões de Ética: das bases teóricas à actividade quotidiana. Coimbra, Gráfica de Coimbra, 2002.
-SINGER, Peter ? Ética Prática. Lisboa, Gradiva, 2002.
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Title: - Jornais diários e/ou semanários com temáticas de contabiidade e de gestão;
-Jornais da base de dados da Biblioteca do ISCTE ?A..Z?, ou ?b-on?, relacionados com as principais temáticas da UC;
-Artigos diversos, dos quais se destacam;
FERNANDES FERREIRA, Rogério; A Ética e a Actividade Profissional; Jornal de Contabilidade n°.227, Fevereiro de 1996, Lisboa.
FERNANDES FERREIRA, Rogério; Ética na Prestação de Contas; Revista de Contabilidade e Comércio n° 212; Dezembro de 1996, Porto.
FERNANDES FERREIRA, Rogério; Reflexões Éticas na Prestação de Contas; Boletim da CROC n° 9 (II série); Outubro-Dezembro de 1997; Lisboa.
FERNANDEZ FERNANDEZ, José Luis; Ética Empresarial y Competi ti vidad; Boletin AECA n° 35; 2o cuadrimestre de 1994; Madrid.
GONÇALO ANGULO, José António; Ética en las Organizaciones: Moda o Necesidad?; Boletin AECA n° 35; 2o cuadrimestre de 1994; Madrid.
GUISLAIN, Georges; Didáctica e Comunicação; Edições Asa; 1994; Porto; 240 p.HUB LER Myron; International Professional Interaction and Propensity for EthicalConflicts of Interest; Comunicação ao XVII Congresso da European Accounting Association; 1995; Veneza.
MATOS CARVALHO, José Manuel de; A Ética e o ROC; Boletim da CROC n° 4 (II série); Julho-Setembro de 1995; Lisboa. ?MAURICE, Jack; Accounting Ethics; Pitman Publishing; 1996; London.
PALMA, José de; A Ética nos Negócios como Base do Sucesso de Livre Concorrência; Semanário Económico; edição de 7 de Fevereiro de 1997; Lisboa.
PEREIRA SILVÃO, António Joaquim; Código de Ética e Deontologia Profissional dos Revisores Oficiais de Contas - Comentários; Boletim da CROC n° 6 (I série) Setembro-Dezembro de 1987; Lisboa.
PLÁCIDO LISBOA, Lázaro (coor.); Ética Geral e Profissional em Contabilidade; Editora Atlas; 1996; São Paulo.
SARMENTO COELHO, Manuela; A Contabilidade como Instrumento de Gestão e Garante da Ética nos Negócios; Jornal de Contabilidade n° 240, Março de 1997, Lisboa.
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Final Project in Accounting
In the end of this course, students should be able to:
1. Understand accounting as a financial information system of the organization?s activities and manager´s decisions;
2. Develop critical reasoning ability about the models and accounting tools and their adequacy to the organizations and stakeholders? needs;
3. Structure a accounting system that promotes the transparency and reliability of accounting information;
4. Develop accounting practice through internship and classes that will serve as a complement to the work to be carried out in the internship with the monitoring of the teacher and patron;
5. Submit a final internship report that will include work developed in the internship as well as in class and in autonomous work.
1 The mission and role of accounting information systems
2 Information and accounting systems
3 Business processes and accounting information: Integration in ERP environment
3.1 Financial and non-financial information: the management plan of accounts.
3.2 Entities and business relationships: Concepts. Integration in ERP environment
3.3 Buying and selling processes: main internal control mechanisms
3.4 Inventory and service management
3.5 Investment management
3.6 Human resources management
3.7 Cash-flow management
3.8 Financial and tax reporting
3.9 Management reporting in ERP environment
4 Financing operations
5 The constitution of companies: Stages and formalities
6 The role of accounting and auditing in ensuring user trust. OCC, OROC and the professions of accountant and statutory auditor.
7 Advanced accounting topics
8 The importance of CRM tools in the business function
Each student should acquire analytical, information gathering, written and oral communication skills, according the learning outcomes for this unit. To contribute to this, will be used the learning methodologies (LM): 1.Participative, with analysis and discussion of case studies, and of support and reading texts; 2. Active, with the realization of individual (internship) and group works; 3.Self-study, related with autonomous work by the student.
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The assessment is exclusively achieved during the learning-teaching term. During the learning-teaching term, the following instruments requiring group reporting and analytical and critical reasoning skills will be adopted: Exercise /class problem solving: 10%; Practical works and project report: 70%; Achievement with Partner: 20%. These competences will have an individual classification. This grade requires a student's attendance equal or below to 80% and presentation of all evaluation tools.
Title: -Rodrigues, J.A., e Ana Simões, Analisar a Performance Financeira : uma perspetiva multidimensional, 2ª Edição , Coleção Global Áreas Editora 2012.
-Borges, A., Rodrigues, J. A., Rodrigues, R., Elementos de Contabilidade Geral, 27ª Edição, Áreas Editora, Lisboa, 2021.
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Title: - Artigos diversos, dos quais se destacam; -Anderson, Steven R.; Kaplan, Robert S.; Time-Driven Activity Based Costing; Harvard Business Review, Nov de 2004., -D Branco, M.(2006). O porquê de uma nova definição ativo. Revista Revisores & Empresas Janeiro/Março 2006. -Carqueja, Hernâni O. (2009). Teoria da Contabilidade - Uma interpretação . Revista de de Estudos Politécnicos nº 23. Vol. LVIII, Abril de 2009. -Carqueja, Hernâni O. (2002). Actividade contabilística até Luca Pacioli. Revista de Contabilidade e Comércio nº 23. Vol. LVIII, Abril de 2002. -Esteve, Estebam Hernandez (2002). La Historia de la Contabilidad. Revista Libros, nº 67-68 (Julio-Agosto 2002).
- Regulamento (CE) n.º 1126/2008 da Comissão, de 3 de Novembro de 2008, que inclui integralmente todas as normas apresentadas pelo IASB, bem como todas as interpretações apresentadas pelo International Financial Reporting Interpretations Committee (IFRIC), adotadas na Comunidade até 15 de Outubro de 2008, bem como todos os regulamentos (CE) que procedem a alterações posteriores ao regulamento indicado.
- Sistema de Normalização Contabilística (SNC), composto pelas normas contabilísticas e de relato financeiro, modelos das demonstrações financeiras, estrutura concetual, códigos de contas e normas interpretativas e respetiva legislação de suporte (nomedamente o Decreto-Lei n.º 98/2015, de 2 de junho, Decreto-Lei n.º 36-A/2011, de 09 de março - artigos não revogados)
- Horngren, Charles T., Gary L. Sundem, John A. Elliott, Donna Philbrick, Introduction to Financial Accounting: Pearson New International Edition 11th Edition, Kindle Edition 2013.
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Management Control
1.Realize and present to an audience a diagnosis study on a management control model (written and oral format);
2.Know how to select the management control tools most adequate to the needs of managers;
3.Interpret financial and non-financial information and structure it from a managerial standpoint;
4.Propose the implementation of management control tools through a corporate performance perspective.
I Management Control System: Key Ideas
1.Framework
2.Performance approach
3.Principles
4.Marketing approach
5.Management control system evolution
II Financial Information Requirements
1.Financial information objectives relevant to management
2.Costs and margins segmentation methodology
3.EVA and value management by residual income
4.Costs and decision making: ABC
III Behaviour inducing tools
1.Organizational structure based on responsibility centers
2.Performance evaluation criteria of responsibility centers
3.Transfer prices methods
IV Planning and Activity Monitoring
1.Planning cycle role on defining objectives
2.Budget control on monitoring financial targets achievement
3.Performance measurement systems: Tableau de bord and Balanced Scorecard.
1) Periodical evaluation: Instruments: case solving/Work, in group/individual (40%) and an individual written final test (60%). Requires a minimum grade of 7,5 points in each element (or group of elements), attendance to classes of at least 2/3, and a minimum of 10 points in the final classification
2) Exam (1st sitting): written test (100%), requiring minimum 10 points to get approval
3) Exam (2nd sitting): written test (100%), requiring minimum 10 points to get approval. Scale: 0-20 points
Title: Jordan, H., J.C.Neves, e J.A.Rodrigues, O Controlo de Gestão - ao Serviço da Estratégia e dos Gestores., 2021, Áreas Editora,
Kenneth A. Merchant & Wim A. Van der Stede, Management Control Systems. Performance Measurement, Evaluation and Incentives, 2018, Prentice Hall,
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Reference:
Year:
Title: Anthony, R.N., Management Control Systems, 2007, Homewood, III.: McGraw-Hill,
Rodrigues, J.A., e Ana Simões, Analisar a Performance Financeira. Uma perpectiva multidimensional, 2012, Áreas Editora,
Rodrigues, J.A., e Ana Simões, Apurar Resultados com base nos Processos. O custeio baseado nas atividades, 2009, Áreas Editora,
Rodrigues, J.A., e Ana Simões, Descentralizar e responsabilizar por Resultados. A organização em centros de responsabilidade, 2009, Áreas Editora,
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Financial Reporting
Apprehending the models of presentation of the financial statement and how to do them. When the revenue shall be recognized and measured. Introduction to assets and financial liabilities as well to income taxes.
1. Conceptual framework
2. Financial statements
3. Accounting changes and errors
4. Events after the balance sheet date
5. Revenue
6. Introduction to financial assets and liabilities.
7. Income taxes
8. Accounts consolidation.
Course grades of the periodical assessment is based on 20 point scale, as follows:
a. Cases 20%.
b. Intermediate test 30%.
c. Test 50%.
If the average grade of the several assessment is below 9.5 (in 20) the sudent will not pass on the course.
As an alternative to the periodical assessment students could do only a written exam (which can take place in the first sitting).
Title: Livros de apoios: Elliot, B. & Elliot, J. (2022) Financial Accounting and Reporting, RU, Pearson.
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Title: Outros livros/normas recomendados para consulta: (a) International Accounting Standards (IAS) e International Financial Reporting Standards (IFRS) do IASB; (b) Normas Contabilísticas e de Relato Financeiro (NCRF) da Comissão de Normalização Contabilística (CNC).
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Financial Audit
1. Know the meaning and the Audit main goal
2. Know Audit Profession
3. Know the Integrated Audit Process (IAP)
4. Understand how to apply IAP
5. Understand how to conclude an Audit exercise.
1.1. Audit meaning and types of Audits and Auditors
1.2. Audit Reports and Statutory Audit Certification
1.3. Audit main principles and specialized matters that an auditor should know
1.4. Threats and Opportunities to Audit
2.0. The Ecosystem of Audit and its main Bodies or Institutions
2.1. Audit responsabilities and the Certified Public Accountant
2.2. Professional Ethics
3.0. Audit Methodology: Risk Evaluation, Planning and work Programs
3.1. Audit evidence and working papers
3.2. Internal Control System and types of tests
3.3. Analytical procedures and tests of detail
3.4. Audit Sampling
4.0. Apply the IAP to the different business cycles (eg. Sales, Inventory, Investments) 5.0. Procedures to apply on completing the Audit
5.1. Evaluate Audit results
5.2. Issue the Audit report
5.3. Communicate with the company corporate bodies
There are two ways to obtain the evaluation: (i) Periodical evaluation, with a minimum participation of 2/3 in the classroom, a written test with the consideration of 60 %, and a group work with a consideration of 40 %, on each the student must have a evaluation no less than 7,5 points; or (ii) Final Written examination. In
both cases - periodical or by exam - the students whom obtain a classification equal or superior to 10 points will be approved.
Title: - LOPES, I. T. (2019). Auditoria Financeira: Do Controlo Interno ao Controlo Externo Independente, Coimbra: Edições Almedina.
- IFAC - INTERNATIONAL FEDERATION OF ACCOUNTANTS (2018). Manual das Normas Internacionais de Controlo da Qualidade, Auditoria, Revisão, Outros Trabalhos de Garantia de Fiabilidade e Serviços Relacionados, Parte I, Tradução da Ordem dos Revisores Oficiais de Contas, Lisboa: OROC.
- EILIFSEN, A.; MESSIER, W. F.; GLOVER, S. M.; PRAWITT, D. F. (2017). Auditing and Assurance Services, 3rd International Edition, Berkshire: McGraw-Hill Education.
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Title: - COSSERAT, G. W; RODDA, N. (2009). Modern Auditing, 3rd Edition, West Sussex: John Wiley and Sons.
- COSTA, C. B. (2019). Auditoria Financeira: Teoria & Prática, 12ª Edição, Lisboa: Rei dos Livros.
- ALMEIDA, B. J. (2019). Manual de Auditoria Financeira: Uma análise integrada baseada no risco, 3ª Edição, Lisboa: Escolar Editora.
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Final Project in Finance
-L.G.1. Develop and present, in written and in oral forms, and discuss the business plan in a good factual, logical and communicating way, especially with regard to potential investors. This business plan will be developed as a team work;
- L.G.2.This will also give the students the experience of generating a business idea, researching and planning a new business plan and develop core competencies towards public presentation of the business plan;
- L.G.3. Students will demonstrate an understanding of and be able to apply the financial accounting standards, as well as develop the business plan covering economic and financial valuation, methodologies and analysis. They will develop the business plan also covering the industry, marketing and sales forecasts, technology and organization.
1. Objectives and methodology
2. Market Analysis
3. Supply Chain Value Management
4. Intelectual property
5. Management and organization
6. Financial information
- Three group presentations in classes- 15%;
- Discussion of the 3 presentations, including the final report individual discussion - 25%;
- Final word report, that will be the object of a final public oral presentation- 50%;
- An individual mini-test (to be completed in the last session) to obtain students' final assessment regarding the work they have done - 10%.
Title: Smith, J. e R. Smith (2004, 2ª Ed.) "Entrepreneurial Finance", Wiley.
Sarkar, S. (2014, 3ª Ed) "Empreendedorismo e Inovação", Escolar Editora.
Osterwalter A, Pigneur Y, (2009), "Business Model Generation", Self Published
Esperança, J. e F. Matias (2009, 2ª Ed.) "Finanças Empresariais", Texto Editora.
Duarte C e Esperança, J. (2012) Empreendedorismo e Planeamento Financeiro, Edições Sílabo
Brealey, Myers e Allen (2014, 11ª Ed.) "Principles of Corporate Finance", McGraw-Hill.
Livros
Outros artigos e papers a fornecer nas aulas
Zider, B. (1998) "How Venture Capital Works", Harvard Business Review, Nov.-Dez., pp. 131-139.
Sahlman, W. (1997) "How to Write a Great Business Plan", Harvard Business Review, Jul.- Ago., pp. 98-108.
Artigos
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Title: Timmons, J., A. Zacharakis e S. Spinelli (2004) "Business Plans that Work", McGraw-Hill
Surowiecki, James ( 2005) "The Wisdom of the Crowds", Anchor Books
Shapiro, A. "Corporate Strategy and the Capital Budgeting Decision".
Hisrich, R. e H. Peters (1998, 4ª Ed.) "Entrepreneurship", Irwin/McGraw-Hill.
Drucker, Peter, 1985 "Innovation and Entrepreneurship", Harper & Row
Damodaran, A. (1997) "Corporate Finance: Theory and Practice", Wiley.
Cooney, Thomas and Noore, Rickie (2007) "European Cases in Entrepreneurship", Blackhall
Christensen, Clayton (2000), "The Innovator's Dilemma", Harper Business
Bidhé, Amar (2003) "The Origin and Evolution of New Businesses", Oxford University Press
Livros
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International Finance
This course aims to develop the following skills:
LG1 - Knowledge and understanding of the spot market and its operations
LG2 - Knowledge of the main theories of currency rate determinants and ability to use them in the analysis of currency exposures
LG3 - Ability to identify the main sources of currency exposure and their nature
LG4- Ability to use derivatives, namely forwards and options in hedging strategies
LG5 - Ability to analyse and evaluate international investment decisions
OA6 - Ability to integrate international investments and their financing
P1. Introduction to international finance
p2. The spot market: characterization, participants and prices
p3: The concepts of inverse and cross rates: equilíbrium and arbitrage
P4. Determinants of currency rates: theories of purchasing power parity and international fisher effect; the concept of real currency rate
p5. Currency exposure: topology and management
P6. Forward market: characterization and use in speculative and risk management activities
p7. Currency options: characterization and use in hedging strategies; options vs forwards
p8. International investments: the local and headquarter approach
Regular grading: Two tests (50% each).
To pass, the final grade must be equal or larger than 9.5 points.
Students who so choose, or fail in the regular grading system, have two exam seasons (1st and 2nd exams), in which the final grade will be the exam grade. Students can try to improve their grade only in the second exam. To pass, the final grade must be equal or larger than 9.5 points.
Title: Eitman, D., A. Stonehill e M. Moffett (2012), "Multinational Business Finance", 13th Edition, Pearson Series in Finance
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Title: Textos de apoio a disponibilizar pelo docente
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Financial Assets Management
1.Be able to explain issues in a logical and clear manner to a specific audience, and summarize ideas and conclusions effectively;
2.Understand and identify the main features of the market structure and the mechanics;
3.Acknowledge and apply the main models of pricing and arbitrage;
4.Acknowledge and use the main methodologies to evaluating the investment performance;
5.Acknowledge the investment process, the main strategies and dominant approaches to select assets;
6.Know the importance of interest rate risk management in bond portfolios and know how to apply conventional immunization strategies to bond portfolios
1.Introduction
2.Risk and return: Markowitz, Capital Asset Pricing Model, Arbitrage Pricing Theory e Three Factors Fama & French Model
3.Utility and Risk Aversion
4.Evaluating the investment performance
5.Active versus indexed portfolio management
6.Bond portfolio management
The following learning methodologies will be used (LM):
1.Expositional: the presentation of the theoretical reference frames
2.Participative: analysis and resolution of application exercises, discussion of case studies, and of support and reading texts
3.Active: realization of individual and group works
4.Self-study: autonomous work by the student, as is contemplated in the Class Planning.
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1) Regular grading system: one mid-term test (50%) and one final test (50%). Minimum attendance of 80%
2) Exam (100%)
A student has course approval if he has a grade equal or above 9.5 points.
The students that fall under the Internal Regulation to the Students with Special Status must contact the coordinator of the Learning Unit, in the first week of classes, towards the insertion in the learning processes and evaluation in the Learning Unit.
Title: - Reilly, F., K. Brown S. Leeds, Investment Analysis and Portfolio Management, 11th Ed., Cengage Learning, 2012.
- Haugen, R., Modern Investment Theory, Prentice-Hall, 5th edition, 2001.
- Elton, E., M. Gruber, S. Brown and W. Goetzmann, Modern Portfolio Theory and Investment Analysis, 9th edition, 2014.
- Bodie, Z., A. Kane, and A. Marcus, Investments, McGraw-Hill, 11th edition, 2017.
- Miguel, A. et. al. Investimentos Financeiros: Teoria e Prática, Ed. Sílabo, 3ª edição, 2018
- Nunes, J. e L. Oliveira, Mercados de Taxas de Juro: Avaliação de Obrigações, Estimação de Funções de Desconto e Gestão do Risco de Taxa de Juro, 2014.
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Title: - Outros a indicar ao longo do semestre lectivo.
- Jornais da base de dados da Biblioteca do ISCTE ?A..Z?, ou ?b-on?, relacionados com as principais temáticas da UC.
- Jornais diários e/ou semanários com temáticas de economia, finanças e gestão (v.g. Diário Económico; suplementos de economia de jornais diários, etc);
- Sebenta da UC Investimentos
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Financial Data: Modelling and Analysis
At the end of this learning unit's term, the student must be able to:
1. To use descriptive statistics to characterize the empirical distribution of financial data.
2. Recognize and apply the multiple linear regression model in specific situations.
3. Use the main data analysis packages (EXCEL, R and RStudio).
All classes will be held at the computer's classroom.
1. Statistical inference: revision
2. Stylized facts of financial data: skewness, kurtosis and non-normality.
3. The classical model of linear regression.
4. Extensions of the classical model. Violation of the basic assumptions - heteroscedasticity, autocorrelation and multicolinearity.
5. Other topics dummy variables, nonlinear models, models with qualitative dependent variable, information criteria AIC and SBC, Wald, Likelihood ratio and Lagrange Multiplier tests
The following methodologies (LM) will be used:
1. Expositional, presentation of the theoretical reference frames
2. Participative, with analysis and resolution of application exercises
3. Active, with the realization of individual and group works
4. Experimental laboratory, with development and operation of computer models
The student should acquire analytical, information gathering, written and oral communication skills, according to the established learning outcomes.
5. Self-study.
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The continuous evaluation includes:
- Group work: 40%.
- A final written test with all the subjects taught in the course: 60%.
In the written test the students can use the formulas, the statistical tables and one calculator.
Title: Wooldridge, Jeffrey (2012), Introductory Econometrics : A Modern Approach, Fifth edition.
Cont, Rama (2001), Empirical properties of asset returns: stylized facts and statistical issues, Quantitative Finance, Vol. 1, 223-236.
Curto, José Dias (2019), Mathematics in bullet points. Amazon.
Curto, José Dias (2021), Econometrics and Statistics - over 100 problems with solution. Amazon.
Curto, José Dias (2021), Estatística cm R: Aprenda fazendo. Edição de autor. https://diascurto.wixsite.com/sitedc
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Title: Greene, William (2012), Econometric analysis, Prentice-Hall, Seventh edition.
Pindyck,R. e Rubinfeld,D. (1998), "Econometric Models & Economic Forecasts" McGraw-Hill, N.York.
Malkiel, B. (2007), "A Random Walk Down Wall Street", W.W. Norton, N. York.
Gujarati, D. (2009), "Basic Econometrics", McGraw-Hill, N. York, Fifth edition.
Johnston, J. e Dinardo, John (2000), "Métodos econométricos", McGraw-Hill, 4ª edição.
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Financial Modelling and Business Plan
1-Building and using the key documents for financial planning, namely Income Statements; Cash-Flow Statements; Financial Statements and Balance Sheets. Simulating the firm?s future situation.
2- Analysing specific issues of operational and financial planning with implications for the corporate value, and the flexibility value.
3- Valuing financing alternatives according to the financial equilibrium and value implications.
1.Introduction
Importance of the Financial Plan; Sources of Positive NPV; Business Plan: parts, sources and objectives.
2.Financial Planning
Pro-Forma Financial Plan: Income Statement; Cash-Flow Statements; Cost of Capital Computing; Project Evaluation; Pro Forma Financial Statements and Balance Sheets; Sensitivity Analysis and Equilibrium Analysis.
3.Specificities of the Financial Plan
Equipment Substitution; Residual Value; Future Value; Forms of Computing the Real Parameters of the Market (Bloomberg and Datastream); Real Options.
4.Financing
Analysis of impact of the different alternatives of financing (bank credit; bank credit in foreign exchange; leasing; bonds?) on the business plan; Computation of the Adjusted Present Value.
During the semester, one of the following assessment modalities will be applied:
Modality 1
- Classroom attendance and participation
- Group project assignment: delivery of the financial project developed in group (30%)
- Midterm individual test (40%)
- Final test (30%)
Modality 2
- Classroom attendance and participation
- Midterm individual test (40%)
- Final test (60%)
Alternatively, students may be assessed by doing a final exam with a weight of 100% on the final grade.
Title: Carvalho das Neves, J. (2002), Avaliação de Empresas e Negócios, Ed. Mc. Graw-Hill
Gomes Mota, A., Nunes, J.P., Oliveira, L., Ferreira, M., Barroso, C. Inácio, P. L. (2020), Finanças Empresariais - Teoria e Prática, 6ª ed., Ed. Publisher Team
Dias Curto, J.J. (2016), Excel para Economia e Gestão, 4ª ed., Ed.Sílabo
Esperança, J. e F. Matias (2009, 2ª Ed.), Finanças Empresariais, Texto Editora
Duarte C e Esperança, J. (2012) Empreendedorismo e Planeamento Financeiro, Edições Sílabo
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Title: Benninga, S. (2014), Financial Modeling, 4th Ed., MIT Press
Sandiás, A., Jainaga, T. (2008), Modelización Financiera Aplicada, Ed. Delta Publicaciones
Sahlman, W. (1997) How to Write a Great Business Plan, Harvard Business Review, Jul.- Ago., pp. 98-108.
Scott Proctor, K. (2010), Building Financial Models with Micosoft Excel, 2nd ed., Ed. Wiley Finance
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Recommended optative
Optional courses will only be held if they achieve a minimum number of enrollments.
1st semester
00222 | Financial Economics (ECSH | Econ)
02835 | Transportation Management (IBS | TPO)
L0558 | Comparative International Management (IBS | GG)
L0641 | Mergers and Acquisitions and Company Valuation (IBS | Fin)
L1801 | International Marketing (IBS | Mkt)
L1830 | Personal Marketing (IBS | Mkt)
Accreditations