Finance and Accounting
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 |
Writing Scientific and Technical Texts
2.0 ECTS
|
Transversal Skills > Conditionals > Conditional 1 | 2.0 |
Academic Work with Artificial Intelligence
2.0 ECTS
|
Transversal Skills > Conditionals > Conditional 1 | 2.0 |
Public Speaking with Drama Techniques
2.0 ECTS
|
Transversal Skills > Conditionals > Conditional 2 | 2.0 |
Communication Techniques
2.0 ECTS
|
Transversal Skills > Conditionals > Conditional 2 | 2.0 |
Competencies for the Labor Market
2.0 ECTS
|
Transversal Skills > Conditionals > Conditional 3 | 2.0 |
Advanced Excel
2.0 ECTS
|
Transversal Skills > Conditionals > Conditional 3 | 2.0 |
Introduction to Design Thinking
2.0 ECTS
|
Transversal Skills > Conditionals > Conditional 3 | 2.0 |
Critical Thinking
2.0 ECTS
|
Transversal Skills > Conditionals > Conditional 3 | 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. Evaluation throughout the semester:
- 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 is required.
Approval requires a minimum of 10 points (weighted average).
2. Evaluation by exam
- Final sitting exam (100%).
Approval requires a minimum of 10 points.
Title: Stolowy, Ding, and Paugam, Financial Accounting and Reporting: a global perspective, Cengage (7ª edição), 2020/2024.
Lourenço et. al., Fundamentos de Contabilidade Financeira: teoria e casos. Edições Sílabo (3ª edição)., 2020.
Authors:
Reference: null
Year:
Title: Libby et al., Financial Accounting. McGraw Hill., 2023.
Lourenço and Morais, Contabilidade Financeira: resumo sistematizado dos conceitos, lançamentos e fórmulas usados em contabilidade financeira, Edições Sílabo, 2018.
CNC, Sistema de Normalização Contabilística (SNC) - Legislação, 2024.
Authors:
Reference: null
Year:
Marketing Management
At the end of this course, students should have the skills to:
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
P7. Future Trends in Marketing
P7.1 Digital Transformation
P7.2 The Role of Generative Artificial Intelligence in Marketing
P7.3 The Role of Marketing for a Sustainable Future
Assessment throughout the semester: 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 points. Minimum final grade: 10 points for final approval. Attendance to classes of at least 2/3 (less will exclude students from this evaluation scheme). Failure in the assessment throughout the semester will lead to two additional moments to pass, each worth 100% of the final grade.
A final above 16 may imply an additional oral examination.
Title: Baynast, A., Lendrevie, J., Lévy, J.; Dionísio, P., Rodrigues, J.V. (2021), MERCATOR 25 Anos, o Marketing na Era Digital, Dom Quixote.
Authors:
Reference: null
Year:
Title: Kotler, P. , Armstrong, G, Balasubramanian. S. (2023). Principles of Marketing, Global Edition. Pearson.
Authors:
Reference: null
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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
Assessment throughout the semester:
- 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 assessment throughout the semester 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.
Authors:
Reference: null
Year:
Title: - Bernardo, Maria do Rosário; Negas, Mário Carrilho & Isaías, Pedro (2013). Excel Aplicado, FCA Editora, ISBN 978-972-722-755-6.
- 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, Gil Dreher, Author edition, ISBN 979-837-552-249-4.
- Harvey, Greg (2016). Excel 2016 All-in-One for Dummies. New Jersey: John Wiley & Sons.
- Lemonde, Carlos (2024). Python com Excel – Automação e Análise de Dados. Lisboa: FCA.
- Martins, António (2019). Aprenda Excel com Casos Práticos, Edições Sílabo, Lisboa, ISBN: 978-972-618-996-1.
- Maxwell, Daniel (2024). Excel 2024 Bible: A comprehensive step by step guide from Beginner to Expert. Unlock Simple Strategies to Boost Productivity, Save Time, and Excel in Your Career, ISBN 979-832-120-814-4.
- Monk, Ellen F.; Brady, Joseph A. & Mendelsohn, Emilio 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 (2014). Excel Avançado (3ª Edição). Lisboa: Sílabo.
- Sengupta, Chandan (2009). Financial Analysis and Modeling Using Excel and VBA, 2nd Edition, John Wiley & Sons, USA, ISBN 978-047-027-560-3.
- Winston, Wayne L. (2019). Microsoft Excel 2019: Data Analysis and Business Modeling, 6th Edition, Pearson Education, USA., ISBN 978-150-930-588-9.
Authors:
Reference: null
Year:
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: null
Year:
Title: Casos e artigos serão providenciados pelos docentes
Introduction to Management / John Schermerhorn Jr. and Daniel Bachrach (2020, 13th edition) / Wiley
Authors:
Reference: null
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. Assessment throughout the semester:
- Minimum attendance: presence in at least two-thirds of the classes.
- 3 in-class mini-tests (10%), with the following rules:
* performed during theoretical classes throughout the classes period;
* the final grade for this component will consider the 2 highest grades out of the 3 mini-tests (each contributing 5%);
* a minimum grade of 10.0 points (out of 20) in the average of the best two mini-tests is required.
- 3 online quizzes (15%), with the following rules:
* submitted on the Moodle platform during the classes period;
* the final grade for this component will be the average of the obtained scores (each contributing 5%);
* a minimum average score of 10.0 points (out of 20) from the three quizzes is required.
- Final test (75%): written test performed in the 1st or 2nd examination period, with minimum grade of 8.50 points (out of 20).
2. Exam Assessment: A final written Exam (with a weight of 100%), in the 1st or 2nd examination period.
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:
Reference: null
Year:
Title: Knut Sydsaeter, Peter Hammond, Arne Strom & Andrés Carvajal, Essential Mathematics for Economic Analysis, 5th edition, 2016, Pearson. ISBN-13: 9781292074610
Authors:
Reference: null
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 (departmental method versus activity based-costing)
7. Job costing and process costing
1. Assessment throughout the semester
- Assessment instruments:
- Two mid-term tests during the academic year;
- One written test during the assessment period, in the same day of the first period exam.
- Minimum requirements:
- Attendance to classes of at least 2/3;
- Delivery of the two mid-term tests;
- Minimum grade of 7.5 points (average of the two mid-term tests)
- Minimum grade of 7.5 points in the written test.
- The non-compliance with one of these minimum requirements will consider the student, automatically, under the assessment by exam
- Final Grade = mid-term test (25%) + mid-term test (25%) + written test (50%)
2. Assessment by exam:
- First period exam, second period exam, and special period exam: written test 100% (minimum mark for approval: 10 points).
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: null
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:
Reference: null
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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
Assessment throughout the Semester:
There is no mandatory attendance.
There are 2 Tests:
1. Intermediate Test - worth 40% of the final grade, in person, and with no minimum grade. It covers points I and II of the Syllabus.
2. Final Test - worth 60% of the final grade, in person (at the same time as the First Period Exam), and with no minimum grade. It covers points III and IV of the Syllabus.
For the Intermediate Test and the Final Test, prior registration may be mandatory.
Assessment by exam:
Both the First Period and the Second Period Exams are each worth 100% of the final grade and are performed in person. Each one covers all the points on the Syllabus.
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/
Authors:
Reference: null
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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
Authors:
Reference: null
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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.
Assessment throughout the semester 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.
Students can opt to be assessed by a single final exam (100% of the grade).
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: null
Year:
Title: Krugman, P. e Wells, R., Microeconomics, 2017, 5ª Ed, New York: Worth Publishers.
Varian, H. e Melitz, M., Intermediate Microeconomics, A Modern Approach, 2024, 10ª Ed, W. W. Norton & Company,
Authors:
Reference: null
Year:
Optimization
At the end of the course the student will learn:
LO1. 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.
LO2. 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.
LO3. 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
1.1 Systems of linear equations: Gaussian elimination. Classification of systems.
1.2 Matrices and matrix operations: Properties. Liner dependence and independence. Rank of a matrix. Gauss-Jordan procedure.
1.3 Determinants: Definition, properties and utility. Matrix inversion.
1.4 Eigenvalues and eigenvectors. Diagonalization.
1.5 Quadratic forms.
CP2. Functions of more than one variable
2.1 Functions of two (or more) variables
2.2 Limits and continuity. Partial derivatives.
2.3 Tangent planes and linear approximations. Differentiability.
2.4 The chain rule. Implicit differentiation.
2.5 Directional derivatives and the gradient vector.
CP3. Optimization in R^n
3.1 Unconstrained extrema in R^n: local and global extrema. The Hessian matrix.
3.2 Constrained extrema in R^n: Lagrange multipliers.
3.3 Linear programming: graphical method, economic interpretation.
Approval in this curricular unit can be achieved through any of the two possible modalities:
(AS) Assessment throughout the semester:
– Minimum attendance: presence in at least two thirds of the classes (= 24 classes).
– Three in-class mini-tests (10%), during 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%), submitted on the Moodle platform. 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 test (75%): written test taken during the 1st or 2nd examination period, with a minimum grade of 8.50 points (out of 20) required.
(AE) Exam Assessment:
– a final written Exam (weighting 100%) in the 1st or 2nd examination period.
1. The minimum passing final grade is 9.50 valores, which rounds up to a final grade of 10 points.
2. The Final Test and the Exam occur simultaneously, covering the entire course material.
3. A student is excluded from the Assessment Throughout the Semester 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).
4. If the grade obtained in the Final Exam is greater than the grade obtained in the Assessment Throughout the Semester, then the modality automatically switches to Exam Assessment. (That is, the best of the two grades is the one that prevails.)
5. Online quizzes' rules:
– Three quizzes, throughout the term, using the e-learning platform Moodle.
– The quizzes can be taken anytime during specific 72 hour slots, opportunely communicated to the students, but once initiated they have a maximum duration of 30 minutes (45 minutes for special educational needs requiring 50% added time).
– The quizzes must be performed individually, and each student has a single attempt to answer each quiz.
– The final quizzes' grade will be the average of the 3 quizzes.
6. Evaluation during the special season (“época especial”) is performed exclusively through the Exam Assessment modality.
7. Repeating students have the same assessment modalities, subject to the same rules.
8. Students may have to undertake an oral examination whenever the instructors deem it necessary.
9. Oral examination may also be required to defend final grades above 17 points (out of 20).
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: null
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:
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Writing Scientific and Technical Texts
LO1. Develop skills in identifying and understanding the basic processes of scientific research.
LO2. Know, identify and summarise the essential elements of a scientific article.
LO3. Identify the structure of writing in research papers and technical reports. LO4. Know how to use APA Standards in scientific writing and academic reports (standards for dissertations and theses at Iscte-IUL).
The learning objectives will be achieved through practical and reflective activities, supported by the active and participatory teaching method which favours experiential learning. Classes will consist of activities such as:
- Group discussions;
- Oral presentation and defence;
- Analysing texts;
- Project presentations;
- Individual reflection.
CP1: Introduction to scientific research: concepts and processes. Research questions. Processes: stages (Identifying the problem; Reviewing the literature; Defining objectives and hypotheses; Selecting the methodology; Collecting data; Analysing data; Conclusions and recommendations).
CP2: Techniques for summarising and analysing scientific articles. Identifying relevant sources, evaluating the literature and synthesising information. Ethics, informed consent, confidentiality and integrity in research. Data collection methods.
CP3: Structure and organisation of research papers: pre-textual elements (cover, title page, abstract, keywords, table of contents), textual elements (introduction, literature review, methodology, results, discussion) and post-textual elements (conclusion, references, appendices, annexes). Preparation of a structure based on topics provided by the lecturer.
CP4: Application of APA Standards in scientific writing and academic reports.
The assessment of the course aims to gauge the students' acquisition of skills in essential aspects of writing texts in an academic context. Assessment throughout the semester includes activities covering different aspects of the technical and scientific writing process, including group and individual work activities:
Group activities (70%) [students are organized into groups of 4, randomly selected].
1- Group discussions with case studies (20%):
Description: each group is given a case study to analyze, and must identify the type of text; the research problem(s), hypotheses, methodologies used and data sources. The results of their work are presented in class to their colleagues (Time/group: presentation - 3 min; debate - 5 min).
Assessment (oral): based on active participation, the quality of the analysis and the clarity of the presentation.
2 - Research exercises and application of APA standards (20%).
Description: Students carry out practical research exercises in a (thematic) context on bibliographical references, their formatting and citation according to APA Norms. Assessment (written work to be submitted on Moodle): The exercises will be corrected and assessed on the basis of accuracy and compliance with APA Standards.
3 - Project Presentation Simulations (30%):
Description: groups choose a topic and create a fictitious project following the structure of a technical report or scientific text, making a presentation of their project in class (Time/group: presentation 3 min.; debate: 5 min.). The work is then reviewed following the comments.
Assessment: (Oral component and written/digital content to be submitted on Moodle): organization, content, correct use of the structure and procedures of academic work, ability to answer questions posed by colleagues and the teacher.
Individual activities (30%):
1 - Summary of a scientific article (20%).
Description: Each student must read and summarize a scientific article.
Assessment: The summaries made in class will be assessed on their ability to identify and summarize the essential elements of the text.
2 - Participation in activities throughout the semester (10%).
Description: This component aims to assess the specific contributions of each student in the activities carried out throughout the semester. Assessment: Interventions in the classroom; relevance of the student's specific contributions to debates; collaborative relationship with colleagues. In order to be assessed throughout the semester, the student must be present at 80% of the classes and have more than 7 (seven) marks in each of the assessments. If there are doubts about participation in the activities carried out, the teacher may request an oral discussion.
Final assessment: In-person written test (100%).
Title: American Psychological Association (2020). Publication manual of the American Psychological Association, 7 edição APA.
Macagno, F. & Rapanta, C. (2021). Escrita académica: argumentação, lógica da escrita, ideias, estilo, artigos e papers. Pactor.
Ribeiro, A. & Rosa, A. (2024). Descobrindo o potencial do CHATGPT em sala de aula: guia para professores e alunos. Atlantic Books.
Authors:
Reference: null
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Title: Cottrell, S. (2005). Critical thinking skills: developing effective analysis and argument. Palgrave McMillan.
Creswell, J. W., & Creswell, J. D. (2018). Research design: qualitative, quantitative, and mixed methods approaches. SAGE Publications.
D'Alte, P., & D'Alte, L. (2023). Para uma avaliação do ChatGPT como ferramenta auxiliar de escrita de textos académicos. Revista Bibliomar, 22 (1), 122-138. DOI: 10.18764/2526-6160v22n1.2023.6.
Duarte, N. (2008). The art and science of creating great presentations. O'Reilly Media.Creswell, J. W., & Creswell, J. D. (2018). Research design: qualitative, quantitative, and mixed methods approaches. SAGE Publications.
Hofmann, A. (2016). Scientific writing and communication: papers, proposals, and presentations. Oxford University Press.
Kuhn, Deanna (1991). The skills of argument. Cambridge University Press.
Marcos, I.(2016). Citar e referenciar: o uso ético da informação. http://hdl.handle.net/10400.2/3929
Martínez, J. (2016). Cómo buscar y usar información científica: Guía para estudiantes universitários. Santander. http://hdl.handle.net/10760/29934
OIT. (2021). Ajustar as competências e a aprendizagem ao longo da vida para o futuro do trabalho. OIT Genebra.
OIT. (2020). Guia sobre como e porquê recolher e utilizar dados sobre as relações laborais. OIT Genebra.
Rapanta, C., Garcia-Mila, M., & Gilabert, S. (2013). What is meant by argumentative competence? An integrative review of methods of analysis and assessment in education. Review of Educational Research, 83(4), 483-520.
Rodrigues, A. (2022). A Natureza da Atividade Comunicativa. LisbonPress.
Rodrigues, A. D. (2005). A Partitura invisível. Para uma abordagem interacional da linguagem. Colibri.
Swales, J. M., & Feak, C. B. (2012). Academic writing for graduate students: essential tasks and skills. University of Michigan Press.
Umberto, E. (2016). Como se faz uma Tese em Ciências Humanas. Editorial Presença.
Manuais: http://www.apastyle.org/ http://www.apastyle.org/learn/tutorials/index.aspx
Authors:
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Academic Work with Artificial Intelligence
LO1. Know the structure, language and ethical and normative (APA) procedures for writing academic texts.
LO2. Learn how to use generative models to write academic texts.
LO3. Discuss procedures for the analysis, relevance and reliability of data generated by AI.
LO4. Recognize the ethical implications of using generative AI in an academic context. The learning objectives will be achieved through practical and reflective activities such as:
- Group discussions;
- Analysis of texts;
- Oral defense;
- Practical exercises.
CP1. Introduction: academic writing and generative models:
- Understanding how Generative Artificial Intelligence works: the path towards using generative AI in the academic environment.
CP2. Procedures for planning and constructing argumentative texts with the help of AI:
- Identifying the possibilities and hallucinations in the answers produced by Generative AI.
CP3. Critical analysis of texts produced: identifying and referencing data sources and analyzing their relevance to the objectives of academic work:
- Exploring the possibilities of data validation and the potential use of Generative AI tools in the production of academic papers.
CP4. Opportunities and risks of using AI: good practice guide for accessing, sharing and using Generative AI in an academic context:
- Understand the dynamics in responsible and ethically committed use when carrying out academic work with Generative AI tools.
The assessment of the course aims to gauge the development of students' skills in the informed use of generative models as an aid to the production of academic work. Assessment throughout the semester includes the following activities:
1.Individual activities (50%)
1.1 Participation in activities throughout the semester (10%).
Description: this component aims to assess each student's specific contribution to the activities carried out.
Assessment: Interventions in the classroom; relevance of the student's specific contributions to the debates.
1.2 Simulations of prompts with AI tools in an academic context (20%).
Description: the student must create a clear/justified, well-structured prompt, according to the script proposed by the teacher in class.
Assessment: (submit on moodle), communication skills and teamwork based on the quality of the prompt simulations carried out.
1.3 Oral Defense - group presentation - 5 minutes; debate - 5 minutes (20%).
Description: Each student must present their contributions to the work carried out to the class.
Evaluation: after the student's presentation, there will be a question and answer session.2. group activities (50%)
[students are organized in groups of up to 5 elements, constituted randomly]
2.1 Group presentations, revisions, editing and validation of content produced by AI (20%):
Description: Formation of working groups to review and edit the texts, using the generative models.
Evaluation: (submit to moodle), collection of relevant information, clarity and the innovative nature of the use of properly structured promts.
2.2 Development of strategies for reviewing, editing and validating content produced by AI (10%).
Description: At the end of each stage of the activity, students will have to promote critical evaluations by reflecting on the ethical challenges of integrating AI into an academic environment.
Evaluation: (submit on moodle), work will be corrected and evaluated based on accuracy and compliance with the quality of revisions, edits and the participation of students in the feedback provided to colleagues.
2.3 Final Project Presentation Simulations (20%):
Description: the groups choose a topic and create a fictitious project following the structure of a technical report or scientific text, making a presentation of their project in class (5 minutes) and debating the topic (5 minutes).
Evaluation: (submit on moodle): organization, content, correct use of the structure and procedures of academic work.
General considerations: feedback will be given during the semester. The student must have more than 7 (seven) points in each of the assessments to be able to remain in evaluation in the course of the semester.
Title: Cotton, D. R., Cotton, P. A., & Shipway, J. R. (2023). Chatting and cheating: Ensuring academic integrity in the era of ChatGPT. Innovations in Education and Teaching International, 1-12.
D'Alte, P., & D'Alte, L. (2023). Para uma avaliação do ChatGPT como ferramenta auxiliar de escrita de textos académicos. Revista Bibliomar, 22 (1), p. 122-138. DOI: 10.18764/2526-6160v22n1.2023.6.
Kasneci, E., Seßler, K., Küchemann, S., Bannert, M., Dementieva, D., Fischer, F., ... & Kasneci, G. (2023). ChatGPT for good? On opportunities and challenges of large language models for education. Learning and Individual Differences, 103, 102274.
Ribeiro, A. & Rosa, A. (2024). Descobrindo o potencial do CHATGPT em sala de aula: guia para professores e alunos. Atlantic Books. "
Authors:
Reference: null
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Title: Cowen, T., & Tabarrok, A. T. (2023). How to learn and teach economics with large language models, including GPT. GMU Working Paper in Economics No. 23-18, http://dx.doi.org/10.2139/ssrn.4391863 Lund, B. D., Wang, T., Mannuru, N. R., Nie, B., Shimray, S., & Wang, Z. (2023). ChatGPT and a new academic reality: Artificial Intelligence‐written research papers and the ethics of the large language models in scholarly publishing. Journal of the Association for Information Science and Technology, 74(5), 570-581. Strunk, William (1918) Elements of Style Korinek, A. (2023). Language models and cognitive automation for economic research (No. w30957). National Bureau of Economic Research. https://www.nber.org/papers/w30957
Authors:
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Public Speaking with Drama Techniques
LO1. Develop specific oral communication skills for public presentations.
LO2. Know and identify strategies for effective use of the vocal apparatus.
LO3. Identify and improve body expression. LO4. Learn performance techniques.
The learning objectives will be achieved through practical and reflective activities, supported by an active and participatory teaching method that emphasizes experiential learning. The knowledge acquired involves both theatrical theory and specific oral communication techniques. Students will learn about the fundamentals of vocal expression, character interpretation and improvisation, adapting this knowledge to the context of public performances.
PC1. Preparing for a presentation.
PC2. Non-verbal communication techniques.
PC3. Voice and body communication, audience involvement. PC4. Presentation practice and feedback. The learning objectives will be achieved through practical and reflective activities, supported by the active and participatory teaching method which emphasizes experiential learning. Classes will consist of activities such as: Theatrical experiences and group discussions; Practical activities; Presentations and exhibitions of autonomous work; Individual reflection.
The assessment of the Public Presentations with Theatrical Techniques course aims to gauge the development of students' skills in essential aspects of public presentations. The assessment structure includes activities covering different aspects of the experiential learning process involving both theatrical techniques and specific communication techniques.
Assessment throughout the semester includes activities covering different aspects of the process of preparing a public presentation, including group and individual work activities:
Group activities (50%) [students are challenged to perform in groups of up to 5 elements, made up randomly according to each activity proposal].
1-Practical Presentations: Students will be assessed on the basis of their public presentations throughout the semester:
Description: each group receives a presentation proposal and must identify the elements of the activity and act in accordance with the objective.
The results of their work are presented in class to their colleagues (Time/group: presentation - 5 to 10 min.; reflection - 5 min.). Assessment (oral): based on active participation, organization of ideas and objectivity in communication, vocal and body expression, the use of theatrical techniques and performance. Presentations may be individual or group, depending on the proposed activities.
Individual activities (50%)
1-Exercises and Written Assignments (Autonomous Work):
Description: In addition to the practical presentations, students will be asked to carry out exercises and written tasks related to the content covered in each class. These activities include reflecting on techniques learned, creating a vision board, analyzing academic objectives, student self-assessment throughout the semester, answering theoretical questions and writing presentation scripts.
Assessment: (Oral component and written content), organization, content, correct use of the structure and procedures of the autonomous work proposed in each class, ability to answer questions posed by colleagues and the teacher. Communication skills and the quality of written work will be assessed, with a focus on clarity of presentation. These activities will help to gauge conceptual understanding of the content taught.
There will be no assessment by final exam, and approval will be determined by the weighted average of the assessments throughout the semester.
General considerations: in the assessment, students will be given feedback on their performance in each activity.
To complete the course in this mode, the student must attend 80% of the classes. The student must have more than 7 (seven) points in each of the assessments to be able to remain in evaluation in the course of the semester.
Title: Prieto, G. (2014). Falar em Público - Arte e Técnica da Oratória. Escolar Editora.
Authors:
Reference: null
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Title: Anderson, C. (2016). TED Talks: o guia oficial do TED para falar em público. Editora Intrinseca.
Luiz, P. (2019). Manual de Exercícios Criativos e Teatrais. Showtime. Rodrigues, A. (2022). A Natureza da Atividade Comunicativa. LisbonPress.
Authors:
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Communication Techniques
LO1: Develop the essential skills, knowledge, and tools to observe, describe, and understand the context and phenomena influencing communication.
LO2: Develop the skills to communicate effectively in multicultural contexts.
LO3: Use the skills in practical situations through oral and written communication.
LO4: Employ communication skills proactively, considering individual roles, behavioral types, and resources used during communication.
PC1: Multiple contexts that initiate and disrupt the communication process, implicit and explicit norms, as well as communication constraints across different contexts.
PC2: Ethnomethodology of the communication process, interpretation based on linguistic, paralinguistic, non-linguistic, and contextual information within oral communication.
PC3: Observation of verbal and non-verbal communication: analyzing gestures, posture, facial expressions, and eye contact (key elements of interactive communication that reinforce or replace oral communication).
PC4: The relevance of active listening in communication across multiple cultural contexts (interpreting and analyzing the phenomena).
Assessment throughout the semester:
Class participation: Evaluates the presence, involvement, and individual contributions of students in discussions and practical activities (20%).
Group work: Students are organised into groups of up to 4 members, randomly assigned, with the support of the lecturer.
• Description: Group activities focus on the observation, interpretation, and analysis of phenomena that encompass the rules, norms, and constraints of communicative activity in a practical study, using the learned content.
• Assessment: Quality of written productions and oral presentations of the developed work (active listening), which must necessarily incorporate comments provided by classmates and the lecturer during the presentations (40%).
Individual work (with consultation, to be carried out in person, in the classroom, according to the evaluation schedule):
• Description: According to a guide defined by the lecturer, comments made in the classroom are deepened in an individual report based on two presentations made by other colleagues.
• Assessment: According to the guide; explicit integration of elements outlined in the learning objectives (40%).
To complete the course unit through continuous assessment, students must not score less than 7 in any of the assessment components, including mandatory attendance of 75% of classes. The final assessment may involve an oral discussion of the work.
Final assessment:
Although not recommended, students may opt for final assessment through written work according to a prompt that will be provided by the lecturer. The final assessment of the work involves ants oral discussion with a panel of lecturers (100%).
Title: Almeida, M. L. & Wanderley, L.S.O (2020). Etnometodologia e seus bastidores nobons sons: desvendando percursos. REAd. Revista Eletrônica de Administração. http://dx.doi.org/10.1590/1413-2311.296.101860
Liddicoat, A.J. (2021). An introduction to conversation analysis. Bloomsbury.
Neves, J., Garrido, M. & Simões, E. (2006). Manual de competências pessoais, interpessoais e instrumentais: Teoria e prática. Lisboa: Edições Sílabo.
Rodrigues, A. D. (2021). A natureza da Atividade comunicativa. Atlântico Books.
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Competencies for the Labor Market
OA1: Enhance the ability to recognize and value personal resources of technical and interpersonal knowledge.
OA2: Gain a comprehensive understanding of the procedures and settings involved in job searching.
OA3: Develop proficiency in crafting a formal application process for a professional role.
The attainment of these learning outcomess will be facilitated through a combination of practical and reflective activities, underpinned by an active and participatory teaching methodology that prioritizes experiential learning. The course sessions will incorporate a diverse range of activities, including:
• Engaging in Group Discussions;
• Participating in Simulations;
• Analyzing Case Studies;
• Critically Evaluating Videos and Texts;
• Presenting Projects;
• Engaging in Individual Reflection.
S1. Personal Resource Identification & Labour Market participation
- Self-assess skills & interests: identifying strengths, areas for improvement and transferable skills.
- Develop personalized career plan: aligned with objectives, interests and opportunities..
S2. The Labor Market:
- Understanding labor market dynamics, trends, and sectors to make informed professional decisions.
- Recognizing the dignified work principles
- Identifying and exploring job search platforms.
S3.Constructing a Professional Profile:
- Creating a public profile: build CV & network of contacts through networking events, online communities, and industry associations.
- Planning the application process: from identifying opportunities to preparing for interviews.
- Maintain and update online professional profiles and networks regularly to reflect ongoing development and achievements.
The assessment of the UC "Competencies for the Labor Market" aims to assess the development of students' competences and skills in areas that are essential for a successful transition into the labour market. The assessment structure includes four axes of activities, covering different aspects of the job search and professional development process.
Activity Axes and Weighting:
Assessment throughout the semester
a) Individual work skills (50%)
1. Skills assessment and professional documentation (25%):
Activity 1.1: Self-assessment and Skills Evaluation (12.5%)
Objective: To identify strengths, areas for development, technical and relational skills.
Activity 1.2: Curriculum Vitae and Cover Letter Preparation (12.5%)
Objective: Prepare a CV and cover letter suitable for the desired job positions, with clarity, objectivity, conciseness, and highlighting qualifications.
2. Creation of Professional Profile and Network (25%):
• Activity 2.1: Creation of Online Profile (12.5%):
Objective: Create a complete profile with relevant information, clarity, professionalism, and attractiveness.
Activity 2.2: Building a network of contacts (12.5%)
Objective: Develop strategies to build, expand, and diversify the network of contacts relevant to professional goal.
b) Group Work (50%)
• [Groups consist of up to 4 people and are formed randomly]
3. Simulations of Recruitment Process Stages (25%):
Activity 3.1: Group Dynamics (12.5%)
Objective: Develop communication, teamwork, problem-solving, and adaptability skills, focusing on collaboration, clear communication, creative problem-solving, and adaptability.
Activity 3.2: Selection interview (12.5%)
Objective: Practice selection interviews, focusing on verbal and non-verbal communication, posture, ability to answer questions, highlight strengths, and demonstrate interest in the position.
4. Clarity and Objectivity of the Produced Materials (25%)
Activity 4.1: Analysis of Produced Materials Dossier (25%)
Objective: Evaluate the clarity, objectivity, formatting adequacy, organisation of ideas, textual cohesion, coherence, spelling, and grammar of the produced materials.
General considerations: throughout the semester, student will receive individual feedback about their work. To complete the course in this modality of evaluation through the semester, students must attend 75% of the classes, and must not obtain less than 7 in any of the assessment components.
Final Assessment
Although not recommended, students may opt for the final assessment through an in-person written exam. If the student score above 8 out of 20 on the written exam, the final assessment may also include, at teatcher discretion, an oral discussion (if conducted, this oral component will have a weight of 40% in the final assessment).
Title: Caetano, A., Vala, J. (2007). Gestão de Recursos Humanos: Contextos, Perocessos e Técnicas, Editora RH. Neves, J., Garrido, M., Simões, E. (2015). Manual de Competências Pessoais, Interpessoais e Instrumentais: Teoria e Prática. Edições Sílabo. OIT. (2019). Trabalhar para um Futuro Melhor – Comissão Mundial sobre o Futuro do Trabalho. Organização Internacional do Trabalho. Corbanese, V., Rosas, G. (2014). Pesquisar o mercado de trabalho: Técnicas de procura de emprego para os jovens. OIT, Gabinete de Estratégia e Planeamento
Authors: •
Reference: •
Year: •
Title: Figler, H. (1988). The complete job-search handbook. New York. Holt. ILO (2013). Decent work indicators guidelines for producers and users of statistical and legal framework indicators. Geneva. Le Bras, F. (1998). Os dez segredos de um bom currículum vitae. Publicações Europa-América. Lipman, B. (1983). The professional job search program. New York. Willey & Sons. Moreira, T.S., Dray, G. & Neves L (Orgs.) (2022). Livro Verde sobre o Futuro do Trabalho. GEP/ MTSS. OIT. (2021). Ajustar as competências e a aprendizagem ao longo da vida para o futuro do trabalho. OIT. (2020). Guia sobre como e porquê recolher e utilizar dados sobre as relações laborais. OIT. Genebra. OIT. (2009). Declaração da OIT sobre Justiça Social para uma Globalização Justa. Conferência Internacional do Trabalho, 97ª Sessão. Organização Internacional do Trabalho.
Authors: •
Reference: •
Year: •
Advanced Excel
At the end of the course, students should be able to:
LO1: Import and validate data effectively;
LO2: Use statistical and logical functions for complex data analysis;
LO3: Identify and correct error messages using information functions;
LO4: Manipulating dates and text to solve specific problems;
LO5: Apply custom formatting and advanced filters to organize data;
LO6: Use query and reference functions to consolidate data from different sources;
LO7: Create and interpret dynamic tables and graphs to present data;
LO8: Develop and use command macros for task automation.
These objectives ensure that students acquire advanced knowledge, practical skills, and technical competencies to use Excel effectively in demanding professional contexts.
SYL1. Data import and validation
SYL2. Statistical functions
SYL3. Logical functions
SYL4. Error messages and information functions
SYL5. Date Functions and Arithmetic
SYL6. Text manipulation functions
SYL7. Custom formatting and advanced filters
SYL8. Query and reference functions
SYL9. Consolidation, pivot charts, and graphs
SYL10. Introduction to macros
The evaluation process in the Advanced Excel course unit follows the guidelines of the General Regulation for the Assessment of Knowledge and Skills (RGACC). The evaluation modalities provided for in the RGACC are evaluation throughout the semester and evaluation by exam:
1. Evaluation Throughout the Semester: This modality is regular during the curricular period, using different instruments of continuous and formative assessment:
1.1. Participation and Attendance (20%):
1.1.1. Attendance (30%): The minimum attendance is 80% (5 classes). The student must automatically register their attendance with their student card at the beginning of each lesson.
1.1.2. Participation (70%):
- Individual practical exercises to be carried out in class (50%), such as online quizzes in Moodle and/or exercises using Excel;
- Individual practical exercises to be carried out at home (50%) using Excel.
1.2. Online Course (10%): Completion of the Advanced Excel online course, including quizzes after each module. The student must complete the online course by 11:59 pm on the day before the 6th class of the shift in which the student is enrolled, including the response to the survey available after completing the online course.
1.3. Individual Assessment Test (70%): It takes place in the 6th class, and multiple-choice questions and/or exercises using Excel may be considered. If the test is made available via Moodle, it must be taken on the computers available in the classroom.
2. Evaluation by Exam: Evaluation by exam takes place during the evaluation period, focusing on all the subjects taught in the UC. The student can opt for the 1st or 2nd exam season or the special exam season, which is only available for eligible students. This method only presupposes the following element of evaluation:
2.1. Written Test (100%): Final written exam, covering all syllabus, and may consider multiple-choice questions and/or exercises using Excel. If the exam is made available via Moodle, it must be taken on the computers available in the classroom.
Requirements for Taking the Exam:
- Completion of the online course, as described in point 1.b., by 11:59 p.m. on the day before the exam. The completion of the online course is mandatory but is not weighted in the final grade in the exam evaluation modality;
- Prior registration for the exam up to 48 hours before the date with the SGE or available platforms.
General Observations:
- In the evaluation modality throughout the semester, the student cannot have a classification lower than 7.0 values in any of the evaluation elements or will have to move on to the evaluation modality by exam;
- The teacher reserves the right to request that any student perform an oral test, regardless of the type of evaluation, whenever it is considered necessary to complement the other evaluation elements.
Title: Alexander, A., and Kusleika, R. (2022). Excel 365 Bible - The Comprehensive Tutorial Resource. Indiana: John Wiley & Sons, Inc.
Curto, J., and Gameiro, F. (2023). Excel para Economia e Gestão, 5ª Edição. Lisboa: Edições Sílabo
Authors:
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Title: Martins, A., e Alturas, B. (2022). Aprenda Excel com Casos Práticos, 2ª Edição. Lisboa: Edições Sílabo
Martins, A. (2020). Excel Aplicado à Gestão, 5ª Edição. Lisboa: Edições Sílabo
McFedries, P., and Harvey, G. (2022). Excel All-in-One For Dummies. New Jersey: John Wiley & Sons, Inc.
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Introduction to Design Thinking
LO1. Acquiring knowledge about the fundamentals and stages of the Design Thinking process
LO2. Develop skills such as critical thinking, collaboration, empathy and creativity.
LO3. To apply Design Thinking in problem solving in several areas, promoting innovation and continuous improvement.
S1. Introduction to Design Thinking and Stage 1: Empathy (3h)
S2. Steps 2 and 3: Problem Definition and Ideation (3h)
S3. Step 4: Prototyping (3h)
S4. Step 5: Testing and application of Design Thinking in different areas (3h)
Semester-long Assessment Mode:
• Class participation (20%): Evaluates students' presence, involvement, and contribution in class discussions and activities.
• Individual work (40%): Students will develop an individual project applying Design Thinking to solve a specific problem. They will be evaluated on the application of the stages of Design Thinking, the quality of the proposed solutions, and creativity.
• Group work (40%): Students will form groups to develop a joint project, applying Design Thinking to solve a real challenge. Evaluation will be based on the application of the steps of Design Thinking, the quality of the solutions, and collaboration among group members.
To complete the course in the Semester-long Assessment mode, the student must attend at least 75% of the classes and must not score less than 7 marks in any of the assessment components. The strong focus on learning through practical and project activities means that this course does not include a final assessment mode.
Title: Brown, T. (2008). Design Thinking. Harvard Business Review, 86(6), 84–92.
Lewrick, M., Link, P., & Leifer, L. (2018). The design thinking playbook: Mindful digital transformation of teams, products, services, businesses and ecosystems. John Wiley & Sons.
Lockwood, T. (2010). Design Thinking: Integrating Innovation, Customer Experience and Brand Value. Allworth Press.
Stewart S.C (2011) “Interpreting Design Thinking”. In: https://www.sciencedirect.com/journal/design-studies/vol/32/issue/6
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Title: Brown, T., & Katz, B. (2011). Change by design. Journal of product innovation management, 28(3), 381-383.
Brown, T., Katz, B. M. Change by Design: How Design Thinking Transforms Organizations and Inspires Innovation. HarperBusiness, 2009.
Liedtka, J. (2018). Why Design Thinking Works. Harvard Business Review, 96(5), 72–79.
Gharajedaghi, J. (2011). Systems thinking: Managing chaos and complexity. A platform for designing business architecture. Google Book in: https://books.google.com/books?hl=en&lr=&id=b0g9AUVo2uUC&oi=fnd&pg=PP1&dq=design+thinking&ots=CEZe0uczco&sig=RrEdhJZuk3Tw8nyULGdi3I4MHlQ
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Critical Thinking
Learning Outcomes
LO1: Explore how critical thinking is essential for informed decisions, problem-solving, and developing strong arguments in academic and professional contexts. Identify situations where it is applied.
LO2: Study the basic components of an argument and how they combine into complex arguments. Distinguish between different types of arguments.
LO3: Develop skills to break down arguments by critically analyzing texts and speeches, identifying strengths and weaknesses.
LO4: Learn to identify logical fallacies and common everyday mistakes. Recognize and correct errors in arguments to improve the accuracy of discourse.
LO5: Develop criteria for evaluating the quality of arguments and argumentative texts, considering coherence, relevance, evidence, and effectiveness in various contexts.
LO6: Practice the construction of solid arguments in oral debates and written texts. Formulate and present clear and structured arguments, adapting them to the audience and context.
CP1. Definition and importance of critical thinking (CT)
• Applications of CT in academic and professional life
• Benefits of CT for decision-making and problem-solving
CP2. Basic structure of an argument: premises and conclusion
• Difference between simple and complex arguments
• Examples of simple and complex arguments
CP3. Methods for analyzing arguments
• Evaluating the validity of the premises
• Identifying assumptions and implications
CP4. Logical fallacies and common errors
• Definition of logical fallacies
• Common types of fallacies (e.g., appeal to authority, false dichotomy)
• Recognizing fallacies in everyday speech
• Strategies to avoid fallacies
CP5. Criteria for evaluating the quality of arguments
• Coherence, relevance, and evidence
• Critical analysis of texts
CP6. Building Arguments
• Creating strong and persuasive arguments
• Practicing argument construction in different contexts
CP7. Practical applications of CT
• Debate exercise
The assessment throughout the semester is done through presentations, exercises, debates, readings, and case discussions (in small groups).
Active participation in the practical classes is expected and follows these criteria:
Attendance/participation - In-class exercises + group debate (with a minimum of 80% attendance) attendance 5%, participation 5%, debate 15% (total 25%)
Homework - 15% (1 homework assignment - 5% + 1 homework assignment - 10%) = 15%
Final Work (60%)
To successfully complete the assessment throughout the semester, students cannot score less than 7 points in any of the evaluation components listed.
Exam Periods
Written Work - 100%
Although not recommended, it is possible to choose assessment by exam; this assessment may also involve, at the teacher's discretion, an oral discussion (this oral component carries a weight of 40% in the final evaluation).
Title: Haber, J., (2020). Critical Thinking, MIT Press
Bowell, T., & Kemp, G. (2002). Critical thinking: a concise guide. London: Routledge.
Weston, A. (2005). A arte de argumentar. Lisboa: Gradiva
Cottrell, S. (2005). Critical Thinking Skills: Developing effective analysis and argument. New York: Palgrave McMillan.
Authors:
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Title: Brookfield, S. (1987). Developing critical thinkers: challenging adults to explore alternative ways of thinking and acting. San Francisco: Jossey-Bass.
Morgado, P. (2003). Cem argumentos: A lógica, a retórica e o direito ao serviço da argumentação. Porto: Vida Económica.
Paul, R., & Elder, L. (2001). The miniature guide to critical thinking: concepts and tools. Foundation for Critical Thinking.
Thayer-Bacon, B.J. (2000). Transforming critical thinking: thinking constructively. New York: Teachers College Press.
Authors:
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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 (2018) Cálculo Financeiro: Teoria e Prática, 6ª 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:
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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, 7ª Edição, Booknomics, 2012 (para uma revisão rápida dos conceitos básicos de cálculo financeiro);
Nunes, J.P. et al: Investimentos Financeiros: Teoria e Prática, 3ª Edição, Sílabo,2019 (capítulo inicial sobre cálculo financeiro)
Caiado, A. C. e Caiado, J.: Gestão de Instituições Financeiras, Sílabo, 2006 (capítulo sobre cálculo atuarial)
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;
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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 development 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
There are two types of evaluation system:
1. Assessement throughout the semester
The evaluation system includes:
- 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), and a minumum of 10 points in the final classification.
2. Assessement by 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. (2024) Management and Cost Accounting, 12 th Edition, South-Western / Cengage Learning.
Authors:
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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. (2021) Management Accounting, 17th Edition, McGraw-Hill International;
- 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.
-Jordan,H.,Neves,J.C. and Rodrigues,J.A.(2021). O Controlo de Gestão ao serviço da estratégia e dos gestores, 11ª Edição, Áreas Editora
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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: types 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 throughout the semester. 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 it is mandatory to obtain a minimum score of 8 points in each assessment in order for a student to be approved in the course.
Students have to attend classes.
Alternatively, 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:
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Title: Ana Perestrelo de Oliveira, Lições e casos de direito das sociedades, Lisboa: AAFDL, 2023
Maria Manuel Leitão Marques/Maria Elisabete Ramos/Catarina Frade/João Pedroso, Manual de introdução ao direito: saber direito para entender o mercado, 4ª ed., reimpressão, Coimbra: Almedina, 2023
Maria Elisabete Ramos, Direito das sociedades, reimpressão, Coimbra: Almedina, 2023
Maria Elisabete Ramos, Direito comercial e das sociedades: entre as empresas e o mercado, reimpressão, Coimbra: Almedina, 2022
Miguel Teixeira de Sousa, Introdução ao direito, reimpressão, Coimbra: Almedina, 2023
Paulo Olavo Cunha, Direito empresarial para economistas e gestores, 4ª ed., Coimbra: Almedina, 2024
Rui Polónia, Direito das sociedades comerciais, 2ª ed., Coimbra: Almedina, 2023
Authors:
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Statistics I
At the end of the curricular period of this UC, the student must:
1. Know and use the main concepts used in describing qualitative and quantitative data.
2. Understand and use fundamental concepts of probabilities and random variables. Know the most important theoretical probability distributions for discrete and continuous variables, and apply this knowledge to calculate probabilities in real contexts.
3. Know the most important theoretical sampling distributions and know how to choose the appropriate ones for different types of problems. Carry out spot estimation; know how to distinguish parameters, statistics, estimators and estimates.
PC1.Descriptive Statistics(Types of variables. Frequency tables and graphs. Measures of location, dispersion and shape)
PC2. Probabilities (Concept review. Total probability theory and Bayes formula)
PC3. Discrete univariate random variables (VA) and most relevant distributions (VA concept. Probability and distribution functions. Parameters. Most relevant distributions)
PC4. Continuous univariate random variables and most relevant distributions (VA concept. Probability and distribution density functions. Parameters. Most important distributions)
PC5.Discrete two-dimensional random variables (Joint probability and distribution function, marginal probability. Covariance and correlation coefficient. Independence of VA)
PC6. Sampling Distributions (Central Limit Theorem. Distributions derived from Normal)
PC7. Parameter estimation (Point estimation. Properties of estimators. Maximum likelihood estimators)
Assessment throughout the semester: an individual interim test (40%) and a final test (60%); minimum grade in each test of 9 points; a minimum final average of 10 points(rounded to the nearest integer). The oral defence is only for grades 18 or above; students who do not attend the oral defense will receive a final grade of 17.
Assessment by exam: individual exam that includes all the syllabus content with a minimum grade of 10 (rounded to the nearest integer). Grades higher than or equal to 18 will be subject to an oral defense; students who do not attend the oral defense 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: Newbold , P., Carlson, W.L & Thorne, B.M., Statistics for Business and Economics, 2022, 10ª ed. Global Edition. Harlow: Pearson Education Limited.,
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.,
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.,
Authors:
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Title: - Slides disponibilizados pela equipa docente
- Black, K. (1992) Business Statistics, West Publishing Company.
-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. O meu Manual de Consulta Rápida,3ªed. Edições Sílabo.
-Murteira, B.,Ribeiro,C.S., Silva,J.A., Pimenta, C., Pimenta,F.(2015) Introdução à Estatistica, 3ª ed. Escolar Editora.
-Pestana, D. & Velosa, S. (2002). Introdução à Probabilidade e à Estatística. Lisboa: Fundação Calouste Gulbenkian.
-Robalo, A. (2017). Estatística, Exercícios, Vol. 1, 6ª ed. Edições Sílabo.
- Robalo, A. (2018). Estatística, Exercícios, Vol. 2, 6ª ed. Edições Sílabo.
Authors:
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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
Students can choose between an assessment by exam or an assessment throughout the semester.
The assessment throughout the semester consists of 2 written tests. Each test has a minimum grade of 7.5 and a weight of 50% in the final grade. Passing the course depends on obtaining the minimum grade in each of the written tests and a final grade, rounded to the nearest integer, equal to or greater than 10.
In the assessment by exam passing the course depends on obtaining a grade, rounded to the nearest interest, equal to or greater than 10.
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:
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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:
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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 process of assessment in the curricular unit covers the following methods:
1) Assessment throughout the semester.
2) Assessment by exam.
The assessment menthod mentioned in 1) includes a Mid-term test (with a 40% weighting in the final grade) and a Final Test (with a 60% weighing in the final grade). The minimum mark in each of the mentioned tests is 7.5 points (in a 20 points scale).
Assessment by exam occurs exclusively during the assessment period, through a written test, and covers all the material taught in the curricular unit.
In both assessment methods, and in case of a final grade above 16 points (in a 20 points scale), an additional, written or oral, test is required. However, the minimum final grade granted is 16 points (in a 20 points scale).
Title: Kieso, Donald E.; Weygandt, Jerry J.; Warfield, Terry, D. (2020). Intermediate Accounting: IFRS Edition, 4th Edition, New Jersey: John Wiley & Sons.
Authors:
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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:
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Statistics II
At the end of this learning unit's term, the student must be able to:
LG1. Know and use the main concepts of inferential statistics.
LG2. Construct confidence intervals, define and test hypotheses, identify errors and probabilities, specify and adjust simple and multiple regression linear models.
LG3. Know how to interpret SPSS outputs from the application of descriptive and inferential statistical methods.
0. Revision of parameter estimation concepts.
S1. Confidence interval estimation. Pivotal function method.
S2. Hypotheses testing.
2.1 Hypothesis formulation.
2.2 Errors and their probabilities.
2.3 Power function.
S3. 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.
S4. 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.
S5. Simple and multiple linear regression models.
5.1. OLS estimation.
5.2 Assumptions and validation.
S6. Using SPSS to analyse the results.
Assessment throughout the semester:
An individual interim test (40%) and an individual final test (60%); test with a minimum score of 8 points; final average of at least 10 points (rounded to the nearest integer). Oral defence only for grades higher than or equal to 18; students not attending the oral defence will have a final grade of 17.
Assessment by exam:
An individual exam that includes all the syllabus content with a minimum grade of 10 (rounded to the nearest integer). 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 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 at 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: null
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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.
Authors:
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Strategic Management
At the end of the course, each student should have acquired the necessary competences to:
1. Carry out the fundamental analyses required to make strategic choices
2. Assess the strategic options available to companies at the business and corporate levels and the benefits and risks associated with each
3. Understand the importance strategy implementation and control
4. Justify the importance of considering the ethical, social and environmental impact of company decisions
5. Discuss current issues and considerations in strategic management
1. Basic Concepts
2. Strategy Formulation - vision, mission and values
3. Ethics, CSR and Sustainability
4. The Resource Based View and Dynamic Capabilities
5. The External Environment (macro, industry and competitor analyses)
6. Choice of competitive strategies
7. Choice of corporate strategies
8. Implementation
9. Strategic Control & Balanced Scorecard
10. Corporate Governance
11. Current issues in strategic management
Option 1 (Assessment throughout the semester)
-50%: Individual Final Test
-25%: Group work (application of course content to a company)
-25%: Individual assignment (reflection on the simulation game)
To Pass: weighted average of 10 marks or higher; the assessment in any of the components cannot be lower than 8 marks.
Minimum attendance: 75% of classes
Option 2 (Final exam)
To Pass: 10 marks in the final exam.
Title: Barney, J. & Hesterley, W. (2021) Strategic Management and Competitive Advantage: Concepts and Cases. Pearson
Thompson, A., Peteraf, M., Gamble, J. & Strickland III, A. J. (2021). Crafting and Executing Strategy The Quest for Competitive advantage, McGraw Hill
Lasserre, P. (2022) Global Strategic Management, Bloomsbury
Authors:
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Title: António, N. (2012) Estratégia Organizacional: do mercado à ética. Escolar Editora.,
António, N. (2015) Estratégia Organizacional - do Posicionamento ao Movimento, 3ª Edição, Edições Sílabo.
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
Kim, W. C. & Mauborgne, R. (2005) Blue Ocean Strategy: From Theory to Practice. California Management Review, Spring 2005, Vol. 47(3):105-121
Pearce, J. A. & Robinson, R.B. (2014) Strategic Management Formulation, Implementation and Control, 7th edition, McGraw hill International Editions
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
Authors:
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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.
1) Assessment during the academic semester:
- 1 mid-term test (40%)
- 1 final test (60%)
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., 2023, Corporate Finance, 5th 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.
Authors:
Reference: null
Year:
Title: - Damodaran, A., 2014, Applied Corporate Finance, John Wiley & Sons, 4th. edition.
- Brealey, R., S. Myers and F. Allen, 2019, Principles of Corporate Finance, McGraw-Hill, 13th. edition.
Authors:
Reference: null
Year:
Macroeconomics
1. Students should be able to identify the main macroeconomic variables and economic policy instruments.
2. Students should be able to understand economic policy mechanisms and evaluate the consequences of policy measures on the welfare of economic agents.
3. Students should be able to analyze and evaluate the consequences of external shocks to economic activity.
1. Welcome to Julia & Pluto notebook
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. Extreme Cases: Deflation vs Rampant Inflation
11. Fiscal Policy & the Government Budget
12 . Rounding off topics & controversies
Option A:
1. Attendance at at least 75% of classes
2. Mid-term test (covering the topics up to week 6): 50%
3. Final test (covering all topics, but with more emphasis on the material from weeks 6 to 12): 50%
4. The grade in any of these tests cannot be less than 8 points out of a possible 20
5. The tests are computer-based (not paper-based). For this purpose, students must register in a UC database to receive the test by email.
Option B:
1. Final exam: 100% weight in the final grade.
2. Covers all the material taught throughout the semester.
3. The exam will be computer-based (not paper-based). For this purpose, students must register in a UC database to receive the test by email.
Title: Frederic S. Mishkin, Macroeconomics: Policy & Practice, Second Edition, 2015, Pearson Editors,
Authors:
Reference: null
Year:
Title: Stephen G. Cecchetti and Kermit L. Schoenholtz, Money, Banking, and Financial Markets, Fifth Edition, 2017, McGraw-Hill,
Authors:
Reference: null
Year:
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
Authors:
Reference: null
Year:
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
Authors:
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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
Authors:
Reference: null
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
Authors:
Reference: null
Year:
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.
Authors:
Reference: null
Year:
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.
Authors:
Reference: null
Year:
Ethical Issues in Accounting
After the frequency of the UC the students must be able:
LG1.To know the general basis of the principles of ethics and deontology;
LG2.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;
LG3.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;
LG4.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 includes is carries out by two processes of evaluation:
1. Assessment throughout the semester:
Students in this regime are assessed using the following instruments:
-Group work (40%)
- Individual assessment test (60%)
Requirements:
- Minimum grade of 7.5 points in both the group work and individual assessment test.
2. Final sitting exam (100%)
Assessment by exam consists of carrying out an exam with a weighting of 100%.
Title: -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.
Authors:
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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.
Authors:
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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;
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
The assessment is exclusively achieved during the semester through the following instruments: Attendance, punctuality and participation in classes, 10%; Presentation and report of the simulation assignment developed in ERP environment, 30%; Final internship report that will include the work done in the company as well as the degree of fulfilment of the internship work, 50%; Executive summaries of the presentations made by external speakers on relevant topics, 10%. The evaluation through the semester requires a student's attendance equal or above to 80% and delivery of all the assessment intruments and proof of the effective presence in the company where the internship takes place.
BibliographyTitle: -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.
Authors: ·
Reference: ·
Year: ·
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.
Authors: ·
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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) Assessment throughout the semester: Instruments: case solving in group (40%) and an individual written final test (60%). Approval: a) Requires a minimum grade of 7,5 points in each element (or group of elements; b) 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,
Authors:
Reference: null
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,
Authors:
Reference: null
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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 assessment throughout of the semester 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 10 (in 20) the sudent will not pass on the course.
As an alternative to the assessment throughout of the semester students could do only a written exam (which can take place in the first sitting).
Title: Livros de apoios: Elliot, B. & Elliot, J. (2024) Financial Accounting and Reporting, RU, Pearson.
Authors:
Reference: null
Year:
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).
Authors:
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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
The process of assessment in this curricular unit covers the following methods:
1) Assessment throoughout the semester.
2) Assessment by exam.
The assessment method mentioned in 1) includes a Teamwork (with a weighing of 40% in the final grade) and a Final Test (with a weighing of 60% in the final grade). The minimum mark in each of the mentioned assessment elements is 7.5 points (in a 20 points sclae).
The "Assessment by exam" occurs exclusively during the assessment period, throughout a written test, and covers all the material taught in the curricular unit.
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.
Authors:
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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.
Authors:
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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 regards 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. Intellectual property
5. Management and organization
6. Financial information
Evaluation throughout the semester:
- 3 group presentations on the projects developed to be made in class - 15%;
- 3 individual comments to the three presentations of colleagues, including the individual discussion of the final report - 25%;
- 1 final project group report that will be subject to a final public presentation 50%;
- 1 individual mini-test (to be carried out in the last class), with the aim of obtaining a final assessment of the student on the work done - 10%.
- Minimum attendance: attendance in 80% of classes
Evaluation by exam:
Not applicable
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
Authors:
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Year:
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.
1) Assessment during the academic semester: one mid-term test (50%) and one final test (50%).
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, , 2024, Investment Analysis and Portfolio Management, Cengage Learning, 12th edition.
- Haugen, R., 2001, Modern Investment Theory, Prentice-Hall, 5th edition.
- Elton, E., M. Gruber, S. Brown and W. Goetzmann, 2013, Modern Portfolio Theory and Investment Analysis, 9th edition.
- Bodie, Z., A. Kane, and A. Marcus, 2023, Investments, McGraw-Hill, 13th edition.
- Miguel, A. Mota, A., Barroso, C., Lourenço, J., Nunes, J., Oliveira, L., Ferreira, M., Alpalhão, R. 2019, Investimentos Financeiros: Teoria e Prática, Ed. Sílabo, 3ª edição.
- 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 (no prelo).
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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 course, the student should be able to:
LO1. Use descriptive statistics measures to characterize the empirical distribution of financial data.
LO2. Understand and apply the multiple linear regression model to specific situations.
LO3. Work with the most important software packages (EXCEL, R, and RStudio).
1. Brief review of statistical inference
2. Stylized facts of financial data: skewness, kurtosis, and non-normality
3. Classical linear regression model
4. Extensions of the classical model. Violation of basic assumptions - heteroscedasticity, autocorrelation, and multicollinearity
5. Other topics - dummy variables, nonlinear models, models with discrete dependent variables, Akaike Information Criterion (AIC) and Schwarz Bayesian Criterion (SBC), likelihood ratio test, Wald test, and Lagrange Multiplier test
Assessment will take place throughout the semester or through an exam. Students who choose to be assessed throughout the semester will have the following assessment components: a group project (40%) and a test (60%). The test will cover all the material taught, and students must obtain a minimum score of 7.5 out of 20 for the final grade to be calculated from the weighted average of the assessment components. Semester-long assessment requires a minimum attendance of 2/3 of the classes. The exam-based assessment consists of a single exam with a weighting of 100%.
BibliographyTitle: 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.
Evaluation throughout the semester:
Option 1
- Group project assignment: delivery of the financial project developed in group (30%)
- Midterm individual test (40%)
- Final test (30%)
Option 2
- Midterm individual test (40%)
- Final test (60%)
Evaluation by exam
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