Isabel Lourenço

LG1.To understand the concepts and identify the accounting methods applicable to investments in subsidiaries, joint ventures and associates.
LG2. To understand the full consolidation method, consolidation method and equity method.
LG3. To interpret consolidated and separate financial statements and related disclosures.
LG4. To understand the disclosures about operating segments.

1. Concepts and accounting methods applied to investments in subsidiaries, joint ventures and associates.
2. Integral consolidation method.
3. Proportionate consolidation method.
4. Equity method.
5. Disclosures about investments in subsidiaries, joint ventures and associates.
6. Disclosures about operating segments.

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.

Cláudio Pais

At the end of the classes the students should have learned: (a) how to recognize and measure revenue, grants, employee benefits and income taxes; (c) the types of financial instruments and which are the methods of accounting; (d) the presentation on the financial statements and which are the most important related empirical studies.

1. Presentation of the course.
2. Revenue.
3. Government grants.
4. Employee benefits.
5. Income taxes.
6. Financial instruments.

Course grade of assessment throughout the semester will be based on 20 point scale, as follows:
a. Cases 30%.
b. Test 70%
If the weighted grade of the cases and exam is bellow to 10 the student will not pass on the course.
As an alternative to assessment throughout the semester, the students may carry out assessment by exam (which may occur in the 1st season).There is not any minimum of attendance classes.

Paulo Jorge Dias

LG1. To identify the difference between tax planning, tax avoidance and tax evasion.
LG2. To understand the relationship between accounting and taxation.
LG3. To explain different types of incomes and their taxability and expenses and their deductibility.
LG4. To understand the importance of the income tax effects in the management of companies.
LG5. To increase the knowledge concerning the determination of taxable income of companies, in order to make a correct tax management.
LG6. To know the procedures to the elimination of international double taxation and the OCDE model tax convention on income and capital.
LG7. To know the transfer prices tax rules and other measures against tax avoidance.

I. Introduction, Corporate Tax Planning, Tax Avoidance, Tax Evasion
-Concept of corporate taxation, tax planning, tax avoidance and tax evasion
-Effective tax rate (ETR)
II. Relationship between taxation and accounting
-Book-Tax Differences
-Direct method (basis of accounting) to assess the taxable income
-Indicatory methods
III. Income Tax from Business
-Profits and tax costs
-Others patrimonial variations
-Tax corrections
IV. International Double Taxation and Transfer Pricing
-Meaning, measurement and strategic considerations
-OCDE model tax convention on income and capital
-The Base Erosion and Profit Shifting (BEPS)
V. Indirect Tax ? concepts and general principles
-VAT - Incidence, taxable amount and deductions
-VAT - Place of taxable transactions
-VAT in intra-EU transactions
VI. Tax Planning and Financial Management Decisions
-Structure of capital and dividend policy
-Location, nature and forms of business
-Mergers, divisions, Acquisitions and other corporate restructuring

1) Modes of assessment of knowledge in the 1st period: a) Periodic assessment: work carried out in group (35%) + written individual test (65%). To pass: i) min. grade 7.5 points in the work and in the test; ii) min. final grade of 10 points; iii) minimum attendance 2/3 of the classes; or b) Assessment by exam: written individual test (100%). To pass: min. 10 points.
2) Modes of assessment in the 2nd period and in the special period: Exam, written individual test (100%). To pass: min. 10 points

Helena Isidro

Ana Isabel Dias Lopes

LO1: Use conceptual and regulatory frameworks for financial reporting
LO2: Report the impact of business events in the financial statements, using accounting principles and professional judgement
LO3: Use techniques of financial statement analysis to evaluate the financial situation and value of the business

1. Preparation of financial statements
1.1. International accounting harmonisation
1.2. The elements and the presentation of financial statements

2. International financial reporting
2.1. Non-current assets
2.2. Biological assets and other current assets
2.3. Provisions and contingencies and other liabilities

3. Financial analysis
3.1. Interpretation of financial statements
3.2. Techniques and methods for financial analysis
3.3. Introduction to firm valuation

Course assessment through the semester is based on a scale from 0 to 20, and it the weighted average of the two elements: coursework/cases (35%) + written individual test (65%). To pass the course students must meet both criteria: (i) minimum grade 7.5 points in both evaluation elements, and (ii) minimum final mark of 10 points.
Students that fail in the above system can take a final individual exam with a minimum 10 points to pass.

Inna Paiva

Ana Isabel Dias Lopes

By the end of the course, students should be able to contribute to the development of critical thinking and its application in the preparation of integrated and sustainability reports for public and private sector organisations within the scope of international guidelines.

1. Integrated reporting and critical thinking
2. Integrated reporting in the private sector
2.1 Connecting financial and non-financial information reporting
2.2 Standards for sustainability reporting and integrated reporting for value creation
3. Integrated Reporting in public sector organisations
3.1 International accounting standards (IPSAS) applicable to the public sector
3.2 Main public budgetary management instruments for public administrations
3.3 Reporting and interconnection between financial, non-financial and sustainability information

Assessment throughout the semester is based on a scale of 0 to 20 points and is obtained from the weighted average of the following assessment instruments: (i) work carried out in group (15%), (ii) individual works (30%), (iv) written individual test (55%). To be approved, students must fulfil the following requirements: i) a minimum mark of 7,5 in the group work, individual work and individual written test; ii) a final mark of 10.

Assessment by exam: Exam, individual written test (100%). Approval with a minimum mark of 10 on a scale of 0 to 20.

José Dias Curto

At the end of this course, the student must be able to:
1. Know and use the main concepts of statistics.
2. Recognize and apply the multiple linear regression in specific situations.
3. Use the main data analysis packages (EXCEL and R/RStudio).

1. Statistical inference: a brief review
2. Correlation and simple linear regression
3. Multiple linear regression model (MLRM)
4. Specification and stability tests
5. Assumptions of the MLRM: normality and multicollinearity
6. Assumptions of the MLRM: heteroscedasticity
7. Assumptions of the MLRM: autocorrelation
8. Assumptions of the MLRM: exogeneity

Assessment takes place through continuous assessment throughout the semester or assessment by exam. Continuous assessment throughout the semester consists of a group work (40%) and a test (60%) that covers the entire subject and whose grade must be greater than or equal to 7.5. Continuous assessment throughout the semester requires a minimum attendance of 66.67% of classes. Assessment by exam consists of carrying out an exam with a weighting of 100%. In the test and exam, students can use a calculator and all the materials provided by the teacher.

Ilídio Tomás Lopes

LO1 - Discuss why auditing can be valuable in the value creation and its relationship with assurance;
LO2 - Interpret why auditing demands logic, reasoning and resourcefulness;
LO3 - Apply for the auditor?s risk assessment process and how to respond to those risks;
LO4 - Interpret how the framework in the code of ethics is applied;
LO5 - Select the auditing business processes.

1. Assurance and environmental of financial statement auditing, and related services.;
2. Professional ethics, independence and quality control;
3. Internal control and risk assessment;
4. The fraud detection and reporting;
5. Auditing to business processes;
6. Assurance, related services and internal auditing.

The process of assessment in this curricualr unit covers the following methods:
1) Assessment throughout the semester.
2) Assessment by exam.
The assessment method mentioned in 1) includes a teamwork Case Study analysis (with a 40% weighting in the final grade) and a Final Test (with a 60% weighting in the final grade). The minimum mark of the mentioned tests is 7.5 points (in a 20 points scale). The final grade of approval in this course is 10 points (in a 20 points scale).

Jonas Oliveira

LG1. Describing performance evaluation systems that can aid decision-making.
LG2: Analysing the main risk management frameworks and effects of non-financial information for corporate sustainability and for business understanding

1. Management information: the relevance of technology
2. Global performance: balanced scorecard and tableau de bord
3. Sustainability
3.1. Corporate Governance, risk management, ethics and accountability
3.2. Sustainability reporting

1) Assessment throughout the semester:
Final Grade = 35% x Work Team + 65% x written test (in the date of the first period exam)
Requirements: i) minimal final grade of 10 points; ii) minimum attendance 2/3 of the classes; iii) deliver and present the work team.
2) Assessment by exam:
First/second/special period exam: written individual test (100%). To pass: minimum final grade of 10 points

Maria João Major

At the end of this course students should be able to:
LG1. Critically discuss the limitations of traditional Management Control to produce information for value creation in the organization given the current business environment.
LG2. Present alternative Management Control systems that can efficiently support decision-making and value creation.
LG3. Describe these systems and analyse how they should be implemented according to literature.

I ? Introduction
? Historical background of the emergence and development of Management Accounting and Control systems
? Porter and Kramer?s ?Creating Shared Value? approach
? Kaplan?s ?Four Stage Model? and value creation
II ? Deficiencies of systems in stages I and II for value creation
III ? Systems of stage III ? ?Systems for Learning, Improvement and Value Creation?
1. Activity-Based Systems and its Contribution for Creating Value
? The role of the Harvard Business School and of the CAM-I in the development of ABC
? The main uses of ABC: from ABC to ABM
? Time-driven ABC
? The implementation of ABC/M and of Time-drive ABC
2. Other Systems of Stage III
? TQM and quality costs
? Kaizen costing
? Target costing
? Life-cycle costing
? The role of non-financial measures for creating value and building ESG information
IV ? The Stage Four and the Role of ERP Systems in the Creation of Value

1. Continuous assessment throughout the semester:
 Group work (35%);
 Test (65%).
Requirements:
 Minimum attendance of 2/3 of the classes;
 Completion and submission of both assessment elements;
 Minimum score of 7,5 on the test.
2. Assessment by exam:
Completion of an exam (1st period, 2nd period, special period): 100% weight on the final grade (minimum score: 10).

Ana Isabel Dias Lopes

At the end of this course students should be able to:
LG1 - Distinguish two types of theses: Project and Dissertation.
LG2 - Knowing how to do a literature review and formulate the research problem.
LG3 - Understanding the different research methodologies in accounting.
LG4 - Knowing prepare a thesis proposal.

S1 - Types of theses: Project and Dissertation.
S2 ? Literature review and definition of a research problem
S3 - Research paradigms in accounting
S4 - Data collection in accounting
S5 - Data Analysis in Accounting
S6 - Bibliography and References
S7 - Structure and write a master thesis

Written presentation of the thesis proposal (80%)
Oral presentation of the thesis proposal (20%)
There is no other mode of assessment on this curricular unit.

At the end of this learning unit?s term, the student must be able to:
LG1 - Define a scientific problem and its relevance
LG2 - Define research goals and possible research questions or hypotheses
LG3 - Produce a literature review supporting the dissertation main problem
LG4 - Apply the methodologies more suitable to data collection and analysis
LG5 - Critical reflexion sustained on theoretical frameworks and empirical results

S1 - Writing the introduction and abstract
S2 - Definition of a research problem
S3 - Definition of research goals
S4 - Literature review
S5 - Defining research questions or hypotheses
S6 - Data collection methods
S7 - Data analysis methods
S8 - Writing conclusions and defining new research paths

Written presentation of the thesis, oral presentation with the synthesis of the thesis, followed by a public defence with a jury (Thesis defense: 100%)

At the end of this learning unit?s term, the student must be able to:
LG1 - Diagnose a organizational environment and internal problem that needs a accounting intervention.
LG2 - Produce a literature review supporting an applied project.
LG3 - Define the project intervention.
LG4 - Define the ways of supporting the implementation of the project and its evaluation.

S1 - Brief organisational diagnosis
S2 - Diagnosis of organizational environment and of a specific accounting problem
S3 - Applied literature review
S4 - Definition of a intervention project or synthesis of a case and possible solutions
S5 - Evaluation of impacts and possibilities of control of results

In order to develop the competences of diagnosis and of definition of projects the course will use the following methodologies:
LM1 - Guided study
LM2 - Discussion on tutorial sessions
LM3 - Analysis of secondary data
LM4 - Interviews on organizational environment

|

Written presentation of the thesis, oral presentation with the synthesis of the thesis, followed by a public defence with a jury (Thesis defense: 100%)