After the curricular unit the student should be able to:
1) Understand both the national and international economic system;
2) Understand the theoretical concepts of the functioning of economies;
3) Analyze the expected effects of government policies;
4) Be able to infer about the expected effects of the various economic policies;
5) Characterize the Portuguese and European economies, in particular.

1. Macroeconomic aggregates
2. National Accounting
3. The basic Keynesian model
4. Income and Expenditure: Public Sector and Foreign Trade Model
5. The Money Market: Money Supply and Demand
6. Currency, Interest and Income
7. Macroeconomic Policy
8. The labor market and aggregate demand and supply
9. Open Economy Macroeconomics

Syllabus:

General objectives:
1. To seize the importance of Law as a vital dimension of life in society.
2. Understand the main concepts of law and its terminology.
Specific Objectives:
1. Identify the sources of Law and characterize the legal system;
2. Classify standards and identify legal relationships;
3. Interpret and integrate legal texts;
4. Apply the concepts acquired in the resolution of practical cases.

1. The Law: meanings, other normative orders, characteristics and values.
2. The Legal Standard: notion, structure, characteristics, classifications and sanctions.
3. The legal sanction.
4. The Sources of Law.
5. The legal hermeneutics.
6. Branches of Law.
7. Legal relationship: notion, structure and elements; subjects (personality and capacity); object; fact and warranty.
8. Contracts: principles, species and particularities. Types of contracts: enunciation.
9. Resolution of practical cases.

Syllabus:

1- Analyze the contextual context of the company and its articulation with the
internal and external environment
2- Recognize the companies forms of organization
3- Recognize the importance of human resources
4- Evaluate planning and development strategies
5- Recognize the importance of management
6- Identify and recognize the importance of corporate social responsibility and the green economy.

1 Research
2 Management theories
3 Organizations and internal environment
4 Human resources ? an initial approach
5 Organizations and the external environment
6 Sustainable development and Corporate Social Responsibility
7 Strategy – an initial approach

Syllabus:

This curricular unit aims to provide tools for the understanding of the financial reporting made by companies in the scope of the financial accounting, exposing the preparation and interpretation methodologies. At the end of this curricular unit, students should be able to:
1 – Make de bookkeeping of the several patrimonial changes of the companies;
2 – Prepare and interpret the several financial statements, as well as the other financial maps obtained through financial accounting;
3 – Analyze critically the content of the companies’ financial reporting;
4 – Understand the financial reporting importance to support the decision making process made by external players.

1. Accounting fundamentals
2. Basic concepts of accounting
3. Accounting normalization
4. Net Financial Wherewithal
5. The bookkeeping of the Value Added Tax (VAT)
6. Accruals and deferrals
7. Financial statements

Syllabus:

Obj.1 – To translate problem situations through real functions of real variable.
Obj.2 – To analyze a real function of real variable and draw conclusions in the context of the problem in question.
Obj.3 – To apply differential calculus to study the variation of real functions of real variable and interpret the results.
Obj.4 – To define and calculate the primitive of a real function of a real variable.
Obj.5 – To distinguish the various types of integrals and choose methods of integration appropriate to their resolution.
Obj.6 – To apply the definite integral in the calculation of areas.

Cap.1 – Algebric concepts (review of essential contents)
Cap.2 – Real Functions of Real Variable
Cap.3 – Differential Calculus in IR
Cap.4 – Differential Calculus in IR^n
Cap.5 – Integral Calculus

Syllabus:

General Objectives:
To demonstrate knowledge and ability to understand the economies and business in an international context;
To discuss policies to support internationalisation
To understand the mechanisms that influence business operating on an international scale.

Specific Objectives:
Understand the workings of international markets;
Identify the theories that explain international trade;
know in depth the mechanisms that are associated to international negotiation;
to operate at an international level both within firms and on the development of policies to support the internationalization of business.

I. Introduction
1. Globalisation and the evolution of the international trade.
2. Supranational Institutions: Objectives and functions.
a. IMF
b. European Union
c. WTO
d. OECD
3. Trade Blocks and international trade agreements

II. Theories of International Trade
1. Adam Smith
2. David Ricardo
3. Hecksher-Ohlin

III. International Trade Indicators
a. Openess
b. Exports cover
c. Balassa Coefficient
d. Dissimetric Indicators
e. Indicators of relevant comparative advantages

IV. The international financial system
a. The Evolution of the IMS
b. Exchange rate determination

V. Commercial Policy
1. Policies in promotion of international trade
2. Trade barriers

VI. Strategies for International Entry
1. Strategic theories of international entry
2. Behavioural theoris of international entry
3. International strategies of positioning and segmentation
4. Risks associated to international entry
5. Forms of entry.

Syllabus:

General objectives:
– Select the most appropriate statistical methods for solving concrete problems;
– Processing and managing information on statistical data;
– Possess critical culture and ability to solve problems within the economic-business area.
Specific objectives:
– Understand the difference between descriptive statistics and inductive statistics, identify them and apply them in specific situations, especially the problems on economic field;
– Handle a statistical software (SPSS and/or Microsoft Excel);
– Handle a free visualization tool (Tableau);
– Analyze and interpret a sample data using a statistical software.

1. Descriptive Statistics: Introduction and Terminology; Data Organization; Graphic Representations; Descriptive Measures of Location and Dispersion; Association Measures.
2. Probabilistic Models
2.1. Probabilistic terms and concepts, random variables and probability distributions.
2.2. Discrete models: introduction; general definitions; Bernoulli distribution; Binomial distribution and Poisson distribution.
2.3. Continuous models: Normal and Exponential distribution.
3. Statistical Inference: Parametric Hypothesis Tests; Introduction, Notation and Terminology; Normal Populations and Bernoulli Populations; Association Testing; one way ANOVA.
4. Simple Linear Regression: Nature of the relation between variables; Simple Linear Regression Model. Residues analysis and assumptions verification.

Syllabus:

General:
To develop a critical behaviour and problem solving capacity on the management area.
To develop skills on management accounting implementation at industrial and services enterprises
To identify the different possible solutions at the management-accountant level on decision making

Specific:
After concluding this Curricular Unit, the student should be able to:
Apply technical knowledge at accountant and financial levels
Establish links between management and financial accounting and both with management 
Identify different costs on enterprises
Read and understand management accounting results as a decision making support

Chapter I – From General Accounting to Management Accounting
Chapter II – Introduction to Management Accounting
Chapter III – Management Accounting Models
Chapter IV – Production

Syllabus:

General Objectives:

Provide skills to the students operate in the scope of the financial management.

Specific Objetives:
After concluding this Curricular Unit, the student should be able to:
1 – Assess the economical and financial situation of companies;
2 – Analyze and to discuss options regarding financial structure tailoring the financing to investments;
3 – Develop and to evaluate operational and strategic decisions according to companies objectives.

1 – Introduction to financial analysis
2 – Basic documents to financial analysis: annual and semi-annual financial report
3 – Main methods and techniques to financial analysis
4 – Analysis of the working capital
5 – Analysis through ratios method
6 – Financial analysis
7 – Economical analysis
8 – Risk analysis
9 – Market ratios
10 – Cash-flow analysis
11 – The structure of the financial analysis report
12 – Capital sources
13 – Capital structure

Syllabus:

– Knowing the mechanisms and Portuguese and European economic policies in order to understand the economic changes that
affect business activity.
– Summarize the key historical moments in the evolution of the Portuguese economy, with particular emphasis on the changes in
the twentieth century.
– Understand the origins and motivations responsible for the creation of the European idea, and the challenges facing Europe today.
– Evaluate the current situation of the Portuguese economy and understand the scope of Community policies.

I. Introduction
II. Development of the Portuguese Economy
III. History, Institutions and Decision-Making in the European Union
IV. European Policies
V. International Economy

Syllabus:

– Provide students, as part of their future professional activities, competencies and skills necessary to organize and implement quality and environmental in the organizations. Specific Objectives:
– Define and understand the vocabulary relating to Quality and Environment;
– Identify and outline the main legal aspects for the Environment Management;
– Identify and outline the main principles and frameworks for the quality management;
– Design, develop and implement an Environmental Management System, according to NP EN ISO 14001;
– Design, develop and implement a Quality Management System, according to NP EN ISO 9001.

1- Environmental Aspects
1.1 – Introduction to Environmental Management
1.2 -Solid waste management
1.3 – Atmospheric pollutants emission
1.4 – Water and wastewater Management
1.5 – General noise regulation
2 – Management Systems
2.1 – Approach and interpretation of the NP EN ISO 14001
2.2 – Principles of Quality Management;
2.3 – Approach and interpretation of the NP EN ISO 9001
2.4 – Quality Tools
2.5 – Main documentation to implement a Quality and Environmental Management System
2.6 – Integration of Quality and Environmental Management Systems

Syllabus:

– Evaluate businesses decision making
– Recognize the role of production management and logistics in business performance

Chapter I – Introduction to Production Management
Chapter II – Production and Operations Strategy
Chapter III – Demand forecasts and Project Management
Chapter IV – Provisioning management
Chapter V – Optimized Production Technology (OPT) and Just in Time (JIT)
Chapter VI – Logistics
Chapter VII – Logistics, economy and strategy
Chapter VIII – Warehouse management
Chapter IX – Maintenance management
Chapter X – Transport management

Syllabus:

1 – Understand the importance of strategic management for organizations.
2 – Understand and know how to use techniques of analysis of the environment and the company.
3 – Apply the appropriate concepts to develop and implement a strategy at corporate and business levels.

CONTENTS:

1. Introduction to the study of strategic management
1.1. The Nature of Strategy
1.2. Strategic management levels
1.3. Evolution of strategy and main concepts
2. The strategic management process
2.1. Different perspectives on strategy
2.2. From thinking to strategic planning
3. Strategic Positioning Analysis / Strategic Diagnosis
3.1. Analysis of the environment
3.2. Analysis of the company and strategic capability
4. Basis for Strategic Choice and Strategy Formulation
4.1. Business level strategies
4.2. Corporate strategies
4.3. Strategic development
5. Implementation of the strategy
5.1. Planning
5.2. Implementation and Control

Syllabus:

After concluding this Curricular Unit, the student should be able to:
– Identify and understand the mechanisms of the main market structures;
– Analyse the manner in which the market structures interact with the situations of equilibrium in the economy;
– Understand the mechanisms of games and apply them to the business context.

1. Market Definition
2. Horizontal Concentration and Barriers to enter
3. Vertical Integration
4. Diversification
5. Perfect Competition
6. Monopoly
7. Monopolistic competition
8. Oligopoly
9. Game Theory

Syllabus:

This curricular unit aims to provide tools for the understanding of the ethics importance in professional and business activities.
SPECIFIC OBJECTIVES:
At the end of this curricular unit, students should be able to:
OE1 – Explain the ethics concept, relevance and aims;
OE2 – Recognize the need of an ethical position by the business players;
OE3 – Recognize the importance of ethics in accounting and explain its effects;
OE4 – Analyze case studies under the professional ethics;
OE5 – Understand the statutory rights and duties of the Portuguese certified accountants;
OE6 – Understand the deontological principals and duties of the Portuguese certified accountants;
OE7 – Analyse and justify the responsibilities of the managers and certified accountants according to Portuguese tax law.

CP1.Concept of ethics
CP2.Ethical rules
CP3.Ethical behavior
CP4.Ethical dilemmas
CP5.Ethics in the workplace
CP6.The competence of professional organizations
CP7.Codes of professional ethics
CP8.The Portuguese rules for the professional activity as a certified accountant
CP9.The Portuguese tax law and the responsibility of the managers and certified accountants

Syllabus:

To succeed in this Curricular Unit (CU), at the end of the semester students must be able to:
OB1. Understand the principles of Information Systems (IS), types and methodologies for designing and implementing an IS;
OB2. Understand how organizations use information systems and information technologies to gain competitive advantages;
OB3. Analyze information systems in the context of the organizations they support, separating the technological aspects from the organizational and management aspects.
OB4. Know the types of technical infrastructures that support an information system.
OB5. Plan the implementation of an information system, aligned with the strategy and operations of a company / organization.

CP1. Fundamental concepts of information systems;
CP2. Information systems planning;
CP3. Information systems architecture: Archimate modeling;
CP4. Organization and inter-organizational environment;
CP5. Information systems in organizations;

Syllabus:

General Objectives:
The Technical English Course aims at providing students with the essential elements necessary to enable satisfactory use of the English language as a privileged vehicle in the business world and in particular in the area of accounting.
Specific Objectives:
– understand/produce oral/written statements in the management and accounting areas, and having in mind a business perspective;
– use in a proficient manner the main elements of the specific terminology in the field of accounting.

1. Personal and professional Introduction and presentation.
2. Oral presentation and communication
3. English in the informal context of econonomics and management;
4. English in the formal context (professional and academic) of economics and management;
5. Numbers, simple equations and mathematical symbols;
6. Accounting principles
7. Main accounting documents; Balance sheet; profit and losses; cash flows.