1 – Understand the fundamental elements of financial operations and know how to apply their techniques;
2 – Mastering the financial instruments (concepts, processes and methodologies) that make possible the support to the decision regarding the alternative applications offered by the capital market;
3 – Support in the decision making, in view of the needs of financing and / or investment, both operational and strategic, according to the objectives of the organizations;
4 – Understand the concept of index numbers and their practical application.
1 – Basic principles of financial maths
2 – Capitalization regimes (simple and compound)
3 – Problems related with interest rates
4 – Actualization (capital discount)
5 – Rents
6 – Loans (French and American systems)
7 – Index Numbers
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
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.
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.
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.
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
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
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
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.
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.
1. Globalisation and the evolution of the international trade.
2. Supranational Institutions: Objectives and functions.
b. European Union
3. Trade Blocks and international trade agreements
II. Theories of International Trade
1. Adam Smith
2. David Ricardo
III. International Trade Indicators
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.
– 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.
– 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.
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
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
Provide skills to the students operate in the scope of the financial management.
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
– 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.
II. Development of the Portuguese Economy
III. History, Institutions and Decision-Making in the European Union
IV. European Policies
V. International Economy
– 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
– 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
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.
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
5.2. Implementation and Control
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
5. Perfect Competition
7. Monopolistic competition
9. Game Theory
This curricular unit aims to provide tools for the understanding of the ethics importance in professional and business activities.
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
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
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;
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.
– 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.
The student should be able to:
– Know the analysis framework and the techniques that allow understanding and solving real world problems;
-achieve a critical culture and capacity to solve problems in an economical and entrepreneurial perspective.
– To characterise the main economical problems;
– To understand the consumer behavior and the decision making process;
– To understand the producer behaviour, analysing its production decision in two aspects: Production and costs of production.
1 Fundamentals of economics
1.1 Microeconomics in the context of economics. The definition of economics. Economics branches
1.2 Methodologies in economics: the deductive and inductive method
1.3 Normative and positive issues
1.4 Choice an scarcity
1.5 The cost-benefit analysis as decision-making supporting tool.
1.6 Economic agents
1.7 Supply and demand
2 The consumer behavior theory
2.1 The consumer rational choice
2.2 Budget line or opportunity set
2.3 Consumers preferences
2.5 Individual demand and the optimal choice of the consumer
2.6 The market demand
2.7 Consumer choice over time and choice under uncertainty
3 The production theory
3.1 Productive factors and products
3.2 The production function
4 Costs theory
4.1 Costs in the short run
4.2 Production allocation to two productive processes
4.3 Relationships between productivity and costs
4.4 Costs in the long run: Cost minimization.
Sensitize students to the importance of human resources in organizational contexts.
Equip students with tools for analyzing, interpreting and acting in the management of human resources.
Providing an integrated, recent theoretical and its practical applications.
Discuss the management of people in new contexts management.
After concluding this Curricular Unit, the student should be able to:
Understand the importance of human resource management in organizational contexts.
Apply tools in the field of human resource management.
Apply behaviors and attitudes strategic value the his personal, professional and academic.
– Human resource Management.
2. MANAGEMENT PRACTICES FOR HUMAN RESOURCES
– Analysis and Description of Functions
– Recruitment and Selection of Human Resources
– Hosting and Integration
– Maintenance and Human Resource Development
– Evaluation and Performance Management
– Output Management
3. LEADERSHIP AND MOTIVATION
– Perform the accounting procedures of several patrimonial facts of the companies in accordance with the Portuguese accounting system (SNC).
– Interpret the accounting facts and the several financial accounting standards;
– Distinguish the several financial accounting standards;
– Interpret the generally accepted accounting principles and apply the measurement criteria to different accounting problems.
1.State – income taxes
7.Accounting for Government grants
10.Exchange rates operations
11.Provisions and contingent liabilities
– Understand techniques and mathematical methods.
– Use mathematical techniques and methods to solve new problem situations.
– Apply mathematical knowledge to solve problems in other disciplines of the course.
– To know and apply fundamentals of integral calculus.
– To solve problems involving differential equations with separable variables.
– To determine the interpolating polynomial of first degree for a given set of data points.
– To recognize and operate with matrices and determinants.
– To solve systems of linear equations.
– To determine eigenvalues and eigenvectors of a matrix.
1 – Methods of integration in IR.
1.1 Integration of rational functions
1.2 Integration by substitution, with indication of the substitution
2 – Topics of differential equations.
2.1 Differential equations of separable variables
3 – Linear interpolation.
4 – Matrices, determinants and systems of linear equations.
4.1 Matrices and matrix calculus
4.3 Systems of linear equations
5 – Eigenvalues and eigen vectors of a matrix.
Provide the fundamental accounting bases of the several sectoral accounting rules: non-profit sector, public sector and financial sector.
– Distinguish the different sectoral accounting rules from the accounting rules applied to the general companies;
– Interpret in accounting the main operations of the non-profit companies, public institutions, banks and insurance companies;
– Interpret the financial statements of the non-profit companies, public institutions, banks and insurance companies.
1. Accounting for the nonprofit sector: General framework; Accounting standards for entities of the nonprofit sector; the Financial Statements; the Accounting and Financial Reporting Standard NCRF – ESNL; International Standards in the Third Sector; Study of the accounts that are particular to ESNL.
2. Accounting in the public sector: General framework; Characterization of the public sector; Current trends in public accounting
public sector; The reform of public accounting in Portugal; Accounting standards for the public sector.
3. Accounting for the insurance and financial sectors: Insurance sector; General framework; Accounting standardization for the insurance sector
insurance sector; Financial sector: General framework; Accounting standardization for the banking sector.
– Accounting in accordance with the SNC standards of the multiple equity facts that occur in the companies activity.
– Know how to interpret the facts regarding to equity and the NCRF associated.
EQUITY: Study of accounts and its changes. Major operations. Legal and tax aspects.
DISSOLUTION, LIQUIDATION AND SHARING OF COMPANIES: Dissolution and immediate judicial dissolution; Liquidation of assets; sharing values available and in kind; Accounting and legal regulations; Accounting treatment; Tax aspects.
TRANSFORMATION OF COMPANIES: Methods of processing; single or combined with other processing operations of capital; Accounting and legal regulations; Accounting treatment; Tax aspects.
CONSOLIDATION OF ACCOUNTS: Objectives Consolidation; Methods of consolidation; Identification of the consolidation perimeter; Operations and Consolidation Techniques; Consolidated Financial Statements; Regime for the taxation of groups of companies.
MERGERS AND DEMERGERS OF COMPANIES: Concept and types; Procedure and effects; Accounting and legal regulations; Accounting treatment; Tax aspects.
– Characterize the marketing environment and its actors
– Assess the strategic decisions of marketing
– Analyze the variables of the marketing mix
– Discuss advertising mechanisms
– Recognize the importance of branding
– Understand specific areas of marketing
1 Marketing and environment
2 Markets and actors
3 Marketing strategies
4 Product politics
5 Price politics
7 Communication politics
10 Introduction to Digital Marketing
– Understand the referential analysis and techniques for understanding and solve real problems;
– Recognize the importance of operational research to solve problems in the administration of organizations.
Upon completion of this course, the student should be able to:
– Formulate and solve linear programming problems;
– Use software to solve problems;
– Analyze the output provided by the software and propose valid conclusions to the problems;
– Apply knowledge of queues to real situations in the economic field;
– Evaluate the selected models and interpret the obtained solutions.
1. Linear programming
1.1. Introduction to linear optimization
1.2. The canonical form of linear programming problem
1.3. Primal simplex algorithm
1.4. Artificial variables
1.5. Duality in linear programming
1.6. Post-optimization analysis, sensitivity analysis and parametric analysis
2.1. Model of a queue – a server
2.2. Model a server with constant service time
2.3. Multiple server model
1 – to identify and apply techniques to help companies deciding its investments and financing;
2 – to evaluate and to select investment projects according to adequate criteria;
3 – to understand and distinguish the external context of the company;
4 – to combine operational and strategic measures according to corporate goals.
1. Strategic evaluation of investment projects;
2. Financial evaluation of investment projects;
3. Risk management;
4. Financing and cost of capital investment projects
5. Other relevant topics to investment projects.
– Sensitize students to the importance of psychosocial analysis of the phenomena in organizations;
– Enhance knowledge of the various dimensions of organizations;
– Stress the importance of Psychosociology the analysis of emergent phenomena within organizations.
– Identify principles and concepts of Psychosociology of Labor;
– Knowing how to apply in practice the fundamentals of Labour Psychosociology;
– Identify key psychosocial risk factors;
– Prepare plans to prevent psychosocial risks.
1. Perspective of the performance of Psychosociology of Work
2. Fundamental concepts of the Psychosociology of Work and its application.
3. Groups and work teams.
4. Satisfaction and motivation at work
5. Organizational communication
6. Conflicts and Conflict Management
7. Leadership, ethics and social responsibility
8. Psychosocial Risks
After concluding this curricular unit, the student should be able to:
a) Identify the basic principles of corporate finance.
b) Know the financial function, linking it with value maximization principle, agency problems and corporate governance practices, encompassing the efficient market hypothesis.
c) Understand the risk-return tradeoff and the opportunity cost of capital.
d) Know the different forms of corporate financing, being aware of the different capital structure theories.
e) Recognize how dividend policy affects shareholder value.
f) Recognize the various methods of corporate valuation, knowing their rationale.
1. Introduction to corporate finance
1.1. Principles of corporate finance
1.2. Value maximisation and the corporate objective function
1.3. Agency problems and corporate governance principles
1.4. Efficient Market Hypothesis and Behavioural finance
2. Portfolio Management and asset pricing models
2.1. Defining risk
2.2. Risk-return trade-off and the opportunity cost of capital
2.3. Portfolio management
2.5. Other asset pricing models
3. Long term financing decisions
3.1. Equity and debt financing: instruments and cost
3.2. Optimal capital structure theories
4. Payout policy
4.1. Introduction to dividend policy
4.2. Effects of dividend policy on firm value
4.3. Dividends and share repurchases
4.4. Dividend policy adjustments
5. Corporate valuation
5.1. Discounted cash flow analysis
5.2. Multiples method
5.3. Other methods
Ob. 1 – To sensitize students to the management of innovation and technology, and their importance for the current job market;
Ob. 2 – Develop creative and innovative capacity, both in academia and business;
Ob. 3 – Connecting theoretical knowledge of Innovation and Entrepreneurship;
Ob. 4 – Encourage creativity and critical thinking of students.
S1 – Innovation and Entrepreneurship’s problems
S2 – Managing Innovation and Technology
S3 – Economics of Innovation
S4 – Entrepreneurship and Innovation vs marketing
S5 – Planning and organizing events
– Identify and understand the functioning of regions and places as a fundamental unit of economic analysis;
– Understand and design policies to promote regional development;
– To master the methods and techniques of spatial and regional analysis;
– To know the basic theoretical models that are the basis for the analysis of regional development
1. Economic convergence
2. Methods and techniques of regional analysis
3. Regional Development Models
4. Theories of regional development
5. Endogenous development and territorial perspective
6. Regional development factors
7. Policies to promote regional development
1. To apply cost allocation methodology among firm departments;
2. To support management accounting implementation on secondary and tertiary sectors;
3. To understand management accounting results as a decision making support;
4. To identify different accounting problem solutions at decision making level;
5. To use accounting as a post-registration technique as well as a prevision system;
Chapter I – Strategic Accounting
Inventory Management Models
Chapter II – The Method of Homogeneous Sections
Transformation and Production Maps
Chapter III – Budgetary Management
Real Costing System
Basic Costing System
Registration in basic costing system
Chapter IV: Deviations
Reasons and Analysis
Volume, mix, price and efficiency deviations
1. Understand the fundamental concepts of labor law and commercial law
2. Apply the theoretical knowledge gained in solving concrete problems in the field of business law
3. Identify sources of labor law
4. Characterize the employment contract
5. Know the elements necessary for the formation of the employment contract, as well as the respective content
6. Identify the forms of termination of employment contract
7. Characterize and distinguish company and commercial establishment
8. Characterize the individual entrepreneur
9. Identify the types of commercial societies
10. Know the procedures associated with insolvency
Part I Individual relationship of work
1. Sources of labor law
2. Characteristics of the employment contract
3. Formation and content of the employment contract
4. Termination of employment contract
Part II Commercial Law
1. Companies and commercial establishment
2. The individual entrepreneur
3. Commercial societies
This curricular unit is aimed at introducing students to research projects applied to business sciences. In addition, this curricular unit is also aimed at providing students with an holistic vision of the different aspects relevant to the business sciences and to materealise the knowledge gained in the previous years by conducting assisted applied research.
– to apply the main business sciences concepts to projects of applied research;
– to understand the methodological problems involved in scientific research;
– critically discuss and comment results of applied research.
1. Research Design
2. Qualitative methods
3. Quantitative methods
4. Combining qualitative and quantitative methods.