Due to the ever growing importance and diversification of the nonprofit sector, the Nonprofit Accounting is particularly pertinent and
up-to-date. The environment in which these entities operate demands the presentation of useful information so that it can convince
the general public of the crucial role they interpret. As such, the information, both of financial and non-financial character, generated
by these entities assumes itself as the adequate informative support to the management.
– Analyze the various financial statements that present accounting and proceed to their interpretation.
-Interpret the facts most relevant property of these non-profit entities.
-Identify the existing accounting standards nationally and internationally.
-Interpret accounting standards, the measurement criteria applied to various accounting problems.
-Learn to analyze and interpret a management report of a nonprofit.
PORTUGUESE REGULATORY SOLUTIONS
I. System of accounting standards
2. PORTUGUESE REGULATORY SOLUTIONS
I. Accounting standards System
II. NCRF-ESNL: portugueses accounting standards to NGO
3. ACCOUNTING AND FINANCIAL INFORMATION OF THE NONPROFIT
4. CASE STUDY – NPO
5. NON-FINANCIAL INFORMATION IN THE NONPROFIT ORGANIZATION
6. MODEL OF DISCLOSURE OF INFORMATION ON ACCOUNTABILITY
A – Identify digital or digitized creations which may be protected by intellectual property rights
B – Know the forms of adequate protection of these rights in the digital environment
C – Identify the technologies associated with the creation, digitisation and communication of intellectual creations in a digital environment.
a – Know the legal systems for protection of digital works.
b – Know how to adapt the legal regimes of copyright, related rights and industrial property to digital reality.
c – Know the technologies and legal instruments to prevent the violation of intellectual property in the digital marketplace.
d – Understand current and emerging issues related to the protection of intellectual property applied to new disruptive technologies
e – Understand the operation mode of computer technologies associated to the creation, representation and digital communication of works.
1. The intellectual property and the digital market.
1.1 The works protected by copyright in the digital market.
1.2 Works protected by rights related to copyright in the digital marketplace. 2.3.
1.3 The distinctive signs of commerce in the digital marketplace: trade names, trademarks, logos and domain names.
1.4 The authorship of technological creations in cyberspace
1.5. Distribution and intellectual property in the digital marketplace 2.6.
1.6 The problems of multi-territorial protection
2. Intellectual property protection of computer programs, databases and multimedia works
3. The protection of innovations in the digital market: computer-implemented inventions; digital design; and semiconductor topographies
4. Intellectual property protection mechanisms in digital environment.
5. Intellectual Property and Technology:
5.2. Open Source Software
5.3 Big Data
5.4. Internet of Things
5.5. Artificial Intelligence
1. Distinguish the concepts of data, information and knowledge.
2. Identify and define the theoretical foundations associated to KOSs
3. Identify structures and characteristics common to KOSs
4. Evaluate the characteristics of KOSs in order to reduce ambiguity and establish relationships between concepts in the area of law
5. Distinguish and integrate different types of KOSs, reflecting their application in the area of law
6. Develop specific vocabularies for the description of legal content structured in the form of KOSs.
7. Use mechanisms and annotation tools for knowledge identification and extraction
8. Use KOS as a fundamental tool for the law domain
1. The information life cycle.
2. Evolution, concepts and theoretical foundations in the organization of knowledge
3. Knowledge Organization Systems (KOS): elements, characteristics and functions
4. Types of KOS and its application in content organization.
5. Approaches to knowledge organization
6. Study of knowledge bases applicable or related to the area of law
7. KOS classes: term lists, metadata, classification, categorization and relationship models
8. Mechanisms and tools for data annotation
9. Knowledge representation techniques and model, including: dictionaries, lists, taxonomies, folksonomies, ontologies and semantic networks
10. Methods and techniques for the elaboration of knowledge models: Practical application in the area of law
11. Application and evaluation of knowledge organization models oriented to the area of law.
1. Identify the components of a computer system;
2. Know how information is exchanged in a secure and non-secure way between computer systems;
3. List the main cybersecurity threats in modern times;
4. Understand and apply cryptographic mechanisms;
5. Outline legal aspects associated to information security
6. Apply the legal regime of electronic acts, communications and signatures.
1. Computer concepts
2. The modern computer system – opportunities and threats
3. Notions of cybersecurity
4. National framework of cyber-security, policies and general legal framework
5. Legal regime of acts, documents and electronic signatures
6. The electronic records of the Public Administration.
A. Understand the main problems associated to computer crime
B. Understand the relevance of the criminal protection of new digital legal goods
C. Know and apply the national and international legal framework of computer crime.
D. Know and apply the main techniques of digital forensic analysis
E. Understand and use digital investigation techniques
I. Identify the conducts in digital environment likely to integrate criminal offences.
II. Know the various types of computer crimes provided for in the Cybercrime Law and in disperse criminal legislation.
III. Know the procedural means of obtaining digital evidence provided for in the Portuguese legislation;
IV. Know the various means of criminal cooperation in cybercrime, international and communitarian
V. Identify means which may contain digital evidence;
VI. Collect and process digital evidence in different media.
1. Challenges and problems associated to computer crime
2. International protection of cybercrime and the Budapest Convention on Cybercrime
3. EU harmonization in the fight against cybercrime
4. The Cybercrime Law, approved by Law 109/2009, of September 15.
5. The criminality in a strict sense dispersed in the portuguese penal legislation.
6. The criminal procedure and the digital evidence.
7. The international cooperation to combat computer crime.
1. Introduction to Digital Research
2. Forensic investigation to data storage media
3. Mobile devices forensics (Android)
4. Computer forensics (live)
A. Understand the economic and social phenomenon of electronic commerce;
B. Understand the operation of the different forms of electronic contracting and digital marketing;
C. Knowing the legal framework, national and international, of electronic commerce;
D. Understand the functioning and applicability of new disruptive technologies in the context of digital commerce.
I. Legally frame the mechanisms for providing services and goods through information society services;
II. Know the modalities of electronic contracting and its legal framework;
III. Know the forms of digital marketing and its legal framework;
IV. Know the legal regime for electronic public procurement;
V. Knowing the tax framework for e-commerce.
SAW. Understand cryptographic mechanisms;
VII. Understand the importance of cryptography
VIII. Knowing what a blockchain is
IX. Understand the benefits of using Smart Contracts
1.1. Electronic public procurement
1.1.1. General principles;
1.1.2. The provision and use of electronic public procurement platforms
1.2. Taxation of electronic commerce
1.2.1. Taxation under VAT and income
1.2.2. e-invoicing: tax issues
1.3. E-Commerce and the European Digital Single Market.
1.3.1. E-commerce modalities
1.3.2. Harmonization of the European Digital Single Market.
1.4. Legal regulation of electronic commerce
1.4.1. Provision of digital services
1.4.2. Electronic contracting in the network and general contractual clauses
1.4.3. Automated contracting and ?smart contracts?
1.5. Consumer protection in the digital market
1.5.1. Advertising, marketing and ?influencers? digital market
1.1. Basic encryption;
1.2. Certification and Public Key Infrastructures
1.3. Blockchain Technologies
1.4. Fundamentals of Smart Contracts
1) Know and understand the legal framework of work carried out using Information and Communication Technologies (ICT);
2) Identify the models of work carried through with ICT and the implications of these technologies in the employer’s and in the employee’s statutes;
3) Know the platforms and technologies for managing remote work and cooperative work.
1) Enunciate and analyse in a critical perspective the main legal problems raised by the use of ICT at work;
2) Apply the acquired knowledge in the resolution of complex issues and problems;
3) Use remote and cooperative work platforms and analyse the legality of their functionalities;
4) Apply data annotation and cataloguing techniques adequate to the work context.
Part I – LAW
1. New ways of providing work
1.1 Teleworking and remote working
1.2 The work done in digital platforms
2. Working time in the digital age and the right to disconnect
3. Right to privacy and processing of personal data in the context of digital employment relations
4. Reconciliation of work and family life and privacy
5. Artificial Intelligence (AI) and work
6. Social protection of new ways of providing work
7. Digital work and the role of collective bargaining
PART II – INFORMATICS
1. Introduction to Remote Working Technologies
2. Remote working platforms: technologies and examples
3. Cooperative work platforms: technologies and examples
4. Technologies for remote attendance and productivity control