| ECTS | Code | Availability |
| 7.0 | MGO3S_C3S | Tutorial |
Syllabus:
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.
Objectives:
– 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.
CONTENTS:
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
| ECTS | Code | Availability |
| 6.0 | MGO3S_GRHV | Tutorial |
Syllabus:
General:
Analyze Human Resource Management integrated in the 3rd Sector organizations.
Understand the importance of volunteering to the operation and success of the 3rd Sector organizations.
Specific:
Understanding the usefulness of Human Resource Management applied in the 3rd Sector organizations;
To apply certain tools of Human Resource Management in practical context;
Know how to use effectively and efficiently, the various potentialities of volunteering in the 3rd Sector.
CONTENTS:
1. Human Resource Management – fundamentals and tools.
2. Analysis and job description, recruitment, selection, reception and integration.
3. Management training.
4. Performance evaluation.
5. Vountariado the 3rd Sector.
Obs. Program is not comprehensive because it will be adapted to various practical needs students signaled with a view to respond objectively to requests from students.
BUSINESS SCIENCES
| ECTS | Code | Availability |
| 4.0 | MGO3S_IS | Tutorial |
Syllabus:
OBJECTIVES:
– Know the various elements of innovation and change
– Understand the importance of innovation in the third sector
– Understand the importance of collaborative strategies
– Identify the impact of social innovation in the third sector
CONTENTS:
1. Social Innovation
a) What is Social innovation
b) Who promotes Social Innovation
c) How to generate ideas
d) Develop prototypes and pilot ideas
e) Assessment and Scaling up
2. Social Entrepreneurship: Methods and Techniques
| ECTS | Code | Availability |
| 7.0 | MGO3S_MKT3S | Tutorial |
Syllabus:
OBJECTIVES:
-Know the various elements of the Marketing Mix
– Understand the importance of nonprofit marketing;
-Differente social marketing, cause-related marketing and marketing of the nonprofit organizations;
-Understand the importance of a marketing strategy, as well as their adaptation to different audiences;
-Learn to set policy appropriate marketing mix to different target markets.
-Know how to structure a marketing plan
-Understand the importance of branding for nonprofit marketing
-Identify and understand specific nonprofit marketing applications
CONTENTS:
1- Marketing Fundamentals
2 – Nonprofit Marketing
3 – Marketing Plan
4 – Branding
5 – Specific nonprofit marketing applications
| ECTS | Code | Availability |
| 6.0 | MGO3S_F3S | Tutorial |
Syllabus:
OBJECTIVES:
– Identify the tax system of the third sector, the constraints, exemptions, concessions, special systems.
– Interpret the several direct and indirect taxes underlying the particular regimes of nonprofits.
– to Implement the framework of practical problems of fiscal nature that organizations possess.
– to interpret the law of “mecenato” that is directed particularly non-profit entities.
– to analysis the underlying tax and trade activities that are practiced in these organizations
CONTENTS:
I – Introduction
II- Income Tax
III – Tax Benefits
IV – Taxes on consumption
V – Fiscal Regime of “Mecenato”
VI – Taxes Heritage
VII-Case Studies
