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2 Operational Management of Businesses and Markets Mathematics II Financial Accounting II Statistics I Introduction to Law Management Models Management Accounting I Financial Calculus Corporate Law Introduction to Finance Taxation I Statistics II Management Accounting II Human Resources Management Taxation II Business Communication and Negotiation Financial Topics Financial Management Management Control Systems Strategic Planning Entrepreneurship Production and Operations Distribution and Logistics Entrepreneurial Project Quality Management Business Structural Analysis 3 2 5

3 Labour Law Audit Leadership BACHELOR S DEGREE IN BUSINESS ADMINISTRATION AND MANAGEMENT MAJOR IN FINANCIAL MANAGEMENT: Course Title Year Semester Number of credits Mathematics I Introduction to Business Administration and Management Economics Business Computing Financial Accounting I Operational Management of Businesses and Markets Mathematics II Financial Accounting II Statistics I Introduction to Law Management Models Management Accounting I Financial Calculus Corporate Law Introduction to Finance Taxation I Statistics II 2 1 4

4 Management Accounting II Human Resources Management Taxation II Business Communication and Negotiation Financial Topics Advanced Financial Accounting Management Control Systems Strategic Planning Company Valuation and Restructuring Futures and Options Decision-making Support Systems Applied Financial Project Investments International Finance Labour Law Auditing Final examination, if any not applicable Examination and assessment regulations examination and assessment defined for each individual course unit. ECTS departmental co-ordinator Pedro Frouco Marques, PhD.

5 BACHELOR IN MANAGEMENT MAJOR IN BUSINESS MANAGEMENT: B - Description of individual course units Course title Mathematics I Course code Level of Course I Year of study 1st Semester/trimester 1st Number of credits 6 Name of lecturer Cristina M. M. Andrade, Ana Cristina B. Nata The main goal of the course is to provide the students with the mathematical knowledge and tools necessary for a better understanding of real economical and social problems. It also provides the foundations for other courses. Course contents Part one - Linear Algebra 1. Matrices 2. Determinants Part two Linear programming 1. Graphical method 2. Simplex 3. Two-phase method 4. Transport and Assignment problems Recommended reading Ferreira, M.A.M.; Amaral, Isabel (2006): Exercícios de Álgebra Linear 1Volume Matrizes e Determinantes. Edições Sílabo Ferreira, M.A.M.; Amaral, Isabel (2006): Álgebra Linear 1Volume Matrizes e determinantes. Edições Sílabo Bronson, Richard; Naadimuthu, Govindasami (2000): Investigação Operacional. McGraw-Hill, Edições Schaum. Teaching methods Attendance-based sessions Assessment methods Exams (face-to-face exams)

6 B - Description of individual course units Course title Introduction to Business Administration and Management Course code Year of study 1 Semester/trimester 1 Number of credits 6 Name of lecturer Jorge Manuel Marques Simões The students are expected to understand the various concepts of management and put them into practice with the help of practical exercises. By the end of the semester they should be able to understand all basic concepts of a management course. Course contents 1. What it is an Organization 2. The Objective Administration 3. The Production Function 4. The Financial Function 5. The Commercial Function 6. The Human Resources Function Recommended reading -Rego, Arménio; Cunha, Miguel (2007). O Tão da Eficácia Organizacional, Edições Sílabo, Lisboa. - Reis, Lopes dos; Paulino, António (1994). Gestão dos Stocks e Compras, Editora Internacional, Lisboa. - Robalo, António (1997). Teorias Contingenciais de Organização, Edições Sílabo, Lisboa. - Rocha, José António de Oliveira (1999). Gestão de Recursos Humanos, Editorial Presença, Lisboa. - Sousa, António de (1998). Introdução à Gestão: Uma Abordagem Sistémica, Editorial Verbo, Lisboa. Teaching methods - Current affairs and discussion of case studies, according topics dealt with; - Examples, exercises and applications, both oral and written, to a better understanding and learning by the students; - Review of assignments on the topics presented; - Audiovisual support equipment (data-show, powerpoint). Assessment methods Test (100%). Students with a grade below 10 may sit for Examination (100%).

7 Course title Economics Course code B - Description of individual course units Year of study 1 Semester/trimester 1 Number of credits 6 Name of lecturer Maria do Rosário Baeta Neves (Professor) Luís Carlos Cardoso (Assistant) By the end of the course, students should be able to understand and describe macro and micro economic issues using the reasoning of economic science, use sources of statistical and bibliographic data to obtain the relevant information for approaching each problem and write reports on economics issues. Course contents Basic concepts in economic science. National accounting as a measurement technique of the economic activity. The different integrated chains of economic thought in specific historical contexts. Policy-mix and its impact on the external environment of an economic unit: the case of the Portuguese economy. Presentation of the basic elements of demand and supply. Application of the elasticity concept. Basic characteristics in competitive, monopolistic and oligopolistic markets. Recommended reading Castro, Alberto de, Barbot, Cristina e Nascimento, Álvaro (1994), Microeconomia, Lisboa, McGraw-Hill. Frank, Robert H. e Bernanke, Ben S. (2003), Princípios de Economia, Lisboa, McGraw-Hill. Medeiros, Eduardo Raposo (2000), Economia Internacional, Lisboa, ISCSP. Neves, João César das (1992), Introdução à Economia, Lisboa, Editorial Verbo. Porto, Manuel (2004), Economia, Coimbra, Livraria Almedina. Teaching methods Topic units of the study program are presented through lectures and case study analyses. Assessment methods The student may choose between: a) Continuous assessment: individual mid-term tests with minimum arithmetic average of 10 marks. b) Final exam: A minimum grade of 10 marks.

8 B - Description of individual course units Course title Business Computing Course code Year of study 1 Semester/trimester 1 Number of credits 6 Name of lecturer Célio Gonçalo Marques. Vasco Gestosa da Silva Consolidate basic notions of computer science and computer architecture. Develop abilities to explore such tools as word processors, spreadsheets, presentations and database systems. Explore network and Internet resources. Course contents Introduction to Information Technology (IT) and Computer Architecture Text Processing: Microsoft Word. Spreadsheet: Microsoft Excel. Graphic Presentations: Microsoft Powerpoint. Networks and Internet. Database Management Systems: Microsoft Access. Recommended reading MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Noções de Arquitectura de Computadores, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Microsoft Excel, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Processamento de Texto: Microsoft Word, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Apresentações: Microsoft Powerpoint, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R. Redes de Computadores e Internet, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Sistemas de Gestão de Bases de Dados: Access, AIDTIC, IPT, Teaching methods Attendance-based sessions. Assessment methods Test (50%) + Project (45%) + Individual Work (5%)

9 B - Description of individual course units Course title Financial Accounting I Course code Year of study 1 Semester/trimester 1 Number of credits 6 Name of lecturer Carlos António Rosa Lopes. Pedro Augusto Nogueira Marques Fundamental accounting concepts. The balance sheets and income statements. Account: concept and study of key accounts. Introduction to the POC. Study of accounts: Available Cash, Third Parties and Inventories Course contents Introduction; Property; The Inventory and Balance: The Account; Methods of accounting records; Financial Statements and balances; Accounting standards and accounting principles - POC (Plano Oficial de Contabilidade); Study of accounts: Available Cash, Third Parties and Inventories. Recommended reading Borges, António e outros; Elementos de Contabilidade Geral; Áreas Editora; 23ª Edição, 2005 Borges, António; e outros; Práticas de Contabilidade Financeira; Áreas Editora POC Simples Teaching methods Face-to-face sessions. Assessment methods Exams

10 B - Description of individual course units Course title Operational Management of Businesses and Markets Course code Year of study 1 Semester/trimester 2 Number of credits 5 Name of lecturer Inês Bettencourt da Câmara Implement routines for evaluating staff performance, with the participation and supervision of the people in charge; Interpret strategic, tactical and operational plans so as to contribute to the establishment of levels of capital required for the maintenance of activities; Implement the necessary procedures to operationalize planned activities; Organize plans for the distribution of work, monitor the quality of its execution and follow the deadlines in preparing the plan. Course contents Business-oriented Management and Markets: historical evolution in Portugal. Businesses and Markets: concepts, principles, types, development, foundation, vision. Business organizational contexts: restrictive and propeller forces. Competition analysis methodology. Business Decisions and strategic Market. Competitive advantage. Recommended reading DIONÌSIO, Pedro et al. Mercator Teoria e Prática do Marketing. Lisboa: Publicações Dom Quixote, 2000 KOTTLER, Philip. Marketing para o Século XXI. Lisboa: Presença, Teaching methods Lectures and tutorials: problem-solving Assessment methods Written test and final theoretical/practical project (also required for students taking the final exam) or final exam.

11 B - Description of individual course units Course title Mathematics II Course code Year of study 1 Semester/trimester 2 Number of credits 6 Name of lecturer Cristina M. M. Andrade, Ana Cristina B. Nata The main goal of the course is to provide the students with the mathematical knowledge and necessary tools for a better understanding of real economical and social problems. The contents also provide bases for other courses. Course contents Part I Mathematical Analysis 1. Basic notions of functions in IR and IRn 2. Derivative in IR and IRn 3. Integral calculus 4. Linear differential equations (1st and 2nd orders) 5. Some applications of progressions to the financial mathematics Recommended reading Barnett, R. & Ziegler, M. & Byleen, K. (2007): Calculus for Business, Economics, Life Sciences and Social Sciences, Pearson Education Ferreira, M.A.M.; Amaral, Isabel (2006): Exercícios de Primitivas e Integrais. Edições Sílabo Ferreira, M.A.M. (1999): Exercícios de cálculo diferencial em IRn. Edições Sílabo Armstrong, Bill; Davis, Don (2002): College Mathematics, Solving problems in finite mathematics and calculus. Pearson Education Teaching methods Attendance-based sessions Assessment methods Mid-term tests and Exams (face-to-face)

12 B - Description of individual course units Course title Financial Accounting II Course code Level of Course II Year of study 1 Semester/trimester 2 Number of credits 6 Name of lecturer Carlos António Rosa Lopes. Daniel Ferreira de Oliveira Consolidation of knowledge acquired in Financial Accounting I. Study of accounts: Fixed assets, Capital, Cost and Losses, Revenues and Profit, and Earnings. Closing provisions. Financial demonstrations. Course contents Study of accounts: Fixed Assets, Capital, Cost and Losses, Revenues and Profit, and Earnings. Closing provisions. Financial demonstrations. Recommended reading Borges, António e outros; Elementos de Contabilidade Geral; Áreas Editora; 23ª Edição, 2005 Borges, António; e outros; Práticas de Contabilidade Financeira; Áreas Editora POC Simples Teaching methods Attendance-based sessions Assessment methods Exams

13 Course title Statistics I Course code B - Description of individual course units Level of Course I Year of study 1 st Semester/trimester 2 nd Number of credits 4 Name of lecturer Francisco Paulo Vilhena Antunes Bernardino Carvalho. Ricardo Jorge Viegas Covas Upon completion of course, students should have developed a critical and objective attitude towards data analysis. Likewise, they should be able to argue and make decisions based on the appropriate statistical tools. Course contents I Descriptive Statistics. 1.1 Concepts; 1.2 Tables, Charts and Numerical Indicators. II Probabilities. 2.1 Definition; 2.2 Conditional Probabilities and Bayes Theorem. III Distributions. 3.1 Discrete Random Variables; 3.2 Continuous Random Variables. IV Estimation. 4.1 Punctual Estimation; 4.2 Confidence Intervals. V Hypothesis Tests. 5.1 Concepts; 5.2 Significance Level; 5.3 Tests for various parameters. VI Index Numbers. 6.1 Concepts; 6.2 Properties; 6.3 Laspeyres, Paasches and Fisher Indexes; 6.4 Time Series Deflation. Recommended reading Guimarães, R.; Sarsfiels Cabral, J.A. Estatística McGraw Hill Murteira, B.J., et al Introdução à Estatística McGraw Hill Murteira, B.J., Black, G.H. Estatística Descritiva, McGraw Hill Robalo, António Estatística Exercício, Vol I e Vol II Edições Sílabo Teaching methods Attendance-based sessions. Assessment methods Final Exam

14 Course Title Introduction to Law Course Code Type of Course One-semester course Year of Study 1 Semester/Trimester 2 Number of credits 4 Name of Lecturer Horácio Lopes Provide an overview of legal system: its different meanings, sources, branches, law interpretation and integration and its application in time and space. Course contents Part I General concepts Chapter I Introductory notions; Chapter II Sources of Law; Chapter III Law branches; Chapter IV Law interpretation and integration; Chapter V Application of law in time; Chapter VI Application of law in space; Chapter VII Acting according to law; Chapter VIII Acting against law; Chapter IX Legal coercion; Chapter X Juridical relation Part II Law of obligations Part III Rights in rem Part IV Family Law Part V Succession Law Recommended Reading Almeida Costa Noções de Direito, Almedina; Castro Mendes, Introdução ao Estudo do Direito, Lisboa, 1994 Teaching Methods Lectures including worksheets. Assessment Methods Two mid-term written tests and final exam. Language of Instruction Portuguese

15 B - Description of individual course units Course title Management Models Course code Year of study 1 Semester/trimester 2 Number of credits 5 Name of lecturer António Anacleto Viegas Ferreira To acquire knowledge and skills through different theoretical approaches on the nature of organizations and on key organizational models. Course contents Concept of management, functions and levels. Principles of organization. Planning and decision-making. The individual and social determinants of organizational dynamics. Organizational models. Diagnosis and organizational change. Knowledge management and organizational learning. Company internationalization. Case studies. Recommended reading Firmino, Manuel (2007), Gestão das Organizações, Conceitos e Tendências Actuais, 2ª Edição, Escolar Editora. Hamel, Gary (2007), O Futuro da Gestão, Havard Business School Press. Teixeira, Sebastião (2005), Gestão das Organizações, 2ª Edição, Editora McGraw-Hill. Brilman, Jean (2000), As Melhores Práticas de Gestão, No Centro do Desempenho, Edições Sílabo. Ebers, M. (1999), The Formation of Inter-organizational Networks, Oxford University. Teaching methods - Lectures and tutorials. - Project review, taking into consideration the topics dealt with. Assessment methods Practical exercises with presentation (40%) and written test (60%). Students must obtain a grade higher than 8 (out of a 0-20 scale). Students who do not meet the prior requirements must take an exam - 100%.

16 B - Description of individual course units Course title Management Accounting I Course code Level of Course I Year of study 2 Semester/trimester 1 Number of credits 6 Name of lecturer José Manuel Lopes Farinha Recognise the limitations of financial accounting and identify the usefulness of management accounting; Distinguish between fixed and variable costs and direct and indirect costs; Understand the conditions, range of application and limit of the CVR analysis(costs/volume/results); Describe and apply the different production systems, calculate the costs of joint products and valuate current production. Course contents The content defined for this course includes: book-keeping sections; main cost concepts and types; statement of results by functions; cost ascribing the homogeneous section system; cost covering systems; the importance of the cost-volume-results analysis and the point of balance; design of management accounting systems. Recommended reading Pereira, C. e V. Franco: 1994, Contabilidade Analítica, Rei dos Livros, 6.ª edição; Caiado, A.: 2003, Contabilidade de Gestão, Áreas Editora, 3.ª edição; Franco, V. e Outros: 2005, Contabilidade de Gestão O Apuramento dos Custos e a Informação de Apoio à Decisão, Publisher Team, 1.ª edição; Horngren, C., G. Foster e S. Datar: 2000, Cost Accounting A Managerial Emphasis, Prentice-Hall International, 10.ª edição Teaching methods Attendance-based sessions Assessment methods Continuous assessment: one test The students will pass and be exempt from final examination if the final grade is 10 (ten) or higher. Final assessment: If the mark of this examination equals 10 (ten) or above, the student passes the course. Note: The students with a grade of 16 (sixteen) or above, either in the test or in examination who want to maintain their grade, will have to sit an oral examination or they will be given the grade of 15 (fifteen).

17 B - Description of individual course units Course title Financial Calculus Course code Year of study 2 Semester/trimester 1 Number of credits 5 Name of lecturer Luís António Antunes Francisco The student should be able to: - Calculate present and future values of one or more capitals; - Calculate and solve problems related to different funding alternatives and financial investments; - Evaluate and decide between different financing alternatives and financial investments. Prerequisites Having attended the mathematics courses Course contents 1 - Introduction 2 - Capitalization processes 3 - Annuities 4 - Debts amortization 5 - Bond loans Recommended reading Matias, Rogério (2007) Cálculo Financeiro, Teoria e Prática, 2ª Edição, Escolar Editora, Lisboa, Portugal. Mateus, Alves (1999) - Cálculo Financeiro, 2ª Edição, Edições Sílabo, Lisboa, Portugal. Rodrigues, Azevedo; Nicolau, Isabel (2003) - Elementos de Cálculo Financeiro, 7ª Edição, Áreas Editora, Lisboa, Portugal. Teaching methods - Lectures and tutorials. Assessment methods - "Mini-tests" during class periods worth 40% in the final grading. - A final test - worth 60% in the final grading.

18 Course Title Company Law Course Code Type of Course One-semester course Year of Study 2 Semester/Trimester 1 Number of credits 5 Name of Lecturer Joana Pinto Coelho An overview of juridical matters related with corporate activities and its agents as well as associated legal acts. Course contents Introduction; commercial acts; general rules for commercial acts; the subjects of commercial activity; commercial establishment; company protection; insolvency; bankrupcy and company rehabilitation; commercial contracts; debt certificates; commercial societies. Recommended Reading Abreu; J.M. Coutinho de, Curso de Direito Comercial,4ªed., Coimbra, Almedina,2003; Abreu, J.M. Coutinho, Direito das Sociedades Comerciais. Teaching Methods Lectures including worksheets. Assessment Methods Two mid-term written tests and final exam. Language of Instruction Portuguese

19 Course title Introduction to Finance Course code Year of study 2 Semester/trimester 1 Number of credits 5 Name of lecturer Luís António Antunes Francisco Students should be able to: - Analyse and evaluate corporations with basis on their financial statements and other relevant information; - Use the traditional methods and techniques to assess the economic and financial situation of the corporations, to appreciate their financial equilibrium, their profitability and the risk involved. Prerequisites Basics of financial accounting Course contents 1 - Object and background of the business financial analysis; 2 Support documents to Financial Analysis; 3 - Major methods and techniques used in the financial diagnosis process; 4 - Financial equilibrium analysis; 5 - Profitability and risk analysis. Recommended reading Carrilho; Pimental; Laureano; Prates (2005) Elementos de Análise Financeira, Publisher Team, Lisboa, Portugal. Neves, João Carvalho (2004) - Análise Financeira - Vol. I, Texto Editora, Lisboa, Portugal. Pinho, Carlos Santos; Tavares, Susana (2005) Análise Financeira e Mercados, Áreas Editora, Lisboa, Portugal. Teaching methods Lectures and tutorials Assessment methods - Resolution and discussion of case studies in class (group work) worth 20% of final grade. - A final test - worth 80% of final grade where a positive mark is required for approval.

20 Course title Taxation I Course code Level of Course I Year of study 2 Semester/trimester 1 Number of credits 5 Name of lecturer Bruno José Machado de Almeida The main goal of this course is to provide the students with the theories and techniques that will enable them to understand the structure and essential concepts that underpin tax law and the tax system. Students will also familiarise themselves with the legal concepts and relevant principles of tax system, as well as develop skills in organizing and solving complex problems. The main taxes covered in this first course are the indirect taxes and the personal income tax. Course contents 1 Introduction to Taxation 2. Personal income tax 3. VAT Recommended reading Joaquim Marcelino, M., Devesa, J., 2008, IRS.IRC.EBF, 10ª ed., Almedina; Teaching methods Classes Devesa, J., 2008, IVA, 7ª ed., Almedina; Guia dos Impostos em Portugal 2008, Quid Júris; Guia do Fisco 2008, Inforfi; Assessment methods Tests and Exams Silva Fernandes, 2005, Manual do IVA, Publisher Team;

21 Course title Statistics II Course code Level of Course II Year of study 2 Semester/trimester 1 Number of credits 4 Name of lecturer Francisco Paulo Vilhena Antunes Bernardino Carvalho Ricardo Jorge Viegas Covas By the end of course the students should have complementary knowledge in statistics, in the field of econometrics, nonparametric statistics and time series analysis. Course contents I Regression and Correlation. 1.1 Simple Linear Regression; 1.2 Multiple Linear Regression. II Time Series Analysis. 2.1 Concepts; 2.2 Stationary Stochastic Process; 2.3 Linear Stationary Process. III Surveying. 3.1 Concepts; 3.2 Sampling Plan. IV Non-Parametric Statistics. Recommended reading HILL, R. Cárter; Griffiths, William E.; Judge, George G. Undergraduate Econometrics Wiley, 2001 MAROCO, João; BISPO, Regina Estatística Aplicada às Ciências Sociais e Humanas Climepsi Editores, 2005 SIEGEL, Sidney; CASTELLAN Jr, N. John Nonparametric Statistics for the Behavioral Sciences McGraw-Hill Teaching methods Lectures and laboratory classes Assessment methods Final test and assignment.

22 Course title Management Accounting II Course code Level of Course II Year of study 2 Semester/trimester 2 Number of credits 6 Name of lecturer Pedro Augusto Nogueira Marques Relate the master budget with the management functions and identify and draw up the different programs and budgets; adopt a basic costing system; distinguish and list the accountable variances and the non-accountable variances and make respective analysis; Identify the kind of company where standard costing may be adopted and describe the method to calculate standard costs; standard costing, real costing system and basic costing system; identify the two stages featuring Activity Based Costing and the five steps for its implementation; the concepts of activity and cost driver. Distinguish between the ABC method and the homogenous sections method. Course contents The Master Budget; Basic Costs Systems; Budget Control; Standard Costing; Activity Based Costing. Recommended reading Franco, Victor Seabra e Outros, Contabilidade de Gestão Orçamento Anual e Instrumentos de Avaliação do Desempenho Organizacional, Lisboa, Publisher Team, 1.ª edição, 2006; Franco, Victor Seabra e Outros, Gestão Orçamental Exames Resolvidos e Exercícios Propostos, Lisboa, Rei dos Livros, 1.ª edição, 1997; Pereira, Carlos Caiano e Victor Seabra Franco, Contabilidade Analítica, Lisboa, Rei dos Livros, 6. ª Edição, 1994; Jordan, Hugues, J. Carvalho Neves e J. Azevedo Rodrigues, O Controlo de Gestão Ao Serviço da Estratégia e dos Gestores, Lisboa, Áreas Editora, 7.ª edição, 2007; Teaching methods Attendance-based sessions Assessment methods Continuous assessment: a written assignment (40% of final grade) and a written test (60% of final grade). Final assessment: a written exam

23 Course title Human Resources Management Course code Year of study 2 Semester/trimester 2 Number of credits 6 Name of lecturer Maria Fernanda Pires Aparício Introduce the students to a general overview of human resources management and to some of its essential tools. This knowledge will help them ease the work of managing a business and unite people so as to achieve common goals and to address and respond to problems appropriately. Course contents The place and role of Human Resources Management in the development business. 2 - Analysis of different factors at the Human Resources Management. Linking the practice of Human Resource Management with the strategy of the company. Administration. Legal framework. Analysis and job description. Evaluation of performance. Organization and planning careers. Personnel recruitment and selection. Remuneration systems. Training and training. Motivation. Organizational change Recommended reading Câmara, P. Guerra, P. Rodrigues, J. (2000). Humanator Recursos Humanos e Sucesso Empresarial. Publicações. D. Quixote. Ceitil, Mário (2006) Gestão dos Recursos Humanos para o séc. XXI, Edições Sílabo. Chiavenato, I. (2000). Recursos Humanos. Colecção Atlas. Chiavenato, I. (2006). Recursos Humanos. Edição Compacta, Colecção Atlas. Moura, Estêvão de (2004). Manual de Gestão de Pessoas, 1.ª Edição, Edições Sílabo Pereti, M. (2001). Recursos Humanos. 3.ª Edição, Edições Sílabo. Teaching methods Lectures and tutorials. Assessment methods Assessment is final but the students may be exempt from final exam if they obtain at least 10 grade points (100%).

24 Course title Taxation II Course code Level of Course II Year of study 2 Semester/trimester 2 Number of credits 6 Name of lecturer Bruno José Machado de Almeida In this second course the main goal is for students to apply the critical reasoning processes of evaluating the broad institutional and economic outcomes of tax decisions, as well as, to be aware of the relations between accounting, financial reporting and taxation. The main taxes covered in this second course are corporate income tax and property taxes. Course contents 1-Corporate income tax 2- Property Tax Recommended reading Joaquim Marcelino, M., Devesa, J., 2008, IRS.IRC.EBF, 10ª ed., Almedina; Devesa, J., 2008, CIMI. CIMT, CIS, 7ª ed., Almedina;Guia dos Impostos em Portugal 2008, Quid Júris; Guia do Fisco 2008, Inforfi; Silva Fernandes, 2005, Manual do IVA, Publisher Team; Teaching methods Attendance-based sessions Assessment methods Exams

25 Course title Business Communication and Negotiation Course code Year of study 2 Semester/trimester 2 Number of credits 6 Name of lecturer Inês Bettencourt da Câmara. José Gaio Implement procedures to operationalise planned activities. Organize plans for the distribution of work, monitor the quality of implementation and observe planning deadlines. Analysis of financial and quantitative information on market performance, products, cost and other data, to support the process of market logic and economic studies. Course contents Communication and negotiation: historical evolution. Communication and negotiation: concepts, principles, types, development, implantation, vision. Methodology for the analysis of conflicts. Decisions of communication channels. Communication and negotiation as Competitive Advantage. Recommended reading ADMINISTRAÇÃO STONER. ESSENTIALS OF NEGOTIATON LEWICKI. COMMUNICATION AND ORGANISATION - BARTOLI Teaching methods Lectures and tutorials Assessment methods Mid-term test and final theoretical/practical work (required in final exam) or final exam.

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