A - General Description

Transcription

1 A - General Description Programme Title Health Services Management Qualification Awarded Bachelor s Degree (Licenciatura) Admission Requirements Candidates may access the degree through the General Application for Admission to Higher Education, special admission and re-enrolment schemes and programme change and transfer schemes. Educational and Professional goals provide the student with abilities and competencies to understand the intervening factors in the management of resources, processes and behaviours in health organizations, as well as incorporating in its performance a long-term prospective strategic vision in the context of the evolution of the health system. Access to further studies This degree allows access to postgraduate studies (Master, Doctor, etc...) Course structure diagram with credits (60 per year): Course Title Year Semester Number of credits Economics Mathematics I Administration Theory General Accounting I Administrative Law Computer Science 1 1 5

2 Mathematics II General Accounting II Introduction to Public Health Health System and Policies Law of Obligations Health Economics Statistics for the Social Sciences Financial Calculus Health Management I Financial Analysis Performance Appraisal Internationalisation and Community Affairs Hospital Resources Management Epidemiology Public Accounting Analytical Accounting Strategy and Logistics Administrative Health Procedures Public and Corporate Finance Management Control Systems Health Management II Public Auditing Commercial Law Human Resources Management Seminar in Business Project Labour Law 3 2 4

3 Design and Management of Hospital Policies Strategic Management Information and Communication Technologies for Health Quality Management Final examination, if any End-of-term examination. Examination and assessment regulations: weighted average of examinations, tests, exercises, group works and class attendance as determined by the lecturer. ECTS departmental co-ordinator Pedro Manuel Frouco Marques.

4 Course title Economics Course code Year of study 1 Semester/trimester 1 Number of credits 6 Name of lecturer Maria do Rosário Baeta Neves and Luís Carlos Cardoso At the end of the course, the students should be able to understand and describe macro and micro economic issues using the reasoning of economic science; to use sources of statistical and bibliographic data to obtain the relevant information for treating each problem and write reports on economics issues. Course contents Basic concepts of economic science. National accounting. Different integrated chains of economic thought at its historical time. Policy-mix and the impact in the external environment of an economic unit: application to the Portuguese economy. Basics 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. Samuelson, Paul A. e Nordhaus, William D. (2005), Economia, Lisboa, McGraw-Hill. Santos, Jorge, Braga, Jacinto, Teixeira, Manuel e Aubyn, Miguel St. (2001), Macroeconomia, Lisboa, McGraw-Hill. Teaching methods Topic units of the study program are presented through lectures and case study analyses. Assessment methods The student can 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.

5 Course title Mathematics I Course code Level of Course I Year of study 1 Semester/trimester 1 Number of credits 6 Name of lecturer José Manuel Faria Paixão, Cristina M. M. Andrade The main goal of the course is to provide the students with the mathematical knowledge and tools necessary to a better understanding of real economical and social problems. The contents also provide foundations required for other courses. Course contents 1. Complements of calculus 2. Basic notions of functions 3. Complements of real functions 4. Numerical successions Recommended reading Barnett, R. & Ziegler, M. & Byleen, K. (2007): Calculus for Business, Economics, Life Sciences and Social Sciences, Pearson Education Gonçalves, J.V. (1953): Curso de Álgebra Superior, 3ª ed. Lisboa Harshbarger, Ronald J & Reynolds J. (2006): Matemática Aplicada- Administração, Economia e Ciência Sociais e da Saúde. McGraw-Hill Teaching methods Attendance-based classes Assessment methods Exams (face-to-face).

6 Course title Administration Theory Course code Year of study 1 Semester/trimester 1 Number of credits 5 Name of lecturer Jorge Manuel Marques Simões Upon completion of the course, the students should be able to understand the various management concepts and solve management-related cases. Course contents 1. What is an Organization? Administration by objectives. The Production Function. The Financial Function. The Commercial Function. 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. Teaching methods - Case studies discussion. Oral and written examples and application exercises. - Review of assignments on issues dealt with. - Audiovisual equipment as a support to teaching (data-show, power-point). Assessment methods Mid-term test (100%). Examination worth 100% for students failing continuous assessment (grades below 10).

7 Course title General Accounting I Course code Level of Course Year of study 1 Semester/trimester 1 Number of credits 5 Name of lecturer Daniel Ferreira de Oliveira Fundamental accounting concepts. Balance sheets and income statements. Account: concept and study of key accounts. Introduction to the Official Accounting Plan (POC). Study of accounts: Available Cash, Third Parties and Inventories. Course contents Introduction; Property; Inventory and Balance: the account; Accounting records methods; Financial Statements and balances; Accounting standards and accounting principles the Official Accounting Plan (POC); 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 Lectures Assessment methods Exams

8 Course Title Administrative Law Course Code Type of Course One-semester course Year of Study 2nd Semester/Trimester 1 Number of credits 5 Name of Lecturer Horácio Lopes B Description of individual course units Understand the concept, utility and public interest of Public Administration and its ruling principles. Course contents Introduction; administrative organization; administrative activity; guarantees for privates: guarantees in general and administrative guarantees in particular; jurisdictional guarantees: administrative justice. Recommended Reading Diogo Freitas do Amaral, Curso de Direito Administrativo, vols.i e II, 2001, Almedina; Marcelo Rebelo de Sousa, Lições de Direito Administrativo, Lisboa, 1994/1995; Mário Esteves de Oliveira, Manuel de Direito Administrativo, Vols.I e II, 10º e 9ª ed., Almedina, Teaching Methods Lectures including worksheets. Assessment Methods Two mid-term written tests and final exam. Language of Instruction Portuguese

9 B Description of individual course units Course Title Computer Science Course Code Type of Course One-semester course Year of Study 1 Semester/Trimester 1 Number of credits 5 Name of Lecturer Célio Gonçalo Marques and Ricardo Campos Consolidate basic notions of computer science and computer architecture. Develop abilities to explore tools such as word processors, spreadsheets and presentations. Explore the networks resources and Internet. Importance of information security and privacy. Health care computer solutions. Course contents Introduction to information technology (IT) and computer architecture. Text Processing: Microsoft Word. Spreadsheet: Microsoft Excel. Presentations: Microsoft Powerpoint. Networks and Internet. Safety and Privacy. Health care computer solutions. 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., Processamento de Texto: Microsoft Word, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Folha de Cálculo: Microsoft Excel, AIDTIC, IPT, Teaching Methods Lectures Assessment Methods Test (50%) + Project (45%) + Individual Work (5%) Language of Instruction Portuguese

10 Course title Mathematics II Course code Level of Course II Year of study 1 Semester/trimester 2 Number of credits 6 Name of lecturer José Manuel Faria Paixão, Cristina M. M. Andrade The main goal of the course is to provide the students with the mathematical knowledge and tools required for a better understanding of real economical and social problems. The contents also provide the foundations required for other courses. Course contents Part two - Mathematical Analysis: 1. Integral calculus 2. Functions with two or more variables Part two - Linear Algebra: 1. Matrices 2. Determinants Recommended reading Ferreira, M.A.M.; Amaral, Isabel (2006): Exercícios de Álgebra Linear 1 Volume Matrizes e Determinantes. Edições Sílabo 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 classes Assessment methods Exams (face-to-face)

11 Course title General Accounting II Course code Level of Course II Year of study 1 Semester/trimester 2 Number of credits 5 Name of lecturer Daniel Ferreira de Oliveira Consolidation of knowledge acquired in Financial Accounting I. Study of accounts: fixed assets, capital, cost and expenses, revenues and financial results. Closing provisions. Financial statements. Course contents Study of accounts: fixed assets, capital, cost and expenses, revenues, financial results. Closing provisions. Financial statements. 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 Lectures Assessment methods Exams

12 Course title Introduction to Public Health Course code Year of study 1 Semester/trimester 2 Number of credits 5 Name of lecturer Silvino Maia Alcaravela The students will familiarise themselves with modern health concepts and public health problems and will be provided with the appropriate tools for the analysis, identification and resolution of problems as well as planning and control of public health management. Course contents 1. The public health object. Chronological aspects. 2. Health determinants: model analysis. 3. Problem, needs and expectations identification. Information sources. 4. Population health diagnosis. 5. Health evaluation: Access, equity, quality, cost/effectiveness. 6. Health care goals of the World Health Organization. 7. Health improvement strategies, plans and programs. Recommended reading Ferreira, F.A.Gonçalves (19829,Moderna Saúde Pública-Ed F.C.Gulbenkian; Santana, Paula (2005), Geografias da Saúde e do Desenvolvimento, Ed. Livraria Almedina, Coimbra. Calman, Kenneth.C (1998) -The Potencial for Health How to Improve The Nation s Health-Ed. Oxford University Press, London. Ganhos de Saúde em Portugal, (2002) -Relatório do Director Geral e Altocomissário da Saúde, DGS-MS. Teaching methods Lectures and tutorials. Assessment methods Continuous assessment (10%), a group assignment (20%) and two tests (35%+35%).

13 Course title Health System and Policies Course code Year of study 1 Semester/trimester 2 Number of credits 5 Name of lecturer Jorge Ribeiro Pires Define health system; know past and present health system structures; understand the articulation between the different system components; identify health evaluation models; analyse health care strategies and action programs. Course contents The health system as an instrument for health promotion and fighting against disease through an organized series of health care institutions and services. Health policies as an expression of the system s effectiveness and equity articulating the fulfilment of health care needs and such factors as environment, lifestyles and health services organization. Recommended reading - BARRETO, António, Três Décadas de Mudança Social in A Situação Social em Portugal, , ISC, Universidade de Lisboa, Lisboa, BARROS, Pedro Pita, GOUVEIA, Miguel e Diogo de LUCENA. Análise económica do sistema de saúde em Portugal, Ministério da Saúde, CABRAL, Manuel Villaverde; Cidadania Política e Equidade Social em Portugal, Celta, Oeiras, CAMPOS, A. C. - Avaliação Económica de Programas de Saúde - Cadernos de Saúde/10, serie XII, nº2. ENSP. Lisboa, CAMPOS, A. C. Saúde, o custo de um valor sem preço. Lisboa: Edições Portuguesas de livros técnicos e científicos, 1983 Teaching methods Lectures and case study analysis. Assessment methods Group assignment (50%) Test (50%). Exam exemption: 12 grade points (out of a 0-20 scale).

14 Course title Law of Obligations Course code Year of study 1 Semester/trimester 2 Number of credits 4 Name of lecturer Manuel Baeta Neves Recognise Law as the social legal order; identify the characteristics of the rules of law and their coactive, repressive and preventive protection role; be familiar with the sources and branches of law and the State s bodies and its juridical relation dynamics. Course contents Introduction; the concept of Law; the political organization of the state; the sources of Law; the branches of Law; the interpretation and integration of the rules of law; the juridical relation; obligations as a juridical relation; fulfilment and non-fulfilment of obligations; the obligations guarantees; other causes for the extinction of obligations. Recommended reading Ascensão, José de Oliveira, Introdução e teoria geral, Almedina; Consciência, Heitor, Breve introdução ao estudo do Direito, 2Ed,Almedina,2004; Varela, João de Matos Antunes, Manual de Direito das Obrigações, Vol.I.e II, Almedina, Teaching methods Lectures and worksheets. Assessment methods Two tests and final examination..

15 Course title Health Economics Course code Level of Course Not Applicable Year of study First Semester/trimester Second Number of credits 5 Name of lecturer Luís Carlos Cardoso At the end of the course, students be familiar with the special characteristics of the health care sector. They should be able to discuss about the main policies in the health sector as well as to apply economic analysis to treat specific questions. Course contents Basic elements of the demand and supply in the health sector. Application of the concepts of risk and uncertainty to insurance demand. Evaluation, funding and regulation of health systems. Comparative analysis of the Portuguese health system. Recommended reading Barros, Pedro Pita (2005), Economia da Saúde: Conceitos e Comportamentos, Coimbra, Livraria Almedina. Beresniak, Ariel e Duru, Gérard (1999), Economia da Saúde, Lisboa, Climepsi Editores. Feldstein, Paul J. (2005), Health Care Economics, Clifton Park, Thomson Delmar Learning. Giraldes, Maria do Rosário (1997), Economia da Saúde: da Teoria à Prática, Lisboa, Editorial Estampa. Teaching methods Topic units of the study program are presented through lectures and case study analyses. Assessment methods The student can 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.

16 Course title Statistics for the Social Sciences Course code Level of Course Not Applicable Year of study 2 Semester/trimester 1 Number of credits 5 Name of lecturer Francisco Paulo Vilhena Antunes Bernardino Carvalho. Ricardo Jorge Viegas Covas By the end of the course, the students should have critical objective skills for data analysis, being able to argue and make decisions based on appropriate statistical instruments, both in descriptive and inductive terms. 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; 2.3 Distributions. III Statistical Inference. 3.1 Point Estimators; 3.2 Confidence Intervals. IV Cross-Tabs. 4.1 Construction and Analysis; 4.2 Association Measures. V Regression and Correlation. 5.1 Simple Linear Regression; 5.2 Estimators and Quality Measures. Recommended reading Chase, C. Elementary Statical Procedues Third Edition, McGraw Hill Everitt, B. S. The Analysis of Contingency Tables Chapman and Hall, London Murteira, B. J. Análise Exploratória de Dados McGraw Hill Murteira, B. J.; Black, G. H. Estatística Descritiva McGraw Hill Teaching methods Lectures Assessment methods Final test

17 Course title Financial Calculus Course code Year of study 2 Semester/trimester 1 Number of credits 5 Name of lecturer Luís António Antunes Francisco Students are expected to 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 funding alternatives and financial investments. Prerequisites Attendance of Mathematics modules. 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. - Resolution and explanation of practical exercises. Assessment methods - Mini-tests during the class period 40% of final grading - A final test - 60% of final grading.

18 Course title Health Management I Course code Level of Course I Year of study 2 Semester/trimester 1 Number of credits 6 Name of lecturer Luís Manuel Dias Fialho de Morais Understand the health market and the main vectors of health administration systems in the OECD countries. Be able to analyse and participate in the reorganization of health services face to the widespread growth of health expenses. Be able to analyse management models at the different health care levels, both public and private. General concept of Management. Course contents Health management systems in OECD. The growth of health expenses. Health administration and reorganization of the Portuguese health system. Recent examples: basic health care, hospitals and palliative care services. Management models. Recommended reading - Barros, Pedro Pita, Economia da Saúde Conceitos e Comportamentos, Editora Almedina, Giraldes, M. Rosário, Sistemas de Saúde versus Sector Privado em Portugal, Editorial Estampa, Ginter, Peter M., et al., Strategic Management of Health Care Organizations, Blackwell Publishers, Ferreira, F.A. G (1990) - História da saúde e dos serviços de saúde em Portugal. Lisboa: Fundação Calouste Gulbenkian. Teaching methods Lectures and case study analysis. Assessment methods Weighted average of end-of-term test (70%) and practical assignments (30%). Final exam for students obtaining a mark below 10 (out of a 0-20 scale) worth 100%.

19 Course title Financial Analysis Course code Year of study 2 Semester/trimester 1 Number of credits 5 Name of lecturer Luís António Antunes Francisco The students are expected to be able to: - Analyse and evaluate corporations based on their financial statements and other relevant information; - Use the traditional methods and techniques to assess the economic and financial situation of a corporation, to evaluate their financial equilibrium, their profitability and the risk involved. Prerequisites Attendance of Financial Accounting modules Course contents 1 - Object and background of the business financial analysis; 2 - Financial Analysis support documents; 3 -Key methods and techniques used in the financial diagnostic 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 - Resolution and explanation of practical case studies. Assessment methods - Resolution and discussion of case studies in class (group work) 20% of final grading. - A final test - 80% of final grading and a minimum mark of 9.5 (out of a 0-20 scale).

20 Course title Performance Appraisal Course code Year of study 2 Semester/trimester 1 Number of credits 5 Name of lecturer Sílvio Manuel da Rocha Brito Learning how to reward good performance levels within an organization and develop skills to improve performance. Course contents 1. Performance appraisal in organizations. 2. Implementation of the performance appraisal system. 3. Example of a performance appraisal system. 4. Performance appraisal and vocational training. Recommended reading Caetano, António, Avaliação da Formação Contínua de Professoras da Península de Setúbal, 1.ª Ed. RH Editora, Lisboa, Caetano, António, Avaliação de Desempenho Metáforas, Conceitos e Práticas, 2.ª Ed. RH Editora, Lisboa, 2005 Cascão, Ferreira, Cunha, Namércio, Gestão de Competências Novas perspectivas da Gestão dos Recursos Humanos, Edições IPAM, Porto, Jacques Philippe Leyens & Vincent Yzerbit, Psicologia Social, 2.ª Edição, Edições 70, Lisboa, Teaching methods Lectures including debates and case studies. Use of practical technical tools. Research assignments. Assessment methods Continuous assessment: Individual research work 50% Mid-term assessment: test 50% Final assessment: examination Mid-term tests and examinations consist of a multiple choice test including at least 50 questions, most of them practical. Students with a minimum mark of 10 will be exempt from examination.

21 Course title Internationalisation and Community Affairs Course code Year of study 2 Semester/trimester 1 Number of credits 4 Name of lecturer Maria de Fátima Rodrigues Pedro The students should develop skills that allow them to understand the functioning of health systems worldwide and have in-depth knowledge of the functioning and organization of international organizations. They should also acquire critical sense to analyse case studies. Course contents Functioning and understanding of global health systems. Analysing and understanding the functioning and roles of the European Union and the World Health Organization. Recommended reading BOMBERG, Elizabeth; STUB, Alexander, (2003), The European Union: How does it Work, Oxford University Press. BURCI, Gian Luca; VIGNES, Claude-Henri, (2004), World Health Organization, Kluwer law International. FOEGE, William H; DAULAIRE, Nils M. P.; BLACK, Robert E., PEARSON, Clarence E., ROCKEFELLER, David, (2005), Global health leadership and Management, Jossey-Bass. WIENERS, W. Walter, (2001), Global Care Markets: A comprehensive guide to regions, trends, and opportunities shaping the international health arena, Jossey-Bass. World health statistics, (2005) World Health Organization. Teaching methods Lectures Assessment methods Final test, presentation and discussion of research work in classroom or final exam.

22 B Description of individual course units Course title Hospital Resources Management Course code Year of study 2 Semester/trimester 4 Number of credits 6 Name of lecturer Silvino Maia Alcaravela The students are expected to understand the specific characteristics of a hospital socio-technical system and familiarise themselves with the use of information system tools that allow analysis and resolution of problems and facilitate decision-making in this context. Course contents 1. Historical and sociological aspects in hospital evolution. 2. Hospital Systems Analysis. 3. Hospital structural and functional aspects. 4. Hospital Dynamics: new forms of organizing hospital care and service management 5. The hospital service system: capacity, demand and supply determination and trends. 6. Hospital Resources Management Sub-Systems. 7. Management control systems and hospital performance evaluation systems. Recommended reading Schermerhorn,J.R; Hunt,James G; Osborn, R.N(1999) Fundamentos do Comportamento Organizacional, Porto Alegre, 2ª Ed.Bookman. Porter. Michel E.; Teisberg. E.O (2006) Redefining Health Care Creating Value Based Competition on Results; Harvard Business School Press. Barros, P.Pita ; Gomes, Jean Pierre (2002) Os Sistemas de Saúde da União EUropeia, Principais Modelos de Gestão Hospitalar e Eficiência no Sistema Hospitalar Português.-GANEC Reis, V.P. (2007)- Gestão em Saúde um espaço de diferença. E.N.S.P Universidade Nova de Lisboa. Teaching methods Lectures including case study analysis. Assessment methods Continuous assessment: class participation (10%), teamwork (20%) and two tests (35%+35%)..

23 Course title Epidemiology Course code B Description of individual course units Type of course Level of Course One-semester course Not Applicable Year of study 2 Semester/trimester 2 Number of credits 5 Name of lecturer Jorge Ribeiro Pires Students will: - Become familiar with evolutionary aspects of the epidemiology concept and its applications -Understand general epidemiology principles and methods - Identify needs in terms of epidemiology research - Apply the acquired knowledge in a multi-disciplinary health teams context - Critically analyse and interpret epidemiological data - Identify and use available health information sources - Analyse the distribution profile and main factors for morbidity and mortality in Portugal Course contents Epidemiology concepts, applications and objectives. Explanatory models of the health/disease process. Descriptive Epidemiology. Analytical Epidemiology; epidemiological models. Risk analysis. Health information systems. Biostatistics. Epidemiologic surveillance. Epidemiological study types. Epidemiology and health planning. Recommended reading Barker, D.J.P. and Rose, G.: Epidemiology in Medical Practice. Churchill Livingstone, New York, 1980 (3ª edição). Beaglehole R., Bonita R., Kjellström T.: Basic Epidemiology. World Health Organization, Genève Brownson, R., Petitti, D. (eds.): Applied Epidemiology Theory to Practice. Oxford, Oxford University Press, Gonçalves Ferreira F.A.: Moderna Saúde Pública. Fundação Calouste Gulbenkian. Lisboa, 1990 (6ª Ed.). Teaching methods Lectures Assessment methods Group work - 50%, test - 50%. Students with a grade below 12 will be deemed eligible to take an Exam.

24 Course title Public Accounting Course code Year of study 2 Semester/trimester 2 Number of credits 4 Name of lecturer Manuel Silvério Garcia Esparteiro Justify the need for Public Accounting. Be familiar with the Official Public Accounting Plan (POCP) and its several accountings. Study Budgetary and Patrimonial Accounting. Distinguish between POC and POCP. The evolution of Public Accounting. Course contents 1- The Public Sector in Portugal. 2- Traditional Public Accounting. 3- The Public Accounting Reform in Portugal. 4- The POCP and its subsystems. 5- Accounting principles; budgetary rules and principles, valorimetric criteria.6 - Content and operations of major accounts. Recommended reading Manual do Plano Oficial de Contabilidade Pública António C. Pires Caiado e Ana Calado Pinto Áreas Editora 2.ª Edição; Carvalho, João Baptista da Costa; Pina Martinez, Vicente; Torres Pradas Lourdes; 1999; Temas de Contabilidade Pública ; Editora Rei dos Livros. Teaching methods Lectures including case study analysis. Assessment methods Continuous Assessment and end-of-semester examination.

25 Course title Analytical Accounting Course code Year of study 2 Semester/trimester 2 Number of credits 4 Name of lecturer Pedro Manuel Frouco Marques Be familiar with the key functions for the Budget Management Process. Draw up programmes and budgets for Budget Control purposes. Course contents Fundamental concepts of Management Accounting. Estimating production costs and manufacturing terms. Costs centres. Budget Management. Annual Budget. Basic costs. Budget Control. Recommended reading - Weygant, Jerry J.; Kieso, Donald E. e Kimmel, Paul D. (2002), Managerial Accounting Tools for Business Decision Making, New York, Jonh Wiley & Sons, 2.ª edição. - Pereira, Carlos Caiano e Franco, Victor Seabra (2001), Contabilidade Analítica, Lisboa, Rei dos Livros, 6.ª edição. Teaching methods Attendance-based classes Assessment methods Exams (face-to-face)