Fundamentals in Accountancy by hzp21317

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									GENERAL INFORMATION

USP - UNIVERSITY OF SÃO PAULO

Rector:          Prof. Dr. Suely Vilela
Vice-Rector:     Prof. Dr. Franco Maria Lajolo


FEA - SCHOOL OF ECONOMICS, BUSINESS AND ACCOUNTANCY

Dean:            Prof. Dr. Carlos Roberto Azzoni
Vice-Dean:       Prof. Dr. Reinaldo Guerreiro


CCInt FEA - INTERNATIONAL OFFICE

Address:         Av. Prof. Luciano Gualberto, 908.
                 FEA 1 - 1º Andar - Sala D105
                 Cidade Universitária. São Paulo – SP.
                 05508010              BRASIL

Phone/Fax:       +55 11 3091 6075

E-mail: ccintfea@usp.br

Homepage:        http://www.fea.usp.br/recursos/ccint/ccinte.html

General Coordinators:     Prof. Dr. Edson Luiz Riccio – President
                          Prof. Dr. Nelson Hideiki Nozoe – Executive Secretary
                          Prof. Dr. Nicolau Reinhard – Counselor

Staff Members:            Maria de Lourdes Silva – International Affairs Assistant
                          Marcio Fernandez Cuzziol – International Affairs Assistant


Information (USP):        Phone: +55 11 3091 4313
                          http://www.usp.br



Notes:                                      Most classes are taught in Portuguese but exchange students can write
                                            exams and reports in English or Spanish. The disciplines EAC 522 and
                                            EAD 780 are entirely taught in English.

                                            Note that some courses may change the ideal semester, according to each
                                            department procedures. Core courses are normally offered in the ideal
                                            semester. Not all elective courses are offered every semester: departments
                                            choose which ones will be available.




                                                                                       Last update: 29/01/2008


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BSc COURSES’ DESCRIPTION



DCO0471: Corporate Legislation
Program: Accountancy         Type: Core course               Ideal for: 2nd year students Semester: Jul - Dec
Language: Portuguese         Credits: 4                      Work Credits: --               Load: 60 hours / semester

Description
Presenting legal aspects involved in trading and business.
Program
Commercial transactions. Business Corporation and trading partnership. Commercial obligations. Credit
instrument. Bankruptcy (also USA Ch. 11). Specific legislation.


DEF0261: Tax Legislation
Program: Business            Type: Core course               Ideal for: 2nd year students Semester: Jul - Dec
Language: Portuguese         Credits: 2                      Work Credits: --               Load: 30 hours / semester

Description
The main concepts and fundaments of Brazilian tax system.
Program
Tax law in general. National tax system. Taxes and contributions. Parafiscality. Juridical tax relation. Tax credit.
Taxes in currency.


DFD0123: Law Institutions
Program: Business            Type: Core course               Ideal for: 2nd year students Semester: Feb - Jul
Language: Portuguese         Credits: 4                      Work Credits: --               Load: 60 hours / semester

Description
Introduction to fundamentals of Law with emphasis on the application to accounting relationships between
individuals and corporate.
Program
Law: fundamentals, origin, branches. Special topics and hierarchy in law regulation. Corporate and the individual.
Goods: concepts and classification. Legal acts and facts. State and government. Social and individual rights.
Contracts law. Inheritance law.


DFD0211: Law Institutions for Economists
Program: Economics           Type: Core course               Ideal for: 1st year students   Semester: Jul - Dec
Language: Portuguese         Credits: 4                      Work Credits: --               Load: 60 hours / semester

Description
A presentation of the social legal institutions in which economy is inserted and with which it interacts.
Program
Public and private law. Executive, legislative, and judiciary. Law and constitution. Federation. Municipality and
autonomy. Federal legislation. Federal, state, and municipal legislation. Administrative law. Financial law.
Individual rights. Judiciary. Independence and autonomy. Legislative and executive. Roles. Civil law and
commercial law. Partnership law. Contracts. State-owned companies. Capital market. Criminal law. Lawsuit.
Economic law for business. Economy and constitution. Public and private financial systems. National Monetary
Counsel and CVM. Economist’s rights.




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DTB0331: Social Legislation
Program: Accountancy          Type: Core course                Ideal for: 2nd year students Semester: Feb - Jul
Language: Portuguese          Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
Presentation of major legal categories applied to labor and business.
Program
Social rights. Employment contract. Labor law. Unions. Labor courts. Labor suit and proceedings. Social security
and safety.


DTB0603: Labor Law
Program: Business             Type: Core course                Ideal for: 2nd year students Semester: Jul - Dec
Language: Portuguese          Credits: 2                       Work Credits: --               Load: 30 hours / semester

Description
Concepts and fundaments of labor legislation in Brazil, focusing CLT, the labor law's consolidation.
Program
Labor law and the current labor relations' profile. Flexibility in labor relations. Specific sources of labor law. Labor
covenant: subjects, development, execution, and extinction. Labor health and safety. Union's organization. Labor
collective conflicts. Solving conflicts. Labor collective covenants and agreements.


EAC0106: Introduction to Accountancy
Program: Accountancy          Type: Core course                Ideal for: 1st year students   Semester: Feb - Jul
Language: Portuguese          Credits: 8                       Work Credits: --               Load: 120 hours/ semester

Description
Fundamentals of accountancy with stress on the analysis of accounting reports. Students are encouraged to make
use of accountancy in decision-making process. The course approaches the subject by means of balance sheet
analysis thus being suitable to both Economics and Business curricula.
Program
The business environment. The enterprise seen as an open system, interaction with markets, financing sources,
resource utilization. The functions of accountancy: accounting registers and reports, management tools in
accounting, partnership and management accounting. The role of the accountants and the controller. Equity
statistics, assets, liabilities, net worth, entries, configuration. Basic accounting procedures, bills, entries, posting,
ledger, double entries, debit, credit, trial balance. Net worth variation, operating and non-operating revenues and
expenses, accounting period assessment and statements, profit distribution. Operations and adjustment in period
accounting, revenue and expense anticipation, term revenue and expenses, inventory, depreciation. Commodities
operating and accounting, inventory valuation, cost basis, cost of goods sold and results. Permanent inventory;
CMV, PEPS, UEPS, MPM verification criteria and effects on CMV; value change determinants, forms of
accounting. Periodical inventory, forms of accounting, value changes. Pricing, cost, market value. Accounting
statements, balance sheet, net worth variance.


EAC0110: Accountancy and Balance Analysis
Program: Economics            Type: Core course                Ideal for: 1st year students   Semester: Feb - Jul
Language: Portuguese          Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
An introduction to fundamentals of general accountancy and costs, with stress on the analysis of accounting and
balance reports. The use of accountancy in the control and reporting of business operations. Basic account
postulates are examined and the principles applicable to assets and liabilities are explored.
Program
Fundamentals of accountancy. Account reports and assets. Corporate profile. Company’s resources. Balance
sheet. Other finance statements. Introduction to inflation. Principles of cost accountancy. Balance analysis.


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EAC0111: Fundamentals of Accountancy for Managers
Program: Business            Type: Core course                Ideal for: 1st year students   Semester: Feb - Jul
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
An introductory course in the principles and theory of accountancy. The accounting equation and the accounting
cycle are studied, including the design and preparation of books of accounts, and construction of financial
statements.
Program
The company and its environment. The company as an open system. Company and market: interaction. Financing
sources and investment. Accounting reports. Accounting as a managerial tool. Partnership accounting and
managerial accounting. The controller. Financial statements, assets, liabilities, accounting equation. Year-end
results, revenue, expenses, profit distribution. Basic accounting procedures. Commodity operations and
accounting, stock evaluation Financial operations, short term and long term operations. Provisions. Fixed assets,
depreciation, exhausting, amortization, equity equivalence, indexation in partnership. Principles of accountancy.
Origin and resource application statements, equity variance. Cash flow, statements, year-end results, accounting
period results.


EAC0202: Accountancy Statement Analysis
Program: Accountancy         Type: Core course                Ideal for: 3rd year students Semester: Jul - Dec
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
Presentation of criteria analysis and tools used in the analysis of accountancy statements and various types of
balance sheets. Limited partnership, partnership legislation, analysis of industry, commercial business, real estate,
hotels, hospitals. State owned companies vs. private companies vs. multinationals.
Program
Balance sheet analysis: object and criteria. Limitations. Input evaluation analysis. Horizontal and vertical analysis.
Index-based company classification. Accounting systems-based analysis: liquidity, operating deadlines, turns,
debt, profitability, overtrading, permanent assets time length. Turn-margin analysis, performance index diagrams,
Du Pont index. Insolvency index, discriminate analysis. Standard indexes elaboration and analysis, sector
analysis, the SERASA standard, applied statistics. Case study.


EAC0205: Cost Accountancy
Program: Business            Type: Core course                Ideal for: 1st year students Semester: Jul - Dec
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
Examination of techniques and methods of cost accountancy, and applications to decision-making, planning and
control.
Program
Introduction to cost accountancy. Cost accountancy, financial accountancy, managerial accountancy. Cost
systems implementation. Operating and systemic flow of events. Systemic approach to costs. Financial statements
costs. Fixed costs. Contribution margin. Variable costing.


EAC0206: Cost Accountancy
Program: Accountancy         Type: Core course                Ideal for:2nd year students Semester: Jul - Dec
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester
,

Description
A branch of accountancy concerned with providing information that enables the management of a firm to evaluate
production costs. Study of cost accounting implementing aiming at equity valuation and result verification.



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Program
Introduction to cost accountancy. Cost accountancy, finance accountancy, management accountancy.
Accountancy terminology and cost systems, operations and systemic flow in the firm. Systemic approach to cost,
application of cost to equity valuation and result verification, accountancy principles applied to cost accountancy.
Cost grouping.


EAC0217: Financial Mathematics
Program: Accountancy         Type: Core course                Ideal for: 1st year students   Semester: Jul - Dec
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
The goal of this discipline is to provide students with training concerning financial transactions analysis.
Assessment techniques, which take into account the value of money throughout time, are also covered.
Program
Simple capitalization: interest, amount, discount, present value. Compound capitalization: interest, amount,
discount, present value. Payment series (revenue), types of payment series, amount, present value. Alternative
equivalence in receipts and payment, assessment techniques, net present value, additional aspects: analysis
horizon, uncertain estimation, anticipation, time length.


EAC0308: Accountancy and Tax Legislation
Program: Accountancy         Type: Core course                Ideal for: 2nd year students Semester: Jul - Dec
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
Fundamentals of tax regulation with stress on business activities. Emphasis is also given to fiscal management.
Program
Taxation in Brazil. Tax bonds. Taxable events. Creditor and debtor. Tax credit. Entries. Federal, State and City
taxation. Tax litigation


EAC0314: Cost Analysis
Program: Accountancy         Type: Core course                Ideal for: 3rd year students Semester: Feb - Jul
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
Application of cost accountancy to decision making, planning and controlling with a systemic approach.
Program
Review of cost accountancy object. Decision costs, costing methodologies: variable and absorption. Fixed costs,
profit, contribution margin. Marginal contribution and production capacity limits. Contribution margins and identified
fixed costs. Cost - volume - profit analysis .Decision making on whether to sell or purchase. Imputed costs, lost
costs. Planning and controlling costs. Standard costs. Materials and labor variance analysis. Overheads variance
analysis. Standard cost accountancy and inflation. Cost systems implementation.


EAC0328: Advanced Accountancy
Program: Accountancy         Type: Core course                Ideal for: 2nd year students Semester: Jul - Dec
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
Presentation of accountancy statement elaboration in consolidated currency and constant currency. The latter
makes use of integral correction techniques and conversion to foreign currency.
Program
Integral correction. Real meaning of legal systematic. Correct of result calculations. Gain and loss on monetary
items. Balance sheet correction. Conversion to foreign currency. The FASB. Conversion vs. integral correction.
Accountancy statements consolidation. Equity equivalence consolidation. Suppressions. Non-realized profit.

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EAC0401: Auditing and Investigation
Program: Accountancy          Type: Core course               Ideal for: 4th year students   Semester: Feb - Jul
Language: Portuguese          Credits: 4                      Work Credits: --               Load: 60 hours / semester

Description
Presentation to auditing issues and context in the accountancy environment. Introduction to auditing fundamentals
and philosophical concepts, considering both direct application in the field of accountancy and technical activities
which demand general knowledge on the issue.
Program
Nature and object of auditing, fundamentals. The auditor: education, job legislation in Brazil, his/her role in
accounting statements, fraud. Examination concepts, object, major users of audit outcome, fraud. Internal and
external auditing, object, field of activity, auditing companies, outsourcing. Auditing principles and rules, judgment
procedures, reports, introduction to ethics. Audit demand, field of activities, audit demand, requirements, papers,
unfinished auditing due to insufficient conditions, appraisers’ relationship, divergence in reports, appraiser’s report
user. Derivations, extensions in auditing. Operating audit, PED audit, analytical audit, inspection vs. audit, bank
supervision vs. audit, audit court.


EAC0407: Introduction to Capital Markets
Program: Accountancy          Type: Core course               Ideal for: 3rd year students Semester: Jul-Dec
Language: Portuguese          Credits: 4                      Work Credits: --               Load: 60 hours / semester

Description
Presentation of the National Finance System (SFN), general characteristics with emphasis on financial institutions.
Assets negotiation. The investor’s technical analysis.
Program
1. The National Finance System: definition, functions, Organization, regulation, inspection, financial institutions in
   Brazil, commercial banking. Investment banking, credit institutions. Financing and investment. Savings and
   loan institutions. Real estate credit. Multiple banking and leasing. Insurance firms. Capital markets, stock
   exchange, stockbrokers, commodity exchange, futures market, federal securities commission. Insurance and
   reinsurance (national and foreign).
2. Assets analysis: types, fundamentals, market. Liquidity, risk, profitability. Fundamental steps in asset analysis.
   Model for asset evaluation: shares, debentures, fixed income, indexed fixed income, bill of exchange, savings
   account, taxation.


EAC0420: Financial Market
Program: Accountancy          Type: Core course               Ideal for: 3rd year students Semester: Jul-Dec
Language: Portuguese          Credits: 4                      Work Credits: --               Load: 60 hours / semester

Description
To offer a wide and modern vision of the Financial Market, including the working process of the instituitions acting
on the market, as well as their financial operations, and studying the main evaluation models of negociables
assets.
Program
Economic growth and financial market, finance intermediation, economic politics, national financial system and
regulation models, financial markets, evaluation basis, financial products, secondary markets of bonds, stocks
evaluation, portfolio´s selection and Markowitz Theory, assets pricification models and risk evaluation, derivatives.


EAC0442: Accountancy Systems Analysis
Program: Accountancy          Type: Core course               Ideal for: 3rd year students Semester: Feb - Jul
Language: Portuguese          Credits: 4                      Work Credits: --               Load: 60 hours / semester


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Description
Study of economic and finance accountancy information systems and applications to today’s concept of controlling
with emphasis on their strategic nature within the enterprise.
Program
Application of systemic approach to accountancy and controlling, elements in accountancy information systems,
as well as economic and finance systems. Subsystems, limits, resources, management. Global model for
economic, finance information systems. Cutting edge technology in accountancy information systems. Seminars
on microinformatics, network, personal computers, main frame. Distributed accountancy information systems.
Features of advanced information accountancy systems: on-line, real time, database, currency, integral indexation,
ratio automation, and system integration with plant. Accountancy information systems potential as decision-making
support, strategic accountancy, financial and management accountancy.


EAC0451: Accountancy Theory
Program: Accountancy         Type: Core course                Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
Study of the historical development of accountancy. Presentation of modern currents of thought in accountancy.
Program
Historical development. Object. Uses of accounting information and fields of activity. Quality of accountancy
information and fields of activity. Quality of accountancy information. Environment postulates. Entity and continuity.
Cost as the basis of value. Accountancy period competence.


EAC0453: Governmental Accountancy
Program: Accountancy         Type: Core course                Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
Study of public budget controlling in finance and direct administration with emphasis on budget equilibrium
(resource-expense balance). Accounting techniques, limitations, contents of information in public accountancy
statements.
Program
Principles and classification of budget and additional credits. Public accountancy vs. private accountancy. Public
registry, registration of budget, finance, equity. Government statement and results. Analysis of results. rendering of
accountants.


EAC0480: Intermediate Accountancy I
Program: Accountancy         Type: Core course                Ideal for: 1st year students   Semester: Jul - Dec
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
This course aims to enhance the contents presented by the discipline Basic Accountancy, with emphasis on some
specific topics.
Program
1. Statement, balance sheet                                 6. Balance sheet indexation, auxiliary ratio
2. Accounting period results statement                      7. Reserves and provisions
3. Statement: origin and application of resources           8. Inflationary profit, concepts, taxation
4. Networth variance, explanatory notes                     9. Investment evaluation, equity equivalence
5. Sales taxation                                           10. Revaluation




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EAC0481: Intermediate Accountancy II
Program: Accountancy         Type: Core course                Ideal for:2nd year students Semester: Feb - Jul
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
Detailed study of criteria in accounting of stockholder participation investments in other companies. Detailed study
of total equity components. To present techniques of consolidation in accounting reports. To analyze the main
aspects related to companies’ mergers, incorporations and secessions.
Program
Investments; total equity; consolidation of accounting reports; mergers, incorporations and secessions.


EAC0497: Scientific Work Methodology
Program: Accountancy         Type: Core course                Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                       Work Credits: --               Load: 30 hours / semester

Description
This subject objects to provide students the necessary basis to understanding the scientific methodology, aiming
at researches elaboration and monograph preparation.
Program
Definition of the work plan. Research questions. Exploratory studies. Research objectives. Parameters setting.
Formulating hypotheses. Operational planning of the research.


EAC0510: General and Professional Ethics
Program: Accountancy         Type: Core course                Ideal for: 4º year students    Semester:Jul-Dec
Language: Portuguese         Credits: 2                       Work Credits: --               Load: 30 hours / semester

Description
Fundamentals of general ethics in the business environment and partners’ relationship. Moral dilemma, intuitive
and imaginative aptitudes in solving ethical problems. Moral values and priorities. Response and course of action,
consequences of response.
Program
Ethics: object, moral and ethical problems, society. Values: beauty, moral, justice. Field of activity for ethics,
functions, ethics taken as justification vs. ethics taken as prescribed response. Definition. Moral values. Ethics and
philosophy, prejudice, science. Scientific approach, behavior investigation. Fundamental issues in ethics. Human
behavior theories. Ethics and other sciences: psychology and subjective nature of the moral act, sociology, history,
political economics. Economic relationship and social moral. Production and goods distribution in society. Moral
connotation and ethics. Ethics, risk, chance. Ethical values protection, environment, historical period. Code of
professional ethics. Job description and analysis. Normative prescription of conduct. Case study. The accountant
as a professional and as an individual. The accountant as a business administrator and manager: data, personnel,
resources, information. Moral values crisis, malpractice, negligence, quantity and quality fraud, misbehavior,
normal conduct, predominant individual values, interest conflict, insider information, insider trading, relationship
with government, political parties and inspectors. Quality standards, information systems, ethical conduct
monitoring, internal control, internal codes of conduct.
Legislation and professional rules.


EAC0511: Financial Management
Program: Accountancy         Type: Core course                Ideal for: 4th year students   Semester: Feb-Jul
Language: Portuguese         Credits: 4                       Work Credits: --               Load: 60 hours / semester

Description
To provide basic concepts in corporate finance and its consequences to executive management in companies
Program: Fundamentals of finance; pricing actives; capital structure; bonus policy; derivatives.


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EAC0512: Controlling
Program: Accountancy         Type: Core course              Ideal for: 4th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 4                     Work Credits: --               Load: 60 hours / semester

Description
This course was designed to enhance the contents presented by the discipline Cost Analysis. Introduction to
dealing with accountancy information for application to decision-making in a firm's finance operations.
Program
The role of the controller. Authority and responsibility. Tools for management controlling, information systems,
control and planning process. Policies. Business planning process. Controlling process. Profit centers.
Transference prices. Management concepts of measurement, replacement costs, current value, current costs.
Trade price, mark-up model, GECON model. ABC, CMS, TQC (Br.). Management reports and graphs.


EAC0513: Microinformatics I
Program: Accountancy         Type: Elective course          Ideal for: 2nd year students Semester: Jul - Dec
Language: Portuguese         Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
Introductions to personal computers, fundamentals of computer-based problem solving, major components,
operating systems, application software, electronic spreadsheet, word processors.
Program
Algorithms: problem solving process, flowchart, basic structures, algorithmic languages. Computer: basic
components, CPU, peripherals, storage, processing. Software: fundamentals, operating systems, applications.
Word processors: user’s needs, learning how to use word processors. Electronic spread sheets: application,
learning how to use spread sheets.


EAC0514: Microinformatics II
Program: Accountancy         Type: Elective course          Ideal for: 3rd year students Semester: Feb - Jul
Language: Portuguese         Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
Use of computer-based systems to resolve problems in accounting related to economic and financial planning.
Electronic spread sheets in detail, applications. Database management.
Program
Electronic spread sheets. Excel. Mathematics, statistical, logical, and financial commands & functions. Macros.
Database managers and FOXPRO. Applications.


EAC0515: Accounting Metrics
Program: Accountancy         Type: Elective course          Ideal for: 4th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
Study and application of quantitative accounting information aiming at quality improvement and finance controlling.
Program
Cost allocation. Fixed and variable cost allocation and algebraic method. Service pricing. Economic and finance
variables projection. Co-relation and progression. Cost behavior curves. Activity controlling and planning,
precedence diagrams, project time programming, cost optimization.




                                                        9
EAC0516: Strategic Planning and Enterprise Budget
Program: Accountancy          Type: Elective course         Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese          Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Fundamentals of budget as inserted in business. Study of finance planning and control. Applications to business
administration and accounting.
Program
Planning in business administration, fundamentals, structure, types of planning. Strategic planning, elaboration
methodology, mission, objectives, challenges, business strategies, business policies, project, action plan, control,
evaluation. Tactics and operating planning. Economic and finance planning in inflationary environment. Business
budget and inflation, types of budget, utilization, limitations, structure, development in marketing, sales, production,
purchasing, human resources, finance.


EAC0517: Agricultural Accountancy
Program: Acountancy           Type: Elective course         Ideal for: 3rd year students Semester: Feb - Jul
Language: Portuguese          Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Introduction to accountancy fundamentals and techniques applied to rural activities (agriculture, agrindustrial).
Practical application to accountancy process in rural business and management.
Program
The firm and the environment, ecological issues, features of the farmer and style of management. Nature and
lifetime of assets: birth, growth, and death. Material, finance, technological and human resources. Application of
accountancy to evaluation, decision and control of agricultural business. Agricultural business. Accountancy and
rural limitations. Risk and opportunity in economic agents. Government action. Accountancy statement in rural
business. Concepts and definitions of agricultural business activities: agriculture, reforestation, cattle breeding,
agrindustrial. Temporary and perennial cultivation. Assets (animal and vegetable) in operating activities and
trading. Fundamentals of accountancy vs. agricultural business. Particular features of agricultural business.
Revenue evaluation, trade costs, gains, indexation. Permanent assets, fixed assets, depreciation, amortization.
Agricultural business accountancy: costing and budget. Agricultural management: information systems,
management reports, decision-making, controlling.


EAC0518: Topics in International Accountancy
Program: Accountancy          Type: Elective course         Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese          Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
This subject objects to reflect about the International Accountancy, the analysis of differences and similarities of
accountancy thought, principles, rules and procedures of many countries and the attempts of accounting practices
standardization.
Program
The business internationalization, the global economy and markets interaction. The needs of information due to
this new reality. The importance of International Accountancy in the present development level of the Brazilian
economy. A view of the most relevant topics in International Accountancy under different perspectives.
International Accountancy principles and procedures. The accountancy occupation in different countries. The main
international normative institutions.


EAC0519: Information Systems for Economic Management
Program: Accountancy          Type: Elective course         Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese          Credits: 2                    Work Credits: --               Load: 30 hours / semester



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Description
The course enables the students to understand the conceptual aspects of the economic management and the
process of taking of decisions in the enterprise scope.
Program
Systemic vision of the company and the enterprise subsystems. Mission and functions of the controlling process
under the economic management’s point of view. Process of enterprise management. Conceptualization of
economic result. Basic concepts of the economic management’s information system. Economic measurement of
results of events and enterprise activities. Evaluation of economic performance of businesses. Application of the
conceptual base of measuring in the different sectors (industrial, bank clerk, advertising, etc). Analysis model of
budgetary variations. Expenditure methods analysis. Restrictions theory and economic man gement. Profitability
planning and pricing under the economic management’s point of view.


EAC0520: Controlling in Logistics
Program: Accountancy         Type: Elective course         Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To study strategic implications of the Supply Chain Management and the Integrated Logistics in
organizational business and in its economic-financial performance.
Program
Basic concepts of Logistics, Integrated Logistics, total logistic costs and trade-offs. Basic concepts of Supply Chain
Management, new trends, collaboration, and time compression. Relevance of Integrated Logistics and Supply
Chain Management in business. Logistics costs. Levels of customer’s service and income impact. Investments in
Logistics. Information to Logistic Management and to the System of Accounting Information. Service costs, fail
costs, and total logistic costs. Investments, logistic decisions and the Controlling role, impacts in accounting.


EAC0521: Auditing of Information Systems
Program: Accountancy         Type: Elective course         Ideal for: 4th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Develop the students’ skills in Auditing and Systems Control, focusing on the development of auditing procedures
in computer-based environments according to the international standards ISACA/COBIT.
Program
General view of the Information Systems Auditing. Systems Auditing Methodology according to the international
standards ISACA/COBIT. Manager’s role, nature of the performed functions, importance, etc. General view on the
development and management of systems and programs. Control and security in systems. Contingency plains in
Information Technology. Hardware and software auditing and control. Conducting a system’s auditing – real case.


EAC0522: International Management and Business in Brazil
Program: Accountancy         Type: Elective course         Ideal for: 4th year students   Semester: Jul - Dec
Language: English            Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Aimed for international students as well as for FEA regular students who wish to improve their fluency in the
English Language through the contact with business terms. Knowledge and analysis of questions, cases and
problems in the international environment.
Program
Socio-Economic Situation in Brazil; Importation and Exportation in Brazil; Financial Institutions and the Banking
Business in Brazil; Development of Companies and Business in Brazil; Corporative Finances and Capital Markets;
Technology, Globalization, and Information Systems in Domestic and Multinational Companies in Brazil; Services
Industry, Manufactory and Agribusiness in Brazil; Public Companies in the Brazilian Business Framework –


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Deregulation and Privatization; Regulating Agency and the Corporations in Brazil; Accountancy and Inflation;
Governmental and Taxation Issues; Brazil and the Regional Markets – Mercosur and others; Visits to Companies
andInstitutions.


EAC0523: Financial Institutions Accountancy
Program: Accountancy         Type: Elective course         Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To present accounting reports of institutions from the financial market, and analyze their respective operations and
current accounting criteria.
Program
Statute of the National Financial System. Internal-Compliance control/ risks/ Basel’s agreement. Accounting in
financial institutions: COSIF (origin, objectives, advantages); Term, money, and tax risks; Study case (balance of
different institutions); Special topics (income appropriation, credit risk and provision, credit concession, committed
operations, mercantile leasing operations, comparison between private and public institutions’ balances);
Operational limits (immobilization rate, indebtness rate, restrictions to portfolio’s growth, directing credits);
Insurance, capitalization, and health (accounting operations and development and discussion of their respective
reports); Private Welfare institutions; (accounting operations and development and discussion of their respective
reports); Consortia management (accounting operations and development and discussion of their respective
reports); Investment Funds, fixed and variable income (accounting operations and development and discussion of
their respective reports).


EAC0524: Enterprise Information Systems
Program: Accountancy         Type: Elective course         Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To offer to the students knowledge on the general functioning of the Enterprise Information Systems (ERP’s –
Enterprise Resource Planning), with emphasis in the boarding of the collaborative and organizational aspects
necessary to its implementation and functioning. The study of Enterprise Information Systems requires trans-
disciplinal boarding, therefore it uses diverse branches of the knowledge, being useful to that they have interest in
the study in the companies and organizations of any type.
Program
The Enterprise Information Systems and the Accountant; Introduction to ERP’s; ERP's influence in the business
processes and in the Accountancy and in the Controlling; ERP’s effects under the organization, culture, values,
control, management, metric and economic financial results; implementation methodology; models of procedures,
parametering the Accounting, Economic and Financial module (also costs); basics configurations; internal controls
and auditing of systems in ERP’s; realizations of research on ERP's.


EAC0525: Topics of Project Design
Program: Accountancy         Type: Elective course         Ideal for: 3rd year students Semester: Jul - Dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
This subject provides a resources manager concepts to elaborate, analyze and follow the design of a project and
its responsibilities.
Program
The Project’s birth: necessity, preliminary evaluation, sceneries identification and involved risks. The project’s
steps are the same: its complexity determinates the methodology. Defining the design project’s methodology in
relation to its mission. The non-financial aspects to be considered: strategy, human and politics. How economic-
financial aspects influence decisions. General concepts necessary to the financial aspect of the project.
Techniques of financial evaluation of projects: payback. Relations between the new project and business. The


                                                         12
most common mistakes when operating a project. Simulations and sensitivity test in projects analysis. Follow up of
the project. Post-completion analysis. How to deal with inside projects: practical cases.


EAC0526: Financial Strategy
Program: Accountancy         Type: Elective course         Ideal for: 4th year students   Semester: Jul-Dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
This subject emphasizes the strategy aspects, control and companies evaluation.
Program
The financial dynamics of the company. The economic situation X financial situation. The company’s risk
identification. The Brazilian company profile in present conjunction. Formation and analysis of sales price. The
inflation effects in the financial situation of the company. Projects and entrepreneurial investments control and
evaluation. Investments in developing countries. Cash flow and economic attractiveness tax. Critical analysis of
investments evaluation methods. Basic presuppositions and limitations. Mutually excluding projects. Conflicting
aspects and. Budget restrictions. Interest formation in the market. Short run interest X long run interest. Indebting
cost and return over the assets and. ROI Analytical Formulations and the financial leverage. Changes in
patrimonial structure and its effects in the results, the companies “spread”. Dividends politics. Brazil dividends
evaluation and its impact over the companies financial position.
Portfolio Theory.


EAC0528: Theory of the Restrictions and the Accounting of Profits
Program: Accountancy         Type: Elective course         Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To study the operational environments of production of goods and services considering the physical and manner
restrictions. To study the economic-financial impact of the restrictions in the yield of the products and services and
global performance of the company.
Program
Description of the theory of the restrictions; measures of performance in the theory of the restrictions; model of
decision of the theory of the restrictions; theory of the restrictions and the cost accountancy; manner restrictions -
vision of psychology; manner restrictions – sociological vision; accounting of profits; the planning of the yield; the
yield analysis.


EAC0529: Topics of Management Accountancy
Program: Accountancy         Type: Elective course         Ideal for: 4th year students   Semester: Feb - Jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Presentation of alternative ways to solve accountancy problems in an ever-changing society and economics.
Program
Accountancy standardization in the EEC. Accountancy standardization in the UN. Accountancy in futures markets,
pension funds, and privatization. Accountancy standardization in the Mercosur. Modern controlling techniques.
Environment accountancy.

EAC0530: Management and Tax Planning
Program: Accountancy         Type: Elective course         Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester




                                                         13
Description
To offer a structuralized vision on the management process of tributes in the organization, involving identification,
analysis and election of the main available alternatives of taxation in the legislation.
Program
Management and tax planning; comparison between policies of taxation of the IRPJ and the CSLL; entailing with
the systems of taxation of the PIS/COFINS; verification of the real profit.


EAC0531: Methodology and Auditing Reports
Program: Accountancy         Type: Elective course         Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To introduce concepts, strategies, and operations related to the phases of planning, execution, control and
conclusion of auditing works independent of accounting reports. To get to know national and international norms,
procedures, techniques and methods applied to accounting auditing. To discuss managers and auditors’
responsibilities and reactions face to eventual errors of accounting. To develop study cases.
Program
Concepts, objectives, and structure of accounting auditing services, as well as correlated services. Task planning,
relevance analysis and risks. Auditing procedures, persuasive proofs collection, organization and formalization.
Sampling techniques e other methods applied to accounting reports auditing. Computer assisted auditing
techniques. Methodology of risk evaluation of internal control, tests and operational cycles. Application of tests in
patrimonial accounts and verification of results. Frauds and errors in accounting reports: concepts, limitations, and
responsibilities. Uncertainties, subsequent events, and operational continuity. Auditing reports: types, formats,
norms, and content.


EAC0532: Actuarial Fundamentals for Accountants
Program: Accountancy         Type: Elective course         Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To provide to the students of accountancy basics notions on the functioning of the security and welfare plans
under the actuarial optics.
Program
Applied basic concepts of actuarial to the open and closed institutions of private welfare and the insurance
companies. Financial regimes; calculation of expenditure and reserves; bases techniques and actuaries premises;
economic-financial equilibrium of the plans; accounting of the benefit after-job.


EAC0533: Third Sector Accountancy
Program: Accountancy         Type: Elective course         Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
It has as central objective to present and to argue theoretical and practical knowledge on the thematic of the Third
Sector Accountancy with approach in the operational management, in way to subsidize managers, professors,
students and professionals of accounting in the development models that allow to follow and to control the
budgetary resources, financial and patrimonial, in order to answer emergent social demands and, thus, to
minimize the informational asymmetry between the entities of the Third Sector and its sponsors.
Program
Historical aspects of the accounting; historical aspects of the Third Sector; Social-economic and legal aspects of
the TS; Third Sector Accountancy; the paper of the accounting and the process of management of the TS;
accounting basic conceptual structure; accounting principles and mensuration; normative and positive accounting
theory and TS; chart of accounts; accounting registers; the accounting of the economic transactions in the TS;
accounting demonstrations.


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EAC0534: Controlling in Public Management
Program: Accountancy         Type: Elective course        Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
An overview on controlling in public management of public, governmental and non-governmental (third
sector), organizations.
Program
Historical evolution of accountancy. Controlling in public management. Society, State and the Agency Theory.
Public organizations, externalities and moral risk. Planning process in Brazilian municipalities. Director Planning.
Government Planning. Plural-annual Planning. Budget’s Law. Budgetary policies’ law.
Reflections over the public resources. Cost accounting in public organizations. Economic results: a new paradigm
in public management. Public economic income. Social balance in public organizations. Corporative governance in
public management.


EAC0535: Corporative Governance
Program: Accountancy         Type: Elective course        Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To understand the role of Corporate Governance in companies nowadays as a group of mechanisms of incentives
and control, aiming to facilitate the relationship between stockholders and managers who seek for reduction in
agency costs, considering a situation of separation between propriety and control. To stress the “state of art” in
codes or norms of Corporate Governance edited by expertise entities, governmental or not, Brazilian or foreign. To
emphasize the relevance of communication in a process of cost reduction. To emphasize the importance of using
communication techniques for financial and accounting information, operational performance and company actions
of social responsibility.
Program
Brazilian main codes (CVM, BOVESPA/NOVO MERCADO, IBGC). International main codes (IFAC, OECD, ISAR).
What and how communicate: law principles, true and fair view concept. Legal and cultural factors: Common Law
vs. Civil Law, the impact of educational systems and corporate organization. Brazilian companies negotiating
ADR’s in New York: study cases.


EAC0538: Complementary Activities I
Program: Accountancy         Type: Elective course        Ideal for: 4th year students   Semester: Feb-Jul
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To make possible to the student the practice of independent, transversal, optional and interdisciplinary studies and
activities related on the labor world, together with social action to the community.


EAC0539: Complementary Activities II
Program: Accountancy         Type: Elective course        Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To make possible to the student the practice of independent, transversal, optional and interdisciplinary studies and
activities related on the labor world, together with social action to the community.




                                                        15
EAC0540: Strategical Management of Costs
Program: Accountancy         Type: Elective course         Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To deal with the questions related to the management and mensuration of costs from an ample perspective,
generally with focus in the entities of the environment next to the organizations, with the objective to conquer
competitive advantage.
Program
Determinant of costs; costs of the entities of the value chain; analysis of the costs of competitors; costing-target.


EAD0351: Statistics Applied to Management
Program: Business            Type: Core course             Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Basics of statistical data analysis and its application to Management.
Program
Discriminatory and non-discriminatory analysis; non-parametrics tests; factorial analysis; conglomerate analysis.


EAD0336: Fundaments of Finance and Working Capital
Program: Business            Type: Core course             Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Theory and practice of Fundaments of Finance and Working Capital as a business administration tool.
Program
The financial function in Companies; the operational environment in companies; point of balance analysis; financial
and total operational leverage; working capital management; cash management; credit and receivable bills
management; stock’s financial management; passive stock management.


EAD0338: Financial Planning and Control
Program: Business            Type: Core course             Ideal for: 4th year students Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Theory and practice of Financial Planning and Control as a business administration tool.
Program
Financial Planning and Control characteristics; strategic planning and financial planning and control integration;
marketing and sales plan; production plan and industrial costs; human resources plan and general expenses;
financial and results plan; global results plan: conclusion and utilization; performance reports and decision support
system; internal control and compliance.


EAD0443: Marketing Information Systems
Program: Business            Type: Core course             Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester




                                                         16
Description
Study of the major components of marketing information systems, functions and applications to managerial
activities. Presentation of the major tools which are found available in information technology and applications to
system structure and implementing.
Program
Fundamentals and components of marketing information systems. Information needs in marketing. Information
available in the company and integration with marketing information system. Gathering, evaluating, criticizing,
storing, updating, and expurgation of corporate information. Private and public information sources in Brazil.
Access. Marketing information subsystems: internal information, marketing intelligence, competitive intelligence
and strategic information, marketing research, marketing analysis. Information technology and marketing
information systems.


EAD0446: Marketing Planning and Control
Program: Business            Type: Core course            Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --             Load: 30 hours / semester

Description
Concepts, techniques and practices used in the planning and elaboration of marketing plans and controls.
Program
Marketing planning and models of plan presentation. Confection of the plan with elements for control. Marketing
planning as a component of the company’s corporate planning. Planning process and Marketing plans preparation.
Models and techniques used for the Marketing plans preparation. Information for the Marketing plans preparation.
Situation analysis: information analysis and identification of threats and opportunities. Marketing objectives and
goals establishment. Action programs involving strategies and tactics. Action programs: controllable variables
(products, price, promotion and place). Preparation of budget and demonstrative of results for the control.
Elements of the Marketing plan control. Formats for the Marketing plan document.


EAD0465: Quality and Productivity
Program: Business            Type: Core course            Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --             Load: 30 hours / semester

Description
This discipline aims to provide a global view, to introduce basic concepts and to allow the student to follow the
aspects related to quality and productivity management inside an enterprise.
Program
Quality and productivity valuation techniques in manufacture and services. Program Productivity Measure:
physical and monetary measures. Factors that influence productivity: learning methods, learning curve, and
knowledge management. Productivity in services. Quality: concepts and implications. Quality indicators.
Techniques for valuation and improvement of quality. Quality certification: ISO 9000. Quality in services.


EAD0475: Models for Negotiation
Program: Business            Type: Elective course        Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --             Load: 30 hours / semester

Description
Presents models of cognition and negotiation to increase students’ capability and develop their interpersonal
intelligence through some exercises of communication and negotiation.
Program
Difference between positional and rational negotiation. Interpersonal communication: the main topics. Cognition
errors and how to avoid them. Planning negotiation. If the agreement doesn’t come out: establishing alternatives.
Using time, information and power in negotiation. How to make a good negotiator. Methods to improve
negotiation’s apprenticeship.



                                                        17
EAD0491: Philosophy and Management – the Knowledge in Management
Program: Business            Type: Core course            Ideal for: 1st year students Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --              Load: 30 hours / semester

Description
Provide students with the fundamentals of philosophy and science as well as the major philosophical works and
their historical evolution. Introduction to scientific methodology.
Program
Nature and object of philosophical studies. Fundamentals of science and philosophy. Business administration and
other sciences. Ethics, psychology, logic, aesthetics, metaphysics as related to business administration.
Epistemology and business administration. Western philosophy development. Eastern philosophy and knowledge.
Knowledge in humanistic sciences and modern philosophy applied to business administration. Scientific
methodology.


EAD0521: Organizational Behavior
Program: Business            Type: Core course            Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese         Credits: 4                   Work Credits: --              Load: 60 hours / semester

Description
Problems and processes of management; emphasis is placed on the principles and practices of management and
the functions of the executive as applied within the context of Organizational behavior.
Program
Behavior science, models, reference charts. Organization and behavior. The individual behavior. Attitude,
perception, learning, motivation. Organization groups. Hierarchy, regulation, roles, cohesion, goals in Organization
groups. Leadership and power. Corporate communications. Organization culture and environment.


EAD0541: Introduction to Marketing
Program: Business            Type: Core course            Ideal for: 1st year students Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --              Load: 30 hours / semester

Description
To introduce a global view of marketing concepts, marketing system and marketing management. To debate the
marketing strategies and aspects. To give a base to analyze the marketing environment and the process of market
analysis.
Program
Basic concepts of Marketing. General view of Marketing Management. The Marketing System and Marketing
Environment. Market and its environment. Strategic Marketing Planning. Measuring and Budgeting.


EAD0610: Fundamentals of Business Administration
Program: Business            Type: Core course            Ideal for: 1st year students Semester: Feb - jul
Language: Portuguese         Credits: 4                   Work Credits: --              Load: 60 hours / semester

Description
To present the concept of organization and its relation with administrative processes. A first look at the
administrative process and its functions. To describe the main contributions to the development of an
administrative knowledge.
Program
Organizations and administration; the managerial role; the main theories about administration; contemporary
context in administration; administrative process; the organization concept: typology of organization, successful
companies; planning and control; organizational structure; administration concept; management process' global


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overview: manager's profile and functions; administration tendencies in Brazil and in the world; ethics in
administration; history of the administrative-thought (Fayol, Taylor, Ford, Weber, human relations, quality
programs, the Japanese model, new models, etc.)


EAD0611: Corporate and Strategic Planning
Program: Business             Type: Core course              Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese          Credits: 4                     Work Credits: --               Load: 60 hours / semester

Description
To provide participants knowledge about the main concepts and different methodologies to develop and implement
the entrepreneurial planning in strategic level and to develop the critical and analytical ability of the participants in
relation to the strategic planning applied to the organizations.
Program
Concepts and types of planning (strategic, tactical and operational). Methodologies to be used. Diagnosis of
internal aspects and external analysis. Scenery establishment. The structure of strategic information system.
Mission and performance areas establishment. New business analysis and development. Competitive position
analysis. Entrepreneurial goals establishment. Determination, evaluation and establishment of strategies.
Determination of entrepreneurial policies. Projects and action plans establishment. Control and evaluation.
Corporate culture and possible resistances. Strategic management.


EAD0612: Company Evaluation and New Organization Models
Program: Business             Type: Core course              Ideal for: 2nd year students Semester: Jul - Dec
Language: Portuguese          Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
To present new models of organization and evaluation of companies, keeping in mind the evolution of managerial
models.
Program
Companies' evaluation based on active managerial models; The concept of managerial model and its components:
strategy, structure, process, teams, client's point-of-view, suppliers and partners; Company's organization
according to the model of strategic management: strategic units of business, strategy and competitiveness,
business management; Company's organization according to the model of participative management: structure
and mechanisms for participation, sharing power with collaborators; Company's organization according to the
Japanese model of management: total quality, just-in-time; Company's organization according to the model of
enterprising management: strategy of innovation, intraenterprise, federation of companies; Company's
organization according to the model of virtual corporation: virtual products and personalized attendance;
organizational structure in a integrated net of value; Company's organization according to the model of
transnational corporation: global product, management of global business; Global performance evaluation:
methodology, objectives, definitions, organization, members' choice, implantation.


EAD0613: Process Management
Program: Business             Type: Core course              Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese          Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
To present concepts and techniques of process rationalization through an approach of re-engineering based on
technology. To establish relations between rationalization efforts and optimization of organizational processes,
technology and gains of productivity, quality and competitiveness in public and private organizations of the service
productive sector. To analyze rationalization of processes in competitive and globalized organizational
environments. To analyze the main factors and related problems to administrative systems, methods and
processes of work, planning and project evaluation in processes of re-engineering and organizational change. To
present cases of application and field research to introduce the practice of re-engineering process, considering
organization, technology, innovation in solutions, etc.


                                                           19
Program
Systemic focus and corporative strategy; the concept of re-engineering; work organization; new processes;
information flow; processes’ goals and clients; optimizing processes; mapping organizational processes;
techniques and principles of re-engineering; implementing new processes; changes due to re-engineering; the
new worker; re-engineering and the manager’s role, managing the re-engineering process.


EAD0614: Organizational Structure
Program: Business            Type: Core course             Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To identify conditions and components of the organizational structure in companies. To analyze and to make
decision related to alternatives of organizational structure in different entrepreneurial contexts. To understand
limitations and difficulties related to the process of evaluation, formulation and implantation of organizational
structure in companies. To discuss the basic roles of the entrepreneur. To learn about the concepts and
techniques that aid executives' performance. To discuss successful management's methods in different contexts.
Program
To present a model for analysis, proposition and implantation of organizational structures, composed of conditions
(strategy, technology, environment, human resources, and objectives) and components (sub-systems of authority,
communication, and responsibility); Basic concepts of organizational structure and organizational process;
Departmentalization; Centralization and Decentralization; Hierarchic levels and amplitude of control; Innovative
structures; Diagnosis of structure; Conception and implantation of organizational structure in companies; Roles
and abilities of an executive; Conditionings of management methods; Delegation and development of
subordinates.


EAD0615: Management of Projects
Program: Business            Type: Core course             Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Project Management basic concepts, based in the Project Management Body of Knowledge.
Program
Introduction to PMBOK. Project and life cycle of the project. Project management. Organizational systems of
project management. Global view of PMBOK - Project Management Body of Knowledge. Concept of project,
program, subproject and system. Life cycle of the project. Life cycle management. Preparation techniques: aim
management, deadline, cost, quality and risk. Projects programming: activities, diagram of precedence and
schedule. Budget elaboration.


EAD0620: Social Sciences Applied to Management I
Program: Business            Type: Core course             Ideal for: 1st year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To present social questions to business’ students through a sociological, historical and critical perspective. To
understand the origins and the development of sociology as well as the nature and the structure of the capitalist
society. To identify the main sociological ideas related to societies’ transformation. To develop the sociological
imagination and the social sensitiveness involving contemporary questions.
Program
Studying society and the causes of its evolution/ transformation; developing social sciences; sociology; sociologic
imagination; capitalist society constitution: Marx vs. Weber; capitalist society theory and industrial society theory;
social classes and the state; reading contemporary society; post-industrial society; the monopolist phase of
capitalism; the information revolution and society; capitalist society’s contemporary transformation.



                                                         20
EAD0622: Management of Human Resources
Program: Business            Type: Core course             Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
To analyze the main theoretic points that validates the definition of practices and politics of Human Resources
management in companies. To recognize the main activities and procedures of Personal Management sub-
systems as well as the impact of their application to different sets. To meet the process of formulating politics for
personal management, identifying its components of implementation and evaluation.
Program
Politics and practices of personal management in companies; Objectives, politics and strategies of Human
Resources Management; The strategic planning of Human Resources; Personal management by competences;
attracting competences to organizations; Recruiting and selecting people; Professional development; Performance
evaluation; Quality of life.


EAD0623: Social Sciences Applied to Business II
Program: Business            Type: Core course             Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Sociological knowledge applied to the management of work relations in organizations. Companies' environment of
insertion presented as a social space in constant movement; The interface Sociology-Management and its main
theoretical approaches: the Human work and social relations, organization and work process; stratification and
social organization; culture and power in society and in organizations.
Program
Studying organization, processes and relations involved in the Human work; Sociology's history; methods,
objectives, basic concepts; classic texts; Organizational phenomenon as a sociological phenomenon; The Human
work: concept and social meaning; Concepts of relations, processes and organization in work; Work process'
organization in classic industry and the new models of management; Work relations and syndicate relations;
Syndicate relations in Brazil: historic evolution and modern conjuncture.


EAD0624: Social Sciences Applied to Business III
Program: Business            Type: Elective course         Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To allow the students to understand the possibilities of appliance of the sociological knowledge in the
organizational management. To stimulate students to adopt the conceptual references of Sociology to interfere,
decide and participate better in the contemporaneous organizational life. To develop sensitivity, competences and
abilities which allow students to understand the environment in which the enterprise is inserted as a social space
in constant change movement; to understand the management models, the organizational structures and the
business man’s performance as components of the social process.
Program
Environment, culture and power in organizations. The society’s changes tendencies study. The organizational
phenomenon as a sociological phenomenon. Culture and organizational environment, the subjectivity in
organizations. National culture and organizational culture. Culture, power and changes in organizations. The
processes of social changes. Globalization and competitiveness, a sociological view. Tendencies of change in
global societies. Tendencies of change in local society. The organizations of civil society.


EAD0625: Compensation and Career Management
Program: Business            Type: Core course             Ideal for: 3rd year students Semester: Jul - dec


                                                         21
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Concepts, methods, and practices of Human Resources Compensation Management, integrating this function to
the others activities related to Personnel Management in the organization. To stimulate students to reflect critically
about the modern techniques of Remuneration Management in organizations and its main challenges. To assist
students to evaluate career decisions as part of their development in organizations.
Program
An Integrated view of the Human Resources area and different approaches for the remuneration function.
Strategic remuneration. Traditional methods of Salary Management. Remuneration based on competences.
Tendencies of Salary Management evolution. Integrated model of Personnel Management. Personnel
Management and business strategy. Remuneration processes based on positions. Remuneration processes
based on the individual. Variable remuneration systems. Indirect Remuneration processes. Career processes and
development evaluation. Profit sharing. Career planning, organizational focus. Career planning, individual focus.
Challenges and tendencies in Human Resources Compensation.


EAD0630: Mathematics Applied to Finance
Program: Business            Type: Core course             Ideal for: 1st year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Principles and techniques of financial discreet calculus, in an algebraic environment, for financial calculators and
electronic matrixes.
Program
Simple and compound capitalizing; accumulation and updating of capitals and amortization systems; simple
interests and discounts; compound interests; equivalence of capitals; interest fees; series of payments; systems of
debt amortization.


EAD0631: Investment Projects Analysis
Program: Business            Type: Core course             Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To qualify in relation to cash flow, investment projects evaluation and selection.
Program
Principles of capital investments. Cash flow projection and residual value. Techniques of investment evaluation:
payback, accounting return, VPL, TIR, IL. Difficulties with TIR focus. Capital development, exclusion and
restrictions. Sensitivity and simulation analysis. Decision tree and real options.


EAD0632: Financial Reports Analysis
Program: Business            Type: Core course             Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
To interpret and analyze financial demonstratives. To present accounting principles and norms, national and
international, as well as to study practical cases of financial demonstratives.
Program
Integrated analysis: the Du Pont model. International accounting norms. Studying cases: Brazilian companies,
Multinational companies, financial institutions.




                                                         22
EAD0633: Fundaments of Finance
Program: Business             Type: Core course             Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese          Credits: 2                    Work Credits: --              Load: 30 hours / semester

Description
To present the principles of the financial function and the role played by the financial manager. To study the
financial environment, inside and outside companies.
Program
The financial function in a company; the role played by the financial manager and its objectives; Finance in public,
private and third-sector organizations; Brazilian financial system; Markets of fixed rent, variable rent, exchange
and taxation; Analyzing financial demonstratives: presenting results, cash flow, patrimonial balance; Analyzing
shareholder reports; Financial indexes: liquidity, activity, indebtedness, profitability.


EAD0634: Working Capital
Program: Business             Type: Core course             Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese          Credits: 2                    Work Credits: --              Load: 30 hours / semester

Description
To debate the concept and the mechanisms of management and the working capital financing.
Program
Corporate liquidity study: working assets, working liabilities and Credit analysis. General view: identification of the
working capital components; magnitude of the investment in working assets; alternative practices of working
assets financing. Cash management: motives for maintenance of cash balance; determination of the appropriate
cash balance; management of receipts and payments; application of cash surplus; operational cycle and cash
cycle. Management of accounts receivable: term, discounts and credit instruments; the decision of conceding
credit: risk and information; credit politics, charge politics. Credit analysis: resolution of cases. Financial
management of supplies: basic characteristics, techniques for management of supplies.


EAD0635: Cost and Structure of Capital
Program: Business             Type: Core course             Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese          Credits: 2                    Work Credits: --              Load: 30 hours / semester

Description
To debate the theory and practice of the capital cost and the capital structure.
Program
Cost of resources’ sources and the company capital structure study. The company value study. Cost of own
capital and third party capital. Capital average cost and capital marginal cost. Operational, financial and combined
gearing. Theories of capital structures. Corporate evaluation: multiples and cash flow discounted EVA and SVA.
Financial reorganization: corporate recovery, merger, acquisitions and companies with financial difficulties.


EAD0636: Sources of Financing
Program: Business             Type: Core course             Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese          Credits: 2                    Work Credits: --              Load: 30 hours / semester

Description
Sources of resources in mid and long run.
Program
Study of sources of resources for the company and its peculiarities, self-financed projects and leasing.
Development bank operation. Debentures and commercial papers. Leasing. External sources (eurobonds e
res.63). Actions and dividends politics. Projects finance.



                                                          23
EAD0637: Investment Management
Program: Business            Type: Elective course        Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Concept of risk, ratio Risk / Return and Portfolio Management.
Program
Study of Ratio Risk / Return, assets pricing models, risk evaluation and investment portfolio formation. Discussion
and definition of the concept of risk. Ratio Risk / Return, Markovitz model. Sharpe model. CAPM. Indicators of
Portfolio performance.


EAD0638: Financial Planning
Program: Business            Type: Core course            Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Mechanisms of Financial Planning.
Program
Study of operational planning and individual plans, projected financial statements and cash budget.
The functions of financial planning. Sales and marketing budget. Production budget: materials, labor, CIF and
CPV. General and administrative expenses budget. Real state and long run financing budget. Taxes, dividends
and other profit sharing budget. Cash, results statement and equity balance budget.


EAD0639 – Financial Control
Program: Business            Type: Core course            Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Study the controlling functions, budgetery variations, costs and mechanisms of performance evaluation.
Program
Controllig functions. Budget publishing and implantation. Tributary planning. Evaluation of the Budgetery variation
and accompany report. Management and costs control: strategy, costs deduction, price and accounting.


EAD0642: Price and Product/Service Decisions
Program: Business            Type: Core course            Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To analyze the main decisions of Marketing Management and its problematical in entrepreneurial context. To
introduce concepts and to analyze problems related to specific areas in Marketing concerning Products, Services
and Prices.
Program
Ideas and innovation. New products and services. Lines and types of products / services and brands.
Discontinuous of products and services. Products and services portfolio analysis. High and low quality products
and services. Products and services in small and medium business. Products and services value and cost.
Accounting, financial and economic analysis. The environment feedback to prices. Strategies to establish and
adjust prices for products and services.




                                                        24
EAD0644: Distribution/Channels and Promotion Decisions
Program: Business            Type: Core course             Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --              Load: 30 hours / semester

Description
To analyze the main decisions of Marketing Management and its problematical in entrepreneurial context. To
introduce concepts and to analyze problems related to specific areas in Marketing concerning Promotion and
Distribution / Channels.
Program
Persuasive communication process. Persuasive communication mix. Advertising. Personal selling. Publicity /
Public Relations. Promotional campaigns. Advertising agencies. Channel structure and physical distribution.
Marketing channels as social systems: power, leadership, conflicts. Channels management. Logistics in marketing
channels. Physical distribution process. Trends in physical distribution and internet influence. Retail and wholesale
business.


EAD0645: Consumer and Organizational Buyer Behavior
Program: Business            Type: Core course             Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --              Load: 30 hours / semester

Description
To present and analyze models of consumer and organizational buyer behavior and the consequences in
companies and in the society. To analyze the main theoretic approaches and the models of consumer and
organizational buyer behavior. To present social, ethics and legal point-of-views. Market behavior.
Program
Principles of human behavior science; Approaches related to consumer behavior; Integrated model of consumer
behavior; Integrated model of organizational buyer behavior; Business to business: new techniques and
information technology; Social changes; Marketing's ethic and legal points; Elements that determine the market
behavior and its segments.


EAD0647: Marketing Research for Decisions
Program: Business            Type: Core course             Ideal for: 3rd year students Semester: Feb – jul
Language: Portuguese         Credits: 2                    Work Credits: --              Load: 30 hours / semester

Description
To develop the capacity to analyze company problems and the abilities to transform them into specific managerial
problems that can be solved with research aid. To introduce the concepts, methods and research techniques
applied to Marketing and to other Business areas.
Program
The activity of Marketing research. Methodology, projects and data analysis. The importance of the research for
Marketing. Research Process. Types and research methods. Types, sources and data collection. Sample
dimensionment. Measures and scales. Sampling techniques. Verification, typing and data processing. Methods of
parametric analysis. Methods of non-parametric analysis. Research project. Analysis and presentation of results.


EAD0648: Products/Services and Markets Management
Program: Business            Type: Elective course         Ideal for: 3rd year students Semester: Feb – jul
Language: Portuguese         Credits: 2                    Work Credits: --              Load: 30 hours / semester

Description
To transmit theoretical and practical knowledge about the management of the products and services mix and
Market management. To present the activities related to the releasing and discontinuance of products and
services.


                                                         25
Program
Study of activities and tools of products, services and market management. Role of the products and market
manager. Products, services and brands mix management. Products and services planning. The releasing of
products and services and discontinuing. Price management. Logistics and distribution management. Promotion
management: campaigns, agencies, public relations, personal selling, direct Marketing. Telematics (Internet).
Relationship Marketing. Planning of Marketing actions for products. Evaluation of the promotional effort.


EAD0650: Mathematical Programming
Program: Business           Type: Core course            Ideal for: 1st year students   Semester: Jul - dec
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Notions of techniques for mathematical programming. To present the main techniques of determined optimization.
Program
Models in science of decision; formulating models; linear and non-linear programming; entire programming; using
software; other techniques of optimization.


EAD0651: Net Models
Program: Business           Type: Core course            Ideal for: 1st year students   Semester: Jul - dec
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Notions of net models and their application to business administration. To present techniques of modeling and
solving problems in the net.
Program
Techniques of net modeling; techniques of resolution; applying to business administration.


EAD0652: Simulation
Program: Business           Type: Core course            Ideal for: 1st year students   Semester: Jul - dec
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Studying simulation in computers. To present techniques of modeling and solving problems through simulation in
computers.
Program
Simulation; planning experiments; aleatoric and pseudo-aleatoric numbers; generating variables; Monte Carlo
model; application; using software.


EAD0653: Data’s Statistical Analysis
Program: Business           Type: Core course            Ideal for: 1st year students   Semester: Jul - dec
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Notions of statistical analysis of data and their application to business administration. To present techniques of
selective and classified analysis.
Program
Analysis of co-relation; analysis of simple regression; analysis of multiple regression; other techniques.




                                                       26
EAD0655: Statistical Methods of Projection
Program: Business           Type: Core course            Ideal for: 1st year students   Semester: Jul - dec
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Notions of statistical techniques of projection and their application to business administration. To present
techniques of analysis of regression and co-relation.
Program
Analysis of co-relation; analysis of simple regression; analysis of multiple regression; other techniques.


EAD0656: Grouping Statistical Techniques
Program: Business           Type: Core course            Ideal for: 2nd year students Semester: Feb - Jul
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To introduce basic grouping statistics techniques and its appliance to Management.
Program
Factorial and conglomerate analysis.


EAD0657: Information Technology
Program: Business           Type: Core course            Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To provide a general overview of important information technology topics and its appliance to Management.
Program
Information Systems: introduction. Hardware and Software. Communication networks technology. Internet, Intranet
e Extranet. Other emergent technologies.




EAD0658: Information Systems Development
Program: Business           Type: Core course            Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To provide basic knowledge about information systems development process.
Program
Strategic usage of information systems. Data management. Information needs. Support systems to decision.
Information systems planning. Information systems development methodologies.


EAD0659: Decision Analysis
Program: Business           Type: Core course            Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Entering the study of decision-making through a methodology developed by an analysis of decision. To present
techniques of solving problems for decision-making.
Program
Decision under uncertainty; decision under risk; techniques of resolution.

                                                       27
EAD0660: Production Systems Project
Program: Business           Type: Core course            Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese        Credits: 4                   Work Credits: --             Load: 60 hours / semester

Description
To introduce the main techniques used to operations systems establishment.
Program
Production function. Production system. Operations and competitiveness strategies. Basic concepts of
productivity. Product and process project. Capacity planning. Installment localization. Installment physical
arrangement. Methods project and work measure.


EAD0661: Production Planning, Programming and Control
Program: Business           Type: Core course            Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese        Credits: 4                   Work Credits: --             Load: 60 hours / semester

Description
A general view on operations systems and its main problems. The most divulged techniques of planning,
programming and operations controlling.
Program
Planning, Programming and Controlling for continuous, intermittent and great projects production. Concepts of
planning, programming and production controlling. Basic concepts of supplies. Models of production aggregate
planning. Lines counterbalancing. Necessities calculus. Sequence. Kanban - Just in time. Planning and
Programming in nets. Projection (moving average, exponential softness). Evaluation of prevision models).


EAD0662: Productive Resources Management
Program: Business           Type: Core course            Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese        Credits: 2                   Work Credits: --             Load: 30 hours / semester

Description
The concepts and the main models for supply management and capacity dimensionment.
Program
Planning and supply control: (functions, costs and supply politics; Models of supply with deterministic demand in
the occurrence of late attendance, discounts, finite production rate, increased, decreased and variable demand;
Security supplies in environments of continued and periodical revision. Models of supply with probabilistic demand
in environments of continued and periodical revision, the occurrence of late attendance, sale loss, variable
demand and probabilistic lead-time, coordinated reposition of many items). Dimensionment of attendance offices:
application of lines’ theory, simulation, lines’ psychology. Productive capacity planning: uncertain demand,
measures for uncertainty reduction, concepts and real options application.


EAD0667: Logistics and Supply Chain
Program: Business           Type: Core course            Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese        Credits: 2                   Work Credits: --             Load: 30 hours / semester

Description
To introduce concepts and discuss techniques of Logistics and Supply Chain Management.
Program
Logistics and supply chain: concepts, functions and associated costs. Localization and use of multiple units
(quantitative modals based on linear programming): system for 1 product, which is manufactured in several plants;



                                                       28
system for several products, which are manufactured in several plants. Inventory planning. Buying techniques.
Delivery mapping.


EAD0670: Corporate Economics I
Program: Business            Type: Core course            Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To introduce economics concepts used in managerial decision. These are important tools to the manager once
many relevant phenomenons in areas such as marketing, finance and general management are based on
economics.
Program
Prices in different market structures. Prices formation in practice. Production factors markets. Failures in working
markets.


EAD0671: Corporate Economics II
Program: Business            Type: Core course            Ideal for: 2nd year students Semester: Jul-Dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To present basic models of microeconomics and its possibilities. To study manager's decision-making, mainly
related to fixed prices, in different market structures. To present microeconomics concepts to decision-making.
Program
Decision under uncertainty; Game theory; Strategy's economy; Governability.


EAD0672: Laboratory of Entrepreneurial Management I
Program: Business            Type: Core course            Ideal for: 4th year students   Semester: Feb - Jul
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To recover the systemic character of the organization, integrating the knowledge acquired during the course. To
include the external environment in managerial worries. To develop critical sense, essential for decision-making.
To stimulate the transposition of learning for different kinds of professional problems.
Program
To approximate theoretical management knowledge to practice, through simulations, cases and examples of
professional problems. Competitive strategies. Direction, power and leadership. Decision process.


EAD0673: Laboratory of Entrepreneurial Management II
Program: Business            Type: Core course            Ideal for: 4th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To recover the systemic character of the organization, integrating the acquired knowledge during the course:
include the external environment in the managerial concerns, develop critic spirit, vital in the decision-making,
stimulate learning transposition to different kinds of professional problems.
Program
Approximate the theorist knowledge of enterprise Business to action, through simulations, cases and
exemplification of professional problems. Productivity through people. The companies and their responsibilities
along the society. Simulated domestic management.



                                                        29
EAD0676: Strategic Management of Business I
Program: Business           Type: Core course            Ideal for: 3rd year students Semester: Feb - Jul
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To understand Business Policy in companies and to argue its importance. To provide an integrative view on the
company’s strategic aspects.
Program
An integrative view on the company and Business Policy understanding. The environment around the company.
Macro environment and roles of the involved agents. Their influence in the Business Policy of the company. Macro
tendencies of the international environment. Enterprises typology and the many ways of agglutinating alike
companies. Introduction to the analysis of economy sectors. The globalization phenomenon and how it affects the
competition between enterprises. The globalization and the many types of enterprises. Technologies and its
effects in competition between enterprises. Relation between technology and values chain. The concept of
essential competences.


EAD0677: Strategic Management of Business II
Program: Business           Type: Core course            Ideal for: 3rd year students Semester: Jul - Dec
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
How decisions inside the company are affected by exogenous factors and aspects where the businessman
influence is least. How to consider the macro environment examining each of its components under the point of
view of the importance in company’s management. How management differs from one country to other. How
different countries apply distinct competitive strategies in global environment.
Program
External and internal view of the organizations and the negotiations between countries. Determinants for the
national competitive advantage. The Michael Porter diamond model. Cases of sectors in developed countries. The
adaptation of the diamond model to the Latin America reality. Cases of sectors in Latin America, including Brazil.
How companies should define its strategies taking into account the national determinants.


EAD0678: New Business Development
Program: Business           Type: Core course            Ideal for: 3rd year students Semester: Jul - Dec
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Study of the role of the entrepreneur and presentation of techniques and management tools applied to new
business. Managerial problem -solving in small and medium-sized enterprise.
Program
Role of the entrepreneur. Major steps in new business setting. Identifying and searching for business
opportunities. Franchising, outsourcing, alliances. New tendencies. Detailed study of stages and steps in setting
new business. Small business, characteristics, typical problems, management, competition. Typical aspects of
small, medium and big sized companies management. Small business network and business alliances.


EAD0680: Scientific Work Methodology
Program: Business           Type: Core course            Ideal for: 1st year students   Semester: Feb - Jul
Language: Portuguese        Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
The search for knowledge through the application of a scientific methodology.


                                                       30
Program
Developing a scientific work: reading and text analysis and interpretation; the scientific method; determining theme
and analyzing the subject; research; analyzing data and information; writing reports.


EAD0681: Activities Related to Professional Development I
Program: Business            Type: Elective course        Ideal for: 1st year students   Semester: Feb - Jul
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
To develop students' ability to perceive and critic events from national and international sets, presenting the main
areas related to business administration.
Program
Business administration areas' overview (marketing, finance, management, human resources, production, etc);
visits to companies and organizations; contemporary events.


EAD0682: Activities Related to Professional Development II
Program: Business            Type: Elective course        Ideal for: 4th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To develop in the students an ability to perceive and criticize events from national and international reality.
Program
Communication process. National and international reality analysis. Communication. Elements involved in the
process of communication. The main aspects of oral and gestural communication techniques. The main present
facts.


EAD0683: Activities Related to Professional Development III
Program: Business            Type: Elective course        Ideal for: 4th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To develop students' ability to work in cooperation and provide them conditions to understand situations of
negotiation and conflict. To develop students' criticism to events from national and international sets, presenting
the main areas related to business administration. To study human interaction in organizations, focusing
psychological types. To analyze Brazilian and international reality.
Program
Human relationships, human interaction: cooperation, competition, and conflict in organizations; Psychological
types and organizational myths according to Jung; Human behavior at work: Dejours' approach. Main reality
events.


EAD0684: Ethics in Organizations
Program: Business            Type: Core course            Ideal for: 4th year students   Semester: Feb - Jul
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
An organized reflection as to ethical fundamentals that penetrate the decision-making. The appliance of ethical
theories in practice. An integrative multidisciplinary view on resolution of company’s cases. Interpretative and
critical capacity to analyze national and international reality facts.
Program



                                                        31
The ethical issue in the company. Simulated studies of the entrepreneurial reality. Analysis of the national and
international panorama. Ethics: Ethics empirical fundamentals; concept and matter of study; moral, immoral,
unmoral relationships; ethical theories and decision-making; ethical fundamentals of company’s activities; ethics in
business. The main facts in present time. Company’s cases.


EAD0710: Topics of General Management I
Program: Business            Type: Elective course        Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0711: Topics of General Business II
Program: Business            Type: Elective course        Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0712: Enterprising Management of Small Business
Program: Business            Type: Elective course        Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
To develop students’ knowledge about the entrepreneur management as the agent of the development process of
a small business. To discuss the application of Business concepts and techniques in the scope of small
organizations. To present the problematics of the development of small business.
Program
Small business characteristics and the entrepreneur. Succession of family companies. Creativity development and
definition of the business. Marketing aspects to be considered by entrepreneurs. Operational and financial-
economics aspects of the business. The strategic decision and the critical points to be considered to the
development of the business. Legal, administrative and tributary aspects in business management. Support
mechanisms to the development of companies.


EAD0720: Topics of Human Resources I
Program: Business            Type: Elective course        Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.



                                                        32
EAD0721: Topics of Human Resources II
Program: Business           Type: Elective course       Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese        Credits: 2                  Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0722: Human Resources in International Organizations
Program: Business           Type: Elective course       Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese        Credits: 2                  Work Credits: --               Load: 30 hours / semester

Description
This course aims to place the students in an economic, politic and culturally globalized environment and it’s
implications to business management. This discipline focuses on Brazilian companies that internationalizes with
emphasis on human resources.
Program
Drawing the politic and economic scenario. The internationalization process of Brazilian companies. Enterprise
strategies and abilities formation. Intercultural management. The relation company-market in the international
context. Human resources and its challenges.


EAD730: Topics of Finance I
Program: Business           Type: Elective course       Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese        Credits: 2                  Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0731: Topics of Finance II
Program: Business           Type: Elective course       Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese        Credits: 2                  Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0740: Topics of Marketing I
Program: Business           Type: Elective course       Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese        Credits: 2                  Work Credits: --               Load: 30 hours / semester




                                                      33
Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0741: Topics of Marketing II
Program: Business         Type: Elective course      Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese      Credits: 2                 Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD750: Topics of Quantitative Method and Informatics I
Program: Business         Type: Elective course      Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese      Credits: 2                 Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0751: Topics of Quantitative Method and Informatics II
Program: Business         Type: Elective course      Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese      Credits: 2                 Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0760: Topics of Production and Operations I
Program: Business         Type: Elective course      Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese      Credits: 2                 Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0761: Product and Production Process Project
Program: Business         Type: Elective course      Ideal for: 3rd year students Semester: Jul - dec



                                                   34
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
This discipline aims to elaborate a project of product development and production process.
Program
Introduction to products development. Products development strategy: conceptual structure, functional strategies,
aggregate planning. Organizing and leading a product development project: organizational structure, functional
integration, leadership in projects. Development process and methodologies: development cycles, prototype and
tests.


EAD0770: Topics of Business Policy and Corporate Economy I
Program: Business            Type: Elective course         Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.


EAD0771: Topics of Business Policy and Corporate Economy II
Program: Business            Type: Elective course         Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese         Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Present the main evolution acquired in the Business area as well as the vanguard themes related to it.
Program
Historical perspective about general business knowledge evolution. Recent reached development. New recent
topics: debate and analysis.




EAD0780: Management of Organizations in Brazil
Program: Business            Type: Elective course         Ideal for: 1st year students   Semester: Feb - jul
Language: English            Credits: 2                    Work Credits: --               Load: 30 hours / semester

Description
Context politic, institutional, cultural and global insertion of the companies that act in Brazil. Study of the
strategical management and the functional areas of the Brazilian company.
Program
Characterization of the environment of the Brazilian organizations: politic-institutional environment, aspects of the
Brazilian economy and its global insertion, structures of market and business; organizational studies in Brazil;
finances in Brazil; marketing in Brazil; management of people in Brazil; culture in the Brazilian organizations;
administration of projects in Brazil; management of technological innovation in Brazil; management of the
information in the Brazilian organization.


E AE0106: Introduction to Economics I
Program: Economics           Type: Core course             Ideal for: 1st year students   Semester: Feb - jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description


                                                         35
To explore initial concepts of microeconomics; to discuss problems of market's organization and the role of its
main agents, the consumer and the company, focusing demand and offering; to analyze the system of pricing and
its efficiency in allocating resources in different structured markets; distribution question and the role of the State in
economy; basic economic growth.
Program
Introduction and methodology; problems of economic organization; notions of demand and supply.
Microeconomics: determining product and price, elasticity, demand and consumer behavior, cost analysis and
theory of production, competition. Salaries: unions and collective bargain; capital, interests and profits. Equity,
Efficiency and Government. Topics of International Economics: comparative advantages theory and protectionism
and trade barriers.


EAE0113: Introduction to Economic Conjecture Analysis I
Program: Economics            Type: Core course              Ideal for: 1st year students   Semester: Feb - jul
Language: Portuguese          Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
Evaluate actual economic problems through basic concepts of the Economic Theory. Motivate the students to the
critical discussion of the economic problems. Know the work and the ideas of former professors from FEA/USP
that have stood out for their academic work and for their contributions to the formulation of public policies.
Program
Topics of the world and the Brazilian actual economy, presented according to the relevance in the moment.
Examples of possible topic to be approached: Macroeconomic Conjecture. Foreign Sector. Taxes and Monetary
Policies. Institutional and Structural Reformulation. Labor Market Problems. Specific Market and Industry
Problems. The role of the Economist in the Society.


EAE0114: Introduction to Economic Conjecture Analysis II
Program: Economics            Type: Core course              Ideal for: 1st year students   Semester: Jul-Dec
Language: Portuguese          Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
Evaluate actual economic problems through basic concepts of the Economic Theory. Motivate the students to the
critical discussion of the economic problems. Know the work and the ideas of former professors from FEA/USP
that have stood out for their academic work and for their contributions to the formulation of public policies.
Program
Topics of the world and the Brazilian actual economy, presented according to the relevance in the moment.
Examples of possible topic to be approached: Macroeconomic Conjecture. Foreign Sector. Taxes and Monetary
Policies. Institutional and Structural Reformulation. Labor Market Problems. Specific Market and Industry
Problems. The Economist Role in the Society.


EAE0115: Introduction to Classics of Economic Thought
Program: Economics            Type: Core course              Ideal for: 1º year students    Semester: Feb-Jul
Language: Portuguese          Credits: 4                     Work Credits: --               Load: 60 hours / semester

Description
General introduction to the major currents of economic thought from the writings of Adam Smith until Neo-classical
Schools of Economics. Analysis of the major concepts formulated by various authors and how these concepts
relate to modern economic theories. Emphasis on the pluralism of all theories which comprise the economic
thought.
Program
Introduction. Economics and the economic science. Historical context of modern science. Economics as a
Science. The mercantilists (the concept of wealth, the role of the State, foreign exchanges). The Physiocrats (the
tableau economic, the production process, the concept of capital). Adam Smith (labor share, origin and use of
money, natural price and market price, theory of distribution). The English Classical School. Land, labor, capital.


                                                           36
Growth, income distribution, stationary state. Marx and his major critics. Marx’s methodology. Quantitative value.
Qualitative value. Surplus value and capitalism. The origin of current economic thought. Introduction: Bentham,
Jevons and utilitarianism. Utility theory and demand. The production theory. The theory of production. The theory
of distribution.


EAE0120: Introduction to Social Sciences
Program: Economics           Type: Elective course         Ideal for: 3rdyear students Semester: Jul - dec
Language: Portuguese         Credits: 4                    Work Credits: --              Load: 60 hours / semester

Description
Insert economic thought in the vast spectrum context of social sciences. The course is divided in four parts. The
first part is a discussion about the nature of scientific thought, its object and methods. The second part covers the
transformations of science throughout history that led to its consolidation of an autonomous sphere of human
knowledge. The third part analyses the method as presented in social sciences in light of the various currents of
thought in order to understand modern societies. The last part covers the controversy that is typical to social
sciences, regarded not as a deficiency, but actually as an element of dynamism and scientific progress.
Program
The Scientific Knowledge: Nature and Object. The limits of science. Models of scientific explanation. Deductive
explanation. Inductive and probabilistic explanation. Laws and theories. The Modern Age Thought. Historical
approach: the origin of science. Classics. The Method in Social Sciences. Natural sciences and social sciences.
History and science. The specificity of economic science. The Birth of Capitalism in Marx’s and Weber’s works: a
controversial issue. Weber’s method. The Protestant ethics and the spirit of the capitalism. Marx and historical
materialism. The birth of capitalism in light of Marx’s concepts.


EAE0203: Microeconomic Theory I
Program: Economics           Type: Core course             Ideal for: 1st year students Semester: Feb-Jul
Language: Portuguese         Credits: 4                    Work Credits: --              Load: 60 hours / semester

Description
Presentation of theoretical models with stress on the behavior of consumer and producer. Study of the comparison
of the utility and indifference curve approaches to value and distribution.
Program
Introduction. Various approaches to method. Applications of models. Theory of consumer’s behavior and supply.
Option model. Cardinal and ordinal utility. Preference, budget restrictions, individual choice. Analysis of demand,
recent effect and substitution. Theory of revealed preference. Uncertainty. Aggregate demand. Theory of firm-
production. Definition of firm and technology. Production. Profit maximization. Short-term and long-term cost. Law
of decreasing earnings. Scale returns. Competition. Various hypotheses. Short-term and long-term Individual
supply. Short-term and long-term aggregate supply.


EAE0205: Microeconomic Theory II
Program: Economics           Type: Core course             Ideal for: 2nd year students Semester: Jul-Dec
Language: Portuguese         Credits: 4                    Work Credits: --              Load: 60 hours / semester

Description
Study of the major models of improper competition such as monopoly and oligopoly, presentation of the general
balance model and the welfare theory, state intervention.
Program
Monopoly: Various hypotheses, Balance, Pricing, Monopoly control. Monopolistic competition: Definition of group,
Marketing and quality policy, Critical evaluation. Oligopoly: Concepts and hypotheses, Classical models, Cartel,
Price leading, Introduction to the game theory, Barriers, Mark-up prices. Production factors pricing: Proper
competition, Monopoly, Monopsony. Broad balance: Edgeworth, Walras’s law, Balance, Balance and efficiency,
Production, Limits to production possibilities. Welfare: Aggregate preferences, Welfare state, Welfare



                                                         37
maximization, Allocation. Externalities: Definitions, Quasi-linear preferences and Coase’s theorem, Generation of
externalities.



EAE0206: Macroeconomic Theory I
Program: Economics          Type: Core course            Ideal for: 2º year students   Semester: Feb-Jul
Language: Portuguese        Credits: 2                   Work Credits: --              Load: 30 hours / semester

Description
Study of the basic macroeconomic model of the neo-classical synthesis and sectarian functions. Presentation of
the pure theory of income, expenditure approach, analysis of consumer and business spending decisions, and
saving.
Program
Income multiplier determination. Aggregate demand: Consumer, Investment, Curves and models, Money demand,
Money supply, Monetary and fiscal policy. Aggregate supply: Labor supply and demand, Plain jobs,
Unemployment and wage policy, Phillips’s curve. Balance, pricing, and inflation. Sectarian function: Consumer,
Investment, Money supply and demand, Foreign exchange and rate, Short-term macro-model.


EAE0207: Applied Mathematics I
Program: Economics          Type: Elective course        Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese        Credits: 4                   Work Credits: --              Load: 60 hours / semester

Description
Introduction to the field of linear algebra, a subject whose importance in economic and in business applications
has been rising continuously. Applications of linear algebra to linear Programming problem solving.
Program
Linear Álgebra. Vectors and vector spaces. Linear transformations. Matrices. Solutions of systems of linear
equations. Linear Programming. Linear Programming problems: definition. Linear Programming problem: solution.
Duality. Applications. Analysis of activities. Transportation problems. Leontief’s model, Sraffa’s model, Marx-
Morishima’s model.


EAE0306: Information Economics and Corporate Governance
Program: Economics          Type: Core course            Ideal for: 3rd year students Semester: Jul-Dec
Language: Portuguese        Credits: 4                   Work Credits: --              Load: 60 hours / semester

Description
The analysis of corporate governance is an old concern of developed countries, gaining distinction in the last few
years arising out of the recent corporate scandals.
Program
    1. Information Economics
         The asymmetrical information problem
         Models of main-agent: adverse selection and moral risk
         Models of work contract: signaling and screening
    2. Corporate Governance
         The conceptuals aspects related to the economic theory
         Agency approach and ex ante efficiency
         Transaction costs approach and ex post efficiency
         Incomplete contracts
         Company goals: approach of the shareholders X Stakeholders
         Governance mechanism: institutional environment, fusing and acquisitions, large investors, executives
         compensation programs
         Corporative governance problems: minority shareholders, corporate scandals
    3. Evolution of governance practice in Brazil



                                                       38
EAE0307: Macroeconomics III
Program: Economics           Type: Elective course        Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
Analysis of new theoretical approaches and solutions to inflation in Brazil and abroad in comparison with classical
anti-inflation policies. Study of various countries’ experience concerning inflation and the analytical approaches
developed to explain them. Study of various stabilization Programs.
Program
Inflationary experience of Latin America and Europe. Stabilization Programs. European hyperinflation. Orthodox
experience in Brazil and Americas. Recent unorthodox anti-inflation Programs: Brazil, Argentina, and Israel.
Structuralism theories. Latin American structuralism and its major critics. Swedish structuralism. Analysis of
inflation and distributive conflict. Unemployment and inflation in the keynesian system: application of empirical
studies to Brazilian economy. Quantitative theory of money. Monetary inflation. Inflation feedback models. Rational
expectations, natural unemployment rate, and its consequences in macroeconomic policy. Unbalance theories.


EAE0308: Macroeconomic Theory II
Program: Economics           Type: Core course            Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese         Credits: 2                   Work Credits: --               Load: 30 hours / semester

Description
The object of this course is to enhance the skill presented in the course Macroeconomic Theory I and offers a
study of the development of macroeconomic issues throughout the last two decades. Emphasis is given on the
development of rational and dynamic models.
Program
Temporal decision: Analysis of consumer and business spending decisions; Budget restrictions. Rational
expectations: Fundamentals; Lucas’s supply curve; Criticism; Accelerationist version of Lucas’s curve. Public
deficit and market: State financing; Ricardo’s equivalence. New classics: Monetary models; Actual economic
cycles. New Keynesians: Price inflexibility; Microfundamentals of Keynesian macroeconomics. Dynamics of
inflation. Models of growth: Solow, Harrod-Domar, Kalecki. Economic policy.


EAC0309: General Economic History
Program: Economics           Type: Core course            Ideal for: 1st year students   Semester: Jul - dec
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
Evolution of capitalism to understand its fundamentals, structure, and dynamics. The course covers the issue
since the crisis of the feudalism and offers a study of the transition to capitalism among various European nations
and the effects on social classes and mercantile capital. Emphasis is given on the emergence of capitalism in
England and the establishment of English hegemony in the 19th century.
Program
Transition from feudalism to capitalism: the crisis of feudalism, mercantile capital, manufacturing, national state,
primitive accumulation. Industrial Revolution. English hegemony from the 19th century to World War I.


EAE0310: Public Finance
Program: Economics           Type: Elective course        Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description



                                                        39
Study of the impact of government policies on the economy, income distribution, economic growth and
stabilization, fiscal policies (collection and disbursements of public revenues). Analysis and implementation of
fiscal policies.
Program
The role of government in finance. Public goods. Public expenditures. Fundamentals of taxation. Allocate and
distributive effects. Brazilian taxation. Direct taxation. Indirect taxation. Local taxation. Monetary system. Dynamics
of inflation and stabilization policies. Fiscal federalism. Fiscal reformation and financial restructuring.


EAE0312: History of Economics - Special Topics
Program: Economics            Type: Elective course         Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese          Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Historical study of the development of capitalism throughout the 20th century. The course starts with a discussion
on the political nature of advanced currents of capitalism since the historical event that engendered them and
defined their political and economical profiles. The second issue analyses the so-called late industrialization, i.e.
cases which occurred during the English hegemony and induced to the collapse of the 19th century international
system. Finally, the course covers the bases of the capitalism which was to undergo a crisis in the seventies:
hegemony of financial capital, world competition amongst national capitals, changes in state economic action,
changes in the relationship amongst social classes.
Program
Bourgeois revolutions: from the confrontation between the old world order until the bourgeois hegemony in
England, France, USA, and Germany. Late industrialization: the restrict solidarity amongst England, France, USA,
and Germany. Study of the different ways in which capitalism developed and their implications. Japan as a
particular case. Imperialism and financial capital: accruing, the end of laissez-faire, imperialist dispute, Depression,
Welfare State.


EAE0313: Money and Banking I
Program: Economics            Type: Elective course         Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese          Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Introduction to political theories. Presentation of political and monetary systems, with stress on Brazilian
institutions. Students are expected to be familiar with the basics of macroeconomic models.
Program
Development of monetary system. Financial development: flow, stock, assets. Financial intervening. Development
of monetary and financial systems in Brazil. Indexation. Saving, investment, and credit. Money, quasi-money.
Liquidity. Monetary aggregates. Monetary authority. Expansion and contraction factors on monetary basis. Open
market. Bank reserves and multipliers. Quantitative theory of value. Keynes’s theory. Recent relevant theories.
Interest rates. Money, interest, income. Stabilization policies in closed and open economies. Exchange rate.
Inflation and unemployment theories. Brazilian context.


EAE0315: Agricultural Economics
Program: Economics            Type: Elective course         Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese          Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Study of agriculture in Brazilian economic development. Major topics: features of the transformation process;
controversial interpretations; neo-classical, Marxist and structuralism approaches; sustainable development.
Presentation of the main publications on agriculture and economic development, and study of the major public
policies applied to agriculture. Agrindustrialization and socio-economic problems in today’s rural scenery.
Program
Agriculture and economic development in Brazil. Transformation process in rural areas. The role of the State:
major public policies. Controversial interpretations. International scenery. Sustainable development. Theoretical


                                                          40
paradigms. Interpretations. Neo-classical interpretations: models for agriculture development, technological
innovations and modernization, criticism to the neo-classical approach. Marxist and structuralism interpretations:
Marx’s classics, the development of capitalism in rural areas, the contribution of structuralism, criticism to Marxist
vision, the debate in Latin America. Brazilian agriculture: problems and policies. Short term and long term
agriculture policies. Global economic policy and agriculture policy. Agriculture and foreign exchange. Supply and
demand of agricultural products. Food safety. Technical advances: green revolution and biotechnology.
Agrindustry. Regional, land and environmental policies. Social problems and agriculture.


EAE0318: Economics and Complexity
Program: Economics           Type: Elective course         Ideal for: 4º year students    Semester: Feb-Jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Study of the Economic System as a complex adaptable system.
Program
Reducionist Microeconomy. Systemic Microeconomy. Classic Dynamic Systems. Evolutionary Games Model.
Dynamic Models of the Economic System.


EAE0324: Introduction to Economic Statistics
Program: Economics           Type: Core course             Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Study of economic variables based upon the theory of index-numbers. Applications of statistics and economic
models, with emphasis on specification, estimation, hypothesis testing, and linear regression.
Program
Index numbers. Economic theory of index-numbers. Formulas. Major Brazilian index-numbers. Regression
analysis. Simple linear regression. Multiple linear regression. Multi-collinearity. Dummy variables. Recursive
squares. Econometrics. Specification errors. Variable errors. Minimum squares. Heterocedasticity. Auto-
correlation.


EAE0325: Economic Statistics and Introduction to Econometrics
Program: Economics           Type: Core course             Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Applications of statistical inference as presented by the subject EAE-324 Economic Statistics. Construction and
testing of economic models by means of statistical techniques applicable to economics.
Program
Estimation of equation systems. Cross-section data and time series. Regressions apparently not correlated.
Structural change. Models of simultaneous equations. Identification. Estimation (MQI, VI, MQ2E, MVIL, MVIP).
Verification and forecasting. Qualitative dependant variables. Probit model. Logit model.


EAE0327: Econometrics
Program: Economics           Type: Core course             Ideal for: 4th year students   Semester: Feb - jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Problems of formulating economic and financial models and use of simultaneous equations applicable to
economics. Discussions of the estimation and application to microeconomic and macroeconomic models.
Program


                                                         41
Times series models: Classical approach, Box-Jenkins’s approach (ARIMA models). Transference function models
and intervening analysis. Models of differences in phase distribution: Adjustment, Adaptive expectations, Rational
expectations. Co-integration. Auto-regressive vectors.


EAE0345: Special Topics of Econometrics
Program: Economics            Type: Elective course          Ideal for: 4th year students   Semester: Jul - dec
Language: Portuguese          Credits: 4                     Work Credits: --               Load: 60 hours / semester

Description
The objective of the course is to teach a theoretical instrument of econometrics appropriate to deal with problems
of the financial market. The course is specially recommended for the students who intend to get in the market after
finishing the economics course and for those who look for learning some theories and more advanced
econometrical techniques.
Program
Financial Times Series and its characteristics. Review of Linear Times Series and its applications. Models of
Stochastic Volatility. Non-linear Models.


EAE0350: Oriented Reading I
Program: Economics            Type: Elective course          Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese          Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
This discipline aims to study specific economic problems, in a microecononomic level, through the deepening of
the theory and the advancement of arguments about articles of recent literature, searching more adjusted
theoretical basis and also their empirical analysis.
Program
Political Economy. Microeconomics I. Macroeconomics II. Ethics and Economics I. Economic Sociology I.


EAE0351: Oriented Reading II
Program: Economics            Type: Elective course          Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese          Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
This discipline aims to study specific economic problems, in a macroecononomic level, through the deepening of
the theory and the advancement of arguments about articles of recent literature, searching more adjusted
theoretical basis and also their empirical analysis.
Program
Contemporary Political Economy. Microeconomics II. Macroeconomics II. Ethics and Economics II. Modern
Economic Sociology.



EAE0351: Oriented Reading IV - Antitrust
Program: Economics            Type: Elective course          Ideal for: 4th year students   Semester: Feb - Jul
Language: Portuguese          Credits: 2                     Work Credits: --               Load: 30 hours / semester


Description
Discussion of texts in Industrial Organization related to Antitrust.




                                                           42
EAE0416: Socio-Economic Development in Brazil I
Program: Economics           Type: Core course             Ideal for: 2nd year students Semester: Feb - jul
Language: Portuguese         Credits: 4                    Work Credits: --              Load: 60 hours / semester

Description
Study of the colonization of Brazil to understand the economic colonial development in Brazil. Criticism to the
colonial system, the independence campaign, and the major economic changes in early 19th century are topics
studied to present the transition to Brazilian modern economy.
Program
Establishment of Portugal and the ultramarine expansion. Establishment of the colonial world in the modern era.
Economics in colonial Brazil in the 16th, 17th, 18th centuries. Colonial society: politics and administration. D. João
VI and the independence movement campaign. The first kingdom and management of coffee-based economy.
Abolishment of slave labor in Brazil.


EAE0418: History of Economic Thought
Program: Economics           Type: Elective course         Ideal for: 3rd year students Semester: Jul - dec
Language: Portuguese         Credits: 4                    Work Credits: --              Load: 60 hours / semester

Description
History of the major schools of economic thought throughout 18th, 19th , and 20th centuries, with stress on the
economic phenomena related to various models. Presentation of major philosophic schools: naturalism,
utilitarianism, liberalism.
Program
Adam Smith and political economics. Classical English political economics. Marginalist revolution. Fundamental of
Classical School of Economics. Keynes’s theories. Economic fundamentals of F.A. Hayek’s liberalism. History of
economic thought. Theory.


EAE0419: International Economics I: Theory and Policy of International Trade
Program: Economics           Type: Core course             Ideal for: 3rd year students Semester: Feb - jul
Language: Portuguese         Credits: 4                    Work Credits: --              Load: 60 hours / semester

Description
Presentation to international trade theory, its determining causes, mechanism and effects on the national and
world economies. Study of monetary and non-monetary theories and their applications to international trade.
Economic integration to centralized and decentralized economies.
Program
Introduction: International and inter-regional trade. Pure theory of international trade: Benefits, Ricardo’s and
Hedksher-Ohlin’s models, Empirical tests of international trade models. Theory of balance of payments:
Accounting concepts, Market and exchange, External balance and fluctuation. Exchange rates. International
financial system: World capital market, International monetary system. Trade policy: Free exchange policy,
Protectionism. Special topics


EAE0420: Socio-Economic Development in Brazil II
Program: Economics           Type: Elective course         Ideal for: 2nd year students Semester: Jul - dec
Language: Portuguese         Credits: 4                    Work Credits: --              Load: 60 hours / semester

Description
To enhance the issues covered in the discipline Socio-Economic Development in Brazil I. Study of the process of
industrialization in Brazil, analysis of economic changes of a coffee-based economy in the 19th century and the
social changes they implied. Such historical study aims to help understand some present characteristics of modern
Brazilian society.


                                                         43
Program
Independence and the difficulties of a new empire; The coffee-based economy; Transition to wage-earning labor;
First  Republican   period;      Industrialization in   Brazil;  Socio-economic   changes     in   the    30s


EAE0422: Project Analysis and Design
Program: Economics           Type: Elective course        Ideal for: 4th year students   Semester: Feb - Jul
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
Preparation and presentation of a research paper in the field of economic analysis of long-term investments. The
course comprises two parts: presentation of the methodology to be used in the preparation of the paper, and
practical application to case studies. Students will be evaluated on the basis of a demonstrated ability to submit
completed reports that are well-organized, and that make use of existing techniques.
Program
Introduction: major concepts
Paper planning: Demand, Supply, Dimensions
Techniques: Technology, Sizing, Location, Project engineering
Economic analysis
1. Approaches to economic assessment of project alternatives
2. Cost estimation and benefits
3. Uncertainty and sensitivity analysis
Social assessment of projects
 Assessment of public projects. Multi-criteria assessment.


EAE0423: Contemporary Brazilian Economics I
Program: Economics           Type: Core course            Ideal for: 3th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
Study of Brazilian economic development. Various currents of thought are presented to provide students with a
comprehensive approach to Brazilian economics concerning history, economic policies, external influences,
political determinants, and a number of theoretical models.
Program
Coffee-based economy and industrialization: Determining factors, Dynamics, Genesis of industry
Transition to industrial economy: Crisis of coffee-based economy, Industrialization
Post-war period and import substitution
1. Foreign relationships, mercantile policy, liberal gap
2. Administrative bases of development. Political action.
3. Crisis of import substitution
Growth resumed
1. PAEG: structural reformation
2. PAEG: inflationary combat
3. Mercantile policy: model adjustment


EAE0426: Contemporary Brazilian Economics II
Program: Economics           Type: Elective course        Ideal for: 4th year students   Semester: Jul – Dec
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
Study of the ongoing economic stream in Brazil with stress on the management and development of the economic
policy as an institution. The course starts by analyzing the economic reforms and the stabilization policy (PAEG,
1964-1967) and covers further issues as the II PND as the financing of growth, the origin of foreign debt, financing



                                                        44
crisis of the State in the eighties, stabilization policies, and the recommencement of growth in the eighties and
early nineties.
Program
Brazilian “economic miracle”
1. Adjustment of the model as a mercantile policy
2. Limits of the “miracle”
Choice for development continuity
1. Threats to authoritarianism
2. Enterprise State and the last cycle of import substitution
Results of the last stage of import substitution
1. Impacts of the interests crisis and the second world oil crisis
2. Origin of public debts
3. Growth crisis and the dynamics of hyperinflation
In search of a new model
1. International scenery after 1989
2. Process of democratization
3. Mercantile openings and reordering of productive system
4. State remodeling


EAE0433: International Economics II: International Monetary Policy and Theory
Program: Economics           Type: Eletive course          Ideal for: 4º year students   Semester: Jul-Dec
Language: Portuguese         Credits: 4                    Work Credits: --              Load: 60 hours / semester

Description
This discipline aims to discuss topics about international economics related to monetary policies analyzing Brazil
and other countries.
Program
Balance payments; The cambial market; The exchange rate estabilishment in the short term; The international
monetary system; Excellent monetary areas and the European Union experience; The global capital markets;
Developing countries in the world-wide context; Brazil and the international monetary system.


EAE0501: Financial Mathematics
Program: Economics           Type: Elective course         Ideal for: 2nd year students Semester: Feb – Jul
Language: Portuguese         Credits: 4                    Work Credits: --              Load: 60 hours / semester

Description
Presentation of the applications of financial mathematics in economics, not only in public administration but also in
the economic process of accumulation. Introduction to dynamic analysis, i.e. application of differential equations
and finite differences in economics.
Program
Financial Mathematics
1. Interest rates
2. Simple interest and compound interest
3. Proportional rates and equivalent rates
4. Face value and real value
5. Equivalence of capitals
6. Annuities
7. Amortization
Dynamic analysis
1. First order linear differential equations
2. First order finite difference equations
3. Applications




                                                         45
EAE0503: Regional & Urban Economics
Program: Economics           Type: Elective course        Ideal for: 4th year students   Semester: Feb – Jul
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
This course aims to enable students to approach to and deal with economic problems in the domain of urban or
regional issues. Study of various theories and techniques related to the location of people and their activities, as
well as the development of cities. Conceptual approach to space and region. Emphasis is given to practical
techniques of economic analysis based upon urban or regional aspects.
Program
Fundamentals of space economics: Applications, Space, region, city
Region at issue: Regional development, Instances of regional imbalance, Regional analysis techniques
Analysis of regional and urban problems


EAE0504: Economic Development and Socio-Economic Development
Program: Economics           Type: Elective course        Ideal for: 3º year students    Semester: Jul-Dec
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
To analyze the main aspects of economic development and growth processes, focusing theoretical, institutional
and historical approaches, comparison between industrialized countries and developing countries and
emphasizing the complexity and specificity of developing process in general.
Concept, Evolution, Types of Measurement, Industrialization Strategies, External Trade, Ways of Indebting,
Population, Employment Structures and Income Distribution.
Program
1. Introduction: Macroeconomics of Effective Demand’s Theory
2. Economic Growth and Development: Central Economies
    2.1 Harrod-Domar Model
    2.2 Neo-Classic Theory: Solow Model
    2.3 Economic Development
3. Economic Growth and Development: Peripherical Economies
    3.1 Peripherical Economies and Hypothetical Growth Models
    3.2 Development Models and Development Strategies


EAE0508: Industrial Economics and Industrial Organization
Program: Economics           Type: Elective course        Ideal for: 3rd year students Semester: Jul - Dec
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
EAE-508: Industrial Economics and Industrial Organization
A critical look on traditional neo-classical microeconomics analysis. Study of the major current theories of
oligopoly. The traditional analysis regards the enterprise as a passive economic unit, unable to transform the
industrial structure in which it is inserted. This study of traditional analysis notwithstanding, this course also
emphasizes two vital aspects of modern capitalist enterprises, namely enterprise evolution (pricing, profit margin,
growth, technological innovation and so forth) and the fact that the structure itself can be affected by great
companies’ decisions. While the traditional analysis focuses on the economic Organization by means of market
forces, emphasis is given to the analysis of industrial Organizations and their interaction with real world
institutions.
Program
Fundamentals of industrial Organization
1. Traditional microeconomic analysis and its major critics




                                                        46
2. Oligopoly and capitalism
3. Structure, behavior, performance
Modern capitalist enterprise. Objectives.
Market structure
1. Concentration, differentiation, diversification, barriers.
2. Contestable markets
Price determination, oligopoly, profit margin
1. Monopoly: degrees and structure
2. Competition in oligopolies, excess of capacity, stagnation
Accruing and Multinationals
Japan: a new system of production Organization


EAE0509: Labor Economics
Program: Economics           Type: Elective course        Ideal for: 4th year students   Semester: Feb - Jul
Language: Portuguese         Credits: 4                   Work Credits: --               Load: 60 hours / semester

Description
Study of wage determination and wage levels by means of historical approaches to major theories, with emphasis
on urban labor markets. Theoretical and empirical features of major indexes related to work markets. Negotiations
and the impact of unions upon productivity, price, income distributions, and wage differentials. Short term
macroeconomic analysis, wage indexation, and income policies. Study of long-term economic issues to focus on
Brazilian economic development.
Program
Labor Economics as a field of study
Fundamentals of major labor markets indexes
1. Economically active population
2. Input and output flow of workers in the market and in the work force
3. Labor market indexes: rate of work force participation, employment and unemployment, non-qualified jobs and
    turnover
4. Nominal wages and real wages
5. Productivity
Labor markets and the various currents of thought
1. Classical works: Smith and Ricardo
2. Marx: accrued capital and wages
3. Neo-classical works: labor demand and supply
4. Human capital theory: education and training
5. Keynes: wage inflexibility and unemployment
6. Segmentation theory, dualism, and informal market
7. Wages and income distribution: classical works, neo-classical works, Kalecki, Marx, and Keynes
Social institutions and labor market
1. Government action: wage policy and minimum wage
2. Labor policy and social security Programs
3. The role of unions: classical models of economic behavior in unions, wage preference model, unions and
    bilateral monopoly
Inflation and unemployment
1. Phillips’s curve
2. Types of unemployment
3. Modern approach: wage expectations and wage efficiency
4. Policies for the inflation-unemployment dilemma: income policies and labor market flexibility
Labor market in Brazil
1. Major sources of information
2. Today’s major indexes
3. Industrial reconversion, technology, and employment
Structural adjustment in the market: the role of social elements




                                                        47
EAE0510: Technology and Development
Program: Economics           Type: Elective course         Ideal for: 4th year students   Semester: Feb - Jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
A research-oriented course which focuses on documents and statistics. Study of the impact of modern technology
on economic and social development of underdeveloped countries. Study of the criteria used to select the most
suitable technology to the specific problems of developing countries.
Program
1. Technology and economic development
2. Innovation and diffusion: industrializing elite
3. Technology transfer to developing nations, industrial rights, international deals
4. Balance of payments: technology transfer and debts
5. Technological innovation in industry: product and process
6. Innovation, productivity, and economic concentration
7. Technological innovation in agriculture: the Green Revolution
8. Technology and wage levels: the controversial concept of proper technology
9. Planning and modern technology
10. Science and technology policies. Informatics.
11. Industrial structure and technological innovation in small and mid-sized companies
Technological innovation and social changes


EAE0514: Economic Analysis Methodology I
Program: Economics           Type: Elective course         Ideal for: 3rd year students Semester: Feb - Jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Study of the genesis of economic theories to enhance students’ comprehension of economic theory as a whole as
well as social sciences theories. Theories which students already master are analysed in the light of
methodologies proposed by books so as to present the basic concepts of deduction, induction, reduction, and
other logical procedures involved in the construction of theories. Additionally, the development of science is
studied, thus bringing to discussion questions related to methodology which have been arisen throughout history.
Program
Fundamentals: Science and common sense, Scientific explanation, Experiment and theory
On the economic methodology: Classical works, Neo-classical works, Falsificationism and economics
Dialectics and economics
Economic analysis and history
Neutrality and ideology


EAE0516: Capital Markets Economics - Derivatives
Program: Economics           Type: Elective course         Ideal for: 4th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Analysis of the role and functions performed by the financial markets in Brazil. Study of financial institutions: how
they originated and interact. Introduction to the modern financial theory of portfolio management and derivative
securities. Presentation of Markowitz’s model to portfolio composition, mean-variance analysis in portfolio choice
and its applications. Other theories of market analysis, such as technical analysis and fundamentalist analysis.
Program
Introduction: capital markets in Brazil
Asset theory: Uncertainty, Markowitz’s model, Portfolio, Derivative securities, Mean-variance estimation
How markets work. Applications of asset theory: Stock market, Money market, Gold market and exchange




                                                         48
Technical analysis and fundamentalist analysis: Fundamentalist analysis, Technical analysis: graphs, Technical
analysis: indexes
Derivative securities: options and futures: Derivative securities, Binomial model, Black & Scholes’s model
Portfolio strategies in derivative markets: Cover operations and defensive options, Spreads, Conjugated and
combined operations


EAE0517: Economic Sociology I
Program: Economics          Type: Elective course       Ideal for: 3rd year students Semester: Jul - Dec
Language: Portuguese        Credits: 4                  Work Credits: --             Load: 60 hours / semester

Description
Fundamentals of sociology especially presented to students of economics. Focus on the intersection of sociology
and economics. Study of how social issues developed as a topic to be formally analyzed, with emphasis on the
major characteristics of modern society. Sociological dimensions of human behavior as related to economics.
Comparison of the neo-classical approach to human behavior (individualistic) to the holistic approach (supported
by sociology).
Program
Development of sociological thought
1. Historical roots
2. Sociology as an object of analysis
Characteristics of modern society
1. Power and domination
2. Modern State
3. Status, social class, and citizenship
4. Urbanization and the masses
The object of sociological economics
1. Ethics and religion as determinants of economic behavior
2. Private interest vs. public interests: the role of disappointment
3. Beyond rationalism: normative, affective motives of conduct
The role of social classes in the changes of the social system


EAE0518: Economic Sociology II: The Labor World
Program: Economics          Type: Elective course       Ideal for: 4th year students Semester: Feb-Jul
Language: Portuguese        Credits: 4                  Work Credits: --             Load: 60 hours / semester

Description
A critical study of growing and economic processes. Social, political, economic changes in today’s society.
Comparison to ongoing changes in labor and unions, both in advanced capitalist countries and in Brazil. Analysis
of these changes’ macro-sociological impacts.
Program
Crisis of labor society
Decentralization in labor category, Production restructuring, The Brazilian example
Role of unions in today’s society
Development of organized labor, Crisis of unions in major countries, Unions in Brazil: an overview
Macro-sociological impact of new currents on labor
Social, political, economic changes of capitalism in the late 20th century, Technological revolution and labor
market, State, market, democracy


EAE0521: Theory of Value
Program: Economics          Type: Elective course       Ideal for: 3rd year students Semester: Jul - Dec
Language: Portuguese        Credits: 4                  Work Credits: --             Load: 60 hours / semester




                                                      49
Description
Introduction to economic theories which aim to explain relative pricing based upon conditions of production, i.e.
justification of prices by means of the labor applied to production. Presentation of the theory of value and Marx’s
theory of accrued capital with stress on his theory of production prices. Study of Piero Sraffa’s theory of value and
production prices with focus on the elimination of labor as a price determining factor.
Program
Surplus in classic economics
Theory of value and accrued value in Richard’s works: Theory of surplus and accrued capital, Theory of labor
value, Theory of profit
Theory of value and accrued value in Marx’s works: Theory of value, Theory of capital, Theory of accrued capital,
Theory of competition
Piero Sraffa’s theory of value


EAE0522: Microeconomics III (Game Theory)
Program: Economics           Type: Elective course         Ideal for: 3rd year students Semester: Jul - Dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Introduction to Games theory
Program
1. Decision Theory: optimizing decisions, choosing lotteries, information
2. Games with Perfect Information: game elements, Nash equilibrium I, bargain, security
3. Games with simultaneous movements: Nash equilibrium II, Coase theorem, duopoly, vote paradox
4. Games with Private Information: Baysean equilibrium, adverse selection, public goods
Repeated Games: Perfect sub-game equilibrium, durable goods and monopoly


EAE0523: Institutional Economics
Program: Economics           Type: Elective course         Ideal for: 4th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Modern techniques of institutional economics analysis to understand the relations between establishment and
property rights' guarantee and economic performance.
Program
1. Introduction to the Theory
        a. Generalizing the Neo-classic theory: new concepts and tools
        b. Property rights and economic organization
        c. Explaining institutional rules
2. Property Rights and Economic Performance
        a. Economy of restricted rights
        b. Property's structure of firms and economic performance
3. Explaining the Economic Organization
        a. Contractual nature of a firm
        b. Economic organization's logic
4. Topics of Property Rights
        a. Property rights' arising
        b. Property rights in stateless societies
The State in neo-institutional economics


EAE0524: Contemporary Social Inquiries
Program: Economics           Type: Elective course         Ideal for: 4th year students   Semester: Jul - Dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester




                                                         50
Description
Applied analysis of economic sociology to contemporary situations, in and out Brazilian territory, discussing the
contribution given by contemporary socio-economics' tendencies to the approach of social questions under an
assorted set of themes.
Program
1. Dynamics of population
2. Migratory processes
3. Development, inequality and regional integration
4. Town-countryside relation
5. Poverty and exclusion: measures, perspectives and proposals
6. Starvation and alimentary standards
7. Education and income distribution
Social institutions of development: Non-governmental organizations and government's social politics


EAE0525: Brazilian Economics
Program: Business              Type: Core course              Ideal for: 2nd year students Semester: Jul – Dec
         Accountancy                 Core course                         3rd year students           Jul-Dec
Language: Portuguese           Credits: 4                     Work Credits: --               Load: 60 hours / semester

Description
Presentation of topics related to current Brazilian economics.
Program
1. Economic development in Brazil, long term tendencies
2. Post-war Brazilian economics
3. Special topics: income distribution, public finance, agriculture, industry, external sector, inflation
Perspectives


EAE0526: Economic Management Analysis
Program: Economics             Type: Eletive course           Ideal for: 4th year students Semester: Feb-Jul
Language: Portuguese           Credits: 4                     Work Credits: --               Load: 60 hours / semester

Description
To reflect over institutional and political dimensions of economic management from the contemporary democratic
governments, specially focusing the Brazilian case.
Program
1. Introduction:
         a. Power, politics and domination
         b. State notion: liberal and marxist point-of-view
         c. Bureaucracy and bureaucratic displays
         d. Democracy and authoritarianism
         e. Types of government and representative systems and the effects over contemporary democracies
2. Economic Management and Democracy:
         a. Keynesianism and welfare state political impacts
         b. Public bureaucracy expansion: bureaucrats and politicians conflict
         c. Economists' role in the conduction of economic politics: a comparative perspective
         d. Government's actions over economy: decision making in economic politics
         e. Autonomy versus decision's control in economic politics
3. Economic Management in Brazil
         a. State-society relations: the Brazilian authoritarianism
         b. Multi-partisan presidencialism and its impact over economic decisions
         c. Economists in government: authoritarian period and democratic period
         d. Political control in economic decisions: the Legislative and the Judiciary
         e. Regulative state in economic activities: new regulatory agencies




                                                           51
EAE0528: Contemporary Political Economics
Program: Economics          Type: Elective course       Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese        Credits: 4                  Work Credits: --             Load: 60 hours / semester

Description
The Marx-inspired production in the XXth century's second half, with a special focus in Mandel, looking over
contemporary capitalists development with a somehow-Marxist legacy, the systemic vision of the capitalism
economy and the critical and reflexive form of the Marxist production.
Program
1. The Geography of Capitalist Development
        a. Theories of unequal changes
        b. Wallerstein historical capitalism
        c. Arrighi and the illusion of development
2. History of Capitalist Development
        a. Mandel and the late capitalism
        b. The French school of regulation
        c. Chesnais and the capital globalization
Kurz and the collapses of modernization


EAE0529: Economy and Demography of Slavery in Brazil
Program: Economics          Type: Elective course       Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese        Credits: 4                  Work Credits: --             Load: 60 hours / semester

Description
To explore the revisionism related to the Brazilian historiography in the field of historical demography, mainly
focused in the analysis of the slavery period. The large scope of themes is analyzed through one point of
convergence: the discussion on processes of accumulation presented in Brazilian slavocratic society.
Program
1. Historical demography in Brazil: pioneers, a slavery demography
2. Familiar and home structure in Brazilian past-years.
3. Structure of slaves' possession I
4. Structure of slaves' possession II: women, slave captive, non-owner of slaves
5. The accumulation process: activities of inner market, producing for export
6. Slave population: demographic characteristics, origin, slave traffic
7. Slaves and the distinct economic activities
8. Slave family and Slave autonomy
9. Vegetative growth of slave population: inner markets' activities, producing for export
10. Prospectus for field studies in historical demography


EAE0531: Agriculture and Development in Brazil
Program: Economics          Type: Elective course       Ideal for: 4 th year students Semester: Jul-Feb
Language: Portuguese        Credits: 4                  Work Credits: --             Load: 60 hours / semester

Description
To analyze the rural sector's role in the process of national development. To understand Brazilian contemporary
rural situation, its conflicts and the modernization
Program
1. Agriculture and Economic Development in Brazil:
          a. The new rural environment
          b. State's role: the main public politics
          c. Controversies of interpretation
          d. International comparison




                                                      52
         e. Contemporary contest: the agrarian and the agricultural questions
         f. Sustainable development
         g. Globalization and agriculture
2.   Theoretic Paradigms and its Interpretations:
         a. Interpretations under neo-classical influence: models of agricultural development, technological
              innovations and modernization, criticisms to the neo-classicists, agribusiness, institutional view,
              agricultural question
         b. Marxist and Structuralist interpretations: contributions and criticisms, from rural complexes to
              agrindustrial complexes, Latin America's transfornations
3.   Brazilian Agriculture: Problems and Politics:
         a. Technical advance: Green revolution and Biotechnology
         b. Macroeconomic politics and Agripecuary
         c. Agricultural politics of short and long terms
         d. Agricultural politics and global economic politics
         e. Agriculture and external market: Mercosur, ALCA, CEE
         f. Agripecuary markets
         g. Rural labor markets
         h. Agrindustrial chains
         i. Alimentary security
         j. Regional, environmental and fundiary politics (agrarian reform)
         k. Socio-agricultural question: conflicts, poverty, social movements


EAE0532: Economic Demography
Program: Economics           Type: Elective course       Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese         Credits: 4                  Work Credits: --             Load: 60 hours / semester

Description
To study the quantitative causes of labor force, birth rate, mortality, and migration, analyzing the points that
determine its qualitative composition, in terms of education, health, and nutrition. Long terms aspects related to
Labor Economy.
Program
1. Population:
        a. Empirical evidence - Population growth
        b. Theories related to population growth: Malthus demographic theory, pre-Malthus studies,
             demographic transition theory
        c. Population growth versus Product growth
        d. Brazilian population behavior
2. Fecundity:
        a. Socio-economic factors related to fecundity rate evolution
        b. Explaining fecundity behavior with economic theories
        c. Birth rate and fecundity behavior in Brazil and developing countries
3. Mortality:
        a. Level and trends of general and childish mortality
        b. Decreasing mortality rates
        c. Mortality rates in Brazil
4. Survival Boards and Population Projection
5. Migration:
        a. The migratory phenomenon: economic and sociologic analysis
        b. Measurement techniques for migration
        c. Empirical evidences in Brazil
6. Education and Health
        a. Human capital theory: fundaments, criticisms, application to the health field
        b. Costs and benefits of education
        c. Education and health situation in Brazil
7. Alimentation and Nutrition
        a. Diagnosing and analyzing problems in Brazil and worldwide
        b. Desnutrition
        c. Population versus food supply




                                                       53
        d.   Politics of re-distribution
        e.   State's action


EAE0533: Income Distribution, Inequality and Poverty
Program: Economics             Type: Elective course    Ideal for: 3rd year students Semester: Jul-Dec
Language: Portuguese           Credits: 4               Work Credits: --            Load: 60 hours / semester

Description
How to analyze, understand and discuss poverty and inequality in income distribution in contemporary economies,
according to four main topics: marginalist theory of functional income distribution and theories of exceeding
elaborated by post-Keynesians and neo-Ricardians; measurements of inequality and poverty; analysis of Brazilian
case: income distribution and indicators of poverty and inequality in Brazil; programs of macroeconomic
adjustment in Latin America and its impacts over poverty and inequality
Program
1. Theories of Functional Income Distribution
        a. Marginalist theory
        b. Neo-Ricardian theory
        c. Post-Keynesian theory
2. Income Distribution and Inequality
        a. Measuring inequality: methodology and choice's criteria
3. Poverty
        a. Concepts of poverty
        b. Measuring poverty: methodological questions and choice's criteria
        c. Relations between income distribution, inequality and poverty
        d. Income distribution and economic growth
4. Indicators of Inequality and Poverty in Brazil:
        a. Methods of estimation: data bases, definitions and statistics procedures
        b. International comparison
5. Macroeconomic Politics, Inequality and Poverty
        a. Latin America and the eighties' adjustments: Brazil, Chile and Peru
        b. Public politics of poverty reduction: choice's criteria and efficiency


EAE0534: Theory and History of Money
Program: Economics             Type: Elective course    Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese           Credits: 4               Work Credits: --            Load: 60 hours / semester

Description
To provide students with basic information on facts, institutions and theories about money and credit, and the
related controversies about such theme.
Program
1. Credit and Monetary Institutions' Evolution: from ancient times to modern times, in Brazil and in different
     countries
2. Theories about how credit and monetary institutions work
         a. Quantitative theory about money value and theory of money demand
         b. Theory of money supply
         c. Intermediate financial systems: working and crisis
         d. International payment systems: evolution and proposals
3. Financial Globalization and Cambial Crisis


EAE0535: Post-Keynesian Macroeconomics
Program: Economics             Type: Elective course    Ideal for: 4 th year students Semester: Feb-Jul
Language: Portuguese           Credits: 4               Work Credits: --            Load: 60 hours / semester




                                                       54
Description
The post-Keynesian theory: to build the macroeconomics model sketched by Keynes and developed by its
followers, presenting conditions where money affects the rhythm of capital accumulation, employment and income,
and the role played by economic agents' expectations in such process in an environment of uncertainty
Program
1. The Post-Keynesian Research Program: an initial approach
         a. The Keynes inheritance: concept of monetary economy
         b. The role of the state: tools for economic politics
2. Labor Market: Involuntary Unemployment and Asymmetrics:
         a. Salaries' rigidity, unions and aggregate demand
         b. Politics to combat unemployment
3. Expectations and Uncertainty
         a. Rational agents and the development of expectations
         b. The role of expectations in current models
4. Money and financial markets
         a. Composing portfolio and preference for liquidity
         b. Interest fee and level of economic activity
5. Investment and Savings
         a. Determining investments
         b. Financing investments
         c. Investment and financial markets


EAE0536: Unionism and Collective Negotiation
Program: Economics          Type: Elective course       Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese        Credits: 4                  Work Credits: --            Load: 60 hours / semester

Description
Study of job relations’ economic handling, through concepts from Games Theory involving collective negotiation
and mechanisms for conflicts solution.
Program
1. Laborite conflicts and Games Theory: post-war development
2. Unions and Strikes Economic Models
3. Unions Economic Impacts
4. Collective Negotiation: an International Perspective
5. Collective Negotiation in Brazil
6. Mechanisms for conflicts solution: Labor Law
7. Mechanisms for conflicts solution: Mediating and Refereeing


EAE0537: Mathematic Economics II
Program: Economics          Type: Elective course       Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese        Credits: 4                  Work Credits: --            Load: 60 hours / semester

Description
To present new topics of superior mathematics and to establish a connection between mathematics and its
applications to the field of Economics.
Program
1. Applying characteristic roots and vectors to Economics
2. Finite differential equations and Markovian processes
3. Ordinary differential equations and economic dynamics
4. Systems of differential equations and economic dynamics
5. Analysis and its application to Economics
6. Dynamic optimization




                                                      55
EAE0538: Capital Markets Economics – Fixed Income
Program: Economics           Type: Elective course         Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese         Credits: 4                    Work Credits: --            Load: 60 hours / semester

Description
To analyze the fixed income operations, both in local and in international market.
Program
1. Fixed Income Market:
        a. Introduction
        b. U.S. Treasury bonds, Eurobonds, bradies bonds
        c. Brazilian bonds
        d. Private bonds
2. Analysis of Fixed Income Bonds
        a. Analysis of fixed income instruments
        b. Estimation of Interests' Forward bend
        c. Measurement of Sensitivity: duration, modified duration, vonvex
        d. Limitation of sensitivity measurement
3. Risk Control
        a. Risk and return of portfolio
        b. Immunization of fixed income
        c. Value in risk
        d. Credit risk and liquidity
4. Derivative Markets in Fixed Income
        a. Future markets in interests rate
        b. Options as fixed income instruments
        c. Swap operations


EAE0539: Contemporary Global Economy
Program: Economics           Type: Elective course         Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese         Credits: 4                    Work Credits: --            Load: 60 hours / semester

Description
To focus topics of global economic history from the last 130 years, emphasizing themes like: financial and
monetary relations both in local and in international context, institutional arrangements under some countries'
developing models, and transformation related to the recent financial and economic international integration.
Program
1. History of International Monetary System:
         a. The gold standard and the international capital flow before the World War I
         b. The in-war period: WW I consequences, German hyperinflation, compensation, debts of war; The
             Great Depression; Reconstruction and gold standard collapses; The dollar ascent and controlled
             fluctuation
         c. Post-war monetary and financial arrangements: the Marshall plan, Bretton Woods
         d. Bretton Woods, collapses and consequences: eurodollar and eurobond, floating exchange rate, dollar
             oscillation, attempts to organize the international monetary system in the eighties; European
             monetary system, monetary union; developing countries experience: debt's crisis, mechanisms of re-
             negotiation, capital flows' new composition, financial crisis in Asia.
2. Some selected countries' development standards: State's role, banks' role, control and financing structure,
    managing companies, external relations, developing technology
3. Communist countries' economic experience
4. Peripherical Countries: Asia and Latin America
5. Financial system transformation: innovation, changes in regulation and intervention process, globalization, the
    decline of the traditional bank activities, the emergence of pension funds and mutual funds, implication over
    financial stability and governmental politics




                                                         56
EAE0541: Economics and the State’s Juridical System
Program: Economics           Type: Elective course        Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese         Credits: 4                   Work Credits: --             Load: 60 hours / semester

Description
To add State's juridical order to the decision-making and inter-relations of economic agents (consumers,
companies, government).
Program
1. Civil Law, Penal Law, Commercial Law, Financial Law, Tax Law, Administrative Law, International Law,
    Environmental Law, Brazilian Antitrust Law
2. Brazilian Institutions: Ministries, Secretaries, National Monetary Council, Central Bank, financial institutions
3. Societies and Associations
4. Consumer: mechanisms of defense
5. Companies: workers, labor contract, suppliers
6. Companies and Capital: obtaining capital, credit bonds, foreigner capital, profit remitting
7. State's financial activity: public income and public expenses, budget, Brazilian fiscal system, federal fees,
    states and municipal districts, social contributions, labor charges
8. Industrial Property: brand marks and patents, registers, international contracts, transferring technology,
    franchising, softwares
9. Environment: councils of defense and protection
10. Foreigners judicial sentences, courts of justice, referee reports


EAE0542: Introduction to Sustainable Development
Program: Economics           Type: Elective course        Ideal for: 4 th year students Semester: Feb-Jul
Language: Portuguese         Credits: 4                   Work Credits: --             Load: 60 hours / semester

To present a development’s point of view which integrates the three fundamentals which are supposed to be
bound to its planning: economical efficiency, social equity and ecological prudence. To analyze the complex
interactions between Humanity and Biosphere. The basic concept emerged from Stockholm Conference in 1972
and its improved version from Rio Eco 92. To overcome old models concerning sustainable development.
Historical and theoretical revision of economical changes in the long term.


EAE0543: Human Resources Economy in the Organizations
Program: Economics           Type: Elective course        Ideal for: 3rd year students Semester: Jul-Dec
Language: Portuguese         Credits: 4                   Work Credits: --             Load: 60 hours / semester

Description
The course intends to teach the students how to use Economics to solve practical problems in the organizations’
human resources management area. This discipline uses Economic tools, with emphasis on Labor Economy,
relating with the Human Resources daily practice: recruitment and selection, motivation, performance evaluation,
promotion, compensation, etc. In this course, the students will be able to explore human resources management
by the Economics’ point of view.
Program
     1. Introduction.
     2. Human capital, training.
     3. Selection, recruitment and hiring.
     4. Evaluating and discovering the worker’s productivity.
     5. Benefits, complementary retirement and stockholding.
     6. Workmanship rotativity and disconnection policies.
     7. Competition for talents: politics related to external offers.
     8. Group work (team production).
     9. Tasks, authority and delegating (empowerment).
     10. Performance evaluation.



                                                        57
    11. Legal restrictions to Human Resources policies: regulation of the work market.


EAE0544: Input-Output Analysis
Program: Int. Relations     Type: Elective course        Ideal for: 4 th year students Semester: Jul-Dec
Language: Portuguese        Credits: 4                   Work Credits: --            Load: 60 hours / semester

Description
This course is dedicated to the input-output theory study basing on the general equilibrium theory. Focus on the
input-output models theory, as well as on how different practices can be a result of the use of these kinds of
models. The applications will be illustrated with examples from Brazil and other places’ economy.
Program
1. Introduction
2. Input-output theory
- Quick review of linear algebra.
- Leontif’s basic model.
- Industry-based technology X Output-based technology.
- Working with Brazilian input-output matrices.
- Regional models.
- Productive structure, inter-industrial bonds indexes, sectorial multipliers, key sectors, etc.
- Input-output models and the environment.
- Clusters and production complexes.
- Economics topography.
- Estimating input-output matrices.
     -    Additional topics and discussions of built models.


EAE0545: Economic Fundamentals for the International Trade
Program: Int. Relations     Type: Core course            Ideal for: 2nd year students Semester: Jul-Dec
Language: Portuguese        Credits: 4                   Work Credits: --            Load: 60 hours / semester

Description
This course considers the fundamental concepts of micro and macroeconomics applied to the reality of the
contemporary international trade. Along the course, the following topics will be developed: domestic and
international market structures, situations of imperfect competition and public policies intervention. In the
macroeconomics field, it approaches the economic floats in an open economy with different exchange rate
systems. It also includes the analysis elements of inter-temporal exchanges, technology changes, sustainable
growth and indebtedness.
Program
Competition Models and International Trade; Scale Economies and Imperfect Competition; Transnational
Companies and Monopolistic Competition; Foreign Economies and Technologies Diffusion; Dynamic Comparative
Advantages; Open Economy and Exchange Rate Systems; Balance of Payments; Financial Goods and Assets
Markets; Fiscal and Monetary Policies; Growth and Expectations; Inter-temporal Exchanges; Growth and
Productivity; Growth and Indebtedness.


EAE0546: Economy and International Trade
Program: Int. Relations     Type: Core course            Ideal for: 2nd year students Semester: Jul-Dec
Language: Portuguese        Credits: 4                   Work Credits: --            Load: 60 hours / semester

Description
It is a basic international economy course. The discipline will approach the evolution of the economy and
international trade theory and most important fundamentals, concepts and applications, planned for international
relations students.
Program




                                                       58
Introduction to Economy and International Trade; The Brazilian inclusion in the international trade; The basis of the
free trade principle; Neo-classic theories, extensions and application; Trade Policy; The impact of commercial
policies; Balance of Payment; Exchange rate and policy; Exchanges systems and markets; Economic integration;
Global economy; International negotiation; International trade and development; Competitive rates and exportation
performance.


EAE0547: Health Economics
Program: Economics           Type: Elective course         Ideal for: 3rd year students Semester: Jul-Dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
This discipline aims to discuss fundamental issues related to health systems, specially the Brazilian Unified Health
System, for example: supply, efficiency, financing and equity.
Program
    1. Foreknowledge of the Perfect Competition Model and the Estate’s role (supply, regulation, transfers).
    2. Health sector’s goods and services market.
    - Basic concepts: health, demand.
    - Health goods and services Demand determinants.
    - Health goods and services Supply.
    - Health Insurance.
    - Patents.
    3. Special Topics
    - Financing.
    - Compensation structures.
    - Equity.
    4. Comparing Health Systems.
    - Objectives, actors, models.
    - Some examples of health systems.
    - The Brazilian Unified Health System and the Complementary System (historical, legislation, diagnosis).


EAE0548: Applied Macroeconomics
Program: Economics           Type: Elective course         Ideal for: 3rd year students Semester: Feb-Jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
This discipline aims to introduce the distinction between developing and developed Economies, analyzing them in
short and long term.
Program
1. Economy structure: Economic institutions and organizations; Existence and dimension of future and
contingent markets; International insertion in goods, capital and technology.
2. Short-term macroeconomics: Cyclical Behavior and adjustment processes; Macroeconomic functions:
consumption and saving, investment, aggregate supply, currency demand; Labor Market; Public sector analysis;
Monetary and Financial Sector; Foreign Sector.
Long-term Macroeconomics: Growth accountancy; Savings and investments in the long term; Education and
technology; Long-term Public policies; Economic growth, income and wealth distribution; Institutions’ role in the
economic development.


EAE0549: Applied Economics: Special Topics
Program: Economics           Type: Elective course         Ideal for: 4th year students   Semester: Feb-Jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description



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This discipline aims to discuss special topics in the applied economics approach.
Program
Introduction; Monetary Policies; Fiscal Policies; Exchange Rate Policies; Industrial Policies; Social Policies:
Income, Education and Health.


EAE0551: Economics and Social Responsibility
Program: Economics           Type: Elective course         Ideal for: 4th year students   Semester: Feb-Jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
This discipline aims to use the economic theory as an approach tool to the corporate social responsibility themes.
Program
Profit maximization and stakeholders’ interests optimization; Information and conscious consumption; Social costs
privatization: the environment defense; Social responsibility and the workers: regulation and protectionism; Social
responsibility, international trade and protectionism; Corporate social responsibility and development.


EAE0651: Advanced International Economics
Program: Int. Relations      Type: Elective                Ideal for: 4th year students   Semester: Jul-Dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
To provide the student pragmatic information and revision of the empirical evidences on the pure theories of the
international trade, the presence of increasing returns and imperfect competition, of the theories on customs
unions and economic integration. It follows an analysis on the relations between trade and economic growth, with
special attention to the problem of monetary and balance sheet of recent payments crisis.
Program
Empirical tests of Neoclassic and Classic Theories of International Trade; Alternative theories for the international
trade and its empirical tests; Increasing returns and competition; Monopolist Competition and Imperfect
Competition; Theories and evidences; Trade policy, customs unions and economic integration; Trade and growth;
Dynamics of the north-south trade; P&D evidence, trade and growth; Trade, technology and salaries; Monetary
and balance sheet crisis of payments in the emergent markets.


IEE0001: Energy Economics
Program: Economics           Type: Elective course         Ideal for:3rd year students Semester: Jul-Dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
This discipline aims to present to the student the major non-economic variables to be considered, as well as a
wide economic view in the energetic issue. The discipline combines technical, socio-cultural, politic and
institutional knowledge, emphasizing the learning of the economic analysis use as a method to describe and
understand the energetic matters.
Program
The main topics to be developed in this discipline are: Introduction to energy; Non-economic energy dimensions;
Energy, development and economic growth; Energy and macroeconomics macroeconomic variables; Energy
markets; Energy supply and demand curve; Market structures and failures; Investment.


MAC0113: Introduction to Computing for Human Sciences
Program: Business            Type: Core course             Ideal for: 1st year students   Semester: Feb-Jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester




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Description
Introduction to computing and application to business administration computer-based problem-solving.
Program
1. Algorithms
2. Fundamentals of computing: basic units, storage, software
3. Algorithmic languages
4. Program design
Software: word processors, electronic spreadsheets, file managers, data base managers, operating systems,
personal computers.


MAE0116: Fundamentals of Statistics
Program: Business            Type: Core course             Ideal for: 1st year students   Semester: Feb-Jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Fundamentals of statistics and methodology.
Program
1. Sampling                                                   5. Analysis of variance
2. Binomial and normal distribution                           6. Chi-square distribution
3. Inference, estimation, testing of hypotheses               7. Non-parametric testing
4. T and F distributions


MAE0229: Introduction to Probability and Statistics II
Program: Economics           Type: Core course             Ideal for: 2nd year students Semester: Jul-Dec
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Fundamentals of statistic inference and regression analysis.
Program
Estimation; Hypothesis testing; x2 , t student, F de Snedecor distributions; Variance analysis; Regression analysis.


MAE0219: Introduction to Probability and Statistics I
Program: Economics           Type: Core course             Ideal for: 2nd year students Semester: Feb-Jul
Language: Portuguese         Credits: 4                    Work Credits: --               Load: 60 hours / semester

Description
Fundamentals of probability and statistics.
Program
1. Frequency distributions
2. Asymmetry, variability, descriptive measures
3. Sampling, conditional probability, independence
4. Random variables
5. Binomial, hypergeometric, Poisson, normal, and exponential distributions
6. Binomial and normal
7. Bidimensional random variables, distributions, and correlation


MAT0103: Complements of Mathematics for Accountancy and Management
Program: Business            Type: Core course             Ideal for: 1st year students   Semester: Feb-Jul




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Language: Portuguese         Credits: 4                    Work Credits: --           Load: 60 hours / semester

Description
Presentation and practice of derivatives and integrals. Application to accounting.
Program
1. Natural numbers, integers, logarithms
2. Polynomial, logarithm, exponential, rational functions
3. Applications to revenue, cost, profit, break-even point
4. Limit and derivatives
5. Marginal analysis
6. Derivatives analysis
7. L’Hospital’s rule
8. Indefinite integration, integration techniques
9. Definite integral, calculus of areas
10. Applications


MAT0146: Differential and Integral Calculus for Economics I
Program: Economics           Type: Core course             Ideal for: 1st year students Semester: Feb-Jul
Language: Portuguese         Credits: 6                    Work Credits: --           Load: 90 hours / semester

Description
A course designed to strengthen background skills of mathematics. It will cover manipulations with one-variable
functions, limits, derivatives and integrals.
Program
1. Real numbers
2. Trigonometric, exponential, and logarithmic functions
3. Limits and continuity
4. Derivatives
5. Series
6. Mean value theorem
7. Taylor’s formula
8. Application of derivatives
9. Maximum and minimum values
10. Graphs
11. Improper integrals
12. Integration techniques
13. Differential equations


MAT0147: Differential and Integral Calculus for Economics II
Program: Economics           Type: Core course             Ideal for: 1st year students Semester: Jul-Dec
Language: Portuguese         Credits: 6                    Work Credits: --           Load: 90 hours / semester

Description
This subject aims to enhance students’ skills in calculus. Study of integrals, R2 and R3 curves, two-variable
functions, functions of several variables, and applications.
Program
1. Integrals and applications
2. Improper integrals
3. Curves in R2 and R3
4. Parametrics
5. Curve length
6. Sets
7. Functions of several variables: limits, continuity, differentiability



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8. Gradient
9. Mean value theorem
10. Derivatives. Schwarz’s theorem
11. Taylor’s formula
12. Maximum and minimum values


PST0294: Introduction to Psychology
Program: Business             Type: Core course              Ideal for: 1st year students   Semester: Feb-Jul
Language: Portuguese          Credits: 2                     Work Credits: --               Load: 30 hours / semester

Description
Study of fundamental psychological issues related and applied to business administration. Individual investigation
in work situations and relationships between psychosocial processes and work processes.
Program
1. Fundamentals of psychology: object, work field, methods, human behavior, and physical, vital, and symbolic
    orders
2. Social psychology
3. Psychological processes: perception, thought, motivation, personality, attitude
4. Labor psychology: concept of work, handicraft, Indian labour, industry, third sector
5. The worker, life, labor, work force
6. Work roots, human performance, team work
7. Human work performance evaluation
8. Human behavior and management
9. Labor alienation and humanization


PST0391: Human Behavior and Leadership
Program: Accountancy          Type: Core course              Ideal for: 2nd year students Semester: Feb-Jul
Language: Portuguese          Credits: 4                     Work Credits: --               Load: 60 hours / semester

Description
Study of the social condition of the human being and its implications in laborand group activities. Leadership.
Management regarded as group articulation. Management influence on groups.
Program
1. Human behavior.
2. Social condition of human life: subjectivity, intersubjectivity, political life, citizenship, power, social psychology
   and participation, labor.
3. Group: concept, group emergent, intersubjective reality, interpersonal influence, group process and dynamics.
4. Leadership: development of concept, modalities, theory.
Leadership and management: group process articulation, management as leadership practice, development of
management leadership, obstacles.




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