SUMMARY DESCRIPTION OF CURRICULAR UNIT Deepening the notions of company law. Study contributory code ..
OBJECTIVES AND EXPECTED LEARNING OUTCOMES A) Seizure of listed forms of company in operation since its incorporation. B) Understanding of organizational forms of commercial companies and the monitoring of such companies. C) Identification of some forms of corporate restructuring. D) Understanding the basics of the Contributory Code.
SKILLS TO BE DEVELOPED Ability to create commercial companies. Ability to critically appraise articles of association. Perception of power relations within societies and its reflection on the organization and operation thereof. Ability to meet its obligations under the supervision of the companies. Ability to participate in key moments of certain corporate reorganizations. Ability to deal with the solutions of the Contributory Code. Ability to bind the powers referred to above, acquired in other courses, including those related to accounting.
Programme
Commercial companies. Changes to the share capital. Capital increase. capital reduction. Repayment and remission of the capital. Share capital. Representation of the capital. Functions of the capital. additional benefits fringe benefits supplies shareholdings. Transmission of shares. own shares and shares. Organization and functioning of commercial companies. organizational structure. General meeting. Bodies of Management and Supervision Accountability and application of results The duty to report financial statements Appraisal and publication of annual accounts Other types of reports: one report / IES / Environmental Report Application of previous earnings Retention Results reservations Distribution of profits and dividends Advances on account of profits and interim dividends Dividends unclaimed Fate of previous losses Rights of shareholders, in particular the right to information Transformation, merger and demerger of commercial companies. Dissolution of commercial companies. Contributory code Scope of application Workers for others Self-Employed social system of voluntary insurance Failure to pay tax obligation Misdemeanor regime
Demonstration of the syllabus coherence with the curricular unit's learning objectives
Main literature
Neves, João Carvalho;Análise e relato financeiro, Texto , 2014
Cunha, Paulo Olavo;Direito das Sociedades Comerciais, Almedina, 2012
Supplementary Bibliography
Antunes, Engrácia;Direito das Sociedades, Almedina, 2015
Literature Notes
Obrigatória a consulta da seguinte legislação:
Código das Sociedades Comerciais Código Contributivo
Learning Methods
Expository method complemented by discussion papers to be present in the contact hours and appreciation of practical cases, immediately extracted from jurisprudence
Assessment Components
Avaliação distribuída com exame final
Assessment Components
Description
Type
Time (hours)
Conclusion Date
Attendance (estimated)
Lessons
45
Teste/Exame
1,5
Teste/Exame
1,5
Teste/Exame
6
Participação Presencial
12
Study
94
Total:
160
Continuous Assessment
- Two written tests: (40% + 40%)
- A written group work: (20%)
- Examination of the merits of the content
- Assessment of presentation and defense
Under the terms of the Bachelor's Regulation:
1. The students' attendance in classes will be recorded and, if the number of absences per student exceeds 30% of the total number of lessons scheduled for each course unit, the student will be automatically transferred to the final evaluation (regular season).
2. In the written tests and other assessment elements mentioned in paragraph 2 of Art. 39 it is necessary to obtain a minimum grade of 7.5 (seven point five) points.
3. If the student misses a test or receives a grade lower than 7.5 points in the tests or in another assessment element mentioned in the previous number, the student will be automatically transferred to the final evaluation (regular season).
4. If the student misses or obtains less than 7.5 in the second written test, held in the same date of the final exam in the regular season, they may apply for further evaluation in the Appeal season.
Final Exam
Written exam lasting two hours. Final exam - 100%. And under the terms of Art. 41 of the Bachelor's Regulation
Demonstration of the coherence between the teaching methodologies and the learning outcomes
Being the Introductory Curricular Unit and aiming to familiarize students with the basic legislation of the sector in which they will enter professionally (acquiring and operating basic concepts of Law and knowing the most important legal regimes) makes the expository method together with the resolution of practical cases that simulate the application of the norms studied.