Financial and ESG Reporting (1 º Sem 2020/2021)

These are the final grades (including all the assessment items). The exam consultation was already performed on the 26th January at 11am. Further details on the final work grades and on the appeal exam next Tuesday will be uploaded in Aquila during this weekend.
A pauta pode ser consultada aqui

Dear students,

As you were informed by ISEG's President, repeat phase exams cannot be presential due to the lockdown. For this reason, each teacher will have to decide if these exams are going to be performed online in the previously arranged schedule or if these exams are going to be postponed for a different scheduled, awaiting the possibility of performing them in person. The distance assessment format will only be possible if the reliability of the process is guaranteed.

On my part, I have decided that I am launching the repeat exam online, in order to assure that we adhere to the schedule and also that every student has a second chance to be successful with no further delays and uncertainty. Of course, this will mean some additional rules to guarantee the credibility and reliability of the process as well as the possibility of an oral test, whenever it proves necessary. That is, any student who is evaluated remotely may be subjected to an oral exam, which may prove to be decisive for the final classification.

Furthermore, it will not be possible to perform any grade improvements in this phase, meaning that only students not approved in the first season (final grades below 10 points) will be allowed to perform the exam on the 2^nd February. I will get back to these students to communicate on more specific rules.

Best regards and take care!

Rita Fuentes Henriques

Hello again,

I have uploaded a document with the exam and its resolution (please see the file “Exam resolution” in the folder “Final exam”). Note that:

• The topics presented for the questions in Part 3 do not intend to be fully comprehensive, but only some key topics. Further development was expected and valued.
• In the balance sheet presented in the appendix, where it is written “Accrued expenses” you should read “Pre-paid expenses”. This does affect the computation of WCR (question 9) and the invested capital (necessary for questions 11, 13 and 14). However, none of the students suffered any discount on these questions because of this error, and all computations were considered correct if consistent with the WRC computed in question 9.

Kind regards,

Rita Fuentes Henriques

The exam and solutions for each question will be uploaded in Aquila later today, so you can better understand your grades. There are strict evaluation criteria that were applied to each question across all students, so it will not be possible to adjust the points of one or more questions for individual reasons, even if they are a few tenths. Thus, except for some lapses, such as the sum of quotations, the values ​​assigned will not change.

To clarify any doubts, you can send me a message (through Teams or mail) and I will give you written feedback. If you still have doubts, you have the right to consult your exams. For that reason, it is possible to schedule an individual session on Teams on the 27th January, 2021, starting at 10am. However, the conditions to show the test individually and online are very time consuming, so I appeal to you to use this consultation only if, in fact, you are unable to understand your quotation compared to what you have done in the exam. The consultation of evidence will not serve to clarify doubts about the course contents. The attendance to each student, for reasons of logistical organization, cannot exceed 10 minutes.

If you wish to schedule an individual session, prior registration for the session is mandatory, sending me an email (ritafuentes@iseg.ulisboa.pt), pointing which questions you intend to review. The deadline for registering ends on the 26^th January, 2021 at 11pm. Enrolled students will receive a confirmation message. The attendance, on the day of the session, will be by registration order of the enrolled students. Enrolled students must have their MS Teams on from the start of the session and will be called individually.

I have disclosed your grades for the final written exam (check the document “Final Exam Grades - Part 1, 2 & 3” in the folder “Final exam”). I included detailed information about the points you have obtained in each part. I remind you that Part 1 was worth 8 points (1point for each question, discounting 0,25 for each incorrect answer); Part 2 was worth 9 points and Part 3 was worth 3 points. Just to give you the big picture, the average grade in the final exam was 12 points, considering all the students that have performed the exam regardless of the grade, and 13.5 points, considering only the students with positive grade (equal or above 10 points).

As you all know, these are not your final grades. I am still going to compare these grades with each of the grades from the continuous assessment (quizzes and final work). If any of the scores from the continuous assessment is higher than the exam score, it will be weighted according to previously arranged weights (15% for quiz 1, 15% for quiz 2 and 30% for final work).

The grades for the final work, as well as the final grades will be published in Aquila until Saturday at 9 am, meeting the mandatory deadline of 72 hours before the next exam. Final notes will be equal or above the ones now being disclosed, since we have arranged that both the grades from quizzes and from final work only can benefit your final grade.

Dear Students,

I hope you are all safe and sound.

I am about to publish 3 announcements, regarding some topics for your information:

1^st topic – Final written exam grades (already published)

2^nd topic – Exam consultation (already published)

3^rd topic – Appeal (re-seat or repeat) exam (to be published tomorrow, after ISEG's decisions on this season)

Hello everyone,

Regarding the final exam scheduled for tomorrow at 3pm:

• the exam will take place in rooms "Novo Banco" and "Salão Nobre", both at QUELHAS building. We will meet at "Salão Nobre" where I will assign you for each room.
• the layout will include 8 multiple choice questions + 6 open practical questions (with computations and explanation/comment) + 2 open theoretical questions.
• you should bring a calculator, pen/pencil and ID card. No need to bring the formula sheet or any blank sheets as I am going to deliver the formula sheet attached to the exam and you will have enough space to write down your answers directly on the exam.
• you will have 1h15m to complete your exam;
• consultation of any course materials (besides the formula sheet) will not be allowed.

See you all tomorrow!

Rita Fuentes Henriques

Dear students,

Again, I have uploaded the solution for the multiple-choice questions included in your quizzes, since some of them appeared blank (please check the new file in the folder "Quizzes"). I have also uploaded the solution for exercise 5 with some extra clarifications and some adjustments (at the end of the exercise). The main idea is the same: improvement in the operational efficiency may lead to better profitability and to higher economic value added. 

See you all tomorrow - 3 pm at Salão Nobre.

Have a nice rest!