Ana Maria Dias Simões da Costa Ferreira
217650489 (Ext. 220533)
Office D5.03
Post Box 265
Teaching Activities
Teaching Year Semester Course Name Degree(s) Coordinator
2024/2025 Management Performance Analysis Bachelor Degree in Data Science (PL); Bachelor Degree in Data Science; Yes
2024/2025 Management Control Systems Design Master Degree in Computer Science and Business Management; Yes
2024/2025 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2023/2024 Management Control Post Graduation Program in Health Services Management; Post Graduation Program in Management for Healthcare Professionals; Yes
2023/2024 Management Performance Analysis Bachelor Degree in Data Science (PL); Bachelor Degree in Data Science; Yes
2023/2024 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2023/2024 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2023/2024 Financial Performance and Responsibility Post Graduation Program in Finance; Post Graduation Program in Management Control and Strategy Execution; Yes
2023/2024 Management Control Systems Design Master Degree in Computer Science and Business Management; Yes
2023/2024 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2023/2024 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2023/2024 Advanced Management Accounting Master Degree in Accounting; Yes
2022/2023 Management Control Post Graduation Program in Health Services Management; Post Graduation Program in Management for Healthcare Professionals; Yes
2022/2023 Management Performance Analysis Bachelor Degree in Data Science (PL); Bachelor Degree in Data Science; Yes
2022/2023 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2022/2023 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2022/2023 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2022/2023 Management Control Systems Design Master Degree in Computer Science and Business Management; Yes
2022/2023 Applied Management Control Systems -- Yes
2022/2023 Management Control for Executives Master Degree in Applied Management; Master Degree in Applied Management in Healthcare; Yes
2022/2023 Management Control for Executives Master Degree in Applied Management; Master Degree in Applied Management in Healthcare; Yes
2022/2023 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2022/2023 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2022/2023 Advanced Management Accounting Master Degree in Accounting; Yes
2022/2023 Financial Performance and Responsibility Post Graduation Program in Finance; Post Graduation Program in Management Control and Strategy Execution; Yes
2021/2022 Management Performance Analysis Bachelor Degree in Data Science (PL); Bachelor Degree in Data Science; Yes
2021/2022 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2021/2022 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2021/2022 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2021/2022 Management Control Systems Design Master Degree in Computer Science and Business Management; Yes
2021/2022 Applied Management Control Systems -- Yes
2021/2022 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2021/2022 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2021/2022 Advanced Management Accounting Master Degree in Accounting; Yes
2021/2022 Financial Performance and Responsibility Post Graduation Program in Finance; Post Graduation Program in Management Control and Strategy Execution; Yes
2020/2021 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2020/2021 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2020/2021 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2020/2021 Management Control Systems Design Master Degree in Computer Science and Business Management; Yes
2020/2021 Controlo E Avaliação Da Performance Da Gestão Other programme in Applied Online Post Garduate in Corporate Finance; Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2020/2021 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2020/2021 Advanced Management Accounting Master Degree in Accounting; Yes
2020/2021 Financial Performance and Responsibility Post Graduation Program in Finance; Post Graduation Program in Management Control and Strategy Execution; Yes
2019/2020 Management Control Systems Design Master Degree in Computer Science and Business Management; Yes
2019/2020 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2019/2020 Advanced Management Accounting Master Degree in Accounting; Yes
2019/2020 Management Control Bachelor Degree in Computer Science and Business Management (PL); Bachelor Degree in Computer Science and Business Management; Bachelor Degree in Marketing; Yes
2019/2020 Financial Accounting I Bachelor Degree in Economics; Bachelor Degree in Industrial Management and Logistics; Bachelor Degree in Finance and Accounting; Bachelor Degree in Industrial Management and Engineering; Bachelor Degree in Human Resources Management; Bachelor Degree in Marketing Management; Bachelor Degree in Management; No
2019/2020 Financial Performance and Responsibility Post Graduation Program in Finance; Post Graduation Program in Management Control and Strategy Execution; Yes
Supervisions
Ph.D. Thesis (4)
Ongoing (1)
Student Name Title/Topic Language Status Institution Initial Year
Ricardo Manuel dos Santos Lopes Performance Management Systems as Performance Enhancers in Public High Schools: A Portuguese Case Study English Developing ISCTE-IUL --
Concluded (3)
Student Name Title/Topic Language Institution Initial Year Concluding Year
Ricardo Almeida Nogueira Pinto Does innovation spur integrated reporting? English ISCTE-IUL 2016 2023
Mónica Ferreira Controller profile and strategic choices: a qualitative analysis Portuguese Universidade Federal de Uberlândia 2020 2021
Rúben Alexandre da Silva Barros Essays on the Role Management Control Systems in Innovation ISCTE-IUL 2015 2018
M.Sc. Dissertations (15)
Ongoing (3)
Student Name Title/Topic Language Status Institution Initial Year
Ana Carolina de Jesus Caldeireiro Conception of a Balanced Scorecard as a performance evaluation tool for an SME in the sector that sells a large amount of construction materials Developing ISCTE-IUL 2023
Pedro Miguel Silva Sousa Design of a Balanced Scorecard for a logistics operator in the pharmaceutical logistics sector Developing ISCTE-IUL 2022
Daniela Sofia Letras Cruz CONCEPTION OF A BALANCED SCORECARD: CASE STUDY IN AORGANIZATION OF THE ELECTRIC SECTOR Developing ISCTE-IUL 2022
Concluded (12)
Student Name Title/Topic Language Institution Initial Year Concluding Year
Tomé Roque Afonso The impact of COVID-19 in Management Control: a systematic analysis of literature Portuguese ISCTE-IUL 2023 2023
João Pedro Batista Ourives Study of the Impact of the Implementation of Electronic Invoicing, in the relationship between the Private Sector and Public Administration Portuguese ISCTE-IUL 2021 2022
Gonçalo Batista Ribeiro Grant Thornton Portugal Performance Assessment Model - Building a Balanced Scorecard Portuguese ISCTE-IUL 2020 2022
Manuel de Carvalho Capela Claire Joster Portugal Performance Evaluation - Building a Balanced Scorecard Portuguese ISCTE-IUL 2020 2022
Catarina de Mendonça Vieira The role of Accounting and Consulting Outsourcing companies in the implementation of accounting and management control practices in their client companies Portuguese ISCTE-IUL 2020 2021
João Eduardo Simão Nascimento Conceptualization of a Balanced Scorecard for Portuguese Biofuel Companies in Wood Pellets Production Portuguese ISCTE-IUL 2019 2021
João Pedro Correia Cacheira The use of Management Control Systems and the ability to Innovate on the portuguese Footwear Industry Portuguese ISCTE-IUL 2018 2019
Eduardo Manuel Novo Damásio The use of Alternative Performance Measures and the application of ESMA Guidelines on Alternative Performance Measures by the PSI20 Index. English ISCTE-IUL 2018 2018
Viviana da Silva Gonçalves Performance Measures used for Marketing Investment Management in portuguese companies Portuguese ISCTE-IUL 2017 2018
Beatriz Soares Mendes Balanced Scorecard: Uma revisão de estudos empíricos e teóricos entre 1997 e 2016 English ISCTE-IUL 2016 2017
Francisco Vaz Pato Teixeira Pinto Balanced Scorecard para monitorização da estratégia num centro de serviços partilhados. - Design research. Portuguese ISCTE-IUL 2013 2015
Hugo Filipe Rodrigues Afonso ISCTE-IUL 2010 2011
M.Sc. Final Projects (81)
Ongoing (3)
Student Name Title/Topic Language Status Institution Initial Year
Sandra Margarida Nogueira Courelas Pires The application of the Balanced Scorecard to Jungheinrich Portugal Portuguese Delivered ISCTE-IUL 2021
Olívia Regina Almeida Fernandes Bento Designing a Balanced Scorecard for a Higher Education Institution Developing ISCTE-IUL 2023
Paulina Kibadica Donga Nsingi Management Control Systems in Company Performance: Case Study Developing ISCTE-IUL 2022
Concluded (78)
Student Name Title/Topic Language Institution Initial Year Concluding Year
Patricia Alexandra Duarte e Sousa Application of the Balanced Scorecard in a company in the logistics sector Portuguese ISCTE-IUL 2023 2024
Gonçalo José Coutinho Solposto Mestre Designing a Balanced Scorecard for a company in the agro-food sector. Portuguese ISCTE-IUL 2023 2023
Margarida Paizinho Santos Development of a Balanced Scorecard in a Nonprofit Organization - A case Study at the CASA Association Portuguese ISCTE-IUL 2022 2023
Regina Maria Vinagre Simões Comparative study of management control practices in 3 companies in the Construction sector: Key learning points for implementing a management control system in the sector Portuguese ISCTE-IUL 2021 2023
Ana Sofia da Silva Martins Designing a Balanced Scorecard for a Portuguese SME in the road freight transport sector Portuguese ISCTE-IUL 2021 2023
Inês Cordeiro Caldeira Designing a Balanced Scorecard for a company undergoing restructuring - Case Study on GeoLoc Portuguese ISCTE-IUL 2021 2022
Patrícia Alexandra Martins Guerreiro The conception of a Balanced Scorecard for a company in the Information Systems sector Portuguese ISCTE-IUL 2021 2022
Inês Sofia Festas André Conceptualização de um Sistema de Avaliação de Performance da Gestão ? Aplicação numa Empresa Vitivinícola Portuguese ISCTE-IUL 2020 2022
Inês Pinto Vieira Designing an ABC System for Naz Gelatarias Portuguese ISCTE-IUL 2020 2021
Ana Rita Lopes Building a Balanced Scorecard for an Small and Medium sized EnterpriseIntervention at By-Lodi Portuguese ISCTE-IUL 2020 2021
Catarina Pereira Vitorino The Balanced Scorecard in the Social Economy Sector - Conception Project at Aproximar, Cooperativa de Solidariedade Social Portuguese ISCTE-IUL 2020 2021
Joana Patrícia Morais de Matos Balanced Scorecard Development for a Small and Medium-sized Enterprise Portuguese ISCTE-IUL 2019 2021
Carina Isabel Veia Pádua Evaluation of Management Performance - A Tableau Bord Application on a Financial Sector Company Portuguese ISCTE-IUL 2019 2019
Sandra Cristina Moreira da Silva Design of a Management Control and Performance Evaluation System for the Finance area of a Leasing Organization. Case Study: Leasing Solutions Portuguese ISCTE-IUL 2019 2019
Ana Catarina Miranda Caleira Salgado Implementing the Daily Kaizen Model and Lean tools to the monthly accounting closure process - Case Study in a Portuguese Pulp Company Portuguese ISCTE-IUL 2018 2019
Ricardo Manuel dos Santos Lopes Development of a Balanced Scorecard for a Non-Profit Entity - Case Study in Colegio Planalto Portuguese ISCTE-IUL 2018 2019
Tiago Miguel Ferreira Medina Definition of a Management Control and Reporting Model for the Faculty of Economics and Management of the University of Azores Portuguese ISCTE-IUL 2019 2019
Gonçalo Catarino Antunes de Perez Monteiro Conceptual model of a Balanced Scorecard: A Case Study at Riberalves Portuguese ISCTE-IUL 2019 2019
Rui Loureiro Abrantes The conception of a Balanced Scorecard in a municipal company: GEBALIS Portuguese ISCTE-IUL 2018 2019
Carla Isabel Baptista Alves Operational Risk Management and Improvement of the Payments Process of Payshop Agents Portugal, S.A. Portuguese ISCTE-IUL 2017 2018
André Filipe de Oliveira Ferreira Business Plan - Motorhome Rental Portuguese ISCTE-IUL 2017 2018
Ana Filipa Eusébio Rodrigues Design of a Balanced Scorecard for a IPSS - Study case in Centro Paroquial de Almada Portuguese ISCTE-IUL 2017 2018
Tiago Rafael Amaro Cardoso Balanced Scorecard - Application to the Financial Area of a Shared Services Center Portuguese ISCTE-IUL 2017 2018
Maria Carlota Carvalho da Costa de Sousa de Macedo Conception of a Balanced Scorecard in Nuvifruits Portuguese ISCTE-IUL 2017 2018
Ana Cláudia Nabiça Rosado Conceção de um Balanced Scorecard - Estudo de Caso numa PME da Indústria da Refrigeração Portuguese ISCTE-IUL 2016 2018
Sandra Cristina Estêvão Madeira Impacto do Working Capital na Avaliação de Desempenho da Empresa na Indústria Farmacêutica Portuguese ISCTE-IUL 2016 2017
Bruno João Oca Cheléu Simões Vieira Conceptualização de um Balanced Scorecard para uma PME do Setor dos Moldes English ISCTE-IUL 2016 2017
Raquel Susana Estorrica Códices Conceção de um Sistema de Avaliação de Performance para uma IPSS - Estudo de Caso na Unitate Portuguese ISCTE-IUL 2016 2017
Liliana Andreia Nunes Mateus O Controlo de Gestão no Departamento de Recursos Humanos da RTP: Conceção de um balanced scorecard Portuguese ISCTE-IUL 2015 2016
João Maria da Cruz Diniz Concepção de um Sistema de Custeio numa Empresa da Indústria Têxtil Portuguese ISCTE-IUL 2015 2016
Filipe Emanuel de Miguel Libório Conceção de um Balanced Scorecard para o Corpo Nacional de Escutas | Escutismo Católico Portugues Portuguese ISCTE-IUL 2015 2016
Eduardo Polido Paralta Simões Concetualização de um Balanced Scorecard para o Segmento das Rolhas das Empresas Portuguesas do Setor da Cortiça Portuguese ISCTE-IUL 2014 2015
Marta Alexandra Mendes Soares Ferreira Metodologia Lean Aplicada ao Processo Detalhado de Revisão Orçamental Portuguese ISCTE-IUL 2014 2015
Paula Alexandra Amaral Filipe Análise do Sistema de Apuramento de Custos de um Banco Central Portuguese ISCTE-IUL 2013 2015
Vanessa Viana Moreira Boas Práticas de Controlo de Gestão Aplicadas ao Grupo Familiar AB Portuguese ISCTE-IUL 2014 2015
Ana Catarina Cerdeira da Costa Análise dos Resultados de um Sistema de Custeio Tradicional Versus Custeio Baseado nas Atividades na SIBS Portuguese ISCTE-IUL 2014 2015
Diogo Pinto Mateus Análise do Sistema de Controlo de Gestão de Obras do Grupo Somague Portuguese ISCTE-IUL 2014 2015
Sandra Cristina Sousa e Silva A Implementação de um Balanced Scorecard para a Monitorização da Estratégia Portuguese ISCTE-IUL 2014 2015
Mafalda Maria de Capelo Osório Saraiva Estudo de Caso sobre a Aplicação do Balanced Scorecard numa Empresa do Setor Público de Transportes Portuguese ISCTE-IUL 2014 2015
Roberta Santos da Silva Ferramenta de Planeamento, Reporting e Controlo de Gestão numa Empresa da Indústria Farmacêutica Portuguese ISCTE-IUL 2013 2014
Luís Alberto Coutinho Rodrigues Avaliação da Performance Empresarial Conceção de um Sistema Integrado de Gestão Portuguese ISCTE-IUL 2013 2014
Carlos Manuel Muchenga dos Remédios Estudo da Criação de Valor por Cliente - Fortalecer as Métricas de Avaliação do Negócio Portuguese ISCTE-IUL 2013 2014
Sónia Patrícia Cabral Garcia Conceção do um Balanced Scorecard para uma PME Portuguese ISCTE-IUL 2013 2014
Rúben Alexandre da Silva Barros Conceção de um Modelo TD ABC: Um estudo de caso numa empresa da indústria de alimentos congelados Portuguese ISCTE-IUL 2013 2014
Lígia Raquel Neto Albernaz O Orçamento e as suas Finalidades: Estudo de caso na Sonae Sierra Portuguese ISCTE-IUL 2013 2014
António Maria Parreira do Amaral Silva Pereira Conceptualização de um Balanced Scorecard - Estudo de caso nos Hotéis Dom Pedro Portuguese ISCTE-IUL 2013 2014
Rita Sequeira de Sousa Lóia Desenvolvimento de um Balanced Scorecard para uma Pequena e Média Empresa Portuguese ISCTE-IUL 2012 2013
Tiago António Romano Gonçalves Elaboração de um Balanced Scorecard para Start-Ups Portuguese ISCTE-IUL 2012 2013
Liliana Sofia Reis Jacinto Coelho A Importância do Processo e Controlo Orçamental para o Alcance da Estratégia, numa Empresa TI. Portuguese ISCTE-IUL 2012 2013
António José Ramos Martins Análise da Performance Financeira - O efeito do custeio baseado nas atividades numa pequena e média empresa. Portuguese ISCTE-IUL 2012 2013
Gustavo Freitas Marques dos Santos Activity-Based Costing Application in Transnational Responsability Center English ISCTE-IUL 2012 2013
Ana Maria Oliveira Nunes Diagnóstico e Proposta de Desenvolvimento do Balanced Scorecard na EDP Soluções Comerciais Portuguese ISCTE-IUL 2012 2013
Iola Marlene Trindade Viana Poças da Cunha Balanced Scorecard... uma Proposta para um Banco em Angola Portuguese ISCTE-IUL 2012 2013
Francisco Tiago Pós de Mina e Cosme Aplicação do Sustainble Balance Scorecard numa Unidade de Negócio Portuguese ISCTE-IUL 2012 2013
Renata de Oliveira Gomes Análise da Implementação do Balanced Scorecard numa Empresa Portuguesa de Sistemas de Informação Portuguese ISCTE-IUL 2011 2013
Ana Maria da Costa Santana Gestão Estratégica, o Pilar para o Sucesso: Um estudo de caso num centro de serviços partilhado Portuguese ISCTE-IUL 2012 2013
Natalia Yanitska da Silva A Aplicação dos Sistemas de Custeio TDABC e ABC - Estudo de caso numa empresa da indústria gráfica Portuguese ISCTE-IUL 2012 2013
Marta Sofia Cunha Lopes Sleep & Study English ISCTE-IUL 2012 2013
Mónica Carla Reis Pereira de Almeida Modelo de Custeio e de Análise de Rentabilidade para uma Empresa do Sector de Calçado Portuguese ISCTE-IUL 2011 2013
Maria Carolina Sarmento Fernandes Plano de Negócios: GLAMPDREAM Portuguese ISCTE-IUL 2011 2012
Nuno Alexandre de Jesus Cardoso Videira Proposta de melhoria do sistema de controlo de gestão para uma empresa do sector da construção Portuguese ISCTE-IUL 2011 2012
Ricardo Filipe Pereira Plano de Negócios - Clínica Odontopediatrica Dentalfixe Portuguese ISCTE-IUL 2011 2012
Elizabete Maria Menezes Alves da Silva Melhoria do Sistema de Controlo de Gestão da Empresa Projecto Detalhe Portuguese ISCTE-IUL 2012 2012
Joel Carlos Coelho da Silva Aplicação do Balanced Scorecard a uma Instituição Financeira Portuguese ISCTE-IUL 2011 2012
João Miguel Santos Lee Ferreira Balance Scorecard na Avaliação de Desempenho Portuguese ISCTE-IUL 2011 2012
Filipe Manuel Fernandes Rodrigues Conjuntura do Sector da Construção Civil e Obras Publicas e Proposta de Reajustamento Estratégico para a Empresa Tecnovia SA Portuguese ISCTE-IUL 2011 2012
Olga Maria da Silva Pinto Avaliação da Performance da Gestão - Concepção do Balanced ScoreCard para uma unidade farmacêutica Portuguese ISCTE-IUL 2011 2012
Rita Marta de Sousa Rosado Construção de um Balanced Scorecard nas Organizações sem Fins Lucrativos Portuguese ISCTE-IUL 2011 2012
Nuno Miguel Malhão Antunes Proposta de Aplicação do Balanced Scorecard ao Terceiro Sector - Estudo de caso do Conselho Português para os Refugiados Portuguese ISCTE-IUL 2011 2012
Filipa Sofia Próspero de Oliveira Soares O Impacto da Implementação de um ERP na Qualidade da Informação de Gestão: O caso da Empark Portugal Portuguese ISCTE-IUL 2011 2012
Paulo Jorge de Oliveira Pereira ISCTE-IUL 2010 2011
Suzana Margarida da Costa Campos Barata Aplicação do Balanced Scorecard na Avaliação da Performance - Estudo de caso desenvolvido numa empresa de aluguer operacional de viaturas Portuguese ISCTE-IUL 2009 2011
Rui Alexandre Paixão Soares Plano de Negócios oara o Produto LDT - Large Distribution Transformer. ISCTE-IUL 2010 2011
Orlando Jacinto Fernandes Camacho O Balanced Scorecard como Instrumento de Gestão e de Comunicação da Estratégia das Oficinas de S. José - Associação Educativa. Portuguese ISCTE-IUL 2008 2010
Maria Cristina Pimenta dos Santos Loja de Figueiredo Uso do Balanced Scorecard Para a Avaliação de Desempenho. Portuguese ISCTE-IUL 2008 2010
Nuno Miguel Machado da Fonseca Análise da Performance Financeira por Segmentos para a Nova era da Indústria de Televisão. Portuguese ISCTE-IUL 2008 2010
Nuno Miguel Louro Rodrigues Martins dos Santos Ferramentas e Controlo de Gestão - Um factor de competitividade. Portuguese ISCTE-IUL 2008 2010
Tiago João Pereira Cachulo da Trindade Modelo Organizacional na Caixa Agrícola do Litoral Centro. Portuguese ISCTE-IUL 2008 2009