doc. Ing. Miloslav Janhuba, CSc., e-mail: email@example.com
Department of Financial Accounting
Faculty of Finance and Accounting The extent of the course: 32 hours
Contents of course (briefly subjects of seminars):
Source and methodology of accounting principles – theories of accounts and systems of accounts – income concepts – nature and relationship of income, capital and value – capital maintenance – the income measurement function – the traditional accounting concept of income – current value concepts of income – current entry values – current exist values – price-level problem – the balance sheet and their theories written (in foreground) by German authorities in this domain (Schmalenbach, Schmidt, Sommerfeld, Albach, Hax, Moxter, Seicht) – international accounting – accounting history – information technology in accounting.
The course is completed by examination. Written essay (12 – 16 pages) plus oral exam.
 HENDRIKSEN, E.S.: Accounting theory. McGraw-Hill, N. Y. 1989. ISBN 99-00-02911-X.
 LARSEN, E. John: Modern advanced accounting. McGraw-Hill, N. Y. 1991. ISBN 99-00-02217-X.
 SEICHT, P.: Bilanzierung. Linde, Wien 1993. ISBN 99-00-01035-X.
Advanced Philosophy – FIL902
doc. PhDr. Karel Pstružina, CSc., e-mail: firstname.lastname@example.org
Faculty of Economics and Public Administration The extent of the course: 32 hours
The course provides insight into the Philosophy of History and discussion of society future development
The course is directed to three major themes:
1) Theoretical insight into the Philosophy of History and its systematical interpretation. Crutial points of human history and their rule in both human history and future understanding.
2) Science developments in their impacts on human history and future.
3) Methodologically laden analyses of social development as exposed by "Club of Rome" studies (including Schumacher´s conception as well as "Open Society" concept introduced by K.R. Popper).
The course is completed by examination: essay (3000 words) and oral discussion connected with both essay topic and major course themes.
 BLAUG, M.: The Methodology of Economics, Cambridge 1980. ISBN 99-00-00319-X.
 BROHN, W. - KAHN, H. - MARTEL, L.: The Next 200 Years, London 1977. ISBN 99-00-00353-X.
 FRIEDRICHS, G. - SCHAFF, A.: Microelectronics and Society, New York 1983. ISBN 99-00-00354-X.
 HAYEK, Friedrich August von: Kontrarevoluce vědy : Eseje o zneužívání rozumu. Liberální institut, Praha 1995. 212 stran. ISBN 80-85787-87-3.
 LÁSZLÓ, B.: Goals for Mankind : A Report to the Club of Rome on the New Horizonts of Global Comunity, New York 1977. ISBN 99-00-00355-X.
Literature without ISBN and comments for literature:
Faculty of Informatics and Statistics The extent of the course: 32 hours
Covers the area of dynamic econometric models, primarily sets of simultaneous linear and non-linear equations and their application on macro- and micro-level. Models and methods are presented using case studies. The focus of the lectures lies on utilisation of econometric and simulation methods in quantitative macroeconomic analysis, in forecasting economic course and for choosing and optimising the instruments of economic policy - particularly monetary and fiscal policies.
Modelling of adaptive behaviour of economic agents.
Adaptive expectations model, partial adjustment model, the Almon and Koyck approach to distributed lag-models, rational expectations models.
Models of qualitative choice, interpretation and parameter estimation.
Binary-choice models, the logit and probit models, multiple-choice problem.