Accounting Theory – fu 901



Download 0.9 Mb.
Page1/45
Date09.08.2018
Size0.9 Mb.
  1   2   3   4   5   6   7   8   9   ...   45
SYLLABI

Accounting TheoryFU_901


Teorie účetnictví

Theorie des Rechnungswesens


Guarantor:

doc. Ing. Miloslav Janhuba, CSc., e-mail: mjanhuba@vse.cz


Department of Financial Accounting

Faculty of Finance and Accounting
The extent of the course: 32 hours
Syllabus:

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.
Requirements:

The course is completed by examination. Written essay (12 – 16 pages) plus oral exam.


Literature:

basic:

[1] HENDRIKSEN, E.S.: Accounting theory. McGraw-Hill, N. Y. 1989. ISBN 99-00-02911-X.

[2] LARSEN, E. John: Modern advanced accounting. McGraw-Hill, N. Y. 1991. ISBN 99-00-02217-X.

[3] SEICHT, P.: Bilanzierung. Linde, Wien 1993. ISBN 99-00-01035-X.



Advanced Philosophy – FIL902


Filosofie IV

Philosophie IV


Guarantor:

doc. PhDr. Karel Pstružina, CSc., e-mail: pstruzin@vse.cz


Department of Philosophy

Faculty of Economics and Public Administration
The extent of the course: 32 hours
Target:

The course provides insight into the Philosophy of History and discussion of society future development


Syllabus:

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).
Requirements:

The course is completed by examination: essay (3000 words) and oral discussion connected with both essay topic and major course themes.


Literature:

additional:

[1] BLAUG, M.: The Methodology of Economics, Cambridge 1980. ISBN 99-00-00319-X.

[2] BROHN, W. - KAHN, H. - MARTEL, L.: The Next 200 Years, London 1977. ISBN 99-00-00353-X.

[3] FRIEDRICHS, G. - SCHAFF, A.: Microelectronics and Society, New York 1983. ISBN 99-00-00354-X.

[4] HAYEK, Friedrich August von: Kontrarevoluce vědy : Eseje o zneužívání rozumu. Liberální institut, Praha 1995. 212 stran. ISBN 80-85787-87-3.

[5] 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:

HAYEK, F.A.: Counter-Revolution of Science

KAHN, H., BROHN, W., MARTEL, L.: The Next 200 Years, London 1978

FRIEDRICHS, G., SCHAFF, A.: Microelectronics and Society, 1983

LÁSZLÓ, B., ed.: Goals for Mankind; Report to the Club of Rome on the New Horizons of Global Community, New York 1977

BLAUG, M.: The Methodology of Economics, Cambridge 1980

POPPER, K.R., ECCLES, J.: The Self and its Brain, 1977

HARRE, R.: The Philosophies of Science, Oxford 1988

MORGAN, J.: The End of Science

de MEY, M.: The Cognitive Paradigma



Applied Econometrics – EKO902


Aplikovaná ekonometrie

Angewandte Ökonometrie


Guarantor:

prof. Ing. Roman Hušek, CSc., e-mail: husek@vse.cz


Department of Econometrics

Faculty of Informatics and Statistics
The extent of the course: 32 hours

Target:

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.


Syllabus:

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.

Forecasting with a simultaneous equations model, the error of econometric forecasts, large-term forecast using the reduced and final form equations.

Simulation approach in econometrics, verification the forecasting ability of simultaneous equations model using dynamic and stochastic simulation.

Econometric policy evaluation and optimisation using Monte Carlo method, use of econometric models for alternative macroeconomic policy formulation.

Choice of policy instruments using the instruments-targets approach, difficulties of this method.

Feedback optimal control and proportional stabilization policy


Requirements:

In-class written exam in essay-form or presentation of dissertation/final paper.

Classification scale:

54-60 Excellent

47-53 Very Good

41-46 Good

0-40 Not passed.
Literature:

[1] GRILICHES, Z. - INTRILIGATOR, M. D.: Handbook of Econometrics : Vol I - III. 1st ed.. North-Holland, Amsterdam 1992. 2107 stran. ISBN 0-444-86188-2.






Share with your friends:
  1   2   3   4   5   6   7   8   9   ...   45


The database is protected by copyright ©sckool.org 2019
send message

    Main page