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Lecturer(s)
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Pechancová Viera, Ing. Ph.D.
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Tučková Zuzana, prof. Ing. Ph.D.
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Course content
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- Sustainability defined in international documents - Millennium Ecosystems Assessment, CICES (The Common International Classification of Ecosystem Services), UNO: sustainable development goals (2015). - Strategic Framework of the Czech Republic 2030, Office of the Government of the Czech Republic. - The concept of four capitals - natural, human, economic, social. - Economic model - introduction, economic institutions, research/development/innovation, resource management, infrastructure, public finance system. - Global development - global environment supporting sustainable development, policy coherence. - Municipalities and regions - (sub)urbanisation and increasing spatial mobility, regional inequalities, the rise of non-state actors and community development, competences of territorial public administration for sustainable development of settlements, adaptation of settlements to climate change. - Economic sustainability - examples, applications. - Social sustainability - examples, applications. - Environmental sustainability - examples, applications. - Local Agenda 21, regional policy, negotiation, role of EIA and SEA. - Indicators for specific objectives of the strategic framework Czech Republic 2030. Framework and suggested indicators to measure sustainable development (OECD, 2013) - Environmental policy, climate and energy objectives - global, European and Czech context - Methods, tools and indicators for assessing sustainability.
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Learning activities and teaching methods
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unspecified
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| prerequisite |
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| Knowledge |
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| Microeconomics Financial Accounting Business Economics I Business Economics II |
| Microeconomics Financial Accounting Business Economics I Business Economics II |
| Student umí vysvětlit základní rozdíly mezi účetnimí systémy a vymezit obsah manažerského účetnictví |
| Student umí vysvětlit základní rozdíly mezi účetnimí systémy a vymezit obsah manažerského účetnictví |
| Student umí popsat jednotlivé přístupy ke klasifikaci nákladů a rozumí způsobům, kterým se náklady v organizaci člení |
| Student umí popsat jednotlivé přístupy ke klasifikaci nákladů a rozumí způsobům, kterým se náklady v organizaci člení |
| Rozumí základním principům kalkulce nákladů a zná postupy alokace nákladů v rámci jednotlivých kalkulčních metod |
| Rozumí základním principům kalkulce nákladů a zná postupy alokace nákladů v rámci jednotlivých kalkulčních metod |
| Chápe principy odpovědnostního účetnictví a jeho využití v praxi |
| Chápe principy odpovědnostního účetnictví a jeho využití v praxi |
| Umí definovat postupy tvorby rozpočtu ve firmě a rolu rozpočtů v podnikovém řízení |
| Umí definovat postupy tvorby rozpočtu ve firmě a rolu rozpočtů v podnikovém řízení |
| Zná principy manažerských rozhodovacích úloh včetně definice základních rozhodovacích kritérií a postupů |
| Zná principy manažerských rozhodovacích úloh včetně definice základních rozhodovacích kritérií a postupů |
| Skills |
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| Provede klasifikaci nákladů podniku dle různých způsobů členění |
| Provede klasifikaci nákladů podniku dle různých způsobů členění |
| Navrhne postup alokace nákladů podniku na různé objekty alokace |
| Navrhne postup alokace nákladů podniku na různé objekty alokace |
| Vytvoří kalkulaci nákladů, pomocí jednotlivých kalkulačních metod |
| Vytvoří kalkulaci nákladů, pomocí jednotlivých kalkulačních metod |
| Provede sestavení rozpočtu organizace |
| Provede sestavení rozpočtu organizace |
| Vyhodnotí dílčí manažerské rozhodovací úlohy |
| Vyhodnotí dílčí manažerské rozhodovací úlohy |
| learning outcomes |
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| Knowledge |
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| Describes international frameworks and documents related to sustainability, including the Millennium Ecosystems Assessment, CICES and the Sustainable Development Goals (SDGs) defined by the United Nations in 2015. |
| Describes international frameworks and documents related to sustainability, including the Millennium Ecosystems Assessment, CICES and the Sustainable Development Goals (SDGs) defined by the United Nations in 2015. |
| He will outline the strategic framework for sustainability in the Czech Republic, including the main goals and policies outlined in the document Strategic Framework of the Czech Republic 2030. |
| He will outline the strategic framework for sustainability in the Czech Republic, including the main goals and policies outlined in the document Strategic Framework of the Czech Republic 2030. |
| Analyse the concept of the four capitals (natural, human, economic, social) and their interrelationships and impacts on sustainable development. |
| Analyse the concept of the four capitals (natural, human, economic, social) and their interrelationships and impacts on sustainable development. |
| Identify economic models that support sustainability, including the role of institutions, innovation, public finance and infrastructure. |
| Identify economic models that support sustainability, including the role of institutions, innovation, public finance and infrastructure. |
| Evaluate examples of economic, social and environmental sustainability at local, regional and global levels, with emphasis on the application and impacts of these examples. |
| Evaluate examples of economic, social and environmental sustainability at local, regional and global levels, with emphasis on the application and impacts of these examples. |
| Skills |
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| Propose specific strategies and measures for the implementation of sustainable development principles in municipalities and regions, with a focus on adaptation to climate change and reducing regional inequalities. |
| Propose specific strategies and measures for the implementation of sustainable development principles in municipalities and regions, with a focus on adaptation to climate change and reducing regional inequalities. |
| Apply the principles of sustainability in the design and evaluation of regional policies and programmes, including the use of sustainability assessment methods, tools and indicators. |
| Apply the principles of sustainability in the design and evaluation of regional policies and programmes, including the use of sustainability assessment methods, tools and indicators. |
| Analyse the impacts of environmental policies, climate and energy targets at local and national level and their alignment with the global sustainable development goals. |
| Analyse the impacts of environmental policies, climate and energy targets at local and national level and their alignment with the global sustainable development goals. |
| Evaluate the coherence of policies supporting sustainable development in a global context, focusing on their transferability and applicability in the Czech Republic. |
| Evaluate the coherence of policies supporting sustainable development in a global context, focusing on their transferability and applicability in the Czech Republic. |
| Improve existing sustainable economic and social models through innovation, research and development aimed at resource efficiency and strengthening social capital. |
| Improve existing sustainable economic and social models through innovation, research and development aimed at resource efficiency and strengthening social capital. |
| teaching methods |
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| Knowledge |
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| Analysis of a presentation |
| Analysis of a presentation |
| Lecturing |
| Lecturing |
| Practice exercises |
| Practice exercises |
| Skills |
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| Analysis of a presentation |
| Analysis of a presentation |
| Lecturing |
| Lecturing |
| Practice exercises |
| Practice exercises |
| assessment methods |
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| Knowledge |
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| Oral examination |
| Oral examination |
| Written examination |
| Written examination |
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Recommended literature
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DEEMING, Ch. The Struggle for Social Sustainability: Moral Conflicts in Global Social Policy.. Bristol University Press, Policy Press, 2021. ISBN 978-1447356110.
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HUSSEN, A. Principles of Environmental Economics and Sustainability. An Integrated Economic a Ecological Approach.. Routledge, 2018. ISBN 97880815363545.
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KUNEŠOVÁ, H., KOCOUREK, A., BEDNÁŘOVÁ, P., CIHELKOVÁ, E. a NOVÝ, M.. Světová ekonomika ? nové jevy a perspektivy. 3. vydání,. C. H. Beck,, 2014. ISBN 978-80-7400-502-2.
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OLESKI, J., MACHADO, A.M., ESTEBAN, C.L., LOPEZ C.A. Socio-Economic Sustainability in the Post-Pandemic Era (Practice, Progress, and Proficiency in Sustainability.. IGI Global, Business Science Reference, 2022. ISBN 978-1799897606.
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REZAEE, Z. Business Sustainability Performance, Compliance, Accountability and Integrated Reporting. Routledge, 2015. ISBN 978-1783535040.
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