ZUT - Polska Rama Kwalifikacji / Rok 2023/2024 / Wydział Ekonomiczny / Economics (S1) / Accounting and Finance in Economic Entities / Sylabus przedmiotu

Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities

Sylabus przedmiotu Environmental protection finance:

Informacje podstawowe

Kierunek studiów	Economics
Forma studiów	studia stacjonarne	Poziom	pierwszego stopnia
Tytuł zawodowy absolwenta	licencjat
Obszary studiów	charakterystyki PRK
Profil	ogólnoakademicki
Moduł	—
Przedmiot	Environmental protection finance
Specjalność	przedmiot wspólny
Jednostka prowadząca	Katedra Studiów Regionalnych i Europejskich
Nauczyciel odpowiedzialny	Wojciech Lewicki <Wojciech.Lewicki@zut.edu.pl>
Inni nauczyciele
ECTS (planowane)	2,0	ECTS (formy)	2,0
Forma zaliczenia	zaliczenie	Język	polski
Blok obieralny	4	Grupa obieralna	2

Formy dydaktyczne

Forma dydaktyczna	KOD	Semestr	Godziny	ECTS	Waga	Zaliczenie
ćwiczenia audytoryjne	A	6	25	2,0	1,00	zaliczenie

Wymagania wstępne

KOD	Wymaganie wstępne
W-1	Knowledge of the issues of microeconomics.
W-2	Knowledge of the issues of macroeconomics.

Cele przedmiotu

KOD	Cel modułu/przedmiotu
C-1	Student after completing the course should have elementary knowledge of environmental protection finances.
C-2	The student should know the place of institutions and instruments in environmental protection.
C-3	The student should have knowledge allowing to identify problems and specificity of environmental protection
C-4	The student is aware of his knowledge and the necessity of learning throughout life

Treści programowe z podziałem na formy zajęć

KOD	Treść programowa	Godziny
ćwiczenia audytoryjne
T-A-1	Types of fees and taxes in the role of environmental management instruments. Legal basis for ecological fees and taxes.	4
T-A-2	Functions and structure of fees for using the environment.	4
T-A-3	The system of exchange and collection of ecological fees and fines. Diversified rates of taxes and other public levies to protect the environment.	2
T-A-4	Budget expenditure as an instrument for environmental protection. Types of earmarked funds in the role of environmental management instruments. Legal basis of earmarked funds and their organizational and legal form.	2
T-A-5	Sources of income and directions of expenditures of the National Fund for Environmental Protection and Water Management, Provincial Funds for Environmental Protection and Water Management	4
T-A-6	Directions and forms of external assistance in financing environmental protection.	3
T-A-7	The concept of ecological damage and ecological risk. Legal basis of ecological claims. Forms of ecological responsibility of enterprises	2
T-A-8	Commercial and investment banks in environmental management.	2
T-A-9	Pass	2
		25

Obciążenie pracą studenta - formy aktywności

KOD	Forma aktywności	Godziny
ćwiczenia audytoryjne
A-A-1	Reading the indicated subject literature.	10
A-A-2	Participation in classes.	25
A-A-3	Preparing for classes.	8
A-A-4	Preparing to pass	7
		50

Metody nauczania / narzędzia dydaktyczne

KOD	Metoda nauczania / narzędzie dydaktyczne
M-1	Information classes
M-2	Case method.
M-3	Multimedia classes

Sposoby oceny

KOD	Sposób oceny
S-1	Ocena podsumowująca: Oral or written exam, including questions verifying issues raised in class.

Zamierzone efekty uczenia się - wiedza

Zamierzone efekty uczenia się	Odniesienie do efektów kształcenia dla kierunku studiów	Odniesienie do efektów zdefiniowanych dla obszaru kształcenia	Cel przedmiotu	Treści programowe	Metody nauczania	Sposób oceny
Ec_1A_O20/6.4_W01 The student has knowledge of financial products and institutions and the capital market used in environmental protection.	Ec_1A_W06	—	C-1, C-2, C-3	T-A-2, T-A-3, T-A-4, T-A-6, T-A-8, T-A-7, T-A-1, T-A-5, T-A-9	M-1, M-2, M-3	S-1
Ec_1A_O20/6.4_W02 The student has knowledge of the principles and directions of environmental protection.	Ec_1A_W04	—	C-2, C-3	T-A-4, T-A-8	M-1, M-2, M-3	S-1
Ec_1A_O20/6.4_W03 The student has knowledge of problem-based environmental cost accounting and ecological balance sheets.	Ec_1A_W08	—	C-1, C-2, C-3	T-A-6, T-A-8, T-A-7	M-1, M-2, M-3	S-1

Zamierzone efekty uczenia się - umiejętności

Zamierzone efekty uczenia się	Odniesienie do efektów kształcenia dla kierunku studiów	Odniesienie do efektów zdefiniowanych dla obszaru kształcenia	Cel przedmiotu	Treści programowe	Metody nauczania	Sposób oceny
Ec_1A_O20/6.4_U01 The student has the ability to calculate ecological fees and the ability to build and analyze ecological cost accounts and environmental balances.	Ec_1A_U02	—	C-1, C-2, C-3	T-A-4, T-A-6, T-A-8, T-A-7, T-A-5	M-1, M-2, M-3	S-1
Ec_1A_O20/6.4_U02 The student has the ability to analyze and develop capital markets and product development of environmental financial institutions	Ec_1A_U05	—	C-1, C-2, C-3	T-A-6, T-A-8, T-A-7	M-1, M-2, M-3	S-1

Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne

Zamierzone efekty uczenia się	Odniesienie do efektów kształcenia dla kierunku studiów	Odniesienie do efektów zdefiniowanych dla obszaru kształcenia	Cel przedmiotu	Treści programowe	Metody nauczania	Sposób oceny
Ec_1A_O20/6.4_K01 The student is aware of his knowledge and the necessity of learning throughout life	Ec_1A_K05	—	C-4	T-A-2, T-A-3, T-A-4, T-A-6, T-A-8, T-A-7, T-A-1, T-A-5	M-1, M-2, M-3	S-1

Kryterium oceny - wiedza

Efekt uczenia się	Ocena	Kryterium oceny
Ec_1A_O20/6.4_W01 The student has knowledge of financial products and institutions and the capital market used in environmental protection.	2,0	The student has no knowledge of financial products and institutions and the capital market used in environmental protection.
	3,0	The student has sufficient knowledge of financial products and institutions and the capital market used in environmental protection.
	3,5	The student has better than sufficient knowledge of financial products and institutions and the capital market used in environmental protection.
	4,0	The student has a good knowledge of financial products and institutions and the capital market used in environmental protection.
	4,5	The student has better than good knowledge of financial products and institutions and the capital market used in environmental protection.
	5,0	The student has a very good knowledge of financial products and institutions and the capital market used in environmental protection.
Ec_1A_O20/6.4_W02 The student has knowledge of the principles and directions of environmental protection.	2,0	The student does not have sufficient knowledge of the principles and directions of environmental protection.
	3,0	The student has sufficient knowledge of the principles and directions of environmental protection.
	3,5	The student has more than sufficient knowledge of the principles and directions of environmental protection.
	4,0	The student has good knowledge of the principles and directions of environmental protection.
	4,5	The student has more than good sufficient knowledge of the principles and directions of environmental protection.
	5,0	The student has very good knowledge of the principles and directions of environmental protection.
Ec_1A_O20/6.4_W03 The student has knowledge of problem-based environmental cost accounting and ecological balance sheets.	2,0	The student does not have sufficient knowledge of the problem accounts of ecological costs and ecological balances.
	3,0	The student has knowledge of problem-based environmental cost accounting and ecological balance sheets.
	3,5	The student has more than sufficent knowledge of problem-based environmental cost accounting and ecological balance sheets.
	4,0	The student has good knowledge of problem-based environmental cost accounting and ecological balance sheets.
	4,5	The student has more than good knowledge of problem-based environmental cost accounting and ecological balance sheets.
	5,0	The student has very good knowledge of problem-based environmental cost accounting and ecological balance sheets.

Kryterium oceny - umiejętności

Efekt uczenia się	Ocena	Kryterium oceny
Ec_1A_O20/6.4_U01 The student has the ability to calculate ecological fees and the ability to build and analyze ecological cost accounts and environmental balances.	2,0	The student does not have the ability to calculate ecological fees and the ability to build and analyze ecological cost statements and ecological balances.
	3,0	The student has sufficient ability to calculate ecological fees and the ability to build and analyze ecological cost statements and ecological balance sheets.
	3,5	The student has better than sufficient skills to calculate ecological fees and the ability to build and analyze ecological cost statements and environmental balances.
	4,0	The student has good skills in calculating ecological fees and the ability to build and analyze ecological cost statements and ecological balance sheets.
	4,5	The student has better than good good skills in calculating ecological fees and the ability to build and analyze ecological cost statements and ecological balances.
	5,0	The student has very good skills in calculating ecological fees and the ability to build and analyze ecological cost statements and ecological balances.
Ec_1A_O20/6.4_U02 The student has the ability to analyze and develop capital markets and product development of environmental financial institutions	2,0	The student does not have skills from the analysis of the development of capital markets and the development of products of financial institutions serving environmental protection
	3,0	The student has basic skills in analyzing the development of capital markets and product development of financial institutions serving the environment.
	3,5	The student has better than sufficient skills in analyzing the development of capital markets and product development of financial institutions serving the environment.
	4,0	The student has good skills in analyzing the development of capital markets and the development of environmental financial institution products.
	4,5	The student has better-than-good skills in analyzing the development of capital markets and product development of environmental financial institutions.
	5,0	The student has very good skills in analyzing the development of capital markets and product development of environmental financial institutions.

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia się	Ocena	Kryterium oceny
Ec_1A_O20/6.4_K01 The student is aware of his knowledge and the necessity of learning throughout life	2,0	The student has no knowledge about the functioning of finance and financial phenomena in environmental protection.
	3,0	The student has a basic knowledge of the subject of finance science.
	3,5	The student has a good knowledge of the subject of finance science, functions of finance and financial phenomena, can determine the links of the financial system.
	4,0	The student has a good knowledge of the subject of finance science, finance functions and financial phenomena, can determine the links of the financial system and relations between them.
	4,5	The student has a good knowledge of the subject of finance science, finance functions and financial phenomena, can identify and describe the links of the financial system and relations between them.
	5,0	The student has a very good knowledge of the subject of finance science, finance functions and financial phenomena, can identify and describe the links of the financial system and relations between them.

Literatura podstawowa

Arye L. Hillman, Public Finance and Public Policy: Responsibilities and Limitations of Government, Cambridge University Press, 2009, ISBN-13: 978-0521738057
Richard Abel Musgrave, Peggy B. Muscrave, Public Finance in Theory and Practice (5th Edition), McGraw-Hill College, 1998, ISBN-13: 978-0070441279
Mark Chesney, Environmental finance and investments, Springer, 2015, ISBN13 (EAN): 9783662481745
Ludkovski Michael, Commodities, Energy and Environmental Finance, Springer-Verlag New York Inc., 2015, ISBN13 (EAN): 9781493927326
Adrian Belcham, Environmental Management, Taylor & Francis Ltd, 2014, ISBN: 1138775347

Treści programowe - ćwiczenia audytoryjne

KOD	Treść programowa	Godziny
T-A-1	Types of fees and taxes in the role of environmental management instruments. Legal basis for ecological fees and taxes.	4
T-A-2	Functions and structure of fees for using the environment.	4
T-A-3	The system of exchange and collection of ecological fees and fines. Diversified rates of taxes and other public levies to protect the environment.	2
T-A-4	Budget expenditure as an instrument for environmental protection. Types of earmarked funds in the role of environmental management instruments. Legal basis of earmarked funds and their organizational and legal form.	2
T-A-5	Sources of income and directions of expenditures of the National Fund for Environmental Protection and Water Management, Provincial Funds for Environmental Protection and Water Management	4
T-A-6	Directions and forms of external assistance in financing environmental protection.	3
T-A-7	The concept of ecological damage and ecological risk. Legal basis of ecological claims. Forms of ecological responsibility of enterprises	2
T-A-8	Commercial and investment banks in environmental management.	2
T-A-9	Pass	2
		25

Formy aktywności - ćwiczenia audytoryjne

KOD	Forma aktywności	Godziny
A-A-1	Reading the indicated subject literature.	10
A-A-2	Participation in classes.	25
A-A-3	Preparing for classes.	8
A-A-4	Preparing to pass	7
		50

(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O20/6.4_W01	The student has knowledge of financial products and institutions and the capital market used in environmental protection.
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W06	He / she knows and understands at an advanced level issues in the field of quantitative methods (including mathematics, statistics, econometrics and theory of decision-making), as well as methods and tools (including IT) for obtaining, processing and presenting data on socio-economic phenomena and processes
Cel przedmiotu	C-1	Student after completing the course should have elementary knowledge of environmental protection finances.
	C-2	The student should know the place of institutions and instruments in environmental protection.
	C-3	The student should have knowledge allowing to identify problems and specificity of environmental protection
Treści programowe	T-A-2	Functions and structure of fees for using the environment.
	T-A-3	The system of exchange and collection of ecological fees and fines. Diversified rates of taxes and other public levies to protect the environment.
	T-A-4	Budget expenditure as an instrument for environmental protection. Types of earmarked funds in the role of environmental management instruments. Legal basis of earmarked funds and their organizational and legal form.
	T-A-6	Directions and forms of external assistance in financing environmental protection.
	T-A-8	Commercial and investment banks in environmental management.
	T-A-7	The concept of ecological damage and ecological risk. Legal basis of ecological claims. Forms of ecological responsibility of enterprises
	T-A-1	Types of fees and taxes in the role of environmental management instruments. Legal basis for ecological fees and taxes.
	T-A-5	Sources of income and directions of expenditures of the National Fund for Environmental Protection and Water Management, Provincial Funds for Environmental Protection and Water Management
	T-A-9	Pass
Metody nauczania	M-1	Information classes
	M-2	Case method.
	M-3	Multimedia classes
Sposób oceny	S-1	Ocena podsumowująca: Oral or written exam, including questions verifying issues raised in class.
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student has no knowledge of financial products and institutions and the capital market used in environmental protection.
	3,0	The student has sufficient knowledge of financial products and institutions and the capital market used in environmental protection.
	3,5	The student has better than sufficient knowledge of financial products and institutions and the capital market used in environmental protection.
	4,0	The student has a good knowledge of financial products and institutions and the capital market used in environmental protection.
	4,5	The student has better than good knowledge of financial products and institutions and the capital market used in environmental protection.
	5,0	The student has a very good knowledge of financial products and institutions and the capital market used in environmental protection.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O20/6.4_W02	The student has knowledge of the principles and directions of environmental protection.
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W04	He / she knows and understands at an advanced level the forms of social institutions (public, cultural, political, legal, economic), their structures, as well as the relationships between them on a national and international scale
Cel przedmiotu	C-2	The student should know the place of institutions and instruments in environmental protection.
Cel przedmiotu	C-3	The student should have knowledge allowing to identify problems and specificity of environmental protection
Treści programowe	T-A-4	Budget expenditure as an instrument for environmental protection. Types of earmarked funds in the role of environmental management instruments. Legal basis of earmarked funds and their organizational and legal form.
Treści programowe	T-A-8	Commercial and investment banks in environmental management.
Metody nauczania	M-1	Information classes
	M-2	Case method.
	M-3	Multimedia classes
Sposób oceny	S-1	Ocena podsumowująca: Oral or written exam, including questions verifying issues raised in class.
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not have sufficient knowledge of the principles and directions of environmental protection.
	3,0	The student has sufficient knowledge of the principles and directions of environmental protection.
	3,5	The student has more than sufficient knowledge of the principles and directions of environmental protection.
	4,0	The student has good knowledge of the principles and directions of environmental protection.
	4,5	The student has more than good sufficient knowledge of the principles and directions of environmental protection.
	5,0	The student has very good knowledge of the principles and directions of environmental protection.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O20/6.4_W03	The student has knowledge of problem-based environmental cost accounting and ecological balance sheets.
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W08	He / she knows and understands the basic economic, legal, ethical and other conditions of activities related to the functioning of the economy
Cel przedmiotu	C-1	Student after completing the course should have elementary knowledge of environmental protection finances.
	C-2	The student should know the place of institutions and instruments in environmental protection.
	C-3	The student should have knowledge allowing to identify problems and specificity of environmental protection
Treści programowe	T-A-6	Directions and forms of external assistance in financing environmental protection.
	T-A-8	Commercial and investment banks in environmental management.
	T-A-7	The concept of ecological damage and ecological risk. Legal basis of ecological claims. Forms of ecological responsibility of enterprises
Metody nauczania	M-1	Information classes
	M-2	Case method.
	M-3	Multimedia classes
Sposób oceny	S-1	Ocena podsumowująca: Oral or written exam, including questions verifying issues raised in class.
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not have sufficient knowledge of the problem accounts of ecological costs and ecological balances.
	3,0	The student has knowledge of problem-based environmental cost accounting and ecological balance sheets.
	3,5	The student has more than sufficent knowledge of problem-based environmental cost accounting and ecological balance sheets.
	4,0	The student has good knowledge of problem-based environmental cost accounting and ecological balance sheets.
	4,5	The student has more than good knowledge of problem-based environmental cost accounting and ecological balance sheets.
	5,0	The student has very good knowledge of problem-based environmental cost accounting and ecological balance sheets.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O20/6.4_U01	The student has the ability to calculate ecological fees and the ability to build and analyze ecological cost accounts and environmental balances.
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U02	He / she can apply knowledge to formulate and solve complex and unusual problems concerning socio-economic processes and phenomena in the micro-, meso- and macro-scale
Cel przedmiotu	C-1	Student after completing the course should have elementary knowledge of environmental protection finances.
	C-2	The student should know the place of institutions and instruments in environmental protection.
	C-3	The student should have knowledge allowing to identify problems and specificity of environmental protection
Treści programowe	T-A-4	Budget expenditure as an instrument for environmental protection. Types of earmarked funds in the role of environmental management instruments. Legal basis of earmarked funds and their organizational and legal form.
	T-A-6	Directions and forms of external assistance in financing environmental protection.
	T-A-8	Commercial and investment banks in environmental management.
	T-A-7	The concept of ecological damage and ecological risk. Legal basis of ecological claims. Forms of ecological responsibility of enterprises
	T-A-5	Sources of income and directions of expenditures of the National Fund for Environmental Protection and Water Management, Provincial Funds for Environmental Protection and Water Management
Metody nauczania	M-1	Information classes
	M-2	Case method.
	M-3	Multimedia classes
Sposób oceny	S-1	Ocena podsumowująca: Oral or written exam, including questions verifying issues raised in class.
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not have the ability to calculate ecological fees and the ability to build and analyze ecological cost statements and ecological balances.
	3,0	The student has sufficient ability to calculate ecological fees and the ability to build and analyze ecological cost statements and ecological balance sheets.
	3,5	The student has better than sufficient skills to calculate ecological fees and the ability to build and analyze ecological cost statements and environmental balances.
	4,0	The student has good skills in calculating ecological fees and the ability to build and analyze ecological cost statements and ecological balance sheets.
	4,5	The student has better than good good skills in calculating ecological fees and the ability to build and analyze ecological cost statements and ecological balances.
	5,0	The student has very good skills in calculating ecological fees and the ability to build and analyze ecological cost statements and ecological balances.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O20/6.4_U02	The student has the ability to analyze and develop capital markets and product development of environmental financial institutions
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U05	He / she is able to communicate with the environment using specialist terminology in the field of economics and finance
Cel przedmiotu	C-1	Student after completing the course should have elementary knowledge of environmental protection finances.
	C-2	The student should know the place of institutions and instruments in environmental protection.
	C-3	The student should have knowledge allowing to identify problems and specificity of environmental protection
Treści programowe	T-A-6	Directions and forms of external assistance in financing environmental protection.
	T-A-8	Commercial and investment banks in environmental management.
	T-A-7	The concept of ecological damage and ecological risk. Legal basis of ecological claims. Forms of ecological responsibility of enterprises
Metody nauczania	M-1	Information classes
	M-2	Case method.
	M-3	Multimedia classes
Sposób oceny	S-1	Ocena podsumowująca: Oral or written exam, including questions verifying issues raised in class.
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not have skills from the analysis of the development of capital markets and the development of products of financial institutions serving environmental protection
	3,0	The student has basic skills in analyzing the development of capital markets and product development of financial institutions serving the environment.
	3,5	The student has better than sufficient skills in analyzing the development of capital markets and product development of financial institutions serving the environment.
	4,0	The student has good skills in analyzing the development of capital markets and the development of environmental financial institution products.
	4,5	The student has better-than-good skills in analyzing the development of capital markets and product development of environmental financial institutions.
	5,0	The student has very good skills in analyzing the development of capital markets and product development of environmental financial institutions.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O20/6.4_K01	The student is aware of his knowledge and the necessity of learning throughout life
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_K05	He / she is ready to show openness to the world and understanding for different cultures
Cel przedmiotu	C-4	The student is aware of his knowledge and the necessity of learning throughout life
Treści programowe	T-A-2	Functions and structure of fees for using the environment.
	T-A-3	The system of exchange and collection of ecological fees and fines. Diversified rates of taxes and other public levies to protect the environment.
	T-A-4	Budget expenditure as an instrument for environmental protection. Types of earmarked funds in the role of environmental management instruments. Legal basis of earmarked funds and their organizational and legal form.
	T-A-6	Directions and forms of external assistance in financing environmental protection.
	T-A-8	Commercial and investment banks in environmental management.
	T-A-7	The concept of ecological damage and ecological risk. Legal basis of ecological claims. Forms of ecological responsibility of enterprises
	T-A-1	Types of fees and taxes in the role of environmental management instruments. Legal basis for ecological fees and taxes.
	T-A-5	Sources of income and directions of expenditures of the National Fund for Environmental Protection and Water Management, Provincial Funds for Environmental Protection and Water Management
Metody nauczania	M-1	Information classes
	M-2	Case method.
	M-3	Multimedia classes
Sposób oceny	S-1	Ocena podsumowująca: Oral or written exam, including questions verifying issues raised in class.
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student has no knowledge about the functioning of finance and financial phenomena in environmental protection.
	3,0	The student has a basic knowledge of the subject of finance science.
	3,5	The student has a good knowledge of the subject of finance science, functions of finance and financial phenomena, can determine the links of the financial system.
	4,0	The student has a good knowledge of the subject of finance science, finance functions and financial phenomena, can determine the links of the financial system and relations between them.
	4,5	The student has a good knowledge of the subject of finance science, finance functions and financial phenomena, can identify and describe the links of the financial system and relations between them.
	5,0	The student has a very good knowledge of the subject of finance science, finance functions and financial phenomena, can identify and describe the links of the financial system and relations between them.