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Tvorba návrhu vnitropodnikových směrnic pro vybranou účetní jednotku
Obrtel, Patrik
Obrtel, P. Creation of the proposal of the intercompany regulation in bookkeeping unit. Bachelor Thesis. Brno: Mendel University in Brno, 2017. The thesis is focused on internal accounting guidelines which set the accounting rules of a specific organization. The goal is to analyze the current situation of internal accounting guidelines in that specific organization. The analysis of current guidelines is devoted to a formal adjustment, topicality, and meeting the obligations set by legislation. Furthermore, it contains an evaluation of internal guidelines and proposal of changes which ensure the fulfillment of legislative obligations. The thesis also aims to create a proposal of missing internal guidelines according to legislation and to propose recommended guidelines for the organization. Newly drafted internal guidelines will ensure unification of accounting procedures in the organization. The proposal also contains a suggestion of unified style of the guidelines for easier orientation.
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adaptation process of nurses working in intensive care unit
Plhoňová, Tereza ; Prošková, Eva (advisor) ; Di Cara, Veronika (referee)
The aim of this thesis is to study the adaptation process in the intensive care units. The theoretical section analysed the adaptation process of nurses with particular focus on methodical instructions, legislation and other specific aspects of the adaptation process, including necessary education for the ICU nurses. The aim of the practical section was to examine, whether the adaptation processes are done properly and are long enough. We focused not only on the point of view of the management, but also on the feedback from the new employees. A survey was done among the employees of accredited and non-accredited healthcare facilities. By the evaluation of our data, we have managed to accept or deny various hypotheses that were included in our work. Our survey has shown that both executive nurses and new employees think the adaptation process usually proceeds correctly and thoroughly and they do not want to make any changes. Our data have also been used to compare adaptation processes of accredited and non-accredited healthcare facilities. Based on the data from our survey, we have been able to determine, that the adaptation process is significantly better at facilities which are accredited. On the contrary, the nurses working in non-accredited facilities are less satisfied and would welcome changes...
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Creation of Internal Directives in the Contributory Organization
Kouřilová, Jana ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
This diploma thesis explains the meaning for creation of internal directives in accounting, management and application of the financial control in the contributory organization. It focuses on the continuity of internal accounting directives to valid regulations of the Czech Republic and its consistency with other internal regulations of the entity, including accounting practices. Clarifies financial control processes and highlights the importance of the existence of internal rules as an essential part of the management of each legal entity. The theoretical part deals with general characteristics of the contributory organization as a part of the public sector, creating internal directives of the entity and the importance of financial control, including its structure. The practical part is divided into two parts. The first part analyses the current internal accounting guidelines of the organization proposing measures to remedy identified deficiencies. The second part is characterized by the formation of new directives in the contributory organization
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Internal regulations (directives) for public sector entities
Vondrová, Jana ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
This bachelor thesis deals with the themes of internal regulations in the area of accounting in the public sector. The first part looks in detail at clarification of the public sector and cooperation with the private sector. The second part gives an explanation of the analyses of legal regulations of accounting that the public sector entities are obliged to conform. The next part first explains internal regulations generally, then it is with focus on accounting. There are 14 sections which should be a part of internal regulations. It is possible to find the evaluation of questionnaire survey which is completed by primary schools in Prague 4. The questionnaire survey is focused on formation, use and content of internal regulations.
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Internal accounting guidelines of company
Indrová, Vladislava ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is devoted to internal guidelines. It describes the legislation frame of Czech accounting, where the duties of setting up these regulations come from. The goal of this thesis is to describe and analyze the theoretical basis of accounting rules, define its meaning, purpose and then apply them in practise. The final outcome is analysis of the internal accounting rules in a selected accounting unit. Following are recommendations for possible changes or a suggestion for elaboration of new internal guidelines.
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Analysis of internal accounting directives on the example of the veterinary clinic
Piechaczek, Petr ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the issue of internal directives on accounting. The aim is to highlight the significance of internal directives for the accounting entities, concretely in the case of veterinary clinic. The first part analyses what requirements are necessary for the establishment of veterinary clinics from the point of view of legislation. The second part presents what the internal directives are and in which areas can be internal directives applied. In the last part, the thesis focuses in detail on one area in which the internal directives are used, on the stocktaking.
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Internal regulations (directives) in the area of accounting for public allowance organization
Hojková, Anna ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis deals with internal regulations in the area of accounting for public allowance organizations that have the obligation to create internal rules. Common problem of internal regulation is that the rules are inadequate, not updated or incomprehensible. Therefore internal regulation like this is totally ineffective for organization. Internal rules have recommended requirements and have to clearly and briefly describe the procedure or methodology. This thesis analyses internal rules state-funded organization in accounting area, summarizes and develops recommended requirements of internal rules and establishes responsibility and enforceability. The practical part is focused on the analysis of a specific internal regulation for the circulation of accounting documents. There is also a suggestion for improvements at the end of this thesis.
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Establishment of control and management mechanisms in the enterprise
Luzanová, Marianna ; Dvořáček, Jiří (advisor) ; Malý, Milan (referee) ; Kafka, Tomáš (referee)
The doctor's dissertation paper brings new views on the managing and control mechanisms in the organization and the ways of their adjustment. Even though the researched field is a relatively young scientific discipline, the issues of management and administration organization, or Corporate Governance, was, is and will be topical for every company, irrespective of the specialization, the location or the range where the business operates. The presented dissertation thesis focuses on the different models of Corporate Governance and internal audit in the world, however, the Anglo-American, the Western European and the Japanese models are identified as the main models. The main features and substances of each of the models, along with the advantages and disadvantages of the use under specific conditions are indentified in the theoretical part of the dissertation. The other issue questioned in the dissertation is the current state of the scientific knowledge in the field of Corporate Governance and internal audit. From the selected monographs and work of Czech and foreign authors, the knowledge that most describes the problems of the existing mechanisms of corporate governance has been used. The historical method has been used in this part of the dissertation paper - the development of Internal Audit and Corporate Governance from the very beginning until today. The dissertation examines the internal audit in terms of various topics of this discipline in practice - risk management, compliance and fraud audit. The paper answers questions such as: in which interactions must be these fields of audit, and to what extent they are connected with the management of the company, especially what responsibility and competence they have. As an example of the setting of the management and control mechanisms in the company, the dissertation paper mentions a financial organization operating in the Czech Republic as an small-scale electronic money issuer. Because this is a company ready for expansion, the hierarchical arrangement of individual organizational cells must ensure the proper functioning of the company and a close relatios between key departments and employees. Banking and financial services are among the most risky areas of business in terms of control and compliance, therefore this company is a very good example.
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Internal Regulations of Municipalities
Dohnalová, Lucie ; Krbová, Jana (advisor) ; Luštický, Martin (referee)
The Diploma work is aimed at analysis of internal regulations state that are seen as internal forms of procedure to maintain a smooth office work. In the theoretical part, there are essential terms explained in relation to internal organization regulations and internal municipal regulations, its principal, structure and legislative rules which are the basics for the internal regulations forming process. In the practical part, there is the analysis of internal regulations carried out through the use of questionnaire on a sample of 10 municipalities the first degree . There are the evaluation and comparison of 3 municipalities the second degree and 5 municipalities the third degree.
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