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IS analysis and enhancement scheme
Chasák, Petr ; Jarošová, Lenka (referee) ; Dydowicz, Petr (advisor)
The information system in a dynamic expanding company becomes more and more the key issue. Therefore its actualization and adaptation to the new needs of the company is necessary. The concern of this thesis is to evaluate the currently used information system in the company and to define its imperfections. Further it recommends certain measures that should be implemented as soon as possible to eliminate the imperfections, with respect to the financial demands.
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Analysis of the Topic of Prokaryotes Presented in Biology Textbooks for Lower-Secondary Schools
Jarošová, Lenka ; Vojíř, Karel (advisor) ; Pavlasová, Lenka (referee)
Textbooks as material teaching aids perform countless functions, represent the content of education of the specific subject, contain transformed scientific findings or fundamentally affect motivation of pupils to learn. A part of the basic curriculum of natural sciences are also prokaryotes, whose issues have not yet been mapped in textbooks. The main objective of the thesis was to perform the content analysis of the prokaryotic topic in natural sciences textbooks for primary schools with a valid clause of the Ministry of Education, Youth and Sports of the Czech Republic. In the thesis the structuring of the given topic was ascertained among the individual titles. The terms contained in chapters dealing with the topic of prokaryotic organisms were analyzed. Two approaches were used for the analysis, the method bearing the open coding label was used for the qualitative data analysis, the quantitative approach reflects the percentage of terms falling into the same meaning category and subcategory in the given titles. The analysis shown there is inconsistency between textbooks in terms of representation of the topic of prokaryote and except the textbook published by Prodos and Taktik, the textbooks do not take into account the problematic of archaea in any way. The terms are mostly connected to...
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The sibling incest
Jarošová, Lenka ; Weiss, Petr (advisor) ; Junková, Vendula (referee)
We wanted to describe the situation of sibling incest in the population of the Czech men and women in the age between 18-30 years old. The questionnaire of 21 items was created for this purpose. The questionnare was located to the Internet and we distributed it to 4 secondary schools as well. Overal! we acquired 1129 completed questionnares. 52 of the informants had an experience with the sibling incest. 46 of them were victims, 6 were perpetrators. We found aut, that the most common sexual acitivity was touching and masturbation, in 1/3 cases vagina! intercoursce was made. The most common perpetrators was the older brother, the most common victim was the younger sister. The average age difference between siblings was 4,27 year. The most of the victims report negative influence of this act (f.e. depression, anxiety, somatic problems, nightmares). These negative influences were temporary in most of the cases.
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Explanatory power of financial statements prepared in conditions of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (US GAAP)
JAROŠOVÁ, Lenka
The title of this thesis is: Explanatory Power of Financial Statements Prepared in conditions of International Financial Reporting Standards (IFRS) and Generally Ac-cepted Accounting Principles (US GAAP). This thesis compares the differences between Czech accounting legislation, International Financial Reporting Standards, and Generally Accepted Accounting Principles (US GAAP), regarding financial state-ments. The work is divided into a theoretical and practical part. The theoretical part of the work mainly describes the requirements for individual financial statements com-piled according to Czech accounting standards as well as IFRS and US GAAP. Then it defines the main differences in the statements compiled by various accounting sys-tems. The aim of the practical part is to apply theoretical knowledgeon practical examples in a company called Moravské kovárny, a. s. (=Moravian smithy, joint-stock company). First, the procedure for preparation of financial statements in accordance with CAS in society is described in detail, and subsequently, problematic parts are selected, where there is a fundamental difference in reporting compared to IFRS and US GAAP, and a transition to statements corresponding to the requirements of these accounting systems is implemented on them. Using a practical application, it is possible to track specific examples, how individual accounting operations affect profits and the structure of balance sheet items.
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The sibling incest
Jarošová, Lenka ; Mertin, Václav (referee) ; Junková, Vendula (referee)
We wanted to describe the situation of sibling incest in the population of the Czech men and women in the age between 18-30 years old. The questionnaire of 21 items was created for this purpose. The questionnare was located to the Internet and we distributed it to 9 secondary schools as well. Overall we acquired 1599 completed questionnares. 89 of the informants had an experience with the sibling incest. 71 of them were victims, 18 were perpetrators. We found out, that the most common sexual acitivity was touching and masturbation, in 1/3 cases vaginal intercoursce was made. The most common perpetrators was the older brother, the most common victim was the younger sister. The average age difference between siblings was 4,7 year. The most of the victims report negative influence of this act (f.e. depression, anxiety, somatic problems, nightmares). These negative influences were temporary in the most of the cases.
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The sibling incest
Jarošová, Lenka ; Junková, Vendula (referee) ; Weiss, Petr (advisor)
We wanted to describe the situation of sibling incest in the population of the Czech men and women in the age between 18-30 years old. The questionnaire of 21 items was created for this purpose. The questionnare was located to the Internet and we distributed it to 4 secondary schools as well. Overal! we acquired 1129 completed questionnares. 52 of the informants had an experience with the sibling incest. 46 of them were victims, 6 were perpetrators. We found aut, that the most common sexual acitivity was touching and masturbation, in 1/3 cases vagina! intercoursce was made. The most common perpetrators was the older brother, the most common victim was the younger sister. The average age difference between siblings was 4,27 year. The most of the victims report negative influence of this act (f.e. depression, anxiety, somatic problems, nightmares). These negative influences were temporary in most of the cases.
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IS analysis and enhancement scheme
Chasák, Petr ; Jarošová, Lenka (referee) ; Dydowicz, Petr (advisor)
The information system in a dynamic expanding company becomes more and more the key issue. Therefore its actualization and adaptation to the new needs of the company is necessary. The concern of this thesis is to evaluate the currently used information system in the company and to define its imperfections. Further it recommends certain measures that should be implemented as soon as possible to eliminate the imperfections, with respect to the financial demands.
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The accounting valuation of cultural heritage, nature of museum collections, objects of cultural value and religious buildings
JAROŠOVÁ, Lenka
The aim of this paper is to present the proposed amendments, discuss their current form, apply the validity of the basic accounting principles, adhere to a true and fair view of the accounts and highlight the practical importance of this type of property for the development of the region. Act on Accountancy no. 304/2008 Coll., amending Act no. 563/1991 Coll., regulates the obligations of owners and managers of cultural monuments, museum collections, objects of cultural values and religious buildings. Newly under this Act they are obliged to keep these in the accounts as assets. These adjustments should bring improvements to register this type of property. With that, we of course open up a number of questions. We must not forget that property as cultural monuments, museum collections or objects of cultural value, have not only the financial value, but also historic. The paper is devoted to amending legislation and its impact on the register and conditions valuation of this type of property.
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