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Povinnosti dceřiné společnosti při sestavování konsolidované účetní závěrky
Čadová, Lenka
The bachelor thesis is focused on drawing up of consolidated financial statements from perspective of the chosen subsidiary. The main goal of the thesis is a proposal of progress chart of documents preparation which are given over to the parent company. The problems of the consolidated financial statements are defined in the theoretical part (consolidation group, consolidation rules, consolidation methods). The practical part describes concrete requirements of the parent company on controlled accounting entity which are essential to draw up consolidated financial statements. Resulting progress chart of processing of these bases is available in the chapter called Discussion.
Ethics in health care and social work - comparison of principles and applications
ČADOVÁ, Lenka
Ability and willingness to act ethically is the basis of the quality of the service in helping professions. This thesis deals with the fact which ethical principles are considered to be the most important in work of health care professionals and social workers of the civic association Prevent. In the theoretical part it is dealt with professional ethics, specifics of ethics in health care and social work, about the ethical codes of health and social workers and ethical principles of these professions. Ethics is a philosophical science that seeks to identify and justify the common and general bases which are connected with morality (culturally and historically conditioned by moral standards). The most common approach to the professional ethics is to determine generally formulated ethical principles. The formulation of the ethical principles of the profession can help to understand better the goals that have to be fulfilled. They are defined freely, so they can be acceptable to all. Their freedom is also their weak point - the acceptance of the principle does not give the instructions for a particular act, in addition to the generally accepted principles often come into dispute among them. The basic principles of medical ethics are considered the principles of non maleficience, beneficence, autonomy and justice. Banks defined similar principles for social work ? respect to the right to self-determination, support of well-being or welfare, distributive justice and equality, in the sense of non-discrimination. The practical part of the thesis presents the results of the research. Its goal was to find out which ethical principles are considered by health care professionals and social workers of the civic association Prevent the most important in their profession and how they apply these principles in practice, next to find similarities and differences in the responses of both professional groups and their clients. To achieve the goal the qualitative research was chosen. Interviews, semi-structured interview technique were used to gain the data. The sample was made up three health care professionals, three social workers and three clients civic association Prevent. The research results show that the area of ethics for health care profesiionals and social workers is a difficult topic. The interviewed professionals and clients do not realize the difference between ethics in the health and social work. All interviewees rather see the difference between professionals working with drug users, who are judged as professional and respondents are satisfied with their ethical behavior, and professionals outside the field of addiction, where they met with unethical approach ? prejudices, not respecting of the dignity, condemnation due to addiction. The social workers and health care professionals mention a number of principles which they consider relevant and important to their work. The matching answers to five basic bioethical principles and the principles of social work (non maleficience, beneficence, autonomy, justice, equality-nondiscrimination) has shown that the answers of the respondents of both professions at the same time meet the basic ethical principles of social work and bioethics. Nonmaleficience principle, which is not referred in the literature as the ethical principles of the social work, which two of the three paramedical workers and two of the tree social workers mention in their answers. The principle of the equality, is not mentioned among the basic bioethical principles, two of the three paramedical workers and two of the three social workers. Also the interviewed clients think that it is also very important and significant, the main client requirement in the area of ethics for both professions is the respect for the client, the access without prejudices. The interviewed health care professionals and social workers agree that the main way of solving ethical problems is the intervision in the team and a supervision.
Overview of facilities for children who need immediate assistance in the Czech republic and specification of the Fund for children in need facilities.
ČADOVÁ, Lenka
The thesis is focused on facilities for children who require immediate help (ZPDVOP) as an instrument of a socio-legal protection of children in the Czech Republic. The introduction describes the importance of a family, family disorders, fundamental legal instruments on children?s rights and socio-legal protection of children, including the legal framework of facilities for children who require immediate help. The objective of this work was to present basic information on facilities for children who require immediate help in the Czech Republic and to describe the specifics of these facilities that are run by the Fund for Children in Need. Quantitative research, the method of document analysis and the technique of secondary data analysis were applied to prove the hypotheses. The data obtained in the research were processed and diagrammatized. To describe the Children?s Centre of South Bohemia and another facility called Klokánek, in Hostivice, qualitative research, document analysis and secondary data analysis were applied. The method of a questionnaire and the technique of a half standardized interview were used during the visits to these facilities. Two hypotheses were being checked. The first hypothesis, claiming that the number of facilities in particular regions is not equal to the number of citizens, was proved. The other hypothesis, claiming that the organizational structure of the Fund for Children in Need differs from the structure of facilities run by other institutors, was also proved. Two hypotheses arose from the qualitative research: children who stayed in Klokánek were more satisfied than children who stayed in any other facility for children who require immediate help, the work in Klokanek is more demanding than in other facilities, the number of children who return back to their families is higher in facilities that are run as children?s centres than in Klokanek facilities. This thesis can serve as an outline file on facilities for children who require immediate help in the Czech Republic and also as a background for further research in this field.

See also: similar author names
2 ČADOVÁ, Lucie
3 Čadová, Lenka
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