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The Impacts of the Tax Records Transition to Accounting for the Selected Entrepreneur
Sedláčková, Jitka ; Šišková, Jitka (advisor)
The thesis titled Impacts of the transition of tax register on accounting for the selected entrepreneur deals with a general overview of management, tax register and accounting for entrepreneurs in the Czech Republic with respect to the chosen legal form of business. The outcome is determined by critical moments and recommendation of variants of the transition on accounting with regard to tax optimization.
The theoretical part explains the basic concepts related to doing business in the Czech Republic, followed by a description of the analysis of the various accounting methods depending on the chosen form of business. It is also outlined the current tax system of the Czech Republic with an emphasis on income tax of legal persons with optimization option.
The practical part is focused on acquired of theoretical knowledge. At selected entrepreneur are made model calculations related to the financial results of the total levy taxes, including optimization, depending on the method of accounting and in connection with the legal form of business. At the end of the practical part are determined the critical moments of transition from tax register on accounting and for entrepreneur is proposed the optimal process of transition.
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Psychological specifics of teacher educating children with autistic disorders at a special scholl
Bílá, Nikola ; Šírová, Eva (advisor) ; Mertin, Václav (referee)
The theoretical part of the thesis concentrates at the begining on pedagogical profession in general with deeper focus on a repertoire of techers' activities. There are being charecterised mandatory personal presumptions and competences of teachers. In detail is elaborated the part about autism. The main part of the chapter constitutes of a review of psychological and medicinal aproach to this issue, diagnostical criteria and a overview of all the pervasive developmental disorders. The final part describes the possibilities of educating children with autism not just in the Czech republic but as well in other european countries. The empirical part of the thesis shows results of qualitative research focused on evaluation of psychological specifics of the work of teachers educating children with autism in the Czech republic from the point of view of the teachers and parents. The data were collected by observation, interview and analysis of documents. KEY WORDS Teacher, working competences, autism, educating children with autism.
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Information systems of secondary education
Charvátová, Jindřiška ; Vaněk, Jiří (advisor) ; Věra, Věra (referee)
This dissertation Information system of secondary education deals with a practical application of the information system used at the Secondary Vocational school of Gastronomy and Business in Prague, which mainly aims at the presentation of an overview, exploitation and assessment of information systems for secondary schools and based on a questionnaire survey suggests a solution to the given situation.
The theoretical part of the thesis shows a summary and application of the information systems for secondary schools based on secondary research of literature and available sources. The practical part is primarily targeted at research concerning practical application of the information system. The other part refers to a needs analysis of the pedagogical staff referring to the application of the school IS in the form of a questionnaire survey. Subsequent improvement proposals are made based on the outcome evaluation.
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Design and implementation of e-learning in the area of interest
Marešová, Nikola ; Husa, Jiří (advisor) ; Marek, Marek (referee)
The bachelor's thesis entitled "Design and implementation of e-learning in the area of interest" deals with buying used cars. The essential part of this work is a creation of e-learning course for buyers and other people interested in this area which aims to improve their knowledge. The participants will get an overview of the most common situations and problems they can meet when buying a used car. The theoretical part presents an overview of the topics of the issue of purchase of used cars. It may serve as a theoretical guidance to the e-course, it brings its content. The topics are based on the analysis of information from printed and electronic sources, supplemented by experiences of the author and experts in the field. The practical part deals with the creation of an e-learning course. It contains an analysis of the needs of buyers, the reasons for the creation of the course and the requirements of it, its objectives, a description of the used authoring tool eXe and graphic creation process from the creation of the course after its publication in steps. All this is complemented by the feedback from six volunteers who have expressed an interest in testing the course and then doing a review. Before the creation of the course it was necessary to analyze the situation and find out why such a course is needed. The acquired knowledge was then processed in the course by the synthesis method. For the evaluation method it was used a short personal interview where the author examined satisfaction with the course, its possible shortcomings and suggestions for improvements or enhancements.
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Exploitation of GPU in graphics and image processing algorithms
Jošth, Radovan ; Svoboda, David (referee) ; Trajtel,, Ľudovít (referee) ; Herout, Adam (advisor)
Táto práca popisuje niekoľko vybraných algoritmov, ktoré boli primárne vyvinuté pre CPU procesory, avšak vzhľadom k vysokému dopytu po ich vylepšeniach sme sa rozhodli ich využiť v prospech GPGPU (procesorov grafického adaptéra). Modifikácia týchto algoritmov bola zároveň cieľom nášho výskumu, ktorý bol prevedený pomocou CUDA rozhrania. Práca je členená podľa troch skupín algoritmov, ktorým sme sa venovali: detekcia objektov v reálnom čase, spektrálna analýza obrazu a detekcia čiar v reálnom čase. Pre výskum detekcie objektov v reálnom čase sme zvolili použitie LRD a LRP funkcií. Výskum spektrálnej analýzy obrazu bol prevedný pomocou PCA a NTF algoritmov. Pre potreby skúmania detekcie čiar v reálnom čase sme používali dva rôzne spôsoby modifikovanej akumulačnej schémy Houghovej transformácie. Pred samotnou časťou práce venujúcej sa konkrétnym algoritmom a predmetu skúmania, je v úvodných kapitolách, hneď po kapitole ozrejmujúcej dôvody skúmania vybranej problematiky, stručný prehľad architektúry GPU a GPGPU. Záverečné kapitoly sú zamerané na konkretizovanie vlastného prínosu autora, jeho zameranie, dosiahnuté výsledky a zvolený prístup k ich dosiahnutiu. Súčasťou výsledkov je niekoľko vyvinutých produktov.
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Characteristics of the working behavior of Czechs and Ukrainians
BYKOVA, Sofia
The aim of this work is to create a transparent and comparable characteristics of the work behavior phenomenon within the cultures of those states - what is common and what is different between them, or maybe incompatible .It is supposed to have some analysis of possible conflicts and their connection with the mentality. The primary reason of this aim choosing is the specialty I study. My work contains information that could be interesting and useful not only for me and my future job, but also for managers and other employees. Overview of examined issues contains specific points, such as the fundamentals of economic psychology and behavioral economics (symbiosis of psychological and economic opinion on motivation and rationality of individuals), theories of motivation and reaction to different occurrence, characteristic of the term "mentality", general points about the human impact of the world economy. For realizing the goals of my work the following hypotheses have been proposed - Czech and Ukrainian mentality have significant differences, though these cultures are close. - Ukrainian and Czech employees are able to work effectively in a team and find a "common language" in the workplace. The difference in mentality does not obstruct on it. - Employers could be interested in the Ukrainian employees taking into account their high concernment and motivation. All three of the hypotheses were confirmed by observed data and comparison of mentality characteristics. Czechs are often tolerant to other cultures, moreover Ukrainian culture is not much different and does not create difficulties in the working relationship. Based on the fact that the chosen company has no conflicts associated with work behavior and differences in mentality, it's hard to define my contribution to this organization work.
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Biotechnology in the world and the Czech lands
Pěknicová, Jana
Biotechnology in the world and the Czech lands Biotechnology is any technology that uses biological systems, living organisms, or parts of a particular production or their conversion or other specific applications. The lecture should show a brief overview of the biotechnology industry in the world, in the Czech lands, in the Institute of Biotechnology CAS, v. v. i., and in the project BIOCEV: 1. Biotechnology in the world • Beginning of biotechnologies • Milestones • Application in medicine • Gene therapy • Genetic modification (science, agriculture, industry) 2. Biotechnology in the Czech lands • Czech biotechnology: milestones 3. Institute of Biotechnology CAS, v. v. i. • Research and outputs into practice 4. BIOCEV – Biotechnological and Biomedicine Centre of the Academy of Sciences and Charles University in Vestec Establishment of centre of excellence as part of the European scientific area guaranteeing the development of modern biotechnology and medicine.
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Role and competences of the nurse in compared with Czech Republic and Namibia
KLYNCYPAROVÁ, Hana
Theoretical grounds The nursing profession among the professions and mission. Job nurse is one of very important professions. Nurse is an independent worker who has an irreplaceable role in the provision of care. In practice, certain roles, such as the role of a caregiver, the educationalist, communicator, the role of the lawyer, consultant, person, who brings the change, manager and researcher. These roles are constantly interacting and are interconnected. Health care has multidisciplinary and multiprofessional character. Although each of these professions contribute to care in a unique way, all share certain skills that are necessary to ensure the quality of care. Over the years there have been increasing professional skills and increase competencies. Expanded the range of services for which they previously did not have the competence or sisters had a written authorization of a doctor. This work is made up of theoretical and empirical part. The theoretical part provides an overview and information on the field of nursing and its history, dealing with the care system and education system in the Czech Republic and Namibia. The following list of findings roles and their importance in the nursing profession. The last part deals with the competencies of nurses in both countries. The aim of the thesis: The aim of the study was to determine the roles and responsibilities of nurses in the Czech Republic and Namibia. To to obtain this information were chosen research question what role nurses advocate in the Czech Republic and Namibia, and what are nurses in the Czech Republic and Namibia competence. Methods: To ensure the necessary data and information was chosen qualitative research through deep interviews. Nurses who were interviewed were from a hospital in the Czech Republic and nurses from hospitals in Namibia Keetmanshoop. All interviews were recorded on a Dictaphone andwritten down on the paper. Results: Recorded interviews were analyzed after writing down, we were using paper and pencil methods. Dialogs were openly coded. The analysis of these data arose following categories: the role of caregivers, the role of the teacher, communicator, the lawyer's role, the role of counselor, role of person who brings the change, the role of leader, manager's role, the role of researcher and categories of competence. Individual categories were assigned to subcategories. All informationwere are illustrated by clear diagrams of the individual categories. Conclusion: The Research shows that nurses have a general maintenance of the roles and competencies, actually both of sides, Namibia and Czech Republic also. both groups were mostly able to define roles in nursing care. Surprisingly czech nurses most failed in the role of the Advocate, while African colleague have proven to be very informed. Research also showed negative effect of paperwork and administration in czech system. Nurses having feeling they do not provide active care as they would be able to. Czech nurses seems also low initiative and ambitious, Czech nurses do not desire for increasing competence on the other hand African nurses, who have more competencies, want still more, than they already have.
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Experiences of health workers with acupressure
ROUBÍČKOVÁ, Radka
The abstract of the diploma thesis is focused on the acupressure and its influence of backache of medical staff. We chose the theme of acupressure because it is a non-invasive treatment method which can be practiced by everyone in the comfort of the home and no aid is necessary to have, just the basic knowledge and training how to perform acupressure. Acupressure is not physically or time consuming and that is why it is considered as a suitable means as an additional treatment of pain and other health disorders. It can improve nursing care. The theoretical part deals with pain and pain of medical staff who are the highest risk group of backache in the lumbar region. The backache is the most frequent cause of incapacity for work. Furthermore, in the theoretical part we deal with acupressure, one of the methods of alternative medicine. For the processing of the theoretical part, we used the available foreign and Czech literary sources. The empirical part of the diploma thesis is a quantitative method. The results obtained from the research were processed in the overview tables and case reports. For the thesis we set two research objectives. The first objective was to find out the experience of medical staff with acupressure. The second objective was to verify the influence of the techniques of acupressure for backache of medical staff. On the basis of the aim two hypotheses were created. The first hypothesis should show whether the backache will be softened by application of the acupressure techniques. The second one shows whether there is the difference in approach of nurses and doctors to perform acupressure.
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A nursing issue: peripheral venous catheter
TOMÁNKOVÁ NOVÁKOVÁ, Monika
Peripheral venous catheter is used to access the venous system. It is one of the most commonly used invasive procedures in health care facilities. This procedure falls within the competence and daily tasks of nurses. Therefore this type of nursing care is susceptible to risk of proceeding routinely which might result in conscious or unconscious errors. Peripheral venous catheter needs to be introduced into the patient's vein in the following cases: planned parenteral nutrition, infusion or transfusion therapy, application of intravascular medication or contrast media, rehydration, blood sampling (which can be performed immediately after introducing the peripheral venous catheter and before administrating medication) and also during an emergency care for critically ill (such as cardiopulmonary resuscitation). Nurses should be as knowledgeable as possible about this issue so that the peripheral venous catheter can be introduced well and fulfil its purpose. It is important to ensure that nurses obtain all the necessary information about their patients before inserting the catheter and that they are able to properly inform the patients about the procedure and to communicate with them. Next, nurses should be familiar with the correct procedure for inserting catheters, they should be informed about possible contraindications and know how to choose the correct type of catheter as well as where to place it. Furthermore, nurses should care for this vascular access correctly and provide the patient with enough information about taking care of the catheter after the procedure. Finally, nurses should be aware of their own potential errors and also of possible complications. Therefore they should employ aseptic technique so that they can eliminate nosocomial infections. The thesis is divided into a theoretical and an empirical part. The theoretical part focuses on the history of peripheral venous catheters and their types, indications and contraindications, necessary equipment, nursing care, complications, etc. The empirical part consists of a research. The aim of the thesis was to map the use of peripheral venous catheters in hospitals as well as to identify factors that may lead to problems among the patients with peripheral venous catheters. Four research questions were assigned to these aims. 1. What is the procedure prior to inserting a peripheral venous catheter? 2. What are the standards of caring for patients with an inserted peripheral venous catheter? 3. In which steps of caring for peripheral venous catheters do the nurses lack knowledge? What equipment do the nurses prepare in order to insert a peripheral venous catheter? The Bachelor's thesis was conducted using a qualitative research survey. The methods of collecting data included semi-structured interviews and participant observations. The research was carried out only in one hospital ward and it was anonymous. First, the data were collected by means of a semi-structured interview. The nurses were asked 14 questions (see Appendix 8). During this interview, several more subquestions were added. The results of the interviews were then grouped into several categories for the sake of clarity. The second method of collecting data was participant observation. The observed facts were recorded into an observation sheet (see Appendix 9). The same nurses who were interviewed were also observed. This Bachelor's thesis has been written in order to provide a basic overview of the peripheral venous catheters. It could be used as an information source for more experienced as well as novice nurses. The practical output of this Bachelor's thesis is a nursing care standard concerning peripheral venous catheters. This standard was missing in the hospital ward and could help the nurses to take care of these vascular accesses, to proceed correctly and eliminate possible errors (see Appendix10).
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