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State castle Litomyšl library. The history of the library collection, the analysis and cataloguing of its greatest part
Večeře, Vít ; Sládek, Miloš (advisor) ; Beneš, Zdeněk (referee)
The subject of this diploma thesis is the library of the state castle Litomyšl that was created as a product of the state institutions in the second half of the 20th century. The thesis deals with the topic in two fundamental segments - theoretical and practical. The theoretical part provides comprehensive processing of the library history and analysis of the particular unit especially from the topical, chronological and geographical point of view. The paper also focuses on the language, provenance as well as physical condition of the books and especially the graphics of the prints. From a thematic point of view, particular emphasis is placed on the most interesting, though not very numerous, group of religious prints and manuscripts. The practical part of the thesis, which consists in the cataloguing of the fund, brings the greatest factual contribution, especially to Národní památkový ústav that will therefore obtain a complex overview on one of its collections, but also to specialized public, for whom the composition of the catalogue means the possibility of the research use.
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Liturgical Textiles and Preservation of Them
Jonová, Jitka ; Martinek, Radek ; Grill Janatová, Markéta ; Kuldová, Marie ; Nachtmannová, Alena ; Vavřinová, Valburga ; Piatrová, Alena ; Hasalová, Eva
The care of historical liturgical textiles is often not given the attention it deserves. Liturgical textiles represent an important group where historical textiles have been preserved to this day. Three basic areas can be created for the care of historical liturgical textiles: Interest and enlightenment/ education of the public The historical liturgical textile, although no longer fulfilling its function (it is not used in the liturgy), remains an important cultural heritage of the Church. The actual place where it is usually preserved are the sacristies, oratories or parishes, where, however, it does not always have the appropriate conditions. Although according to the requirements of the church and the state monument care it is desirable to protect historical liturgical textiles (although it is not listed as a part of parish property and should be kept in inventory), sometimes it is destroyed (incineration, improper storage, etc.) or even sold. In this case, it should be kept in mind that this is an illegal disposal, in which irreversible losses occur (historically valuable liturgical textiles are destroyed), moreover, in the case of sale not only that the parish property is being defrauded, and the priests are not always able to estimate the true value and textiles are sold below cost and can later be seen on online sales portals at a much higher price. Parish clergy are often overwhelmed and do not see historical liturgical textiles as something important to which they should pay more attention. It should therefore be recalled that the vast majority of it is the property of the parish, etc., which cannot be disposed of arbitrarily, and in addition also consecrated objects that deserve respect. Sacral art, including historical liturgical textiles, is the cultural heritage of the Church that needs to be protected. Art has not only a liturgical function, but also an evangelistic one. When dealing with historical liturgical textiles, it is desirable to contact experts, the relevant diocesan conservation center, specialist workplaces of a museum or monument institute. Inventory and storage Historical textiles should be kept in the inventory of the relevant parish (monastery, etc.) or state institutions in the appropriate forms. Inventory records together with archival documents can help to shed light on the identification, but also the closer identification (material, origin, etc.) of the monument. It is not possible to demand that the conditions of historical textiles in the specialized depositories of various institutions would be ensured in parishes. Unfortunately, there is often not enough space even in specialized diocesan depositories. Especially in the case of "commonly preserved parameters", it is desirable to store them in suitable places where they will not be undesirably damaged (temperature conditions, humidity, dust, insect damage, rodents). Restoration and presentation Restoration must be entrusted to appropriate experts. Historical liturgical textiles, as well as other sacral monuments, prove the cultural richness of the Church, which, however, has an irreplaceable pastoral and evangelistic mission. Particularly unused historical parameters can thus be part of short-term (eg Church Night) or long-term exhibitions. However, it is necessary to pay attention to the suitability of the method of their presentation and to document any loans. It must not be used inappropriately (clothing for the Three Kings collection, theatrical costume, etc.)
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Internal Accounting Procedures for a Company
Foralová, Eliška ; Hudcová, Lenka (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the internal guidelines of HBH Projekt spol. s.r.o. The first part of the thesis defines the basic concepts and then introduces the brief content of individual guidelines and detailed theoretical description of the guideline on the timetable and the procedure for the preparation of the financial closures and the financial closures for the period. The second part analyzes the selected company and evaluates the new directive in the company. The last part is the actual design of the selected internal guideline.
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Property record based on RFID technology
Černý, Jakub ; Dydowicz,, Petr (referee) ; Kříž, Jiří (advisor)
This bachelor work focuses on the study of the modern technology of RFID tags and its application at Faculty of Business and Management in Brno. The main subject of this work is to use this technology as a replacement of barcode technology with the intention of raising processing speed, effectiveness and protection against stealing.
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The Principle of Conclusiveness at Selected Accounting Entities
Chaloupková, Jana ; Svoboda, Michal (advisor) ; Ďurianová, Gabriela (referee)
The subject of the bachelor's thesis is defining the principle of conclusiveness at selected accounting entities. In the theoretical part it deals with describing the public sector, specifies briefly the chosen accounting entities and their legislative arrangement. Further on it quotes conditions for keeping conclusive accounting with the emphasis on the inventorying. The practical part concentrates on keeping accounting in a specifically chosen municipality and its solution of the principle of conclusiveness. The conclusion of the practical part concerns itself briefly with the introduction of electronic devices in public administration.
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The fixed assets and their inventorying in medium-sized municipality
Bejvlová, Pavla ; Svoboda, Michal (advisor) ; Takáčová, Hana (referee)
The thesis is concerned with management and accounting of municipalities with specialization of the fixed assets. It is based on the Accounting Acts, relevant regulations and Czech Accounting Standards for the selected accounting units. It deals with the ways of obtaining the fixed assets, amortization, technical evaluation, ways of discarding and inventorying. The ascertained knowledge is applied in practical part with the example of the municipality Janovice nad Úhlavou.
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Internal control system
Pätnická, Lucie ; Polák, Martin (advisor) ; Molín, Jan (referee)
The aim of this bachelor thesis is to explore the issue of internal control system and point out the consequences of his failure. The first part of this thesis is focused on the internal control system and its elements. The second part is devoted to internal guidelines and as example is given internal regulations of an unnamed high school. The following chapter explains the basic concepts related to inventorying and in the last chapter is KPMG survey Profile of a Fraudster Survey 2007 translate to Czech, which was studied internal profile of the perpetrator of fraud.
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The Final Accounts and The Closing Financial Statement
Klouparová, Iveta ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to provide a view on The Final Accounts as a system and to point out the requirements of The Closing Financial Statement in the Czech Republic. It also provides information about the adherence of legal obligation to publish The Closing Financial Statement by accounting entities. The theoretical part of the thesis is describing the necessary legislation which determines the subject and formal content of this part of accounting, which further continues with general and the most significant accounting principles. Following explanation of The Final Accounts as such is divided in two periods. The first period includes inventorying and equally important entering the closing operations into accounts. In the thesis is also described several of these closing operations showed on particular examples. The second period is concerned about finding out the profit before taxation, calculation of the income tax, following entering into accounts, the tax liability, and the final closure of used accounts. The fourth chapter of the theoretical part characterizes The Closing Financial Statement, its obligatory and optional accounting repots, explanation of the obligation to verify the accounting reports by auditor and the essential publishing of The Closing Financial Statements. In the final - practical part of the thesis, there will be introduced results of the empirical research of publishing or rather non-publishing The Closing Financial Statement by companies with the limited liability in the field area of this research - Prague 6, in 2010.
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