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Dancee: Complex Protection of Nová Ves Groundwater Source
Ramboll
Projekt je zaměřený na návrh komplexní ochrany vodního zdroje Nová Ves. Cílem projektu je vypracování koncepčního návrhu ochranných opatření tohoto vodního zdroje tak, aby i do budoucna byla zachována vyhovující kvalita jímané vody. Návrh ochranných opatření vychází z hodnocení současného stavu znečištění podzemních vod na přístupech k jímacímu území a z prognózy jeho dalšího vývoje a důsledků.
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The conceptual framework in IFRS and the czech accounting rules
Koudelová, Martina ; Valášková, Mariana (advisor) ; Pelák, Jiří (referee)
The conceptual framework as an introductory document of International Financial Reporting Standards is the basis for financial statements preparation. It consists of the objective of financial statements, underlying assumptions, qualitative characteristics, definition of elements of financial statements, their recognition and measurement as well as concepts of capital and capital maintenance. The evidence of the necessity of the conceptual framework is seen in wordwide harmonization and in an ongoing process of convergence. The importance of the conceptual framework is emphasized by ideas and reasons supporting its creation coming from the past. By novelising the conceptual framework the project was divided into eight phases called A to H. This bachelor thesis has for an objective to compare the conceptual framework to the czech accounting rules. And following this comparison to find whether there is some conceptual framework of financial reporting system in the Czech Republic.
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Use of NIC and NOC nursing care in the standard units
VACULČÍKOVÁ, Jitka
The thesis is focused on the up-to-date issues of application of NIC and NOC to nursing care at standard wards. Implementation of unified nursing language is a great challenge for Czech nursing. Application of unified professional terminology and standardized electronic data improves effectiveness of cooperation between health care staff from different facilities and develops nursing statistic registers, which are useful for development of research in nursing care and substantially improve the quality of nursing care in heath care facilities. This thesis is a part of research grant project implemented by the Department of Nursing of the Faculty of Health Care and Social Studies of the University of South Bohemia in České Budějovice, GAJU JU 079/2010/S, called Application of conceptual model and classification systems to nursing documentation. In the theoretical part we map the basic theses, principles and novelties of development, classification systems, particularly from foreign literature. We set four basic goals before the research, focused on application of classification systems to standard departments, on the aspects affecting introduction of classification systems to standard departments, elaboration of proposals and solution of application of classification systems and verification of application of classification systems to standard departments. The research was implemented in cooperation with the following South Bohemian workplaces: České Budějovice Hospital, Český Krumlov Hospital, Jindřichův Hradec Hospital, Prachatice Hospital, Strakonice Hospital, Tábor Hospital, and Písek Hospital. The empiric part was based on qualitative-quantitative method. We chose the techniques of document content analysis and semi structured interview. The quantitative research was based on questionnaire research. We examined the diagnostic-nursing management from selected documents from the involved hospitals by means of content analysis. We conducted interviews with head nurses and we particularly focused on the spheres of nursing documentation topics and diagnostic classification systems. Three research questions were linked to the interviews. The interviews were interpreted in the form of thought maps. The questionnaire research was designed for general nurses from standard surgical and internal wards. Four hypotheses were related to the questionnaire research. The quantitative data were processed in statistic form; we used frequency tables and also worked with the chi-square test of compliance. A basic nursing diagnostic module according to NANDA-I, NIC and NOC, which has been presented to nurses ? professionals from practice ? for testing is the output of the thesis. Nursing specialists were informed on the content analysis results at the 3rd South Bohemian Conference of non doctoral health care workers in České Budějovice.
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Richard Strauss: Salome- comlex project of theatre stage design
Němcová, Iva ; Dušek, Jan (advisor) ; Glogr, Karel (referee)
Thesis is divided into two main parts. The first considers
contemporary opera against the backdrop of its historical foundations.
I introduce examples from the past and discuss their underlying ideas
and contexts. I then analyze these works as they apply to my own
scenography. The second part addresses my creative process, the
practical issues and solutions associated with the concrete
implementation of a fully realized opera.
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Electronic documentation in nursing practise
KRÝDLOVÁ, Michaela
As a consequence of the quick development of information technologies there has been a natural and gradual transition to the electronic data storage in nursing. The firstversions of the software application for such documentation have been developed in cooperation with professionals dealing with information technologies in the States of the European Union and it is the nurses who decide what the content of the nursing documentation will be. Therefore it is very important that the nurses {--} as the main users of this software {--} are actively involved in the creation process of the electronic nursing documentation. The advantage of introducing the electronic nursing documentation is filing of the important data about a client in the NIS where it is possible to retrieve the history anytime. In contrast to the traditional records, it is easier to read these records and it is not possible to cross any information out or lose it. Further, it saves nurses{\crq} time, it automatically records time and name of the medical worker who logged in the NIS and it meets the recommendations of the accreaditation standards. A qualitative research was used in the research part of this thesis. A semi-standardized interview with the head nurses and a structured interview with the senior staff nurses and ward sisters of the departments of internal medicine and of surginal wards of the selected hospitals were used to collect the data. Further, the method of content analysis was used to compare the electronic nursing documentation in the individua surveyed hospitals. The structured interview with the senior staff nurses and ward nurses was not done in the Hospital České Budějovice, a.s. because the programme of the electronic nursing documentation has not been started there. Case reports are created based on the gained interview results. The case reports comprise the research base on which categorized charts in which the research results are recorded are based. The research was conducted from January till June 2009. The surveyed group consists of head nurses, two senior staff nurses and two ward sisters of the departments of internal medicine and of surginal wards of the selected hospitals of the chosen regions of the Czech Republic. The research was conducted in the South Bohemian Region {--} the Hospital České Budějovice, a.s., the Pilsen Region {--} the Teaching Hospital Plzeň, the South Moravian Region {--} the Teaching Hospital Brno and the Vysočina Region {--} the Hospital Jihlava, p.o. Four research questions were defined at the beginning of our research in order to achieve our goal. The research questions 1: Does the electronic nursing documentation contain all phases of the nursing process (anamnesis, diagnosis, care plan and assessment)? The research questions 2: Is the nursing taxonomy a part of the electronic nursing documentation of each patient? How is the record of the nursing diagnosis created (crossing x filling in)? The research questions 3: Which nursing model has become the basis for the nursing anamnesis of the electronic nursing documentation? The research questions 4: Can the nurses take an active part in the preparation process of the electronic nursing documentation? All our research questions have been answered. We defined the following hypotheses based on the results of our research: H1: The electronic nursing documentation contains nursing anamnesis based on the Marjory Gordon{\crq}s conceptual model. H2: The nurses are offered to cooperate in the creation process of the electronic nursing documentation. H3: There is a taxonomy part in the nursing documentation. H4: The electronic nursing documentation covers all phases of the nursing process. We belive that the results of he
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Nekoncepčnost koncepčního řešení odložené daně
Filinger, Marek ; Žárová, Marcela (advisor) ; Sedláčková, Dana (referee) ; Tumpach, Miloš (referee)
This dissertation entitled "Deferred Tax and its Conceptual Complexities" addresses two immensely complex and intricate issues of deferred taxes and business combinations. Its aim is not only to analyse the development of accounting standards both individually and in mutual dependence, but also, with the help of scholarly works and practical reflections, to draw conclusions on the current state of accounting for deferred tax and on the process of international convergence. In order to achieve this goal, the following approaches were used: close reading of accounting standards as well as professional papers, analysis of the past development from both historical and regional perspective, and deduction of the author's personal conclusions using illustrative charts and a practical example. The dissertation is composed of three interlocking parts looking at deferred tax on its own, the deferred tax in business combinations and deferred tax in a broader context. It is evident, that deferred tax lies at the core of the whole study; however, it does not mean that the ultimate purpose was to dwell on its tiniest details. On the contrary, details, such as the distinction between enacted and substantively enacted tax rates and laws, are pointed out only to shed additional light on the general situation -- especially as the short-term convergence project on deferred taxes is coming to its end -- and on the role of rules versus principles in the current accounting standards, especially on the role of the true and fair view principle. In the first part, the fundamental building blocks (such as the methods of accounting for deferred taxes and the various differences) are introduced from the viewpoint of standards applicable in the United Kingdom, the United States of America, the Czech Republic, and of International Financial Reporting Standards. All the standards are first discussed in chronological order with only the defining issues being analysed; afterwards, the standards are grouped according to the relevant standard setters and discussed in greater detail. The overall picture summarises the main points of the first three chapters. The second part provides the reader first with a general overview of deferred taxes in business combinations, and then focuses on deferred tax assets and the temporary difference arising from the initial recognition of goodwill. The conceptual inconsistencies and the gradually increasing complexity are portrayed using illustrative charts and the results of a simplified practical example based on the data taken from the standards themselves. The conclusion of this part is quite simple: something needs to be done. The question is what. The third part tries to provide the answer. The tentative conclusion is that the path followed by UK standards might currently be the most principle-based, and therefore it could be worth looking at; moreover, it can show that the effort devoted to the reconciliation of US and international standards might be worthless unless it also reconsiders the logic of using the balance sheet liability method with comprehensive allocation but without discounting. The competition among individual standard setters has proved to be of a great importance as it demonstrates that the acceptable alternatives are working not only in the minds of academics, but also in the real world. Finally, the issues of individual responsibility and professional judgement are raised, the pros and cons weighed, and the direction for further research indicated.
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The Regulation of Financial Reporting in Switzerland
Helus, Petr ; Žárová, Marcela (advisor) ; Černý, Václav (referee)
The paper deals with the problems of financial reporting in Switzerland. In the introduction, the reader gets the idea of the concept of regulation which is structured in two levels. Both of them are focused on more deeply in the following chapters. The first chapter analyses the regulation included in the "Commercial Code" (Obligationenrecht). Furthermore, the framework of the current Swiss commercial-law and the regulation of auditing are addressed. The second chapter focuses on the regulation based on the Swiss generally accepted accounting principles (Swiss GAAP FER), including their Conceptual Framework. The third chapter is dedicated to examples of financial reporting according to Swiss GAAP FER (presentation of financial statements, provisions).
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Entities that account according to IFRS and the method of the assessment of corporate income tax base
Hanzlíková, Jitka ; Skálová, Jana (advisor)
This bachelor thesis treats of the assessment of corporate income tax base the entities that account according to IFRS in Czech Republic. In the introduction (1. chapter), I shortly attend to two models of the accounting regulation, qualitative characteristics of new Conceptual framework and the difference between IFRS issued by IASB and the ones accepted in EU. In the second chapter, I treat of the regulation of accounting in Czech Republic and entities that account by IFRS. The biggest focus is directed to the amendment of accounting law no. 563/1991 Sb. in term of IFRS. In the third chapter, I bring out the specific method of assessment of corporate income tax base, solutions of practical procedures between IFRS and taxation (particular models), thereinafter the possibilities of conversion in various levels and then chosen differences between IFRS and Czech accounting standards. The practical part is dedicated to a survey in chosen companies Pražské služby and Credium. In the conclusion, I summarize my knowledge I have obtained during writing my bachelor thesis - the advantages and disadvantages of the implementation of IFRS in a company.
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