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Přínos interního auditu ve státní příspěvkové organizaci působící ve zdravotnictví
Doležalová, Tereza
Doležalová, T. The contribution of internal audit in state allowance organization involved in health care. Bachelor thesis. Brno: Mendel University, 2015. Bachelor thesis deals with the internal audit authority selected allowance organi-zation, respectively contribution of this authority for the selected organization. The thesis is divided into two parts. The literary review deals with control, internal audit, external audit, compare and structuring of enterprises according a legal form. The own labor describes the specific organization and through a questionnaire survey assessed the situation in the organization and the proposed changes in the field of internal audit.
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Vytvoření manuálu pro kontrolu a evidenci bezpečnostních vazeb
Jašková, Věra
Installation of cabling systems in treetops provides additional support for weakened branches or crotches (defective branches) and improves their stability. It is one of the most effective and commonly used procedures to ensure stability of trees. The durability of some materials is limited, therefore it is necessary to inspect and exchange the cabling system when required. Currently, there is no manual or universal procedure for inspections and registration of these systems. The absence of their inspections may potentially be very dangerous. The rupture of these systems in trees that grow in busy public places could have devastating consequences.
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Strategicky orientované manažérske účtovníctvo drevospracujúceho podniku
Michal, Jakub
The content of this graduation thesis is to clarify the issues of modern tools in managerial accounting in strategic conception, and their integration and assessment of selected forest-based company. During processing work was divided knowledge into theoretical and practical. Theoretical knowledge are mainly based on foreign literature and subsequent comparison with the analysis of a particular forest-based company content is seen as a practical part. Introductory theoretical chapter first explains the historical genesis of the concept of management accounting and other chapters are trying to bring modern trends and tools in management control costs. The practical part is devoted to the analysis of the economic situation of the selected company, the use of modern methods of managerial accounting and besion to implement new methods to streamline the filling of the strategic objectives of the company. The conclusion evaluates analysis, provides suggestions and possible solutions to the identified shortcomings and also serves a direct view of the well-established elements of the company.
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Chroust Melolontha hippocastani Fabr. významný škůdce lesních porostů LS Choceň
Hejda, Vojtěch
Bachelor thesis monitors the occurrence of may beetle Melolontha hippocastani Fabr. on the ground Vysoká under the forest management Choceň. Control was an area of 1020 ha of the total area of 1363 ha basin. Control methods for the detection of grubs, soil probes, the results were used to define the occurrence of grubs. Habitat conditions of vegetation, where the grubs occurred were used for the determination of suitable sites for development may beetle. Using geospatial technology was developed to map the definition of occurrence grubs June bugs in the district Vysoká.
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The past and the present of purification of chimneys and flues
HÁLA, Pavel
This work endeavours to map the development and actual level of chimney and flue cleaning in the Czech Republic including the appraisal of statutory instruments during the period from 1751 to 2015. The aim is to compare the techniques and methods of chimney cleaning used in the past as well as in the present and their effect on health and enviromental protection and safety. The work is divided into two parts. The theoretical one introduces historical changes of rules defining cleaning of chimneys and combustion tracks in Czech lands in the past. The present technologies are being described as well as conditions of fire safety for functioning of chimneys and flues. This part is also following up checking and revisions of combustion tracks, measuring efficiency of combustion, burning of chimneys, frequency of checking and cleaning of chimneys etc. The following sections pay attention to documents dealing with classification of types of chimneys, technical and safety standards for safe working of combustion tracks and the impact of techniques of cleaning on health and enviromental protection and safety. In the second part of this work the results extracted from the questionnaire survey are presented. The results are devided into three chapters according to the three main areas the survey was focused on. The first chapter compares statutory instruments, prevention, checking and methods of chimney clearing and their effect on health, safety and environment. The second chapter pays attention to the same topics but in present days. In the last chapter the research is based on statistic numbers of fires in the particular periods. For the research the methods of analysis and appraisal of technical books, legal standards and information from internet sources were used. The qualitative research was evaluated by methods of comparison and analysis. By the means of analysis and appraisal of information from relevant literature the methods of cleaning of chimneys in particular periods of existence of chimney sweeping profession were compared. The main research was based on the evaluation of the answers to eleven questions concerning the issues of cleaning chimneys and the impact on health and enviromental protection and safety. The questions were presented to chimney sweepers in the form of an electronic questionnaire which was sent to two hundred persons from the whole area of the Czech Republic by e-mail. From the mentioned number 26 respondents sent their answers back. The results of the questionnaire survey were evaluated by the method of comparison individual opinions of the respondents were compared and after that the summary answers about various aspects related to chimney sweeping profession were made. The aim of this work was to compare the development of methods of chimney cleaning during various periods of existence of chimney sweeping profession and also to appraise the situation in the present days, including statutory instruments. The results of the research should have answered two main questions the first one should have assessed the effect of methods of chimney cleaning used in the present on health and enviromental protection and safety in comparison with the methods used in the past. The answer to the second one should have appraised legislation which deals with issues of chimney cleaning from the point of its comprehensiveness. The research shows that the techniques and methods of cleaning chimneys and flues used in the present guarantee better and higher health and enviromental protection and safety than the methods used in the past. However it is necessary to mention the fact that the number of fires which arise because of the chimney activity is still relatively high. According to the legislation the results show that the actual laws and regulations are sufficient, however in some aspects, especially in education system and professional preparation of chimney sweepers, we can find substantial defects.
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Compliance with the rules of organic farming in Novohradsko (farm Přibrání - cows sucler breeding)
JOCHOVÁ, Zuzana
The aim of the thesis was to document abidance by rules in cattle breeding in an ecological agriculture system. Above all the work is concentred on a cow breeding without commercial milk production on a farm in the Novohradske mountains. A part of the work is a brief survey of legislature and rules in ecological agriculture which is concentred on animal production. In the next part the work is paid to a system of support and dotations from national and European sources in ecological agriculture. The proper work is concentred on the farm characterization, checking system and the survey of dotations in this farming area. Checking and rule observance in ecological agriculture is processed according to protocols about carried checking and the rules are further consulted with appropriate authorities and external employees of the farm. The system of support and dotations in ecological agriculture was consulted with the company owner. According to the finding of facts about provided dotations this system of support was worked up into diagrams and the transparent table for the 2010 2014 period. In the final part there is a discussion about rule observance of ecological farming and a description of contemporary system of dotations including references which should evolve and improve further function of ecological farming in the area of rule observance and dotation providing.
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Novela zákona o zaměstnanosti v praxi
Nevrtalová, Michaela
The present thesis deals with the amendment of the Employment Act, which is effective from 1 January 2012. In the first part of the thesis are analyzed the amended provisions, the next section is devoted to the issue of illegal work area. The analysis of economic impacts are based on data selected entities by which the traffic is then chapter devoted to discussion of proposed certain recommendations.
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Porušení rozpočtové kázně v rámci čerpání dotací
Příkrá, Lucie
Příkrá, L., Violation of budgetary discipline in the use of subsidies. Bachelor thesis. Brno: MENDELU, 2013. Bachelor thesis on subject matter Violation of budgetary discipline in the use of subsidies focuses on problems in the use of subsidies of municipalities. This bachelor thesis consists of two parts. First part is given the necessary theory, where are defined local government, municipality and its budget, inspection authorities in the field of violation of budgetary discipline, there is defined violation of budgetary discipline. Second part is practically oriented on examples of practice and analysis of specific violation of budgetary discipline. The main objects of thesis are consideration de lege ferenda in order to improve procedures in this area.
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Deliberation of the final state accounts in selected countries: Study 1.208
Cupalová, Marcela
Práce pojednává o procesu projednávání státních závěrečných účtů ve vybraných zemích EU a v Norsku. Zaměřuje se zejména na skutečnosti, který orgán má pravomoc tyto účty prověřovat, jak probíhá proces projednávání, jaké jsou lhůty pro schválení závěrečného účtu a jaká je případná odpovědnost či závaznost rozhodnutí parlamentu. Dospívá přitom k závěru, že téměř ve všech zemích sestavuje závěrečný účet ministerstvo financí, pouze v Norsku existuje pro tento účel zvláštní orgán a v Rakousku účet sestavuje Účetní dvůr. Vesměs také platí, že závěrečný účet není závazný, nevyplývají z něho žádné sankce vůči vládě (ve smyslu vyslovení nedůvěry), opakovaná nebo vážná negativní kontrolní stanoviska obsažená v závěrečném účtu mohou mít ovšem personální dopady např. pro jednotlivé ministry.
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Optimization of the logistics distribution management system in the selected company
KREJZOVÁ, Zuzana
The aim of the thesis was analyse processes which leads to final distribution, reveal critical factors affecting a distribution and propose their optimization for the company ELPOR-Rauschert, s. r. o Business processes analysis leading to final distribution and including ordering, realizing, packaging, manipulation, expedition, transportation and measuring customers satisfaction was carried out in the thesis.
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