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Hybrid Geographies of households
Rousová, Zuzana ; Stöckelová, Tereza (advisor) ; Klepal, Jaroslav (referee)
This thesis is based on a qualitative research which draws from three case-studies of different households of alternative buildings. I am focused on those processes which are actively shaping these places regarding mutual human and non-human interactions. The movements of households' material elements are shown through spatial and temporal trajectories. By doing so I refer to the active meaning of materiality which was neglected by social sciences for a long time. The study demonstrates the importance of materiality not only as a significant driver of household's material reality but also of social practices overlapping societal phenomena. Key words semi-structural interview; alternative architecture; household; materiality; quasi- technologies; hybridization; spatial and temporal trajectories
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Becoming a doctor from the viewpoint of anthropologist
Rebendová, Eva ; Halbich, Marek (advisor) ; Hrešanová, Ema (referee)
This paper is about a process of a nascency of new doctors, and how it is possible to approach this topic from the viewpoint of social anthropologist. As a starting point, I use actor-network theory, which is one of the social science paradigms focusing on materiality. I consider it (on the basis of work by Bruno Latour and other scholars, who are dealing with this field), to be a remarkable actor in matters connected with human action, and thus an appropriate subject for an anthropological inquiry. Since the topic concerns medicine in the Czech Republic nowadays, I contribute to the knowledge of medical anthropology, which does not have such a strong academic base here as in the Anglo-Saxon world. Special attention is dedicated to a detailed description of activities leading to the formation of the text of this thesis. Reflexivity, on which I put emphasis, shall serve as the foundation of the context of genesis of an anthropological knowledge and also to describe the ethical concerns of the research. The main methods are observation and semi-structured in-depth interviews with twelve informants, who were medicine students or medicine faculty graduates.
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MISSING AND DISAPPEARING
Langer, Jan ; Havlík, Vladimír (referee) ; Mikyta, Svätopluk (advisor)
This work documents the author's interest in drawing and is based on the mental background of his artistic creation. The work is guided by the interest in the physical conditions of the drawing itself (materiality of the drawing), but also in the study of drawing as a fluid material of artistic creation, entering into the relationship with the image (drawing as a material). At the same time it deals with the process of creation itself and the phenomenon of repetition. The primary goal of the whole work is not the deliberate laying of pre-formulated questions and the subsequent search for their answers, the presentation of some finished truths, or the mere illustration of a certain issue, but rather the process of finding questions that emerge during the process of creation itself.
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Audit of Receivables
Miskos, Jan ; Mazuch,, Jan (referee) ; Beranová, Michaela (advisor)
The purpose of the thesis is to propose audit procedures to verify trade receivables at chosen business subject, draw a conclusion and to propose a solution for a given issue. The first part will be dedicated to general audit description including audit history, goal assessment, and clarification of the purpose of audit of financial statements. The second part will focus on practical execution of audit with emphasize on receivables, and provision on receivables. The results of audit procedures will be commented at the end of the thesis including a solution proposal.
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Audit of Financial Statements of the Selected Company
Miskosová, Lenka ; Krejčík, Ondřej (referee) ; Křížová, Zuzana (advisor)
The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.
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Audit of Financial Statements
Fratriková, Denisa ; doc.ing.Mariana Strenitzerová, Ph.D. (referee) ; Fedorová, Anna (advisor)
In this thesis I focus on the audit of financial statements from the perspective of the auditor. The first part contains the definition of basic theoretical concepts in this area and a description of audit procedures. This knowledge is used in the practical part for audit verification of operations with fixed assets in a particular entity. According to the findings I draw conclusions and proposals for solutions of deficiencies.
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Audit of the Financial Statement in an Enterprise
Junák, Vladimír ; BA,, Petr Svoboda, (referee) ; Čižinská, Romana (advisor)
The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.
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Materiality and her role in the audit (external and internal)
Špániková, Jana ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
This thesis analyzes the materiality, as an important part of the audit. The main goal is to show the individual areas of the audit, which the materiality touches and illustrate its impact. The theoretical part describes the history, legislation, terminology and methodology used in the audit with regard to materiality. Thesis also includes a practical example that illustrates the application of materiality on audit unnamed real company.
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Testing of selected items of financial statements from the auditor's perspective.
Kováč, Tomáš ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Topic of this master's thesis is testing of selected items of financial statements from the auditor's perspective. Thesis is divided into 4 main chapters. The first three are methodological where the first of them describes characteristics of auditing as such, its meaning, functions, purpose and object. It also explains a role of the auditor, their job description, competence, responsibility and subsequently describes The Chamber of Auditors of the Czech Republic. The second chapter analyses legal regulations of the audit, ie. laws, regulations and standards that effect both the accounting and the audit. The third and final theoretical chapter describes the methodology and steps of the audit and all the activities that audit involves. The fourth, practical chapter includes explained methodology on selected financial statement items such as tangible and intangible fixed assets, personnel expenses, short-term financial assets, inventory, receivables, equity, reserve fund, revenues and expenses related to their own production and production margin.
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