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The Benefits of External and Internal Audit
Vašíčková, Lucie ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The thesis deals with external and internal audit and is mainly focused on the benefits of both audits. The historical evolution, the definition and nature of external and internal audit are gradually introduced in the theoretical part. There are also featured the Czech and international legal regulations of both audits. The relationship between external audit and accounting is described, and then in the case of internal audit, it is the relationship between internal audit and internal control. One entire chapter is devoted to the comparison and partnership of the external and internal audit. In the practical part three companies, which are obliged to do external audit and which have also created an internal audit department, are presented. The attention is paid to the information about both audits that are published in the company annual reports. The benefits of external and internal audit are described from the perspective of the company and the users of audit results.
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SPECIFIC FEATURES OF PSYCHOANALYTICAL NEEDS OF PATIENTS AFTER MYOCARDIAL INFARCTION.
MERUNKOVÁ, Michaela
The diseases of the vascular system are the most important cause of the death generally (up to 30% of the world-wide mortality). The myocardial infarction represents 13% of all the death cases due to cardiovascular illnesses. Men often suffer myocardial infarction already after 40th year of life, as for women, it appears after the climax. After the 60th year of age the myocardial infarction is equally frequent in case of both sexes. In the last years also the myocardial infarction in case of people younger than thirty-five years is not a rarity. In the bachelor{\crq}s thesis the method of quantitative research by the technique of questioning was applied. In the questionnaire, there are in total 30 questions. 17 of them were closed and 13 half-open. The questionnaires were distributed to patients of the cardio-surgical and cardiological ambulance of the Hospital in České Budějovice, a.s. during their first check after the myocardial infarction. In total 100 questionnaires were distributed and 86 questionnaires were applied for processing the data. The data collection was performed during January, February and March 2009. The thesis focused on specifics of the psychological and social needs of the patient after myocardial infarction. The target of the thesis was to find out where the patients after myocardial infarction look for social support (target 1). Determination of the most frequent problems of the patient after myocardial infarction (target 2). To find out moreover if the saturation of higher needs of patients after the surgical solution of myocardial infarction differs from that of the patients healed in a conservative way (target 3). Three hypotheses were determined based on these goals. First hypothesis: For the patients after myocardial infarction the most frequent support is their family. This hypothesis was confirmed by the research. The most respondents stated as the most important social support their wife or husband, other family members and last but not least a common-law husband or wife. Second hypothesis: The change of life style is among the most frequent problems of the patient after myocardial infarction. This hypothesis was confirmed by research. The change of the life style was stated by 56% of respondents as the most important problem. In spite of the sufficient education the patients have not enough motivation or firm will to change their hitherto life. Third hypothesis: The saturation of higher needs is achieved sooner in the group of patients healed in a conservative way than in the group of patients healed in a surgical way. It followed from the results of the research that the type of myocardial infarction healing may be reflected in the return of the patients into the normal life, however, it has no influence on the occurrence of the stress, fear, sadness and hopelessness after myocardial infarction. This hypothesis was refuted by the research. It follows from the results of the research that it would be suitable to continue the co-operation after the release for the home treatment. To help them to find a suitable way for the change of the lifestyle, to learn them to treat themselves carefully. To motivate for the co-operation not only them, but also their close surroundings, mainly the family. As the family is the most support for them and it could facilitate the deciding of patients in some items and to support them positively.
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Economic relations between EU a Central Asia
Tolbaev, Emil ; Petříček, Václav (advisor) ; Čajka, Radek (referee)
Countries of Central Asia are very importanat part of the world geopolitics. Since events of 11.09.2001 Central Asia has been become an interest of west countries regarding to war in Afghanistan. In recent years ecnomic realtions between CA and the rest of the world has rosen dramatically. Central Asia has a huge reserves of oil and gas. It makes this region a subject of the an overall interest of the largest economies in the world. CA countries today balance between Chiana, USA, Russia and EU and they do this pretty well. For Europe CA in the nearest future will play a great role in suppling by oil and gas
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Democracy and the System of International Relations
Ducháč, Martin ; Lehmannová, Zuzana (advisor) ; Rolenc, Jan Martin (referee)
This master thesis focuses on Fukuyama's End of History thesis and the Theory of Democratic Peace. Broader theoretical framework is the liberal-idealist tradition of international relations. The basis for analysis is liberalism which is presented as a scientific research program. Liberal theory is chosen also due to the fact that it provides better explanation of contemporary complex and interconnected world. The analysis focuses on theoretical foundations of both theories and follows their main supporting arguments. Liberal-democratic system is interpreted as an emergent property and the consequence of spontaneous order (societal self-organization based on voluntary co-operation), i.e. as an outcome of an evolutionary process in a complex system with feedback. The consequence for the international system is that it can be no longer considered as mainly anarchical environment.
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Political and Security Issues in the Relations of Russia and Ukraine
Hořínek, Oldřich ; Žídková, Markéta (advisor) ; Karásek, Tomáš (referee)
This thesis deals with Russian and Ukrainian foreign policy. The challenge is to analyse the attitude of Russia and Ukraine towards NATO and CIS and the role of both States in the shaping of other groupings in the post-Soviet space. Russia was claiming to get back its super power status and NATO enlargement considered as threat. On the other hand Ukraine was seeking security guaranties and partners to counterbalance the imperial ambitions of Russia. CIS and some other groupings in the region posed for Russia instruments of economic and political domination of post-Soviet space. On the other hand, Ukrainian attitude in relation to CIS integration under the Moscow's leadership was very restrained and vigilant. Kiev initiated other groupings independently from Moscow. In this work were preferred descriptive and empirical analytical techniques. There was used method of comparison more precisely double case study. Geopolitics was chosen as theoretical framework. The results of comparison help us to make a conclusion about the impact of Russian and Ukrainian policy in relation to NATO and CIS towards each other and post-Soviet space. There were found fundamental differences between Russian and Ukrainian attitude towards NATO and CIS or rather post-Soviet space. In these cases the differences resulted...
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Problem of knowledge of a patient indicated for colonoscopy
ČERNÁ, Miroslava
The colonoscopic examination is no only a diagnostic method, but also a therapeutic method applied in gastroenterology. The colonoscopic examination is performed by the flexible endoscope and it is possible to examine the whole mucous membrane of the large intestine and to perform here also minor surgical operations. The necessity for the colonoscopic examination is as perfect as possible defecation of intestines, however, also this depends on the sufficient knowledge of the patient of the examination performance and preparation. This examination is quite stressing and strenuous for the patients. The target of the thesis was to find out the difference in knowledge of clients indicated for colonoscopy within hospitalization and clients coming as outpatients. 2 hypotheses were postulated: Hypothesis 1: {\clqq}The scope of information of dietary measures before colonoscopy provided to hospitalized clients is different than the scope of information provided to ambulatory clients``. The hypothesis 2: {\clqq}The scope of information about the procedure of the examination before the colonoscopy provided to hospitalized clients is different than the scope of information provided to ambulatory clients``. The method of questioning - technology of a questionnaire was applied to the collection of data. The questionnaire was completely anonymous and was determined for patients indicated to colonoscopic examination. The questionnaire included 22 closed and half-closed questions. 130 questionnaires were distributed in the gastro-enterologic ward in the Hospital of České Budějovice a.s. After returning the questionnaires and elimination of the incompletely filled in and empty questionnaires, the examined group consisted of 106 respondents, thereof 53 were ambulatory respondents and 53 hospitalized respondents. The target of the thesis was achieved. It followed from the results that both hypotheses were confirmed, there is really a certain difference in knowledge before the colonoscopic examination between the ambulatory and hospitalized respondents. In both hypotheses, the ambulatory respondents were informed better. This bachelor´s thesis points out the importance of giving the information to the patients and of co-operation between the patient, nurse and physician. To improve the knowledge of patients indicated for colonoscopy I created the draft of a leaflet, summarizing information the patient should know before this examination. The results of this thesis will be provided to the head and management of gastro-enterologic ward of the Hospital České Budějovice a.s. Its topic could be of help to the medical staff in better informing the patients.
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The possibilities to influence the response of innate immune cells to gliadin
Drašarová, Hana ; Tučková, Ludmila (advisor) ; Bezouška, Karel (referee)
Gluten sensitive entheropathy - celiac disease is a lifelong, genetically predisposed, immunologically mediated susceptibility to dietary wheat gluten, most frequently demonstrated by small-bowel damage and malabsorption syndrome. Strict adherence to gluten-free diet is the sole rational therapy of the disease. One of the possible therapeutic strategy for the treating of celiac disease is to utilize the synthetic polymer P(HEMA-co-SS). This polymer is capable specifically bound gliadin in gastrointestinal tract and by this way to neutralize the damaging effect of this alimentary protein on mucosa of small intestine in celiac patients. The in vitro study on human PBMC and specimens of small intestinal biopsies of celiac patients in our laboratory demonstrated that putative therapeutic ability of P(HEMA-co-SS) is substantially influenced by degree of proteolytic processing of gliadin and P(HEMA- co-SS) and also by different timing of per os administration of both components in organism. Another putative adjuvant therapy of celiac disease is employing of the beneficial probiotic bacterial strains. Our experiments were based on the findings of Prof. Y Sánz and her group demonstrating the significant differences in the composition of bacterial microflora in patients with active form of celiac disease,...
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The analysis of swimming techniques, such as breast stroke and crawl stroke, for individuals after upper limb and lower limb amputations
Rubešová, Pavlína ; Čechovská, Irena (advisor) ; Kovařovic, Karel (referee)
Title of Thesis: The analysis of swimming techniques, such as breast stroke and crawl stroke, for individuals after upper limb and lower limb amputations. Targets: The target of the thesis was to analyse and evaluate swimming techniques, such as breast stroke and crawl stroke, for individuals after a lower limb amputation in comparison to the individuals after an upper limb amputation. Further findings impact periodical mobility in an aquatic environment for the overall condition of the human body in the individuals mentioned. Methods: The thesis is completed in the form of a pilot study. The study was originated in conjunction with the individuals after a limb amputation; the study was conducted over a six month period. The study includes the analysis of medical documentation, the construction of the kineziological analyses, the realization of self-education and the processing and comparing of resultant indicators with professional literature. Results: Proband A reached a minor improvement in physiological functions. Further, they have reached a better quality in both trained swimming techniques. The individual have achieved better results in the breast stroke swimming technique. The breast stroke was the more preferred technique. Proband B has reached improvement in physiological functions,...
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Foreign relationships between Czechoslovakia and Jugoslavia, 1945-1948
Částek, Martin ; Vojtěchovský, Ondřej (referee) ; Pelikán, Jan (advisor)
Uvedená práce se snaží objasnit nejvýznamnější momenty spolupráce mezi Československem a Jugoslávií a zároveň vysvětlit okolnosti, které zásadně ovlivnily vzájemné vztahy meZI oběma zeměmi. Zvláště Jsem se zaměřil na posouzení vlivu nejenom mezinárodního, ale i československého vnitropolitického vývoje. Při obnově poválečné spolupráce sehrálo roli několik faktorů. Z politického hlediska hrála důležitou úlohu obava z možné obnovy německé agrese. Navíc oba státy již uzavřely spojenecké smlouvy se Sovětským svazem, což také determinovalo budoucí směřování jejich zahraniční politiky. Dalším významným motivem byl společný zájem na úzké hospodářské spolupráci. Jugoslávie nutně potřebovala československé dodávky pro obnovu vlastního, válkou poničeného hospodářství. Československo naopak počítalo s jugoslávským trhem jako s významným odbytištěm pro své výrobky. Nesmíme opomenout také bohatou tradici vzájemných vztahů, což společně s růstem panslavistických nálad vytvářelo velmi příznivé podmínky pro rozvoJ přátelské spolupráce. Tento stav zpočátku nijak nenarušovala anI skutečnost, že v obou státech panovala po skončení války naprosto odlišná vnitropolitická situace. Zatímco v Jugoslávii komunisté brzy ovládli veškerý život, v Československu vedl e sebe musely koexistovat dva přibližně stejně velké politické...
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The Possibilities to Influence the Response of Innate Immune Cells to Gliadin
Drašarová, Hana
Gluten sensitive entheropathy - celiac disease is a lifelong, genetically predisposed, immunologically mediated susceptibility to dietary wheat gluten, most frequently demonstrated by small-bowel damage and malabsorption syndrome. Strict adherence to gluten-free diet is the sole rational therapy of the disease. One of the possible therapeutic strategy for the treating of celiac disease is to utilize the synthetic polymer P(HEMA-co-SS). This polymer is capable specifically bound gliadin in gastrointestinal tract and by this way to neutralize the damaging effect of this alimentary protein on mucosa of small intestine in celiac patients. The in vitro study on human PBMC and specimens of small intestinal biopsies of celiac patients in our laboratory demonstrated that putative therapeutic ability of P(HEMA-co-SS) is substantially influenced by degree of proteolytic processing of gliadin and P(HEMA- co-SS) and also by different timing of per os administration of both components in organism. Another putative adjuvant therapy of celiac disease is employing of the beneficial probiotic bacterial strains. Our experiments were based on the findings of Prof. Y Sánz and her group demonstrating the significant differences in the composition of bacterial microflora in patients with active form of celiac disease,...
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