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Legal aspects of the impact of internal audit and its role in the group CEZ
Drábková, Tereza ; Dvořáček, Jiří (advisor) ; Kučera, Lubomír (referee)
The aim of this Master's thesis is to evaluate the model of internal audit in CEZ Group primarily in terms of compliance with applicable laws and the International Professional Practices Framework of Internal Auditing. The research was conducted by comparing the internal regulations and other CEZ Group's documents with current legislation and international Standards of internal audit. As expected, the main criteria are in accordance with current legislation. The main contribution of this model is cost-effective executing of internal audit and sharing the best practice across the CEZ Group. I think, main disadvantages are: dependence on the Board and CEO of CEZ, insufficient use of experts outside the CEZ Group, excluding profit from the price calculation of internal audit and certain conditions for the provision of internal audit services in subsidiaries.
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CONTEMPORARY PRACTICE IN DISPOSE OF BIODEGRADABLE WASTE
Šmejkalová, Zuzana ; Geuss, Erik (advisor) ; Havránková, Věra (referee)
This diploma paper deals with contemporary practice in dispose of biodegradable waste, especially biodegradable communal waste (biowaste) in the Czech Republic. It explains fundamental terms, points out relevant legal rules and describes methods of biowaste handling. It evaluates collection and utilization systems in two cities in the way of comparison method. It compares them from cost and benefits (economic, environmental) points of view. The main purpose of the diploma paper is general introduction into the issue, pointing out negative effect of biowaste landfilling and presentation of actual systems of utilization. Also the work points out contemporary trend consisting in raising separation and reducing biodegradable communal waste landfilling.
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Clinical and cost effectiveness of antibiotic treatment of respiratory infections
Bártů, Václava ; Sechser, Tomáš (advisor) ; Homolka, Jiří (referee) ; Marešová, Vilma (referee)
Background. Respiratory tract infections belong among the most frequent inflammatory affections. They are mostly cured as outpatients. Cases with complicated or serious course have to be hospitalized. The aim of the projeet was to evaluate the procedures of physicians of pulmonary department in the diagnosis and therapy of respiratory infections including community acquired pneumonia of inpatients. The drug prescription and its adherence to the positive list were evaluated. Clinical effectivity of therapy was evaluated according to the acquired data and cost effectivity was followed up. Methods. The projeet included 200 patients who were examined and treated according recommended standard guidelines as "usually". All diagnostic and therapeutic activity depends only on the decision of the physician without any intervention. As the patient was accepted and received antibiotics, so immediately he entered the study. The projeet protocol consisted of usual questions on which physician had to response during his deciding diagnostic and therapeutic action. The projeet had non-intervention character. The results of all decisions and examinations were recorded so to the documents of patient as to the protocol of the projeet and at the same moment to the PATS in the order not to be changed. Conclusions. Data analysis...
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Cost-effectiveness analysis of sequential therapy of depression
Šóš, Peter ; Lešetický, Ondřej (advisor) ; Novák, Tomáš (referee)
Applying pharmacoeconomic methods were compared two selected treatments of depressive disorder. Markov model was created to evaluate cost-effectiveness of the two strategies. Knowledge from the clinical practice and the clinical research findings of the author are linked with pharmacoeconomic techniques into a multidisciplinary complex. The proposed sequential therapy uses a prediction of antidepressant response by utilizing of recent quantitative electroencephalography methods. Sequential therapy is more cost-effective compared with the conventional therapeutic strategy according to clinical guidelines. The results and limitations of the study are discussed at the conclusion from clinical and economic perspective.
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Forms of electronic money
Malík, Jan ; Rydzi, Daniel (advisor) ; Zaoral, Ondřej (referee)
The intention of this work is to supply compact overview of most used forms of electronic money from the user's point of view. These forms represent kinds of products of payment methods available in the Czech Republic. First part contains facts about the evolution of bank cards in the whole world and about their short history in the Czech Republic. The work explains dif-ferences of various card types in two ways: type of record and the way, how the transaction is carried to account. Next part is focused on payment terminals from merchant angle of view. It contains real data of terminal payment records in a small shop. Based on this real-world example, there are costs necessary for maintaining of the terminal stated. At the end there are on-line payment options available on the Czech internet described. This information can help both e-shop's customers and e-shop itself.
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Tax accounting in practise of medecine and her specificity
ZOBALOVÁ, Eva
Graduation theses concerned on tax accounting. It´s engaged especially in question bookkeeping in domain of practise of medecine. Partials objectives of this essay are to explore administration of invoices. Next problem is how to analyse tax liability in differents types of accounting of costs and in doble-entry accounting.
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Information system for business company
Bartoš, Tomáš ; Eckhardt, Alan (referee) ; Tichý, Tomáš (advisor)
The aim of bachelor thesis is to implement information system based on client-server architecture, which offers storehouse management designed for small and medium bussiness companies. System is designed to meet the requests from practice and to offer two common used principles of calculation of cost price - method of weighted mean and FIFO method (First-in-First-out). The accent is put on graphical user interface and handling simplicity on client side and e±ciency, respecting normal forms and ensuring data integrity on server side. Project is written in C# based on .NET Framework 2.0.
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Modern Methods in Marketing
Jandová, Pavlína ; Hesková, Marie (advisor) ; Tomek, Ivan (referee)
Traditional marketing methods are losing their effectiveness and credibility. It has been worse and worse to communicate with customers, and marketers are therefore looking for new techniques and way how to appeal buyers. They turn to the use of modern marketing methods, which typical features are possibility of accurate targeting and low costs, and, also, the fact that they are still not considered being a classic promotion. In the theoretical part of the diploma thesis the alternative marketing forms are described; word-of-mouth, product placement, guerilla marketing, mobile marketing, event marketing and social marketing. Their main features, forms, pros and cons are analyzed, and a practical example is included. The analytic part of the work is dedicated to a company of Budějovický Budvar, n. p. and a launch of a new product Pardál to the Czech beer market at the beginning of 2007. This very important step in the history of the Budějovický Budvar brewery was preceded by a detailed company strategic marketing analysis. This resulted in a decision of an unusual and original new product development and brand launch based on event and buzz marketing principles. The opportunity to influence the final attributes of the new product was given to the very customers -- beer drinkers. They participated in a project called "My New Beer" where the final taste and name of the beer was determined, and they also cooperated at a launch communication campaign of the Pardál brand in the Czech Republic. Significant sales and marketing results were achieved, and the unoriginal product development process and its marketing have been discussed by marketing specialists and professional media since. The brand has entrenched in the Czech beer market and has strengthened its position.
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Accounting and taxes of public benefit organisations in specific conditions of the private university CEVRO Institut
Šafrová, Jitka ; Takáčová, Hana (advisor)
The aim of the thesis is to show how the private university act as a public benefit organisation, particularly in terms of accounting and taxation. Theoretical part is devoted to the basic characteristics and general legal obligations of public benefit organisations and private universities with a specific conditions of the practice of private university CEVRO Institut. Practical part is concerned with coherence and link accounting with taxes as general public benefit organisations as well as public benefit organisation - private university. The emphasis is placed on typical accounting events, management of the analytical evidence, problems of tax - effective expenditure and revenue, separations of costs, financial statements and tax returns.
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Financial management of municipal waste in municipality Dacice
Hanková, Jaroslava ; Slintáková, Barbora (advisor) ; Kubík, Rudolf (referee)
The graduation thesis concerns on questions of financial management of municipal waste in municipality Dacice. Profits and costs, related to waste management, are analyzed. Relevant economic theories are presented in the first chapter. Consequent chapters describe economic instruments and legislative regulation of waste policy in Czech Republic. The practical application of the theoretical findings is presented in the final chapter. Pursuant to analysis of waste management the deficiencies are mentioned and recommendations are given.
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