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Financial Control in the System of Organizing Dues
Luňáková, Dana ; Zachař, Ivo (advisor) ; Koberová, Eva (referee)
The thesis analyses financial control as a part of financial management that deals with govemment subsidised organisations which manage public funds. A part of this work is research about the level of quality of the operative control systém at schools and a risk analysis. Fulfilling the goals of financial control helps public funds to be better used for a common benefit. Schools and educational facilities belonging to government subsidised organisationts are classified as public services and as such they have to implement a systém of financial control according to the law. The director of a government subsidised organisation provides internal financial audits according to the given law. This law is rather significant for school directors, because it also deals with external financial audits. Given the fact that this is a complicated matter, this work is collecting data about financial control and presents its findings to school directors to improve the quality of their internal control systém. Powered by TCPDF (www.tcpdf.org)
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Smoking of medical staff seen as a problem
Pallová, Alena ; Veselý, Jiří (advisor) ; Rybářová, Marie (referee) ; Hodačová, Lenka (referee)
Pallová,A. Smoking of medical staff seen as a problem. My graduation work consists of two parts. In the theoretical part I focused on the problem of smoking both active and passive. Further I studied the influence of smoking on human organism and possible health risks. There is an article on current legal norms included, reflecting economical consequences of smoking. The practical part concerns smoking prevalence as such, especially smoking prevalence at work, and includes medical workers's view to smoking as to an illness and addiction. I further focused on medical workers' legislation knowledge and financial question concerning the NRT ( nicotine replacement therapy ). In this part I set out 5 working hypotheses. For confirming or refusing them I used the questionnaire research method. The sample of respondents consisted of 129 employees of the Regional Náchod Hospital a.s. employed at the Broumov hospital. The research was carried out during the month of March 2006.
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The meaning of the education in secondary prevention of ischemic heart disease
Adamcová, Jitka ; Tůmová, Andrea (advisor) ; Býma, Svatopluk (referee) ; Prchalová, Eva (referee)
The main idea of my work is to give a comprehensive view of education problems and its meaning in secondary prevention of ischemic heart disease.As the education is all life process it isn't possible to find a complex effect upon further development of ischemic heart disease in such a short time. The theoretical part of my work shows the terms as aterosklerosis, ischemic heart disease, risk factors and education.In the next part I try to find out life style of clients (patients) and their knowledge. I use questionnaire.One part of this questionnaire is a small objective inquiry of a nurse.After 2 -3 months I compare the improvement in particular spheres of life style. 50 clients (patients) of a private cardio surgery have taken part in my research. In the end I can say that even if the results of my research weren't 100 per cent positive at all 50 clients (patients), they show unambiguous contribution of the education in secondary prevention of cardio vascular diseases.
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The impact of the cartographic method on students' map skills level
Havelková, Lenka
The presented diploma thesis focuses on the map skills' problematic, which is currently becoming widespread in the Czech research environment. In contrast to the previous empirical studies, this thesis is devoted to the thematic map skills and their level of development among students of grammar schools and geographically oriented branches of university studies. Due to the significant differences between used cartographic methods of visualization on thematic maps the main aim of this diploma thesis is to identify and explain used cartographic method's influence on the level of these important skills. To achieve this aim, it was necessary to focus on different parts of the curriculum (intended, implemented, learned) and to use several scientific methods because this topic hasn't been well established yet and therefore only few theoretical and empirical studies dealt with this specific issue. Firstly, the review of literature focused on thematic cartography, map skills and on identifying their level of development among students was done. Due to the lack of specialized resources the model of thematic map skills was created. This specific model was further used during didactic test's designing and also for its results' interpretation. Similarly for the creation of appropriate didactic test -...
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Internal audit
Švandrlíková, Monika ; Roubíčková, Jaroslava (advisor) ; Brabec, Miroslav (referee)
This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.
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Patients'Recruitment Issues in Clinical Trials
Hrubá, Dagmar ; Doskočil, Ondřej (advisor) ; Štegmannová, Ingrid (referee)
This thesis examines patient recruitment in clinical trials. It is a current and pressing issue, which is not sufficiently embedded in the thinking of doctors and patients, their patterns of communication, and more broadly in the traditional doctor-patient relationship, which continues to be burdened by post-socialist paternalism. The formal framework and ethics have been developed relatively recently, and their application causes confusion to all participants regarding how to proceed in specific situations. In addition, the choice of topic, and especially the form of dealing with the topic, was motivated by the relative lack of academic resources and publications in the field. The theoretical section of the thesis defines clinical research and its phases, and introduces basic terminology and documents closely linked to clinical research. In addition, it focuses on research ethics, thoroughly examining the issue of informed consent - a fundamental document necessary for recruiting a patient in a clinical trial. Finally, one chapter of the thesis focuses on the issue of medical literacy, the level of which is integral to the participants' understanding of the importance of clinical research, and directly affects participants' decision-making. The empirical section is divided into two parts. The...
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The usage of derivatives in order to hedge th exchange rate risk
Vrubel, Tomáš ; Taušer, Josef (advisor) ; Štěrbová, Ludmila (referee)
This thesis proposes to the reader the solution of how to quantify and later eliminate the exchange rate risk using the zero cost option strategies. First chapter is dedicated the conception of the exchange rate risk, to its structure and the potential elimination of the sub- risks. Second chapter deals with the methods of quantification of the exchange rate risk. In this chapter a traditional method and Value at risk are mentioned. Third chapter defines the terms- derivative, option, main option positions, factors influencing the option premium and its importance via making option strategies and taking decisions whether to hedge or not. Last chapter uses all the pieces of knowledge in practice. Several zero cost strategies are shown here also with the illustrative examples.
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The Czech Republic's Debt Financing: Causes and Risks of the Current Situation on the Bond Markets
Švadleňák, Michal ; Pavelek, Petr (advisor) ; Pekárek, Štěpán (referee)
This thesis is focused on the comparison of methods of financing budget deficits and national debt management in the Czech Republic with other OECD countries in the context of the current situation on the global financial market. The first part describes the methods of financing budget deficits in the Czech Republic which are compared with selected OECD countries. The second part is aimed at the impact of foreign exchange interventions of the Czech National Bank on the domestic bond market and it is compared with negative interest rates policy. The last part analyses the impact of the Public Sector Purchase Programme on the Czech Republic's bond market. The thesis implies that besides other factors, foreign exchange intervention of the Czech National Bank have an impact on the current situation on the bond market. While the impact of the programme PSPP has not yet proved.
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Cyber security from the perspective of business entities
Kameníček, Lukáš ; Buchalcevová, Alena (advisor) ; Čermák, Igor (referee)
This thesis deals with the issue of cyber security in enterprises. The main objective of this thesis is to compile a comprehensive overview of the issue of cyber security related to the Czech business entities. It is written in the context in Czech language and in less technical form. This thesis first identifies the current cyber threats, supported by examples of actual incidents. On the basis of the threats thesis defines the categories of business entities that are vulnerable to the threats, and with regard to the Czech legal system analyzes cybersecurity responsibilities. Above the legal obligations there are recommended measures and types of security tests that can check the level of cybersecurity. The output is also a methodological tool for better understanding of cyber security in companies which summarize acquired information and context in comprehensive tables. The expected contribution of this thesis is that summarized findings will serve to increase the level of IT security for Czech businesses.
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Management balastní vody – aktuální vývoj a ekonomický vliv přijímaných opatření na trh námořní přepravy
Pavlíčková, Veronika ; Kolář, Petr (advisor) ; Rožek, Petr (referee)
This master thesis deals with the very current topic of ballast water management, a very specific field in the maritime shipping industry. The aim of the thesis is to introduce the subject clearly and to sum up the main issues which restrain a smooth implementation of new regulations that emerged from a recently adopted international treaty. This treaty, the so-called Ballast Water Management Convention, will possibly have immediate impact on the seafreight market rates and thus on the entire international trade. So purpose of this thesis is to estimate what the result might be like.
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