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Audit procedures for the verification of financial statements in practice
Tesková, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of requirements and knowledge in practice. The audit process is demonstrated on the Mechanics Ltd.
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Fairy tale and the world. Interpretation of fairy tales under the perspective of theory of culture
Storchová, Barbara ; Soukup, Václav (advisor) ; Uherek, Zdeněk (referee) ; Czumalo, Vladimír (referee)
This work is concerned with fairy tales as significant part of culture which contains huge number of information about the world. However, these information are in different ways hidden, distorted, masked or deformed; thaťs why, from the beginning oftheir existence, fairy tales have been attracting attention of many fields and challenging to various examining, and gradually, they became an object of many different hypotheses, interpretations and theories. The aim of this work was to describe, survey and review changes of approach to fairy tales within the development of this research on the one hand, and to inspect more closely and to compare the approaches which deal with particular interpretations on the other hand. Finally, to inquire into prínciples of interpretation in generál. Partial aims were also to try to examine relation between fairy tale, myťh and rituál, between fairy tale and reality and fairy tale and human psychic; moreover, to survey ethical priciples in fairy tales. The first part of the work, called Approaches to Fairy Tale, represents ahistorical review of research of fairy tale. Since the theory of fairy tales includes examining of its relation to other folklore genres, I also deal with research of myťh which blends with that of fairy tale. Next, I describe the first explanation of...
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Economic efficiency of the realisation of a shopping center construction project
Struhár, Krisztína ; Marinič, Pavel (advisor) ; Marusiak, Jiri (referee)
The aim of this final thesis is to evaluate the economic efficiency of the realisation of a shopping center project. We can devide this work into two parts. The first one is concerning the theoretical explanation of an investment project, its financial aspects and the criteria for evaluating its economic efficiency. The second part focuses on the evaluation of the Tilla shopping center project according to the previous theoretical description. This evaluation is made by the net present value, the index of rentanility and the internal rate of return. In addition to the previous criteria there are the financial stability and the economic value added calculated to obtain a global view of this investment project.
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Typology of the World Class members
Porkertová, Adela ; Postler, Milan (advisor) ; Průša, Přemysl (referee)
The objective of the bachelor work is to point out the basic typology of the World Class members within its fitness club located in Venceslas Square and thanks to the obtained results try to come up with possible recommendation for the future marketing strategy. First part is dedicated to the theory and expressions such as marketing, market research, market segmentation, buyer behaviour and questioning. Second part gives a closer look to the fitness,to the company World Class and at last to the specific fitness club in Prague. Chapters explain whole procedure of the market research, the gain of the data and finally the data analysis with its practical explanation.
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The Relation of Chosen Motor Tests to Performance in a 100 M Sprint
Korbel, Tomáš ; Kaplan, Aleš (advisor) ; Sýkora, Miloslav (referee)
Title: The relation ofchocen motoric tests to achievement in a 100 m sprint Objective of the work: The objective ofthis work was to determine such motoric tests, as would mostly reflected the relation to the 100 m sprint and try to contribute to explanation of a reciprocal relation between purposedly chosen motoric tests and the achievement in 100 m sprint at purposedly chocen sprinter group, test a sprinter group and analyse iťs results. Method: The part ofthis studies was direct testing on athletic stadium and control races during athletic tournament. The test group was represented by 13 sprinters. Purposely chosen tests was following: 30 m acceleration test started with stand-up start, flying 30 m speed test, 150 m endurance test started with stand-up start, the test of explosive power of lower limb - standing long jump test and the test of the taking-off force of lower limb - standing long decajump test. To be able to find the relation to 100m sprint was counted correlation coefficient and Spearmans rank correlation coefficient of all tests. We also counted in the sprinting tests the regression quadratic enabling the prediction ofan achievement with the anticipation ofhigh correlation. Results: We are described here the dependence of individua! motoric tests on chosen discipline and completed...
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Importance and specifities of education of adult people with mild mental disorder
VÁVROVÁ, Daniela
In the first chapter, the term ?adult? is defined. In the context of education, this term means a human who has ended their school education. In the same conception is comprehended person with mental disorder. Education in adults is important because of the speed of developing society, which is too demanding on people. People without further education are worse oriented in the world and often fall to feelings of inferiority and uselessness. The same situation is present in people with mental disorders. People with mental disorders are limited by deficiencies in intellectual abilities. Intellectual abilities are one of the diagnoses of mental disorders. To make education of adults successful, it is necessary to observe some principles and use methods which are suitable for the target group. Because of deficiencies in intellectual ability, many methods which are used by health practitioners aren´t suitable for people with mental disorders. Unsuitable methods are lectures and seminars, because of the verbal difficulty people with mental disorders often experience. People with mental disorders have problems understanding explanations and often encounter issues concerning attention span. The process of education includes more mental operations in which a person with mental disorder can have problems. For reproducing memory perceptions, it is necessary to have a good memory, but people with mental disorders often have problems with their memory. They quickly forget learned knowledge and because of this, it is necessary for their whole life to involve repetition. Another important element of education is motivation, which increases success of education. People with mental disorders can have problems with willpower, when a stimulus isn?t attractive enough, they quickly lose interest. People with mental disorders can have problems in social relationships. Health professionals think that people with mental disorders are antisocial and don´t create any social relationships, but this is not true. People with mental disorders have the same needs as a person without a mental disorder. People with mental disorders desire understanding and respect from the majority of the population. These people want to be fully-fledged members of society. Unfortunately people with mental disorders are limited by their deficiencies. These people let themselves be influences; they can be reliant on other people?s decisions. Despite these problems, there are many people with mental disorders who have families and who aren?t addicted to other people. A complex system of education for adults with mental disorders hasn?t yet been created and is still an object of discussions. There are several possibilities of how to educate these people as adults. The choice of method depends on possibilities and dispositions of the person and how they choose to improve their education. One positive fact is that people with mental disorders are interested in education as adults. This interest should be one of the reasons why complex systems of education are created. The system of education adults with mild mental disorder is suggested in the last chapter. The system is designed with 4 forms of education and a person with a mental disorder can chose which form is most suitable for them. The first form is courses to attainment qualification which refill and restore primary education. The second form is courses which support qualification. These courses increase chances of people with mental disorder to get work place. People with mental disorders can have problems with orientation in the surrounding world and that is reason why civil education exists, it provides necessary information. The last form is hobby education which offers people with mental disorders effective ways to spend their free time. ?
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Commodity Derivatives
Hampejs, Michal ; Málek, Jiří (advisor) ; Witzany, Jiří (referee)
The purpose of this thesis is to examine the use of commodity derivatives in the oil market. The thesis itself is divided into two main parts - theoretical and practical. The theoretical part is mainly focusing on the description of commodity derivatives in the oil market and the explanation of the mechanism of most often used derivative contracts. The second and more practical part of the thesis examine the use of these derivatives and all benefits and risks associated with trading in commodity derivatives. The potential threats arising from using derivatives as oil market contracts are explained on the example of corporate trading strategy of Matallgesellschaft AG.
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Great Depression in thirties of 20th century and its consequences for Czechoslovakia
Valenta, David ; Váňa, Daniel (advisor) ; Tajovský, Ladislav (referee)
My thesis deals with the Great Depression on the 1930's, which was one of the biggest economic disasters of last century. It follows especially the course and consequences of the crisis in Czechoslovakia. There are still many questions about this event and economists of whole world have never agreed on the only explanation, which could describe and solve all the causes and circumstances of Great Depression. In addition, there are also many views that the crisis had influence not only in economic sphere, but also had the social and political impacts. First part deals with international connections of Great Depression and searches causations of crisis in economic theory and describes the birth of Great Depression in United States. Second and third parts analyze the beginning and running of the crisis in Czechoslovakia and deal with particular sections of economy. The fourth part summaries economic and political effects of the crisis in Czechoslovakia and shows how the country faced up to depression.
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Financial and Economic Evaluation of Road Infrastructure Projects
Truhlíková, Monika ; Ševčík, Roman (referee) ; Hromádka, Vít (advisor)
The thesis is dealing with the financial and economic analysis of the road infrastructure project. The theoretical part focusses on the explanation of basic terms from the field of public investments. Next it is describing assessment methods of the public investment projects and then it is analysing projects in the transport infrastructure in detail. The practical part is dealing with the assessment of the public project concerning the reconstruction of the road II/422 Podivín-Lednice based on price normatives which set the basic price including real costs for the realization of the buildings of the project given. Next this price is set higher according to building risks presumed. The second part of the thesis is dealing with financial and economic assessment of the project based on the analysis of costs and benefits realized in the electronic system MS2014+, which is used for filling and submitting electronic applications to support projects from structural funds of the European Community and from National resources between the years of 2014 and 2020.
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Infant handling in male Barbary macaques
KUBĚNOVÁ, Barbora
Non-maternal manipulation of infants also called infant handling in male Barbary macaques attracts scientific attention due to its intensity in combination with promiscuity of the species that should select against paternal care. This PhD thesis consists of four studies that investigate male infant handling in wild group of Barbary macaques in Morocco. The studies are based on original data and the results provide new information about the behaviour and thus significantly contribute to its explanation. First, we offer new insights into the relationship between distribution of mating and infant handling, and ask whether it can be better explained by paternal effort or future mating success with infants' mothers. Second, we broaden the range of explanations beyond the original hypothesis of relationship management for male-infant-male interactions. Third, we focus on the question whether males use knowledge of third party relationship when distributing infant handling interactions. Fourth, we demonstrate how care of infants can surprisingly contribute to the reintroduction of an infant who is not native in its group.
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