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Ethics of auditors in practice
SVOJŠOVÁ, Pavlína
In my thesis I evaluated and assessed the activities of auditors in relation to the ethics of behavior in terms of legislation of the Czech Republic. I focused on the published cases of misconduct of auditors and the subsequent punitive sanctions. Ethical behavior is the basis for the auditor's professionalism. In connection with the accounting scandals and falsification of accounting and audit reports, the public began to discuss - among other things - auditors' liability for fraud detection leading to distorted accounts of the entities and the principles of ethical behavior started to get into the spotlight of auditors?, which was later enshrined in legal and professional standards including Code of Ethics of the International Federation of Accountants (IFAC). Expectations of many users of financial statements from the auditor's report are too high and usually go up beyond what the auditor can actually verify and confirm. However, it must be acknowledged that not all auditors are sufficiently aware of their responsibilities in relation to the distortion of financial statements due to fraud or misconduct, and adequately adapt their audit procedures due to them. Certainly worth mentioning is the most visible impact of accounting scandals in the accounting and auditing profession - the fall of Arthur Andersen, one of the former "Big Five" auditing firms. Accounting profession has responded by developing and tightening ethical standards with an emphasis on the conduct of professional accountants in the public interest, not only in the interests of individual clients or employers. The role of audit in society is irreplaceable. Quality of the audits undertaken, however, ultimately depends on the auditor's discipline and education, the control of the Council Chamber and also public oversight of auditing, as well as pressure of the users of financial statements and of the representatives on the appropriateness and quality of outputs. Ethics in the auditor's work and its compliance in life are the things that determine auditor?s reputation.
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Freedom of will and access to informations about one's own intentions
Havlíček, Ondřej ; Hvorecký, Juraj (advisor) ; Horáček, Jiří (referee)
This diploma thesis deals with the problem of free will and the reliability of an introspective access to action intentions. The traditional questions of free will, responsibility and determinism are currently receiving a lot of attention due to the advances in cognitive sciences. Because of various scientific findings, many authors claim that free will is just an illusion. The purpose of this study is to discuss traditional conceptualization of this topic and point out its problems. As an alternative, I am trying to suggest a compatibilistic theory of freedom and responsibility, which is internally coherent and compatible with scientific evidence. The core of my thesis is a replication and modification of a recent experimental study, investigating voluntary decision-making and an introspective access to one's own intentions. The participants of the experiment performed reflexive actions which they misjudged as intentional. The goal of the theoretical part of my thesis has been accomplished on the basis of examining a voluminous foreign literature. The method involves a philosophical analysis of concepts with an emphasis on contemporary scientific findings. In the empirical part of my work, results were obtained in a cognitive-psychological experiment involving reaction time and evoked potential data acquisition and their analysis. First, a discussion of concepts relevant to the problem of free will is undertaken. An explication of the most significant experiments that question traditional intuitions about the human mind and free will is then given. A detailed description of my experiment follows, including its results and implications. Finally, conclusions about the nature of free will and responsibility are made together with certain suggestions for both the criminal justice system and everyday situations. Although I base the theoretical part of my thesis on the results of many authors, I contribute to it to a substantial degree with my own opinions and arguments. The empirical study is the most significant contribution of mine as its realization demanded i.a. a development of a stimulus presentation software, execution of the experimental tasks with a relatively large number of subjects and a mathematical and statistical evaluation of the acquired data.
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The Other Between Phenomenon and Dialogue
ALBRECHT, David
The thesis is concerned with the matter of intersubjectivity, traditionally called as ?a question of the other minds?. The new approach in this area was brought mainly by two philosophical movements: by phenomenology and by dialogical personalism. They both reacted to each other in this point, and their reflexions upon this matter resulted in very outstanding discoveries, with influence untill nowadays. Thesis introduces the concept of the Other in each of both mentioned traditions, simultaneously tries to grasp surprisingly similar result of philosofical analysis in different traditions, and also tries to stress the primacy of ethics in historical development of both traditions as a place of meeting of (the other) minds.
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Power and responsibility of the child
SVOBODOVÁ, Kateřina
This thesis is in the form of literature review. It deals with the development of understanding of the power and the responsibility of the children and the modern concept of education through which the parents try to influence their children so that they would be capable of socialization and long-term functioning in everyday life without conflict with the generally accepted patterns of coexistence. The most important groups influencing social development of individuals are defined in the introduction. I mention briefly below the overall moral development of children, because the control of desire for power and awareness of the responsibilities is included in the overall understanding of the basic principles of human behavior in society. The next section is already about development of application of own power, finding of limits for speeches and actions in contact with other people, and the gradual awareness of the responsibility for own actions. In the connection with the power, It is impossible not to mention the aggression that occurs among children more often nowadays and it is very difficult to solve it. The paper describes the difficulties with which parents can meet during the education. I suggest gradually approaches that help parents in ensuring that children get rid of a feeling of omnipotence and superiority appearing in the vast majority of them and understand that It is important to be responsible. At the end, I briefly notice when a child is seen as a responsible user of her own rights and obligations in terms of the Act. The aim of this thesis was to show that the initial prehension of power and responsibility by children is incompatible with the standards for normal life in society. Parents have to lead children with focused and persistent education to behavior modification and shift the understanding of these concepts.
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Responsible parenthood from a perspective of a social worker
POSEKANÁ, Radka
The dissertation is focused on role and meaning of a social operative in education of responsible parenthood. It comes out of the definition of responsible parenthood as it is formulated in religious documents, especially in pastoral constitution of the Second vatican concil ?Gaudium et spes?. Aspects of responsible parenthood, which are presented in the dissertation, show its relevance in wide praxis (regardless of religious believes of men). Then follow ethic questions which appear in relation to parenthood. The dissertation propose possible, concrete, ethically acceptable solutions for practice of social operative.
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Liability of the statutory body in the field of criminal law
Nemerád, Petr ; Moravec, Tomáš (advisor) ; Neděla, Radek (referee)
The bachelor thesis "Liability of the statutory body in the field of criminal law" deals with the characteristics of criminal liability of statutory body in current legal regulations (May 2012). The aim of this thesis is to provide overall information about criminal liability of statutory body. The thesis is divided into six chapters. The first one deals with the legal liability in general. The second chapter describes criminal liability. The following chapters characterize the position of the statutory body in criminal law and criminal liability of persons acting on behalf of legal entity. The last chapter focuses on potential offences of members of statutory body and analyses one of them.
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Analysis of the current institutional adjusment of liability for economic damages caused by wild boar in the Czech Republic since 2000
Hekrle, Marek ; Louda, Jiří (advisor) ; Řežábek, Pavel (referee)
Growing populations of wild pigs are causing economic damage, societal risk and the risk of spreading infectious diseases. Czech Wildlife Management defines a wild boar as a renewable natural resource not owned by specific subject and sets hunter's liability for economic damage caused by it. For the purpose of the work was prepared questionnaires addressed to the farming agricultural subjects and representatives of hunter's association in the Czech republic. The author confirmed his hypothesis that the current institutional game management of wild boars leads only to a limited negotiation between hunters and farmers due to bad enforcement of economic damages. Thesis proves, that in most cases economic damagesare not enforced by farming subject. Hunters are in the position of free riders participating in the unwillingness and lack of incentives for farmers to enforce economic damages or to enforce non-equivalent to the amount of damages. It shows that the current institutional adjustment does not support the principle of personal liability and motivation, and does not optimize populations of wild boar and thereby reduce the economic damage.
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Responsibility of a nurse during exercise of her profession
HAVELKOVÁ, Hana
With the accession of the Czech Republic to the European Union there has arisen a necessity of some changes in the Czech legislation. One of them is also a reform of competencies of health care professionals in paramedical professions. Creation of favourable all-society conditions for independent activities of nurses represents an effective trend of continuous improving of provided care quality. However, it is necessary to be aware of the fact that the independence is also connected with responsibility. Provision of nursing care requires knowledge of generally binding regulations and legislation, which reduce the number of critical incidents and errors. The theoretical part of the Bachelor´s degree thesis was dedicated to a detailed analysis of Decree No. 424/2004 Coll., and then it dealt with the responsibility of nurses within the legal, ethical and moral standards. The Bachelor´s degree thesis aims at the mapping out of the areas of activities of general nurses with the most frequent incidence of malpractice, and at the determining of the methods of forming the procedures that prevent the nurses from making the errors. Two hypotheses have been stipulated. One hypothesis presumes that the most frequent incidence of errors is connected with administration of medication. The other hypothesis presumes that general nurses are not familiarized with the exact wording of the Decree No. 424/2004 Coll. to the corresponding extent. In order that the objectives of the Bachelor´s degree thesis could be attained and the hypotheses verified, the inquiry method by means of a questionnaire was used. The sample was formed by nurses from the whole Czech Republic, who were finishing their specialization education in the National Centre of Nursing and Other Health Professions in Brno. According to the results of the study most of the errors occur during administration of medication. Although procedures have been formed that prevent the nurses from making the errors, it is clear that they do not quite fulfil their function. The results of the research have proved both the above-mentioned hypotheses. Among the suggested measures aiming at better preparation of general nurses for their professional careers there belongs, without doubt, the improvement of legal awareness within the framework of qualification education, especially concerning the acceptance of responsibility and consequences arising from the behaviour. It is also necessary to call upon the head workers to analyze (regularly and in detail) the past critical incidents, to determine the malpractice risks and to implement measures for minimizing adverse events occurrence.
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DALTON PLAN, its realization and application as of a System of Education
CHLEBNÍČKOVÁ, Petra
DALTON PLAN, its application and realization as of an educational system This work brings results of a survey of the realization and application of the dalton plan as of an educational system in czech and foreign schools. It concentrates on the impact of the enforcement of the principles of this system on school teachers and directors but mainly on students and their parents. It characterizes the specifications of the dalton plan in the Czech Republic and contrasts them, above all, with dalton in Holland but also with other countries in the world. The theoretical part of this work summarizes facts concerning history, principles, personalities and places connected with dalton. The practical part follows the ultimate methods used at different school stages, benefits and problems linked with application of dalton methods at schools. This work also involves some ideas and quotes some teachers of the dalton schools, which I have visited during my school practice and while collecting data for this work. The picture apendix of this work is an actual evidence of a real life of a dalton school in the Czech Republic.
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