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Inventory analysis from an accounting perspective
FOŘTOVÁ, Tereza
The bachelor thesis deals with "Inventory analysis from an accounting point of view". The objective of the thesis is to define inventory, its qualification, analyze inventory in terms of possible valuation methods and accounting methods. Furthermore, it analyses the impact of inventories on the profit and loss and financial statements. In the practical part, the theoretical background is applied to a specific business entity. The enterprise that the thesis examines in terms of inventory analysis is 'XYZ s.r.o.'. This enterprise deals with the execution of complete deliveries of home appliances, including the creation of a project and technical preparation. The thesis first focuses on characteristics of business entity, how inventories are acquired in the enterprise and then how the enterprise accounts its inventories. The main part focuses on the valuation of inventories when they are removed from the enterprise. The method of valuation of inventories on removal using the moving average method will be compared with the weighted arithmetic periodic average method and the FIFO method for a selected type of inventories. The final part is focused on the discussion and evaluation of the information found in the practical part.
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Influence of bariatric surgery on the physical and mental condition of the patient
Fořtová, Tereza ; Heczková, Jana (advisor) ; Chvojková, Kateřina (referee)
INTRODUCTION TO THE ISSUE: Obesity together with possible occurrence of many difficulties carries with it negative effect on physical and mental health. Many patients with severe obesity (class 3) cannot do physical activities or usual daily activities. These patients suffer from feelings of inferiority, decreased self-esteem and other mental issues. It could be classified as a vicious cycle for patients, but the bariatric surgery offers a way out. A gastric bypass is one of the bariatric procedures which is very helpful to reduce the weight of the patients who belongs into class 3 obesity. OBJECTIVES, METHODOLOGY: The main goal of this study was to find out if applying the gastric bypass to patients has positive or negative effect for their obesity level, quality of life, physical and mental state. The research sample was consisted of patients who were about to undergo gastric bypass. The patient's weight, BMI and body fat ratio were monitored to obtain data related to the assessment of the severity of obesity. The quality of life was evaluated using the SF-36 questionnaire (Short form 36). The standardized MAF (Multidimensional Assessment of Fatigue Scale) was used to review of patient's fatigue. The mental state of patients was subjectively assessed using the standardized HADS scale (Hospital...
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Influence of bariatric surgery on the physical and mental state of the patient
Fořtová, Tereza ; Maffei Svobodová, Ludmila (advisor) ; Pucholtová, Romana (referee) ; Kulhavá, Miluše (referee)
1) INTRODUCTION: Obesity is a global problem and its the prevalence is constantly rising. Overweight and obesity are key risk factors for many diseases. Obese patients are a greater economic burden for the state, they often rely on the help of others. The goal of obesity treatment is to reduce weight and then keep it within the recommended range. In an obese patient, it is not always just about the actual weight loss, but also about treating the associated diseases caused by obesity. Bariatric surgery allows patients to lose weight in a relatively short period of time and has a very positive effect on associated diseases. 2) OBJECTIVE: The aim of this diploma thesis was to evaluate the physical and mental condition before and after gastric bypass and to determine whether this surgery has a positive or negative effect on the physical and mental condition of the patient. The objective was further divided into sub-goals and hypotheses. 3) METHODOLOGY: The research was carried out using a quantitative method. This is an observational study, in which the mental and physical condition and advancement of patients who were about to undergo bariatric surgery - gastric bypass - were monitored for 6 months. Mental status was monitored using four standardized questionnaires: MAF, HADS, iADL, SF-36 in four time...
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Piet Mondrian's Conception of Art
Fořtová, Tereza ; Ševčík, Miloš (advisor) ; Stejskal, Jakub (referee)
Piet Mondrian, one of the most significant representatives of modern abstract art, applied himself, aside from his own art work, to writing of theoretical texts. In his essays, he did not advocate for his own paintings, neither did he manifest any particular art movement. In these texts, one can trace rather general aesthetically-theoretical reflection on art, on the development of our world and on the position of a man in modern society. This thesis introduces Mondrian's comprehensive conception of art in light of aesthetics and the philosophy of art. It touches on the substance and function of art, on artistic means, on the role of an artist and on the meaning of art related to society and its development. The thesis focuses on the bases of Mondrian's theory and its influences. In addition, it presents various ideas of other contemporary avant-garde movements that somehow inspired Mondrian and that, together with his conception of art, create a certain context of the artistic atmosphere of the first half of the 20th century. The thesis draws from Mondrian's original texts that have, in most cases, not been translated into Czech, yet.
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