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Audit of Financial Statements of the Selected Company with Focus on Long-term Assets
Kučerová, Martina ; Nezval, Pavel (referee) ; Křížová, Zuzana (advisor)
The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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The Proposal of Business Plan for Development of the Company
Kučerová, Martina ; Bartuňková, Alena (referee) ; Bayerová, Vladimíra (advisor)
The purpose of this work is to create a proposal for the development of the small company named GARANT TRADING s. r. o., which sells welding, cleaning and gardening techniques and organize professional welding courses. The work is divided into the business plan for an existing company, especially for the development of welding schools in the legal form of a business limited company, and is based on their precedence, weaknesses and needs. The analysis was based on data sourced from financial statements and discussions with management. A currently considered opportunity is a purchase or rent of a welding hall in Olomouc. Detailed description of the process and proposal of a successful realization of this project is presented in this work.
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Benefits and risks of opening of the profession of a teacher in primary schools to people without pedagogical education
Kučerová, Martina ; Komárková, Tereza (advisor) ; Skutil, Martin (referee)
The aim of this diploma thesis is to analyse the issue of teaching as a profession in the conditions of current changes in education and to describe the current situation in the field of personnel provision of education in several elementary schools. The thesis presents the general characteristics of teaching, teaching as a profession, the choice of a teaching profession and teacher education. Part of the thesis is devoted to the educational policy of the Czech Republic after 1989 and the current situation in education. In the practical part, the motives of teachers without pedagogical qualifications for choosing the teaching profession are described and the benefits and problems in their teaching practice are analysed from the point of view of these teachers and from the point of view of school principals.
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The creation of the job analysis by the picked military specialisation.
Kučerová, Martina ; Dědáková, Kateřina (advisor) ; Halberštát, Ladislav (referee)
Objektive of the thesis: The objective of this study is to get an overview of soldiers activities of the reconnaissance platoon of HQ company of 41st mechanized battalion, located in Ţatec. To try to confirm or refute the results of my bachelor thesis, in which I found out, that soldier in reconnaissance position needs mainly endurance for his work. Methods: Main used method is the analysis time frame and creation of characteristics of the given possition in the AČR. I will conduct by standardized tests for testing of motor skills. Results: Think out tests, that best reflect the activities of soldiers of reconnaissance platoon and to determine their level of motor skills. Setting the limits of tests of physical training for selection of candidates for the reconnaissance platoon. Key words: Description of occupational activities, professiography, motor skills, motor tests.
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Efficiency of social services funding
Kučerová, Martina ; Hejzlarová, Eva (advisor) ; Potůček, Martin (referee)
Diploma thesis deal with effectiveness of social service's funding. Its aim is to describe and to evaluate the system of social service's funding. Thesis focuses on two providers of subsidies - Ministry of Labour and Social Affairs and regions. In theoretical part describes the method for allocating funds between social services. It is based largely on publicly available documents of regions and MLSA. In the practical part presentation development of social service's expenditures between 2007 - 2013. Diploma thesis subjects social service's expenditure to analysis based on 4E criteria. Fulfilling the criteria of effectiveness is examine by using the correlations method. On selection social services also apply the method of multi-criteria decision. To set criteria, indicators and their weights co-operate professionals from the relevant department of the Regional Authority. Thesis includes several theoretical concepts, on which basis are outlined possibilities of change in the way of social service's funding. This thesis also deal with legislative change that occurred during its processing. It describes also a new method for allocation of public resources between social services.
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Use of diagnostics for inclusion two years old children in regular classroom of nursery school
KUČEROVÁ, Martina
The main topic of this bachelor thesis is the use of pedagogical diagnostics in the integration of two-year-olds into the collective and the detection of developmental differences between two-year and older children. The thesis is devided into two parts. The first theoretical part adressest problems and the use of pedagogical diagnostics in the kindergarten environment. In addition this section includes individual areas of development of children with a focus on the age group of two-year-old and three-year-old children and their characteristic developmental differences. The practical part introduces the course of the investigation and the results of the observation of two groups of children aged two to four years old focusing on the main areas of their development. It also presents the views of teachers on specific work with two-year-olds and the possibilities of their diagnosis in kindergarten. The aim of the work is to identify possible problems while integrating two-year-olds into a heterogeneous group and to propose solutions.
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Causes and prevention of the truancy at the second level of the elementary school
Kučerová, Martina ; Komárková, Tereza (advisor) ; Tvrzová, Ivana (referee)
The aim of the bachelor thesis is to analyse the problem of the pathological phenomenon of truancy and to ascertain the main causes of truanting at the second level of an elementary school located in a Prague suburb. The thesis describes the definitions and classification of truancy as presented by various authors, as well as the Czech legislation on compulsory school attendance. The causes of truancy are described in detail, both in the family and the school environment. The key issue of socio-pathological phenomena is prevention and the thesis describes various approaches to prevention of truancy. The last part of the thesis consists of two case reports of truants at the second level of the elementary school.
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Audit of Financial Statements of the Selected Company with Focus on Long-term Assets
Kučerová, Martina ; Nezval, Pavel (referee) ; Křížová, Zuzana (advisor)
The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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Efficiency of social services funding
Kučerová, Martina ; Hejzlarová, Eva (advisor) ; Potůček, Martin (referee)
Diploma thesis deal with effectiveness of social service's funding. Its aim is to describe and to evaluate the system of social service's funding. Thesis focuses on two providers of subsidies - Ministry of Labour and Social Affairs and regions. In theoretical part describes the method for allocating funds between social services. It is based largely on publicly available documents of regions and MLSA. In the practical part presentation development of social service's expenditures between 2007 - 2013. Diploma thesis subjects social service's expenditure to analysis based on 4E criteria. Fulfilling the criteria of effectiveness is examine by using the correlations method. On selection social services also apply the method of multi-criteria decision. To set criteria, indicators and their weights co-operate professionals from the relevant department of the Regional Authority. Thesis includes several theoretical concepts, on which basis are outlined possibilities of change in the way of social service's funding. This thesis also deal with legislative change that occurred during its processing. It describes also a new method for allocation of public resources between social services.
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