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Business Ethics as a Part of an Insurence Practice
Vránová, Eva ; Novák, Jan (referee) ; Putnová, Anna (advisor)
The main aim of the master´s thesis is the analysis of the activities of insurance brokers in terms of adhering to the principles of business ethics in the Insurance practice. Using the questionnaire will found attitudes clients insurance brokers to the issue and still views and opinions of the insurance brokers. The result will be the proposals for streamlining and improvement of intermediary activities in insuracance for company ABC, as and FAOL, a.s. and recommendation for itself Insurance Brokers.
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Effect of a comprehensive rehabilitation program of children with asthma bronchiale
Vránová, Eva ; Hošková, Blanka (advisor) ; Majorová, Simona (referee)
Title: Effect of a comprehensive rehabilitation program of children with asthma bronchiale Objectives: The main objective of this thesis is to show the usefulness and necessity of physical therapy in children with bronchial asthma and how does it affect them. Another objective was to summarize the possible available methods with demonstrations of examples of individual exercises that can be used for this disease. The aim was also monitoring and evaluation of the patient's subjective feelings. Methods: In the thesis we carried out a single arm experiment, where we used comprehensive kinesiology analysis of individual subjects and the methods of lung function tests. From the lung function test, we chose the spirometry test by method of curve flow / capacity and also we used the peak expiratory flow monitoring using peak-flow-meter. We compared the subjective feelings of clients at the beginning and the end of the treatment program. In the period we watched the changes of value in individual measuring techniques. Results: We found that a comprehensive treatment of children asthma has a significant impact on their posture and also on the respiratory functions and subjective perception of individual symptoms investigated clients. All clients received the same treatment and each of them occurred in...
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Effect of a comprehensive rehabilitation program of children with asthma bronchiale
Vránová, Eva ; Hošková, Blanka (advisor) ; Majorová, Simona (referee)
Title: Effect of a comprehensive rehabilitation program of children with asthma bronchiale Objectives: The main objective of this thesis is to show the usefulness and necessity of physical therapy in children with bronchial asthma and how does it affect them. Another objective was to summarize the possible available methods with demonstrations of examples of individual exercises that can be used for this disease. The aim was also monitoring and evaluation of the patient's subjective feelings. Methods: In the thesis we carried out a single arm experiment, where we used comprehensive kinesiology analysis of individual subjects and the methods of lung function tests. From the lung function test, we chose the spirometry test by method of curve flow / capacity and also we used the peak expiratory flow monitoring using peak-flow-meter. We compared the subjective feelings of clients at the beginning and the end of the treatment program. In the period we watched the changes of value in individual measuring techniques. Results: We found that a comprehensive treatment of children asthma has a significant impact on their posture and also on the respiratory functions and subjective perception of individual symptoms investigated clients. All clients received the same treatment and each of them occurred in...
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Business Ethics as a Part of an Insurence Practice
Vránová, Eva ; Novák, Jan (referee) ; Putnová, Anna (advisor)
The main aim of the master´s thesis is the analysis of the activities of insurance brokers in terms of adhering to the principles of business ethics in the Insurance practice. Using the questionnaire will found attitudes clients insurance brokers to the issue and still views and opinions of the insurance brokers. The result will be the proposals for streamlining and improvement of intermediary activities in insuracance for company ABC, as and FAOL, a.s. and recommendation for itself Insurance Brokers.
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Problematic Accounting Areas in Agriculture; Risks of Information Distortion in the Tax Return
VRÁNOVÁ, Eva
The objective of this thesis is to point out the problematic accounting areas in agriculture as well as evaluating how this area is dealt with by the observed company. Two typical areas are specified ? vegetable production and livestock production. The first part of the thesis deals with possible ways of livestock production accounting in accordance with the Czech legislation. On the other hand, the outlook of international accounting standards is also outlined, seeing the animals as a biological asset with regard to their specific qualities. The practical part defines the farming business, which provided the necessary information in the areas of animal records and accounting. The attention is paid to purchasing the animals, finding out and accounting their growth, accounting their assignment to higher build categories, their writing off and discard. Another area the thesis deals with is the issue of subsidies. The theoretical part primarily outlines how different types of subsidies are accounted from the point of view of the Czech legislation as well as the international accounting standards. As far as the practical part is concerned, the subsidies used by the company are specified along with the procedure of their accounting. Furthermore, an in-house directive elaborated by request of the accounting entity is a part of this thesis. The in-house directive defines the area of stock, which the company wants to account directly into the consumption. Therefore the applicable regulations are mentioned and the essential directive is created on the pattern of in-house directives.
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Running the Tax Records at the Farm; the Issue and Peculiarities of Farming; Comparison with Accounting
VRÁNOVÁ, Eva
The name of my bachelor dissertation is ``Running the Tax Records at the Farm; the Issue and Peculiarities of Farming; Comparison with Accounting{\crq}q with the main objective of considering the choices of running the accounting, tax records and using the lump cost deduction within the conditions of the particular farm. The choice of tax records is assumed. Within its intentions, the aim is to identify the problem areas and compare with the option of accounting management, particularly regarding the items of animals, claims and in connection with the legislation changes. The dissertation is divided into the theoretical framework and a practical part. The practical part evaluates the tax records running in comparison with the accounting and using lump costs. Additionally, problem areas have been identified, such as accounting regarding plant and animal production, calculating the social insurance and individual income tax. Furthermore, the practical part indicates the conversion of the tax records as run by the farm owner into the accounting. The calculation of the social insurance and individual income tax is outlined, since they have been affected by significant changes in recent years. To do the calculations, I have used the data provided by the businessman.
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