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Accounting audit of long-term tangible property according to international auditing standards
ANTOŇŮ, Ivona
The present diploma thesis deals with accounting audit and it strives to analyze inner control system in a selected accounting unit focusing on long-term tangible property. The goal of the thesis is to perform an audit focusing on long-term tangible property according to international auditing standards in a selected accounting unit which is not obliged by the law to carry out an audit. The theoretical part gives a brief outline of historic roots of auditing profession supplemented with a few general definitions of audit. Furthermore, there are defined functions of audit and legal provisions of the Czech law concerning accounting audit. The law is divided into rules of law, auditing directives, and International Standards on Auditing (ISA). Also, the said part includes the notion of the Code of Ethics of the Czech Chamber of Auditors. Further on, there is a definition of inner control system in a company and auditing procedures used during the review of financial statements. The next part of the thesis includes a plan concerning an audit of long-term tangible property. Practical part is divided into several parts and it deals directly with the audit of long-term tangible property. Here, acquired theoretical knowledge is applied to an existing company. First, the company characteristics is given, then there is an analysis of the company{\crq}s inner control system with attention paid to long-term tangible property, and lastly an audit of the long-term tangible property is executed only to show it contains activities before finishing order, activities related to getting to know the customer and to actual execution of the audit.
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The Standardisation of Procedures in Pain and Nursing Care Assessment in Patients with Pain in Hospitals
PILNÁČKOVÁ, Jitka
The topic of this Bachelor Thesis is called ``The Standardisation of Procedures in Pain and Nursing Care Assessment in Patients with Pain in Hospitals``. Its objective was to find out whether nurses observe the Nursing Care Standard of patients with pain. The research survey was realised by means of a questionnaire and an audit survey at the České Budějovice Hospital, a.s. The questionnaire was given to nurses of all surgery branches, between the 26th January to the 6th February 2009. The audit was carried out in the accident and plastic surgery department on the 23rd February 2009, and in the orthopaedic department on the 2nd March 2009. The audit survey was assessed according to Control criteria concerning the audit of the Nursing Care Standard No. 041 ``Pain``. We laid down 4 hypotheses. Hypothesis 1: Nurses of surgery branches do not use the visual analogue scale for patients with pain, was refuted. Hypothesis 2: Nurses do not record the effect of medicaments in the documentation after administering a medicament influencing pain, was confirmed. Hypothesis 3: Nurses of surgery branches use the application of heat and coldness to alleviate pain, was also confirmed. Hypothesis 4: Nurses do not know the pain treatment strategy according to WHO, was refuted. In connection with these facts we proposed correction measures. To improve this situation, special lectures on pain assessment, informing nurses and physicians about the importance of pain assessment and using this information, could help. More frequently conducted audits of Nursing Care Standard No. 041 ``Pain`` could improve the quality of requirements laid down by this Standard. With regard to the latest information about creating standards and about the questions concerning care of persons suffering from pain, we drew up the Standard Care Procedure Nursing Care of patients with pain. This standard will be offered, along with the results of the survey, Control criteria concerning the audit of the Nursing Care of patients with pain and the DySSSy standard method (Dynamic Standard Setting System) to the deputy in charge of nursing care Mgr. Jiřina Otásková, MBA.
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Comprehensiveness and completeness of managing of nursing documentation in selected medical institution
ZÁMOSTNÁ, Barbora
This bachelor thesis deals with the topic ``Complexity and completeness of keeping nursing care documentation in a selected medical facility``. The thesis is drafted in the theoretical part and empirical part. The objective of the empirical part of the investigation was to survey the complexity and completeness of keeping nursing care documentation in a selected medical facility. In accordance with the objective, we set two hypotheses. H1: Nurses keep nursing care documentation in accordance with the applicable standard. A H2: Nurses in surgery units keep nursing care documentation more complexly than nurses in internal departments. To collect data we chose the quantitative method of research by means of nursing care audit. The research sample consisted of 60 pieces of nursing care documentation, 30 pieces of documentation in a surgery unit and 30 pieces of documentation in the internal department of the Tábor Hospital, a.s. The overall success rate in the audit ``Complexity of keeping nursing care documentation{\crqq} was 99.73 per cent in the internal department and 91.12 per cent in the surgery department. At the same time, no audit index results have dropped below 76 per cent in the entire set (60 pieces of documentation), and below 53 per cent in partial sets (30 pieces of documentation). H1 hypothesis: Nurses keep nursing care documentation in accordance with the applicable standard, has been, on the grounds of the results obtained, confirmed. The overall success rate of the audit of the nursing care documentation in the internal department was almost by 8.5 per cent higher than that in the surgery department. For that reason, it is possible to make the conclusion that the H2 hypothesis: Nurses in surgery units keep nursing care documentation more complexly than nurses in internal departments, has not been confirmed. In the final discussion, results from the conducted audit in the two departments were summed up and, subsequently compared with literature. Practical use was set in the final part. The results of the bachelor thesis were given at the disposal of the staff nurse of the Tábor Hospital, a.s., to conduct improvement in keeping documentation or to conduct subsequent audits. Last but not least, a local standard for keeping nursing care documentation as the basis for drawing up a new standard in individual departments of the team of nursing care, was drafted and subsequently submitted.
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Quality Indicator Mapping of Nursing Care in Hospital České Budějovice
PAPOUŠKOVÁ, Petra
Quality nursing care is today the essential goal of contemporary nursing. Therefore it is necessary to introduce in sanitary facilities a quality improvement program, whose part is tracking quality indicators of care provided. Within the practical part we set three goals. The first of them is to define tracked quality indicators of nursing care in Hospital České Budějovice, a.s. The second goal is to evaluate the selected quality indicators of nursing care in Hospital České Budějovice. The third goal is to inform nurses on quality indicators of nursing care in Hospital České Budějovice. Based on these goals we introduced six hypotheses. The first hypothesis says: Hospital České Budějovice, a.s. tracks at least 15 quality indicators of nursing care within the tracked period. The second hypothesis says: Hospital České Budějovice, a. s. realized at least four nursing care audits per year. The third hypothesis says: nurses of Hospital České Budějovice are satisfied with working conditions. The fourth hypothesis says: clients of Hospital České Budějovice, a.s. are satisfied with the provided nursing care. The fifth hypothesis says: Nurses of Hospital České Budějovice know at least four quality indicators of nursing care in Hospital České Budějovice being tracked in their wards. The sixth hypothesis says: Prevalence rate of decubitus in Hospital České Budějovice decreases. The research ran over under collaboration with staff nurse of Hospital České Budějovice, a.s.; one of forms of the research was also a nursing audit; further data collection method by means of questionnaires was used. The research file involved nurses and clients of Hospital České Budějovice, a.s. In the course of the research we fulfilled the set goals; the first, fourths and the fifth hypotheses were confirmed and the second, third, and the sixth hypotheses were not confirmed. The research results have been offered to the hospital top management as a data source concerning the nursing care quality. The work should also provide nurses with information on that monitoring and evaluating nursing care quality through specific indicators is at present a necessity and indispensable fact and that its goal is not individual disciplinary decisions of individual nurses, but it concerns finding out system errors, their assertion and resolution.
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Audit In The Small Entity
FRAŇKOVÁ, Lenka
This student work describes auditing of accounts. In Czech Republic, the discipline is very young and is still in the continuing process of development. The student work is divided into two parts, the theoretical part and the practical part. I was interested in basic principles of audit, such as definition, functions, legal requirements and process of audit in the theoretical one. These processes are applied in the practical part of my work. In this part I provided more detailed information about the company and after that I applied the procedures to perform the whole company audit.
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The influence of nursing documentation audit on nursing care quality
MACHÁČKOVÁ, Eva
Abstrakt The keeping of nursing documentation is an inseparable part of the work of a nurse. It is an instrument of professional practice, which is intended to support the process of care. The quality of the keeping of the nursing documentation is a reflection of the level of professional practice. The nursing documentation is an invaluable manner of supporting communication within the framework of the health care team and between the health workers and their patients/clients. Well kept nursing documentation is thus the product of good teamwork and at the same time an important instrument for increasing the quality of care. An audit is one of the parts of the management process and its final aim is to incease the quality of the provided care. An audit can play an important role during the delivery of the quality of the provided care and this is also true for the process of the keeping of the nursing documentation. During an audit of the kept documentation areas are identified where it is intended to ensure the improvement and education of the staff. The theoretical part the work also includes chapters related to the given problems that is the nursing aim, the nursing process, the nursing documentation, the quality of nursing care and the nursing audit. In the research part I deal with the influence of the audit of the nursing documentation on the quality of the provided nursing care. The aim of my research is to ascertain the influence of the standard of the nursing documentation on the quality of nursing care and to ascertain whether the results of the audit of the nursing documentation help the nurses in the wards to improve the quality of the provided nursing care. During the research my first hypothesis that the quality of the nursing care is increased by the carrying out of a standard ``Unified keeping of nursing documentation`` was confirmed and 26 of the questionned nurses (57%) agreed with it. The second hypothesis, that the quality of the nursing care is increased by the introduction of an audit of the nursing documentation into practice, was not confirmed. Only 18 of the interviewed nurses (39%) think that the introduced audit of the nursing documentation into practice is an increase in the quality of the nursing care. In order to obtain the required data to accomplish the aims and answer the hypothesis of quantitative research I used a method of auditing and an enquiry method using questionnaires. The research sample made up 50 (100%) of the examination documentation from five selected wards of Pelhřimov Hospital. The body of research in the case of the questionnaires was made by the nurses, working in the wards, where the audit of the nursing documentation was carried out. In total 46 of the nurses (100%) from all the assigned clinics took part in the survey. The results of the research were placed at the disposal of the administration of Pelhřimov Hospital, as a pilot study for the creation of their own complex standard and audit of the nursing documentation.
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Management quality - The customer view of a product audit
BUCHLOVIČOVÁ, Kateřina
This graduation theses deals with quality, quality control system, ISO rules and audit of product. Chosen firm is characterized in the practical part of the document, there is explanation of the implementation ISO rules in company. Then I occupy by creation of instruction: quality monitoring in the workroom. Other part of document deals with characteristic of monitored product parameters and using FMEA method. I get at product values of customer and I design methodics for finding customers satisfaction in the ending of document.
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Statement of profit and financial loss - content and predicative ability
PIXOVÁ, Kateřina
The aim of this bachalor paper is to analyse financial balancing in reference to the company´s auditing, costs and returns analyses, selling of the outstandings and bills of the factoring company, supplies rating, creating corrective entries and reserves, calculations. This paper is focused on claims procedures and financial leasing. The company dealt with is a join stock company concentrated on the area of forestry {--} purchase and sale of wood mass. They also provide services in forestry, mostly logging and planting activities and wood mass transport.
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