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The Effect of System of Financial Reporting on Financial Performance of Business Corporation
Prokešová, Gabriela ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.
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Analysis of Reporting in Business and its Technological Coverage by Microsoft BI
Lučan, Martin ; Pour, Jan (advisor) ; Pavlíčková, Jarmila (referee)
This master thesis deals with an analysis of reporting in business and its technological coverage by Microsoft Business Intelligence portfolio. The main objective of this work is to analyze the individual organization's requirements on reporting and coverage options. This work can serve as a tool for implementation of reporting in a company or for increasing the efficiency of reporting. The first part is theoretical. It deals with Business Intelligence as an environment for reporting. It also defines the basic concepts. The next part covers the area of reporting. This section provides an insight into the history, definition of outcomes and detailed classification of reporting from different perspectives. Furthermore, the definition of users reporting and the reporting standards in companies is also covered. At the end of this chapter, there is the definition of the benefits of reporting for companies. The main part of this master thesis is an analysis of the requirements for reporting in companies. The chapter defines five key perspectives which are described in a greater detail. The methods how companies should methodically approach these requirements are also discussed. The chapter further looks at the requirements for a concrete report. An output of this chapter is an effective template for gathering requirements for a specific report. The last chapter focuses on reporting portfolio analysis of Microsoft and defines the concept of Microsoft. It provides detailed information about reporting products that Microsoft offers. An analyses and a mapping of the individual characteristics of the products and the requirements is defined in this thesis.
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Transformation of Network Data Reporting Process
Tolar, Tomáš ; Matuštík, Ondřej (advisor) ; Malinová, Ludmila (referee)
This thesis deals with transformation of network data reporting process in a Telecom company. The current process is MS Excel based and is inadequate and inefficient. The goal is to find the right tools and to implement them. The thesis is divided into three parts. First part is focused on theoretical background of reporting, i.e. Business Intelligence and other approaches. Second part explains general Network reporting principles and trends. In contrast with these theoretical recommendations, the actual level of the company's process is depicted. The last part of this thesis covers a practical implementation of selected applications. First, a choice is made within a variety of tools based on department's needs then the architecture is proposed and applications are implemented. The final part of the thesis provides an assessment of the benefits attained by this project.
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Psychometric characteristics of Youth Self-Report in clinical sample
Urbánek, Tomáš ; Čermák, Ivo ; Štěpánek, Petr ; Schmidtová, Jana
The paper deals with reliability and validity analyses of the Youth Self-Report questionnaire by Thomas M. Achenbach. It is a method comprising eleven subscales, mostly syndromes of pathological conduct of children and adolescents. The data were obtained from the psychiatric patients (girls) from 12 to 18 years, most of them were exposed to family violence and abuse. The analyses of internal consistency and correlation analyses supporting the empirical validity of scales were conducted.
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Report on the Last Work by Dr. Erich Nuding
Rohn, Jiří
This is a facsimile copy of a 1994 report on the unpublished last paper by Dr. Erich Nuding. It is being made public here in the hope that even after twenty-two years it may be of interest for researchers working in the area of interval computations because of the intriguing concept of the "fourth modality" which has not been rediscovered during a quarter of century which has elapsed since its original formulation.
Fulltext: content.csg -  PDF
Plný tet: v1235-16 - PDF
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Právní a zdravotně sociální aspekty činnosti OSPOD jako ustanovených opatrovníků v zámu nezletilých dětí
BORSKÁ, Jana
The Czech Republic as a signatory of the Convention on the Rights of the Child has vested the practice of state administration in the field of care for minor children to municipalities with extended powers, where the protection of the rights and legitimate interests of minor children is safeguarded by state authorities of social and legal protection of children (ASLPC hereinafter). These authorities are incorporated to the extent laid down by the Act on Social and Legal Protection of Children (Act No 359/1999 Coll., as amended). The position and roles of ASLPC and their competence and jurisdiction are also regulated by the same act. The position of workers of these authorities and its legal embodiment is equally important. Regarding professionality, there are high demands on these workers. In the Czech Republic, significant changes in legislature have been made over the past three years. These amendments have led to the strengthening of the rights of minor children and to the establishing of new tools for their protection. In connection with the adoption of new substantive regulation of family law, which is now exhaustively dealt with by the Act No 89/2012 Coll., the Civil Code, new procedural rules have been established regarding protection of rights of minor children. Such procedural legislation includes (apart from the long-existent Act No. 99/1963, the Code of Civil Procedure) the Act No 292/2013 Coll., on Special Civil Proceedings. The decision-making regarding minor children has been vested mainly by the state into the competence of courts. The courts appoint the locally relevant ASLPC as a guardian who then represents the interests of minor children. The purpose, interwoven with and derived from the first one, was to explore the opinions of selected social workers of ASLPC and of district court judges regarding the defined problems occurring during the work of ASLPCs and courts while protecting the interests of minor children. These particularly include: the use of the tool of precautionary measure; problems of different territorial jurisdiction of courts and ASLPCs; processing of complaints regarding bias in various phases of the proceedings; professional training of workers of ASLPC It is evident from the proposals of both judges and ASLPC workers that it is necessary to unify territorial jurisdiction. The courts are suggesting the priority criterion of the address where the child mainly resides. ASLPC workers suggest the official permanent residence as the prime criterion. Bias causes problems in all phases of proceedings. It is obvious that courts take differing approaches towards the solution of this problem (some courts solve the problem of bias complaints filed by the parties while other courts do not) and for ASLPC workers it is difficult to assess how to act when such complaint is raised against them. The training of ASLPC workers - workers are obliged to educate themselves and their employer is obliged to finance such training. Not all ASLPCs are able to provide training in the required extent - due to financial reasons (the average costs of education of one employee pose from 9,169 to 13,400 CZK annually and they cover approximately 6 days of training). The heavy work-load caused by insufficient numbers of ASLPC employees prevents them from completing such compulsory training. As part of the examination of the "participation of a collision guardian in court proceedings" it has been found out that irregular participation of the worker in the proceedings (absence from participation in appeals proceedings); incomplete reports (directed to courts) from surveys in families. Based on comprehensive examination of the problems of territorial jurisdiction, it was recommended that requests are independently recorded and financial compensation is provided for ASLPCs who are requested to represent minors in front of courts, to draft proposals for precautionary measures.
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Specifics of nursing care in patients after transapical aortic valve implantation.
VOTRUBOVÁ, Nataliya
Transcatheter aortic valve implantation (TAVI) is a new and an attractive method in cardiology and as well as in cardiac surgery. It is constantly evolving method which has been developed as an alternative to standard open surgery, especially in patients with severe symptomatic aortic stenosis with unacceptably high perioperative risk or patients who are not suitable for conventional open heart surgery because of age and comorbidities.A teamwork is very importantfor this new method and approach. The choice for TAVI is discussed by the institutional multidisciplinary heart team, typically consisting of interventional cardiologists, imaging-specialists, cardiac surgeons and anaesthesiologists. The first implant in a human being was performed by Cribierin 2002. In Czech Republic this method was first used in 2008. Transcatheter aortic valve implantation (TAVI) was accepted as a minimally invasive alternative to open surgery. This method does not require the use of cardiopulmonary bypass, and cardiac arrest. Other several benefits includinglower risks of bleeding and stroke events, better wound healing, less pain, as well as more rapid early recovery due to preservation of continuity of the sternumthat result in shorter durations of stay in the hospital, earlier rehabilitation and faster returns to normal life. In the presented work was used a combination of qualitative-quantitative methods of investigation. The data was obtained by using the quantitative research. The main technique was using the questionnaires designed for nurses working at the Department of Cardiac Surgery, Hospital Czech Budejovice, a. s. These results were backed up by the implementation of qualitative research, which investigated the patients and physicians view on monitored issues. Questioning method using a semi structured interview technique was used for qualitative research. The results of the survey were processed using descriptive statistics charts in LibreOffice Calc and using diagrams created in LibreOffice Writer. Qualitative results of the research were transcribed from audio recordings and coded, and the base code was created nine categories of interviews with clients/patients and three categories of interviews with doctors. The aim of this work was to explore the specific problem of nursing care about the clients / patients after transapical aortic valve implantation. On the base of our obtained data it is evident, that the client/patient after TAVI may be positioned sideways, the use of surgical drains are less frequently, so the care about the surgical wounds is simpler, patients report less pain in the surgical wound and postoperative rehabilitation and recovery is shorter. H1 - The nurses take care about the clients/patients after transapical aortic valve implantation in the same way as about the clients/patients after open aortic valve replacement, without realizing the differences between the patients treated with different approaches, was not confirmed. The nurses'sees/reported major differences in invasiveness and extent of providing care, rehabilitation, convalescent, in the duration of the hospitalization and better cosmetic effect. The results of the research can serve as a basis for creating the standards of nursing care or educational material for clients/patients. It is also possible to present the results of this work at a specialized seminar for non medical healthcare workers and results can also increase the quality of nursing care about the clients/patients after transapical aortic valve implantation.
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A historical view of the army nurse profession.
PAVLÍKOVÁ, Andrea
The thesis deals with the profession of a military nurse. We can assert that the official study of military, non-medical health-care related qualifications and its use in practice not only for military purposes dates back to the fifties of the last century. However, women as health care professionals, consequently in uniforms, have always been an actual issue. The development of health care activities always existed, however, we must not neglect influence of scientific and medical findings. The historical timeline of development of medical care in the battle field was recorded and ranges from pre-historical healing. The way of Christian medicine was negatively influenced by the Catholic Church. The dark period of the Middle Ages had actually wrested medical performance from the hands of specialists and the suffering were left to the "tender" mercies of the priests. The following part of the thesis concerns modern medicine where enlightenment reforms were exercised. Some of the original six-month courses for military surgeons were organised in this period of time; they weretransformed into Military Surgical Academy, out of which the famous Josefinum originated. A expression of humanity which supported a form of health care of war veterans was demonstrated by constructing buildings for invalid people. The second half of the nineteenth century is characterized by the phenomenon of the presence of nuns in military hospitals. This study goes further in depth of professionally organized healthcare right in the battle field, which dates back from the era of wars in the Crimea.This stage describes the transformation of caring into nursing which requires the necessity of specialized preparation of persons providing nursing practice. In addition, Henry Dunant engraved himself into the history of the profession of a nurse, as the founder of the Red Cross, who first trained health care professionals for working within armed intentions of the state. The continuation of this action sketches out the process of providing first aid in principal armed conflicts of the twentieth century. It describes the functioning of commander operated military health service of that time. WWI drove Czech medical staff to both sides of the front where they provided medical help to the injured. Nurses of the WWII already performed their duties in uniforms as the rightful members of the army. The thesis also mentions post-war usage of military health care professionals in secret foreign missions and their specialized erudition.Last but not least, it marginally discusses contemporary possibilities of modern health care service of the Army of the Czech Republic. The goal of the endeavours of writing this thesis was to chart out clearly the development of the profession of a military nurse within the historical context, focusing mainly on women coming from Czech regions. In order to make the history background concerning specific female participants of the world war conflicts understandable to the reader, this paper reports, in broader extension, peculiar medical and nursing findings, already from the era of prehistoric civilisations. The history study method were applied for the purpose of the theoretical thesis. The methodology is based on searching, studying, sorting and the consecutive systematic objective describing of the events from the past times with the intention to propose comprehensive report on the subject given. It was necessary to study inexhaustible amount of sources to obtain awareness of historical connections. Factual information was derived by analysing of primary and mainly secondary documents. The thesis sketches out histories of military health care and the profession of a military health care professional stemmed from the exploration of appropriate written sources and conclusion of the basic findings. The intentions of the work are not only to clarify the past but also to contribute to solutions of every-day issues.
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Poliomyelitis and contemporary issues of its eradication
PETRÁŇOVÁ, Monika
This diploma thesis deals with the issue of the eradication of infectious polio and its current problems. Polio is a highly infectious disease of viral origin. The most effective form of protection from the disease is vaccination. The main aim of this work was to determine the major issues in polio surveillance in the Pilsen region at present. Intermediate goals were determined in relation to the main aim: to ascertain the awareness of practicing paediatricians about the principles of poliomyelitis surveillance with an emphasis on diagnosing and reporting cases of acute palsy and further to ascertain the quality of the cooperation between the locally competent public health authority and practicing paediatricians in the field of poliomyelitis surveillance. The work is divided into two parts, theoretical and practical. The practical part was elaborated using a qualitative method based on semi-structured interviews with practicing paediatricians and with the locally competent public health authority. The research was participated in by 9 practicing paediatricians and one public health authority worker from the Pilsen region, with an average length of practice of 20 years. The resulting data was then evaluated by a coding method and divided into schemes according to Švaříček and Šeďová (2007). Three research questions were defined based on the set aims: RQ1: What do practising paediatricians see as the prime problems in polio surveillance? RQ2: How many cases of acute palsy do practising paediatricians record and subsequently report to the competent public health authority? RQ3: What is the quality of the cooperation between practising paediatricians and the locally competent public health authority? The research revealed that, according to the practising paediatricians, the problem in poliomyelitis surveillance is refusal of the vaccination and the associated decreasing immunisation coverage of the population. The next most commonly reported problem was population migration. Furthermore, it was found that not one practising paediatrician recorded or reported cases of acute palsy in their surgery. Only one respondent encountered acute palsy 10 years ago. The answer to the last research question is also apparent from the information obtained. More than half of the respondents agreed that so far there is no cooperation on this issue. Although four respondents stated that the cooperation is at a high level and is of very good quality.
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