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Report on Financial Stability 2006
Česká národní banka
Report, which is mandated by the law in force since 2006, deals with the development of the financial market in the Czech Republic and abroad, of the status of non-banking institutions and households in conjunction with the finance organizations. It then focuses on the real estate market, and one chapter is devoted to the financial institutions of the banking and non-banking sector. It contains four articles on the issue of financial stability.
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The use of biographical anamnesis in care for clients with dementia in homes for the elderly in České Budějovice.
ČÁPOVÁ, Pavlína
Basic theoretical background: The number of people suffering from dementia is increasing, mainly due to falling birth rate and lengthening of life expectancy. The World Health Organization deals with the issue of caring for clients with dementia in a detailed report. A summary of this report was written by the Institute of Health Information and Statistics of the Czech Republic.In this summary, it is stated that in 2011 the number of clients treated in outpatient care in the Czech Republic climbed to number 14,932 (of which 67% were women) diagnosed with F00 (Alzheimer's disease) and with F01 - F03 (other dementia) to 17,955 (of which almost were women). In 2010, the estimated global number of patients with dementia was 35,6 million. Our society constantly considers a person with dementia to be an uncommunicative client, who is very difficult to be cared (Kopecká, 2012). That is why dementia touches not only the bio-psycho-social, but also the economic field (Wija, 2012). The basis of the psycho-biographical model of care is to change the perspective to the client and to see him or her as a personality with his or her own individual, regional or collective biographical history. With the help of the psycho-biographical model, the care becomes more tolerant, as this model is primarily focused on maintaining and supporting self-care skills and reflecting client's current skills, especially his or her mental ability (Procházková, 2011). For clients with dementia it is essential to find a way to their emotional life, which can be achieved by means of the information from the client´s biography. The knowledge of the client's story of life will also explain his or her needs and requests in care (Kopecká, 2012). The psycho-biographical model improves care for clients with dementia, particularly in the area of individual care and activation of clients. Aims of the thesis: As for the research part of this thesis, two objectives were defined. The first objective was to find out nurses' opinions about the use of biographical history in homes for seniors in České Budějovice. The second one was to discover the influence of biographical history in care for clients in homes for seniors in České Budějovice. These research questions were set to these objectives: What do nurses working in nursing homes for seniors in České Budějovice think of the influence of biographical history in care for clients? Another research question was: In what ways do the nurses working in nursing homes for seniors in České Budějovice think the biographical history improves care for clients? Methodology: The research on the topic of using biographical history in caring for clients with dementia in nursing homes for seniors in České Budějovice was conducted via qualitative investigation. Semi-structured interviews with nurses working in nursing homes for seniors in České Budějovice were chosen for the data collection. Results: The results of the research showed that all respondents found the use of biographical history beneficial in care for clients with dementia, especially in the area of improving individual care, cooperation with the client and his or her family members and obtaining information about the client. All respondents would like to start using biographical history in caring for clients with dementia, although some of them would find the introduction of the model into practice quite problematic. Conclusion: The results of this research could be used to change the approach to care for clients with dementia and to improve the quality of care. This thesis could serve to nurses in charge as a background material for the introduction to this issue and for considering the possibility of introducing biography history in caring for clients with dementia, as all interviewed respondents reported working with clients´ biographies to be beneficial in care for clients with dementia.
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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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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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The Issue of Misrepresenting the Information in the Accounting and the Manipulation with Accounting Reports - Creative Accounting
Samuhelová, Šárka ; Kuchařová, Ivana (advisor) ; Hana, Hana (referee)
Creative accounting is a summary of all practices which distort the company's financial situation, and is associated with almost every accounting fraud. This application is designed to misrepresent the financial reports and bring the desired result, it is not simple and requires proficient professionals who work on their practices using accounting regulations, legal or illegal steps to enable them to cheat in accounting.
The thesis deals with a case study of financial statements manipulation, which are divided into three steps depending on the severity of manipulation and their subsequent penalties under the Accounting Act no. 563/1991 Coll. and the Criminal Code no. 40/2009 Coll. The main objective is to answer the questions of the impact and manipulation of financial statements between the selected companies on the amount of income tax and influencing their financial situation after the performed manipulation.
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Resolving of insolvency of business corporations trough bankruptcy
Marková, Martina ; Civínová, Denisa (advisor) ; Klára, Klára (referee)
The presented thesis tries to introduce the reader to the course of the insolvency proceedings, especially in bankruptcy proceedings. The theoretical part mainly discussed about the meaning and history of this institute, further aspects necessary for the commencement of insolvency proceedings and then there is described in more concise form the additional course up to the decision on the debtors bankruptcy. Subsequently, the author deals with the consequent procedure in cases where the debtors bankruptcy is solved by bankruptcy. Describes the course, focusing primarily on the sale of the debtors property and its subsequent allocation among the creditors until its conclusion, which is the submission of the final report by the insolvency administrator of the court, its subsequent approval and distribution schedule. In the practical part of the thesis the theoretical knowledge mentioned above is applied to the selected insolvency case of business corporation. In this part there are also pointed some potential problems and complexities that arose in this case. There is also described and analyzed the entire insolvency proceedings from filing an insolvency petition to the preparation of the final report by the insolvency administrator, that is the stage where the proceedings took place on the date of submission of this work. Furthermore, the author discusses the development and the number of insolvency proceedings in our country since 2008 when the new legislation of this institute came into force. On the same principle, the author also deals with the analysis of the most common types of obligations of business corporations.
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Financial Report - Financial Statements of Company
Žočková, Jana ; Čermáková, Helena (advisor) ; Seidl, Ladislav (referee)
The aim of this bachelor thesis is to describe and verify the correctness of the process of financial statements in a chosen entity and to check if there is an accurate and honest depiction of reality. Preliminary operations to the formation of financial statements according to the legal framework of the Czech Republic are described in the theoretical part of the paper. That is, for example, the process of stocktaking, reserves, provisions, exchange rate differences, time differentiation, or accrued items. Other topics covered in the work include an issue of book-closing, putting together of financial statements, which consist of balance sheet, profit and loss and attachment, or an issue of verification of the financial statements (an audit) or its release. In the practical part of the thesis, selected steps of the financial report are depicted in the entity Elitex OK s.r.o., which are also compared with the criteria given by valid legal regulations. The paper further shows in which way the accounting unit puts together the financial report (for the year 2014 in particular). The result of the audit for that year is also stated in the work. In the end, recommendations for improvement or elimination of deficiencies are suggested on the basis of comparison of the processes realized in the accounting unit and the theoretical grounds.
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