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Accounting Frauds in Russia
Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.
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Transport of Dangerous Substances in the Czech Republic
VANDAS, David
The topic of the diploma written assignment is "Transport of Dangerous Substances in the Czech Republic" and it was chosen for elaboration of the wholesome view on the road, train, ship and plane transportation of the hazardous materials and mixtures. These transportations represent a possible risk of damage to life, health, property or environment for the society. Hazardous materials and mixtures nowadays are being transported in large measures and there is an assumption in the future that the volume of the transported hazardous materials and mixtures will increase. For elaboration of this written assignment three hypothesis were given: a) Legal regulations of the European Union and the Czech Republic solve the problematic of the transportation of hazardous materials and mixtures well enough. b) The public has enough information about the transportation of the hazardous chemical substances or mixtures. c) People that work in the field of the transportation of hazardous materials or mixtures are well informed about the transportation of hazardous chemical substances or mixtures. For determining whether the legal regulations solve the problematic of the transportation of hazardous materials and mixtures well enough the literary sources which deal with this issue, legal regulations of the Czech Republic and the European Union and other international agreements were used. After working through these sources it was found out that the international, the EU and Czech legal regulations or agreements solve this issue well enough and emphasis is given on convergence of legal regulations of all transportations. Implementation of international agreements and legal regulations of the European Union into the legal regulations of the Czech Republic happens in the present time very fast and without failures. For figuring out the awareness of the public and awareness of the people working in the field of the transportation of hazardous materials and mixtures for the diploma written assignment on the topic of "The Transportation of Hazardous Materials and Mixtures on the Territory of the Czech Republic" there was a quantitative research made. The quantitative research was made with the help of handed out questionnaires. The public was represented by the employees of the Regional Municipalities of the Czech Republic. Both of the groups were given the same questionnaires. The results of the questionnaire research were evaluated, expressed in percentage and statistically assessed. For the statistical assessment the double selection T-test was used to find out whether the difference between the assessed groups is statistically important. People working in the transportation of hazardous substances and mixtures have sufficient information which was confirmed by the questionnaire research. By the made statistical assessment it was found out that the difference between the groups is statistically significant and so the public does not have sufficient information related to the transportation of hazardous substances and mixtures. Due to the results of the questionnaire research and mainly that the hypothesis b) - The public has enough information about the transportation of hazardous chemical substances or mixtures was not confirmed. In the conclusion of the written assignment there are a couple of suggestions for improvement of the awareness of the public. For example as a part of education at primary and high schools and training schools where this education is already running as a part of The Protection of Human during Incidents. This education has been going on since 2003. And that is why the older people in the public are not well met with this issue and they should be introduced to it by for example a media campaign by means of short TV spots on public television channels or by means of spots that already the Independent BESIP Department of the Ministry of Transportation makes up. These spots are called Besipky.
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Internal equity principle in the context of company strategy
Kopecký, Martin ; Nový, Ivan (advisor) ; Háša, Stanislav (referee) ; Blažek, Ladislav (referee)
The thesis deals with the scientific problem of the link between the strategic management and the compensation system using the principle of internal equity. The work is based on two pillars, namely the qualitative research and own proposed solution. The first part of the thesis describes the qualitative research and the possibilities and the synergistic effects of linking business strategy and compensation system. The qualitative research is performed as a multi-case study and investigates the phenomenon in the practice of three companies from various markets (the Czech Republic, Slovakia and Bosnia and Hercegovina) and industries (finance, IT/Telco and FMCG). The research tries to find answers to the four research questions: How does business strategy influence compensation process? How can compensation support the realization of a business strategy? How can business strategy be linked with a compensation system within the principle of internal equity? How can compensation reinforce the strategic function of the human resources management? The research is based on the study of theoretical sources as well as on practical fieldwork. The qualitative research itself uses qualitative research methods for data collection, such as observations, questionnaires, and document analysis. The population questioned was top managers, line managers and representatives of HR department. In total, 142 interviews were performed by a single person. The collected data were analyzed and the triangulation was applied. The findings were summarized and generalized into a final report that brings answers to the research questions above. The research brings valuable findings used in the second, design part of the thesis. The own proposed solution consists of two main models. The first one is a simplified scheme of the compensation system and the second one is a model of strategic segmentation of jobs. The first model could be used successfully in the business practice as well as in education. The second model of the strategic job segmentation brings answer to the question of synergistic linking of business strategy and the compensation system within the principle of internal equity. The model brings valuable findings and a foundation for further theoretical research and its further development. The model also brings practical solution to the design of related policies and processes in the strategic management of human resources. By the design of both proposed models the main objectives of the thesis were achieved.
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Extremes of more-variable functions - a digest of solved examples
ZACHAROVÁ, Jana
The main goal of my bachelor work on the topic "Extremes of more-variable functions - a digest of solved examples" is to create a set of solved exercises, which could serve students of Mathematical analysis II for practicing. The work will be bearing on functions with two, but even three variables For better understanding, the individual examples will be arranged from the simpliest to the most complex. In my work appear polynomic functions, but also logaritmic, goniometric, or exponential functions to practice more difficult derivations too. During the solving of the examples will be used systems of equations, linear, but also quadratic.
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The Municipal Solid Waste Management in South Bohemia Region at the Example of Two Towns
BARGER, Vít
This thesis deals with waste, especially with municipal waste and waste management issues. The practical part is focused on the financial aspects of waste management and processing of waste in Třeboň and Bechyně and also deals with issues of further processing of waste in the region. This thesis is supplemented with information about waste management of Písek, as a good example in the region. This information also served for better description of the municipal waste management in South Bohemia Region.
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History of critical and intensive care - past and present
HOVORKOVÁ, Nicole
The title of the bachelor thesis is "History of critical and intensive care - past and present". Its main aim is to describe its origins in order to explore the history of providing critical and intensive care, both in the Czech Republic and in a global context, and also in comparison to the current state of the medical field. This work is focused on the period of development of intensive care, from the 50s to the 80s. It is a theoretical work done by detailed research of secondary and primary sources. It is divided into two parts. The first is dedicated to intensive care and its global development and in the Czech Republic. The second part contains data about intensive care within the hospitals of South Bohemia, which I have gathered during the study of materials provided by the local archives. The first chapter and the second chapter is dedicated to the history of nursing, both worldwide and in the Czech Republic. It serves for better orientation in the next chapter. The third chapter deals with intensive care itself. It is described in many of its aspects and in its historical and global context. The fourth chapter brings us to the second part of the thesis, which is supplemented with information from archival materials found during the research in regional archives. The thesis includes some photos that were captured either during a visit to the Museum of the National Medical Library, or during visits to the archives.
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Role of physical activity in the prevention of childhood obesity
VRTALOVÁ, Jana
The thesis deals with physical activity in the prevention of childhood obesity. It is focused on children, namely pupils of the eighth and ninith grades of elementary school. Obesity is responsible for more human lives than both of the world wars and if we want this epidemic of obesity and problems associated with inactivity minimized, we have to start where it is most efficient and that is with children. The main objective is to explore physical activity in a selected group of pupils. Partial aim is to determine the prevalence of overweight and obesity in the investigated group of students using somatometric measurements in the selected location. Another objective is to determine how many of childrens parents did sports in the past or actualy do sports. The final goal is to prepare educational material for students about the importance of physical activity. The work is divided into two parts theoretical and practical. The theoretical part was compiled as a secondary data analysis. Sources of data and information originated from the Czech Republic and abroad in the form of scholarly books, journals and electronic resources. The contents of the theoretical part is focused on explenation of terms such as obesity, its consequences, complications, ways to prevent obesity, physical activity, appropriate kinds of physical activity and its effects on the human body. Distinctive part is the chapter dealing with the myths of obesity some of them are really surprising. The second part is practical part and includes its own research. The investigation was conducted in a primary school Komenského alej in Žatec for pupils of the eighth and ninth grades. File featured 107 pupils. The research was conducted as a quantitative survey complemented by measurements of somatometric indicators. The data were collected using a custom non-standardized questionnaire. The questionnaire contained 14 questions and two columns separated by line for recording the exact weight and height. We checked these data at pre-agreed periods.
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Účinky xenobiotik na oxidační stres, metabolizmus lipidů, integritu DNA a životaschopnost lidských buněk a rybích spermií in vitro
LINHARTOVÁ, Pavla
Pollution of the aquatic environment by inorganic and organic chemicals is a major factor posing a serious threat to the survival of aquatic organisms including fish. In addition balancing risks and benefits of fish consumption is nowadays an intensively discussed public health topic. Spermatozoa of almost all fish species are released into water environment where they can be directly exposed to various compounds, such as xenobiotics including toxic metals, prior to fertilization. In addition, exposure of parental adults to various xenobiotics may affect gamete quality, which may subsequently reduce fertilization success. On the other hand the advantages of eating fish are well-known, not only in the point that fish is a healthy source of protein and other nutrients, but eating contaminated fish may also confer various health benefits. Research over the past few decades has shown that the nutrients and particularly the n-3 fatty acids (FA) found in fish and seafood, are for examples protective against cardiac diseases and have a positive impact on brain development. The thesis provides a focus on two different cell model types. Firstly, human hepatocellular cells (Hep G2, ATCC) were used as in vitro tool for studying the effect of the intake of cadmium (Cd2+) contaminated fish on cytotoxicity, oxidative stress and fatty acid and phospholipid class compositions. Secondly, spermatozoa of one threatened species of fish, sterlet (Acipenser ruthenus) were used as in vitro model for studying effect of potentially hazardous xenobiotic compounds' occurring in open waters. Sperm from sterlet were exposed for 2h to environmentally relevant concentrations of DQ (0-150
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Fish population on the river Dyje at NP Podyjí
Štrunc, David ; Kalous, Lukáš (advisor) ; Kuříková, Pavlína (referee)
This thesis is focused on changes of fish populations in the river Dyje located at the national park Podyjí. These changes are caused mostly due to presence of two large dams (Znojemská and Vranovská dam) between which w the study locality is situated. There are also other factors affecting ichtyofauna composition as piscivorous predators, non-native species or restocking of particular target species. First information about the fish populations appeared in year 1921. In that years, the locality contained species, that are not present at the river site at the moment. Examples given: sturgeon (Acipenser ruthenus) and danube salmon (Hucho hucho). These species extincions were associated with interupted fish migration between locality and Donau river basin. On the other hand, new fish pecies (that are not-native to Czech Republic and were not observed before 1921) started to appear during following years. From the former fish population of type Barbus-Chondrostoma the type changed to Salmo-Thymallus. Most of this change was caused by regular restocking of the salmonids. Since 1993 there is evidence on new presence of tolerant fish species that do not necesarilly need cold, flowing water. There is high probability, that this appearance is caused by slowing down the river stream and also the heating of the water, that takes place in the dam.
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