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The problems of long-term asset evidence, its accounting and depreciation calculation in the accounting software
KUBÍKOVÁ, Lenka
This bachelor thesis analyses the area of long-term asset evidence, its accounting and depreciation calculation in the accounting software called Helios Green. The aim of this thesis is to assess whether this software provides a good background for long-term asset evidence in the selected company and whether the software outputs match the company information needs.In the theoretical part, long-term tangible assets in general and long-term tangible assets from the accounting and tax point of view are described. The ways of acquisition, pricing, the retirement of long-term assets and the accounting and tax deprecation methods are described here. The practical part is focused on the description of the individual procedures such as assets, retirement, the creation and calculation of depreciation, fixed register assets and the assets in an operation register. In the second part, depreciation calculation correctness is examined and the outputs offered by the software in Asset module are tested.Finally, there are recommendations for a better usage of the software in the area of long-term assets.
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Ellipsometry of Thin Films
Novotný, Zbyněk ; Navrátil, Karel (referee) ; Nebojsa, Alois (advisor)
Diploma thesis deals with ageing process of thin films of Co and Cu on Si substrate, prepared by the IBAD method. The process of film ageing, which depends on time of exposition to the atmosphere at room conditions, was investigated with spectroscopic ellipsometry (VIS+UV) and atomic force microscopy. In case of thin Co films, approximately four days long incubation period was observed. During this time period, a change in the optical parameters of the film occurs without a measurable change of the film topography. Using non-contact atomic force microscopy, a growth of the transitional film in the island growth regime was observed. During the ageing of thin Cu films, two stages of growth of the transitional layer were observed - nucleation stage and growth stage. Both of these time periods of the transitional layer growth show direct logarithmic dependence. Using non-contact atomic force microscopy, the growth of the transitional film was observed. Using atomic force microscopy in non-contact regime, time dependent measurement was done and the process of forming of one monolayer of the transitional layer was documented. Within the diploma thesis, a series of experiments on ultra high vacuum system were performed in order to investigate phase transformation of thin Fe films (22 monolayers) on Cu(100) stabilized by CO absorption. The transformation from fcc phase to bcc phase was induced by Ar+ ion beam bombardment with the ion energy in the range (0.5-4) keV. The process of phase transformation was observed by surface magneto-optic Kerr effect, Auger electron spectroscopy and low energy electron diffraction.
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High temperature service embrittlement of EUROFER´97 steel
Stratil, Luděk ; Jan, Vít (referee) ; Hadraba, Hynek (advisor)
The thesis describes effect of long-time ageing on the microstructure and properties of the Eurofer´97 steel. The ferritic-martensitic reduced activation steel Eurofer´97 is candidate structural material for in-core components of proposed fusion reactors. Thesis is focused on examination and description of brittle-fracture behaviour of the steel. Properties of the steel were investigated in as-received state and state after long-time ageing. Detailed microstructure studies were carried out by means of optical and electron microscopy and also by means of quantitative electron microscopy. Mechanical properties were evaluated also in both states by means of hardness tetsing, tensile testing and Charpy impact testing. Fractography analysis of fracture surfaces was carried out on samples after Charpy impact testing.
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Internal and external aspects of pupils' motivation for studying music at the basic music school
Slavíček, Jiří ; Počtová, Lenka (referee) ; Krykorková, Hana (advisor)
The musical education has a long tradition in the Czech Republic. Its aim is the development of personality abilities and competences of children and young people. It helps to make cultural and artistic platform of the society. The musical education is realized in elementary artistic schools. The work is engaged in the problem of motivation in the musical education. It puts forward concrete methods related to influencing the pupils' motivation. The successful musical education is not possible without the motivation. Motivation is one of the assumptions of the development of abilities and competences. The motivation structure is formed in the course of individual's development. The work, according to age and gender, examines the intensity of internal and external motivation and intensity of chosen motivational influences on the pupils' attendance.
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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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Distribution management in a large company (warehouse)
MICHALOVÁ, Jana
Distribution management in a large company. This Master´s Thesis examines the company Fruko-Schulz, s. r. o. This company has been making spirits. The goal is to map out the information and material flows toward the warehouse and from the warehouse. Subsequently, to analyze the current state of the company. Based on the information propose measures for improvement. In own work is described in detail and enterprise activities in a company. After ideas are designed to change. These proposals relate to distribution to the end customer through the gastronomical exhibitions and fairs. Other proposals are aimed at end users in the Russian market. Ideas for packaging or new products are designed, but is backed that do not make sense. Company Fruko-Schulz, s. r. o. sas a long tradition and reputation. But that's not enough, the competition is great and it isalso at a high level. The idea to focus on the Russian market is very good and there is great potential.
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Producer of a Long-term Observation Documentary Film
Třeštíková, Hana ; Strnad, Pavel (advisor) ; Horská, Tereza (referee)
This thesis introduces and describes the problematic of the long-term observation documentary films from the producer?s point of view. Further, it presents the history of this type of documentaries in the Czech republic, along with economical aspects of its production and following distribution.
The thesis is divided into five parts. The first part focuses on the explanation of the terminology used in this thesis. The second and third part describe the history of Czech documentary film with special regard to the long-term observation documentary film. The key part of this thesis is the fourth one. It contains description of the funding system as well as problems connected with production and exploitation of this particular kind of documentary. The last part examines several case studies that describe concrete issues of concrete long-term observation documentaries.
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Don Guillén de San Clemente and the forming of the "Spanish party" at the court of Rudolf II.
Kroužil, Vojtěch ; Tumis, Stanislav (referee) ; Županič, Jan (advisor)
This bachelor thesis deals with the Czech-Spanish relations in the second half of the 16th and at the beginning of the 17th century while following up the three basic lines of their creation: the royal, the aristocratic and the diplomatic. In the first place the thesis focuses on the task of the Spanish diplomacy and on the forming of the "Spanish Party" at the Prague Imperial Court of Rudolf II. who settled in the capital of the Czech Kingdom since 1583. An important role inside the "Spanish Party" belonged to the Spanish ambassador don Guillén de San Clemente (1539-1608) who settled in Prague for long twenty-seven years (1581-1608). The existence and the resemblance of the "Spanish Party" (facción espaola, partido espaol) are problematic realities and its denomination is not based in the contemporary source-books. It was more likely a group of people coming from the noble clans. It was formed on the base of the three lines, in the concrete on the relation patron-client. The Spanish ambassador acted as an intermediary of the client relations, i.e. relations between the patron (the Catholic King Philip II. or Philip III.) and the clients (the ministers from the Court of Rudolf II.), and he could even act at the Imperial Court of Rudolf II. as a patron (broker). The network of the clients created by don...
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Role of the nurse in screening for depression in the elderly.
VRZALOVÁ, Monika
The diploma thesis deals with problems of depression in older people. Mainly the work is focused on identifying and analyzing the role of nurses in screening for depression in older people in primary care, acute care, long-term care and home care. This thesis was focused on theoretical direction and was used the method of design and demonstration. In this thesis was set one main goals with five research questions. The main goal was to identify and analyze the role of nurses in screening for depression in the elderly. RQ 1: What is the role of the nurse in screening for depression in the elderly? RQ 2: What is the role of the nurse in the primary care in screening for depression in the elderly? RQ 3: What is the role of the nurse in screening for depression in hospitalized patients in acute care? RQ 4: What is the role of the nurse in screening for depression in seniors in long-term and home care? RQ 5: What rating scales and methods are used in screening for depression in the elderly? The thesis introduce the concept of depression. The following are specified the causes of and the important factors that affect depression in the elderly. It also deals the differences in the clinical symptomatology of depression in old age. It explains possibilities and various barriers in the diagnosis of depression. Another chapter introduces complete geriatric examination, diagnostic classification systems, possible screening methods and scales for detection of depression in the elderly population. It also deals methods of pharmacological and non-pharmacological treatment and its possible complications associated with older age. By reason of increased suicide rate caused by depressive disorder the issue of suicidal behavior in the elderly is introduced. The next chapter deals with the nursing process, which is used by nurses in practice. It consists of the evaluation of the patient's health condition, making nursing diagnosis, creating nursing plan and subsequent implementation and evaluation. The nursing process is also needy for providing quality care. The nursing process in the stage of nursing diagnosis, introduces possible nursing diagnosis for a patient suffering from depression, which are based on the latest classification. Finally is described the role of nurses in screening for depression in the elderly in different health facilities and their contribution to the timely evaluation of depression in the elderly. This chapter introduces the role of nurses, nursing screening and collaboration with a physician. The role of nurses in screening for depression in different medical facilities is based on the first phase of the nursing process of assessment. On the basis of objective and subjective information, the nurse will assess the overall health and mental condition of the patient. Primarily, it was investigated what is the role of the nurse in screening for depression. On the basis of content analysis and synthesis it was necessary to used and processed domestic and foreign literature. A number of relevant sources are the results of various studies and Meta-analyzes, mostly from abroad, but also from the Czech Republic. The thesis can serve as a basis for nurses. The result of this thesis is to create e-learning material available for students in the Faculty of Health and Social Sciences of South Bohemia in Ceske Budejovice in the tutorial called Moodle.
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Narcolepsy and other seizure disorders
TONDLOVÁ, Andrea
The thesis deals with the issue of seizure disorders from the perspective of special neurology. In terms of content, it is focuses on two major areas. The first part is theoretical in nature and has descriptions of the individual disorders, their clinical manifestations, diagnoses and current treatments. It is focused on the following seizure disorder group with regard to one of the objectives of the work: epilepsy, tetany, Meniere's syndrome, migraine and more specifically narcolepsy. These findings are supplemented with information on current knowledge regarding the treatment and diagnoses of these diseases, which make the lives of thus disables people very difficult and prevent them from leading their lives the way they could if they were in full health. The aim of the work is not just a theoretical description of the currently available knowledge of these diseases from literature, but also a practical confrontation thereof from experiences, which in this case result from the true stories of people suffering from seizure disorders. A specific seizure disorder has been selected for this second part of my thesis, which needs to be talked about more in order to become better known. It is a disorder that is interchangeable with regard to its symptoms, which are similar to other disorders, and it is difficult to diagnose or is only diagnosed after an inconveniently long time - i.e. Narcolepsy . The thesis therefore deals with the issue of narcolepsy in most detail, with regard to the practical focus in the next section, where in addition to aforementioned basic knowledge, the author describes the activities and the importance of sleep laboratories and centres as institutions involved in treatment. In order to penetrate into the issue of this disorder even more deeply, she adds the aforementioned anonymous stories of people affected in this way. This part is also complemented with illustrative images of the sleep laboratory and the stories of these people as a better visual complement of the thesis for the reader. A descriptive analysis (comparison) of each symptom was chosen as a comparative method of the aforementioned thesis objective (to compare the theoretically given symptoms of narcolepsy with the symptoms of individuals suffering from this disease), in which the goal was to choose the common symptoms these people which make their lives difficult and compare these data with information (symptoms of narcolepsy) found in contemporary literature. In conclusion, we visit the most important information from scientific literature, the views of the professional community on the current research and studies on narcolepsy, i.e. the specifically examined causal links of applying the Pandemrix vaccine (against swine flu) and narcolepsy and a summary of the results of other studies investigating the etiology of this disease. The aim of this section is to present the reader with, and identify, the current developments in narcolepsy research. An evaluation of the historical development of interest in sleep disorders and an evaluation of the conclusions drawn by comparing symptoms specified in professional literature on narcolepsy with actual symptoms of people suffering from this disease are also included. The aim is to provide the reader with a bio-psycho-social view of a person with this disease, which is not always emphatically discussed in every piece of professional literature. The result of the entire thesis is a summary of the current state of knowledge of these diseases and a reflection on the research of the current possible causes of narcolepsy. It continues to compare the theoretical background of the narcolepsy disorder with the experience of living with this disease, including stories of selectively chosen individuals suffering from narcolepsy.
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