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ACCOUNTING ERRORS AS TO SCOPE OF CONTROL
ŠŤASTNÁ, Jana
The work deals with the issue of accounting errors by type of controls. The first part is devoted to a brief definition of the essence and function of accounting principles and accounting principles and rules. Another section is devoted to errors, controls, prevention and correction of errors. Here is described the origin of errors, their types, definitions, types of controls, prevention important to prevent errors and possible types of repairs.
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Regulation Brussels I and other procedural legislation of European private international law (with regards to recognition and enforcement of judgments in civil and commercial matters)
Žižlavská, Klára ; Brodec, Jan (advisor) ; Kučera, Zdeněk (referee)
Diploma thesis "Regulation Brussels I and other procedural legislation of European private international law" (with regards to recognition and enforcement of judgments in civil and commercial matters) is focused on the procedure of recognition and enforcement of foreign judgments in the European Union. The beginning of the thesis is dedicated to the European legislative development of the recognition and enforcement of foreign judgments. The key part of the thesis, analysis of recognition and enforcement according to Council Regulation (EC) No 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, so called Brussels I Regulation, is contained in the third chapter. This chapter describes the procedure required for recognition and enforcement of judgments given in one member state in another member state, lists related significant decisions of the Court of Justice of the European Union and provides critical evaluation of this procedure by specialists. The aim of Chapters four and five is introduction of regulations that came into force after the Brussels I Regulation. These are Regulation (EC) No 805/2004 of the European Parliament and of the Council of 21 April 2004 creating a European Enforcement Order for uncontested claims and Regulation (EC) No...
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The phenomenon of refugees in the Syrian civil war
Durdisová, Marcela ; Lisa, Aleš (advisor) ; Prorok, Vladimír (referee)
This thesis deals with the current issue of refugees on the background of the Syrian civil war and its consequences for stability in the region. With regard to the fact that the crisis in Syria is felt throughout the entire Middle East region, the aim of this work is to map the impact of the conflict on neighboring countries of Syria. Based on the hypothesis, the effects of civil war and refugee phenomenon destabilize the whole region; therefore, my research question concerns political and social implications of the Syrian crisis in Iraq, Jordan, Lebanon and Turkey. The work also reveals the vulnerability of these countries, which find themselves in a dangerous situation resulting from the Syrian events. In terms of methodology, this work uses a variety of methods. My research relies especially on the methods of research, description, comparison, analysis and synthesis, historical method and interview method as well. Based on these methods, I will answer the research question through a wide range of impacts, covering security, political, social, ethnic, and economic issues of the analyzed countries.
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The Specifics of Nurse´s work on a Psychiatric Ward
HŘEBEJKOVÁ, Blanka
Theoretical background Psychiatry belongs to fundamental branches of medicine. Its task consists of diagnostics, treatment and prevention of mental diseases. Psychiatry includes adult psychiatry, child psychiatry and adolescent psychiatry, gerontopsychiatry, psychiatric addictology, psychiatric sexulogy with psychiatric rehabilitation. Nowadays, importance of the psychiatric branch is increasing; according to epidemiologists, we can see a slightly upward trend in the number of psychiatric patients. Work of a nurse in the department of psychiatry differs considerably from work in other standard departments. Such work is demanding both physically and mentally. In the department of psychiatry, it is extremely necessary that the nurse builds up a close relationship with the patient and acquires their confidence. Goals of the thesis The goal of the thesis was to map differences relating to work of a nurse working in the department of psychiatry, to find out what communication skills a nurse working in the department of psychiatry must have and in addition, to find out what the possibilities of further education within the framework of life-long education for nurses working in the branch of psychiatry are available. Methodology The qualitative methodology was applied to the research. The data were obtained by the interview method. Prior to execution of the research as such, the staff nurse was asked for permission and she agreed with execution of the research concerned. In cooperation with the charge nurse and the head nurse of the department of psychiatry, seven interviews with the nurses were made. The interview consisted of twelve questions and was absolutely anonymous. The written records of the interviews were analysed and the results were divided into categories and sub-categories subsequently. Results Based on the research, it was discovered that work of nurses in the department of psychiatry is much different from work thereof in other departments. The nurse working here should be interested in the field and should have good knowledge of the psychiatry-related issues. The nurse working in the department of psychiatry should be competent, resourceful and should be well informed of the patients to be able to perceive early possible changes in their behaviour. In the psychiatric nursing care it is important in particular to communicate correctly with various types of patients. Therefore, it is vital for the nurse to be well versed in mental diseases and symptoms thereof. Behaviour, perception and communication of the psychiatric patient are often affected by the disease as such. There are various communication barriers which the nurse has to cope with. Therefore, the nurse should be able to use all components of verbal as well as non-verbal communication correctly. Preparation for incidents consists of in particular regular training in the area of occupational safety and protection of health at work, fire protection and study of methodological guidelines and standards of the department of psychiatry. Certain preparation for incidents is included as well. There are sufficient possibilities of further education in psychiatric nursing care available. As it followed from the research, the nurses show active interest in education and search therefor independently. The nurses are sufficiently supported by their superiors in the search for suitable educational projects. Conclusion Considering the overall view of the thesis results, it is possible to say that the research questions were answered and the set goals of this thesis were achieved. The results of this bachelor's thesis may serve as supporting source material for lectures on nursing care in departments of psychiatry. In addition, the thesis may serve students as study and source material for their own studies and work.
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Prague coronation of king Matthias on 23rd may 1611 in the light of contemporary documents
Pařízková, Kateřina ; Holá, Mlada (advisor) ; Ebelová, Ivana (referee)
To the coronations which took place in Pre-White time, not enough attention has been paid yet. As it appears, enough accounts were preserved not only in contemporary prints but also in manuscript sources - in the works of chroniclers, in memories of persons present and above all in official and private correspondence. In addition to writen sources also material sorces and great part of iconographic sources have been preserved. The elaboration and evaluation of the sources to one of them, to the coronation of Matthias of Habsburg in Prague on May 23rd 1611, is a subject of the first half of this thesis. The coronation in the life of souvereign is a ceremony that generally certificates his leading position in the country. This ceremony customary is executed in accordance to the prede- terminated order. In case of the lands of Bohemian crown binding form has been set by coronation order of Bohemian kings Ordo ad coronandum Regem Bohemorum, prepared by Charles IV. The main core of this order was maintained also by Matthias coronation. His coronation in the cathedrale of Saint Vitus was a festive ceremony strongly influenced by then political situation. It placed under the strong protection of troops, excluding the general public, mostly ordinary people. Despite of it the ceromony was performed with...
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The Conclusion of a Contract under the United Nations Convention on Contracts for the International Sale of Goods in Comparison with Czech National Legislation
Krčálová, Kristýna ; Boháček, Martin (advisor) ; Levý, Jan (referee)
This Master's thesis focuses on the United Nations Convention on Contracts for the International Sale of Goods (CISG), better known as the Vienna Convention. The main purpose of this thesis is to evaluate conditions for application of this international treaty and to assess the contracting process under the CISG including the similarities and differences with the Czech national legislation. Finally, it seeks an answer to the question, which of these rules (international or national) are more advantageous for a Czech contractual party with respect to concluding a contract. The thesis is divided into five parts. The first one represents an introduction to the CISG, its origin and the Czech Republic's attitude to it. The second part identifies the conditions for application of the CISG and therefore defines a subject and an object of an international contract of sale under the CISG. Both third and fourth parts gradually introduce two phases of the contracting process (offer and acceptance) including the relevant case-law. The last chapter strives to complete the contracting process with an analysis of the exact moment, when a contract is concluded, as well as with an analysis of a potential battle of the forms and its impact on a contract conclusion.
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Accounting and tax of community of the unit owners in the specific conditions
Swaczynová, Lucie ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with legislation of the community of owners of units, further with accounting and taxation specifics of this legal person. In the introduction the activity of community and the administration of house and plot are characterized according to the new civil code. Further work is focused on how the legal regulation of the community of owners is reflected in the account of this legal person. The issue of taxes is mentioned in the thesis too. The final part is devoted to the practical example of the accounting of a small community of owners of units in the course of one year.
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Picking stocks with the value investing strategy
Slánský, Filip ; Pošta, Vít (advisor) ; Makovský, Petr (referee)
The Bachelor thesis focuses on the whole process of picking stocks. In the first, theoretical, part, the importance of investing both in personal and corporate life is mentioned. It also describes the screening process of a stock market inluding the list of all used screening criterias, and the DCF pricing model, as one of the most used valuing methods out there. All the parts of DCF model (cost of capital, cashflow, growth, valuation) are explained there. In the second, practical, part, we use the screening proces to pick one company from NYSE (New York Stock Exchange). The company is National Oilwell Varco, Inc., and the DCF model is used to execute valuation of the company with all necessary calculations. In closing of the second part, the investment decision is carried out applying the concept of margin of safety, and final thoughts depict the possible flaws in the valuation, acquired insights and future recommendation.
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Legal standing of an executive director in a private limited liability company
Spour, Jan ; Zahradníčková, Marie (referee) ; Černá, Stanislava (advisor)
Companies are forms for doing business and represent very important component for human life. Directors in the limited liability company hold an pivotal capacity in the company and have the fundamental power to organize and run the company. The directors are statutory body, so they act on behalf of the comany and they binds the company. Law gives the directors a lot of powers but says, that they must observes their duties. If the directors break their duties, they are liable to the company for the damage, which they have caused. The thesis deal with the legal regulation of the status of the directors in the limited liability company. It is very wide topic so I especially focused on discretions and duties, which are a base for status of the directors. This topic contain a lot of disputed provisions of law referred to the directors, which are debated by legal experts. At each problem I stated opinions of this legal experts and I strove to give a reasonable solution. The thesis is divided into twelve chapters in which I attempted to solve the main issues related to the legal director's status. At the beginning of my thesis is situated short introduction. The second chapter consists of the two parts and is concentrated on definitions of the director and statutory body, which is entitled to act on behalf...
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