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Estimation of the technical level of FORD vehicles for valuation purposes
Valešová, Jaroslava ; Tylšar, Vladimír (referee) ; Kledus, Robert (advisor)
he paper analyzes the current production of Ford cars and analysis in terms of development of their technical level. It was created parametric comparison of currently produced vehicles on the market. For the most common models of the Fiesta, Focus and Mondeo is compared to change the technical level over the last 10 years. On the basis of these evaluations was created basis for determining the coefficient of technical level. A further assessed changes in exchange values for the most common models for 10 years, and their comparison with the corresponding amortization scales in accordance with the methodology Valuation standard number I / 2015 and so were consistently reflected changes in technical standards for older models.
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Influence of accreditation on patient
KRASNIČANOVÁ, Lucie
Nowadays the accreditation of hospitals is very current topic. During the last years there has been a change in the way of life of society. Within the provided services, the number of patients seeking higher quality medical facilities with specialist care rises. The basic lead for patient is the information about accreditation of the medical facility. The accreditation of the hospital is guarantee for patient that procedures used in the hospital comply with the prescribed standards. Standardization of care provides a unified approach to the patient and leads to safer and higher quality care. Thesis objectives Objective 1: To find out how the selected hospitals introduce "Program of improving the quality and safety of the services provided in a hospital accredited (JCI)" Objective 2: To explore the impact of accreditation (JCI) on patient satisfaction and quality of feedback. Objective 3: To define the benefits of accreditation at the hospital with JCI against the facility without JCI from the patient's perspective. Research questions 1) How does patient perceive the level of care, its accessibility and continuity in the accredited facility? 2) How does patient perceive the complex care of team of trained personnel (doctors, nurses, educational nurses, nutritional therapists)? 3) How does patient evaluate the awareness about all care related to his/her health during hospitalization? 4) What difference in care is there for patient at the hospital with accreditation from the other facility without it? Methodology To obtain the necessary information, a qualitative research was carried out and the methods of questioning with the technique of semi-structured interview on a pre-prepared set of questions were used. A total of 6 patients hospitalized in Hospital Na Homolce were interviewed. The hospital management was informed about the research in writing. Results and Conclusion The interviews revealed that the patients were provided by nursing care according to general or functional method during the hospitalisation in JCI accredited hospital. The care was available according to the patients? needs in terms of time and organisation. In one case a bed wasn?t arranged. The situation was resolved by agreement of staff with the patient. An important part of patient admission to the accredited hospital was staff presentation to patients, which was done, except for one patient. Furthermore, all patients agreed that a physician in the department had attended them every day. The cooperation of the multidisciplinary team worked well according to the patients, they particularly appreciated the work of a psychologist. Patients saw differences in the care in the security measures and in terms of availability, the interviews revealed that two respondents had experienced a long waiting time to scheduled surgery at a hospital without accreditation. The patients evaluated positively the level of provided nursing care. The results of the survey show that most of patients were aware of the differences in provided care. There is surely an influence of education of the nurses in the communication with patients, when was found out that it is needed to develop the communication more. The output of this thesis is a proposal of practical seminar for nurses, which should contain basic information about an effective communication with the patient, particularly aimed to feedback.
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Transport systems used in cosmetics
Škopová, Jitka ; Kramářová,, Daniela (referee) ; Zemanová, Jana (advisor)
Between transport systems in cosmetics belong liposomes, liquid crystals and also chosen substances, which speed under given conditions a transport of active compounds, so-called accelerators of trans-dermal penetration. Liposomes are used topically (i.e. directly onto the place of their action in surface structures of organism) in dermatological and cosmetic preparations, they facilitate the penetration of active substances into the deeper layers of the skin and make possible their more expressive treatment. Some properties of liquid crystals are similar to the properties of live organisms. Analogous to the vital cells are they sensitive to light, sound, warm, mechanical straining and chemical changes. And by contraries, some scientists mark vital cells as liquid crystals. Thanks to this similarity are liquid crystals characterized by their excellent ability to penetrate by the skin, which is probably comparable only with liposomes. Accelerators of trans-dermal penetration otherwise accelerators of penetration by the skin are substances, which change structure of the skin or derma to be more permeable for other compounds. The trans-dermal penetration of active substances is an important part of medical researches. Those results are however applied also in other branches as for example is cosmetic industry. From the point of view of the chemical texture of these materials form they a very heterogeneous group and an elucidating of mechanisms of their incidence is so far rather in beginnings.
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Empirical analysis of Okun’s law in Iceland
Zajíček, Zdeněk ; Slaný, Martin (advisor) ; Chytilová, Helena (referee)
This thesis deals with empirical analysis of Okuns law in Iceland. Okuns hypothesis of negative relationship between real GDP and the rate of unemployment is being tested on two models, difference and gap, using OLS estimation. Also there are two filtration methods used (Hodrick-Prescott and Baxter-King) for gap model estimation. The results of all models showed weak relationship of variables, but proved the hypothesis. In the following part, the same procedure is being used on Finlands data, to get comparison of coefficients. Results for Finland showed weaker bond of variables than in Iceland, but the Okuns hypothesis still holds. Last part is focused on finding the sensitivity of rate of unemployment to changes in added value of each economical sector in Iceland using the production approach model. This model gave inconclusive results due to insufficient data available.
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Role of auditors in the financial crisis
Jakoubek, Jiří ; Králíček, Vladimír (advisor) ; Pelák, Jiří (referee)
The thesis "Role auditu ve finanční krizi" examines the role of auditors in the financial crisis 2007 - 2009. In the first part, I provide a general overview on the financial crisis describing its causes, development and consequences. In next chapters, I focus on the role of auditors in financial markets. I analyse selected court cases with all BIG 4 companies. Moreover, I describe Green Paper of the European Commission and other efforts to increase quality and credibility of auditing. The last part is devoted to the changes in fair value accounting regulation.
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Verification Tightness of Headlamp
Maule, Jiří ; Pernikář, Jiří (referee) ; Osička, Karel (advisor)
The task of my work is to describe and analyse tightness control of front headlights in automotive industry. This work is concerned with theoretical indi-cative allocation according to the light source, development and contruction of headlights in preamble. There is shown the way of disclosing the outflow pres-sure area at loose headlight in next part of this work. It defines the most proba-bly caused reason of untightness with help of Ishikawov diagram. There is also made evaluation of measured values and determined the main cause of un-tightness. At the end there are shown possibilities of statistic´s evaluation of measured values and made changes necesarry for untightness elimination.
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Valuation of employee stock options in accordance with IFRS 2 at fair value basis
Červený, Martin ; Mařík, Miloš (advisor) ; Strouhal, Jiří (referee)
This master's thesis is dealing with the topic of employee stock options (ESOs), primarily with the valuation of ESOs in accordance with the accounting standard IFRS 2 at corresponding fair value basis. The goal of this thesis is a critical analysis of the standard mentioned, with respect to the conditions of the Czech Republic. The theoretical part comes with the basic characteristics of employee stock options and explains how the traditional option-valuation models can be modified for the purpose of ESOs valuation. It is also concerned with discussion about fundamental features of the fair value basis necessary for the valuation process. The essential part of this thesis is the critical analysis focusing on the rationality of accounting methods, disclosure requirements and also on a theoretically correct determination of model inputs. Critical analysis is followed by case study aimed on evaluation of an authentic option plan. The practical part also demonstrates advanced methods of valuation using the Black-Scholes and the binominal models as well as the Monte Carlo simulation. In the conclusion, I present proposals for changes of the IFRS 2. According to the results of the critical analysis, supported by case study, greatest shortcomings were identified in the disclosure requirements. Proposals for changes are aimed mainly on this problem.
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Nursing process in patients with hemodialysis
STACHOVÁ, Klára
Chronic kidney disease is often symptomless and painless. It is often late for some patients when they realize that there is something wrong with their bodies, namely the kidney function. Kidney failure causes a complex metabolic failure and water and electrolyte imbalance. Unfortunately this phenomenon is irreversible and a lot of the patients have to undergo hemodialytic therapy, which only substitutes the function of the kidneys but does not treat the kidneys. However dialytic technology is nearly at the perfection level at present. Nevertheless dialysis brings the risk of numerous complications for the patient. The dialysis principle is based on blood cleaning by means of a dialytic apparatus. Life rescue is the patient's priority so he/she has to visit a hemodialysis centre several times a week. The hemodialytic therapy is particularly physically and psychically demanding for the patient and his/her close relatives. This therapy significantly affects the patient's life. It has a substantial influence on patient's lifestyle and values. The therapy is accompanied by various treatment and nursing recommendations adherence to a diet with significant limitation of liquids, regular intake of medicines, stress regulation etc. from physicians and the healthcare staff. The aim of the bachelor thesis called "Nursing Process in Patients with Hemodialysis" was to map the problems of the nursing process in a hemodialysed patient on the base of specialized literature. The topic is elaborated theoretically by the review and synthesis method. The information was obtained from Czech and foreign specialized literature as well as from journals specialized in this issue. Hemodialysis is one of the most demanding elimination treatment methods of long-term character. Nursing care plays a very important role on hemodialysis. It must be effective, of high quality and particularly continuous as the patient only visits the hemodialysis centre on some days of a week. The nursing care has an irreplaceable role in healthcare. The patient before, during and after hemodialysis depends on quality nursing care provided by a nurse. Nursing process based on knowing the patient and active identification of his/her needs is a characteristic feature of modern nursing care. It stresses elaborate continuity, complexity and individuality of the patient, the sequence of the care and satisfaction of needs in partial steps of the nursing process. The nursing process requires continuous interaction between the nurse and the patient. Flexibility, currency, modification and repeated evaluation of the process are advantageous not only for nurses but also for the patients and often leads to timely solution of problems and satisfaction of patient's needs. The theoretical work reveals that hemodialysis is very closely related to the nursing process and contributes to patient's substantial satisfaction. It points out the importance of planning and preparation of nursing diagnoses. A feedback, not only for a nurse, but also for the patient for possible changes or preparation of a new care plan is also an important aspect of preparation of the nursing care plan. The obtained information on the nursing process in a hemodialysed patient are dealt with by the individual chapters of this bachelor thesis. This bachelor thesis is a guide in planning the nursing process and focusing on the most important problems during hemodialytic therapy not only for experienced nurses but also for tertiary school students. It also contributes to recognition of the necessity to create and apply the nursing process in the care of hemodialysed patients. A comprehensive view of the issue in question is the result. This study material for tertiary school students is the result of careful and thorough study of specialized literature.
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