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Audit In The Small Entity
FRAŇKOVÁ, Lenka
This student work describes auditing of accounts. In Czech Republic, the discipline is very young and is still in the continuing process of development. The student work is divided into two parts, the theoretical part and the practical part. I was interested in basic principles of audit, such as definition, functions, legal requirements and process of audit in the theoretical one. These processes are applied in the practical part of my work. In this part I provided more detailed information about the company and after that I applied the procedures to perform the whole company audit.
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The system and the financing system of psychiatric care in the Czech Republic in the period 2010-2016
Křížová, Natálie ; Lukášová, Tereza (advisor) ; Bartůsková, Lucia (referee)
The bachelor thesis focuses on mental health, which is becoming a socio-economic problem these days. Since there is a constant prevalence of patients with mental illnesses and thus an increase of a burden in the economic system, this work explains the system of psychiatric care, which is crucial for the future development of mental health of Czech population. Based on the analysis of the issue it is evident that the effort to manage the care system to community care will do not contribute to the reduction of treatment costs, but on the other hand, will facilitate the accessibility to psychiatric facilities for patients. The funding of psychiatric care is not based on the national health system, which influences the direction of a large part of the funds for treatment in psychiatric hospitals.
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Makroekonomický dopad mateřské (a rodičovské) dovolené ve srovnání České Republiky s Brazílií
Kalkusová, Marie ; De Castro, Tereza (advisor) ; Neumann, Pavel (referee)
This thesis aims to estimate the macroeconomic impact of maternity and parental/paternal leave in the Czech Republic and Brazil. In addition, the thesis stresses out the costs of Czech model application to Brazil and vice-versa. The first chapter brings a theoretical framework. It compares the analyzed policies in both countries and introduces the relevant terms. The second chapter estimates the costs of maternity and parental/paternal leave related to public expenditure and GDP for the years 2005-2014 and brings own simulation model for Czech model application to Brazil and vice-versa. The third chapter analyses the inefficiencies and suggest possible mitigation. The results show the costs of 0.71% of GDP and 1.66% of public expenditure in the Czech Republic and 0.50% GDP and 2.27% of public expenditure in Brazil in 2014. The Czech model applied in Brazil would be very costly and the opposite scenario would lead to the decrease of macroeconomic burden in the Czech Republic. The thesis also analyzes the influence of maternal and parental leave in other areas, such as labor market, where the current structure may penalize Czech women in long term. By this analysis, the thesis contributes to the current debate about the impact, the length and costs of maternity and parental leave.
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Supervision of volunteers in nonprofit organizations
Beerová, Michala ; Kopecký, Martin (advisor) ; Šerák, Michal (referee)
The theme of the presented bachelor thesis is the process of supervision and the volunteerism. Volunteering is an important subject in today's society and essentials workforce in social work. The aim of this work is to focus on the non-profit sector and try to describe it. Furthermore, there is an explanation of the position of volunteers in these organizations and supervision in social work. Supervision is one of the managerial function in non-profit organizations, which is widely and long-term applied. The thesis wants to show basics, consequences and benefits of volunteer's supervision. Providing supervision is one of the main objectives of the organization to support staff or their volunteers. This bachelor thesis explores volunteering and supervision in two countries, the Czech Republic and Sweden. This thesis compares two different approaches, based on history of these two countries. Volunteering and supervision are very interesting features of the non-profit organizations. The practical part of this thesis comprises from qualitative investigation of different nonprofit organizations. The organizations were interviewed to get information about the purpose of the volunteering, educational potential of supervision and the current situation of volunteer supervision there. The aim of this investigation...
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Spain as a tourist destination
Zbořilová, Kristýna ; Abrhám, Josef (advisor) ; Havlíčková, Blanka (referee)
This Bachelor's Thesis deals with tourism in Spain. The topic is quite broad so the main aim of the thesis is to evaluate tourism in two significantly different regions - Andalusia and Basque Country. The first chapter defines terms related to tourism that are essential to coherently understand this thesis. For example, this part defines the term tourism and its typology. The second chapter focuses on tourism in all of Spain. In particular, Spain is described in terms of history and how tourism is evaluated. In addition, Spain's most attractive places are presented. The second to last, and final chapter are similar in structure in order to perform a comparison of the chapters. The first part of both chapters describes the regions. Then, tourism is evaluated by using statistics from incoming tourists. Finally, SWOT analysis is used to comprehensively evaluate the previously mentioned information.
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Alzheimer's dementia in the family - use of services of a day care and a week care centre
KOVAŘÍKOVÁ, Jaroslava
The thesis focuses on care of clients with Alzheimer's, including the burden of family members and possible options of using services of a day care and a week care centre. The theoretical part of the thesis deals with Alzheimer's disease together with nursing care, health care system in the Czech Republic and possibility to use services of day care and week care centres. In the empirical part of the thesis the method of qualitative research was used. A non standardized interview was applied as a method of questioning. The results of the qualitative research clearly show that the care for clients with Alzheimer's dementia represents a major burden for family members who care for the ill and in connection with the care provided they have to tackle following problems. They have to cope with the gradual deterioration of memory of the ill, which is associated with occasional forgetfulness, disorientation, wandering around. Another problem is to handle in an acceptable way the change of behaviour of their loved ones who often attack them both verbally and physically. Family members help patients with feeding, emptying, hygiene and grooming. They must solve the difficulties with activation of patients including memory exercises, they watch whether the patients swallow the medication. The conclusions of the thesis show that family members have to deal with many above mentioned problems when providing care for their loved ones. They themselves are tired and exhausted due to the care they provide, which is related to the incidents of their own health problems. They neglect themselves and their families, it is difficult for them to coordinate the care with their job and often come to work sleepy. For these reasons they would like to use services of day care and week care centres. It eases them of the burden of care, which they see as a benefit. The research revealed the expected services of the day care centre including expected nursing care. The research results were presented to the management of the Aftercare Hospital in Humpolec as it had planned to open a day care centre for patients with Alzheimer's dementia. Furthermore, the results served as a basis for the seminar for potential applicants, who would like to work in the centre. Based on information obtained in the course of writing of the thesis, a draft of the brochure was created which would serve as information material for family members of clients with Alzheimer's including the patients themselves.
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Výběr a implementace open source nástroje pro řízení portfolia projektů
Marek, Jan ; Chlapek, Dušan (advisor) ; Kučera, Jan (referee)
Methods and ways of implementation of changes and innovations in companies through project management are in today's society very well established. There exists methodologies, techniques and tools for the management of individual projects. However in a role of project manager, I very often faced the fact that companies are performing the project portfolio management in very intuitive way. This in itself leads to failed and prematurely terminated projects, initiation of the wrong projects or realisation of correct projects, but at the wrong time. Very often I have also recognized, that there is lack of awareness of fact, that there are also Open Source applications that can help with the organization's portfolio. This thesis deals with the definition of requirements, search and selection of proper OSS application and subsequent implementation. In the first part of this thesis I prepare a theoretical framework about PPM, and on that basis then identify and verify a set of requirements for selection of right OSS PPM application. The next section of thesis describes searching for suitable applications from a variety of sources, assessment against the requirements and the final selection. In the last part the implementation project is drafted, which aims to serve other colleagues in project management as one of the possible implementation paths. The outputs are then continuously confronted with experts in matter of projects and project management in the field of IT in order to maximize symbiosis between theory and real life experiences. Virtually every project management methodology defines the collection of already-proven techniques, best practices or lessons learned from the previous similar implementations. The main contribution of this thesis I see in fact that it contains not only the design of the project implementation, but also describes a logical path, what leads to the result. Therefore this thesis could be used as a base or discussed best practice, when a project of implementation of PPM application in place.
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Introduction to bio art
Šperanda, Nina ; SILVERIO, Robert (advisor) ; JANOŠČÍK, Václav (referee)
Bio art is a contemporary art practice that works with living organisms (except humans) or is created in cooperation with living organisms. It is relatively new art movement that is rooted deeply inside the history of evolution, domestication of animals and plants, technological discoveries, their development and science. Never before was art questioning its ethics and aesthetics in such profound, molecular and sub-molecular way.
In this work I will consider the historical influences and conditions that led to current developments in the field. I will also try to explain the problematics of defining what bio art is and try to clarify the associated terminology. Most relevant and ground breaking works in the field will be mentioned as some new recent developments.
Aesthetics of bio art is also an important subject often set aside by the ado around ethics of it. It is an extremely important subject to be considered when talking about bio art and I will try to sketch out a brief outline of it with references to philosophy and contemporary bio art theory.
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Modelling runoff processes in experimental Bystřice River catchmet in the Krušné Mountains
Hasa, Martin ; Jeníček, Michal (advisor) ; Šípek, Václav (referee)
This work deals with the modelling of runoff processes in the experimental Bystřice river catchment in the Krušné Mountains. Rainfall-runoff model WaSiM (Topmodel version) was used for this purpose.Objective of this study was modelling snow accumulation and snowmelt in winter periods 2009/2010 and 2010/2011. Sensitivity analysis of TOPMODEL parameters was performed using Monte Carlo and GLUE methodology. Wasim was calibrated manually for 25 and 250 m grid scales and daily timestep. Results of simulations in both spatial scales different spatial scales differed significantly. Better performance of modelling in finer scale wasn't proved in validation of the model. Results of the simulations pointed out uncertainty in model calibration. Rasters of modeled snow water equivalent were also analyzed in selected days representing periods of snow accumulation and snowmelt. The goal was to examine the functioning of used snow model (combination of temperature index method and energy balance method) within the WaSiM frame. Finer scale raster proved to be practical for this purpose It was found that the spatial heterogeneity in the distribution of snow is determined by evapotranspiration and also by effect of radiation correction (in the case of rainfall).Influence of interception and vegetation effects on...
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