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Financial statements according to Czech legislation and IAS/IFRS.
ŽEMLIČKOVÁ, Jitka
The aim of this work was the compilation of financial statements in accordance with Czech legislation and in accordance with IAS/IFRS and the subsequent comparison and evaluation. After explaining basic concepts, which relate to the topic, I have made financial statements in accordance with Czech legislation. The next step was to change the reporting of several selected items so that they are in accordance with IAS/IFRS. Specifically, it was a change in accounting for depreciation, deferred tax calculation, reporting lease and adapting service revenues of the incomplete transaction. Then I made the statements in accordance with international law, and to compare it with the Czech one.
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Development of internal management information system in Dolphin Consulting, s.r.o.
Církovský, Tomáš ; Maryška, Miloš (advisor) ; Kasl, Tomas (referee)
Main goal of this master thesis is to create Management Information System for company Dolphin consulting, s.r.o. based on technologies available within its infrastructure. Next goal is conduct preliminary verification of the created Management Information System. Generally, the Management Information System is created in accordance with resources including but not limited to Business Intelligence, Management Information Systems literature and experiences of the author. The most important assets of this thesis are creating of the system for Dolphin consulting, s.r.o. and initial verification of created system for its further development and highlight issues that arise. This master thesis is divided into two logical parts. The first part is purely theoretical and describes the issues of data warehousing according to Kimball and Inmon, OLAP Cubes and Management Information Systems. Practical part of thesis describes implementation of Business Intelligence tools as a part of created Management Information System in company Dolphin consulting, s.r.o. At the end of this part is the above stated preliminary verification of the Management Information System with list of recommendations for improving the system.
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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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Use of Literary Artwork As a Way to Open the Topic of Unfreedom
Machková, Tereza ; PROVAZNÍK, Jaroslav (advisor) ; ULRYCHOVÁ, Irina (referee)
The Bachelor thesis describes the preparation and realization of a project that happened as a two-day workshop of drama education for pupils of secondary school. This workshop was created on the basis of two books written by Peter Sís Tibet: Through the Red Box and Wall: Growing Up Behind the Iron Curtain, These books introduce topics : occupation and unfree life in a totalitarian regime.
The first part describes the literary artworks and possibilities of their use in proces of dramatic education. The following part is describing a report about the bachelor project that was run two times . In the final chapter you can see a lesson scenario of the two days workshop.
In attachment there are the materials that were used during the workshop, structures of lessons and written reflections of the participants.
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Social media influence
BAUEROVÁ, Milada
This diploma thesis deals with social media, specifically with what influence they have on an individual´s decision making while choosing a university. There are 87 universities in the Czech Republic, each of them offers unique study programmes and each one is specific, nevertheless, if they are divided according to subject-matter focus, for instance divided only into universities focused on the study of economy, it is difficult to differentiate which one will be the best choice for a possible student. For the purposes of this diploma thesis, University of South Bohemia has been chosen, and Czech University of Life Sciences Prague has been chosen for the purposes of comparison. The main goal may be specified as an analysis of social media influence during the choice of a university, and to design some useful recommendations based on the results. Other goals of this thesis are: - To find out how universities use social media, - To find out how students get involved in social media happenings. The results for this thesis will be obtained on the basis of a marketing research via a questionnaire survey among the students of the University of South Bohemia and of the Czech University of Life Sciences in Prague. Based on these results an analysis and a comparison will be carried out, finding out how strongly social media influences students when choosing a university, whether students themselves participate in social media happenings and what else may be improved by the universities.
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Democratization in Europe between 1972 and 2002: Why it did not lead to war? Comparative case study based on fuzzy set method
Brázová, Věra - Karin ; Střítecký, Vít (advisor) ; Oberpfalzerová, Hana (referee)
The thesis focuses on European countries which underwent so-called partial democratization in the last quarter of the 20th century. It starts from the polemic with Mansfield and Snyder who claim that a (partial) democratization leads to war. The development in Europe of the last quarter of the 20th century, however, seems to contradict this notion. The aim of the thesis is, thus, to contribute to the debate of war-proneness of democratizing states by answering the following question: What caused that the democratization did not lead to war in many cases? Due to the nature of the research question as well as to the number of cases (i.e. 20) the method applied here is qualitative comparative analysis using the so-called fuzzy set method. The application of this method as such is a secondary aim of the thesis. Possible causal conditions of the absence of war which are under study here also derive mostly from the conclusions made by Mansfield and Snyder. The main focus is put on the so-called golden parachute. Among other causes are strong institutions - conceptualized here as weak and weakened executive, political integration into international community, duration of independent statehood and at least some experience with democracy - and developed economy - conceptualized through GDP, economic...
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Poliomyelitis and contemporary issues of its eradication
PETRÁŇOVÁ, Monika
This diploma thesis deals with the issue of the eradication of infectious polio and its current problems. Polio is a highly infectious disease of viral origin. The most effective form of protection from the disease is vaccination. The main aim of this work was to determine the major issues in polio surveillance in the Pilsen region at present. Intermediate goals were determined in relation to the main aim: to ascertain the awareness of practicing paediatricians about the principles of poliomyelitis surveillance with an emphasis on diagnosing and reporting cases of acute palsy and further to ascertain the quality of the cooperation between the locally competent public health authority and practicing paediatricians in the field of poliomyelitis surveillance. The work is divided into two parts, theoretical and practical. The practical part was elaborated using a qualitative method based on semi-structured interviews with practicing paediatricians and with the locally competent public health authority. The research was participated in by 9 practicing paediatricians and one public health authority worker from the Pilsen region, with an average length of practice of 20 years. The resulting data was then evaluated by a coding method and divided into schemes according to Švaříček and Šeďová (2007). Three research questions were defined based on the set aims: RQ1: What do practising paediatricians see as the prime problems in polio surveillance? RQ2: How many cases of acute palsy do practising paediatricians record and subsequently report to the competent public health authority? RQ3: What is the quality of the cooperation between practising paediatricians and the locally competent public health authority? The research revealed that, according to the practising paediatricians, the problem in poliomyelitis surveillance is refusal of the vaccination and the associated decreasing immunisation coverage of the population. The next most commonly reported problem was population migration. Furthermore, it was found that not one practising paediatrician recorded or reported cases of acute palsy in their surgery. Only one respondent encountered acute palsy 10 years ago. The answer to the last research question is also apparent from the information obtained. More than half of the respondents agreed that so far there is no cooperation on this issue. Although four respondents stated that the cooperation is at a high level and is of very good quality.
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Is it possible in clinical practice to perform selection of unrelated donors based on KIR genotypes for AML patients?
FRYČOVÁ, Michaela
Acute myeloid leukemia (AML) is an aggressive malignant disease, during which is for most of the patients only possible treatment the curative allogeneic stem cell transplantation. Besides reaction of the graft against the host is a fundamental limiting factor of the successful transplantation the relapse of the disease. According to several recent published studies, the results of transplantation in patients with AML may be influenced except the HLA genes by others so-called non - HLA genes. Especially there is mounting evidence influence of the donors KIR genes (Killer -cell Immunoglobulin - like receptors) in protection against the relapse after transplantation. HLA and KIR genes are coded on different chromosomes (HLA- sixth chromosome and KIR chromosome 19), therefore are segregated independently and HLA identical donors with recipients usually have different compositions of the KIR genes. Cooley et al. (2010) demonstrated that the specific motifs composition of centromeric and telomeric B haplotypes of KIR genes helps to protect against relapse and increases the chances of complete cure AML. In cases where there are multiple HLA identical unrelated donors (UD) then logically the composition KIR genes by the individual donor could be a criterion in selecting the most appropriate donor, therefore, the one with the greatest potential to protect over the relapse . Based on this study and other data the genetic screening of KIR was started with potential donors, if it was possible to choose from several 10/10 or 10/09 HLA identical UD for the patient. Genotyping was performed by PCR-SSP methodology using commercially available kits. It was performed gene classification 160 preferably identical HLA donors for 55 selected patients with AML. The presence of KIR haplotypes A and B as well as their combinations was determined from the type and number of the KIR genes. All genotypes were entered into the calculator, which allows you to enter up to five potential donors and obtain their assigned into one of three categories according to content KIR B. Groups , "neutral" , "better" , "best" , refer to the appropriate protection against relapse. KIR gene classification in the search for donors revealed 43 donors with AA haplotypes, 90 donors with AB haplotypes and 27 donors with BB haplotypes . After assigning state of the presence KIR B was discovered 107 " neutral " donors , 35 "better " donors and the 18 "best " donors . At 40 (~ 73 %) patients were available donors with the different states of the presence of KIR B. These patients represent a group of patients where the selection criterion of the presence B KIR gene at the donor could be used. We confirmed that the additional selection of HLA-matched unrelated donor on the basis of the content B of KIR genes is feasible. Selection such donor for transplantation may improve the outcome of patients with AML.
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The assessment of equine housing systems in terms of welfare
Morávková, Kateřina ; Hofmanová, Barbora (advisor) ; Majzlík, Ivan (referee)
Nowadays, the conditions of animals' breeding are better than they were in the past and bigger emphasis i sput on their compliance and improvement. To secure/provide a good welfare is not an easy task for the breeders. Generally, we know how good welfare should look like, but we do not know, if the animal is satisfied. Various studies and experiments of good and bad life conditions appear. On the other hand, there still are lots of things about the welfare topics, which could be discovered and explored. Other question is, if a bad welfare has something common with animals' cruelty, or does not. One of categories, which is welfare focused on is stablig. When horse breeding and stabling, we should consider their native lifestyle and behaviour. We should do this, if we want to secure a good welfare. In many of cases there is a problem, because as it has been said, there is no strict rule, what is a good and bad welfare. Some horses can be satisfied in a box, and the other can feel bad in the box -- they can have depression and they will feel best when they are out with other horses. Every system and style of stabling has its pluses and minuses. Some of the systems seem to be less suitable for horses, but it depends on the horses' character. But horses do not chooses their kind of stabling, it is choosen by the breeder. The stabling has been solved for centuries, and it must have been solved in the past, it is in the peresent, and it will be in the future. But we still come with new and improved ways of stabling. A modern guy can not imagine, that nowadays stabling should be the same as it was in the past. Today, we do not know, if this way of stabling was found as a good type of welfare and if horses were satisfied with it. It is a question, if better welfare is a box stabling or a styling out. For working horses the best stabling is the lashing one, where horses work in a wood and they want a lot of relax -- through this kind of stabling the rest can be enabled. But according to the law foals can not be roped. To stable the horse with the rope for 22 is a breach of a welfare. So we must alway take the reasons of stabling into consideration and if an exgerrated care about stabling does not verge on a horse's satisfaction. Through the behaviour and understading the horses a guy should be able to recognize, if the horse is fully satisfied and the welfare is arranged in the best way. It should be a reward for the breeders, if the horse has the good lifestyle.
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Effect of dairy cows housing technology on mastitis occurrence
Brzáková, Lenka ; Stádník, Luděk (advisor) ; Jan, Jan (referee)
The objective of my bachelor thesis was evaluation of quality of housing, milking and making analysis of mastitis on chosen farm.
First part of the thesis contains of literature summary about housing technologies, mastitis issues, their detection, originators, therapy and factors affects against their incidence. Thereafter is this part focused on tipes of milking parlours, corect milking procedures and mechanized milking.
Materials and methodes of the thesis contains the characteristics of chosen farm where the quality and technology of housing, milking and nutrition of milk cows and other factors affecting presence of mastitis such as taking care of cloven hooves was watched in 2014. The incidence, detection and curation of mastitis was watched afterwards. Montamilk s.r.o. farm cradles 1,200 pieces of cattle and milk cows are about 419 out of it.
In the part of thesis named results was watched and evaluated inspection of efficiency in inspecting year 2013 - 2014, which was stated on first lactated cows and on cows which are on second and further lactation. Milk yield was far better with cows on second or futher lactation according to data gathered during the study and expressed by diagram. Diagram of milk components (fat and proteins), which was divided by lactation, was expressed in this part too. Other examinated parameters was occurrence of mastitis - which milk cows, in which season is the occurrence more often, treatment and cost of treatment for one cow. At the end the number of somatic cells for 2014 was represented in diagram for particular lactations.
In part of thesis called discusion the comparison was drowed between results from chosen farm and national average of efficiency checks. From results is obvious that milk cow in Mnotamilk has been better in first lactated cows by 427 kg and in second and more lactated cows by 602 kg than is the avarage in Czech republic.
Far more the milk components in Montamilk was compared with rest of Czech republic and the results was quite similar. The volume of fat of Montamilk cows was lower in every lactation in comparison with milk cows from Czech. Value of fat in Czech republic avarage first lactated cows is 3,87 % in Montamilk 3,85 % and the value of fat on second and more lactation cows is 3,86 % in Czech average and 3,81 % in Montamilk.
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