|
Metodické postupy auditu účetní závěrky ve vybrané oblasti
Blažej, Michal
The aim of my bachelor thesis "Methodological procedures of the final accounts audit in the selected field" is to determine on the basis of the analysis of particular methodological procedures of the final accounts audit if the accounting entity introduces true and faithful picture of its book-debts statement. The first part of my work is aimed at the characteristics of the audit. The following part analyses particular phases of the auditing procedure. In the third closing part of my work I apply gained knowledge to the range of book-depts of the certain accounting entity and I will verify if they show the real statement truly and faithfully in the balance. In case I detect some defections and mistakes I will suggest appropriate precautions how to improve the current situation.
|
|
Production KAIZEN Application
Novák, Jaroslav ; Kotek, Luboš (referee) ; Fiala, Alois (advisor)
Theoretical part of this diploma thesis describe Kaizen method and parts of this method, which was developed in Japan after the Second World War. One part of this method is the 3MU concept, that includes definition of absences which influence all companies. One concept of the 3MU is “Muda”, who indicate waste. Practical part is interesting in wastes in sphere of productivity at one of the production department of the Bosch Diesel Ltd. in Jihlava. Individual operations of this department are considered in light of possibility introduction of more-machine operation and the checking of necessity of some machines. As a result is time data evaluation by REFA method and check of possibility introduction of more-machine operation with modification of working processes, calculation of industrial production capacity of some machines and the definition of buffer stocks. This modification of working processes, number of machines and the definition of buffer stocks needs change of layout of production department. At the conclusion there are calculated final costs and savings for implementation of this project.
|
|
Reversed discrimination in the Community contexts
Macháčková, Gabriela ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
Reverse Discrimination in the Community Law Context Gabriela Machačkova The final thesis discusses the issue of reverse discrimination, which arises when nationals/products of a Member State are disadvantaged because they are subject to a national regulatory measure, while foreign (EU) nationals/products are protected from that national measure by virtue of European Community (EC) law. It examines the question of scope of EC Law, specifically focusing on the extent to which nationals of a Member State who have never exercised their Community rights can claim their rights by applying the Treaty establishing the European Community. It addresses the question of extension of the scope of EC law to cover purely internal situations in which no inter-State element is present, and to which the fundamental freedoms (free movement of goods, services, persons and capital) do not apply. First, it reviews the development of European Court of Justice case-law on reverse discrimination and situations which can be regarded as purely internal. The time frame discussed in the thesis ranges from the late 1970s until the present. Reverse discrimination and purely internal situations are analysed in terms of the examples of the Court's jurisprudence. Secondly, as Union Citizenship has been introduced by the Maastricht Treaty,...
|
|
Index ekonomické svobody, případ České republiky
Shrbený, Filip ; Stroukal, Dominik (advisor) ; Máslo, Lukáš (referee)
We have identified number of possible advices for the Czech Republic to improve its rating for both Heritage Foundation and Fraser Institute Economic Freedom Index, which often leads to top 10 countries in the world. These advices range from cuts in government spending, betterment in judicial system, to the establishing healthier environment for startups and advices to combat corruption. We further noticed some divergence between above mentioned indexes and managed to evaluate those indexes, which showed the simplicity yet usefulness of Heritage EFI and flexibility and sensitivity of the Fraser EFI. Weak sides of the research were noted and ideas for further research were given.
|
|
Pastoral councils in the 2nd Prague viacarate
Linek, Martin ; Opatrný, Aleš (advisor) ; Eliáš, Vojtěch (referee)
Anotace: Title: Pastoral Councils in the 2nd Prague Vicarate The purpose of this work is research of the role of pastoral councils in the 2nd Prague Vicarate in the field of pastoral planning and activity of parishes. It tries to find the answer to question whether pastoral councils are proper bodies which help the vicar, resp. the administrator with thein tasks or not. The basic data to evaluate result from the questionaire answered by vicars and administrators whereby is apparent whether such a council works in their parish, and if so, what is the importance and range of its activities. pastorační rada = pastoral council farnost = parish farář = vicar vikariát = vicarate farní pastorační rada = parish pastoral council
|
|
Evolution of the audit profession
Ryznerová, Magda ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
The goal of the submitted thesis "Evolution of the audit profession" is to introduce the audit profession focused on the current situation of the audit market. The European Commission published a Green Paper "Audit Policy: Lessons from the Crisis" on the 13th of October 2010 seeking views on a range of issues related to the statutary audit. (the consultation closed on the 8th of December). The part of this work is the comparison of views of the group of respondents and the summary of all responses. It also mentions the current situation of this theme.
|
|
Application of Sequential injection analysis in pharmaceutical analysis
Klimundová, Jana ; Solich, Petr (advisor) ; Blešová, Marie (referee) ; Karlíček, Rolf (referee)
SSUUMMMMAARRYY IINN EENNGGLLIISSHH This work is concerned on sequential injection analysis and its use in the field of pharmaceutical analysis. This flow method is a versatile, multi-purpose analytical system and for this is gaining more popularity in analytical chemistry. Firstly the review based on pharmaceutical applications was published. The new enhanced techniques such lab-on-valve, micro-SIA, bead injection and sequential injection chromatography was discussed. The experimental part is focused on the use of SIA for automation of long- lasting processes monitoring in pharmaceutical methods of analysis. Fully automated system for in vitro release testing of semisolid dosage forms was established. This test was based on Franz diffusion cell and its connection with SIA system. The system was tested for monitoring release profiles of three commercial preparations containing salicylic acid (Belosalic, Diprosalic, Triamcinolon S). The release profiles were statistically compared. The native fluorescence of salicylic acid was used for fluorimetric detection. Phosphate buffer pH 7.4 was the receptor medium, different membranes were tested. Samples were taken at 10 min intervals during 6 hours of the release test and each test was followed by calibration with five standard solutions. Other work was based on...
|
|
Multicultural nursing and spirituality of religion in nursing practice
Semerádová, Lucie ; Kutnohorská, Jana (advisor) ; Špirudová, Lenka (referee) ; Křivohlavý, Jaro (referee)
v AJ: The Bachelor's dissertation treats of individual specifications of cultural and religious groups. To description of customs of each immigraton's groups living in The Czech republic is dedicating theoretical part of this labour. I have described cultural and spiritual customs with focus on areas that could be crucial in nursing care. The habits of Vietnamese, Russians, Ukrainians but also Christians, Jews and Muslims are described. The first part of research section of Bachelor's dissertation is attending views of non-doctors staff in Pardubická krajská nemocnice, a.s. to foreigners and try to map this questions. Is finding willingness to fulfil particular requirements of foreigners and pursuit for additional education. The second part of research section of Bachelor's dissertation presents interview with Mongolian woman. It looks on access of non--doctors staff by foreigner's eyes. This research metod has been focused on detecting deficiencies of non-doctors staff and effort to identify trouble situations as well. The conclusion is dedicated to all-round summary and possible steps which resulting from quoted facts. Klíčová slova v ČJ: Multikultura, spiritualita, Vietnamci, Mongolové, judaismus, Islám Klíčová slova v AJ: Multiculture, spirituality, Vietnamese, Mongols, Judaism, Islam Místo...
|
| |
|
The fracture behaviour of welded joints pearlitic and bainitic rail steel
Hadraba, Hynek ; Dlouhý, Ivo ; Holzmann, Miloslav ; Zbořil, J.
The contribution is focused on analysis of welded joint made from pearlitic rail steel of type UIC 900A and newly developed cast bainitic Lo8CrNiMo steel. The lowest dynamic fracture toughness and consequently the higher risk of brittle fracture possessed the pearlitic steel and its heat affected zone (HAZ). At application temperature range the fracture toughness of this steel was on lower shelf of ductile to brittle transition, the tempering in HAZ didn't affect the toughness substantially. The dynamic fracture toughness of cast bainitic steel in joint was two times highest comparing to pearlitic one and, in addition HAZ toughness increase was found. The weld joint itself was characterised by high scatter of toughness data, nevertheless, all the values were above the scatter band characterising the more brittle pearlitic steel.
|
guest ::
