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Auditing in computer enviroment
Heger, Martin ; Mejzlík, Ladislav (advisor) ; Velechovská, Lenka (referee)
The work shows risks and opportunities of audit of financial statements resulting from a computer environment. First it describes the general principles of auditing and its legislative definition. For basic orientation to the work deals with new trends of IS / ICT in accounting. Following them it describes different approaches of auditors to the computer environment. The main part focuses on computer-assisted audit techniques (CAATTs), which auditors can use depending on their approach to the computer environment.
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Financial analysis of concern Vienna Insurance Group
Kůs, David ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
This thesis occupies with the financial analysis of the insurance institution Vienna Insurance Group. The theoretical part of the thesis is dedicated general characteristic of the insurance activities and risk management, specific accountancy of the insurance companies, problems of the solvency and the particular passages of the financial analysis modify on the insurance market. The content of the practical part of the thesis is the implementation of the concrete financial analysis.
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The Controlling Study
Herda, Tomáš ; Mikovcová, Hana (advisor) ; Herda, Zdeněk (referee)
The main goal of this Diploma´s Thesis is to make a model for calculation of water and sewer rates for the company Vodovody a kanalizace Náchod, a.s. when sticking to the set criteria both from the side of VaK Náchod, a.s. and law regulations. Based on the theoretical part an analysis of customer sensitivity to the price changes using the data for last 20 years follows. Findings from the first two parts are used in risk analysis in next part. The created model calculates the water and sewer rates based on the information from the company accounting system in the way to generate sufficient financial resources to fulfill the renovation plan of infrastructural property plant and equipment and to transfer given amount to the company funds. In addition, the model monitors whether the legal condition of maximal allowable increase of profit per m3 is met. In the customer sensitivity to the price changes part the price elasticity of demand for water and sewer rates is calculated based on the data from 1995 to 2015. The assumption of inelastic demand is confirmed. Risk analysis part is deals with potential risk regarding the demand and prices. Potential impacts for the most significant risk are quantified. The analysis uses knowledge gained in the first two parts. It was confirmed that potential risks are exiting but do not have any significant impact on the going concern of VaK Náchod, a.s. The created model has been already used for the calculation of prices for the year 2017. Customer sensitivity analysis to the price changes and link to the potential risks is an additional information for VaK Náchod, a.s. which validates that nowadays, there are no significant threats which could affect the demand and water and sewer rates significantly.
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Interface for algorithms teaching
OUŠKA, Vojtěch
The main aim of this work is to design and implement software platform for support of basic algorithms learning. The output is a graphical environment which helps to create basic programs. These programs can be executed and visualized. The application is intended for teachers as a utility during their lessons as well as a tool for students preparing for their exams.
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Causes and possible consequences of the end of U.S. dollar excusivity on oil markets
Zukerstein, Jaroslav ; Kozák, Kryštof (advisor) ; Svoboda, Karel (referee)
The United States are today the most indebted country in the world. However, they do not face the distrust of financial markets as some European countries. Washington, until now, could afford rapidly growing and de facto risk-free debt thanks to the exclusive position of the U.S. dollar on oil markets and the petrodollar recycling system. With the implementation of the new common European currency, however, the dominant position of the dollar on oil markets came to the end, important oil producers, including OPEC members, turned away from the U.S. currency, so the sustainability of the current, unusually favorable system for the Americans, is questionable. Bachelor thesis entitled Causes and possible consequences of the end of U.S. dollar exclusivity on oil markets reflects the unprecedented influence of the United States in the international monetary system which they controlled through the oil business, it presents the risks and benefits of petrodollar recycling, it analyzes the effects of changes on oil market, it assess the importance of oil bourses that explicitly reject the U.S. dollar and in the conclusion, on the basis of information and experience from the era when the dollar was backed with oil, it answers the question whether this system, maintained by force and controversial alliances,...
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Prostatic cancer and possibilities of prediction of early success of radical prostatectomy
Svačina, Jakub ; Hanuš, Tomáš (advisor) ; Zachoval, Roman (referee)
Classification of adenocarcinoma prostatae is very important for the treatment. I have described the disease, its treatment and classification in the introduction. I have analysed a sample of 52 patients from the Urological Clinic of General Faculty Hospital. Simple statistics was used for comparing and analysing of relation of preoperative classification and postoperative development of PSA. I have compared preoperative and operative Gleason's score. Preoperative Gleason score underscores the operative score. PSA decrease is significantly higher in patients with high initial PSA and in patients with classification T2N0M0. PSA one month after surgery does not differ in patients with classification T1C and T2 and it does not correlate with the preoperative characteristics of patients. The decrease of PSA is perhaps dependent only on the surgical treatment. Effect of operation cannot be predicted by Gleason score and by age. These results are valid only for patients undergoing radical prostractomy
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Interaction between nurses and volunteers at hospital
LHOTSKÁ, Martina
Volunteering has not started to develop in the Czech Republic until 1989. It has reached also hospitals where volunteers come to see hospitalized patients to cheer them up and to assist at the daily routine. The main role of medical staff is to meet all patients´ needs {--} biological, emotional, social and spiritual ones. It is volunteers who help a lot in fulfilling this duty. The thesis is focused on the cooperation between staff nurses and volunteers in hospital.The theoretical part of the thesis deals with the history of volunteering, all the steps of the procedures leading to competence of treating patients. In the practical part the quantitative research is used. The first objective was to examine attitudes of staff nurses towards volunteers, i. e.if staff nurses consider volunteers´assistance to be of great benefit to patients. The second objective was to learn how volunteers assess staff nurses´ attitudes to their activities in hospital. To gather data questionnaires for staff nurses as well as volunteers were made up. The research was conducted in January and February 2008 in six nursing units in four hospitals in the regions of South Bohemia and Vysocina. According to the results of the research staff nurses largely appreciate volunteers´ assistance. Despite of that fact there were several averse responses on the part of staff nurses that may be the result of lack of information available. According to the feeling of volunteers themselves their concern in nursing is highly appreciated by most staff nurses. Of course, there is a lot to improve to achieve general satisfaction in this area. The research also includes an interview with a contact person between the two groups involved in the care for patients. The contact person´s view of the cooperation between staff nurses and volunteers is favourable. But there are still some difficulties in introducing the volunteer program into hospitals. The contact person is competent to give advice how to prevent possible misunderstandings between the medical staff and volunteers and mainly how not to discourage devoted volunteers from their service. The results of my research were requested by hospitals in Pelhrimov and Jihlava. They may be also provided to any health care facility interested in introducing the program called Volunteers in hospital into practice. This may help them to get valuable information from health care facilities experienced in volunteering.
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Start-up of a Czech company in the American business environment
Hudcová, Eliška ; Müllerová, Jana (advisor) ; Mísař, Jan (referee)
The subject of my bachelor's thesis is the start-up of a Czech company in the American business environment. Main goal of the thesis is the comparison of the administrative and legal boards relevant to a company establishment in both Czech and American business environment, with emphasis on criteria of the establishment from the view of a foreigner and creating a manual for a small-sized company establishment in the USA. The first part of the thesis includes general theoretical knowledge, gained from the recognized literature. The second part focuses on the specific company step-by-step establishment based on the business plan. The output of the comparative analysis is the recommendation if and under which conditions, it is worth creating such a company; which company type is the best to choose and with what risks may occur. At the end, there are found all the important conclusions that arise from the previous parts.
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Formation of competences for ethic behaviour of nurses in undergraduate preparation
Babická, Marcela ; Lorenzová, Jitka (advisor) ; Strouhal, Martin (referee)
The main topic of the work is the ethics in nursery. Its theoretical part aims at research in the field of nurses' preparation for ethically professional behaviour based on specialised education. A direct relation to the aims of the research work shows the contents analysis of the ethic curriculum of the study branch a health care assistant, with medium level of education reached and the study branch of a certified nurse with higher professional level of education. Ethically relevant contents of teaching the general education and professional education subjects and aims of education programs in relation to ethic education were used as the starting points of the research section. The empiric part of the work deals with the problematic area of efficiency of nurses' ethical preparation methods. The aim of the research was to find out the level of relevance of education system claims towards ethically professional preparation of nurses from the point of view of efficiency of the process of their professional attitude creation and the way of their behaviour. The methodology of the research also included questionnaire investigations. The questionnaires were presented to teachers and students as the teaching process participants. The students were questioned in the fields of social characteristics, motivation for...
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