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Financial analysis of the farm
VLKOVÁ, Lucie
The bachelor thesis focuses on a financial analysis of the selected agricultural holding. The aim of the thesis is to carry out a financial analysis based on financial statements such as: a balance sheet, profit and loss account, a cash flow statement and an annual report. These statements assess the financial health of the undertaking. It continues to evaluate proposals for possible improvement and future development of the company. The thesis formulates the basic explanation and its practical part. It contains the subject and distribution of the financial analysis, its inputs and methods. It presents differentiation indicators, ratio indicators and a SWOT analysis. This analysis identifies the strengths that the business uses to grow and weaknesses that may become a threat to the business. Finally, it points to the impact of subsidies in agriculture and comparison with the average business.
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Vykazování dlouhodobého nehmotného majetku v různých účetních systémech
Vlková, Lucie
The goal of the thesis Reporting of intangible assets in different accounting systems is to draw substantial differences and the implications of the application to an entity based on the analysis of methods keeping the records of long-term intangible assets within the frame of the Czech legislation, International Accounting Standards and American Generally Accepted Accounting Principles. The thesis is focused especially on software and research and development. The differences are then displayed in practical examples of selected companies and also supplemented with calculated indicators of the financial analysis.
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Nutrition of children and adolescents with cancer
VLKOVÁ, Lucie
Diagnosis and treatment of these diseases are still significantly improving and it turns out that nutrition is a significant part of the outcome. But it can be sometimes difficult or even impossible for the patient to follow dietary guidelines. It's possible that patients can have problems with food intake, their taste can alter altogether, or some food can even raise the need to vomit. Furthermore, food doesn't fulfill just biological needs, but it's a significant for psychological needs, too. It's therefore necessary to look at this issue from broader point of view.The aim of this thesis was to describe the composition and serving methods of nutritious meals in various stages of treatment of children and adolescents with cancer, and to map the experiences as well as view of young patients, their families and their nursing staff on whether and how it is possible to meet the nutritional recommendations while satisfying taste preferences of children. I was looking for answers to two research questions: 1. How has the method of service and the composition of diet been changing throughout the treatment in order to maintain sufficient nutrition? 2. What are the views of young patients, their parents and their attending physicians on the possibilities of maintaining nutritional recommendations? The text is divided into two parts: theory and research. The theoretical part describes the Pediatric Oncology issues and the most common types of cancer in young patients, it also mentions the possibilities of prevention. Then this part deals with side effects of cancer therapy, changes in metabolism, malnutrition, cancer cachexia and anorexia. The biggest part is devoted to nutrition nutritional status assessment, nutritional needs and forms of nutritional support. The last section contains recommendations for situations with food intake complications and the ways of increasing the nutritional contents of diet. Due to complexity of the topic I chose a mixed research strategy, several different methods of collecting and processing of data as well as questioning of various groups of respondents. I was observing 45 oncology patients children and adolescents aged 4 to 18, who are undergoing treatment at the Clinic of Pediatric Oncology in Brno, their parents (7) and their nursing staff (2). The data processing method was qualitative and quantitative analysis of questionnaire responses, interviews content analysis, observation, creation of case study, calculations of menus from the program "Nutriservis Profesional". Results are presented in graphs, tables and plain text. It's divided into three subsections. The composition and method of serving the nutritional meals depends on the needs of patients, their age, diagnosis, treatment and complications, which occur in the course of treatment. It also depends on the cooperation of patients themselves and their families. Different approach is with adolescent patients and with children as well as when they're treated at home or in the hospital. At some stages it is necessary to adjust the nutritional diet to have an adequate nutrition, at other stages the nutritional support is in sipping and when there are complications, which accompany the treatment, the method of service is changed into oral, by probe, or parenterally. Keeping of dietary recommendations represent a significant problem for these patients, which are troubles with food intake during the treatment (95% of patients). Due to children's taste preferences are some forms of nutritional support rejected, even though they are able to maintain the nutritional recommendations. Both young patients as well as their parents have preference for children's taste rather than nutrition. There were some exceptions, however. Opinions of the nursing staff are the same it all depends on the attitude of patients themselves and their families.
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Rozpočet vybrané obce
Vlková, Lucie
The aim of this bachelor thesis "Budget selected municipality" is the territorial budget, budget system, municipality accounting and analysis of selected municipality. The first chapter describes municipality and its activity, territorial budget, function and structure of territorial budget, budget system and changes of the budget. There is also defined structure of budget, its sorting and examples. In the second chapter there is the analysis of selected municipality, in which there is included analysis of plans and keeping the municipality budget and more complicated accounting cases. For this bachelor thesis is selected the municipality Dobroutov, which is located 15 km from Jihlava. In the conclusion of the thesis, there is a recommendation of investment and also solution of question of financing and incidence to the municipality budget given by results of questionnaire investigation in the mentioned municipality.
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Conditions and learning opportunities for students with disabilities at the University of South Bohemia
VLKOVÁ, Lucie
The Bachelor thesis deals with the conditions and learning opportunities of tertiary education for students with disabilities at the University of South Bohemia. In the theoretical part I define basic themes regarding disabilities, types of disabilities and etiology and classification os disability. Next I dedicate tertiary education for students with disability at universities, specifically at the University of South Bohemia. In the practical part I set a goal to specify conditions and learning opportunities, which University of South Bohemia provides for students with special educational needs. I chose a qualitative type of research and the technique of semi-structured interview. I address five students with disability, whose are studying on the various faculties of the University of South Bohemia and I asked them the same questions. Research evaluation results can be used as recommendation for the practice. Acquired knowledge about specifics of tertiary education students with disability may have serve to potentially innovation opportunities, which the university provides and for expansion universal opinions and important information.
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Comparison of powers of supreme audit institutions of EU member states
Vlková, Lucie ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The subject of this theses is a comparison of powers of supreme audit institutions of eight chosen EU member states: Belgium, the Czech Republic, France, Portugal, Austria and Greece. A comparison is drawn between the legislation concerning operation and fields of activity of these institutions and changes of fields of activity and operation of the Czech supreme audit institution Nejvyšší kontrolní úřad (NKÚ) are proposed. The biggest problem is, that NKÚ does not have enough legal powers to audit municipalities and regions and commercial enterprises with public participation. Therefore a change of respective legislation is proposed
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