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Creative Accounting in Small and Micro Companies in the Czech Republic
Zemánková, Lenka ; Kocmanová, Alena (referee) ; Schillerová, Alena (referee) ; Živělová, Iva (referee) ; Fedorová, Anna (advisor)
The dissertation deals with the issue of creative accounting of small and micro companies in the Czech Republic. Creative accounting is a phenomenon that gained importance in the 21st century after publicizing of a number of accounting scandals. In the context of economic crisis and budget deficit, the phenomenon of creative accounting, in particular the prevention and detection of financial manipulation, is a topical issue which draws attention of experts specialized in economics as well as of entire countries including the Czech Republic. The research focus on small and micro companies stems from the undeniable importance of this segment for the performance of the economy of the entire country. This dissertation provides a comprehensive view of the issue of creative accounting in terms of theoretical approaches as well as its practical application. Primary research is based on an analysis of the phenomenological paradigm, i.e. it focuses on the understanding of human behaviour on the basis of a reference framework of research participants. The main aim of primary research is to discover the motives, techniques, perception of risk and consequences of creative accounting in the Czech Republic. The main research method used in the research is a case study based on a comparison of four business entities. The consequences of creative accounting are illustrated on a critical case. The main limitation of the dissertation rests in the impossibility of examining a large sample. The research revealed some findings that are contributive in particular to practice in the area of prevention and detection of creative accounting. The research provides findings usable by supervisory bodies to improve detection of creative accounting, and thus to increase the perceived risks. Another contribution of the dissertation is a suggestion of several possible alterations of legislation which will help reduce existing opportunities of creative accounting in relation to the motives to carry out creative accounting. Assistance in directing further research into the issue of creative accounting may also be considered important, in particular for the theory.
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Optimisation of Pressure Condition in water Distribution Networks
Straňák, Petr ; Sucháček, Tomáš (referee) ; Tuhovčák, Ladislav (advisor)
The bachelor thesis deals with pressure in the water distribution network. The introductory chapter describes legislative requirements for network pressures and means of network auditing. The following chapter deals with the optimization of pressure conditions in the water distribution network, describes the positive and negative aspects of pressure optimization, illustrates ways of influencing pressures, and briefly analyzes existing case studies from abroad. In the final chapter, with the help of the EPANET 2.0 program, pressure optimization is performed on the fictional network.
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Developing Social Skills in Individuals With Autism at a Yunger Age
KOLÁŘOVÁ, Andrea
The aim of the bachelor work is to ascertain issues related to the development of social skills of younger school-age pupils with autism spectrum disorders. The work is divided into two parts: theoretical and practical. The first part includes theoretical pieces of knowledge and information which acquaint us with autism issues. At first, we focus on the term of autism spectrum disorder followed by historical development of ASD and current findings. Afterwards we mention the occurence, treatment and diagnosis of autism as well as the autism triad. The chapter on the characteristics of particular autism spectrum disorders is significant, too. Social skills and the way of education of children with autism in the Czech Republic are mentioned in the conclusion of the theoretical part. The aim of the other part of the bachelor work is to obtain some information on the way and quality of the development of social competences of monitored younger school-age pupils with autism spectrum disorders being integrated at primary schools in the form of the qualitative research. By monitoring and making interviews and analysis of documents, there will be created case studies regarding investigated pupils which will be supplemented with the author´s own experience gained by cooperating with these individuals. The purpose of the work will be to answer stated research questions and to achieve the determined target. The benefit of this bachelor work is to get new data on the topic being researched and to enrich existing pieces of information on this issue.
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Implementation of Philosophy for Children in an after-school club
DŘEVOVÁ, Šárka
This thesis describes the proces of implementation of selected elements of Philosophy for Children in the activities of an after-school club. Philosophy for Children and the school club are presented in the theoretical part. The case study describes twenty Philosophy for Children sessions carried out in the morning and afternoon school club programme. Furthermore, factors influencing the programme that have been encounte-red during the philosophical sessions are discussed.
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Optimisation of Pressure Condition in water Distribution Networks
Straňák, Petr ; Sucháček, Tomáš (referee) ; Tuhovčák, Ladislav (advisor)
The bachelor thesis deals with pressure in the water distribution network. The introductory chapter describes legislative requirements for network pressures and means of network auditing. The following chapter deals with the optimization of pressure conditions in the water distribution network, describes the positive and negative aspects of pressure optimization, illustrates ways of influencing pressures, and briefly analyzes existing case studies from abroad. In the final chapter, with the help of the EPANET 2.0 program, pressure optimization is performed on the fictional network.
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Teenager in the family.
LUKÁČOVÁ, Romana
The thesis focuses on the period of individual adolescence. It presents definitions of adolescence as well as describes physical, psychical, and social changes relevant to the period. It also includes developmental and psychological theories concerning this period. The case study is focused on a family which experienced the puberty of their children. It examines the period within the context of family relationships. It then asks what puberty symptoms are characteristic and how puberty affected relationships among family members and relationships with the social environment.
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Creative Accounting in Small and Micro Companies in the Czech Republic
Zemánková, Lenka ; Kocmanová, Alena (referee) ; Schillerová, Alena (referee) ; Živělová, Iva (referee) ; Fedorová, Anna (advisor)
The dissertation deals with the issue of creative accounting of small and micro companies in the Czech Republic. Creative accounting is a phenomenon that gained importance in the 21st century after publicizing of a number of accounting scandals. In the context of economic crisis and budget deficit, the phenomenon of creative accounting, in particular the prevention and detection of financial manipulation, is a topical issue which draws attention of experts specialized in economics as well as of entire countries including the Czech Republic. The research focus on small and micro companies stems from the undeniable importance of this segment for the performance of the economy of the entire country. This dissertation provides a comprehensive view of the issue of creative accounting in terms of theoretical approaches as well as its practical application. Primary research is based on an analysis of the phenomenological paradigm, i.e. it focuses on the understanding of human behaviour on the basis of a reference framework of research participants. The main aim of primary research is to discover the motives, techniques, perception of risk and consequences of creative accounting in the Czech Republic. The main research method used in the research is a case study based on a comparison of four business entities. The consequences of creative accounting are illustrated on a critical case. The main limitation of the dissertation rests in the impossibility of examining a large sample. The research revealed some findings that are contributive in particular to practice in the area of prevention and detection of creative accounting. The research provides findings usable by supervisory bodies to improve detection of creative accounting, and thus to increase the perceived risks. Another contribution of the dissertation is a suggestion of several possible alterations of legislation which will help reduce existing opportunities of creative accounting in relation to the motives to carry out creative accounting. Assistance in directing further research into the issue of creative accounting may also be considered important, in particular for the theory.
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Family therapy in the Center for educational care Spirála Český Krumlov.
CIMLOVÁ, Daniela
This work is focused on family therapy center of nurture Spirála in Czech Krumlov. In the theoretical part describes the theoretical knowledge, drawn from literature, describing the center of nurture, its emergence and the main job description. Furthermore, it defines the concept of family and family therapy from its definition, formation, goals, initiation, during and after the termination of cooperation with the family. In the practical part of this work are analyzed 4 case studies of clients SVP Spirála. The aim of the research is to determine on whose initiative the clients receive the SVP, whether the effect that there are children from single-parent family, whether to become clients of SVP. Furthermore, it was observed, which is the initiator of the cooperation with SVP, whether mother or father and that the most frequent reason for discontinuation of therapy is that the client's behavior will improve and thus alleviate the problem of the family. Case studies are based on professional examinations family therapists SVP. Furthermore, the method interview with therapists as a means to verify or refute the hypotheses set.
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